http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/issue/feed Jurnal Akuntansi dan Keuangan Daerah 2018-11-23T19:08:10+07:00 Cornelia Matani jurnalakuntansiuncen@gmail.com Open Journal Systems <p>Jurnal ini memuat artikel-artikel berkaitan dengan Akuntansi Sektor Publik, Akuntansi Manajemen, Auditing, Keuangan dan Sistem Informasi.</p> http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/59 ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN AKUNTANSI (FRAUD) DI PEMERINTAH KOTA JAYAPURA 2018-11-20T08:20:30+07:00 Irvan Krisna Arsad irvan.krisna96@gmail.com Agustinus Salle agustinussalle@gmail.com Mariolin Sanggenafa mariolin.s@gmail.com <p><em>This study aims to analyze factors affecting the occurrence of fraud (fraud) trend in the Government of Jayapura City. This research was conducted on 18 Government agencies in Jayapura City. Data collection in this research was used questionnaire to the civil servant (PNS) working on Organization of Regional Region (OPD) Government of Provinsi Papua. The sampling technique was used in this research is purposive sampling. The number of samples taken as much as 150 respondents. Data analysis techniques using Partial Least Square (PLS) or Smart PLS 3.0 Based on the results of the analysis using the PLS test tool shows that the effectiveness of internal control does not affect the fraud of accounting (Fraud) in Jayapura City Government, organizational culture has no effect on fraud accounting (Fraud) in Jayapura City Government, the compensation suit does not affect the accounting fraud in the Government of Jayapura City, (Fraud) in Jayapura, procedural justice has no effect on accounting fraud in the Government of Jayapura City, organizational commitment has an effect on accounting fraud (Fraud) in Jayapura City Governmental System, distributive justice has no effect on accounting fraud (Fraud) in the Government of Jayapura City.</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/69 PENGARUH BUDAYA ORGANISASI DAN PERAN AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN KOMPONEN STRUKTUR PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING 2018-11-23T19:08:10+07:00 Christi Novita Lorensa remetwanovi@gmail.com Syaikhul Fallah sehu_falah@gmail.com Mariolin A. Sanggenafa mariolin.s@gmail.com <p><em>This study aims to look at factors that influence fraud prevention consisting of organizational culture, the role of internal audit, and internal control components. The controlling component here serves as an intervening variable. The population of this study are internal government auditors working in Inspectorate of Papua Province, Inspectorate of Jayapura City and Inspectorate of Jayapura Regency. The hypothesis in this study was tested using spss 16. The results showed that organizational culture, the role of Internal Auditor and internal control system have a significant positive effect on fraud prevention in Inspectorate of Papua Province, Jayapura City and Jayapura Regency. Organizational culture does not affect the prevention of fraud through the implementation of internal control components and the role of internal auditors does not affect the prevention of fraud through the implementation of internal control systems.</em></p> 2018-11-23T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/61 PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, TAX AMNESTY, LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK 2018-11-20T10:13:07+07:00 Maria Cristine Andiko mariacristine110@gmail.com Meinarni Asnawi meinarni.asnawi@gmail.com Bill J. C. Pangayow bill.pangayouw@gmail.com <p><em>This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is&nbsp;</em><em>taxpayer compliance.This research uses qualitative approach with its research population that is Taxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear&nbsp;</em><em>regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environment simultaneously have a significant effect on taxpayer compliance in KPP Pratama jayapura.</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/62 PENGARUH TIPE INDUSTRI, PROFITABILITAS, MEDIA EXPOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE 2018-11-20T11:57:26+07:00 Endang Pujiastuty Nainggolan Endangnainggolan096@gmail.com Bill J. C. Pangayow bill.pangayouw@gmail.com Anthonius H.C. Wijaya anthonius.citra@gmail.com <p><em>This study aims to obtain empirical evidence on the analysis of factors affecting the voluntary disclosure of carbon emissions in companies in Indonesia. Factors used include industry type, profitability, firm size and leverage. Measurement of carbon emission disclosure levels using content&nbsp;</em><em>analysis. There are 18 items to detect disclosure rates of carbon emissions. The population of this research is all financial data of non service industry companies listed on BEI period 2014-2016. Sampling method used in this research is purposive sampling method. The sample used in this research is non service industry which publishes annual and financial report during observation period and discloses carbon emission. The total sample used in this research is 27 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that industry type and company size have an effect on carbon emission disclosure, while profitability proxy with return on asset and return on equity and leverage have no effect on carbon emission disclosure.