Pub Date : 2023-09-26DOI: 10.22219/jrak.v13i3.26598
Sigit Hermawan, Niko Fediyanto, Wiwit Hariyanto, Prasetyo Utomo, Amelia Nugraha Dini
Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Human Capital is a key factor for intellectual capital to develop innovation and performance of accounting study programs. IC, both integrated and individually, plays a role in improving the performance of IAPS 4.0-based study programs Practical implications: The results of this research can be used by the head of the accounting study program in achieving superior accreditation based on IAPS 4.0, namely by utilizing the role of intellectual capital in developing innovation and performance. Originality/value: The originality of this research is to explore the intellectual capital component associated with the innovation component and the performance component of the IAPS 4.0-based accounting study program. This research also explores basic theories such as role theory, human capital theory, and the resources-based theory.
{"title":"How Intellectual Capital Can Develop Innovation And Performance Of Accounting Study Program?","authors":"Sigit Hermawan, Niko Fediyanto, Wiwit Hariyanto, Prasetyo Utomo, Amelia Nugraha Dini","doi":"10.22219/jrak.v13i3.26598","DOIUrl":"https://doi.org/10.22219/jrak.v13i3.26598","url":null,"abstract":"Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Human Capital is a key factor for intellectual capital to develop innovation and performance of accounting study programs. IC, both integrated and individually, plays a role in improving the performance of IAPS 4.0-based study programs Practical implications: The results of this research can be used by the head of the accounting study program in achieving superior accreditation based on IAPS 4.0, namely by utilizing the role of intellectual capital in developing innovation and performance. Originality/value: The originality of this research is to explore the intellectual capital component associated with the innovation component and the performance component of the IAPS 4.0-based accounting study program. This research also explores basic theories such as role theory, human capital theory, and the resources-based theory.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135720193","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 : 2023-09-26DOI: 10.22219/jrak.v13i3.26910
Meinarni Asnawi, Rudiawie Larasati, Azhar Syahrir
Purpose – This research aims to describe and analyze integrated Risk Management and Public Service at Public Sector Organizations Methodology/approach – The Study is a quantitative research approach that uses online-based data collection methods (e_ questionnaires) combined with interviews to get their views on integration risk management implementation and public service. The sample in this study was 94 respondents from three (3) public organizations, consisting of the Papua Provincial Government (Finance Staff & APIP), Higher Education Internal Audit (SPI), and Financial Supervisory Institution (BPKP & BPK). Findings – The results of the analysis show that there are a few key points on how risk management is important and has a close relationship with public service, like this protecting public interest, Enhancing Service Delivery, Allocating Resources Efficiently, Ensuring Compliance and Accountability, Emergency Preparedness and Response, Reputation Management, and Long-term Sustainability. The integration of risk management in public services shows a positive relationship and can contribute to service reliability, better financial management, minimizing fraud and increasing compliance with regulations, maximizing the utilization of assets owned by the government, and having a speed of response to emergency conditions or events, and being able to mitigate risks that may occur. Practical implications – Risk management in public service helps ensure efficient resource allocation, protect public interests, enhance service delivery, and maintain the integrity and reputation of public organizations. Public service agencies can better serve their communities and fulfill their mandate by proactively managing risks. Originality/value – This research combines behavioral and psychological approaches to test the occurrence of Risk Management in the Public Sector.
