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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan International Journal of Tourism and Hospitality in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Klabat Accounting Review Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Hendrik Gamaliel
Universitas Sam Ratulangi
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis pajak kendaraan bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara Pelealu, Revelino Imanuel; Ilat, Ventje; Gamaliel, Hendrik
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25650

Abstract

Motorized vehicle are all wheeled vehicles, along with the trailer used in all type of road, and are driven by technical equipment in the form of a motor or commonly called a machine. Motor Vehicle Tax is one of the potential sectors in increasing Original Regional Income in North Minahasa Regency. The purpose of this study is to analyze the constraints or problems of 2015-2018 Motor Vehicle Tax that have fluctuated. This research was conducted at the Regional Technical Implementation Unit of North Minahasa Regency. The data analysis method used is qualitative descriptive method. The results of the study found that vehicle tax in 2015 did not reach the target, with the realization of the revenue amounting to Rp 49.696.733.900 from the target set at Rp 57.601.380.834 while 2016 to 2018 reached the target. The natural obstacle at the time was that the Data Base from DISPENDA had not been integrated with the North Sulawesi Police Department. The conclusion is that the realization of the target in the last 4 years is not achieved, namely in 2105 and the rest has increased.
Pengaruh kepemilikan NPWP terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Manado Dama, Aditya; Saerang, David Paul Elia; Gamaliel, Hendrik
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26638

Abstract

Income tax can be used for various functions of determining policies related to income. Taxpayer compliance is strongly influenced by the ownership of a country's NPWP because if a Taxpayer is not compliant it will cause reduced tax revenue. The object of this research is the Income Taxpayer which is limited to the Corporate Income Taxpayer in the city of Manado. The purpose of this study is to determine whether NPWP ownership has an effect on tax compliance at the Manado Primary Tax Service Office. In conducting this research a statistical analysis tool is used that is simple linear regression analysis and is strengthened by testing the hypothesis that is the t test. The results showed the regression model obtained was Y = 10.895 + 0.299 X. The constant a of 10.895 gives the sense that if the Income Tax Audit is perceived to be constant or equal to zero (0), then the magnitude of Taxpayer Compliance is 10.895 units. Furthermore, the value of b which is a regression coefficient of variable X (NPWP ownership) of 0.299 means that if NPWP ownership has increased by one (1) unit, then the amount of income tax increase has increased or increased by 0.299 units assuming the other variables are fixed or constant. Taxpayers compliance (Y) got contribution from NPWP (X) ownership factor of 6.6%, while the rest was explained by other variables not included in this study. Thus it is known that NPWP ownership has no significant effect on increasing taxpayer compliance.
Pengaruh Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset terhadap Optimalisasi Pemanfaatan Aset pada Pemerintah Daerah Kabupaten Bone Bolango Pauweni, Sherly; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17172

