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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Jurnal Riset Akuntansi dan Keuangan Jurnal Mantik PERSPEKTIF Methosika: Jurnal Akuntansi dan Keuangan Methodist Proceedings of International Conference on Multidiciplinary Research International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi International Journal of Economics (IJEC) Madani: Multidisciplinary Scientific Journal Proceeding Of International Conference On Education, Society And Humanity
Azhar Maksum
Faculty Of Economic And Business Universitas Sumateta Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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THE EFFECT OF PAD, BALANCED FUNDS, AND REGIONAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN DISTRICT/CITY NORTH SUMATRA PROVINCE 2017-2020 Utari, Ulfa; Maksum, Azhar; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.172

Abstract

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province
THE INFLUENCE OF INDEPENDENCE, INTEGRITY, AUDITOR EXPERIENCE, AND AUDIT FEES ON THE ABILITY TO DETECT CREATIVE ACCOUNTING PRACTICES Lubis, Siti Aida Mahrani; Azhar Maksum; Yeni Absah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1277

Abstract

The ability to detect creative accounting practices is the skill possessed by auditors to detect financial number games including earnings management in financial reports. This research aims to test and analyze the influence of Independence, Integrity, Auditor Experience and Audit Fees on the Ability to Detect Creative Accounting Practices partially and simultaneously. The population of this research is the auditors of the Medan City Public Accounting Office. The data collection technique used in this research was conducting a field survey, namely by distributing questionnaires. The data used is primary data obtained by administering 90 questionnaires. From the results of distributing questionnaires and collecting them again, the amount of data processed was 80 questionnaires. Determination of the sample using the saturated sample technique. The research design developed was multiple linear regression analysis. The data collected by researchers was processed using the SPSS application. The research results show that Independence, Integrity, Auditor Experience, and Audit Fees partially influence the Ability to Detect Creative Accounting Practices. In addition, the variables independence, integrity, auditor experience, and audit fees influence the ability to detect creative accounting practices simultaneously.
Co-Authors Afrah Junita Amlys Syahputra Silalahi Amlys Syahputra Silalahi Anastasia Panjaitan Azizul Kholis Badaruddin Badaruddin Bastari Bastari Bastari Bastari, Bastari Endang Sulistya Rini Erlina Erlina Erlina Erlina Erwin Abubakar Hendri Hermawan Adinugraha Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Iskandar Muda Iskandar Muda Khaira Amalia Fachrudin Lilis Maryasih, Lilis Lubis, Siti Aida Mahrani Maria Kesumawaty Sitanggang Masnul, Mazli Wardhani Muammar Khadafi Muhammad Asrin Jazuli Muhammad Haykal Murni Daulay Naibaho, Pani Romauli Elisabet Ngatemin - Novia Maheran Nur Ahmadi Bi Rahmani Rahmani, Nur Ahmadi Bi Rambe, Prima Aprilyani Riantri Barus, Riantri Rina Br. Bukit Rina Bukit Rizqy Fadhlina Putri Roswitha Bukit Silalahi, Amlys Syahputra Sinaga, Sara Herda Krisna Siregar, Narumondang Bulan Sirojuzilam Hasyim Situmeang, Chandra Ulfa Utari Wardayani Wardayani Wardayani, Wardayani Windi Astuti Yeni Absah Yohannes Cosmas Simbolon Zulkarnain Zulkarnain