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FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1 Indra Kusuma; Halim Dedy Perdana; Sri Suranta
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK’s Audit Reports of 2014 and 2015 and BPK’s Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK’s Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN INVESTASI PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Pulau Jawa dan Sumatera) Sri Suranta; Oktovian Siregar
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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This study aims to know the effect of local government’s characteristics, which are the local government’s administrative age, the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues, on the compliance of local government investment disclosures and compare the compliance of local government investments disclosures between local governments in Java and Sumatera. The sampling method used is purposive sampling. The study sample consists of 102 district/city governments that report the Local Government Financial Statements for Fiscal Year 2013 and have been audited by the Indonesia’s Supreme Audit Board in 2014. This study uses multiple regression analysis and t-test procedure and also does the classical assumptions test including normality, autocorrelation, heteroscedasticity, and multicollinearity test using Statistical Package for the Social Sciences (SPSS). The results show that the local government’s administrative age has significant effect on the disclosure of local government investments, while the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues have no significant effect on the disclosure of local government investments. Keywords: local government investment disclosures, local government financial statements, organizational theory, characteristics of an organization.

Analisis Kinerja Keuangan Pemerintah Daerah: Studi Komparasi Propinsi Jawa Tengah dan Kalimantan Selatan Sri Suranta; Halim Dedy Perdana; M. Syafiqurrahman
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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This study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces. This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions. Keywords: Local Government Financial Performance, Central Java, South Kalimantan

PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) DAN KINERJA AKUNTANSI (Studi Empiris pada Perusahaan Non-Keuangan yang Listing di BEI Tahun 2001-2012) Putri Meelyana Novitasari; Sri Suranta; Doddy Setiawan
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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The purpose of this research is intended to provide evidence that there is a change in the performance of accounting and corporate restructuring after Chief Executive Officer (CEO) turnover. Accounting performance used earnings (ROA and ROE) and leverage. Restructure used the employees and total assets. The sample is a non-financial companies listed in BEI in 2001-2012. The study is also divided by origin CEO’s been inside and outside, as well as compare with industry trends. The sample used purposive sampling methode, and for testing used the T-test. Of all non - financial companies listed in BEI the period 2001-2012, there were 299 companies that did the CEO turnover. The samples can be used as much as 126 companies are divided into 77 companies turns inside and 49 outside the company turnover. The results of the research indicated that overall there is a changes in the accounting performance and corporate restructuring after CEO turnover. When viewed from the origin of the CEO, outside is better than inside. Keyword: CEO turnover, accounting performance, restructuring, inside and outside CEO.

PENGUNGKAPAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA Sri Suranta; Sulardi Sulardi; Santoso Tri Hananto; Halim Dedy Perdana
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1263

The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java.

PENGARUH EFISIENSI BIAYA TERHADAP TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM (KSP) DAN UNIT SIMPAN PINJAM (USP) (STUDI PADA KOPERASI DI SURAKARTA TAHUN 2015) Nurul Ulfah Hidayati; Sri Suranta
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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This paper aims to determine the influence of cost efficiency by six proxies on each KSP and USP Cooperative which has been assessed by Dinas Koperasi and UMKM Surakarta in 2015 on the level of health of the cooperative based on the results of the cooperative health assessment. In total, KSP and USP Cooperative samples in this paper were 25 cooperative that have been assessed an implement RAT in 2016. This research method using a model of quantitative research. The data analysis technical use analysis of the ratio consisting of 6 ratios (BOAPB, BUSK, EP, RA, RMS, and KOP) is calculated with guidelines health assessment to generate score ratings healthy assessment cooperative on each ratios and multiple linear regression analysis with independent variable cost efficiency and the dependent variable levels of health cooperative. Based on the research it was found that the level of efficiency by 6 proxies KSP and USP Cooperative on average have sufficient predicates efficient. However, the results also found 2 of 6 proxies affect cost efficiency and 4 proxies do not affect the level of health cooperatives. Then, the results of the paper concluded that the cost efficiency 4 proxies has no the influence because the paper sample indicated divergence conducted by KSP and USP Cooperative, these statements are based on the data obtained and the analysis of the health assessment score of each ratio. Therefore, 4 proxies is not significant influence partially.

