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Pengaruh Karakteristik Auditor Dan Karakteristik Perusahaan Terhadap Audit Report Lag 审计师和公司特征对审查延迟的影响
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.2439
Androni Susanto, Audyla Fitria Utama
{"title":"Pengaruh Karakteristik Auditor Dan Karakteristik Perusahaan Terhadap Audit Report Lag","authors":"Androni Susanto, Audyla Fitria Utama","doi":"10.32662/gaj.v5i2.2439","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2439","url":null,"abstract":"This study aims to analyze two characteristics, namely the characteristics of the auditor which consist of, 1) The influence of the auditor's reputation on the Audit Report Lag, and 2) The effect of the auditor's tenure on the Audit Report Lag. The second characteristic is the company's characteristics which consist of, 1) The effect of the effectiveness of the audit committee on the Audit Report Lag, 2) The effect of accounting complexity on the Audit Report Lag, 3) The effect of the company's financial condition on the Audit Report Lag, 4) The influence of profitability on the Audit Report Lag. This study obtained data samples from financial reports and annual reports from 2017 to 2021 of entities listed on IPOs on the Indonesia Stock Exchange (IDX) from 2017. This study uses multiple linear regression analysis techniques with the help of SPSS software version 25. From the results of the study, it can be partially concluded that only the accounting complexity variable has no significant effect on the delay in audit reports.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"20 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":"131539144","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: 1
Dampak Program Bantuan UMKM Pengolah dan Pemasar Hasil Perikanan Dalam Meningkatkan Produksi dan Pendapatan Dimasa Pandemi Covid-19 在Covid-19大流行期间，渔业利用和营销项目对提高渔业生产和收入的影响
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.1892
M. P. S. Piola, Rusdi Abdul Karim, Rizka Yunika Ramly
{"title":"Dampak Program Bantuan UMKM Pengolah dan Pemasar Hasil Perikanan Dalam Meningkatkan Produksi dan Pendapatan Dimasa Pandemi Covid-19","authors":"M. P. S. Piola, Rusdi Abdul Karim, Rizka Yunika Ramly","doi":"10.32662/gaj.v5i2.1892","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.1892","url":null,"abstract":"This study aims to analyze the implementation of the PUMP-P2HP assistance program in Gorontalo Province, especially the impact on increasing POKLAHSAR production and income. This research uses the Approach qualitative with case study method. The results show the implementation of this program through the facilitation of capacity and institutional strengthening by socialization, training, and mentoring. In addition, POKLAHSAR received BLM funding assistance. This research is expected to be a benchmark in implementing assistance programs for MSMEs under the auspices of the Department of Marine Affairs and Fisheries.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"37 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":"126126509","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 Profitabilitas Dan Leverage Terhadap Nilai Perusahaan 盈利能力和杠杆对企业价值的影响
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.2165
Farhana Nadhilah, Hidajat Sofyan Widjaja, Reny Fitriana Kaban
{"title":"Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan","authors":"Farhana Nadhilah, Hidajat Sofyan Widjaja, Reny Fitriana Kaban","doi":"10.32662/gaj.v5i2.2165","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2165","url":null,"abstract":"This research aims analyze the significance of the effect of profitability and leverage on firm value. This research methods uses descriptive and quantitative. Analysis of the data well-used data panel regression. The results found that profitability have a significant effect on firm value. While the leverage variabel shows a significant effect to firm value. This is related to firm values. Property and real estate company is expected to consistently ameliorate the performance in order to improve profitability and leverage on firm value. Higher profitability and leverage, the higher firm value.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"35 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":"130362147","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
Kajian Pelaksanaan Pendampingan Serta Pemeriksaan Pengelolaan Keuangan SMA/SMK Negeri Oleh Auditor Inspektorat Daerah Guna Meminimalisir Penyimpangan Pengelolaan Keuangan 区域审核员审核员对国家高中财务管理和国家财务管理的审查审查，以尽量减少对财政管理的偏差
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.2166
Novrabella Clarashinta Pakasi
