Pub Date : 2021-04-01DOI: 10.33369/fairness.v4i1.15301
Aziza Nurna, Andi Agus Salim
This study examined the behavioral response to the auditor in the Strategic Performance Measurement System (SPMS) to improve performance of public accounting firms. The population in this study were 170 auditors working in public accounting office Sulawesi. The data analysis technique in this study using AMOS 16.0. The results found that the performance measurement system strategy plays into the source of relevant information by the auditor's job in improving the performance of public accounting firms. While ambiquitas and conflict does not affect the behavior of auditors in improving performance.
{"title":"RESPON PERILAKU AUDITOR DALAM SISTEM PENGUKURAN KINERJA STRATEGI TEHADAP KINERJA KANTOR AKUNTAN PUBLIK","authors":"Aziza Nurna, Andi Agus Salim","doi":"10.33369/fairness.v4i1.15301","DOIUrl":"https://doi.org/10.33369/fairness.v4i1.15301","url":null,"abstract":"This study examined the behavioral response to the auditor in the Strategic Performance Measurement System (SPMS) to improve performance of public accounting firms. The population in this study were 170 auditors working in public accounting office Sulawesi. The data analysis technique in this study using AMOS 16.0. The results found that the performance measurement system strategy plays into the source of relevant information by the auditor's job in improving the performance of public accounting firms. While ambiquitas and conflict does not affect the behavior of auditors in improving performance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126854231","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 : 2021-04-01DOI: 10.33369/fairness.v4i1.15294
Nurna Aziza
This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.
{"title":"ANTESEDEN PENGUNGKAPAN LINGKUNGAN DAN PENGARUHNYA TERHADAP IMAGE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)","authors":"Nurna Aziza","doi":"10.33369/fairness.v4i1.15294","DOIUrl":"https://doi.org/10.33369/fairness.v4i1.15294","url":null,"abstract":"This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129064300","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 : 2021-04-01DOI: 10.33369/fairness.v5i3.15317
S. Saiful
Most previous studies found that the market reacted positively to the announcement of firms stock split. Those positive investor perception is based on their expectation of a better future firm performance in the future that informed through stock splits. This study provide an empirical evidence on investor reactions on stoc split announcement and the current earnings quality and future profit as well of 20 stock split indonesian public listed during the period2000 to2008. This study found that investor of Indonesian stock exchange is not react to firm stock split announcement. This study also found that stock split firm report lower future performance and lower current earning quality. This findings imply that indonesian investor reaction to stock split announcemenet depend on their percived of current and future stock split firm performance.
{"title":"PENGUJIAN REAKSI TERHADAP SINYAL KINERJA PERUSAHAAN PUBLIK INDONESIA MELALUI PEMECAHAN SAHAM","authors":"S. Saiful","doi":"10.33369/fairness.v5i3.15317","DOIUrl":"https://doi.org/10.33369/fairness.v5i3.15317","url":null,"abstract":"Most previous studies found that the market reacted positively to the announcement of firms stock split. Those positive investor perception is based on their expectation of a better future firm performance in the future that informed through stock splits. This study provide an empirical evidence on investor reactions on stoc split announcement and the current earnings quality and future profit as well of 20 stock split indonesian public listed during the period2000 to2008. This study found that investor of Indonesian stock exchange is not react to firm stock split announcement. This study also found that stock split firm report lower future performance and lower current earning quality. This findings imply that indonesian investor reaction to stock split announcemenet depend on their percived of current and future stock split firm performance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122263575","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 : 2021-04-01DOI: 10.33369/fairness.v5i3.15321
Fadli Fadli
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.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI PEMERINTAH DAERAH","authors":"Fadli Fadli","doi":"10.33369/fairness.v5i3.15321","DOIUrl":"https://doi.org/10.33369/fairness.v5i3.15321","url":null,"abstract":"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129123694","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 : 2021-04-01DOI: 10.33369/fairness.v5i2.15309
Isma Coryanata
The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important. This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced from 87 enterprises in service. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.
