Pub Date : 2023-02-25DOI: 10.52300/blnc.v13i1.8456
Gregorius Sugeng Tri Nugroho, Yohanes Joni Pambelum, Ferry Christian
This study aims to provide an empirical explanation of the effect of value for money on public service quality with transparency as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 138.939 active tax payer that registered at Palangka Raya City SAMSAT office using slovin method which settled by researcher gained 100 people as sample that represent population. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of value for money has an effect on public service quality accepted. The second hypothesis of transparency as a moderating variable strengthen the effect of value for money on public service quality unaccepted
本研究旨在以透明度为调节变量，提供货币价值对公共服务质量影响的实证解释。本研究采用的研究方法是描述性统计分析、数据工具检验(效度和信度检验)、假设检验和决定系数检验。本研究的总人口数为在Palangka Raya市SAMSAT办事处登记的138.939名现役纳税人，采用研究者确定的slovin方法，获得100人作为代表人口的样本。使用的数据类型是主要数据。收集的数据使用IBM SPSS Statistics version 25进行分析。结果表明，第一种假设的物有所值对公共服务质量有影响。第二个关于透明度作为调节变量的假设加强了物有所值对公共服务质量的影响，这是不可接受的
{"title":"PENGARUH VALUE FOR MONEY TERHADAP KUALITAS PELAYANAN PUBLIK DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA WAJIB PAJAK DI KANTOR SAMSAT KOTA PALANGKA RAYA)","authors":"Gregorius Sugeng Tri Nugroho, Yohanes Joni Pambelum, Ferry Christian","doi":"10.52300/blnc.v13i1.8456","DOIUrl":"https://doi.org/10.52300/blnc.v13i1.8456","url":null,"abstract":"This study aims to provide an empirical explanation of the effect of value for money on public service quality with transparency as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 138.939 active tax payer that registered at Palangka Raya City SAMSAT office using slovin method which settled by researcher gained 100 people as sample that represent population. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of value for money has an effect on public service quality accepted. The second hypothesis of transparency as a moderating variable strengthen the effect of value for money on public service quality unaccepted","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115183809","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}
Pub Date : 2023-02-25DOI: 10.52300/blnc.v13i1.8453
Bahrujianor Bahrujianor, M. Mutmainah, Leliana Maria Angela
The purpose in this research is to test the influence of government internal control system to the planning and implementation of Village Fund budget in Mentaya Hulu Sub-district, East Kotawarwants Regency both partially and simultaneously. The research method used to analyse this research is quantitative with a descriptive format that aims to describe, summarize the various conditions, situations or various variables present in the village apparatus. The population in this research is the entire village and sub-district apparatus consisting of 16 villages 1 village and 1 sub district with research samples as much as 189 respondents. the control environment significantly affects the implementation of village funds budget. Risk assessment is a significant impact on the budget planning of village funds. risk assessments have significant effect on the implementation of village budget funds
{"title":"PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP PERENCANAAN DAN PELAKSANAAN ANGGARAN DANA DESA DI KECAMATAN MENTAYA HULU KABUPATEN KOTAWARINGIN TIMUR","authors":"Bahrujianor Bahrujianor, M. Mutmainah, Leliana Maria Angela","doi":"10.52300/blnc.v13i1.8453","DOIUrl":"https://doi.org/10.52300/blnc.v13i1.8453","url":null,"abstract":"The purpose in this research is to test the influence of government internal control system to the planning and implementation of Village Fund budget in Mentaya Hulu Sub-district, East Kotawarwants Regency both partially and simultaneously. The research method used to analyse this research is quantitative with a descriptive format that aims to describe, summarize the various conditions, situations or various variables present in the village apparatus. The population in this research is the entire village and sub-district apparatus consisting of 16 villages 1 village and 1 sub district with research samples as much as 189 respondents. the control environment significantly affects the implementation of village funds budget. Risk assessment is a significant impact on the budget planning of village funds. risk assessments have significant effect on the implementation of village budget funds","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125693183","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}
Pub Date : 2020-07-11DOI: 10.52300/blnc.v12i2.1885
Maria Febiola Agustina, Hamun S Masin, Yesika Yanuarisa
This study aims to determine the effect of self esteem, budget emphasis, and locus of control on budgetary slack. This study uses a quantitative method with a questionnaire as an instrument. The population in this study were all apparatus of the Regional Apparatus Organization (OPD) in the City of Palangka Raya. Based on the purposive sampling method, the number of samples obtained was 100 people. The theory used in this research is agency theory. And the type of research in this study is quantitative research with multiple regression testing and validity and reliability testing is performed to determine the quality of the questionnaire used with the help of SPSS 25 software. The results of this study indicate that partially self esteem and budget emphasis variables have positive and significant effects on budgetary slack. While the locus of control has a positive effect on budgetary slack.
