Mahendro Sumardjo
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Moderating effect of internal control system to determinants influencing the financial statement disclosure
Khoirul Aswar , Jumansyah Jumansyah , Sri Mulyani , Mahendro Sumardjo doi: http://dx.doi.org/10.21511/imfi.18(3).2021.10Investment Management and Financial Innovations Volume 18, 2021 Issue #3 pp. 104-112
Views: 1749 Downloads: 714 TO CITE АНОТАЦІЯThis study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.
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Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure
Alfareza Desta Prasetyo Adi Zainudin , Khoirul Aswar , Noegrahini Lastiningsih , Mahendro Sumardjo , Taufeni Taufik doi: http://dx.doi.org/10.21511/ppm.19(4).2021.42Problems and Perspectives in Management Volume 19, 2021 Issue #4 pp. 519-529
Views: 854 Downloads: 479 TO CITE АНОТАЦІЯIn a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.
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Determinant factors on the disclosure level of local government’s financial statements in Indonesia
Khoirul Aswar , Alvin Yoga Fanany , Mahendro Sumardjo , Meilda Wiguna , Eka Hariyani doi: http://dx.doi.org/10.21511/pmf.11(1).2022.01Public and Municipal Finance Volume 11, 2022 Issue #1 pp. 1-9
Views: 669 Downloads: 204 TO CITE АНОТАЦІЯFinancial reports are required from both the federal and municipal governments to demonstrate and improve governance and raise openness and accountability of government financial management. This study aims to determine how much mandatory disclosure in local government financial reports can be increased by adding variables such as the number of members in the legislative body, debt, and population, as well as a control variable – the age of the municipal authorities. The population of this study comprised all Local Government Financial Statements (LGFS) in Indonesia and the Supreme Audit Agency’s financial statement auditing requirements as of 2018. The paper adopted a purposive sample technique; 248 local governments in Indonesia were sampled. This study tested hypotheses using multiple regression analysis with the SPSS Version 25 application. The findings show that the number of members in the legislative body, debt, and total population do not affect the level of LGFS disclosure; however, the level of welfare does. This study should provide information that can help increase LGFS disclosure in a way that is valuable for local governments. Utilization of information technology in meeting social demands more efficiently and effectively is one of the strategies for local governments in carrying out financial statement disclosures.
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Personal and reliability factors affecting adoption and utilization of e-government: An effect of intention to use
Rachmawati , Khoirul Aswar , Mahendro Sumardjo , Meilda Wiguna , Eka Hariyani doi: http://dx.doi.org/10.21511/ppm.20(2).2022.23Problems and Perspectives in Management Volume 20, 2022 Issue #2 pp. 281-290
Views: 834 Downloads: 253 TO CITE АНОТАЦІЯThis study aims to examine and prove the effect of personal and reliability factors on both the adoption as well as the utilization of e-government indirectly through the intention to use. The proposed model uses various theories, such as technology acceptance, diffusion of innovation, and unified theory of acceptance and use of technologies. It incorporates contracts from the e-government adoption and usage model to explore and understand the factors that drive different types of e-technology adoption and use. Employing purposive sample, the paper collected around 158 respondents that were used to support this study. According to the findings, there are 103 government employees in the sample, 36 general public, and 19 businessmen in the Provincial Government of DKI Jakarta (Indonesia). After the questionnaire’s reliability and validity were rigorously evaluated, the data were analyzed using the Structural Equation Modeling (SEM) technique. The results indicate that personal factors and perceived trust significantly affect the adoption and the utilization of e-government. In addition, reliability variables highly influence intention to use. Moreover, intention to use does not mediate the effect of personal factors, reliability factors, and e-government adoption use. This study is expected to be material for consideration and evaluation of the quality of ICTs-based public information for government officials and staff.
