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

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

scholarly journals Pengaruh Harga Dan Kualitas Produk Terhadap Kepuasan Konsumen T-Mart Express Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Elizabeth Rahayu
Keyword(s):  
Customer Satisfaction ◽  
Product Quality ◽  
Quantitative Research ◽  
Sampling Method ◽  
Sampling Techniques ◽  
Probability Sampling ◽  
Purposive Sampling

Abstract The purpose of this research is to understand the influence of price and product quality of T-Mart Express Indonesia’s customer satisfaction. This research is a quantitative research by using the SPSS Statistic 22 with 112 respondent of the sample which is T-Mart Express Indonesia consumers in North  Jakarta who have bought the product three times or more by using non-probability sampling method and purposive sampling techniques. The measurement used was a questionnaire that was distributed through Google Form to the respondent. The result of hypothesis analysis shows that price and product quality significantly affect customer satisfaction. Implications and suggestions are explained in the article. Abstrak Tujuan dari penelitian ini adalah untuk memahami pengaruh harga dan kualitas produk terhadap kepuasan pelanggan T-Mart Express Indonesia. Penelitian ini adalah penelitian kuantitatif dengan menggunakan SPSS Statistic 22 dengan sampel sebanyak 112 responden yaitu konsumen T-Mart Express Indonesia di Jakarta Utara yang telah membeli produk tiga kali atau lebih dengan menggunakan metode non probability sampling dan teknik purposive sampling. Pengukuran yang digunakan adalah kuesioner yang dibagikan melalui Google Form kepada responden. Hasil analisis hipotesis menunjukkan bahwa harga dan kualitas produk berpengaruh signifikan terhadap kepuasan pelanggan. Implikasi dan saran dijelaskan pada artikel    

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

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.

scholarly journals Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019

Akuntabilitas ◽  
2021 ◽  
Vol 14 (2) ◽  
pp. 243-254
Author(s):  
Titin Agustin Nengsih ◽  
Muhamad Subhan ◽  
Juliana Juliana
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Education Experience ◽  
Provision Of Services ◽  
Rules And Principles

The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.

scholarly journals Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

2018 ◽  
Vol 23 (1) ◽  
pp. 41-54
Author(s):  
Aan Juanda ◽  
Pigo Nauli
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Financial Statements ◽  
Survey Method ◽  
Financial Reports ◽  
Government Accounting ◽  
Review Team ◽  
The Government

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

scholarly journals Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Saham Lq45 Di Indonesia

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Taruna Dan Carunia Mulya Firdausy
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Financial Leverage ◽  
Return On Equity ◽  
Book Value ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Earnings Per Share

The purpose of this research is to analyze factors that influence price earning ratio of  LQ45 index  in Indonesia for the year 2013-2016. Sample was collected by using purposive sampling method. Based on the type of data and analysis, this research is called quantitative research and data used is secondary data. The results of this study indicate that dividend payout ratio and price book value affected the price earning ratio of LQ45, while return on equity, earnings per share growth and financial leverage have no effect on PER of LQ45 stock. Simultaneously, all the independent variables significantly influence the PER stock of LQ45. Based on the coefficient of determination can be concluded that all the independent variables affect the price earning ratio of LQ45 stock by 25.46%.

scholarly journals Pengaruh Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset terhadap Optimalisasi Pemanfaatan Aset pada Pemerintah Daerah Kabupaten Bone Bolango

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Sherly Pauweni ◽  
Herman Karamoy ◽  
Hendrik Gamaliel
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Asset Management ◽  
Research Finding ◽  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
The Impact

