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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Journal of Auditing, Finance, and Forensic Accounting Falah : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam RELEVANCE : Journal of Management and Business Journal of Finance and Islamic Banking AKTSAR: Jurnal Akuntansi Syariah INVENTORY: JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat International Journal of Community Service J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Relevance: Journal of Management and Business Journal of Accounting and Finance Management (JAFM) Proceeding of International Conference Health, Science And Technology (ICOHETECH) Journal of Accounting Inquiry Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah)
Samsul Rosadi
Universitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Ekonomi Islam

 1 
PENGARUH KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN, KELEMAHAN SISTEM PENGENDALIAN INTERNAL, KEPATUHAN PERATURAN PERUNDANG-UNDANGAN, STATUS DAERAH DAN UKURAN DAERAH TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH DI PULAU JAWA TAHUN 2013 Samsul Rosadi; Yudi Siyamto; Helti Nur Aisyiah
Jurnal Ilmiah Ekonomi Islam Vol 3, No 02 (2017): JIEI, Vol. 03, No. 02, 2017
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.616 KB) | DOI: 10.29040/jiei.v3i02.103

Abstract

This study aims to examine the effect of timely delivery of financial statements, weaknesses of internal control systems, compliance with statutory regulations, regional status and size of the region on the opinion of local government financial reports on the island of Java. By using LKPD 110 the city / regency government in Java Island. Sampling technique is purposive sampling, that is how to determine sample by using certain criterion. Hypothesis testing techniques using logistic regression analysis. The results of this study indicate that the variable timeliness of financial reporting, weakness of the internal control system, compliance with legislation has a negative effect on the opinion of local government financial statements. While the variables of regional status and size of the regions have no effect on the opinion of local government financial statements.
Co-Authors Adhelia Desi Prawestri, Adhelia Desi Ahzar, Fahri Al Amin, Nur Hidayah Ananda Putra Ardiansah Antin Okfitasari, Antin Arif Nugroho Asiah Wati Avionita Aprilia Djoko Suhardjanto Doddy Setiawan Fahri Ali Ahzar Fahri Ali Ahzar Fahri Ali Ahzar, Fahri Ali Hastuti, Luthfi’ah Rizki Helti Nur Aisyiah Indah Puji Lestari Indra Hastuti Ivalin Danoe Pradiasti, Wianda Kusuma Wardani, Marita Kusuma, Melia Kusuma, Melia M. Rahmawan Arifin Marita Kusuma Wardani Novemy Triyandari Nugroho Nur Hidayah Al Amin Quddus, Ayatullah Rahmawati, Ariyani Rahmawati, Aryani Rahmawati, Aryani Intan Endah Santy, Dila Viera Slamet Tri Wahyuningsih Utama, Imron Wati, Asiah Wulan Rachmadani Wulan Suci Rachmadani Yudi Siyamto