Suchergebnisse

This study aims to investigate the determinants of the state's voluntary adoption of international financial reporting standards (IFRS). The sample consisted of 120 countries that have adopted IFRS voluntarily based on the data released by IAS plus in 2019. The rate of IFRS adoption is measured using an interval scale based Deloyd's criteria. The independent variables included economic growth, level of openness, education level, legal system, political factor and cultural factor with the corruption control as the moderating variable. The multinominal logistic regression test shows that all independent variables can determine the level of the state's voluntary adoption of IFRS and the level of corruption control can moderate the relationship. The results of this study provide additional contributions to the literature evidence related to studies of IFRS voluntary adoption. In addition, this study is also able to accommodate a variety of complex factors with various economic, social, cultural and legal perspectives at the level of Jurisdictions.

This research aims to investigate the effect of the role of good corporate governance and corporate social responsibility on firm value with profitability as a moderator variable. The object of this research is manufacturing companies listed in index SRIKEHATI period 2017 until 2019, while the subject is 10 companies. All variables from the research data were gathered through secondary data exactly from Indonesia Stock Exchange and the company's website. Statistical Analysis of the research data used moderate regression analysis with significance in accordance with the output of SPSS 20. Findings indicated that managerial ownership has a positive significant effect on firm value, institutional ownership has a positive significant effect on firm value, board commissioners have a positive significant effect on firm value, and corporate social responsibility has a negative insignificant effect on firm value. Variable profitability moderates managerial ownership, institutional ownership, and corporate social responsibility on firm value but can't moderate the board of commissioners on firm value.

This study aims to examine the effect of pressure, opportunity, rationalization on intention to commit fraud. This study also examines the effect of intention to commit fraud on fraud behavior by religiosity as the moderating variable. This research was conducted at the Village Government of Malang Regency. The sampling method uses the probability sampling method. The data in this study was obtained by distributing 191 questionnaires to respondents who served as village heads or village secretaries in the Village Government of Malang Regency. The analysis technique uses Structural Equation Modeling (SEM) through the smartPLS program. The results show that opportunity and rationalization has a positive effect on the intention to commit fraud. Meanwhile, pressure does not affect the intention to commit fraud. The results also show that the intention to commit fraud has a positive effect on fraud behavior. Meanwhile, Religiosity does not moderate the effect of intention to commit fraud on fraud behavior.

This study aims to examine the effect of pressure, opportunity, rationalization on intention to commit fraud. This study also examines the effect of intention to commit fraud on fraud behavior by religiosity as the moderating variable. This research was conducted at the Village Government of Malang Regency. The sampling method uses the probability sampling method. The data in this study was obtained by distributing 191 questionnaires to respondents who served as village heads or village secretaries in the Village Government of Malang Regency. The analysis technique uses Structural Equation Modeling (SEM) through the smartPLS program. The results show that opportunity and rationalization has a positive effect on the intention to commit fraud. Meanwhile, pressure does not affect the intention to commit fraud. The results also show that the intention to commit fraud has a positive effect on fraud behavior. Meanwhile, Religiosity does not moderate the effect of intention to commit fraud on fraud behavior.

This research aimed to examine and provide empirical evidence about the effect of auditor professionalism and experience on audit judgement by moderating task complexity. This research used a survey method conducted at the State Audit Agency of Republic of Indonesia (BPK RI) Central Sulawesi Representative and obtained 31 respondents. The data obtained in this research were processed assisted with IBM SPSS Statistics analysis tool. The test result shows that professionalism has no effect on audit judgement. Meanwhile, the auditor experience has an effect on audit judgement. The moderation test result shows that task complexity is not able to moderate auditor professionalism and experience towards audit judgement. This research can provide more knowledge, especially BPK chairman in considering policies to improve the quality of audit judgement as an effort to improve audit quality.

This research aims to produce a deep understanding of accountability in the public service sector The Local Government District of Malang. This research uses a qualitative research approach with the phenomenology of Martin Heidegger (interpretive phenomenology) that seeks to generate the meaning of accountability from the broader perspective of public employee (dasein) within the scope of the practical work. The results showed that the meaning of accountability included a vertical-horizontal relationship. The improvement of the quality of public services (in the Local Government District of Malang) requires a mindset change of public employee. A deep understanding of accountability meaning from practical side become a key to improve the quality op public services in the local government.

This study aims to examine the effect of professionalism, accountability, transparency, excellent service, participation, and rule of law on the regional financial performance of East Tanjung Jabung regency moderated by human resource knowledge. This research was conducted on 89 respondents in 28 OPDs of the Government of East Tanjung Jabung Regency. The data analysis method used SEM-PLS with the WarpPLS 7.0 application. The results of this study indicated that the principles of good governance which referred to Government Regulation Number 101 of 2000 concerning Education and Training for Civil Servant Positions that can positively affect the regional financial performance of East Tanjung Jabung Regency include professionalism, accountability, and participation. Meanwhile, the principles of transparency, excellent service, and rule of law have not been able to maximally affect the regional financial performance of East Tanjung Jabung Regency. Human resource knowledge as a moderating variable was able to strengthen several variables from the principles of good governance, namely human resource knowledge was able to strengthen the effect of professionalism, accountability, transparency, and excellent service. However, the result of research on human resource knowledge was also unable to moderate the effect of participation and rule of law on regional financial performance.

