37 research outputs found
PENGARUH EFEKTIVITAS SISTEM INFORMASI ADMINISTRASI AKUNTANSI UNTUK MENINGKATKAN PENDAPATAN UNIVERSITAS PEMBANGUNAN PANCA BUDI
No full textPenelitian ini bertujuan untuk menganalisis pengaruh sistem informasi administrasi akuntansi terhadap pendapatan universitas. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linear sederhana. Data dikumpulkan melalui penyebaran kuesioner kepada 25 responden yang terdiri dari staf administrasi dan keuangan di lingkungan universitas. Hasil uji validitas dan reliabilitas menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel. Uji normalitas menunjukkan data residual berdistribusi normal, sehingga memenuhi asumsi regresi. Hasil analisis regresi menunjukkan bahwa sistem informasi administrasi akuntansi berpengaruh positif dan signifikan terhadap pendapatan universitas.Temuan ini menegaskan pentingnya pengelolaan sistem informasi yang efektif sebagai upaya strategis dalam meningkatkan kinerja keuangan universitas
Capacity Apparatus Improvement in Managing Economics and Finance towards Independent Village
No full textAbstract: In the general provisions of Permendagri 37/2007, i
Faktor Faktor yang Mempengaruhi Pengungkapan Going Concern Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
No full textThe purpose of this study was to determine the factors (financial condition,
previous year's audit opinion, growth, company size, reputation of auditors, and
leverage) affect the company's going concern disclosure on companies listed in
Indonesia Stock Exchange.
The population used in this study are all manufacturing companies listed in
Indonesia Stock Exchange (BEI). Of the 120 companies taken as a population sample
of 75 companies that are determined by purposive sampling method. Criteria used in
determining the sample of companies listed on Stock Exchange Indonesia as of 1
January 2006 to 2009 and does not publish financial statements as of December 31
2006 to 2009 continuously. The analytical method used is logistic regression.
The results showed that simultaneously independent variables significantly
affects firm going-concern disclosure. While the partial, previous year's audit opinion
have a significant effect on the disclosure of going concern, while other variables
(financial condition, growth, company size, reputation of auditors, and leverage) no
significant effect on going-concern disclosure. Provision of audit opinions with going concern disclosures are given to companies that threatened its financial condition, but
still able to operate in the future. So that users of financial statements, particularly
investors or purchasers of shares have no doubt of the existence of the company.
Provision of audit opinions with going-concern opinion this disclosure also can spur
companies to improve the quality of its finances.Tujuan penelitian ini adalah untuk mengetahui faktor-faktor (kondisi
keuangan perusahaan, opini audit tahun sebelumnya, pertumbuhan perusahaan, ukuran
perusahaan, reputasi auditor, dan leverage) mempengaruhi pengungkapan going
concern perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia.
Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Dari 120 perusahaan sebagai
populasi diambil sampel sebanyak 75 perusahaan yang ditentukan dengan metode
purposive sampling. Kriteria yang digunakan dalam penentuan sampel yaitu
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia per 1 Januari 2006-
2009 dan tidak menerbitkan laporan keuangan per 31 Desember 2006-2009 secara
kontinu. Metode analisis yang digunakan yaitu regresi logistik.
Hasil penelitian menunjukkan bahwa simultan variabel-variabel bebas
berpengaruh signifikan terhadap pengungkapan going concern perusahaan. Sementara
secara parsial opini audit tahun sebelumnya berpengaruh signifikan terhadap
pengungkapan going concern, sedangkan variabel lain (kondisi keuangan perusahaan,
pertumbuhan perusahaan, ukuran perusahaan, reputasi auditor, dan leverage) tidak
berpengaruh signifikan terhadap pengungkapan going concern. Pemberian opini audit
dengan pengungkapan going concern ini diberikan pada perusahaan yang terancam
kondisi keuangannya, namun tetap bisa beroperasi di masa yang akan datang.
Sehingga para pengguna laporan keuangan terutama investor ataupun pembeli saham
tidak ragu akan keberadaan perusahaan tersebut. Pemberian opini audit dengan
pengungkapan opini going concern ini juga dapat memacu perusahaan agar dapat
meningkatkan kualitas keuangannya.128 HalamanTesis Magiste
Pengaruh Kualitas Audit dan Independensi Auditor Terhadap Kualitas Hasil Audit melalui Deteksi Korupsi, dengan Komitmen Manajemen Sebagai Variabel Pemoderasi pada Badan Pemeriksa Keuangan Republik Indonesia
No full textThis study examines the effect of audit quality and auditor independence on the quality of audit results through the detection of corruption with management commitment as a moderating variable. The object of this study is the State Audit Board of the Republic of Indonesia, with the subject of the study being the auditor at the head office of the State Financial Audit Agency. The respondents in this study were 99 auditors.
The results revealed that audit quality, auditor independence has a positive effect on the quality of audit results, but management commitment does not significantly influence the quality of audit results. Corruption detection can mediate the effect of Audit Quality on Audit Quality and Audit Independence of Audit Quality. However, management commitment is not able to moderate the effect of audit quality on audit quality, audit independence of audit quality, and corruption detection on audit quality.
This research succeeded in clearly defining the difference between audit quality and the quality of audit results that so far many academics and practitioners had confused about it. This study also found no relationship between audit quality and auditor independence. Management commitment cannot moderate the effect of audit quality on the quality of audit results, auditor independence on the quality of audit results, detection of corruption on the quality of audit results.Penelitian ini menguji pengaruh kualitas audit dan independensi auditor terhadap kualitas hasil audit melalui deteksi korupsi, dengan komitmen manajemen sebagai variabel pemoderasi. Objek penelitian ini adalah Badan Pemeriksa Keuangan Negara Republik Indonesia, dengan subjek penelitian adalah auditor yang ada di kantor pusat Badan Pemeriksa Keuangan Negara. Responden penelitian ini berjumlah 99 orang auditor.
