scholarly journals Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports

2019 ◽  
Vol 1 (2) ◽  
pp. 77-88
Author(s):  
Hari Purnama Purnama ◽  
Putri Alfina
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
The Other ◽  
West Java ◽  
Financial Reports ◽  
Municipal Governments ◽  
Financial Report ◽  
Government Transparency ◽  
Other Hand ◽  
Positive Effect

Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.

scholarly journals Factors Affecting Financial Performance Of District/City Local Government Of Yogyakarta

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Aristyan Jeffri Nugroho ◽  
Martianus Budiantara
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Multiple Regression ◽  
The Other ◽  
Significant Positive Effect ◽  
Efficiency Ratio ◽  
Factors Affecting ◽  
Financial Report ◽  
Other Hand ◽  
Positive Effect

The  research aims to find out factors of financial performance of local goverment regencies or city in Yogyakarta. Independent variabel are wealth of local goverment, dependence with central goverment, and local goverment expenditures. On the other hand the dependent variable is financial performance of local goverment as measured by the efficiency ratio. Population of this research are local goverment financial report (LKPD) of Yogyakarta period 2010-2014 audited by BPK. The sample are estimate realization report (LRA) all regencies or city and the province of Daerah Istimewa Yogyakarta. Hypothesis of this research were examined by using multiple regression in SPSS 16 software. Result of this reearch indicate that wealth of local goverment have significant positive effect on the financial performance of local goverment. Dependence with central goverment have significant positive effect on the financial performance of local goverment. Then, local goverment expenditures also have significant positive effect on the financial performance of local goverment.   Faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota yogyakarta

DAMPAK PENERAPAN PSAK 50/55 (REVISI 2006) TERHADAP MANAJEMEN LABA DIPERBANKAN: PERANAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

2012 ◽  
Author(s):  
Yeasy Darmayanti ◽  
Teti Susanti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
The Other ◽  
Financial Report ◽  
Other Hand ◽  
Ownership Composition ◽  
Positive Effect ◽  
Test Result

The practicing of earnings management in banking companies certainly has pro and con's from the stockholders, because it tends to harm the users of information and the service of financial report. This research, therefore, aims to investigate the effect of application of PSAK 50/55 (2006 revision) toward earnings management with corporate governance as the moderating variable. This research was implemented in banking companies that listed in Indonesia Stock Exchange. This research used 28 banking companies that published financial report in period of 2009 — 2011 completely. The test result indicated that the application of PSAK 50/55 (2006 revision), moderation of foreign ownership, composition of commissioner council, standard of KAP and committee of audit as the moderator did not have any significance effect toward the practicing of earnings management in banking companies that listed in ISE. On the other hand, the application of PSAK 50/55 (Revision 2006) moderated by the KAP size had the positive effect toward practicing of earnings management.

scholarly journals Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen)

1970 ◽  
Vol 13 (2) ◽  
Author(s):  
Akhmad Syarifudin
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Internal Audit ◽  
Significant Positive Effect ◽  
Financial Report ◽  
Report Quality ◽  
Positive Effect

This research is conducted the Human Resource competency Influence and Role of Internal Audit on the Quality of local Goverment Finacial Report (LKPD) either directly or mediated by SPIP (Government Internal Controling System). Common problems in this study are; 1)The demand in improving LKPD quality, transparency and public accountability. 2). Readiness of personnel competence with the change in SAP (Goverment Accounting Standards). 3). The application of SPIP and, 4). The new role of Internal Audit , it’s not only as the finance controler but also management consultant/SPIP builder. 5)There are someaudit findings that are not detected by internal auditor eiter BPKP or The Inspectorate, but it was found by the BPK (Supreme Audit Agency) later. Research variabels are elaborated operationally in several indicators. Apparatus competence variable is elaborate into five indicators namely; knowledge, skill, motives, traits, and self concept. Variable of Intrnal Audits role is elaborated into three indicators namely; The role of supervisor, coaching/ consulting and revieww of finncial report.Varianle of Government Internal Controling System is elaborated into five indicators namely; Internal control, risk assesment, controling activity, information and communication, and monitoring. The variable of local government financial report quality is elaborated into fou indicators namely;relevan, reliable, it can be compared, and easy to understand. The population in this research are all regional works unit of Kebumen regency that are involved in the process of local Government financial reporting. The data is taken by questionnaires which is ditributed to respondents. The variable in this study is independent variable Comptency (X1), Independncy (X2), while the dependent variable s the Government’s Intenal Controling System (Y1) and Quality of Local Government Financial Report/LKPD (Y2). Data were analyzed using “Amos 18.0. The reseach result show that ; 1) HR competency has unsignificant positive effect on the quality of LKPD. 2) The role of InternalAudit has unsignificant positife effect on the quality of LKPD. 3) SPIP has siginificant positifve effect on the quality LKPD. 4) HR competency has significant positive effect to SPIP. 5) The role of Internal Audit has significant positive effect on SPIP. 6) HR competency which is mediated by SPIP has unsignificant positive effect on the quality LKPD. 7) The role of Internal Audit which is mediated SPIP has unsignificant positive effect on the quality of LKPD.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 383
Author(s):  
DJUPIANSYAH GANIE
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Financial Reports ◽  
Relevant Variables ◽  
Positive Effect

