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Kajian Pelaksanaan Continous Monitoring dan Continous Audit Terhadap Keberhasilan Pengelolaan Pengadaan Barang dan Jasa 对货物和服务采购管理的成功进行大陆监督和持续审计的审查
Gorontalo Accounting Journal Pub Date : 2023-04-01 DOI: 10.32662/gaj.v6i1.2642
Novrabella Clarashinta Pakasi, Zigma Robert Waani
{"title":"Kajian Pelaksanaan Continous Monitoring dan Continous Audit Terhadap Keberhasilan Pengelolaan Pengadaan Barang dan Jasa","authors":"Novrabella Clarashinta Pakasi, Zigma Robert Waani","doi":"10.32662/gaj.v6i1.2642","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2642","url":null,"abstract":"This paper will examine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The research was conducted at the Regional Inspectorate of North Sulawesi Province. The essence of this paper aims to determine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The data analysis techniques used are data reduction, data display, and conclusion drawing/verification which are carried out interactively and continuously until completion, so that the data becomes saturated. The results of this study show that: 1) Continuous monitoring by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous monitoring to detect early on procurement that does not comply with the applicable regulations, thus APIP can immediately provide improvement suggestions to the local government agencies. 2) Continuous audit by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous audits on strategic packages in local government agencies, so that if any fraudulent activities are found in the implementation of procurement, APIP can provide recommendations for immediate action by the local government agencies.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133485939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Intensitas Modal, Biaya Utang, Dan Komisaris Independen Pada Agresivitas Pajak 分析资本强度、债务成本和税收优惠专员
Gorontalo Accounting Journal Pub Date : 2023-03-28 DOI: 10.32662/gaj.v6i1.2371
Baiq Fitri Arianti, L. M. S. Majidi
{"title":"Analisis Intensitas Modal, Biaya Utang, Dan Komisaris Independen Pada Agresivitas Pajak","authors":"Baiq Fitri Arianti, L. M. S. Majidi","doi":"10.32662/gaj.v6i1.2371","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2371","url":null,"abstract":"The study aims to test and analyze the effect of capital intensity, debt costs, and independent commissioners as independent variables, on Tax Aggressiveness as dependent variables. This research approach uses quantitative approaches with descriptive methods. The population of 163 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. The number of samples in this study amounted to 13 companies with purposive sampling methods, data that was successfully processed as many as 65 annual financial statement data. Statistical methods for data analysis using the eviews 10 application. The results of the panel's regression analysis test proved that partially, for capital intensity variables had a positive and significant effect on tax aggressiveness, the debt cost variable had a positive and insignificant effect on tax aggressiveness, while the independent commissioner variable had a negative and insignificant effect on tax aggressiveness.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124017890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi 大流行期间，企业社会责任、审计质量和资本对税收侵略性的影响
Gorontalo Accounting Journal Pub Date : 2023-03-25 DOI: 10.32662/gaj.v6i1.2667
Salsabila Prameswari, Triyani Budyastuti
{"title":"Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi","authors":"Salsabila Prameswari, Triyani Budyastuti","doi":"10.32662/gaj.v6i1.2667","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2667","url":null,"abstract":"This study aims to determine the impact of Corporate Social Responsibility, Audit Quality, and Capital Intensity on tax aggressiveness during pandemic. This study uses secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange during 2018-2021. This type of research is quantitative research using purposive sampling as a sampling technique and obtained from 20 companies. The analytical method used is multiple regression analysis—processing data using SPSS 22 for windows and Microsoft excel. The result of this research is that Corporate Social Responsibility has a significantly positive effect on Tax Aggressiveness,  Audit Quality has a significantly negative effect on Tax Aggressiveness, and Capital Intensity has a significantly negative effect on Tax Aggressiveness.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"405 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115920652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Tingkat Profitabilitas terhadap Nilai Perusahaan 投资决策、资本结构、股息政策和企业价值利润率的影响
Gorontalo Accounting Journal Pub Date : 2023-03-23 DOI: 10.32662/gaj.v6i1.2655
Nurlina Nainggolan, Baharudin Giawa, Jessy Safitri Sitorus, N. Sanjaya
