ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)

SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the importance of making financial reports, the lack of knowledge of the owner of the accounting, and etc. So the purpose of this study is to analyze the factors that affect the implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread Area Tegal. The variables of this research is the application of IFRSs ETAP as the dependent variable, while the owner of education, understanding of Information Technology, the qualitative characteristics of financialstatements and the size of the business as an independent variable. Data were analyzed using linear regression technique. The results of this study identify that education owner, understanding of Information Technology, the qualitative characteristics of financial statements and the size of the business and significant positive effect on the implementation of ETAP SAK on SMEs. This means that the higher education owner, understanding of Information Technology, the qualitative characteristics of financial statement report and the size of the business, the better the application of IFRSs ETAP .

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Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v2i1.100 ◽

2020 ◽

Vol 4 (1) ◽

pp. 035-047

Author(s):

Triandi . ◽

Marina Agustin

Keyword(s):

Financial Statements ◽

Daily Basis ◽

Financial Statement ◽

Managerial Decision ◽

Microsoft Excel ◽

Financial Reports ◽

Financial Report ◽

Financial Conditions ◽

User Friendly ◽

Qualitative Characteristics

Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firm’s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firm’s future. Building an accounting program corresponding to the company’s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordable, simple, fast and accountable accounting program. The aim of this research are to investigate a proper qualitative characteristics of a financial report, to maximize the function of Microsoft Excel application in smaller firms for the purpose of providing a financial statement. The results show that Excel can enchance the informations contained in CV Inovasi Infinita’s financial statements. This application helps with its fast, accurate, complete, user friendly and details. Thus the owner can easily analyse each transaction on the daily basis. The application helps contributing in providing better financial reports.

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19142.2018 ◽

2018 ◽

Vol 13 (02) ◽

Author(s):

Rivaldy Manimpurung ◽

Lintje Kalangi ◽

Natalia Gerungai

Keyword(s):

Organizational Commitment ◽

Financial Reporting ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Financial Reports ◽

Human Resource Capacity ◽

Positive Effect

The quality of government financial reporting is a normative prerequisite for the preparation of financial statements so that the resulting accounting information can be beneficial to users of financial statements. This is the aim of recognizing the effect of human resources and organizational commitment toward the quality of regional financial reports in BPKAD in Manado. The data collected through questionnaire distributions to 64 respondents were financial managers at BPKAD in Manado City. The data were analyzed using multiple linear regression analysis method with SPSS 17 program. The results showed that SDM Capacity has no positive effect on LKPD Quality and Organization Commitment positively and significantly affect the quality of Local Government Financial Reporting at BPKAD in Manado City.Keywords: Human Resource Capacity, Organizational Commitment, Quality of Financial Statement.

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Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies

Scientific Annals of Economics and Business ◽

10.2478/saeb-2019-0001 ◽

2019 ◽

Vol 66 (1) ◽

pp. 27-39 ◽

Cited By ~ 1

Author(s):

Veronika Fenyves ◽

Elvira Böcskei ◽

Zoltán Bács ◽

Zoltán Zéman ◽

Tibor Tarnóczi

Keyword(s):

Information Technology ◽

Balance Sheet ◽

Financial Statements ◽

Financial Statement ◽

Published Data ◽

Financial Reports ◽

Balance Sheets ◽

Technology Service ◽

Information Technology Services ◽

Technology Services

Abstract The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technology services as the main business activity. It was investigated 95.78% of the financial reports containing the notes. The analysis was performed using text mining method, utilizing every available notes to the financial statement of the sector. Findings of the study reveal that the amount of published information shows greater and lesser differences and in many cases, the quantity of published data does not fulfil even the minimal obligations stipulated legally.

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PENGARUH INCOME SMOOTHING, GOOD COORPORATE GOVERNANCE, PERSENTASE KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN

Jurnal Akuntansi ◽

10.24964/ja.v4i1.127 ◽

2016 ◽

Vol 4 (1) ◽

Author(s):

Deranika Ratna Kristiana

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Financial Statements ◽

Positive Influence ◽

Income Smoothing ◽

Financial Statement ◽

Managerial Ownership ◽

Financial Reports ◽

Good Corporate Governance ◽

Positive Effect

This research aims to examine the effect of Income Smoothing to the level of disclosure of financial reports. The implementation of good corporate governance effects to the level of disclosure of financial reports, managerial ownership effects the to the level of disclosure of financial reports and firm size effects to the level of disclosure of financial reports. The sample used in this research is the top 10 company CGPI (Corporate Governance Perception Index) in the period from 2010 to 2014. Hypotheses are test by multiple linear regression. The results show that Income Smoothing is a positive influence on the level of disclosure of financial statement. There are positive effect between good corporate governance to the level of disclosure of financial reports. There is no positive correlation between percentage of managerial ownership to the level of disclosure of financial reports and positive influence of company size and the level of disclosure of financial statements. Keywords: financial statement disclosure, income smoothing, good corporate governance, managerial ownership, and firm size

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IFRS Adoption and Reporting Quality: An Assessment of User’s Perception in Nigeria

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2021/v21i930415 ◽

2021 ◽

pp. 1-9

Author(s):

