scholarly journals HUBUNGAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA PEMERINTAH KABUPATEN BENGKULU UTARA

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Mirta Wijaya ◽  
Neri Susanti ◽  
Sulisti Afriani
Keyword(s):  
Sampling Method ◽  
Research Result ◽  
Rank Correlation ◽  
Financial Statements ◽  
Analysis Method ◽  
Public Accountability ◽  
Financial Reports ◽  
Financial Report ◽  
Spearman Rank Correlation Analysis ◽  
The Relationship

irta Wijaya, Neri Susanti dan Sulisti Afriani; The purpose of this study is to determine the relationship between the accessibility of financial statements to public accountability to the Local Government of North Bengkulu Regency. Sampling method by purposive sampling. Analysis method using Spearman Rank Correlation analysis. From the research result, it can be concluded that there is a significant correlation between accessibility of financial report and public accountability to North Bengkulu Regency Government which seen from rs count> rs table (0,63> 0,450). While the strength of the relationship between the accessibility of the financial statements with public accountability is strongly apparent from the correlation value of 0.63 is at the interval of 0.60 - 0.799 with strong interpretation.Key Words: Financial reports, accessibility of financial statements, public accountability

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 PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results as Moderating Variable

2017 ◽  
Vol 6 (1) ◽  
pp. 122-133
Author(s):  
Arik Susbiyani
Keyword(s):  
Local Governments ◽  
Financial Statements ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report ◽  
Local Revenue ◽  
Positive Effects ◽  
The Impact ◽  
The Relationship

This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) the relationship between quality of financial report on local revenue of district and city governments in Indonesia.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 1 (3) ◽  
pp. 244
Author(s):  
Silviana Agustami ◽  
Imam Agus Suintri
Keyword(s):  
Financial Reporting ◽  
Rank Correlation ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Independent Variable ◽  
The Relationship ◽  
Descriptive Method

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined

scholarly journals Farmers’ Satisfaction of the Service Quality of Broiler Contract Farming Model in Banyumas Regency

2019 ◽  
Vol 43 (3) ◽  
Author(s):  
Mochamad Sugiarto ◽  
Yusmi Nur Wakhidati ◽  
Hudri Aunurrohman
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Rank Correlation ◽  
Survey Method ◽  
Contract Farming ◽  
Spearman Rank Correlation Analysis ◽  
Long Time ◽  
The Relationship ◽  
Category Score

This study aims at identifying nucleus companies’ service quality, broiler farmers’ satisfaction and the relationship between contract farming services quality and broiler farmers’ satisfaction in Banyumas Regency. The study takes survey method to broiler farmers participating in contract farming programs from five nucleus companies in Banyumas Regency as its population. 50 broiler farmers are selected using the proportional random sampling method based on Slovin formula as respondents. The data obtained are analyzed by employing descriptive statistics and Correlation Rank Spearman Analysis. The results show that the farmers are averagely 44 years old with mostly junior high education, and 76% of the respondents have broiler farming as their main livelihood. The farmers have quite a long time of experience (8.92 years) in raising broiler farming. Their satisfaction of the contract farming model’s service is of medium category (score 84.02) and their perception of the nucleus companies’ service quality is of medium category (score 86.34). The Spearman Rank Correlation analysis shows that the nucleus companies’ service quality is significantly related to the broiler farmers’ satisfaction (P<0.01) with a strong correlation coefficient of 0.761. The nucleus companies’ services in broiler contract farming model must be continuously improved to increase broiler farmers’ satisfaction.

scholarly journals Analysis of the Implementation of Financial Statement Presentation Based on Financial Accounting Standards for Entities without Public Accountability at Pt Aurindo Jaya Perkasa Jakarta

2021 ◽  
Vol 4 (6) ◽  
Author(s):  
Dewi Rejeki ◽  
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Analysis Method ◽  
Public Accountability ◽  
Financial Reports ◽  
Balance Sheets ◽  
Observation Methods ◽  
Collection Methods

The purpose of this study is to analyze the implementation of the presentation of PT Aurindo Jaya Perkasa's financial statements based on the Financial Accounting Standards for Entities without Public Accountability. The type of data in this study is in the form of company profiles and financial reports consisting of income statements and balance sheets for 2016. Data collection methods used are interviews and observation methods. The data analysis method used is the descriptive qualitative analysis method. The results obtained are: (1) The financial statements of PT Aurindo Jaya Perkasa are not following the Financial Accounting Standards for Entities without Public Accountability, because in the financial statements of PT Aurindo Jaya Perkasa, there are only profit and loss statements and balance sheets, while the complete financial statements are following accounting standards. Entity finances without public accountability include income statements, changes in equity, statements of financial position, cash flow statements and notes to financial statements. (2) Finance Division of PT. Aurobindo Jaya Perkasa still does not understand the preparation of financial reports following the Financial Accounting Standards for Entities without Public Accountability, both regarding the types of financial information and the items that must be presented in the financial statements.

scholarly journals PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI PEMODERASI

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ruth Elvienne ◽  
Prima Apriwenni
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Performance ◽  
Financial Reports ◽  
Mining Companies ◽  
Relationship Of ◽  
The Relationship ◽  
Public Accountant

Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

Multiple Regression Modeling for Age Estimation by Assessment and Comparison of Spheno-Occipital Synchondrosis Fusion and Cervical Vertebral Maturation Stages

2021 ◽  
Author(s):  
Ceren Aktuna Belgin ◽  
Seval Bayrak ◽  
Kaan Orhan ◽  
Handan Ankarali
Keyword(s):  
Regression Analysis ◽  
Multiple Regression ◽  
Age Estimation ◽  
Rank Correlation ◽  
Cone Beam ◽  
Spearman Rank Correlation Analysis ◽  
Maturation Stages ◽  
Multiple Regression Modeling ◽  
Cervical Vertebral Maturation ◽  
The Relationship

Abstract Objectives The aim of this study was (1) to evaluate the relationship between spheno-occipital synchondrosis (SOS) fusion stages, cervical vertebral maturation (CVM) stages, and clivus sizes with chronological age on cone-beam computed tomography (CBCT) images, and (2) to compare these methods for accurate age estimation using regression analysis. Materials and Methods The CBCT images of 200 individuals (102 females and 98 males) were included in the study. The SOS fusion stages and CVM stages were evaluated. The width and length of the clivus were measured. The effects of SOS fusion stages, CVM stages, clivus width, and clivus length on age estimation were evaluated by univariate tests and the effects of coexistence with ANCOVA and regression model. Spearman rank correlation analysis was also used to investigate the relationship between the SOS fusion stage, CVM stage, clivus width, and clivus length. Results The SOS stages, CVM stages, and clivus width were not shown statistically significant differences between the sexes (p-values = 0.205, 0.162, and 0.277, respectively), whereas clivus length was significantly longer in males (42.9 ± 4.26 mm) than in females (41.04 ± 3.74 mm). Multiple regression analysis showed 80% success when all parameters (SOS fusion stages, CVM stages, clivus width, and clivus length) were taken into consideration. Conclusion In conclusion, with the use of CVM stages and SOS fusion stages together, an accurate and reliable age estimation can be obtained in forensic medicine.

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