Pub Date : 2021-05-31DOI: 10.35143/jakb.v14i1.4365
Hana Noviatna, Zirman Zirman, Devi Safitri
Tujuan dari penelitian ini untuk menyelidiki pengaruh variabel independen terhadap variabel dependen yaitu profitabilitas, leverage, capital intensity ratio, dan komisaris independen terhadap manajemen pajak. Alat ukur manajemen pajak yang digunakan pada penelitian ini diproksikan dengan tarif pajak efektif. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penelitian ini menerapkan purposive sampling untuk memperoleh sampel penelitian pada perusahaan manufaktur.Total sampel penelitian sebanyak 186. Peneliti memperoleh data dari laporan keuangan dan laporan tahunan perusahaan sebagai metode pengumpulan data dokumentasi. Setelah data diperoleh, dilakukan pengujian analisis regresi linear berganda. Microsoft Excel 2010 dan Statistical Product and Service Solution (SPSS) versi 25.0 menjadi alat bantu uji statistik pada penelitian ini. Hasil analisis menunjukkan bahwa variabel profitabilitas berpengaruh terhadap manajemen pajak dengan proksi return on assets pada taraf signifikansi < 0.05. Sedangkan leverage, capital intensity ratio dan komisaris independen tidak berpengaruh terhadap manajemen pajak pada taraf signifikansi > 0.05.
{"title":"Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak","authors":"Hana Noviatna, Zirman Zirman, Devi Safitri","doi":"10.35143/jakb.v14i1.4365","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4365","url":null,"abstract":"Tujuan dari penelitian ini untuk menyelidiki pengaruh variabel independen terhadap variabel dependen yaitu profitabilitas, leverage, capital intensity ratio, dan komisaris independen terhadap manajemen pajak. Alat ukur manajemen pajak yang digunakan pada penelitian ini diproksikan dengan tarif pajak efektif. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penelitian ini menerapkan purposive sampling untuk memperoleh sampel penelitian pada perusahaan manufaktur.Total sampel penelitian sebanyak 186. Peneliti memperoleh data dari laporan keuangan dan laporan tahunan perusahaan sebagai metode pengumpulan data dokumentasi. Setelah data diperoleh, dilakukan pengujian analisis regresi linear berganda. Microsoft Excel 2010 dan Statistical Product and Service Solution (SPSS) versi 25.0 menjadi alat bantu uji statistik pada penelitian ini. Hasil analisis menunjukkan bahwa variabel profitabilitas berpengaruh terhadap manajemen pajak dengan proksi return on assets pada taraf signifikansi < 0.05. Sedangkan leverage, capital intensity ratio dan komisaris independen tidak berpengaruh terhadap manajemen pajak pada taraf signifikansi > 0.05.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46196318","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 was conducted to examine the impact of working capital management on cash holding in Indonesian consumer goods industries. Cash holding can be managed in various business sectors, such as the industrial sector. This sector investment will bring a future positive impact because it keeps growing continuously by following society's need demands. The manufacturing sector is still the highest source of economic growth in 2018, with 5.17% of the economic growth, 0.91% of it from the manufacturing sector. The samples of this study were consumer goods industry companies that have been go public and listed on the Indonesia Stock Exchange for the 2016-2018 period. There were 34 consumer goods industry companies involved as the samples of this research selected through the purposive sampling technique. Cash holding as the dependent variable was measured using cash and total assets. Working capital net of cash as the independent variable was assessed using current assets, current debt, cash, and total assets. While the cash conversion cycle, financial leverage, company size, sales growth, and cash flow ratios are the control variables. This research used the panel data regression method and individual test (t-test). The results show that working capital net of cash, cash conversion cycle, sales growth, company size, and flow ratio variables have a significant positive effect on cash holding, while financial leverage variable has a significant negative effect on cash holding. For the financial managers of the consumer good industry companies, the implication of this research is the managers need to increase the total number of assets so that the company can fund its business activities, use debt appropriately to increase the efficiency and effectiveness of the company, and increase profits to improve the ability to pay the debt before the due date.