The purpose of this study is to analyze the extent of the application of SAP in local government financial reporting and how the effect of its application to the quality of financial reports on the local government of Berau Regency. This research uses data analysis method with Partial Least Square (PLS) approach. The Effect of SAP Implementation on Relevant Variables in LKPD Berau District has a significant positive effect. The Effect of SAP Implementation on Reliable Variables in LKPD Berau District has a significant positive effect. It can be seen from the t-statistic value which is greater than 2.131 which is 5.532. Thus, the H3 hypothesis in this study was accepted. The effect of SAP Application on Understandable variables in the Berau District LKPD has a significant positive effect on the construction can be compared to the Berau District LKPD. This can be seen from the t-statistic value which is smaller than 2.131 which is 1.689. Thus, the H4 hypothesis in this study was rejected.   Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan SAP dalam pelaporan keuangan pemerintah daerah dan bagaimana efek penerapannya terhadap kualitas laporan keuangan pada pemerintah daerah Kabupaten Berau. Penelitian ini menggunakan metode analisis data dengan pendekatan Partial Least Square (PLS). Pengaruh Implementasi SAP terhadap Variabel yang Relevan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Pengaruh Implementasi SAP terhadap Variabel Yang Dapat Diandalkan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Hal ini dapat dilihat dari nilai t-statistik yang lebih besar dari 2,131 yaitu 5,532. Dengan demikian, hipotesis H3 dalam penelitian ini diterima. Pengaruh Aplikasi SAP terhadap variabel yang Dapat Dipahami di Kabupaten Berau, LKPD memiliki pengaruh positif yang signifikan terhadap konstruksi yang dapat dibandingkan dengan LKPD Kabupaten Berau. Hal ini dapat dilihat dari nilai t-statistik yang lebih kecil dari 2,131 yaitu 1,689. Dengan demikian, hipotesis H4 dalam penelitian ini ditolak.  

THE “REVOLUTION” IN FINANCIAL REPORTING THEORY: A KUHNIAN INTERPRETATION

1993 ◽  
Vol 20 (1) ◽  
pp. 33-57 ◽  
Author(s):  
Tom Mouck
Keyword(s):  
Financial Reporting ◽  
Subsequent Development ◽  
The Other ◽  
Other Hand ◽  
Research Problems ◽  
Market Economics ◽  
Economic Income ◽  
The Revolution

A Kuhnian perspective is used to explain the transition in financial reporting theory from an “economic income perspective” to an “informational perspective” (a transition that Beaver refers to as a “revolution”), and to examine the subsequent development of the latter. The demise of the economic income perspective (represented by the normative a priorists) is attributed to the lack of a paradigm which could serve to identify research problems and provide methodological guidance. The success of the informational paradigm, on the other hand, is attributed to the fact that it was, in essence, a sub-paradigm of the broader and well-established market economics paradigm. The study concludes, however, with a discussion of two types of persistent anomalous findings (the first with respect to the EMH and the second with respect to the CAPM) that have the potential to generate a crisis for the informational paradigm.

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

scholarly journals Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman

2021 ◽  
Vol 2 (2) ◽  
pp. 108-116
Author(s):  
Dede Mustomi ◽  
Asep Dony Suhendra ◽  
Khoirul Ulum ◽  
Maria Lapriska Dian Ela Revita
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Positive Impact ◽  
Main Theme ◽  
Study Program ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Non Profit Organizations ◽  
Welfare Institution

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

scholarly journals Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 80
Author(s):  
Marfuah Marfuah ◽  
Sakilah Sakilah ◽  
Priyono Puji Prasetyo
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Mining Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

scholarly journals PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 9 (2) ◽  
pp. 55-65
Author(s):  
Meiska Lianty ◽  
Dini Wahjoe Hapsari ◽  
Kurnia K
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
The Other ◽  
Analysis Method ◽  
Other Hand ◽  
Whole Number ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.

scholarly journals PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN

2018 ◽  
Vol 26 (2) ◽  
pp. 144-157
Author(s):  
Widia Astuti ◽  
Teguh Erawati
Keyword(s):  
Agency Theory ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Report ◽  
Efficient Performance ◽  
Food And Beverage ◽  
Report Data ◽  
Positive Effect ◽  
Corporate Financial Reporting

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.

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