Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Akuntansi dan Bisnis

jab
Website

Published by Universitas Sebelas Maret

ISSN : 14120852 EISSN : 25805444 DOI : 10.20961

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 16, No 2 (2016)" : 7 Documents clear

Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia Agus Purwanto
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The purpose of this study is to obtain empirical evidence of the influence of financial autonomy, the accumulated surplus, revised surplus, political fragmentation and the years since the election of the budget changes districts/cities in Indonesia. The sample using the 59 districts/cities in Indonesia in 2012-2014. Sampling was done by using purposive sampling method. The analytical method used is multiple linear regression analysis models were performed with SPSS version 22.00. Results of regression testing showed that the accumulated surplus and financial autonomy have positive influence on changes to the budget, while the revised surplus have negative influence on budget changes. Political fragmentation and a year since the election have no effect on the budget changes.

Kerugian Daerah, Kesejahteraan Masyarakat dan Opini Pemeriksaan atas Laporan Keuangan Pemerintah Daerah di Indonesia Sigit Istiyanto
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to obtain empirical evidence about the effect of regions loss (the number and value of the findings of regions loss) and social welfare (HDI, the GDP per capita, and the level of income disparity) to the financial statements opinion of the local government. This study uses purposive sampling. The sample used in this study is as much as 158 local government audited by BPK in 2013 and 2014. This study uses multiple linear regression analysis to test the classical assumption that includes data normality, heteroscedasticity, and multicollinearity test using the pro-gram Statistical Package for the Social Science (SPSS). The test results showed that the loss of area significantly influence the financial statements opinion of the local government, while the number of findings loss of area, HDI, the GDP per capita, and the level of income disparity does not affect the financial statements opinion of the local government.x`

Apakah Penyaluran Dana Desa Terhambat oleh Karakteristik Kepala Desa? Rudy Karyanto
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The government is trying to build state of the village with the Village Fund, but many assume that the head of the village there is less quality that is hindering its implemen-tation. This study aims to find empirical evidence about the influence of the character-istic village head against the delivery timeliness accountability report progress in im-plementation of the Village Budget for the report as a condition of the Village Fund distribution. Factors tested in this study are age, years of education, and gender of the village head. This research was carried out on all village heads in Pati 2015. The sam-pling method used is purposive sampling method. These factors were then tested us-ing logistic regression at the significance level of 5 percent. The results of the study identified that age and years of service does not affect the timeliness of the submission of accountability reports progress in implementation of Budget village. While educa-tion levels significantly negative impact on the timeliness of delivery Accountability Report Actual Budget Implementation and gender village headman positive and sig-nificant effect on the timeliness of the delivery of the Budget Implementation Realiza-tion Accountability Report PBDesa. The influence of the characteristics of the head of villages surveyed by 5.7 percent against the timeliness of report submission Accounta-bility Actual Budget Implementation village.

Pengaruh Faktor Politik dan Karakteristik Pemerintah Daerah terhadap Alokasi Belanja Hibah pada Pemerintah Kota/Kabupaten di Indonesia TA 2015 Erry Dwi Prabowo
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Penelitian ini bertujuan untuk memberikan bukti empiris terkait dengan pengaruh faktor politik dan karakteristik pemerintah daerah terhadap alokasi belanja hibah. Faktor politik dapat dilihat dari pelaksanaan pemilukada di masing-masing pemerintah daerah dan status kepala daerah incumbent atau non incumbent. Sedangkan karakteristik pemerintah daerah dijelaskan dari tiga sudut yaitu; letak geografis, pendapatan sendiri (PAD), dan transfer dana perimbangan (DAU). Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari DJPK, KPU dan Kemendagri. Penelitian ini menggunakan sampel sebanyak 407 pemerintah kabupaten/kota. Teknik pengambilan sampel yang digunakan adalah non probabilistik sampling, purposive sampling. Analisis data menggunakan analisis regresi linear berganda dengan level signifikansi 5%. Hasil analisis regresi berganda menunjukkan bahwa secara simultan faktor politik, letak geografis, pendapatan sendiri dan transfer dana perimbangan berpengaruh signifikan terhadap alokasi belanja hibah. Namun secara parsial, faktor politik dan transfer dana perimbangan memiliki pengaruh signifikan positif terhadap alokasi belanja hibah. Sedangkan untuk letak geografis memiliki pengaruh yang negatif terhadap alokasi belanja hibah dan pendapatan sendiri tidak berpengaruh terhadap alokasi belanja hibah.

