AbstractUsing Stewardship theory, this study examines the factors that influence the level of mandatory disclosure within financial statements of provincial governments in Indonesia, including size ...of government, regional wealth, number of Regional Working Units (SKPD), administrative age of government and audit findings. By applying the purposive sampling method, this study uses a sample of financial statements from 27 provinces in Indonesia during 2016 to 2018, therefore the total sample is 81 financial statements. The findings reveal that there is a moderate level of compliance with key mandatory disclosures (61,33%). In addition, the regression analysis shows that from the five potential predictor variables, regional wealth is the only predictor that is significantly positive towards the level of mandatory disclosure within financial statements of Indonesian provincial governments. Given overall non-compliance rate of over 38% there is a clear need for the Indonesian government especially the Supreme Audit Board (BPK) to better enforce provincial government's compliance combined with important financial reforms and regulations.
Kecurangan bisa terjadi pada berbagai institusi, baik pada bisnis maupun publik sektor. Pada beberapa tahun terakhir ini, berbagai kasus seperti korupsi, penggelapan dana, dan mark-up anggaran telah ...ditemukan pada institusi pendidikan di Indonesia. Studi ini mengevaluasi apakah variabel-variabel potensial seperti moralitas individu, sistem pengendalian internal, dan informasi asimetri berpengaruh terhadap kecurangan akuntansi pada institusi pendidikan. Populasi penelitian ini adalah semua perguruan tinggi yang terdapat di wilayah Daerah Istimewa Yogyakartta (DIY), sebuah kota yang mendapat julukan ‘kota pelajar’ yang menjadi tolok ukur kualitas pendidikan di Indonesia. Analisis regresi menunjukkan bahwa moralitas individu dan sistem pengendalian internal berpengaruh negatif signifikan terhadap kecurangan akuntansi, sedangkan informasi asimetri tidak berpengaruh signifikan terhadap kecurangan akuntansi. Penelitian ini diharapkan dapat memberikan masukan kepada pengelola institusi pendidikan khususnya perguruan tinggi dalam memecahkan permasalahan kecurangan akuntansi, sehingga mereka dapat memberikan pelayanan terbaik kepada masyarakat.
Using Agency theory, this research aims to examine the factors that potentially influence the level of disclosure within financial statements in Indonesian provincial governments including Human ...Development Index (HDI), Liabilities, General Allocated Fund (GAF), and Provincial Original Revenue (POR). This research is very important because Indonesia has recently undergone major governmental financial reform and is seeking to greatly enforce its financial accounting transparency. The objects of this research are 99 financial statements from 33 Indonesian provinces in the period of 2014 to 2016. The level of disclosure is measured using a 34 item index derived from Indonesian Government Accounting Standards. Regression analysis shows that Human Development Index (HDI) and General Allocated Fund (GAF) are positive and significant predictors of the level of disclosure within financial statements of Indonesian provincial govern- ments. These results can be used by Indonesian government as a potential information in making government policy related to financial transparency at provincial level.
Salah satu cara untuk mengukur keberhasilan institusi pendidikan dalam menghasilkan kualitas lulusan adalah dengan melaksanakan survei penelusuran alumni (tracer study). Hal ini berguna untuk ...mengukur kompetensi lulusan yang bermutu tinggi dan relevan dengan kebutuhan pasar, meningkatkan kualitas tata kelola yang kredibel, transparan dan akuntabel, dan cara untuk mengetahui perubahan dan kebutuhan akan kemampuan dan kapabilitas yang sesuai dengan kondisi di dunia praktis yang kompleks melalui pendapat alumninya. Di sisi lain, tracer study juga berguna untuk memperoleh informasi tentang kekurangan yang mungkin terjadi dalam proses pendidikan.
The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which ...real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.
One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR ...quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.
The Effectiveness of Probity Audit in Preventing Procurement Fraud. This study seeks to examine the effectiveness of applying probity audits in preventing the fraudulent provision of goods and ...services. The case study approach was used as a method in the DKI Jakarta Provincial Inspectorate in 2016. The results show that the probity audit was not optimal. This is because sampling data was still used in the probity audit process, and the probity audit stage has not been carried out as a whole. Also, there are obstacles to the implementation of the audit probity in the form of limited facilities and infrastructure, budget, auditor competence, time, human resources, and documentation.
