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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
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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.
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Articles 232 Documents
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Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Laporan Tahunan Perusahaan Manufaktur Sektor Barang Konsumsi yang Go Public di Bursa Efek Indonesia (BEI) Wiyono, Suyatno; Sondakh, Jullie J
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.24919

Abstract

Abstract. This study aims to examine and analyze the influence of company size, company growth, profitability and public ownership of shares on CSR disclosures on annual reports of consumer goods manufacturing sector companies which have been go public on the Indonesia Stock Exchange (IDX). This is a quantitative research. The population in this study were 50 manufacturing companies in the consumer goods sector with a sample of 27 companies determined by purposive sampling technique. This research employed secondary data and multiple regression analysis. Multiple regression analysis was conducted with SPSS version 25. The results showed that company size influences positively and significantly CSR disclosure, the company's growth does not influence positively and significantly CSR disclosure, profitability influences positively but does not influence significantly CSR disclosure, and public share ownership does not influence positively and significantly CSR disclosure.Keywords: Disclosure, corporate social responsibility, size, growth, profitability, public share ownership.Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, pertumbuhan perusahaan, profitabilitas dan kepemilikan saham oleh publik terhadap pengungkapan CSR pada laporan tahunan perusahaan manufaktur sektor barang konsumsi yang sudah go publik di BEI. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah 50 perusahaan manufaktur sektor barang konsumsi dengan sampel penelitian yakni berjumlah 27 perusahaan data yang ditentukan dengan teknik purposive sampling. Metode pengumpulan data menggunakan data sekunder dengan menggunakan analisis data regresi logistik dengan bantuan SPSS versi 25. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR, pertumbuhan perusahaan tidak berpengaruh positif dan signifikan terhadap pengungkapan CSR, profitabilitas berpengaruh positif dan tidak signifikan terhadap pengungkapan CSR, kepemilikan saham publik tidak berpengaruh positif dan signifikan terhadap pengungkapan CSR.Kata kunci: Pengungkapan, tanggung jawab sosial, ukuran perusahaan, pertumbuhan perusahaan, profitabilitas, kepemilikan saham publik.
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN DAMPAKNYA TERHADAP SUMBER DAYA MANUSIA PADA PEMERINTAH KOTA BITUNG Humiang, Greaty Prilen; Saerang, David P.E.; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10496

Abstract

This study aims to determine the readiness of the government of Bitung in implementing accrual-based government accounting standards. Data was collected by observation at every SKPD in Bitung City Government followed in-depth interviews with key informants. The data collected was analyzed by qualitative methods. Then based on interviews (Focus Group Discussion) drawn conclusions indicate that Bitung City Government was ready to apply Accrual Based Government Accounting Standards. This is supported by the Government regulations which require to all local governments, including the city of Bitung in applying Accrual Based Government Accounting Standards, as well as Bitung City Government has issued the relevant mayor Accounting Policies in Bitung. Other things that support the readiness of the implementation of Accrual Based Accounting Standards, namely; development of human resources employee, committed leader who supports the changes later infromasi facilities and infrastructure systems are adequate and can accommodate Accrual Based Accounting Standards.
Analisis Pelaksanaan Tindak Lanjut Hasil Pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Daerah di Kabupaten Kepulauan Talaud Essing, Sisilia Amelia; Saerang, David P E; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15331

