The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements.
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kualitas Audit dan Komite Audit terhadap manajemen laba dengan penelitian pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas audit dan komite audit secara parsial berpengaruh terhadap manajemen laba. Dalam penelitian ini variabel kualitas audit dan komite audit secara simultan mempengaruhi manajemen laba
The purpose of this study was to analyze the effect of audit quality and audit committee on earnings management. The research population is manufacturing companies indexed on the Indonesia Stock Exchange (BEI) in the 2017-2019 period. The sample selection method used was purposive sampling. From population of 180 manufacturing companies, and by selecting certain criteria, a sample of 72 manufacturing companies was obtained. Hypothesis testing is performed using multiple linear regression using statistical software SPSS Version 26. The results of this study confirm that partially, audit quality affects earnings management and audit committee also affects earnings management. Then, hypothesis testing is also carried out simultaneously, and the result is that the quality of the audit and audit committee also affects earnings management. The practical implication of this research is that the quality of the audit and the audit committee can be a reference for investors that can be used as material for consideration in making decisions when investing in potential companies.
The purpose of this study is To know how the influence of organizational culture on Corporate Value and To Know how Good Corporate Governance can strengthen the influence of organizational culture on corporate value, the study population is 30 companies registered in CGPI (Coorporate Governance Persepsion Index) in 2015 and the sample research into 25 companies with research methods The type of research used is associative research that is associative technique of associative research using quantitative analysis technique (statistic). To know the amount of influence between variable of writer use data analysis with help SPSS 22 : The result of research proves that there is positive influence of Organization Culture to Company Value or hypothesis (H1) accepted, and H2 rejected means Good Corporate Governance (GCG) Minimize the Effect of Organizational Culture Variables on Corporate Value. .
Keyword : organizational culture, Good Corporate Governance, Corporate Value
Research Objective is to know how the auditor's competence and integrity of the auditor has to affect the quality of audit. The object of research is the district inspectorate attack. The population of the research is all civil servants (ASN) working on Inspectorate Serang regency, and samples of research taken in this research are as many as 32 (thirty two) people, with purposive sampling. Quantitative method is used in this research by using questioner in each research variable by using some indicators. The result of the research proves that Audit Competence has a positive effect on audit quality and integrity of auditor positively to audit quality.
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