jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 189-196 189 the effect of operating cash flow, net profit, roa and roe on stock return of idx jessy safitri sitorus1), ernika br siburian*2), yosevin simbolon3), and royto enjelia br naibaho4) universitas prima indonesia, medan sitorusjessy7@gmail.com1), siburian.ernika@gmail.com2), simbolonyosevin9@gmail.com3), roytoenjeliarf@gmail.com4) abstract this research was conducted to determine the effect of operating cash flow, roa net profit and roe on the movement of stock return, data or information obtained through financial statements. and the method of data collection is done with purposive sampling there are 21 companies in a period of 3 years, therefore the total sample of this study should be 63 samples. but because the data of this study using outliers then the total sample became 41. then analyzed using multiple linear regression using spss 20 software. from this research, the researchers obtained results, namely: operating cash flow, net income, and roa individually had no significant effect on stock return. roe individually affects and is significant to the return of shares. operating cash flow, net income, roa and roe are simultaneously concurrently and significantly impacted on stock return. keywords: operating cash flow, net income, return on assets, return on equity, share return. keywords: operating cash flow, net profit, roa, roe, stock return *corresponding author: email: siburian.ernika@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.2.189-196 introduction currently the development of the manufacturing industry is quite rapid, this can be seen from the development of manufacturing companies registered in idx every year more and more, then there is a possibility that this company is needed by the public and the prospects will be profitable in the present and future. manufacturing companies on the indonesia stock exchange cover various sectors and sub-sectors, including the consumer goods industry sector which is in great demand among investors because the share price of each company in this sector is more often increased which causes the return on its shares is also high. one of the things that affects the consumer goods industry sector has a good share price is because companies in this sector are producers of goods that people need in their daily needs, such as food, beverages, medicines, beauty tools, etc. and it is expected that companies in this sector will experience an increase in the future. but it does not close the possibility also the share price of consumer goods industry companies experienced instability. the capital market is currently very rapid and has an impact on the indonesian economy. this is due to the increasing public interest to invest in the capital market, the growing public knowledge about the capital market, the growing number of companies listed in the capital market, and government support through investment policies. the development of capital market in indonesia provides evidence that the capital market is an alternative investment for the people of indonesia. share return is obtained from the profit obtained by investors against investments in a company. with the increasing level of profit earned, this proves that the company's ability to provide a rate of return on shares is very good and it gives good value to the company. mailto:sitorusjessy7@gmail.com1 mailto:siburian.ernika@gmail.com2 mailto:simbolonyosevin9@gmail.com3 mailto:roytoenjeliarf@gmail.com4 https://doi.org/10.33369/j.akuntansi.11.2.189-196 the effect of operating cash flow, net profit, roa and roe on stock return of idx jessy safitri sitorus, s.pd., m.pd.1), ernika br siburian2), yosevin simbolon3), and royto enjelia br naibaho4) 190 table 1. phenomenon issuer code year total assets net profit operating cash flow total equity cint 2017 476,577,841,605 29,648,261,092 33,220,121,814 382,273,759,946 2018 491,382,035,136 13,554,152,161 (9,774,374,433) 388,678,577,828 2019 521,493,784,876 7,221,065,916 1,955,633,127 389,671,404,669 ggrm 2017 66,59,930, 7,755,347 8,204,579 42,187,664 2018 62,951,634 7,793,068 11,224,700 45,133,285 2019 78,647,274 10,880,704 11,174,403 78,647,274 unvr 2017 18,906,413 7,004,562 7,059,862 5,173,388 2018 19,522,970 9,109,445 7,914,537 7,578,133 2019 20,649,371 7,392,837 8,669,069 5,281,862 source : idx in table 1 above, it is known that total assets from pt chitose internasional tbk in 2018-2019 increased by 6.12% as well as total equity which increased by 0.25%. in the data of net profit of gudang garam tbk company in 2018-2019 increased by 39.62% but in the data of operating cash flow decreased by 0.24%. in total assets of pt unilever indonesia tbk in 2017-2018 increased by 3.26% and in operating cash flow increased by 12.10%. according to sinaga (2010) if the total cash flow of operations is large then investors are more confident in the company because the higher the expected return value of shares given. however, if the total operating cash flow is not high then the level of investor confidence is also low for the company because it affects the expected value of the low return. according to sandra diana et al (2019:75) total operating cash flow has an impact on the return of shares, and shows that the value of the company's operating cash flow is good then the return on the resulting shares will also be good. erina putri rachmawati research (2017) said operating cash flow does not affect the return of shares significantly, meaning this research does not agree with the theory that if the value of large operating cash flow means the interest of investors in investing is also greater because it is considered to get a positive return on shares. it is likely that this is an abnormal social, political and economic situation and has negative consequences for the return of shares by investors. according to putu, made (2014) increased net profit can explain that a company managed to develop its management capabilities that have a positive impact for investors. thus, if the value of profit earned is large, it will affect the increase in the share price and the return of the shares obtained also rises. according to siti aminah, h. noor shodiq ask and junaidi (2017) accounting profit is useful to know the company's ability to predict the profit earned in investing. if the company earns a high enough profit then the investor will be interested in investing, because it will get a positive return on shares. according to siti aminah, h. noor shodiq ask and junaidi (2017) accounting profit is useful to know the company's ability to predict the profit earned in investing. if the company earns a high enough profit then the investor will be interested in investing, because it will get a positive return on shares. the above theory agrees with the results of research januar eko prasetio (2003), evi mutia (2012), nico alexander and nicken destriana (2013). however, contrary to the results obtained by haris kristanto and sumani (2015) obtained the results of the study that there was no significant impact of net profit on the return of shares. tandelilin (2010:315) argues that the value of roa has an impact on the return of shares, because roa is able to show the return on profit obtained by the company from the results of investment made by investors and serves to explain the company's performance in managing assets and obtaining profits. according to kasmir (2012:202) said that the higher the total roa means the company's performance in both managing assets to make a profit and increasing the value of return on assets profitability will affect the return on shares earned. the basis of the above theory agrees with the results of research lutfi, et al (2016) and bukit jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 189-196 191 (2013) which states roa affects the return of shares positively and significantly. however, in contrast to wahyuhani (2013) and simanjutak theory, pibrianti d.l (2014) argues that roa does not affect stock returns, because this ratio serves in knowing management's performance in obtaining net profit from asset usage. kurniawan, john. jhony. (2013) argues that if the value of roe is large, then it is proven that the company's management performance is good and it has an impact on the increasing desire of investors in investing. husnan &pudjiastuti (2015) the market will receive information on the increase in return on equity as a sign that it is a good input for investors in making investments. this suggests that returns on invested shares will also increase. according to neni, kharis, rita (2016), stefanus antara (2014) said that roe has a positive impact on stock returns, it shows that the above theory is in line with the results obtained. however, according to febriono (2016) roe does not have a positive and significant impact on stock returns, so this study does not agree with the above theory. the purpose of this study is to know the effect of operating cash flow on the return of shares partially, to know the effect of net income on the return of shares partially, to know the influence of roa on the return of shares partially, and to know the influence of roe on the return of shares partially. to determine the effect of operating cash flow, net income, roa and roe on share return simultaneously in idx. research methods this research is applied to the indonesia stock exchange (idx) obtained through www.idx.co.id and the type of research is associative and the method applied is quantitative method. the research population is manufacturing companies in the consumer goods industry sector in the idx period 2017-2019. samples are obtained through purposive sampling method. the criteria taken are: 1) consumer goods industry sector manufacturing company that publishes financial statements in order 2017-2019. 2) industrial manufacturing company of consumer goods that gained a positive net profit. 3) industrial manufacturing company of consumer goods which has complete share price data. table 2. sampling criteria information amount consumer goods industry sector companies listed on the idx for the 2017-2019 period 6 unpublishedconsumergoods industry sectorcompaniesconsecutivefinancial (25) statementsforthe 2017-2019 period consumergoods industry sectorcompaniesthathavenegativeprofit (11) companiesthatdo not havecomplete share price data (4) numberofcompanies x period21x3years the numberofcompaniesthatbecamethesample (63) 1) operating cash flow psak no. 2 (2015) operating cash flow is a major revenue activity for the company. meanwhile, ardiyos (2013) argues that operating cash flow is a profit earned before interest and depreciation is reduced by tax. operating cash flow indicators (hartono, 2013) are as follows: ………………………………………………. (1) 2) net income ako = akot−akot−1 akot−1 the effect of operating cash flow, net profit, roa and roe on stock return of idx jessy safitri sitorus, s.pd., m.pd.1), ernika br siburian2), yosevin simbolon3), and royto enjelia br naibaho4) 192 wild and subramanyam (2014:25) argue that net profit signifies the profitability of the company. profit represents a return to investors in the current year and the data on the financial statements explain the process of earning a profit. stice and skousen (2010:241) argue that net income is a profit earned after tax. net income is diverted into estimated retained earnings. the indicators (stice dan skousen, 2010:241) are as follows: ……………………… (2) sumber : 3) return on assets harahap (2013:305) states that roa is a ratio that describes asset turnover as assessed from the company's volume. roa is useful in the company's performance in managing assets and earning profits (eduardus tandelilin 2010:372). the indicators (kasmir, 2012:202) of return on assets are as follows: ………………………. (3) 4) return on equity roe is obtained from the profit on equity or the turnover of total assets that explains the company's performance in managing its resources in order to obtain a profit from equity (fahmi, irham 2014: 83). kasmir (2012:204) argues that roe is a useful ratio of knowing net profit after tax divided by total equity alone. ……………………... (4) 5) share return share return (tandelilin, 2010) is a driving force for investors in investing in return for the courage of investors and responsible for the investment made. meanwhile, according to ang (2010) share return is the level of profit received by investors for investments made in a company. the indicators (hermuningsih, 2012) are as follows: ……………………………. (5) hypothesis testing in this study using multiple linear regression analysis with the following equation: y = 𝑎 + 𝐵1𝑋1 + 𝐵2𝑋2 + 𝐵3𝑋3 + 𝑒 results and discusion the data used in this research is data obtained from the financial statements of industrial manufacturing companies in the consumer goods industry period 2017-2019 obtained from idx. the number of samples obtained is as many as 63, but because this study uses outlier on spss 20, the number of sambel reduced to 41 samples. table 3. descriptive statistics n minimum maximum mean standard deviation laba bersih = laba − beban pajak roa = laba bersih setelah pajak total aktiva roe = laba bersih setelah pajak total ekuitas rit= (pit − pit−1) pit−1 jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 189-196 193 x1 41 -892 1287 69.1002 481.17748 x2 41 7221065916 5360029000000 726099531068.6586 1231076515327.38040 x3 41 4 416 108.5366 86.69518 x4 41 9 264 132.0000 72.23988 y 41 -363 538 63.4634 205.59792 valid n(list wise) 41 source : output spss 2020 from the table above obtained the following results: 1. variable x1 is operating cash flow with a total of n as much as 41, has the smallest value -892 and the largest value of 1287, and obtained mean of 69.1002 and standart deviation of 481.17748. 2. variable x2 is a return on assets (roa) with a total of n as much as 41, has the smallest value of 4 and the largest value of 416, so it obtained a mean of 108.5366 and a standard deviation of 86.69518. 3. variable x3 is return on equity (roe) with a total of n as much as 41, has the smallest value of 9 and the largest value of 264 so that the mean is obtained by 132 and standart deviation of 72.23988. 4. variable y is a return of shares with a total of n as much as 41, has a small value of -363 and the largest value of 538, so it obtained a mean of 63.4634 and a standard deviation of 205.59729. tabel 4. classics assumption model unstandardized coefficients standardized coefficients b sig beta 1 (constant) -114.324 .040 x1 .021 .215 .049 x2 -6.843 .199 -.041 x3 -.049 .830 -.021 x4 1.413 .171 .497 a. dependent variable: y source: output spss 2020 judging from the table above each variable has a significant value above 0.05, namely x1 of 0.215, x2 of 0.199, x3 of 0.830 and x4 of 0.171. so the conclusion in this study is that there is no heteroskedastisitas. the regression model obtained from the table above is: y = -114,324 + 0,021 x1 – 6,843 x2 – 0,049 x3 + 1,413 x4 therefore, it can be explained that the constant value of the table above shows that the constant influence on stock return obtains a negative value, if there is an increase in the independent variable then there is a decrease in the stock return of -114,324. variable x1 a regression coefficient value of 0.021 meaning that each increase in operating cash flow of 1 unit will increase in stock return by 0.021.variable x2 has a regression coefficient value of 6,843 meaning that each increase in net profit of 1 unit will decrease in return of shares 6,843. variable x3 has a coefficient of tregresi value of -0.049 meaning that each increase in return on assets 1 unit will decrease on the return of shares -0.049. variable x4 has a coefficient value of 1.413 meaning that for each increase in roe 1 unit will experience a decrease in the return of shares of 1,413. the effect of operating cash flow, net profit, roa and roe on stock return of idx jessy safitri sitorus, s.pd., m.pd.1), ernika br siburian2), yosevin simbolon3), and royto enjelia br naibaho4) 194 table 5. determination coefficient test from the table above the value of r square is 0.095 meaning that 9.5% variation of stock return is influenced by operating cash flow, net income, roa and roe and influenced by other variables that are not included in this equation by 90.5%. table 6. f test anovaa model df mean square f sig. 1 regression 4 100242.571 2.798 .040b residual 36 35829.164 total 40 a. dependent variable: y b. predictors: (constant), x4, x1, x2, x3 source : output spss 2020 from the table above there is a simultaneous signification test value (f-test) which is 𝐹𝑎𝑐𝑐𝑜𝑢𝑛𝑡 of 2,798 at the free degree 1 (df1) = 4, and a free degree of 2 (df2) = 36, a 𝐹𝑡𝑎𝑏𝑙𝑒 value with a significant 0.040 of 2.60 and a value 𝐹𝑎𝑐𝑐𝑜𝑢𝑛𝑡 = 2,798 and 𝐹𝑡𝑎𝑏𝑙𝑒 , = 2.60 at a significant of 0.040. due to its significant profitability of 0.040 < 0.05 so ha is accepted simultaneously. operating cash flow, net income, roa and roe have an impact on stock return. table 7. t test coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -114.324 64.254 -1.779 .084 x1 .021 .066 .049 .322 .749 x2 -6.843 .000 -.041 -.255 .800 x3 -.049 .424 -.021 -.115 .909 x4 1.413 .566 .497 2.498 .017 a. dependent variable: y from the results of the hypothesis test significance of the variable x1, meaning ha rejected but ho accepted so partially no effect of operating cash flow on the return of shares. in conclusion, if the value of operating cash flow increases or decreases then the return of shares does not increase. the situation agrees with erina's research (2017) saying that operating cash flow has no effect on stock return. in contrast to haryati's theory (2016) which says operating cash flow affects stock return. in variable x2 is known significance test meaning ha is rejected and h0 is accepted so partially there is no effect of net income on stock return. it can be concluded that if the value of net profit increases or decreases, it will not affect the return of shares. this is in agreement with utomo's research (2013) which said the amount of net income has no effect on the return of shares. on the contrary, junaidi's research stated that net income has an effect on stock return. model summary model r r square adjusted r square std. error of the estimate 1 .308a .095 -.005 144.13640 a. predictors: (constant), x4, x1, x2, x3 jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 189-196 195 in variable x3 is known significance level meaning ha is rejected and h0 is accepted so partially roa has no effect on stock return. it can be concluded that if the value of roa increases or decreases, it does not affect the return of shares. this is in agreement with purnamasari's research (2017) as explained that total return on assets has no effect on stock return. however, he disagreed with fitri's research, supriyanto, andini (2017) who said return on assets had an effect on stock return. in variable x4 is known significance level meaning ha is accepted and h0 is rejected so partially roe be influential and significant to the return of shares. it can be concluded that if the value of roe increases or decreases it does not affect the return of shares. this is in agreement with handyansyah's research; lestari suggested that roe influenced the return of shares. however, nurfalah's theory (2019) revealed that roe has no effect on stock return. conclusions and suggestions based on the results of this study, it can be concluded that operating cash flow is partially insignificant and insignificant to the return of shares. net income is partially insignificant and insignificant to the return of shares. return on assets is partially insignificant and insignificant to stock returns. return on equity is partially and significantly influential on stock return. and simultaneously operating cash flow, net income, return on assets and return on equity have an effect and significant effect on the return of shares.the advice that can be conveyed is for academics to be more thorough in conducting research so that the results obtained more accurately as an increase in knowledge in the field of accountants specifically on the return of shares. for companies to pay more attention to the stability of the company, observe economic developments, as well as financial performance, so that investors can assess and trust the company more in making investment decisions. for investors, investors expect the results of this study to be useful in decision-making in investing specifically for industrial manufacturing companies in the consumer goods industry in order to obtain the return on shares as expected. and for the next reviewer is expected to add variables and periods and samples of companies in order to obtain maximum results. reference aminah siti, h. noor shodiq ask dan jniadi. 2017. pengaruh laba bersih dan arus kas terhapad return saham pada perusahaan manufaktur yang terdaftar dalam bursa efek indonesia. jurnal akuntansi vol.6, no. 08 juni 2017 universitas islam malang. http://riset.unisma.ac.id/index.php/jra/article/view/373 ang, robert. 2010. buku pintar pasar modal indonesia. jakarta : media soft indonesia. ardiyos. 2013. kamus besar akuntansi. bandung : alfabet fahmi, irham.(2014). analisis kinerja keuangan. bandung : alfabeta harahap, sofyan syafri. 2013. analisa kritis atas laporan keuangan. jakarta: pt raja grafindo persada. harga saham http://m.id.investing.com hartono, j, (2013). teori portofolio dan analisis investasi, edisikedelapan. bepfe. hermuningsih, sri. 2012. pengantar pasar modal indonesia. yogyakarta : upp stim ykpn. https://journal.uii.ac.id/jsb/article/view/3304 husnan, s & pudjiastuti. (2006). dasar dasar manajemen keuangan. edisi kelima. yogyakarta. upp amp ykpn. http://riset.unisma.ac.id/index.php/jra/article/view/373 http://m.id.investing.com/ https://journal.uii.ac.id/jsb/article/view/3304 the effect of operating cash flow, net profit, roa and roe on stock return of idx jessy safitri sitorus, s.pd., m.pd.1), ernika br siburian2), yosevin simbolon3), and royto enjelia br naibaho4) 196 idx www.idx.co.id ikatan akuntasi indonesia. psak no. 2 tentang laporan arus kas-edisi revisi 2015. penerbit dewan standar akuntansi keuangan : pt raja grafindo. kasmir. 2012.analisis laporan keuangan. pt.raja grafindo persada. jakarta. nurfalah retno dwi. (2019) pengaruh earning per share (eps), dan return on equity (roe), terhadap return saham. jurnal akuntansi.universitas islam negeri raden intan, lampunghttps://www.google.com/url?sa=t&source=web&rct=j&url=http://repositor y.radenintan.ac.id/8075/&ved=2ahukewi4ibjewonwahua7xmbhq88bpoqfjaa egqibbac&usg=aovvaw0aekfljyyzptiq62np_6k8 rachmawati,ernia putri.2017. pengaruh laba bersih dan arus kas terhadap return saham pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) periode 2013-2015. skripsi. kendiri vol 01, no. 11, 2017 universitas nusantara pgri kendiri. http://simki.unpkediri.ac.id/mahasiswa/file_artikel/2017/38fd4b2b22213fd2a7eb7a4af cd01aad.pdf stice, stice, skousen. 2010 akuntansi keuangan, buku i edisi 16. pt raja jakarta: grafindo persada tandelilin, eduardus. 2010. portofolio dan investasi teori dan aplikasi. edisi pertama. yogyakarta kanisius utomo seno jodi. 2011.analisis pengaruh arus kas operasi dan laba akuntansi terhadap return saham perusahaan manufaktur di bursa efek indonesia.jurnal akuntansi, universitas negeri semaranghttps://lib.unnes.ac.id/1512/1/7095.pdf http://www.idx.co.id/ https://www.google.com/url?sa=t&source=web&rct=j&url=http://repository.radenintan.ac.id/8075/&ved=2ahukewi4ibjewonwahua7xmbhq88bpoqfjaaegqibbac&usg=aovvaw0aekfljyyzptiq62np_6k8 https://www.google.com/url?sa=t&source=web&rct=j&url=http://repository.radenintan.ac.id/8075/&ved=2ahukewi4ibjewonwahua7xmbhq88bpoqfjaaegqibbac&usg=aovvaw0aekfljyyzptiq62np_6k8 https://www.google.com/url?sa=t&source=web&rct=j&url=http://repository.radenintan.ac.id/8075/&ved=2ahukewi4ibjewonwahua7xmbhq88bpoqfjaaegqibbac&usg=aovvaw0aekfljyyzptiq62np_6k8 http://simki.unpkediri.ac.id/mahasiswa/file_artikel/2017/38fd4b2b22213fd2a7eb7a4afcd01aad.pdf http://simki.unpkediri.ac.id/mahasiswa/file_artikel/2017/38fd4b2b22213fd2a7eb7a4afcd01aad.pdf https://lib.unnes.ac.id/1512/1/7095.pdf jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.131-140 the effect of technology characteristics in the continued use of charity crowdfunding platforms through trust and user satisfaction eska almuntaha1, nur rahmawati2, arsyad m. basyarudin3, eka b. kurniawan4 faculty of information technology and business, institut sains & teknologi akprind article info abstract article history: received: december 26th, 2022 revised: febuary, 20th, 2023 accepted: may 19th, 2023 this research's objective is to examine the effect of technological characteristics on trust and satisfaction in using a charity crowdfunding platform so that the user will reuse the platform. the use of technology in excellent and sustainable online donation fundraising requires the fulfilment of technological characteristics. a study by bhattacherjee (2001)) stated that continued use influences information technology's success. another significant area in information systems research is user satisfaction because it is an essential factor in measuring the use and success of an information system (bailey and pearson, 1983; ives et al., 1983; doll and torkzadeh, 1988; delone and mclean, 1992 in roca et al., 2006). this study used the purposive sampling method and tested the hypothesis using the structural equation model (sem). this research proves that trust affects the satisfaction of using a charity crowdfunding platform, but not with technological characteristics. meanwhile, users' satisfaction influences continued use but not trust keywords: technology characteristics continued use user satisfaction user trust charity crowdfunding platform correspondence: eska almuntaha eska@akprind.ac.id how to cite (apa style): almuntaha, e., et al. (2022). the effect of technology characteristics in the continued use of charity crowdfunding platforms through trust and user satisfaction. jurnal akuntansi 131-140 introduction information technology development for indonesia's financial sector is very rapid. many digital financial services create alternatives for people to carry out economic activities with the presence of digitally financial services in society, making life easier. not only for banking and business matters, but digital financial services can also be used for mutual assistance. since the covid-19 pandemic hit, digital financial services have increased, including charity crowdfunding platform services. the advances in information technology have positively impacted finance, including social fundraising activities through online applications or so-called charity crowdfunding. a charity crowdfunding platform is a non-profit online fundraising method used in various fields, such as education, health, natural disasters, culture, performing arts and others (belleflamme et al., 2014). donation fundraising is a social and humanitarian program carried out by a group of people or non-profit organizations to raise funds for a specific purpose. online donation fundraising makes the circulation of funds in the community even more significant, resulting in increased economic growth. the development of charity crowdfunding platforms has been quite significant in the last five years, both in terms of the number of platforms, the diversity of applications, and the total amount of income earned (ministry of finance, 2022). donations can be made easily, quickly, and as desired with a charity crowdfunding platform. donors deciding to use charity crowdfunding platform services have special considerations in choosing the transaction application service to be used by considering the convenience features of technological characteristics. donors will make online transactions using service applications that are easier, more practical, faster and less complicated (li et al., 2020). in addition, the applications offered must have technological innovations so that the quality of services and products is increasingly experiencing dynamic development. the use of technology in excellent and continued use of online donation fundraising meets the technological characteristics. technological characteristics are divided into three categories (ayyagari et al, 2011): 131 the effect of technology characteristics in the continued use of charity crowdfunding platforms through trust and user satisfaction eska almuntaha, nur rahmawati, arsyad m. basyarudin, eka b. kurniawan usability features, there are three indicators used, namely usefulness, complexity and reliability. 1. disturbance feature, there are two indicators used, namely presenteeism and anonymity. 2. dynamic features as measured by the speed of changes in technology used. an online donation fundraising application that meets the technological characteristics mentioned above can increase user trust and satisfaction so that users will return to donate online by using the application. the large number of charity crowdfunding platform that are currently developed, such as kitabisa, dompetduafa, ayopeduli.id, gandengtangan, benihbaik, wecare.id, etc., make people have choices to be easier and more reliable to donate. therefore, this research can be a reference for the platform developers. this research examined the effects of technological characteristics in building trust and user satisfaction with information technology so that users will reuse it. the limitation of the problem in this study is that the information technology tested is an charity crowdfunding platform where data collection is carried out using a purposive sampling technique through google form, distributed mainly through the research team's social media. theoretical framework and hypotheses charity crowdfunding platform donation fundraising is a social and humanitarian program by several people or non-profit organizations to raise funds for a specific purpose. in indonesia, many fundraising activities are carried out because of the culture of mutual help inherent in society. according to filantropi indonesia, one of the goals of raising donations is to participate in achieving social justice and sustainable development. dataindonesia.id states that internet use in indonesia reached 73.7% of the population in early 2022. this increase in internet use is mainly due to the use of mobile phones in society, which has increased significantly since the covid-19 pandemic. studies show that mobile phones and internet use for financial transactions have increased significantly (demirgüç-kunt et al., 2018). increasing internet access through affordable devices can enable people to use cheaper payment systems when making transactions. according to world bank data, in general, two-thirds of 1.7 billion adults still do not have a bank account but have a cell phone. this allows the public to access financial services, including charity crowdfunding platforms, to increase community financial inclusion. according to bank indonesia, one of the goals of financial inclusion is to minimize inequality and improve people's welfare to reduce poverty. financial inclusion is a bridge between the gap between the rich and the poor. with physical restrictions due to the covid-19 pandemic, many people have switched to charity crowdfunding platform to donate, both smartphone-based and web-based. technology characteristics the technology characteristics used in this study were adopted from (ayyagari et al., 2011) as follows: 1. usability features usability features can be identified by three indicators as follows: a) usefulness is defined as one of the technology characteristics that can improve users' performance. b) complexity is defined as one of the characteristics of technology that make users feel easy to use the technology. c) reliability is defined as a technological characteristic that makes the features and capabilities provided reliable by its users. 132 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.131-140 2. interruption feature disturbance features can be identified by two indicators as follows: a) presenteeism has defined a technology characteristic that allows users to access each other. b) anonymity is a characteristic of technology that allows identifying its users. 3. dynamic features the pace of change can identify usability features, that is, the technology characteristic that continues to change along with its development, so users must continuously update and adapt to rapidly changing technology. in previous research about technology adoption, the importance of developing technologies that demonstrate characteristics of usefulness and reliability (ayyagari et al., 2011). trust trust is defined as user confidence in conducting transactions with an information system. trust is one of the critical factors in e-commerce (gong et al., 2022). moreover, it can adapt to financial technology, including charity crowdfunding platform. h1: technology characteristics positively affect users' trust in charity crowdfunding platform. satisfaction satisfaction is defined as the user's feelings that compare their expectation and experience to reusing the technology. ding et al. (2017) stated that satisfaction consists of being satisfied with the application, having a pleasant experience using the application, and the application's performance according to what is expected. h2: technology characteristics positively affect the user's satisfaction of charity crowdfunding platform. h3: trust positively affects the user's satisfaction of charity crowdfunding platforms. continued use a study conducted by bhattacherjee (2001) shows that the success of information technology is influenced by its continued use. one of the critical reasons for the continued use of information technology is that the investment in information technology provides benefits from the start of implementing the information technology onwards. in the information technology adoption literature, it is implicitly assumed that the decision to adopt information technology has almost the same meaning as the decision to continue using it (hong et al., 2006). in information systems research, user satisfaction is an essential factor in measuring the use and success of an information system (roca et al., 2006) . roca et al. (2006) propose a taxonomy and interactive model as a framework for conceptualizing and operationalizing successful information systems. they included six main dimensions of information system success: system quality, information quality, usage, user satisfaction, individual impact, and organizational impact. in this model, system and information quality individually and collectively affect system use and user satisfaction. continued use can be defined as customer loyalty. customer loyalty is a customer commitment to a brand, store, supplier, based on a positive attitude that is reflected in a consistent repurchase (suariedewi, 2020). in financial sector, trust is the basis for maintaining customer loyalty. building customers loyal in charity crowdfunding platforms is an important factor (husain, 2017). the more trust, the more the customer will use the platforms. h4: trust positively affects the continued use of charity crowdfunding platforms. customer’s satisfaction can increase the platform use’s intensity. suariedewi (2020) proved that satisfaction will affect the loyalty to continue using mobile banking application. 