{"title":"Risk Management And Public Service: Integrated Analysis At The Public Sector Organization","authors":"Meinarni Asnawi, Rudiawie Larasati, Azhar Syahrir","doi":"10.22219/jrak.v13i3.26910","DOIUrl":"https://doi.org/10.22219/jrak.v13i3.26910","url":null,"abstract":"Purpose – This research aims to describe and analyze integrated Risk Management and Public Service at Public Sector Organizations Methodology/approach – The Study is a quantitative research approach that uses online-based data collection methods (e_ questionnaires) combined with interviews to get their views on integration risk management implementation and public service. The sample in this study was 94 respondents from three (3) public organizations, consisting of the Papua Provincial Government (Finance Staff & APIP), Higher Education Internal Audit (SPI), and Financial Supervisory Institution (BPKP & BPK). Findings – The results of the analysis show that there are a few key points on how risk management is important and has a close relationship with public service, like this protecting public interest, Enhancing Service Delivery, Allocating Resources Efficiently, Ensuring Compliance and Accountability, Emergency Preparedness and Response, Reputation Management, and Long-term Sustainability. The integration of risk management in public services shows a positive relationship and can contribute to service reliability, better financial management, minimizing fraud and increasing compliance with regulations, maximizing the utilization of assets owned by the government, and having a speed of response to emergency conditions or events, and being able to mitigate risks that may occur. Practical implications – Risk management in public service helps ensure efficient resource allocation, protect public interests, enhance service delivery, and maintain the integrity and reputation of public organizations. Public service agencies can better serve their communities and fulfill their mandate by proactively managing risks. Originality/value – This research combines behavioral and psychological approaches to test the occurrence of Risk Management in the Public Sector.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135720391","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: This paper aims to analyze credit in the Indonesian banking construction sector empirically. Specifically, we examine whether economic conditions affect construction sector credit and how the response and diversity of construction sector credit in the face of economic shocks. Methodology/approach: This article use monthly data on Indonesian banking credit from 2004 to 2022 using the Vector Error Correction Model (VECM). Findings: The long-term effects of the economy on credit are shown by the results of the VECM research. The Impulse Response Function (IRF) results indicate that credit in the construction industry has both positive and negative effects. Forecast Error Variance Decomposition (FEVD) analysis shows that gross domestic product, crises, industrial price index, interest rates, exchange rates, and inflation affect credit diversity. Practical implications: Banking credit is an essential component in meeting company needs. Banks need to consider several things in the distribution of credit to the construction sector, especially those that impact the long term. Originality/value: This research provides a better understanding of how the construction sector credit can be affected by changing economic conditions, and how diverse credit responses and policies are in the face of such shocks.
{"title":"Navigating Economic Uncertainty: Exploring The Impact Of Reduced Bank Credit On The Construction Industry","authors":"Faizul Mubarok, Arie Wibowo Khurniawan, None Irmawaty","doi":"10.22219/jrak.v13i2.26557","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26557","url":null,"abstract":"Purpose: This paper aims to analyze credit in the Indonesian banking construction sector empirically. Specifically, we examine whether economic conditions affect construction sector credit and how the response and diversity of construction sector credit in the face of economic shocks. Methodology/approach: This article use monthly data on Indonesian banking credit from 2004 to 2022 using the Vector Error Correction Model (VECM). Findings: The long-term effects of the economy on credit are shown by the results of the VECM research. The Impulse Response Function (IRF) results indicate that credit in the construction industry has both positive and negative effects. Forecast Error Variance Decomposition (FEVD) analysis shows that gross domestic product, crises, industrial price index, interest rates, exchange rates, and inflation affect credit diversity. Practical implications: Banking credit is an essential component in meeting company needs. Banks need to consider several things in the distribution of credit to the construction sector, especially those that impact the long term. Originality/value: This research provides a better understanding of how the construction sector credit can be affected by changing economic conditions, and how diverse credit responses and policies are in the face of such shocks.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241615","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: The objective of this study was to determine the impact of financial target, financial leverage, financial stability, and company size on earnings management and their effect on financial reporting fraud in tourism and recreation industry companies traded on the Indonesia Stock Exchange for the 2017-2021 period. Methodology/approach: This study uses secondary data, namely data obtained indirectly. The sampling technique in this study used a purposive sampling technique. There were 90 observation samples of data obtained. The analytical method of this research uses descriptive analysis and several types of evaluation using SmartPLS software. Findings: From this reseaxch, it was concluded that only financial targets have a significant impact on earnings management and financial reporting fraud. Meanwhile, financial leverage, financial stability, and company size do not have a significant impact on earnings management and financial reporting fraud. Earnings management has no significant impact on financial reporting fraud. Practical implications: Investors can lessen the risk of poor firm performance by focusing not only on profit-oriented financial data, but also on other investment-related data. Originality/value: This research analyzes the most recently published concerns raised in the literature on fraud and earnings management. This study serves as a guideline for financial report readers when evaluating financial information and corporate performance.
