1,720,960 research outputs found
PENGAKUAN DAN PENGUKURAN BELANJA SUBSIDI ENERGI BERBASIS AKRUAL – STUDI KASUS TAHUN 2015
No full textSubsidy spending has a large share in the state budget (APBN). Thereby affecting the audit results by Supreme Auditor on government financial reports (LKPP). with the implementation of accrual-based government accounting in 2015, subsidy spending not only records transactions/activities based on cash flow but also non-cash transaction such as subsidy expenses and subsidy payable. This study aims to determine the implementation of the accrual basis on the accounting of energy subsidy spending.This study examines whether the recognition and measurement of energy subsidy spending, energy subsidy expenses and energy subsidy obligations have been presented in accordance with accrual-based government accounting standard and whether the recognition and measurement issues set out in the relevant Ministry of Finance Regulation (PMK) are in conformity with the accrual basis of accounting principles.The results show that the accounting of energy subsidy spending has been implemented in accordance with the PMK. However, the results also show that the PMK that regulates the accounting and financial reporting system of accrual-based subsidy spending still needs improvement.The necessary improvements are related to the recognition of subsidy expense over a period, the measurement of subsidy expenses, and the mechanism of subsidy payable disposal
THE ROLE OF BUREAUCRACY REFORM IN MEDIATING THE IMPACT OF FINANCIAL CONDITIONS, QUALITY OF FINANCIAL REPORTS, ACCOUNTABILITY AND INTERNAL CONTROL ON GOVERNMENT PERFORMANCE
No full textThis study aims to examine the role of bureaucracy reform in mediating the impact of financial conditions, quality of financial reports, accountability and internal control on government performance. This research is quantitative research using SEM-PLS. The population is provincial, district and city governments in Indonesia, and sampling was carried out using purposive sampling techniques. With observation data spanning 2 years, from 2021 to 2022, 424 local governments make up the sample that satisfies the standards. The research's empirical results demonstrate that financial conditions, quality of financial reports, accountability, internal control and bureaucracy reform all significantly contribute to local government performance. In addition, bureaucracy reform bureaucratic reform has also been proven to mediate the impact of financial conditions, financial reporting quality, accountability and internal control on government performance. This study provides practical implications for local governments in considering factors that are priorities for successful bureaucratic reform which will ultimately improve the quality of government performance
Do Fraud Hexagon Components Promote Fraud in Indonesia?
No full textThis study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand detecting earnings manipulation in a corporation. Unlikeprevious studies using the fraud triangle, this study uses the latesttheory (the fraud hexagon) perspective to detect fraud actions.Thus, this study aims to examine the applicability of the fraudhexagon components in combination with the M-score fromthe Beneish model. Seventy-six manufacturing firms listed onIndonesia Stock Exchange from 2015 to 2019 were chosen assamples. The findings confirmed that enterprises with fraud tendto: be more financially stable, be more leveraged, have higherprofitability, have cooperation projects with the government, havemore related-party transactions, have more auditor changes, beless liquid, less changing directors, be less supervised, and lessdisplay CEO.’s picture.JEL Classification: K40, K4
The Role of Transformational Leadership in the Successful Implementation of Information Systems in the Government Sector
No full textThis study examines the mediating role of transformational leadership in the successful implementation of information systems in government. Unlike previous research conducted in the commercial sector, the implementation of information systems in the government sector is mandatory so operational variables need to be modified. The data used are primary data collected from 86 respondents who are information system operators. Analysis was performed using Partial Least Square (PLS) SEM. The results of the study show that system quality, information quality, and service quality have a positive effect on the successful implementation of information systems in government. These results also prove that transformational leadership mediates the relationship between overall quality and information system usage. This supports the hypothesis regarding the importance of transformational leadership in the successful implementation of information systems
Pengaruh Tata Kelola Perusahaan dan Kecakapan Manajerial terhadap Kualitas Laba
No full textAbstract
This study examines the effect of corporate governance mechanisms and managerial ability on earnings quality. There are three components of corporate governance discussed in this study, namely institutional ownership, independent board of commissioners, and audit committee. Earnings quality in this study is measured based on the value of discretionary accruals which indicate earnings management in the company. The research data is in the form of manufacturing companies listed on the IDX during the 2017-2019 period. Sample selection using purposive sampling method, obtained 105 samples so that the number of observations for 3 years becomes 315 observations. The analytical method used in this study is multiple linear regression panel data. The results of this study indicate that the independent board of commissioners has a positive effect on earnings quality, while institutional ownership and managerial ability have a negative effect on earnings quality. Meanwhile, the audit committee has no effect on earnings quality.
