scholarly journals Pengaruh Kompetensi Sumber Daya Manusia dan Tekanan Eksternal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Dinas Pendapatan Pengelola Keuangan dan Aset Daerah Kota Sawahlunto)

1970 ◽  
Vol 12 (2) ◽  
pp. 24-50
Author(s):  
Rinka Merantika ◽  
Randy Heriyanto
Keyword(s):  
Asset Management ◽  
Structural Model ◽  
Financial Statements ◽  
Measurement Model ◽  
External Pressure ◽  
Regional Finance ◽  
Inner Model ◽  
Questionnaire Surveys ◽  
Positive Effect

This study aims to determine the effect of human resource competencies and external pressure on the quality of financial statements. Research uses a quantitative approach. Data collection of this study uses questionnaire surveys. Questionnaires were submitted to 52 Revenue Service Officers of Regional Finance and Asset Management (DPPKAD) of Sawahlunto City who were Civil Servants (PNS), as many as 48 questionnaires (92%) were returned fully and could be processed. The collected power is processed using a smart PLS 2.0 program. Data analysis using the measurement model (outer model) and structural model (inner model), first carried out the Successive Interval Method (MSI). The results showed that the competence of human resources and external pressure had a positive effect on the quality of financial statements. Suggestions for further research are expected to expand the object of research and add other variables not included in this study.

The Effect of Fraud Pentagon on Financial Statement Fraud Using the Beneish Model With Firm Size As the Moderating Variable

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Cintya Devi ◽  
Sarwenda Biduri
Keyword(s):  
Analytical Techniques ◽  
Financial Statements ◽  
Total Sample ◽  
External Pressure ◽  
Company Size ◽  
Financial Statement Fraud ◽  
Inner Model ◽  
A Company ◽  
Monitoring Quality

This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditor, Change in Auditor and Frequency of CEO’s Picture and Company Size as a moderation on Fraud in the Financial Statements of a company. Purposive sampling is used as a technique in determining the sample of this research. The data used is the company's annual report and the population in this study is a company engaged in manufacturing the textile and garment sub-sector for the period 2017-2019 with a total sample of 33. In this study, two analytical techniques were used, namely the Outer Model which used to determine the validity of valid and reliable research and the Inner Model used to verify the existing hypotheses in this study assisted by the SmartPLS program. This study states that the variables of External Pressure and Change in Auditor have an effect on fraudulent acts in the financial statements, while the variables of Ineffective Monitoring, Quality of External Auditors and Frequency of CEO’s Picture have no effect on fraudulent acts in the financial statements. For the moderating variable in this study, Company Size is not able to moderate the relationship between Ineffective Monitoring and Fraud in Financial Statements.

scholarly journals ANALISIS PENGARUH KUALITAS INFORMASI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) DI KABUPATEN TANGERANG

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Lena Erdawati
Keyword(s):  
Structural Model ◽  
Structural Models ◽  
Sampling Technique ◽  
Financial Statements ◽  
Measurement Model ◽  
Model Fit ◽  
Test Statistic ◽  
Quality Of Information ◽  
Path Diagram

The purpose of the study is to analyze how much influence the quality of information and the understanding of accounting on the quality of financial statements on small and medium business (SMEs) in Tangerang Regency. Respondents include owners/managers of SMEs as many as 54 people. The sampling technique uses sensus sampling. Data collection using questionnaire. The method used in this research is the method of verification to determine the effect of quality of information and understanding of accounting on the quality of financial statements. The test statistic used is designing the structural model, designing a measurement model, construct the path diagram, test the model fit. Suitability test structural models and hypotheses using software SmartPLS 3.0. The results showed that the quality of information and the understanding of accounting have a significant effect on the quality of financial statementsTujuan penelitian ini untuk menganalisis seberapa besar pengaruh kualitas informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan pada usaha kecil dan menengah (UKM) di Kabupaten Tangerang. Responden sebanyak 54 orang setingkat pemilik / pengelola UKM. Teknik pengambilan sampel menggunakan sensus. Pengumpulan data menggunakan kuesioner. Metode yang digunakan dalam penelitian ini adalah metode verifikasi untuk mengetahui pengaruh kualitas informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan. Statistik uji yang digunakan adalah model struktural, model pengukuran, diagram alur, kesesuaian model. Uji kesesuaian model struktural dan hipotesis menggunakan perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa kualitas informasi dan pemahaman akuntansi memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan.

scholarly journals EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 4 (2) ◽  
pp. 187-204
Author(s):  
Lona Noviani ◽  
Najla Putri Yani
Keyword(s):  
Audit Quality ◽  
Structural Model ◽  
Time Budget ◽  
Total Sample ◽  
Measurement Model ◽  
Care Experience ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Penyajian Laporan Keuangan Pada Pemerintah Kabupaten Gorontalo

