Penelitian bertujuan mengetahui dan menganalisis pengaruh likuiditas, profitabilitas, leverage, aktivitas, dan cash flow perusahaan terhadap financial distress dengan KarakterEksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai variabel moderasi pada cash flow di perusahaan manufaktur sub sektor farmasi di Bursa Efek Indonesia.Sampel yang digunakan penelitian ada 9 (sembilan) perusahaan manufaktur sektor farmasi yang listing di Bursa Efek Indonesia tahun 2015-2019. Teknik analisis menguji hipotesis denganModerating Regression Analysis melalui aplikasi SPSS, secara umum terdapat di laporan keuangan perusahaan, dengan metode Altman Z-Score diketahui pengaruh financial distressmelalui rasio-rasio keuangan dan faktor eksternal karakter eksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai moderasi pada cash flow. Hasil penelitianmenunjukkan bahwa likuiditas berpengaruh searah terhadap financial distress, dan profitabilitas (ROA), leverage (DAR), aktivitas (TATO), cash flow ratio tidak berpengaruh terhadap financialdistress. Sedangkan karakter eksekutif pada corporate risk berpengaruh tidak searah memoderasi cash flow terhadap financial distress, sehingga pengambilan keputusan eksekutifbersifat risk averse pada perusahaan manufaktur sub sektor farmasi di BEI.
This paper is intended to explore the manifestation of attributes in reflecting audit quality as set by International Auditing and Assurance Standard Board (IAASB). This research focuses on the attributes of Input-Process-Output factors for engagement (auditor) and firm (public accounting firm) level. The input factors considered are: values, ethics, and attitude, knowledge, skill and experience. The process factors considered are: audit process, and quality assurance. The output factor considered is the audit report. The data gathered from 250 senior auditors who work in 100 public accounting firms in Indonesia. The data analysis and hypotheses testing were processed using Second Order Confirmatory Factor Analysis - Structural Equation Model (SEM) - SmartPLS 3.0. The results of the study confirmed that input, process, and output factors manifest the audit quality. All attributes of values, ethics and attitude for engagement and firm level, positively manifest the audit quality. All attributes of knowledge, experience and time, for engagement and firm level, positively manifest the audit quality. All attributes of audit process and quality assurance, for engagement and form level, positively manifest the audit quality. All attributes of output (audit report), for engagement and firm level, positively manifest the audit quality.
Abstrak Badan Usaha Milik Desa adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintah desa dalam upaya memperkuat perekonomian desa dan membangun kemasyarakatan masyarakat yang dibentuk berdasarkan kebutuhan masyarakat desa. Sebagai badan usaha milik umum (milik desa), tata kelola dan akuntabilitas publik juga melekat pada BUMDes. Literasi tata kelola BUMDes tidak hanya bermanfaat bagi pengelola atau pengawas BUMDes, tetapi juga bermanfaat bagi masyarakat desa terkait penggunaan aset desa yang dipisahkan untuk memenuhi kebutuhan masyarakat desa dan memberikan layanan berkualitas kepada masyarakat desa. Melalui tata kelola yang baik, BUMDes diharapkan dapat dikelola secara profesional, mandiri, dan memiliki jaringan yang baik dengan berbagai pihak sehingga dapat terkonsolidasi dan menjadi kekuatan ekonomi pedesaan menuju desa yang mandiri dan mandiri. Kata Kunci: audit sektor publik, akuntansi & tata kelola desa, transparansi dan akuntabilitas. Abstract Village-owned enterprises are village business institutions that are managed by the community and village government in an effort to strengthen the village economy and build social communities that are formed based on the needs of the village community. As a publicly owned (village-owned) enterprise, public governance and accountability are also inherent in BUMDes. BUMDes governance literacy is not only beneficial for BUMDes managers or supervisors, but also benefits village communities related to the use of separated village assets to meet the needs of village communities and provide quality services to village communities. Through good governance, BUMDes are expected to be managed professionally, independently, and have good networks with various parties so that they can be consolidated and become a rural economic power towards an independent and autonomous village. Keywords: village owned enterprises, governance, community empowerment, literacy.
This paper is intended to confirm the attributes of dysfunctional audit behavior (DAB). The attributes of dysfunctional audit behavior consist of under-reporting of time (URT), premature sign-off (PMSO), and time-budget pressure (TBP). We propose task complexity as a new attribute of dysfunctional audit behavior. The data was gathered from 367 senior auditors who work at Big-fourand Non-big four of 140 Public Accounting Firms that registered in Indonesian Public Accounting Association (IAPI). The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS3. The result of the study confirmed that the attributes of under-reporting of time (URT), positively, manifest the dysfunctional audit behavior. The attributes of premature-sign-off (PMSO), positively, manifest the dysfunctional audit behavior. The attributes of time-budget pressure (TBP), positively, manifest the dysfunctional audit behavior. The proposed factor, task complexity (TC) positively, manifests the dysfunctional audit behavior. The premature-sign-off is the most dominant factor reflecting/manifesting the dysfunctional audit behavior. The under-reporting of time (URT), premature sign-off (PMSO), time-budget pressure (TBP), and task complexity (TC) can be used as the predictor of dysfunctional auditor behavior (DAB). The higher the incidence of their attributes, the higher the potential incidence of dysfunctional audit behavior is.
Abstract The purpose of implementing community service and research (action research) is to accelerate the process of developing an entrepreneurial culture; to increase the knowledge of MSMEs and Cooperatives in the digital world related to ETAP and Android-based accounting literacy through training, mentoring and research on MSME and cooperative actors in Bogor City. The Covid-19 pandemic and industrial disruption 4.0 have changed the socio-economic order; it also affects this type of industry. One of the challenges faced by MSMEs and Cooperatives today is the low accounting literacy and financial governance, coupled with the transformation of the socio-economic order from conventional to digital systems. One solution to increase the skill and knowledge of MSMEs and Cooperatives to the digital system related to accounting literacy and financial governance is through training, mentoring, and research. Pieces of training, mentoring, and research on MSMEs and Cooperative members are conducted by interacting directly through face-to-face and field observation. The implications of the results of this training, mentoring and study, recommend that the training and mentoring undertaken by academics in synergy with Cooperatives and MSMEs Government need to continue to be carried out on an ongoing basis. With continuous training and mentoring, literacy, and accounting skills based on SAK ETAP and financial governance based on Android, MSMEs can be improved to achieve the business's efficiency and performance. Especially in the era of the Covid-19 pandemic and the new normal, MSMEs are still available to exist and compete in the business competition.
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