59 research outputs found
THE EFFECT OF POLITICAL CONNECTIONS, THE ROLE OF THE INDEPENDENT AUDIT COMMITTEE, AND CEO DUALITY ON AUDIT FEE (Case Study on Consumer Products & Services Sector Companies Listed on the Malaysia Stock Exchange in 2020)
The purpose of the study was to test and analyze the influence of political connections, the role of independent audit committees, and the duality of CEOs both partially and simultaneously on audit costs. This research is quantitative research. The population used in the study was a Consumer Products &Service sector company listed on the Malaysia Stock Exchange periode 2020. The study used multiple linear regression analysis. The results showed that political relationships had a positive and significant effect on audit costs, while independent audit committees and CEO dualities had no effect on audit costs. In addition, simultaneous test results showed that political relationships, independent audit committees, and CEO dualities had a positive and significant effect on audit costs.  Keywords: Audit Fee, Political Connections, Independent Audit Committee, Duality CE
INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT
Sistem Pengendalian Intern merupakan salah satu kriteria dalam pemeriksaan laporan keuangan pemerintah daerah. Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) merupakan peran penting dari Aparat Pengawas Intern Pemerintah (APIP).Inspektorat Daerah merupakan Aparat Pengawas Intern Pemerintah. Inspektorat Daerah sangat berperan dalam peningkatan opini audit laporan keuangan pemerintah daerah. Perolehan opini audit Wajar Tanpa Pengecualian terhadap laporan keuangan pemerintah daerah Kabupaten Subang dari tahun 2014 sampai dengan 2019 baru tercapai 33%. Efektivitas pengawasan yang dilakukan oleh inspektorat daerah dapat dilihat berdasarkan kualitas Laporan Hasil Pemeriksaan.
Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, skeptisisme profesional, budaya dan kompetensi terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang baik secara parsial maupun simultan.
Penelitian ini menggunakan metode survei dan populasinya adalah seluruh pegawai Inspektorat Daerah Kabupaten Subang. Data yang digunakan terdiri dari data primer yang berasal dari penyebaran kuesioner kepada pegawai Inspektorat Daerah Kabupaten Subang. Analisis data yang digunakan adalah analisis SEM (Structural Equation Modeling) dengan Software SmartPLS versi 3.0.
Hasil dari penelitian ini adalah sebagai berikut: (1) variable independensi, integritas, skeptisisme profesional dan kompetensi berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang , (2) variabel budaya tidak berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang (3) variabel independensi, integritas, skeptisisme profesional, budaya dan kompetensi secara simultan berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Suban
Pengaruh Independensi, Pengetahuan Keuangan, dan Gender Komite Audit Terhadap Ketidakpatuhan Pengungkapan Keuangan (Studi Kasus Pada Perusahaan Publik yang Mendapat Teguran Publik Oleh Bursa Malaysia Tahun 2014-2020)
This research aims to determine the influence of independence, financial knowledge, and gender audit committees on non-compliance with financial disclosure. The independent variables in the study were the independence, financial knowledge, and gender of the audit committee. The study sample represents 19 companies that were publicly reprimanded by Bursa Malaysia in the period 2014-2020. Sampling method using purposive sampling method. Data analysis methods use logistic regression methods. The results of this study showed that the independence, financial knowledge, and gender of the audit committee had no effect on the non-compliance of financial disclosures. However, if assessed simultaneously the variables of independence, financial knowledge, and gender of the audit committee affect the non-compliance of financial disclosure
PENGARUH LITERASI KEUANGAN, SIKAP LOVE OF MONEY, DAN PENGETAHUAN LAPORAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM DI WILAYAH KABUPATEN SUBANG
Many Micro, Small, Medium Enterprises (MSMEs) in Indonesia still do not conduct financial management behavior or there is no financial separation between business money and daily necessities. This study aims to determine the effect of financial literacy, love of money attitudes, and knowledge of financial statements on the behavior of financial management umkm in the Subang Regency.
The population used in this research is MSME type of microbusiness in the area of ​​Subang Regency. The sampling technique used in this study is the "non-probability sampling" method and the sampling technique uses "purposive sampling". Samples taken as many as 120 people / respondents. The analytical tool used in this research is descriptive analysis, classic assumption test, and hypothesis testing using multiple regression.
The results of this study indicate that financial literacy and attitude variables love of moneypartially positive and significant effect, while knowledge of financial statements is partially positive and not significant effect on financial management behavior. Then the three variables of financial literacy, the attitude of love of money and knowledge of financial statements simultaneously have a positive and significant effect on financial management behavior
THE EFFECT OF COMPANY SIZE, COMPANY AGE, OWNERSHIP CONCENTRATION, LEVERAGE, AUDIT COMMITTEE, AND COMPANY PERFORMANCE, ON INTELLECTUAL CAPITAL DISCLOSURE
This study aims to determine the effect of firm size, firm age intellectual capital disclosure. The population used in this study are companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses purposive sampling method for determining the sample. The method of analysis, ownership concentration, leverage, audit committee and company performance used in this study is multiple regression analysis with SPSS version 22 for windows program. The population in this study are all financial companies, totaling 94 companies listed on the Indonesia Stock Exchange, the number of financial companies sampled is 53 companies for 3 years of observation.
