scholarly journals APAKAH KARAKTERISTIK PEMERINTAH DAERAH BERPENGARUH PADA PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH? RISET PADA KABUPATEN DI JAWA TENGAH

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Dekeng Setyo Budiarto ◽  
Luki Indarti
Keyword(s):  
Local Government ◽  
Total Population ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Central Java ◽  
Analysis Technique

<p><strong><em>ABSTRACT:</em></strong><em> </em><em>D</em><em>isclosure of information in financial statements is part of Local Government Financial Report (LGFR)</em><em> </em><em>accountability and transparency to the public. This study aims to determine the influence of local government characteristics, total population, audit findings, and audit opinion on their financial statement disclosures. The population in this study was a local government of regency/city in central Java province in 2015-2017. The sample in the study was selected by saturation sampling, and the data obtained were 102 financial reports of local government. The analysis technique used in this research was multiple linear regression analysis. Results of the study proved that government’s official age and total population variable have a significant effect on the disclosure of local government financial report, while the size of local government, audit opinion, and audit findings variable has no significant impact on the disclosure of LGFR.</em></p><p><strong><em>Keyword</em></strong><em> : </em><em>government characteristics, audit findings, audit opinion and financial statement </em></p><p><strong><em>                 </em></strong><em>disclosures</em></p><p><em> </em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> Keterbukaan informasi dalam laporan keuangan adalah bagian dari pertanggungjawaban dan transparansi Laporan Keuangan Pemerintah Daerah kepada publik. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, total populasi, temuan audit, dan opini audit terhadap pengungkapan laporan keuangannya. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten / kota di provinsi Jawa Tengah pada tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan sampling jenuh, dan data yang diperoleh adalah 102 laporan keuangan pemerintah daerah. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa usia resmi pemerintah dan variabel total populasi memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, opini audit, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR.</p><p> </p><pre><strong>Kata kunci</strong>: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan    </pre><pre>                    pengungkapan</pre>

scholarly journals THE INFLUENCE OF THE AUDIT OPINION, THE ORIGINAL AREA OF REVENUE (PAD) AND THE EQUALIZATION FUND (DP) TO REGIONAL FINANCIAL PERFORMANCE (Empirical Studies On Local Governments That Exist In Central Java)

2016 ◽  
Vol 3 (2) ◽  
pp. 81
Author(s):  
Muhammad Ar Rozy ◽  
Provita Wijayanti
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Empirical Studies ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Audit Opinion ◽  
Financial Report ◽  
Central Java ◽  
Equalization Fund ◽  
Original Area

This research aims to find out whether the audit Opinion on The financial statements, the original area of Revenue (PAD) and the Equalization Fund (DP) has an impact on the financial performance of the region. Measuring financial performance in this area using the ratio of efficiency. The Data analyzed in this study using a sample town and district in Central Java province with reference to the financial report of The year 2011 has been published. In this research hypothesis testing is carried out using classic assumption test and test the hypothesis by using multiple linear regression analysis testing. A classic assumption test results and test hypothesis suggests that there are influences between the Audit Opinion, the original Area and revenue (PAD) against the financial performance of the region. Equalization Fund (DP) do not affect significantly the financial performance of the region.

scholarly journals PENGARUH TEKANAN WAKTU, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Aang Syahdina ◽  
Pohinia Kinima
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Total Population ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Regional Government ◽  
Audit Opinion ◽  
The Government

<pre><strong><em>ABSTRACT:</em></strong><em> </em><em>Information disclosure in financial statements is part of the accountability and transparency of the Regional Government Financial Statements to the public. This study aims to determine the effect of the characteristics of local government, total population, audit findings, and audit opinions on disclosure of financial statements. The population in this study was the district / city local government in the province of Central Java in 2015-2017. The sample in this study was selected by saturated sampling, and the data obtained were 105 financial statements of local governments. The analysis technique used in this study is multiple linear regression analysis. The results of the study prove that the official age of the government and audit opinion variables have a significant influence on the disclosure of local government financial statements, while the size of local government, total population, and audit findings variables do not have a significant impact on LGFR disclosure.</em></pre><p><em> </em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>government characteristics, audit findings, audit opinion and financial statement </em></p><p><strong><em>                 </em></strong><em>disclosures</em></p><p><em> </em></p><p><strong> </strong></p><p><strong><em>ABSTRAK:</em></strong><em> Keterbukaan informasi dalam laporan keuangan adalah bagian dari pertanggungjawaban dan transparansi Laporan Keuangan Pemerintah Daerah kepada publik. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, total populasi, temuan audit, dan opini audit terhadap pengungkapan laporan keuangannya. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten / kota di provinsi Jawa Tengah pada tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan sampling jenuh, dan data yang diperoleh adalah 105 laporan keuangan pemerintah daerah. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa usia resmi pemerintah dan variabel opini audit memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, total populasi, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR.</em></p><p><em> </em></p><p><em> </em></p><pre><strong><em>Kata kunci</em></strong><em>: </em><em>karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan</em><em>    </em></pre><pre><em>                     </em><em>pengungkapan</em></pre><p> </p>

scholarly journals Pengaruh Tingkat Pendidikan, Jumlah Penduduk, dan Opini Audit Terhadap Transparasi Informasi Keuangan Pemerintah Daerah

