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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Yuweni, Junita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Tingkat Pengungkapan Pada Laporan Keuangan Pemerintah Daerah Yuweni, Junita; Syafputra, Rudy; Marlina, Evi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7691

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh temuan audit, kekayaan pemerintah, rasio independensi dan kompleksitas daerah terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah. Metode yang digunakan dalam penelitian adalah metode kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan pemerintah daerah Kabupaten/Kota di Provinsi Riau tahun 2021-2023. Sampel yang digunakan adalah purposive sampling yang berjumlah 36 LKPD. Pengumpulan data yang digunakan adalah metode dokumentasi dengan mengumpulkan informasi berupa dokumen laporan keuangan pemerintah daerah. Data dianalisis menggunakan program SPSS 26. Hasil analisis menunjukkan bahwa temuan audit, kekayaan pemerintah dan rasio independensi tidak berpengaruh signifikan terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah Kabupaten/Kota di Riau. Sementara itu, variabel kompleksitas daerah berpengaruh negatif signifikan terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah Kabupaten/Kota di Riau.
Tanggung Jawab KSEI Sebagai Lembaga Penyimpanan Dan Penyelesaian (LPP) dalam Bursa Efek Indonesia Yuweni, Junita; Septiawanani, Rizka; Anisa, Rika
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.461

Abstract

This study aims to find out and explain how KSEI's responsibility as a depository and settlement institution in the Indonesia stock exchange. The method that the author used in this study was to use a qualitative descriptive method with a literature view. The results of the study stated that the storage and settlement institutions according to Law Number 8 of 1995 concerning Capital Securities Article 1 number 10 reads "Parties who carry out central custodial activities in stock exchange institutions". Currently, PT Kustodian Sentral Efek Indonesia (KSEI) has a license as an LPP that will carry out the storage function by resolving securities or violations that exist in the Indonesian capital market. KSEI plays an important role in the capital market, namely serving the securities management process, securities transaction settlement process and others. According to the PM Law Article 44 paragraph 1, the custodian carried out is in the form of responsibility to store securities owned by the account holder and has the condition of other obligations in accordance with the agreement between the custodian and the intended shareholder.
Tanggung Jawab Kustodian Sentral Efek Indonesia (KSEI) Sebagai Lembaga Penyimpanan Dan Penyelesaian pada Bursa Efek Indonesia Yuweni, Junita; Septiawanani, Rizka; Anisa, Rika
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.464

Abstract

This study aims to find out and explain how KSEI's responsibility as a depository and settlement institution in the Indonesia stock exchange. The method that the author used in this study was to use a qualitative descriptive method with a literature view. The results of the study stated that the storage and settlement institutions according to Law Number 8 of 1995 concerning Capital Securities Article 1 number 10 reads "Parties who carry out central custodial activities in stock exchange institutions". Currently, PT Kustodian Sentral Efek Indonesia (KSEI) has a license as an LPP that will carry out the storage function by resolving securities or violations that exist in the Indonesian capital market. KSEI plays an important role in the capital market, namely serving the securities management process, securities transaction settlement process and others. According to the PM Law Article 44 paragraph 1, the custodian carried out is in the form of responsibility to store securities owned by the account holder and has the condition of other obligations.
Co-Authors Anisa, Rika Evi Marlina, Evi Septiawanani, Rizka Syafputra, Rudy