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Dian Rubihani
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Moderasi Eksternal Auditor pada Hubungan Karakteristik Bank dan Risiko Kredit Dian Rubihani; Vincentia Anindha Primacintya
Efektor Vol 12 No 2 (2025): Efektor Vol.12 No.2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v12i2.27027

Abstract

Penelitian ini memberikan merupakan penelitian kuantitatif yang menggunakan data sekunder  terkait pengaruh moderasi antara peran ukuran dan umur bank terhadap risiko kredit. Data penelitian dari laporan keuangan perusahaan perbankan tahun 2022-2024 yang dianalisis menggunakan metode Moderated Regression Analysis (MRA). Penelitian menunjukkan hasil bahwa adanya pengaruh negatif signifikan pada hubungan ukuran bank dan risiko kredit, serta ditemukan adanya pengaruh moderasi eksternal auditor pada hubungan umur bank dengan risiko kredit. Selain itu juga ditemukan tidak adanya hubungan signifikan antara umur perusahaan dengan risiko kredit, serta eksternal auditor gagal memoderasi hubungan ukuran bank dengan risiko kredit. Penelitian ini membuka peluang, untuk mengkaji lebih dalam pengaruh faktor ekonomi makro.
Kendala Rekonsiliasi Dana BOS Terhadap Penyusunan LKPD Pada BPKAD Kota Magelang Arya Dwi Saputra; Dian Rubihani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Financial reconciliation is a crucial process in governmental accounting systems to ensure consistency between financial reports of implementing units and the records of local governments. This study aims to analyze the obstacles in the reconciliation process of School Operational Assistance (BOS) funds between schools and the Regional Financial and Asset Management Agency (BPKAD) of Magelang City, as well as its impact on the preparation of the Local Government Financial Report (LKPD). The research employs a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The findings reveal that the main obstacles in BOS fund reconciliation stem from limited accounting knowledge and insufficient human resources at the school level. These conditions lead to recording errors, discrepancies between reports and supporting documents, and delays in report submission. Consequently, these challenges hinder the reconciliation process and slow down the preparation of the LKPD
Co-Authors Arya Dwi Saputra Vincentia Anindha Primacintya