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Azizul Kholis
Universitas Sumatera Utara
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Analisis Determinan Kualitas Laporan Keuangan Satuan Kerja Di Wilayah Kerja Kantor Wilayah Kementerian Hukum dan Hak Asasi Manusia Sumatera Utara Dessy Lora Dearni Damanik; Iskandar Muda; Azizul Kholis
Locus Journal of Academic Literature Review Volume 1 Issue 1 - May 2022
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.994 KB) | DOI: 10.56128/ljoalr.v1i1.48

Abstract

Laporan keuangan yang berkualitas merupakan tanggung jawab pemerintah dalam rangka meciptakan pemerintahan yang akuntabel. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Kompetensi Sumber Daya Manusia (SDM), Sistem Pengendalian Internal Pemerintah (SPIP), Rekonsiliasi Data, Pemanfaatan Teknologi Informasi (TI), dan Penerapan Standar Akuntansi pemerintah (SAP) terhadap kualitas laporan keuangan. Penelitian ini menggunakan jenis penelitian dengan pendekatan kuantitatif, dimana instrumennya menggunakan kuesioner. Sampel pada penelitian adalah 188 responden. Metode pengambilan sampel dalam penelitian ini adalah sampling total terhadap PPSPM, PPK Bendahara, Penata Keuangan Pengelola Barang Milik Negara, dan analis Barang dan Jasa yang tersebar di 59 Satuan Kerja Kantor Wilayah Kementerian Hukum dan Ham Sumatera Utara. Data diolah dengan menggunakan Smart-PLS. Hasil penelitian membuktikan bahwa Kompetensi Sumber Daya Manusia (SDM), Sistem Pengendalian Internal Pemerintah (SPIP), Rekonsiliasi Data, Pemanfaatan Teknologi Informasi (TI), dan Penerapan Standar Akuntansi pemerintah (SAP)berpengaruh terhadap kualitas laporan keuangan. Besarnya variabilitas yang dapat dijelaskan oleh variabel bebas terhadap kualitas laporan keuangan adalah sebesar 86 %, sedangkan sisanya sebesar 14 % dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini.
The Effect of Information Asymmetry, Financial Performance, Financial Leverage, Managerial Ownership on Earnings Management with the Audit Committee as Moderation Variables Evodila Evodila; Erlina Erlina; Azizul Kholis
Jurnal Mantik Vol. 4 No. 3 (2020): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.987.pp1734-1745

Abstract

Earnings management is a very interesting topic to discuss. As long as management prepares financial reports in accordance with accounting standards in Indonesia, it cannot be said to do earnings management. However, on the other hand accrual-based accounting can cause distortion. This study aims to analyze the effect of information asymmetry, financial performance, financial leverage and managerial ownership as factors that affect earnings management in companies implementing Initial Public Offering (IPO) policies for the 2014-2018 period. This study will also test the audit committee variable which is used as a moderating variable in the research model. The population is companies that carry out Initial Public Offering (IPO) policies for the 2014-2018 period. The population of this study was 149,?5%, information asymmetry and managerial ownership have a significant effect on earnings management, while financial performance and financial leverage do not have a significant effect on earnings management. The results of this study also indicate that the audit committee is able to moderate the effect of information asymmetry on earnings management, on the other hand, the audit committee is unable to moderate financial performance and financial leverage on earnings management.
Co-Authors Dessy Lora Dearni Damanik Erlina Erlina Evodila Evodila Iskandar Muda