54 research outputs found
Analisis Determinan Akuntabilitas Pengelolaan Keuangan Daerah di Pemerintah Daerah Kabupaten Nias Utara
No full textPenelitian ini bertujuan untuk menganalisis pengaruh penyajian laporan keuangan, aksesbilitas laporan keuangan, value for money, sistem pengendalian internal dan gaya kepemimpinan terhadap akuntanbilitas pengelolaan keuangan daerah di Pemerintah daerah Kabupaten Nias Utara. Penelitian ini menggunakan metode survei analitik kuantitatif dengan mendistribusikan kuesioner kepada pegawai struktural pada OPD (Organisasi Perangkat Daerah) Kabupaten Nias Utara. Populasi adalah pegawai struktural di 31 OPD yang terdiri dari kepada Kepala OPD, Sekretaris OPD, Kepala Bidang Keuangan pada OPD dan yang melaksanakan fungsi akuntansi/tata usaha keuangan (total 112 orang). Data dianalisis dengan menggunakan Analisis Statistik Deskriptif dan Analisis Partial Least Square (SEM-PLS) dengan program perangkat lunak Smart PLS 3.0.
Hasil penelitian menunjukkan bahwa penyajian, aksesbilitas, value for money, sistem pengendalian internal dan gaya kepemimpinan berpengaruh terhadap akuntanbilitas pengelolaan keuangan daerah Kabupaten Nias Utara146 HalamanTesis Magiste
Pengaruh Asimetri Informasi, Financial Performance, Financial Leverage dan Kepemilikan Manajerial terhadap Manajemen Laba dengan Komite Audit sebagai Variabel Moderasi
No full textManajemen laba merupakan topik yang sangat menarik untuk didiskusikan. Selama manajemen menyusun laporan keuangan sesuai dengan standar akuntansi di Indonesia maka tidak bisa dikatakan melakukan manajemen laba. Akan tetapi pada sisi lain akuntansi berbasis akrual dapat menyebabkan distorsi. Penelitian ini bertujuan untuk menganalisis pengaruh Asimetri informasi, financial performance, financial leverage dan kepemilikan manajerial sebagai faktor yang mempengaruhi manajemen laba pada perusahaan yang melakukan kebijakan Initial Public Offering (IPO) periode 2014-2018. Penelitian ini juga akan menguji variabel komite audit yang dijadikan sebagai variabel pemoderasi dalam model penelitian. Populasi adalah perusahaan-perusahaan yang melakukan kebijakan Initial Public Offering (IPO) periode 2014-2018. Populasi dari penelitian ini yaitu sebanyak 149, metode pemilihan sampel penelitian ini menggunakan metode purposive sampling dengan total 119 perusahaan yang memenuhi kriteria.Jenis data yang digunakan adalah data sekunder dan teknik analisis data yang digunakan yaitu teknik analisis data cross sectional dan Uji Moderating Interaksi dengan bantuan software Eviews 9. Hasil penelitian ini menunjukkan bahwa pada α 5%, asimetri informasi dan kepemilikan manajerial memiliki pengaruh signifikan terhadap manajemen laba, sedangkan financial performance, financial leverage tidak memiliki pengaruh signifikan terhadap manajemen laba. Hasil penelitian ini juga menunjukkan bahwa komite audit mampu memoderasi pengaruh asimetri informasi terhadap manajemen laba, sebaliknya komite audit tidak mampu memoderasi, financial performance, financial leverage terhadap terhadap manajemen laba.152 HalamanTesis Magiste
Faktor – Faktor yang Mempengaruhi Penyerapan Anggaran Belanja Organisasi Perangkat Daerah Pemerintah Kabupaten Tapanuli Utara dengan Komitmen Organisasi dan Motivasi sebagai Variabel Moderasi
No full textThis research aims to provide empirical proofs regarding the effect of budget planning, budget execution, human resource competence and the process of procuring goods and services on budget absorption with organizational commitment and motivation as moderating variables. These research participants are the Head of a work unit as the budget user, Head of Sub Division of Finance, Financial Administration Officer (FAO) Regional Apparatus Organization, which consists of 135 participants. This research uses primary data. SEM PLS is used as the device for the data analysis process. The results showed that budget planning, budget execution, human resource competence, and procuring goods and services affected positively budget absorption.
The organizational commitment variable could moderate/strengthen the effect of budget planning, budget execution, the process of procuring goods and services on budget absorption. However, it did not moderate/strengthen the effect of human resource competence on budget absorption. The motivation variable could moderate/strengthen the effect of budget planning, human resource competence, the process of procuring goods and services on budget absorption. However, it did not moderate/strengthen the effect of budget execution on budget absorption.Penelitian ini bertujuan untuk menguji, menganalisis serta memberikan bukti empiris pengaruh perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja dengan komitmen organisasi dan motivasi sebagai variabel moderasi. Responden penelitian adalah Kepala Organisasi Perangkat Daerah sebagai Pengguna Anggaran, Kepala Sub Bagian Keuangan dan Pejabat Komitmen Organisasi Organisasi Perangkat Daerah sebanyak 135 responden. Penelitian ini menggunakan data primer. Analisa data yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS – SEM) dengan program perangkat lunak Smart PLS 3.0.
