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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Profiet
Maria Suryaningsih
SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH JAKARTA
Economics, Econometrics & Finance

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN Maria Suryaningsih
Jurnal Profiet Vol 3 No 1 (2019): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.203 KB)

Abstract

Rumah sakit pemerintah yang tergolong organisasi Badan Layanan Umum bertujuan untuk dapat memberikan pelayanan di bidang kesehatan yang sebaik-baiknya kepada masyarakat. Faktor yang sangat berpotensi dalam mempengaruhi baik-buruknya kualitas laporan keuangan pemerintah adalah kompetensi sumber daya manusia dan sistem pengendalian intern pemerintah. Berdasarkan pada Peraturan Pemerintah No. 71 Tahun 2010, kualitas laporan keuangan pemerintah pusat dan daerah harus memenuhi karakteristik kualitatif, yaitu : relevan, andal, dapat dibandingkan, dan dapat dipahami. Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia dan sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan pemerintah.
Determinasi Income Smoothing: Profitabilitas, Risiko Keuangan, Dan Nilai Perusahaan Amanda Nata Radiyanti; Susi Susilawati; Samukri Samukri; Maria Suryaningsih
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p05

Abstract

The practice of income smoothing can arise due to dysfunctional behavior between various parties with an interest in the company's financial statements. The study was conducted to find out empirical evidence of the factors that influence income smoothing in companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The number of samples is 88 companies and taken by simple random sampling method. The data analysis used is panel data regression analysis. The results showed that financial risk had a negative effect on income smoothing. Meanwhile, profitability and firm value have no effect on income smoothing. Keywords: Profitability; Financial Risk; Firm Value; Income Smoothing.
Co-Authors Samukri Samukri Susi Susilawati Susi Susilawati