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E-procurement adoption in Indonesian government: A study of TOE model
Stefanus Ardy Susantya , Khoirul Aswar , Mahendro Sumardjo , Ingrid Panjaitan , Andreas Andreas doi: http://dx.doi.org/10.21511/im.18(3).2022.09Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. The Indonesian government is eager to implement e-procurement in accordance with Presidential Regulation No. 16 of 2018 on government procurement. The purpose of this study is to assess the impact of each TOE model factor on Indonesian e-procurement adopters, as well as to investigate how the diffusion of innovation theory categorizes them. This study employed a quantitative method and SmartPLS version 3.0 to examine the model, based on Teo et al. (2009), which set the major structure. In this study, state-owned firms and their subsidiaries, as well as other private enterprises that operate in the infrastructure and construction sectors and participate in Indonesia’s e-procurement system, were used as samples. The result show that top management support (β = 0.279; p < 0.05) and information sharing culture (β = 0.783; p < 0.05) have positive and significant effects on e-procurement adoption. On the other hand, perceived cost (β = 0.097; p > 0.05), firm size (β = –0.080; p > 0.05), and business partner influence (β = –0.057; p > 0.05) did not contribute any effect significantly. This study expects that the organizing committee for government goods and services procurement, as well as participants in government goods and services procurement, would pay attention to and consider significant components in the implementation of e-procurement outside of the applicable legislation.
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Determinants of accrual accounting adoption: The role of organizational culture
Meilda Wiguna , Khoirul Aswar , Eka Hariyani , Mahendro Sumardjo , Azwir Nasir doi: http://dx.doi.org/10.21511/ppm.21(1).2023.08Problems and Perspectives in Management Volume 21, 2023 Issue #1 pp. 83-91
Views: 753 Downloads: 321 TO CITE АНОТАЦІЯThis study aims to investigate the relationship between communication, training, educational background and the adoption of accrual accounting. It also examines whether organizational culture moderates the relationship between these factors and the adoption of accrual accounting. The census sampling method was utilized to choose 44 finance division staff for this investigation. Structural equation modeling (SEM) using Smart PLS version 3.0 was employed in this paper for data analysis. In addition, a systematic questionnaire was issued to the heads of financial divisions and administrative staff in Riau city, Indonesia, in order to collect relevant data. The findings of this study revealed that the adoption of accrual accounting is influenced by communication and training, while educational background has insignificant effect. Furthermore, the interaction between training and communication in accrual accounting adoption is moderated by organizational culture. Meanwhile, organizational culture does not moderate the relationship between educational background toward the adoption of accrual accounting. Therefore, this study assists local governments in providing feedback on the implementation of various government accounting policies. Moreover, it offers information on local government coordination and solutions for accrual-based accounting systems adoption, which can be utilized as a reference for the public and local government in creating and fully adopting relevant policies. Finally, it can be used to establish and improve administrative structures in the public sector.
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An investigation of the factors affecting citizens’ adoption of e-government in Indonesia
Khoirul Aswar , Wisnu Julianto , Mahendro Sumardjo , Ingrid Panjaitan , Azwir Nasir doi: http://dx.doi.org/10.21511/ppm.21(2).2023.21Problems and Perspectives in Management Volume 21, 2023 Issue #2 pp. 187-197
Views: 725 Downloads: 271 TO CITE АНОТАЦІЯThe citizen acceptance of e-government is widely researched in industrialized nations; however, only a few studies have looked at the adoption of e-government in developing nations, including Indonesia. This study aims to identify the elements influencing Indonesian citizens’ acceptance of electronic governance. The following models are suggested to achieve this purpose: the information system success model (ISSM) and the technology adoption model (TAM). The sample includes 735 respondents in Indonesia; the self-selection convenience sampling technique was used in this study. The findings indicated that perceived usefulness is positively impacted by system quality (β = 0.113; p < 0.05), information quality (β = 0.502; p < 0.05), and service quality (β = 0.285; p < 0.05). Furthermore, considering the TAM model, perceived usefulness (β = 0.762; p < 0.05) has a favorable impact on intentions to use e-government, and intention to use (β = 0.502; p < 0.05) favorably influences user behavior. The findings of this study advance theoretical knowledge by developing and validating an integrated model for the effect of e-government adoption, information quality, system quality, and service quality on perceived usefulness. Risks may be lessened by enhancing the systems and capabilities that enable citizens to use e-government. Additionally, this paper offers various recommendations for improving and promoting e-government in Indonesia.
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