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All Journal Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Nuraini A, Nuraini A
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Economics, Econometrics & Finance Social Sciences Other

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Financial Reporting Quality and Accrual Accounting Disclosures: An Empirical Study on Regional Governments in Indonesia Asrofa, Sadifa; Darwanis, Darwanis; Nuraini A, Nuraini A
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.39453

Abstract

Objective This research aims to investigate the quality of financial reporting and the extent of accrual accounting disclosure in Indonesia. Additionally, it examines the influence of capital expenditure budget, size, and age on the quality of financial reporting, with accrual accounting disclosure acting as a mediator.Design/Methodology The study was conducted by performing a textual analysis of 380 regional government financial reports in Indonesia. Data analysis was executed using the SEM-PLS method, facilitated by SmartPLS version 3.Results Although no LGFS achieved a perfect score for reporting quality, there was a notable improvement in the quality of financial reporting and accrual-based accounting disclosures in the LGFS from 2017 to 2021. The capital expenditure budget, the age of the local government and accrual accounting disclosures significantly affect the quality of financial reporting. Furthermore, accrual accounting disclosures mediate the effect of local government size on the quality of financial reporting.Research limitations/implications This research does not yet fully capture the quality of financial reporting and accrual accounting disclosures in Indonesia, as the study is limited to regional governments established in 2007. However, these findings can serve as a reference for local administrations striving to enhance the quality of their financial reporting and accrual accounting practices.Novelty/Originality This study complements existing research on the progression of accrual accounting in Indonesia through textual analysis and further examines how accrual accounting disclosures affect the quality of financial reporting, while mediating key factors within local Indonesian governments.
Insights into Going Concern Matter Disclosure in the Audit Report Jannah, Miftahul; Ariani, Nita Erika; Nuraini A, Nuraini A; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.36566

Abstract

Objective This study examines the importance of business strategy in the acceptance of going concern matter disclosures in the audit report and whether corporate governance influences it. The main corporate governance factors examined are managerial ownership, institutional ownership, independent board of commissioners, and board of directors.Design/Methodology The population in this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample was selected using a simple random sampling method, totaling 48 companies and 192 observations. The analytical method used in this study is logistic regression with SPSS 26.Results The study found that business strategy through product differentiation affects the acceptance of going concern matter disclosures in the audit report, while business strategy through cost advantage does not influence it. The board of directors, as part of corporate governance, influences the acceptance of going concern matter disclosures in the audit report, whereas managerial ownership, institutional ownership, and independent board of commissioners do not affect it.Research limitations/implications This research is limited to real estate companies, which limits the generalization of results to companies in other industries. Additionally, it does not consider individual auditors in auditor rotation but uses firm rotation, where the firm, according to regulations, does not have a time limit for providing audit services.Novelty/Originality This study introduces the utilization of business strategy in determining going concern matter disclosures in the audit report. Previous studies have predominantly focused on corporate governance in determining going concern matter disclosures in the audit report.
Beyond Expectations: Corporate Governance's Insufficiency in Fraud Prevention Nuraini A, Nuraini A; Ariani, Nita Erika; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.37302

Abstract

Objective The specific objectives to be achieved in this research are to (1) test the Beneish model (1999) as a predictor of reliable manipulation or indicator to reveal signals or symptoms of financial reporting fraud. (2) Test whether corporate governance effectiveness reduces financial statement fraud.Design/Methodology The research analyzed publicly listed non-financial firms listed in Indonesia's stock exchange (IDX) from 2017 to 2022. Simple random sampling was used to select 86 companies per year, resulting in 617 year-firm observations. Data analysis was carried out by logistic regression multiple with panel data. The test was carried out by adopting the Beneish benchmark index (Z-score) model which is effective for predicting indications of fraudulent financial statements.Results The test results show that there is 99.8% of incidents indicated financial statement fraud and the other 0.2% did not indicate financial statement fraud. Corporate governance mechanisms consisting of institutional ownership, audit committees, and audit quality does not mitigate fraud. It is anticipated that the research's contribution will serve as a practical guide and reference for the examination of indicators of fraud in corporate finances. The findings of this study are expected to provide valuable insights for policymakers and regulators seeking to improve corporate governance practices.Research limitations/implications This research does not incorporate the competency and capability specifications of governance structures such as the board of commissioners, audit committees, and external auditors. Future investigations are anticipated to delve more profoundly into the internal and external corporate governance capabilities and specifications.Novelty/Originality This study reveals that, on the whole, a significant proportion of companies are implicated in fraudulent activities, while corporate governance mechanisms are deemed inadequate in overseeing management activities conducive to fraud. The outcomes of this research challenge the prevailing paradigm of corporate governance as an effective deterrent against fraudulent behavior.
PENDAPATAN ASLI DAERAH: APAKAH PAJAK DAERAH BERKONTRIBUSI? Putri, Yuan Laterina; Nuraini A, Nuraini A
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Local taxes are one of the important components in the receipt of Regional Original Income (PAD). However, the phenomenon of tax arrears still occurs in several districts/cities in Aceh Province, which will certainly have an impact on PAD revenue. This study aims to determine how much effectiveness the collection of Hotel Tax, Restaurant Tax and Land and Building Tax (PBB) is and their contribution to local revenue in the Regency/City Government in Aceh Province. The population in this study were 22 District/City Governments in Aceh Province. This type of research is descriptive quantitative research. The data used is secondary data in the form of data on the realization of the Regional/City Revenue and Expenditure Budget Realization Reports throughout the Aceh Province for 2017-2019. The data was obtained from the Aceh Financial Management Agency (BPKA). The results showed that the level of effectiveness of hotel taxes in districts/cities in Aceh Province for the 2017-2019 period was classified as less effective with an average percentage of 78.59%. The level of effectiveness of restaurant taxes in districts/cities in Aceh Province for the 2017-2019 period is classified as effective with an average percentage of 92.94% while the effectiveness level of PBB P2 is still classified as less effective with an average percentage of 65.64%. The contribution level of Hotel Tax, Restaurant Tax and PBB P2 collection to Regional Original Income in districts/cities in Aceh Province for the 2017-2019 period is classified as very poor with an average percentage of 1.08%, 1.50% and 0,36%.
Co-Authors Asrofa, Sadifa Darwanis Darwanis Maya Febrianty Lautania Miftahul Jannah Nita Erika Ariani Putri, Yuan Laterina