Analisis Faktor-Faktor yang Menyebabkan Laporan Keuangan Pemerintah Daerah Beropini Disclaimer

Rahmanti, Virginia Nur; Prastiwi, Arum

doi:10.18202/jamal.2011.08.7117

Cited by 5 publications

(4 citation statements)

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“…This finding is in line with the results of research by Pratiwi and Aryani (2016) which proves that the level of education of regional heads has a negative influence on the opinion of the Audit Board (Badan Pemeriksa Keuangan-BPK) about the local government financial statements. In addition, this finding is in line with the results of research by Yusup and Aryani (2015), Pratiwi and Aryani (2016), Rahmanti and Prastiwi (2011) which show that the level of education does not contribute positively to the financial performance of local governments .…”

Section: Resultssupporting

confidence: 89%

Do Characteristics And Political Background Of Regional Heads Influence Financial Performance Of Local Governments In Indonesia?

Mahardini

Setiawan

2022

International Journal of Science, Technology & Management

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The present research aims at examining the influence of characteristics and political background of regional heads on financial performance of local governments in Indonesia. The population in the present research includes local governments in Indonesia. The samples are second level of local governments in Java. The total number of final samples is 112. Data comprise the APBD realization reports, data fromofficial websites of local governments, and data from official website of the Local Government Election Commission. Panel data regression was employed for data analysis. The results of the present studyindicate that educational background and level of education exert an influence on financial performance of local governments. Meanwhile, tenure, age, and political background do not have a significant influence on financial performance of local governments. The present research was only conducted at second level of local governments in Java in 2016—2018. The present research gives contribution to the literature of local government performance, especially from the perspectives of financial performance of second level local governments in Java Island. Research on the use of political background has rarely been conducted to assess financial performance of local governments.

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Section: Resultssupporting

confidence: 89%

Do Characteristics And Political Background Of Regional Heads Influence Financial Performance Of Local Governments In Indonesia?

Mahardini

Setiawan

2022

International Journal of Science, Technology & Management

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“…Financial performance analysis is performed to determine the extent to which an organization implements financial implementation policies accurately and adequately (Fahmi, 2011). Financial performance is every successful endeavor of every company to measure and evaluate through financial reporting analysis (Sukawati & Wahidahwati, 2020).…”

Section: Financial Performancementioning

confidence: 99%

The Impact of The Islamic Brotherhood on Financial Performanc

Mariyana,

Annaufal,

Moin

2023

bmss

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Brotherhood, both in the context of personal relationships among men and within the organization itself, plays a vital role in personal growth, support, and knowledge-sharing. Job satisfaction is a crucial factor in employee well-being and organizational success shown by the financial performance, influenced by various factors such as pay, relationships, and work-life balance. Therefore it is important to understand the impact of Islamic Beotherhood in job satisfaction. This research review of corporate financial performance was conducted by reading and analyzing 25 peer-reviewed journal articles. This study hopefully will fill the gap about the impact of Islamic Brotherhood on Financial Performance.

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“…Berdasarkan pengujian serentak atas kompetensi SDM juga implementasi sistem teru-tama akuntansi keuangan daerah. Hal tersebut berpengaruh atas kualitas hasil laporan keuangan SKPD serta laporan keuangan daerah (Groeneveld, 2011; Rahmanti & Prastiwi, 2011;Snow & Reck, 2016).…”

Section: Metodeunclassified

Dilema Akrualisasi Akuntansi dalam Pengelolaan Keuangan Daerah

Andhayani

2017

jamal

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Dilema Akrualisasi Akuntansi dalam Pengelolaan Keuangan Daerah. Penelitian ini bertujuan untuk mendeskripsikan dilema pengelolaan keuangan daerah sebagai dampak akrualisasi akuntansi sektor publik. Penelitian ini memiliki urgensi karena asas akrual mengakibatkan perubahan situasi kerja dan pola pikir pimpinan. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa bendahara pengeluaran Kota Batu sebagai informan. Temuan penelitian menunjukkan bahwa dilema yang dihadapi oleh bendahara pengeluaran adalah ketidaksesuaian kompetensi. Selain itu, penelitian ini juga menunjukkan bahwa akrualisasi akuntansi juga menimbulkan potensi konflik dan korupsi. Komitmen setiap pejabat dan lingkungan sangat diperlukan supaya permasalahan dalam akrualisasi pengelolaan keuangan daerah dapat terselesaikan.

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Analisis Faktor-Faktor yang Menyebabkan Laporan Keuangan Pemerintah Daerah Beropini Disclaimer

Cited by 5 publications

References 0 publications

Do Characteristics And Political Background Of Regional Heads Influence Financial Performance Of Local Governments In Indonesia?

Do Characteristics And Political Background Of Regional Heads Influence Financial Performance Of Local Governments In Indonesia?

The Impact of The Islamic Brotherhood on Financial Performanc

Dilema Akrualisasi Akuntansi dalam Pengelolaan Keuangan Daerah

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