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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
Arjuna Subject : -
Articles 2 Documents
 1 
Search results for , issue "Vol 13, No 1 (2022)" : 2 Documents clear
ANALISIS PELAPORAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KOTA MANADO Salatnaya, Riseda; Morasa, Jenny; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 13, No 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.39070

Abstract

This research is motivated by the occurrence of successive findings regarding the management and reporting of BOS funds, and the problems faced by the Manado City Government, namely the delay in reporting the details of BOS fund assets which is one of the determinants of the balance sheet value in the Regional Government Financial Statements. Therefore, this study was conducted to analyze the reporting of BOS funds at the Education and Culture Office of Manado City, the objectives of which are limited to: knowing the process of reporting assets of School Operational Assistance (BOS) funds from the Manado City Education and Culture Office, the constraints causing delays in reporting BOS funds assets as a determinant of the balance sheet value, and the efforts of the Manado City Government to overcome obstacles in reporting BOS fund assets. This study uses a qualitative research method with a case study approach, and the results are analyzed using the Miles and Huberman Model analysis technique. Informants in this study were recipients and processors of BOS fund reports at the Manado City Regional Finance and Assets Agency, Manado City BOS Management Team and School BOS Management Teams. The results of the study found that the reporting process for BOS funds, both as a whole and specifically for asset reports, was in accordance with applicable regulations. Constraints encountered in reporting are human resources, incompatibility of accounts and non-compliance. Efforts made by the Manado City Government to overcome obstacles are mentoring and assisting operator personnels, reclassifying accounts as a result of reconciliation and imposing sanctions.
PENGARUH ASIMETRI INFORMASI, KONSENTRASI KEPEMILIKAN, MANAJEMEN LABA DAN PERTUMBUHAN ASET TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sutarman, Aman; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 13, No 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.39253

Abstract

This study aimed to examine the influence of asymmetric information, ownership concentration, earnings management, and asset growth on the cost of equity capital in plantation companies listed on the Indonesia Stock Exchange. This research was quantitative research using secondary data. A total of 23 companies engaged in the plantation sector were used as samples, while the total eligible data sample to be analyzed was 65 annual financial report data. The theories used as the reference related to the research variables were agency theory, signal theory, pecking order theory, and trade off theory. While the research method used to analyze the data in the study was the multiple linear regression method using SPSS program version 25. The results showed that the asymmetric information variable had an influence in increasing the cost of equity capital. The concentration of ownership, earnings management, and asset growth had no influence in increasing the cost of equity capital. However, the independent variables simultaneously were not able to influence the dependent variable.

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