bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN DANPENATAUSAHAAN KEUANGAN DAERAH TERHADAP KINERJA PENGELOLAKEUANGAN DAERAH
Authors: Sari Erna , Saiful Saiful , Aprila Nila
Published: October 2022

Tujuan penelitian ini adalah untuk menguji pengaruh pemahaman sistem akuntansi pemerintahan dan penatausahaan keuangan daerah terhadap kinerja pengelola keuangan daerah. Sampel dalam penelitian ini adalah staf di Biro pengelolaan keuangan yang berjumlah 52 orang. Hasil penelitian menunjukkan bahwa pemahaman penatausahaan keuangan daerah berpengaruh positif terhadap kinerja pengelola keuangan daerah. Hal ini berarti bahwa kepahaman staf di Biro Pengelolaan Keuangan terhadap penatausahaan keuangan daerah berdampak positif, bahwa semakin baik pemahaman staf di Biro Pengelolaan keuangan Daerah terhadap Penatausahaan Keuangan Daerah maka semakin baik kinerja mereka dalam mengelola keuangan daerah. Sedangkan pemahaman sistem akuntansi pemerintahan tidak berpengaruh terhadap kinerja pengelola keuangan. Hasil penelitian ini berimplikasi kepada arah pengembangan staf di Biro pengelolaan keuangan yang sebaiknya difokuskan pada pelatihan tentang penatausahaan keuangan daerah.
PENGARUH IMPLEMENTASI PENGELOLAAN KEUANGAN DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN KOMISI PEMILIHAN UMUM
Authors: Charolina Ovita , Husaini Husaini , Abdullah Abdullah
Published: October 2022

Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris mengenai pengaruh implementasi pengelolaan keuangan dan pengalaman kerja terhadap kualitas laporan keuangan. Sampel dalam penelitian ini adalah pegawai yang terlibat dalam pengelolaan keuangan dengan masa kerja minimal 2 tahun, yang terdiri dari KPA,PPK dan Staf Pengelolaan Keuangan berjumlah 52 orang. Hasil penelitian ini menunjukan bahwa implementasi pengelolaan keuangan berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu, hasil penelitian juga menunjukan bahwa pengalaman kerja berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu. Implikasi dalam penelitian ini diarahkan agar menerapkan pengelolaan keuangan dengan baik diantaranya melaksanakan proses administrasi, menyampaikan Laporan Pertanggungjawaban Bendahara (LPJ Bhd) dan Laporan Posisi Anggaran Kas (LPAK) serta Laporan Realisasi Anggaran (LRA) tepat waktu, memuat rincian penggunaan anggaran, dan muatan rencana kerja dan anggaran (RKA) sesuai dengan Keputusan KPU Nomor 94/Kpts/KPU/2011 dan PP Nomor 71 Tahun 2010, serta dalam pemberian Informasi laporan keuangan semua transaksi dan peristiwa lainnya yang harus disajikan harus digambarkan secara jujur.
Jurusan Akuntansi Universitas Bengkulu
Authors: Nikmah Nikmah , Ilyas Fitrawati , Arifianto Sigit
Published: October 2022

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris asing, dewan komisaris independen dan kepemilikan saham asing terhadap nilai perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2009-2011). Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisa statistik. Penelitian ini menggunakan data sekunder. Alat analisisnyang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan sofware SPSS (Statistical Package for Social Scienc) Hasil penelitian menunjukkan bahwa dewan komisaris asing dan kepemilikan saham asing berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan variabel dewan komisaris independen tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.
CORPORATE GOVERNANCE, ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN
Authors: Husaini Husaini , Rafika Indah
Published: October 2022

Implementation of the Good Corporate Governance (GCG) become a necessity in the business as a barometer of a company's accountability, while Enterprise Risk Management ERM) is inseparable from the practice of good corporate governance as a whole, which ultimately is expected to create value for the company on an ongoing basis. The purpose of this study was to examine the effect of the implementation of good corporate governance variables include the independent board, board size, audit committees, and the reputation of auditors and the implementation of ERM on firm value. Sample of this study was selected by exploring purposive sampling method. The sample of this study consists of 20 companies with the observation period of three (3) years (60 observations). The findings of this study showed that the independent board positively and significantly affect firm value. This result indicates that the greater proportion of independent member on board of the company, then the monitoring function could be improved and the lower the likelihood of conflict, so that the company's value increased. This study can not provide an empirical evidence on the impact of the board size and the audit committee on firm value. However, this found the the negative relationship between auditor's reputation and firm value. Interm of ERM, this study ound that there is a postive relationship between ERM implementation and firm value. It means that ERM implementations are used as part of overall corporate strategy, which allows companies to make better decisions and adjusted with acceptable risk, thus ultimately enhance shareholder value.
MANAJEMEN RISIKO, KUALITAS CORPORATE GOVERNANCE, STATUS KEUANGAN PERUSAHAAN, DAN PERILAKU OPPORTUNISTIK MANAJERIAL
Authors: Kamaludin Kamaludin , Nikmah Nikmah , Hijroini Hijroini
Published: October 2022

This study aims to examine the causal relationship between the variables of risk management, the financial status of the company, the quality of corporate governance and managerial opportunistic behavior. Risk management is measured by current ratio, the company's financial status is measured by Altman Z Score bankruptcy prediction, such as the quality of corporate governance Corporate Governance Perception Index (CGPI) while conducting managerial opportunistic behavior pattern of earnings management is proxied by Eckel Index (1981). Testing is done with path analysis (path analysis) with the help SmartPLS 1.10 versions in 47 companies listed on the Indonesian Institute of Corporate Governance (IICG) 2011-2013 and submit an annual report on the Indonesia Stock Exchange (IDX). This study found that the risk management and financial status of the company does not have an influence on managerial opportunistic behavior. While the quality of corporate governance can reduce managerial opportunistic behavior. Risk management is a negative impact on the quality of corporate governance while financial status may have an impact on the quality of corporate governance. Risk management had a positive influence to the company with a sound financial status. In path analysis, risk management is not directly influence on managerial opportunistic behavior. But risk management can improve the financial status of the company's reputation and raise the quality of corporate governance, so as to suppress the manager to perform income smoothing. On the one hand, managers still perform income smoothing though the company has a risk management and corporate governance, since the motivation that is efficient to perform earnings management. In this case, financial status and corporate governance becomes an intervening variable.
TINJAUAN STABILITAS KEUANGAN BANK MELALUI TINGKAT PERSAINGAN DAN DIVERSIFIKASI PENDAPATAN: STUDI PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nova Nova
Published: October 2022

This study investigated the relationship between the level of competition between banks and revenue diversification on financial stability of commercial banks during 2008- 2013. The level of competition in this study measured by the market share of net interest income. Revenue diversification measured using Hirscman Herfindhal Index, while the bank's financial stability is measured by ZScore for banking industry. Models were analyzed using a fixed effect regression models. The results showed that the bank samples is vurnerable to the intense of competition. Although the research sample has relatively high market share, but its has not shown the resilience to face the competition. Low level of revenue diversification on bank samples showed that they did not implement a diversification strategy, then can not gain benefit from revenue diversification strategy
PENGARUH ECONOMIC VALUE ADDED DAN EARNING PER SHARE TERHADAP RETURN SAHAM (PENDEKATAN DATA PANEL)
Authors: Amyulianthy Rafrini , K.Ritonga Elsa
Published: October 2022

The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This research was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI PEMERINTAH DAERAH
Authors: Fadli Fadli
Published: October 2022

This study aims to: examine the influencing of participatory budgeting, budget goal clarity, and organizational commitment on budgetary slack of government agency unit. A total of 172 officials of echelon 2, 3, and 4 of government agency unit were selected as a sample of this study. The data used in this study are primary data by collecting data through questionnaires. The study found that participatory budgeting, budget goal clarity, and organizational commitment negatively affect budgetary slack of government agency unit. This findings imply that the government agency unit budget slack could be reduced since those organization provide budget by involving all official mainly echelon 2, 3 and 4, defined clearly organization goal, and higher organization commitment.
FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERMASALAH GOLONGAN BERPENGHASILAN TETAP
Authors: Kanda Pajri , Saiful Saiful , Puspita Lisa Martiah Nila
Published: October 2022

The aim of this reaserch is to analyze the the influencing of fraud, poor management, internal problem between debtor and the company, Bad debtor attitude, abuse installments by coordinator on financing performance problems of fix income group debtors of Islamic bank.By using cluster sampling method, the 100 respondents were selected as a sample of the study. Using logistic regression analysis, this study found that fraud and debtor attitude influence on financing performance of fix income debtors. It mean that both fraud and debtor attitude can used to predict the non performing financing of fix income debtors in Islamic Bank. This study also found that poor management, internal problem between debtor anda the company and abuse installments by coordinator are not influence on financing performance problems of fix income group debtors.
PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KESADARAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK BADAN
Authors: Refnini Refnini , Indriani Rini , Aprila Nila
Published: October 2022

The purpose of the research was to prove the influence knowledge of tax, service quality of tax officers and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City.The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 83 respondents. The method of the data analysis used multiple regression analysis.The results from the data analysis showed that: understanding of tax, the service quality of tax officers and the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.
FAKTOR PENENTU EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM UNIVERSITAS BENGKULU
Authors: Verawati Hasrini , Husaini Husaini , Aisyah Siti
Published: October 2022

This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control, and governance of the effectiveness of financial management.This research was conducted by giving questionnaires to financial managers the University of Bengkulu that have been based on the ease of obtaining the sample.The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu
PENGARUH KEMAMPUAN DASAR DAN PENDUKUNG TERHADAP KOMPETENSI SISWA AKUNTANSI SEKOLAH MENENGAH KEJURUAN
Authors: Contessa Emilia , Aziza Nurna
Published: October 2022

The purpose of this research is to examine the influence of basic of capability SMK’S student Mathematic, Bahasa Indonesia, English, Fundamental Accounting, Financial Accounting and Cost Accounting. The sample of this study concaist of 111 student of SMKS 11 2014th. The study found that the capability SMK’S student in Mathematic, Fundamental Accounting, Financial Accounting give positively influence to student competency skill. Meanwhile the variable of basic Indonesia language, English language, and Cost Accounting did not give positive influence to student competency. The implemention can be used as input in the process of learning to prepare SMK graduate wits good quality and to increase the knowledge and development of future research. Therefore, capability of Mathematic, Fundamental Accounting, and Financial Accounting should be improved more than before.
RELEVANSI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Lestari Ikhlazia Indah , Kamaludin Kamaludin , Midiastuty Pratana Puspa
Published: October 2022

This study aims to test whether there is a higher value relevance of financial ratios after the IFRS convergence than before the IFRS convergence and whether there is a difference in the value relevance of financial ratios in explaining stock prices between the periods before and after the IFRS convergence.The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2011-2012. Using the purposive sampling technique, 94 companies were the samples of this study. The results show that there is no value relevance of the value of the liquidity and solvency ratios after IFRS which is higher than before IFRS and there is a value relevance of the value of the profitability ratio after IFRS which is higher than before IFRS. The results also show that there is a difference in the effect of the relevance of financial ratios in explaining stock prices after the application of IFRS compared to before the application of IFRS.
KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS
Authors: Sari Mayang , Husaini Husaini
Published: October 2022

This study aims to determine the effect of audit committee characteristics and ownership structure on financial distress. Audit committee characteristics used in this study is the independence of the audit committee, audit committee expertise, audit committee size and the frequency of audit committee meetings while the ownership structure used this study is institutional ownership and managerial ownership.The population of non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Based on purposive , there are 364 samples consist of 294 financially distressed firms and 70 financially distressed firms. Criteria of financial distress in this study viewed from a negative net profit two years in a row. While non-financial criteria of distress seen positive net profit two years in a row and for more than one year of dividend payments . Data analysis using logistic regression with SPPS 16 .The analysis showed that the expertise of the audit committee and audit committee meeting frequency is significantly negative effect on financial distress.
FAKTOR YANG MEMPENGARUHI RELIABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Paderry Paderry
Published: October 2022

This study aims to examine and obtain empirical evidence about factors that affect the reliability of local government financial reporting. This research is motivated by the fact that the  local government financial reporting should provide information on reliable in assessing accountability and decision making of various parties.  Variables that will be tested in this study is the quality of human resources, utilization of information technology, accounting internal controls, and organizational commitment (as an independent variable) against the reliability of local government financial reporting (as the dependent variable).The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 66 respondents who are local government financial reporting staff in the Rejang Lebong district. The hypothesis in this study were tested using t test and f test.The results of this study is test showed that the quality of human resources, the utilization of information technology, internal accounting controls, and organizational commitment significantly influence the reliability of local government  financial reporting.
DETERMINAN KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN
Authors: Herlina Herlina , Aziza Nurna , Ilyas Fitrawati
Published: October 2022

Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan item-item pengungkapan biasanya dilakukan melalui laporan tahunan atau sustainability report. Penelitian ini menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan pada perusahaan manufaktur di BEI dengan memperluas item-item pengungkapan. Item pengungkapan diidentifikasi Indeks IER. Peneliti memperoleh 35 item pengungkapan. Faktor-faktor yang diduga mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan adalah leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kepemilikan manajerial dan umur Perusahaan.Sampel penelitian adalah seluruh perusahaan yang mengungkapkan tanggung jawab sosial dan lingkungan pada periode 2007-2013. Jumlah obervasi yang digunakan adalah 322 observasi. Kebijakan pengungkapan tanggung jawab sosial dan lingkungan diukur dengan indek IER. Pengujian hipotesis dilakukan dengan analisis regresi berganda.Hasil pengujian gagal membuktikan pengaruh leverage, profitabilitas, ukuran dewan komisaris, dan kepemilikan manajerial dan umur perusahaan terhadap pengungkapan tanggung jawab sosial dan lingkungan. Ukuran perusahaan sebagai satu-satunya faktor yang mempengaruhi kebijakan pengungkapan sosial dan lingkungan, sehingga mendukung hipotesis ukuran perusahaan dalam teori akuntansi positif.
PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN BARANG MILIK NEGARA
Authors: Kurniawan Kurniawan , Saiful Saiful , Midiastuti Pratana Puspa
Published: October 2022

The purpose of this research is to analyze the influence of human resources capacity and the utilization of information technology toward the quality of state property report. This research was conducted on units under the KPPN Bengkulu authority.The populations of this research were the operators of state property reports in the units under the KPPN Bengkulu authority whose have more than 2 years working experiences. The variables of this research are the human resources capacity and the utilization of information technology as the independent variables and the dependent variable is the quality of state property report (Y). The data are collected from the questionnaire filled by 121 operators of the state property report. The data analysis method of this research was multiple linear regressions.The results show that the human resources capacity and the utilization of information technology have the positive influence toward the quality of state property report. The implication of this research toward the units was the units under the KPPN Bengkulu authority have to manage the human resources and utilize the state property.
DETERMINAN MINAT NASABAH DALAM MEMILIH PEMBIAYAAN SYARIAH
Authors: Hertika Elvira , Saiful Saiful , Suranta Eddy
Published: October 2022

The purpose of this research is to determine the influence of knowledge, religious obligation, attitude, social influence and pricing of islamic personal financing toward the intention to use islamic personal financing. This research was conducted on PT Bank BNI Syariah Branch of Bengkulu.The populations of this research were customers who use of Islamic personal financing at PT Bank BNI Syariah Branch of Bengkulu both existing customers or new customers. The data are collected from the questionnaire filled by 89 customers who use the of Islamic personal financing. The data analysis method of this research was processing by SmartPLS.The results show that knowledge an social influence have the positive significant influence toward the intention the customer in choosing the Islamic personal financing. Pricing of islamic personal financing have positive influence while religious obligation, attitude has no influence toward the intention the customer in choosing the Islamic personal financing. The results of this study have implications for  more effective strategies can be recommended to attract bank customers to use Islamic personal financing. The findings of this study should be of value to Islamic banks in terms of expanding their customer base.
PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN KUALITAS AUDIT
Authors: Wahyuni Mirra Sri , Irwansyah Irwansyah , Baihaqi Baihaqi
Published: October 2022

The purpose of this research is to ditermine the influence of Professionalism, Experience, Understanding of Good Governance of  Bengkulu Auditor to the audit quality in financial supervision. As the samples used in this study is the Inspectorate Offices of Bengkulu Province. While the data analysis was conducted on the data obtained from the questionnaires of 60 respondents who served as auditor.The data analysis results show that the Professionalism, Experience, and Good Governance have positive influence  on auditing quality of auditor at Bengkulu Province Inspectorate.The research finding can be used as positive recomandation for input to further enhance of professionalism, experience and the  good governance understanding in order to improve to be higher quality audit by auditor of  Inspectorate of Bengkulu Province.
EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDITOR EKSTERNAL DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN
Authors: Indella Dwi Rahma , Husaini Husaini
Published: October 2022

The purpose of this study was to obtain empirical evidence on the effect of the effectiveness of the audit committee and the quality of the external auditors on the possibility of financial statement fraud.The population in this study are non-financial companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, 104 companies were selected as samples. The sample is categorized into two categories, namely fraud companies and non-fraud firms.This study found that the independent audit committee, the number of audit committee meetings, the expertise of the audit committee, the gender diversity of the audit committee, the ethnicity of the audit committee, and the quality of the external auditors did not affect the likelihood of financial statement fraud. In addition, company size and leverage do not affect the possibility of fraudulent financial statements. Meanwhile, company performance actually affects the possibility of financial statement fraud.
FAKTOR PENENTU KINERJA MANAJERIAL SKPD DI KOTA BENGKULU
Authors: Melinda Rekha , Fadli Fadli
Published: October 2022

This study aims to examine the effect of public accountability, clarity of budget targets, and management control systems on SKPD managerial performance.The population of this study was all SKPDs of Bengkulu City. Data collection using a questionnaire. Obtained as many as 89 respondents consisting of echelon II, echelon III, echelon IV officials. Data analysis using multiple linear regression.The results showed that public accountability, clarity of budget targets, and management control systems had a positive and significant effect on SKPD managerial performance.
PENENTU KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Prabulana Rahadian Dopin , Saiful Saiful , Suranta Eddy
Published: October 2022

The dividend distribution policy is a difficult financial decision for management. The research objective was to examine the determinants of the Dividend Payout Ratio (DPR) in companies listed on the Indonesian stock exchange. The independent variables used in this study are Free Cash Flow (FCF), Debt Rate (LEVERAGE), Foreign Ownership Level (FOREIGN), Growth Rate (GROWTH), and Company Size (SIZE).The research sample was 62 non-financial companies listed on the Indonesia Stock Exchange using multiple regression analysis. This study is exposed to the problem of classical assumptions, namely data normality and cannot be resolved due to the limitations of the study sample. This study is also affected by the problem of heteroscedasticity so that the hypothesis testing uses weighted least square (WLS).The results showed evidence that FCF, Growth and Size have an effect on dividend payment policies and Leverage and Foreign have no effect on dividend payments. This study shows that investors who expect dividend payments can invest in companies that have a high FCF, large size and low growth, on the other hand, if investors expect a greater investment return, it can be obtained from Capital Gain. This research also shows that agency conflicts related to FCF can be resolved through dividend payments.
ETIKA PROFESI SEBAGAI PEMODERASI KEMAMPUAN DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
Authors: J Yulianti , Husaini Husaini , Aisyah Siti
Published: October 2022

The purposes of this research are to prove the influence of ability on the audit quality Bengkulu Province Inspectorate Auditors; to prove the influence of the auditors independency on the audit quality Bengkulu Province Inspectorate Auditors; to prove the moderating influence of the profession ethic on the correlation of ability on the audit quality on Inspectorate Auditors in Bengkulu Province and to prove the moderating influence of the profession ethic on the correlation of auditors independency on the audit quality Bengkulu Province Inspectorate Auditors.The data used in this research is the primary data which was gained by spreading the questionnaires to 101 respondents of Bengkulu Province Inspectorate Auditors. This research used multiple linear regression and moderated regression analysis.The research result are the ability have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; auditors independency have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; the profession ethics have moderating effect on correlation between ability and the audit quality on Inspectorate Auditors in Bengkulu Province; and the profession ethics have not moderating effect on the correlation between independency with the audit quality on Inspectorate Auditors in Bengkulu Province.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Authors: Fitranita Vika , Kamaludin Kamaludin , Midiastuty Pratana Puspa
Published: October 2022

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.
ANALISIS KINERJA KEUANGAN DAN FINANCIAL DISTRESS PERBANKAN SYARIAH DI INDONESIA
Authors: Sari Dian Wulan , Husaini Husaini , Usman Darman
Published: October 2022

The growth of Islamic banking is currently progressing. This is evidenced was many founding Islamic banks after Muamalat Bank. But this doesn’t mean that the inevitable progress of financial distress. Financial distress can be avoided if the financial performance in a good condition. This research to analyze the influence of CAMEL financial ratios the financial distress of Islamic banking in Indonesia, so that bank management can anticipate the financial distress.This research used secondary data from Quarterly Financial Statements and Report of Good Corporate Governance (GCG) from 2011-2014. The variables used were 9 financial ratios, they are: CAR, KAP, GCG, NOM, ROA, ROE, REO, STM, and FDR. The Samples were obtained by using random sampling method, as many as 9 Islamic Banks (BUS) of a total population of 11 BUS. The Analyzer used is the Logistic Regression.The results of logistic regression test showed that the ratio of CAR, GCG, NOM, ROA, STM, and FDR had no significant effect negatively on the financial distress of Islamic banking in Indonesia, the ratio of REO positively no significant effect on the financial distress of Islamic banking in Indonesia. While KAP and ROE ratios negatively significant effect on the financial distress of Islamic banking.
PENGARUH RASIO-RASIO MODAL KERJA DAN ARUS KAS OPERASI TERHADAP PROFITABILITAS
Authors: Wahyuni Marina Fitri , Saiful Saiful , Nikmah Nikmah
Published: October 2022

This study aimed is find an empirical evidence about the influence of working capital ratios and cash flow on profitability. Working capital ratios is proxied by the cash conversion cycle, current ratio, quick ratio, inventory turnover, accounts receivable turnover, turnover of debt and working capital turnover. Meanwhile cash flows dan profitability measured by change in cash flows and return on investment (ROI) respectively.Based on purposive sampling, 67 manufacturing companies were selected as a sample of this study for three years observation.This study found that the cash conversion cycle and quick ratio negatively influence on profitability. Incontrast, this study also found that current ratio positively influence on profitability. This study could not find the influence of inventory turnover, accounts receivable turnover, turnover of debt, working capital turnover, and operating cash flow on profitability.
PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, AKUNTABILITAS PUBLIK DAN KINERJA INSTANSI PEMERINTAH
Authors: Cholis Nur , Fadli Fadli
Published: October 2022

This research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. This study uses the Organization of Regional Devices (OPD) Bengkulu City as a sample of research.The sample selection in this research is done by using purposive sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS program.The result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution.
PERSEPSI AUDITOR INTERNAL TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT INTERNAL
Authors: Susanti Weni , Fachruzzaman Fachruzzaman , Baihaqi Baihaqi
Published: October 2022

The research was conducted by purposed to know the effect of competence, independence, objectivity and integrity toward audit quality in inspectorate of Province Bengkulu.Analyzed data obtained from 67 respondents, of which the respondents were auditors in inspectorate of Province Bengkulu. Data used in this research is primary data based on questionnaires. The data were analyzed by multiple regression using SPSS 23.Result of the study shows that competence, independence, objectivity and integrity have a significant effect on audit quality in inspectorate of province Bengkulu, meaning that the increase of competence, independence, objectivity and integrity the improvement of audit quality in inspectorate of province Bengkulu. This study also found that competence, independence, objectivity and integrity simultaneously influence on the audit quality in inspectorate of province Bengkulu. meaning that the increase of competence, independence, objectivity and integrity the improvement of the the audit quality in inspectorate of province Bengkulu.
KARAKTERISTIK PEMERINTAH, TEMUAN AUDIT DAN KINERJA KEUANGAN PEMERINTAH PROVINSI BENGKULU
Authors: Afriansyah Berli , Fadli Fadli , Usman Darman
Published: October 2022

This study aims to examine the effect of measures of government characteristics and audit findings on the financial performance of the district/city government of Bengkulu Province. The government characteristics observed consist of the size of government, regional wealth, dependence on central funds, administrative age, and balance funds.The subjects in this study were regencies/cities in Bengkulu Province which consisted of 9 regencies and one city. The data collection technique in this research is document analysis, namely secondary data in the form of local government financial reports for 2011-2015. The data analysis technique used a multiple linear regression test.The results showed that: government size, regional wealth, dependence on central funds, administrative age, balanced funds, and audit findings had no effect on financial performance in the Municipal / Regency government of Bengkulu Province
KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI PULAU SUMATERA
Authors: Abdullah Abdullah , Mardatillah Sri
Published: October 2022

This study aims to analyze improve of the financial performance local government in Sumatera island period 2012-2016 measured through the calculating the degrees decentralization ratio,dependency ratio, local finance activity ratio, effectiveness ratio, efficiency ratio, the ratio of harmony and growth ratio. This research used the descriptive approach.The sample in this research was local government Sumatera island period 2012-2016. Method of data collection had purposive sampling technique. The analysis data using descriptive analysis and trend analysis to saw increase of financial performance.The result of this study indicate that performance of the financial local government in Sumatera island having an increase seen from degrees decentralization ratio,dependent ratio, local finance activity ratio,the ratio of harmony, and growth expenditure ratio. While the effectiveness ratio, efficiency ratio, and growth income ratio show fluctuations in the performance of the financial local government in Sumatera island.
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA BANK TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nilhasanah Nilhasanah
Published: October 2022

The purpose of this study is to examine the relationship between corporate social performance and financial performance. In addition, this study also aims to examine corporate social responsibility disclosure as a moderating variable the relationship between corporate social performance and financial performance of banking companies in Indonesia. The sample consisted of 35 listed bank in Indonesia Stock Exchange. The results of the study showed that the corporate social responsibility performance negatively effect financial performance. This means that the higher the cost of corporate social responsibility, the lower the company's financial performance. In testing the effect of moderating variable, the results of this study does not provide evidence that the corporate social responsibility disclosure as a moderating variable relationship between corporate social performance and financial performance. However, other results in this study showed that as the independent variable, the corporate social responsibility disclosure positively effect on financial performance, which means that the more items that disclosed the company, the higher the company's financial performance
KARAKTERISTIK KEUANGAN SEKOLAH DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN SEKOLAH KEJURUAN DI BENGKULU UTARA
Authors: Minarti Aznia , Fadli Fadli , Puspita Lisa Martiah Nila
Published: October 2022

This research aims is to determine the school financial characteristics and supervision on the effectiveness of financial management of Vocational School in North Bengkulu. In this study the object of research is the school treasurer, treasurer committee, Chairman of Komita, and principal. Characteristics of school finance at are good or run according to the rules. Monitoring of financial management is also indispensable in the financial management of vocational schools. The results of the study indicate that the respondents' answers tend to agree to some point of activity carried out by the principal, school committee, treasurer, etc. The school financial management process should be efficient, cost-effective and financially appropriate, financial management must be well-directed and controlled in accordance with the original plan, program/activity, be open or transparent, and wherever possible using the capability/revenue outcome of funds which has been targeted through the previous plan is quite possible, so that the effectiveness of financial management can work well.
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI MANAJER KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH
Authors: Pratiwi Wallensy Septi , Nurazi Ridwan , Puspita Lisa Martiah Nila
Published: October 2022

The purpose of this research is to analyze the influence of the government’s internal control system, the competence, and the educational background of the financial management officers toward the quality of government of finance report. This research was conducted in the Ministry of Religius Affairs of Bengkulu Province. The populations of this research were all financial management officers from one regional office and 10 districts residing in the Ministry of Religius Affairs of Bengkulu Province which have a working period of more than one year. The data are collected from 100 financial administrators through questionnaires. The data analysis method of this research was multiple linear regressions. The results show that the government’s internal control system, and the competence have a positive effect on the quality of government of finance report. Meanwhile, the educational background does not have effect on the quality of government of finance report. The implication of this research is to produce quality of financial reports at the Ministry of Religius Affairs of Bengkulu Province, conducted with applying the internal control system, and improving employee competency.
PENGARUH MOTIVASI, TUNJANGAN KINERJA DAN KOMITMEN PIMPINAN TERHADAP TINGKAT KECURANGAN PEGAWAI
Authors: Qodari Amimah , Fachruzzaman Fachruzzaman , Coryanata Isma
Published: October 2022

The aim of this research is to investigate the effect of motivation, performance allowance, and leaders’ commitment toward employees’ fraud level at Institut Agama Islam Negeri (IAIN) Curup. The population of this research is all 50 civil servants of IAIN Curup who receive performance allowance. This research employs total sampling method in which the sample is the whole number of population. The result shows that motivation positively affects the employees’ fraud level. On the other hand, performance allowance negatively affects the employees’ fraud level, and the leaders’ commitment does not give any effect to the employees’ fraud level.
PENGARUH EFEKTIVITAS AUDIT OPERASIONAL, PENGENDALIAN INTERNAL DAN PROFESIONALISME APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN RUMAH SAKIT
Authors: Permatasari Aulia , Fachruzzaman Fachruzzaman , Abdullah Abdullah
Published: October 2022