Abstract

Abstract. One of the main problems in the asset management is the asset utilisation and management disorders. This creates difficulties for the local government to identify the assets that they hold or manage, thus the asset utilisation and its management tend not to be optimal. The objective of this research is to analyse the impact of asset management to the optimisation of the asset utilisation at Local Government of Bone Bolango. The variables utilised for this research are stocktaking, legal auditing, assessment and condition of the asset. The samples for this research are 104 people. Respondents were selected through purposive sampling. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that partially, the stocktaking, assessment and condition of the asset have positive and significant impact to the optimisation of asset utilisation; while the legal auditing has no impact toward the optimisation of asset utilisation. The value of the coefficient of determination shows that the stocktaking, legal auditing, assessment and condition of the asset altogether contribute to the optimisation of asset utilisation which is 58,8% and the remaining of 41,2% is affected by the factors beyond this research.Keywords: The Optimization of Asset Utilisation, Stocktaking, Legal Auditing, Assessment, and Condition of the asset.Abstrak. Salah satu masalah utama dalam manajemen aset adalah ketidaktertiban dalam penggunaan dan pemanfaatannya. Ini menyebabkan pemerintah daerah kesulitan untuk mengetahui secara pasti aset yang dikuasai atau dikelolanya, sehingga aset-aset tersebut cenderung tidak optimal dalam penggunaan maupun pemanfaatannya. Penelitian ini bertujuan untuk menganalisis pengaruh manajemen aset terhadap optimalisasi pemanfaatan aset pada Pemerintah Daerah Kabupaten Bone Bolango. Variabel-variabel yang digunakan dalam penelitian ini adalah inventarisasi, legal audit, penilaian dan kondisi aset. Dengan menggunakan purposive sampling, jumlah sampel penelitian yang diambil sebanyak 104 orang. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial inventarisasi, penilaian dan kondisi aset berpengaruh positif dan signifikan terhadap optimalisasi pemanfaatan aset, sedangkan legal audit tidak berpengaruh terhadap optimalisasi pemanfaatan aset. Nilai dari koefesien determinasi menunjukkan bahwa inventarisasi, legal audit, penilain dan kondisi aset bersama-sama berkontribusi terhadap optimalisasi pemanfaatan aset yaitu sebesar 58,8 %, dan sisanya 41,2 % dipengaruhi oleh faktor lain diluar model penelitian.Kata kunci: Optimalisasi Pemanfaatan Aset, Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset 
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo Mada, Sarifudin; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17199

Abstract

Abstract. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in Gorontalo Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, and public participation to accountability of village fund management in Gorontalo Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in Gorontalo Regency with 120 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination is 0.751. This shows that the influence of independent variables namely: the competence of the village fund management officer, the commitment of the village government organization, and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 75.10%. While the rest of 24. 90% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords: Competence of village fund management officers, Commitment of village government organization, Community participation, accountability of village fund management.Abstrak. Akuntabilitas pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Pengelolaan dana desa di Kabupaten Gorontalo masih jauh dari harapan. Masalah yang timbul terkait akuntabilitas pengelolaan dana desa berkaitan dengan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif metode survey. Populasi dan sampel adalah aparat pengelola dana desa di Kabupaten Gorontalo sejumlah 120 responden. Pengumpulan data menggunakan kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa: (1). Kompetensi aparat pengelola dana desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (2). Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (3). Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai koefisien determinasi adalah 0,751. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap variabel dependen yaitu akuntabilitas pengelolaan dana desa yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 75,10%. Sedangkan sisanya sebesar 24,90% dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model ini. Implikasi temuan penelitian ini adalah untuk mendorong pengelolaan dana desa yang akuntabel melalui peningkatan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat.Kata kunci: Kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, partisipasi masyarakat, akuntabilitas pengelolaan dana desa.
Faktor-Faktor yang Mempengaruhi Penggunaan Sistem E-audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara Pesak, Pricilia Joice; Sondakh, Jullie J; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.26378

Abstract

Abstract. This study aims to analyze factors that influence usage of e-Audit system in Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara using techonology acceptance model (TAM). This study was conducted on auditors who have been using e-Audit system. This is a quantitative research with structural relationship approach. Data were obtained by questionnaires which were distributed to 60 auditors of BPK RI Perwakilan Provinsi Sulawesi Utara and documentation study. The data were analysed by Partial Least Square Structural Equation Model (PLS-SEM) and used SmartPLS software 3.2.7 The results of the study indicate that the factors that influence the use of the e-Audit system are external variables of characteristics system relevant through perceived usefulness, terminology through perceived ease of use, perceived usefulness, attitude using the e-Audit system and behavioral intentions using the e-Audit system. On the other hand, perceived ease of use is found to be a factor that does not affect the actual use or use of e-Audit system. Keywords: e-Audit System, Technology Acceptance Model (TAM)Abstrak. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi penggunaan sistem e-Audit pada Badan Pemeriksa Keuangan (BPK) Republik Indonesia (RI) Perwakilan Provinsi Sulawesi Utara dengan menggunakan Techonology Acceptance Model (TAM). Penelitian ini dilakukan pada auditor BPK yang menggunakan sistem e-Audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan survei bersifat hubungan struktural. Data diperoleh melalui kuesioner yang dibagikan kepada 60 auditor BPK RI Perwakilan Provinsi Sulawesi Utara dan studi dokumentasi. Alat analisis data yang digunakan dalam penelitian ini adalah Partial Least Square Structural Equation Model (PLS-SEM), dengan bantuan perangkat lunak SmartPLS 3.2.7. Hasil penelitian menunjukkan bahwa faktor-faktor yang berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah variabel eksternal karakteristik sistem relevan melalui kegunaan persepsian, variabel eksternal karakteristik sistem terminologi melalui kemudahan penggunaan persepsian, kegunaan persepsian, sikap menggunakan sistem e-Audit dan niat perilaku menggunakan sistem e-Audit. Sedangkan, faktor yang tidak berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah kemudahan penggunaan persepsian.Kata Kunci: sistem e-Audit, Technology Acceptance Model (TAM)
Pengaruh Konservatisme, Dividend Payout Ratio, Tingkat Likuiditas Aset, dan Leverage Terhadap Harga Saham Pada Perusahaan Manufaktur Wangarry, Andreas R; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 1 (2019): Goodwill Vol.10 No.1 Januari-Juni 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i1.26472

