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The Contrarian: Finance, Accounting, and Business Research
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol. 3 No. 2 (2024)" : 14 Documents clear
Implementation of ISAK No. 35 on the presentation of financial statements of non-profit-oriented entities (Study at GMIM Bukit Hermon Malalayang) Rompas, Debora Helen; Saerang, David Paul Elia; Lambey, Robert
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.146

Abstract

ISAK No. 35 can be used as a reference in preparing non-profit-oriented financial reporting. One non-profit oriented entity is a church, in this case, the Evangelical Christian Church in Minahasa (or often called GMIM). This study was carried out at GMIM Bukit Hermon Malalayang which is located in Malalayang District, Manado City. This study aims to examine the preparation of church financial reports based on ISAK No. 35 at GMIM Bukit Hermon Malalayang. The study method used is a qualitative approach based on case studies. The results show that the presentation of GMIM Bukit Hermon Malalayang's financial reports has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit-oriented entities. However, financial reporting is simply based on the GMIM Synod Treasury Supervision and Management Service Guidelines. During the 2023 period, financial reporting has been adjusted to ISAK No. 35 which consists of a comprehensive income report, change in net assets report, financial position report, cash flow report and notes to financial reports.
Determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province Ginting, Aulia Margaretha; Karamoy, Herman; Morasa, Jenny
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.154

Abstract

Local Government Financial Reports (or LKPD) is a form of transparency and accountability of regional government as the implementation of regional income and expenditure budget to the stakeholder. Financial reports are presented based on Government Accounting Standard (GAS) in Indonesia where the notes of financial statements become an important element. In the financial reports, local government has an obligation to disclosure important information for stakeholder interest in decision making as well as for public interest information in the needs of information. This study was conducted to examine the determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province. The independent variables in this study are regional financial independence ratio, intergovernmental revenue, and leverage. The dependent variable in this study is disclosure in the financial reports. This study uses secondary data generating from audited LKPD by The Audit Board. The population of this study is audited financial reports of regency/city in North Sulawesi Province by The Audit Board. By purposive sampling method, this study uses 60 audited financial reports with fiscal year 2019 to 2022 and apply multiple linier regression analysis. Based on the results, regional financial independence ratio has no effect on the disclosure in the financial reports. Intergovernmental revenue has a positive significant effect on the financial reports. Leverage has a negative significant effect on the disclosure in the financial reports.
The influence of job stress, job satisfaction, and organizational commitment on turnover intention of accounting and finance employees at PT. Multi Nabati Sulawesi Fajriansyah, Yudi; Kalangi, Lintje; Lambey, Robert
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.155

Abstract

Turnover intention is an intention or desirability from a person as an employee to quit, stop, or move from his job. Turnover intention becomes one of the problems which often happen in a company as it can disadvantage or bother work activities in company. This study aims to test and analyze the influence of job stress, job satisfaction, and organizational commitment on turnover intention. This type of research is quantitative research that uses research instruments, quantitative/statistical data analysis with the aim of testing hypotheses. The population in this study is 36 people in the accounting and finance department who work at PT. Multi Nabati Sulawesi. The data analysis method used in this study is descriptive statistical analysis, instrument test, classical assumption test, and hypothesis test using SPSS software version 24. The result of the research shows that (1) work stress has a positive effect on turnover intention, meaning the lower the perceived work stress, the lower the desire to switch jobs, and conversely, the higher the level of work stress, the higher the tendency to switch jobs. (2) job satisfaction has a negative effect on turnover intention, meaning the higher the level of job satisfaction of employees, the lower their tendency to switch jobs, and conversely, the lower the job satisfaction perceived, the higher the desire to switch jobs. (3) organizational commitment doesn’t have an effect on turnover intention.
The impact of audit findings and follow-up actions on audit recommendations on audit opinions of financial statements with APIP capabilities as a moderating variable (A study on provincial/regencies/cities governments in Suluttenggo Region) Indriani, Dwinta; Tinangon, Jantje J.; Budiarso, Novi S.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.159

