31 research outputs found
Peran Moderasi Konvergensi IFRS Dalam Hubungan Antara Agresivitas Pelaporan Keuangan dan Return
No full textThe purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia Stock Exchange in 2004-2013. The use of sample companies in 2004-2007 was before the IFRS convergence and in 2008-2013 after the IFRS convergence. The results showed that earnings response coefficient on earnings information decreased due to reported earnings containing high discretionary accruals. While investor perceptions (ERC) increased after the IFRS convergence
Dynamic Causality of Supervisory Function Influence on Educational Performance
No full textAims: This study aims to prove empirically whether there is an effect of the utilization of Audit Board of the Republic of Indonesia (BPK) Inspection Result Report (LHP) the commitment of the regional head and the supervisory function of the DPRD through the quality of education sector spending to improve education performance.
Study Design: Study design is a descriptive and causal-explanatory method to test the research hypothesis.
Place and Duration of Study: The data collected were 111 sets of questionnaires for 111 local governments or 85.38% of the research target plan to obtain data from 130 local governments. Further details for the type of local government that became research respondents consisted of 23 city governments and 83 district governments. With the number of respondents in each local government being 3 people, the total number of respondents in-volved in this study was 333 people.
Methodology: In this study, data collection used a questionnaire method using structured questions without any intervention from the researcher. The research questionnaire was developed by measuring ordinal scale data which was measured using a Likert approach with 8 scales. The prepared questionnaires were delivered by visiting each group of respondents directly, through contact persons, couriers, mail (mail survey) and via electronic-mail.
Results: The three variables have a significant positive effect through the quality of education sector spending to improve education performance both directly and indirectly. In addition, the results of this study also show that improving the quality of education sector spending can improve education performance.
Conclusion: The results of this study prove empirically that the utilization of LHP BPK, the commitment of regional heads and the supervisory function of DPRD have a significant positive effect on improving the quality of government spending
The Existence of Govermental and Environmental Uncertainty on Competitive Advantage of Private Universities
No full textAims: This study aims to illustrate empirically the impact of governance and environmental uncertainty on the quality of B-accredited private universities and their long-term competitive advantage.
Study Design: The method used in this study used descriptive and causal-explanatory methods to test the research hypothesis.
Place and Duration of Study: All private universities accredited by B in Indonesia.
Methodology: This Research used descriptive and causal-explanatory methods. Data for this research were collected using a questionnaire and supplemented with interviews involving various university leaders. A random sampling technique was utilized to select a sample of 136 B-accredited private universities in Indonesia. The data was analyzed using the Structural Equation Modeling (SEM) approach. The study\u27s findings show that higher education governance has a significant influence on both the quality of higher education and long-term competitive advantage, both directly and indirectly.
Results: In contrast, environmental uncertainty has a major impact on higher education quality but has little effect on long-term competitive advantage. Higher education quality, on the other hand, has a strong beneficial influence on long-term competitive advantage. Furthermore, this research demonstrates that improved quality among B-accredited private institutions boosts their competitive advantage.
Conclusion: This research shows that improving quality among B-accredited private institutions will increase their competitive advantage. Therefore, the results of this investigation provide a valuable contribution in addressing the problem of substandard quality in private universities in Indonesia and expand existing research on environmental governance and communication in university environments
PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH
No full textThe research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant positive effect on the reliability of local government financial reports, and the internal control system measured by weaknesses in the internal control system has a significant negative effect on the reliability of local government financial reports. However, efficiency does not have a significant effect on the reliability of local government financial reports
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Laporan Keberlanjutan (Studi Pada Perusahaan Yang Terdaftar Di BEI Tahun 2018-2022)
No full textThis study aims to find out and analyze the influence of the variables Profitability, Company Size, Leverage, Liquidity, and Activity on Sustainability Reports in companies listed on the Indonesia Stock Exchange in 2018-2022. The data used in this study is secondary data with sampling techniques carried out by the purposive sampling method. A total of 37 companies were used in this study and 185 samples were obtained. The test was carried out using the logistic regression analysis method with the SPSS 27 test tool. The results showed that Profitability and Company Size had a positive effect on the Sustainability Report, the Leverage variable had a negative effect on the Sustainability Report, while the Liquidity and Activity variables had no effect on the Sustainability Report. 