{"title":"Kajian Pelaksanaan Pendampingan Serta Pemeriksaan Pengelolaan Keuangan SMA/SMK Negeri Oleh Auditor Inspektorat Daerah Guna Meminimalisir Penyimpangan Pengelolaan Keuangan","authors":"Novrabella Clarashinta Pakasi","doi":"10.32662/gaj.v5i2.2166","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2166","url":null,"abstract":"The purpose of research to find out the implementation of mentoring and financial management audits for SMA/SMK Negeri in North Sulawesi Province by regional inspectorate auditors in order to minimize financial management irregularities. This research was conducted at the Provincial Government of North Sulawesi. The data analysis techniques are data reduction, data display and conclusion drawing/verification which are carried out interactively and take place continuously until complete, so that the data reaches saturation. The results of this study indicate that financial management assistance for SMA/SMK by the Regional Inspectorate auditor is sufficient to minimize financial management irregularities. With the assistance of the regional inspectorate auditor, the school gets additional knowledge that can be used in the implementation of school financial management. 2) Examination of SMA/SMK Financial Management by the Regional Inspectorate auditor is sufficient to minimize financial management irregularities. With the examination of SMA/SMK financial management from the regional Inspectorate auditor, the school gets suggestions for improvement that can be used to correct mistakes.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"41 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":"133372533","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
Tingkat Ketergantungan Keuangan Daerah 区域经济依赖率
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.2414
Julie Abdullah, Wahyudin Hasan
{"title":"Tingkat Ketergantungan Keuangan Daerah","authors":"Julie Abdullah, Wahyudin Hasan","doi":"10.32662/gaj.v5i2.2414","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2414","url":null,"abstract":"The purpose of writing this article is to determine the level of regional financial dependence in the North Bolaang Mongondow Regency using the method of financial ratio analysis.  The results showed that over 5 years the government of North Bolaang Mongondow Regency relied heavily on transfer funds from external parties to finance regional expenditures with an average percentage of financial dependence of 93.29 percent.  This high percentage rate shows that the contribution of local original income to the total regional income of the North Bolaang Mongondow Regency is still minimal.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"65 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":"128526379","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 Pertumbuhan Penjualan, Leverage Operasi, Dan Struktur Aktiva Terhadap Struktur Modal 销售增长、杠杆运作和资产阶级结构对资本结构的影响
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.2081
Lely Novianti, Triyani Budyastuti
{"title":"Pengaruh Pertumbuhan Penjualan, Leverage Operasi, Dan Struktur Aktiva Terhadap Struktur Modal","authors":"Lely Novianti, Triyani Budyastuti","doi":"10.32662/gaj.v5i2.2081","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2081","url":null,"abstract":"The purpose of the research is to analyze the influence sales growth, operating leverage, and asset tangibility of the capital structur. The method used in this study is purposive sampling. The population in this study is the mining sector companies listed on the Stock Exchange as many as 47 companies. The number of samples studied in this study was as much as 132 samples. The collection of data used in this study of secondary data came from the 33 financial statements of the mining company in the period 2017-2020. Analysis of data from this study uses multiple linear regression. Based on the results of the study concluded that sales growth and operating leverage has no influence on the capital structure, while the asset tangibility has influence on the capital structure.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"19 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":"122498686","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 Tax Avoidance, Firm Size Terhadap Earnings Management Dengan Financial Performance Sebagai Pemoderasi 企业规模与盈余管理，登安财务绩效研究
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.1954
Baiq Fitri Arianti
{"title":"Pengaruh Tax Avoidance, Firm Size Terhadap Earnings Management Dengan Financial Performance Sebagai Pemoderasi","authors":"Baiq Fitri Arianti","doi":"10.32662/gaj.v5i2.1954","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.1954","url":null,"abstract":"The purpose of research is to empirically prove the effect of tax avoidance and firm size as independent variables, on earnings management as the dependent variable. The study also examines the role of the financial performance in moderating the relationship between these variables. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2020 totaling 193 companies. The sample in this study amounted to 28 companies with purposive sampling method, the data that were successfully processed were 140 observations. The type of research used is descriptive quantitative research. The data analysis method uses panel data regression with the help of E-views 10 software. The results showed that tax avoidance has a positive and insignificant effect on earnings management, while firm size has a negative and significant effect on earnings management, financial performance variables cannot moderate the influence of tax avoidance and financial performance variables can moderate the influence of firm size on earnings management.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"11 1 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":"115282142","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
