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Devi, Safitri
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Economics, Econometrics & Finance

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN INDEPENDENSI AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sub Sektor Property & Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018) Gisela, Anyestika; Rita, Anugerah; Devi, Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research analyzed the effect of institutional ownership, audit committe, independent commissioners and independency of external auditor on financial statement integrity. The population in this study is all Sub Sector Property & Real Estate Companies listed in Indonesia Stock Exchange Period of 2015-2018. Sampling was done by using purposive sampling method using 40 companies. This study use data panel regression analysis by using Eviews Version 10 as statistical program used. The results of this study show that Institutional Ownership, Audit Committe, Independent Commissioners and Independency of External Auditor has effect on Financial Statement Integrity. Institutional Ownership, Audit Committe has significant value 0,0073 and 0,0023. and Independent Commissioners and Independency of External Auditor has significant value 0,004 and 0,027.Keywords: Financial Statement Integrity, Institutional Ownership, Audit Committee, Independent Commissioners and Independency of External Auditor
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI APARATUR PEMERINTAH DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris OPD Kota Pekanbaru) Fitra, Lestari; Ria, Sari Nelly; Devi, Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to investigage the influance of transformational leadership style, government apparatus competence and clarity of budget targets on the performance accountability of government agencies with internal control as a moderating variable (empirical study on OPD in Pekanbaru city). The population in this study were all regional apparatus organizations of Pekanbaru City. The sample in this study amounted to 43 OPD with 129 respondents.The sampling method used in this study was saturated sampling technique, while the data processing method used in this study was the analysis of structural equation modeling (SEM) using the WarpPLS version 6.0 software.The results of study show that (1) transformational leadership style affects performance accountability with a significant value of 0.043 (<0.05). (2) the competence of government officials has a significant effect on agency performance with a significant value of 0.021 (<0.05). (3) Clarity of budget affects the accountability of agency performance with a significant value of 0.034 (<0.05). (4) control can strengthen the relationship of transformational leadership style to performance accountability with a significant value of 0.040 (<0.05). (5) Internal control strengthens the relationship between apparatus competence and performance accountability with a significant value of 0.001 (<0.05). (6) Internal control strengthens the relationship between the clarity of budget targets on performance accountability with a significant value of 0.001 (<0.05).Keyword : Leadership Style, Competence, Clarity Of Budget Objectives, Accountability, Internal Control
Co-Authors Gisela, Anyestika Lestari, Fitra Ria Nelly Sari Rita Anugerah