133 the effect of technology characteristics in the continued use of charity crowdfunding platforms through trust and user satisfaction eska almuntaha, nur rahmawati, arsyad m. basyarudin, eka b. kurniawan h5: satisfaction positively affects the continued use of charity crowdfunding platforms. figure 1. research framework source: processed data, 2022 research methods the source of data in this research is primary data. the object of this research is the community of users of online donation fundraising applications in indonesia. sampling in this study used a purposive sampling method by giving questionnaires to people who have used charity crowdfunding platforms. questionnaire distribution was carried out through google forms on social media. nine variables in this study are measured by a likert scale of 1-5, from disagreeing to strongly agreeing. table 1 research variables variable questionnaire items a. technology characteristics: 1. usefulness (u) 2. complexity (c) 3. reliability (r) 4. presenteeism (p) 5. anonymity (a) 6. the pace of change (poc) 4 3 3 4 4 4 b. satisfaction (s) 4 c. trust (t) 4 d. continued use (cu) 3 source: processed data, 2022 the validity criteria include convergent validity and discriminant validity. convergent validity is measured by factor loading (with valid criteria > 0.70), as well as ave (average variance extracted) and commonality with valid criteria above 0.50 each. meanwhile, discriminant validity was assessed based on factor loading or comparing the ave root value with the correlation between constructs. the construct is valid if the ave root value exceeds the correlation between constructs. reliability measured using cronbach's alpha and composite reliability that meets the requirements > 0.70. this study uses a composite reliability measure to determine to construct reliability because composite reliability is a closer approximation assuming that parameter estimates are accurate and a measure of internal consistency used for constructs with reflective indicators. hypothesis measured using partial least square – structural equation modeling (plssem) by smartpls 4.0. pls-sem is a powerful analytical method because it is not based on many technology characteristics satisfaction trust continued use h1 h2 h3 h5 h6 134 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.131-140 assumptions (it does not have to be the multivariate normal distribution, and the sample does not have to be significant). pls-sem can be used to confirm the theory, also can explain the relationship between laten variable. hypothesis testing can be done using p-value with alpha used at 0.05, if pvalue < 0.05 the research hypothesis is accepted. results and discussion data were collected from respondents who have experience using charity crowdfunding platform applications. the questionnaire was distributed online through the researcher's social media, 106 respondents participated, but only 85 respondents filled out the questionnaire completely, met the criteria and could process for analysis. the following table is the descriptive data of respondents in this study: table 2. descriptive data genders: female male age: < 21 years old 21 40 years old 41 60 years old education: high school diploma bachelor master doctor occupation: employee self-employed state civil apparatus freelance housewife student domicile: java island outside of java island 72.94% 27.06% 10.59% 72.94% 16.47% 5.88% 1.18% 49.41% 42.35% 1.18% 43.53% 12.94% 20.00% 3.53% 5.88% 14.12% 82.35% 17.65% source: processed data, 2022 table 2 shows that the majority respondent of this study is female (72.94%). in addition, the majority age is about 21 – 40 years old (72.94%), categorized as millennials and gen z so that they can be experts in information technology. it relates to education that mostly the respondents are a bachelor's (49.41%) and a master's (42.35%). the respondents also have a reasonable salary rate, which their occupation can see. we simplify respondents' domicile into two categories: java island and outside of java island because most internet usage is in java island (statistics indonesia, 2021). 135 the effect of technology characteristics in the continued use of charity crowdfunding platforms through trust and user satisfaction eska almuntaha, nur rahmawati, arsyad m. basyarudin, eka b. kurniawan validity and reality test test the validity and reliability using a result of more than 0.70. in testing, the following are valid question items: table 3 factor loadings factor loading factor loading factor loading factor loading a1 a2 a3 c1 c2 p3 p4 0,859 0,867 0,906 0,974 0,972 0,941 0,886 poc1 poc2 poc3 poc4 r1 r2 0,936 0,962 0,966 0,907 0,854 0,946 r3 u1 u2 u3 u4 t3 t4 0,928 0,829 0,731 0,875 0,886 0,943 0,933 s1 s2 s3 s4 cu1 cu2 0,871 0,857 0,917 0,821 0,94 0,916 source: processed data, 2022 the table above is a valid question item with a factor loading value above 0.70. the question items with factor loading less than 0.70 mean not valid is excluded from the hypothesis test. table 4 validity and reliability test results cronbach's alpha rho_a rho_c ave a c p poc r u t s cu 0,852 0,943 0,807 0,959 0,896 0,853 0,864 0,890 0,840 0,861 0,944 0,864 0,976 0,904 0,910 0,868 0,892 0,856 0,910 0,972 0,910 0,970 0,935 0,900 0,936 0,924 0,925 0,770 0,946 0,835 0,890 0,829 0,693 0,880 0,752 0,861 source: processed data, 2022 hair et al. (2019) state that if the ave value is > 0.5, then the data is valid. in the table above, the ave value is above 0.5, so the data is valid, with cronbach's alpha and composite reliability values. therefore, the respondent's data is valid and reliable from the processed data. 136 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.131-140 hypothesis testing based on what was discovered in the pls-sem, the results of the hypotheses were indicated as the following figure 2 structural model source: processed data, 2022 h1: technology characteristics positively affect users' trust in charity crowdfunding platforms. table 5 hypothesis 1 results β tstatistics p-value a > t c > t p > t poc > t r > t u > t 0,125 0,099 0,122 0,130 0,120 0,134 2,082 0,537 2,014 0,536 2,769 0,029 0,037 0,591 0,004 0,592 0,006 0,977 accepted not accepted accepted not accepted accepted not accepted source: processed data, 2022 the table above shows that anonymity, presenteeism and reliability are the technology characteristics that positively affect trust in charity crowdfunding platforms. meanwhile, the usefulness, complexity and pace of change did not positively affect trust in the charity crowdfunding platform. from the result above, we can see that the critical factors of technology characteristic for charity crowdfunding platform users’ trust are anonymity, presenteeism and reliability of the information technology. however, the users use the charity crowdfunding platform because they think it is useful even though it is complex and often changes, so these three variables did not affect their trust. h2: technology characteristics positively affect the user's satisfaction with the charity crowdfunding platform. 137 the effect of technology characteristics in the continued use of charity crowdfunding platforms through trust and user satisfaction eska almuntaha, nur rahmawati, arsyad m. basyarudin, eka b. kurniawan table 6 hypothesis 2 results β tstatistics p-value a > s c > s p > s poc > s r > s u > s 0,066 0,090 0,058 0,071 0,091 0,055 0,155 0,234 0,043 0,557 5,087 1,099 0,877 0,815 0,664 0,577 0,000 0,272 not accepted not accepted not accepted not accepted accepted not accepted source: processed data, 2022 the table above shows that reliability is the technology characteristic that positively affects the satisfaction of using a charity crowdfunding platform. meanwhile, usefulness, complexity, presentability, anonymity and pace of change did not positively affect the satisfaction of using charity crowdfunding platforms. charity crowdfunding platforms' technology must only be reliable to satisfy the user. the user does not care about the other technology characteristic when they realize the application is reliable. h3: trust positively affects the continued use of charity crowdfunding platforms. table 7 hypothesis 3 results β tstatistics p-value t > s 0,076 6,617 0,000 accepted source: processed data, 2022 the table above shows that the trust variable positively affects the satisfaction of using a charity crowdfunding platform. this result supports suariedewi and suprapti (2020) that trust positively and significantly affects customers' satisfaction with m-banking applications. it also proves in charity crowdfunding platforms. h4: trust positively affects the continued use of charity crowdfunding platforms. table 8 hypothesis 4 results β tstatistics p-value t > cu 0,185 0,290 0,771 not accepted source: processed data the table above shows that the trust variable is not proven to positively affect the continued use of charity crowdfunding platforms. therefore, trust without satisfaction cannot make the user reuse the charity crowdfunding platform, so trust does not directly affect the continued use of the charity crowdfunding platform. h5: satisfaction positively affects the continued use of charity crowdfunding platforms. 138 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.131-140 table 9. hypothesis 5 results β tstatistics p-value s > cu 0,124 5,001 0,000 not accepted source: processed data, 2022 the table above shows that the satisfaction variable positively affects the continued use of charity crowdfunding platforms. satisfaction is proven to affect the continued use of charity crowdfunding platforms, supporting previous studies. conclusions and suggestion this study shows that trust in charity crowdfunding platform applications positively affects satisfaction with charity crowdfunding platforms but does not directly affect the continued use of charity crowdfunding platforms. furthermore, satisfaction with using the charity crowdfunding platform application has a positive effect on the sustainability of the use of the charity crowdfunding platform application. however, all technology characteristic variables do not affect charity crowdfunding platform satisfaction. the trust of charity crowdfunding platform users is affected by anonymity, which means that users trust that hides the donor's identity well. so is presenteeism. meanwhile, the reliability of the charity crowdfunding platform affects user satisfaction and trust. managers of charity crowdfunding platforms can pay more attention to the factors of reliability, anonymity and perspective in developing their applications to improve the user's trust and satisfaction, thus impacting the continued use of the application. this research proves that users trust is essential to raise donations for social purposes. in indonesia, not many people use charity crowdfunding platform applications. generally, people prefer to channel social donations directly, not through applications, especially people outside big cities. it shows that the financial inclusion of the indonesian people is not evenly distributed. for further research, it is possible to test what variables affect user trust in a charity crowdfunding platform. references ayyagari, r., grover, v., & purvis, r. 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(2020). measuring ease of use of mobile applications in e-commerce retailing from the perspective of consumer online shopping behaviour patterns. journal of retailing and consumer services, 55. https://doi.org/10.1016/j.jretconser.2020.102093 roca, j. c., chiu, c. m., & martínez, f. j. (2006). understanding e-learning continuance intention: an extension of the technology acceptance model. international journal of human computer studies, 64(8), 683–696. https://doi.org/10.1016/j.ijhcs.2006.01.003 140 jurnal akuntansi issn 2303-0356 vol. 12 no.3, oktober 2022 hal.12-19 implementation of cashless policy to minimize fraud in the government sector: a systematic review ridwan 1, syukriy abdullah 2 and fifi yusmita 3 faculty of economics and business, syiah kuala university, banda aceh, indonesia1,2,3 article info abstract article history: received: june 2, 2022 revised: june 26 , 2022 accepted: september 9, 2022 cashless financial transactions require information technology to transfer funds to pay needs, expenditures, and local government revenues. the potential that causes fraud and corruption can be minimized with non-cash transactions because financial transactions are more transparent. this study aims to identify fraud prevention strategies by implementing a cashless policy. this research was conducted systematically through an article search engine using the keywords "cashless" and "fraud," which was then entered into the scopus journal search engine based on secondary data in the publish or perish application 8. then, journals and articles were selected based on the title theme and looked at the quality of the article. the result of this study is that local government payment system innovations have led to changes in payment options by switching to non-cash transactions that are safer, more effective, and efficient. cashless payments can prevent corruption, such as money laundering, bribery, and commissions for services or procurement. people will use non-cash transactions if the local government forces non-cash payments in urban and rural areas with the support of the internet and promising technology. local governments must report further non-cash payments, prioritize non-cash payments, and make policies and innovations such as payment of social assistance to the community using digital money and payment of retribution using non-cash to increase local revenue. keywords: cashless, corruption, fraud correspondence: ridwan ridwan63@mhs.unsyiah.ac.id syukriy abdullah syukriyabdullah@unsyiah.ac.id fifi yusmita fifiyusmitaaceh@unsyiah.ac.id how to cite (apa style): ridwan, abdullah, s., & yusmita, f. (2022). implementation of cashless policy to minimize fraud in the government sector :a systematic review. jurnal akuntansi, 12-19. introduction the purpose of this study is to review the literature on fraud prevention strategies by implementing a cashless policy in the government sector. encouraging a payment system that is safe, convenient, and affordable is one of the prerequisites for national economic development (martell, 1981). cashless financial transactions require information technology to transfer funds to pay needs, expenditures, and local government revenues. information technology is vital in realizing every country's sustainable transition from cash to non-cash payments (tade & adeniyi, 2020). without optimal information technology, no country can achieve rapid social and economic growth and development (udo & oghenekaro, 2019). developed countries are switching from cash to electronic payment instruments; technological developments have provided modernization in non-cash payments (sreenu, 2020). non-cash transactions can be a prevention strategy and minimize fraud (risky et al., 2020). the potential that causes fraud and corruption can be minimized with non-cash transactions because financial transactions are more transparent in the system (yakean, 2020). fraud prevention and detection is an appropriate protection mechanism against fraud (abdallah et al., 2016). cases of corruption in indonesia are increasing, which harms economic development (alfada, 2019). indonesia is listed as the country with the highest corruption rate in the asia pacific. corruption in indonesia is carried out systematically and is common in public organizations (sabani et al., 2019). cash transactions can increase fraudulent practices such as bribery, abuse of authority, extortion, and money laundering. the government of india implements a cashless policy, thereby creating industrial empowerment, which leads to in 12 mailto:ridwan63@mhs.unsyiah.ac.id mailto:syukriyabdullah@unsyiah.ac.id implementation of cashless policy to minimize fraud in the government sector: a systematic review ridwan , syukriy abdullah and fifi yusmita (ridwan, abdullah, & yusmita, 2022)creased employment and a reduction of cash-related fraud (aggarwal et al., 2021). this phenomenon triggers fraud prevention efforts, one of which is in the aceh government with the issuance of the aceh governor's circular letter number 910/23693/2018 concerning the implementation of non-cash transactions within the aceh government. this circular is intended to accelerate the implementation of non-cash transactions in the aceh government to increase accountability and transparency in financial management and prevent corruption. based on the aceh government's 2018 performance report, the percentage of noncash transactions carried out against the aceh revenue and expenditure budget in 2018 was realized at 91.40% of the 80% target. in collaboration with pt. bank aceh syariah, aceh government implements a non-cash financial management system with a cash management system (cms) so that all payments through the sp2d-ls mechanism, third parties or grantees, social assistance, salaries, and other benefits received by employees are non-cash. orientation in dealing with fraud can be done at least with two main focuses, namely preventive prevention and corrective action. efforts to prevent corruption are believed to be carried out by implementing a non-cash transaction policy because the pattern or mode of corrupt practices, especially those using cash transactions, can eliminate traces of transactions (abdallah et al., 2016). some of the benefits obtained include increasing state revenues, reducing printing costs and cash circulation, preventing the circulation of counterfeit money, and preventing fraud, especially in the central and local government circles. research from (wong et al., 2020) investigating the relationship between cashless payments and economic growth shows that cashless payments stimulate economic growth in oecd countries. yakean (2020) research shows that the thai government encourages people to use non-cash transactions for principal payments, such as credit cards, atm cards, direct debit, internet/mobile banking, e-wallet, promptpay, and qr codes. this system supports sector financial transactions. public and private sectors have become more efficient, transparent, secure, and inexpensive. fraud occurs because of omission because it has been systematic. cashless will lead to transparency and accountability, which is the goal of government financial management. leadership commitment is essential to prevent fraud; technology protection effectively prevents and improves internal control. according to rahman et al. (2020), perceived technology security also has a strong relationship with adopting non-cash payments. the cashless system has proven to be not only effective for transactions but not immune to threats from hackers; according to fernando et al. (2020), this can be anticipated by creating a password for each transaction data. the concept of fraud in them is because of the opportunity; pressure from the leadership is needed to prevent fraud. adequate internal control can reduce the possibility of fraud; this is in line with the trigger for fraud in the fraud triangle theory. this theory reveals the reasons why someone commits a fraudulent act; there are three main reasons, namely the first is pressure, the second is an opportunity, and the third is the rationalization of the actions taken (lokanan, 2015). research related to cashless policy strategies to prevent fraud in the government sector has not been widely carried out, so it is necessary to conduct a systematic review on this topic to provide additional valuable references for local governments. furthermore, this systematic research is divided into several sub-headings: methods, results, and conclusions. 13 jurnal akuntansi issn 2303-0356 vol. 12 no.3, oktober 2022 hal.12-19 research methode this type of research with a qualitative approach through a systematic review is used in this study. the systematic review in this study was obtained from the scopus indexed journal source database through the publish or perish eight application. then a search for journals, articles, and literature reviews was carried out using the keywords: cashless data from 2000 to 2022 with a total of 513 journals. the selection process was carried out based on predetermined inclusion criteria. inclusion criteria are articles that discuss the implementation of cashless to prevent fraud in the government sector. articles accessed openly are reviewed only in the abstract (non-full-text). from the selection of articles, seven articles are suitable and relevant to this research. the flow chart and article selection are presented using a prism flowchart in figure 1. id e n ti fi c a ti o n journal wearch using the keyword "cashless" 2000-2022 (n=513) not according to journal and title (n=58) s c re e n in g issued by journal and title (n = 455) record exclude (332) e li g ib il it y issued based on quality assessment (n = 123) full text article exclude (n=116) in c lu d e d data extraction and synthesis (n = 7) figure.1 literature line flow 14 implementation of cashless policy to minimize fraud in the government sector: a systematic review ridwan , syukriy abdullah and fifi yusmita results and discussion this literature review found 7 articles discussing the implementation of cashless in preventing fraud in the government sector. the summary of data extracted from the selected studies is presented in table 1. table 1 list of synthetic articles researcher country title types of research method findings shekhar, et al. (2020) india going cashless: change in institutional logic and consumption practices in the face of institutional disruption qualitative interview and literature review the findings reveal that the practice of non-cash transactions in the lower middle or microcommunity can run well if the government in a macro-structured manner and social institutions has made institutional changes that lead to the use of noncash transactions. aggarwal, et al. (2021) india moving from cash to cashless economy: toward digital india quantitative questionnaire technological advances allow consumers to enter the digital payment space that spans from urban to rural areas with good internet access and can be utilized for transactions with banks with better security. yakean (2020) thailand advantages and disadvantages of a cashless system in thailand during the covid-19 pandemic qualitative field survey non-cash payments can help the government improve the accuracy of tax collection and make it easier for users to make financial transactions more transparently and efficiently. tade & adeniyi (2020) nigeria dimensions of electronic fraud and governance of trust in nigeria’s cashless ecosystem qualitative interview and questionnaire the importance of governance and increasing trust in the electronic banking system and its centrality in nigeria's transition to a cashle ss economy. 15 jurnal akuntansi issn 2303-0356 vol. 12 no.3, oktober 2022 hal.12-19 ogbeide (2019) nigeria empirical assessment of the effects of cashless policy on financial inclusion in the nigerian emerging economy quantitative statistics cashless policies are a significant driver of financial inclusion and a platform on which government programs reduce the devastating effects of poverty. more bank branch offices and atm outlets were opened in rural-urban areas with an efficient and secure network system to increase banking penetration and expand financial inclusion and poverty reduction effectiveness. alaeddin, et al. (2019) malaysia the future of corruption in the era of cashless society qualitative literature review eradication of corruption with a cashless society policy has been introduced as a sophisticated method to reduce the possibility of giving bribes, ensure all transactions are recorded and avoid the circulation of counterfeit money. gobena & kebede (2021) ethiopia cash economy, criminality and cash regulation in ethiopia quantitative interview increasing the financial inclusivity of the country, in particular by expanding essential financial products to rural areas, digitizing the country's payment system, increasing financial awareness in general, and building a solid financial consumer protection framework will play an essential role in reducing future crime and transforming a money-intensive system into a cashless economy. fraud prevention strategies in local governments with non-cash transactions cashless transactions are one of the technological leaps that we experience, with all the advantages that the system provides and advantages over the old conventional. findings from the research of shekhar et al. (2020) in india revealed that the practice of non-cash transactions in society could work well if the government structurally and social institutions have made institutional changes leading to the use of non-cash transactions. local governments can increase non-cash transactions for the community by providing social assistance such as education assistance, food assistance, and direct non-cash assistance by providing debit cards or e-money so that the lower middle class who receive assistance can also apply non-cash transaction practices. so that the problem of corruption in the distribution of social assistance 16 implementation of cashless policy to minimize fraud in the government sector: a systematic review ridwan , syukriy abdullah and fifi yusmita can be prevented, such as cutting funds directly to the community by unscrupulous village officials. the government should increase financial inclusion, literacy, and non-cash use counseling to the public about the usefulness of financial services, which will have a long-term impact on people's lives (dewi et al., 2021). the initial step to shifting from a traditional to a modern economy by using the banking system is to have a reliable and intelligent mechanism to combat cybercrime (aggarwal, et al., 2021). local governments must cooperate with the banking system because the banking sector has a reliable system, and it is necessary to control fraud by introducing digital transactions. with the existence of digital banking transactions, corruption can be prevented because historical transactions will be appropriately recorded who the recipient and sender of funds are as well as the time and amount of delivery; this can be monitored by the corruption eradication commission (kpk) and the financial transaction analysis reporting center (ppatk). banking governance must also be improved to prevent banks from compromising with customers, leading to fraud and corruption, and to increase public trust in the banking system (tade & adeniyi, 2020). non-cash transactions can help the government collect taxes accurately because most financial transactions are carried out through the system, and data is stored in computer networks (yakean, 2020a; dewi, et al., 2021). this system can help government officials to track irregularities in financial transactions to increase local government revenues. cash payments positively affect tax avoidance (tade & adeniyi, 2020), therefore the phenomenon of a cashless society will quickly provide the government's ability to track transactions to combat fraud and tax evasion/ tax avoidance. non-cash transactions also support small-micro businesses, e-commerce, and considerable business growth by increasing local taxes (yakean, 2020b). in addition, non-cash levies can increase local revenue, such as non-cash parking, receipts from public transport services, non-cash garbage retribution payments, and excavation fees. banking transactions can also help exchange currency easily if there are transactions abroad. eradicating corruption with cashless enforcement is a sophisticated method to reduce the possibility of accepting bribes and avoid circulating counterfeit money. the indonesian government's policy to implement non-cash transactions in the implementation of the budget starting january 1, 2018 is an important milestone in efforts to reduce the opportunity for fraud in regional financial management (dewi et al., 2021). this is an innovation that increases efficiency in local financial management and reduces the level of fraud in local government organizations. the use of payment technology in local governments also reduces operational costs, especially to pay employees and finance the supervision of them. the openness of passport fees through banking channels makes it easier for the public to increase immigration accountability, prevent leakage of non-tax state revenues (pnbp), and prevent brokering practices (sasmito & widjaja, 2019). a clean, accountable, effective, efficient bureaucracy and quality public services are requirements for immigration to get the title of a corruption-free area (wbk) (fathya, 2018).some regions have made policies in managing their regional revenues, such as the payment of land tax and rural and urban buildings (pbb-pp) through banks or transfers through atms and fintech (i.e., jepara regency, central java province).i the medan city government 2021 implemented e-parking in shopping areas. it was proven to be able to increase original regional income (pad) by 150 percent so that it can be ensured that all transactions go into the regional treasury with payment methods using electronic money and qris/mobile banking. however, there are challenges to socializing with the public using electronic money and mobile banking, as well as providing electronic data capture (edc) for parking attendants. ii 17 jurnal akuntansi issn 2303-0356 vol. 12 no.3, oktober 2022 hal.12-19 conclusions and suggestion innovations in payment systems in local governments have led to changes in payment options by switching to non-cash transactions that are more secure, effective, and efficient. this study provides new literature on the impact of cashless payments on fraud prevention in local government. cashless payments can prevent corrupt practices such as money laundering, bribery, and commissions for services or procurement. in particular, cashless payments also speed up the process of government financial transactions and improve the accuracy of payment amounts and timeliness. the government's internal control will be better by implementing a non-cash payment system to reduce human resource errors. as a policy suggestion, local governments should promote further cashless payments and priority should be given to cashless payments and make policies and innovations related to more effective and efficient use of cashless such as providing social assistance to the community with debit cards or ecommerce—money and credit cards for payment of supplies in local government work units. the limitations of this study lead to further expansion of our study, as well as suggestions for further research by conducting interviews and questionnaires. moreover, to convince the government of the positive outcome of cashless transactions, it would be interesting to explain the evolution of fraud and tax evasion. references abdallah, a., maarof, m. a., & zainal, a. 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(2020b). e-payment system drive thailand to be a cashless society. review of economics and finance, 18, 87–91. https://doi.org/10.55365/1923.x2020.18.10 19 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.141-149 the influence of digital financial literacy on financial wellbeing with financial behavior as a moderation variable: communities in west sumatra amalda aulia1, rita rahayu2, asniati bahari3 faculty of economics and business, universitas andalas article info abstract article history: received: december 26th, 2022 revised: febuary, 20th, 2023 accepted: may 19th, 2023 this study aims to determine the relationship between digital financial literacy and financial well-being, and financial behavior moderates the relationship between the two. digital financial literacy is a combined concept between financial literacy and digital aspects. financial well-being is considered a benchmark or a person's level of satisfaction with his financial status, which can be seen from the amount and quantity. in this case, the limitation is that the data used in the research is limited to respondents from west sumatra region only. the data obtained were 215 respondents spread throughout the west sumatra region. data collection uses a questionnaire distributed via google forms on several social media applications. the approach in this study is quantitative, and the design of this study is hypothesis testing which aims to examine the effect of each variable. the study results show a significant influence between digital financial literacy and financial well-being, and financial behavior significantly moderates the relationship between digital financial literacy and the financial well-being of people in west sumatra. for future research recommendations, it is suggested to expand data collection to areas with larger populations, or even broader by adding respondents from other regions. additionally, it is recommended to make the question indicators more specific. keywords: digital financial literacy financial well-being financial behavior correspondence: amalda aulia amaldaauliaa@gmail.com rita rahayu ritarahayu@eb.unand.ac.id asniati bahari asniati@eb.unand.ac.id how to cite (apa style): aulia, amalda (2023). the influence of digital financial literacy on financial well-being with financial behavior as a moderation variable: communities in west sumatra . jurnal akuntansi 141-149 introduction a person must have a good financial understanding, so they must understand more about financial products and services. understanding anyone with a source of income generally wants to be in good financial standing. nowadays, the subject of financial literacy is very appealing. everyone aspires to have a sound financial situation today and keep it that way in the future. financial literacy, however, is insufficient to shield society from financial goods and services. every aspect of life, including financial aspects, has been digitalized as a result of the emergence of an era focused on technological development. technology is combined with a financial product or service to create financial technology (fintech), which eventually develops into a traditional-to-online business model. they carry a certain amount of cash and make their initial payment in person. now, transactions can be finished remotely (winarto, 2020). the ojk lists several potential risks associated with fintech and its advantages, including cybercrime, non-payment, money laundering, and terrorism. regrettably, the number of cases involving fintech firms has increased. between 2019 and 2021, ojk collected 19,711 complaints against authorized p2p lending and illegal online lending service providers. up to 47.03% of the cases involved heavy commanders, and the remaining 10,441 involved light violations. disbursement of funds or loans without the applicant's consent, threats to reveal personal information, claims of terror or intimidation in all phone contacts, and accusations of abusive language and sexual harassment ranked as the top four complaints that appeared most frequently in the report. according to the most recent data, there will only be 104 licensed fintech lending companies registered with ojk as of october 15, 2021. this information suggests that several fintech lending businesses are already up and running, with some still awaiting approval. 