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All Journal Al-Ahkam Applied Information System and Management KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Islamic Accounting and Finance Research JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal Journal of International Conference Proceedings

Pangayow, Bill J.C

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Author-ID : 1746374

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DAN PERILAKU TIDAK ETIS (STUDI KASUS PADA SKPD DI KABUPATEN KEEROM) Agung Irjayanto Hasanudin; Bill J. C. Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 1 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini bertujuan untuk mengetahui tingkat kecenderungan kecurangan akuntansi dan perilaku tidak etis para pegawai pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Keerom. Penelitian ini dilakukan pada beberapa SKPD Pemerintah Kabupaten Keerom. Sampel penelitian ini berjumlah 53 pegawai, pengumpulan data dilakukan dengan cara menyebarkan kuesioner dengan memberi pernyataan tertulis mengenai keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, kecenderungan kecurangan akuntansi, dan perilaku tidak etis kepada responden dan dijawab dengan menggunakan skala likert. Tekhnik analisis data menggunakan uji valditas, uji realibiltas, uji multikonearitas, uji heteroskedastisitas, dan uji hipotesis menggunakan program SPSS versi 17.00 For Windows. Hasil penelitian menunjukkan bahwa : (1) keefektifan pengendalian internal berpengaruh terhadap kecenderungan kecurangan akuntansi di SKPD Kabupaten Keerom, (2) keefektifan pengendalian internal berpengaruh terhadap perilaku tidak etis di SKPD Kabupaten Keerom, (3) ketaatan aturan akuntansi berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD di Kabupaten Keerom, (4) ketaatan aturan akuntansi berpengaruh terhadap perilaku tidak etis pada SKPD di Kabupaten Keerom, (5) kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD di Kabupaten Keerom, (6) kesesuaian kompensasi tidak berpengaruh terhadap perilaku tidak etis pada SKPD di Kabupaten Keerom.Kata kunci: keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, kecenderungan kecurangan akuntansi, perilaku tidak etis, SKPD.

PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA KAMPUNG, KEBIJAKAN KAMPUNG DAN KELEMBAGAAN KAMPUNG TERHADAP KESEJAHTERAAN MASYARAKAT (Studi Pada Kampung Distrik Sentani Kabupaten Jayapura) Yuli Kurniawati; Bill J. C. Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Tujuan dari penelitian ini untuk menguji pengaruh akuntabilitas pengelolaan keuangan alokasi dana kampung, kebijakan kampung, dan kelembagaan kampung terhadap kesejahteraan masyarakat. Penelitian ini dilakukan pada kampung Distrik Sentani Kabupaten Jayapura. Jumlah sampel yang diambil sebanyak 65 responden masyarakat yang mendapatkan alokasi dana kampung dari berbagai latar pendidikan dan pekerjaan yang berbeda-beda. Penelitian ini menggunakan metode purposive sampling dengan menyebarkan kuesioner kepada responden. Teknik analisis menggunakan SmartPLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa Alokasi Dana Kampung, Kebijakan Kampung, dan Kelembagaan Kampung tidak berpengaruh signifikan terhadap Kesejahteraan Masyarakat.

PENGARUH TIPE INDUSTRI, PROFITABILITAS, MEDIA EXPOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris Pada Perusahaan Non Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) Endang Pujiastuty Nainggolan; Bill J. C. Pangayow; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to obtain empirical evidence on the analysis of factors affecting the voluntary disclosure of carbon emissions in companies in Indonesia. Factors used include industry type, profitability, firm size and leverage. Measurement of carbon emission disclosure levels using content analysis. There are 18 items to detect disclosure rates of carbon emissions. The population of this research is all financial data of non service industry companies listed on BEI period 2014-2016.Sampling method used in this research is purposive sampling method. The sample used in this research is non service industry which publishes annual and financial report during observation period anddiscloses carbon emission. The total sample used in this research is 27 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that industry type and company size have an effect on carbon emission disclosure, while profitability proxy with return on asset and return on equity and leverage have no effect on carbon emission disclosure

