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All Journal The Indonesian Journal of Accounting Research Profixa: International Journal of Economic and Business Research
Agung Budi Sulistyo
Universitas Jember
Economics, Econometrics & Finance

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Legality of Equivalent Form Concepts For Substance In The Perspective of Divine Balance Agung Budi Sulistyo
The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.292 KB) | DOI: 10.33312/ijar.388

Abstract

Abstract: This article uses a qualitative research approach with the interpretation of nash. The purpose of this research would like to reformulate the concept of substance over form to make it more equitable and to describe the reality of the real accounting. As for the method of al-manhaj fi tafsir al, ' ilmi wa sunnah are the base methods for doing scholarly critique over the concept of substance over form and offers a new concept that is more complete and holistic. This resulted in a research study of the rationality of thought will be the need to reconstruct and realignment of the concept of substance over form into form equivalents to substance use so that current accounting practices may run over the values of truth, honesty and can be accounted for. The form equivalent to substance use represent similarities between information that is happening (substance use) with the media for presenting it (form). This equality would bring better definition to the actors and users of accounting information.Abstrak: Artikel ini menggunakan pendekatan penelitian kualitatif dengan interpretasi nash. Tujuan dari penelitian ini adalah untuk merumuskan kembali konsep substansi di atas bentuk untuk membuatnya lebih adil dan untuk menggambarkan realitas akuntansi nyata. Adapun metode al-manhaj fi tafsir al 'ilmi wa sunnah adalah metode dasar untuk melakukan kritik ilmiah atas konsep substansi atas bentuk dan menawarkan konsep baru yang lebih lengkap dan holistik. Hal ini menghasilkan studi penelitian tentang rasionalitas pemikiran akan kebutuhan untuk merekonstruksi dan penataan kembali konsep substansi di atas bentuk ke bentuk setara dengan penggunaan zat agar praktik akuntansi saat ini dapat berjalan di atas nilai-nilai kebenaran, kejujuran dan dapat dicatat. Bentuk yang setara dengan penggunaan zat mewakili kesamaan antara informasi yang terjadi (penggunaan zat) dengan media untuk menyajikannya (bentuk). Kesetaraan ini akan membawa definisi yang lebih baik untuk para pelaku dan pengguna informasi akuntansi.
The Effect of Internal Audit on The Quality of Financial Reporting: The Mediating Roles of Internal Control and Management Accountability in Private Hospitals in Lumajang Regency, Indonesia Jumkhairiyah Jumkhairiyah; Agung Budi Sulistyo; Ahmad Roziq
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jstae912

Abstract

This study examines the effect of Internal Audit on Financial Reporting Quality, both directly and indirectly through the mediating roles of Internal Control and Management Accountability, in private hospitals in Lumajang Regency, Indonesia, that have implemented the Hospital Management Information System (SIMRS). An explanatory quantitative design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Primary data were collected through questionnaires from 55 respondents selected using purposive sampling from six private hospitals, including finance staff, Internal Supervisory Unit (SPI) members, and management personnel. The findings reveal that Internal Audit has no significant direct effect on either Financial Reporting Quality or Internal Control. Conversely, Internal Audit significantly enhances Management Accountability, while both Internal Control and Management Accountability positively influence Financial Reporting Quality. Mediation analysis indicates that Internal Control does not mediate the relationship between Internal Audit and Financial Reporting Quality, whereas Management Accountability fully mediates this relationship. The study extends Agency Theory by demonstrating that the effectiveness of Internal Audit in improving financial reporting quality depends primarily on strengthening managerial accountability rather than solely on reinforcing internal control mechanisms, providing practical implications for governance improvement in private hospitals implementing SIMRS.  
Co-Authors Ahmad Roziq Jumkhairiyah Jumkhairiyah