</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/63 PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP, DAN PROFITABILITAS TERHADAP BIOLOGICAL ASSET DISCLOSURE 2018-11-20T12:08:52+07:00 Marselina Inggrid Duwu marselinainggrit@gmail.com Sylvia Christina Daat sylvia_daat@gmail.com Hastutie N. Andriati hastuti_andriati@gmail.com <p><em>This study aims to obtain empirical evidence on the analysis of factors affecting biological asset disclosure which is still voluntary in the period of this research but has been effective as of January 1, 2018 in agricultural firms in Indonesia. Factors used include biological asset intensity, firm size,&nbsp;</em><em>ownership concentration, KAP type, and profitability. Measurement of biological asset disclosure using content analysis. There are 40 items to detect the level of biological asset disclosure. The population of this study is all financial data of agricultural companies listed on the BEI period 2012-</em><em>2016. Sampling method used in this research is purposive sampling method. The total samples used in this study were 53 samples. The data used is secondary data from Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis.The results of this study indicate that biological asset intensity and firm size have an effect on biological asset disclosure, while ownership concentration, KAP type, and profitability have no effect on biological asset disclosure.</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/64 PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT 2018-11-20T12:16:43+07:00 Margaretha Barung margarethabarung21@gmail.com Aaron M. A. Simanjuntak aaron_simanjuntak@gmail.com Linda Y. Hutadjulu linda_hutajdulu@gmail.com <p><em>This study aims to obtain empirical evidence on the analysis of factors affecting the extent to which disclosure of sustainability reports are voluntary to companies in Indonesia. Factors used include the size of the Board of Commissioners, the proportion of Independent Commissioners, the size of the Audit Committee, Institutional Share Ownership, Concentrated Shares and Size of the Company. Measurement of sustainability report disclosure rates using Global Reporting Initiative (GRI). There are 91 items to detect the level of sustainability report disclosure. The population of this study is all financial data of companies listed on the BEI period 2011-2016. Sampling method used in this research is purposive sampling method. The samples used in this study are all companies that publish annual and financial reports during the period of observation. The total sample used in this study are 16 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis.&nbsp;</em><em>The results of this study indicate that commissionaries independent, concentration institutional ownership and firm size have an effect on sustainability report disclosure, while board commisioner’s size, audit committee size and institutional capital ownership have no effect on sustainability report disclosure.</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/65 PENGARUH INDEPENDENSI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR 2018-11-20T13:02:45+07:00 Siti Rofingatun sitiro@yahoo.com <p><em>This study aims to examine independence factor that affecting the style of leadership to the performance of auditor. This study was conducted at Finance and Regional Development Board of Papua Province. This study uses primary data, namely by distributing questionnaires to respondents.&nbsp;</em><em>Respondents in the study were auditors totaling 47 people. The analytical tool in this study uses Smart-PLS, which must Assessed the Outer Model and the Structural Model or the Inner Model. The results of this study show partially the leadership style and independence affect the auditor's performance with a significance value of 0,000 and 0,025 respectively.</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/66 PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH STUDI PADA SKPD PEMERINTAH KOTA JAYAPURA 2018-11-20T13:15:05+07:00 Agustinus Salle agustinussalle@gmail.com Cornelia D. Matani cornelia_desiana@gmail.com <p><em>This study aims to analyze the Effect of Characteristics of Budget Objectives and Regional Financial Management on the Performance of Local Governments in Jayapura City in order to realize good governance, and to know the factors that influence the Performance of Local Government. The data collection technique used in this study was primarily by using a questionnaire through the survey method for Civil Servants (PNS), namely the head of the section and sub-section in the 28 Regional Government Work Unit (SKPD) of the Jayapura City Government. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that the characteristics of the Budget Objective: there is no influence between budgetary participation on the performance of local governments, there is a positive and significant influence between the clarity of budget objectives on local government performance, there is no influence between budget feedback on local government performance, there is no influence between evaluation of the budget for the performance of local governments, there is no influence between the difficulty of budget objectives on the performance of local governments, there is a positive and significant influence on regional financial management on the performance of local governments.</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/67 PENGARUH OPINI AUDIT TERHADAP KINERJA PEMERINTAH DAERAH DENGAN REALISASI PENDAPATAN DAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING 2018-11-20T13:28:26+07:00 Anthonius H.C. Wijaya anthonius.citra@gmail.com Andika Rante andika.rante@gmail.com Putri Inda Ramandey putri.ramandey@gmail.com <p>This study aims to obtain empirical evidence about the effect of audit opinion on the performance of local governments with the realization of regional revenues and expenditures as an intervening variable in empirical studies in district and city governments in the Papua Province. Regional income is reflected in the value of absolute logarithm natural total Regional Original Income. Regional expenditure is reflected in the value of absolute natural logarithms in total Operating Expenditures. Government performance is reflected in the score of the evaluation results of SAKIP implementation. This study used 28 districts and 1 city as samples from local governments in Papua Province. The sample is determined using purposive sampling. The results of this study indicate that the audit opinion does not have a direct effect on the performance of the local government or after it has been mediated by local revenue and operating expenses. Audit opinion affects Regional Original Revenue. Regional Original Income does not affect the Performance of Local Governments. Audit Opinion has an effect on Operational Expenditures and Shopping Expenditures does not affect the Performance of Local Government.</p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/68 ANALISIS PERILAKU KONSUMEN TERHADAP KUALITAS LAYANAN BPS DI KABUPATEN MERAUKE PROVINSI PAPUA 2018-11-20T13:36:53+07:00 Elsyan Rienette Marlisa elsyan.marlisa@gmail.com <p><em>The Papua Provincial Government by placing BPS (Central Bureau of Statistics) as one of the assets&nbsp;</em><em>that will be used to contribute services and data to the regional economy, as an institution that has&nbsp;</em><em>the opportunity to become the leading contributor to contribute information about service quality&nbsp;</em><em>aspects and data quality for the region through provision BPS data quality. This study aims to identify&nbsp;</em><em>and analyze Asek Satisfaction and expectations for data user segmentation, BPS Service Quality and&nbsp;</em><em>BPS data quality, level of satisfaction and provide recommendations on the type and quality of&nbsp;</em><em>statistical data and information and analyze BPS Service Variables in Merauke Regency. The method&nbsp;</em><em>used is Quantitative Analysis, Web Analysis and Cartesian Diagram (Importance Performance&nbsp;</em><em>Analysis Matrix). The results of the study show that 1). The Value of Satisfaction and Expectation&nbsp;</em><em>Aspects of Quality Service Aspects of BPS in Merauke Regency to date states that the value of aspects&nbsp;</em><em>of satisfaction and expectation on data quality for satisfaction aspects states not to be satisfied with&nbsp;</em><em>score 2.; The Value of Satisfaction and Expectation Aspects Against the Quality Aspect of BPS Data&nbsp;</em><em>to date states that the Value of the Satisfaction Aspect Stating (Score 2) Not Satisfied and Expectations&nbsp;</em><em>on BPS Service Quality Aspects Satisfaction states (Score 3) Is Important. 2) Attributes contained in&nbsp;</em><em>Quadrant A are attributes 1. Requirements (2,915) and 5. Facilities (2,927) and 6. Complaint&nbsp;</em><em>Services (2,927) that need to be considered by BPS to keep consumers satisfied with various BPS&nbsp;</em><em>services and BPS data quality . BPS Merauke Regency should make the factors contained in this&nbsp;</em><em>quadrant A as a strategy to compete with other Data / Information Providers Institutions either&nbsp;</em><em>conducted by Bappeda or NGOs and other institutions. Suggestion of findings: Provision of BPS&nbsp;</em><em>Services needs to be improved so as to achieve minimum service standards, especially in terms of&nbsp;</em><em>requirements must be reviewed and improve the Quality of HR involved in services by allocating&nbsp;</em><em>operational costs</em></p> 2018-11-20T00:00:00+07:00 ##submission.copyrightStatement##