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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Indonesian Journal of Accounting and Governance
Triana Meinarsih
STIE Ahmad Dahlan Jakarta
Humanities Economics, Econometrics & Finance Environmental Science

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Kepuasan Pengguna Layanan Pencairan Dana ABPN Pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Khusus Jakarta VI Triana Meinarsih; Binsar H. Simanjuntak
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.86

Abstract

This study analyzes the problem of the level of user satisfaction the Office of State Treasury Service (KPPN), the factors that lead to customer dissatisfaction of KPPN, as well as the efforts of KPPN to improve customer satisfaction. This study shows that user customer satisfaction is quite high. The indicators of satisfaction are tangibility, reliability, responsiveness, assurance, and empathy. The result of Whitney Mann test of the entire indicators is> 0.05 (5%). So the valuating of five attribute in both groups, perceived service and expected service, shows a difference satisfaction. In Cartesian Diagram, the three entered in quadrant 1, in which quadrant 1 shows the expected high service, but instead low perceived service. So there is a high gap between expected service and perceived services, which lead to dissatisfaction, and efforts of KPPN’s to improve customer satisfaction with the implementation of one-stop service, no cost and improving the competence of staff.
The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) Triana Meinarsih; Abdul Yusuf; Muhammad Zilal Hamzah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i2.20

Abstract

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.
Co-Authors Abdul Yusuf Binsar H. Simanjuntak Muhammad Zilal Hamzah