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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Applied Business, Taxation and Economics Reseach Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

. Rosidi

Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Malang

Author-ID : 2811600

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 15 Documents Claim Missing Document

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Determinan Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah dan Pengaruhnya terhadap Ketepatan Waktu Pelaporan Keuangan SKPD Diyah Cipta Sari Sari; Rosidi Rosidi; Roekhudin Roekhudin
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 1 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study aimed to analyze the determinant of the use of SIPKD and its influence on SKPD financial reporting timeliness by using modified UTAUT model and DeLone and McLean model. Respondents of this research are the treasurer, treasurer receiption and financial administration officials SKPD in Singkawang City Government of 68 people. Data were analyzed used partial least square. The results showed performance expectancy, effort expectancy and influence of co-workers from human factors and training from organizational factors affect the use of SIPKD. This research did not found the effect of SIPKD use to SKPD financial reporting timeliness. Abstrak Penelitian ini bertujuan untuk menganalisis determinan Penggunaan SIPKD dan pengaruhnya terhadap ketepatan waktu pelaporan keuangan SKPD menggunakan model UTAUT modifikasi serta model Delone dan McLean. Responden penelitian adalah bendahara pengeluaran, bendahara penerimaan dan pejabat penatausahaan keuangan SKPD Pemerintah Kota Singkawang sejumlah 68 orang. Analisis data dilakukan dengan menggunakan partial least square (PLS). Hasil penelitian menunjukkan ekspektasi kinerja, ekspektasi usaha, pengaruh rekan kerja dari faktor manusia dan pelatihan dari faktor organisasi berpengaruh terhadap penggunaan SIPKD. Hasil penelitian tidak menemukan pengaruh penggunaan SIPKD terhadap ketepatan waktu pelaporan keuangan SKPD.

APAKAH AUDIT INTERNAL BERPERAN DALAM PENCEGAHAN KORUPSI? Rosidi Rosidi; Zaki Baridwan; Intan Lifinda Ayuning Putri
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.10

Abstrak – Apakah Audit Internal Berperan dalam Pencegahan Korupsi?Tujuan Utama – Penelitian ini memiliki tujuan menguji peran audit internal dalam memoderasi pengaruh tekanan, rasionalisasi, peluang dan kapabilitas terhadap korupsi.Metode – Penelitian ini menggunakan metode regresi berbasis partial least square. Adapun sampel penelitian adalah sejumlah aparatur sipil negara yang terlibat dalam pengelolaan keuangan daerah.Temuan Utama – Audit internal tidak mampu memoderasi hubungan variabel independent dan variabel dependen. Semakin tinggi tekanan, peluang dan rasionalisasi meningkatkan terjadinya korupsi. Fungsi audit internal belum berfungsi secara efektif dalam pencegahan terjadinya korupsi karena kontrol internal yang masih lemah dan komitmen yang kurang dari pimpinan dalam memperkuat fungsi satuan pengawasan internal.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori fraud diamond. Selain itu, penelitian ini memberikan saran bahwa pencegahan korupsi dapat dilakukan dengan mengurangi peluang, tekanan dan rasionalisasi, serta peningkatan peran auditor internal.Kebaruan Penelitian – Kebaruan penelitian ini adalah menunjukkan bahwa audit internal masih belum berperan dalam pencegahan korupsi. Abstract – Does Internal Audit Play a Role in Corruption Prevention?Main Purpose – This study aims to examine the role of internal audit in moderating the effect of pressure, rationalization, opportunities, and capabilities on corruption.Method – This study uses a partial least squares regression method. The research sample is several state civil servants involved in regional financial management.Main Findings – The internal audit cannot moderate the relationship between independent and dependent variables. The higher the pressure, opportunity, and rationalization increase the occurrence of corruption. The internal audit function has not effectively prevented corruption because internal controls are still weak, and the leadership lacks commitment to strengthening the role of the internal oversight unit.Theory and Practical Implications – This research demonstrates the relevance of the fraud diamond theory. In addition, this study suggests that corruption prevention can be done by reducing opportunities, pressure, and rationalization and increasing the role of internal auditors.Novelty – The novelty of this research is to show that internal audit still has no role in preventing corruption.

PENGUNGKAPAN PRO FORMA DAN KEPUTUSAN INVESTOR: UJI EMPIRIS TEORI SIGNALING DAN TEORI PASAR EFISIEN DI BURSA EFEK INDONESIA (BEI) Yohanis Rura; Bambang Subroto; Made Sudarma; Rosidi Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.

PENGARUH BELANJA PENDIDIKAN TERHADAP KINERJA PENDIDIKAN DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI Imam Hidayat; Rosidi Rosidi; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract:The Effect of Education Spending to Education Performance with Good Governance as Moderating Variable. This study aims to test empirically the effect of education spending on educational performance using multiple linear regression analysis. The approach used to test the moderating variable with the absolute value of the difference method. Regression testing was performed on 63 samples of both elementary and junior high schools from total population 167 in the district of East Kalimantan Province Bulungan in the period 2011. The results showed that the higher education spending, the more it will improve educational performance. Good governanceaffects educational performance independently either simultaneously or partially. Abstrak:Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk menguji pengaruh belanja pendidikan terhadap kinerjapendidikan.Penelitian ini merupakan model kuantitatif dengan metode analisis regresi linear berganda.Metode nilai selisih mutlakdigunakan untuk menguji variabel moderasi.Pengujian regresi dilakukan pada 63 sampel sekolah SD dan SMP dari populasi 167 di Kabupaten Bulungan Propinsi Kalimantan Timur periode 2011. Hasil penelitian menunjukkan bahwa semakin tinggi belanja pendidikan, semakin meningkatkan kinerja pendidikan.Variabel Good Governance juga mempengaruhi kinerja pendidikan secara independen baik secara simultan maupun parsial.

The Effect of Board of Gender Diversity and Institutional Ownership on Tax Aggressivity with Audit Quality as A Moderation Variable Eris Nanda Mufarikha; Rosidi Rosidi; Wuryan Andayani
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.225

The aims of this research are 1) to find out whether there is a negative effect between board gender diversity on tax aggression; 2) to find out whether there is a positive effect between institutional ownership on tax aggression; 3) to find out whether there is board gender diversity effect on tax aggression with audit quality as a moderating variable; and 4) to determine whether there is an effect of institutional ownership on tax aggression with audit quality as a moderating variable. The research approach used in this study is quantitative. The sample in this study was 17 mining companies. The method in this study is Moderated Regression Analysis (MRA). The results of this study show that board gender diversity and institutional ownership harm tax aggressiveness. Moderation variable test results, audit quality is not able to moderate the relationship between board gender diversity on tax aggressiveness and institutional ownership on tax aggressiveness.

Co-Authors Ali Djamhuri Andika Rante Andika Rante Ary Susanti Austina Luckyta Mursy Bambang Subroto Dessy Larimbi Diyah Cipta Sari Sari Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Fibriyani Nur Khairin Gugus Irianto Imam Hidayat Imam Subekti Iman Waskito Intan Lifinda Ayuning Putri Kartika Rusnindita Made Sudarma Mitha Endah Aprilia Pramita Sukma Wardani Rahayu Indriasari Rama Andika Thio Rahman Roekhudin, Roekhudin Sutrisno - Wuryan Andayani Yohanis Rura Zaki Baridwan

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