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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) International Journal of Supply Chain Management Indonesia Accounting Journal Vivabio : Jurnal Pengabdian Multidisiplin Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis IJEFSD
Herman Karamoy
Universitas Sam Ratulangi Manado
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : The Contrarian: Finance, Accounting, and Business Research

 1 
Determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province Ginting, Aulia Margaretha; Karamoy, Herman; Morasa, Jenny
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.154

Abstract

Local Government Financial Reports (or LKPD) is a form of transparency and accountability of regional government as the implementation of regional income and expenditure budget to the stakeholder. Financial reports are presented based on Government Accounting Standard (GAS) in Indonesia where the notes of financial statements become an important element. In the financial reports, local government has an obligation to disclosure important information for stakeholder interest in decision making as well as for public interest information in the needs of information. This study was conducted to examine the determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province. The independent variables in this study are regional financial independence ratio, intergovernmental revenue, and leverage. The dependent variable in this study is disclosure in the financial reports. This study uses secondary data generating from audited LKPD by The Audit Board. The population of this study is audited financial reports of regency/city in North Sulawesi Province by The Audit Board. By purposive sampling method, this study uses 60 audited financial reports with fiscal year 2019 to 2022 and apply multiple linier regression analysis. Based on the results, regional financial independence ratio has no effect on the disclosure in the financial reports. Intergovernmental revenue has a positive significant effect on the financial reports. Leverage has a negative significant effect on the disclosure in the financial reports.
The influence of auditor ethics, auditor independence and auditor experience with audit fees as moderating variables on auditors in public accounting firms in the Sumatera, Kalimantan, Bali and Eastern of Indonesia Regions Runtuwene, Cecilia Angelina; Karamoy, Herman; Wokas, Heince R.N.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.172

Abstract

This research aims to determine the influence of auditor ethics, auditor independency, and auditor experience on audit quality and to find out whether audit fees can moderate the influence of these variables on audit quality. The data used is primary data with the population in this study being auditors who work at public accounting firms in the Sumatera, Kalimantan, Bali & Eastern of Indonesia Regions. In this study, an Area Sample was used which obtained 118 auditors in that area and 60 people responded or 51% of the auditors. The analytical methods used in this research are Multiple Linear Regression and Moderation Regression Analysis using SPSS as a data processing tool. The results show that auditor ethics influence audit quality, while auditor independence and experience do not influence audit quality. Likewise, audit fees cannot moderate the influence of audit ethics, audit independence and auditor experience on audit quality, and also audit fees cannot influence the audit quality.
Analysis of factors affecting on local government’s financial losses in North Sulawesi Ompusunggu, Tutur; Karamoy, Herman; Gamaliel, Hendrik
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.204

Abstract

This study intends to examine if internal control effectivity, audit findings, audit opinion, completion of follow up audit results and characteristics of regional head have impacts on local government’s financial losses. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship. Using a sample of 80 respondents in the year 2024, this study draws on primary sources to examine all of the local governments in North Sulawesi Province. Multiple linear regression analysis was processed by Smart PLS version 3.0 software program in order to analyze data and evaluate hypothesis. This study demonstrate that: (1) effectiveness of internal control system has a negative and significant effect on local government’s financial losses; (2) audit findings has negative and significant effect on local government’s financial losses; (3) audit opinion has negative and significant effect on local government’s financial losses; (4) completion of follow up audit results has negative and significant effect on local government’s financial losses; and (5) characteristics of regional heads has negative and significant effect on local government’s financial losses.
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