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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) jurnal syntax admiration Arkus Jurnal Akuntansi dan Keuangan (JAK) Jurnal Studi Pemerintahan dan Akuntabilitas BULLET : Jurnal Multidisiplin Ilmu Jurnal Ilmiah ESAI
Sudrajat sudrajat
Fakultas Ekonomi Dan Bisnis, Universitas Lampung
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Journal : Jurnal Ilmiah ESAI

 1 
The Phenomenon of Flypaper Effect In Regencies/Municipality in Lampung Province Sudrajat Sudrajat
Jurnal Ilmiah ESAI Vol 4 No 3 (2010)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v4i3.1341

Abstract

The main objective of this research is to provide empirical proof of occurrence the influence of DAU and PAD on local expenditure in regencies/municipality in Lampung. The other objective is to examine existence of different flypaper effect, a condition when regencies/municipality give different respon in determining local expenditure based on centreal goverment transfer compared winth local revenue.This research is using multiple regression model for analyzing sample data from 10 regencies/municipality. Analyzed data is time series that consist of PAD, DAU and BD which taken from local budget and revenue report for ten years from 1998 until 2007.Result of analysis indicates that DAU influence toward BD in more significant than the influenced PAD toward BD which mean taht flypaper effect occur in all regencies/municipalities of Lampung. This situation gives the evidence taht local goverment just wait the amount of DAU received before deciding the amount of expenditure (Sukriy & Halim, 2003), so that the upcoming period of expenditure will be greater. The result of this research is merely based on statistical analysis and can’t be used as sole measurement of regencies/municipalities of Lampung performance. The result still require confirmation through future researches. Keywords : DAU, PAD, regional budget report, flypaper effect.
Analisis Reaksi Pasar dan Pergantian Auditor Sebelum dan Sesudah Restatement Firma Agista; Sudrajat Sudrajat; Yenni Agustina
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2601

Abstract

The purpose of this study is to analyze whether there are differences in market reactions and auditor changes before and after the restatement the company. In this study, three variables were used, market reaction, auditor changes and restatement. This research used quantitative method.  The populations are all company listed on Indonesia Exchange IDX in the period of 2017 to 2019 taken with purposive sampling method. The test method uses the Wilcoxon Signed Rank-Test test because the normality test shows that the data are not normal. The data were processed using IBM SPSS Statistics 26.  The results show that there is a difference in the average abnormal return before and after the restatement; there is no difference in the average trading volume activity before and after the restatement; and there is no difference in the change of auditors before and after the restatement because the change of auditors has been regulated in Indonesian regulations.
Co-Authors Adinda Syahla Amelia, Yunia Ardian Ardian Bambang Catur Pambudi Citra Sukmadilaga devi, Meita candra Dinda Ayu Dizrisa Eldam Pradana Fajar Gustiawaty Dewi Firma Agista Fitra Darma Lindrianasari Liza Alvia Niken Kusumawardani Nyoman Adhi Suryadnyana Pigo Nauli Susi Mardeliani Taufiq Supriadi Tri Joko Prasetyo Tri Utami Lestari Ujang Wahyu Utomo uswatun khasanah Wayan Swarte Yenni Agustina Yuliansyah Yuliansyah