REAKSI PASAR MODAL TERHADAP PENGUMUMAN PAKET KEBIJAKAN EKONOMI XVI (Studi Empiris Pada Saham Perusahaan Yang Masuk Dalam Indeks LQ 45) Tirsa Rante; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze whether there are significant differences in abnormal returns before and after the announcement of economic policy XVI and trading volume activity before and after the announcement of XVI economic policy on November 16, 2018. This study uses event study, where observations of the average abnormal return are carried out. and the average trading volume activityduring the 11 day observation period. In this study data was obtained from the Indonesia Stock Exchange. The data used in this study include daily closing stock prices (closing price), daily stock trading volume, and the number of shares outstanding. The sample used amounted to 45 LQ45 index companies. The results of this study indicate (1) there is no significant difference in abnormal returns before and after the announcement of economic policy XVI (2) on the trading volume activity indicator there are significant differences before and after the announcement of XVI economic policy.

KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH GOOD GOVERNANCE DAN KOMPETENSI AUDITOR PADA KUALITAS AUDIT (Studi Empiris Pada Kantor Badan Pengawasan Keuangan dan Pembangunan Provinsi Papua) Prihatining Tyas Dwi; Meinarni Asnawi; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

The purpose of this study is to analyze the influence of good governance and auditor competence on audit quality with organizational commitment as the moderating variable. The number of samples taken are 33 auditors, because of the lack of difficulty in obtaining the questionnaires. This study used purposive sampling method by distributing questionnaires to respondents with criteria of junior auditor and senior auditor, and then collected directly from them. Afterwards, the collected data was processed by direct distribution method. Analytical technique used in this study was WarpPLS (Partial Least Square) version 5.0. The results of this study indicate that good governance has a significant effect on audit quality; while auditor competence has no significant effect on audit quality; where organizational commitment does not moderate the relationship of good governance and audit quality; also organizational commitment does not moderate the relationship between auditor competence and audit quality.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Di Kota Jayapura) Iswahyudi Iswahyudi; Bill J. C. Pangayow; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The objectives in this study are: 1). To analyse the effect of budget participation on Managerial Performance on OPD in Jayapura City; and 2). To analyse the effect of budget participation on managerial performance of OPD in Jayapura City with work motivation as a moderating variable The population in this study were all civil servants in the Regional Devices Organizations (OPD) of the Jayapura City government consisting of 33 OPDs. The sample in this study amounted to 99 people. The statistical method used to test Hypotheses is simple regression and multilevel regression analysis with the interaction test approach Moderating Regression Analysis (MRA). Based on the results of the study, the tcount for the variable budget participation is 2.597 with a significance level of 0.012. With a significance level smaller than 0.05, H1 can be supported or in other words, government participation influences managerial performance. This proves that budget participation has a positive influence on managerial performance. The results of the analysis also show that, there is no influence between work motivation variables in moderating budgetaryparticipation with managerial performance as indicated by the value of t count of 0.030 with a significance of 0.976 which is greater than α = 0.05. Thus, the results of this study state that increasing work motivation does not cause an increase in managerial performance that participates in the budget.

PENGARUH SUKU BUNGA REVERSE REPO RATE DAN INFLASI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Sandi Rendy Tumundo; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to see the influence of the interest rate (reverse) repo rate directly and indirectly through inflation on the return of shares as well as interest rates (reverse) The repo rate to inflation and inflation on the return of shares, the financial sector companies listed on the Indonesia Stock Exchange in June year 2016 to December year 2018.Results showed that the interest rate (reverse) repo rate has no significant effect either directly and indirectly through inflation on return of shares, can be seen from the analysis of the line and calculation of Sobel test in get t count is-3.64 whereas T table is 2.0518 (significance 0.05) then, in the view of T count (-3.64) < T table (2.0518) meaning there is no while the interest rate (reverse) repo rate has a significant effect on inflation in the see of simple regression rates of reverse repo rate against inflation based on T-Test sig value of 0.05 < 0.05, and inflation also significantly and partial impact on the stock return with the value of the significance test T is 0.041. (0.041 < 0.05) and T count2.150 > 2.0518 t tables.