Hasil penelitian menunjukkan perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa berpengaruh positif terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kabupaten Tapanuli Utara. Variabel komitmen organisasi dapat memoderasi pengaruh perencanaan anggaran, pelaksanaan anggaran, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kabupaten Tapanuli Utara. Namun, tidak dapat memoderasi pengaruh kompetensi sumber daya manusia terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kabupaten Tapanuli Utara. Variabel motivasi dapat memoderasi pengaruh perencanaan anggaran, kompetensi sumber daya manusia, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kabupaten Tapanuli Utara. Namun, tidak dapat memoderasi pengaruh pelaksanaan anggaran terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kabupaten Tapanuli Utara.197 HalamanTesis Magiste
Analysis on the Factors Influencing the Financial Statement Quality of North Sumatera Provincial Government with the Implementation of Government Internal Control System as Moderating Variable
No full textThe objective of the research was to find out the influence of the implementation of government accounting standard, the use of information technology, the role of internal audit,financial administration, and conflict of interest on the financial statement quality of North Sumatera Provincial Government. It was also intended to examine whether the implementation of government internal control system could be used as moderating variable in this research model or not. The research used causality method; it was conducted at the Provincial Government Organi=ation of North Sumatera. The data were gathered by conducting documentation and observation using questionnaire and analyzed by using Partial Least Square {PLS} technique with SmartPLS version 3.0 software program. The result of the research showed that the implementation of government accounting standard, the role of internal audit, financial administration and conflict of interest had positive and significant influence on the financial statement quality of the North Sumatera Provincial Government. Meanwhile, the use of information technology did not have any significant influence on the financial statement quality of the North Sumatera Provincial Government. It was also found that the implementation of SPIP was only able to moderate the influence of the role of internal audit and financial administration on the financial statement quality of the North Sumatera Provincial Government.168 PagesTesis Magiste
Pengaruh Penerapan Manajemen Risiko, Kualitas SDM, dan Beban Kerja terhadap Kemampuan Mendeteksi Kecurangan pada Inspektorat Pemerintah Daerah di Sumatera Utara
No full textThis research intends to test and analyze whether the variables of Implementation of
Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect
Fraud either partially or simultaneously. The population of the research is internal auditors in
provinces, regencies and cities in North Sumatra. The method employs survey method by
distributing questionnaires using the Google form and this is a causality research. Total number of
the responders is 184 Auditor Functional Officers who work at the North Sumatra Regional
Government Inspectorate. The samples are determined by simple random technique. The
research design built is multiple linear regression analysis. The data collected
by the researchers are processed with the PLS and SPSS applications. The results show
that the implementation of risk management, quality of human resources, and workload variables
have effects on the auditor's ability to detect fraud, both partially and
simultaneously, have simultaneous effects on the ability to detect fraud. Partially, the
implementation of risk management and quality of human resources has unidirectional (positive)
correlation and has significant effect on the auditor's ability to detect fraud, while
workload has a negative and insignificant correlation.128 HalamanTesis Magiste
Analisa Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan pada Bank Umum Syariah di Indonesia Tahun 2012-2019
No full textAccounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is a nonprofit institution focusing on developing and publishing the standard/or sharia.financial industry. There are more than 107 standards issued by AAOIFI in accounting, auditing, social responsibility, ethics, and sharia standard.
The objective of the research is to measure the level of.financial statement disclosure in sharia banks in Indonesia, based on the standard of accounting specified by AAOIFI and to examine the influence of income growth ratio, profitability ratio, financing risk ratio, capitalizing ratio, liquidity ratio, and firm size on the level of disclosure. The population is BUS (Sharia Commercial Banks) in the period of 2012-2019, and a total of 99 observational data are used as the samples, taken by using pooling data, and tested by using SmartPLS 3.2 software.