Pengaruh Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa 欺诈的钻石元素对操纵农村资金管理的潜在影响
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.2158
Dina Rohanisa, Loggar Bhilawa
{"title":"Pengaruh Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa","authors":"Dina Rohanisa, Loggar Bhilawa","doi":"10.32662/gaj.v5i2.2158","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.2158","url":null,"abstract":"This research aims to examine the effect of pressure, opportunity, rationalization, and capability on the potential for fraud in the management of village funds in Cilacap Regency. The data used are primary data sources by distributing questionnaires to village heads and village officials in Cilacap Regency. The data analysis model used is multiple linear regression. The results of the study show that pressure, opportunity, rationalization, and capability have a significant positive effect on the potential of village fund fraud.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"14 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":"127064513","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 Kinerja Kantor Kesehatan Pelabuhan Poso Poso端口健康办公室的绩效分析
Gorontalo Accounting Journal Pub Date : 2022-10-01 DOI: 10.32662/gaj.v5i2.1878
Abdul Rahmat Usu, Sulaeman Sulaeman
{"title":"Analisis Kinerja Kantor Kesehatan Pelabuhan Poso","authors":"Abdul Rahmat Usu, Sulaeman Sulaeman","doi":"10.32662/gaj.v5i2.1878","DOIUrl":"https://doi.org/10.32662/gaj.v5i2.1878","url":null,"abstract":"Public sector organizations must be able to carry out good performance for accountability to the community. This study aims to determine the performance of the Poso Port Health Office with a value for money approach. This study uses secondary data, during the 2015-2020 period. The data analysis used in this research is qualitative data analysis and quantitative data analysis. The results of the analysis obtained according to the principle of value for money, namely the economic criteria showed a ratio of 90%-100% which according to economic performance was carried out. While the efficiency criteria of the Poso port health office get a result of 7%-30% which means that there is a very high efficiency performance. The last criterion is the effectiveness criteria, the organization carries out performance effectively, as shown from the results of the calculation of the ratio above 100%.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"149 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":"127504843","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 Opportunistic Behaviour dan Love of Money Perangkat Desa Terhadap Pengelolaan Keuangan Desa dan Dampaknya Terhadap Kesejahteraan Masyarakat Opportunistic行为和对货币的热爱对农村财务管理及其对社会福利的影响
Gorontalo Accounting Journal Pub Date : 2022-04-30 DOI: 10.32662/gaj.v5i1.1853
N. L. H. Sholehah, P. Ishak
{"title":"Pengaruh Opportunistic Behaviour dan Love of Money Perangkat Desa Terhadap Pengelolaan Keuangan Desa dan Dampaknya Terhadap Kesejahteraan Masyarakat","authors":"N. L. H. Sholehah, P. Ishak","doi":"10.32662/gaj.v5i1.1853","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1853","url":null,"abstract":"The study was conducted to learn of the immediate and indirect relationships of qualistic practices and the love of money towards the management of village finances and the impact on the public welfare of the wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is an entire kit of villages in the boalemo district with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of the study indicate that (1) qualistic traits negatively and significantly affect the village's financial management, (2) love of money makes no significant difference to the village's financial management, (3) provocistic practices indirectly affect both the positive and significant well-being of the village through village financial management, (4) love of money indirectly affects the welfare of the village by managing the village's finances, (5) village finance management has a positive and significant impact on village fund management.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131222429","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: 1
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