PENGARUH   FAKTOR  LATAR  BELAKANG  PENDIDIKAN  TERHADAP KUALITAS  LAPORAN  KEUANGAN  MELALUI  PENEGTAHUAN AKUNTANSI  SEBAGAI  VARIABEL  INTERVENING

This study aims to provide empirical evidence that educational backgrounds affect the knowledge of accounting. As well as accounting knowledge affect the quality of financial statements. This study uses purposive sampling, where the sample is the owner of the existing SMALL MEDIUM ENTERPRISE business in the city of Surabaya. The questionnaire used in this study to collect data, and data in the analysis using Smart PLS (Partial Lease Square). The results of this study indicate the influence of educational background on accounting knowledge and the influence of accounting knowledge on the quality of financial statements. Based on the results of research and limitations of research that has been described above, it can suggest the following accounting knowledge for entrepreneurs SMALL MEDIUM ENTERPRISE very useful for the development and progress of business.

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PENGARUH FAKTOR LATAR BELAKANG PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENEGTAHUAN AKUNTANSI SEBAGAI VARIABEL INTERVENING

Jurnal Ihtiyath ◽

10.32505/ihtiyath.v1i2.377 ◽

2018 ◽

Vol 1 (2) ◽

Author(s):

Anastasya Herwinanti Kusuma Putri

Keyword(s):

Empirical Evidence ◽

Financial Statements ◽

Educational Background ◽

Purposive Sampling ◽

Educational Backgrounds ◽

Medium Enterprise ◽

The City

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Analisis faktor-faktor penghambat dalam pengadaan barang milik daerah di Kota Bitung

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v9i2.20735 ◽

2018 ◽

Vol 9 (2) ◽

Author(s):

Steady Bent' Tampanatu ◽

Herman Karamoy ◽

Jessy D.L Warongan

Keyword(s):

Educational Background ◽

City Government ◽

Exploratory Research ◽

Purposive Sampling ◽

Goods And Services ◽

Exploratory Approach ◽

The City ◽

Technical Guidance ◽

Structure Communication

Abstract. The development and tecnological progress in procurement of goods in the city of Bitung make procurement official need to choose and observe about the providers of goods and services quaity and can provide benefits as big as to the existing society based on presidential rules on the procurementof goods and services. The study is a qualitative exploratory research. Respondents were chosen by purposive sampling. Data were collected by interviews, observation and documentation. Triangulation was conducted to validate data. This study concludes: (1) Procurement officers have not been able to perform their role in determining quality goods and services providers because they are still viewed as routines jobs; (2) Educational background and length of tenure as procurement officers do not affect the quality of goods and services produced by city government of Bitung; (3) Training and technical guidance are intended to improve the quality of human resources, however the results of such activities are not optimal yet; (4) Communication is a supporting factor in the procurement process between the commitment maker and the procurement officer; (5) Personal or group interests, which always take precedence in the implementation of procurement of goods and services, have closed the opportunity to the other providers to supply their goods and or services.Keywords: Resources, Bureaucratic Structure, Communication and DispositionAbstrak. Adanya perkembangan dan kemajuan teknologi dalam pengadaan barang dipemerintahan Kota Bitung menjadikan pejabat pengadaan perlu memilih dan mencermati tentang penyedia barang dan jasa yang berkualitas dan dapat memberikan manfaat yang sebesarnya kepada masyarakat yang ada berdasarkan aturan presiden tentang pengadaan barang dan jasa.Penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan pendekatan eksploratif (exploratory approach). Pemilihan responden mengunakan purposive sampling. Teknik pengumpulan data digunakan teknik wawancara, observasi dan dokumentasi. Dalam validitas data digunakan metode triangulasi. Berdasarkan hasil analisis dan pembahasan maka dapat disimpulkan bahwa: (1) Para pejabat pengadaan barang dan jasa yang menjadi informan cenderung belum dapat melakukan perannya dalam menentukan penyedia barang dan jasa yang berkualitas, karena masih dipandang pekerjaan tersebut sebagai suatu pekerjaan rutinitas; (2) Latar belakang pendidikan dan lamanya masa jabatan sebagai pejabat pengadan tidak mempengaruhi kualitas barang dan jasa yang dihasilkan oleh pemerintah Kota Bitung; (3) Dalam meningkatkan kualitas sumber daya manusia pelatihan atau bimbingan teknis menjadi salah satu sarana yang sering diikuti pejabat pengadaan tetapi hasilnya belum maksimal terkesan hanya untuk realisasi penyerapan anggaran; (4) Komunikasi menjadi faktor pendukung ditahapan proses pengadan antara pejabat pembuat komitmen dan pejabat pengadaan; (5) Kepentingan pribadi atau kelompok, yang selalu didahulukan dalam pelaksanaan pengadaan barang dan jasa tanpa membuka ruang dan kesempatan yang sama kepada pihak penyedia yang lain.Kata Kunci: Sumber daya, Struktur Birokrasi, Komunikasi dan Disposisi

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Timeliness of Tunisian Audit Reports: An Empirical Investigation based on Ownership and Partnership Visions