The result of the research shows that the level of financial statement disclosure in Sharia commercial banks in Indonesia is classified into low category. It is also found that income growth ratio, profitabiUty ratio, capitalizing ratio, and liquidity risk ratio do not have any effect on financial statement disclosure. Financing risk ratio and firm size have significant effects while financing risk ratio has negative effects and firm size has positive effects.148 HalamanTesis Magiste
The Influence of Financial Performance, Social Performance and Environmental Performance on Firm Value Moderated by Sustainable Development Goals in State-Owned Enterprises ( SOES) in Indonesia
No full textThis research aims to analyze the influence of financial performance, social performance and environmental performance on firm value in state-owned companies in Indonesia. Apart from that, this research also aims to find out whether sustainable development goals can moderate this model. The research design uses a casual comparative research design, namely investigating possible cause-and-effect relationships using a quantitative approach. The data used is secondary data obtained from 9 state-owned companies for the period 2018 to 2022. The analysis technique used is panel data regression analysis and interaction tests (moderation tests) which are analyzed using the help of the Eviews version 10 application. The results of the research show that financial performance, Social performance and environmental performance influence firm Value value. Development objectives moderate environmental performance on firm value. However, sustainable development goals cannot moderate financial performance and social performance on firm value.98 PagesTesis Magiste
Improvise interface design of UTHM academic online resources e-learning system (author) / Azizul Zamri Muhamed Amin
No full textEducation is very important especially in these challenging times. Various technologies day by day are growing, also the current educational technology. If in the past the traditional delivery of education there should be a lecturer in front and students listened to what the lecturer presented orally. Now keeping pace with technology education where knowledge is delivered not only in accordance with the timetable in the classroom, but can also be delivered on-line and accessible regardless of time and place restrictions call as blended learning techniques. Blended learning is used to deliver knowledge among technology websites, videos, interactive cd, multimedia equipment and many more. The availability of this technology has triggered a variety of learning techniques such as blended learning. There are so many systems that can can support learning techniques process such as Online Academic Online Resources (AUTHOR), an e-learning system used by UTHM. A learning management system must be developed with creativity and innovative features in terms of interface design and system capability to ensure the effectiveness of the system for lecturers and students. Therefore the purpose of this study is to find out why lecturers and students at the Faculty Of Computer Science and Information Technology, UTHM are not fully utilized this e-learning system (AUTHOR). The findings shows that through the development of a workable prototype with improvise interface design using blended learning concept can be applied in this e-learning system (AUTHOR). Hopefully with this improvised interface design will attract the lecturers and students more to fully utilized this system in the future
Faktor - Faktor yang Mempengaruhi Keputusan Mahasiswa dalam Menempuh Pendidikan pada Program Studi Akuntansi (Studi Empiris pada Perguruan Tinggi Swasta di Kota Medan)
No full textAccording to most of students ,pursuing an education in the study program is a big
challenge. Students will consider the conditions or circumstances.If the circumstances
or conditions experienced are not as expected, students will feel doubts which then
affect their decision to choose the study program.There search aims to find out and
analyze the effects of educationcosts, job opportunity, academic programs, and
university reputation on students’ decision in pursuing an education in Accounting
Study Program.This descriptive quantitative research is conducted using quantitative
data in the form of a questionnaire. Probability sampling technique is employed in this
research in the form of proportionate stratified random sampling and 129 students of
accounting study program at a private university in Medan serve samples. This
research concludes that education cost, job opportunity, academic programs and
university reputation simultaneously give a positive and significant effect on
students’decision in choosing an accounting study program at a private university in
Medan. Partially, education cost gives a significant and positive effect on students’
decision in choosing an accounting study program at a private university in Medan. Job
opportunity partially gives a positive and significant effect on students’ decision in
choosing an accounting study program at aprivate university in Medan, In addition,
academic program partially gives a positive and significant effect on students’ decision
in choosing an accounting study program at aprivate university in Medan. The value of
Adjusted R Square is 0.795, meaning that 79.5% of students’decision in choosing an
accounting study program at a private university in Medan can be explained by
education cost, job opportunity, and academic programs, Meanwhile, the remaining
20.5% is explained by other factors excluded in this research.144 HalamanTesis Magiste
Analisa Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan pada Bank Umum Syariah di Indonesia Tahun 2012-2019
No full textAccounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is a nonprofit institution focusing on developing and publishing the standard/or sharia.financial industry. There are more than 107 standards issued by AAOIFI in accounting, auditing, social responsibility, ethics, and sharia standard.
The objective of the research is to measure the level of.financial statement disclosure in sharia banks in Indonesia, based on the standard of accounting specified by AAOIFI and to examine the influence of income growth ratio, profitability ratio, financing risk ratio, capitalizing ratio, liquidity ratio, and firm size on the level of disclosure. The population is BUS (Sharia Commercial Banks) in the period of 2012-2019, and a total of 99 observational data are used as the samples, taken by using pooling data, and tested by using SmartPLS 3.2 software.
The result of the research shows that the level of financial statement disclosure in Sharia commercial banks in Indonesia is classified into low category. It is also found that income growth ratio, profitabiUty ratio, capitalizing ratio, and liquidity risk ratio do not have any effect on financial statement disclosure. Financing risk ratio and firm size have significant effects while financing risk ratio has negative effects and firm size has positive effects.148 HalamanTesis Magiste
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