2019 ◽  
Vol 3 (4) ◽  
pp. 358
Author(s):  
Viona Indra Dewi ◽  
Priyo Hari Adi
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Education Level ◽  
Financial Information ◽  
Audit Opinion ◽  
Central Java ◽  
Level Number

A B S T R A KTransparansi informasi keuangan merupakan bentuk pertanggungjawaban pemerintah terhadap publik atas pengelolaan keuangan daerah. Tujuan dari penelitian ini yaitu untuk mengetahui faktor-faktor yang mempengaruhi transparansi informasi keuangan pemerintah daerah melalui website pemerintah daerah. Variabel yang digunakan dalam penelitian ini yaitu tingkat pendidikan, jumlah penduduk, dan opini audit. Penelitian ini menggunakan sampel 35  kabupaten/kota di Provinsi Jawa Tengah. Metode analisis data yang digunakan ialah analisis regresi linear berganda. Hasil penelitian ini menunjukkan variabel jumlah penduduk memiliki pengaruh negatif tidak signifikan, sedangkan variabel tingkat pendidikan dan opini audit memiliki pengaruh positif dan signifikan terhadap transparansi informasi keuangan pemerintah daerah di Provinsi Jawa Tengah.Kata Kunci: Transparansi Informasi Keuangan, Tingkat Pendidikan, Jumlah Penduduk, Opini Audit, Pemerintah Daerah. A B S T R A C TTransparency of financial information is a form of government accountability to the public over regional financial management. The purpose of this study is to determine the factors that influence the transparency of local government financial information through the local government website. The variables used in this study are education level, number of population, and audit opinion. This study uses a sample of 35 districts / cities in Central Java Province. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variable number of population has a non-significant negative effect, while the education level variable and audit opinion have a positive and significant influence on the transparency of financial information of local governments in Central Java Province.Keywords: Transparency Of Financial Information, Education Level, Number Of Population, Audit Opinion, Local Government.

scholarly journals EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT

2020 ◽  
Vol 28 (3) ◽  
pp. 145-180
Author(s):  
Luh Merawati ◽  
Putu Kumalasari
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Analysis Technique

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement. Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis. Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction. Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making. Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.

scholarly journals Pengaruh Iklan Islami Terhadap Minat Beli Calon Konsumen Matahari Dept. Store di Jawa Tengah

2019 ◽  
Vol 7 (2) ◽  
pp. 143
Author(s):  
Saifudin Saifudin
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Advertising Message ◽  
Central Java ◽  
Analysis Technique ◽  
Simultaneous Influence ◽  
Central Java Province

<p>The purpose of this research is to find out the influence of Islamic advertising (Islamic advertising messages, Islamic story illustrations and Muslim advertising stars) Mahatahari Dept. Store against the buying interest of prospective Mahatahari Dept. Store in Central Java. This research was conducted in Central Java Province with a sample size taken as many as 120 respondents with a purposive sampling method. Data was collected by distributing questionnaires using the Likert scale to measure 13 indicators. The analysis technique used is multiple linear regression analysis. The results of the study found that Islamic advertising messages, illustrations of Islamic stories and Muslim advertising stars had a positive and significant effect on consumers' buying interest. Based on the calculation of the coefficient of determination, it can be explained that the simultaneous influence of Islamic advertising message variables, illustrations of Islamic stories and Muslim advertising stars on consumer buying interest. While the partial results of the illustrative variable of Islamic stories and Muslim advertising stars have a positive and significant effect on consumer buying interest, but Islamic advertising message variables have no effect on buying interest.</p>

scholarly journals Pengaruh Earning Per Share, Debt To Equity Ratio Dan Return On Equity Terhadap Saham LQ45

2018 ◽  
Vol 12 (2) ◽  
pp. 66-75
Author(s):  
Rini Trah Purboyanti ◽  
Ahmad Nizar Yogatama
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Prices ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Return On Equity ◽  
Analysis Technique ◽  
Equity Ratio

