ABSTRAKPenelitian ini bertujuan untuk mengetahui sistem pengendalian internal, kualitas sumber daya manusia, dan kualitas laporan keuangan pemerintah daerah di Pemerintah Kota Cimahi, serta untuk mengetahui apakah variabel sistem pengendalian internal dan kualitas sumber daya manusia memiliki pengaruh terhadap variabel kualitas laporan keuangan pemerintah daerah pada Pemerintah Kota Cimahi baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode deskriptif dan asosiatif. Data yang digunakan adalah data primer dengan pengumpulan data menggunakan kuesioner, kemudian dianalisis menggunakan metode SEM yaitu Partial Least Squares SEM (PLS-SEM). Alat analisis yang digunakan adalah SmartPLS 3. Hasil penelitian menunjukkan bahwa sistem pengendalian internal dan kualitas sumber daya manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah baik secara parsial maupun simultan pada Pemerintah Kota Cimahi. Kata kunci: Kualitas LKPD, Kualitas SDM, SPIABSTRACTThis research aims to determine the intern control system, quality of human resources, and quality of local government financial reports at the City Government of Cimahi, and whether there is or not an influence of the intern control system and quality of human resources on the quality of local government financial reports at the City Government of Cimahi both partially and simultaneously. The research method used was a descriptive and associative methods. Data used was primer data collected by using a questionnaire, then analyzed using the SEM method that is Partial Least Squares SEM (PLS-SEM). The analytical tool used was SmartPLS 3. The result of this research shows that the intern control system and quality of human resources both partially and simultaneously have a positive and significant effect on the quality of local government financial reports at the City Government of Cimahi.Keywords: Quality of LKPD, Quality of SDM, SPI

Flypaper Effect is a public finance term that indicates a government grant given to recipient cities increases the local community spending level more than an increase in local income of equivalent size. This paper analyzed the Flypaper Effect Assessment Method in the Expansion of Regional Autonomy. It employed 210 New Autonomous Regions (NARs) in Indonesia during 1999–2021 as a case study, where Indonesia became the country with the highest number of new autonomies in the world. Panel Data Regression was utilized to determine the Flypaper Effect. Flypaper Effect analysis was carried out using the BLUE model selection method. The selected models in this study were Pooled Least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM). Several tests, such as Chow Test, Lagrange Multiplier Test, and Hausman Test, were conducted. Furthermore, the procedures to get the data in BLUE were carried out, such as Heteroscedasticity and Autocorrelation Test. Koenker-Bassett test was used for ascertaining Heterocedascity. Panel Data Regression is used as a method to determine the Flypaper Effect in the autonomous region. Each stage in this method is discussed with a calculation/process example. The method utilized in this paper is recommended to determine the Flypaper Effect of New Autonomous Regions (NARs) for various parties.

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.

This study aims to determine whether there is empirical evidence of stock split events in accordance with trading range theory or not. The empirical study was conducted on 28 samples of spliting firm and 86 samples of non spliting firm in Indonesia Stock Exchange from 2017 to 2019. The sampling technique used is random sampling. The method used is independent t test and paired samples t test. The result of this research show there is trading range on market stock price in year 2017, 2018, and 2019; and also shown by trading volume stock.

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