{"title":"PENGARUH SELF ESTEEM, BUDGET EMPHASIS, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA APARATUR ORGANISASI PERANGKAT DAERAH DI KOTA PALANGKA RAYA)","authors":"Maria Febiola Agustina, Hamun S Masin, Yesika Yanuarisa","doi":"10.52300/blnc.v12i2.1885","DOIUrl":"https://doi.org/10.52300/blnc.v12i2.1885","url":null,"abstract":"This study aims to determine the effect of self esteem, budget emphasis, and locus of control on budgetary slack. This study uses a quantitative method with a questionnaire as an instrument. The population in this study were all apparatus of the Regional Apparatus Organization (OPD) in the City of Palangka Raya. Based on the purposive sampling method, the number of samples obtained was 100 people. \u0000The theory used in this research is agency theory. And the type of research in this study is quantitative research with multiple regression testing and validity and reliability testing is performed to determine the quality of the questionnaire used with the help of SPSS 25 software. \u0000The results of this study indicate that partially self esteem and budget emphasis variables have positive and significant effects on budgetary slack. While the locus of control has a positive effect on budgetary slack.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127647816","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 analyzed the factors that affect the disclosure of Islamic Social Reporting by using variables of Islamic governance score, profitability proxyed by Return on Assets, firm size proxied by total assets, leverage proxied by Debt to Equity Ratio, and type bank proxied by types of sharia banks and sharia business units or sharia financing units. Islamic Social Reporting is an index of social responsibility disclosure whose indicators are specific in accordance with sharia. This research uses purposive sampling based on financial report / annual report of Syariah Commercial Bank in Indonesia during research period that is year 2014-2018. The results of this study indicate that the islamic governance score, profitability, firm size, leverage, and type bank simultaneously affect the disclosure of Islamic Social Reporting. Partially, only the firm size variables affect the disclosure of Islamic Social Reporting.
本研究采用伊斯兰治理评分、资产收益率代表的盈利能力、总资产代表的公司规模、负债权益比代表的杠杆率、伊斯兰银行类型代表的银行类型、伊斯兰业务单位或伊斯兰融资单位代表的银行类型等变量，分析影响伊斯兰社会报告披露的因素。伊斯兰社会报告(Islamic Social Reporting)是一种社会责任披露的指标，其指标是根据伊斯兰教法制定的。本研究采用有目的的抽样方法，基于印度尼西亚伊斯兰商业银行2014-2018年期间的财务报告/年报。研究结果表明，伊斯兰治理得分、盈利能力、公司规模、杠杆率和银行类型同时影响伊斯兰社会报告的披露。部分地，只有企业规模变量影响伊斯兰社会报告的披露。
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA 2014-2018","authors":"Yeliana Kurniawati Sunarto, Widi Hariyanti, Yunus Harjito","doi":"10.52300/blnc.v12i2.1880","DOIUrl":"https://doi.org/10.52300/blnc.v12i2.1880","url":null,"abstract":" \u0000This study analyzed the factors that affect the disclosure of Islamic Social Reporting by using variables of Islamic governance score, profitability proxyed by Return on Assets, firm size proxied by total assets, leverage proxied by Debt to Equity Ratio, and type bank proxied by types of sharia banks and sharia business units or sharia financing units. Islamic Social Reporting is an index of social responsibility disclosure whose indicators are specific in accordance with sharia. This research uses purposive sampling based on financial report / annual report of Syariah Commercial Bank in Indonesia during research period that is year 2014-2018. The results of this study indicate that the islamic governance score, profitability, firm size, leverage, and type bank simultaneously affect the disclosure of Islamic Social Reporting. Partially, only the firm size variables affect the disclosure of Islamic Social Reporting.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117118149","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}
Pub Date : 2020-07-11DOI: 10.52300/blnc.v12i2.1886
Yesika Yanuarisa
This study aims to determine the phenomenon of financial management of Yayasan Yusuf Arimatea in Palangka Raya in the observation year of 2019. The research method uses a qualitative method with a phenomenological approach to reveal the meaning of financial management of Yayasan Yusuf Arimatea Palangka Raya. Data collection techniques are done through interviews, observation and documentation. The results showed that the accountability of the financial reporting of Yayasan Yusuf Arimatea Palangka Raya had been carried out in accordance with generally accepted accounting standards. Evidenced by the existence of financial statements that have been made, which states that there is accountability to the GKE Resort Assembly Palangka Raya Hulu. The meaning of grieving for the bereaved family shows horizontal accountability by the trustees of the foundation to the Church and members of the Church as partners in the ministry.
