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Sistem Pengendalian Intern Pemerintah, Komitmen, Budaya Organisasional dan Good Government Governance dengan Kinerja Pemerintah sebagai Variabel Intervening 政府内部管理制度、承诺、组织文化与政府良政——以政府工程师为干预变量
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p06
Yolanda Suci Widyasanti, Fauzan Misra
{"title":"Sistem Pengendalian Intern Pemerintah, Komitmen, Budaya Organisasional dan Good Government Governance dengan Kinerja Pemerintah sebagai Variabel Intervening","authors":"Yolanda Suci Widyasanti, Fauzan Misra","doi":"10.24843/eja.2023.v33.i02.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p06","url":null,"abstract":"This study aims to examine the effect of the government's internal control system, organizational commitment and organizational culture on good government governance with local government performance as an intervening variable. The research was conducted at the Regional Apparatus Organization (OPD) of West Sumatra Province. The research population is all employees in the West Sumatra Province OPD. The sampling technique used was saturated sampling with a total of 208 respondents. The research data analysis method is Partial Least Square (PLS). The results showed that the government's internal control system on good government governance through government performance had a positive and significant effect, organizational commitment to good government governance through government performance had no effect, and organizational culture on good government governance through government performance had a positive and significant effect. \u0000Keywords: SPIP; Organizational Commitment; Organizational Culture; Good Government Governance; Local Government Performance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47590326","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
Kemampuan Beneish M-Score Dalam Memprediksi Fraudulent Financial Reporting Kemampuan Beneish M-Score Dalam Memprediksi虚假财务报告
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p20
Made Yessi Puspitha, Ni Nyoman Ayu Diantini
{"title":"Kemampuan Beneish M-Score Dalam Memprediksi Fraudulent Financial Reporting","authors":"Made Yessi Puspitha, Ni Nyoman Ayu Diantini","doi":"10.24843/eja.2023.v33.i02.p20","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p20","url":null,"abstract":"The aim of this research is to determine the ability of the Beneish M-Score model to predict fraudulent financial reporting in banking companies in Indonesia. The research was conducted on all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample using a non-probability method with purposive sampling technique. The data analysis technique used is discriminant analysis. The results showed that the Beneish M-Score was able to predict fraudulent financial reporting. The practical implication of this research is that investors can consider the Beneish M-Score before making economic decisions. The Beneish M-Score analysis can be an indication (red flag) of a company committing fraudulent financial reporting. \u0000Keywords: Fraudulent Financial Reporting; Beneish M-Score; Discriminant Analysis","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42657735","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
Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa 能力、内部控制系统、控制Locus和农村资金管理欺诈预防
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p05
Ni Kadek Mega Cahya Puspita, Ni Made Dwi Ratnadi
{"title":"Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa","authors":"Ni Kadek Mega Cahya Puspita, Ni Made Dwi Ratnadi","doi":"10.24843/eja.2023.v33.i02.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p05","url":null,"abstract":"The aim of the study was to test empirically the influence of village apparatus competence, internal control systems and internal locus of control on fraud prevention in managing village funds. The research was conducted in 23 villages in Gianyar Regency, Bali. The sampling used probability sampling, namely proportionate stratified random sampling and obtained a sample of 66 people. Data were analyzed using multiple linear regression analysis. The findings of the analysis show that village apparatus competence, internal control systems and internal locus of control have a positive influence on preventing fraud in managing village funds. This means that by increasing the competence of village apparatus, implementing an adequate internal control system and supported by a good internal locus of control can improve fraud prevention in managing village funds. \u0000Keywords: Fraud; Competence; Internal Control System; Locus of Control.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47205272","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
Causality of Financial Literacy and Non-Financial Information to Investment Decisions (Experimental Study) 金融素养和非金融信息与投资决策的因果关系（实验研究）
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p08
Ahmad Alfiyan, Fadlil Abdani
