FINANCIAL: JURNAL AKUNTANSI最新文献

THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY 实施良好的公司治理和政府内部控制制度，努力提高巨港市区域财务报告质量

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.512

Leriza Anggraini, Andini Utari Putri

{"title":"THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY","authors":"Leriza Anggraini, Andini Utari Putri","doi":"10.37403/financial.v9i1.512","DOIUrl":"https://doi.org/10.37403/financial.v9i1.512","url":null,"abstract":"The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statements","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133600686","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

THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD 内部控制的有效性和会计准则的遵守对会计舞弊的影响

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.502

D. Wardani, Feny Nuraini

引用次数: 0

FINANCIAL RATIOS PREDICTORS OF FINANCIAL SUSTAINABILITY OF THE BANKING SECTOR IN INDONESIA 印尼银行业财务可持续性的财务比率预测指标

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.491

Adiska Shabrina Sanfa, Ida Ida

引用次数: 0

THE ANTECEDENTS OF EMPLOYEE GREEN BEHAVIOUR IN THE SOCIETY 5.0 ERA 社会5.0时代员工绿色行为的前因

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.528

M. F. L. Nuryadin, M. R. Pangeran, Syaifullah Syaifullah

引用次数: 0

ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) 权责发生制政府会计准则的实施情况分析(以巴都县为例)

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.496

S. B. Siahaan, D. H. Purba, Dompak Pasaribu, Wesly Andri Simanjuntak, Ivo Maelina Silitonga, K. Nadapdap, Melanthon Rumapea

{"title":"ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD)","authors":"S. B. Siahaan, D. H. Purba, Dompak Pasaribu, Wesly Andri Simanjuntak, Ivo Maelina Silitonga, K. Nadapdap, Melanthon Rumapea","doi":"10.37403/financial.v9i1.496","DOIUrl":"https://doi.org/10.37403/financial.v9i1.496","url":null,"abstract":"This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124789833","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

THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY 审计时间预算在审计师胜任力、独立性和审计质量经验关系中的作用

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.500

Atik Isniawati, Amanda Reza Yuliastari, Radina Modjaningrat, Fauzi Baisyir

引用次数: 0

CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES 公司治理作为股票周转率、可扩展业务报告语言和审计质量对信息不对称的调节变量

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.493

Arthur Simanjuntak, Christina Verawaty Situmorang, Duma Megaria Elisabeth, M. C. Ginting, Lamria Sagala

{"title":"CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES","authors":"Arthur Simanjuntak, Christina Verawaty Situmorang, Duma Megaria Elisabeth, M. C. Ginting, Lamria Sagala","doi":"10.37403/financial.v9i1.493","DOIUrl":"https://doi.org/10.37403/financial.v9i1.493","url":null,"abstract":"The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry. The population of this research is all companies in the retail sector that are listed on the IDX for the 2019-2021 period, totaling 25 companies. The sample of this study adopted a purposive sampling method, so that the samples taken were 11 companies. The analysis technique used in this research is panel data regression analysis and moderation test. The results showed that stock turnover and extensible business reporting language had a significant positive effect on information asymmetry. On the other hand, audit quality has no significant effect on information asymmetry. Simultaneously, stock turnover, extensible business reporting language, and audit quality have a significant effect on information asymmetry. The role of corporate governance can strengthen the effect of stock turnover on information asymmetry. The role of corporate governance can weaken the extensible business reporting language against information asymmetry. Meanwhile, the role of corporate governance is not able to moderate audit quality on information asymmetry.Keywords: Stock Turnover, Extensible Business Reporting Language, Audit Quality, Information Asymmetry, Corporate Governance.","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130230827","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

THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE 2019冠状病毒病、在家工作和时间预算压力对审计师绩效质量的影响

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.494

Annisa Adha Minaryanti, Ida Suraida, Ratu Ratna Dewi, Sekar Nisaul Akhir

{"title":"THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE","authors":"Annisa Adha Minaryanti, Ida Suraida, Ratu Ratna Dewi, Sekar Nisaul Akhir","doi":"10.37403/financial.v9i1.494","DOIUrl":"https://doi.org/10.37403/financial.v9i1.494","url":null,"abstract":"The purpose of this study is to determine the extent of the impact of Covid-19 conditions, work-from-home practices, and time-budget pressure on quality of audit performance in 10 audit firms in Bandung City area. Covid-19 situation, home office implementation and time budget pressure situation as independent variables, and auditor performance as dependent variables. The research approach used in this study is descriptive analysis and validation based on primary data. The population of this study was all accountants from 10 accounting firms in Bandung. The number of samples collected was 67 judges. Based on the results of the research conducted, we find that the Covid-19 condition has a significant impact on the quality of auditor performance, with a contribution of 22%. For 21%, working from home has a significant impact on the quality of an auditor's performance. Time pressure has a significant negative impact on the examiner's performance with her 15.9%. This means that the higher the time pressure, the lower the quality of the exam.Keywords: Covid-19, Work From Home, Time Budget Pressure and Quality of Audit Performance","PeriodicalId":339112,"journal":{"name":"FINANCIAL: JURNAL AKUNTANSI","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131764234","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

UNDERSTANDING THE IMPACTS OF FINANCIAL TECHNOLOGY IN THE SOCIETY 5.0 ERA 了解金融科技在社会5.0时代的影响

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.519

Clarasiska Anasthasia Mbate, Windjiarto Windjiarto, Forman Halawa, Hizkia Edwar Sinaga

引用次数: 0

THE IMPACT OF FINANCIAL PERFORMANCE, FIRM SIZE AND CAPITAL STRUCTURE ON FIRM VALUE 财务绩效、企业规模和资本结构对企业价值的影响

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI: 10.37403/financial.v9i1.508

S. Suyanto, Chintya N Bilang

引用次数: 0