scholarly journals PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KEPALA DAERAH, TINDAK LANJUT TEMUAN AUDIT TERHADAP OPINI

2017 ◽  
Vol 20 (2) ◽  
pp. 167 ◽  
Author(s):  
Ristu Pratiwi ◽  
Y Anni Aryani
Keyword(s):  
Logistic Regression ◽  
Local Government ◽  
Financial Statement ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Data Source ◽  
Government Data

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.

scholarly journals Studi Eksploratif Terhadap Temuan Pemeriksaan BPK RI Atas Sistem Pengendalian Internal Kabupaten/Kota di Propinsi Sumatera Barat

2018 ◽  
Vol 6 (1) ◽  
pp. 1213
Author(s):  
Vita Fitria Sari ◽  
Marina Octaviani ◽  
Yeni Lisdawati
Keyword(s):  
Content Analysis ◽  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statement ◽  
Audit Opinion ◽  
Internal Control System ◽  
Audit Reports

Effectiveness of internal control system is one of criteria in obtaining audit opinion of local government financial statement. The problems arises by looking at repeated findings on audit reports in effectiveness of internal control which means there is no follow up of audit findings by local government. This research aims to identify what accounts amd problems mostly faced in local government internal control system and detect repeated finding that occurred related to implementation local government of internal control systems. The object of this study are audit reports of local government launched by Badan Pemeriksa Keuangan for 10 regencies/ cities in West Sumatera Province during 2014-2016. This research classified by qualitative research by using content analysis. The results of this study found that current assets and revenue are most often appears in audit findings related to weakness of internal control systems. Problems related to audit findings on internal control systems mostly related with control activities and environment’s control. This study also found that there are still recurring findings during 2014-1026 related to internal control system which means lack of follow up of audit findings.Keywords: audit findings, audit reports, content analysis, internal control systems

scholarly journals PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

ACCRUALS ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 20-30 ◽  
Author(s):  
Indah Suryani ◽  
Dahlia Pinem
Keyword(s):  
Logistic Regression ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Financial Statement ◽  
Audit Opinion ◽  
State Revenue ◽  
Analysis Technique ◽  
Level Of Significance

State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statement

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

scholarly journals PENGARUH FINANCIAL DISTRESS DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2010-2012)

2016 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Dhama Lisan Shidqi ◽  
Sutapa Sutapa
Keyword(s):  
Logistic Regression ◽  
Financial Distress ◽  
Sampling Technique ◽  
Manufacturing Firm ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern

This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion. Hypothesis proposed by the researcher were (1) Financial distressnegatively affected to the acceptance of going concern audit opinion, (2) Audit client tenure negatively affected to the acceptance of going concern audit opinion. The sample of this research was manufacturing firm in the period of 2010-2012. Purposive sampling technique was used to obtain the sample. Logistic regression was used to analyze the data. The variables of this research were financial distress and audit client tenure. The result shows that financial distress have negatively affected on the acceptance of going concern audit opinion, while audit client tenure do not have significant effect on the acceptance of going concern audit opinion.

scholarly journals Analysis of Fraud Factors in Financial Statement Fraud.

2018 ◽  
pp. 629-634
Author(s):  
Noer Sasongko ◽  
Anna Nurmulina ◽  
Dahlia Fernandez
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Real Estate ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Purposive Sampling

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

scholarly journals The Determinants of Delay in Publication of Financial Statement

2019 ◽  
Vol 6 (1) ◽  
pp. 9
Author(s):  
Kadek Indah Kusuma Dewi ◽  
Imam Subekti ◽  
Erwin Saraswati
Keyword(s):  
Logistic Regression ◽  
Financial Distress ◽  
Sampling Methods ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Study Find ◽  
Result Show

The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren’t effected by audit tenure and financial distress. This result show that audit tenure and financial statement can’t be consideration of companies when they submit their financial statement because there’s some regulations about timeliness of publishing financial statement.