{"title":"Causality of Financial Literacy and Non-Financial Information to Investment Decisions (Experimental Study)","authors":"Ahmad Alfiyan, Fadlil Abdani","doi":"10.24843/eja.2023.v33.i02.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p08","url":null,"abstract":"The Covid-19 outbreak has hit various sectors of the economy, such as the capital market. The decline in IHSG made the number of investors increase to 15.96%. However, the increase in the number of investors is not supported by good financial literacy and sufficient non-financial information. If it is associated with signal theory, a person will react when he hears certain information that has an impact on his investment decisions. The purpose of this study is to test the main effect and interaction effect of financial literacy variables and non-financial information on investment decisions using experimental study research methods. This study used a factorial pattern of 2 x 2 between-subject and the sample used was 5th semester students. The data analysis technique will use Analysis of Variance (ANOVA) The results of the main effect state that the two variables have an influence on investment decisions while the interaction effect does not occur between the two variables on investment decisions. \u0000Keywords: Financial Literacy; Non-Financial Information; Financial Decisions","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42153122","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
Kinerja Lingkungan, Biaya Lingkungan dan Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating 环境表现、环境成本和企业价值，其盈利能力为温和变量
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p18
Miranti Kencana Putri, Efi Susanti
{"title":"Kinerja Lingkungan, Biaya Lingkungan dan Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating","authors":"Miranti Kencana Putri, Efi Susanti","doi":"10.24843/eja.2023.v33.i02.p18","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p18","url":null,"abstract":"The research aims to determine and analyze the effect of environmental performance and environmental costs on company value with profitability as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research is a quantitative study, the population in the study is mining sector companies listed on the IDX by using purposive sampling techniques. The samples used were 10 companies with a total of 40 observations. The data analysis technique used is moderation regression analysis. The results of environmental performance research have no effect on firm value and environmental costs have no effect on firm value. Moderation analysis of the profitability variable is able to moderate the relationship between environmental performance and firm value, and the profitability variable cannot moderate the relationship between environmental costs and firm value. \u0000Keywords: Environmental Performance; Environmental Costs; Profitability; Firm Value","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44282941","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
Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi 村庄分配能力和责任管理农村资金，以公民参与和组织承诺为温和型变量
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p15
I. Jati, A. Dwirandra, N. Widhiyani, A. Kresnandra
{"title":"Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi","authors":"I. Jati, A. Dwirandra, N. Widhiyani, A. Kresnandra","doi":"10.24843/eja.2023.v33.i02.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p15","url":null,"abstract":"The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village apparatus in Buleleng Regency in 129 villages, and the sample was selected using a purposive sampling technique so that around 30 villages met the criteria with a total of 120 respondents. Primary data was collected by distributing questionnaires to the sample. Test analysis using moderation regression analysis technique (MRA). The results of the study indicate that the competence of village apparatus has a positive effect on the accountability of managing village funds; Community participation weakens the influence of village apparatus competence on village fund management accountability; Organizational commitment strengthens the influence of village apparatus competence on village fund management accountability; The internal control system weakens the influence of village apparatus competence on village fund management accountability; Clarity of budget targets strengthens the influence of village apparatus competence on village fund management accountability. \u0000Keywords: Competence; Accountability; Community Participation; Organizational Commitment","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47414130","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
Independensi, Etika Profesi, Integritas dan Kinerja Auditor KAP di Bali 独立，职业道德，巴厘岛引擎盖的完整性和性能
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p11
Desak Made Kemarayanthi, I. W. Ramantha
{"title":"Independensi, Etika Profesi, Integritas dan Kinerja Auditor KAP di Bali","authors":"Desak Made Kemarayanthi, I. W. Ramantha","doi":"10.24843/eja.2023.v33.i02.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p11","url":null,"abstract":"Auditor performance is the ability of an auditor to produce financial audits within a certain period of time. Professional audit services that are independent, adhere to professional ethics and have high integrity are needed to get good auditor performance and be trusted by the public. The research aims to determine the Effect of Independence, Professional Ethics and Integrity on Auditor Performance. The research was carried out at a Public Accountant Office in the Province of Bali and has been registered in the IAPI directory with a population of 122 auditors and a sample of 57 respondents. Research using multiple linear regression analysis. The results of the study show that independence, professional ethics and integrity have a positive effect on auditor performance. This shows that the higher the attitude of independence and integrity and adherence to professional ethics can make the resulting auditor's performance increase. \u0000Keywords: Independence; Professional ethics; Integrity; Auditor Performance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44442342","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