Partially, the results of this study indicate that only the size of the company has an effect on the disclosure of intellectual capital. Meanwhile, firm age, ownership concentration, leverage, audit committee, and firm performance have no effect on intellectual capital disclosure. Simultaneously, the results of this study indicate that firm age, concentration of ownership, leverage, audit committee, and firm performance have a simultaneous effect on intellectual capital disclosure
ANALISIS PENGARUH ASEAN CORPORATE GOVERNANCE SCORECARD, LEVERAGE, SIZE, GROWTH OPPORTUNITIES, DAN EARNINGS PRESSURE TERHADAP KONSERVATISME AKUNTANSI (Studi Kasus Pada Perusahaan Top Rank 50 ASEAN Corporate Governance Scorecard Di Indonesia yang terdaftar
The purpose of this research is to determine the effect of ASEAN corporate governance scorecard, leverage, size, growth opportunities, and earnings pressure to accounting conservatism on Top Ranking 50 Companies ASEAN Corporate Governance Scorecard.
The population used in this research is Top Ranking 50 Companies ASEAN Corporate Governance Scorecard based on the assessments by Indonesian Institute for Corporate Directorship (IICD) listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 49 companies during the observation period 2013-2015. The analytical tool used in this study is the panel regression and hypothesis testing using t-test, f-test and the coefficient determination by used the program Eviews 9.
These results indicate that the ASEAN Corporate Governance Scorecard have a significant negative effect on accounting conservatism. Leverage, size, and growth opportinities have a significant positive effect on accounting conservatism, but earnings pressure has no significant effect on accounting conservatism.
 
PEMAHAMAN PENGELOLAAN KEUANGAN DESA DAN KETEPATAN WAKTU PERTANGGUNGJAWABAN DANA DESA
Anggaran dana desa Kabupaten Subang tahun 2015 sebesar Rp72,7 Miliar (Peraturan Pemerintah No. 36 Tahun 2015) akan disalurkan kepada 245 desa. Dana desa yang sudah masuk ke RKUD Subang sebesar Rp38 Miliar, dan sisanya masih tersimpan di rekening pusat. Sisa dana desa yang tersimpan di rekening pusat ini dapat dicairkan apabila penyaluran dana desa sebesar Rp38 Miliar dari RKUD Subang ke RKD tiap desa telah mencapai 90% namun hingga bulan November 2015, dana desa yang sudah disalurkan baru mencapai Rp29,6 Miliar atau sebesar 77%. Hal ini disebabkan oleh keterlambatan pertanggungjawaban tahap pertama. Keterlambatan pertanggungjawaban diduga terjadi karena rendahnya pemahaman aparat desa terhadap pengelolaan keuangan desa.
Dana desa merupakan salah satu sumber keuangan desa. Penelitian ini bertujuan untuk mengetahui tingkat pemahaman aparat desa mengenai pengelolaan keuangan desa dan bagaimana pengaruhnya terhadap ketepatan waktu pertanggungjawaban dana desa. Pengelolaan keuangan desa terdiri dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa.
Dengan menggunakan teknik pemilihan random sampling diperoleh sampel sebanyak 52 desa. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan pemahaman tentang aspek perencanaan, pelaksanaan dan penatausahaan berpengaruh signifikan positif terhadap ketepatan waktu pertanggungjawaban dana desa, sedangkan pemahaman tentang aspek pelaporan dan pertanggungjawaban secara parsial tidak berpengaruh terhadap ketepatan waktu pertanggungjawaban dana desa. Pemahaman pengelolaan keuangan desa secara simultan berpengaruh signifikan terhadap ketepatan waktu pertanggungjawaban dana desa.
Penelitian ini diharapkan dapat menambah ilmu tentang akuntansi sektor publik dan aspek perilaku dalam akuntansi khususnya mengenai pengaruh pemahaman aparat desa tentang pengelolaan keuangan desa terhadap ketepatan waktu pertanggungjawaban dana desa. Bagi Pemerintah Kabupaten Subang, penelitian ini diharapkan memberikan masukan tentang kondisi pemahaman aparat desa tentang pengelolaan keuangan desa sehingga bisa dijadikan bahan evaluasi untuk kelancaran pelaksanaan penyaluran dana desa dan pertanggungjawaban kepada pemerintah pusat
THE EFFECT OF E-PROCUREMENT SYSTEM IMPLEMENTATION, COMPETENCE AND COMPENSATION ON EMPLOYEE PERFORMANCE OF GOODS/SERVICES PROCUREMENT
This research was conducted to analyze the magnitude of the effect of the partial and simultaneous implementation of the E-Procurement, Competence and Compensation System on the Goods / Services Procurement Employee Performance in Subang Regency.
This research uses quantitative explanatory methods. The population and sample of the study are employees in the New / Service Procurement Unit in Subang Regency, so the total population is 31 people. Data collection methods used in this study are survey methods by distributing questionnaires. Where each respondent is given questions / statements as many as 32 items using a Likert scale. Data is processed using SPSS 22.0 version.
Based on the results of data processing obtained results there is a positive and significant effect for the variable Application of E-Procurement, Competence and Compensation System partially and simultaneously to Employee Procurement of Goods / Services
Can Cooperatives Change The Standard Living of Youth?
Typical of social economy employees focus on social good rather than economic gain. They prefer to work in a sector that prioritizes satisfaction and makes them feel valued. Besides that, youth prefer to work in large places that provide greater welfare for them too. So usually working in Socially oriented businesses is made the second choice or next choice by youth. Some countries have policies to engage youth in Cooperatives. Youth represent the most important group among the working-age population. But then can cooperatives enterprise, as socially-oriented businesses, can provide and change the standard of living of youth? What motivates youth to engage in the socially oriented businesses?. This article examines field data from youth employees at cooperative members in Subang and Selangor. A survey was conducted by interview, observation and documentation study. According to the findings, now day cooperatives and their networks can change standard living of youth, but not only about it, cooperative provide an expanded learning space for youth, although there is differentiation by age, education and type of cooperative. The results of this study can attract the attention of youth to choose cooperatives as a new way to motivate youth to change their standard of living through cooperatives and learn a lot about business attitudes from this socially oriented business
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