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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
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Do Political Factors Affect Financial Performance in Public Sector? Kamela, Hurian; Setyaningrum, Dyah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11002

Abstract

Purpose: The implementation of regional autonomy in Indonesia has been regulated based on Laws of the Republic of Indonesia No 23 of the year 2014 concerning the responsibility given by the central government of the regional government to govern its own region. This is defined as regional autonomy. The government has appointed the members of Regional Legislative Councils (Dewan Perwakilan Rakyat Daerah - DPRD) to perform monitoring function on the regional government. There are several political factors which affect this monitoring function, one of which is due to the members of Regional Legislative Council originating from various parties. There is one component which makes up financial performance, which is the Locally-Generated Revenue (Pendapatan Asli Daerah - PAD). High locally-generated revenue gives us a clear description on a region’s success in improving its regional income and therefore being independent from the central government. In the year 2015, the compositition of the party supporting the regent/mayor was equal. Whereas in the year of 2016, the composition has changed, due to regional elections taking place on some cities or districts in Indonesia.
Analysis of Compliance and Audit Opinion, Correlation and Causes of Failure in Detecting Non Compliance: A Study on Local Government Habiby, Abdullah Lathif Elbaaqy; Ritonga, Irwan Taufiq
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11766

Abstract

This study aims to analyze the correlation between level of local government compliance with laws/regulations and audit opinions on Local Government Financial Statements (LGFS) and to identify causes of failure in detecting non-compliance, including non-compliance that contains elements of fraud, in LGFS audit. The method used is explanatory sequential mixed methods with a content analysis approach on fifty four LGFS samples and interview the auditors of the Audit Board of Republic of Indonesia (the AB). The results show that there is a correlation between level of compliance of local government and audit opinion on LGFS, but there are risk in detecting non-compliance and risk of errors in audit opinion caused by different concepts in determining fraud, unclear guidelines on compliance testing, different concept of materiality among the AB auditors, failure to update programs audit, potential threats/dangers experienced Bay auditors, and failure to reduce auditors’ negative perception on working protection. The limitation of this study is that participants only involve auditors from three representative offices originating from Java and do not conduct confirmation to the unit responsible for the preparation of audit guidelines and units that deal with legal issues. This research implied that the AB must increase effectiveness of audit quality Assurances to improve audit quality and the AB auditors should be able to apply the principle of due professional care in carrying out LGFS audit so that audit quality is maintained.
PARLIAMENT OVERSIGHT ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT: An Empirical Evidence Abdullah, Syukriy; Junita, Afrah; Reza, Mirza Khairul; Mautia, Tuti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11687

Abstract

The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO. Key words: local financial oversight, political background, local government budget, public accountability, public transparency, agency theory.
Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception Measurement of Tax Fairness Perception Larasati, Meita; Mukri, Cotoro
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.8918

Abstract

This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.
THE SUPPLY SIDE FACTORS IMPACT ON THE EFFECTIVENESS OF INDONESIAN GOVERNMENT INTERNAL AUDIT FUNCTION Alwi, Bramastya Datum; Yuyetta, Etna Nur Afri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12736

Abstract

This study examines the effect of supply-side variables on the effectiveness of the Government Internal Supervisory Apparatus (GISA) function. These variables are organizational competence, organizational independence, compliance with audit implementation standards, risk-based audit planning, implementation of the Quality Assurance and Improvement Program (QAIP) and auditee attributes. The samples used in this study were 81 GISA units at the level of district and city governments. This work used a questionnaire to measure variables. Each unit of GISA was represented by a structural official or supervisor/auditor. Personnel occupying these positions were selected because they are considered to have an adequate understanding of the GISA. This study provides empirical evidence that, in the context of the Indonesian Government, organizational competence, risk-based audit planning and implementation of QAIP do not have a significant positive effect on the effectiveness of GISA’s function. Meanwhile, organizational independence, compliance with audit implementation standards and auditee attributes have a significant positive effect on the effectiveness of GISA’s function.
FRAUD AND WHISTLEBLOWING INTENTION: ORGANIZATIONAL JUSTICE PERSPECTIVE Rustiarini, Ni Wayan; Merawati, Luh Komang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11970

Abstract

Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on justice theory and whistleblowing is still limited. This study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. This study uses an experimental laboratory method. The subjects were 124 accounting employees in the private and public sectors. The findings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. This study also reveals that does no whistleblowing intention difference between private and public employees.
Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11836

Abstract

This work investigates the impact of audit committees’ features as predictor variables of corporate profitability with a sample of firms belong to non-financial sector in Muscat Securities Market (MSM). This work analyzed cross sectional data for 60 non-financial firms. It used annual reports for the year of 2019 to analyze the impact of audit committees’ features on corporate profitability. The present work tested its hypotheses and utilized its variables via utilizing the Smart-PLS for data analysis. The findings revealed that a positive association between all the predictors and dependent variables are exist among the whole variables; audit committee, audit Independence, meeting of audit committee, and corporate profitability measured by management accounting’s indicators represented by ROA and ROE. This work is a new in its kind to be applied in Oman context via examining the relation between its predictors of audit committees’ features towards their impact on corporate profitability. The current study presents a theoretical and practical implications as a contribution relevant to practitioners working and academics in areas related to corporate profitability. In that, it furnishes empirical evidence for the policymakers, researchers and other interested parties.
RELATIONSHIP BETWEEN CAPABILITY AND SUSTAINABILITY PERFORMANCE : EVIDENCE FROM INDONESIA Rosini, Iin; Hakim, Dani Rahman
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.10656

Abstract

A number of studies have proven that capabilities or strategies can influence sustainability performance. This study aims to examine the effect of capability dimensions on sustainability performance within the scope of companies in Indonesia. The population in this study were all accounting and financial managers, control managers, environmental managers, human resources, marketing, operations, and corporate social responsibility (CSR) of 116 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample taken was 185 managers from 45 companies. Data collection methods with questionnaires developed from research (Henri, 2006) and (Staniškis Arbaciauskas, 2009). The data analysis method uses structural equation modeling (SEM) with Smart PLS. The results of this study indicate that sustainability performance is influenced by market orientation and entrepreneurship which are capability dimensions
Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Setiawati, Erma; Setyowati, Devaria Aisya; Rochmatullah, Mahameru Rosy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

Abstract

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.
ZOMBIE COMPANY AND CSR PERFORMANCE WITH CORPORATE GOVERNANCE AND OWNERSHIP AS MODERATOR VARIABLES Madyan, Muhammad; Sasikirono, Nugroho; Maulidya, Putri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11756

Abstract

This study aims to determine the relationship between zombie companies and the performance of corporate social responsibility, with corporate governance and ownership as moderator variables. A zombie company is a near-insolvent firm due to inefficiency and low profitability but still survive with external support from the government or bank (Kane, 1987). The determination of the sample is done by a purposive sampling method, with OLS and Moderated Regression Analysis methods. The number of research samples is 288 companies with a total of 1865 observations for the period 2010-2017. The analysis shows that CSR performance in zombie companies is lower than that of non-zombies. The moderator variable of corporate governance is proxied by board composition, while ownership is proxied by family ownership and institutional ownership. The board composition and institutional ownership variables do not moderate the negative effects of zombie companies on CSR performance, while the family ownership variable worsens the relationship between zombie companies and CSR performance. The research control variables are financial leverage, a dummy of state-owned enterprise, and firm size. While financial leverage has no effect on the CSR performance, the state-owned enterprise and firm size are positively related to that performance.

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