Abstract

Abstract. Follow up audit results by State Audit Agency or Badan Pemeriksa Keuangan (BPK) are intended to fulfill its obligations as recommended in Audit Report. The completion of follow up audit results has been slightly increased. The percentage is higher than average. However, it is still below the minimal standard determined by BPK. Time completion is ineffectively conducted. This study is a qualitative research and a case study.This research was conducted in Local Government of Talaud Islands Regency. Data consists of primary and secondar data. Primary data were collected with in-depth interviews. On the other hard, secondary data were employed by document analysis. Interviews were transcribed into data transcriptions, analysed, coded, and categorized into themes. Content analysis was used to analyse the data. Resuls indicate that the quality of human resources in this team faces obstacles : (1) The lack of understanding in responding or following up the audit recommendations; (2) The insufficient number of staff involving in executing the follow up audit results; and (3) The follow up process is not fully being implemented. The process must be in accordance to Standard Operating Procedure (SOP) of follow up audit results by BPK. Moreover, this SOP is not yet publicized among the team. Keywords : Follow-up audit results, Human Resources, and Standard Operating Procedure. Abstrak. Tindak lanjut hasil pemeriksaan Badan Pemeriksa Keuangan adalah tindak lanjut yang dilakukan oleh pemerintah daerah untuk memenuhi kewajiban seperti yang dituangkan dalam rekomendasi Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan. Penyelesaian tindak lanjut mengalami peningkatan walaupun sangat kecil. Persentasi saat ini berada diatas rata-rata, namun belum mencapai standar minimal dari Badan Pemeriksa Keuangan. Waktu penyelesaian tindak lanjut tidak efektif dilaksanakan. Penelitian ini merupakan penelitian kualitatif dengan jenis penelitian studi kasus. Lokasi penelitian di Pemerintah Daerah Kabupaten Kepulauan Talaud. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara mendalam terhadap responden individual. Data sekunder diperoleh dari studi dokumentasi. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan bahwa kualitas Sumber Daya Manusia dari tim teknis cukup memadai. Namun masih ada hambatan bagi tim teknis : (1) kurangnya pemahaman tentang cara menindaklanjuti rekomendasi hasil pemeriksaan; (2) jumlah personil yang dilibatkan dalam pelaksanaan tindak lanjut masih kurang; (3) proses tindak lanjut belum sepenuhnya dilakukan berdasarkan prosedur yang tertuang dalam Standar Operasional Prosedur Tindak Lanjut Hasil Pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia. Selain itu Standar Operasional Prosedur yang telah dibuat belum dipublikasikan kepada tim . Kata kunci:  Tindak lanjut hasil pemeriksaan, Sumber Daya Manusia, dan Standar Operasional Prosedur.
Implementasi Pemanfaatan dan Pengelolaan Keuangan Dana Kapitasi JKN Oleh Fasilitas Kesehatan Tingkat Pertama (FKTP) Pemerintah Kota Kotamobagu Mokodompit, Rinny Fadlilah; Saerang, David Paul Elia; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17173