{"title":"DAMPAK MANAJEMEN MODAL KERJA TERHADAP CASH HOLDING PADA INDUSTRI CONSUMER GOODS INDONESIA","authors":"Yongki Yongki, Risduan Panjaitan, F. Leon","doi":"10.32524/jkb.v19i1.110","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.110","url":null,"abstract":"This study was conducted to examine the impact of working capital management on cash holding in Indonesian consumer goods industries. Cash holding can be managed in various business sectors, such as the industrial sector. This sector investment will bring a future positive impact because it keeps growing continuously by following society's need demands. The manufacturing sector is still the highest source of economic growth in 2018, with 5.17% of the economic growth, 0.91% of it from the manufacturing sector. The samples of this study were consumer goods industry companies that have been go public and listed on the Indonesia Stock Exchange for the 2016-2018 period. There were 34 consumer goods industry companies involved as the samples of this research selected through the purposive sampling technique. Cash holding as the dependent variable was measured using cash and total assets. Working capital net of cash as the independent variable was assessed using current assets, current debt, cash, and total assets. While the cash conversion cycle, financial leverage, company size, sales growth, and cash flow ratios are the control variables. This research used the panel data regression method and individual test (t-test). The results show that working capital net of cash, cash conversion cycle, sales growth, company size, and flow ratio variables have a significant positive effect on cash holding, while financial leverage variable has a significant negative effect on cash holding. For the financial managers of the consumer good industry companies, the implication of this research is the managers need to increase the total number of assets so that the company can fund its business activities, use debt appropriately to increase the efficiency and effectiveness of the company, and increase profits to improve the ability to pay the debt before the due date.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"20 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72457917","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 is to examine whether packaging design and packaging benefits serve as an endpoint for marketing communication that can influence consumer purchase interest for FMCG products. The method was a survey of consumers whose shops at Giant supermarket and JM Kenten on Jl. M.P Mangkunegara Palembang City. Data analysis used descriptive statistic mean score, multiple linear regression, classic assumption, validity, and reliability test. The result shows that packaging design and packaging benefit have a positive effect on consumer purchase interest.
{"title":"PENGARUH DESAIN DAN MANFAAT KEMASAN TERHADAP MINAT PEMBELIAN FMCG","authors":"Catharina Clara","doi":"10.32524/jkb.v19i1.109","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.109","url":null,"abstract":"The purpose of this study is to examine whether packaging design and packaging benefits serve as an endpoint for marketing communication that can influence consumer purchase interest for FMCG products. The method was a survey of consumers whose shops at Giant supermarket and JM Kenten on Jl. M.P Mangkunegara Palembang City. Data analysis used descriptive statistic mean score, multiple linear regression, classic assumption, validity, and reliability test. The result shows that packaging design and packaging benefit have a positive effect on consumer purchase interest.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"299 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77422176","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}
Muhammad Ichsan Siregar, A. Listya, Ruth Samantha Hamzah, Nur Khamisah, Abdullah Saggaf
The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.
{"title":"AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG","authors":"Muhammad Ichsan Siregar, A. Listya, Ruth Samantha Hamzah, Nur Khamisah, Abdullah Saggaf","doi":"10.32524/jkb.v19i1.152","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.152","url":null,"abstract":"The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"14 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83413045","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}
Knowing factors that potentially influence consumer decisions in buying products, product design, product prices, and service forms is the proper method to understand the needs and desires of consumers that are constantly changing (Craven, 1994). This study aims to investigate the influence of layout, quality, price, and customer satisfaction on market orientation. In this study, purposive sampling with certain criteria was used to select 99 samples that involve in this study. The data were collected through interviews, documentation, and questionnaire techniques. The results show that the layout aspect can affect consumer attractiveness, quality can affect the increase of market orientation, the price can affect the increase of market orientation, customer satisfaction can affect consumer loyalty.