141 mailto:amaldaauliaa@gmail.com mailto:asniati@eb.unand.ac.id the influence of digital financial literacy on financial well-being with financial behavior as a moderation variable: communities in west sumatra amalda aulia, rita rahayu, asniati bahari unfortunately, only a small number of those with close ties to the company have been identified among the numerous individuals who still need to be investigated legally. several factors, including the requirement for greater public comprehension of the use of digital platforms to manage and make financial decisions, influenced the context of this study. prior research has mainly concentrated on financial literacy. in the modern world, everything is connected to digital media. to live peacefully, humans must respect the passage of time. the exciting thing about digital financial literacy is that it can directly impart information about online shopping, various online payment methods, and the online banking system (prasad et al., 2018). digital financial literacy is necessary to prevent fintech crimes in the modern era, as financial literacy alone is insufficient to create a society free from fintech crimes. by educating the public about digital finance, more people will become capable of managing their own finances wisely and avoiding the dangers and drawbacks of financial technology. finding out what influences financial literacy is interesting to discuss, especially considering indonesia's growing use of digital finance. according to the indonesian national strategy for financial literacy, several principles can act as benchmarks for economic growth by encouraging digital financial services, including digital strength and financial literacy and awareness. according to the previous statement, digital financial literacy can be one of the key elements supporting a nation's economic development and prosperity. (ojk, 2017) with the evidence of the events above, it can be concluded that whether a person is financially prosperous depends on the strength or weakness of their behavior or literacy toward digital finance. as a result, researchers are interested in examining the relationship between digital financial literacy and financial well-being using financial behavior as the indicator to be raised. the moderating variables are saving and spending behavior in the west sumatra millennial generation. theoretical framework and hypotheses perceived behavioral control theory perceived behavioral control theory explains that a person's commitment to taking action signals them to behave. it is the same as managing finances; with the intention or intention that is already in a person, then they can make good financial decisions. (ajzen 2011) the tpb theory was developed again in 2020, where several supporting things can explain the tpb theory more broadly to predict changes in behavior. furthermore, it is also said that the development of this theory has resulted in much research using it, even by linking it to the use of technology. (ajzen 2020) based on the elaboration of some of the previous studies above, it can be concluded that the tpb theory has become a very appropriate theory to use to measure a person's behavior, and the previous research above is proof that the tpb theory can be used to underlie research. the concepts and definitions of financial literacy and digital literacy formed the basis for the creation of digital financial literacy. dfl is characterized as a synthesis of fl and dl, as well as fundamental financial literacy and numerical abilities (lyons & kass‐hanna, 2021). until now, no theory underlies digital financial literacy. however, some studies have tried to use four measurement dimensions to explain this digital financial literacy. according to morgan et al., (2019), there are four components that make up the idea of digital financial literacy: knowledge of consumer rights and compensation processes, understanding of digital financial products and services, awareness of the risks associated with those products and services, and knowledge of digital financial risk control (morgan, huang, and trinh 2019). digital financial literacy and financial well-being a person with good financial literacy is considered capable of managing and planning his finances well, which positively impa141cts a person's level of well-being. this is evidenced by 142 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.141-149 previous studies linking financial literacy with a number of matters related to financial well-being. financial well-being provides various benefits, including being able to work well without having to worry about retirement in the future, having good mental health, and providing a sense of security and comfort to individuals or families who have prepared it. (niu et al., 2020). someone with good financial literacy is considered capable of managing and planning finances well, which will impact good financial well-being. from this, a person's level of financial literacy will determine how wellprepared they are for the future. although prior research did not demonstrate a connection between digital financial literacy and financial well-being, it is still relevant. it can be used as a reference for this research because digital financial literacy has the same concept as ordinary financial literacy but is based digitally. as a result, the following is a hypothesis that is based on the assumption that digital financial literacy affects financial well-being: h1: digital financial literacy has a positive and significant effect on the financial well-being of the millennial generation in west sumatra. financial behavior and financial well-being in financial well-being, knowledge of finance is a significant component. this also forms a perception that strengthens each individual to direct the individual to have awareness in having financial behavior and is an important component in forming financial well-being. (wahyudi et.al, 2017). the following are the results of earlier studies on the relationship between financial behavior and financial well-being: according to arlinda (2022), financial behavior has a significant and positive impact that can mediate financial well-being. aside from loan approval, research by chavali et.al (2021) demonstrated that all other financial behaviors, including future orientation, saving and investing credit discipline, and financial awareness, significantly impact a person's financial well-being. the following hypothesis is therefore made, presuming that financial actions have a significant impact on the financial position: h2: saving behavior has a significant influence on the financial well-being of people in west sumatra. a person with good financial literacy is considered capable of managing and planning his finances well, which has a good impact on a person's level of well-being. this is evidenced by previous research linking financial literacy with financial well-being. this is supported by the claim made by strömbäck et al. (2017) that one of the key factors influencing financial behavior and well-being is self-control. financial literacy and financial well-being have a positive relationship, according to research by (kamakia, mwangi, and mwangi 2017), but other factors like financial decisions and demographics still have an impact. according to kamakia's research, people who are financially literate have better financial outcomes because they have more behavioral control over their finances. adam et al., (2017) also stated that to achieve financial well-being, financial literacy is needed. thus it is suspected that spending behavior also influences digital financial literacy, so the hypothesis is as follows: h3: significant financial behavior as a moderator of the relationship between digital financial literacy and financial well-being in people in west sumatra 143 the influence of digital financial literacy on financial well-being with financial behavior as a moderation variable: communities in west sumatra amalda aulia, rita rahayu, asniati bahari digital financial literacy based on the hypothesis above, the research framework is presented as follows: figure 1 research framework source: data processed by researchers (2022) research methods according to bps west sumatra data for 2021, there are 5.53 million people in the population used in this study, which includes everyone in west sumatra. the entire population of west sumatra, which reaches 5.53 million people, consists of various groups, ranging from infants, children, and productive age, to the elderly. out of the total population of 5.53 million people in w sumatra, 68.65% were of productive age from the same source. the total population in this study was 3,796,345 people. this study used a quantitative method by collecting online questionnairebased survey data conducted for a month from july 2022 to august 2022. the collected data were processed using the spss and smart-pls applications. this research belongs to the explanatory quantitative analysis with the survey method. research variable several previous studies have tried to identify the factors that influence the level of digital financial literacy. some of them found that socio-demographic factors such as gender, age, area of residence, education level, marital status, educational background, income level were factors that influenced the level of financial literacy (setiawan et al., 2020). the measurement for the socialeconomic factor variable in this study is a question of the characteristics of the respondents. each question indicator on this variable is given a different answer choice. the age indicator is given a choice of 4 age categories consisting of young (15-24 years), early worker (25-34 years), middleage (35-44 years), and pre-retired and retired (45-63 years). educational background indicators are given a choice of answers consisting of the respondent's education level, consisting of up to junior high school, senior high school, diploma (i, ii, and iii), bachelor (s1)/diploma iv, postgraduate (s2), doctor (s3), and others. the income indicator is the respondent's income or for those who have not worked it can also be an allowance from parents, this indicator is grouped into several categories, these are 10 million. financial well-being financial behavior h2 h1 h3 144 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.141-149 table 1. variable summary and operational definition variable definition dimention indicators and measurement digital financial literacy (exogeneous variable) digital financial literacy is defined as a combination of financial and digital literacy, including basic financial knowledge and basic digital skills. (1) 5 questions which are knowledge of digital financial products and services (2) 2 questions are experience in using digital financial products and services (3) 1 question is awareness of digital financial risk, and 2 (4) 3 questions are skills in control and managing assets setiawan et al.,2020, prasad et al., 2018 and morgan et al. al., 2019 (11questions indicator financial well-being (endogenous variable) financial well-being is defined as an abstract concept used to explain the financial situation of individuals or families. (1) 4 questions for the category that represent a person's level of financial feeling a (2) 3 question indicators for the category rthat epresents a person's reaction to their current state of financial well-being. prawitz, 2006 (7questions indicator) financial behavior sejauh mana seseorang menganut agamanya keyakinan, nilai dan praktik yang diwujudkan dalam kehidupan (1) 9 questions for knowledge about saving behavior (2) 6 questions for knowledge about shopping behavior setiawan et al., 2020 (15 questions indicator) source: data processed by researchers (2022) table 2. number of research questionnaires description total questionnaires accepted questioners 215 invalid questioners 0 valid and can use questionnaires 215 source: data processed by researchers (2022) 145 the influence of digital financial literacy on financial well-being with financial behavior as a moderation variable: communities in west sumatra amalda aulia, rita rahayu, asniati bahari results and discussion results of the significant test and model test for the inner model construct: figure 2 inner model construct source: data processed by researchers (2022) the inner model construction's test results image demonstrates that the dimension significantly affects the variables. based on figure 1, it can be seen that all of indicators have values above 0.5.this explains that indicator items whose values are below 0.5 are not appropriate to be used to measure variables. the indicator items with a value below 0.5 are not valid and removed from the analysis. after deleting and discarding the indicator items below 0.5, then the calculation is carried out again, the results show that all measurement items used are valid with a loading value > 0.5. 146 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.141-149 table 3 validity and reliability test variable indicators loading factors>0.4 composite reliability cronbach alpha >0.6 ave>0.5 digital financial literacy dfl1 0.537 0.909 0.889 0.522 dfl2 0.810 dfl3 0.782 dfl4 0.746 dfl5 0.737 dfl6 0.479 dfl7 0.640 dfl8 0.697 dfl9 0.641 dfl10 0.767 dfl11 0.707 moderating effect 1.000 1.000 1.000 financial well-being fw1 0.784 0.845 0.755 0.577 fw2 0.734 fw3 0.696 fw4 0.819 financial behavior fb1 0.777 0.918 0.894 0.653 fb2 0.806 fb3 0.823 fb4 0.870 fb5 0.781 fb6 0.788 source: data processed by researchers (2022) the validity and reliability testing requirements are all satisfied, as shown in table 3.to test convergent validation, apart from looking at the value of the loading factor, information on the ave value is needed. ave is declared valid if ave>0.5 or above. all aves in this study are greater than 0.5 with each, digital financial literacy (0.522), financial wellbeing (0.577), financial behavior (0.653), and moderating effect (1.000). in addition, the overall composite reliability obtained a value of >0.7. it can be conclude all variables are declared reliable. based on testing by cronbach's alpha, a good value is >0.7, but a reliable cronbach's alpha ranges from 0.6-0.8 and is very reliable at 0.8-1.00. in the research obtained, it can be stated that all variables are valid and reliable. the results showed quite good results because in this study showed a value of more than 0.909 (dfl), 0.845 (financial wellbeing), and 0,918 (financial behavior) in the very reliable category. overall it can be stated that the evaluation of the feasibility of the measurement model (outer model) has been fulfilled, both the convergent validity test and the discriminant validity test. table 4 hypothesis testing original sample t statistics p values dfl -> financial well-being 0.231 6.232 0.000 financial behavior -> financial well-being 0.228 5.661 0.000 moderating effect -> dfl-fw 0.338 5.096 0.000 source: data processed by researchers (2022) 147 the influence of digital financial literacy on financial well-being with financial behavior as a moderation variable: communities in west sumatra amalda aulia, rita rahayu, asniati bahari based on these results, it can be interpreted that the original sample 0.231 which means the positive effect. it indicated that the digital financial literacy has positive effect to financial wellbeing. on the significance test obtained result p-value as much as 0.000 and the tstatistical 6.232. it shown that digital financial literacy variable has significance effect because the value of p-value <0.005 and the value of t-statistical >1.96. based the result of testing it can be concluded that the hypothesis 1 is accepted. next is financial behavior. the factor shows a positive impact of 2.3% and is marked with a statistic of 5,661 and a p-value of 0.00. based the result of testing it can be concluded that the hypothesis 2 is accepted. for the last point with financial behavior as moderating effect also has significant effect to relationship between digital financial literacy and financial wellbeing, so hypothesis 3 is accepted. the results indicate that there is an influence of understanding digital financial literacy on financial wellbeing in the people of west sumatra. this is important for designing the financial future of each of the people of west sumatra, moreover the development of the digital, including finance. it can be concluded, a good level of digital financial literacy is needed to support good financial wellbeing. it is useful to be prepared for the financial future and financial disasters. these results are by several relevant studies such as research from haque & zulfiqar (2016); kamakia et al (2017); and phetkam et al (2019) which found a positive and significant relationship between digital financial literacy and financial well-being, although in this study there was another influence from other factors (financial behavior and financial attitude). also several other related studies found the same results but not as strong as other variables such as family support and retirement (a. m. adam et al, 2017). this topic is also researched by smithikrai & phetkham (2019) that financial literacy has a significant direct impact on financial wellbeing although have another direct impact that is self control. even without the support of other factors that influence dfl on financial wellbeing, the results of this study still prove that there is a significant relationship between digital financial literacy and financial wellbeing. conclusions and suggestion the conclusion of the analysis was the hypothesis that digital financial literacy has a positive and significant impact on financial performance. this hypothesis was accepted based on the findings of the entire series of analyses conducted. the results show how understanding digital financial literacy affects people's financial wellbeing in west sumatra. this is important for designing the economic future of each of the people of west sumatra and digital development, including finance. maintaining good financial well-being requires a high level of digital financial literacy. financial behavior and social welfare have a significant relationship in west sumatra. the findings of this study suggest that west sumatran people have the propensity to think that behavior is required to support a healthy economic level. west sumatran residents think that to improve their well-being, they must behave appropriately so they can later receive support from a knowledge of digital financial literacy. a provision for good financial health is to be better equipped to handle future financial and financial disasters. this demonstrates strong public awareness of the benefits of digital financial literacy for people's financial well-being. due to the shortcomings mentioned earlier, additional research is advised to examine the effects of other socioeconomic factors, such as gender, investment, work experience, educational background, etc., on the digital financial literacy of people in west sumatra. it is possible to determine whether every factor has the potential to affect how well a society practices digital financial literacy. this can act as the foundation for a thorough and precise search. furthermore, it would be preferable if future researchers focused on remote regions of west sumatra that had not been examined in earlier research. 148 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.141-149 references adam, anokye mohammed, siaw frimpong, and mavis opoku boadu. 2017. “financial literacy and financial planning: implication for financial well-being of retirees.” business and economic horizons 13 (2): 224–36. https://doi.org/10.15208/beh.2017.17. ajzen, icek. 2011. “the theory of planned behaviour: reactions and reflections.” psychology and health 26 (9): 1113–27. https://doi.org/10.1080/08870446.2011.613995. ajzen, icek. 2020. “the theory of planned behavior: frequently asked questions.” human behavior and emerging technologies 2 (4): 314–24. https://doi.org/10.1002/hbe2.195. arlinda, nuning. 2022. “pengaruh pengetahuan keuangan dan jumlah 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samuel sapulette. 2020. “digital financial literacy, current behavior of saving and spending and its future foresight.” economics of innovation and new technology 0 (0): 1–19. https://doi.org/10.1080/10438599.2020.1799142. winarto, wahid wachyu adi. 2020. “peran fintech dalam usaha mikro kecil dan menengah (umkm).” jesya (jurnal ekonomi & ekonomi syariah) 3 (1): 61–73. https://doi.org/10.36778/jesya.v3i1.132. 149 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.42-50 corporate social responsibility disclosure, green innovation and corporate profitability fenny marietza1),gitra ilhami2) faculty of economics and business, bengkulu university1),2) article info abstract article history: received: september 20th,2022 revised: february 3rd,2023 accepted: february 23rd, 2023 this study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. the population of this study is all companies engaged in energy and mining listed on the indonesia stock exchange in 2018-2021. the sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. the analysis tool used in this study is e-views version 12. the results of this study show that csr disclosure does not positively affect profitability proxied using roa, roe, and eps. in contrast, green innovation positively influences the company’s roe. it does not positively affect the company's roa and eps, which means that the disclosure of green innovation what the company does can attract investors to invest and invest in the company. keywords: csr green innovation roa roe eps correspondence: fenny marietza fmarietza@unib.ac.id how to cite (apa style): marietza, f., & ilhami, g. (2023). corporate social responsibility disclosure, green innovation and corporate profitability. jurnal akuntansi, 42-50. introduction in essence, the company wants to profit from using its resources. of course, companies that use natural resources as the primary raw material in their operating activities will continuously utilize these natural resources in the future. in the long run, this overuse will damage the environment and the surrounding ecosystem (rita susanti & budiasih, 2019). along with the development of the times, the company's goals have slowly shifted. from what was initially conventional to modern, where the company began to pay attention to social welfare and the surrounding environment, in addition to the profit that the company could generate. research on the effect of corporate social responsibility (csr) on profitability has been done before, such as the research of ekatah et al. (2011); son (2015); nnenna & carol (2016), and lee & jung (2016). the study showed that good csr disclosure could improve a company's roa, roe, & eps. on the other hand babalola (2012) and folajin et al. (2014) say about the effect of csr on the profitability of companies. the results showed a decrease in the roa & roe of the companies cited during the period under review. in addition to csr, green innovation is currently one factor highlighted by investors regarding a company. investors consider that companies that implement green innovations can generate high profitability. because using green innovations can not only solve environmental problems in the production and consumption processes but also increase market competitiveness through increasing production sustainability (chan et al., 2016). green innovation is defined as how a company reduces the negative impact of its activities on the natural environment, designed to reduce energy use and pollution, waste recycling, and sustainable resource utilization (chen et al., 2006). previous research on green innovation, such as the research that has conducted by chen et al. (2006); li et al. (2017); zhang et al. (2019); handayani et al. (2017), huang & li (2017); and caracuel et al. (2013). they say that green product innovation can increase a company's competitive advantage and financial performance. 42 corporate sosial responsibility disclosure, green innovation and corporate profitability fenny marietza1),gitra ilhami2) literature review and hypothesis development stakeholder theory according to freeman (1984), stakeholder theory is a group of people or individuals who influence achieving company goals. csr disclosure is a signal given by management to all stakeholders, including potential investors, regarding the company's prospects in the future. it shows the added value that the company has for its concern for the economic, social, and environmental impacts arising from the company's activities. disclosure of financial, social, and environmental information is carried out to meet stakeholders' information needs and get support from stakeholders for the sake of the elegance of a company's life. the better the csr disclosure carried out by the company, the more stakeholders will support the company for all its activities aimed at improving performance and achieving the profit expected by the company (lindawati & puspita, 2015). legitimacy theory dowling & pfeffer (1975) state that organizations seek to establish harmony between the social values associated with or implied by their activities and acceptable norms of behavior in the more extensive social system. the company's sustainability depends on the relationship between the company and the community in which the company operates. the higher the level of disclosure made by the company, the higher the company's reputation in the eyes of the public. the company hopes that by making csr disclosures, the company will gain social legitimacy and will maximize the size of its finances for an extended period. in addition, csr disclosure is expected to improve the company's image and increase sales, which, in the end, certainly positively affects the company's profitability (agustina, 2013). definition of profitability profit defines as the efficiency and effectiveness of organizational units in utilizing the resources owned by the company. the company's ability to generate profits and company prospects in the future is often referred to as profitability. the high profitability value indicates that the company has a high level of profit and efficiency (andreas et al., 2015). according to adyani & sampurno (2011), the profitability ratio is considered the most effective way to measure a company's business performance, as it is a way to compare different investment options depending on the level of risk. the higher the investment risk, the higher the expected profitability. various profitability ratios return on asset (roa) roa is a measurement carried out to determine the profit obtained by using or utilizing assets owned by the entity (wibisono & panggabean, 2019). return on asset (roa) is a measurement indicator to see the ability of an entity to make a profit from the assets owned by the company. the higher the ratio, the better the company, and the asset can spin faster in making a profit. return on equity (roe) according to ikhwal (2016), return on equity (roe) is the top of a company's net income compared to its net assets (capital or equity). return on equity (roe) can also be defined as a measurement to determine the amount of profit obtained through shareholders' investment activities in the company (wibisono & panggabean, 2019). this ratio measures how much profit is generated compared to the paid-up capital by its shareholders. if the return on equity is high, the higher the 43 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.42-50 net profit is generated from each rupiah of funds embedded in the equity, and vice versa (sanjaya, 2015). earnings per share (eps) earnings per share (eps) compares the profit after tax earned by the issuer and the number of shares outstanding. according to putra (2015), eps is an indicator of a company's success because the higher the eps, the more excellent the opportunity for investors to profit from each share. an increase in the earnings per share ratio indicates higher earnings per share, assuming the number of shares outstanding remains constant. as the company's profit grows, the likelihood of dividends increasing, or reinvestment (retained earnings) is expected to lead to more excellent performance in the future. definition of corporate social responsibility kotler (2005) defines csr as a company's commitment to improving the well-being of society through discretionary business practices and the contribution of corporate resources. a vital element of this definition is a discretionary word that does not refer to a business activity carried out due to specific legal regulations because it contains moral and ethical reasons. then herman (2018) defines csr as an activity carried out by a company to contribute the results of its business to the company and the community in general. csr is a concept of corporate activities contributing to sustainable economic development. the company not only focuses on economic aspects but also must consider the impact on the social and environmental of the company's operational activities (wibisono & panggabean, 2019). green innovation green innovation is a way for companies to reduce the negative impact of their activities on the natural environment. green innovation consists of green product innovation and process innovation designed to reduce energy use and pollution, waste recycling, and sustainable resource utilization, according to (chen et al., 2006). green innovation plays a crucial role in moving the industry towards sustainable production and the evolution of sustainable manufacturing initiatives facilitated by green innovation. companies can enhance their environmental strength by complying with international environmental conventions and implementing new scientific and technological breakthroughs to strengthen green innovation (chen, 2008). hypothesis development disclosure of corporate social responsibility is carried out to meet information needs by parties interested in the company. in line with stakeholder theory, the company has obligations not only to the owner of the company but also to its stakeholders (wibisono & panggabean, 2019). in addition, corporate social responsibility can be used as a promotional forum by the company to display the positive sides of the company to attract public and investor attention through activities that benefit the public. a good image and a good cycle will also be formed between the company and stakeholders, which will impact the company's performance and cause the company's profitability to move in a better direction. the research conducted by (zhu, 2011), (putra, 2015), (babalola 2012), and (lee & jung, 2016).the summed up the hypothesis as follows: h1a: corporate social responsibility disclosure has a positive effect on corporate roa h1b: corporate social responsibility disclosure has a positive effect on corporate roe. h1c: corporate social responsibility disclosures have a positive effect on corporate eps. green innovation carried out by the company provides an understanding that the company cares about the social environment and knows that non-renewable natural resources must be 44 corporate sosial responsibility disclosure, green innovation and corporate profitability fenny marietza1),gitra ilhami2) managed wisely. the better the innovation carried out by the company, the more the public will fully support the company for all its activities, which aim to improve performance and achieve the profit expected by the company (lindawati & puspita, 2015). the company's green innovation is not only able to improve the company's internal products and processes but can also reduce the company's operational costs. therefore, the higher the intensity of green innovation in a company, the greater the positive influence on the company's profitability. the following research by handayani et al. (2017), zhou et al. (2019); caracuel & mandojana (2013); miroshnychenko et al. (2017), and przychodzen (2015). from the explanation above, then the hypothesis made is: h2a: green innovation has a positive effect on a company's roa h2b: green innovation positively affects a company's roe h2c: green innovation has a positive effect on the company's eps research method this study uses a quantitative approach. this study used the e-views 12 application to carry out the data processing process. the form of the equation for testing hypotheses in this study is as follows: roa = β0 + β 1csr + β 2d ih + e (equation i) roe = β 0 + β 1csr + β2dih + e (equation ii) eps =β 0 + β 1csr + β2dih + e (equation iii) information: roa = return on asset roe = return on equity eps = earnings per share b0b2 = estimated coefficient csr = corporate social responsibility dih = dummy green innovation e = error term dependent variables the formula used to measure profitability (rhyne & brigham, 1979) is as follows: roa = 𝐍𝐞𝐭 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐨𝐭𝐚𝐥 𝐀𝐬𝐬𝐞𝐭𝐬 roe = 𝐍𝐞𝐭 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐨𝐭𝐚𝐥 𝐄𝐪𝐮𝐢𝐭𝐲 eps = 𝐓𝐨𝐭𝐚𝐥 𝐞𝐚𝐫𝐧𝐢𝐧𝐠𝐬 𝐍𝐮𝐦𝐛𝐞𝐫 𝐨𝐟 𝐒𝐡𝐚𝐫𝐞𝐬 independent variables 1) corporate social responsibility. csrij = ∑xyi ni information: csrij = corporate csr index j xyi = number of disclosed items ni = number of disclosure items for the company (91 items based on gri-g4) 2) green innovation. ih = ∑xyi ni information: ih = green innovation company xyi = number of disclosed items ni = number of disclosure items for the company (8 items based on the explanation of chen et al., 2006 & chen, 2008). 45 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.42-50 result and discussion descriptive analysis table 1 descriptive statistical results variable minimum maximum average standard deviation roa -0.300 0.285 0.051 0.093 roe -0.500 0.396 0.082 0.169 eps -0.020 0.434 0.044 0.104 them 0.250 0.750 0.544 0.161 csri 0.077 0.692 0.419 0.188 partial significance test (t-test) table 2 t-test results of equation 1 variable coefficient t-statistics prob. logcsr -0.032 -0.542 0.592 them 0.143 0.781 0.442 table 3 t-test results of equation 2 variable coefficient t-statistics prob. csr -0.369 -4.053 0.000 them 0.219 3.180 0.004 table 4 t-test results of equation 3 variable coefficient t-statistics prob. csr -0.150 -0.732 0.471 them 0.222 0.223 0.329 discussion csr and company profitability the results of this study prove that corporate social responsibility (csr) disclosure does not have a positive effect on the profitability of companies proxied using the company's return on asset (roa), return on equity (roe), and earning per share (eps). so, the results of this study do not support the previous hypotheses, namely h1a, h1b, and h1c. because companies engaged in the mining sector have a higher role in environmental responsibility because they directly intersect and use natural resources in their operational activities, the disclosure of broad and diverse corporate responsibilities will undoubtedly cost much money. this sizeable operating cost will decrease the company's profit before tax, thus impacting the company's return on assets (roa). generally, companies do csr intending to display the positive side of the company and to improve the image of the company. with this good company image later, the company's profit should increase. however, companies often tend only to want to show the positive side, so this affects the consideration of investors and potential investors in making investment decisions, which ultimately triggers a decrease in the company's profit followed by no significant improvement in the company's financial performance (dwijayanti, 2012). it is what causes the csr disclosures made by the company not to have a significant impact on the company's return on asset (roa), return on equity (roe), and earning per share (eps). 46 corporate sosial responsibility disclosure, green innovation and corporate profitability fenny marietza1),gitra ilhami2) the results of this study are in line with the results of research conducted by yaparto (2013), which states that disclosure of corporate social responsibility does not affect the company's return on asset (roa), return on equity (roe), and earning per share (eps). however, the results of this study are not to the results of a study conducted by wulandari (2020), which stated that the csr disclosures made by the company had a significant impact on the company's return on asset (roa), return on equity (roe), and earning per share (eps). green innovation and company profitability the results of this study support the previous hypothesis (h2b) that green innovation has a positive effect on company profitability as measured by return on equity (roe) in companies. it shows that the higher the intensity of the application of green innovations carried out by the company, the more impact will have an impact on increasing the return on equity (roe). the application of green innovations carried out by the company is undoubtedly an advantage for the company when compared to its competitors. the company that implements green innovations has concerns about environmental sustainability and operations. the results of this study certainly support the theory of legitimacy, where disclosures aim to improve the company's image and increase sales which, in the end, certainly has a positive effect on increasing the company's profitability (agustina, 2013). the company hopes that with the care it gives to the environment, it will gain social recognition and maximize the size of its finances for an extended period. according to caracuel et al. (2013), green innovation is one of the most appropriate steps to achieve development benefits. because good green innovation allows companies to eliminate production processes that are considered harmful to the environment, the companies can develop new products more efficiently. green innovation does have a positive impact on the environment and on the company in the long term. green innovation aims to increase productivity more effectively and efficiently.(dewi & rahmianingsih, 2020). in addition, green innovation is a program for the promotion and advertising of the company to the public, which can attract investors and potential investors. the public will give their trust and loyalty to the company as a form of support for its concern for environmental issues. thus, the company has good prospects for sustainability of the company in the future, which allows investors to be willing to invest in the company so that it will directly affect the company's return on equity (roe). however, the results of this study do not support the h2a and h2c hypotheses because they do not show a positive influence between green innovation disclosures on the profitability of companies proxied using return on asset (roa) and earning per share (eps). companies that want to implement green innovation must certainly consider many things, not only in terms of their impact on the environment but also need to pay attention to the effectiveness and efficiency of using costs from the use of innovations that the company may receive later. to implement environmentally friendly innovations, companies will generally use advanced technology that requires much money, for example, vibriosis truck technology, a vibrationproducing vehicle specially designed for seismic reflection without damaging the soil structure and vegetation above it. alternatively, like the e-mining report system technology (real-time reporting related to coal and overburden) used by pt. acid hill. the company's operating activities' transition to environmentally friendly innovations requires many costs, ranging from using technology to the costs required by the company's human resources to adapt to the technology. these costs will undoubtedly affect the amount of net profit owned by the company, which can directly affect the company's return on asset (roa) and earning per share (eps) levels. the results of this study are in line with the results of research conducted by miroshnychenko et al. (2017) and przychodzen (2015), where the results of the study show that companies that implement green innovation on average, have a higher return on equity (roe) compared to established companies. the results of this study are contrary to the results of a study conducted by busch & hoffmann (2011), where the results show that the application of green innovation negatively affects financial performance as measured using the company's return on equity (roe). 