The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standa... more The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial report...
PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)
This study was conducted to examine the effect of the variables Influence of financial ... more This study was conducted to examine the effect of the variables Influence of financial literacy, self control and parents' socio economic status on the consumptive behavior of Korean Pop (K-Pop) fan students in Jayapura City. The population of this study were students who were fans of k-pop music in the city of Jayapura who followed the Army_Jayapura Instagram as many as 207 people. Based on the purposive sampling technique, a sample of 104 people was obtained. This study uses descriptive quantitative methods obtained from distributing questionnaires through google form. The analysis technique used is multiple linear regression. The results of the study show that: (1) Financial literacy has a significant effect on consumptive behavior. (2) Self control has a significant effect on consumptive behavior. (3) Parents' socio economic status has no effect on consumptive behavior. (4) Financial literacy, self control and socio economic status of parents have a significant...
Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan atur... more Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Penelitian dilakukan di Pemerintah Kabupaten Jayapura. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data diperoleh dari hasil kuesioner yang diberikan secara langsung kepada responden. Metode analisis information dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keefektifan pengendalian intern, moralitas manajemen dan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. ketaatan aturan akuntansi dan kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi.
This study examines the Determinants of Performance Factors of Regional Government Agencies in Pa... more This study examines the Determinants of Performance Factors of Regional Government Agencies in Papua Province. The test was conducted on a sample of 77 respondents. The sample method used is purposive sampling. Data collection is done by direct survey. Hypothesis testing is tested empirically using multiple linear regression. The results of the analysis show that regional financial management has proven to have an effect on the performance of government agencies in the Papua Provincial Government, the Regional Financial Accounting System has no effect on the performance of government agencies in the Papua Provincial Government. governance is proven to have no effect on the performance of government agencies in the Papua Provincial Government and finally Regional financial management, regional financial accounting systems, supervision and good governance are proven to have a positive and significant effect on the performance of government agencies in the Papua Provincial Government.
PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)
This study was conducted to examine whether Financial Literacy, Lifestyle, Financial Attitude and... more This study was conducted to examine whether Financial Literacy, Lifestyle, Financial Attitude and Locus of Control have an effect on Financial Management Behavior in Accounting Students at Yapis University, Papua. The population in this study were all active and registered accounting students at Yapis University Papua. Samples were taken using purposive sampling method with a sample size of 50 respondents. The data used in this study were obtained using a questionnaire. Data analysis was performed using multiple linear regression analysis. Based on the results of the study, it shows that financial literacy and locus of control have a positive and significant effect on financial management behavior in accounting students at Yapis University, Papua. While lifestyle and financial attitudes have no positive and insignificant effect on financial management behavior in accounting students at Yapis University Papua
The quality of higher education in Maluku still not reckoned, both on the national or internation... more The quality of higher education in Maluku still not reckoned, both on the national or international level. Therefore, this study aims to determine the competitive advantage through the service mix. The characteristics of this research are descriptive and verification, with the Structural Equation Modelling analysis technique being used. Data collection through a questionnaire distributed to 242 study programs in Maluku, with an observation unit from the Chair of the Study Program. The results of the study found the competitive advantage of universities in Maluku could be improved through a service mix. The education industry has core product services, thus the implementation of the service mix will represent the key strategy. However, its implementation in the education industry is nevertheless rarely used, although it expresses a distinct relationship with the achievement of competitive advantage.