PENGARUH TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PADA MASA MENDATANG YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Tan Kim Hek
Keyword(s):  
Logistic Regression ◽  
Regression Models ◽  
Stock Exchange ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Logistic Regression Models ◽  
Going Concern ◽  
Test Result

This study is purposed wheather simultaneously or partially variable profitability ration, bank rupty prediction and sales growth of the going concern audit opinion on the consumption sector manufacturing companies listed Indonesia stock exchange. This study used a purposive sampling in method. This research test equipment using logistic regression models. The conclusion that can be drawn from the test result, which is only partially bank crupty predicton variables that significantly influence the going concern audit opinion while the ratio of profitability and sales growth does not significantly influence the going concern audit opinion

scholarly journals PENGARUH AUDIT DELAY, OPINI AUDIT, DAN AUDIT TENURE TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2015

2019 ◽  
Vol 2 (2) ◽  
pp. 31
Author(s):  
Muhammad Luthfi ◽  
Dian Apita Sari
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Sample Collection ◽  
Collection Method ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Logistic Regression Method

This reserach aims to analyze the influence of Audit Delay, Opin Audit and Audit Tenure on changes to Public Accounting Firm (KAP) in Indonesia. Some previous research on the change of KAP looks different results.Therefore, another study was conducted to re-examine the theory of the change of KAP.Data collection method used in this research is purposive sampling, that is sample collection method based on the criteria of the research objectives.  Pursuant to purposive sampling method, total sample obtained in this research is 240 samples from manufacturing company listed in Indonesia Stock Exchange (BEI) during period 2010-2015. Hypothesis testing in this study was done by using logistic regression method (logistic regression) in the application of SPSS 22 program.The result of the research shows that audit opinion influences significantly to the change of KAP whereas, audit delay and audit tenure does not significantly influence the change of KAP.

scholarly journals STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Harryanto Harryanto ◽  
Ma'mun Sarma ◽  
Abdul Kohar Irwanto
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Rating Scale ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Government Control ◽  
Purposive Sampling

ABSTRACTIn advance of the society demand due to implementation of Good Governance, it has encouraged local government to deliver an accountabiliy of reasonable and qualified finance statement reports. This research aimed to analyze the finance official persepsion’s towards the variable of the human resources competency in finance managerial, internal government control application system and local financial information system, to analyze the elements which become strenghts and weaknesses and to formularize the priority strategic in order to enhance the quality of financial statement reports in local government of Anambas Islands Regency. The type of data used in this research consist of primary data dan secondary data. The primary data were obtained by direct observation, interview and debriefing, and the questionnaire to the purposively respondents (purposive sampling) whereas the secondary data were obtained by literature review and documents research. The methods of analysis that were Rating Scale Analysis, SWOT Analysis and QSPM method. The research of study result indicates of the poor human resource competency in finance official that has become the weakness of enhancement of quality financial statement reports. The chosen of primary priority strategy that adequate and capable to be implemented is to enhance the quality of human resources in finance managerial of local government in order to establish financial statement reports.Key words :  Strategy on the improvement of quality of financial report, regional finance, Kepulauan Anambas Regency ABSTRAKMeningkatnya tuntutan masyarakat terhadap penyelenggaraan  pemerintahan yang baik telah mendorong pemerintah daerah menyampaikan laporan pertanggungjawaban berupa laporan keuangan yang wajar dan berkualitas. Penelitian ini bertujuan untuk : menganalisis persepsi pengelola keuangan terhadap variabel kompetensi sumber daya manusia pengelola keuangan, penerapan sistem pengendalian intern pemerintah dan sistem informasi keuangan daerah terhadap peningkatan kualitas laporan keuangan, menganalisis faktor-faktor yang menjadi kekuatan dan kelemahan dalam peningkatan kualitas laporan keuangan dan merumuskan strategi yang perlu diprioritaskan dalam peningkatan kualitas laporan keuangan pada Pemerintah Kabupaten Kepulauan Anambas. Jenis data yang akan digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan adalah analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya kompetensi aparatur pengelola keuangan menjadi kelemahan dalam peningkatan kualitas laporan keuangan. Strategi prioritas utama yang terpilih dan dapat diimplementasikan adalah meningkatkan kualitas SDM pengelola keuangan daerah dalam penyusunan laporan keuangan. Kata kunci : Strategi Peningkatan Kualitas Laporan Keuangan, Keuangan Daerah, Kabupaten Kepulauan Anambas

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