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All Journal Jurnal Akuntansi Indonesia JAM : Jurnal Aplikasi Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Inovasi Penelitian Eksos Jurnal Cakrawala Ilmiah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Kapuas
Bob Mustafa
Jurusan Akuntansi Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Eksos

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Determinan Kelemahan Sistem Pengendalian Intern pada Laporan Keuangan Pemerintah Kabupaten dan Kota Se-Kalimantan Barat Bob Mustafa; Mahyus Mahyus
Eksos Vol 13 No 2 (2017): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v13i2.71

Abstract

This study aims to investigate the influence of variables of regional complexity, capital expenditure, local revenue, and economic growth on the weakness of internal control of district and city government financial reporting for West Kalimantan for the period 2010-2014. The study used a saturated sample consisting of 14 district and city governments in West Kalimantan. Significant test of multiple linear regression analysis of panel data is done through software Eviews 9. The results show that partially complexity of area and PAD have significant influence to SPI weakness variable, while capital expenditure and economic growth partially have no significant influence to SPI weakness. The result of F test shows that together variables of regional complexity, capital expenditure, PAD, and economic growth have significant influence to SPI weakness.
Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah Bob Mustafa; Elsa Sari Yuliana
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.102

Abstract

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine and analyze the influence of the auditor's understanding of accounting standards and internal control systems on the quality of government financial reports through the financial statement review process. This research proves that directly there is a significant influence of Understanding of Government Accounting Standards and Understanding of the Internal Control System towards the Financial Report Review Process. An understanding of the Internal Control System and the Financial Report Review Process has a significant effect on the Quality of Financial Statements. Meanwhile, the understanding of understanding of government accounting standards has no significant effect on the quality of financial statements.
Co-Authors A Halim Ardhi, Qisthi Ariefanda Iqbal Perdana B2092151009, PERDHIANSYAH C. Hendreo Desty Wana Dewi, V. Ananta Wikrama Tungga Endang Kusmana Endang Kusmana Ermina Ermina Irawati, Rika Khamim Kusmana, Endang Linda Suherma Mahyus Mahyus Mahyus, Mahyus Nia Pratiwi Noor, Uray M. Rahman Sastrawan B51109060 Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Tashadi Tarmizi Tashadi Tarmizi Uray M. Noor Uray Muhammad Noor WAHYUDI Wahyudi Wahyudi Yani Riyani Yuliana, Elsa Sari Zawitri, Sari