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Journal : Jurnal Akuntansi dan Keuangan Indonesia

ANALISIS PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Syafitri, Febriyani; Setyaningrum, Dyah
Jurnal Akuntansi dan Keuangan Indonesia Vol 9, No 2 (2012)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.69 KB) | DOI: 10.21002/jaki.2012.10

Abstract

The purpose of this research is to analyze the effect of local government characteristics on the level of disclosure of Local Government Financial Statements (LKPD) based on Government Accounting Standard. We use sample from 620 LKPD in Indonesia during 2008-2009. We found that the average rate of LKPD disclosure is 52.09%. The local government characteristics which are age, wealth and legislature size have significant positive effect on LKPD disclosure level, while intergovernmental revenues have significant negative effect. On the otherhand, government size, functional differentiation, work specialization, the ratio of financial independence and debt financing has no effect on LKPD disclosure level.Keywords: local government financial statements, disclosure, government accounting standards---Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah daerah terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) berdasarkan Standar Akuntansi Pemerintahan. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 620 LKPD Kabupaten/Kota di Indonesia tahun 2008-2009. Rata-rata tingkat pengungkapan Laporan Keuangan Pemerintah Daerah adalah sebesar 52,09%. Karakteristik pemerintah daerah yang terdiri dari umur administratif pemerintah daerah, kekayaan pemerintah daerah, dan ukuran legislatif memiliki pengaruh positif dan signifikan terhadap tingkat pengungkapan LKPD, sedangkan intergovernmental revenue memiliki pengaruh negatif yang signifikan. Ukuran pemerintah daerah, diferensiasi fungsional, spesialisasi pekerjaan, rasio kemandirian keuangan daerah dan pembiayaan utang terbukti tidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.Kata kunci: laporan keuangan pemerintah daerah, pengungkapan, standar akuntansi pemerintahan
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT SURAT UTANG PERUSAHAAN DI INDONESIA Setyaningrum, Dyah
Jurnal Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2005)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.197 KB) | DOI: 10.21002/jaki.2005.11

Abstract

This research investigated whether corporate governance mechanism affects the firm 's bond rating in Indonesia. Specifically, investigation on whether corporate governance components, which are represented by ownership structure and influence, financial transparency and disclosure and board structure, affect the firm s bond rating. This research used several corporate governance mechanisms developed by Bursa Efek Jakarta and bond rating classification developed by Pefindo and Kasnic. Ordered logit model is selected to test the research problem. Using firm s characteristic as controlling variable, this research found that the firm s bond rating is: (1) negatively associated with the number o f block holders that own at least 5% ownership on the firm; (2) positively associated with percentage o f institutional ownerships; (3) positively associated with the size o f public accounting firm, and (4) positively associated with existence o f audit committee. The relationship between percentage o f insider, board size and percentage o f independent board with bond rating is not supported by empirical data.
THE IMPACT OF STUDENT PERCEPTIONS AND EXPECTATIONS ON STUDENT’S RESULTS: AN EMPIRICAL STUDY IN TEACHING THE INTRODUCTORY ACCOUNTING COURSE IN THE UNIVERSITY OF INDONESIA Shauki, Elvia Sunityo; Setyaningrum, Dyah
Jurnal Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2006)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.113 KB) | DOI: 10.21002/jaki.2006.07

Abstract

This study analyses the impact o f student perceptions and expectations in teaching introductory accounting course, lecturer performance index (based on stu­ dent evaluation teaching score), pre-requisite results, high school origin and status o f the kigh school fo r the final results in taking the Introductory Accounting course taught in the second semester (Pengantar Akuntansi 2 or PA2) differentiated be­ tween student gender and major o f study. The aim behind this study is to get feed­ back in order to improve teaching in PA 2. With factor analysis, results indicate that there are five dominant factors that were retained fo r the purpose in determining student results o f PA2 (expectations, topics, preparation, ethical issues and level o f difficulties o f the course). To date, there has not been a study on the impact o f student perceptions and expectations to student ’s final results. Different level ofperception and expectations, results o f PA 1 and lecturer performance index significantly influence the results o f PA2. Male students who expect that the subject will be difficult have less perfor­ mance rather than those who expect the contrary. Male students who have high expectations that PA2 course will be useful and challenging have greater chance to pass the course successfully.