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All Journal Value Relevance: Jurnal Akuntansi
Junaedy
Universitas Yapis Papua

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Kinerja Keuangan di Masa Pandemi Covid 19 (Studi di 4 wilayah Kabupaten Kota di Papua) Junaedy; Agnes Deti Manggalla
Value Relevance: Jurnal Akuntansi Vol. 1 No. 2 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/54fmgq95

Abstract

Kinerja keuangan merupakan hal penting untuk menilai tingkat keberhasilan organisasi dalam melakukan program dan kegiatannya. Hal ini akan menjadi tolok ukur kemampuan organisasi pemerintah daerah dalam memberikan manfaat keberadaannya. Oleh karena itu, kinerja keuangan perlu dianalisis sebagai bahan pertimbangan keputusan organisasi khususnya pada saat terjadi pandemic covid-19. Penelitian ini akan menguji dan menganalisis perbedaan kinerja keuangan sebelum dan masa pandemic covid-19 dengan menggunakan ukuran rasio efektivitas. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode archival dengan studi dokumentasi. Sampel penelitian ini diambil menggunakan teknik non probability sampling sebanyak 8 (delapan) sampel yang  terdiri dari 4 (empat) kabupaten dan kota di wilayah Papua. Analisis data penelitian menggunakan metode analisis sampel berpasangan (paired sampel test). Hasil temuan penelitian ini menjelaskan bahwa tidak terdapat perbedaan yang signifikan kinerja keuangan yang diukur dengan rasio efektivitas pemerintah daerah di Papua yang mencakup Kabupaten Sarmi, Keerom, Jayapura dan Kota Jayapura baik sebelum dan masa pandemic covid-19.
Going Concern Audit Opinion for Indonesian Banking Companies Junaedy; Rosita Ibrahim
Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/rq1bx845

Abstract

This research aims to determine the influence of company size, audit quality, profitability, and leverage ongoing concern audit opinion. This research analyzes banking companies listed on the Indonesia Stock Exchange for 2020-2022. The data used is secondary data from the company's annual financial reports. The population in this research is all banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, with the final observation sample obtained from 117 company years. The analysis technique used is Logistic Regression Analysis using the SPSS 22.0 program. The research results show that audit quality, profitability and leverage influence going concern audit opinion. The ability to explain going concern audits by the variables audit quality, profitability, and leverage is as big as 31.78%.
Level of Regional Financial Independencein the Eastern Region of Indonesia: Regional Original Income, Employee Expendituresand Capital Expenditures Muhamad Ashari; Junaedy
Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/n98sbm81

Abstract

Regional financial independence is an indicator of a region's ability to carry out regional activities independently without depending on other parties. Regional financial independence is generally influenced by several factors. One factor of independence is Regional Original Income. This research aims to examine the influence of Regional Original Income, employee expenditure, and capital expenditure on the level of regional financial independence. The research method used is quantitative replication research with multiple linear regression analysis as the analysis method. The research sample was 65 consisting of 17 regions with 5 (five) years of observation. The research results show that local revenue and employee expenditure influence the level of regional financial independence, while capital expenditure does not have a significant influence on the level of regional financial independence.
Papua Province Regional Government Performance In A Portrait Of Accountability, Transparency and Oversight Adrin; Junaedy; Haris M Zen; Samsuddin Arfin Dabamona
Value Relevance: Jurnal Akuntansi Vol. 2 No. 2 (2024): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/zq216z20

Abstract

This research aims to obtain empirical evidence of the influence of accountability, transparency, and supervision on the performance of the regional government of Papua Province. This type of research is explanatory research with hypothesis testing. Hypothesis testing is carried out to test the causal relationship between the variables to be studied, namely between the dependent variable in the form of auditor performance and the independent variables (accountability, transparency, and supervision). This research uses primary data obtained directly through field studies using a questionnaire instrument consisting of several statements. The population of this study were employees of Regional Apparatus Organizations in Papua Province. At the same time, the sample was 3 people from each OPD related to regional financial reporting except for the Inspectorate. The author used 15 samples. The research results show that accountability, transparency, and financial transparency influence the performance of the Regional Government of Papua Province. Financial accountability will create better government performance Meanwhile, financial transparency (openness) in the implementation of development can improve local government performance as expected. Meanwhile, effective supervision of regional financial management will improve the performance produced by regional governments.
Co-Authors Adrin Agnes Deti Manggalla Haris M Zen Muhamad Ashari Rosita Ibrahim Samsuddin Arfin Dabamona