This study investigates the speed and drivers of IPSAS adoption in Indonesia. Using data from 205 local government entities, the results show while the interaction between auditors and representatives of opposition on the council has more impact on the speed of adoption than with the councillors representing the government, the timing of the council meeting has delayed the adoption of IPSAS accrual. Government grant, Supreme Audit Office, councillors and religious beliefs are the isomorphic drivers of IPSAS adoption. Our results support the hypotheses that the three institutional pressures (coercive, mimetic and normative) influence the speed of IPSAS adoption.
Purpose The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia. Design/methodology/approach It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period. Findings The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards. Research limitations/implications This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources. Practical implications The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research. Originality/value A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.
This study aimed to analyze the effect of managerial capacity and industry environment to performance of companies in the small industrial of teak wood furniture in Southeast Sulawesi. The research used census sampling of 143 managers or owners of the company as respondents. The analysis in this research is descriptive and qualitative. The result of the analysis showed that high managerial skills in specialized skills and moral values of trust can anticipate industrial environmental uncertainty by implementing alliances strategies to improve company performance. Specialized expertise and high moral values are essential to managerial skills in order to improve company's responsiveness to enhance company's capacity resource and cost production efficiency. Firstly, it can be more responsive to customer need, create quality in product or service, imitating product, and accelerate system to speed-up production process. Then, secondly, being efficient in cost production to formulate and implement proper competitive strategic to improve sales volume, profit and asset.It is suggested that owner and manager of small industrial in teak furniture firstly need to improve managerial skills in term of conceptual abilities, interpersonal skills, and technical skills. Then second important thing is trust, in term of moral values to make cooperation to third parties and formulating strategic to improve the performance of the firm.
Purpose: This aimsof this study is to identify and analyze the effects of liquidity, profitability, and leverage ratio changes to predict financial distress experienced by manufacturing companies listed on the Indonesian stock exchange. Theoretical framework: The quality of financial reports can improve and enhance a company’s financial performance and confirm the agency theory. The use of financial report quality can help explain relationship conflicts between the principal and the agents and strengthen the explanation of agency theory. Design/Methodology/Approach: The methodology this study used secondary data from the Indonesian stock exchange website. The research population consisted of all manufacturing companies listed on the Indonesian stock exchange. The sample of this study was chosen based on purposive sampling techniques resulting in 15 manufacturing companies meeting the criteria for analysis using logistic regression. The data were analyzed in a quantitative manner using SPSS version 23. Findings: The result of this research confirm the notion of agency theory stating that current ratio (CR) and return on assets (ROA) have negative and significant effects on financial distress. However, the debt-to-asset ratio (DAR) variable does not significantly affect financial distress. These findings indicate that a good current ratio and return on assets of a company will affect the company’s financial conditions while the effect of the debt-to-asset ratio (DAR) is not significant because the company is experiencing financial pressure in settling long-term debts. Research, Practical & Social implications: The study contributes to strengthening previous research findings and helps provide useful information to investors, manufacturing companies, and the business world in general on the Indonesian Stock Exchange in predicting the financial conditions of companies that are experiencing financial distress. Originality/Value: The value of the study contributes ideas to improve the quality of financial information, especially for accounting professional institutions (standard setters) and regulators to improve the quality of financial accounting standards in order to provide quality information to investors, government, stakeholders, and business society in general.
This study aimed to analyze the influence of audit committee competence and audit firm-size on audit delay. This research was conducted using quantitative approaches and utilized data from 43 mining sector companies listed on the Indonesia Stock Exchange during 2017-2019. The result of the study concluded that audit committee competence and audit firm size partially have a negative effect on audit delay. Audit committee competence and audit firm size simultaneously negatively and significantly affect audit delay. Keywords: Audit Delay, Audit Committee Competence, Audit Firm Size.
Penelitian ini bertujuan untuk mengevaluasi penerimaan retribusi Pasar Laino Kabupaten Muna tahun 2015-2019. Jenis data yang digunakan dalam penelitian ini yaitu data kuantitatif dan data kualitatitif, sumber data yang digunakan adalah data sekunder dan data primer. Metode pengumpulan data dalam penelitian ini adalah metode wawanc ara dan dokumentasi dengan menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa penerimaan retribusi pasar laino secara keseluruhan mengalami fluktuasi. Peningkatan penerimaan hanya terjadi pada tahun 2017 sebesar Rp 350.168.500, selain itu realisasi penerimaan retribusi mengalami penurunan. Pada tahun 2015 realisasi penerimaan retribusi sebesar Rp 308.782.750, tahun 2016 realisasi penerimaan retribusi sebesar Rp 302.038.900. Sedangkan realisasi penerimaan retribusi tahun 2018 mengalami penurunan yang cukup besar dari Rp 350.168.500 menjadi Rp 283.875.000, pada tahun 2019 realisasi penerimaan retribusi sebesar Rp 281.036.750. Faktor yang mempengaruhi yaitu kurangnya kesadaran dari pedagang, serta kurangnya sarana dan prasarana. Dari data terebut disimpulkan bahwa penerimaan retribusi pasar belum optimal, realisasi penerimaan retribusi tidak mencapai target yang ditetapkan oleh Pemerintah Daerah.
This study aims to determine the effect of internal control of work on the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The population of this study is all auditors working in the Southeast Sulawesi Provincial Inspectorate of 31 auditors The analytical method used is a simple linear regression analysis, namely the t test of Statistical Package For Social Sciences (SPSS) version of the test. 21.The results showed that internal control significantly influenced the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The coefficient of determination test shows an R Square value of 0.144, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 14.4%, while the remaining 85.6% is explained by other variables not examined. This shows that the better the Internal Control is implemented, the better the quality of internal auditor performance.
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