{"title":"Manajemen Laba Dan Kecurangan Laporan Keuangan: Industri Pariwisata Dan Rekreasi Di Indonesia","authors":"Mimelientesa Irman, Silfi Putri Anjani, Yenny Wati","doi":"10.22219/jrak.v13i2.26500","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26500","url":null,"abstract":"Purpose: The objective of this study was to determine the impact of financial target, financial leverage, financial stability, and company size on earnings management and their effect on financial reporting fraud in tourism and recreation industry companies traded on the Indonesia Stock Exchange for the 2017-2021 period. Methodology/approach: This study uses secondary data, namely data obtained indirectly. The sampling technique in this study used a purposive sampling technique. There were 90 observation samples of data obtained. The analytical method of this research uses descriptive analysis and several types of evaluation using SmartPLS software. Findings: From this reseaxch, it was concluded that only financial targets have a significant impact on earnings management and financial reporting fraud. Meanwhile, financial leverage, financial stability, and company size do not have a significant impact on earnings management and financial reporting fraud. Earnings management has no significant impact on financial reporting fraud. Practical implications: Investors can lessen the risk of poor firm performance by focusing not only on profit-oriented financial data, but also on other investment-related data. Originality/value: This research analyzes the most recently published concerns raised in the literature on fraud and earnings management. This study serves as a guideline for financial report readers when evaluating financial information and corporate performance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241614","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 : 2023-08-30DOI: 10.22219/jrak.v13i2.23419
Sri Wahjuni Latifah, Ahmad Waluya Jati
Purpose: This study was conducted to examine the use of Sharia fintech mediated by an interesting use of transactions to improve the performance of MSMEs. Methodology/approach: The survey was conducted on MSMEs in Malang Raya. The sampling technique using purposive sampling obtained 70 respondents. Data analysis and hypothesis testing using SEM assisted by Smart PLS software. Findings: The results showed that ease of use and trust have an effect on interest in using Sharia Fintech. However, service features and risk security have no effect on interest in transactions using Sharia fintech. This study proves that the use of Sharia Fintech with the mediation of interest in use is proven to have an effect on the performance of MSMEs. Practical implications: The implication of this research for MSMEs is that MSMEs should choose Sharia fintech under the supervision of the OJK. The implication for Sharia fintech companies is that they can create features that are easy for users to understand. Originality/value: This study offers a mediation model of interest in the use of transactions on the use of Sharia fintech and the performance of MSMEs
{"title":"The Use Of Sharia Fintech On MSMEs Performance: Mediation Of Interest In Use Of Transactions","authors":"Sri Wahjuni Latifah, Ahmad Waluya Jati","doi":"10.22219/jrak.v13i2.23419","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.23419","url":null,"abstract":"Purpose: This study was conducted to examine the use of Sharia fintech mediated by an interesting use of transactions to improve the performance of MSMEs. Methodology/approach: The survey was conducted on MSMEs in Malang Raya. The sampling technique using purposive sampling obtained 70 respondents. Data analysis and hypothesis testing using SEM assisted by Smart PLS software. Findings: The results showed that ease of use and trust have an effect on interest in using Sharia Fintech. However, service features and risk security have no effect on interest in transactions using Sharia fintech. This study proves that the use of Sharia Fintech with the mediation of interest in use is proven to have an effect on the performance of MSMEs. Practical implications: The implication of this research for MSMEs is that MSMEs should choose Sharia fintech under the supervision of the OJK. The implication for Sharia fintech companies is that they can create features that are easy for users to understand. Originality/value: This study offers a mediation model of interest in the use of transactions on the use of Sharia fintech and the performance of MSMEs","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241609","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 : 2023-08-30DOI: 10.22219/jrak.v13i2.25135
Nanang Shonhadji, Soni Agus Irwandi
Purpose: The objective of this study was to determine the effect of liquidity coverage ratio, net stable funding ratio, net interest margin, and cost of funds on return on assets in Southeast Asian countries' banking services. Methodology/approach: This research was a quantitative research method. Secondary data was used and collected from stock exchanges in each country. Samples were banks in Indonesia, Malaysia, Cambodia, Philippines, Singapore and Thailand. The data testing technique uses multiple linear regression analysis. Findings: The study inform that net stable funding ratio, liquidity coverage ratio, net interest margin and cost of funds have a significant effect on return on assets. Practical implications: The practical implications were BASEL III implementation to manage liquidity risk and capital in each country have successfully and encourage compliance with bank liquidity and capital aspects according to the framework of BASEL III to enhance the financial performance of banks in Southeast Asian countries. Originality/value: Research on the application of BASEL III in Southeast Asian Countries as a framework that establishes international standards for bank capital adequacy, stress testing, and liquidity requirements is the originality of this research.
