scholarly journals IPTEKS OPINI BPK TERHADAP LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2017

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Adventia Kristin Pitoy ◽  
Jessy Warongan
Keyword(s):  
Qualitative Data ◽  
Central Government ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Data Types ◽  
Financial Reports ◽  
Result Show ◽  
Financial Audit

This study aim’s to analyze and provide a description of the provision financial audit agency opinion on the central government’s financial statements. The quality of financial reports that increased from the previous year made the financial statements of the central government get an unqualified opinion. The type research used is descriptive by using qualitative data types. Data sources in this study are secondary data types and in collecting and researching documents, qualitative analysis is used. The result show that the unqualified opinion. Obtained is a manifestation of transparency and accountability in the management of state finances, the government’s efforts that are carried out maximally in improving the quality of central government financial reports are very good.Keywords : financial statement of government, statement of audit of BPK, government financial reports, unqualified opinion

scholarly journals Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh

2021 ◽  
Vol 21 (2) ◽  
pp. 623
Author(s):  
Deni Saputra ◽  
Putri Intan Permata Sari ◽  
Agam Mei Yudha
Keyword(s):  
Data Storage ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports ◽  
Computer Based ◽  
Speed Accuracy

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN BUMN DI KOTA PALEMBANG

2016 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Betri Sirajuddin
Keyword(s):  
Influence Factors ◽  
Secondary Data ◽  
Problem Formulation ◽  
Financial Statements ◽  
Relevant Factor ◽  
Financial Reports ◽  
Power Test ◽  
Owned Company ◽  
Research Type

Problem formulation in this study is are factors that affect (relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete) partial and collectively. The goal influence factors relevant to know, can be understood, power test, neutral, right time, power of appeals, and the quality of complete financial statements on state-owned company in palembang good partial nor collectively. This study included research type associative. in the state-owned company conducted in palembang. Variables in this study is relevant, to be understood, power test, neutral, right time, power of appeals, and complete. data used data is a primary and secondary data. Techniques of data collection in this study using questionnaires and documentation techniques. analysis qualitative data was used.research shows that good partial nor collectively relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete significantly impact on the quality of financial reports state-owned company in palembang.

scholarly journals Penerapan Sistem Informasi Manajemen Daerah Keuangan Dalam Pengelolaan Data Keuangan Pada Organisasi Pemerintah Daerah (Studi Kasus Pada BPBD Kabupaten Magelang)

2020 ◽  
Vol 4 (2) ◽  
pp. 175-186
Author(s):  
Herlina Damayanti ◽  
Rian Destiningsih
Keyword(s):  
Financial Statements ◽  
Primary Data ◽  
Data Types ◽  
Financial Reports ◽  
Technological Developments ◽  
Computer Based ◽  
The Government ◽  
Financial Arrangements ◽  
Almost All

Technological developments encourage the government to advance computer-based information systems to make it easier for the government to manage finances. A Regional Management System application called SIMDA was developed. SIMDA Finance is a technology that has been used by almost all regional governments in Indonesia when carrying out the related regional financial arrangements themselves. The purpose of this study is to see how the effect of the implementation of SIMDA Finance on the quality of financial reports in BPBD Magelang Regency. This study analyzes the application of SIMDA Finance in one of the SKPDs of Magelang Regency, namely BPBD of Magelang Regency. This research was conducted with a quantitative approach. The data in the current research are primary data types. The data collection system by distributing questionnaires / questionnaires to some employees in BPBD Kab. Magelang which was held in January-February 2020. The results showed that the variable of SIMDA Financial Implementation influenced the Quality of Financial Statements positively and significantly in the Regional Disaster Management Agency SKPD of Magelang Regency in 2020. With a statistical t value of 2.813843> 1.895 (t table ), which means that the SIMDA Financial variable (X) affects the Quality of Financial Statements (Y).

scholarly journals Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba:

2022 ◽  
Vol 4 (3) ◽  
pp. 663-682
Author(s):  
Khoirunnisa Nur Hasanah ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Firm Age ◽  
Information Need

This study aims to prove the effect of capital structure, liquidity, profitability and firm age on earnings quality. The type of research used is quantitative research and secondary data. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 using purposive sampling. This study shows that capital structure has no significant effect on earnings quality, liquidity has no significant effect on earnings quality, profitability has no significant effect on earnings quality and firm age has no significant effect on earnings quality. The implications of this research are related to earnings quality. Investors and other users of financial statement information, need to consider the liquidity factor because this factor has a significant impact on the quality of earnings in the company. This shows that users of financial statements, especially investors, need to consider the liquidity factor when making investment decisions in affiliated companies. Keywords: Capital Structure, Liquidity, Profitability, Company Age, Earnings Quality

scholarly journals FACTORS INFLUENCING THE QUALITY OF FINANCIAL AUDIT

2019 ◽  
Vol 4 (2) ◽  
pp. 7-15
Author(s):  
Camelia-Daniela Hategan
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Quality Factors ◽  
Financial Reports ◽  
Energy Field ◽  
Auditor Rotation ◽  
Financial Audit