Abstract. One of the main problems in the asset management is the asset utilisation and management disorders. This creates difficulties for the local government to identify the assets that they hold or manage, thus the asset utilisation and its management tend not to be optimal. The objective of this research is to analyse the impact of asset management to the optimisation of the asset utilisation at Local Government of Bone Bolango. The variables utilised for this research are stocktaking, legal auditing, assessment and condition of the asset. The samples for this research are 104 people. Respondents were selected through purposive sampling. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that partially, the stocktaking, assessment and condition of the asset have positive and significant impact to the optimisation of asset utilisation; while the legal auditing has no impact toward the optimisation of asset utilisation. The value of the coefficient of determination shows that the stocktaking, legal auditing, assessment and condition of the asset altogether contribute to the optimisation of asset utilisation which is 58,8% and the remaining of 41,2% is affected by the factors beyond this research.Keywords: The Optimization of Asset Utilisation, Stocktaking, Legal Auditing, Assessment, and Condition of the asset.Abstrak. Salah satu masalah utama dalam manajemen aset adalah ketidaktertiban dalam penggunaan dan pemanfaatannya. Ini menyebabkan pemerintah daerah kesulitan untuk mengetahui secara pasti aset yang dikuasai atau dikelolanya, sehingga aset-aset tersebut cenderung tidak optimal dalam penggunaan maupun pemanfaatannya. Penelitian ini bertujuan untuk menganalisis pengaruh manajemen aset terhadap optimalisasi pemanfaatan aset pada Pemerintah Daerah Kabupaten Bone Bolango. Variabel-variabel yang digunakan dalam penelitian ini adalah inventarisasi, legal audit, penilaian dan kondisi aset. Dengan menggunakan purposive sampling, jumlah sampel penelitian yang diambil sebanyak 104 orang. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial inventarisasi, penilaian dan kondisi aset berpengaruh positif dan signifikan terhadap optimalisasi pemanfaatan aset, sedangkan legal audit tidak berpengaruh terhadap optimalisasi pemanfaatan aset. Nilai dari koefesien determinasi menunjukkan bahwa inventarisasi, legal audit, penilain dan kondisi aset bersama-sama berkontribusi terhadap optimalisasi pemanfaatan aset yaitu sebesar 58,8 %, dan sisanya 41,2 % dipengaruhi oleh faktor lain diluar model penelitian.Kata kunci: Optimalisasi Pemanfaatan Aset, Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset 

scholarly journals Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 171
Author(s):  
Naomi Olivia Haryanto ◽  
Clara Susilawati
Keyword(s):  
Decision Making ◽  
Sampling Method ◽  
Audit Quality ◽  
Corporate Sustainability ◽  
Financial Statements ◽  
Internal Controls ◽  
Internal Auditor ◽  
Purposive Sampling ◽  
Internal Auditors

The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WISATAWAN PADA ISTANA MAIMUN

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Data Processing ◽  
Random Sampling ◽  
Sampling Method ◽  
Positive Impact ◽  
Research Data ◽  
Coefficient Of Determination ◽  
Research Model

The study entitled the influence of service quality to the satisfaction of tourists in Maimoon Palace to determine whether the quality of the influence of quality of service to the satisfaction of tourists at Maimoon Palace. The population of this study are tourists who visit Maimoon Palace. Sampling method using random sampling counted 103 respondents. This research data is analyzed using Partial Test (t test) and coefficient of determination (R ²) while data processing using SSPS 20. Where previously been through validity test and reability of research instrument. The results showed that based on the test partially indicated that the quality of service has a positive impact on the satisfaction of tourists at Maimoon Palace Medan. While the quality of service ability explain the level of tourist visit is 28,6% while the rest is explained by other variable which is explained which is not intended in this research model

scholarly journals The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure

2020 ◽  
Vol 5 (6) ◽  
Author(s):  
Nuriska Gusnaini ◽  
Rony Andesto ◽  
. Ermawati
Keyword(s):  
Local Government ◽  
Sampling Method ◽  
Financial Statements ◽  
City Government ◽  
Government Size ◽  
Regional Government ◽  
Financial Reports ◽  
Size Number ◽  
Size Population

This study intends to discover the disclosure level of local government financial statements regarding the local government size, legislative size, population, and intergovernmental revenue. This study uses the Regency / City Regional Government in East Java Province in 2016-2018. Census sampling method which is 114 samples in the District / City Government in East Java Province is applied. The hypothesis testing in this study is multiple linear regression with SPSS. The results of this study are that the size of the regional government and the size of the legislature have no effect on the financial statements; the population has a significant effect on the financial statements, and the intergovernmental revenue has a significant effect on the financial statements of the local government. This study contributes to providing suggestions to improve the quality of local government financial reports.

scholarly journals Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari

2019 ◽  
Vol 2 (1) ◽  
pp. 48-57
Author(s):  
Anik Wuriasih ◽  
Etik Wahyuni ◽  
Syarifuddin
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Statements ◽  
Internal Control System ◽  
Information And Communication ◽  
Head Of Department

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.

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