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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Quantitative Economics and Management Studies
Dewi, Laura Evita
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Analisis pertumbuhan, efektivitas dan kontribusi penerimaan BUMD terhadap pendapatan asli daerah Kabupaten Bandung Dewi, Laura Evita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.841 KB) | DOI: 10.32670/fairvalue.v4i11.1806

Abstract

Regional Owned Enterprises (BUMD) as a source of Regional Original Income (PAD) for Regional/Provincial/Regency/City Governments which are obtained from the distribution of profits/dividends from capital participation made by local governments to BUMDs. Proceeds from the distribution of profits/dividends from the BUMD will then be used to finance development in the area of the Regional Government. This research was conducted in Bandung Regency with the aim of looking at the growth, effectiveness and contribution given by BUMD to increasing PAD in Bandung Regency in the period 2016 to 2020. The data used is secondary data carried out with technical documentation. CaLK obtained from the Bandung Regency BPKAD. The analysis uses a quantitative approach by using secondary data sources consisting of the budget and the realization of PAD originating from BUMD and PAD Bandung Regency. The results show that in the last five years the growth of BUMD revenue has fluctuated an average of 7.94%, the effectiveness level of BUMD revenue is on average 102.89% or very effective, however, the contribution of BUMD revenue to PAD is on average 0 , 63% or very less.
The Influence of Competence, Independence, and Supervision on Dysfunctional Audit Behavior (Case Study at the BPK Representative Office of West Java Province) Dewi, Laura Evita; Paulus, Sugiono; Harahap, Devianti Yunita
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2755

Abstract

The purpose of this study is to analyze the three variables—competence, independence, and supervision—that influence dysfunctional audit behavior. It examines whether competence, independence, and supervision influence dysfunctional audit behavior directly and/or indirectly. Data were collected from 60 respondents/auditors from the BPK Representative Office of West Java Province using simple random sampling and analyzed with SPSS 26.0. The findings reveal that competence and independence have a significant and direct negative influence on dysfunctional audit behavior, while supervision does not have a direct influence on dysfunctional audit behavior. Furthermore, supervision through competence and independence has an indirect influence on dysfunctional audit behavior. To obtain a more complete view and recommendations for future BPK improvements, it is advised that future research be conducted using a more holistic approach for the BPK as an organization, using the same or appropriate factors.
Co-Authors Harahap, Devianti Yunita Paulus, Sugiono