This study aims to analyze how much Earning Per Share, Debt to Equity Ratio and Return On Equity to stock prices in companies indexed by the 2015-2017 LQ45 period. The population of this study is the LQ45 company that is consistently indexed in 2015-2017. The sample of this study uses purposive sampling. The sample in this study were 35 companies. The type of data used is secondary data derived from a summary of financial statement records. The analysis technique uses multiple linear regression analysis. The results of the study found that Earning Per Share had an effect on stock prices, while Debt to Equity Ratio and Return On Equity had no effect on stock prices for LQ45 indexed companies consistently in the 2015-2017 period.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 174-189
Author(s):  
Nurfidinia Karin Putri ◽  
Erlina Diamastuti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study was to test the influence of Corporate SocialResponsibility Disclosure, profitability, and company size on tax aggressiveness ofcompanies listed on the SRI-KEHATI Index 2015-2018. This study uses aquantitative approach in looking at the problems to be tested. Data collection usessecondary data in the form of annual financial reports and corporate sustainabilityreports listed in the SRI-KEHATI index. The population in this study werecompanies listed on the SRI-KEHATI index 2015-2018, while the sample of thisstudy was selected using the purposive sampling method. The number of sampledata that met the criteria was 13 companies. The data analysis technique in thisstudy used multiple linear regression analysis and the data were processed usingSPSS 25. The results of this study indicate that Corporate Social Responsibility(CSR) disclosure has no effect on tax aggressiveness, while profitability and firmsize have an effect on tax aggressiveness.

scholarly journals Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

2021 ◽  
Vol 3 (1) ◽  
pp. 27
Author(s):  
Eristamia Faizul Muna ◽  
G. Anggana Lisiantara
Keyword(s):  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Financial Statement ◽  
Factors Affecting ◽  
Financial Report ◽  
Accounting Firm

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

scholarly journals The fraud diamond: element in detecting financial statement of fraud

2019 ◽  
Vol 6 (3) ◽  
pp. 1-10
Author(s):  
RR. Maria Yulia Dwi Rengganis ◽  
Maria Mediatrix Ratna Sari ◽  
I.G.A.N Budiasih ◽  
I Gde Ary Wirajaya ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Audit Committee ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Variable Number ◽  
Financial Statement ◽  
Audit Committees ◽  
Financial Statement Fraud ◽  
Audit Opinion ◽  
Positive Effect

The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement fraud. The population of this research is the entire financial sector companies registered in BEI 2013-2017 period. Purposive sampling technique was used to determine sample research. The company elected to sample as many as 46 companies. The research method used is the method of multiple linear regression analysis. The results of the analysis of this study are pressure elements showing only financial target variables have positive effect on financial statement fraud. The opportunity element shows variable number for audit committees, independent commissioners and the number of audit committee meetings have negative affect. The rationalization element shows that the audit opinion variable has no effect on financial statement fraud. The capability element shows that the change of director’s variable has no effect on financial statement fraud.

scholarly journals Pengaruh Financial Leverage Dan Operating Leverage Terhadap Rentabilitas PT Kalbe Farma, Tbk

2020 ◽  
Vol 20 (1) ◽  
pp. 29-42
Author(s):  
Novia Sibarani ◽  
Eri Bukhari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Leverage ◽  
Return On Equity ◽  
Financial Report ◽  
Analysis Technique ◽  
Operating Leverage

This study aims to determine the effect of Financial Leverage and Operating Leverage partially and simultaneously on the Profitability of PT. Kalbe Farma, Tbk. The data used is the Financial Report for the period 2002 to 2018. The data analysis technique used is the Multiple Linear Regression Analysis. Based on the results of the analysis show that partially Financial Leverage does not significantly influence Rentability, while the Operating Leverage partially has a significant effect on Rentability. Simultaneously Financial Leverage and Operating Leverage have a significant effect on Rentability. Keywords: financial leverage, operating leverage, return on equity, profitability Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Financial Leverage dan Operating Leverage secara parsial dan secara simultan terhadap Rentabilitas PT. Kalbe Farma, Tbk. Adapun data yang digunakan adalah Laporan Keuangan periode tahun 2002 sampai dengan tahun 2018. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan Hasil analisis menunjukan bahwasecara parsial Financial Leverage tidak berpengaruh signifikan terhadap Rentabilitas, sedangkan Operating Leverage secara parsial berpengaruh signifikan terhadap Rentabilitas. Secara simultan Financial Leverage dan Operating Leverage berpengaruh signifikan terhadap Rentabilitas. Kata Kunci: financial leverage, operating leverage, return on equity, rentabilitas

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