International Journal of Financial Management ◽

10.21863/ijfm/2015.5.3.014 ◽

2015 ◽

Vol 5 (3) ◽

Author(s):

Mondher Fakhfakh

Keyword(s):

Empirical Evidence ◽

Financial Reporting ◽

Empirical Investigation ◽

Financial Statements ◽

Qualitative Feature ◽

Transmission Delays ◽

Emerging Country ◽

Audit Reports ◽

Audit Information

Timeliness of audit reports is a qualitative feature that enhances the usefulness of audited financial statements. As an emerging country, Tunisia has modernized its accounting legislation to enhance the quality of financial reporting. This legislation encourages independent auditors to optimize the transmission delays of audit reports. The authorities assume that the satisfaction of stakeholders is secured by regulating disclosure of audit reports. Our research analyses the date of issue of Tunisian audit reports and timeliness of audit information for shareholders and all users of financial statements (stakeholders). This paper provides new empirical evidence about the timeliness of audit reports in Tunisia. It holds two dates that influence the needs of users of financial statements: the date of signature of the auditors and the date of publication of the audit reports in the financial bulletin. The same article discusses the variability of the timeliness of audit reports and the factors that explain the delay information.

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Independent monitoring and review functions in a financial reporting context

Meditari Accountancy Research ◽

10.1108/medar-02-2017-0114 ◽

2017 ◽

Vol 25 (2) ◽

pp. 268-290 ◽

Cited By ~ 6

Author(s):

Albertus Louw ◽

Warren Maroun

Keyword(s):

Empirical Evidence ◽

Financial Reporting ◽

Financial Statements ◽

Reporting Standards ◽

Content Type ◽

Reporting Practices ◽

Financial Reporting Standards ◽

Corporate Reporting ◽

Independent Review

Purpose Independent monitoring and review bodies have become a defining feature of the professional accounting and auditing space. Exactly how these institutions function to improve the quality of the corporate reporting or audit function is, however, poorly understood. Consequently, the purpose of this study is to provide empirical evidence on how the activities of an independent review process functions on individual preparers, auditors and those charged with an organisation’s governance. Design/methodology/approach The study is an interpretive one. Data are collected using semi-structured interviews and analysed by the researchers. Findings The review function performed by an independent body results in companies being more aware of the need for compliance with the applicable financial reporting standards. Independent reviews also act as a process of examination which functions at the level of the individual accountant, auditor or director. These subjects of regulation report an added sense of accountability to their respective employer and profession and a heightened awareness of the need for high-quality corporate reporting. Research limitations/implications Independent monitoring and review bodies are not just symbolic displays which reassure uninformed users that the quality of financial statements are sound. Examination of financial statements and identification of non-compliance with the applicable financial reporting standards drive actual changes in reporting practices. Originality/value This study complements the predominantly positivist financial reporting research which does not deal with precisely how the work of regulatory bodies operates on the subjects of regulation. The research makes an important practical contribution by providing empirical evidence in support of laws and regulations which promote independent review of the accounting profession.

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Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.273 ◽

2018 ◽

Vol 26 (2) ◽

pp. 113-130

Author(s):

Kurnia Rahmah ◽

Zulkifli Zulkifli

Keyword(s):

Empirical Study ◽

Sampling Method ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

Accounting Standard ◽

Purposive Sampling ◽

Government Institutions ◽

Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

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Quality Of Financial Statements And Its Effects On Received Credits For Small Medium Enterprise (SME’s) Indonesia

European Journal of Business Management and Research ◽

10.24018/ejbmr.2020.5.1.204 ◽

2020 ◽

Vol 5 (1) ◽

Author(s):

Inayah Adi Sari ◽

Dien Noviany Rahmatika ◽

Aminul Fajri ◽

Ibnu Muttaqin

Keyword(s):

Financial Statements ◽

Primary Data ◽

Financial Reports ◽

Medium Enterprise ◽

Relevance And Reliability

This research examines the effect of the quality of financial statements, age, guarantees, and terms of SME's on the level of credit received. This study uses primary data by distributing questionnaires to SME business respondents in Indonesia. The sample used was 90 respondents. The results of this study indicate that the quality of SME financial statements does not affect the amount of credit received, this is due to the still low quality of SME financial reports so that banks still doubt the relevance and reliability of the quality of their financial statements. While the age, colateral and term variables affect the amount of credit received by SMEs.

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Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i1.15356 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Yulpi Poae ◽

Ventje Ilat ◽

Jessy Warongan

Keyword(s):

Local Government ◽

Quantitative Research ◽

Sampling Method ◽

Financial Statements ◽

Coefficient Of Determination ◽

Research Model ◽

Purposive Sampling ◽

Government Planning ◽

And Control

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD

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PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v1i1.6516 ◽

2017 ◽

Vol 1 (1) ◽

pp. 1-8

Author(s):

Suazhari Suazhari

Keyword(s):

Social Science ◽

Human Resources ◽

Financial Reporting ◽

Supervisory Board ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

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STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN BADAN LITBANG DAN INOVASI (KANTOR JAKARTA DAN BOGOR)

Jurnal Manajemen Pembangunan Daerah ◽

10.29244/jurnal_mpd.v8i2.24818 ◽

2019 ◽

Vol 8 (2) ◽

Author(s):