{"title":"PENGARUH TATA LETAK, KUALITAS, HARGA, DAN KEPUASAN KONSUMEN TERHADAP ORIENTASI PASAR","authors":"Diva Riza Fahlefi","doi":"10.32524/jkb.v19i1.150","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.150","url":null,"abstract":"Knowing factors that potentially influence consumer decisions in buying products, product design, product prices, and service forms is the proper method to understand the needs and desires of consumers that are constantly changing (Craven, 1994). This study aims to investigate the influence of layout, quality, price, and customer satisfaction on market orientation. In this study, purposive sampling with certain criteria was used to select 99 samples that involve in this study. The data were collected through interviews, documentation, and questionnaire techniques. The results show that the layout aspect can affect consumer attractiveness, quality can affect the increase of market orientation, the price can affect the increase of market orientation, customer satisfaction can affect consumer loyalty.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"243 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73332365","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}
One of the indicators of a country's economic growth is the stock price index in the country. The purpose of this study is to determine what factors are most influential and how significant the influences on the stock price indexes in Indonesia, Malaysia, Thailand, and Vietnam. The data panel was formed based on secondary data from January 2012 to December 2019 in Indonesia, Thailand, Malaysia, and Vietnam with 384 samples. The dependent variable of this study is the stock market index, while the independent variables are the foreign exchange rate, volatility index, and government bond yield. The equation for the direction test in this study used a multivariate regression model. The results show that the foreign exchange rate, volatility index, and government bond yield together have a significant effect on the stock market index. Partially, the foreign exchange rate has a positive and significant effect on the stock market index, while the volatility index and the government bond yield have a negative and significant effect on the stock market index.
{"title":"VARIABEL MAKROEKONOMI YANG MEMPENGARUHI INDEKS HARGA SAHAM INDONESIA, THAILAND, MALAYSIA, DAN VIETNAM","authors":"B. Tjandrasa, A. Aribowo, Rofinus Jewarut","doi":"10.32524/jkb.v19i1.107","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.107","url":null,"abstract":"One of the indicators of a country's economic growth is the stock price index in the country. The purpose of this study is to determine what factors are most influential and how significant the influences on the stock price indexes in Indonesia, Malaysia, Thailand, and Vietnam. The data panel was formed based on secondary data from January 2012 to December 2019 in Indonesia, Thailand, Malaysia, and Vietnam with 384 samples. The dependent variable of this study is the stock market index, while the independent variables are the foreign exchange rate, volatility index, and government bond yield. The equation for the direction test in this study used a multivariate regression model. The results show that the foreign exchange rate, volatility index, and government bond yield together have a significant effect on the stock market index. Partially, the foreign exchange rate has a positive and significant effect on the stock market index, while the volatility index and the government bond yield have a negative and significant effect on the stock market index.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88641533","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 examines and analyzes the role of working involvement in the self-efficacy of micro-entrepreneurs in Palembang. The respondents were micro-entrepreneurs in Palembang. Quantitative and qualitative analyses were analysis techniques used in this empirical study. Convenience was the sampling technique used in this study. Validity, reliability, classic assumption, and simple linear regression tests were employed to analyze the data. The results show that working involvement has a significant effect on self-efficacy and it is expected to be useful for increasing the micro-entrepreneurs' success. This study is a source of information for future researchers in conducting similar research by combining other variables out of the variables that have been studied.
{"title":"PERAN WORK INVOLVEMENT TEHADAP SELF EFFICACY PELAKU USAHA MIKRO DI PALEMBANG","authors":"M. S. Sulistyawati","doi":"10.32524/jkb.v19i1.153","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.153","url":null,"abstract":"This study examines and analyzes the role of working involvement in the self-efficacy of micro-entrepreneurs in Palembang. The respondents were micro-entrepreneurs in Palembang. Quantitative and qualitative analyses were analysis techniques used in this empirical study. Convenience was the sampling technique used in this study. Validity, reliability, classic assumption, and simple linear regression tests were employed to analyze the data. The results show that working involvement has a significant effect on self-efficacy and it is expected to be useful for increasing the micro-entrepreneurs' success. This study is a source of information for future researchers in conducting similar research by combining other variables out of the variables that have been studied.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"113 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79847128","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 whether there are economic, social, and environmental aspect effects of Bank Jatim's CSR program on community empowerment partially or simultaneously. The data were collected through interviews and questionnaires involving a population of 130 recipients of Bank Jatim CSR assistance. The probability sampling technique with the Slovin formula was used to obtain 98 samples of the study. Multiple linear regression with t-test (partial) and f-test (simultaneous) from SPSS 2.1 was an analytical instrument to analyze this study. The result of the t-test shows that the economic and social aspects have significant positive effects on community empowerment, while the environmental aspect did not have any significant effect on community empowerment. The result of the f-test reveals that social, economic, and environmental aspects have significant effects on community empowerment.