Abstract

The audit opinion issued on government financial statements is the conclusion of the BPK audit process. These opinions provide a qualitative picture of financial management, reflecting the accountability and transparency of local government. This research analyses the influence of audit findings and follow-up actions on audit recommendations (or TLRHP) on audit opinions and examines the moderating effect of APIP capabilities on this relationship. An analytical method employed is binary logistic regression analysis with the absolute difference test. This study used secondary data from the BPK IHPS and the Financial and Development Supervisory Agency (or BPKP) annual performance report. The data encompasses 37 provincial, regency, and city governments in North Sulawesi, Central Sulawesi, and Gorontalo for the fiscal period 2018 to 2022. The results reveal that audit findings have no significant impact on audit opinions. Conversely, both TLRHP and APIP capabilities have a significant influence on audit opinions. Furthermore, APIP capabilities moderate the relationship between TLRHP and audit opinions but not the relationship between audit findings and opinions.
The influence of audit opinion, characteristics of regional head, and levels of corruption on performance of local government in Indonesia Angelina, Junita; Saerang, David Paul Elia; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.160

Abstract

This study aims to analyze the influence of audit opinion, characteristics of regional head, and the level of corruption on local government performance in Indonesia. This study uses secondary data with the research population being all local governments in Indonesia with a research sample of 394 observations in 2021. The analysis method used is multiple linear regression analysis. The results of multiple linear regression test show that audit opinion and the education level of the regional head have a positive and significant effect on local government performance. Meanwhile, the experience of the regional head and the level of corruption have a negative and significant effect on local government performance. However, it is known that the age of the regional head has no significant effect on local government performance. This study implies that the better the audit opinion, the better the local government performance, as well as the higher the education level of the regional head, the higher the cognitive complexity possessed by the regional head can further improve local government performance. This study also shows that there is a negative effect on the experience of regional heads and the level of corruption on local government performance. This implies that regional heads with experience as non-bureaucrats can improve local government performance more than regional heads with experience as bureaucrats. In addition, the negative effect of the level of corruption on local government performance implies that the higher the level of corruption that occurs in a region, the worse the performance of the local government. As for the age of the regional head, it is not statistically proven to affect local government performance, this finding reveals that other factors such as experience and education level may be more decisive.
Analysis on the role of government internal supervisory apparatus and use of information systems on the achievement of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado. Prasetyawati, Linda Anggraeni; Manossoh, Hendrik; Wokas, Heince R.N.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.161

Abstract

The study aims to analyze the role of the Government Internal Supervisory Apparatus as well as the implications of the use of information systems on the achievements of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado. The research employs a qualitative method with a case study approach. Data collection is done through in-depth interviews, observations, and documentation studies. The research findings show that the objectives for follow-up monitoring activities have been clearly defined in the Strategic Plan of the Inspectorate of Manado. The Government of Manado is also committed to following up on BPK RI's recommendations. However, there are several obstacles hindering the achievement of the follow-up implementations, including limited human resources and budget constraints at the Inspectorate of Manado, the audited entities lack of understanding of recommendations and requested follow-up documents, and the absence of rewards and punishments for regional entities. The information systems used in the monitoring of follow-up implementations also enhance the effectiveness and efficiency of follow-up monitoring.
The influence of audit findings and opinions on expenditure performance with the size of regional government as a moderating variable in the Regency/City Governments in North Sulawesi Province for the Fiscal Year 2017-2021 Ramadhani, Sri Kurnia; Saerang, David P. E.; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.162

Abstract

The annual expenditure of the district/city government of North Sulawesi Province tends to increase. These expenditures are accounted for and reported in the LKPD which is checked by the BPK. The audit report contains audit findings and opinions on the fairness of the LKPD. The aim of this study is to determine the influence of audit findings, audit opinions and the size of government on spending performance in district/city governments in North Sulawesi Province for the 2017-2021 fiscal year. Apart from that, the size of the government by looking at the assets owned by the Regional Government is a moderating variable in the research. The testing employs moderation analysis with multiple linear regression and absolute difference value tests. The test results show that audit findings, opinions and the size of government significantly influence expenditure performance. However, the size of the local government does not moderate the relationship between audit findings and audit opinions towards expenditure performance. This suggests that the magnitude of a local government does not strengthen or weaken the impact of audit findings and audit opinions on expenditure performance.
The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province) Anggraini, Agittashela; Kalangi, Lintje; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.163