{"title":"Liquidity Risk And Basel III Implementation In Southeast Asia Banking","authors":"Nanang Shonhadji, Soni Agus Irwandi","doi":"10.22219/jrak.v13i2.25135","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.25135","url":null,"abstract":"Purpose: The objective of this study was to determine the effect of liquidity coverage ratio, net stable funding ratio, net interest margin, and cost of funds on return on assets in Southeast Asian countries' banking services. Methodology/approach: This research was a quantitative research method. Secondary data was used and collected from stock exchanges in each country. Samples were banks in Indonesia, Malaysia, Cambodia, Philippines, Singapore and Thailand. The data testing technique uses multiple linear regression analysis. Findings: The study inform that net stable funding ratio, liquidity coverage ratio, net interest margin and cost of funds have a significant effect on return on assets. Practical implications: The practical implications were BASEL III implementation to manage liquidity risk and capital in each country have successfully and encourage compliance with bank liquidity and capital aspects according to the framework of BASEL III to enhance the financial performance of banks in Southeast Asian countries. Originality/value: Research on the application of BASEL III in Southeast Asian Countries as a framework that establishes international standards for bank capital adequacy, stress testing, and liquidity requirements is the originality of this research.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241613","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 : 2023-08-30DOI: 10.22219/jrak.v13i2.26944
Yani Permatasari, Agnes Aurora Ngelo, Iman Harymawan, Suham Cahyono
Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze using logit and OLS regression analysis techniques. Findings: The results suggest that companies that had been tax aggressive in the pre-period of a tax amnesty program are more likely to participate in Indonesia's prime tax amnesty program. Furthermore, we discover that those tax aggressive companies had become less aggressive in the period and post-period of tax amnesty. These findings are robust to several proxies of tax aggressiveness and Coarsened Exact Matching (CEM) method to handle potential endogeneity problems. We employ Indonesia's unique setting, one of a few developing countries that implement the tax amnesty successfully for the first time. Practical implications: These findings are expected to provide evidence of the effectiveness of the tax amnesty implementation in Indonesia. The results could give insight for policymakers to thoroughly consider the costs and benefits of tax amnesty, and if there is a repeated implementation. Originality/value: This study did not include any further test of the corporate governance mechanism involved in the relationship between tax aggressive companies and tax amnesty participation. Therefore, future studies could consider the limitations and address the issue.