{"title":"Pengaruh Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Tingkat Profitabilitas terhadap Nilai Perusahaan","authors":"Nurlina Nainggolan, Baharudin Giawa, Jessy Safitri Sitorus, N. Sanjaya","doi":"10.32662/gaj.v6i1.2655","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2655","url":null,"abstract":"The main objective of this study is to prove the effect of investment decisions, capital structure, dividend policy and profitability level on firm value in non-cyclical consumer sector manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period by conducting partial and simultaneous analysis tests. The research method used is a quantitative approach with statistical data using multiple linear analysis with data processed with SPSS software version 25. This study uses purposive sampling technique in determining the criteria for determining the sample, so that 29 research samples are obtained with a total research sample of 87 companies. The coefficient of determination test results show that 48 8% of firm value is influenced by independent variables while the remaining 51.2% is influenced by variables outside the research path. The simultaneous test results prove that investment decision variables, capital structure, dividend policy and profitability simultaneously affect firm value. The test results of investment decision variables and dividend policy partially have no influence on firm value, but capital structure variables and profitability partially have a significant influence on firm value.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125023528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kualitas Layanan, Persepsi Kemudahan, Dan Pengetahuan Nasabah Terhadap Minat Penggunaan Aplikasi Brimo 服务质量、敏感度和客户知识对使用Brimo的兴趣的影响
Gorontalo Accounting Journal Pub Date : 2023-03-18 DOI: 10.32662/gaj.v6i1.2593
F. Ruslan, Farid Madjodjo, Niki Astria
{"title":"Pengaruh Kualitas Layanan, Persepsi Kemudahan, Dan Pengetahuan Nasabah Terhadap Minat Penggunaan Aplikasi Brimo","authors":"F. Ruslan, Farid Madjodjo, Niki Astria","doi":"10.32662/gaj.v6i1.2593","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2593","url":null,"abstract":"This study aims to determine the effect of service quality, perceived convenience, and customer knowledge on interest in using the BRImo application at PT Bank Rakyat Indonesia Soasio Branch Office. Methods of data analysis using multiple regression analysis, measuring scale using a Likert scale. The results showed that the service quality variable had a positive but not significant effect on interest in using the BRImo application. the perceived convenience variable has a significant positive effect on the intention to use the BRImo application and the customer knowledge variable has a significant positive effect on the intention to use the BRImo application. and variables namely service quality (X1), perceived ease of use (X2), and customer knowledge (X3) simultaneously have a significant effect on interest in using (Y) the BRImo application.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"883 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113995558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan 会计信息对公司股价的影响
Gorontalo Accounting Journal Pub Date : 2023-03-14 DOI: 10.32662/gaj.v6i1.2634
Wilda Sari Hutabarat, Fince Aswadi Buulolo, Erlin Dermauli Rajagukguk, Ribka Oktaviani, Ninta Katharina, Yunelci Martha Seliamang
{"title":"Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan","authors":"Wilda Sari Hutabarat, Fince Aswadi Buulolo, Erlin Dermauli Rajagukguk, Ribka Oktaviani, Ninta Katharina, Yunelci Martha Seliamang","doi":"10.32662/gaj.v6i1.2634","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2634","url":null,"abstract":"The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO & NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124173615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sistem Informasi Akuntansi Dan Pengendalian Internal Atas Pembelian Bahan Baku 采购原料的会计信息和内部控制系统
Gorontalo Accounting Journal Pub Date : 2023-03-13 DOI: 10.32662/gaj.v6i1.2621
Lilis Lasmini, Ihsan Nasihin, Hendri Nurdiansyah
{"title":"Sistem Informasi Akuntansi Dan Pengendalian Internal Atas Pembelian Bahan Baku","authors":"Lilis Lasmini, Ihsan Nasihin, Hendri Nurdiansyah","doi":"10.32662/gaj.v6i1.2621","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2621","url":null,"abstract":"The purpose of this study is to determine the implementation of purchasing accounting information systems and internal control over the purchase of raw materials. This study uses a qualitative method using an interpretive paradigm and a case study approach. The data used in this study are primary data, such as the company's organizational structure, operational system procedures, and enterprise resource planning systems that are implemented in the company. The results of the research that has been done show that PT Standard Indonesia Industri (SII) at the time of implementing the accounting information system and internal control of raw materials had good and neat documents related to purchases, making it easier to record. Plus PT Standard Indonesia Industri (SII) has procedures or standard operating procedures that are good enough so that they can maintain and control the stock of raw materials for the production process.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127082606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengukuran Kemampuan Keuangan Daerah Dengan Rasio Share dan Growth 用股息和生长比率来衡量地区财务能力