Abstract

The purpose of this research is to examine the relationship between the quality of financial statements and factors such as accounting information systems, internal control systems, and human resource competencies. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship, with leadership styles in local governments serving as moderating variables. Using a sample of 170 respondents in the year 2024, this study draws on primary sources to examine all the local governments in North Sulawesi Province. Multiple linear regression analysis is employed for the analysis. Accounting information systems, HR competencies, and internal control systems all positively affect financial report quality, according to multiple linear regression testing. Leadership styles moderate the effect of ICS on report quality. This means that competent human resources, an effective internal control system, and an accounting information system all contribute to higher-quality financial reports, and that a leadership style in local government that links a solid control system to strong financial reporting is also important. Accounting information systems and human resource capabilities are negatively impacted by leadership styles in local governments, according to this study. Leadership style has little effect on accounting information systems and human resource capabilities in terms of producing high-quality financial reports, according to the study's implications. There is no statistical evidence that a leader's style can influence the accuracy of financial reports, even while it moderates the accounting information system and HR competencies. Superior financial reporting is more likely to result from a management style that keeps the internal control system in check.
Analysis of the utilization of inspectorate audit report provincial and regency/city inspectorates by BPK representative of North Sulawesi Province Haryanto , Ag. Dwi; Tinangon, Jantje J.; Walandouw, Stanley Kho
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.164

Abstract

This study aims to determine the implementation of the use of the Provincial and Regency/City Inspectorate Audit Report (LHP) by the BPK Representative of North Sulawesi Province in the period of 2021 to 2023, obstacles and efforts to overcome obstacles. This research uses a qualitative method. Data collection with unstructured observations, in-depth interviews, and documentation. The results of the study show that the LHP of the Regional Inspectorate has not fully made an active contribution to the preparation of the program, implementation, and control of audit activities by the BPK Representative of North Sulawesi Province. The LHP of the Regional Inspectorate has contributed when the BPK Audit Team carried out the audit task. The BPK Audit Team is active in requesting the Regional Inspectorate's LHP and the Regional Inspectorate's Annual Supervision Work Program (PKPT) during the implementation of the audit task used in examining problems and recommendations along with not continuing the Regional Inspectorate LHP. The results of the BPK Audit Team's study are used in the preparation of the business risk matrix, fraud risk matrix, sample selection strategy and preparation of additional/alternative procedures if necessary. The obstacle to the use of the Regional Inspectorate LHP for BPK is the lack of understanding of the obligation of the Regional Inspectorate to actively submit its LHP to the BPK, the lack of timely receipt of the Regional Inspectorate LHP by the BPK Audit Team so that an in-depth evaluation cannot be carried out, the scope of the Regional Inspectorate LHP object is less relevant to the needs of the Audit Team. The efforts that have been made by BPK are that the BPK Audit Team has made a written request for the list of LHPs along with the LHP of the Regional Inspectorate and the Badiklat PKN BPK RI has opened opportunities to improve the competence of Regional Inspectorate inspectors with training for Regional Inspectorate inspectors.
Comparative analysis of models (Altman, Grover, Zmijewski, Springate) in predicting company bankruptcy potential in the non-cyclical consumer sector Kembi, Luke David; Morasa, Jenny; Wokas, Heince R. N,
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.165

Abstract

This research aims to conduct a comparative analysis of models (Altman, Grover, Zmijewski, Springate) in predicting potential bankruptcy for companies in the non-cyclical consumer sector listed on the IDX in 2020-2022. The main aim of this research is to test the results of the comparison of four models and test the accuracy of the prediction model in predicting bankruptcy. The data in this research is 240 data, namely 3 years of timeseries data and 80 companies using purposive sampling techniques according to certain criteria. Data analysis used the Kruskal Wallis Difference Test and Accuracy Level Test. The research results show that the Altman, Grover, Zmijewski, and Springate models have significant differences in results in predicting bankruptcy and the accuracy level test produces the Grover model with the best level of accuracy in predicting bankruptcy in non-cyclical consumer sector companies in 2020-2022.

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