This study aims to examine the effect of professionalism, accountability, transparency, excellent service, participation, and rule of law on the regional financial performance of East Tanjung Jabung regency moderated by human resource knowledge. This research was conducted on 89 respondents in 28 OPDs of the Government of East Tanjung Jabung Regency. The data analysis method used SEM-PLS with the WarpPLS 7.0 application. The results of this study indicated that the principles of good governance which referred to Government Regulation Number 101 of 2000 concerning Education and Training for Civil Servant Positions that can positively affect the regional financial performance of East Tanjung Jabung Regency include professionalism, accountability, and participation. Meanwhile, the principles of transparency, excellent service, and rule of law have not been able to maximally affect the regional financial performance of East Tanjung Jabung Regency. Human resource knowledge as a moderating variable was able to strengthen several variables from the principles of good governance, namely human resource knowledge was able to strengthen the effect of professionalism, accountability, transparency, and excellent service. However, the result of research on human resource knowledge was also unable to moderate the effect of participation and rule of law on regional financial performance.

Social responsibility is a form of business commitment to continue acting ethical, operate legally in sustainable economic development to all stakeholders and the wider community. The aim of the study was to reflect on Corporate Social Responsibility at PT. BNI regarding Community Engagement? The research approach used is a qualitative approach. The interpretive paradigm is used by researchers so that they can assist researchers in achieving the objectives in carrying out research by reflecting the CSR of PT. PTI (Persero) Tbk. The primary data source in this study was through interviews with corporate and community CSR staff and direct observation to review the implementation of the PT.BNI CSR program. While secondary data sources are annual reports and sustainability reports (CSR). Researchers use the type ofmethod content analysis guided by sustainability accounting (Sukoharsono, 2010). The results of the research on the implementation of CSR to the community through partnership and community development programs have a good impact on the welfare of the community which are examined based on 4 aspects, namely social, economic, environmental and spirituality.

This study aims to identify the Corporate Social Responsibility (CSR) disclosure and analyse its implementation in PT BNI Tbk regarding to the Community Engagement as well as its disclosure media. The data were collected through interview with the CSR staffs and direct observation on 3 locations of community groups where the program was implemented. This qualitative research applied content analysis method. The findings show that the community sub category in the sustainability report of PT BNI Tbk meets the GRI standart for the last three years (2015-2017). Furthermore, instead of "doing for the community", CSR Kampoeng BNI applied "doing with the community" motto in implementing the program in order to encourage the community to be active and dynamic as well as not depends on the support from the government institutions and organizations.Penelitian ini bertujuan untuk mengetahui pengungkapan CSR PT BNI Tbk dan menganalisis pelaksanaan aktivitas CSR terkait Community Engagement, maupun media pengungkapannya. Penelitian ini dilakukan dengan mewawancarai staf CSR PT BNI Tbk dan observasi langsung ke 3 kelompok masyarakat penerima CSR PT BNI Tbk. Penelitian ini menggunakan metoda kualitatif dengan menerapkan content analysis. Hasil penelitian ini menunjukkan adanya kesesuaian laporan keberlanjutan PT BNI Tbk sub kategori masyarakat dengan standar GRI selama tiga tahun terakhir (2015-2017). Hasil penelitian selanjutnya menjelaskan CSR Kampoeng BNI melalui pembangunan yang lebih kepada "doing with the community" dibandingkan dengan "doing for the community" agar memacu masyarakat menjadi aktif dan dinamis serta tidak bergantung pada bantuan pemerintah atau organisasi-organisasi sukarela pemberi bantuan. ; This study aims to identify the Corporate Social Responsibility (CSR) disclosure and analyse its implementation in PT BNI Tbk regarding to the Community Engagement as well as its disclosure media. The data were collected through interview with the CSR staffs and direct observation on 3 locations of community groups where the program was implemented. This qualitative research applied content analysis method. The findings show that the community sub category in the sustainability report of PT BNI Tbk meets the GRI standart for the last three years (2015-2017). Furthermore, instead of "doing for the community", CSR Kampoeng BNI applied "doing with the community" motto in implementing the program in order to encourage the community to be active and dynamic as well as not depends on the support from the government institutions and organizations.

The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances. Methods of data collection using survey and obtained 83 respondents who occupy functional positions of auditors and other internal supervisory apparatus on regional inspectorate in Ex Malang Residences. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result of the research shows that role conflict influence to acceptance of auditor dysfunctional behavior, organizational commitment negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict negatively influence to auditor performance, organizational commitment positivelyinfluencetoAuditor Performance, Auditor Performance negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict role conflict indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance, and organizational commitment indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance. The results of this study can be considered to minimize dysfunctional behavior of local government internal auditors by increasing organizational commitment and performance and reduce role conflict so as to improve the quality of internal audit results.

