25 research outputs found
ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS
The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.Keywords: role conflict, role ambiguity, local government, internal auditor
Gender Differences in Role Conflict and Role Ambiguity on Commitment to Independence
This study aims to empirically examine the impact of role conflict and role ambiguity on commitment to independence by using a gender perspective approach. This study used a survey method. The sample in this study was the local government internal auditor, namely the District/City Government Inspectorate auditor. The results of purposive sampling obtained the number of respondents as many as 124 local government internal auditors who came from 11 Regional Inspectorates in the provinces of the Special Region of Yogyakarta, South Sumatra and East Java. Based on the gender approach, results independent sample t-test indicates that male local government internal auditors report the level of role conflict higher than female local government internal auditors, however they report levels of role ambiguity and commitment to independence the same one. In addition, the results of the SEM-PLS analysis showed that role conflict not related to commitment to independence for male and female local government internal auditors. Role ambiguity negatively related to commitment to independence both for male local government internal auditors and female local government internal auditors
Konsepfair Value dan Pengaruhnya terhadap Relevansi : sebuah Tinjauan Teoritis Atas Penerapan Ifrs
Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of International accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation
Penggunaan Sistem Informasi Akuntansi untuk Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir
Sampai saat ini cukup banyak Usaha Mikro, Kecil dan Menengah (UMKM) yang mengalami kesulitan untuk memperoleh akses permodalan dari bank. Setelah ditelusuri mengapa UMKM kesulitan mendapatkan pinjaman dari bank, jawabannya mereka belum pernah melakukan pencatatan transaksi keuangan secara tepat, mereka tidak memahami tentang pembukuan dan laporan keuangan. Sistem informasi akuntansi merupakan kumpulan sumber daya, seperti manusia dan peralatan, yang dirancang untuk mengubah data keuangan dan data lainnya ke dalam informasi. Kehadiran Sistem Informasi Akuntansi bagi UMKM akan menjadi salah satu sarana untuk menyusun berbagai laporan yang sangat diperlukan oleh UMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan bagaimana penggunaan Sistem Informasi Akuntansi (SIA) untuk UMKM di Desa Kota Daro Kabupaten Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Khalayak sasaran yang dipilih adalah para pelaku UMKM di Desa Kota Daro Kabupaten Ogan Ilir yang memiliki usaha yang beragam (sandang, pangan dan kerajinan umum) sebanyak 20 orang. Hasil pengabdian masyarakat ini menunjukkan bahwa sebagian besar pelaku UMKM di Desa Kota Daro tidak pernah melakukan pencatatan untuk setiap transaksi kegiatan usaha yang terjadi. Kegiatan pengabdian masyarakat berupa pelatihan SIA untuk UMKM ini membantu dalam membuka wawasan dan menambah ilmu pengetahuan para pelaku UMKM di Desa Kota Daro untuk mulai menggunakan SIA dalam kegiatan usahanya, minimal SIA manual yang paling sederhana
Pengaruh Dana Alokasi Khusus, Pendapatan Asli Daerah, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Modal Pemerintah Kabupaten/kota di Pulau Sumatera
The local government is expected to optimalize all its potential revenue for regional development in the form of capital expenditure. Some revenue sources of local government consist of special allocation funds (DAK), local own revenues (PAD), and remaining budget financing (SiLPA). This study aims to examine empirically the influence of DAK, PAD, and SiLPA on capital expenditure of district/city governments. This study used convenience sampling method based on the data availability. The sample of this study consistof 96 district/city governments in Sumatera with observation period in 2012. The result of multiple linear regression analysis shows that DAK, PAD, and SiLPA have positive effect on capital expenditure of district/city governments. This study expands the literature about the determinants of capital expenditure on local government
OWNERSHIP STRUCTURE AND AUDIT FEES IN INDONESIA
Different types of ownership structures provide distinct corporate monitoring mechanisms, thus affecting the magnitude of company audit fees. This study aims to empirically examine the relationship between ownership structure and audit fees in Indonesia from the agency theory perspective. The sample comprises non-financial companies listed in the Indonesian capital market over 2015-2021. Based on the purposive sampling results, the final number of observations in this research is 931 company-years. This study employs pooled OLS panel data regression with robust standard error. Results indicate that non-executive director ownership, family ownership, financial institution ownership, and non-financial institution ownership are negatively related to audit fees. Additionally, managerial ownership and foreign ownership are positively related to audit fees. However, the study does not find a positive relation between government ownership and audit fees. Overall, the results of this research support the agency theory, with a focus on the assumption of convergence of interest
Green credit and bank performance in Indonesia
A new challenge for the banking sector In Indonesia is integrating social aspects in firm performance reports. Green Credit is expected to substantially drive capital allocation to sustainable development which eventually will impact the pattern of production and consumption in the future. In this study, using commercial bank data in Indonesia, we estimate an empirical model of the effect of green credit on bank performance in Indonesia during the period 2015 to 2021. We employ a panel dynamic model using the Generalized Method of Moments (GMM). We differ bank performance twofold which are return on asset (ROA)). The main finding shows that green credit significantly abates bank performance since some green economy projects focus on the public welfare. Therefore, green credit could not result in high returns. The government should formulate a policy of providing incentives to banks that offer green credit. Thus, it could encourage the willingness of banks to lend more funds to the green economy
OWNERSHIP STRUCTURE AND AUDIT FEES IN INDONESIA
Different types of ownership structures provide distinct corporate monitoring mechanisms, thus affecting the magnitude of company audit fees. This study aims to empirically examine the relationship between ownership structure and audit fees in Indonesia from the agency theory perspective. The sample comprises non-financial companies listed in the Indonesian capital market over 2015-2021. Based on the purposive sampling results, the final number of observations in this research is 931 company-years. This study employs pooled OLS panel data regression with robust standard error. Results indicate that non-executive director ownership, family ownership, financial institution ownership, and non-financial institution ownership are negatively related to audit fees. Additionally, managerial ownership and foreign ownership are positively related to audit fees. However, the study does not find a positive relation between government ownership and audit fees. Overall, the results of this research support the agency theory, with a focus on the assumption of convergence of interest
PENGARUH DANA ALOKASI KHUSUS, PENDAPATAN ASLI DAERAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA
The local government is expected to optimalize all its potential revenue for regional development in the form of capital expenditure. Some revenue sources of local government consist of special allocation funds (DAK), local own revenues (PAD), and remaining budget financing (SiLPA). This study aims to examine empirically the influence of DAK, PAD, and SiLPA on capital expenditure of district/city governments. This study used convenience sampling method based on the data availability. The sample of this study consistof 96 district/city governments in Sumatera with observation period in 2012. The result of multiple linear regression analysis shows that DAK, PAD, and SiLPA have positive effect on capital expenditure of district/city governments. This study expands the literature about the determinants of capital expenditure on local government
KONSEPFAIR VALUE DAN PENGARUHNYA TERHADAP RELEVANSI : SEBUAH TINJAUAN TEORITIS ATAS PENERAPAN IFRS
Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of international accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation