The purpose of this study is to examine the influence of ownership structure to financial distress. The independent of this study are foreign ownership, institutional ownership, and state ownership. The data in this study are annual reports of BUMN companies in Indonesia that listed in Indonesia Stock Exchange (BEI) in 2015-2019. Total samples are 105 companies. This study used purposive sampling as the sampling method and multiple linear regression as the data analysis. The results of this study indicates that the foreign ownership, institutional ownership, and state ownership have no significant influence to likelihood of financial distress.
{"title":"Pengaruh Struktur Kepemilikan terhadap Financial Distress: Studi Empiris Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019","authors":"Anja Suryadi, Vanica Serly","doi":"10.24036/jea.v4i2.413","DOIUrl":"https://doi.org/10.24036/jea.v4i2.413","url":null,"abstract":"The purpose of this study is to examine the influence of ownership structure to financial distress. The independent of this study are foreign ownership, institutional ownership, and state ownership. The data in this study are annual reports of BUMN companies in Indonesia that listed in Indonesia Stock Exchange (BEI) in 2015-2019. Total samples are 105 companies. This study used purposive sampling as the sampling method and multiple linear regression as the data analysis. The results of this study indicates that the foreign ownership, institutional ownership, and state ownership have no significant influence to likelihood of financial distress.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115848778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study is a quantitative study that aims to obtain empirical evidence regarding the influence of regional wealth and regional expenditure on the disclosure of Internet Financial Reporting (IFR) in local governments. The population in this study is the district/city government in West Sumatra Province for the period 2018-2020 for 3 years. This study uses purposive sampling method in selecting the sample, with a sample size of 19 districts/cities in West Sumatra Province. The type of data in this study is secondary data obtained from BPK. Analysis of the data used is multiple regression analysis. The results of this study indicate that regional wealth has no effect on IFR disclosure, and regional expenditures have a negative and significant effect on IFR disclosure.
{"title":"Pengaruh Kekayaan Daerah dan Belanja Daerah terhadap Pengungkapan Internet Financial Reporting (IFR) pada Pemerintah Daerah","authors":"W. Putri, Mia Angelina Setiawan","doi":"10.24036/jea.v4i2.482","DOIUrl":"https://doi.org/10.24036/jea.v4i2.482","url":null,"abstract":"This study is a quantitative study that aims to obtain empirical evidence regarding the influence of regional wealth and regional expenditure on the disclosure of Internet Financial Reporting (IFR) in local governments. The population in this study is the district/city government in West Sumatra Province for the period 2018-2020 for 3 years. This study uses purposive sampling method in selecting the sample, with a sample size of 19 districts/cities in West Sumatra Province. The type of data in this study is secondary data obtained from BPK. Analysis of the data used is multiple regression analysis. The results of this study indicate that regional wealth has no effect on IFR disclosure, and regional expenditures have a negative and significant effect on IFR disclosure.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"382 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132104240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to examine the effect of emotional intelligence, spiritual intelligence, and locus of control on the tendency of accounting fraud. The population in this study is the regional work unit in Tanah Datar Regency, totaling 24 SKPD, and the respondents are the head of the office, the head of the finance department, and staff from each SKPD. The research design used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 72 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) emotional intelligence has no effect on the tendency of accounting fraud in the Regional Work Unit (SKPD) of Tanah Datar Regency, (2) spiritual intelligence has a negative and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency. (3) Internal locus of control has no effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency.
{"title":"Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Locus of Control terhadap Kecenderungan Kecurangan Akuntansi","authors":"Gian Javier Fausta, Nelvirita Nelvirita","doi":"10.24036/jea.v4i2.536","DOIUrl":"https://doi.org/10.24036/jea.v4i2.536","url":null,"abstract":"The purpose of this study was to examine the effect of emotional intelligence, spiritual intelligence, and locus of control on the tendency of accounting fraud. The population in this study is the regional work unit in Tanah Datar Regency, totaling 24 SKPD, and the respondents are the head of the office, the head of the finance department, and staff from each SKPD. The research design used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 72 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) emotional intelligence has no effect on the tendency of accounting fraud in the Regional Work Unit (SKPD) of Tanah Datar Regency, (2) spiritual intelligence has a negative and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency. (3) Internal locus of control has no effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114752955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine and find out about the audit quality of companies listed on Bursa Efek Indonesia from 2015 to 2019. in taking samples in this study using purposive sampling method. The data used in this study is the annual report of companies listed on the Bursa Efek Indonesia obtained from the Bursa Efek Indonesia website and the website of each sample company, testing is done by using regression. The results showed that Auditor Industry Specialization had a positive effect on audit quality, Audit Fees had no significant effect on audit quality, Audit Delay had a positive effect on audit quality, New Clients had no significant effect on audit quality, and KAP Size (Big 4 or Non Big 4) does not have a significant effect on audit quality and the number of clients has a negative effect on audit quality in companies listed on the Bursa Efek Indonesia in 2015-2019.
{"title":"Faktor Determinasi Kualitas Audit: Studi Empiris pada Entitas yang Listing di Bursa Efek Indonesia Priode 2015 - 2019","authors":"R. Fauzi, Charoline Cheisviyanny, Dovi Septiari","doi":"10.24036/jea.v4i2.461","DOIUrl":"https://doi.org/10.24036/jea.v4i2.461","url":null,"abstract":"This study aims to determine and find out about the audit quality of companies listed on Bursa Efek Indonesia from 2015 to 2019. in taking samples in this study using purposive sampling method. The data used in this study is the annual report of companies listed on the Bursa Efek Indonesia obtained from the Bursa Efek Indonesia website and the website of each sample company, testing is done by using regression. The results showed that Auditor Industry Specialization had a positive effect on audit quality, Audit Fees had no significant effect on audit quality, Audit Delay had a positive effect on audit quality, New Clients had no significant effect on audit quality, and KAP Size (Big 4 or Non Big 4) does not have a significant effect on audit quality and the number of clients has a negative effect on audit quality in companies listed on the Bursa Efek Indonesia in 2015-2019.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125188309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of collectivism, herding behavior and accounting understanding on intention to implementation SAK EMKM. This type of research is classified as survey research with a quantitative approach. The population in this study were SMEs manager in Dumai City, Indonesia. The research sample was determined by purposive sampling method. The amount of samples in this study was 80 respondents. The statistic testing result showed that collectivism have no effect on intention to implementation SAK EMKM, but variable herding behavior and accounting understanding have positive significant effect on intention to implementation SAK EMKM.
{"title":"Pengaruh Collectivism, Herding Behavior dan Pemahaman Akuntansi terhadap Intensi Pengimplementasian SAK EMKM","authors":"Puspa Rini, Eka Fauzihardani","doi":"10.24036/jea.v4i2.492","DOIUrl":"https://doi.org/10.24036/jea.v4i2.492","url":null,"abstract":"This study aims to examine the effect of collectivism, herding behavior and accounting understanding on intention to implementation SAK EMKM. This type of research is classified as survey research with a quantitative approach. The population in this study were SMEs manager in Dumai City, Indonesia. The research sample was determined by purposive sampling method. The amount of samples in this study was 80 respondents. The statistic testing result showed that collectivism have no effect on intention to implementation SAK EMKM, but variable herding behavior and accounting understanding have positive significant effect on intention to implementation SAK EMKM.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116455601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of Regional Government Characteristics (Regional Financial Independence, Degree of Decentralization, and Population) and Financial Factors (Efficiency Ratio, Growth Ratio, and Effectiveness Ratio) on financial difficulties in Regency/City local governments in Indonesia in 2017-2019. . This study uses secondary data from BPK and BPS. The sampling technique used is a simple random sampling technique. So that obtained a sample of 170 districts and 54 cities per year. Data analysis is multiple linear regression analysis. This study found that (1) regional financial independence had a significant positive effect on financial distress, (2) the degree of decentralization had a significant negative effect on financial distress, (3) the population had a significant negative effect on financial distress, (4) the efficiency ratio had a significant positive effect on financial distress, (5) the growth ratio has a positive and insignificant effect on financial distress, (6) the effectiveness ratio has a positive and significant effect on financial distress
{"title":"Pengaruh Karakteristik Pemerintah Daerah dan Faktor Keuangan terhadap Kondisi Financial Distress di Indonesia","authors":"Elfiyana Elfiyana, Fefri Indra Arza","doi":"10.24036/jea.v4i2.500","DOIUrl":"https://doi.org/10.24036/jea.v4i2.500","url":null,"abstract":"This study aims to determine the effect of Regional Government Characteristics (Regional Financial Independence, Degree of Decentralization, and Population) and Financial Factors (Efficiency Ratio, Growth Ratio, and Effectiveness Ratio) on financial difficulties in Regency/City local governments in Indonesia in 2017-2019. . This study uses secondary data from BPK and BPS. The sampling technique used is a simple random sampling technique. So that obtained a sample of 170 districts and 54 cities per year. Data analysis is multiple linear regression analysis. This study found that (1) regional financial independence had a significant positive effect on financial distress, (2) the degree of decentralization had a significant negative effect on financial distress, (3) the population had a significant negative effect on financial distress, (4) the efficiency ratio had a significant positive effect on financial distress, (5) the growth ratio has a positive and insignificant effect on financial distress, (6) the effectiveness ratio has a positive and significant effect on financial distress","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130937972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial performance is an activity of analyzing financial statements that is to see how far the company has carried out its duties in accordance with the established financial implementation rules. The purpose of this study is to determine the effect of market share and intellectual capital with the VAIC method, there are VACA, VAHU and STVA on the financial performance of Islamic banking. This study uses quantitative data using multiple linear regression data analysis. The population in this study were Islamic banks registered in Indonesian banking in 2014-2019. The results of this study indicate that the market share has no significant effect on the financial performance of Islamic banking. VACA, VAHU and STVA has no significant effect on the financial performance of Islamic banking.
{"title":"Pengaruh Market Share dan Intellectual Capital terhadap Kinerja Keuangan Perbankan Syariah di Indonesia","authors":"Ellis Al Shadeni, Erinos Nr","doi":"10.24036/jea.v4i2.531","DOIUrl":"https://doi.org/10.24036/jea.v4i2.531","url":null,"abstract":"Financial performance is an activity of analyzing financial statements that is to see how far the company has carried out its duties in accordance with the established financial implementation rules. The purpose of this study is to determine the effect of market share and intellectual capital with the VAIC method, there are VACA, VAHU and STVA on the financial performance of Islamic banking. This study uses quantitative data using multiple linear regression data analysis. The population in this study were Islamic banks registered in Indonesian banking in 2014-2019. The results of this study indicate that the market share has no significant effect on the financial performance of Islamic banking. VACA, VAHU and STVA has no significant effect on the financial performance of Islamic banking.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124424692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to examine the effect of the internal control system and the clarity of budget targets on managerial performance. The population in this study is the regional work unit in Karimun Regency, totaling 27 SKPD, and Respondents in this study were the head of the office, secretary and head of the field at the SKPD. The type of research used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 81 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) the internal control system has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD), (2) the clarity of budget targets has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD).
{"title":"Pengaruh Sistem Pengendalian Internal dan Kejelasan Sasaran Anggaran terhadap Kinerja Manajerial: Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Karimun","authors":"Reza Pridima Putri, Halmawati Halmawati","doi":"10.24036/jea.v4i2.565","DOIUrl":"https://doi.org/10.24036/jea.v4i2.565","url":null,"abstract":"The purpose of this study was to examine the effect of the internal control system and the clarity of budget targets on managerial performance. The population in this study is the regional work unit in Karimun Regency, totaling 27 SKPD, and Respondents in this study were the head of the office, secretary and head of the field at the SKPD. The type of research used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 81 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) the internal control system has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD), (2) the clarity of budget targets has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD).","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134478114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of work experience, accountability and time pressure on the quality of internal audits in BUMN and BUMS companies in Padang City. The sampling technique in this study used purposive sampling method. Based on certain criteria. Obtained a sample of 45 respondents. The statistical method used is multiple linear regression. The results showed that the contribution of the independent variable was only 10.3% of the dependent variable. The result of hypothesis testing is that t is small from t table so that work experience, accountability and time pressure have no significant effect on the quality of internal audits in BUMN and BUMS companies in Padang City. For further researchers, it is recommended to use different variables and expand the research sample.
