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All Journal Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Yesi Herawati
Universitas Riau
Computer Science & IT Economics, Econometrics & Finance

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Faktor-Faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Kabupaten Rokan Hilir Siska Vadila; Taufeni Taufik; Yesi Herawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3264

Abstract

The quality of local government financial reports reflects the accountability of public financial management. However, the quality of financial reporting in Indonesia is still not optimal, as indicated by the Local Financial Management Index (IPKD) and audit findings issued by the Supreme Audit Agency (BPK), especially in Rokan Hilir Regency. This condition shows the need to identify key factors that affect the quality of local government financial reports. This study aims to test and prove the influence of human resource competence, internal control systems, follow-up on BPK audit results, and the utilization of information technology on the quality of financial reports. This study uses a quantitative approach. The population in this study was all regional apparatus organizations (OPD) in Rokan Hilir Regency. The sampling technique used was purposive sampling, resulting in 26 OPDs as research samples with a total of 78 respondents. The type of data used was primary data obtained through the distribution of questionnaires to respondents. The collected data was then analyzed using SmartPLS software version 4.1.1.4. The results showed that human resource competence, internal control systems, follow-up on BPK audit results, and the utilization of information technology had an effect on the quality of financial reports. This study concluded that internal organizational factors and technological support played an important role in improving the quality of local government financial reports, particularly in OPDs in Rokan Hilir Regency.
Would Happiness Be Able to Mediate CSR to Increase Corporate Performance? Donal Devi Amdanata; Yesi Herawati; Nurrahma Dewi; Aulia Rani Annisava
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2786

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on company performance and the role of the happiness index as a mediating variable. The happiness index has become a measure of well-being. Happiness is something abstract and qualitative but is starting to be used as a measuring tool. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using a purposive sampling method involving 24 companies. Data was obtained from the company's financial statements, the World Happiness Report publication, and the Indonesian Statistics. Quantitative data analysis was carried out using the SmartPLS program. The results showed that CSR has no significant effect on company performance or the happiness index, while the happiness index has a significant effect on company performance. However, the happiness index does not mediate the relationship between CSR and corporate performance.
Co-Authors Aulia Rani Annisava Donal Devi Amdanata Nurrahma Dewi Siska Vadila Taufeni Taufik