2018 ◽  
Vol 2 (1) ◽  
pp. 43
Author(s):  
Umar Sako ◽  
Felmi D Lantowa
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Data ◽  
Financial Report ◽  
Regional Finance ◽  
Government Accounting ◽  
Independent Variable ◽  
Quality Of Presentation ◽  
Positive Effect

This research analyzes and examines the effect of government accounting standards implementation on the quality of financial statements presentation in Gorontalo Regency Government. This research was conducted at Gorontalo Regency Government. Descriptive quantitative approach is applied i.e. it explains in the form of tables and graphs on the condition of objects and research results with the help of simple regression data analysis. Data was obtained  through documentation and questionnaire on 40 employees / respondents by random sampling. The objective is providing information or knowledge about the effect of government accounting standards application of on the quality of financial statements  presentation in Gorontalo Regency Government, as well as becoming an input and reference to take decisions regarding government accounting standards for the quality of presentation of financial statements. The results showed that the application of SAP has a positive effect on the quality of presentation of financial statements at the Office of Revenue Regional Finance and Assets Management (DPPKAD) in Gorontalo regency. The result of determination analysis shows that the dependent variable (quality of financial report) can be explained by independent variable (SAP implementation).

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN LPD DI KOTA DENPASAR

2021 ◽  
Vol 5 (1) ◽  
pp. 23-34
Author(s):  
Desak Ayu Sriary Bhegawati ◽  
Ni Nyoman Ari Novarini
Keyword(s):  
Financial Reporting ◽  
Work Experience ◽  
Employee Training ◽  
Financial Statements ◽  
Customary Law ◽  
Microfinance Institutions ◽  
Financial Reports ◽  
Leadership Ethics ◽  
Positive Effect

Abstract Village Credit Institutions are microfinance institutions that reflect the existence of a community in society based on the principles of Balinese customary law. There are 4 problems with the hypothesis of this study, namely leadership ethics has a positive effect on the quality of financial reporting, the function of the Supervisory Body has a positive effect on the quality of financial reporting, Work experience has a positive effect on the quality of financial reporting. The level of accounting comprehension has a positive effect on the quality of financial reporting. Sampling of this study used saturated sampling with all 35 LPD units studied in Denpasar City. The analytical tool used in this research was Multiple Linear Regression. , the results of the study showed that Leadership Ethics, the function of the supervisory body, and the level of accounting understanding have a positive effect on the quality of financial reports at LPDs in Denpasar City. While work experience has no effect on the quality of financial reports at LPDs in Denpasar City. Improving the performance of LPD managers, especially the chairman, must prioritize leadership ethics. In addition, the function of the supervisory body is always improved and refers to procedures according to the rules for presenting financial statements. Accounting understanding also continues to be improved. Employee training continues to be improved because it provides more work roles for the LPDs so that the performance of the Denpasar City LPD continues to increase. Keyword : Quality of Financial Statements, Leadership Ethics, Supervisory Body Functions,  Level of Accounting Understanding

scholarly journals CUSTOMER PERCEPTION ON SERVICE QUALITY TOWARDS TOURISM CUSTOMER SATISFACTION IN MALAYSIAN MARINE TOURISM SECTOR

2021 ◽  
Vol 37 (3) ◽  
pp. 792-799
Author(s):  
Mohammad Arije ULFY ◽  
◽  
Md Suliman HOSSIN ◽  
Md Wasiul KARIM ◽  
Fatin Husna Binti SUIB ◽  
...  
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Model ◽  
Measurement Model ◽  
Tourism Industry ◽  
Partial Least Square ◽  
Least Square ◽  
Marine Tourism ◽  
Tourism Sector

Marine based tourism has emerged as a subject of concern in the area of ocean and coastal management. Today, demand for marine tourism has increased dramatically and is highlighted as one of the new horizons and fastest-growing sectors in the world’s tourism industry. Malaysia is indeed one of the countries with the most beautiful and diversified marine life. The fundamental purpose of this study is to examine the satisfaction of tourists towards the service quality of marine tourism in Malaysia. The development of the research framework is based on the SERVQUAL model. A total of 300 responses were received from the Klang Valley area of Malaysia. For the purpose of processing and analyzing the data, Partial Least Square (PLS-SEM) method was employed. By applying a two-step approach, the study assesses the measurement model and the structural model. Findings from the survey reveal that assurance, tangibility, empathy, reliability, and responsiveness have a significant positive relationship with customer satisfaction thus these factors describe the customer satisfaction adequately. This study would enable policymakers and tourism companies to develop policies to improve customer satisfaction by increasing the quality of service.

scholarly journals PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN

2021 ◽  
Vol 23 (1) ◽  
pp. 121-132
Author(s):  
WAHDAN ARUM INAWATI ◽  
MUHAMAD MUSLIH ◽  
KURNIA KURNIA
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Managerial Ownership ◽  
Management Ownership ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

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