Aminu Abdullahi ◽

Hadiza Ahmed Suleiman

Keyword(s):

Financial Reporting ◽

Accounting Standards ◽

Reporting Quality ◽

Financial Statements ◽

Financial Statement ◽

Comparative Approach ◽

Financial Reports ◽

Financial Reporting Standards ◽

Ifrs Adoption ◽

Qualitative Characteristics

The study assessed the perception of financial statement users on the extent of reporting quality following IFRS adoption in Nigeria. A comparative approach was utilized, where users’ (investors)opinions on reporting quality between the Statement of Accounting Standards (SAS) regime and the International Financial Reporting Standards regime were sought and compared. The results obtained from the structured Likert scale questionnaires were analyzed using the T-Test. It was found that all the qualitative characteristics of financial reporting which were used as reporting quality variables in the study have improved with the adoption of IFRS except for the extent of the ability of financial reports to confirm or correct prior user’s expectation which was discovered to be better during SAS regime. It was recommended that the Financial Reporting Council of Nigeria (FRCN) should embark on advocacy aimed at educating investors’ especially, institutional on the issue of prediction and assessment of IFRS-based financial statements.

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PENGARUH FRAUD DIAMOND, CORPORATE GOVERNANCE, DAN KOMPLEKSITAS BANK TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i2.4856 ◽

2019 ◽

Vol 4 (2) ◽

pp. 157

Author(s):

Centhya Wati ◽

Windhy Puspitasari

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

The Other ◽

Financial Statement ◽

Financial Statement Fraud ◽

Independent Variable ◽

Positive Effect

This research aimed to examine the effect of diamond fraud, corporate governance and complexity of the bank to financial statement fraud in companies engaged in banking activities using secondary data. The population in this research was banking companies that listed in Indonesia Stock Exchange for the period 2013-2015. The method used is multiple regression analysis by purposive sampling as sampling method. Selected samples of 30 companies during of 3 periods are 90 samples. Data were obtained through the annual financial statements which have been provided in the Indonesia Stock Exchange. The results showed that pressure has significant positive effect on financial statement fraud, while opportunity, rationalization, capability, corporate governance and complexity have not significant effect on financial statement fraud. Adjusted R Square value of 0,115 can illustrate that the dependent variable was explained by the independent variable variabelitas for 11,5% while 88,5% are influenced by the other variables

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN KOMITMEN PIMPINAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA SKPD DI KABUPATEN KEEROM

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v1i1.4 ◽

2018 ◽

Vol 1 (1) ◽

pp. 27-41

Author(s):

Gunung Hasian Siahaan ◽

Syaikhul Fallah ◽

B. Elitha Bharanti

Keyword(s):

Financial Management ◽

Random Sampling ◽

Sampling Method ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Audit Opinion ◽

Management Commitment ◽

Sample Method ◽

Positive Effect

Presentation and accessibility of financial statement is influenced by accountability and commitment of management in managing SKPDs’ finances, which also affecting the audit opinion that reflect how well finance of a local government has been managed. The purpose of this study is to examine and analyze the influence of financial statement presentation, accessibility of financial statements and management commitment regarding transparency of financial management at SKPDs in Keerom Regency. Population of this research is around 56 with 94 respondents which categorized as Head of SKPDs and the Expenditure Treasurer on each SKPD that all are assembled as the sample of this study. Then, a random sampling method is constructed as a sample method in conduncting this research. The data collection is done by conducting a survey. While, hypothesis analysis in this study is empirically tested by using Multiple Regression Analysis. This paper find that the area of financial statement presentation has a positive and significant impact on the transparency of management of the Regional Financial reports. While, accessibility of local financial statement has not affect to the transparency of financial management in Keerom Regency. The results also indicate that the leadership commitment has a significant and positive effect on the transparency of financial management in Keerom Regency.

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Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi

Jurnal Akuntansi Keuangan dan Manajemen ◽

10.35912/jakman.v3i1.481 ◽

2021 ◽

Vol 3 (1) ◽

pp. 15-30

Author(s):

Afifah Sentani Rahma Nia Luhri ◽

◽

Ayunita Ajengtiyas S Mashuri ◽

Husnah Nur Laela Ermaya ◽

◽

...

Keyword(s):

Quantitative Research ◽

Audit Committee ◽

Secondary Data ◽

Financial Statements ◽

Financial Statement ◽

Annual Reports ◽

Financial Statement Fraud ◽

Financial Reports ◽

Fraudulent Financial Statements ◽

Positive Effect

Abstract Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements. Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors, and creditors in making decisions.

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Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

International Journal of Educational Research & Social Sciences ◽

10.51601/ijersc.v2i1.42 ◽

2021 ◽

Vol 2 (1) ◽

pp. 9-13

Author(s):

Aris Eddy Sarwono ◽

Asih Handayani

Keyword(s):

Information Technology ◽

Control System ◽

Financial Reporting ◽

Internal Control ◽

Local Governments ◽

Sampling Technique ◽

Financial Statement ◽

Financial Reports ◽

Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

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Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.280 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3255-3269

Author(s):

Fery Derianto ◽

Fefri Indra Arza

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Return On Assets ◽

Dummy Variable ◽

Analysis Technique ◽

Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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