Suchergebnisse

This research is aimed at conducting "Evaluationof The Implementation of Probity Audit in the frameworkof Accountability of Public Sector Fund Management" against Government Agencies that have obligations and tupoksi to conduct probity audits. Methods applied in the discussion apply qualitative methods through the application of inpretive phenomenology. It is used by researchers in order to explore an individual's understanding of his environment and also to understand a person's perspective on a personal experience, especially related to the implementation of probity audits, especially those conducted by the Mojokerto City Inspectorate. The results that can be concludedare about the Probity Audit of procurement of goods and services carried out by the Mojokerto City Inspectorate so far is considered to still require a number of improvements seen from the three stages in the implementation of Probity Audit conducted, namely Planning, Implementation and Utilization of its Report. But the effectiveness of Probity Audit on the procurement of goods and services is considered very effective against public sector fund management accountability in view of the willingness and high awareness from the auditorship of the Mojokerto City Inspectorate and Local Government Organizations (OPD) for the benefits of Goods and Services audit probity activities that have until now been obtained. Keywords: Accountability, Procurement of Goods and Services, Probity Audit

This research takes relevant issues regarding competence, transparency, accountability community participation, and village government performance. This study aims to examine the effect of Competence, Transparency, Accountability, Participation on the Performance of the Panglungan Village Government, Wonosalam District, Jombang Regency. The method used is a quantitative method. The sampling technique used in this research is purposive sampling with certain criteria. This study uses primary data by collecting data using the questionnaire method by distributing questionnaires, then the Village Apparatus and the Panglungan Village Community fill out the questionnaire. The analysis technique in this study uses Partial Least Square (PLS) with WarpPLS 7.0 software. The Structural Equation Model (SEM) analysis method consists of two sub models, namely the measurement model or often called the outer model and the structural model or often called the inner model. Based on the test results, it can be concluded that competence has a positive effect on the performance of the Panglungan Village government. Transparency has a positive effect on the performance of the Panglungan Village government. Accountability does not have a positive effect on the performance of the Panglungan Village government. Participation has a positive effect on the performance of the Panglungan Village government. Keywords: Competence, Transparency, Accountability, Participation, Performance

This study aims to examine the effect of psychological aspects of dysfunctional behavior at the stage of the government budget examination. The psychological aspect that occurs in the auditing profession uses the proxy of time budget pressure. The sample in this study is the government internal supervisor in Indonesia, represented in this case by the East Java Development Finance Control Board (BPKP). Selected respondents were 39 people whose data were used for the analysis. Questionnaires of 21 questions were distributed directly to measure both variables. Hypotheses were tested using simple regression. The results showed that time budget pressure had a significant effect on dysfunctional behavior ; Este estudio tiene como objetivo examinar el efecto de los aspectos psicológicos de la conducta disfuncional en la etapa de examen del presupuesto del gobierno. El aspecto psicológico que ocurre en la profesión de auditoría usa el poder de la presión del presupuesto de tiempo. La muestra en este estudio es el supervisor interno del gobierno en Indonesia, representado en este caso por la Junta de Control de Finanzas de Desarrollo de Java Oriental (BPKP). Los encuestados seleccionados fueron 39 personas cuyos datos se utilizaron para el análisis. Cuestionarios de 21 preguntas fueron distribuidos directamente para medir ambas variables. Las hipótesis fueron probadas mediante regresión simple. Los resultados mostraron que la presión del presupuesto de tiempo tuvo un efecto significativo en el comportamiento disfuncional

This study aims to examine the effect of psychological aspects of dysfunctional behavior at the stage of the government budget examination. The psychological aspect that occurs in the auditing profession uses the proxy of time budget pressure. The sample in this study is the government internal supervisor in Indonesia, represented in this case by the East Java Development Finance Control Board (BPKP). Selected respondents were 39 people whose data were used for the analysis. Questionnaires of 21 questions were distributed directly to measure both variables. Hypotheses were tested using simple regression. The results showed that time budget pressure had a significant effect on dysfunctional behavior ; Este estudio tiene como objetivo examinar el efecto de los aspectos psicológicos de la conducta disfuncional en la etapa de examen del presupuesto del gobierno. El aspecto psicológico que ocurre en la profesión de auditoría usa el poder de la presión del presupuesto de tiempo. La muestra en este estudio es el supervisor interno del gobierno en Indonesia, representado en este caso por la Junta de Control de Finanzas de Desarrollo de Java Oriental (BPKP). Los encuestados seleccionados fueron 39 personas cuyos datos se utilizaron para el análisis. Cuestionarios de 21 preguntas fueron distribuidos directamente para medir ambas variables. Las hipótesis fueron probadas mediante regresión simple. Los resultados mostraron que la presión del presupuesto de tiempo tuvo un efecto significativo en el comportamiento disfuncional

A financial statement is a result of financial reporting that describes the results of an entity's financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance. This study aims to test fraud pentagon theory in detecting fraudulent financial reporting. More specifically, this study attempts to test the financial target, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change in director, CEOs photo frequency, political connection, and company existence against fraudulence in the companies' financial reporting. These companies are classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. It used 78 annual report data taken by a proportional random sampling based on the number of proportions in each sector of the company. The data were analyzed using multiple regression analysis. The results indicate that financial stability and CEO photo frequency can be used to detect fraudulence in financial reporting. However, financial targets, external pressure, ineffective monitoring, nature of the industry, changes in auditor, changes in director, political connection, and company existence cannot be used to detect fraudulence in financial reporting.