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PENTINGNYA PENGAWASAN, KETAATAN PERATURAN, KEJELASAN SASARAN ANGGARAN, DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : THE IMPORTANCE OF SUPERVISION, REGULATION COMPLIANCE, CLARITY OF BUDGET TARGETS, AND UTILIZATION OF INFORMATION TECHNOLOGY IN GOVERNMENT AGENCY PERFORMANCE ACCOUNTABILITY
Full text linkThis research aims to determine the impact of the Role of Government Internal Supervisory Apparatus, Compliance with Regulations, Clarity of Budget Targets, and Utilization of Information Technology on the Performance Accountability of Government Agencies within the Regional Apparatus Organization of Palembang City. The methodology used is a quantitative approach, collecting data primarily from Regional Apparatus Organization in Palembang City. A total of 124 responses were gathered from 26 selected samples out of distributed questionnaires. The research employs multiple linear regression analysis with IBM SPSS version 27 to conduct hypothesis testing. The analysis show that the variables—Role of Government Internal Supervisory Apparatus, Compliance with Regulations, Clarity of Budget Targets, and Utilization of Information Technology—have a significant influence on the Performance Accountability of Government Agencies in Palembang City
PENGARUH ASIMETRI INFORMASI, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA: THE EFFECT OF INFORMATION ASYMMETRY, CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND OWNERSHIP STRUCTURE ON PROFIT MANAGEMENT
Full text linkThis study aims to find empirical evidence related to the Effect Analysis of Information Asymmetry, Corporate Social Responsibility, Company Size and Ownership Structure on Profit Management in Primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this study is Companies in the Primary Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using the purposive sampling method. The sample determination was predetermined based on the criteria. Hypothesis testing was carried out with the help of the SPSS 26 statistical test tool. The results of this study indicate that information asymmetry has a positive effect on earnings management, corporate social responsibility has no effect on earnings management, size has a positive effect on earnings management, institutional ownership has no effect on earnings management and managerial ownership has no effect on earnings management
PENGARUH KEUNGGULAN BERSAING, TEKNOLOGI DIGITAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM: THE EFFECT OF COMPETITIVE ADVANTAGE, DIGITAL TECHNOLOGY AND FINANCIAL LITERACY ON MSMEsPERFORMANCE
Full text linkThis study aims to analyze the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The analysis technique used is the mix method, with the aim of confirming the results of quantitative research. The method used is. The population in this study was 498 MSME actors registered with the Cooperatives and MSMEs Service of Bengkalis Regency. While the sample in this study amounted to 222 MSME actors determined using the Slovin formula. The data used is primary data, where respondents were given written questionnaires/questions and interviews with several MSME actors. The data was tested using multiple linear regression to determine the accuracy of the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The test results show that competitive advantage and digital technology have an effect on the performance of MSMEs. Meanwhile, financial literacy has no effect on the performance of MSMEs in Bengkalis Regency. The interview results also show the importance of competitive advantage and technology utilization in MSMEs
PENTINGNYA INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME PADA KUALITAS AUDIT: THE IMPORTANCE OF INTEGRITY, INDEPENDENCE AND PROFESSIONALISM IN AUDIT QUALITY
Full text linkThis research was conducted to determine the effect of integrity, independence and professionalism on audit quality of the auditors of the Financial and Development Supervisory Board of Riau Province. This research is a quantitative. The population in this study were all auditors at BPKP Riau Province, totaling 84 auditors. Sampling used the saturated sample method or total sampling so that the entire population, totaling 84 auditors at the Riau Province BPKP Representative, will be used as the research sample. The data in this study used primary data, with data collection methods using questionnaires. Analyses of multiple linear regression by using SPSS for Windows. The results of the study show that integrity, independence and professionalism affect audit qualit
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT: KONTROL KUALITAS SEBAGAI VARIABEL PEMODERASI: THE DETERMINANTS OF PREMATURE TERMINATION OF AUDIT PROCEDURES: QUALITY CONTROL AS A MODERATING
Full text linkIn controlling and improving the caliber of organizational services, audit is essential, especially when it comes to reducing potentially dangerous dangers. However, ending audit processes too soon might lower audit quality and increase the chance of mistakes that could be harmful to the company. With quality control acting as a moderating variable, the objective of this research is to assess the effects of monitoring, audit risk, and professional ethics on the premature termination of audit procedures. Auditors working for public accounting firms in Pekanbaru and Medan made up the study's population; a questionnaire was used to choose 42 respondents. Data analysis was conducted using Partial Least Squares (PLS). The results reveal that audit risk positively and significantly effects the early termination of audit procedures, while supervision and professional ethics have a negative and significant impact. Furthermore, while quality control does mitigate the association between professional ethics and premature audit procedure termination, it does not moderate the relationship between supervisory activities and audit risk