This study aims to determine the effect of the clarity of budget targets, reporting systems, and ... more This study aims to determine the effect of the clarity of budget targets, reporting systems, and community participation in the accountability of village fund management in Seririt District, Buleleng Regency. The study sample was 20 villages in Seririt District with 80 respondents. The method of determining the sample uses the saturated sample method and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. Based on the results of this study indicate that the clarity of budget targets, reporting systems, and community participation has a positive effect on the accountability of village fund management. This shows that the better the clarity of budget targets, reporting systems, and community participation, the better accountability of village fund management in Seririt District, Buleleng Regency. Keywords: clarity of budget targets, reporting systems, community participation, accountability
This research aims to measure the elasticity of local taxes and charges in the framework of Own-S... more This research aims to measure the elasticity of local taxes and charges in the framework of Own-Source Revenue (PAD) forecasting of Provincial Government in Indonesia. By using Fully Modified Least Square (FMOLS) method, the result shows that long-term elasticity or local taxes growth of 0.865 is still under GRDP growth, in accordance with the growth of charges of 0.756 shows the same result. While short-term elasticity or local taxes stability of 0.568 gives an overview of local taxes that is not sensitive to changes in GRDP, while the stability of charges of 2.704 shows the result is sensitive to changes in GRDP, however the value of stability is not supported sufficient significance so that the sensitivity factor of PAD is influenced by factor in beyond that. Forecasting result using the model in 2013, both local taxes and charges show better result than actual forecasting shown with smaller Revenue Forecast Error (RFE) value. Keywords: local taxes, local charges, FMOLS, RFE
This study aimed to analyze the impact of locus of control, task complexity, and organizational c... more This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culturebased development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture baseddevelopment did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance.
The purpose of this study was to find out and describe how effective the Village Fund Allocation ... more The purpose of this study was to find out and describe how effective the Village Fund Allocation (ADD) was in supporting rural development in the Mukai Mudik Village, Siinci District, Kerinci District, 2010-2017. The research method used is quantitative and qualitative descriptive. The type of data used is secondary data. The results showed that the average effectiveness of Village Fund Allocation in Mukai Mudik Village from 2010 to 2017 was effective, because the realization percentage was 90.2%. This indicates that the management of Village Fund Allocation in Mukai Mudik Village has not been optimally implemented. Because the realization of the Village Fund Allocation obtained has not yet reached the revenue target set in the Village Fund Allocation budget.
The purpose of this study is to examine and analyze the effect of auditor competence and independ... more The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Mo...
This study aimed at examining as well as analyzing the use of the online trading model. The varia... more This study aimed at examining as well as analyzing the use of the online trading model. The variables of the current study were attitude and perception of the use of online trading, moderated by university students' interests in PapuaIndonesia. The population of this study were five universities namely, STIEM Bongaya Makasar, Universitas Yapis Papua Jayapura (UNIYAP); Universitas Cenderawasih (Uncen); Universitas Science & Technology Jayapura (USTJ); Universitas Ottow & Geissler Papua (UOGP). The research sample was 97 students incorporated in the Capital Market Study Group and Trading Shares listed on the Indonesia Stock Exchange. It was a kind of incidental sampling. The data were analyzed through SPSS with two path analysis techniques. The results showed that attitude has a positive and significant influence on the use of online trading. In contrast, the perception of usage does not significantly affect the use of online trading. Next, interest in mediating the effect of atti...
This study aims at examining and analysing the effect of leverage on tax avoidance. The moderatin... more This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. e-ISSN 2302-8556
This Study aim to analyze inspection contribution quality of and fishery certification to Origina... more This Study aim to analyze inspection contribution quality of and fishery certification to Original Earnings of Area Town Maluku. Result of calculation, shown that regression coefessien inspection retribution quality of and certification result of fishery to original earnings area in Town Maluku equal to its 0,806 meaning if inspection retribution quality of and certification result of fishery increase/mounting equal to 1% hence growth fishery retribution will mount equal to 80,6 %. This study use obtained second data from Statistical Bureau Center Town Maluku. Data hereinafter analysis by using quantitative Analysis by using regression method and also verification examination of proven hypothesis that there are influence inspection retribution quality of and certification result of fishery to growth original earnings are.
Local generated revenue is one indicators a successfully on local financials independence in fina... more Local generated revenue is one indicators a successfully on local financials independence in financing governments activiy, because of it regency of King Ampat tried to explore financial resources by local tax and local charges exist to maximize general income. The study aims to determine the extent of the contribution of local taxes and local charges to the local generrated income. The methods used in this research is qualitative diskriptif by explaining the contribusions and the average contribution of each component of local tax and local charge as well as the total contributions of local tax and local charge periode 2010-2014 are presented in table as well as its descriptions. Results from this study indicate that the contribution of local tax and local charge to the local generated income in the regency of King Ampat during the periode of 2010-2014 are fluctuated. The biggest contributios of local tax is occurred in 2014 and the lowest contribution occurred in 2013. While the c...
