Moderating effect of internal control system to determinants influencing the financial statement disclosure
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Received May 20, 2021;Accepted August 3, 2021;Published August 9, 2021
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Author(s)Link to ORCID Index: https://orcid.org/0000-0003-2508-1161Link to ORCID Index: https://orcid.org/0000-0002-6616-9429
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DOIhttp://dx.doi.org/10.21511/imfi.18(3).2021.10
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Article InfoVolume 18 2021, Issue #3, pp. 104-112
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Cited by6 articlesJournal title: Local Government StudiesArticle title: The text complexity of local government annual reportsDOI: 10.1080/03003930.2022.2152009Volume: 49 / Issue: 5 / First page: 1135 / Year: 2023Contributors: Philip T. Roundy, John M. Trussel, Stephan A. DavenportJournal title: Public and Municipal FinanceArticle title: Influence factors on financial statements disclosure of Indonesian local governmentsDOI: 10.21511/pmf.12(2).2023.07Volume: 12 / Issue: 2 / First page: 82 / Year: 2023Contributors: Supriono Supriono, Eka Hariyani, Sem Paulus Silalahi, Rheny Afriana Hanif, Khoirul AswarJournal title: Journal of Economics and Behavioral StudiesArticle title: Determinants of Mandatory Disclosure for Local Government Financial StatementsDOI: 10.22610/jebs.v14i3(J).3308Volume: 14 / Issue: 3(J) / First page: 11 / Year: 2022Contributors: Afifah Muawanah, ErmawatiJournal title: Investment Management and Financial InnovationsArticle title: Factors affecting the disclosure level of local government financial statements: Role of audit opinionDOI: 10.21511/imfi.19(3).2022.24Volume: 19 / Issue: 3 / First page: 291 / Year: 2022Contributors: Thio Arya Raditya, Ermawati Ermawati, Khoirul Aswar, Andreas Andreas, Ingrid PanjaitanJournal title: Investment Management and Financial InnovationsArticle title: Disclosure level of local government’s financial statements in Indonesia: Role of the internal control systemDOI: 10.21511/imfi.20(3).2023.02Volume: 20 / Issue: 3 / First page: 13 / Year: 2023Contributors: Rheny Afriana Hanif, Sem Paulus Silalahi, Supriono Supriono, Eka Hariyani, Meilda WigunaJournal title: Investment Management and Financial InnovationsArticle title: Factors influencing financial statement disclosure: Empirical evidence from IndonesiaDOI: 10.21511/imfi.19(2).2022.20Volume: 19 / Issue: 2 / First page: 230 / Year: 2022Contributors: Eka Hariyani, Khoirul Aswar, Meilda Wiguna, Ermawati, Yuneita Anisma
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This 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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JEL Classification (Paper profile tab)G38, H83, M41, M48
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References34
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Tables3
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Figures0
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- Table 1. Summary of the final sample
- Table 2. Summary of descriptive statistic
- Table 3. PLS path algorithm and bootstrapping
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Conceptualization
Khoirul Aswar, Jumansyah Jumansyah
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Data curation
Khoirul Aswar, Sri Mulyani, Mahendro Sumardjo
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Formal Analysis
Khoirul Aswar, Jumansyah Jumansyah
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Resources
Khoirul Aswar, Sri Mulyani, Mahendro Sumardjo
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Software
Khoirul Aswar, Jumansyah Jumansyah
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Supervision
Khoirul Aswar
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Validation
Khoirul Aswar, Jumansyah Jumansyah, Sri Mulyani
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Writing – original draft
Khoirul Aswar
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Methodology
Khoirul Aswar, Jumansyah Jumansyah, Sri Mulyani
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Visualization
Jumansyah Jumansyah, Mahendro Sumardjo
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Writing – review & editing
Jumansyah Jumansyah, Sri Mulyani
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Investigation
Sri Mulyani, Mahendro Sumardjo
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Conceptualization
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Perceived health risk, online retail ethics, and consumer behavior within online shopping during the COVID-19 pandemic