PENGARUH PENERAPAN XBRL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Indeks LQ45 di Bursa Efek Indonesia Tahun 2016-2018) Alberth D. Rupang; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to provide empirical evidence about the effect of XBRL implementation on the timeliness of financial reporting of public companies in Indonesia registered in the LQ45 index. The research method uses panel data with 99 observations from 2016 to 2018. The results show that the implementation ofXBRL has a positive and significant impact on the timeliness offinancial reporting, in contrast to the Debt to Equity ratio used to control company leverage has a positive andinsignificant impact on accuracy financial reporting time, as well as Return on Assets used to control the profitability of the company has no significant effect with a negative impact on the timeliness of financial reporting of public companies in Indonesia that are listed on the LQ45 index.

PENGARUH ENVIRONMENTAL PERFORMANCE PADA ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI PEMEDIASI (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia) Sylvia Christina Daat; Bill J. C. Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research was motivated by the development of the direction of accounting research on green accounting issues. Companies that want a going concern operation must pay attention to 3P, namely profit as profit, people where companies must pay attention to the welfare of the community, and the planet is the company’s contribution to the environment. Therefore, this study tries to find empirical evidence on the influence of several environmental variables, including the environmental performance of the company and disclosure of the company’s environmental management activities to the public on the sustainability of the company with increasing economic (financial) performance of the company. The results of the study using the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that the company’s Environmental Performance influences the company’s Economic Performance, but does not provide empirical evidence that environmental disclosure company as a conncectingvariabel or mediating the relationship of environmental performance with economic performance

ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN KAMPUNG (Studi Empiris pada Distrik Sentani Kabupaten Jayapura) Dewi Rasmi; Agustinus Salle; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The purpose of this study is to examine accounting issue particularly in the view of village financial management and the accountability constraints experienced by village heads in managing village finances. This research was conducted at Sentani District of Jayapura District. The number of samples was taken as much as 45 respondents-apparatus kampung. This study uses purposive sampling method by distributing questionnaires to respondents. Analytical technique using SmartPLS (Partial Least Square). The results of this study indicate that accountability in the view of village financial management and constraints in the accountability of village heads has no significant effect on village financial management.

Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Adolf Z. D. Siahay Agung Irjayanto Hasanudin Agustinus Salle Agustinus Salle, Agustinus Ahmad Rosyid Alberth D. Rupang Anthonius H. Citra Wijaya Aryani, Alvita Tyas Dwi Asmuruf, Frans Augusthinus Bleskadit, Novalia Bleskadit, Novalia H. Bleskadit, Novalia Herlina Bowaire, Anike N Choirul Huda Derwin Juan Sagrim Dewi Rasmi Dolfinus Yufu Bouway Endang Pujiastuty Nainggolan Estepanus Lolo Kassa Hastutie Noor Andriati Helmin Rumbiak, Helmin Herwening Sindu Lestari Hesty Theresia Salle Imbiri, Jefri Inriyanti Assa Iswahyudi Iswahyudi Jamhari Jamhari Kawulur, Hanna S Kurniawan Patma L, Lynda Mamoribo, Sherly N Maria Cristine Andiko Marisa Setiawati Muhamad Meinarni Asnawi, Meinarni Muhammad Rizky Pratama Mushrifah, Mega Pairingan, Agustina Pariaribo, Konstantina M Paru, Sara Marlyn Paulus K. Allo Layuk Prasetyo Arjuna, Bucek Jalu Prihatining Tyas Dwi Puji Harto Ramandey, Sherly Randa Layuk, Selvi Yanti Ratnasariani, Widyawati Ratno Agriyanto Rudiawie Larasati Sandi Rendy Tumundo Siahay, Adolf ZD Simanjuntak, Lamria Siti Rofingatun Slamet Haryono Syaikhul Falah Sylvia Christina Daat Tangko, Irmawati Tania Ivanna A. Tanto Tarmizi Achmad Tirsa Rante Tuturop, Katarina L Umbora, Edwin Warno Warno Wonar, Klara Yohanes Baptista Tupen Ebang Yohanes Cores Seralurin Yufuai, Agustina Yuli Kurniawati

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