PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN KOMITMEN PIMPINAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA SKPD DI KABUPATEN KEEROM

Presentation and accessibility of financial statement is influenced by accountability and commitment of management in managing SKPDs’ finances, which also affecting the audit opinion that reflect how well finance of a local government has been managed. The purpose of this study is to examine and analyze the influence of financial statement presentation, accessibility of financial statements and management commitment regarding transparency of financial management at SKPDs in Keerom Regency. Population of this research is around 56 with 94 respondents which categorized as Head of SKPDs and the Expenditure Treasurer on each SKPD that all are assembled as the sample of this study. Then, a random sampling method is constructed as a sample method in conduncting this research. The data collection is done by conducting a survey. While, hypothesis analysis in this study is empirically tested by using Multiple Regression Analysis. This paper find that the area of financial statement presentation has a positive and significant impact on the transparency of management of the Regional Financial reports. While, accessibility of local financial statement has not affect to the transparency of financial management in Keerom Regency. The results also indicate that the leadership commitment has a significant and positive effect on the transparency of financial management in Keerom Regency.

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Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

Paediatrica Indonesiana ◽

10.24036/wra.v9i1.111864 ◽

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.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19142.2018 ◽

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.

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PENGARUH KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN TERHADAP PENGGUNAANNYA DALAM PENGAMBILAN KEPUTUSAN KREDIT BANK UMUM DI BANJARMASIN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2008.v12.i1.2061 ◽

2017 ◽

Vol 12 (1) ◽

pp. 53

Author(s):

Rusmanto Rusmanto

Keyword(s):

Random Sampling ◽

Sampling Method ◽

Simple Random Sampling ◽

Financial Statement ◽

Working Capital ◽

Public Banks ◽

Positive Effect ◽

Qualitative Characteristics

This research objective is to know the influence of company’s qualitative characteristics of financial statement and its usage for public banks in Banjarmasin to give credit approval. Population in this research are 32 companies which accept credit firm banks with minimum credit amount of Rp. 500.000.000 and with working capital during 2004 to 2005 in 12 banks in Banjarmasin. And the respondents, taken with simple random sampling method, are credit analists or superintendents who are competent in giving a credit decision. And the results indicate that company’s qualitative characteristics of financial statement which are comprehensive (X1), relevant (X2), reliable (X3), and comparative (X4) simultaneously have positive effect (about 64,01%) for public banks in Banjarmasin in considering a credit approval.

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PENGARUH INCOME SMOOTHING, GOOD COORPORATE GOVERNANCE, PERSENTASE KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN

Jurnal Akuntansi ◽

10.24964/ja.v4i1.127 ◽

2016 ◽

Vol 4 (1) ◽

Author(s):

Deranika Ratna Kristiana

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Financial Statements ◽

Positive Influence ◽

Income Smoothing ◽

Financial Statement ◽

Managerial Ownership ◽

Financial Reports ◽

Good Corporate Governance ◽

Positive Effect

This research aims to examine the effect of Income Smoothing to the level of disclosure of financial reports. The implementation of good corporate governance effects to the level of disclosure of financial reports, managerial ownership effects the to the level of disclosure of financial reports and firm size effects to the level of disclosure of financial reports. The sample used in this research is the top 10 company CGPI (Corporate Governance Perception Index) in the period from 2010 to 2014. Hypotheses are test by multiple linear regression. The results show that Income Smoothing is a positive influence on the level of disclosure of financial statement. There are positive effect between good corporate governance to the level of disclosure of financial reports. There is no positive correlation between percentage of managerial ownership to the level of disclosure of financial reports and positive influence of company size and the level of disclosure of financial statements. Keywords: financial statement disclosure, income smoothing, good corporate governance, managerial ownership, and firm size

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Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

Al Maal: Journal of Islamic Economics and Banking ◽

10.31000/almaal.v2i2.2955 ◽

2021 ◽

Vol 2 (2) ◽

pp. 178

Author(s):

Ai Iklimah Agustina ◽

Sulaeman Sulaeman ◽

Tina Kartini

Keyword(s):

Commercial Banks ◽

Sampling Method ◽

Secondary Data ◽

Financial Statements ◽

Profit Sharing ◽

Positive Influence ◽

Financial Reports ◽

Analysis Technique ◽

Net Profit ◽

Positive Effect

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study

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PENGARUH FRAUD DIAMOND, CORPORATE GOVERNANCE, DAN KOMPLEKSITAS BANK TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i2.4856 ◽