{"title":"Pengaruh Pengalaman Kerja, Akuntabilitas dan Tekanan Waktu terhadap Kualitas Audit Internal: Studi Empiris pada Perusahaan BUMN dan BUMS di Kota Padang","authors":"Patricia Monita Malau, Efrizal Syofyan","doi":"10.24036/jea.v4i2.555","DOIUrl":"https://doi.org/10.24036/jea.v4i2.555","url":null,"abstract":"This study aims to determine the effect of work experience, accountability and time pressure on the quality of internal audits in BUMN and BUMS companies in Padang City. The sampling technique in this study used purposive sampling method. Based on certain criteria. Obtained a sample of 45 respondents. The statistical method used is multiple linear regression. The results showed that the contribution of the independent variable was only 10.3% of the dependent variable. The result of hypothesis testing is that t is small from t table so that work experience, accountability and time pressure have no significant effect on the quality of internal audits in BUMN and BUMS companies in Padang City. For further researchers, it is recommended to use different variables and expand the research sample.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126827351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of self efficacy, organizational commitment and training on the effectiveness of SAKIP implementation. This study uses agency theory and effectiveness theory. The population of this research is the Regional Apparaturs Organization (OPD) of Padang City and Pesisir Selatan Regency with purposive sampling method. The method of data collection is using a questionnaire that is distributed directly Respondents in this study were secretaries, heads of general and finance divisions in each agency within the Padang City Government and Pesisir Selatan Regency. Hypothesis testing using multiple linear regression analysis.The result showed that for Padang City self-efficacy and organizational commitment had no effect on effectiveness the implementation of SAKIP while, training has a significant effect on the effectiveness of implementation of SAKIP. And for Pesisir Selatan Regency, showed the results that self efficacy, organizational commitment and training has no significant effect on the effectiveness of implementation SAKIP.
本研究旨在探讨自我效能感、组织承诺和培训对SAKIP实施效果的影响。本研究运用了代理理论和有效性理论。本研究对象为巴东市区域机构(OPD)和西拉丹县(Pesisir Selatan)，采用目的抽样方法。数据收集的方法是使用直接分发的调查问卷，本研究的受访者是巴东市政府内每个机构的秘书、总务和财务部门的负责人和塞拉坦摄政总统。使用多元线性回归分析进行假设检验。结果表明，巴东市自我效能感和组织承诺对SAKIP实施的有效性没有影响，而培训对SAKIP实施的有效性有显著影响。而对于Pesisir Selatan Regency的研究结果显示，自我效能感、组织承诺和培训对SAKIP实施效果没有显著影响。
{"title":"Pengaruh Self Efficacy, Komitmen Organisasi dan Pelatihan terhadap Efektivitas Penyelenggaraan Sistem Akuntabilitas Kinerja Instansi Pemerintah","authors":"Mutia Wulandari, Mayar Afriyenti","doi":"10.24036/jea.v4i2.526","DOIUrl":"https://doi.org/10.24036/jea.v4i2.526","url":null,"abstract":"This study aims to examine the effect of self efficacy, organizational commitment and training on the effectiveness of SAKIP implementation. This study uses agency theory and effectiveness theory. The population of this research is the Regional Apparaturs Organization (OPD) of Padang City and Pesisir Selatan Regency with purposive sampling method. The method of data collection is using a questionnaire that is distributed directly Respondents in this study were secretaries, heads of general and finance divisions in each agency within the Padang City Government and Pesisir Selatan Regency. Hypothesis testing using multiple linear regression analysis.The result showed that for Padang City self-efficacy and organizational commitment had no effect on effectiveness the implementation of SAKIP while, training has a significant effect on the effectiveness of implementation of SAKIP. And for Pesisir Selatan Regency, showed the results that self efficacy, organizational commitment and training has no significant effect on the effectiveness of implementation SAKIP.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125644426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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