This study aims to investigate the relationship between audit committee and audit change in listed Indonesia Company. We use four variables for audit committee that is independence, size, financial expertise and activity. Besides, this study also uses three control variables (ROA, LEV, and SIZE). By using the Binary Logic Model (BLM) with panel data for 654 observation, we find that all hypotheses are rejected which means that there is no role of audit committee in determining the audit change. However, big and company with the higher leverage is less likely to change audit, firm. This finding has a practical and theoretical implication. For practical implication, regulator or government agent can increase the financial reporting quality by improving the role of audit committee by changing related mechanism.
The governance principle is an important aspect of good governance, and its implementation is believed to have a good impact on governance outcomes, such as corruption reduction and performance improvement. The governance principle has been developed for several types of organisations. However, previous studies did not focus on the rural local administration's governance. This study aims to develop a good governance principle for the rural local administration. There are four objectives of this study: first, to identify governance principles and their indicators in the literature; second, to create a governance principle using exploratory factor analysis; third, to model the governance principle using the structural equation model (SEM); and finally, to analyse any different perceptions about the governance principles for the rural local administration using univariate analysis. The result showed that 33 indicators of governance principles were identified through the literature. Using 238 usable questionnaires and exploratory factor analysis, we found 6 governance principles: fairness and capability, inclusivity, legitimacy and direction, participation, performance and information, and transparency and accountability. Using the second-order SEM in SmartPLS, we developed a governance principle model for the rural local administration. A few indicators of governance principles found were deleted through measurement model validation. In addition, the univariate analysis concluded that perceptions did not differ by the sex, education level, and occupation type of respondents. In other words, they agreed with the governance principle for the rural local administration. This study has practical and theoretical implications, which are discussed in detail in this article.
This study aim to invetigate the relationship between legistlatif's characteristics and Local Government Performance. Legislative's characteristic is proxy by size, age, gender and education background of local legislatif 's members. Agency theory is used to underpinned this relationship. The secondary data is used and gathered through finance ministry's website, and general election commissions. Using eighty-one local governments, multivariate regression analyis is applied to analyse the data. classical assumption test is assessed before interpretating the regression result. Based on the t statistic and p-value, all hypohoteses are rejected . however, local government revenue has negative effect on local government performance. Theortically, agency theory could not be used to understand the phonomena. Practical implication discuss in this paper.
Zakah compliance behaviour among Muzzaki has been discussed by academics and practitioners. However, less attention has been paid about how the compliance behaviour and what factors determine this Zakah compliance in Padang society. Therefore, this study aims to investigate the determinants of Zakah compliance behaviour from perspective of Theory of Planned Behaviour. Ten hypotheses are developed and tested in this study. Nine-four respondents filled and returned the questioner. Simple, multiple and hierarchal regression analysis are applied to gain the result. The result show that three hypotheses are accepted (i) perceived behaviour control has a significant effect on an intention to pay zakah, (ii) subjective norm has a significant relationship with zakah compliance behaviour, and (iii) an intention to pay zakah also has a significant impact on zakah compliance behaviour. Practically, the government can increase Ummah zakah compliance behaviour by improve an muzzaki's intention to pay zakah through reduce the barriers to pay zakah and improve successful factors. This study theoretically contribute to theory of planned behaviour partially
The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper. ; Penelitian ini bertujuan untuk mengetahui tingkat kesadaran wajib pajak, moral wajib pajak dan kekuasaan pemerintah atas kepatuhan wajib pajak yang dimediasi oleh kepercayaan kepada pemerintah.Wajib pajak PBB-P2 Kabupaten Pasaman Barat merupakan objek dari penelitian ini, dengan 100 wajib pajak sebagai sampel. Data dikumpulkan dengan menggunakan kuesioner dan data berjenis data primer. Data dianalisa menggunakan Partial Least Square. Temuan dari penelitian ini menunjukkan bahwa tingkat kesadaran wajib pajak memiliki pengaruh terhadap kepatuhan wajib pajak. Kepercayaan kepada pemerintah dapat memediasi hubungan antara kekuasaan pemerintah dengan kepatuhan wajib pajak. Penelitian ini mempunyai implikasi teori dan praktik.