{"title":"The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms","authors":"Yani Permatasari, Agnes Aurora Ngelo, Iman Harymawan, Suham Cahyono","doi":"10.22219/jrak.v13i2.26944","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26944","url":null,"abstract":"Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze using logit and OLS regression analysis techniques. Findings: The results suggest that companies that had been tax aggressive in the pre-period of a tax amnesty program are more likely to participate in Indonesia's prime tax amnesty program. Furthermore, we discover that those tax aggressive companies had become less aggressive in the period and post-period of tax amnesty. These findings are robust to several proxies of tax aggressiveness and Coarsened Exact Matching (CEM) method to handle potential endogeneity problems. We employ Indonesia's unique setting, one of a few developing countries that implement the tax amnesty successfully for the first time. Practical implications: These findings are expected to provide evidence of the effectiveness of the tax amnesty implementation in Indonesia. The results could give insight for policymakers to thoroughly consider the costs and benefits of tax amnesty, and if there is a repeated implementation. Originality/value: This study did not include any further test of the corporate governance mechanism involved in the relationship between tax aggressive companies and tax amnesty participation. Therefore, future studies could consider the limitations and address the issue.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241619","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 : 2023-08-30DOI: 10.22219/jrak.v13i2.23525
None Ira Megasyara, None Amrizal Imawan
Purpose: This study aims to explore and reveal the application of the principles of good governance as an effort to prevent fraud in managing village government finances. Methodology/approach: This research is a qualitative research with an interpretive approach and to obtain the data using interviews and observations. Data collection was carried out by conducting in-depth interviews with informants who understood the research theme and could provide information and be involved in managing village finances, namely the village chief and the chairman of the village consultative body. Besides that, researchers also made observations and documentation related to evidence that supports the implementation of the principles of Good Corporate Governance (GCG) in managing village finances. Findings: The results of this study are that the village government has implemented the principles of good governance, namely community participation, budget transparency and policy programs, accountability as well as discipline and order in every stage of village financial management starting from the stages of planning and budgeting, program implementation and reporting or accountability, implementation of the principles of good governance has proven to be able to prevent acts of fraud in managing village finances. Because the community has access to oversee and supervise the village government in managing village finances. So that there is loophole to commit fraudulent acts. Practical implications: The implication of this research is that village governments must be creative and continue to improve the quality of good governance. Originality/value: Using the Good Government (GG) theory to prevent fraud in village financial management
{"title":"Implementasi Good Government Sebagai Upaya Pencegahan Fraud Dalam Pengelolaan Keuangan Desa","authors":"None Ira Megasyara, None Amrizal Imawan","doi":"10.22219/jrak.v13i2.23525","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.23525","url":null,"abstract":"Purpose: This study aims to explore and reveal the application of the principles of good governance as an effort to prevent fraud in managing village government finances. Methodology/approach: This research is a qualitative research with an interpretive approach and to obtain the data using interviews and observations. Data collection was carried out by conducting in-depth interviews with informants who understood the research theme and could provide information and be involved in managing village finances, namely the village chief and the chairman of the village consultative body. Besides that, researchers also made observations and documentation related to evidence that supports the implementation of the principles of Good Corporate Governance (GCG) in managing village finances. Findings: The results of this study are that the village government has implemented the principles of good governance, namely community participation, budget transparency and policy programs, accountability as well as discipline and order in every stage of village financial management starting from the stages of planning and budgeting, program implementation and reporting or accountability, implementation of the principles of good governance has proven to be able to prevent acts of fraud in managing village finances. Because the community has access to oversee and supervise the village government in managing village finances. So that there is loophole to commit fraudulent acts. Practical implications: The implication of this research is that village governments must be creative and continue to improve the quality of good governance. Originality/value: Using the Good Government (GG) theory to prevent fraud in village financial management","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241477","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 : 2023-08-30DOI: 10.22219/jrak.v13i2.24823
M. Anas, Faisol Faisol, Puji Astuti