{"title":"PERAN CORPORATE SOCIAL RESPONSIBILITY BANK JATIM CABANG NGANJUK TERHADAP PEMBERDAYAAN MASYARAKAT DI KABUPATEN NGANJUK","authors":"Indrian Supheni, A. Ambarwati, D. Rahayu","doi":"10.32524/jkb.v19i1.151","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.151","url":null,"abstract":"This study aims to examine whether there are economic, social, and environmental aspect effects of Bank Jatim's CSR program on community empowerment partially or simultaneously. The data were collected through interviews and questionnaires involving a population of 130 recipients of Bank Jatim CSR assistance. The probability sampling technique with the Slovin formula was used to obtain 98 samples of the study. Multiple linear regression with t-test (partial) and f-test (simultaneous) from SPSS 2.1 was an analytical instrument to analyze this study. The result of the t-test shows that the economic and social aspects have significant positive effects on community empowerment, while the environmental aspect did not have any significant effect on community empowerment. The result of the f-test reveals that social, economic, and environmental aspects have significant effects on community empowerment.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83006973","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}
KSM Galuh Lestari is a group of coffee farmers in Gunung Malang village, Karangreja sub-district that has main activities of processing coffee into a product and marketing the product. As the location of the village is in a mountainous area with an altitude of 1400-1700 meters above sea level, the suitable coffee plant to thrive is the Arabica coffee variety. The products produced by KSM Galuh Lestari have various variants, namely green beans, roast beans, and coffee beans which are already in the form of coffee powder. Meanwhile, in terms of processing Arabica coffee beans, KSM Galuh Lestari has several types of processes, namely Natural, Full Wash Process, Honey, and Wine. KSM Galuh Lestari sold the product samples to cafes and distributors around Purbalingga Regency, marketed them individually, or displayed them in the basecamp. However, it was eventually considered less effective and efficient. The delivery cost was generally higher than the received feedback. This condition influenced both the customer and the administration system. It caused the system improperly managed. The purpose of this research is to build an information system that facilitates KSM Galuh Lestari to distribute Gunung Malang’s coffee products to all customers easily and ease the load of KSM in recording administration by using the SDLC Prototype method. The researchers used Android for this system because it is a popular platform in the community and it doesn’t take hard work to use it.
{"title":"SISTEM INFORMASI PEMASARAN PRODUK KOPI ARABIKA GUNUNGMALANG BERBASIS ANDROID","authors":"Ria Manurung","doi":"10.32524/jkb.v19i1.154","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.154","url":null,"abstract":"KSM Galuh Lestari is a group of coffee farmers in Gunung Malang village, Karangreja sub-district that has main activities of processing coffee into a product and marketing the product. As the location of the village is in a mountainous area with an altitude of 1400-1700 meters above sea level, the suitable coffee plant to thrive is the Arabica coffee variety. The products produced by KSM Galuh Lestari have various variants, namely green beans, roast beans, and coffee beans which are already in the form of coffee powder. Meanwhile, in terms of processing Arabica coffee beans, KSM Galuh Lestari has several types of processes, namely Natural, Full Wash Process, Honey, and Wine. KSM Galuh Lestari sold the product samples to cafes and distributors around Purbalingga Regency, marketed them individually, or displayed them in the basecamp. However, it was eventually considered less effective and efficient. The delivery cost was generally higher than the received feedback. This condition influenced both the customer and the administration system. It caused the system improperly managed. The purpose of this research is to build an information system that facilitates KSM Galuh Lestari to distribute Gunung Malang’s coffee products to all customers easily and ease the load of KSM in recording administration by using the SDLC Prototype method. The researchers used Android for this system because it is a popular platform in the community and it doesn’t take hard work to use it.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79097993","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}
Pancawati Hardiningsih, Caecilia Srimindarti, Afifatul Jannah, M. Haryanto
Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.
{"title":"DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH","authors":"Pancawati Hardiningsih, Caecilia Srimindarti, Afifatul Jannah, M. Haryanto","doi":"10.32524/jkb.v19i1.259","DOIUrl":"https://doi.org/10.32524/jkb.v19i1.259","url":null,"abstract":"Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"118 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81255807","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：