Abstrak
Penelitian ini menguji pengaruh mekanisme tata kelola perusahaan dan kemampuan manajerial terhadap kualitas laba. Terdapat tiga komponen tata kelola perusahaan yang dibahas dalam penelitian ini, yaitu kepemilikan institusional, dewan komisaris independen, dan komite audit. Kualitas laba dalam penelitian ini diukur berdasarkan nilai akrual diskresioner yang mengindikasikan terjadinya manajemen laba pada perusahaan. Data penelitian berupa perusahaan manufaktur yang terdaftar di BEI selama periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling, diperoleh 105 sampel sehingga jumlah observasi selama 3 tahun menjadi 315 observasi. Metode analisis yang digunakan dalam penelitian ini adalah data panel regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap kualitas laba, sedangkan kepemilikan institusional dan kemampuan manajerial berpengaruh negatif terhadap kualitas laba. Sedangkan komite audit tidak berpengaruh terhadap kualitas laba
Pengaruh Corporate Social Responsibility, Insentif Pejabat Eksekutif, dan Tata Kelola Perusahaan terhadap Agresivitas Pajak
No full textThis study aims to analyze the effect of CSR disclosure, executive officer incentives, and corporate governance on tax aggressiveness. Using the purposive sampling method, this study selected mining companies listed on the Indonesia Stock Exchange (IDX) as samples in the 2016-2019 period. There are 18 selected company data, so the total observations in this study are 72 company years. The method used in this research is panel data regression analysis. This study's results indicate that executive officers' incentives have a positive effect on tax aggressiveness. The elements of corporate governance that have been proven to reduce tax aggressiveness are institutional ownership, while independent commissioners and audit quality cannot be proven to have an effect on tax aggressiveness. CSR disclosure also has no significant effect on tax aggressiveness.
Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan CSR, insentif pejabat eksekutif, dan tata kelola perusahaan terhadap agresivitas pajak. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2019 sebagai sampel. Data perusahaan terpilih berjumlah 18, sehingga total pengamatan dalam penelitian ini adalah 72 perusahaan-tahun. Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa insentif pejabat eksekutif berpengaruh positif terhadap agresivitas pajak. Unsur tata kelola perusahaan yang terbukti dapat menurunkan agresivitas pajak adalah kepemilikan institusional, sedangkan komisaris independen dan kualitas audit tidak dapat dibuktikan pengaruhnya terhadap agresivitas pajak. Pengungkapan CSR juga tidak berpengaruh signifikan terhadap agresivitas pajak
The effect of tax avoidance and corporate governance on the annual report's readability
No full textThis study examines the effect of tax avoidance and corporate governance on the readability of annual reports. The readability of the annual report is measured using a gunning fog index. This quantitative research uses panel data regression analysis with a random effects model. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample was selected using the purposive sampling method so that the selected sample in this study amounted to 196 observations. The results provide empirical evidence that tax avoidance affects the readability of the annual report negatively, while managerial ownership positively affects the readability of the annual report. Meanwhile, independent commissioners and audit committees have no significant influence. The results of this study can assist investors in determining which investment decisions they will choose and help tax authorities to allocate more resources to understand public financial statements, especially those that are not easy to read.AbstrakPenelitian ini bertujuan untuk menguji pengaruh tax avoidance dan corporate governance terhadap keterbacaan laporan tahunan. Keterbacaan laporan tahunan diukur menggunakan proxy berupa gunning fog index. Penelitian ini merupakan peneitian kuantitatif menggunakan analisis regresi data panel dengan model random effect. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2016-2019. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih sampel dalam penelitian ini berjumlah 196 observasi. Hasil pengujian memberikan bukti secara empiris bahwa Tax avoidance berpengaruh negatif terhadap keterbacaan laporan tahunan, sedangkan Kepemilikan manajerial berpengaruh positif terhadap keterbacaan laporan tahunan. Sementara itu komisaris independen dan komite audit tidak bepengaruh signifikan keterbacaan laporan tahunan. Hasil penelitian ini dapat membantu investor dalam menentukan keputusan investasi mana yang akan mereka pilih serta membantu otoritas pajak untuk mengalokasikan lebih banyak sumber daya untuk memahami laporan keuangan publik, terutama yang tidak mudah dibaca
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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