APAKAH MATERIALISME DAN BUDAYA ORGANISASI BERPENGARUH TERHADAP TERJADINYA KECURANGAN? PERAN RELIGIUSITAS SEBAGAI MODERASI: DO MATERIALISM AND ORGANIZATIONAL CULTURE INFLUENCE THE OCCURRENCE OF FRAUD? THE ROLE OF RELIGIOSITY AS MODERATION
Full text linkFraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in the Pekanbaru City Government, which was 7164 people. This study uses a quantitative method. The sampling technique used purposive sampling, with the characteristics of ASN who have positions. The data collection technique used a questionnaire by distributing questionnaires via google forms. There were 118 questionnaires analyzed. The results of data analysis using SmartPLS 3.0 showed that materialism had no effect, organizational culture had a negative effect, religiosity strengthened the influence of materialism, religiosity strengthened the influence of organizational culture on the tendency of fraud in ASN Pekanbaru City Government. The results of this study are expected to contribute to the government in efforts to reduce and prevent fraudulent acts, especially in the government sector
DETERMINANT FACTORS THAT INFLUENCE LOCAL GOVERNMENT FINANCIAL REPORT QUALITY
Full text linkPenelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan terhadap kualitas laporan keuangan pemerintah daerah. Adapun yang melatar belakangi penelitian ini adalah tingginya harapan masyarakat saat ini terhadap tata kelola yang akuntabel dan transparan dalam pelaporan keuangan. Subyek dalam penelitian ini adalah pegawai OPD Kabupaten Kota Pekanbaru pada bagian keuangan/akuntansi. Penelitian ini menggunakan data primer dengan metode survey. Dalam penelitian ini sampel sebanyak 184 responden dipilih dengan menggunakan teknik sampling berupa purposive sampling. Alat analisis yang digunakan adalah software SPSS 16.0.
Berdasarkan hasil analisis data menunjukkan bahwa kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah
STRATEGI DAN MOTIVASI UNTUK MENINGKATKAN KEPATUHAN PAJAK KENDARAAN BERMOTOR PAJAK MASYARAKAT DI DKI JAKARTA: STRATEGY AND MOTIVATION TO IMPROVE MOTOR VEHICLE TAX COMPLIANCE OF THE COMMUNITY IN DKI JAKARTA
Full text linkThis research aims to determine the effect of motor vehicle tax waiver policy, Transfer of Title Fee Exemption, E-Samsat System, and Motivation on vehicle tax payer compliance in DKI Jakarta. A quantitative methodological framework was adopted, involving the administration of questionnaires to a sample of 146 vehicle proprietors. The data was subjected to multiple linear regression analysis for comprehensive evaluation. The findings indicate that the motor vehicle tax waiver policy, Transfer of Title Fee Exemption, and motivational factors exert a positive influence on the compliance of vehicle taxpayers. Nevertheless, while the Transfer of Title Fee Exemption demonstrates a positive yet statistically insignificant effect, the E-Samsat System exhibits an insignificant impact on the compliance of vehicle taxpayer
ANALYSE STUDENTS' SOCIAL AND PSYCHOLOGICAL VALUES TO BECOME A PROFESSIONAL AUDITOR
No full textThis study aims to determine the role of framing, perception, and motivation of accounting students, as well as financial rewards, in influencing their perception of social value and interest in becoming a professional auditor. The collected data involved approximately 864 active students in Indonesia. Structural Equation Modeling (SEM) was utilised to test the research hypotheses. The results indicate that framing, students' perceptions and motivations, and financial recognition regarding a career as an auditor do not significantly affect students' interest in becoming an auditor. However, social value has a significant influence on students' career interest. Additionally, besides psychological factors, future assurance also emerges as a reason for students to choose an auditing career. Thus, stakeholders need to provide encouragement, opportunities, and support to motivate students to consider becoming auditors. The findings of this study contribute to the literature related to career interests in auditing and provide new insights into determining factors that influence students' career choices as future auditors. These research findings can serve as a foundational resource for stakeholders in higher education institutions, particularly accounting departments, to enhance awareness among students about becoming professional auditors, considering that the number of professional auditors in Indonesia is relatively low compared to ASEAN countries.
 
DETERMINAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM: DIMODERASI OLEH SISTEM PENGENDALIAN INTERNAL : DETERMINANTS OF PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT: MODERATED BY THE INTERNAL CONTROL SYSTEM
Full text linkFinancial management is a key aspect of organizational success, including the Regional Public Service Agency (BLUD) which has autonomy in financial and operational management. This study aims to analyze the effect of Transparency, Accountability, Quality of Human Resources, and Accounting Information Systems on BLUD Puskesmas Financial Management with Internal Control System as a moderating variable. The study was conducted at BLUD Puskesmas in the coastal areas of Riau Province, namely Meranti Islands Regency, Bengkalis Regency, and Dumai City, using the Probability Sampling method with cluster sampling technique and involving 152 respondents from 38 puskesmas. Data were collected through questionnaires and analyzed using the SEM-PLS method. The results showed that Transparency, Accountability, Quality of Human Resources, and Accounting Information Systems had a significant effect on financial management. The Internal Control System is proven to moderate the effect of Transparency and Accountability on financial management, but does not moderate the relationship between the Quality of Human Resources and Accounting Information Systems on financial management. These findings are expected to be the basis for developing better BLUD financial management theory and practice in the future