Gorontalo Accounting Journal Pub Date : 2022-10-31 DOI: 10.32662/gaj.v5i2.2472
Zubaidah Rahman
{"title":"Pengukuran Kemampuan Keuangan Daerah Dengan Rasio Share dan Growth","authors":"Zubaidah Rahman","doi":"10.32662/gaj.v5i2.2472","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2472","url":null,"abstract":"This study aims to measure the regional financial capacity. The data was used in the form of Financial Statements obtained from the Finance Agency of North Gorontalo Regency. The analytical method used is using share and growth analysis tools. The results of the research with share analysis show that North Gorontalo Regency during the five years, 2016-2020, has a meager criterion value, meaning that North Gorontalo Regency does not yet have the financial capacity to finance all of its total expenditures and is still dependent on the Central Government. Furthermore, the study's results as measured by growth analysis showed that North Gorontalo Regency during the 2016-2020 period had a low criterion value. This means that North Gorontalo Regency has poor growth in Regional Original Income (PAD) so North Gorontalo Regency does not yet have optimal prospects for future economic growth.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126659080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Mekanisme Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan dan Manajemen Laba terhadap Kinerja Keuangan 公司治理机制、企业社会责任和收益管理对财务绩效的影响
Gorontalo Accounting Journal Pub Date : 2022-10-03 DOI: 10.32662/gaj.v5i2.2441
Putri Yuni Sentya, M. Mardianto
{"title":"Pengaruh Mekanisme Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan dan Manajemen Laba terhadap Kinerja Keuangan","authors":"Putri Yuni Sentya, M. Mardianto","doi":"10.32662/gaj.v5i2.2441","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2441","url":null,"abstract":"The purpose of this study is to analyze the effect of corporate governance mechanisms (the proportion of the board of commissioners, institutional ownership, audit quality), the effect of corporate social responsibility, and the effect of earnings management on financial performance. The population of the research carried out was taken from company reports listed on the Indonesia Stock Exchange, where all samples used were financial reports, reports from 2017 to 2021. The sample was quoted using a purposive sampling technique, namely quoting samples based on certain characteristics. This study uses a quantitative method where the sample used is 70 companies with 222 data samples. Descriptive statistics, Chow test, Hausman test, R test, t test and F test are used as data analysis methods. Based on the research that has been done, it is found that there is no significant relationship between the independent board of commissioners, institutional ownership, audit quality, earnings management and corporate social responsibility, so the hypothesis in this study is rejected.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134352537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen 分析影响股利政策的因素
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.1949
Olivia Anastasia Rahman, H. Hasanuddin, Julie Abdullah
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen","authors":"Olivia Anastasia Rahman, H. Hasanuddin, Julie Abdullah","doi":"10.32662/gaj.v5i2.1949","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.1949","url":null,"abstract":"Dividend policy is a decision in using profits, whether the profits earned by the company will be distributed to shareholders as dividends or will be retained in the form of retained earning to finance investments in the future. The pharmaceutical sub-sector has a high investment realization value and in relation to dividends, investors definitely want a return, one of which is through dividends. This study takes 4 variabel as factors that influence dividend policy, including profitability (ROA), leverage (DER), liquidity (CR), and firm size. The research method uses multiple linear regression analysis with an observation period of 7 years.The results of the study reveal that simultaneously the variables of profitability (ROA), leverage (DER), liquidity (CR), and firm size have a significant effect on dividend policy in the pharmaceutical sub-sector. Partially, only the liquidity variable (CR) has a significant effect on dividend policy, while the profitability (ROA), leverage (DER) and firm size variables has no significant effect on dividend policy in pharmaceutical sub-sector.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"277 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121863715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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