The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standa... more The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial report...
PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)
This study was conducted to examine the effect of the variables Influence of financial ... more This study was conducted to examine the effect of the variables Influence of financial literacy, self control and parents' socio economic status on the consumptive behavior of Korean Pop (K-Pop) fan students in Jayapura City. The population of this study were students who were fans of k-pop music in the city of Jayapura who followed the Army_Jayapura Instagram as many as 207 people. Based on the purposive sampling technique, a sample of 104 people was obtained. This study uses descriptive quantitative methods obtained from distributing questionnaires through google form. The analysis technique used is multiple linear regression. The results of the study show that: (1) Financial literacy has a significant effect on consumptive behavior. (2) Self control has a significant effect on consumptive behavior. (3) Parents' socio economic status has no effect on consumptive behavior. (4) Financial literacy, self control and socio economic status of parents have a significant...
Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan atur... more Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Penelitian dilakukan di Pemerintah Kabupaten Jayapura. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data diperoleh dari hasil kuesioner yang diberikan secara langsung kepada responden. Metode analisis information dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keefektifan pengendalian intern, moralitas manajemen dan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. ketaatan aturan akuntansi dan kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi.
This study examines the Determinants of Performance Factors of Regional Government Agencies in Pa... more This study examines the Determinants of Performance Factors of Regional Government Agencies in Papua Province. The test was conducted on a sample of 77 respondents. The sample method used is purposive sampling. Data collection is done by direct survey. Hypothesis testing is tested empirically using multiple linear regression. The results of the analysis show that regional financial management has proven to have an effect on the performance of government agencies in the Papua Provincial Government, the Regional Financial Accounting System has no effect on the performance of government agencies in the Papua Provincial Government. governance is proven to have no effect on the performance of government agencies in the Papua Provincial Government and finally Regional financial management, regional financial accounting systems, supervision and good governance are proven to have a positive and significant effect on the performance of government agencies in the Papua Provincial Government.
PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)
This study was conducted to examine whether Financial Literacy, Lifestyle, Financial Attitude and... more This study was conducted to examine whether Financial Literacy, Lifestyle, Financial Attitude and Locus of Control have an effect on Financial Management Behavior in Accounting Students at Yapis University, Papua. The population in this study were all active and registered accounting students at Yapis University Papua. Samples were taken using purposive sampling method with a sample size of 50 respondents. The data used in this study were obtained using a questionnaire. Data analysis was performed using multiple linear regression analysis. Based on the results of the study, it shows that financial literacy and locus of control have a positive and significant effect on financial management behavior in accounting students at Yapis University, Papua. While lifestyle and financial attitudes have no positive and insignificant effect on financial management behavior in accounting students at Yapis University Papua
The quality of higher education in Maluku still not reckoned, both on the national or internation... more The quality of higher education in Maluku still not reckoned, both on the national or international level. Therefore, this study aims to determine the competitive advantage through the service mix. The characteristics of this research are descriptive and verification, with the Structural Equation Modelling analysis technique being used. Data collection through a questionnaire distributed to 242 study programs in Maluku, with an observation unit from the Chair of the Study Program. The results of the study found the competitive advantage of universities in Maluku could be improved through a service mix. The education industry has core product services, thus the implementation of the service mix will represent the key strategy. However, its implementation in the education industry is nevertheless rarely used, although it expresses a distinct relationship with the achievement of competitive advantage.
