Disclosure of Local Government Financial Statements in South Sulawesi

Rahim, Syamsuri; Ahmad, Hamzah; Muslim, Muslim; Nursadirah, Andi

doi:10.2991/assehr.k.201021.001

Cited by 17 publications

(24 citation statements)

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“…The income statement provides the information needed by shareholders and potential investors to invest their funds (Rahim et al, 2020). The income statement is a report that measures the success of the company's operations over a certain period.…”

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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“…The increase in company value can be seen from the increase in stock prices supported by the ability and integrity of management in managing resources, making good decisions, and presenting quality financial reports (Holland, 2002). The quality of financial statements is a reference used by investors to make decisions about investing in a company (Rahim et al, 2020). Quality financial reports can be assessed when the report can provide quality information, is free from any error elements, or tends to reflect the actual situation (Ahmad et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

Managerial Capability and Foreign Ownership: Mechanisms for Increasing Company Value

Tangke

2021

ATESTASI

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The purpose of this study is to investigate the effect of managerial ability and foreign ownership on the quality of financial reporting, investigate the effect of managerial ability, foreign ownership and quality of financial reporting on firm value, and investigate the effect of managerial ability and foreign ownership on firm value mediated by the quality of financial reporting. This type of research is an explanatory research (explanatory research) and the main theory used in this study is the Stakeholder Theory and there is also a supporting theory used in this research, namely Agency Theory. Population used is the whole company public listed in Indonesia Stock Exchange period 2016-2018. Number of samples are 270 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The results of this research show that managerial ability has a negatiive and significant impact on financial reporting quality and foreign ownership has a positive and not significant on financial reporting quality. Managerial ability has a positive but not significant effect on firm value and foreign ownership has a positive and significant effect on firm value, and financial reporting quality has a positive but not insignificant effect on firm value. This study also shows that the quality of financial reporting does not play a role in mediating managerial ability and foreign ownership of firm value.

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“…The public's demand for corruption-free, collusion-free, and nepotism-free governance in Indonesia. As part of the public's expectation of government accountability, the public expects a transparent financial report with adequate disclosure (Rahim, Ahmad, Muslim & Nursadirah, 2020). The importance of disclosing all information in local government reports is to avoid misunderstandings during the reading process.…”

Section: Introduction 12mentioning

confidence: 99%

“…The risk of fraud is inextricably linked to financial management in public and private sectors (Sholehah, Rahim & Muslim, 2018). To avoid recording errors or acts of accounting fraud, government financial reports must be prepared by parties with expertise and competence in the area of regional financial accounting (Randiza & Anisma, 2016;Apriliana & Budiarto, 2018;Rahim et al, 2020).…”

Section: Introduction 12mentioning

confidence: 99%

“…Based on the description of this research phenomenon, it is clear that auditors' ability to detect fraud is a critical skill to prevent and detect fraud as soon as possible. An auditor's skill or expertise in detecting fraud in financial statements is known as their ability to detect fraud (Hartan & Waluyo, 2016;Rahim et al, 2019;Muslim et al, 2020).…”

Section: Introduction 12mentioning

confidence: 99%

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The Study of Individual Morality and Internal Control and the Relationship on Accounting Fraud

Muttiarni

2021

ATESTASI

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Good governance is required by society to create a government free of corruption, collusion, and nepotism. According to this study, individual morality and internal control impact accounting trends in Makassar City Regional Work Units. This study's data was obtained directly from the source without the use of intermediaries, namely by taking the data to the Makassar City Regional Revenue agency office and processing it using a Direct Questionnaire with 43 respondents as research objects. Hypothesis testing using the data analysis technique used, multiple linear regression with the Statistical Package for Social Science, was used for the analysis method (SPSS). According to hypothesis testing results, individual Morality and Internal Control have a negative and significant effect on the Tendency of Fraud Accounting. The study's findings are expected to lead to a greater focus on individual morality and internal control systems to reduce accounting fraud.

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Disclosure of Local Government Financial Statements in South Sulawesi

Cited by 17 publications

References 0 publications

Dimensions of Earnings Management in Transportation Service Companies in Indonesia

Dimensions of Earnings Management in Transportation Service Companies in Indonesia

Managerial Capability and Foreign Ownership: Mechanisms for Increasing Company Value

The Study of Individual Morality and Internal Control and the Relationship on Accounting Fraud

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