The purpose of this research is to analyze and elaborate determinants of tax compliance in the perspective of the theory of planned behavior and stakeholder theory. This research is conducted on a population consisting of corporate taxpayers registered at the Directorate General of Taxes in the region of South Sulawesi. This research uses proportional random sampling to determine the samples. There are 560 respondents out of 1,000 exemplars of distributed questionnaires who are willing to participate. The analysis is conducted by using Partial Least Square (PLS). The result reveals that the behavior of the taxpayers has a positive and significant effect on the intention to tax compliance. The establishment of tax professional behavior to comply can encourage positive behavior of taxpayers, thus, the welfare of the society can be achieved. Subjective norm has a positive and significant effect on the intention to tax compliance. This research focuses on corporate taxpayers; hence, the researchers add social awareness based on stakeholder theory. This research depicts corporate taxpayers as entity that mingles with the society. Therefore, social awareness and cultural adaptation with the social environment through tax payment is a must.

The low rank of Indonesia's Corruption Perception Index (CPI) 2021 indicates that government fraud is still a significant problem. One improvement in bureaucracy reform is the whistleblowing system to report wrongdoing. Although this system is applicable, the effectiveness of whistleblowing as a mechanism to detect fraud depends on the willingness of an employee to report misconduct. As a part of government management systems in local government, the internal auditor has a unique position to detect fraud as early as possible in their organization. They conduct regular monitoring of other agencies to know the fraud before. This research investigates internal auditors' intention to report fraud in the local government. By employing the theory of planned behavior, variables in this study were attitude toward whistleblowing, subjective norms, perceived whistleblowing control, and internal whistleblowing intention. This study was mixed-method research with a sequential explanatory design approach. Data were obtained from questionnaires of 201 internal auditors in local government and in-depth interviews to produce a complete study result. The researcher adopted a higher-order model in PLS-SEM to explain the relationship between components of the theoretical construct. Higher-order models facilitate a construct on a more abstract higher-level dimension and its more concrete lower-order subdimensions. The findings of this research revealed that attitude toward whistleblowing, subjective norms, and perceived whistleblowing control positively affected the intentions of the internal auditor to report wrongdoings internally. The result of this study can be implemented by the local government to effectively improve some policies related to moral education and whistleblowing systems. ; The effectiveness of whistle-blowing as a mechanism to detect fraud depends on the willingness of an employee to report wrongdoing. The objective of this research is to investigate internal auditors' intention to report fraud in local ...

AbstractThis study aimed to analyze the determinant of the use of SIPKD and its influence on SKPD financial reporting timeliness by using modified UTAUT model and DeLone and McLean model. Respondents of this research are the treasurer, treasurer receiption and financial administration officials SKPD in Singkawang City Government of 68 people. Data were analyzed used partial least square. The results showed performance expectancy, effort expectancy and influence of co-workers from human factors and training from organizational factors affect the use of SIPKD. This research did not found the effect of SIPKD use to SKPD financial reporting timeliness.AbstrakPenelitian ini bertujuan untuk menganalisis determinan Penggunaan SIPKD dan pengaruhnya terhadap ketepatan waktu pelaporan keuangan SKPD menggunakan model UTAUT modifikasi serta model Delone dan McLean. Responden penelitian adalah bendahara pengeluaran, bendahara penerimaan dan pejabat penatausahaan keuangan SKPD Pemerintah Kota Singkawang sejumlah 68 orang. Analisis data dilakukan dengan menggunakan partial least square (PLS). Hasil penelitian menunjukkan ekspektasi kinerja, ekspektasi usaha, pengaruh rekan kerja dari faktor manusia dan pelatihan dari faktor organisasi berpengaruh terhadap penggunaan SIPKD. Hasil penelitian tidak menemukan pengaruh penggunaan SIPKD terhadap ketepatan waktu pelaporan keuangan SKPD.

AbstractObjectives - The purpose of this study is to uncover the reality of implementing regional financial management regulations and their impact on local government accountability.Research method approach - This study uses a critical qualitative research approach to the Gramsci hegemony perspective. This approach is useful for analyzing the shackles of regulation in the implementation of regional financial management.Findings - The results show that regulation has become a means for the state to dominate in the realm of political society and hegemony for civil society. This results in an orientation of local government accountability which tends to vertical accountability rather than horizontal (public) accountability .Practical implications - Changes in regional autonomy regulations have led to increasing dominance of the central government to the regions. This is reflected in the various regulations produced by the institutions in the central government which shackle the space and innovation of the local government in managing regional finances.Social implications - Due to the shackles of the regulation, local governments prioritize serving the interests of the central government (vertical accountability) compared to services to the society (horizontal accountability).Originality / Value - This study contributes to uncovering the facts that occur related to regional financial management, so that it can provide input to the government in the implementation of regional government accountability.Keywords: Regional Government Accountability, Regional Financial Management Regulations, Regulation Hegemony.Paper Type: Research Paper