本研究旨在确定2019年观察年Palangka Raya的Yayasan Yusuf Arimatea的财务管理现象。研究方法采用定性方法和现象学方法来揭示Yayasan Yusuf Arimatea Palangka Raya财务管理的意义。数据收集技术是通过访谈、观察和记录来完成的。结果表明，Yayasan Yusuf Arimatea Palangka Raya财务报告的问责制是按照普遍接受的会计准则进行的。财务报表的存在证明了这一点，财务报表表明GKE度假村大会对Palangka Raya Hulu负有责任。为失去亲人的家庭哀悼的意义显示了基金会受托人对教会和教会成员作为事工伙伴的横向责任。
{"title":"AKUNTABILITAS PENGELOLAAN KEUANGAN YAYASAN YUSUF ARIMATEA PALANGKA RAYA","authors":"Yesika Yanuarisa","doi":"10.52300/blnc.v12i2.1886","DOIUrl":"https://doi.org/10.52300/blnc.v12i2.1886","url":null,"abstract":"This study aims to determine the phenomenon of financial management of Yayasan Yusuf Arimatea in Palangka Raya in the observation year of 2019. The research method uses a qualitative method with a phenomenological approach to reveal the meaning of financial management of Yayasan Yusuf Arimatea Palangka Raya. Data collection techniques are done through interviews, observation and documentation. \u0000The results showed that the accountability of the financial reporting of Yayasan Yusuf Arimatea Palangka Raya had been carried out in accordance with generally accepted accounting standards. Evidenced by the existence of financial statements that have been made, which states that there is accountability to the GKE Resort Assembly Palangka Raya Hulu. The meaning of grieving for the bereaved family shows horizontal accountability by the trustees of the foundation to the Church and members of the Church as partners in the ministry.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124068648","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}
Pub Date : 2020-07-11DOI: 10.52300/blnc.v12i2.1881
Dian Imanina Burhany
Corporate social responsibility (CSR) is a central issue in business nowdays. Because of pressure of their stakeholder in one side and with understanding about the important of CSR for sustainability in the other side, most firms now not only care about ec onomic asspect of their business but also care about other aspects that are social and environmental or many others else that are affected by firms operational. To disclose and report CSR, firms need social accounting. Social accounting can help firms in formulating and generating corporate social reporting so that stakeholder can read, evaluate and mak e important decisions about the firms.
{"title":"AKUNTANSI SOSIAL SEBAGAI ALAT BANTU PELAPORAN PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY)","authors":"Dian Imanina Burhany","doi":"10.52300/blnc.v12i2.1881","DOIUrl":"https://doi.org/10.52300/blnc.v12i2.1881","url":null,"abstract":"Corporate social responsibility (CSR) is a central issue in business nowdays. Because of pressure of their stakeholder in one side and with understanding about the important of CSR for sustainability in the other side, most firms now not only care about ec onomic asspect of their business but also care about other aspects that are social and environmental or many others else that are affected by firms operational. To disclose and report CSR, firms need social accounting. Social accounting can help firms in formulating and generating corporate social reporting so that stakeholder can read, evaluate and mak e important decisions about the firms.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116667016","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}
Pub Date : 2020-07-11DOI: 10.52300/blnc.v12i2.1884
Maureen Marsenne
Altman set thresholds for measurement with the Z Score, all companies those with a Z Score greater than 2.99 are classified as non-bankrupt companies. Companies that have a Z score between 2.7 to 2.99 show little indication problem (though not serious). Companies that have a Z Score between 1.8 to 2.69 gives an indication if the company does not make radical improvements, the company may experience the threat of bankruptcy within two years and, Z Score below 1.8 shows an indication that the company is facing the threat of bankruptcy seriously and investors and creditors should be careful in making investments. Although the results shown show the value described, there is the limitations of Altman's Model Z Score so that it can be used more further in Indonesian banking it is necessary to make adjustments to the constants used for each variable so that it can be more precisely used to predict bank bankruptcy in Indonesia.