The purpose of this study was to determine whether the effectiveness of operational audits, internal control and professionalism of financial management personnel had an effect on the quality of hospital financial reports. This research is a causal comparative study with a quantitative approach. The data used in this study are primary data through answers to questionnaires from research respondents. Respondents of this study were financial management officers of Bengkulu hospital. To obtain data, field research techniques is used with documentation, namely collecting secondary data such as books, literature, leaflets and archives relating to the object of research, interviews to strengthen the arguments of the authors and distributing questionnaires. All data presentation and analysis used in this study used the assistance. For testing the questionnaire used analyzes of validity tests, reliability tests, classical assumption tests consisting of normality test, multicollinearity test and heteroscedasticity test. The results of this study indicate that the effectiveness of operational audits, internal control and professionalism has a significant effect on the quality of hospital financial reports.
ANALISIS ALOKASI BELANJA MODAL DALAM PENGENTASAN KEMISKINAN DI PEMERINTAH KABUPATEN SELUMA
Authors: Deviana Deviana , Husaini Husaini , Abdullah Abdullah
Published: October 2022

This study aims to analyze the proportion of capital expenditures allocated and justified in poverty alleviation in the Seluma Regency. The sample of this research is five local government organizations (OPD) which are under the auspices of Seluma Regency. This study found that the allocation of capital expenditure for poverty alleviation during the period of 2014-2016 is fluctuated with the largest funds allocated in 2014 which amounted to 86,71% of total capital expenditure from Seluma Regency Budget and the smallest allocation of funds occurred in 2015 which amounted to 35,14% of total capital expenditure of Seluma Regency Budget. The study found that Seluma Regency has implemented poverty alleviation programs with high allocation of capital expenditure in activities related to poverty alleviation as the evidence.
ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI
Authors: Heryawati Elma , Indriani Rini , Midiastuty Pratana Puspa
Published: October 2022

This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI MANAJEMEN DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH
Authors: Asnida Nila , Irwansyah Irwansyah , Aprila Nila
Published: October 2022

This study aims to examine empirically the Influence of Government Internal Control Systems (GICS), Regional Management Information Systems (RMIS), and Application of Government Accounting Standards (GAS) to the Quality of Financial Statements (QFS). This research was carried out at the regional government of Bengkulu Province, using a sample of 84 respondents. Data collection methods use surveys, while data analysis techniques used are validity and reliability testing, hypothesis testing is done using linear regression analysis.The results of the study show (1) the application of GICS has a positive effect on the QFS. By continuously strengthening GICS, it will have an impact on improving the QFS. (2) The application of RMIS has a positive effect on the QFS. This shows that the better the implementation of the regional management information system, the more qualified local government financial reports will be. (3) GAS implementation has a positive effect on the QFS. This proves that the better the level of implementation of QFS that is carried out in the preparation of financial statements, it will have a positive impact on improving the QFS.
DAMPAK PERUBAHAN TARIF PAJAK BADAN TERHADAP TAX AVOIDANCE DI INDONESIA
Authors: Oktavianie Rian
Published: October 2022

This study aims to purpose the impact of changes in corporate tax rates to tax avoidance in Indonesia. The samples are manufacturing companies listed in Indonesia Stock Exchange which published reporting statement during 2007-2014.The sampling technique used is purposive sampling and obtained 25 companies with data processed about 200. The independent variable in this study are tax avoidance before tax rates changes (X1) and the tax avoidance after tax rates changes (X2), while the dependent variable is tax avoidance (Y). The analysis used descriptive statistical anaylsis, test Kolmogrov-Smirnov, and different t-test with used paired sample test as tool. T-test used to know the level of differences tax avoidance between before and after tax rates changes tax with apply in corporate.Results from this study indicate that there are differences in tax avoidance before and after the change in corporate tax rates. Tax avoidance as measured by the Cash ETR and Current ETR shows that after changes in corporate tax rate higher tax avoidance or tax increases. Whereas measurement by Effective Tax Rates and Total Book Tax Differences shows that there are differences of tax avoidance lesser or reduced after the change in corporate tax rates.
PENGARUH PROFITABILITAS, KUALITAS AUDIT, NILAI PERUSAHAAN, DEWAN KOMISARIS INDEPENDEN DAN UKURAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Syahrani Tiara
Published: October 2022

This study aimed to empirically examine the effect of profitability, audit quality, value company, independent board of commissioner, size of board of commissioner to earning management. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2017.This study used the purposive sampling method to select sample from the population. Based on this method, sample of 55 manufacturing firms were obtained from the period 2014-2017. The multiple linear regression was used to analysis data. Proxy measurements for earning management is using modified Jones models.The result of multiple regression analysis show that the profitability and size of board of commissioner positivly affecting to earning management, audit quality and independent board of commissioner negatively affecting earning management. While the value company has not effect to earning management.