This study aims to examine and explain the effect of good governance, government internal control systems and human resource competencies on the quality of local government financial statements (LKPD) in Malang City Organization (OPD). This quantitative study determined the sample by purposive sampling with the criteria of respondents in 28 OPD Malang in Sub. The Planning and Financial Section is 146 respondents. The type of data used is primary data. Data collection techniques from questionnaires and literature study. The results showed that good governance and the government's internal control system had a significant positive effect on the quality of local government financial reports (LKPD) in Malang City's Organization (OPD). Whereas human resource competency does not significantly influence the quality of the financial statements of the local government (LKPD) in Malang City Regional Organization. The implications of this study can measure what aspects are the priorities of the author in expressing the quality of financial statements in the Government of Malang City
This paper takes institutional theory perspective to discuss the efforts being undertaken by regulators and accounting profession in Indonesia to strengthen its audit quality (AQ). The question being asked is whether Indonesia's participation in ASEAN Audit Regulators Group (AARG), whose aim is to strengthen AQ in ASEAN country, is purely part of the country's on-going efforts on AQ or is it motivated by mimetic pressure to be similar to its neighbours. Using data obtained from various public sources, the paper shows that in comparison with its neighbouring countries Indonesia is behind in terms of few aspects concerning AQ including the number of accountants in the country. However, evidence also shows that the country was putting in various initiatives in relation to its AQ even prior to its joining the AARG in 2014. Although the number of accountants was small relative to its population, the country is in fact seeing significant increase in the number in the last three years prior to its joining the AARG. Indonesia's participation in AARG suggests that the country aims to be at par with its neighbours in terms of AQ. Following its participation with AARG, the country has issued a draft of Audit Quality Indicators (AQIs) in 2016 as well as Code of Ethics in 2017 for accountants. Hence, although participation in AARG could initially be motivated by mimetic pressure, the evidence shows that the country is in positive direction in its quest to improve AQ.
Current study inspected the psychometric properties of multifactor leadership questionnaire (MLQ) in pharmaceutical sector of Pakistan. Data was collected from 370 employees working in pharmaceutical companies in Lahore region of Punjab, Pakistan. Data was analyzed by using Smart-PLS 2.0 statistical software. The results of the current study demonstrated that all the leadership styles in MLQ were adequately relevant according to the Pakistani context. The results further revealed that each leadership style showed optimum internal consistency reliability, convergent validity and discriminant validity. Based on the current study results, it is highly suggested that the use of MLQ instrument would be very useful in order to measure the leadership styles in Pakistan, particularly in pharmaceutical sector.
Various goals that a company has in maintaining its share price is to keep maximizing the value of the company. There many factors that can affect a company's value, among others, investment opportunity set, working capital turnover , profitability. Based on this introduction, this study has several objectives in conducting this research, namely, to examine the effect of the Investment Opportunity Set (IOS) and Working Capital Turnover (WTO) on profitability ratios as well as on firm value. In this study, manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period were used. In taking the sample, purposive sampling technique was used, after using this technique, it was found that 50 samples were used in this study. Data analysis in this study used partial least square data analysis techniques. After analyzing the data, the research results obtained, firstly IOS has a significant positive effect on profitability and firm value, WCTO has a direct effect on profitability while WCTO has no effect on firm value. This study also has an implication, the implication is that excessive working capital will reduce profitability. The existence of a good and appropriate strategy will continue to be needed to obtain the right working capital.
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