Abstract

Abstract. This study aims to examine the effect of conservatism, dividend payout ratio, level of asset liquidity, and leverage on the stock prices of manufacturing companies. This study employed secondary data in the form of financial statements of manufacturing companies from 2013-2017. 106 manufacture companies were chosen as samples and the number of observations were 530. The analytical method used in this study was multiple linear regression. The results showed partially, conservatism and dividend payout ratio had a significant effect on the stock price of manufacturing companies, while the variable level of asset liquidity and leverage did not significantly influence the stock price of manufacturing companies.Keywords: conservatism, dividend payout ratio, level of asset liquidity, leverage, and stock price.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh konservatisme, dividend payout ratio, tingkat likuiditas aset, dan leverage terhadap harga saham perusahaan manufaktur. Dalam penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur dari tahun 2013-2017. Sampel dalam penelitian ini sebanyak 106 sampel perusahaan dan jumlah pengamatan atau observasi sebanyak 530. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan secara parsial, variabel konservatisme dan dividend payout ratio berpengaruh signifikan terhadap harga saham perusahaan manufaktur, sedangkan variabel tingkat likuiditas aset dan leverage tidak berpengaruh signifikan terhadap harga saham perusahaan manufaktur.Kata kunci: konservatisme, dividend payout ratio, tingkat likuiditas aset, leverage, dan harga saham.
Analisis Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi empiris pada SKPD Pemerintah Kabupaten Kepulauan Talaud) Aimbu, Lesli L; Saerang, David P E; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15357