Abstract

Abstract. The Implementation of National Health Insurance (NHI) has been started in Indonesia since 2014. BPJS Health has been appointed as the organizer of NHI and First-rate Health Facilities as the implementers of NHI. In its implementation, FRHF will obtain direct payment from BPJS which will be paid in advance without taking into account the type and amount of health services provided known as NHI capitation fund. The utilisation and management of NHI capitation funds by FRHF municipal government of Kotamobagu in its implementation encountered several obstacles that impact on health services. The purpose of this research is to analyze the implementation process of utilization and financial management of NHI capitation fund by FRHF municipality and to analyse any constraints encountered in the implementation of utilisation and management of NHI capitation fund by FRHF Kotamobagu. This research is a qualitative exploratory study. The object of this research was the local government of Kotamobagu and its BPJS Health office. Data were obtained through in-depth interviews, observations, and documentation studies. The informants were selected purposively in order to obtain the correct and accurate information. Interviews were conducted using semi-structured in-depth interviews. The triangulation method was used in testing the validity or credibility of data or sources. Transcribed data from interview result was analyzed by using the content analysis method and then giving themes/coding and finally by conceptualisation. The results of the interpretation are summarised in the narrative text. The result of the research shows that the process of implementation and administration of financial utilisation of NHI capitation fund by FRHF in Kotamobagu has been implemented in accordance with regulation/guidance. Budgeting process of capitation fund of NHI, FRHF of Kotamobagu is centralised at Health Service Agency and included in Budget Implementation Document (BID/DPA) of Health Service Agency along with another Health Service Agencies’ BID. The accountability of the financial management condition of NHI capitation funds is based on presidential regulation number 32 Year 2014 and  rules from the Minister of Home Affairs number 900/2280/SJ Year 2014. During the implementation of the NHI capitation fund program in FRHF, several obstacles were found namely communication issues, human resources, disposition or attitude and bureaucratic structure. Keywords: National Health Insurance (NHI/JKN), BPJS Health, First-rate Health Facilities (FRHF/FKTP), capitation fund, utilization, management.Abstrak. Pelaksanaan Jaminan Kesehatan Nasional (JKN) mulai di selenggarakan di Indonesia sejak tahun 2014. BPJS Kesehatan ditunjuk sebagai Badan penyelenggara JKN dan Fasilitas Kesehatan Tingkat Pertama (FKTP) sebagai pelaksana program JKN. Dalam pelaksanaannya FKTP akan mendapatkan pembayaran langsung dari BPJS yang dibayar dimuka tanpa memperhitungkan jenis dan jumlah pelayanan kesehatan yang diberikan yang dikenal dengan nama dana kapitasi JKN. Pemanfaatan dan pengelolaan dana kapitasi JKN oleh FKTP Pemerintah Kota Kotamobagu dalam pelaksanaannya menemui beberapa kendala yang berdampak pada pelayanan kesehatan. Tujuan penelitian ini untuk menganalisis proses implementasi pemanfaatan dan pengelolaan keuangan dana kapitasi JKN oleh FKTP Kota Kotamobagu dan menganalisis kendala apa saja yang ditemui dalam implementasi pemanfaatan dan pengelolaan dana kapitasi JKN oleh FKTP Kota Kotamobagu. Penelitian ini merupakan penelitian kualitatif dengan pendekatan eksploratori. Pemerintah Kota Kotamobagu dan kantor BPJS Kesehatan Kota Kotamobagu sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi. Informan kunci di tentukan secara purposive untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data atau sumber. Data transkip yang di transcribe dari hasil wawancara dianalisis dengan metode analisis isi kemudian diberi tema/coding dan dilakukan konseptualisasi. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan bahwa proses pelaksanaan dan penatausahaan pemanfataan dan pengelolaan keuangan dana kapitasi JKN oleh FKTP Kota Kotamobagu dilaksanakan dengan baik dan mengacu pada regulasi / pedoman yang ada, Proses penganggaran dana kapitasi JKN FKTP Kota Kotamobagu dilaksanakan tersentralisasi di Dinas Kesehatan dan masuk dalam DPA Dinas Kesehatan bersama-sama dengan anggaran kegiatan dinas kesehatan lainnya. Pertanggungjawaban kondisi pengelolaan keuangan dana kapitasi JKN FKTP Kota Kotamobagu sesuai dengan skema alur pertanggungjawaban dana kapitasi JKN berdasarkan Peraturan Presiden Nomor 32 Tahun 2014, dan Surat Edaran Menteri Dalam Negeri Nomor 900/2280/SJ Tahun 2014. Dan selama di implementasikannya program dana kapitasi JKN di FKTP Kota Kotamobagu menemui beberapa kendala yakni komunikasi, sumber daya manusia, disposisi atau sikap dan struktur birokrasi. Kata kunci: Jaminan Kesehatan Nasional (JKN), BPJS Kesehatan, FKTP, Dana Kapitasi, Pemanfaatan, Pengelolaan.
Pengaruh Komisaris Independen, Dewan Pengawas Syariah, Kepemilikan Institusional, dan Profitabilitas Terhadap Tingkat Pengungkapan Tanggung-jawab Sosial pada Bank Syariah di Indonesia Mokoginta, Rena Mustari; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.19103