Hasil penelitian mengungkapkan bahwa kualitas audit, independensi auditor yang berpengaruh positif terhadap kualitas hasil audit, namun komitmen manajemen tidak berpengaruh signifikan terhadap kualitas hasil audit. Deteksi korupsi dapat memediasi pengaruh Kualitas Audit terhadap Kualitas Hasil Audit dan Independensi auditor terhadap Kualitas Hasil Audit. Namun komitmen manajemen tidak mampu memoderasi pengaruh antara kualitas audit terhadap kualitas hasil audit, independensi auditor terhadap kualitas hasil audit, serta deteksi korupsi terhadap kualitas hasil audit.
Penelitian ini berhasil mendefinisikan secara jelas perbedaan antara kualitas audit dengan kualitas hasil audit yang selama ini banyak akademisi maupun praktisi rancu terhadap hal tersebut. Penelitian ini juga menemukan tidak terdapat hubungan antara kualitas audit dengan independensi auditor. Komitmen manajemen tidak dapat memoderasi pengaruh kualitas audit terhadap kualitas hasil audit, independensi auditor terhadap kualitas hasil audit, deteksi korupsi terhadap kualitas hasil audit296 HalamanDisertasi Dokto
Perspectives of Accounting Theory
No full textThe importance of strange accounting theory positions is used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards
البدعة و موقف السنة النبوية منها نبذة عن الرسال
No full textMaintaining the purity of the source of Islamic shari'ah from the irresponsible person is something urgent, and always done by salafusshalihin scholars since the time of the prophet. Bid.ah has existed in the time of the Prophet, and progressed in the days of companions, and the tabi'in until now. Islam, from the point of worship of its nature tauqifiyyah, (fixed and certain)), should be based on shari'ah which has been determined by AlQuran, Assunnah, Qiyas, and the agreement of scholars. If the worship done without shari'ah, it is pertained as bid'ah. In accordance with the hadith of the Prophet narrated in the book of Muslim Sahih Bukhari: "Whoever does things that not based on the religion,the worship is rejected" meanwhile, in human relationships, is permissible, there is no prohibition for that. In this case, the author tries to overcome the problems that arise among the Muslim community of Indonesia in general, and West Sumatra in particular. This issue includes the celebration of the Prophet's birth,, a legacy in Minangkabau, Tabuik, 10 days after death, 40 days after death, etc. The author tries to examine the law that is often a controversy by some scholars. There are those who proclaim not to blame a practice. The author in this case trying to find the right solution in terms of Assunnah Annabawiyyah, therefore the authors begin by explaining what is Bid'ah, the historical development of bid'ah, the examples of heretical among the Muslim community in general, indonesia in particular, the cause of bid’ah, and the solutio
The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-2023
No full textThis study aims to determine the effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism in property companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses an associative strategy to determine the relationship between two or more variables. The data in this study uses secondary data. The population in this study amounted to 92 companies. Sampling and sample size determination in this study were carried out using the Purposive Sampling method, resulting in a sample of 29 entities. The analytical approach uses multiple linear regression analysis, the coefficient of determination, the classical assumption test, and descriptive statistical data analysis. Use the t-test and F-test to test the hypothesis. This study found that Financial Distress has a significant effect on accounting conservatism, Leverage has no significant effect on accounting conservatism, and Managerial Ownership has no significant effect on accounting conservatism. The F-test in this study concluded that only Financial Distress has a significant effect on Accounting Conservatism, while Leverage and Managerial Ownership have no significant effect on Accounting Conservatism
The Influence of Government Supervision and SAKIP to Implementation Good Governance in Ditjen Binwasnaker & K3 Kementrian Ketenagakerjaan Republik Indonesia
No full textThe purpose of this study is to determine whether government supervision and implementation of SAKIP have an effect on Good Governance. The design of this research is quantitative, namely research to identify and show the influence of a variable on other variables. The research population includes employees in Ditjen Binwasnaker & K3 Kementrian Ketenagakerjaan Republik Indonesia is totaling 472 respondents. Slovin-based sampling technique will be used to identify the total population to be taken according to its proportion in each section until the end of the targeted 217 employee samples. This study uses data analysis techniques Structural Equation Modelling - PLS (SEM-PLS). The results of the hypothesis testing prove that Government Supervision has an effect on Good Governance. Specifically, the research findings conclude that Government Supervision can improve Good Governance. The implementation of SAKIP has an effect on Good Governance. Specifically, the research findings conclude that the implementation of SAKIP can improve Good Governance.  
Pengaruh Etika Bisnis, Corporate Social Responsibility (Csr), Terhadap Kinerja Keuangan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2019 - 2023
No full textThis study was conducted to analyze the influence of Business Ethics, Corporate Social Responsibility (CSR) on Financial Performance. The location of this study is a Consumer Goods Manufacturing Company listed on the Indonesia Stock Exchange. This type of research is Associative research with a quantitative approach. Until this study, there were 27 companies with a time period of 5 years, namely 2019 to 2023, resulting in 135 financial reports. The method used is panel data regression analysis with the help of IBM SPSS Statistics 23 software. The results of this study indicate that partially Business Ethics has no effect on Return On Asset, Corporate Social Responsibility partially has a positive effect on Return On Asset. While simultaneously all variables of Business Ethics and Corporate Social Responsibility, simultaneously affect Return On Asset. The contribution of the influence of the variables is 7.6%.
Kata kunci : Return On Asset, Etika Bisnis, Corporate Social Responbilit
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT
No full textThis study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting
