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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Sandrayati Sandrayati
Politeknik Negeri Sriwijaya, Palembang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Effect of Leverage, Fiscal Distress, and Fiscal Capacity on COVID-19 Accrual Manipulation Neni Yusmita; Sandrayati Sandrayati; Okky Savira; Sopiyan AR
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5607

Abstract

Purpose: This study aims to analyze the effects of leverage, fiscal distress, and fiscal capacity on accrual manipulation in provincial governments in Indonesia during 2020–2022. Methodology/approach: The research data used regional government financial reports audited by the Badan Pemeriksa Keuangan (BPK), with a sample size of 102 observations from 34 provinces over three years. The analysis method used was panel data regression with a Random Effects Model (REM) approach. Results: The results show that leverage has no significant effect on accrual manipulation. Conversely, fiscal distress and fiscal capacity have a positive effect on accrual manipulation, indicating that high fiscal pressure and capacity encourage accounting flexibility to maintain the image and meet performance targets. Simultaneously, leverage, fiscal distress, and fiscal capacity contribute to the level of accrual manipulation by local governments during the COVID-19 pandemic. Conclusions: This study concludes that fiscal distress and fiscal capacity significantly influence accrual manipulation among Indonesian provincial governments during the COVID-19 pandemic, whereas leverage has no effect. High fiscal pressure and capacity encourage accounting discretion to maintain the performance. Strengthening fiscal governance and audit oversight is essential for reducing the risk of manipulation in public financial reporting. Limitations: The limitations of alternative indicators and objects to districts/cities. Contributions: These findings have important implications for local governments in strengthening financial governance, auditors in increasing oversight of accrual items vulnerable to manipulation, and future researchers in expanding the variables and scope of research.
The Influence of Independence, Emotional Intelligence, Professional Ethics, and Organizational Culture on Auditor Performance at the Supreme Audit Agency (BPK) Representative Office in South Sumatra Province Muhammad Hanif Ariq; Sandrayati Sandrayati; Jovan Febriantoko
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.765

Abstract

This study aims to empirically analyze the effect of Independence, Emotional Intelligence, Professional Ethics and Organizational Culture on auditor performance. The population of this study were auditors who worked at the Supreme Audit Agency (BPK) RI Representative of South Sumatra Province. The number of samples in this study were 71 auditors, using the Purposive Sampling formula method technique for sampling. This study uses a quantitative approach with the type of data in the form of primary data. The results showed that partially Emotional Intelligence and Organizational Culture had a positive effect on Auditor Performance, while partially the Independence and Professional Ethics factors had no effect on Auditor Performance. Furthermore, simultaneously Independence, Emotional Intelligence, Professional Ethics and Organizational Culture have a positive effect on auditor performance at the Supreme Audit Agency (BPK) Representative of South Sumatra Province.
The Influence of Independence, Emotional Intelligence, Professional Ethics, and Organizational Culture on Auditor Performance at the Supreme Audit Agency (BPK) Representative Office in South Sumatra Province Muhammad Hanif Ariq; Sandrayati Sandrayati; Jovan Febriantoko
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.765

Abstract

This study aims to empirically analyze the effect of Independence, Emotional Intelligence, Professional Ethics and Organizational Culture on auditor performance. The population of this study were auditors who worked at the Supreme Audit Agency (BPK) RI Representative of South Sumatra Province. The number of samples in this study were 71 auditors, using the Purposive Sampling formula method technique for sampling. This study uses a quantitative approach with the type of data in the form of primary data. The results showed that partially Emotional Intelligence and Organizational Culture had a positive effect on Auditor Performance, while partially the Independence and Professional Ethics factors had no effect on Auditor Performance. Furthermore, simultaneously Independence, Emotional Intelligence, Professional Ethics and Organizational Culture have a positive effect on auditor performance at the Supreme Audit Agency (BPK) Representative of South Sumatra Province.
Co-Authors Jovan Febriantoko Muhammad Hanif Ariq Neni Yusmita Okky Savira Sopiyan AR