MODEL BELIEF-ADJUSMENT DAN PERSEPSI INVESTOR: EKSPERIMENTASI RANGKAIAN INFORMASI PENDEK SEDERHANA DAN RESPONS SIMULTAN
No full textThe previous research found that there was effect of positive and negativeinformation order of company annual reports. The objective of this research is to examinewhether the order of positive and negative information of a company in the president letterin annual reports can influence the perception of the investor about the company. Thesubjects of this research are the students of Magister of Management Program in one ofState University in Indonesia. The method used is laboratory experiment. The result of thisresearch implies that the ordering of positive and negative information of a company inimpression management of annual reports can influence investor's perception. Positiveinformation presented at the first part will result in positive judgment on the previous andpotential performance compare with receiving negative information on the first part
Pengaruh Persepsi Kegunaan (Perceived Of Usefullnes), Kualitas Sistem, Dan Kualitas Informasi Terhadap Tingkat Kepuasan Penggunaan Cloud Accounting (Studi Empiris Pada UMKM Di Bandar Lampung)
No full textDigitalisasi mendorong perubahan praktik akuntansi melalui penerapan cloud accounting pada Usaha Mikro, Kecil, dan Menengah (UMKM). Cloud accounting menawarkan kemudahan akses dan efisiensi, namun tingkat kepuasan pengguna dipengaruhi oleh beberapa faktor. Penelitian ini bertujuan menganalisis pengaruh persepsi kegunaan, kualitas sistem, dan kualitas informasi terhadap tingkat kepuasan penggunaan cloud accounting pada UMKM di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer dikumpulkan melalui kuesioner terhadap 100 pelaku UMKM pengguna cloud accounting dan dianalisis menggunakan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa persepsi kegunaan dan kualitas informasi berpengaruh positif dan signifikan terhadap kepuasan pengguna, sedangkan kualitas sistem tidak berpengaruh signifikan. Temuan ini menegaskan bahwa manfaat yang dirasakan dan kualitas informasi menjadi faktor utama dalam membentuk kepuasan pengguna cloud accounting pada UMKM.
Kata Kunci: Cloud accounting, persepsi kegunaan, kualitas sistem, kualitas informasi, kepuasan pengguna, UMKM
IT in the Public Sector: A Road for Development Services, A Bibliographical Study
No full textAims: This research was conducted to find out the development of IT research articles in the public sector published in international journals from 2011 to 2020, to find out the collaboration map between researchers, to be input and direction for further researchers in determining the research study topic.
Study Design: This research is a literature study using the bibliometrics analysis method.
Place and Duration of Study: The Google Schoolar Database, period 2011 to 2020.
Methodology: In the initial search, 976 journals were found. The following selection searched for journal articles that specifically discuss IT in the public sector; as many as 140 journals were found.
Results: In the initial search, 976 journals were found. The following selection searched for journal articles that specifically discuss IT in the public sector; as many as 140 journals were found. Based on research on the growth of IT research articles in the public sector in 2011-2020, an average of 14% or a total of 14 articles per year. The trend of research tends to decrease, and the authors of these articles come from developed countries, while from developing countries such as Indonesia, there are still few.
Conclusion: Based on research on the growth of IT research articles in the public sector in 2011-2020, an average of 14% or a total of 14 articles per year. The trend of research tends to decrease, and the authors of these articles come from developed countries, while from developing countries such as Indonesia, there are still few. The topic of further research development can be focused on improving public services for developing countries, such as agriculture, e-health, e-democracy, government initiatives and etcetra
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Pengalokasian Anggaran Belanja Modal (Studi Empiris Pada Pemerintah Kabupaten Dan Kota Se-Indonesia Tahun 2018- 2021)
No full textPenelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap pengalokasian anggaran belanja modal. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jenis data yang digunakan adalah data sekunder. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan teknik pengumpulan data yaitu Laporan Anggaran Pendapatan dan Belanja Daerah (APBD) yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan dan Badan Pemeriksa Keuangan (BPK) mengenai Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Belanja Modal serta untuk Pertumbuhan Ekonomi (PDRB), data diperoleh dari Badan Pusat Statistik seluruh Kabupaten/Kota di Indonesia tahun 2018 - 2021. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan metode SPSS 26. Hasil penelitian menunjukkan bahwa tidak ada pengaruh positif antara pertumbuhan ekonomi dengan belanja modal. Sedangkan pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus berpengaruh positif terhadap belanja modal
PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA
No full textInternal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by BPKP and are expected to be able to carry out fraud deterrence in BLUD hospitals in Indonesia. According to IcekAjzen's theory of planned conduct, dishonesty has roots in the individual's psyche and goals. This research seeks to verify that hospital BLUD management understands SPIP management, has positive attitudes about behavior, has subjective standards, perceives that they influence their conduct, and intends to utilize FCP to avoid fraud. Indicators of fraud deterrence and FCP as new ideas are presented in this research. The study was conducted on management working in several BLUD hospitals in Indonesia. The results show that management's fraud prevention actions are based on its intention to implement a Fraud Control Plan