{"title":"ANALISA PENGGUNAAN ALTMAN’S Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (STUDI KASUS PADA PT. BANK PERMATA, Tbk)","authors":"Maureen Marsenne","doi":"10.52300/blnc.v12i2.1884","DOIUrl":"https://doi.org/10.52300/blnc.v12i2.1884","url":null,"abstract":"Altman set thresholds for measurement with the Z Score, all companies those with a Z Score greater than 2.99 are classified as non-bankrupt companies. Companies that have a Z score between 2.7 to 2.99 show little indication problem (though not serious). Companies that have a Z Score between 1.8 to 2.69 gives an indication if the company does not make radical improvements, the company may experience the threat of bankruptcy within two years and, Z Score below 1.8 shows an indication that the company is facing the threat of bankruptcy seriously and investors and creditors should be careful in making investments. Although the results shown show the value described, there is the limitations of Altman's Model Z Score so that it can be used more further in Indonesian banking it is necessary to make adjustments to the constants used for each variable so that it can be more precisely used to predict bank bankruptcy in Indonesia.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114830185","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}
Pub Date : 2020-07-11DOI: 10.52300/blnc.v12i2.1878
Aminudin Aminudin
Shape a village governance professionals, efficient and effective, open and accountable as stipulated in Law No. 6 Year 2014 about the village, then the village financial management must be based on the principles: transparency, accountability, participation and orderly of disciplined budget. Therefore, one of the critical success factor in the management of village finances, highly dependent on the knowledge and competence of human resources involved. This study aims to analyze and explain empirically Effect of Knowledge Management of the Financial Management Performance village with the competences of the variable.The method used in this research is descriptive-quantitative approach. The unit of analysis of this research is all village, Village Consultative Body and the parties related to the financial manager villages are represented, with the category of village developed, developing or underdeveloped in Pulang Pisau and Gunung Mas, the total sample size of 30 people in the category advanced villages and 30 samples in the category of developing rural / under developed. Engineering samples are simple random. Data were analyzed using analysis approach Structural Equation Modeling (SEM) with a moderating effect, the software used is SmartPLS Versi3.Results from the study showed the Knowledge Management strong and positive influence on the competence of financial management in rural village forward and backward villages / evolved. Proven competence business as intermediate or intervening variable. In the village forward, the effect of knowledge management can improve competence and competence to improve the performance of financial operators, while in the backward villages / developing knowledge management influence on competence and does not affect the performance of the financial manager of the village. Performance Financial Management in the village developed significantly different from the performance of Financial Management in the village underdeveloped / developing. Knowledge management has no effect on the performance of financial management in both rural villages developed and underdeveloped villages / evolved.
{"title":"PENGARUH MANAJEMEN PENGETAHUAN (KNOWLEDGE MANAGEMENT) TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA MELALUI KOMPETENSI PENGELOLA","authors":"Aminudin Aminudin","doi":"10.52300/blnc.v12i2.1878","DOIUrl":"https://doi.org/10.52300/blnc.v12i2.1878","url":null,"abstract":"Shape a village governance professionals, efficient and effective, open and accountable as stipulated in Law No. 6 Year 2014 about the village, then the village financial management must be based on the principles: transparency, accountability, participation and orderly of disciplined budget. Therefore, one of the critical success factor in the management of village finances, highly dependent on the knowledge and competence of human resources involved. This study aims to analyze and explain empirically Effect of Knowledge Management of the Financial Management Performance village with the competences of the variable.The method used in this research is descriptive-quantitative approach. The unit of analysis of this research is all village, Village Consultative Body and the parties related to the financial manager villages are represented, with the category of village developed, developing or underdeveloped in Pulang Pisau and Gunung Mas, the total sample size of 30 people in the category advanced villages and 30 samples in the category of developing rural / under developed. Engineering samples are simple random. Data were analyzed using analysis approach Structural Equation Modeling (SEM) with a moderating effect, the software used is SmartPLS Versi3.Results from the study showed the Knowledge Management strong and positive influence on the competence of financial management in rural village forward and backward villages / evolved. Proven competence business as intermediate or intervening variable. In the village forward, the effect of knowledge management can improve competence and competence to improve the performance of financial operators, while in the backward villages / developing knowledge management influence on competence and does not affect the performance of the financial manager of the village. Performance Financial Management in the village developed significantly different from the performance of Financial Management in the village underdeveloped / developing. Knowledge management has no effect on the performance of financial management in both rural villages developed and underdeveloped villages / evolved.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117341767","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}
Pub Date : 2020-07-11DOI: 10.52300/blnc.v12i2.1879
Andre Giovano, Agus Satrya Wibowo, Yesika Yanuarisa
This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender. The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.
{"title":"PENGARUH LOVE OF MONEY DAN RELIGIUSITAS TERHADAP KECENDERUNGAN FRAUD ACCOUNTING DANA DESA DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA DESA DI KECAMATAN KATINGAN TENGAH","authors":"Andre Giovano, Agus Satrya Wibowo, Yesika Yanuarisa","doi":"10.52300/blnc.v12i2.1879","DOIUrl":"https://doi.org/10.52300/blnc.v12i2.1879","url":null,"abstract":"This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents. \u0000The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender. \u0000The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128437751","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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