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Hasil Pemeriksaan Audit Pemerintah (Studi Empiris pada BPKP Perwakilan Provinsi DKI Jakarta) Reza Ferdiansyah
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Penelitian ini bertujuan untuk mengetahui pengaruh bahwa batasan waktu audit, pengalaman kerja, independensi, objektifitas, integritas, dan kompetensi auditor terhadap kualitas hasil pemeriksaan audit pemerintah. Penelitian ini menggunakan data primer yang diperoleh dengan menggunakan kuesioner yang didistribusikan langsung kepada seluruh auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi D.K.I Jakarta. Penentuan sampel dengan kritera bahwa auditor tersebut telah mengikuti Pendidikan dan Pelatihan Jabatan Fungsional Auditor (JFA). Kuisioner terdiri dari 68 pertanyaan dan diukur dengan skala Likert 1-5. Pengujian hipotesis dilakukan dengan menggunakan aplikasi SPSS dengan model persamaan regresi linear berganda dengan level signifikansi 10%. Hasil analisis regresi berganda menunjukkan bahwa independensi, integritas dan kompetensi auditor pemerintah berpengaruh positif dan signifikan terhadap kualitas hasil pemeriksaan yang dihasilkan. Sedangkan batasan waktu audit, pengalaman kerja audit, dan obyektifitas auditor pemerintah tidak berpengaruh terhadap kualitas hasil pemeriksaan.

Pengaruh Kompetensi, Kompleksitas Tugas, dan Tekanan Anggaran Waktu terhadap Kualitas Audit Internal Pemerintah Daerah (Studi Empiris pada Kantor Inspektorat Kabupaten/ Kota Se-Eks Karesidenan Surakarta) Dony Pratomo
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The purpose of this study was to determine the effect of auditors competence, task complexity and time budget pressures on the audit quality at the intern local government. The study population was all auditors who are still active in the inspectorate office of Ex-Surakarta Regency / City. The method used in the determination of the sample is by purposive sampling. The research data came from questionnaires that have been obtained and filled out by respondents as many as 90 people with functional positions auditor. The variable in this study is the independent variable (independent) consisting of competence, task complexity and time budget pressure, and the dependent variable (dependent) is the audit quality. This study tested with multiple regression analysis. The results showed that the competence of auditors has positive effect on audit quality, the task complexity does not affect the quality of auditing despite having an inverse relationship to audit quality, while the time budget pressure has no effect on audit quality.

Ambiguitas Informasi pada Pengambilan Keputusan Audit Siti Rahayu; Intiyas Utami
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The aim of this research is to examine the impact of ambiguity information in the decision making audit. This study used factorial experiment method 1 x 2 between subjets with 72 participants of the undergraduate Accounting students. The data was analyzed by using independent t-test and analysis of variance (ANOVA). In this study, information ambiguity were manipulated into three levels: insufficient/complex; sufficient/complex; sufficient/not complex. The result shows that ambiguity level had a negative effect on the accuracy of audit decision. The empirical evidence provided that insufficient/complex data cause infomation ambiguity and impact to the auditor’s inaccurate in decision-making.

Page 1 of 1 | Total Record : 7

Filter by Year

2016 2016

Filter By Issues

All Issue Vol 24, No 1 (2024) Vol 23, No 2 (2023) Vol 23, No 1 (2023) Vol 22, No 2 (2022) Vol 22, No 1 (2022) Vol 21, No 2 (2021) Vol 21, No 1 (2021) Vol 20, No 2 (2020) Vol 20, No 1 (2020) Vol 19, No 2 (2019) Vol 19, No 1 (2019) Vol 18, No 2 (2018) Vol 18, No 1 (2018) Vol 17, No 2 (2017) Vol 17, No 1 (2017) Vol 16, No 2 (2016) Vol 16, No 1 (2016) Vol 15, No 2 (2015) Vol 15, No 1 (2015) Vol 14, No 2 (2014) Vol 14, No 1 (2014) Vol 13, No 2 (2013) Vol 13, No 1 (2013) Vol 11, No 1 (2011) Vol 10, No 2 (2010) Vol 10, No 1 (2010) Vol 9, No 2 (2009) Vol 9, No 1 (2009) Vol 8, No 2 (2008) Vol 8, No 1 (2008) Vol 7, No 2 (2007) Vol 7, No 1 (2007) Vol 6, No 2 (2006) Vol 6, No 1 (2006) Vol 5, No 2 (2005) Vol 5, No 1 (2005) Vol 4, No 2 (2004) Vol 4, No 1 (2004) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
jabfebuns@gmail.com

Editorial Address
Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126

Location
Kota surakarta,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official jabfebuns@gmail.com

Editorial Address Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126

Location Kota surakarta, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
jabfebuns@gmail.com

Editorial Address
Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126

Location
Kota surakarta,

Jawa tengah

INDONESIA