Abstract

Abstract. This purpose of this study is aimed to analyze the influence of independent commissioners on the level of disclosure of social responsibility, the influence of the Shariah Supervisory Boards (SSB) on the level of social responsibility disclosure, the influence of institusional ownership on the level of social responsibility disclosure and profitability influence on the level of social responsibility disclosure on shariah bank in Indonesia. The number of observations in this study is 68 years of sharia bank of 13 sharia commercial banks registered in Sharia Banking Statistics of the Financial Services Authority period 2008-2016. This study uses secondary data which are in the form of annual reports obtained through the official website of each sharia commercial bank. Hypothesis testing is conducted by using multiple linier regression analysis method with SPSS version 21. The result showed that hypothesis 1 that is independent commissioner does not have an effect on social responsibility disclosure level, hypothesis 2 that is sharia supervisory board influences to disclosure level of responsibility, hypothesis 3 that is institutional ownership does not affect the level of social responsibility disclosure and hypothesis 4 that is profitability does not affect the level of social responsibility disclosure.Keywords: disclosure, social responsibility, independent commissioner, sharia supervisory board, institutional ownership, and profitabilityAbstrak. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh komisaris independen terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh Dewan Pengawas Syariah (DPS) terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh kepemilikan institusional terhadap tingkat pengungkapan tanggung jawab sosial dan pengaruh profitabilitas terhadap tingkat pengungkapan tanggung jawab sosial pada bank syariah di Indonesia. Jumlah observasi dalam penelitian ini adalah  68 tahun bank syariah dari 13 bank umum syariah yang terdaftar di Statistik Perbankan Syariah Otoritas Jasa Keuangan periode 2008-2016. Penelitian ini menggunakan data sekunder yaitu berupa laporan tahunan yang diperoleh melalui website resmi tiap-tiap bank umum syariah. Pengujian hipotesis dilakukan dengan menggunakan metode analisis regresi linier berganda dengan bantuan SPSS versi 21. Hasil penelitian menunjukkan bahwa hipotesis 1 yaitu komisaris independen tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial, hipotesis 2 yaitu dewan pengawas syariah berpengaruh terhadap tingkat pengungkapan tanggung jawab, hipotesis 3 yaitu kepemilikan institusional tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial dan hipotesis 4 yaitu profitabilitas tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial.Kata Kunci: Pengungkapan, tanggung jawab sosial, komisaris independen, dewan pengawas syariah (DPS), kepemilikan institusional, dan profitabilitas
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS PERUSAHAAN, SOLVABILITAS PERUSAHAAN DAN LIKUIDITAS PERUSAHAAN TERHADAP PENUNDAAN AUDIT PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Rattu, Nikita Melisa; Saerang, David Paul Elia; Nangoi, Grace
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8450

Abstract

Presentation of information can be useful when presented accurately and timely when needed by users of financial statements.Audit report is financial statetements audited by the auditor. The information contained in the financial statements referred helpful if presented accurately and timely, which is available when needed by the users of financial statements, such as creditors, investors, governments, communities and other parties as a basis for making a decision . The data used are secondary data, the financial statements of nine companies from food and beverage sub-sectors listed in Indonesia Stock Exchange in 2010-2013. To prove the hypothesis,used multiple regression testing partial test concluded that the profitability, solvency, Company Size and Liquidity not significantly affect audit delay in the sub-sector firms in the food and beverage IDX. Simultaneous testing concluded that the profitability, solvency, Company Size and Liquidity simultaneously no significant effect on the Audit Delay companies sector food and beverage sub IDX
Analisis Kendala Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK Pada Pemerintah Provinsi Gorontalo PONGOLIU, RAHMI RAMADHAN; SAERANG, DAVID; MANOSSOH, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15254