Local Governments' Performance in Sumatra are still vary, some has a good performance, and other is poor. According to the agency theory, the Ssupervisory Board (Legislative-DPRD) has an important role in improving the performance of local governments by overseeing the executive's behaviour. However, previous research in this area is still limited, especially among local governmentin in Sumatra Island. The research purpose is to investigate the effect of legislative characteristics on the performance of local governments. By using the 81 local governments (53% of the total population) and secondary data, we applied the multiple regression analysis is to analyses the data. The funding shows that there is no role of Supervisory Board (Legislative) to determine the performance of local government. However, one of control variable has a positive significantly relationship with performance, namely the operational revenue growth. The result have a theoretical and practical contribution. Theoretically, the study enrich the public governance literature and practically the society could advocate the role of supervisory board in improving the local governments' performance. Keywords: Legislactive's Characteristics. Local Governments' Performance and Sumatra.
Audit opinion is an important information required by financial information users. This opinion could influence the decision made by the investors and other stakeholders. The research on the factors affecting audit opinion is still limited in public organization, especially in Central Government. Therefore, this study try to investigate the factors affecting the audit opinion in Indonesia Central Government. The study use the agency theory to explain what factor affecting the going concern audit opinion. By using 92 Ministry and Institutions in Central Government, data of 2012 financial report, and logistic regression. We find that prior audit opinion and audit lag as factors affecting the going concern audit opinion. In addition, these variables influence the audit opinion positively. However, the education background of leader and institutions size do not affect the going concern audit opinion. This research give the contribution to the practical and theoretical. Further, this research also after give some avenues for future research. Keywords: Institutions Size, Prior Audit Opinion, Education Background of Leader, Audit Lag, and Going Concern Audit Opinion
Audit Expectation Gap has been a phenomenal issue among professional and academician due to affecting the professionalism of public accountant. Audit Expectation Gap is a gap between what society expects the auditors to achieve and what they can be reasonably expected to accomplished (Salehi and Rostami, 2009). There is a lack of study of audit expectation gap in Indonesia business environment, especially study using the dimensions of competency and reliability. Therefore, there is a desired need to do more research in this area. Moreover, this study try to investigate the Audit Expectation Gap among public accountants and accounting students in West Sumatra, Indonesia. Audit Expectation Gap are measured by five dimensions, that are responsibility, independency, credibility, reliability and competency. The sample of this research consists of 85 respondents which are 37 auditors and 48 accounting students in Padang. see whether any differences perception toward the above dimensions among public accountant and accounting students, the independent test sample test is used and the result reveals that perception of four dimensions significantly differs. They are independency, credibility, reliability and competency of auditor. However, there is no significantly different perception toward responsibility. Therefore, it can conclude that audit expectation gap still occur in Indonesia contexts. As consequence, the practioners and government agency should take the initiatives to minimilise the gap through socialization and accounting education.
An important aspect in the budgetsetting process is the tendency for budgeting managers to create budgetary slack. However, there is a limited study investigating the budgetary slack in non-profit oriented organization, such as local government. Therefore, this study address the gap in the literature by investigating the effect of budget participation and trust on budgetary slack. Besides, this study also analys the moderating effect of regulation understanding on the relationship the determinants (budget participation and trust) and budgetary slack. Final sample of this study is seven-eight (78) respondents who represented the lower level manager in organization. Structural equation model (SEM-PLS) is applied. The result show that only one hypothesis is accepted and other are rejected. the significant hypothesis is the effect of trust on budgetary slack. This study has practical and theoritical implication and it discussed in detail. Keywords : budgetary participations, trust, regulation understanding, budgetary slack
