Suchergebnisse

This study aims to examine the effect of education, training, and experience of budgetary slack through ethics in public sector organizations according to the gender perspective. Populations in this study is government agencies or offices city of Padang, Pariaman, and Bukittinggi. Sample used in this study is an official budget makers amount is 88 respondents. Hypothesis inthis study were tested using LISREL 8.80 program. This study found that ethics has positive and significant effect on budgetary slack. It was also found that men and women have different ethical behavior in budgetary slack.

This study aims to examine the characteristics of local government influence on the financial performance of local governments. The characteristics of the local government in this study is explained by the variable size of local government, the legislative measure, leverage and intergovernmental revenue. The data use dare the financial statements of local government (LKPD)samples used as many as 95 samples in the City and District of West Sumatra in 2010-2014. The dataanalysis technique used to test the hypothesis that multiple regression analysis using SPSS version 16.0 for Windows. The test results showed that the variable size of local governments and intergovernmental revenue significantly influence the financial performance of local government, while the legislative measure and leverage the variable does not affect the financial performance of local governments. Keywords:Local Government Financial Performance, Size Of Local Government, Size Of Legislative, Leverage and Intergovernmental Revenue

The research aims to examine the effect of funds balance (the General Alocation Fund, the Special Allocation Fund, the Revenue Sharing Fund) and the effect of financial ratios (Local Financial Dependency Ratio, Regional Financial Independence Ratio, Ratio Effectiveness of Locally Generated Revenue and Ratio Effectiveness of Local Tax) to Human Development Index. Human development Index is one of the measure that can be used in assessing the success of local government performance in providing good service to the society.The population in this research is the regencies/municipalities in West Sumatera.The data used is the secondary data of the Regional Revenues and Expenditures Budget of regional government of regencies/municipalities in West Sumatera in 2010-2014. Data were obtained from financial management services of West Sumatera. The results of the research shows that the General Allocation Fund (DAU), the Special Allocation Fund (DAK), Regional Financial Independence Ratio, Ratio Effectiveness of Locally Generated Revenue and Effectiveness of Local Tax, effect on the Human Development Index (HDI). While the Revenue Sharing Fund and Local Financial Dependency Ratio no effect on the Human Development Index (HDI).Keywords: Funds Balance, Financial Ratios, Human Development Index (HDI).

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