Corporate social responsibility (CSR) disclosure is important for survival of the company. It is because we are faced with the climate change conditions, erratic weather, the issues of global ...warning, and the sustainable development agenda is being intensively conducted in the community to evaluate the companies are able to provide a long-term program which will encourage self-reliance in terms of economic and social. The purpose of this research is to determine the impact of the board commissioners, profitability, public ownership structure, and size of firm have the influence of CSR disclosure from the annual report of companies listed in the Indonesia Stock Exchange (BEI). The samples of this research are many Bank companies which listed in the BEI since at 2013-2015 by fulfilling the specified criteria. The amount of samples for 3 years observations are 99 samples, which are use purposive sampling method. The analytical technique is using multiple regression method. The results showed that the board commissioners, public ownership structure, and the size of firm have significant influence to CSR disclosure. At the same time, the profitability has insignificant influence to CSR disclosure in Indonesia. Therefore, the company are expected to consider adding the numbers of commissioners to control the performance of manager as well as the creation of effectiveness in the company from CSR disclosure, increase public shares, and increase the number of employees. These will encourage a better CSR disclosure. Pengungkapan tanggung jawab sosial perusahaan (CSR) sangat diperlukan bagi kelangsungan perusahaan. Hal ini dikarenakan kita dihadapkan pada kondisi perubahan iklim, cuaca yang tidak menentu, isu–isu tentang pemanasan global, serta agenda pembangunan berkelanjutan sedang gencar dilakukan masyarakat untuk menilai perusahaan yang mampu memberikan program jangka panjang yang akan mendorong kemandirian masyarakat dari segi ekonomi maupun sosial. Penelitian ini bertujuan untuk mengetahui apakah ukuran dewan komisaris, profitabiitas, struktur kepemilikan saham publik, dan ukuran perusahaan memiliki pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan (CSR) pada laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2013, 2014 dan 2015 dengan memenuhi kriteria yang ditetapkan. Total keseluruhan sampel penelitian untuk tiga tahun pengamatan adalah 99 sampel, dengan menggunakan metode pengamatan data jenis purposive sampling. Analisis data dilakukan dengan menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris, struktur kepemilikan saham publik, dan ukuran perusahaan berpengaruh secara signifikan terhadap pengungkapan CSR. Sedangkan profitabilitas tidak berpengaruh secara signifikan terhadap pengungkapan CSR di Indonesia. Sehubungan dengan hasil tersebut, perusahaan diharapkan mempertimbangkan untuk menambah dewan komisaris agar semakin mudah dalam pengontrolan kinerja manajer serta terciptanya efektivitas di perusahaan dalam pengungkapan tanggung jawab sosial perusahaan, meningkatkan saham publik, serta menambah jumlah tenaga kerja, karena dengan begitu akan mendorong terjadinya pengungkapan tanggung jawab sosial yang semakin baik.
Study ini menguji pengaruh pengungkapan Islamic Corporate Social Responsibility (ICSR) terhadap reputasi korporasi, serta kinerja keuangan perusahaan yang diproxi dengan Return on Asset (ROA) dan ...Return on Equity (ROE). Pengujian ini menggunakan metode content analysis terhadap laporan keuangan tahunan pada 11 bank shariah di Indonesia selama periode tahun 2011, 2012, dan 2013. Hasil pengujian membuktikan bahwa aktivitas pengungkapan ICSR dalam laporan keuangan berpengaruh positif signifikan terhadap reputasi perusahaan dan ROE, sementara itu pengungkapan ICSR tidak berpengaruh secara signifikan terhadap ROA.
This study aimed to discover to what extent listed companies in Indonesia respond to the sustainability embeddedness of integrated reporting (SE of IR) as the world's latest reporting trend. ...Furthermore, this research also investigated the isomorphism predictors of the SE of IR adoption rate. The data was incorporated into the annual statements of 322 companies listed on the Indonesia Stock Exchange from 2014 to 2019. The panel data procedure employed 1932 observation. Descriptive statistics were used to answer the companies' responses to SE of IR adoption levels. Inferential statistics, including multivariate and univariate analysis, are conducted to discover the isomorphism predictors of SE of IR adoption. As the novelty of this research, the political connection proved to be an effective coercive isomorphism mechanism. Other variables that significantly influenced the adoption of IR are the board's professionalism and the company's participation in sustainability awards. Both variables represent normative isomorphism. In contrast, the parent company as the variable of mimetic isomorphism had no significant effect on SE of IR adoption.
PDF