Investors’ decisions are based on financial and non-financial information. To be useful, the information provided by the financial reports must be accurate, which is also ensured by the opinion expressed by the auditors. The purpose of the paper is to show the importance of the quality of audit services both for investors and for professional accountants and auditors. Audit quality factors can be structured according to several criteria and were represented by the size of the auditor, rotation, duration of the contract, types of services provided. In order to support this hypothesis, the correlation between the variables was tested on the basis of a sample of seven companies listed at Bucharest Stock Exchange in the energy field and utilities included in index BET, for period 2013 - 2018. The data was collected from the annual financial statements and reports issued by financial auditors. The results show that there is a correlation between variables, but of different intensities depending on the indicators chosen. Increasing the quality of financial reporting and the quality of audit leads to increased investor confidence in professional accountants.

scholarly journals PENGARUH UMUR, GENDER, DAN PENDIDIKAN TERHADAP PERILAKU RISIKO AUDITOR DALAM KONTEKS AUDIT ATAS LAPORAN KEUANGAN

2017 ◽  
Vol 27 (1) ◽  
Author(s):  
Taufiequr R. Wirosari
Keyword(s):  
Risk Behavior ◽  
Significant Influence ◽  
Financial Statements ◽  
Financial Statement ◽  
Significance Level ◽  
Gender And Education ◽  
Gender Education ◽  
Result Show ◽  
Financial Audit ◽  
Independent Variable

ABSTRACTThis research aims to examines and proves the influence of auditor’s risk behavior generated by age, gender, and education. This is important because risk is the main focus on Professional Standard on Auditing (PSA) as auditor guidance to audit of financial statement, so it is important to examine that auditor perception and propensity to face that risk.This study is a quantitative approach, which respondents are auditors involved in the audit of financial statements in Indonesian. The data was collected using a questionnaire Ionescu & Turlea (2011). This research using age (X1), gender (X2), and education (X3) as independent variable and auditor’s risk behavior (Y) as dependent variable. Hypothesis testing was performed using multiple linear regression with a 5% significance level. The result show age has a positive and significant influence on auditor’s risk behavior, in a financial audit context, while gender and education has not significant influence on auditor’s risk behavior.Keywords: Risk Averse, Age, Gender, Education, Auditor’s Risk Behavior.

scholarly journals The Impact of Enterprise Resources Planning Implementation in Cross-Functional for Sharing Knowledge and Quality Information in Preparing the Financial Statements

2019 ◽  
Vol 130 ◽  
pp. 01041
Author(s):  
Zeplin Jiwa Husada Tarigan ◽  
Sautma Ronni Basana ◽  
Widjojo Suprapto
Keyword(s):  
Positive Impact ◽  
Financial Statements ◽  
Service Industries ◽  
Financial Statement ◽  
Erp Implementation ◽  
Financial Reports ◽  
Enterprise Resources Planning ◽  
The Impact ◽  
Resources Planning

Enterprise Resources Planning (ERP) has been adopted by the manufacturing and service industries to improve the performance of the company. It helps construct the company's financial statements. There are two main questions: first, how the influence of implementing ERP can enhance the good integration andsecond, how sharing between departments can affect the quality of information so that the process of making the company's monthly financial reports on time. For company management in East Java, one successful indicator is the on-schedule monthly financial reports. Based on the results there are 102 questionnaires returned, but only 58 replies are coming from the finance and accounting department. Eight questionnaires were incomplete, therefore discharged. As many as 50 questionnaires can be further processed. The results of this study find that ERP implementation gives a positive impact to cross-functional departments and sharing knowledge. However, the impact of cross-functional department does not affect the sharing knowledge because many heads of departments find it difficult to discuss and understand businessprocesses in other departments. The cross functional departments and the sharing of information have a significant influence on the quality of company information. Last, cross-functional departments and thequality of information affect the financial statement.

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

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.

scholarly journals The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability

2021 ◽  
Vol 2 (9) ◽  
Author(s):  
Nisfatul Izzah
Keyword(s):  
Qualitative Method ◽  
Global Fund ◽  
Financial Statements ◽  
Financial Statement ◽  
Intangible Asset ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Financial Benefits

The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

Factors That Affect The Perception Of Small And Medium-Sized Businesses (Smes)’ Community On The Importance Of Financial Statements, The Amount Of Credit Received And Implementation Prospects

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Linda Yuliani Hutadjulu
Keyword(s):  
Financial Statements ◽  
Relevant Information ◽  
Education Level ◽  
Financial Statement ◽  
Financial Reports ◽  
Level Of Education ◽  
Credit Guarantee ◽  
Credit Guarantees ◽  
The City

<p>The research aims to determine the perception of those practicing SMEs and examine the effect of the quality of financial statements of SMEs on the amount of credit received using several indicators, such as education background, education level, size of the business, age, quality of financial statements, credit guarantee, credit amount received and term loans. Data is collected througha questionnaire distribution from 40 respondents who run their business  in the city of Jayapura. The results show that the education background and the level of education do not influence the perception of SMEs’ actors, but the size and age of business do. While the size, age, credit guarantees and credit terms affect the amount of credit received, the quality of financial reports does not. This is likely due to the fact that the financial statement of SMEs have not been sources of reliable and relevant information for the banks in their decision to provide credit for SMEs’ business.</p>

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