Yuniarti Fihartini , Arief Helmi , Meydia Hassan , Yevis Marty Oesman doi: http://dx.doi.org/10.21511/im.17(3).2021.02Innovative Marketing Volume 17, 2021 Issue #3 pp. 17-29 Views: 4419 Downloads: 1703 TO CITE АНОТАЦІЯThe risk of virus contracting during the COVID-19 pandemic has changed consumer preference for online shopping to meet their daily needs than shopping in brick-and-mortar stores. Online shopping presents a different environment, atmosphere, and experience. The possibility of ethical violations is higher during online than face-to-face transactions. Therefore, this study was conducted to investigate the influence of perceived health risk and customer perception of online retail ethics on consumer online shopping behavior during the COVID-19 pandemic, involving seven variables, namely perceived health risk, security, privacy, non-deception, reliability fulfillment, service recovery, and online shopping behavior. The data were collected through an online survey by employing the purposive sampling technique to a consumer who has shopped online during the COVID-19 pandemic in Indonesia. 315 valid responses were obtained and analyzed through quantitative method using SEM-Amos. The results showed that perceived health risk and four variables of online retail ethics including security, privacy, reliability fulfillment, and service recovery affected online shopping behavior. Meanwhile, non-deception was found to have an insignificant effect. The coefficient value proved perceived health risk to be more dominant in influencing online shopping behavior than the variables of online retail ethics. Thus, consumers pay more concern for their health during online shopping. However, positive consumer perceptions of the behavior of online retail websites in providing services also can encourage consumers to shop online during this pandemic.
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Human resource management in promoting innovation and organizational performance
I Gede Riana , Gede Suparna , I Gusti Made Suwandana , Sebastian Kot , Ismi Rajiani doi: http://dx.doi.org/10.21511/ppm.18(1).2020.10Problems and Perspectives in Management Volume 18, 2020 Issue #1 pp. 107-118 Views: 3445 Downloads: 811 TO CITE АНОТАЦІЯHuman resource management (HRM) is one of the elements enabling an organization to remain competitive in turbulence conditions. The effective practice of HRM makes competent and innovative employees contributing to the achievement of organizational objectives. This study aims to analyze HRM practices in creating innovation and organizational performance. The questionnaire was used to measure the respondents’ perceptions of variables used by a Likert scale. A survey of 126 manager samples and middle managers at export-oriented short and medium enterprises (SMEs) in Bali, Indonesia, was conducted to test the model. The analysis has shown that the proposed model was proven to be compliant with the research hypotheses. HRM significantly affects organizational performance and innovation, and it was found out that innovation can improve organizational performance. However, in the process of simultaneous testing, it was found out that innovation cannot improve organizational performance. The lack of attention to investments in human resources became one of the barriers to SMEs in creating innovation.
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Positive contribution of the good corporate governance rating to stability and performance: evidence from Indonesia
Problems and Perspectives in Management Volume 16, 2018 Issue #2 pp. 1-11 Views: 3142 Downloads: 303 TO CITE АНОТАЦІЯThis paper aims to examine the impact of Good Corporate Governance (GCG) practice on bank stability and performance. Governance is measured using the GCG rating that covers eleven aspects. The authors apply instrumental regression to link governance to performance and stability. The study covers a sample of 150 banks. The result shows that bank stability can mediate bank governance and bank performance. On the determinant of bank performance, it can be concluded that the GCG rating is positive and directly influences bank performance. Bank stability is also positive for bank performance indicating the indirect contribution of the GCG rating to bank performance. NPL, LDR, CAR and bank’s size (LASSET) are all negative and significant. The aim of this paper is to provide strong empirical evidence on the importance of governance and stability for performance. The limitations of this paper are the size of the sample and that it only covers public banks which are theoretically required to apply better governance in all aspects of their business by the Capital Market Authority.