KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

KONSEPTUALISASI PERAN TEKNOLOGI INFORMASI DALAM PRAKTIK AUDIT UNTUK MEMBANTU PENGUNGKAPAN FRAUD DI INDONESIA

So many cases of fraud have accured in Indonesia as well as the world today has entered the digital era. This study aims to determine with the development of information technology their role in audit practice in detecting fraud in Indonesia. The method used in this research is a systematic literature review using secondary data derived from literature and online media. The results of this study indicate that currently many techniques are used in detecting fraud by employing information technology such as general audit software, computer forensics, DFM (Digital Forensic Model) and whistleblowing systems that are now shifthing to digitization.

BENEISH RATIO INDEX SEBAGAI ALAT DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR

The purpose of this study is to determine the number and detect companies that commit fraud so that companies can be categorized as manipulators, non-manipulators and gray companies. This research uses quantitative research with descriptive approach. The object used in this study is a Manufacturing Company listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken using purposive sampling technique. This study analyzes data using eight types of financial ratios contained in the Beneish Ratio Index method. The results showed that the manufacturing companies classified as the most manipulators in 2017. Then the manufacturing companies classified as the most non-manipulators in 2019 were 52 companies. Furthermore, the largest number of manufacturing companies classified as gray companies in 2016 and 2018 were 5 companies.

MEMAKNAI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY MENUJU SUSTAINABILITY DALAM PERSPEKTIF SOCIAL PRACTICE BOURDIEU

This study aims to interpret the implementation of CSR in achieving corporate sustainability studied with Bourdieu's social practice theory. This study uses an interpretive paradigm with a phenomenological approach. The research location is PT. Tirta Investama - Pasuruan Keboncandi Factory. Data collection was carried out by conducting in-depth interviews with key informants who took turns to obtain data triangulation.The results showed that the implementation of CSR on the research site was well organized and structured and became a permanent and incidental program. CSR is implemented based on the principle of "dual commitment", which is the belief that if a company wants to be successful in business, the company must be successful socially. The process of defining and understanding CSR towards corporate sustainability is pursued by forming a habitus, maintaining the existence of capital and mastering the field, this is in line with Bourdieu's concept of social practice.

PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

This study aims to analyze the influence of managerial ownership, institutional ownership and audit committee on the disclosure of Corporate Social Responsibility. The population in this study is consumer goods industry company registered in the Indonesian Stock Exchange period 2014 to 2018. The research sample was selected using purposive sampling method with a total of 16 companies and a period of 4 years. The research uses quantitative methods with multiple linear regression methods. The results showed that managerial ownership had no significant effect on CSR disclosure, institutional ownership had a significant positive effect on CSR disclosure and audit committees had a significant positive effect on CSR disclosure.

KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN

The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the accountability of the performance of government agencies. The implementation of an internal control system in each activity increases the accountability of the performance of government agencies. Participation in budgeting moderates the relationship between the clarity of budget targets and the internal control system that affects performance accountability. Participation in budgeting is very important for the preparation of a government budget in accordance with organizational goals. With participation in budgeting, the clarity of budget targets and the internal control system has increased and has an impact on increasing the accountability of government performance.

FRAUD PREVENTION IN THE PERSPECTIVE OF PROBITY AUDIT (THE CASE STUDY OF UNIVERSITY X)

Goods and services procurement in the university sector is a big chance towards fraud case occurrence. Corruption in the university environment resulted in state loss in the amount of two billion rupiahs. Therefore, The internal auditor of University X implements a probity audit as one effort to materialize the procurement system with low fraud possibility. The purpose of this study is to contribute to the understanding of fraud prevention using probity audits on goods and services procurement in the university sector. This research was carried out using a qualitative approach, with a case study method. The data collection was conducted by document analysis and interviews. The data obtained is then reduced, identified, and analyzed. The results conclude that the probity audit in University X is a real-time audit which one conducted in the construction and maintenance stages. Based on the internal auditor evaluation result, a probity audit rated sufficiently to prevent fraud in the goods and services procurement process in the University X.

FAKTOR PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN JAKARTA ISLAMIC INDEX (JII)

Jakarta Islamic Index is a stock index in the IDX that can use as an alternative In Islamic investment. In choosing an investment object in Islamic stocks, it necessary to pay attention to the financial ratios and stock prices of companies. The purpose of this study was to determine the effect of financial ratios on stock prices on companies listed on the Jakarta Islamic Index (JII). The type of this research is quantitative. The population of 56 companies registered on the Jakarta Islamic Index (JII) for the 2012-2018 period with a sample of 11 companies. The analysis model use panel data regression using Eviews software. The type of data uses secondary data accessed through the Indonesia Stock Exchange (IDX) website. The results showed that earning per share variable has a significant effect on stock prices. While the current ratio, debt to equity ratio, total assets turnover and net profit margin variables have no significant impact on stock prices. Simultaneously variables of current ratio, debt to equity ratio, total assets turnover, net profit margin and earning per share have significant effects on stock prices. The contribution of this research can use as a reference for companies to pay attention to financial ratios that affect stock prices.

ANTESEDEN KEAHLIAN OPERATOR SISTEM PENGELOLAAN ASET DESA DI KABUPATEN SITUBONDO

Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording application. This application provides orderly administrative facilities for the village so that the risk of losing assets can be reduced. The purpose of this study is to test and prove various individual aspects that affect operator competence in running SIPADES. The focus of the study is on the internal factors which include anxiety and computer attitudes. Another factor tested was operator training in using SIPADES in the Situbondo District Government. The data used in this study are primary data. The technique of obtaining data using a survey method. The population that is the object of research is all of the operator of the SIPADES application in Situbondo Regency. Four hypotheses were tested using multiple regression. The gender variable was used as the control variable. The results show that all hypotheses can be accepted. The variables of anxiety, attitude, and training have an effect on the operator's competence in operating SIPADES. The implication of the research is that the village government should increase the number of SIPADES operator training. This training can increase competence to run applications.

PROFITABILTAS MEMODERASI LIKUIDITAS DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN

This study aims to determine whether provitability is able to moderate the relationship of liquidity and growth to the value of the company. The value of the company is a value that reflects the credibility of the company in the eyes of the public, especially investors and prospective investors. The sample of this research is 58. This study uses multiple analyst regressions in the data analyst. The results showed that liquidity and growth had a negative effect on firm value. Profitability moderates the relationship of liquidity and growth to the value of the company.