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All Journal Jurnal Manajemen Terapan dan Keuangan Widya Akuntansi dan Keuangan Indonesian Journal of Business Analytics (IJBA) International Journal of Economic Research and Financial Accounting Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research
Rita Friyani
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Apparatus Competence and the Effectiveness of the Regional Government Information System on the Quality of Financial Statements: A Case Study of the Jambi Provincial Government: Studi Kasus pada Pemerintah Provinsi Jambi Naomi Sayuna. M; Ilham Wahyudi; Rita Friyani
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2487

Abstract

The quantitative descriptive approach utilized in this research is derived from firsthand information collected fromfinancial authorities who are in charge of creating government financial reports via questionnaires. With the aid of SPSS software the information was examined employing multiple linear regression, t-test, and F-test. The outcomes demonstrate that: (1) The quality of financial reports is positively impacted by civil servant competency, yet this effect is not statistically significant because the statistical importance level is 0.080, which exceeds 0.05; (2) With a statistical importance level of 0.000, which falls below0.05, the efficacy of SIPD results in a favorable and statistically significant impact on financial reporting standards; and (3) Additionally, they had a affirmative and considerable combined impact on the Jambi Provincial Government's fiscalreporting standards when examined simultaneously, with an F-statistic of 51.580 and a statistical importance level of 0.000. These findings suggest that a key factor in raising financial reporting standards is the efficacy of information systems. However, increasing public servant capability is still essential to making the most of SIPD.
Pengaruh Risiko Kualitas Audit, Opportunities to Manipulate Income, Opini Audit dan Agresivitas Pajak terhadap Auditor Switching Alifa Setyo Rini; Afrizal; Rita Friyani
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 1 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/tzrm3h32

Abstract

based on government regulations regarding the limitation of an auditor in providing audit services for only 5 consecutive financial years, however many companies change their auditors before 5 years. Based on this, questions arise regarding aspects that can influence the occurrence of auditor switching.This type of research is quantitative research using secondary data in the form of audited financial statements obtained through the company's official website or the official website of the Indonesia Stock Exchange through journal literature or those related to the phenomena discussed in this study. The sample selection technique uses pourpose sampling, which is based on the criteria determined by the researcher so that a sample of 30 companies with 3 years of observation is obtained with a total of 90 observation data. The data analysis technique in this study is using panel data regression processed with the help of the EViews 13 application. The results of the study can be concluded that 1). audit quality risk, opportunities to manipulate income, audit opinion and tax aggressiveness simultaneously affect auditor switching. 2). Audit quality risk partially does not have a significant effect on auditor switching. 3). Opportunities to manipulate income partially does not have a significant negative effect on auditor switching. 4). Audit opinion partially has a significant effect on auditor switching. 5). Tax aggressiveness partially does not have a significant negative effect on auditor switching
Co-Authors Achmad Hizazi Afrizal Alifa Setyo Rini Azizah Kholiq Delta Ferryandi Wibowo Eka Julianti Fredy Olimsar Gusniadi, Revi Ilham Haryadi Ilham Wahyudi Moh. Rizal Syafiie Naomi Sayuna. M Novita Andriani Nur Azizah P. Eko Prasetyo Ranti Melasari SRI RAHAYU Suryani Suryani Wirmie Eka Putra Wiwik Tiswiyanti Yudi Yudi