Abstract

Abstrack. Follow-up audit results is one indicator to determine the successful of an audit process. Law Number 15 of 2004 stipulates that follow-up activities on the recommendation of the audit BPK on Local Government Financial Statement (LKPD) are the responsibility that must be implemented by the entity. Recommendations are improvement on the things that need to be supervised and monitored in order to audit not only limited to giving opinions but more into the financial management improvements that the accountability is aspired to be realized better. Low completion of follow-up on the results of BPK could be an indication that the regional government has not fully committed to implementing the recommendations follow-up given by the examiner. This study is aimed to analyze the obstacles faced by SKPD of Gorontalo Province and the efforts that have been did by the Provincial Government of Gorontalo in order to accelerate the completion of the follow-up audit results of BPK. This study used a qualitative method with case study approach and the Government of Gorontalo Province as the research object with 4 (four) SKPD which is considered to represent the entity of Gorontalo Provincial Government with regard to several factors, namely the completion status of follow-up; the magnitude of the amount managed; the complexity of the activities; public service functions; and the internal audit function. Data was obtained by in-depth interviews, observation and documentation study in 4 (four) SKPD. The key informants were purposively determined to get the right information and accurate based on the following criteria: authoritativeness to the implementation of the follow-up, in charge of finding materials, preparing materials follow-up report, to master the problems of programs and activities, findings related parties, and the internal audit. Results showed that the constraints faced SKPD in following up the audit report of BPK, namely: lack of organizational commitment; weak internal control systems; findings related parties have died/retired/address unknown; rotation of employees; and disagreements over the results of the examination.Keywords: audit findings, financial statements, constraints and efforts of the provincial government, and follow-upAbstrak. Tindak lanjut hasil pemeriksaan merupakan salah satu indikator keberhasilan suatu pemeriksaan. Undang-Undang Nomor 15 Tahun 2004 mengamanatkan bahwa kegiatan tindak lanjut atas rekomendasi hasil pemeriksaan BPK atas Laporan Keuangan Pemerintah Daerah (LKPD) merupakan tanggungjawab yang harus dilaksanakan oleh entitas. Rekomendasi merupakan perbaikan terhadap hal yang perlu diawasi dan dimonitoring agar audit yang dilakukan tidak hanya sebatas pemberian opini tetapi lebih kedalam perbaikan pengelolaan keuangan agar akuntabilitas yang dicita-citakan dapat terwujud dengan lebih baik.Rendahnya penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK dapat menjadi indikasi bahwa Pemerintah Daerah belum sepenuhnya berkomitmen dalam melaksanakan rekomendasi tindak lanjut yang diberikan oleh pemeriksa.Penelitian ini bertujuan untuk menganalisis kendala-kendala apa saja yang dihadapi oleh SKPD Provinsi Gorontalo serta upaya-upaya yang telah dilakukakan oleh Pemerintah Provinsi Gorontalo dalam rangka percepatan penyelesaian tindak lanjut hasil pemeriksaan BPK. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dan Pemerintah Provinsi Gorontalosebagai objek penelitian yaitu 4 (empat) SKPD yang dianggap mewakili entitas Pemerintah Provinsi Gorontalo dengan memperhatikan beberapa faktor yaitu status penyelesaian tindak lanjut; besarnya jumlah anggaran yang dikelola; kompleksitas kegiatan; fungsi layanan publik; dan fungsi pengawas internal. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi pada 4 (empat) SKPD. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat berdasarkan kriteria antara lain :mempunyai kewenangan terhadap pelaksanaan tindak lanjut, membidangi materi temuan, menyusun bahan laporan tindak lanjut, menguasai permasalahan program dan kegiatan, pihak terkait temuan, dan pengawas internal. Hasil penelitian menunjukkan adanya kendala-kendala yang dihadapi SKPD dalam menindaklanjuti hasil pemeriksaan BPK yaitu : (1) kurangnya komitmen organisasional; (2) lemahnya sistem pengendalian intern; (3) pihak terkait temuan telah meninggal/pensiun/alamat tidak diketahui; (4) rotasi pegawai; dan (5) adanya ketidaksepakatan atas hasil pemeriksaan.Kata Kunci : hasil pemeriksaan, laporan keuangan,kendala dan upaya pemerintah provinsi, dan tindak lanjut
Analisis Kendala Implementasi Pedoman Kendali Mutu Audit Aparat Pengawasan Intern Pemerintah Pada Inspektorat Daerah Kabupaten Bone Bolango Utiarahman, Isran; Kalangi, Lintje; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.16035