This study aims to determine the effect of the clarity of budget targets, reporting systems, and ... more This study aims to determine the effect of the clarity of budget targets, reporting systems, and community participation in the accountability of village fund management in Seririt District, Buleleng Regency. The study sample was 20 villages in Seririt District with 80 respondents. The method of determining the sample uses the saturated sample method and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. Based on the results of this study indicate that the clarity of budget targets, reporting systems, and community participation has a positive effect on the accountability of village fund management. This shows that the better the clarity of budget targets, reporting systems, and community participation, the better accountability of village fund management in Seririt District, Buleleng Regency. Keywords: clarity of budget targets, reporting systems, community participation, accountability
This research aims to measure the elasticity of local taxes and charges in the framework of Own-S... more This research aims to measure the elasticity of local taxes and charges in the framework of Own-Source Revenue (PAD) forecasting of Provincial Government in Indonesia. By using Fully Modified Least Square (FMOLS) method, the result shows that long-term elasticity or local taxes growth of 0.865 is still under GRDP growth, in accordance with the growth of charges of 0.756 shows the same result. While short-term elasticity or local taxes stability of 0.568 gives an overview of local taxes that is not sensitive to changes in GRDP, while the stability of charges of 2.704 shows the result is sensitive to changes in GRDP, however the value of stability is not supported sufficient significance so that the sensitivity factor of PAD is influenced by factor in beyond that. Forecasting result using the model in 2013, both local taxes and charges show better result than actual forecasting shown with smaller Revenue Forecast Error (RFE) value. Keywords: local taxes, local charges, FMOLS, RFE
This study aimed to analyze the impact of locus of control, task complexity, and organizational c... more This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culturebased development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture baseddevelopment did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance.
The purpose of this study was to find out and describe how effective the Village Fund Allocation ... more The purpose of this study was to find out and describe how effective the Village Fund Allocation (ADD) was in supporting rural development in the Mukai Mudik Village, Siinci District, Kerinci District, 2010-2017. The research method used is quantitative and qualitative descriptive. The type of data used is secondary data. The results showed that the average effectiveness of Village Fund Allocation in Mukai Mudik Village from 2010 to 2017 was effective, because the realization percentage was 90.2%. This indicates that the management of Village Fund Allocation in Mukai Mudik Village has not been optimally implemented. Because the realization of the Village Fund Allocation obtained has not yet reached the revenue target set in the Village Fund Allocation budget.
The purpose of this study is to examine and analyze the effect of auditor competence and independ... more The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Mo...
This study aimed at examining as well as analyzing the use of the online trading model. The varia... more This study aimed at examining as well as analyzing the use of the online trading model. The variables of the current study were attitude and perception of the use of online trading, moderated by university students' interests in PapuaIndonesia. The population of this study were five universities namely, STIEM Bongaya Makasar, Universitas Yapis Papua Jayapura (UNIYAP); Universitas Cenderawasih (Uncen); Universitas Science & Technology Jayapura (USTJ); Universitas Ottow & Geissler Papua (UOGP). The research sample was 97 students incorporated in the Capital Market Study Group and Trading Shares listed on the Indonesia Stock Exchange. It was a kind of incidental sampling. The data were analyzed through SPSS with two path analysis techniques. The results showed that attitude has a positive and significant influence on the use of online trading. In contrast, the perception of usage does not significantly affect the use of online trading. Next, interest in mediating the effect of atti...
This study aims at examining and analysing the effect of leverage on tax avoidance. The moderatin... more This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. e-ISSN 2302-8556
This Study aim to analyze inspection contribution quality of and fishery certification to Origina... more This Study aim to analyze inspection contribution quality of and fishery certification to Original Earnings of Area Town Maluku. Result of calculation, shown that regression coefessien inspection retribution quality of and certification result of fishery to original earnings area in Town Maluku equal to its 0,806 meaning if inspection retribution quality of and certification result of fishery increase/mounting equal to 1% hence growth fishery retribution will mount equal to 80,6 %. This study use obtained second data from Statistical Bureau Center Town Maluku. Data hereinafter analysis by using quantitative Analysis by using regression method and also verification examination of proven hypothesis that there are influence inspection retribution quality of and certification result of fishery to growth original earnings are.
Local generated revenue is one indicators a successfully on local financials independence in fina... more Local generated revenue is one indicators a successfully on local financials independence in financing governments activiy, because of it regency of King Ampat tried to explore financial resources by local tax and local charges exist to maximize general income. The study aims to determine the extent of the contribution of local taxes and local charges to the local generrated income. The methods used in this research is qualitative diskriptif by explaining the contribusions and the average contribution of each component of local tax and local charge as well as the total contributions of local tax and local charge periode 2010-2014 are presented in table as well as its descriptions. Results from this study indicate that the contribution of local tax and local charge to the local generated income in the regency of King Ampat during the periode of 2010-2014 are fluctuated. The biggest contributios of local tax is occurred in 2014 and the lowest contribution occurred in 2013. While the c...
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