Abstract

Abstract. The phenomenon can be observed in the development of the public sector today is the rise of increasingly demands to implement public accountability by public sector organizations (such as: the Central Government and the regions, Government work units, departments and State agencies). Public sector accountability demands are related to the necessity of conducting transparency and providing information to public, in order to fulfill the rights of the public. This research aims to analyze the variables of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of management information systems area (SIMDA) finance and financial reporting against accessibility accountability financial management areas. The population in this research is financial management officers in Talaud Islands Regency SKPD. 175 respondents were taken to answer questionnaires in order to test the hypothesis and to know the influence of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports towards the accountability of financial management. F test and t-test analysis were conducted by using multiple linear regression.  Results show that transformational leadership style, the competence of human resources (HR), organizational commitment, the use and accessibility of Finance SIMDA financial report simultaneously, positively and significantly influence the regional financial management accountability. On the other hand, transformational leadership style, the competence of human resources (HR), the use of financial SIMDA and the accessibility of financial report positively and significantly influence the accountability of financial management. Nevertheless, organisatonal commitment does not positively influence the accountability of financial management. Keywords: transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports, the accountability of financial management Abstrak. Fenomena yang dapat diamati dalam perkembangan sektor publik dewasa ini adalah semakin menguatnya tuntutan pelaksanaan akuntabilitas publik oleh organisasi sektor publik (seperti: pemerintah pusat dan daerah, unit-unit kerja pemerintah, departemen dan lembaga negara). Tuntutan akuntabilitas sektor publik terkait dengan perlunya dilakukan transparansi dan pemberian informasi kepada publik dalam rangka pemenuhan hak-hak publik. Penelitian ini bertujuan untuk menganalisis variabel gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah. Populasi pada penelitian ini adalah pejabat yang terkait dengan proses pengelolaan keuangan daerah di SKPD Kabupaten Kepulauan Talaud yaitu sebanyak 175 orang dan metode sensus dilakukan untuk mengambil sampel, sehingga banyaknya sampel sama dengan jumlah populasi yaitu sebanyak 175 orang untuk menguji hipotesis gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah  secara bersama-sama dengan Uji F dan sendiri-sendiri digunakan dengan Uji t menggunakan metode analisis linier berganda dengan aplikasi SPSS. Hasil penelitian membuktikan bahwa secara bersama-sama gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Secara parsial gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Sedangkan komitmen organisasi tidak berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah. Kata Kunci : Gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia, komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan, akuntabilitas pengelolaan keuangan daerah. 
Pengujian Model Kepatuhan Pajak Sukarela Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Manado Radityo, Dody; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.26623

Abstract

Abstract. The objective of this research is to test voluntary tax compliance model for individual taxpayers developed by Ratmono (2014) and attain an empirical evidence about the influence of tax sanctions and procedural fairness on trust in tax authority procedural fairness on trust in tax authority, the influence of trust in tax authority on voluntary tax compliance, and the mediating role of trust in tax authority in the effect of tax sanctions and procedural fairness on voluntary tax compliance. Data were collected by questionnaires. 106 questionnaires in total were used in the analysis, conducted with Structural Equation Modelling. The result has shown that procedural fairness is related to trust in tax authority. This research also supports the notion that trust in authority affects positively voluntary tax compliance. Trust in tax authority forms an important mediating variable to the procedural fairness in oder to enhance voluntary tax compliance.Keywords: voluntary tax compliance, tax sanctions, procedural fairness, trust in tax authority.Abstrak. Penelitian ini bertujuan menguji model kepatuhan pajak sukarela bagi wajib pajak orang pribadi yang dikembangkan Ratmono (2014) dan untuk mendapatkan bukti empiris mengenai pengaruh denda pajak dan keadilan prosedural terhadap kepercayaan pada otoritas pajak, pengaruh kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela, serta peran kepercayaan pada otoritas pajak dalam memediasi pengaruh denda pajak dan keadilan prosedural terhadap kepatuhan pajak sukarela. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Sebanyak 106 digunakan dalam proses analisis menggunakan Structural Equation Modelling. Hasil penelitian  menunjukkan bahwa keadilan prosedural terkait dengan kepercayaan pada otoritas pajak. Penelitian ini juga memberikan bukti empiris bahwa kepercayaan pada otoritas pajak terkait dengan kepatuhan pajak sukarela. Kepercayaan pada otoritas pajak merupakan sebuah pemediasi penting pada keadilan prosedural sebagai sarana meningkatkan kepatuhan pajak sukarela.Kata kunci: kepatuhan pajak sukarela, sanksi pajak, keadilan prosedural, kepercayaan pada otoritas pajak.
Pengaruh Prosedur Reviu, Kompetensi, dan Jangka Waktu Pelaksanaan Terhadap Kualiats Reviu Laporan Keuangan Pemerintah Daerah Pada Inspektorat seProvinsi Gorontalo Deda, Anita; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15426

