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Pengaruh Ukuran Pemerintah Dan Pendapatan Asli Daerah (PAD) Terhadap Kinerja Keuangan Pada Pemerintah Kota Surabaya Anissak Fitri Ramahdani; Sri Trisnaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3924

The purpose of this research is to look into and assess the impact of local revenue and government size on the Surabaya municipal government's financial performance. This research uses quantitative research methods. In this study, the object of research used is the size of the Surabaya city government in this case, namely total assets and the annual report of Regional Original Revenue (PAD). The sample method applied in this research is purposive sampling method. The analytical method used is the multiple regression analysis and classical assumption test because this analysis is able to measure the strength of two or more variables with the help of the SPSS program. The results based on the results of the t test partially show a significance value of 0.013 < 0.05 and t count < t table, therefore partially the size of the Regional Government (UPD) has no effect on the Financial Performance of the Regional Government, while based on the results of the t test partially The significance value shows the results of 0.06 <0.05 and t count > t table, therefore Regional Original Income (PAD) has an effect on Regional Government Financial Performance. Keywords : Government Size, Regional Original Revenue, and Regional Government Financial Performance

Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Internal Audit Sebagai Variabel Intervening Almira Alifina Islamay; Sri Trisnaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3925

This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional Financial and Asset Management Agency of the City of Surabaya. This research utilized quantitative methods. The study sample was taken from the Regional Financial and Asset Management Agency of the City of Surabaya with the total sampling method. The participants in this research were 35 participants consisting of staff in the accounting and treasury fields. The data analysis technique used is path analysis, hypothesis testing, inner model analysis and outer model analysis, with the help of SmartPLS 3.0. The results indicates that the use of regional accounting information systems had no meaningful impact on the financial statements quality. Accounting understanding has a positive and significant effect on the Quality of Financial Statements. Utilization of Regional Financial Accounting Information System has no meaningful impact on Internal Audit. Accounting understanding has a positive and meaningful impact on Internal Audit. Internal Audit has no meaningful impact ect on the Quality of Financial Statements. Utilization of the Regional Financial Accounting Information System has no meaningful impact on the Quality of Financial Reports through Internal Audit as an intervention variable. Accounting understanding has no meaningful impact on the Quality of Financial Statements through Internal Audit as an intervention variable. Keywords : Regional Financial Accounting Information System, Accounting Understanding, Quality of Financial Reports, Internal Audit

Pengaruh Akuntabilitas Dan Profesionalisme Terhadap Kualitas Audit Dengan Due Professional Care Sebagai Variabel Moderasi Bisma Ainun Pradana; Sri Trisnaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4406

The auditor profession is a profession that is trusted by the public so that it requires an attitude of accountability, professionalism, and due professional care in ensuring the quality of the resulting audit. This study aims to measure the relationship provided by accountability and professionalism to audit quality with due professional care as a moderating variable. This study uses a quantitative approach. The sample in this study is auditors who work at Public Accounting Firms in the East Surabaya area. The type of data used in this study is primary data in the form of questionnaires filled out by respondents. The analysis technique used is Partial Least Square (PLS). The results of this study indicate that accountability and professionalism are proven to affect audit quality. Due professional care can moderate the relationship between accountability and audit quality, but cannot moderate the relationship between professionalism and audit quality. Keywords: accountability, professionalism, quality of audit, due profesiional care

Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya) Fadia Insyira; Sri Trisnaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6549

The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality. Keywords: Integrity, Audit Quality, Competence, Knowledge

Pengaruh Tarif Pajak, Tingkat Penghasilan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Erlita Widiya Putri; Sri Trisnaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6559

The biggest source of income in Indonesia comes from the tax sector. The government has begun to intensively optimize sectors that have the potential to contribute to tax revenues, one of which is MSME. Until now, MSME taxpayer compliance is still considered very low. The purpose of this study was to examine the effect of tax rates, income levels, and taxpayer awareness on MSME taxpayer compliance. This research is a type of quantitative research. The data used are primary data using multiple linear regression analysis and processed using the SPSS application. Data collection was carried out by distributing questionnaires directly to each respondent. The sampling technique used was purposive sampling. The sample criteria in this study are MSMEs that have NPWP. A total of 33 MSME actors in the Tegalsari District met the criteria and were used as research samples. The results of this study indicate that income levels and taxpayer awareness have a positive and significant effect on MSME taxpayer compliance, while tax rates have a negative and insignificant effect on MSME taxpayer compliance. Keywords: Taxpayer Awareness, Tax Rates, Income Level

Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Pendapatan Dan Belanja Daerah Pada Dinas Koperasi Dan UKM Provinsi Jawa Timur Rajendra Ghazian Zhafiri; Sri Trisnaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5941

The purpose of this study was to analyze and find out the level of effectiveness and efficiency in the realization of the regional income and expenditure budget at the Office of Cooperatives and UKM of East Java Province for the 2019 â€“ 2021 fiscal year. This research uses a descriptive research method with a quantitative approach. The type of data in this study is secondary data in the form of a report on the realization of the regional income and expenditure budget. Data collection techniques in this study used the documentation method. This study obtained the results that the effectiveness of the realization of the regional original revenue budget at the Office of Cooperatives and UKM of East Java Province in 2019 and 2020 has very effective criteria and 2021 has criteria that are quite effective. Meanwhile, the level of efficiency in the realization of the 2019-2021 regional budget is less efficient. Keywords: Effectiveness, Efficiency, Budget, APBD

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