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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 49 Documents
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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.
Investor reaction on value added tax incentives during COVID-19 Tatemba, Happy; Morasa, Jenny; Budiarso, Novi Swandari
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.169

Abstract

The COVID-19 pandemic is one of the causes of the weakening of the world economy. Anticipating these conditions, the Indonesian Government implemented several fiscal policies, one of which was the VAT incentive. The aim of this study is to examine the impact of this policy on the capital market. The sample from this study is listed firms in the property sector with an observation period of 2020 to 2022. The findings show that this policy effectively causes the market to become more efficient except during the second phase of implementation. Other findings also show that the implementation of VAT incentives can increase market risk in the property sector. This study also found that the implementation of the VAT incentive policy only had a small impact so that it did not provide a significant difference in returns except during the second phase of the implementation period.
The influence of auditor ethics, auditor independence and auditor experience with audit fees as moderating variables on auditors in public accounting firms in the Sumatera, Kalimantan, Bali and Eastern of Indonesia Regions Runtuwene, Cecilia Angelina; Karamoy, Herman; 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.172

Abstract

This research aims to determine the influence of auditor ethics, auditor independency, and auditor experience on audit quality and to find out whether audit fees can moderate the influence of these variables on audit quality. The data used is primary data with the population in this study being auditors who work at public accounting firms in the Sumatera, Kalimantan, Bali & Eastern of Indonesia Regions. In this study, an Area Sample was used which obtained 118 auditors in that area and 60 people responded or 51% of the auditors. The analytical methods used in this research are Multiple Linear Regression and Moderation Regression Analysis using SPSS as a data processing tool. The results show that auditor ethics influence audit quality, while auditor independence and experience do not influence audit quality. Likewise, audit fees cannot moderate the influence of audit ethics, audit independence and auditor experience on audit quality, and also audit fees cannot influence the audit quality.
Analysis of the application of behavioral accounting aspects in the management of village fund allocation in Pineleng Satu Village of Pineleng District in Minahasa Regency Meruntu, Lenfiane Kristefa; Sondakh, Jullie J.; Manossoh, Hendrik
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.195

Abstract

This study aims to analyze: (1) the application of behavioral accounting aspects in the management of village fund allocations in Pineleng Satu Village of Pineleng District in Minahasa Regency, and (2) factors that cause delays in completing the accountability report. This type of research is qualitative with a case study approach. Determination of research subjects using purposive sampling technique. This research uses data collection techniques through interviews and documentation. The data analysis techniques are data reduction, data presentation, conclusion drawing, and data verification. Data validity tests include credibility tests with triangulation of sources and techniques, and dependability tests. The results showed: (1) the application of behavioral accounting aspects in the management of village fund allocations in Pineleng Satu Village has not been fully implemented properly. This can be seen from the aspect of reporting requirements where the village government is slow in completing the accountability report, resulting in the accountability report not being reported according to the specified time. (2) The first factor that causes delays in completing the accountability report is related to human resources and the second factor is the behavior of implementers in collecting complementary documents for the accountability report.
Analysis of factors affecting on local government’s financial losses in North Sulawesi Ompusunggu, Tutur; Karamoy, Herman; Gamaliel, Hendrik
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.204

Abstract

This study intends to examine if internal control effectivity, audit findings, audit opinion, completion of follow up audit results and characteristics of regional head have impacts on local government’s financial losses. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship. Using a sample of 80 respondents in the year 2024, this study draws on primary sources to examine all of the local governments in North Sulawesi Province. Multiple linear regression analysis was processed by Smart PLS version 3.0 software program in order to analyze data and evaluate hypothesis. This study demonstrate that: (1) effectiveness of internal control system has a negative and significant effect on local government’s financial losses; (2) audit findings has negative and significant effect on local government’s financial losses; (3) audit opinion has negative and significant effect on local government’s financial losses; (4) completion of follow up audit results has negative and significant effect on local government’s financial losses; and (5) characteristics of regional heads has negative and significant effect on local government’s financial losses.

Page 4 of 5 | Total Record : 49

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