Abstract

Abstract. This study aims to test the influence of the procedure of the review, the competence of the human resources and the implementation period on the quality of the review of the Financial Statements of the Local Government (LKPD) reported to the Inspectorate in the Province of Gorontalo. The data used in this study are primary data which were collected by using questionnaires as the research instrument and then processed by using SPSS. The data were collected from 92 respondents who are the reviewers and have reviewed the Financial Statements of the Local Government. The method used for this research was quantitative with multiple linear regression analysis. The F-test and t-test were used to test the hypothesis simultaneously and partially. The results show that the variables namely the procedure of the review, the competence of the reviewers and the implementation period altogether affect the quality of the review of the Financial Statements of the Local Government. On the other hand, the procedure of the review in partial has no positive and significant influence on the quality of the review. Thus, it can be concluded that the higher understanding of the procedure of the review, the better quality of the review of the Financial Statements of the Local Government. Then, the competence of the human resources has positive and significant influence on the quality of the review as the higher competence of the human resources of the Inspectorate in the Province of Gorontalo, the better quality of the review of the Financial Statements of the Local Governments. In addition, the implementation period has positive and significant effect on the quality of the review since the better quality of the Financial Statement of the Local Government results from the more effective time and budget allocated for the implementation period done by the staff of the inspectorate in the local government. Keywords  : The Procedure of the Review, Competence, Implementation Period, the Quality of the Review. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh prosedur reviu, kompetensi, dan jangka waktu pelaksanaan terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah pada Inspektorat se Provinsi Gorontalo. Data yang digunakan untuk penelitian ini merupakan data primer yang dikumpulkan menggunakan kuesioner sebagai instrumen penelitian dan diolah dengan program SPSS. Data dikumpulkan dari 92 responden yang merupakan aparat pengawas dan yang pernah melakukan reviu Laporan Keuangan Pemerintah Daerah. Metode yang digunakan yaitu kuantitatif dengan analisis regresi linear berganda. Untuk menguji hipotesis secara simultan dan parsial digunakan Uji F dan Uji t. Hasil penelitian menunjukkan bahwa secara simultan variabel prosedur reviu,  kompetensi dan jangka waktu pelaksanaan berpengaruh terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah, namun secara parsial, prosedur reviu tidak berpengaruh positif dan signifikan terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah, sehingga dapat disimpulkan bahwa jika pemahaman aparat pengawas terhadap prosedur reviu Laporan Keuangan Pemerintah Daerah lebih maksimal maka kualitas reviu Laporan Keuangan Pemerintah Daerah lebih baik pula. Kompetensi berpengaruh positif dan signifikan, maka semakin tinggi kompetensi sumber daya aparat pengawas yang ada di Inspektorat se Provinsi Gorontalo maka kualitas reviu Laporan Keuangan Pemerintah Daerah akan semakin baik, jangka waktu pelaksanaan berpengaruh positif dan signifikan maka semakin efektif jumlah dan anggaran waktu yang diberikan maka pelaksanaan reviu yang dilakukan oleh aparat pengawas di Inpektorat Daerah akan semakin maksimal, sehingga kualitas reviu Laporan Keuangan Pemerintah Daerah yang dihasilkan akan semakin baik pula. Kata Kunci : Prosedur Reviu, Kompetensi, Jangka Waktu Pelaksanaan terhadap Kualitas Reviu.
Pengaruh Kompetensi, Sistem Pengendalian Internal dan Moralitas Aparatur Terhadap Kecurangan Laporan Keuangan Dalam Pengelolaan Keuangan Desa Di Kabupaten Halmahera Utara Njonjie, Philep; Nangoi, Grace; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.24955

