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INDONESIA
Kompartemen : Jurnal Ilmiah Akuntansi
Published by Universitas Muhammadiyah Purwokerto
ISSN : 16931084     EISSN : 25798928     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "KOMPARTEMEN, Vol. 20 No.2, September 2022" : 12 Documents clear
FAKTOR TERJADINYA TINDAK KECURANGAN PENGELOLAAN DANA DESA DENGAN PENGGUNAAN SISKEUDES SEBAGAI VARIABEL MEDIASI (STUDI PADA PERANGKAT DESA SE KABUPATEN TEGAL) Arifany Ferida; Mohammad Alfian; Nizar Fahrezi Majid
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13966

Abstract

Village development is one of the focuses of President Joko Widodo's administration in the second term. Villages can maximize the use of Village Funds in the process of village development. Many benefits are felt by the village from the existence of village fund. However, with the great benefits and freedom in managing the village funds, there was a misuse of village funds. This study conducted a study on the influence of Money Ethics and Religiosity on Village Fund Management Fraud by including the use of SISKEUDes as a mediation variable. Respondents from this study totaled 168 with a sample selection method using random sampling. The statistical analysis method in this study used the Partial Least Square (PLS) method and used the SmartPLS 3 statistical test tool. Based on the statistical tests conducted, it is found that Money Ethics has an effect on Fraud Acts of Village Fund Management, while Religiosity has no effect. The use of SISKEUDes does not fully mediate the effect of Money Ethics on Fraud Acts of Village Fund Management but does not succeed in mediating the influence of Religiosity on Fraud Acts of Village Fund Management.
PENGARUH KONSERVATISME AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA Natassya Noer Azizah; Khairudin Khairudin
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13396

Abstract

Kualitas laba sangat penting karena kualitas informasi laba yang tersedia untuk publik mampu menunjukkan sejauh mana laba dapat mempengaruhi pengambilan keputusan dan bisa digunakan oleh investor dalam menilai suatu perusahaan. Penelian ini bertujuan untuk membuktikan secara empiris adanya pengaruh konservatisme akuntansi dan good corporate governance terhadap kualitas laba. Dalam penelitian ini terdapat 3 variabel Independen yang diuji, Konservatisme akuntansi, Komite Audit, dan Komisaris Independen. Populasi dari penelitian ini adalah perusahaan real estate dan property tahun 2018-2020. Pemilihan sampel yang digunakan yaitu purposive sampling, serta dapat memperoleh sebanyak 18 perusahaan. Penelitian ini dilakukan pada tahun 2018-2020, sehingga jumlah data dalam penelitian ini sebanyak 54 data. Metode analisis yang digunakan adalah regresi data panel. Hasil penelitian membuktikan bahwa Komite Audit berpengaruh signifikan terhadap kualitas laba perusahan real estate dan property yang terdaftar di bursa efek Indonesia periode 2018-2020. Sedangkan Konservatisme akuntansi dan Komisaris Independen tidak berpengaruh signifikan terhadap kualitas laba perusahan real estate dan property yang terdaftar di bursa efek Indonesia periode 2018-2020.

Page 2 of 2 | Total Record : 12

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