47 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.42-50 conclusion and recomendation the test results of corporate social responsibility (csr) disclosures do not affect the profitability of companies proxied by return on asset (roa), return on equity (roe), & earning per share (eps). the results of the green innovation disclosure prove that the disclosure of the intensity of using green innovation influences the profitability of companies (roe). however, it does not affect the company's return on asset (roa) and earning per share (eps). reference adyani, l.r., &sampurno, d. r. . 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(2011). an empirical study on corporate social responsibility and corporate profitability. 2011 international conference on management science and industrial engineering, msie 2011, pp. 650–652. https://doi.org/10.1109/msie.2011.5707492 50 microsoft word af92-a335-ff19-ccab jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.43-51 43 market reaction to the covid-19 pandemic (case study on retail companies listed on the idx ermina sari1, dini dewindaru2 accounting study program, stie al-madani, lampung1,2 article info abstract article history: received: feb 21,2022 revised: jun 20, 2022 accepted: jun, 23, 2022 the retail sector is one sector that has been affected by the covid-19 pandemic. the price of issuers in the retail industry is in the red zone. this study aims to determine how the indonesian market, especially in the retail sector, has reacted to the covid-19 event. observations were made one month before and one month after the event, as the event window in this study was determined based on the who declaration of corona virus (covid-19) as a global pandemic on march 11, 2020. fifteen samples were obtained in this study using the purposive sampling method. the testing was carried out using spss paired sample t-test. the results of hypothesis testing in this study indicate that all proposed hypotheses (ha1, ha2, and ha3) are accepted. thus, the market reacted to the who's designation of the coronavirus (covid-19) as a global pandemic with a decrease in cumulative abnormal returns, a reduction in stock prices, and increased trading volume. keywords: covid-19;market reaction;abnormal returns; stock prices; trading volume activity correspondence: ermina sari ermina.sari@almadani.ac.id introduction the covid-19 pandemic that emerged at the end of 2019 resulted in a social and global crisis. who declared the corona virus (covid-19) a worldwide pandemic on march 11, 2020. according to statistical data released by johns hopkins university, on june 5, 2020, globally, there were 6,601,349 diagnosed cases and 389,620 deaths due to covid-19. in addition, data gives signs of a recession in the global economy. in april 2020, the global economic outlook reported that the gross domestic product would decline by 3% throughout the year. the world trade organization estimates that in 2020 global trade may drop by as much as 32%. the announcement of the coronavirus (covid-19) outbreak as a pandemic resulted in the domestic stock market slumping by more than 4%. the composite stock price index (jci) corrected 3.84% to 4,955.96. then the jci experienced a deep decline of up to 4.36% to 4,929.56, the lowest trading level that day. the leading asian bourses also had the same fate, the nikkei index dropped 5.17%, the hang seng index fell 3.61%, the shanghai stock exchange fell 1.11%, and the straits times index fell 3.62%. (saragih, 2020). according to fauziah & venusita ( 2021), asian capital markets reacted negatively to the difference in abnormal returns before and after the who announced that the coronavirus was a global pandemic. the reaction showed by several asian countries that experienced a decline in stock prices after the announcement was published, including indonesia, singapore, malaysia, and thailand. according to trisnowati & muditomo (2021), eight industrial sectors in indonesia reacted to the covid-19 pandemic that hit indonesia. the agriculture sector, elemental and chemical industry; miscellaneous consumer goods; property and real estate; transportation and infrastructure; finance; trade, services, and investment, reacted more strongly than mining and manufacturing. findings on eight sectors that are statistically proven to experience abnormal returns in the indonesian stock market. these findings are in line with the research results(baldwin & mauro, 2020)in the stock markets of china and the united states, which showed a negative response to stocks in the transportation, property, retail, finance/investment, and primary industries/chemicals and consumer/personal goods industries. the retail sector is one of the sectors affected by the covid-19 pandemic. after bank indonesia released retail sector sales data in july 2020, most issuers' share prices in the retail market reaction to the covid-19 pandemic (case study on retail companies listed on the idx ermina sari1, dini dewindaru2 44 sector were traded in the red zone. the retail sales index (ipr) contracted by 12.3% yoy. on wednesday (9/9/2020), namely in the initial trading session ii, five retail issuers experienced a decline in stock prices, such as pt matahari department store tbk (lppf) and pt ramayana lestari sentosa tbk (rals)(son, 2021). as reported via cnbc indonesia in may 2020, the management of pt ramayana lestari sentosa tbk stated that it had to terminate the employment of its 421 employees while closing several of its outlets in the january to june period. the problem is that there will be a decrease in the company's revenue by between 51% to 75% in 2020. also, the pt matahari department store tbk company was forced to lay off 5,623 employees and cut salaries to 12,080 employees due to an estimated decline in income of up to 25%—compared to the previous year. the market reaction to the covid-19 pandemic has been studied by several previous researchers, such as research(anh & gan, 2020) researching the impact of covid-19 on stock performance in vietnam. the results showed that an increase in covid-19 cases harmed the stock market in vietnam, and the financial sector was worst affected by covid-19. the same results were obtained by research(lee et al., 2020)which examines the impact of covid-19 on the malaysian stock market. the worst sector in malaysia is the real estate index fund investment (reit). according to (p. he et al., 2020), the transportation, mining, electricity, and heating sectors and the industrial environment have been negatively affected by the pandemic, while the manufacturing, retail, information technology, education, and health care industries have the resilience to the pandemic. in indonesia, the covid-19 pandemic has had destructive as harmful results of research by rahmayani and oktavilia (2021) show that the cumulative total of covid-19 cases is getting higher and can weaken the indonesian capital market in the long term. (trisnowati & muditomo, 2021)the eight industrial sectors in indonesia reacted to the covid-19 pandemic that hit indonesia. where they also found that the agriculture sector; primary and chemical industry; miscellaneous, consumer goods; property and real estate; transportation and infrastructure; finance; trade, services, and investment, react more strongly than mining and manufacturing the covid-19 pandemic has devastatingly impacted various sectors in various countries. indonesia is also one of the countries affected by the covid-19 pandemic. one of the sectors that were severely affected in indonesia was the retail sector. this sector is indicated by most retail shares traded in the red zone and experiencing a decline in performance. research results (baldwin & mauro, 2020)stated that the retail sector negatively responded to the covid pandemic in china and the united states stock markets. however, different things are shown by research (p. he et al., 2020), which found that the retail sector was resilient to pandemics. there is still not much research on the impact of the covid-19 pandemic on the retail industry in indonesia and how the retail sector will react to the covid-19 pandemic. thus, researchers are interested in researching it. this study aimed to determine how the indonesian market, especially in the retail sector, reacted to the covid-19 event. previous empirical research results have shown that the covid-19 pandemic has had a harmful impact at home and abroad. the research was conducted to understand the effect of covid-19 on the retail sector and to provide a perspective on market reaction to the covid-19 pandemic. research methods in this study, the research method used is an event study. the observation period was carried out at a time of 1 month before and one month after the event. the event window in this study was march 11, 2020, when who declared the corona virus (covid-19) as a global pandemic. in addition to 1 month after and before the announcement of the worldwide pandemic, researchers also observed the impact of differences every week, namely one week, jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.43-51 45 two weeks, three weeks, and four weeks before and after the who announcement that the corona virus (covid-19) was a global pandemic. the sample in this study is a retail company listed on the indonesia stock exchange. this study obtained as many as 15 samples of companies using the purposive sampling technique. data collection was carried out by studying various literature related to this research. in addition, other sources still associated with this research are used to gather theoretical knowledge and calculation techniques related to the study. the data source is obtained through the website www.idx.co.id.where the data needed is the stock price and trading volume. research variable a. cumulative abnormal return(car) the measurement of market reaction in this study is measured by cumulative abnormal return (car). the formula used to calculate the car is as follows: car�,� = � ar� �� �� information: cari, = cumulative abnormal return of the i-th security on day t to n sickle = abnormal return of stock i on day t. b. trading volume the trading volume shows the number of shares traded in the capital market during a specific period (tandelilin, 2010). in this study, the measurement of the trading volume follows previous research(suryatimur & khabibah, 2021)as measured by: �� = ∑ ������� ������ ������ ���� ∑ ������� ������ ���������� ���� � c. stock price the share price is the price assigned to the company for other parties who wish to have share ownership rights. in this research, the measurement of stock prices follows previous research(suryatimur & khabibah, 2021) stock price = closing stock price. the hypothesis will be tested by using spss was carried out with the paired sample ttest. for the paired sample t-test, the sample group was given the same treatment, and each subject had two paired scores. paired sample t-test aims to examine whether a change occurs because of treatment by comparing before and after being given treatment. literature review and hypothesis development signaling theory in signaling theory (spence, 1973) and efficient capital market theory (fama, 1970), the market will respond negatively to bad news about the company by showing a decline in stock prices. arif and baridwan (1999) state that the market reaction signals the existence of information on a specific event that can affect the company's value, which is reflected by changes in prices and stock trading volumes. the market reaction can be measured by using returns as the value of price changes or by using abnormal returns. market reaction to the covid-19 pandemic (case study on retail companies listed on the idx ermina sari1, dini dewindaru2 46 hypothesis development the covid outbreak has affected supply chains and disrupted the global economic system(oecd, 2020). (baldwin & mauro, 2020) states that the financial system experiences three shocks. first, they indicated that household expenses would be reduced due to unpaid vacations or experiences during the covid-19 pandemic. second, they noted that lower aggregate demand also tends to impair import and export activities for the affected countries. third, the manufacturing sector has also been affected by the covid-19 pandemic. as in the 2008-09 global crisis, the covid-19 crisis has consumers and companies worldwide delaying spending; they are in "wait-and-see mode." according to (saraswati, 2020), during the pandemic in indonesia, stock prices, in general, experienced a decline. the decline was due to concerns about the declining share price and the possibility of a share buyback by the issuer, which could inflict losses on shareholders. as a result, some shareholders sold their shares because of their concerns. however, some investors buy shares because they assume stock prices can increase after this pandemic. in this condition, investors who are risk-takers (dare to take risks) take advantage of the declining stock price conditions during the pandemic by increasing stock purchases. (ibrahim et al., 2020)empirically test the direct reaction of stock market indexes of countries affected by covid-19. the results show that eleven global stock market indices show that the announcement of the first confirmed covid-19 case negatively impacts returns. furthermore, the effect was even more significant after, on march 11, 2020, who declared covid-19 a global pandemic. using the conventional t-test and the nonparametric mann-whitney test (liu et al., 2020), empirically analyze daily returns data from stock markets in the people's republic of china, italy, south korea, france, spain, germany, japan, and the united states of america. our empirical results show that covid-19 has a negative but short-term impact on the stock market and that the impact of covid-19 on the stock market has a two-way spillover effect between asian countries and european and american countries. in line with previous researchers, the results of(q. he et al., 2020)also have the same effect. the study evaluated the short-term impact of the covid-19 outbreak on 21 leading stock market indexes in major countries; the results showed that countries affected by the covid-19 pandemic included japan, korea, singapore, the united states, germany, italy, and english, and others. the results showed that stock markets in the primary affected countries and regions fell rapidly after the virus outbreak. compared to other countries, countries in asia experienced more negative abnormal returns. several previous researchers have studied the impact of covid-19 on indonesia, such as (suryatimur & khabibah, 2021), which examined the stock market reactions of pharmaceutical companies before and after the announcement of covid-19 in indonesia. research testing was carried out with a paired difference test. the results showed differences in stock prices, but for the stock price variables, there were no differences in the period before and after the announcement of the first covid-19 case in indonesia. furthermore, research results (manurung & subekti, 2021) showed no significant difference in abnormal return (ar) before and after the covid-19 pandemic. in the capital market, emergencies often affect investor behavior by influencing investor sentiment, which can affect stock prices. there are mixed results regarding investors' reactions to the impact of the covid-19 pandemic, which has become a global pandemic. according to irfan et al. (2021), stock market reactions depend on other economic factors unique to the country, so the impact of a covid-19 event varies from country to country. the energy, retail, and transportation sectors are losing money in china and the us due to covid-19. as part of this, small businesses such as restaurants, wholesale and retail, tourism, and travel need support to address the challenges posed by the covid-19 crisis. (baldwin & mauro, 2020). jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.43-51 47 based on this explanation, the market reaction to the covid event in indonesia can be hypothesized, including: ha1: a decrease indicates a market reaction in the average abnormal return before and after the announcement of covid-19. ha2: there was a decline in stock prices before and after the announcement of the covid-19 pandemic. ha3: there is a market reaction to increase sales volume before and after the announcement of the covid-19 pandemic results and discussion testing the normality of the data was carried out in this study to determine the analytical tool to be used. suppose the sample data is normally distributed, then the analytical tool used parametric (paired sample t-test). testing using paired sample t-test is carried out if the information is typically distributed. however, if the test results show that the sample is not normally distributed, the test will be carried out using a nonparametric test (wilcoxon signed test). the normality test of the data was carried out using the kolmogorov smirnov test. the following are the results of testing the normality of the data in this research: table 1. data normality test one-sample kolmogorov-smirnov test asym. sig (2-tailed) before after distribution car 0.200 0.200 normal stock price 0.200 0.200 normal tva 0.070 0.200 normal based on table 1 above, it can be seen the results of the normality test of the data using the kolmogorov-smirnov test. in addition, the significance value of car, share price, and tva before and after the announcement of the covid pandemic has a more excellent value than alpha, which is 0.05. thus, all variables in this study are typically distributed. so, in this study, the test equipment used is paired sample t-test. table 2. descriptive statistics information minimum maximum average car -1 month -0.1361 0.1517 0.027720 car +1 month -0.5989 -0.0060 -0.277296 stock price1 month 50 6,000 1,361.30 stock price +1 month 50 5,000 1,044.61 tva -1 month 0 0.01324 0.0007736 tva +1 month 0 0.02793 0.0014610 table 2 shows the minimum, maximum, and average cumulative abnormal return (car), stock prices, and trading volume 1 month before and one month after the announcement market reaction to the covid-19 pandemic (case study on retail companies listed on the idx ermina sari1, dini dewindaru2 48 of the covid-19 pandemic by who in retail sector companies. the average car value decreased from positive to negative, namely 0.027720, and fell to -0.277296. the same thing happens to stock prices. the average value before who announced the covid pandemic by idr 1,361.30. after its announcement to idr 1,044.61. sales volume (tva) has increased on average. before the announcement of the covid pandemic, the average tva value was 0.0007736 to 0.0014610 hypothesis test results hypothesis testing regarding the market reaction to the covid-19 pandemic was conducted using a paired sample t-test. the test results can be seen in table 3 below: table 3 test results paired sample t-test market reaction to the covid-19 pandemic information t count probability results car 7,208 0.000*** ha1 accepted stock price 10,404 0.000*** ha2 accepted tva -3,842 0.000*** ha3 accepted car = cumulative abnormal return, tva = sales volume. significant levels *, **, *** significant 10%, 5%, and 1%. researchers also made additional observations of market reactions to the covid-19 pandemic from time to time, namely one week, two weeks, three weeks, and four weeks before and after the covid-19 pandemic, as shown in table 4 below. table 3 additional testing market reaction to the covid-19 pandemic information car stock price tva 1 week 0.0008*** 0.008*** 0.002*** 2 weeks 0.001*** 0.001*** 0.182 3 weeks 0.001*** 0.562 0.026** 4 weeks 0.006*** 0.000*** 0.074* car = cumulative abnormal return, tva = sales volume. significant levels *, **, *** significant 10%, 5%, and 1%. it can be seen in table 4 the results of additional tests regarding the market reaction to the covid-19 pandemic with observation times of 1 week, two weeks, three weeks, and four weeks. the test shows the results of the market reaction, which is indicated by a significant difference in the car value—the value consistently substantial every week below alpha (0.01). there are no differences between before and after the announcement of pandemic covid that affect stock prices. the same thing is shown by the trading volume variable, only for the second week, which did not experience a significant difference. based on table 3, the results of hypothesis testing in this study indicate that all proposed hypotheses (ha1, ha2, and ha3) are accepted. thus, the market reacted to the covid pandemic announced by who with a decrease in cumulative abnormal returns, a reduction in stock prices, and increased trading volume. this study's results align with the results of the study(baldwin & mauro, 2020), which stated that the retail sector had a negative response to jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.43-51 49 the covid pandemic in the stock markets of china and the united states. however, in contrast to the research conducted(p. he et al., 2020), the retail sector was resilient to pandemics. hypothesis 1 supported, namely, that there is a mara market reaction by a decrease in the average abnormal return before and after the announcement of covid-19. the results of this study support the statement (fauziah & venusita, 2021), namely, the asian capital market reacted negatively to the difference in abnormal returns before and after who announced that the coronavirus was a global pandemic. research (wicaksono & adyaksana, 2020) showed a significant difference in the average abnormal return before and after determining covid-19 as a global pandemic. the harmful effects caused by the covid-19 pandemic resulted in a sharp decline in company profits causing losses. in signaling theory(spence, 1973) and efficient capital markets theory (fama, 1970), the market will respond negatively to bad news about the company, which is shown in the form of a decline in stock prices. in the capital market, emergencies often affect investor behavior by influencing investor sentiment, which can affect stock prices. therefore, covid-19 is terrible news, causing significant impacts on various sectors of life, especially in the economic and financial fields. hypothesis 2 is supported; namely, there is an adverse market reaction, as indicated by the decline in stock prices before and after the announcement of the covid-19 pandemic. this study's results align with research (fauziah & venusita, 2021), which found that several asian countries experienced share price declines after the announcement was published, including indonesia, singapore, malaysia, and thailand statement of the covid-19 pandemic by the who. in the capital market, emergencies often affect investor behavior by influencing investor sentiment, which can affect stock prices. hypothesis 3 is supported; namely, there was a market reaction to increase sales volume before and after the announcement of the covid-19 pandemic. research results are in line with research (wicaksono & adyaksana, 2020)which shows significant differences in abnormal returns and transaction volume activities before and after the announcement of covid-19 as a global pandemic. the test results show sharp fluctuations in stock price volatility and trading volume during the pandemic. according to nurmasari (2020), an increase in the volume of share transactions that occurred was not followed by a rise in share prices. this event shows that many investors are selling their shares due to investor concerns. that is the loss caused by the impact of the covid-19 pandemic. even foreign investors sell more shares than buy shares during this pandemic (fauziyyah & ersyafdi, 2021) conclusion this research was conducted to determine how the indonesian market, especially in the retail sector, reacted to the covid-19 event by testing paired sample t-test with an observation time of 1 month before and one month after the who declared the corona virus (covid-19) a global pandemic. the study results show significant differences in the cumulative abnormal return (car), stock price, and sales volume (tva). thus, the market reacted to the covid pandemic announced by who with a decrease in cumulative abnormal returns, a reduction in stock prices, and increased trading volume. limitations of the research this research still has limitations in its scope. namely, the content of this research is only for retail companies listed on the idx, so it cannot be generalized. then this study only focuses on the impact of the covid-19 pandemic in the short term, namely, one month before and one month after. the limitations in this study can be used for further researchers by market reaction to the covid-19 pandemic (case study on retail 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(2021). covid-19 and stock market reaction in indonesia. journal of accounting and investment, 22(1), 23–36. https://doi.org/10.18196/jai.v22i1.8859 wicaksono, ca, & adyaksana, ri (2020). analysis of investor reactions as the impact of covid-19 on the banking sector in indonesia. jiafe (scientific journal of accounting, faculty of economics), 6(2), 129–138. https://doi.org/10.34204/jiafe.v6i2.2227 jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 105-114 105 investment opportunity set and capital structure on stock return with profitability as the control variable: an evidence of bank companies in infobank15 michelle sabatamia1), francis m. hutabarat2) 1universitas advent indonesia, 2univesitas advent indonesia jawa barat abstract the purpose of this study aimed to look at the effect of investment opportunity set and capital structure on stock return with profitability as the control variable at bank companies that are listed in infobank15. the sampling method that is used is purposive sampling. the sample that are collected is from 8 out of 15 bank companies listed in infobank15 from year 2014-2018. analysis data is done using the descriptive statistic, correlation, significant test and linier regression analysis. investment opportunity set using the capbva proxy and capital structure using the debt to equity ratio with profitability as the variable control using the return on asset ratio. the result shows that investment opportunity set, capital structure and return on asset have a significant effect on stock return. this shows that the performance of the company can have an effect on investment decision on investors in the banks studied. keywords: investment opportunity set, capital structure, stock return, profitability corresponding author : michelle sabatamia email for author : michellepardosi25@gmail.com, fmhutabarat@unai.edu submission : 16 januari 2020 revised : 03 februari 2020 accepted : 25 maret 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.105-114 introduction in this modern era, investment is really needed for the community. investment is a sacrifice taken now to be able to get big results in then days. investors certainly expect high rates of return. investment is also carried out to improve the economy of a country. myers (1977) and hasnawati (2005) introduce a set of investment opportunities to be used concerning achieving company purposes in increasing profits, it can be done by maximizing the companies value which going to be result an increase in investors. the value of the company depends on the company's expenses in the future will be demonstrated through the investment opportunity set. the shareholder and stakeholders can see the credibility and ability of a company through an investment opportunity set. a company that has high growth is considered to be able to produce high returns in the future (warianto and rusiti, 2014). kontan (2019), one of the newspaper in indonesia, stated that the investment coordinating board (bkpm) targets that investment in 2019 can increase by rp. 792 trillion by the end of 2019, or grow by around 9% from 2018. the head of bkpm, thomas trikasi lembong added that the investment trend in 2019 will grow. he saw that since the end of quarter iv-2018 until quarter ii-2019 the number of investors’ growth continued to be positive. an economist, samuel sekuritas ahmad mikail zaini said that direct investment or investment will continue to increase in 2019. the reason is that the formation of foreign direct investment mailto:michellepardosi25@gmail.com mailto:fmhutabarat@unai.edu investment opportunity set and capital structure on stock return with profitability as the control variable: an evidence of bank companies in infobank15 michelle sabatamia dan francis m. hutabarat 106 (fdi) on gross domestic product (gdp) is still small. so that the opportunity for direct investment funds is still wide open. investment opportunity set (ios) is a chance investment owned by a company in the future. a decrease in ios directly proportional to the decline in investment opportunities owned by the company. investment opportunity set owned by a company shows the company's growth in the future and its effect on the rate of return obtained by investors. the other main goal of the company is to improve carried out shareholder wealth by maximizing the share price of the company. one form of investment that can be done is through stock investment. stock investment is a sign of equity participation in a company. there is uncertainty when investing in shares that will make stock returns must be considered in managing stock investments. capital structure is a comparison between debt and capital which is used by companies (husnan, 2008). in this research, the ratio of the capital structure is using debt to equity ratio (der). debt to equity ratio (der) is a ratio that shows a comparison between the amount of debt to the amount of one's capital given by the owner of the company (husnan, 2008). this der ratio shows how much the company's debt is compared to the equity owned by the company or its shareholders to finance the company's activities. investors will be interested in companies that have a high der value because debt can serve as a trigger for increasing company profits. high debt will affect the high profit that will be received by the company. if the company gets a high profit then the investor too will get a high return which is directly proportional to the increased risk that must be faced by investors because of high debt. the proportion of debt held also needs to be considered. if the total amount of current debt is higher than long-term debt, and can still be accepted. the amount of current debt is usually caused by short-term operating debt. if the long-term debt is higher, it is worried that the company will experience liquidity disruptions in the future because it can cause repayment of debt to be hampered and company profits will be disrupted because they have to finance the loan interest. the variables used in this study is to find the effect of the investment opportunity set and capital structure on stock return. the premises of the study is based on the signaling theory where the positive signal from companies performance can help investor in their decision making. bank is often referred to many companies in their search of credit or loan to fund its own operation and achieve their company goals. a healthy bank surely is a goal to pursue, nonetheless, what is the perception of the stock holders and the investors regarding the top banks in indonesia stock exchange (idx). pt indonesia stock exchange (idx) in cooperation with pt infoarta pratama (publisher of infobank magazine) launched a new stock index namely infobank15. infobank15 is comprised of 15 top performance bank companies in indonesia stock exchange (idx) and considered as top confirming banks. bank often are measured by their soundness or health level. a healthy bank is suggested to be worthy of investing. the level of debt is often used as signal for any investors whether to invest or not. chemutai et. al (2016), used debt ratio as capital structure measurement. this research uses capital expenditure to book value of assets (capbva) as an indicator of investment opportunity set, by dividing the total difference of fixed assets t by the total value of fixed assets t-1 divided by total assets. based on previous study by chemutai (2016), debt ratio is used as the indicator of capital structure to find its relationship on share price in commercial banks. this debt ratio shows the composition of structure of liabilities and equity that act as two type of investors whether they trust on firm with debt or firm that used equity to finance its own asset. according to hanafi and halim (2012), return stock is a change value of the period t stock price with t-ı. it means higher changes in stock prices, the higher the stock returns generated. tandelilin (2010) added in his book, a stock return is one of the factors triggers the attention of investors in investing and is also a reward for the decision to bear the risks of investing activities done. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 105-114 107 objective of the study this research was conducted to prove empirically whether the investment opportunity set and capital structure effect stock return. this research is to explain between each variable; between investment opportunity set and stock return and capital structure to stock return. the data that is used in this research is secondary data, which means the writer needs to collect and process data into information that can be used to obtain results for the research. this study needs to be improved, researchers who want to examine in the same discussion needed to evaluate so that may be able to prove whether the results of the research are still pertinent to the incident happens today. this research was conducted to prove empirically whether the investment opportunity set and capital structure affect stock returns. theoretical framework signaling theory this signaling theory describes the importance of performance measurement. moreover, this signaling theory explains why companies have the incentive to provide financial statement information to external parties. signaling theory discusses how the signals of success or failure of management (agent) are conveyed to the owner (principal). signal theory explains that giving signals is done by management to reduce asymmetric information. in signaling theory, management's motivation to present financial information is expected to provide a signal of prosperity to owners or shareholders. the level of bank healthiness is a value that must be maintained by all banks because the good or bad level of a bank health will greatly affect the confidence of parties both external and internal associated with the bank concerned. a bank that is sound or healthy is also an important aspect because as a barometer of business competition from the bank. based on one of the bank indonesia regulations concerning the assessment of bank soundness, namely bank indonesia regulation (pbi) no.13 / 1 / pbi / 2011, a bank health assessment is one of the things regulated by bank indonesia. soundness rating will be able to provide a positive signal especially for shareholders in making investment decisions. bank health assessment is the final result of aspects in terms of banking regulation and supervision that shows the performance of national banks. capital structure capital structure theory describes how the company's financial policy in determining capital structure (the mix of debt and equity) aims to optimize the value of the firm. debt is used as a source of corporate funding has the advantages and disadvantages. the advantage of using debt is obtained from taxes (debt interest is tax deduction) and manager discipline (the obligation to pay debts causes management discipline), while the loss of debt usage is related to agency costs and bankruptcy costs. as has been advised, the capital structure is just a part of the financial structure, that concerns long-term shopping containing long-term and capital loans. theory of capital structure explains the influence of capital structure on corporate value, capital costs, and market price (sudana, 2011). profitability profitability is the ratio used by management based on returns resulting from sales and investments. profitability ratios can be calculated using profit margins, basic earning power, return on assets (roa), and return on equity (roe) (brigham & houston, 2013). roa is a ratio that states how the company's ability to generate net income using total assets. the greater investment opportunity set and capital structure on stock return with profitability as the control variable: an evidence of bank companies in infobank15 michelle sabatamia dan francis m. hutabarat 108 the roa results, the better the company's performance. through the roa calculation results can show the company's prospects are getting better because of the potential benefits of the company. investment opportunity set investment opportunities owned by companies can affect the value of the company by using the stock market value indicator. myers (1977) states that investment opportunities are a combination of assets owned by companies with future choices for investment using a positive present value or npv (net present value). furthermore, hasnawati (2005) introduces a set of investment opportunities to achieve company goals. stock return return is the level of profit obtained by investors for an investment that has been done before that will be received in the future (ang, 1997). the cash situation or the level of liquidity of a company is a major concern that must be considered before deciding on a decision to determine the amount of dividends to be paid to shareholders. to assess the financial condition and achievements of a company, financial analysis requires several factors including the ratio. analysis and interpretation of various ratios can provide additional information about the financial condition and financial achievements of the company (kristiana and sriwidodo, 2012). investment opportunity set and stock return investment opportunity set (ios) is a decision investment in the form of the number of assets owned (assets in place) and investment options in the future, where the ios value will affect a value company (pagalung, 2003). according to gaver and gaver (1993), ios is not observable because of the nature of ios which is a hidden variable. the size of an ios can be determined by using an ios proxy that can be linked to other variables in the company. ios proxy is classified into 3 types, namely: ios proxy based on price (price-based proxies); iosbased investment proxy (investment-based proxies); ios proxy based on variance (variance measures) (gaver and gaver, 1993; jones and sharma, 2001; kallapur and trombley, 1999, in gagaring 2003). the author used the capital expenditure to book value assets ratio in this study. this ratio shows the additional flow of company stock capital for additional productive assets so that the potential for company growth (jogiyanto, 2003). investment opportunity set can be measured using the ratio of the difference in the value of the company's fixed assets divided by the company's total assets (capbva). a quite a lot of research from the other researcher results that indicates the variety of the influence of investment opportunity set on stock return, with positive and negative result. several studies represent that the investment opportunity set does not have a significant effect on stock returns (aji and khusniyah, 2015). there is also a positive relationship between investment opportunity set (ios) and stock return (prawiranegara, 2015) h1 : significant relationship between investment opportunity set and stock return capital structure and stock return capital is one of the most important factors in the formation of a company is needed. the capital needed is used to develop the business and therefore, the company must determine how much capital needed to finance. the capital structure of a company can be determined through the measurement of debt to equity ratio, which measures the level of the debt used to the total of equity owned by the company (ang, 1997). in indonesia, some research results show that jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 105-114 109 debt to equity ratio has no significant effect on stock returns. this wa s stated by yulianti and suratno (2015) and surya (2017). this result is not the same as the results of a study conducted by (ihsan et al., 2017), which states that debt to equity ratio has a significant effect on stock return. h2 : significant relationship between capital structure and stock return research method in this study, the authors used an explanatory method. explanatory research is research that aims to explain the relationship between one variable with another and this study will also used hypothesis testing in doing so. explanatory research explains how the effect of the investment opportunity set on stock returns, the effect of capital structure on stock returns, and the effect of the investment opportunity set on capital structure with profitability as control variable. therefore, the variable used in the study are dependent variable which is stock return with proxy stock price, and independent variable which is investment opportunity set with proxy capbva and capital structure with proxy debt to equity ratio, and also with control variable which is profitability with proxy return on asset. sample taken for this research is from the financial statements of bank companies in indonesia registered in infobank15 that have been examined for the year 2014-2018. the sampling method is done using the purposive sampling. purposive sampling is used in this research because the option of samples is based on the accurate reasoning that will fulfill the standard needed to be examined. which is conformable with the purpose of purposive sampling, a sampling technique with certain considerations. companies researched must fulfill the following : population and sample no. description n 1. population (data from bank companies in infobank15 from year 2014-2018) 75 2. sample used a. sample is banks in indonesian stock exchange; b. bank companies is state owned banks and bbca listed in infobank15 for five years, from 20142018 c. banks are not suspended on the date it was access. (september 18, 2019). 40 3. sample not used 35 the sample option process is based on the criteria that is made and the finalization that there are 40 data that is collected from 8 banking companies, namely: pt. bank mandiri (persero) tbk. (bmri), pt. bank negara indonesia (persero) tbk. (bbni), pt. bank tabungan negara (persero) tbk. (bbtn), pt. bank rakyat indonesia (persero) tbk. (bbri), pt. bank central asia tbk. (bbca), pt. bank pembangunan daerah jawa barat (persero) tbk. (bjbr), pt. bank rakyat indonesia agro niaga (persero) tbk. (agro), pt. bank pembangunan daerah jawa timur (persero) tbk. (bjtm). the reason why the researchers used this data is to look on the performance of state owned banks and prominent bank in indonesia which is bca which presently most customer used in indonesia and in the regional area; which listed in infobank15 index that are performed during the government of president joko widodo from year 2014-2018. infobank15 can be used as a reference for investors in investment opportunity set and capital structure on stock return with profitability as the control variable: an evidence of bank companies in infobank15 michelle sabatamia dan francis m. hutabarat 110 investing in banking stocks, especially those who want to invest in stocks with good fundamentals, large capitalization, and high transaction activity. this study views at statistical analysis to obtain answer in this research on the investment opportunity set and capital structure on stock return and return on asset as control variables, with using a statistical analysis through descriptive statistics, correlational analysis, t-test, f-test and regression analysis. the following research models are functions that are given in research: return = α + β1ios + β2der + 3roa where : return : stock return α : constant β1 β2 β3 : regression coefficient ios : investment opportunity set der : capital structure roa : return on assets result descriptive statistics table 1. descriptive statistics n minimum maximum mean std. deviation capbva 40 .00 .03 .0048 .00741 der 40 4.25 11.40 6.6968 2.08022 roa 40 .00 .03 .0185 .00824 return 40 86.00 26000.00 5721.0750 6215.09883 the table above shows the results of a descriptive statistical study which shows that banking companies listed in infobank15 in indonesia. the investment opportunity set shows that the growth of banks in infobank15 index has mean of 0.0048 with minimum value of 0.00. the capital structure shows that the der has a mean of 6.6968 with minimum value of 4.25 and maximum value is 11.40. that indicates that the company rely on debt in their capital structure. in terms of stock return, the bank in infobank15 has a positive mean result of 5721.0750 with maximum return value of 26000.00 and minimum value of 86.00. overall, the result indicate the performance of the companies, they have positive and good profitability with mean 1.85% above the standard from bank indonesia of 1.5%, in terms of capital structure, banks studied rely more on debt, and in terms of investment opportunity in overall has a positive result. correlation matrix this multicollinearity test examined whether the data could be normally distributed or not which used the correlation matrix with the following hypothesis test. h0 : multicollinearity does not occurs (coefficient correlation < 0.9) h1 : multicollinearity occurs (coefficient correlation > 0.9) jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 105-114 111 table 2. correlation matrix n capbva der capbva 40 1 -0.128 der 40 -0.128 1 the table explains that multicollinearity does not occurs or there is no relationship between independent variables. hence, there is no multicollinearity since each independent coefficient matrix generated is -0.128 < 0.9. regression model table 3. regression model model unstandardized coefficients standardized coefficients t sig. b std. error beta (constant) 34.948 4479.595 .008 .994 capbva -51503.421 113006.551 -.061 -.456 .651 der -264.446 447.355 -.089 -.591 .558 roa 417285.573 112045.877 .553 3.724 .001 f 6.652 sig. .001 a. dependent variable: return based on the table above, the statistics result shows that between ios and capital structure and also roa as control variables have simultaneously significant relationship, with f-value 6.652, and p-value 0.001. thus the study can assess the t test further, with results of roa and return with t-value of 3.724 and sig. value of 0.001 lower than the standard 5% or 0.05. hence, regression model made in the study is: return = 34.948 – 51503.421capbva – 264.446der + 417285.573roa the hypothesis is answered in the discussion section below. discussion this study uses the theory signal as a reference theory in this study. signally theory premises that positive signal from the soundness of bank performance can affect the investment decision of investors or stock holders. the first hypothesis of the study suggests that there is a significant relationship between investment opportunity set and stock return. however, the result of the study shows that for banks studied there is no significant correlation between ios and stock return. this result is supported by the previous research by the prior research that indicates in negative impact between investment opportunity set (ios) and stock return (assagaf, 2016; anugrah, 2009) and a previous research stated that there is a positive impact between ios and capital structure (roslita and hartono, 2017; ramdayana, 2016; putri and setiawan, 2019). investment opportunity set and capital structure on stock return with profitability as the control variable: an evidence of bank companies in infobank15 michelle sabatamia dan francis m. hutabarat 112 the second hypothesis of the study suggests that there is significant relationship between capital structure and stock return. however, the result shows that for banks studied there is no significant correlation between capital structure and stock return. this result is supported by the previous research that indicates in negative impact between capital structure and stock return (ramdayana, 2016; puspitadewi and rahyuda, 2016; roslita and hartono, 2017). for profitability as control variables, the study suggests that there is significant relationship between profitability and stock return. and, the result shows that for banks studied there is significant correlation between profitability and stock return. this result is supported by the previous research that indicates in positive impact between profitability and stock return (mariani et. al, 2016; dwi putra and dana, 2016). based on the signaling theory, that the positive signaling can affect investment decision making, the study combined the implementation of investment opportunity set and capital structure with profitability as its control variable that seek its effect on stock return. the result for the banks studied shows that when investment opportunity set, capital structure and profitability is implemented together, it can affect investor decision, and thus effect the stock return. with this result the management, need to ponder their decision making to attract investors that result in favorable stock return. management decision making includes not only to seek investment opportunity but can manage the use of debt in the capital structure and also maintain or improve their level of profitability that by doing so, may attract current investors or future investors to their company. conclusion based on the result of this research, the conclusion that is drawn from the study is that investment opportunity set and capital structure collectively have significant influence on stock return with return on asset as the control variable. however in terms of investment opportunity set, the variable could not explain the variability of the stock return. this is evidence by the results of the t-test analysis and the p-value 0.05. hence, h1 rejected. in terms of capital structure, the result is the same, hence, h2 rejected. this result shows that the capital structure of the company didn’t affect the decision of the investor on the stock price of the company. on the other hand, the result on the control variable which is return on asset shows that profitability can explain the variability of the stock return. this is evidence by the result of t-test with 3.724 and sig. value 0.001 lower than the standards of 5% or 0.05. therefore, it is recommended for the academician and practitioners in their future studies to expand their studies in terms of sector and number of banks studied and include external factors such as microeconomic sectors. and for the investors to look for the profitability ratio company for their investment decision. furthermore, instead of using financial statement from indonesia stock exchange (idx), the future studies is recommended to use banks in asean and also using other variables for signaling such as dividend policy to influence investment decision of the stock holders. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 105-114 113 references ang, r. 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(2015). return on equity, debt to equity ratio, price earning ratio, asset growth, inflasi dan return saham perusahaan property dan real estate. jurnal riset akutansi dan perpajakan. 2(2), desember, 153 – 166. universitas pancasila jakarta. http://journal.univpancasila.ac.id/index.php/ jrap/article/view/107/ 112. http://journal.univpancasila.ac.id/index.php/%20jrap/article/view/107/%20112 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..12-20 the effect of religiosity and love of money on accountant ethics crisis blasius erik sibarani1), citra anggreani2) gadjah mada university1, sebelas maret university2 article info abstract article history: received: april 5th, 2022 revised: july 10th, 2022 accepted: february 23rd, 2023 the problem in this study is that there are still violations of accountant ethics committed by accountants while carrying out their duties as an accountant. as a profession that performs its functions, the accountant must comply with professional ethics and carry out duties in a certain way by professional ethics or established standards. behaviour that violates professional ethics is not only for public accountants but also for other accountants. if the accountant has the integrity to apply ethical and ethical values in the professional conduct of his work, then unethical behaviour should not occur. this study aims to determine the influence of religiosity and love of money on the ethical crisis of accountants. this quantitative study uses raw data from questionnaires and is measured using a likert scale. the sample used was determined by a purposive sampling method with specific criteria. data analysis in this study used multiple linear regression and data collection techniques in the form of questionnaires. the data obtained were analyzed by f-test, t-test, normality test and multiple linear regression analysis. the results showed that religiosity and love of money influenced the ethical crisis of accountants. partially the variable of religiosity affects the ethical crisis of accountants, and love of money also influences the ethical crisis of accountants keywords: accountant ethics crisis love of money religiosity correspondence: blasius erik sibarani blasiuseriksibarani@mail.ugm.ac.id how to cite (apa style): sibarani, b. e., & anggreani, c. (2023). the effect of religiosity and love of money on accountant ethics crisis. jurnal akuntansi, 12-20 introduction the development of the times requires humans to be more intelligent and creative in all fields. the increasing human intelligence not only causes a positive impact but also causes a negative impact. to maintain order, ethical behaviour should be applied to all professions. nevertheless, there are still many ethical violations that can cause scandals in the profession. with the increasing number of scandals that occur in a professional field, there will be a professional, ethical crisis. the accounting profession has many ethics and rules that must be obeyed by the parties involved. bertens (2013) concluded that ethics is a value or norm that an individual or society uses as a benchmark to regulate their behaviour. particular professional ethics apply to each group of professionals who work as accountants in this study. accountants are divided into public, corporate, government, and educator accountants. the purpose of the accountant profession is to perform tasks with the highest professional standards and achieve the highest performance in the public interest. to achieve this goal, four basic needs must be met: reliability or credibility, professionalism, quality of service or service, and trust. in addition, the accountant profession also has professional ethics principles, which are the basis of professional, ethical behaviour, eight principles of professional ethics (agoes, 2017), namely professional responsibility, public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behaviour and technical standards. if this is not fulfilled, it can cause a crisis of trust. unethical behaviour in the field of professions, especially in the accounting profession, has become a hot topic among the general public, and cases related to financial scandals that occur in private enterprises and state institutions stem from the interference of the accountant profession are inseparable. this makes the professionalism and ethical behaviour of accountants questioned by society. 12 mailto:blasiuseriksibarani@mail.ugm.ac.id the effect of religiosity and love of money on accountant ethics crisis blasius erik sibaran, citra anggreani a case of bookkeeping manipulation occurred in indonesia. among them is the case of garuda indonesia. as a result, the minister of finance imposed sanctions on public accountant (pa) kasner sirumapea and public accounting firm tanubrata, sutanto, fahmi, bambang & colleague (member of bdo international) auditors of pt. garuda indonesia (persero) tbk and its subsidiaries in the 2018 financial year. it all started with the discrepancy in the results of garuda indonesia's financial statements for the 2018 financial year. in the financial report, garuda indonesia posted a net profit of usd809.85 thousand or equivalent to idr 11.33 billion (assuming an exchange rate of idr 14,000 per us dollar). this figure increased sharply compared to 2017, which suffered a loss of usd216.5 million. however, this performance is surprising because the company is still losing us$ 114.08 million. the phenomenon of professional, ethical scandals above describes that these accountants do not carry out the code of ethics that has been in force and emphasizes that professional ethics is significant for professionals in the accounting field. (sudibyo, 2010) therefore it is necessary to know the understanding of prospective accountants on ethical issues, in this case, in the form of business ethics and professional ethics of accountants that they may face later. some courses contain moral and ethical teachings that are very relevant to be conveyed to students as prospective accountants. the existence of ethics education must be carried out in lectures with the hope that students, as prospective accountants, have high knowledge about various scandals in the world of accounting, have characteristics that maintain moral values, and become individuals with moral integrity before they work in the future come. various factors cause individuals to engage in unethical behaviour. arens et al. (2006) point out two reasons why people behave unethically: one has different moral standards than using the public, and one chooses to act selfishly. an insolvable conflict of moral values arises when a person believes that behaviour is ethical and acceptable to others when it is unacceptable. these two things cause a person to behave unethically when faced with an ethical dilemma. a moral dilemma is when a person must decide about the right actions or attitudes. robbins et al. (2018) say that when moral standards exist collectively (society and organization) and individually (individual ethics), individuals do not always follow the ethical standards adopted by their organizations. sometimes they violate what has been determined. this then leads to many crimes being committed in pursuit of material gain. many factors, including the love of money, cause a crisis in accounting ethics. love of money measures how money-loving people influence their moral values. sometimes the love of money blinds a person to scrambling to collect money to satisfy his emotions. this love of money will justify any means to get the money he wants, even if it is not his own. tang's research (1992) introduced the concept of the love of money as psychological literature, which later was used to measure a person's subjective feelings about money. love of money measures how much a person loves money and affects his immoral deeds. the love of money has many negative impacts and is considered taboo by some people (rahayuningsih, 2016 azis, 2015). however, research by luna-arocas & tang (2005) shows that money love helps predict and control unethical behaviour. it is based on the fact that moneyloving people can predict job satisfaction and the possibility of unethical behaviour. the study's results confirmed the statement according to munawaroh et al. l. (2020), where this study examines the relationship between the love of money and ethical perceptions in accounting students. the results of research by prabowo & widanaputra (2018) explained that love of money significantly affects the ethical perceptions of accounting students. the test results showed that an accountant with a high love of money would reduce the ethical perception or moral value of the accountant. basri (2015) argues that the more a person loves money, the lower his moral value, and vice versa. people with a high love for money will try to meet their needs in various ways. the individual does not consider the behaviour ethical or not. this opinion is supported by tang & chiu (2003); elias (2010). 13 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..12-20 other factors that influence the ethical crisis of accountants include religiosity. religiosity is related to the philosophies or values that a person has. all religions teach norms intending to encourage their adherents to do all forms of sound and forbid all forms of evil. strong religious beliefs are expected to prevent illegal behaviour. when a person commits such an act, it can be prevented by feeling guilty. the more a person has firm religious beliefs, the more he can control his behaviour and avoid unethical behaviour. grasmick et al. (1991) state that religion is believed to control individual behaviour. the more religious a person is, the more able the individual can control his behaviour by avoiding unethical attitudes. furthermore, grasmick et al. (1991) stated that individuals with strong religious beliefs are expected to avoid illegal behaviour. alleyne and persaud (2012) say religious people reflect ethical perceptions better than non-religious people. agoes and ardana (2009) posit that a person who has studied ethical theories and has repeatedly attended code of ethics training has not guaranteed ethical behaviour as long as his spiritual intelligence is still low. on the contrary, people with spiritual intelligence also have high ethical behaviour. this statement is corroborated by hidayatulloh and sartini's (2019) findings on the variable religiosity, which suggests that religiosity does not affect a person's moral perception. the more religious a person is the higher his moral value. it is believed that religion controls the behaviour of individuals. the more religious a person is, the more he can control his behaviour by avoiding maxi at attitudes. this also applies to the ethics of tax avoidance. intense religiosity is expected to prevent illegal behaviour through feelings of guilt. there is a contradiction based on the differences in the results of previous studies. hence, the author is interested in doing further research to be able to prove whether the religiosity variable has an impact on accountant ethics or not has an impact. based on the explanation above, the author makes a research framework as follows: figure 1. research framework based on the description above, the formulation of the problem in this study is whether religiosity and love of money affect the ethical crisis of accountants. meanwhile, the purpose of this study is to determine the influence of religiosity and love of money on the ethical crisis of accountants partially and simultaneously. research method “research subjects or respondents should be identified and recruited according to your research purpose and hypothesis or research questions” (leavy, 2017). the subject of this study was a bachelor of accounting study program, faculty of economics and business, wijaya kusuma university surabaya. the objects in this study are 1) the influence of religiosity on the accountant's ethical crisis, 2) the influence of the love of money on the accountant's ethics crisis, and 3) the influence of religiosity and love of money on the accountant's ethical crisis. this research will be carried out using two methods: the classical assumption test and the hypothesis test. this research is expected to examine the influence of religiosity and love of money on the ethical crisis of accountants. in this study, the primary data is obtained from respondents through 14 the effect of religiosity and love of money on accountant ethics crisis blasius erik sibaran, citra anggreani questionnaires. the data collection technique in this study used a questionnaire. in this study, a questionnaire was made using the likert scale. results and discussion research results validity refers to the degree of accuracy and precision with which the measuring instrument (the questionnaire) performs its measurement function. the validity test in this study was carried out with pearson and product-moment correlation techniques. that is, the score of each item is related to the total score. based on the study results, the significance value of each variable of religiosity and love of money is less than 0.05. this means that the indicators of religiosity and love of money in this research variable are declared valid and suitable for use as data collectors. for the reliability of the data, from the results of testing using spss, the results showed that all variables had cronbach alpha > 0.70, so it can be said that all the concepts of measuring variables used in this study are reliable or reliable. table 1 reliability test variable cronbach's alpha information religiosity 0.717 reliable love of money 0.765 reliable accountant ethics crisis 0.846 reliable data analysis normality test from testing using spss, the results show that it can be known that the asymptotic significance is 0.15, so it can be said that the data is distributed normally. here are the test results for the normality test: table 2 normality test one-sample kolmogorov-smirnov test unstandardized residual n 110 asymp. sig. (2-tailed) .015c a. test distribution is normal. b. calculated from data. f test from testing using spss, the results show that it can be said that overall free variables have a simultaneous effect on the ethical crisis of accountants. this can be seen from the significant level of f, which is 0.000 < 0.05. the conclusion is that ha is accepted, and h0 is rejected. here are the test results for the f test: table 3 f test model f sig. 1 regression 10.608 .000b 15 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..12-20 t test based on the results of the t-test, it can be explained that the significance level of the love of money variable has a level smaller than 0.05 (0.016 < 0.05). this shows that the love of money variable affects the ethical crisis of accountants. then the religiosity variable has a level smaller than 0.05 (0.000 < 0.05). this suggests that religiosity variables significantly affect the accountant ethics crisis. table 4 t test model unstandardized coefficients t sig. b std. error 1 (constant) 15.310 7.125 3.278 0.000 religiosity 2.271 2.148 3.715 0.000 love of money 1.159 1.354 2.579 0.016 multiple linear regression analysis based on the value of the constant and regression coefficient in the t-test table above, the multiple linear regression equation is known as follows: y = 15.310 + 2.271 x1 + 1.159 x2 + e the numbers in such multiple linear regression equations can be interpreted as follows, 1). the n constant (α) is 15.310, which means that the variables of religiosity and love of money are considered constant, then the value of the accountant's ethical crisis is 15.310, 2). the value of the regression coefficient of the religiosity variable (β1) is 2.271, which means that any increase in the value of religiosity by one will increase the value of accounting students' perceptions of the accountant ethics crisis by 2.271, 3). t h e v a l u e of the regression coefficient of the love of money (β2) variable is 1.159, which means that every increase in the value of love of money by one will increase the value of the accountant's ethical crisis by 1.159. discussion effect of religiosity on the accountants' ethical crisis based on the results of hypothesis testing, the religiosity variable has a significant degree smaller than 0.05 (0.000 < 0.05). this shows that the variable of religiosity has a significant effect on the ethical crisis of accountants. this study's results align with research (munawaroh et al., 2020), which states that religiosity affects the ethical perceptions of accounting students. this means that the higher the level of religiosity, the more it increases the ethical perception of accounting students. students with high religiosity certainly also have firm beliefs regarding their religion. religiosity encourages individual students always to do good and not harm others. it is because of guilt and fear of sinning if it violates religious orders. the results of this study are also in line with fauzan's (2015) research which states that religiosity positively influences ethical behaviour. however, the results of this study are not in line with basri's research (2015), suggesting that religiosity does not affect tax evasion. furthermore, the research of permatasari and anis (2018) also showed that religiosity does not impact accountant ethics. based on empirical investigation, mensah dan gbettor (2018) found a correlation between religiosity and fraud. singh etc. (2018) say the above religiosity can be further explored to address the predictability of moral sensitivity and, thus, the core problem of accounting fraud. religious beliefs influence attitudes and a general understanding of how to perform daily tasks, work methods, poverty and leisure time. “we argue that greater religiosity mitigates the prospective elements of harmful deed and wrongful intent associated with lawsuits” (choi 2006; chalmers, naiker, and navassi 2012; ettredge, huang, and zhang 2016). the 16 the effect of religiosity and love of money on accountant ethics crisis blasius erik sibaran, citra anggreani growing literature base shows that religiosity and spirituality significantly impact people's lives. this includes how people live, behave and work. religiosity can significantly impact employee behaviour and performance, providing a frame of reference to guide decision-making (abdullah and said, 2017). effect of love of money on the accountant's ethical crisis based on the results of hypothesis testing, the love of money variable has a significant degree smaller than 0.05 (0.016 < 0.05). this shows that the love of money variable affects the ethical crisis of accountants. the results of this study are not in line with the research of hidayatulloh and satini (2019), which have a signification value (0.949 > 0.05) and gunawan and sukirman (2018) a signification value of (0.201 > 0.05) which shows that "love of money" does not affect the ethical perception of accounting students. the level of student love for money has no effect on accounting students' ethical perception, which may be due to subjective norms. the subjective norm here is people's perception of social pressures in doing or not performing the behaviour. a person's behaviour depends on intentions, and those intentions behave depending on the attitudes of subjective norms. therefore students will reconsider social pressures or subjective norms when they act unethically. the results of this study do not support the results of previous studies, which stated that the purpose of college is to achieve success and have much money (tang, 2016) because money is a measure of a person's welfare (singhapakdi et al., 2013) but students can still maintain ethics. therefore, the level of student love for money does not affect the ethical perception of accounting students. love of money behaviour measures how much individuals love money, affecting their moral values (tang, 1992). the concept of loving money estimates one's subjective feelings about money. furthermore (tang et al., 2008) say that the love of money is a person's behaviour, desire and desire for money. a person's love for money varies from person to person. tang and liu (2012) stated that a high preference for money was associated with high levels of unethical behavioural intentions in individuals with low aspirations but was associated with low immoral intentions in individuals with high aspirations. people with a high love of money intend to act immorally. singhapakdi et al. (2013) revealed that managers with a higher love of money tend to be less ethical in their intentions. esa and zahari (2015) show that there is a significant relationship between the love of money and job satisfaction, job turnover and overall quality of life. a person with a high love of money will give the impetus to violate the ethics of the accounting profession in the work process. this is because the love of money will stimulate the mind to perform conflicting actions to get more money than he earned legally so that the high love of money will be able to reduce the independence of one's performance and, on the contrary. conclusions and recommendations based on the results of the hypothesis test and the discussion of the research results, it was concluded that religiosity affects the accountant's ethics crisis, and love of money affects the accountant's ethics crisis. therefore, religiosity and love of money simultaneously affect the accountant's ethical crisis. this research certainly has limitations, one of which is that the research variable only consists of two independent variables. furthermore, the indicators used in the study to compile statements on the questionnaire still cannot provide a good picture. in addition, the study described in the discussion section still needs to be added in-depth and in detail. then also this study used respondents, namely students, and this study only used subjects in one scope. based on the research results and the limitations of the research above, the author put forward several suggestions, namely, bagi prospective accountants and accountants; an 17 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..12-20 accountant must be more assertive about the current ethical crisis, and the accountant must uphold his professional ethics as an accountant. so, if the accountant does not maintain ethics of the accountant, then in the future, there will be more and more ethical violations. the accountant should not think about money or material things but should think about working in the best and most professional way without any deviations interfering with professional performance. in addition, for subsequent researchers, it is expected that by providing a more comprehensive range of new developments, such as increasing the number of samples and research variables and adding indicators in research, other objects can also be used, and different data analyses can be used. this research is expected to be developed in the future. in addition, it is expected to be able to use respondents from accountants so that the research results are more accurate. references abdullah, w. n., & said, r. 