Abstract

Abstract. Financial statement fraud does not only occur in the private sector but can also occur in the government sector in form of material misstatement of financial statements with the aim of covering up the actual financial condition by conducting financial engineering. This study aims to analyze and prove empirically the influence of competencies, internal control systems, and apparatus morality on fraudulent financial statements in village financial management in North Halmahera Regency. This is a quantitative research. This study entailed primary data and data were collected by questionnaires. Respondents were village financial management apparatus staff in North Halmahera Regency. The population were 784 village apparatus in total in all villages in North Halmahera Regency. On the other hand, samples were 120 respondents. Data were analyzed ny multiple linear regression analysis and data testing was carried out with SPSS version 22 program. The results of the study show: 1). Competence influences fraudulent financial statements negatively and signifcantly in managing village finances. 2). The internal control system influences fraudulent financial statements negatively and significantly in managing village finances. 3). The morality of the apparatus influences fraudulent financial statements negatively and significantly in managing village finances. The determinant coefficient value is 0,477. This shows that the magnitude of the influence of the independent variables, namely competence, internal control system, and apparatus morality on the dependent variable, namely fraudulent financial statements explained by the model equation in this study is 47,70%. While the remaining 52,30% is explained by other factors outside of this research model.Keywords: Competence, Internal Control System, Apparatus Morality, Fraud of Financial Statements.Abstrak. Kecurangan laporan keuangan (financial statement fraud) tidak hanya terjadi di sektor swasta tapi bisa juga terjadi di sektor pemerintahan dalam bentuk kesalahan penyajian material laporan keuangan dengan tujuan untuk menutupi kondisi keuangan yang sebenarnya dengan melakukan rekayasa keuangan (financial engineering). Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh kompetensi, sistem pengendalian internal, dan moralitas aparatur terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa di Kabupaten Halmahera Utara. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparatur pengelola keuangan desa yang ada di Kabupaten Halmahera Utara. Populasi yang digunakan adalah pengelola keuangan desa sebanyak 784 aparatur desa di seluruh desa yang ada di Kabupaten Halmahera Utara sedangkan sampel yang digunakan adalah sebanyak 120 responden. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Kompetensi berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. 2). Sistem pengendalian internal berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. 3). Moralitas aparatur berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. Nilai koefisien determinan adalah 0,477. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi, sistem pengendalian internal, dan moralitas aparatur terhadap variabel dependen yaitu kecurangan laporan keuangan yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 47,70%. Sedangkan sisanya sebesar 52,30% dijelaskan oleh faktor lain diluar model penelitian ini.Kata Kunci: Kompetensi, Sistem Pengendalian Internal, Moralitas Aparatur, Kecurangan Laporan Keuangan
Co-Authors A.A. Ketut Agung Cahyawan W Abdul, Sri Devi Abdullah, Dewita Abuno, Malindah I. C. AFIEF, MUHAMMAD RAIHAN IHZA Ahmad Gazali, Ahmad Aimbu, Lesli L Alexander, Stanly W ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Antameng, Desy Pratiwi Bagu, Agustin Bantali, Yosua Bogar, Joel Jonathan Mahonis Buntuan, Dhifa N. Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Diana Latjandu, Lady Erakipia, Apolonaris Felix Gaghana, Michelle A. Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Jantje J. Tinangon Jenny Morasa Jullie J Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Karambut, Andrew Malahasa Karmila, Dina Karundeng, Angellica Korompis, Claudia W. M. Korompis, Claudia Wanda Melati Kountur, Claudia Marlina Krar, Sonaria Lakat, Junior Semuel Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lumanto, Edgar Gilbert Lumenta, Melinda Mada, Sarifudin Mailoor, Jefri Herbert Makasenggehe, Victoria M.K Makatengkeng, Gracelia Mamuaya, Jeacklin Valenia Manangin, Sri Ika Novita Manopo, Betria S. R. Maradesa, Djeini Meilivia Suak Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Ngamelubun, Meylania Yutta Nimiangge, Rona Rosy Njonjie, Philep Nur, Santi Ali M. Padalling, Novianti Pala’langan, Eunike Intan Paraswati, Sawindri Dyah Pasebe, Marchella B. Pauweni, Sherly Pelealu, Revelino Imanuel Pilander, Siska Marini Polii, Rivaldo Y. P. Pongoh, Virginia Pricilia Joice Pesak Pudihang, Sela Purba, Irene Catrine Radityo, Dody Rafael, Kevin Robert Lambey rochxy, Rochxy Rompas, Vichri V. Rori, Midian Cristy Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Stanley Kho Walandow, Stanley Kho Stanly Alexander Sulaiman, Syiendrawati Nurmughny Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Zakaria, Nasrullah