Kepemimpinan Kharismatik Tuan Guru Sebagai Pemoderasi Determinan Pengelolaan Keuangan Pada Akuntabilitas Pondok Pesantren 教师先生魅力的领导，作为学校摊位责任的财务管理决定因素
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p14
Endar Pituringsih, Prayitno Basuki, A. Akram
{"title":"Kepemimpinan Kharismatik Tuan Guru Sebagai Pemoderasi Determinan Pengelolaan Keuangan Pada Akuntabilitas Pondok Pesantren","authors":"Endar Pituringsih, Prayitno Basuki, A. Akram","doi":"10.24843/eja.2023.v33.i02.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p14","url":null,"abstract":"This study aims to analyze the effect of human resource capability and treasurer ethics moderated by the charismatic leadership of the teacher on financial management and the implications for the accountability of Islamic boarding schools. The research was conducted at Islamic boarding schools throughout Lombok Island, West Nusa Tenggara Province. The total population in the study was 558 Islamic boarding schools. Determination of the sample using purposive sampling method with the Slovin formula. The results of the study show that human resource capability and treasurer ethics have an effect on financial management. The charismatic leadership of the guru does not moderate human resource capabilities, but moderates the treasurer's ethics towards financial management. And financial management influences the accountability of Islamic boarding schools. \u0000Keywords: Human Resource Capability; Treasurer Ethics; Tuan Guru Charismatic Leadership; Financial Management; Islamic Boarding School Accountability","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44611938","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
Kecurangan, BUMN Fraud Pentagon: Deteksi Kecurangan Laporan Keuangan Pada Badan Usaha Milik Negara 欺诈检测
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p03
Agus Nurhakim, Puji Harto
{"title":"Kecurangan, BUMN Fraud Pentagon: Deteksi Kecurangan Laporan Keuangan Pada Badan Usaha Milik Negara","authors":"Agus Nurhakim, Puji Harto","doi":"10.24843/eja.2023.v33.i02.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p03","url":null,"abstract":"Fraudulent financial statements, especially in State-Owned Enterprises (BUMN) companies, is a criminal act of corruption with a very large level of financial losses. The research aims to test the pentagon fraud theory in detecting fraudulent financial statements in state-owned companies. The research sample is 20 state-owned companies from 2018-2021 which are listed on the IDX. This study took samples of SOEs with various industrial segments, besides that this study used a measure of government ownership as a proxy for rationalization, this proxy is still very rarely used. Data analysis in this study used logit regression analysis. The research results show that only financial stability and replacement of directors have a significant effect on the possibility of fraudulent financial statements, while other variables in the Fraud Pentagon have no effect. \u0000Keywords: Fraud Pentagon; Fraudulent Financial Statement; Soes","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49179412","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
Pengungkapan Corporate Social Responsisbility dan Manajemen Laba Dengan Board Gender Diversity Sebagai Variabel Moderasi 以董事会性别多样性为调节变量的企业社会责任表达与拉巴管理
EJurnal Akuntansi Pub Date : 2023-02-26 DOI: 10.24843/eja.2023.v33.i02.p04
Meidy Dwi Larasati, Yanis Ulul Az'mi
{"title":"Pengungkapan Corporate Social Responsisbility dan Manajemen Laba Dengan Board Gender Diversity Sebagai Variabel Moderasi","authors":"Meidy Dwi Larasati, Yanis Ulul Az'mi","doi":"10.24843/eja.2023.v33.i02.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p04","url":null,"abstract":"Corporate social responsibility can be used as a company's self-defense if the company performs earnings management because it can protect the company's image reputation. The research aims to examine the effect of Corporate Social Responsibility on earnings management with a gender diversity board as a moderator. The research population includes companies that are members of the LQ-45 index on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with several predetermined selection criteria and 38 companies were obtained. The analytical method used is moderated regression analysis. The results showed that corporate social responsibility and board gender diversity had no significant effect on earnings management, and the board gender diversity was not able to moderate the CSR variable on earnings management. Contributing research could increase the number of women on the board. \u0000Keywords: Corporate Social Responsibility; Board Gender Diversity; Earnings Management.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48272616","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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