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THE INFLUENCE OF INFORMATION, ORGANIZATIONAL OBJECTIVES AND TARGETS, AND EXTERNAL PRESSURE TOWARDS THE ADOPTION OF PERFORMANCE MEASUREMENT SYSTEM IN PUBLIC SECTOR Wijaya, Anthonius H. Citra; Akbar, Rusdi
Journal of Indonesian Economy and Business Vol 28, No 1 (2013): January
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.232 KB)

This research studies the use of performance measurement systems (PMS) in publicÂ sector. It provides empirical evidence on the influencing factors determined by the use ofPMS in Indonesian local government. Institutional theory, especially institutionalÂ isomorphism, is utilized as a theoretical lens to further explain the findings. The factorsunder examination are information, goals and objectives of the organization and externalÂ pressure. The context of the study is the Provincial Government of Yogyakarta (includingBantul, Gunungkidul, Kulonprogo, Sleman, and the City of Yogyakarta). This researchÂ uses mixed research method and employs Partial Least Square (PLS) and ThematicContent Analysis (TCA) to analyze and interpret the data. The results shows thatÂ information and external pressures have a positive and significant effect on the use of PMSin local government operations. In turn, information regarding incentive has a positiveÂ and significant effect on the use of PMS. In short, goals and objectives of the organization,information and external pressures influence the use of PMS.Keywords: information, goals and objectives of the organization, external pressures, theÂ use of performance measurement systems, institutional theory, mix method.

ANALISIS EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH Randalayuk, Christina; Asnawi, Meinarni; Wijaya, Anthonius H. Citra
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.32

The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed assets in terms of recordingthe assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan BintangRegency has carried out the bookkeeping. This comprises of process of recording regional fixedassets in lists of its users, the inventory cards, and in the database of regionalâ€™s fixed assets. Beforerecording the assets, at first, Asset have been identified into its classification based on the type andcodes of regional fixed assets. Thus, in general, it can be concluded that the implementation ofaccounting in the administration of fixed assets in The Financial and Asset Management Agency ofPegunungan Bintang Regency has been well implemented. Evaluation of administration of regionalfixed assets to the inventory on The Financial and Asset Management Agency in PegununganBintang Regency has been carried out in accordance with mandated regulations. This can be seenfrom the evidence of inventory execution such as the existence of recording documents, theDatabase of Inventory, and documented in Inventories Books. In addition, there are reportingdocuments such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation ofadministration of regional fixed assets in terms of reporting to The Financial and AssetManagement Agency in Pegunungan Bintang Regency is carried out in stages based on informationcontained in the list of assets keepers and a list of the authority of its users and keepers. Authoritiesof fixed assets users have to submit assets User Reports every semester, yearly, and 5 years toassets keepers.

ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA) Hesty Theresia Salle; Meinarni Asnawi; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

Pengaruh Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Farid Trayayudha; Anthonius H. Citra Wijaya; Pascalina V. S Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of IBM SPSS 24 software. This is to find out the varaibel picture of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The results of this study prove that there is a significant influence between the variables of Moral Obligation and Quality of Service. Meanwhile, variable Tax Compliance Costs, Tax Sanctions, and E-Filing Implementation have no significant effect on Taxpayer Compliance.

PENGARUH TIPE INDUSTRI, PROFITABILITAS, MEDIA EXPOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris Pada Perusahaan Non Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) Endang Pujiastuty Nainggolan; Bill J. C. Pangayow; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

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 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 anddiscloses 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

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Di Kota Jayapura) Iswahyudi Iswahyudi; Bill J. C. Pangayow; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The objectives in this study are: 1). To analyse the effect of budget participation on Managerial Performance on OPD in Jayapura City; and 2). To analyse the effect of budget participation on managerial performance of OPD in Jayapura City with work motivation as a moderating variable The population in this study were all civil servants in the Regional Devices Organizations (OPD) of the Jayapura City government consisting of 33 OPDs. The sample in this study amounted to 99 people. The statistical method used to test Hypotheses is simple regression and multilevel regression analysis with the interaction test approach Moderating Regression Analysis (MRA). Based on the results of the study, the tcount for the variable budget participation is 2.597 with a significance level of 0.012. With a significance level smaller than 0.05, H1 can be supported or in other words, government participation influences managerial performance. This proves that budget participation has a positive influence on managerial performance. The results of the analysis also show that, there is no influence between work motivation variables in moderating budgetaryparticipation with managerial performance as indicated by the value of t count of 0.030 with a significance of 0.976 which is greater than α = 0.05. Thus, the results of this study state that increasing work motivation does not cause an increase in managerial performance that participates in the budget.

FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI PAPUA Esra Erikson Sihombing; Anthonius H. Citra Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 1 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini bertujuan untuk melihat fenomena flypaper effect dengan cara menguji pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah. Penelitian ini dilakukan dengan jumlah sampel 26 kabupaten/kota dari 29 kabupaten/kota yang ada di Provinsi Papua untuk periode tahun 2010-2013. Data yang digunakan berupa data sekunder yaitu Laporan Realisasi Belanja yang diperoleh dari Badan Pemeriksa Keuangan Republik Indonesia Kantor Perwakilan Provinsi Papua. Metode statistik yang digunakan adalah statistik inferensial dengan analisis regresi sederhana dan berganda menggunakan perangkat SPSS (Statistic Product andService Solution). Hasil penelitian menunjukkan bahwa secara parsial, Pendapatan Asli Daerah maupun Dana Alokasi Umum berpengaruh signifikan positif signifikan terhadap belanja daerah. Hal ini menunjukkan bahwa telah terjadi flypaper effect, sesuai dengan syarat bahwa nilai koefisien Dana Alokasi Umum lebih besar daripada Pendapatan Asli Daerah.

PENGARUH OPINI AUDIT TERHADAP KINERJA PEMERINTAH DAERAH DENGAN REALISASI PENDAPATAN DAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING Anthonius H. Citra Wijaya; Andika Rante; Putri Inda Ramandey
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

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

PENDAPAT GOING CONCERN: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS Rismawati Rismawati; Anthonius H. Citra Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Tujuan dari penelitian ini adalah untuk menguji pengaruh kondisi internal perusahaan seperti kualitas audit, pertumbuhan perusahaan, ukuran perusahaan, debt to equity ratio, dan penundaan rapat umum pemegang saham pada penerimaan pendapat going concern pada perusahaan penghasil bahan baku dan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Sampel ditentukan dengan metode purposive sampling dengan jumlah sampel 20 perusahaan penghasil bahan baku dan 56 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Penelitian ini menggunakan regresi logistik untuk menganalisis pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa kelima variabel independen yaitu kualitas audit, pertumbuhan perusahaan, ukuran perusahaan, debt to equity ratio dan penundaan rapat umum pemegang saham tidak memiliki pengaruh yang signifikan terhadap penerimaan pendapat goingconcern

PERSEPSI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KORUPSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH Anthonius H. Citra Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The study aims to analyze and test hypotheses regarding the influence of individual behavior, internal oversight and ethical Culture of the Organization against the corrupt tendencies of the regionalbudget revenue and expenditure (APBD). Respondents in this study were students of the accounting study Program at several universities located in Jayapura City. In this study the sampling method used Purposive sampling. The Data Analysis method used is multiple regression analysis and testing tools using SPSS 24. The results showed that the individual behavior variables of influential internal supervision were not significant to the tendencies of the fraud/corruption behavior OF THE APBD. In addition, the organization's ethical cultural variables have a significant positive impact on the behavioral tendencies of APBD corruption.

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