Purpose: The purpose of this essay is to look into how Public Accounting Company (PAC) link important factors like Audit Tenure, Company Size, and Financial Distress with Audit Report Lag. We delve further to comprehend how PAC mediates this link and whether its impact is considerable in shortening the delay for filing audit reports. Method/approach: The population of this study consists of operating in the mining industry companies registered on the Indonesia Stock Exchange from 2015 to 2022. The sampling method used is purposive sampling method. The samples were obtained by 19 manufacturing companies. There were 152 observations made over 8 years. The data analysis used was panel regression analysis which was moderated by using the random effect model approach. Findings: The analysis's findings indicate that Public Accounting Company (PAC) is significantly involved in mediating the association between financial distress and audit report lag, but that PAC is not significantly involved in mediating the relationship between business size and audit tenure and audit report lag. Implications: According to the findings, it is essential for a Public Accounting Company (PAC) to be involved in the audit process when a company is in financial trouble. In order to keep the audit report lag under control during financially difficult times, PACs appear to be quite important. This emphasises how crucial skilled auditors are in identifying and resolving any financial problems that can develop in struggling businesses. Originality/value: This publication presents originality in uncovering the innovative role of Public Accounting Company (PAC) as mediators that link the Audit Tenure, Company Size and Financial Distress variables with Audit Report Lag. This research explores how the complex interactions between these variables impact delays in audit report submission. The findings highlight that PAC is not only the implementing audit entity, but also plays an important role in controlling the timing of preparation and submission of audit reports. These findings provide new insights into the dynamics of auditing and management decisions in the context of corporate financial uncertainty
{"title":"The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis","authors":"M. Anas, Faisol Faisol, Puji Astuti","doi":"10.22219/jrak.v13i2.24823","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.24823","url":null,"abstract":"Purpose: The purpose of this essay is to look into how Public Accounting Company (PAC) link important factors like Audit Tenure, Company Size, and Financial Distress with Audit Report Lag. We delve further to comprehend how PAC mediates this link and whether its impact is considerable in shortening the delay for filing audit reports. Method/approach: The population of this study consists of operating in the mining industry companies registered on the Indonesia Stock Exchange from 2015 to 2022. The sampling method used is purposive sampling method. The samples were obtained by 19 manufacturing companies. There were 152 observations made over 8 years. The data analysis used was panel regression analysis which was moderated by using the random effect model approach. Findings: The analysis's findings indicate that Public Accounting Company (PAC) is significantly involved in mediating the association between financial distress and audit report lag, but that PAC is not significantly involved in mediating the relationship between business size and audit tenure and audit report lag. Implications: According to the findings, it is essential for a Public Accounting Company (PAC) to be involved in the audit process when a company is in financial trouble. In order to keep the audit report lag under control during financially difficult times, PACs appear to be quite important. This emphasises how crucial skilled auditors are in identifying and resolving any financial problems that can develop in struggling businesses. Originality/value: This publication presents originality in uncovering the innovative role of Public Accounting Company (PAC) as mediators that link the Audit Tenure, Company Size and Financial Distress variables with Audit Report Lag. This research explores how the complex interactions between these variables impact delays in audit report submission. The findings highlight that PAC is not only the implementing audit entity, but also plays an important role in controlling the timing of preparation and submission of audit reports. These findings provide new insights into the dynamics of auditing and management decisions in the context of corporate financial uncertainty","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241608","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 : 2023-08-30DOI: 10.22219/jrak.v13i2.26179
Ika Sasti Ferina, None Ubaidillah, None Ana yulianita
Purpose: The research objective was to measure and analyze the effect of professional skepticism, internal locus of control, external locus of control, professional commitment and profession ethics on auditor dysfunctional behavior at KAPs registered in the IAPI Directory for the South Sumatra Region. Methodology/approach: The data collection method uses a questionnaire technique with junior and senior auditor respondents who meet the sample criteria at the registered KAP. Data analysis used SEM PLS analysis technique. Findings: Based on the results of the analysis, it shows that Professional Skepticism, External Locus of Control, and Profession Ethics have a significant influence on Auditor Dysfunctional Behavior. Meanwhile, Internal Locus of Control and Professional Commitment do not have a significant effect on Auditor Dysfunctional Behavior. Practical implications: This research has practical implications for Public Accounting Firms, especially KAPs that are sampled in this study so that the results of this study can be used as material for consideration regarding factors that influence auditor dysfunctional behavior at work, both in the internal and external environment of the office. Originality/value: This study includes the variable professional commitment as an update in research on the topic of dysfunctional auditors.
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