Indonesia Accounting Journal

Village financial management: Case study in â€œKampung Srerâ€

Vebby Kareth, David Paul Elia Saerang, Novi Swandari Budiarso — Mon, 18 Jan 2021 00:00:00 +0800

This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems.Â Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment

Tue, 16 Feb 2021 00:00:00 +0800

The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditorsâ€™ ethics and professional commitment.

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

Eristamia Faizul Muna, G. Anggana Lisiantara — Thu, 01 Apr 2021 00:00:00 +0800

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the companyâ€™s financial statement. The studyâ€™s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the companyâ€™s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

The effect of activity ratios, liquidity, and profitability on the dividend payout ratio

Thu, 08 Apr 2021 00:00:00 +0800

Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.

Stock return determinants in Indonesia

Enung Nurhayati, Amir Hamzah, Helmi Nugraha — Tue, 13 Apr 2021 00:00:00 +0800

The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry.

Indonesia Accounting Journal

Village financial management: Case study in â€œKampung Srerâ€

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

The effect of activity ratios, liquidity, and profitability on the dividend payout ratio

Stock return determinants in Indonesia

Village financial management: Case study in â€œKampung Srerâ€