The Effect of Local Government Characteristics and the Examination Result of Indonesian Supreme Audit Institution on Economic Growth, with Financial Performance as Intervening Variable in District and City Government of Lampung Province

The importance of utilization local potential effectively and efficient resources use, is the motivation of writer to conduct this research.  The aim of this research is to examine empirically on the effect of local government characteristics and the examination result of Indonesian Supreme Audit Institution on economic growth in distric/city/province government of Lampung.  This research uses population of all districts/cities in the Province of Lampung, Indonesia.  The secondary data are tested statistically by using multiple regression to prove the hypothesis.  The result of this research proves that characteristics of local government can affect financial performance especially the ratio of effectiveness, but do not affect the ratio of efficiency and the ratio of autonomy.  The result of audit examination (audit opinion and audit findings) does not affect financial performance.  Then, financial performance does not affect economic growth.  The lack of fund source potential use effectiveness and the lack of fund source use efficiency may cause financial performance has not been able to increase economic growth. Financial performance can be improved through local governance characteristic, but is not affected by audit opinion and audit findings. Keywords:  characteristics of local government, audit opinion, audit findings, financial performance, economic growth

Analisis Capaian Kinerja Pelaksanaan Anggaran Penerapan Aplikasi Electronic Monitoring Pelaksanaan Anggaran (e-MPA)

This study aim to examine and found the empirical evidence the consistancy between budget absorption and realization after the implementation of Electronic Monitoring Budget Execution aplication (e-MPA) at Ministry of Religion working unit at Lampung Province. This study use 4.416 population data for the period of 2012 until 2013 before the implementation of e-MPA aplication and the period of 2015 until 2016 after the implementation of e-MPA aplication. Data used are secondary data obtained by accessing the site http://www.kemenag.go.id. The data analyzed using differentiation test with statistical test tool SPSS 22. The result shows that there is a difference of consistancy of budget absorption and there is also a difference on budget realization after the implementation of e-MPA aplication.the difference occured is the decreasing on statistic result of absorption consistancy and absorption realization for budgeting that indicates there is no goal congruence caused by communication pattern, information support, and uncorrect guidelines comprehension for e-MPA aplication.     &nbsp

The Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable

This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to increase firm value. Previous theoretical studies have shown that earnings management is effectively controlled by the corporate governance system and performance. In addition, the results of previous studies found empirical evidence that there is a positive relationship between earnings management and firm value. From the theoretical discussion and previous research, it is concluded that earnings management practices have a positive effect on firm value as moderated by corporate governance

The Effect of good corporate governance on disclosure of anti-corruption policy in state-owned business entities

This study analyzes the effect of Good Corporate Governance (GCG) and company characteristics on the tendency to disclose anti-corruption policies in Indonesian companies. This study aims to re-examine the factors that influence the tendency of companies to disclose anti-corruption policies in the context of companies that exist in Indonesia and are listed on the Indonesia Stock Exchange (IDX). The influence of good corporate governance itself is described through the proxies of good corporate governance, namely institutional ownership, audit committees and independent commissioners as benchmarks in this study

Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax. &nbsp

Analysis The Effect of e-Budgeting and Government Internal Control System on The Quality of Financial Reporting of Local Government in Indonesia in Islamic Perspectives

The objective of this study is to determine the impact of e-budgeting and internal government control systems to financial reporting of  local governments in Indonesia as measured by the achievement of the unqualified opinion from the report of the Financial Audit Board (LHP BPK) on the Regional Government Financial Reports (LKPD). Financial reporting is a mechanism in the delivery of financial information and a representation of the financial position of transactions carried out by local governments , as an obligation of responsibility for the allocation and use of resources that are useful for accountability and transparency purposes.The implementation of e-budgeting and the government internal control system in the preparation of financial reporting is a means to realize accountability and transparency in governance in bureaucratic reform. This is consistent with the perspective of Islam provides guidance in the embodiment of the system of good governance government in the form of three pillars, namely transparency , accountability and participation . The study population was all local governments in Indonesia with a sample that local governments in Indonesia are already implementing e-budgeting in the 2017 -2018 . This research method is a quantitative empirical research method using secondary data with data analysis performed statistical tests using multiple linear regression with Eviews 9.0. The results of hypothesis testing and multiple regression analysis with  eviews 9.0 shows that e-budgeting and government internal control systems are simultaneously influenced positively to financial reporting of  local governments in Indonesia in the form of unqualified opinion.  Keywords :  E-Budgeting, Government Internal Control, Financial Reporting, Islamic Perspective