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(2005). money profiles: the love of money, attitudes, and needs. personnel review. vol. 34, no. 5, pp. 603-618, http://dx.doi.org/10.1108/00483480510612549 20 https://doi.org/10.1007/s10551-014-2411-5 https://doi.org/10.1002/job.4030130209 https://doi.org/10.1023/a:1024731611490 https://doi.org/10.1177/a010560 https://doi.org/10.1007/s10551-011-1040-5 http://dx.doi.org/10.1108/00483480510612549 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.58-68 the effect of ownership concentration and leverage against earnings management with firm size as a moderating variable elly septiana, ruhul fitrios, supriono faculty of economics and business, riau university article info abstract article history: received: april 18th,2022 revised: may 30th,2022 accepted: february 23rd, 2023 this research aims to assign the respective effects of ownership concentration and leverage on earnings management with firm size as the moderating variable. there are 12 data on state-owned companies listed on the indonesia stock exchange from 2017 to 2020 that were used as research data samples, so 48 samples were obtained using purposive sampling. this study uses data analysis techniques using eviews—12 student lite program. the partial test results (t-test) show that ownership concentration and leverage affect earnings management. the output of the mra test proves that firm size can moderate the relationship midst leverage and earnings management. however, this research does not prove that firm size can moderate the respective intercourse between ownership concentration in earnings management. keywords: ownership concentration leverage earnings management firm size correspondence: elly septiana septiana0338@gmail.com how to cite (apa style): septiana, e., fitrios, r., & supriono. (2023). the effect of ownership concentration and leverage against earnings management with firm size as a moderating variable. jurnal akuntansi , 58-68. introduction investors use one public, which is critical in evaluating the performance of companies that have gone public by looking at the company's financial statements. in the statements of financial accounting standards number 1 of 2009, financial statements are an established presentation derived from the assertion of financial position and overall economic performance of an entity that exerts provide the effects of control's duty for the usage of the resources entrusted to it. many parties use financial reports prepared by management, including owners and business managers, regulatory agencies such as stock exchanges and securities, and creditors and investors (kramer & johnson, 2009). in the presentation of financial statements, there is information related to company profits that the wearer of financial statements can use to serve conclusions about the performance of a company, and this can be done by looking at profit growth over several periods (ghozali & chairi, 2014) management can use information about company profits for personal gain by affecting income reporting (kieso et al., 2017). users of information in financial statements encourage management to engage in earnings management, have better, traditionally less transparent financial statements, and reduce reliability. management can choose to use specific accounting policies in managing earnings in a company according to what it wants, known as earnings management (alexander & hengky, 2017). earnings management occurs when managers provide different understandings or manipulate the content of financial statements and economic performance to several stakeholders to predispose contractual outcomes that hinge on the accounting number policy that managers will report (ronen & yaari, 2008). furthermore, (healy & wahlen, 1999) found that earnings management happens for a spread of reasons: influencing the stock market, increasing management compensation, lowering the chance of mortgage breaches, and keeping off intervention from government rules. consistent with (watts & zimmerman, 1990) in the theory of positive accounting, three driving factors are related to the emergence of earnings management practices: bonus plans, debtequity, and the political cost hypothesis. the company general ly showed four aspects or patterns of earnings management (sulistyanto, 2018): taking a bath, income maximisation, income minimisation, and income smoothing. this condition can be seen in the case of earnings management in a state-owned company listed, namely pt garuda indonesia tbk (giaa), with 58 mailto:septiana0338@gmail.com the effect of ownership concentration and leverage against earnings management with firm size as a moderating variable elly septiana, ruhul fitrios, supriono an income smoothing pattern. in this case, garuda indonesia recorded a net profit of us$ 809.85 thousand (exchange rate of rp. 14,000) in 2018 after previously making losses. the situation occurs because of the recognition of revenue, which is receivable. the existence of revenue recognition on transactions from the cooperation agreement for the provision of in-flight connectivity services is deemed not under the statement of financial accounting standards (psak) number. 23. in addition, the case of earnings management also occurred at pt bank bukopin tbk (bbkp) with the income maximisation pattern. pt bank bukopin tbk revised its financial statements for 2015, 2016, and 2017. the adjusted net profit of bank bukopin for 2016 became rp183.56 billion from the previous rp1.08 trillion. the most significant decline was in the income of fees and commissions, which was credit card revenues from last rp1.06 trillion to rp317.88 billion. many factors influence earnings management, but it has to be examined; the authors chose ownership concentration and leverage. the concentration of ownership quantifies the presence of large shareholders in the company (anelia & prasetyo, 2020). previous studies have shown inconsistent and mixed results, even showing that the results have no effect. (amalia & didik, 2017) research shows no significant effect between ownership concentration and earnings management, while (wirayana & sudana, 2018) and (grimaldi & muserra, 2017) show an influence between ownership concentration on earnings management. this also happened in previous studies examining leverage's effect on earnings management. (fandriani, 2019) furthermore, (nalarreason et al., 2019) show an effect of leverage on earnings management, but it differs from the (satiman 2019) study, which shows that leverage does not affect earnings management. because there are still inconsistencies in the results of previous studies, the researcher wants to re-examine the effect of ownership concentration and leverage on earnings management by adding a moderating variable, namely firm size in state-owned companies listed on the indonesia stock exchange from 2017 to 2020. theoretical framework and hypotheses agency theory denotes the availability of a relationship between shareholders and managers. earnings management emerges from agency problems due to misaligning interests among shareholders (principals) and company management (agents). earnings management can be hooked up to agency theory because it can make or worsen agency costs (davidson et al., 2004). the concentration of ownership can have a negative impact because dominant shareholders can abuse their position to control minority shareholders and impose their personal preferences even though they are contrary to minority shareholders (madyan et al., 2019). on the other hand, a significant percentage of share ownership gives shareholders access to vital information to counterbalance the informational advantages of managers so that earnings management practices may be subtracted (amalia & didik, 2017). (wirayana & sudana, 2018) furthermore, (grimaldi & muserra, 2017) prove that possession awareness has an advantageous effect on earnings management where high share possession affords advantages for interested parties such as majority shareholders and capital marketplace players. based on this description, the authors formulate the first hypothesis as follows: h1: concentration of ownership affect earnings management leverage is the usage of belonging assets funds by way of organisations with fixed charges intending to grow the capability income of shareholders. (sartono, 2008). the greater the company's debt, the greater the risk the company faces, so this condition encourages management to practice income smoothing (tampubolon, 2005). therefore, the more the debt ratio owned by the business enterprise, the greater the tendency of managers to take earnings management actions explained by the debt-equity hypothesis (ita, 2020). research (fandriani, 2019) and (nalarreason et al., 2019) prove t hat leverage has an absolute effect on earnings management, where increasing 59 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.58-68 leverage provides an impetus for managers to manipulate earnings. this explanation shows that an excessive level of leverage will motivate managers to carry out earnings management to increase company profits. based on this description, the authors formulate the second hypothesis as follows: h2: leverage affects earnings management the size of a firm also affects earnings management. company size is a term for the company whose measured expenses are reported or rated in total sales, total assets, total earnings, taxes, etc. larger companies are more encouraged to do income smoothing than smaller companies because they incur more significant political costs (moses, 1987). the bigger the company, the more likely the company is to choose to account for methods that reduce profits (watts & zimmerman, 1990). studies (cahyani & hendra, 2020) and (mawardi, 2019) prove that firm size has a decisive impact on earnings management. these outcomes conclude that the larger the scale of the organisation, the extra opportunities for managers to execute earnings management. the company’s scale is a critical aspect associated with the concentration of ownership because the more significant the corporation, the greater the information investors have approximately investments to be made (michelson et al., 1995). research conducted by (hendi & erika, 2022) proves that firm size can moderate the relationship between the influence of institutional and managerial ownership on earnings management. where the level of assets contained in a company, the lower the possibility of a company practising earnings management. based on this description, the authors formulate the third hypothesis as follows: h3: firm size can moderate the effect of ownership concentration on earnings management leverage is linked to earnings management practices; when an organisation has an excessive leverage ratio, the corporation tends to exercise earnings management because there is a threat that the organisation will now not be capable of meeting its responsibilities via paying off its money owed on time, as explained via the debt-equity hypothesis (ita, 2020). on the other hand, larger companies reflect more significant total assets, which will overwhelm or weaken the relationship between leverage and earnings management. studies by (rosena et al., 2016) prove that company size can moderate the relationship-between leverage and earnings management. when the size of the enterprise gets more significant, an inclination of a company to perform earnings management to preserve the attention of buyers and creditors of organisation funds increases. based on this description, the authors formulate the fourth hypothesis as follows: h4: firm size can moderate the effect of leverage on earnings management based on the description of the hypothesis, the conceptual framework is as follows: figure 1 conceptual framework ownership concentration (x1) leverage (x2) earnings management (y) firm size (z) 60 the effect of ownership concentration and leverage against earnings management with firm size as a moderating variable elly septiana, ruhul fitrios, supriono research methods this research uses quantitative data using secondary data, which refers to information obtained from sources in the form of company financial statements, textbooks, journal research, and online media as material for theoretical research, as well as research concepts and results earlier to build a research model. this study uses a data collection method-panel data, a compound of cross-sectional data with time series. this study, time-series data used for four years, from 2017 to 2020. this study uses cross-section data from public state-owned companies listed on the indonesian stock exchange with a total sample of 12 companies. in this research, data were collected by downloading the annual financial statements of state-owned companies listed on the indonesia stock exchange, accessed from the indonesia stock exchange (www.idx.co.id) and the official yard of each company. population and sample state-owned companies listed on the indonesia stock exchange during 2017-2020 are population data in this research. consist of 20 companies listed on the idx. this research uses a purposive sampling technique to write off incomplete data samples and avoid companies that do not have specific data. the purposive sampling technique uses several criteria used in this study: 1. state-owned company listed on the indonesia stock exchange in 2017-2020 2. the company was not delisted during the research period, excluding companies relisting or ipo 2017-2020. 3. companies that consistently issue financial statements clear and complete. 4. the company presents financial statements in rupiah currency. 5. all data needed in the research are available in the financial statements. table 1 stages of sample selection with criteria criteria number of companies the state-owned company was listed on the indonesia stock exchange (idx) during 2017-2020. 20 companies that do not present the data needed during the study. (5) companies that do not gift financial statements in rupiah (3) number of samples 12 observation year 4 total research sample for research period 2017-2020 48 operational definition of research variables a study variable is a symptom, nature, or grade of an item or activity, specific particular a specific variant that the researcher has decided to look at, and then conclusions are drawn. the operational definitions and metering variables used in this study are as follows: 61 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.58-68 table 2 operational definition of research variables research variable operational definition measurement scale ownership concentration (x1) the concentration of ownership is when a small number of individuals or organisations own most shares. as a result, this group has a very dominant number of shares compared to different shareholders. own = the most significant percentage of share ownership/percentage of total outstanding shares ratio leverage (x2) leverage determines how much an organisation's assets are funded using debt. debt to equity ratio = total debt/total equity ratio earnings management (y) earnings management is the intervention of the statistics contained within the monetary statements. dait = ( 𝑇𝐴𝑖𝑡 ait−1 ) ndait ratio firm size (z) the size of a firm is the number of assets owned by a company in a given period. size = ln(total assets) ratio results and discussion descriptive statistics table 3 descriptive statistical analysis results source: output eviews. 12, 2021. according to the output e-views in the table above, the data descriptions for each research variable are: 1. the average earnings management of state-owned for the 2017 to 2020 period is -0.200476, while the median value is -0.272188. the maximum value of 0.659244 occurred at pt bank negara indonesia tbk (bbni) in 2017, and the minimum value was -0.645790, which occurred at pt telekomunikasi indonesia tbk (tlkm) in 2017. at the same time, the standard deviation value is 0.312334. 2. the average concentration of ownership of state-owned companies from 2017 to 2020 is 0.637980, while the median value is 0.600000. the maximum value of 0.981363 occurred at pt bank negara indonesia tbk (bbni) in 2017, and the minimum value was 0.510004, which happened in pt adhi karya tbk (adhi) from 2017 to 2020. while the std. the deviation value is 0.128027. 62 the effect of ownership concentration and leverage against earnings management with firm size as a moderating variable elly septiana, ruhul fitrios, supriono 3. the average leverage of state-owned companies for the 2017 to 2020 period is 4,027869, while the median value is 3.300687. the maximum value of 16.07858 occurred at pt bank tabungan negara tbk (bbtn) in 2020, and the minimum value of 0.482726 occurred at pt jasa marga tbk (jsmr) in 2020. in comparison, the standard deviation value was 3.199903. based on the table values, the distribution of these values is even because it is indicated by an average value more significant than the standard deviation value. classic assumption test results the estimation model used is the random effect model, so there is no need to test the classical assumptions because this model is a generalised least square (gls) estimation model. the estimation method known as gls (generalised least squares) takes the information into account explicitly and is, therefore, capable of producing a blue estimator (gujarati, 2003). coefficient of determination results table 4 coefficient of determinant results source: output eviews.12, 2021 table 4 shows an adjusted r2 value of 0.319933. therefore, it is concluded that variables of ownership concentration can explain earnings management, and leverage of 31.9%, with the remaining 68.1% being elucidated by other variables not observed in this study. multiple regression analysis results table 5 multiple regression analysis results source: output eviews.12, 2021 y = α + βlxl + β2x2 + e y = (1.213776) + 1.460057 + 0.020311 + e hypothesis testing results it is known that the t-table value is at a significant level of 5% = 0.05, the value with the number of samples (n) = 48, the sum of independent variables (k) = 2 t-tabel = n-k-1 : α/2 = 48-2-1 : 0.05/2 = 45: 0.025 = 2.01410 (on t-tabel) description n: number of samples k: number of independent 1: constant 63 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.58-68 table 6 t-test result source: output eviews.12, 2021 on the t-table results, the following hypothesis can be generated: 1. the significance value of the x1 variable is 0.0001 < 0.05 with a t-count of 4.438792 > t-table 2.01410. thus, it can be taken a decision that: h1 is accepted. 2. the significance value of the x2 variable is 0.0141 < 0.05 with a t-count of 2.553116 > t-table 2.01410. thus, it can be taken the decision that: h2 is accepted. moderated regression analysis (mra) test results table 7. mra test of concentration of ownership variable of random model source: output eviews.12, 2021 table 8. mra test of leverage variable of random model source: output eviews.12, 2021 from testing the moderation test in the table, the following hypotheses can be generated: 1. the significance value of the variable is 0.7962 > 0.05. with a t-count value of -0.259776. thus, it can be concluded that: h4 is rejected. 2. the significance value of the variable is 0.0177 > 0.05. with a t-count value of 2.463512. thus, it can be concluded that: h5 is accepted. hypothesis testing 1 based on data analysis and hypothesis testing performed in this study, it can be seen that ownership concentration affects earnings management in state-owned companies listed on the indonesia stock exchange from 2017 to 2020. the results of the statistical test show that the t-count is 4.438792 > t-table 2.01410. this resulted in the decision to accept the first hypothesis, which means that the concentration of ownership affects earnings management which has a significant level of 0.0001 below the value of 0.05. therefore, the results of this research conclude that the more concentrated shares dominate the shareholding of a company, the greater the potential for earnings management practices to occur. 64 the effect of ownership concentration and leverage against earnings management with firm size as a moderating variable elly septiana, ruhul fitrios, supriono the significant results in the testing of this study show the failure of sizeable share ownership as a supervisory mechanism. the concentration of ownership affects earnings management by incorporating people into the company's management ranks to carry out profit engineering that benefits the majority shareholders and management but harms minority shareholders. the proceeds of this research are consistent with the study conducted by (wirayana & sudana, 2018) and (grimaldi & muserra, 2017) in terms of the content of high share; ownership can have an influence that can be allocated to the composing of generating financial statements in command to be able to take advantage of stakeholders such as majority shareholders and equity capital market participants in general. hypothesis testing 2 based on records evaluation and hypothesis checking completed in this examination, it can be visible that leverage impacts earnings management in nation-owned agencies listed at the indonesia stock change for the 2017-2020 duration. the results of statistical tests obtained a t-count value of 2.553116 > t-table 2.01410. this resulted in the decision to accept the second hypothesis, which means that leverage affects earnings management with a significant level of 0.0141 below the value of 0.05. this condition means that the sum of debt the company owes is one of the grounds for executing earnings management. therefore, the proceeds of this examination are in keeping with those expressed by way of (watts & zimmerman, 1990), which is explained by the debt-equity hypothesis, where the more significant the debt ratio owned by a company, the greater the tendency of managers to take earnings management actions by choosing specific accounting procedures so that there will be changes in reported earnings. furthermore, this result is consistent with a study by (fandriani, 2019) and (nalarreason et al., 2019) in which a high level of financial leverage will motivate managers to exercise earnings management to increase company profits to avoid defaulting on debt as the company is at risk of default; namely, it cannot fulfil its obligations to repay the debt on time. hypothesis testing 3 based on information analysis and hypotheses testing accomplished in this study, it changed into found that firm size could not moderate the connection between ownership concentration and earnings management in state-owned groups indexed at the indonesian stock exchange for the 2017-2020 period. the results of the mra test in table 7 obtained a t-count value of -0.259776. this resulted in a decision to reject the third hypothesis, which means that the company’s size is not able to cannot moderate the relationship between the influence of ownership concentration on earnings management, which has a significant level of 0.7962 above a value of 0.05. the proceeds are not in line with research described by (hendi & erika, 2022), which proves that firm size can moderate the intercourse between institutional ownership and managerial ownership on earnings management. moreover, suppose a high level of assets is contained in a company. in that case, there is a lower possibility of the company practising earnings management because large companies have strict supervision. these results explain that increasing firm size cannot strengthen or weaken the intercourse between ownership concentration and earnings management. hypothesis testing 4 based on hypothesis testing that has been carried out in this study, it was found that firm size was able to moderate the intercourse among leverage and earnings management in state-owned companies listed on the indonesian stock exchange for the 2017-2020 period. the results of the mra test in table 8 obtained a t-count value of 2.463512. this resulted in the decision to accept the fifth hypothesis, which means that firm size can moderate the intercourse between leverage and earning s management which has a significant level of 0.0177 below the value of 0.05. in other 65 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.58-68 words, firm size strengthens the relationship of leverage to earnings management. the high level of leverage motivates violating the debt contract agreement, which will result in very high costs and result in the company’s bankruptcy as described in positive accounting theory, namely the debtequity hypothesis. suppose a large or small company faces a high natural logarithm of total assets. it will cause the company's management to practice earnings management because they do not want to harm the company and make the company value not good in the eyes of buyers for a long time. the yield of this research support research described by (rosena et al., 2016) and (hendi & erika, 2022), which prove that firm size moderates the effect of leverage on earnings management. this result suggests that firm size affects the intercourse between leverage and earnings management. furthermore, the outcome of this research suggests that the larger the organisation’s size, the higher the predisposition of the company to carry out earnings management. conclusions and recommendation the consequences of research that has been achieved via the stages of records series, data processing, and records evaluation regarding the overall analysis, this observation examines the concentration of ownership, and leverage, on earnings management with firm size as a moderating variable. the results of evaluating the research model and hypothesis testing using the eviews.12 student lite program, it was concluded that ownership concentration and leverage affect earnings management. however, firm size cannot moderate the impact of ownership concentration on earnings management. on the other hand, firm size can moderate the effect of leverage on earnings management. this study nevertheless has limitations for use as consideration for similar studies so that you can get excellent consequences for further research. first, within the limits of scientific development, r2 in this study shows a value that is less than the maximum, so many variables and other factors can affect the dependent variable. second, the sample of this research is limited to state-owned companies listed on the indonesia stock exchange for the period 2017 – 2020, not representing companies in other sectors. third, within the limitations of problem-solving, the lack of success in the concentration of ownership and company size as a management discipline mechanism in improving supervision prevents asymmetry information does not occur in the company. the company's lack of success in maintaining the average leverage ratio to remain below one so that the company will carry out earnings management practices to pay off its debt obligations. suggestions for the development of science are expected to maximise r2 in further research, so additional researchers are advised to add other factors, research companies in different fields or sectors in measuring factors that affect earnings management and increase the time of the research period to get accurate research results. inconsistent results make earnings management still needs to be re-examined. for problem-solving, so that the financial reports produced are of high quality and avoid earnings management in a negative direction, the concentratio n of ownership can be a management discipline mechanism to increase performance supervision to balance the information held by managers to avoid information asymmetry. so that the leverage ratio in the company looks 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(2018). pengaruh konsentrasi kepemilikan dan kompetensi dewan komisaris pada manajemen laba di perusahaan perbankan. e-jurnal akuntansi, 22(3), 2117–2147. https://doi.org/10.24843/eja.2018.v22.i03.p18 68 jurnal akuntansi issn 2303-0356 vol. 12, no.3 oktober 2022 hal. 72-81 moderate impact of good corporate governance in financial performance on firm value imang dapit pamungkas1), ngurah pandji mertha agung durya2) ismuninggar suci3) faculty economics and bussiness, universitas dian nuswantoro (1,2,3) article info abstract article history: received: october 29, 2022 revised: october 9, 2022 accepted: october 24, 2022 this research examines the effect of the firm value, managerial ownership and institutional ownership as moderating variables to moderate the relationship of financial performance to the firm value. this research population uses properties and real estate sector companies listed on the indonesia stock exchange for 2017-2020, with a total sample of 193. this type of research is quantitative research using secondary data. the study used warp-pls analysis tool version 7.0. sampling techniques use purposive sampling that aims to obtain samples that fit the criteria set by the author. financial performance does not affect the value of properties and real estate sector companies for 2017-2020. the results of this study found that managerial ownership cannot moderate the relationship between financial performance and the company's value. however, institutional ownership can moderate financial performance against the firm value in the properties and real estate sectors for 2017-2020. suggestions for further researchers to be able to add other variables that affect the company's value, using other aspects such as profitability in measuring financial performance. further researchers can also expand or use research objects other than the properties and real estate sectors to discover the results of different studies. keywords: managerial ownership, institutional ownership financial performance firm value. correspondence: imang dapit pamungkas imangdapit.pamungkas@dsn.dinus.ac.id1) how to cite (apa style): pamungkas, i. d., agung darya, n. m., & suci, i. (2022). moderate impact of good corporate governance in financial performance on firm value. jurnal akuntansi, 72-81. introduction the long-term goal of a company is to maximize the value of the company as a result of various points of view, such as the cost of capital and the company's progress and net cash flow from investment provisions (hidayat, kusasi and iranita, 2020). when the company can operate well, its value increases, which has a good impact on the company's survival (heder & priyadi, 2017), the progress of the development of a company can be measured by the value of the company as proxied from the stock price, so a good company image comes from the increase in the company's stock price (wulandari et al., 2019). financial performance with firm value has a significant relationship if one considers the main goal of a company, namely maximizing profits so that the increase in profits describes a good financial performance that attracts investors (hermawan & ajimat, 2021). until the third quarter of 2018, pt agung podomoro land tbk recorded a net profit of idr 308.82 billion, a decline of 42.92% compared to last year with the same period of idr 541.08 billion (cnbcindonesia, 2020). pt bumi serpong damai tbk scored a sharp decline in performance in the first quarter of 2020, with revenue falling 57.1% compared to the fourth quarter of 2019 (cnbcindonesia, 2018). financial performance is described by the expertise of a company when earnings per share have increased (nurnaningsih & herawaty, 2019). the company's performance can be summarized as that over a certain period, the company can provide results from the activities or operations that have been carried out, and profit is one of the main indications when assessing the company (chi et al., 2015). on the one hand, the company is obliged to earn a profit to 72 mailto:imangdapit.pamungkas@dsn.dinus.ac.id jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.72-81 fulfil obligations to investors and prevent companies from taking loans from creditors. however, in bona fide companies, loans increase profits during operational activities (padmayanti, suryandari and munidewi, 2019). the financial ability has a decisive impact on firm value based on research results (heder & priyadi, 2017; ulfa & asyik, 2018; luthfiah & suherman, 2018; wulandari et al., 2019; rahmatika et al., 2019; setiawanta, 2019; chabachib et al., 2020; inayah & wijayanto, 2020; poerwati, nurhayati and kartika, 2020; fahrida & priyadi, 2021; hermawan & ajimat, 2021). in contrast to the results of research from (lastanti & salim, 2019) and (padmayanti, suryandari and munidewi, 2019), financial performance does not affect firm value. good corporate governance reflects the efforts of management to properly manage the company's capital and assets to attract investors (hidayat, kusasi and iranita, 2020). good corporate governance (gcg), which is a good corporate control system, is expected to be able to be applied to minimize the presence of company agency problems by increasing supervision of agents, providing opportunistic demarcation of agents, and reducing the impact of information obtained from capital owners (wulandari & widyawati, 2019). one form of good gcg is share ownership by company leaders, such as directors or commissioners, or institutions that are believed to impact company performance (setiawanta, 2019). managerial ownership moderates financial performance on the firm value derived from research (heder & priyadi, 2017; setiawanta, 2019; wulandari & widyawati, 2019; handayani et al., 2020; poerwati, nurhayati and kartika, 2020; fahrida & priyadi, 2021). while research from (heder & priyadi, 2017; luthfiah & suherman, 2018; setiawanta, 2019; hermawan & ajimat, 2021) stated that institutional ownership is not able to moderate the relationship between financial performance and firm value. this study aims to determine whether the implementation of gcg, as measured by managerial ownership and institutional ownership, can be a moderating variable of the relationship of financial performance as measured by roa to firm value. literature review agency theory jensen and meckling, (1976) revealed that agency theory is defined as a contractual relationship with one or more people as principals and other parties called agents who direct the company's operations. beneficial contracts for investors and management are work agreements that define various things agents must carry out when managing invested capital, as well as procedures for sharing profits and return values that have been mutually agreed upon (heder & priyadi, 2017). shareholders want an increase in their standard of living, but agents also want to increase welfare for agents, creating a conflict of interest between the principal and the agent (wulandari & widyawati, 2019). the point of the agency relationship is the emergence of a breakdown of the ownership and control roles of the principal on the agent's part (luthfiah & suherman, 2018). in agency relationships, managers have direct access to issuer information and information on outside parties, such as creditors and investors (poerwati, nurhayati and kartika, 2020). gcg is a method derived from agency theory, which is expected to be used as a medium to encourage trust in investors that investors will get a return from the capital invested in the company (ulfa & asyik, 2018). firm value research (heder & priyadi, 2017) states that the value of the company is the view of investors on the success of the company. with the company's high value, the market not only believes in the ability of issuers and management capabilities but also has promising prospects that the company will be able to increase the wealth of future investors. firm value can be measured by various influencing aspects, including the market price of the company's stock, which represents the investor's assessment of the issuer's total equity (ulfa & asyik, 2018). the 73 moderate impact of good corporate governance in financial performance on firm value imang dapit pamungkas1), ngurah pandji mertha agung durya2) ismuninggar suci3) company's value represents the expectations of investors and potential investors for issuers often associated with the issuer's share price (robiyanto, putra and lako, 2021). a company will try to maximize its value of the company (inayah & wijayanto, 2020). the shareholder's value will increase when the