No abstract

This study aims to analyze the extent to which the mediating role of corporate governance on the influence of state ownership on audit findings issued by Audit Board of the Republic of Indonesia on State-Owned Enterprises in Indonesia. The study used a sample of 98 observations (firm-year) during the period of 2010-2014. The results indicate that directly in line with predictions, there is a positive influence of the degree of state ownership on audit findings, and it is found that the level of state ownership has an indirect and negative effect on the governance of state enterprises, resulting in a negative impact of corporate governance on the audit. The results of this study imply that in order to reduce the potential for audit findings, the steps that need to be taken by the government gradually are to reduce the state ownership portion of SOEs, especially by privatization through stock offerings on the capital market and encouraging the implementation good governance in SOEs.

This study aims to analyze the extent of the role of transparency and professional assistance, particularly by the Financial and Development Supervisory Agency (BPKP) in the management of regional finances toward the implementation of follow‐up audit recommendations. Using data from provincial, city, and district governments in Indonesia in 2014–2016 in Indonesia, with a final sample of 1494 observations. The results of the study indicate that the level of transparency can play a role in increasing the level of suitability of the implementation of follow‐up audit recommendations that have been given by external auditors (the Supreme Audit Board/BPK) to the Regional Governments in Indonesia. However, although at the Provincial Government level, a positive influence was found on the existence of BPKP's assistance on the follow‐up of audit recommendations, this did not apply at the district and city level, because it was found that districts and cities that received BPKP assistance had lower audit recommendations compared to districts and cities that do not get BPKP assistance. The results of this study have implications for the strategies and policies (discretion) of Local Government officials in order to improve the suitability of the implementation of follow‐up audit recommendations. Therefore, the Central Government needs to encourage and facilitate increased transparency and implementation of follow‐up audit recommendations to the Regional Government, to optimize the achievement of governance reform goals in Indonesia, especially in order to realize accountability in regional financial management.

This study aims to examine the effect of budgetary participation on managerial performance at PT. PLN (Persero) UP3 Palu, the influence of participation in budgeting on managerial performance with Locus of Control as a moderating variable and the influence of participation in budgeting on managerial performance with job relevant information as a moderating variable. This research was conducted using a survey method with a questionnaire as a tool to obtain data. Samples were taken by saturated sampling method. The analytical tool used in processing the data is PLS with the help of WarpPLS software. The results show that budgetary participation has an effect on managerial performance at PT. PLN (Persero) UP3 Palu. Moreover, Locus of Control can moderate or strengthen the relationship between budgetary participation and managerial performance at PT. PLN (Persero) UP3 Palu. Meanwhile, job relevant information can moderate or strengthen the relationship between budgetary participation and managerial performance at PT. PLN (Persero) UP3 Palu.

This Research aims to determine and analyze the influence of taxpayer awareness, taxation knowledge, and the application of modern taxation administration system to taxpayer compliance. The theory used in this research is the taxpayer owner of the Land Transportation Bureau located in Palu City. The number of samples taken as much as 36 taxpayer owners of the Land Transportation Bureau in Palu City. The data analysis techniques that used in this study were multiple regression analyzes with the help of SPSS program version 21.0. The results of this study showed that taxpayer awareness, taxation knowledge, and the application of modern taxation administration system have a positive and significant effect on taxpayer compliance both partially and simultaneously.

No abstract

This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this study were all regional apparatus organizations in Donggala Regency. The respondents were the leaders of the sample. By using purposive sampling, the sample was 44 respondents. The results indicate that the competence of the apparatus has a significant effect on the quality of financial reports through the use of information technology and the apparatus competence has a partial effect on the quality of financial reports.

Penelitian bertujuan untuk mengetahui pentingnya praktik akuntansi pada industri kreatif di Palu dalam meningkatkan akses pembiayaan bagi hasil. Dua analisis data dilakukan, pertama analisis statistik deskriptif untuk mengetahui sejauhmana praktik akuntansi dijalankan pelaku UMKM, kedua menggunakan regresi linear sederhana untuk mengetahui persepsi pelaku UMKM industri kreatif tentang akses terhadap pembiayaan bagi hasil. Hasil penelitian menunjukkan bahwa pelaku UMKM di Palu belum mempraktikkan akuntansi sesuai SAK-ETAP, sehingga akan berpengaruh terhadap akses pembiayaan bagi hasil. Tersedianya laporan keuangan sesuai SAK ETAP akan memudahkan bank menganalisis prospek usaha dan kemampuan calon nasabah dalam pengembalian pembiayaan.   Abstract  This study aims to determine the importance of accounting practices in the creative industry in Palu in increasing access to profit-sharing financing. Two data analyzes were carried out, firstly, descriptive statistical analysis to determine the extent to which accounting practices were carried out by MSME actors, secondly using simple linear regression to determine the perception of creative industry MSME actors regarding access to profit-sharing financing. The results of the study indicate that MSME actors in Palu have not practiced accounting according to SAK-ETAP, so that it will affect access to profit-sharing financing. The availability of financial reports in accordance with SAK ETAP will make it easier for banks to analyze business prospects and the ability of prospective customers to repay financing.Implementation of Accounting and Access to Profit Sharing Financing in Creative Industries.