Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal EKSPANSI Jurnal Akuntansi
Putri Puspita Ayu, Putri Puspita
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Kabupaten dan Kota se-Jawa Barat) Ayu, Putri Puspita
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This research was conducted to analyze the factors that influence the Local Government Financial Report, case study at the Government of Regency and City in West Java. This research uses analytical descriptive method. In collecting data conducted, the researchers conducted data collection through field research and library research. The author obtained research data from the Badan Pemeriksa Keuangan (BPK). BPK is a State institution in the Indonesian state administration system which has authority to examine the management, financial responsibility of the State and the Region. Factors disclosure of Local Government Financial Statements proxied by total realization of regional expenditure, total assets, level of dependence, and audit opinion. Where based on statistical results indicates that the total realization of regional expenditure has no influence on full disclosure of Local Government Financial Statements while Total assets, level of dependence, and audit opinion have a significant influence on full disclosure of local government financial statements.Keywords: Dependency Level, Audit Opinion, Disclosure of Government Financial Report
PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN KAP TERHADAP FEE AUDIT EKSTERNAL Ayu, Putri Puspita; Septiani, Tika
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.804 KB) | DOI: 10.25170/jara.v12i1.55

Abstract

This research aims to know the influence of the Board of Commissioners, the audit committee and the size of KAP partially towards the external audit fee. Data processing analysis is done by testing the effect of the independent variables on the dependent variable. Based on the results of the study, indicate that there is the influence of the size of the board of commissioners, the size of the audit committee and the size of KAP towards the external audit fee on financial sector service companies listed on the Indonesia stock exchange (BEI) in 2014-2016.
PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN KAP TERHADAP FEE AUDIT EKSTERNAL Ayu, Putri Puspita; Septiani, Tika
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.804 KB) | DOI: 10.25170/jara.v12i1.55

Abstract

This research aims to know the influence of the Board of Commissioners, the audit committee and the size of KAP partially towards the external audit fee. Data processing analysis is done by testing the effect of the independent variables on the dependent variable. Based on the results of the study, indicate that there is the influence of the size of the board of commissioners, the size of the audit committee and the size of KAP towards the external audit fee on financial sector service companies listed on the Indonesia stock exchange (BEI) in 2014-2016.
Co-Authors Tika Septiani