{"title":"PENGARUH VERABEL MODERATING PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR DAN KINERJA PERUSAHAAN","authors":"Isma Coryanata","doi":"10.33369/fairness.v5i2.15309","DOIUrl":"https://doi.org/10.33369/fairness.v5i2.15309","url":null,"abstract":"The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important. This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced from 87 enterprises in service. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123605748","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 : 2021-04-01DOI: 10.33369/fairness.v5i2.15304
Ummul Khair, K. Kamaluddin, Eddy Suranta
Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .
{"title":"PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI","authors":"Ummul Khair, K. Kamaluddin, Eddy Suranta","doi":"10.33369/fairness.v5i2.15304","DOIUrl":"https://doi.org/10.33369/fairness.v5i2.15304","url":null,"abstract":"Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125201783","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 : 2021-04-01DOI: 10.33369/fairness.v5i3.15314
Nova Nova
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
{"title":"TINJAUAN STABILITAS KEUANGAN BANK MELALUI TINGKAT PERSAINGAN DAN DIVERSIFIKASI PENDAPATAN: STUDI PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Nova Nova","doi":"10.33369/fairness.v5i3.15314","DOIUrl":"https://doi.org/10.33369/fairness.v5i3.15314","url":null,"abstract":"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","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114876625","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 research aims to prove the effect of Budgetary Goal Characteristics (BGC) and Prosedural Justice of the government's performance SKPD’s managerial Bengkulu province. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, that is Eslon Officer III and IV at Planning Division or Budget Division. The results indicate that the first hypothesis Budgetary Goal Characteristics (BGC) positive and significant impact on the managerial performance of the government on Bengkulu province. This means that the higher and details Budgetary Goal Characteristics (BGC) will be able to improve the performance of the government on SKPD’s managerial Bengkulu province. Similarly, for the second hypothesis, procedural justice significant and positive effect on managerial performance on SKPD’s. In this case, the higher the level of procedural justice then managerial performance will also be better.
{"title":"PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH PROVINSI BENGKULU","authors":"Herawansyah Herawansyah, Fadli Fadli, Baihaqi Baihaqi","doi":"10.33369/fairness.v3i1.15273","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15273","url":null,"abstract":"This research aims to prove the effect of Budgetary Goal Characteristics (BGC) and Prosedural Justice of the government's performance SKPD’s managerial Bengkulu province. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, that is Eslon Officer III and IV at Planning Division or Budget Division. The results indicate that the first hypothesis Budgetary Goal Characteristics (BGC) positive and significant impact on the managerial performance of the government on Bengkulu province. This means that the higher and details Budgetary Goal Characteristics (BGC) will be able to improve the performance of the government on SKPD’s managerial Bengkulu province. Similarly, for the second hypothesis, procedural justice significant and positive effect on managerial performance on SKPD’s. In this case, the higher the level of procedural justice then managerial performance will also be better.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115129673","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}
Purpose of this research is the first, provide evidence empirical the influence of professionalism auditor against consideration the level of materiality. second, provide empirical evidence of the influence of adherence to a code of ethics to the level of materiality considerations. Third, provide empirical evidence of the influence of the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor simultaneous consideration of materiality levels. The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.
{"title":"PENGARUH PROFESIONALISME, KETAATAN TERHADAP KODE ETIK DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA AUDITOR BPK-RI","authors":"Hendra Taroman, Fachruzzaman Fachruzzaman, Robinson Robinson","doi":"10.33369/fairness.v3i3.15289","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15289","url":null,"abstract":"Purpose of this research is the first, provide evidence empirical the influence of professionalism auditor against consideration the level of materiality. second, provide empirical evidence of the influence of adherence to a code of ethics to the level of materiality considerations. Third, provide empirical evidence of the influence of the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor simultaneous consideration of materiality levels. The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133906892","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 : 2021-04-01DOI: 10.33369/fairness.v3i3.15288
Erna Sari, S. Saiful, Nila Aprila
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.
{"title":"PENGARUH PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN DANPENATAUSAHAAN KEUANGAN DAERAH TERHADAP KINERJA PENGELOLAKEUANGAN DAERAH","authors":"Erna Sari, S. Saiful, Nila Aprila","doi":"10.33369/fairness.v3i3.15288","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15288","url":null,"abstract":"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132491055","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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