company's value experiences growth, with a high return on investment rate to investors. one of the ratios used to assess firm value is tobin's q (wulandari & widyawati, 2019). this ratio provides the best information because it can describe various events in the company's activities, such as cross-sectional differences in investment and diversification decision-making, management relations as shareholders and firm value (heder & priyadi, 2017). increasing the size of tobin's q ratio can mean that the issuer has good growth opportunities. financial performance financial performance is an indicator to evaluate the company's financial condition by measuring the company's ability to generate profits (nurazi, zoraya and wiardi, 2020). financial capability is a reflection of the level of gain from the company's operational activities when realizing the goals, vision, and mission of a company (wulandari & widyawati, 2019). the key factor in disclosure influencing investor decisions is a financial performance that operates well and becomes book value in financial statements (setiawanta, 2019). financial performance is used to reflect a company's capabilities when distributing the company's capital (luthfiah & suherman, 2018). financial performance assessment carried out every certain period has an impact on measuring the growth that has been achieved by the company and creating useful information for the selection of management policies (chabachib et al., 2019). return can measure financial performance on assets (roa). for investors, the profitability comparison aims to look at the achievements and abilities of issuers when they reach profits (wulandari & widyawati, 2019). as the roa value increases, the issuer's expertise in providing profits for stock investors also increases. management ownership management ownership is share ownership by the management as a party that plays a role when formulating issuer policies. one of the issuer's internal indicators when implementing gcg principles has an impact on increasing firm value, namely the management who simultaneously holds the issuer's shares and works to carry out the main needs of the company (wulandari & widyawati, 2019). managerial ownership has an impact on management performance. company shares owned by management can assess the differences in needs between agents and investors; therefore, the problem between management and shareholders is estimated to disappear if a manager is also a shareholder (poerwati, nurhayati and kartika, 2020). the company's share ownership by management is seen as able to harmonize the potential differences between the interests of shares outside the company and management (heder & priyadi, 2017). this observation rests on the existing theory, which reveals that the shares owned by managers can function as a gcg system to reduce the opportunistic level of agents as managers. institutional ownership institutions such as banks, investment companies, or other institutional ownership that hold a share can be referred to as institutional ownership (luthfiah & suherman, 2018). institutional ownership acts as a supervisory party to the company. in addition, supervision carried out by institutional shareholders can encourage management to behave as expected by shareholders (heder & priyadi, 2017). capital owners expect the company's assets to be operated efficiently and effectively to increase the principal's welfare. the presence of institutional parties as shareholders will encourage additional monitoring optimization of agent 74 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.72-81 performance because share ownership replaces an origin of authority that can be used to carry out management performance (fadillah, 2017). hypothesis development financial performance on firm value an example of measuring firm value is determined by the increase in returns on company assets that have an impact on the good impression of shareholders (wulandari & widyawati, 2019). financial performance can be said to be one factor that influences the company's development in achieving company goals (nurazi, zoraya and wiardi, 2020). suppose investors look at the company's level in printing returns on investment that investors provide. the profitability ratio is reviewed first because the profitability comparison assesses how optimally the issuer provides returns for investors (heder & priyadi, 2017). the level of profit earned by the issuer will affect the company's value, which will experience growth. based on agency theory, the principal will want to increase the prosperity of the principal as the owner of capital. the value of earnings power will grow if the company's roa value increases. investors are willing to invest in a company if the company's roa is high, thereby increasing interest in the company's stock price and shares. related studies that support that financial performance has a positive impact on firm value, namely (heder & priyadi, 2017; tristiarini, setiawanta and ririh, 2017; luthfiah & suherman, 2018; satria & sari, 2018; ulfa & asyik, 2018; wulandari & widyawati, 2019; chabachib et al., 2020; inayah & wijayanto, 2020; fahrida & priyadi, 2021; hermawan & ajimat, 2021). h1: financial performance has a positive effect on firm value. managerial ownership moderates financial performance on firm value managerial ownership is ownership by the board of directors and the board of commissioners, who directly participate in the selection of policies to solve problems arising from the contractual relationship between the principal and agent by equalizing the interests of both parties (lastanti, 2020). by agency theory, management has more information because management, as an agent, has direct access to company information and is not disclosed to the principal. this impacts the principal, having little information about the company and the principal having difficulty monitoring the actions taken by the agent. when the agent knows the information in managing company profits which is one measure in assessing the efficiency of financial performance, it will result in the agent being motivated to manage profits according to personal needs, and the agent does not feel the consequences of an error in decision making directly. it is hoped that stock ownership by the company's management will be wiser in policymaking because managers are also shareholders who share in the consequences of shareholder prosperity in decision-making (poerwati, nurhayati and kartika, 2020). the increasing level of managerial ownership in a company so that the agent will advance the ability for the interests of investors and the interests of agents. therefore, investment by the manager of an issuer can affect roa when developing company capital arrangements to obtain profits that increase the company's value. the result is supported by research (heder & priyadi, 2017; tristiarini, setiawanta and ririh, 2017; wulandari & widyawati, 2019; poerwati, nurhayati and kartika, 2020; fahrida & priyadi, 2021) which states that the relationship between financial performance and firm value can be moderated by managerial ownership. h2: managerial ownership moderates the relationship between financial performance and firm value. institutional ownership moderates financial performance on firm value the institutional party, as the shareholder, functions as a reviewer of the company's operational activities to minimize problems caused by the contractual relationship between the 75 moderate impact of good corporate governance in financial performance on firm value imang dapit pamungkas1), ngurah pandji mertha agung durya2) ismuninggar suci3) agent and the principal. supervision carried out by institutional shareholders is expected to be able to imitate management actions in acting for personal interests and ignoring the welfare of capital owners. institutional parties with large shares in the company will have a greater impact on optimizing the company's value (amaliyah & herwiyanti, 2019). the larger the institutional party holding the shares of a company as an investor, the more optimal the utilization of the desired company assets will also be able to anticipate the inefficiency carried out by the management (anggraini, triharyati and novita, 2019). tight supervision by institutional investors will impact management motivation in managing capital to generate profits that affect the increase in firm value. research by (mukhtaruddin, relasari and felmania, 2014; nurziah & darmawati, 2017) shows that institutional ownership harms firm value. h3: institutional ownership moderates the relationship between financial performance and firm value research method population and sample the population of this study uses property and real estate sector companies listed on the indonesia stock exchange for the 2017-2020 period. this type of study is a quantitative research using secondary data. this research data accumulation method uses the documentary method, which is a method in which data acquisition is made by collecting, recording, and analyzing the financial statements of property and real estate sector companies listed on the indonesia stock exchange for the 2017-2020 period. this research uses the analysis tool warppls version 7.0. the sample selection technique applies purposive sampling to obtain samples by the criteria determined by the authors according to table 1. as follows: table 1. company sample quantity no. criteria total 1 total population 320 2 companies that do not publish annual financial reports during the 2017-2020 period (50) 3 companies that have positive profits per year during the 2017-2020 period (77) total sample 193 variable operational definition the following explains the variable operational definition as shown in table 2. table 2. variable operational definition no variable proxy reference 1 firm value q = (emv+d)/(ebv+d) (heder and priyadi, 2017) 2 financial performance roa = net profit after tax/total assets x 100% (heder and priyadi, 2017) 3 managerial ownership km = number of shares owned by managerial / total shares of the company outstanding (heder and priyadi, 2017) 4 institutional ownership ki = number of shares owned by institutional/total shares of the company outstanding (heder and priyadi, 2017) firm value (y) firm value is measured by tobin's q, which is the market value of equity plus the total value of the company's debt with the total value of assets (heder & priyadi, 2017). q = firm value emv = market value of equity ebv = book value of total equity d = total debt 76 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.72-81 financial performance (x) financial performance is measured by roa, the ratio of net profit after tax divided by total assets (heder & priyadi, 2017). managerial ownership (z1) managerial ownership is assessed by the total shares owned by directors and commissioners divided by the total shares (heder & priyadi, 2017). institutional ownership (z2) institutional ownership is assessed by the total shares held by the institutional share divided by the total shares. (heder & priyadi, 2017). results and discussion test outer model outer test this model characterizes the relationship between each latent variable and the indicator. table 3. the results of the outer model test state that each research variable has a variance inflation factor (vif) value of 0.000. the results of the vif value state that the variable indicators do not experience multicollinearity. table 3. outer model test results variable vif x 0.000 y 0.000 z1 0.000 z2 0.000 test inner model the test of the inner model aims to know the level of capability of the independent variable in describing the variance of the dependent variable and changes in the level of prediction. table 4 explains that this study has an r-squared value of 0.000, meaning the influence of the independent variable. table 4. inner model test results information value r-squared 0.025 test-path and p-value table 5. path and p-value test results no. relationship between variables path p-value 1 x y 0.06 0,12 2 x y z1 0.13 0,06 3 x y z2 0.13 0,05 path and p-value test results show that: 1. financial performance variable (x) has a path coefficient value of 0.06. the p-value value of financial performance (x) is 0.12, which is more than a significant value of 0.05. these results reveal that the first hypothesis (h1) is rejected, which states that financial performance affects firm value. 2. the managerial ownership variable (z1) has a path value of 0.13. the p-value owned is 0.06, which is more than the significant value of 0.05. the second hypothesis (h2), which states that managerial ownership moderates the relationship between financial performance and firm value, is rejected. 3. the institutional ownership variable (z2) has a path value of 0.13. the p-value owned is 0.05, which is not more than a significant value of 0.05. the third hypothesis (h3) states that institutional ownership can moderate financial performance on acceptable firm value. 77 moderate impact of good corporate governance in financial performance on firm value imang dapit pamungkas1), ngurah pandji mertha agung durya2) ismuninggar suci3) financial performance on firm value financial performance can be said to be one factor that influences the company's development in achieving company goals (adhiprasetya, 2019). financial performance is the company's ability to use capital effectively and efficiently. a financial performance assessment aims to show shareholders and the general public that the company has a good image in addition to using the measurement of profitability ratios with roa, namely roe and eps, as well as other aspects of measuring profitability ratios such as liquidity and solvency ratios (lastanti, 2020). the results of studies that reveal that financial performance has no impact on firm value are supported by research results (padmayanti, suryandari and munidewi, 2019; lastanti, 2020). managerial ownership as moderation in financial performance on firm value by agency theory, management has more information because management, as an agent, has direct access to company information and is not disclosed to the principal. even though management is a shareholder of a company, management's awareness and motivation in managing the company's capital have not been effective and efficient. the structure of share ownership by management in indonesia is still very small and is dominated by share ownership by family members who serve as management in the company (luthfiah & suherman, 2018). in addition, the owners of capital do not fully trust the issuer's operations run by the company's management. this study's results align with the results of research from (ulfa & asyik, 2018) and (luthfiah & suherman, 2018), which state that the relationship between financial performance and firm value cannot be moderated by managerial ownership. institutional ownership as moderation in financial performance on firm value the shares held by the institutional division significantly impact the optimization of monitoring management so that they can control opportunistic traits that are not in line with the company's goals that may be implemented by the management so that they can oversee the company's policy-making process. the larger the institutional party holding the shares of a company as an investor, the optimal use of the desired company assets will also be able to act as anticipation of waste carried out by the management (mukhtaruddin et al., 2019). optimal supervision motivates improving management performance, which positively affects firm value. strong motivation from the institutional side as shareholders of the company can encourage management to manage the capital owned by the company effectively and efficiently. the results of this study indicate that institutional ownership can moderate the relationship between financial performance and firm value, which is supported by research from (mukhtaruddin et al., 2019). conclusion, limitations and suggestions conclusion financial performance has no effect on the value of the property and real estate sector companies for the 2017-2020 period. financial performance on firm value cannot be moderated by managerial ownership. in contrast, the relation of financial performance on firm value can be moderated by institutional ownership in the property and real estate sector for the 2017-2020 period. limitations researchers realize that there are various limitations in this research. hence, further research needs to be developed and improved, such as researchers only using managerial ownership and institutional ownership proxies in measuring good corporate governance. 78 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.72-81 suggestions for future researchers to add other variables that affect firm value, use aspects other than roa profitability in measuring financial performance. further researchers can use research objects other than the properties and real estate sectors to find different research results. references adhiprasetya, a. 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(2019) ‘pengaruh kinerja keuangan terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi’, jurnal ilmu dan riset akuntansi (jira), 8(1). 81 jurnal akuntansi issn 2303-0356 vol. 12, no.3 oktober 2022 hal 33-42 covid-19: accrual earnings management practices in pharmaceutical companies in indonesia widyaningsih azizah1, hotman fredy2, fathoni zoebaedi3 sri irviati wahyoeni4 fakultas ekonomi dan bisnis, universitas pancasila, indonesia1,2,3,4 article info abstract article history: received: feb 7, 2022 revised: august 3 , 2022 accepted: september 9, 2022 the covid-19 pandemic has disrupted the supply chain of domestic pharmaceutical raw materials, where 95% of the fulfillment of raw materials relies on imports. amid difficulties in meeting raw materials, the pharmaceutical subsector companies have become one of the sectors of choice for investors throughout 2020, in line with the sentiment of the covid-19 pandemic. as one of the prima donnas’ sectors during pandemic, financial reports presented by pharmaceutical sector should report the actual condition of the company. this study aims to empirically examine the differences in accrual earnings management before and after the covid-19 pandemic in pharmaceutical sub-sector companies in indonesia. to evaluate changes in accrual earnings management in the period before the covid-19 pandemic, namely in 2019 and after the covid-19 pandemic, namely in 2020, the paired sample t-test was used. the findings of this study show that there is no average difference between accrual earnings management before covid-19 (pre-test) and after covid-19 (post-test), indicating that covid-19 has no impact on earnings management practices in the pharmaceutical sub-sector companies in indonesia. the deteriorating global economic conditions caused by the covid-19 pandemic do not necessarily encourage managers to carry out aggressive earnings management. the pharmaceutical sub-sector companies that have become the center of attention of investors during this pandemic, as a result the company’s performance shown in the financial statements does not make managers aggressively try to manipulate their financial statements. keywords: accrual earnings management, covid-19, paired sample t-test, pharmaceutical sub-sector correspondence: widyaningsih azizah widyaningsih_azizah@univpancasila.ac.id how to cite (apa style): azizah, w., fredy, h., zoebaedi, f., & wahyoeni, s. i. (2022). covid-19: accrual earnings,management practices in pharmaceutical companies in indonesia. jurnal akuntansi, 33-42. introduction the world health organization designated corona virus disease 2019 (covid-19) as a global pandemic on wednesday, march 11, 2020. the coronavirus outbreak, which began in wuhan, china at the end of december 2019, has stunned the world until today. the covid-19 pandemic is caused by the severe acute respiratory syndrome coronavirus-2 (sars-cov-2). the virus spreads quickly, primarily through respiratory droplets from coughs or sneezes, infecting humans or animals and cause death (ren et al., 2020). the quick spread of this virus has been attributed to the mobilization of the world’s population, which has high connectivity. as a result, the whole world has been affected by the transmission of this coronavirus. at the end of 2020, a number of countries reported new cases of mutations from the coronavirus. the new mutation of the coronavirus is allegedly more dangerous than the old virus. coronavirus belongs to the group of rna viruses. rna is a type of nucleic acid that characterizes viruses as living things. rna viruses are easy to mutate. when the coronavirus 33 mailto:widyaningsih_azizah@univpancasila.ac.id jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.3442 infects a host body, its rna replicates or reproduces (maulana, 2021). covid-19 in indonesia itself has undergone a mutation. three new variants of the coronavirus have been detected in indonesia, namely b.1.1.7 (variant from england), b.1.617 (multiple mutations from india), and b.1.351 (variant from south africa). the government has started a vaccination program to break the chain of the spread of the coronavirus infection and suppress the number of covid-19 cases, which is still increasing. a total of 73.9 million doses of covid-19 vaccine have entered indonesia from various world vaccine manufacturers. the three vaccines include the sinovac vaccine, astrazeneca which has been used in the covid-19 vaccination, and the newly arrived from sinopharm. sumartiningtyas (2021) explained that the first stage of the covid-19 vaccine that came was produced by sinovac, china, which sent 1.2 million doses of vaccine on december 6, 2020, followed by 1.8 million doses by the end of 2020, all of which are readymade vaccines. although the covid-19 vaccination program has been running, the public must still be disciplined in implementing health protocols to prevent transmission of the coronavirus. the use of masks outside the home is an obligation amid a pandemic like today. another health protocol that needs to be adhered to is social distancing. washing hands regularly is one of the most effective health routines for preventing covid-19 transmission. wash your hands for at least 20 seconds for the optimum benefits. as of sunday, march 23, 2021, data from worldometers (2021) shows that the total number of confirmed covid-19 cases worldwide is 167,028,316. the five countries with the highest order with the highest number of covid-19 cases are the united states, india, brazil, france, turkey. indonesia itself is ranked 19th. the spread of the coronavirus has resulted in a global health crisis and impacts the global economy. in 2020, the indonesian economy grew by 2.07% less than in 2019 (badan pusat statistik, 2021). china holds the most extensive export activity in the world (yang & ren, 2020). the focus and the central production of world goods concentrate in china. china is one of indonesia’s largest trading partners. the emergence of covid-19 that infects china has brought china’s trade activities in a negative direction. it impacts the flow and the world trade system so that it also has an impact on indonesia. one of the industrial sub-sectors that has been most affected by the covid-19 pandemic is pharmaceuticals. the dependence of the indonesian pharmaceutical industry on imported raw materials becomes apparent when it is realized that the majority of the raw materials used in the pharmaceutical industry are imported materials. minister of industry, agus gumiwang kartasasmita said 95% of raw materials for medicine are still imported. of course, covid-19 has seriously disrupted the supply of raw materials from china. the total value reaches usd 2.5 billion to usd 2.7 billion per year. the largest is raw material imports from china, which account for 60% of total imports (hamdani, 2020). the pandemic has disrupted the supply chain of pharmaceutical raw materials because two countries providing pharmaceutical raw materials, namely china and india, are conducting regional quarantines. therefore, transportation and logistics will be hampered due to road access restrictions. in addition, during the regional quarantine, many industries were not operating. for companies, the covid-19 that hit the world could impact the scarcity of raw materials due to delayed deliveries. another contagion effect is a decrease in revenue and an increase in industrial costs. restrictions on raw materials produced by china have caused world prices for the same goods to potentially soar. the high price of raw materials sourced from imports has delayed many business actors importing raw materials. the pharmaceutical sub-sector stock has become one of the sectors of choice for investors throughout 2020 in line with the sentiment of the covid-19 pandemic (ulfah, 34 covid-19: accrual earnings management practices in pharmaceutical companies in indonesia widyaningsih azizah, hotman fredy, fathoni zoebaedi, sri irviati wahyoeni 2020). this happened because most pharmaceutical sub-sector companies managed to record an increasing net profit, as shown in table 1. pt merck tbk was able to score a brilliant performance in the first semester of 2020. merck’s annual net profit surge reached 424.78%, from rp6.12 billion in june 2019 to rp32.12 billion in june 2020. pt pyridam farma tbk posted a second-place increase in net profit after merck indonesia, which was 223% from rp1.76 billion in june 2019 to rp5.69 billion in june 2020. the third is pt industri jamu dan farmasi sido muncul tbk, which has a mainstay product “tolak angin”. pt industri jamu dan farmasi sido muncul tbk was able to get a blessing amid the health crisis due to the covid-19 pandemic. during the first semester of 2020, its net profit grew positively by 10.6%, from rp374.1 billion in 2019 to rp413.8 billion in 2020. table 1. profit growth of several pharmaceutical sub-sector companies company name semester 1 of 2019 semester 1 of 2020 pt merck tbk rp6,12 billion rp32,12 billion pt pyridam farma tbk rp1,76 billion rp5,69 billion pt industri jamu dan farmasi sido muncul rp374,1 billion rp413,8 billion source: www.idx.co.id (2021) achieving profit is the primary goal of a company. investors are attracted to invest in companies that generate profits continuously. profit is a measure of the company’s operating performance and success in achieving the goals set. if management’s predetermined profit target is not successfully achieved, they will be motivated to disguise profits in the financial statements to make it look good (azizah, 2017a). manipulating financial statements so that company profits are high is a way for management to attract investors. earnings management is used by businesses to avoid declaring losses or to respond to prevailing economic conditions. earnings management is defined as efforts performed by companies to maintain their positions and profits by manipulating financial data presented to third parties (wang & campbell, 2012). orazalin (2019), in his research, states that earnings management is a practice that aims to use accounting wisdom to achieve the level of accounting profit that you want to report. in addition, managers who cannot work well feel that their reputation is at stake so that the achievement of positive performance from other companies encourages managers to carry out earnings management. this is based on human nature, which is generally selfish and has limited thinking power regarding the perception of the future (bounded rationality). the many obstacles faced by companies during the covid-19 pandemic became a strong trigger for management to show their best performance because the performance quality of the company will impact their market value and affect the interest of investors to invest or withdraw their investment (azizah, 2021), (azizah et al., 2021). financial statements are used as an instrument of manager accountability to company owners to use resources and quantitative information for investment decision-making. the agency theory perspective explains that principals use financial tools to monitor their agents. information asymmetry can be interpreted as a condition that indicates an imbalance in access to information between management and outsiders (scott, 2015). this information asymmetry causes management to take advantage of information misalignment to benefit itself while also causing losses to other parties, such as biasing information relevant to investors. azizah (2017a) proves that managers tend to act opportunistically, meaning that managers are more concerned with their own personal interests than increasing their company’s value. suppose incentives and rewards are only dependent on short-term financial performance as reported in financial statements; in that case, they are likely to encourage managers to engage in deviant behavior such as earnings management (azizah, 2017b). a company’s bonus scheme can incentivize managers to manipulate the company’s net income 35 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.3442 in order to maximize profits (panjaitan & muslih, 2019). earnings management practice is happening in indonesia. research by romantis et al.(2020), azizah, bantasyam, et al.(2020), majid et al.(2020), azizah, zoebaedi, et al.(2020), azizah et al.(2019), prasetyo et al.(2021), prove that managers in indonesia tend to do earnings management. and it is interesting to study the pharmaceutical sector because the pharmaceutical sector shares have become one of the sectors of choice for investors throughout 2020, in line with the sentiment of the covid-19 pandemic (ulfah, 2020). based on this explanation, the researcher is interested in conducting a study entitled “covid-19: accrual earnings management practices in pharmaceutical companies in indonesia”. this study aims to empirically examine the differences in accrual earnings management before and after the covid-19 pandemic in pharmaceutical sub-sector companies in indonesia. research methods all pharmaceutical sub-sector companies registered on the indonesia stock exchange make up the study’s population. purposive sampling is used to conduct the selection. the following are the sample criteria: 1. the company belongs to the pharmaceutical sub-sector. 2. the company was consecutively listed on the indonesia stock exchange in 2020, 2019, and 2018. 3. the company issued audited financial reports in 2020, 2019, and 2018. 4. research data is presented in published financial reports. the explanation of the variables and measurements used in this study are as follows: 1. covid-19 covid-19 has become an important concern in the medical field because of its rapid spread and potential to cause health system collapse and the variety of clinical manifestations in patients (vollono et al., 2020). the period before covid-19 and the period after covid19 will be the differentiating variables in this study. the period before covid-19 (pre-test) is 2019, while after covid-19 (post-test) is 2020. the covid-19 pandemic issued by who is dated march 11, 2020 (who, 2020) and is used as the basis for the period after covid-19, which is in 2020. and 2019 is the period before covid-19. 2. earnings management in this research, earnings management is accrual earnings management. this study utilizes discretionary accruals to proxy earnings management using the modified jones model (dechow et al., 1995). the value of discretionary accruals in this study will be absolute because this study’s concern is the amount of accrual earnings management. the formula of discretionary accrual is: 𝑇𝐴𝐶𝐶𝑖𝑡 = 𝐸𝐵𝑋𝐼𝑖𝑡 − 𝐶𝐹𝑂𝑖𝑡 … … … … (1) 𝑇𝐴𝐶𝐶𝑖𝑡 𝑇𝐴𝑖,𝑡−1 = 𝛼1 ( 1 𝑇𝐴𝑖,𝑡−1 ) + 𝛼2 ( ∆𝑅𝐸𝑉𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) + 𝛼3 ( 𝑃𝑃𝐸𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) + 𝑒 … … … … (2) then coefficient estimates from equation (2) are used to estimate the nondiscretionary accruals (ndacc) 𝑁𝐷𝐴𝐶𝐶𝑖𝑡 = 𝛼1 ( 1 𝑇𝐴𝑖,𝑡−1 ) + 𝛼2 ( ∆𝑅𝐸𝑉𝑖𝑡 − ∆𝑅𝐸𝐶𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) + 𝛼3 ( 𝑃𝑃𝐸𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) … … … … (3) finally, discretionary accrual (dacc) can be calculated as follows: 𝐷𝐴𝐶𝐶𝑖𝑡 = ( 𝑇𝐴𝐶𝐶𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) − 𝑁𝐷𝐴𝐶𝐶𝑖𝑡 … … … … (4) 36 covid-19: accrual earnings management practices in pharmaceutical companies in indonesia widyaningsih azizah, hotman fredy, fathoni zoebaedi, sri irviati wahyoeni notes: ebxi = earnings before extraordinary items and discontinued operations cfo = operating cash flows (from continuing operations) taken from the statement ta = total assets rev = revenues rec = accounts receivable ppe = gross value of property, plant, and equipment hypothesis testing method in this study is if the residuals were normally distributed, a paired sample t-test was employed to evaluate changes in accrual earnings management before the covid-19 pandemic and after the covid-19 pandemic, using the following criteria, first, determine the level of significance (α) which is 5%. second, determine the criteria for acceptance/rejection of h0, by looking at the significant values, if significant < 5%, then ho is rejected or ha is accepted. if significant > 5%, then ho is accepted or ha is rejected. however, if it does not pass the normality test, then to test differences in accrual earnings management in the period before the covid-19 pandemic and after the covid-19 pandemic, the wilcoxon test is used by using the following criteria, first, determine the level of significance (α) which is 5%. second, determine the criteria for acceptance/rejection of h0, by looking at the significant values, if significant < 5%, then ho is rejected or ha is accepted. if significant > 5%, then ho is accepted or ha is rejected. results and discussion all pharmaceutical sub-sector companies registered on the indonesian stock exchange (idx) are sampled in this study. until 2020, there are eleven (11) pharmaceutical sub-sector companies table 2. pharmaceutical sub-sector companies listed on idx until 2020 no. stock code company name ipo date 1 dvla darya-varia laboratoria tbk. 11-nov-1994 2 inaf indofarma tbk. 17-apr-2001 3 kaef kimia farma tbk. 04-jul-2001 4 klbf kalbe farma tbk. 30-jul-1991 5 merk merck tbk. 23-jul-1981 6 peha phapros tbk. 01-jan-2011 7 pyfa pyridam farma tbk 16-oct-2001 8 scpi merck sharp dohme pharma tbk. 08-jun-1990 9 sido industri jamu dan farmasi sido 18-dec-2013 10 soho soho global health tbk. 08-sep-2020 11 tspc tempo scan pacific tbk. 17-jun-1994 source: www.idx.co.id (2021) based on the predefined sample selection criteria, there are ten companies in the pharmaceutical sub-sector registered in a row for three years. the soho global health tbk company was only listed on the indonesia stock exchange on september 8, 2020, so the company was excluded from the sample of this study. the sample selection criteria are shown table 3. sample selection criteria description number of companies pharmaceutical sub-sector companies listed in a row in 2020, 2019, 2018 10 incomplete data sample companies 10 source: www.idx.co.id (2021) 37 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.3442 normality testing in this study is done using the shapiro wilk test. the shapiro wilk test is generally used for small samples. in table 4, the results of the shapiro wilk test are presented using a significance level of 0.05: table 4. normality test results earnings management shapiro-wilk statistic df sig. pre test 0,964 10 0,827 post test 0,919 10 0,350 the normally distributed residuals are achieved in the shapiro wilk test if the value of sig. is greater than 0.05. in table 4 above, it is known that the value of sig. for the period group before covid-19 (pre test) is 0.827 and the value of sig. for the post-covid-19 period group (post test) is 0.350. it can be concluded that the residuals for the pre test group and the post test group are normally distributed. based on the normality test, the result is that the residuals are normally distributed so that the paired sample t-test can be done. the paired sample t-test is used to see if there is a difference in the average of two paired or related samples (groups) (ghozali, 2015). the paired sample t-test results are shown in table 5 below: table 5. hypothesis testing results post test-pre test conclusion sig. (2-tailed) 0,364 ha rejected based on the paired sample t-test output table above, it is known that the value of sig. (2-tailed) is 0.364 > 0.05, so that ha is rejected, and ho is accepted. so, it can be concluded that there is no difference in average between accrual earnings management before the covid19 period (pre test) and the period after covid-19 (pos test), which means that there is no effect of covid-19 on earnings management practices carried out in the pharmaceutical subsector companies. in 2019, before the covid-19 pandemic, a number of analysts assessed that the pharmaceutical sector had good potential in that year. this is because the policy direction is to increase human