1,720,960 research outputs found
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 24 TAHUN 2005 TENTANG STANDAR AKUNTANSI PEMERINTAHAN
Get PDFPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi
tingkat pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di
Indonesia Tahun 2010 terhadap Standar Akuntansi Pemerintahan Nomor 24 tahun
2005. Faktor-faktor yang digunakan dalam penelitian ini meliputi jumlah
penduduk, kekayaan Pemerintah Daerah, tingkat ketergantungan Pemerintah
Daerah, jumlah aset Pemerintah Daerah, umur administratif pemerintahan
Pemerintah Daerah, pembiayaan hutang Pemerintah Daerah, belanja pegawai
Pemerintah Daerah, tingkat pengembangan manusia Pemerintah Daerah, status
pemerintahan Pemerintah Daerah, lokasi administratif pemerintahan Pemerintah
Daerah (jawa / non jawa), jumlah temuan BPK, dan opini BPK.
Penelitian ini menggunakan 480 Laporan Keuangan Pemerintah Daerah
(LKPD) tahun anggaran 2010. Teknik analisis regresi berganda digunakan dalam
menganalisis data dan paired t-test digunakan dalam memeriksa reliabilitas untuk
mengukur skor pengungkapan Laporan Keuangan Pemerintah Daerah
(Pemerintah Daerah) yang digunakan bebas dari sifat subjektif.
Hasil penelitian ini menunjukkan bahwa rata-rata tingkat pengungkapan
Laporan Keuangan Pemerintah Daerah di Indonesia adalah 40%. Analisis regresi
berganda memberikan bukti bahwa umur administratif pemerintahan Pemerintah
Daerah dan temuan BPK signifikan terhadap tingkat pengungkapan Laporan
Keuangan Pemerintah Daerah dengan arah yang positif. Pembiayaan hutang
Pemerintah Daerah signifikan secara moderat dan lokasi administratif
pemerintahan Pemerintah Daerah (jawa/ non jawa) signifikan terhadap tingkat
pengungkapan Laporan Keuangan Pemerintah Daerah dengan arah yang negatif.
Jumlah penduduk, kekayaan Pemerintah Daerah, tingkat ketergantungan
Pemerintah Daerah, jumlah aset Pemerintah Daerah, belanja pegawai Pemerintah
Daerah, tingkat pengembangan manusia Pemerintah Daerah, status pemerintahan
Pemerintah Daerah, dan opini BPK tidak signifikan terhadap tingkat
pengungkapan Laporan Keuangan Pemerintah Daerah di Indonesia.
Kata kunci : Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD),
Teori Agensi , Pemerintah Daerah
The objective of this study is to determine the factors that influence local
governments financial disclosure in Indonesia on 2010thbudged year towards
Government Accounting Standard No.24/2005. The factors used in this study are
population, local governments wealth, the level of dependence of Local
Governments, local governments total asset, administrative ages of the local
governments, local governments debt finance, local governments employee
expenditure, Human Development Index (HDI), Type of local governments, the
location of administrative local governments (Java/ non java), Audit Finding by
Badan Pemeriksa Keuangan (BPK), and Audit opinion by Badan Pemeriksa
Keuangan (BPK).
This study use 480 local government’s financial report of 2010th budged
year. Multiple regression analysis technique is used in analyzing the data and
paired t-test is used in reliability check to ensure the objectivity from the scoring
of local government financial disclosure .
The result of this study indicates that average levels of local government
financial disclosure in Indonesia are 40%. Multiple regression analysis provides
evidence that administrative ages of the local governments and Audit Finding by
Badan Pemeriksa Keuangan (BPK) are positively significantly associated with
level of local government’s financial disclosure . Local government’s debt finance
negatively moderate significant and the location of administrative local
governments (Java/ non java) negatively significant associated with level of local
government’s financial disclosure . population, local governments wealth, the
level of dependence of Local Governments, local governments total asset, local
governments employee expenditure, Human Development Index (HDI), Type of
local governments and Audit opinion by Badan Pemeriksa Keuangan (BPK) are
not significant as the predictor variables of local governments financial
disclosure in Indonesia.
Keywords: local government financial disclosure, Agency Theory, local
governmen
Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor
Get PDFAt this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor\u27s performance is the result of the auditor\u27s work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor\u27s performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties.
Keywords: Professionalism, Independence, Auditor Performanc
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
- …
