No abstract

The purpose of this study is to examine and analyze the influence of accountability and transparency principles, open, fairness and competition against e-procurement effectiveness and efficiency in procurement service unit Maluku Province. The population of this study was all participants or providers of government Goods/Services registered in procurement service unit Maluku Province with purposive sampling as a sample method with 79 participants or providers of government Goods/Services as respondents. Data collection was done by direct survey. Hypothesis testing was empirically tested using Multiple Linear Regression Analysis. The results showed that the principle of accountability and transparency, openness, fairness / non-discrimination and competition proved to have a positive and significant impact on the effectiveness and efficiency of e-procurement in procurement service unit Maluku Province. This can be proven through regression coefficient indicating that if the principle of accountability and transparency, openness, fairness / non-discrimination and competition increase, then it will be followed by improvement of effectiveness and efficiency of eprocurement at procurement service unit Maluku Province. Thus, it can be said that increasing the principles of accountability and transparency, openness, fairness / nondiscrimination and competition will improve the effectiveness and efficiency of e-procurement in procurement service unit Maluku Province.

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.

The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation. Keyword: Accrual-Based GAS Application; Apparatus Competence; Internal Audit Role; Good Governance; Financial Report Quality

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh prinsip akuntabilitas dan transparansi, terbuka, adil dan bersaing terhadap efektifitas dan efisiensi e-procurement serta dampaknya terhadap kepuasan pengguna ULP Provinsi Maluku.Populasi dari penelitian ini adalah seluruh peserta atau penyedia barang/jasa pemerintah yang terdaftar pada ULP Provinsi Maluku dengan purposive sampling sebagai metode sampel dengan 79 peserta atau penyedia barang/jasa pemerintah sebagai responden. Pengumpulan data dilakukan dengan survei langsung. Pengujian hipotesis diuji secara empiris menggunakan Analisis Regresi Linier Berganda.Hasil penelitian menunjukan bahwa prinsip akuntabilitas dan transparansi, terbuka, adil/tidak diskriminasi dan bersaing terbukti berpengaruh positif dan signifikan terhadap efektifitas dan efisiensi e procurement pada ULP Provinsi Maluku dan penerapan e procurement telah dilaksanakan secara efektif dan efisien juga berpengaruh positif dan signifikan terhadap kepuasan pengguna layanan e procuremen di Provinsi Maluku. Hal ini dapat dibuktikan melalui koefisien regresi yang menunjukkan jika prinsip akuntabilitas dan transparansi, terbuka, adil/tidak diskriminasi dan bersaing meningkat, maka peningkatan tersebut akan diikuti oleh peningkatan efektifitas dan efisiensi e procurement pada ULP Provinsi Maluku serta jika penerapan e procurement secara efektif dan efisien meningkat maka peningkatan tersebut akan diikuti oleh peningkatan kepuasan pengguna.