Dimensi Karakteristik Laporan Keuangan Pemerintah

Amin, Asbi; Anwar, Anwar

doi:10.33369/j.akuntansi.10.3.223-230

Cited by 6 publications

(8 citation statements)

References 5 publications

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“…Each company's financial statements have specific criteria that align with established policies (Amin and Anwar, 2020). State-Owned Enterprises are companies whose shares are owned mainly by the public through the stock exchange.…”

Section: Introductionmentioning

confidence: 99%

Dimensions of Earnings Management in Transportation Service Companies in Indonesia

Khalik

2022

Jurnal Akuntansi

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This study examines accounting conservatism, leverage, litigation risk, and financial distress on earnings management. This type of research includes causal research using quantitative methods. The object of this research is a company that publishes audited financial reports and publishes them on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The population of transportation service companies based on the factbook of the Indonesia Stock Exchange in 2020 in 42 companies. In this study, the sampling technique used is purposive sampling. This study uses secondary data collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that accounting conservatism and leverage significantly affected earnings management. Meanwhile, litigation risk and financial distress have no significant effect on earnings management.

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Section: Introductionmentioning

confidence: 99%

Dimensions of Earnings Management in Transportation Service Companies in Indonesia

Khalik

2022

Jurnal Akuntansi

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“…Dengan demikian manajemen perusahaan berkewajiban menyajikan laporan keuangan yang berkualitas, sehingga pihak-pihak yang berkepentingan tidak salah dalam mengambil suatu keputusan. Pemerintah sebagai pengemban amanah rakyat tidak terlepas dari kewajibannya untuk menyajikan laporan keuangan yang berkualitas sebagai bentuk pertangungjawabannya dalam mengelola dana masyarakat (Anwar & Amin, 2020). Pemerintah daerah Kabupaten Jeneponto merupakan salah satu Kabupaten di Propinsi Sulawesi Selatan yang sampai saat ini masih mendapat opini Wajar Dengan Pengecualian (WDP) dari Badan Pemeriksa Hal.…”

Section: Pendahuluanunclassified

“…Semakin efektif penerapan sistem pengendalian intern maka semakin berkualitas penyajian informasi laporan keuangan. Hasil penelitian ini mendukung penelitian yang telah dilakukan oleh (Surastiani & Handayani, 2015), (Anwar & Amin, 2020) dan (Lestari & Dewi, 2020) yakni sistem pengendalian intern berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah.…”

Section: Pembahasan Analisis Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuanganunclassified

Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah

Pura¹

2021

AkMen

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Tujuan penelitian untuk mengukur pengaruh sistem pengendalian intern, sistem informasi akuntansi dan pengawasan keuangan terhadap kualitas laporan keuangan daerah. Populasi penelitian adalah pejabat Organisasi Perangkat Daerah Kabupaten Jeneponto. Penarikan sampel menggunakan teknik sampel jenuh sehingga jumlah sampel dan sekaligus responden sebanyak 43 pejabat. Data dikumpul menggunakan teknik kuesioner dan jumlah kuesioner yang disebar ke responden sebanyak 43 kuesioner. Data diola menggunakan aplikasi SPSS dan dianalisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan pengawasan keuangan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, sedangkan sistem informasi akuntansi berpengaruh positif tidak signifikan terhadap kualitas laporan keuangan. Penelitian ini berimplikasi pada upaya meningkatkan opini audit BPK RI atas laporan keuangan Pemerintah Daerah Kabupaten Jeneponto dari Opini Wajar Dengan Pengecualian menjadi Opini Wajar Tanpa Pengecualian

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“…This, of course, makes all parties involved in this procurement activity must carry out responsibly, professionally, and wisely. The funds allocated in the budget can be by the objectives and feel the maximum benefits (Amin & Anwar, 2020).…”

Section: Introductionmentioning

confidence: 99%

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

Digdowiseiso

2022

ATESTASI

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The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.

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Dimensi Karakteristik Laporan Keuangan Pemerintah

Cited by 6 publications

References 5 publications

Dimensions of Earnings Management in Transportation Service Companies in Indonesia

Dimensions of Earnings Management in Transportation Service Companies in Indonesia

Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

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