Efektivitas Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia, Terhadap Implementasi Good Governance Serta Impikasinya Pada Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Di Kabupaten Tangerang

Ardiyanti, Anita; Supriadi, Yudi Nur

doi:10.31000/jmb.v8i1.1572

Cited by 5 publications

(4 citation statements)

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“…The probability of financial distress shows a significance value of 0.697> 0.05. This means that the financial distress variable partially does not significantly influence the going concern audit opinion of the company, so hypothesis two is rejected (Ardiyanti & Supriadi, 2018;Yudha & Saputra, 2019). Third Hypothesis (H3) This test aims to determine the effect of KAP's reputation on going concern audit opinion.…”

Section: Resultsmentioning

confidence: 97%

“…According to research examining the analysis of the influence of financial distress, company size, solvency, and profitability on the acceptance of going concern audit opinion show that partially financial distress has no positive effect on going concern audit opinion, company size has no effect negative towards going concern audit opinion, solvency has a positive effect on going concern audit opinion and profitability harms going concern audit opinion. From the test results, financial distress does not have a positive effect (Ardiyanti & Supriadi, 2018;Lu & Sapra, 2019;Yudha & Saputra, 2019).…”

Section: Introductionmentioning

confidence: 87%

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The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI

Putra¹,

Kawisana²

2020

IJESSS

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The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion.

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Section: Resultsmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 87%

The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI

Putra¹,

Kawisana²

2020

IJESSS

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“…The higher the leverage value, the greater the company's financial risk. This shows that the company's financial manager must be able to make good financial considerations between the risks that will be accepted by the company and the value of using leverage (Ardiyanti & Supriadi, 2018;Asare et al, 2017).…”

Section: Resultsmentioning

confidence: 99%

The Effect Of Cash Turnover, Number Of Customers, Leverage And Receivable Turnover On Profitability

Ekayani

PUTRAWAN

TRISNADEWI

2022

JoGTA

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The purpose of this study is to empirically examine the effect of cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The location of this research is the Village Credit Institution (LPD) in Seririt District. The object of the research is cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The population in this study is the LPD of Buleleng Regency, totaling 169 LPD. From a population of 169 LPDs in Buleleng Regency, because the object in this study uses Seririt sub-district, the sample is in study this is whole LPD which there is in Subdistrict seririt, So the sample in this study took 25 samples of LPDs in Seririt District, which met the following sample criteria for all LPDs in Seririt District registered in the LPLPD of Buleleng Regency. The analysis technique used is multiple regression analysis. The results showed that Cash Turnover , Number of Customers, Leverage and Accounts Receivable Turnover had a positive effect on profitability at the Village Credit Institution (LPD) in Seririt District in 2018-2021.

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“…According to (Hasibuan, 2016), human resource management is a strategic way of expertise, motivation, progress, and management of employees. Previous research (Anita Ardiyanti, 2018) shows that human resource competence positively impacts the implementation of good governance.…”

Section: Introductionmentioning

confidence: 96%

ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS

MARZUKI

HIDAYAH

2023

JoGTA

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This study aims to determine the effect of the effectiveness of the internal control system, the application of accounting information systems, and the competence of human resources on the implementation of good governance and its impact on the quality of regional financial statements. This research was conducted at the Regional Organization (OPD) in South Tangerang City using the purposive sampling method and conducted a survey of 30 OPD as a research sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method uses descriptive statistical analysis using SEM PLS as an analytical tool in this study. The results showed that: the effectiveness of the internal control system has a positive and significant effect on good governance, the application of the accounting information system does not have a significant effect on good governance, Human resource competence does not have a significant effect on good governance, the effectiveness of internal control does not have a significant effect on the quality of financial statements, the establishment of accounting information systems has no significant effect on financial statements, human resource competence has no significant effect on financial statements, and good governance has a positive and significant impact on the quality of financial statements.

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Efektivitas Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia, Terhadap Implementasi Good Governance Serta Impikasinya Pada Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Di Kabupaten Tangerang

Cited by 5 publications

References 0 publications

The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI

The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI

The Effect Of Cash Turnover, Number Of Customers, Leverage And Receivable Turnover On Profitability

ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS

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