Dyah Setyaningrum

University of Indonesia | UI · Accounting

Tujuan pertama dari penelitian ini adalah untuk menguji pengaruh hasil audit pada kinerja pemerintah daerah. Selanjutnya, yang kedua adalah menguji peran moderasi dari good governance pada hubungan antara hasil audit dan kinerja pemerintah daerah. Studi ini memiliki observasi sebanyak 536 data pemerintah daerah yang terdiri dari 134 Pemerintah Daer...

This study aimed to fill the gap by measuring and examining the level of GPG for local governments in Indonesia. The study used a multidimensional index by incorporating information from the Indonesia Governance Index (IGI) principles indicators, the Evaluation of local government performance reports, the annual reports of local governments financi...

Penelitian ini bertujuan untuk menganalisis dampak e-learning terhadap anggaran pelatihan, perbandingan standar biaya keluaran pelatihan klasikal dan e-learning, dan penyusunan standar biaya keluaran sesuai dengan komponen pembentuk biaya yang diperlukan untuk menyelenggarakan e-learning. Penelitian ini diharapkan dapat memberikan rekomendasi dalam...

The objective of this study is twofold. First is examining the effect of audit results on the local government performance. Secondly is examining the moderating role of performance measurement system on the relationship between audit results and local government performance. This study collected 846 local governments' data from 282 local authoritie...

This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consisted of 11 provincial elections, 55 municipal electi...

This study aims to analyze the pattern of official travel misappropriation, especially related to the pattern of the type of case that usually occurred, the misappropriation causes, and the follow-up process for recommendation given. The research samples are all ministries in Indonesia in the year of 2015-2017. The method used in this study is mixe...

Purpose: The implementation of regional autonomy in Indonesia has been regulated based on Laws of the Republic of Indonesia No 23 of the year 2014 concerning the responsibility given by the central government of the regional government to govern its own region. This is defined as regional autonomy. The government has appointed the members of Region...

This study aims to analyze determinants that affect the quality of local government financial statements in Indonesia. The determinants used in this study are the follow-up audit recommendations from Supreme Audit Institution (SAI) and political competition. The quality of local governments financial statements is measured based on their qualitativ...

This research aims to analyse factors affecting the usefulness of governments' financial statements in Indonesia from preparers and user's perspective. Governments' financial statements may be ignored as they have no direct impact on stakeholders. Thus, this research would identify external and internal factors which significantly affect the useful...

Purpose This study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of...

This study aims to determine the effect of IFRS adoption on the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by multiple linear regression analysis. This study provi...

Purpose of the study: This study aims to investigate the opportunistic behavior of local government heads in Indonesia using discretionary spending (grant spending, social assistance, and financial assistance) to win an election. Methodology: The study uses logistic regression on 133 samples of district/municipal governments in Indonesia prior to t...

The purpose of this study is to analyse the impact of e-government on corruption perception index using a crosscountry study. Furthermore, this study aims to examine the most effective e-government components in combating corruption and compare the effects of e-government in developed and developing countries. E-Government is measured using the E-G...

The purpose of this study is to investigate the phenomena of political dynasties in Indonesia and its effect on local government performance. Moreover, this study also examines the moderating role of good public governance on the relationship between political dynasties and local government performance. Political dynasties define as the condition w...

Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, pekerjaan audit dan komunikasi terhadap efektivitas audit internal. Penelitian ini masih relevan mengingat belum optimumnya fungsi audit internal yang ditunjukkan dari masih banyak kasus korupsi khususnya pada Kementerian/Lembaga. Penelitian ini adalah penelitian kuantitatif...

The purpose of this study is to analyse the impact of e-government on corruption perception index using a cross-country study. Furthermore, this study aims to examine the most effective e-government components in combating corruption and compare the effects of e-government in developed and developing countries. E-Government is measured using the E-...

This study aims to investigate discretionary spending proportion, disclosures, and audit findings around the election. Researches focus on discretionary spending disclosure quality in local government financial reports is limited. In addition, previous research focused more on the period ahead of the election. A total sample of 155 Local Government...

The purpose of the research is to assess competency gaps of entry-level auditor position in from the perspectives of four stakeholder groups: employers, junior auditors, lecturers and students. Areas of investigation include (1) perceived importance and differences in employability skills and abilities; (2) perceived knowledge; (3) perceived person...

The purpose of this study is toanalyze internal control system related to inventory management at University of X and aims to provide a recommendation to manage problems that occurred. Audit report from State Development Audit Agency stated that the university has not conducted proper and adequate control activities. The method in this research is...

The purpose of this study is to develop the scoring of Good Public Governance (GPG) in Indonesia in accordance with the GPG principles prepared by The National Committee on Governance Policy (KNKG) and adjusted to the indicators in the Indonesia Governance Index (IGI) as well as the Evaluation of Local Government Performance (EKPPD). Moreover, this...

This study aims to determine the effect of IFRS adoption on the the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by multiple linear regression analysis. This study p...

This study sets out to investigate the audit quality of Public Accounting Firm (PAF) and The Audit Board of the Republic of Indonesia (BPK) in examining local government financial statement as well as the amount of time required to complete an audit. The test was conducted using two sample groups. The first group is 34 entities audited by PAF in Fi...

Penelitian ini mengevaluasi secara empiris pengaruh karakteristik tata kelola pemerintahan dan e-government terhadap korupsi di Indonesia dengan menggunakan sampel 172 pemerintah daerah pada tahun 2011 hingga 2013. Karakteristik tata kelola pemerintahan dalam penelitian ini diukur melalui akuntabilitas, fairness, desentralisasi, transparansi, profe...

