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All Journal JURNAL PENDIDIKAN TAMBUSAI Asian Journal of Social and Humanities
Ufairah Anto, Andi Sayyidatun
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Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Temuan Audit BPK dan Tindak Lanjut Hasil Pemeriksaan Terhadap Kinerja Pemerintah Kabupaten/Kota Provinsi Sulawesi Selatan Tahun 2016-2018 Ufairah Anto, Andi Sayyidatun; Kusumawati, Andi; Nirwana, Nirwana
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.4027

Abstract

Penelitian ini bertujuan untuk mengatahui adanya pengaruh temuan audit dan tindak lanjut hasil pemeriksaan terhadap kinerja pemerintah kabupaten/kota Provinsi Sulawesi selatan tahun 2016-2018.Penelitian ini menggunakan purpovive sampling dengan 24 sampel yang telah diperoleh dari kabupaten/kota di Provinsi Sulawesi Selatan. Sumber data dalam penelitian ini menggunakan IHPS dan LKPD tahun 2013-2016. Dalam penelitian ini pengujian dilakukan Uji statistic deskriptif, Uji asumsi klasik, Uji regresi linier berganda dan Uji Hipotesis Koefisien Determinasi R dan Uji t. Berdasarkan hasil Analisis Regresi Linier Berganda menunjukan pada Temuan audit berpengaruh positif dan signifikan terhadap kinerja pemerintah, sedangkan Tindak lanjut hasil pemeriksaan berpengaruh negative dan signifikan terhadap kinerja pemerintah. Penelitian ini memiliki pengaruh yang signifikan terhadap kinerja pemerintah daerah.
Factors Affecting Internet Financial Reporting Disclosure to Provincial Governments In Indonesia Ufairah Anto, Andi Sayyidatun; Kartini, Hanafi; Nirwana, Nirwana
Asian Journal of Social and Humanities Vol. 2 No. 4 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i4.219

Abstract

Internet financial reporting is important because people are now geographically spread across different regions and countries. Disclosure with traditional paper-based methods has the disadvantage of limited time for filing. In the current era of globalization, Indonesian people can live in any region or country, so using internet financial reporting methods for information disclosure is available on the official government website and can be done at any time. This study aims to test or measure the impact of specific changes to existing assumptions or hypotheses, in this study are factors that affect the disclosure of internet financial reporting, where the variables used are the size of local government, regional expenditure, local original income and audit opinions on internet financial reporting in Indonesia. The type of research used in this research is quantitative research. Based on the results of research and discussion in this study, the conclusion that can be obtained based on the research variables used is that the size of local government does not affect Internet Financial Reporting which means that the size or size of local government has not been able to encourage local governments to publish financial information on local governments.
Co-Authors Kartini, Hanafi Kusumawati, Andi Nirwana, Nirwana Raden Mohamad Herdian Bhakti