The Effect of Good University Governance, Effectiveness of Internal Controlling System, and Obedience of Accounting Regulation on the Tendency of Fraud in PTKIN-BLU

This study aims to search the empirical evidence of implementation effect of good university governance, effectiveness of internal controlling system, and obedience of accounting regulation on the tendency of fraud in PTKIN-BLU. This study consists of an independent variable and three dependent variables. The independent variable of this study is the tendency of accounting fraud, while the dependent variables in this study are good university governance, effectiveness of internal controlling system, and obedience of accounting regulation. The sample of this study is 80 respondents by using purposive judgment sampling method, which is a sampling with certain criteria. Data are collected by using questionnaire survey method by distributing questionnaires to the respondents in financial report making division of PTKIN-BLU. After data are collected, data analysis is done by using SEM (Structural Equation Square) with the use of SmartPLS software. Based on the data processing result, it is known that there is negative and significant effect from variable good university governance and the effectiveness of internal controlling system on variable the tendency of accounting fraud. It demonstrates the advantage of governance reinforcement as well as internal controlling to prevent fraud behavior in PTKIN-BLU. Meanwhile, variable obedience of accounting regulation does not affect the tendency of accounting fraud. Therefore, the level of accounting regulation obedience in PTKIN-BLU does not affect the decrease of accounting fraud tendency. Keywords: Good university governance, effectiveness of internal controlling system, obedience of accounting regulation, and tendency of accounting frau

The Difference Between Environmental Costs In Mining Companies Before And After The Issuance Of Indonesia Financial Accounting Standards (PPSAK) No. 12 of 2014 Concerning Soil Laying Activities and Environmental Management

This study aims to determine if there are differences in environmental costs in mining companies before and after the publication of Indonesian Financial Accounting Standards PPSAK No. 12 on 2014 concerning stripping activities and environmental management. The study was conducted on all mining companies listed on the Indonesian Stock Exchange, a research sample of 26 companies. Data were analyzed using Paired-samples T Test. This study shows empirical evidence that there are differences between the peeling cost and environmental management cost variables before applying PPSAK No. 12 on 2014 with the cost of peeling and environmental management costs after applying PPSAK No. 12 from 2014

Analisis Kualitas Informasi Akuntansi Sebelum dan Sesudah Penerapan International Financial Reporting Standards (IFRS) pada Perusahaan Manufaktur yang Terdaftar di BEI

Penelitian ini menguji pengaruh International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akuntansi dan Kualitas Laba  yang diukur dengan relevansi informasi. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dengan tahun pengamatan selama delapan tahun yaitu empat tahun sebelum (2008-2011) dan empat tahun sesudah (2013-2014) dan diperoleh sampel sebanyak 31 sampel perusahaan. Hasil penelitian menunjukan bahwa penerapan IFRS mampu meningkatkan kualitas laba yang diukur dengan relevansi informasi akuntansi. Hasil ini juga menunjukkan bahwa terjadi peningkatkan relevansi nilai Book Value. Pada dimensi laba bersih perlembar saham (EPS), meskipun nilai  coefficient  EPS mengalami penurunan setelah penerapan IFRS, tetapi nilai EPS masih tetap memiliki arah yang positif terhadap harga saham. Dengan demikian, nilai relevansi BV lebih tinggi dibandingkan nilai relevansi EPS setelah penerapan IFRS. Kata Kunci : IFRS, Relevansi Informasi Akuntansi, Informasi Akuntans