Hengki Permadi ◽

Hermanto Siregar ◽

Nirwan Ristiyanto

Keyword(s):

Human Resources ◽

Swot Analysis ◽

Financial Statements ◽

Educational Background ◽

Research Development ◽

Financial Reports ◽

Financial Report ◽

Policy Strategy ◽

The Government

ABSTRACTThe good quality of financial statements of the government can describe the good performance of governance management. The purpose of this study was to obtain a policy strategy to improve the quality of financial reports of Research, Development and Innovation Agency (RDIA) and to determine factors that influence the quality of financial report, and in the end could be hoped to get the better opinions of BPK. This study used questionnaires that distributed to respondents from technical unit of RDIA throughout Indonesia. SWOT and QSPM analysis methods were used in this study. The results of the study with SWOT analysis produced some priority strategy in the form of Strength-Opportunities combinations (SO). To get a better strategy, QSPM analysis was used with the results that RDIA should improve human resources capacity, especially for operator staffs that appropriate with educational background and enhancement of role and responsibilities of the leaders division on the financial statements as well. ABSTRAKLaporan keuangan pemerintah yang berkualitas baik dapat menggambarkan kinerja pengelolaan kepemerintahan yang baik. Tujuan penelitian ini adalah memperoleh strategi kebijakan untuk meningkatkan kualitas laporan keuangan Badan Litbang dan Inovasi dan menentukan faktor-faktor yang mempengaruhi kualitas laporan keuangan. Strategi peningkatan kualitas laporan keuangan dapat menghasilkan opini BPK RI yang lebih baik. Penelitian ini menggunakan kuesioner kepada responden dari satuan kerja lingkup Badan Litbang dan Inovasi seluruh Indonesia. Penelitian ini menggunakan metode analisis SWOT dan analisis QSPM. Hasil penelitian dengan metode SWOT menghasilkan beberapa strategi prioritas dari kombinasi Kekuatan-Peluang (SO). Untuk mendapatkan strategi yang lebih baik digunakan analisis QSPM dengan hasil strategi yang perlu dilakukan Badan Litbang dan Inovasi yaitu peningkatan sumber daya manusia terutama petugas operator sesuai kriteria dan pendidikan serta peningkatan peran dan tanggung jawab pimpinan terhadap laporan keuangan.

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Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKM Di Kota Yogyakarta

JEMMA | Journal of Economic, Management and Accounting ◽

10.35914/jemma.v4i1.437 ◽

2021 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Sri Ayem ◽

Umi Wahidah

Keyword(s):

Financial Statements ◽

Test Results ◽

Validity And Reliability ◽

Research Subjects ◽

Financial Reports ◽

Questionnaire Validity ◽

Ease Of Access ◽

The City ◽

Yogyakarta City

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas laporan keuangan dan pemberian kredit terhadap kinerja UMKM di Kota Yogyakarta. Jenis penelitian yang digunakan dalam penelitian ini adalah pengujian hipotesis. Sampel dalam penelitian ini adalah UMKM di Kota Yogyakarta. Teknik pengumpulan data menggunakan kuesioner. Uji validitas dan reliabilitas dilakukan terhadap responden yang memiliki karakteristik yang sama dengan subjek penelitian. Pengukuran variabel menggunakan skala likert 1-5. Hasil pengujian pertama menunjukkan bahwa variabel kualitas laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Reliabilitas laporan keuangan UMKM masih tergolong rendah sehingga informasi tidak relevan berpotensi besar menyesatkan pengguna informasi dalam pengambilan keputusan. Hasil kedua menunjukkan bahwa variabel pemberian kredit berpengaruh positif dan signifikan terhadap kinerja UMKM. Kemudahan akses kredit UMKM mampu mendorong UMKM untuk mengembangkan usaha dan meningkatkan kinerja UMKM. Penelitian ini berkontribusi untuk memberikan referensi terkait peningkatan kinerja UMKM melalui penyusunan laporan keuangan yang berkualitas dan pemberian kredit kepada UMKM.Kata Kunci: kinerja UMKM, kualitas laporan keuangan, pemberian kredit.ABSTRACTThis research aims to find out the effect of the quality of financial statements and granting ofcredit on the performance of MSMEs in the City of Yogyakarta. This type of research used in this study is hypothesis testing. The sample in this study was the UMKMs in Yogyakarta City. Data collection techniques using a questionnaire. Validity and reliability tests were conducted on respondents who had the same characteristics as the research subjects. Measurement of variables using the Likert scale 1-5. The first test results indicate that the variable quality of financial statements does not affect the performance of UMKMs. The reliability of UMKM financial reports is still relatively low so that irrelevant information will have a great potential to mislead users of information in decision making. The second result shows that the variable crediting has a positive and significant impact on the performance of UMKMs. Ease of access to MSME credit is able to encourage UMKMs to develop businesses and improve MSME performance. This research contributes to provide references related to improving the performance of UMKMs through the preparation of quality financial reports and granting of credit to UMKMs.Keywords: granting of credit, quality of financial statements, UMKM’s performance.

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