Abstract

Abstract. Audit Quality Control Guidelines for Government Internal Auditors (APIP) are procedures and controls that must be performed by each APIP institutions including policies, procedures and control program. The guidelines must be compiled by APIP to ensure that audits are conducted in accordance with the Audit Standards of APIP. There are eight elements in the Guidelines. Those are the Strategic Plan Formulation; Quality Control of Audit Planning of APIP, Audit Plan and Program, Audit Supervision, Audit Implementation, Audit Reporting, Follow-Up of Audit Findings, and Administration and Human Resources. The purpose of this study is to analyze the constraints in implementing PKMA-APIP in the Regional Inspectorate Bone Bolango. This study also discusses the strategies and efforts to overcome those constraints in order to provide assurance and ensure that audits are conducted in accordance with auditing standards APIP. This is a qualitative case study research. Data were obtained through indepth interviews, observation and documentation. Validity and reliability were determined by triangulation. Results show that the Regional Inspectorate Bolango Bone regency in implementing PKMA-APIP not fully in accordance with PERMENPAN and RB 19 Year 2009 on Guidelines for Audit Quality Control-APIP. Codes were established from the transcriptions. Findings indicate that PKMA-APIP was partially implemented. It is caused by some obstacles: organizational commitment, Integrity Auditor, Human Resources and inadequacy of Structure Bureaucracy. Efforts have been conducte to improve its human resources by training, implementing integrity, supporting, building committed leadership including all controllers and estabish the control procedures in accordance with PKMA-APIP. Keywords: Contraints, Quality Control, APIP.
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Perbankan Konvensional di Indonesia Pare, Yormi Karto; Sondakh, Jullie J; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18631

Abstract

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan yang terdiri dari Profitabilitas (X1), Komposisi Dewan Komisaris(X2), Ukuran Perusahaan (X3) dan Umur Perusahaan (X4) terhadap variabel dependen Pengungkapan Corporate Social Responsibility. Penelitian ini menggunakan data sekunder yaitu laporan tahunan dan laporan berkelanjutan. Sampel yang digunakan sebanyak 142 tahun perusahaan dari populasi 165 tahun ini diambil dari 33 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian menunjukkan bahwa Profitabilitas, Komposisi Dewan Komisaris dan Ukuran Perusahaan berpengaruh negatif terhadap Pengungkapan Corporate Social Responsibility, sedangkan Umur Perusahaan berpengaruh positif dan signifikan terhadap Pengungkapan Corporate Social Responsibility. Nilai koefisien determinasi masing-masing variabel adalah sebagai berikut  Profitabilitas 0.576, Komposisi Dewan Komisaris 0,621, Ukuran Perusahaan 0,071 dan Umur Perusahaan 0,004.Kata Kunci: Pengungkapan Corporate Social Responsibility, Profitabilitas, Komposisi Dewan Komisaris, Ukuran Perusahaan, Umur Perusahaan. 
Pengaruh Penerapan Good Corporate Governance Terhadap Leverage dan Profitabilitas Pada Perusahaan Perbankan yang Terdaftar Di Bei Periode 2009-2013 Tumewu, Riana Christel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6313

Abstract

Since the economic crisis of 1997, the implementation of good corporate governance, or better known as the Good Corporate Governance (GCG) to issue raised in Indonesia. Due to poor corporate governance in Indonesia at that time, causing the economy to fall. So that everyone agrees to cover the difficulties Indonesia began with corporate governance. GCG or good corporate governance is a control mechanism to measure and manage the company, with the intention to improve corporate accountability. A good corporate governance (GCG) can be defined as a process and structure used by the organs of the company to enhance shareholder value. The purpose of this study was to (1) Testing and proving the influence of good corporate governance to leverage, (2) To test and prove the effect of the application of good corporate governance on profitability, (3) To test and prove the effect of leverage on profitability. The object of this research is the banking companies listed on the Stock Exchange. The data used in this study is data banking companies listed on the Stock Exchange as many as 16 samples according to criteria of the study, with the vulnerable period of the data used is year 2009-2013. The analytical method used is the analysis of the path. Results of data analysis using path analysis showed that the implementation of GCG Effect (X) to leverage (Y1) for the ratio of DER (Y1-DER) and DAR (Y1-DAR) is not significant. Different results are obtained when the GCG (X) showed a significant effect on profitability (Y2) for ROE (Y2-ROE) and NPM (NPM-Y2). As for the effect of leverage (Y1) to profitability (Y2) of the banking companies listed on the Stock Exchange tend to be varied. This means that the better the GCG implementation does not affect the banking company debt, but if the better implementation of GCG to profitability, it can enhance the company's ability to generate profits. Suggestions should the company become more motivated to implement GCG consistently in order to help improve the productivity and efficiency of a company that obviously affected the company's earnings that have an impact on investor confidence.

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