2019 ◽

Vol 4 (2) ◽

pp. 157

Author(s):

Centhya Wati ◽

Windhy Puspitasari

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

The Other ◽

Financial Statement ◽

Financial Statement Fraud ◽

Independent Variable ◽

Positive Effect

This research aimed to examine the effect of diamond fraud, corporate governance and complexity of the bank to financial statement fraud in companies engaged in banking activities using secondary data. The population in this research was banking companies that listed in Indonesia Stock Exchange for the period 2013-2015. The method used is multiple regression analysis by purposive sampling as sampling method. Selected samples of 30 companies during of 3 periods are 90 samples. Data were obtained through the annual financial statements which have been provided in the Indonesia Stock Exchange. The results showed that pressure has significant positive effect on financial statement fraud, while opportunity, rationalization, capability, corporate governance and complexity have not significant effect on financial statement fraud. Adjusted R Square value of 0,115 can illustrate that the dependent variable was explained by the independent variable variabelitas for 11,5% while 88,5% are influenced by the other variables

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PENGARUH KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN TERHADAP PENGGUNAANNYA DALAM PENGAMBILAN KEPUTUSAN KREDIT BANK UMUM DI BANJARMASIN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2008.v12.i1.242 ◽

2018 ◽

Vol 12 (1) ◽

pp. 53-73

Author(s):

Rusmanto Rusmanto

Keyword(s):

Random Sampling ◽

Sampling Method ◽

Simple Random Sampling ◽

Financial Statement ◽

Working Capital ◽

Public Banks ◽

Positive Effect ◽

Qualitative Characteristics

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Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)

AFEBI Accounting Review ◽

10.47312/aar.v2i02.89 ◽

2018 ◽

Vol 2 (02) ◽

pp. 121

Author(s):

Noer Panca Mutawwab ◽

Mohamad Djasuli ◽

Muhammad Syam Kusufi

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Sampling Technique ◽

Financial Statements ◽

Financial Statement ◽

Accounting System ◽

The Government ◽

Positive Effect

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)

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Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat Pada Nagari Sungai Tanang Kecamatan Banuhampu Kabupaten Agam

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.33087/eksis.v11i1.176 ◽

2020 ◽

Vol 11 (1) ◽

pp. 56

Author(s):

Lasmi Yupita ◽

Verni Juita

Keyword(s):

Financial Management ◽

Random Sampling ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

T Test ◽

Fund Allocation ◽

Accountability Management ◽

The Village ◽

Positive Effect

This research was conducted on the community in Nagari Sungai Tanang District of Banuhampu Agam Regency. The purpose of this study was to examine the effect of accountability on financial management of village fund allocations, village policies and village institutions on community welfare. This type of research is quantitative penenlitian. The object of this research is Nagari Sungai Tanang. Sampling method used is stratified random sampling and data is processed by multiple linear regression analysis, validity test, realibility and hypothesis testing with F test and t test. The result of the research with the t-test of accountability management of Village Fund Allocation (ADD) is 0,034 <0,05 so it shows that accountability of Village Fund Allocation (ADD) influence posistif to welfare of society, while tsign of village policy equal to 0,000 <0,05 so indicate that policy villages have a positive effect on the welfare of the community, and the institutional tsign of the village with the amount of 0.001 <0.05 indicating that the village institutions have a positive effect on the welfare of the community.

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ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)

Jurnal Akuntansi Indonesia ◽

10.30659/jai.5.1.79-98 ◽

2016 ◽

Vol 5 (1) ◽

pp. 79

Author(s):

Nurita Budi Pratiwi ◽

Rustam Hanafi

Keyword(s):

Information Technology ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Internal Problem ◽

Spread Area ◽

Linear Regression Technique ◽

Independent Variable ◽

Positive Effect ◽

Qualitative Characteristics

SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the importance of making financial reports, the lack of knowledge of the owner of the accounting, and etc. So the purpose of this study is to analyze the factors that affect the implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread Area Tegal. The variables of this research is the application of IFRSs ETAP as the dependent variable, while the owner of education, understanding of Information Technology, the qualitative characteristics of financialstatements and the size of the business as an independent variable. Data were analyzed using linear regression technique. The results of this study identify that education owner, understanding of Information Technology, the qualitative characteristics of financial statements and the size of the business and significant positive effect on the implementation of ETAP SAK on SMEs. This means that the higher education owner, understanding of Information Technology, the qualitative characteristics of financial statement report and the size of the business, the better the application of IFRSs ETAP .

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