Objective - Transparency is promoted as one of the most important measures against corruption. E-government provides greater access to information that can subsequently increase transparency, accountability, and be used as an effective anti-corruption tool. The purpose of this study is to examine the relationship between e-government and corruption...

Penelitian ini bertujuan untuk menguji pengaruh penerapan e-government terhadap tingkat persepsi korupsi dengan menggunakan studi lintas negara. E-Government diharapkan dapat mendorong reformasi administrasi dan budaya transparansi informasi publik demi memperkuat inisiatif pemberantasan korupsi. Penelitian ini mengukur e-government menggunakan dig...

The purpose of this study is to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to insufficient corruption cases, especially in the Ministries/Agencies. This research is a quantitative research with questionnaires using auditors in Inspectorate General...

The purpose of this study is to analyze the effect of functional, legislative and public monitoring on local government performance in Indonesia for the year of 2012-2013. The local government performance is measured by Local Government Performance Index released by Ministry of Internal Affairs of Indonesia. Functional monitoring is measured by the...

The purpose of this study is to analyze the direct and mediating effects of an auditor's quality and the legislative's oversight on the follow-up of audit recommendations and audit opinion. We use Indonesia's local governments' data from 2010-2012. Auditor's quality was measured by auditor's quality index; while the legislative's oversight was meas...

The purpose of this study is to examine the relationship between good public governance, corruption and public service quality. We use observations from local government (districts and cities) in Indonesia during 2010-2015. Good public governance (GPG) measured by GPG Index based on public governance principles from The Indonesian National Committe...

The purpose of this study is to analyze the determinants of state financial audit quality which consist of auditor quality, auditee financial accountability and cross review. This study uses sample of 238 financial audits on government institution and ministry in 2012-2014. Audit quality is measured by audit quality index using two audit quality in...

This objective of this research is to analyze the influence of e-government implementation and accountability toward the corruption perception in the Ministry/Institution. This research uses quantitative methods with multiple linear regression with samples of the Ministries/Institution in Indonesia from 2011 until 2014. The variable corruption perc...

The purpose of this research is to analyze the effect of audit findings and its follow-up on the level of corruption and number of audit findings on the Ministries/Institutions in Indonesia. This research uses panel data with 24 accused-Ministries/Institutions that were being investigated by KPK during the period of 2010-2013 as the sample. The res...

The purpose of this research is to see the comparison of perceptions on the benefits of Student Centered Learning (SCL) methods to accounting students' soft skill development. Accounting students' soft skills are measured by accounting students' assessment (perception) to soft skills benefits that were acquired through SCL methods, such as Collabor...

Abstrak Artikel ini bertujuan menganalisis peran BPKP terhadap opini dan temuan audit LKPD. Peran BPKP yang diuji pengaruhnya adalah asistensi, audit kinerja dan audit operasional, monitoring dan evaluasi, sosialisasi dan bimbingan teknis serta perbaikan kualitas laporan keuangan dan tindak lanjut temuan audit. Sampel yang digunakan pada penelitian...

The purpose of this study is to analyze the effect of functional and legislative monitoring to the local government performance in Indonesia for the period of 2011-2012. The local government performance is measured by Local Government Performance Index released by Ministry of Internal Affairs for 2011 and 2012. Functional monitoring is measured by...

The purpose of this research to analyze the effect of audit findings, the follow up of audit recommendation, and quality of human resources on the audit opinion with disclosure level of financial statements as intervening variable. The samples of this research were 74 Ministries/Institutions in Indonesia from 2010-2013. The results show that the au...

The purpose of this research is to analyze the effect of audit opinion, audit finding, and audit rectification on corruption perception on local government in Indonesia during 2008-2010. This study is quantitative research by using panel data and multiple regression with random effect model. The study shows that audit opinion and audit rectificatio...

Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003). Data were collected by conducting...

The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1) auditors’ early employment problem; (2) university performance; and (3) university...

The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1) auditors’ early employment problem; (2) university performance; and (3) university...

The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result show...

The purpose of this research is to analyze the effect of local government characteristics on the level of disclosure of Local Government Financial Statements (LKPD) based on Government Accounting Standard. We use sample from 620 LKPD in Indonesia during 2008-2009. We found that the average rate of LKPD disclosure is 52.09%. The local government cha...

This study examines the effect of foreign translation adjustments on firm value. Specifically, this study wants to test the opposite effect of the accounting treatment with economic conditions on foreign translation adjustments. Using sample of manufacturing firms in Indonesia from 2006-2011, the result shows negative significant association betwee...

This study examines the effect of foreign translation adjustments on firm value. Specifically, this study wants to test the opposite effect of the accounting treatment with economic conditions on foreign translation adjustments. Using sample of manufacturing firms in Indonesia from 2006-2011, the result shows negative significant association betwee...

This research aims to determine factors affecting the disclosure of social assistance expenditures. Fifty eight point thirty seven percent of Indonesian local governments has disclosed the details of the social assistance expenditures in the Notes To Financial Statements. A total of 293 samples which was selected to be tested by using logistic regr...

This research investigated whether corporate governance mechanism affects the firm 's bond rating in Indonesia. Specifically, investigation on whether corporate governance components, which are represented by ownership structure and influence, financial transparency and disclosure and board structure, affect the firm s bond rating. This research us...