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Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island Aurelia, Clara; Nurmayanti, Poppy; Afifah, Ulfa; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31788

Abstract

This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are capital expenditure, characteristics of local governments (size, financial independency, and local government status), and mayor’s characteristics (experience and age). Data were obtained from the summary of semester audit results of ISAB, official website of the ministry of finance and the local governments in Sumatera Island. Total samples are 143 local governments and the period of study is 5 years (2016 – 2020, or 715 observations). Using the multinomial logistic regression, this study found that a lower ratio of capital expenditure, smaller local governments, local government in city areas, and local governments led by older and experienced mayor are associated with higher financial reporting quality. This study also uncovered that mayor education level and mayor graduated from the Institute of Public Administration (or IPDN) have positive influence of financial reporting quality of the local governments.
Sosialisasi Pemilu 2024 kepada Pemilih Pemula di Sekolah Pelita Utama Batam Aparianto, Aparianto; Christina, Christina; Lim, Vincent; Aurelia, Clara; Julyance, Zoey; Amelia, Amelia; Paerin, Paerin; Derrick, Lionel; Rinoa, Livvy; Jesslyn, Jesslyn; Selvi, Selvi; Rose, Felicia Diana; Andy, Andy; Lestari, Sri Indah; Sanjaya, Enrico; Agustin, Viona; Joycelyn, Joycelyn; Aritonang, Jonsfir Daus
National Conference for Community Service Project (NaCosPro) Vol. 5 No. 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8224

Abstract

Elections in Indonesia are one of the concrete manifestations of Indonesia's democratic ideology, in which the people declare their sovereignty over the state and government. That way, people's participation in this election is quite significant as an indicator of the democratic process in Indonesia. Every year, new voters on the electoral voter list will increase. Those are what that is called as a first-time voter. Beginner voters are the ones who are voting or contributing to election activities for the first time. Therefore, it is necessary to find a way to provide insight and make them aware of the importance of their role in state activities. There's a way or method that can be done by carrying out political socialization with the theme of elections. With socialization, of course, it will have a significant effect or impact on these first-time voters.