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All Journal ACCOUNTABILITY The International Journal of Accounting and Business Society
Adventinus Kristanto Lambut
Manado State University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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FLYPAPER EFFECT PADA DANA ALOKASI UMUM ( DAU ) DAN PENDAPATAN ASLI DAERAH ( PAD ) TERHADAP BELANJA DAERAH ( BD ) PADA PEMERINTAH PROVINSI SULAWESI UTARA Lambut, Adventinus Kristanto; Budiarso, Novi
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2338.2.1.2013.11-19

Abstract

Decentralization leads the broad impact of accounting for local governments. Among other is the separation of powers from the centre, which has been handed to the local  ( including state, province, county, and town) . Even so, the Central Government does not immediately fully release the local goverments. But the Central Government still needs to transfers  intergovernmental grants to the local. One of the funds transfer is General Allocation Fund which can need by the local government freely for either operational expenditure or capital expenditure. The General Allocation Fund  ( Dana Alokasi Uumum )  and the Original Region Revenue  ( Pendapatan Asli Daerah)  are several income account for local governments to be used as Local Expenditure  ( Belanja Daerah) . One example of the waste in the BD can be seen through a phenomenon called the flypaper effect. Where DAU lag 1 is more significantly influential to BD than PAD lag 1. However, in this research gives empirical evidence that in North Sulawesi Province Government for the realization of the budget for the years 2001 until 2010, the flypaper effect phenomenon does not occur. This demonstrared by statistic tool, multiple regression generates the coefficient PAD lag 1 influences significantly to BD with 0.006 on α 0.05 whereas DAU lag 1 does not influence significant.
FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION Rumanintya Putri; Eko Wahyono; Adventinus Kristanto Lambut; Agus Hari Hadi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion going concerned in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2017-2019. Design/methodology/approach — The research methodology used is a quantitative method using panel data type, which is a combination of cross-section and time series. The data source used is secondary data obtained from the Indonesia Stock Exchange website. A total of 35 samples of companies were obtained by probability sampling method, especially purposive sampling. The data analysis technique used is logistic regression analysis. Findings — The results of this study indicate that profitability has a negative effect and a sign on the Going Concern Audit Opinion. Liquidity has a negative effect and is significant on the Going Concern Audit Opinion. In contrast, the size of the company has a negative effect but no sign on the Going Concern Audit Opinion. Meanwhile, simultaneously the variables of Profitability, Liquidity, and Company Size together have a significant relationship to the dependent variable, namely Going Concern Audit Opinion. Practical implications — Companies and management must see and analyze the factors that can affect the provision of Going Concern Audit Opinions because the survival of the company is very important for the company going forward. Originality/value — This paper presents the data from the Indonesia Stock Exchange of 35 sample companies. It is expected that this research will provide empirical findings of the factors influencing auditors’ going concern opinion affected by profitability, liquidity, and firm size. Keywords — Auditing opinion; going concerned; firm size; liquidity; and profitability. Paper type — Analytical Research Paper.
Co-Authors Agus Hari Hadi Eko Wahyono Novi Budiarso Rumanintya Putri