PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018)

This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and ROA.

PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BENGKULU

This study aims to prove the influence of the auditor's competence, professionalism and ethics on audit quality. This study uses a quantitative approach. Respondents in this study were all auditors in the Bengkulu Province Inspectorate as many as 45 respondents.. The selection of samples tested in this study using purposive sampling. The data analysis technique uses multiple regression analysis.The results of this study indicate that competence affects audit quality. Professionalism also has an effect on audit quality. Auditor ethics also proved to influence audit quality.

ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK PADA PEMERIKSAAN KINERJA ATAS KEGIATAN APIP INSPEKTORAT KABUPATEN BARITO TIMUR

AbstrackThe purpose of this research is to reveal the obstacles in the completion of the follow-up of audit the BPK of the performance audit of APIP Inspectorate of East Barito Regency. This research uses qualitative methods with a case study approach which was carried out at the Inspectorate of Barito Timur, Central Kalimantan from September to December 2018. The result of the analysis reveal that the obstacles in completing this follow-up are caused by several internal aspects, including: 1) human resources, the lack of ASN, the mismatch of the educational background of the ASN personnel, and the lack of teamwork 2) leadership, the leader has not yet prepared a work plan for completion of the follow-up to the BPK audit results on performance audit of APIP activities, formed a special team, coordinates, controls, never holding a special meeting to discuss BPK findings on the completion of the BPK audit follow - up on the performance audit APIP, there is no formation of a special team that handle the completion of the follow-up results of the BPK audit on the performance audit of APIP, there is no instruction from the leadership to complete the follow-up of the BPK audit results on the APIP performance audit. 3) Work environment, non-physical work environment, a work culture that has not been optimal , encourages completion of follow-up. Meanwhile, the physical work environment, such as the availability of facilities and facilities is still limited.Research on these three aspects is very useful to understand how to optimize the acceleration of the completion of the follow-up of the inspection results, especially in the Inspectorate of East Barito Regency APIP

STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA PADA TAHUN 2017-2019

This study is aimed to examine the influence of managerial ownership structure, institutional ownership structure, and firm size on company performance and the impact on the earning management on companies of sector coal mining in 2017 – 2019. Unit analysis are companies listed on coal mining for period 2017-2019. The population are 75 observations (25 companies x 3 years). Data processing uses panel data processed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that (1) managerial ownership structure, institutional ownership structure, and firm size simultaneously to company performance, (2) the managerial ownership structure no effect on company performance, (3) the institutional ownership structure effect to negatively on company performance, (4) the firm size effect to positively on company performance, and (5) the company performance effect to negatively on earning management.

PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection.

ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University

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PENGARUH BIAYA SUMBER DAYA MANUSIA DAN PENGUKURAN NILAI SUMBER DAYA MANUSIA TERHADAP PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT BANK ACEH SYARIAH KANTOR PUSAT

This study aims to determine and analyze the effect of human resource costs and measurement of the value of human resources on the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. This study uses primary data obtained by distributing questionnaires to all respondents. The samples in this study are selected using Purposive sampling. The sample in this study is 60 permanent employees at PT Bank Aceh Syariah. The data analysis method used is multiple linear regression with the help of SPSS 16.0. The results show that the cost of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah Head Office, and the measurement of the value of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah. Simultaneously, the cost of human resources and the measurement of the value of human resources affect the reporting of human resource accounting at PT Bank Aceh Syariah Head Office.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir)

The main objective of this study is to examine the competence of human resources, external pressures, organizational commitment, and internal control systems in the implementation of financial verification in OPD Rokan Hilir using data analysis methods using Structural Equation Modelling-Partial Least Square (SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all Regional Apparaturs Organization(OPD) kabupaten Rokan Hilir. Sample selection used the slovin method as a measuring tool for calculating sample sizes. Respondent in this study are head of offices, employees in the section/unit that manages finance using the application of financial reporting transparency in 40 OPDs in the goverment kabupaten rokan hilir. So the total number of questionnaires tobe distributed is 120. The results of this study indicate that Human Resource Competency, External Pressure, Organizational Commitment, and Internal Control Systems have a positive effect on the Implementation of Transparency in Regional Government Financial Reporting