Suchergebnisse

One of the consequences in the implementation of local government autonomy in financial sector is the provision of financial resources by central government for local government in the form of balancing fund. A number of previous researches have found that some local government are still highly tied to such a kind of fund. The other symptom is the allocation of a big budget for regular expenses especially in human resources, while budgets for capital or development expenses are low. On the other hand, people's demand on the availability of better public facilities and infrastructure is getting higher. This makes local government have to learn every option to find alternative financial resources.This research has an objective to analyze the capability of Malang Municipal Government in the local financing, in finding proper financial alternatives in using the financial funds as well as the impacts on the financial performance. Analyzing the financial purposes and the available alternative financial resources, this research concludes that Malang Municipal Government can get local loan for financial resource. This research also recommends some points: first, Malang Municipal Government should act as a facilitator in the re-invention process towards entrepreneural government which has ability to raise its revenue and revenue generate. Second, to guarantee the effectiveness of fund management and to raise people participation, Malang Municipal Government needs to create a Unit of Financial Fund Management. Third, in order to enhance the quality of financial report as well as its transparence and accountability, Malang Municipal Government has to to apply the Government Accounting Standard properly and consistently.

Dysfunctional auditor behavior becomes a driving variable for audit quality when an auditor has good ethics and professionalism. This study examines whether the ethics and professionalism of auditors can affect audit quality; dysfunctional audit behavior is used as a moderating variable. The study sample includes 348 auditors employed at public accounting companies throughout Indonesia and enlisted by the Indonesian Institute of Certified Public Accountants Directory. This paper used the SEM approach with WarpPLS software to analyze the respective data. Thus, it was found that auditors' ethics and professionalism significantly and positively influence audit quality.Meanwhile, dysfunctional audit behavior significantly moderated the relationship between professionalism and audit quality. In contrast, this behavior was not a moderating variable for auditors' ethics and audit quality association. An interesting finding is the indicators of auditors' ethical behavior in accepting audit engagements, where audit engagements are still accepted even though an auditor shares an association with an auditee. In conclusion, future studies can examine in more detail the effect of audit acceptance process on audit quality.

This study aims to describe the elements of local financial management that include: the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, the effectiveness of internal and external party supervision, and the performance, as well as the public service; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on performance; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on public services; analyze the effect of the performance on public services; and analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision on public service through performance. The analysis technique used is descriptive analysis and structural equation modeling analysis. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision have an effect on the performance. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external oversight of supervisors on public services. The performance of the Local Government Work Unit influences public services. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision affect public services through the performance.

This study aims to describe the elements of local financial management that include: the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, the effectiveness of internal and external party supervision, and the performance, as well as the public service; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on performance; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on public services; analyze the effect of the performance on public services; and analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision on public service through performance. The analysis technique used is descriptive analysis and structural equation modeling analysis. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision have an effect on the performance. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external oversight of supervisors on public services. The performance of the Local Government Work Unit influences public services. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision affect public services through the performance.

This study aims to describe the elements of local financial management that include: the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, the effectiveness of internal and external party supervision, and the performance, as well as the public service; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on performance; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on public services; analyze the effect of the performance on public services; and analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision on public service through performance. The analysis technique used is descriptive analysis and structural equation modeling analysis. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision have an effect on the performance. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external oversight of supervisors on public services. The performance of the Local Government Work Unit influences public services. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision affect public services through the performance.

AbstractThe impact of financial development (FD) on economic growth in the context of Malaysia and Indonesia has been examined in this study regarding the role of the financial crisis and strategic changes in the institutional setup. Autoregressive distributed lags and threshold regression were applied, and time series data were analyzed for the period between 1984 and 2017 revealing that FD promoted the economic growth in both economies during this period. A nonlinear analysis also revealed that FD and economic growth follow an inverted U‐shape relation in the case of Malaysia whereas, in Indonesia, it followed a U‐shape relation. It was discovered that not all measures of FD promote economic growth. For instance, market capitalization was profound in the Malaysian economy while credit to the private sector and money supply was conducive for the Indonesian economy. The analysis demonstrated that the Asian and global financial crisis adversely affected economic growth in the case of Indonesia due to poor institutional quality (IQ), whereas in Malaysia it was relatively safe from the adversity brought about by the financial crisis due to the presence of IQ and good corporate governance. However, a positive change in IQ was found to have a much greater impact on augmenting economic growth rather than playing a mediating role in connection with FD and economic growth in Malaysia. In the context of Indonesia however, IQ was found to impede economic growth but played a positive and significant mediating role in the nexus of FD and economic growth. The spill‐over analysis revealed that Malaysian FD is positively associated with Indonesian economic growth while Indonesian FD is negatively associated with the Malaysian economy. This study provided all economic and anecdotal explanations in supporting the results of this study.