Financial - Jurnal Akuntansi
Not a member yet
226 research outputs found
Sort by
THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY
Get PDFThis study aims to analyze the effect of auditor competence, independence and experience on audit quality with audit time budget as a moderating variable. This study uses primary data with data collection methods using questionnaires with purposive sampling method on 70 auditors at the Public Accounting Firm (KAP) DKI Jakarta area. The findings of this study indicate that auditor competence has a significant positive effect on audit quality. Furthermore, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. The results of the next test prove that the audit time budget moderates the effect of auditor competence on audit quality. However, the audit time budget does not moderate the independence and experience of auditors on audit quality.Keywords: Audit Quality, Audit Time BudgetÂ
PUBLIC SERVICE ACCOUNTABILITY IN MANAGING SURAT IZIN MENDIRIKAN BANGUNAN (S-IMB)
Get PDFThe implementation of public service accountability is guided by the Decree of the Minister of State Number 63 of 2003 concerning General Guidelines for the Implementation of Public Services through Transparency and Accountability of Public Service Delivery, which contains the importance of providing public services. Licensing services in Medan City can be carried out at the Medan City DPMPTSP, one of the licensing services is the administration of Surat Izin Mendirikan Bangunan (S-IMB). The permit is still not in accordance with the Service Standards, which is for a period of 30 working days. One Stop Service and Investment Service for Medan City. The research method used is descriptive research method with a qualitative approach. Data collection techniques were carried out by means of interviews, observations, and documentation related to Surat Izin Mendirikan Bangunan (S-IMB). The data obtained were analyzed qualitatively by examining what had been collected using Sheila Elwood's Process Accountability theory which has the following indicators: Procedure, Cost, Timeframe and Responsiveness at the Medan City Investment and One-Stop Integrated Service Office, it has been running quite well but not yet optimal. There were several obstacles, such as permits not being completed on time, due to the lack of files from applications that were not submitted simultaneously to the officer. So that the incoming file must be returned to the applicant to complete the file and it takes a long time to complete the lack of files
Analisis Hubungan Personalisasi, Keinovatifan Teknologi, Competitive Pressure Terhadap Financial Technology Dengan Tipe Bisnis Sebagai Variabel Moderasi pada UMKM Di Kota Bekasi
Get PDFPenelitian ini bertujuan untuk menguji analisis hubungan personalisasi, keinovatifan teknologi dan competitive pressure terhadap financial technology dengan tipe bisnis sebagai variabel moderasi. Penelitian ini dilakukan pada UMKM di Kota Bekasi dan Jakarta Timur metode pemilihan sampel yang digunakan dalam penelitian adalah purposive sampling dengan sampel sebanyak 151 UMKM. Penelitian ini menggunakan data primer, analisis data dilakukan dengan menggunakan SPSS Versi 25. Hasil penelitian ini berdasarkan berdasarkan uji regresi linear berganda dan moderasi kelompok. Hasil penelitian ini menunjukkan bahwa variabel personalisasi dan keinovatifan teknologi berpengaruh positif terhadap financial technology dan competitive pressure berpengaruh negatif terhadap financial technology sedangkan variabel moderasi tipe bisnis memoderasi variabel personalisasi dan keinovatifan teknologi sedangkan tipe bisnis tidak memoderasi variabel competitive pressure. Keterbaruan pada penelitian ini yaitu belum ada yang meneliti financial technology menggunakan variabel tipe bisnis
THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD
Get PDFThis study aims to explain the influence of the effectiveness of internal control and observance of accounting rules on accounting fraud. The method used is quantitative. The data used is a data source by distributing the Google Form link to the Village Office in the Imogiri District via WhatsApp using a convenience sampling technique. Respondents who filled out as many as 111 respondents. The results of the study explain that the effectiveness of internal controls has no effect on accounting fraud, while compliance with accounting rules has an effect on accounting fraud. The higher the effectiveness of management control and compliance with accounting regulations, the lower the level of accounting fraud. Conversely, the weaker management's internal control and compliance with accounting rules, the greater the fraud that occurs.Keywords: Internal Control Effectiveness, Compliance With Accounting Rules, Accounting Frau
THE ANTECEDENTS OF EMPLOYEE GREEN BEHAVIOUR IN THE SOCIETY 5.0 ERA
Get PDFOrganizations in the era of Society 5.0 are expected to have a broader social responsibility by adopting green employee behavior for sustainability and meeting the social expectations of employees and society. This study aims to determine the factors that influence Green Employee Behaviour, help practitioners take strategies and policies, and help future researchers related to the topic. This research method is a systematic literature review conducted from 9 articles that have been screened according to the formulation of the research problem from the Scopus database; it was found that there are ten antecedents of Green Employee Behaviour in this society 5.0 era. However, this research is focused on only one database source, namely Scopus and still on one problem formulation. It should be followed up by further researchers related to this topic.Keywords: Behavior, Employee, GHRM, and Green Behavior
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES
Get PDFThe 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
ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE
Get PDFThis study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality
UNDERSTANDING THE IMPACTS OF FINANCIAL TECHNOLOGY IN THE SOCIETY 5.0 ERA
Get PDFFinancial Technology (FinTech) aims to achieve a competitive market advantage based on technology (digitalization). This study focuses on figuring out the effects of financial technology in the era of Society 5.0, in which humans can create new values from existing technological transformations to reduce social and economic inequalities in society in the future. This research used a systematic literature review method of 68 articles screened from the Scopus database. Fifty-five impacts of FinTech in the Society 5.0 which can help organizations understand the importance of using fintech are found in this study. The research only focuses on one database. Whereas the aims only focus on the impact of fintech, thus subsequent researchers can continue and develop the same topic using other databases (for example, ScienceDirect) and try to figure out other topics related to fintech (for example, causal factors consequence).Keywords: Financial Technology, Finance, Society 5.
The Influence of Enterprise Risk Management on Corporate Performance with The moderating Effect of Intellectual Capital
Get PDFThe purpose of this study is to examine the effect of the application of ERM on the corporate financial performance and corporate market performance. Furthermore, this study also examines the influence of intellectual capital in moderating the relationship of ERM to corporate financial performance and corporate market performance. The sample in this study is banking companies listed on the Indonesia Stock Exchange with the period 2018-2022. The results of this study show that ROI-based ERM has an influence on the corporate financial performance and the corporate market performance. ROA-based ERM has an influence on the corporate financial performance, but it has no influence on market performance. Intellectual capital has a moderator effect on the relationship between ROI-based ERM on a corporate financial performance and a corporate market performance. Intellectual capital has a moderator effect on the relationship between ROA-based ERM and a corporate financial performance, but it does not have a moderator effect on the relationship between ROA-based ERM on a corporate market performance
THE IMPACT OF FINANCIAL PERFORMANCE, FIRM SIZE AND CAPITAL STRUCTURE ON FIRM VALUE
Get PDFThis study aims to prove the effect of financial performance, company size and capital structure on firm value. The sample in the study was 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research sample was obtained by purposive sampling technique. The analytical method used is multiple linear regression analysis using SPSS version 23. The results of this research prove that financial performance has a positive effect on firm value, firm size has a positive effect on firm value and capital structure simultaneously has a positive effect on firm value.Keywords: Financial performance, company size, capital structure, firm valueÂ