MANAJEMEN LABA DAN PERUBAHAN TARIF PPH UNDANG-UNDANG NO. 36 TAHUN 2008 (Studi Empiris pada Perusahaan BUMN dan Non-BUMN di BEI Tahun 2007-2010 ) Sri Suranta; Bandi Bandi; Eko Arif Sudaryono
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Income Tax Act current in Indonesia is marked by the issuance of Law No. 36 of 2008. These laws regulate some fundamental changes in the calculation of corporate income tax for companies in Indonesia. One of the most fundamental changes is the change in the rate used in calculating the tax for the company, which was originally using progressive rates (maximum rate of 30%) to 28 % in 2009, and will be 25 % in 2010. This study is a descriptive study with a quantitative approach. Based on predefined criteria sample, then the total number of samples studied is 193 samples. The variables of study include the discretionary accrual earnings management use with Jones model are current asset changes, cash changes, changes in current liabilities, changes in short-term debt, and changes to the income tax paid. Methods of data collection with secondary data are obtained through documentation of ICMD years 2007-2010. Analysis use parametric statistical with t -test and the non-parametric with Wilcoxon test. The results showed all the company showed indications of earnings management before and after the tax law No. 36 in 2008. State-owned companies showed no difference in earnings management prior to the year after adoption of Law No. 36 in 2008, meanwhile the non-SOE companies show indication of earnings management. Keywords: The issuance of Law No. 36 of 2008, income tax, earnings management, discretionary current accruals.

Pengungkapan Akuntansi Sumber Daya Manusia dan Kinerja Keuangan Perusahaan Sri Suranta; Faiz Alafi S.
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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The purpose of this study is to empirically examine about the correlation between human resource accounting disclosure and the Company’s financial performance. The human resource accounting disclosure is measured by using an index that developed by Syed Mamun (Bangladesh) that consists 16 items. Meanwhile the company’s financial performance is proxied by Return on Asset (ROA), Asset Turn Over (ATO), and Market to Book Value (MBV). This Study is using secondary data that are insurance and financial company who listed in Indonesia Stock exchange at 2013-2015. The final sample in this study are 69 companies. The method that used in sample choosing is purposive sampling. The analytical methods that used consist descriptive analysis to determine the description of the research data, test of normality to determine the normality of data and the linearity test to show the linearity of data, and Pearson Product Moment correlation test that used to test the hypotheses in this study. The result of this study show that human resource accounting disclosure in Indonesia is classified high than other developing country, sucs as Bangladesh, Nigeria and India. The result of correlation testing show that human resource accounting disclosure has a positive correlation on ROA, ATO, and MBV. Keywords: human resource accounting disclosure, financial performance

PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Sri Suranta; Rendi Rendi
Jurnal Akuntansi Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner. Sample in this study consists of 100 manufacturing companies in 2013 and 2014. Sample is taken using the purposive sampling method. Regression results show that institutional ownership, and deferred tax expense are influencing the earnings management, while the board of commissioner, independent commissioner and female comissioner are not. Keywords: corporate governance, deferred tax expense, earnings management

PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KEPUASAN KERJA PADA PERUSAHAAN GO PUBLIK DI BURSA EFEK JAKARTA Sri Suranta
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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The purpose of this research is to examine empirically the effect of management accounting systems and leadership style to the relationship between Total Quality Management (TQM) with job satisfaction. The hypothesis is that there are significant influence of management accounting systems and leadership style to relationship between Total Quality Management (TQM) with job satisfaction. Taken population in this research consists of companies in Indonesian Capital Market Directory (ICMD) year 2004. The samples are middle managers of manufacturing business in ICMD. The hypotheses are examined by moderated regression analysis. Therefore, data must be analyzed by classical assumption, i.e. normality, autocorrelation, and heteroscedasticity. The examination indicated that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption. Results of hypothesis examination indicate that leadership style has effect to the relationship between Total Quality Management (TQM) with job satisfaction. Nevertheless, the effect of management accounting systems to relationship between Total Quality Management (TQM) with job satisfaction is not supported by the research. Keyword: Total Quality Management (TQM), Management Accounting Systems, Leadership Style, Job Satisfaction.

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