resources, and the 2019 apbn health budget is added 10.8% or a total of rp. 123.1 trillion for health allocation (rahayu and dewi, 2019). with the addition of the budget, the community will have access to health services, the direct impact of which is the need for drugs will also increase. table 6. net profit growth of the current year of pharmaceutical sub-sector companies no stock code company name net profit of 2019 net profit of 2020 1. dvla darya-varia laboratoria tbk. rp221.783.249.000 rp162.072.984.000 2. inaf indofarma tbk. rp7.961.966.026.000 rp30.020.709.000 3. kaef kimia farma tbk. rp15.890.439.000 rp20.425.756.000 4. klbf kalbe farma tbk. rp2.537.601.823.645 rp2.799.622.515.814 5. merk merck tbk. rp78.256.797.000 rp71.902.263.000 6. peha phapros tbk. rp102.310.124.000 rp48.665.149.000 7. pyfa pyridam farma tbk. rp9.342.718.039 rp22.104.364.267 8. scpi merck sharp dohme pharma tbk. rp112.652.526.000 rp218.362.874.000 9. sido industri jamu dan farmasi sido tbk. rp807.689.000.000 rp934.016.000.000 10. tspc tempo scan pacific tbk. rp595.154.912.874 rp834.369.751.682 source: www.idx.co.id (2021) 38 covid-19: accrual earnings management practices in pharmaceutical companies in indonesia widyaningsih azizah, hotman fredy, fathoni zoebaedi, sri irviati wahyoeni when the covid-19 pandemic hit indonesia in 2020, minister of finance sri mulyani said that many industrial sectors were considered to be losing money. still, some industries could benefit from this covid-19 pandemic, namely pharmaceuticals (wiguna and fardaniah, 2020). the pharmaceutical sector is one of the lucky sectors because it has received positive sentiment. after all, the pharmaceutical industry is considered to be able to support primary needs during the handling of the covid-19 pandemic (nurfitriyani, 2020). profit growth in pharmaceutical sub-sector companies in 2019 and 2020 can be seen in table 6. in 2020, it appeared that six companies experienced an increase in profits when compared to 2019. based on table 6 above, six (6) companies recorded positive profit growth in 2020. the economic crisis conditions caused by the covid-19 pandemic did not necessarily encourage managers who did not achieve positive profit growth to carry out earnings management. the average value of accrual earnings management also did not change significantly in 2020. it can be seen in table 7, on average in 2019, the value of earnings management carried out by the pharmaceutical sub-sector companies that were sampled in this study (in absolute terms) was 0.07177. in 2020, when the covid-19 pandemic occurred, the average accrual earnings management value (in absolute terms) was 0.05730. table 7. the average value of accrual earnings management (in absolute terms) in pharmaceutical sub-sector companies earnings management year 2019 year 2020 mean 0,07177 0,05730 pharmaceutical companies are essential to the community and will continue to develop product research to fulfill the mission to nourish the indonesian people. this will undoubtedly encourage investors to invest their shares in these pharmaceutical companies. the fact that the pharmaceutical sub-sector companies have become the center of attention of investors during these pandemic forces manager to be careful in managing their companies. besides, managers’ awareness of quality accounting information plays a vital role in facilitating efficient investments (linhares et al., 2018). as a result, the company’s performance shown in the financial statements does not make managers aggressively try to manipulate their financial statements. in addition, earnings management cases that have been revealed in several pharmaceutical sub-sector companies, such as what happened in 2001 at pt kimia farma tbk, have resulted in an inflated net income in the financial statements of december 31, 2001. the former director of pt kimia farma tbk. for 1998-2002 was sentenced to pay a fine of rp 1 billion to be deposited into the state treasury. bapepam’s findings at that time had become an important whip for company managers not to lose their dignity and maintain investors’ confidence to return to investing in pharmaceutical sub-sector companies. conclusions and suggestion the pandemic of the covid-19 virus situation in almost all over the world, including indonesia today, has a tremendous impact. the current conditions paralyze various activities, ranging from business, economics, education, and many others. the effect on the company’s financial performance is no exception. almost all corporate sectors have been affected by this pandemic, which has caused financial performance to weaken. however, several companies in the health sector, especially pharmaceuticals, experienced a surge. several pharmaceutical companies listed on the idx recorded positive profit growth in 2020 compared to 2019. despite the fact that the pharmaceutical industry gets 60% of its raw materials from china, 30% from india, and 10% from other countries, the supply chain for pharmaceutical raw materials has been disrupted, resulting in scarcity of raw materials due to delayed 39 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.3442 deliveries and soaring raw material prices on a global scale, putting pressure on the industry. however, this can be offset by increasing public needs and demand for health products, especially medicines, body supplements, and health equipment which are the products of these pharmaceutical companies. in addition, the government has encouraged pharmaceutical companies to develop domestic raw materials. the ministry of industry continues to promote local resources as raw materials for the domestic pharmaceutical industry. apart from the fact that indonesia is rich in biodiversity, this step will also spur import substitution and realize the independence of the national drug raw material industry. the covid-19 pandemic, which began in early 2020, increased the demand for vitamins, supplements, and herbal medications to boost endurance in general, resulting in significant growth for the pharmaceutical industry involved in this sector. the global covid-19 pandemic has made companies more careful in managing their companies, including earnings management practices. if the company achieves good performance, then the company will be in great demand by investors (indrawati & brahmayanti, 2021). in 2020, the pharmaceutical sub-sector companies continued to carry out accrual earnings management and even decreased compared to 2019. the results of this study prove that there is no difference in accrual earnings management before the covid-19 pandemic and after the covid-19 pandemic, so it can be concluded that there is no effect from the covid-19 pandemic on accrual earnings management practices in pharmaceutical sub-sector companies in indonesia. the pharmaceutical sector, which has been in the spotlight of investors during the covid-19 pandemic, has encouraged managers not to engage in aggressive earnings management activities and make inappropriate representations of the economic phenomena of companies affected by this pandemic. this research cannot be separated from its limitations, one of which is that it primarily focuses on research on the pharmaceutical sub-sector companies. moreover, it only focuses on accrual earnings management practices. this study’s findings show no 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(2020). moral obligation, public leadership, and collective action for epidemic prevention and control: evidence from the corona virus disease 2019 (covid-19) emergency. international journal of environmental research and public health, 17(8), 1–16. https://doi.org/10.3390/ijerph17082731. 42 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.1-11 1 the effect of electronic banking on the performance of companies in the banking sector listed on indonesia stock exchange suci ramadani 1), asniati bahari 2) faculty of economics and busineess , andalas university 1, 2) article info abstract article history: received: january 19,2022 revised: august, 19 2022 accepted: september 9, 2022 the purpose of this study is to examine the effect of electronic banking (atm and mobile banking) on the performance of banking sector companies listed on the indonesia stock exchange (idx) in 2018 to 2020. the rapid development of information technology currently has an impact on various aspects of life, including banking. one of the issues in the national banking industry is protecting customers in the midst of increasingly complex and dynamic demands, both in terms of services offered and in terms of products. therefore, modern and sophisticated information technology is needed to support services. the researcher raised this topic as a research in line with the increasing number of transactions made by the indonesian people through electronic banking, which is seen from the increasing trend every year. this research is associative, while the research population is banking companies listed on the idx for the 2018-2020 period. the sampling method is carried out using the purposive sampling method. the sample used in this study amounted to 38 banks with three years of observation. data analysis was performed using multiple linear regression method using statistical application, namely spss. after testing, it was found that atm has a positive effect on banking performance, because currently the distribution of atm facilities has been spread in various places and is easy to use. which led to the formation of a public perception that atms could be found anywhere to transact with an unlimited time, this resulted in the growth of customers so that it affected financial performance. then m banking does not affect the financial performance of banks, which is caused by the amount of investment that causes some banks to have not adopted the use of m-banking, besides that in general the use of m banking has not been thoroughly used by customers, and every customer does not necessarily take advantage of mobile banking facilities keywords: atm, mobile banking, financial performance. correspondence: suci ramadani suciramadani646@gmail.com asniati bahari asniati@eb.unand.ac.id how to cite (apa style): ramadani, s., & bahari , a. (2022). the effect of electronic banking on the performance of companies in the banking sector listed on indonesia stock exchange. jurnal akuntansi , 1-11. introduction every person, organization, and company must be able to adapt to the situation and conditions that occur in the current era of globalization because technological developments that are developing very rapidly can have an impact on various sectors and businesses, including the banking sector. the rapid development of technology also has an impact on humans, such as the demands for the use of technology that have developed at this time, and humans must adapt and move quickly and precisely in this dynamic and modern life. the financial sector in this case is one of the most important determinants of the level of growth and development of an economy. the dynamic effect of banking activities on the national economy makes it important to continually study how efficiently their resources are used (yua & akwam, 2021). financial institutions, especially banks around the world, are present in a more creative, fast, and efficient way in order to improve financial services and products. that's because the current and future challenges for companies are the demands of increasingly sophisticated information technology, especially banking in providing the best service for its customers. this happens in mailto:suciramadani646@gmail.com mailto:asniati@eb.unand.ac.id the effect of electronic banking on the performance of companies in the banking sector listed on indonesia stock exchange suci ramadani dan asniati bahari 2 line with technological advances in indonesia, and nowadays people's preferences are also changing and of course many banks have taken advantage of the development of information technology that provides convenience to their customers in the form of using transaction services called electronic banking. according to (ojk, 2016) this electronic banking started from an atm machine facility whose main service is cash withdrawal only. then along with the development of the internet network, banks innovate in expanding their services using internet banking, and then along with the development of network technology, data communication is accompanied by more and more people using smartphones which finally banking expands its innovation again by providing mobile banking services. this mobile banking service certainly pampers the public in transactions because it is very easy to access using a smartphone or laptop which is not limited by space and time, anytime and from anywhere it can be used as long as there is a network, so that it provides convenience and flexibility for users because users do not need to come directly to the branch office to transact. with the various facilities provided, it will be an attraction for customers who use it (wulandari, 2021) one of the issues in the national banking industry is protecting customers in the midst of increasingly complex and dynamic demands, both in terms of services offered and in terms of products. the various kinds of efforts that are given both from services and products can be used as benchmarks for customers in determining the extent to which the company provides the best for its customers, because the rapid development of technology also increases business competition in the midst of customer preferences that are very fast changing or dynamic. therefore, modern and sophisticated information technology is needed to support services. the researcher raised this topic as a research in line with the increasing number of transactions carried out by the indonesian people through electronic banking as seen from the increasing trend every year. in southeast asia, the country with the largest digital economy transactions is indonesia, which reached usd 44 billion, and this number is believed to continue to grow to reach usd 124 billion in 2025. this is in line with the increasing number of mobile banking application users, namely 33% in 2020 until reached 39.2% in 2021. as for atms, bri bank is the bank that has the largest number of atm machines, and as of september 2019, bri was recorded to have 3,209 crm atms and 20,846 atm machines, then bni atm machines with 18,571 atm machines while owned by bank mandiri as many as 18,290 machines. this is believed because atms can be a mainstay in realizing the best service for transactions, and every year the addition of atm machines is considered very aggressive compared to the addition of branch offices (cnbc, 2019) along with the increase in electronic banking users in indonesia, the bank continues to strive through investment for the long term. this is evidenced by the existence of banks that previously did not use electronic banking services, are now starting to effectively use them. likewise with banks that already have e-banking service, they must continue to innovate by upgrading updates in line with financial innovations in the digital field that continues to increase. therefore, it is expected that this will affect banking performance (roa). return on assets (roa) is a ratio of return on assets to see how effective the company's operations are as a whole, which shows that if the ratio is higher, it means the company is getting better, which means the company can utilize its assets in obtaining effective profits, and vice versa if the ratio is low, it shows the company cannot make a profit from its assets (wijayati & gustyana, 2021). previous studies have shown inconsistent and mixed results because some researchers have observed that the impact is negative, and others have observed a positive impact and some even show that the results have no effect. a research by sudaryanti et al (2018) shows that there is a negative influence between electronic banking on banking financial performance, while jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.1-11 3 kustina et al (2020) and rebecca (2020) shows that there is a positive influence between the implementation of electronic banking on the performance of indonesian banking. these results contradict the study by thio (2021) and el chaarani & el abiad, (2018) which shows that ebanking has no significant effect on the financial performance of the banking sector. because there are still inconsistencies in the results of previous studies, the researchers want to reexamine the effect of electronic banking on the financial performance of banking sector companies listed on the indonesian stock exchange in 2018 to 2020. theoretical framework and hypotheses agency theory proposed agency theory as a contract between the agent and the principal, the agent as management and the principal as the owner (jensen & meckling, 1976). the owner gives orders to management to do something and authorizes management in making decisions that are best for the owner. each has a position, role and position. the owner has access to the company's internal information, but the agent gets more information than the principal because the agent is the company's operational actor so that they can access all information from operations to the company's performance. in this case, the agent and the principal have their own interests and goals, which are a source of conflict between the two. research on electronic banking gives the view that management here not only acts as an agent who seeks to improve banking performance. but customers can also become banking agents who will omprove performance. atm (automatic teller machine) atm is a device controlled by a computer with a variety of services offered to customers that can be identified by a personal identity number (pin), one of which is withdrawing money from an account. according to kustina, k. t., sugiarto (2020) atm is a technique to save costs in achieving higher output (productive) in terms of time efficiency than tellers. so in general with this, visits to the bank to take money can be reduced, this is one of the advantages of users who have atm cards. according to ugbede (2021) atm is the most popular electronic banking solution in indonesia, with various conveniences and effectiveness offered, where customers do not need to queue at branch offices for a very long time to make banking transactions. atm according to sutarti et al (2019) is defined as a means to transact electronically with a variety of menu options provided. this facility is very efficient in time for making transactions and errors in the service are also very low which will ultimately result in an increase in banking performance in providing the best service for its customers. automatic teller machine (atm) is a banking facility that operates 24 hours without limited space and time for those who use it, it can be easily found anywhere and of course the bank will charge a maintenance fee for the facility (alfatihah et al, 2019). mobile banking mobile banking is a product or service offered by banks and non-banks to users in conducting various transactions using mobile phones or smartphones or tablets (shankar & jebarajakirthy, 2020). technology on mobile which is increasing at this time also encourages mobile banking users to be able to use this service anytime and anywhere. in fact, now banking has presented a new paradigm by presenting services and products as well as new points with updated updates that are in accordance with the current needs, situation and conditions. customers can get banking services anywhere regardless of time and geographic location wijayati & gustyana (2021) which means m-banking is considered as the most flexible and useful channel for banking services. according to alfatihah et al (2019) m-banking is an the effect of electronic banking on the performance of companies in the banking sector listed on indonesia stock exchange suci ramadani dan asniati bahari 4 innovative form of banking service for transacting through banks using only mobile devices. this is a new step for banking in creating the best service for customers by taking advantage of opportunities from technology. financial institutions currently use m-banking as a strategic tool to meet customer expectations and to gain a competitive advantage in the banking sector. thus, m-banking is considered as one of the most valuable and promising mobile commerce applications in recent years. financial performance performance means the achievement of a given job to be completed. according to imamah et al (2021), financial performance is the main part of the bank's overall performance and is also called a representation of the results achieved by banks in their operations related to various aspects including technology and human resources, marketing, collection and distribution of funds. meanwhile, according to hamdani (2018) financial performance in this case is work ability and performance description supported by management in the company's operational activities. according to safira (2019) is defined as a description of the results of all company activities at a certain time in an effort to obtain large profits by using profitability (roa) as a measure. profitability is used to measure the ability of a company to get maximum profit kasmir (2016). the higher the ratio, the better the performance, which means that the assets owned by the company can effectively generate maximum profits. conversely, the lower the ratio, the worse it is, so the ratio can describe the level of effectiveness of a company's management. the banking sector has received considerable attention from various parties such as the government, bank management, regulatory authorities, and academics because it is one of the main components of the financial system el chaarani & el abiad (2018), and the economic literature also pays great attention to banking performance expressed in terms of productivity, competition and profitability. hypothesis development the use of atm (automatic teller machine) affects financial performance. automatic teller machine (atm) is a banking facility that operates 24 hours without limited space and time for those who use it, besides that it is very easy to find anywhere and of course the bank will charge a maintenance fee for the facility alfatihah et al (2019). in general, automated teller machines or commonly abbreviated as atms allow customers to carry out various banking transactions and even operate outside of banking hours, and can also change people's habits that do not have to pay for their purchases directly using cash (mary & isola, 2019). hence, the results of this study indicate that the use of atm technology will significantly improve banking performance and produce efficient and effective services. based on the explanation above, the hypothesis in this study is h1: the use of atm (automatic teller machine) affects financial performance. the use of m-banking has an effect on financial performance the rapid progress of information and communication technology has triggered the technological revolution experienced by banking today throughout the world (oluyemisi et al, 2021), as evidenced by banking financial services that have changed greatly due to advances in information and communication technology, this is also proven in research mary & isola, (2019) and el chaarani & el abiad (2018) which shows that there has been a tremendous increase in the number of m-banking users due to the increasing number of smartphone users and the fact that the service is easy to use. according to (imamah et al, 2021) with the existence of m banking, banks are able to generate income other than higher interest, but the income is jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.1-11 5 not commensurate with the amount of operational costs that will be incurred for long-term maintenance (imamah et al., 2021). based on the explanation above, the hypothesis in this study is h2: the use of m-banking affects financial performance. electronic banking (atm and m banking) has an effect on financial performance currently, banking services and products are growing along with technological advances, according to olsy et al (2020) electronic banking activities can be carried out anywhere without having to come to the bank, and aim to reduce costs and the number of hours customers spend at branch offices. this is also revealed in the research ugbede et al (2019) which concludes that through electronic banking customers can transaction without the need to come directly to the bank office, and will indirectly create a culture that allows consumers not to have to pay for their shopping with cash. causes a decrease in the amount of cash held. the study also concluded that e-banking has made a positive contribution to the financial performance of banks. which can be seen from the trend in the variables where the value of transactions carried out using e-banking has a positive influence on banking financial performance, e-banking in this case provides effective and efficient services in facilitating the best service and diversified products according to client needs (siddik et al, 2016). based on the explanation above, the hypothesis in this study is h3: the use of atm (automatic teller machine) and m-banking has an effect on financial performance. based on the hypothesis above, the research framework is presented as follows: figure 1: research framework research methods this research is associative. the population in this study is banking sector companies listed on the indonesian stock exchange for the 2018-2020 period. for the sampling method, it is done by setting criteria called the purposive sampling method. table 1. sample selection results research population banking sector companies listed on the indonesia stock exchange in 2018-2020 43 sampling criteria companies in the banking sector that do not have complete annual financial reports in 2018-2020 (1) banking sector companies that do not have complete data required for research (4) number of samples during the study period 38 (38x3 tahun = 114) source: research data (2022) the data is processed using the multiple linear regression analysis method so that the statistical equation below is obtained: y = a+b1x1 + b2x2 note: y = financial performance mobile banking financial performance (roa) (\\(roa (y) atm the effect of electronic banking on the performance of companies in the banking sector listed on indonesia stock exchange suci ramadani dan asniati bahari 6 a = constant b1b2 = regression coefficient x1 = atm (automatic teller machine) x2 = mobile banking results and discussion results the study was conducted for three years, which resulted in 114 observations by multiplying the number of samples taken by the 3 year period of the study. the data is obtained from the annual financial report which is accessed through www.idx.co.id. this research was conducted by all banking sectors listed on the indonesia stock exchange in 2018-2020. the population in this study amounted to 43, after determining the sample criteria using the purposive sampling method so that the number of samples to be studied was 38. then the data was processed using the spss application. the following are the results of the research regression: descriptive statistics this descriptive statistic provides an overview of the number of sample data (n), the minimum, maximum, mean and standard deviation of each variable used in the study including bank performance (roa), atm, and mobile banking. table 2. descriptive statistics test results variable n minimum maximum mean std deviation financial performance 114 -3,43 2,43 ,5514 3,58114 atm 114 ,00 1,00 ,8372 ,37061 m banking 114 ,00 1,00 ,7364 ,44228 valid n (listwise) 114 based on the table, it can be seen that the amount of data (n) from each valid variable is 114, from 114 sample data on financial performance (y), the minimum value is 0 and the maximum value is 1, from the 2018-2020 period it is known that the mean value is 0.5514 and standard deviation of 3.58114. while for the atm variable (x1) it is known that the minimum value is 0 and the maximum value is 1, in the 2018-2020 period the mean value is 0.8372 and the standard deviation is 0.37061 while the m banking variable (x2) for the minimum value is 0, and the maximum value is 1, for the 2018-2020 period the mean value is 0.7364 and the standard deviation is 0.44228, which means that the distribution of the values is evenly distributed because it is indicated by an average value that is greater than the standard deviation value. the classical assumption test normality test table 3. the first normality test results variabel bank performance atm m banking n 129 129 129 kolmogorof -smirnovz 5,252 5,758 5,234 asymp. sig ,000 ,000 ,000 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.1-11 7 table 4. the second normality test results variabel bank performance atm m banking n 114 114 114 kolmogorof -smirnovz 1,321 2,199 5,578 asymp. sig ,061 ,000 ,000 based on tables 3 and 4, the normality test was carried out 2 times. the first normality test has data totaling 129 observations. after the test, it can be said that all the variables tested are not normal, with each asympsig below 0.05, so to normalize it, further data processing can be carried out where the only variable that can be normalized is roa. while other variables use categories so that they are left alone and cannot be normalized because they are dichotomous. so to normalize the roa variable, data transformation with ln is used, after the data is transformed it can be seen in the second test table the amount of data processed is reduced from 129 data to 114, which is caused by automatic reduction or elimination of data whose value is 0 or negative. after logging the data, a second normality test was carried out with the results of the roa variable being declared to have passed the normality test because it had a 2-tailed assymsig value > of 0.05, which is 0.102. for other variables, there is no need to normalize because it is dichotomous, so that data processing can be continued. multicollinearity test table 5. multicollinearity test results variabel toleran ce vif conclusion atm ,937 1,068 there are no symptoms of multicollinearity m banking ,937 1,068 there are no symptoms of multicollinearity the table above explains that the tolerance value for atm and m banking variables > 0.10 is 0.937, while the variance influence factor < 10 is 1.068, so it is concluded that there is no multicollinearity between independent variables in this study. autocorrelation test table 6. autocorrelation test results model durbin watson conclusion 1 1,795 there is no autocorrelation the occurrence of autocorrelation can be seen using the durbin watson test (ghozali 2013). regression that is free from autocorrelation symptoms is a requirement of a good regression model. based on table 6 above, based on the test results using durbin watson, the dw value of 1.795 is larger than -2 (> -2) and smaller than 2 (< 2), so it is concluded that there is no autocorrelation in the regression model. heteroscedasticity test table 7. heteroscedasticity test results model sig conclusion the effect of electronic banking on the performance of companies in the banking sector listed on indonesia stock exchange suci ramadani dan asniati bahari 8 constant ,899 atm ,869 heteroscedasticity does not happen m banking ,699 heteroscedasticity does not happen in the regression model, the glejser test is used to detect the presence or absence of heteroscedasticity symptoms by using the absolute residual value regression on the independent variable, with a confidence level of > 5%. based on the results of the tests that have been carried out by regressing each independent variable first with residual or absolute residual variables where the variable must produce a significant value > 0.05 from the test, the atm results are 0.86 and m banking is 0.69, so that it can be concluded that there is no symptom of heteroscedasticity in the regression model used. multiple linear regression test table 8. multiple linear regression test results model unstandardized coeficients standardized coeficients t sig b std error beta (constant) -2,482 ,294 -8,440 ,000 atm ,615 ,306 ,190 2,007 ,047 m banking ,322 ,226 ,135 1,425 ,157 this study uses multiple linear regression analysis method to test the hypothesis, so by referring to the table above, the regression equation is obtained as follows: roa = -2,482 + 0,615atm + 0,322m banking. the equation can be explained as follows: 1. the constant value of 2.482 indicates if the atm and m banking value is 0 then the roa value is 2.482. 2. the atm regression coefficient is 0.615, which means that if a bank uses an atm machine, it will increase roa by 0.615, while banks that do not use an atm machine do not experience an increase in roa of 0.615, which is assumed to be the other variable. 3. the regression coefficient of m banking is 0.322, which means that if a bank uses mbanking to support its services, it can increase roa by 0.322, it is assumed that other variables remain. hypothesis test f-test table 9. f-test results model sig df mean square f sig regresion 8,640 2 4,320 4,002 ,021 residual 119,827 111 1,080 total 128,468 113 the f test is useful for simultaneously testing the effect of the independent variable in the study on the dependent variable, with a significance level of < 5%. from the results shown in table 9 above, the test results show a sig value of 0.021, which means atm and m banking jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.1-11 9 together affect financial performance, the use of variables x1 (atm) and x2 (m banking) is the right variable to be used in predict bank performance (y). coefficient of determination test table 10. coefficient of determination test results model r square 1 ,067 in the table above, the r square value obtained is 0.067 or 6.7%, meaning that the contribution from the use of atm and m banking is quite small, namely 6.7% to the company's performance, and the remaining 93.3% which is explained by other variables that were not examined in this study, but even though the results were only 6.7%, this test value was still feasible because the f test was accepted or significant.. t-test table 11. t-test results model unstandardized coeficient standardized coeficient t sig b std error beta constant -2,482 ,294 -8,440 ,000 atm ,615 ,306 ,190 2,007 ,047 m banking ,322 ,226 ,135 1,425 ,157 this test basically describes the influence of an independent variable on the dependent variable individually, with decision making based on a comparison of significance between the t-value of each regression coefficient with a significance level of 0.05. if the significant value <0.05, it indicates that the independent variable has a significant effect on the dependent variable. seen in table 11 above, the results show that the variable that has a significant effect is the atm partially because the atm significance value is 0.047, which is less than 0.05 (<0.05), while the m banking variable shows no effect on bank performance because the significance value is more than 0.05(> 0.05). discussion atm and financial performance (roa) research shows that the variable x1 (atm) has a positive effect on banking financial performance. as shown in table 11 above, where the atm variable gets a result of 0.047, which is less than 0.05 (<0.05), which means that the procurement of atm machines has an effect on performance because currently the distribution of atm facilities has spread in various places and can be easily used. what causes the formation of public perception is that atms can be found anywhere to transact with an unlimited time. this resulted in the growing number of customers and the influence on financial performance. this result is also supported by research (kustina et al., 2020) and (mary & isola, 2019) which shows that there was a significant positive relationship between atm use and banking financial performance. m banking and financial performance (roa) m banking variable as shown in table 11 above is that there is no effect on banking performance, which can be seen from the m banking value of 0.157, which is more than 0.05 (> 0.05). this result is supported by research siddik et al (2016), el chaarani & el abiad, (2018) and imamah et al (2021) caused by the amount of investment that causes some banks to have not adopted the use of m-banking. in general the use of m-banking was not fully used by customers, and each customer did not necessarily take advantage of mobile banking facilities. the effect of electronic banking on the performance of companies in the banking sector listed on indonesia stock exchange suci ramadani dan asniati bahari 10 conclusions and recommendations as technology advances in indonesia, the demands of very sophisticated information technology will be a challenge for now and in the future for companies, especially banks in providing the best service for the community, and now many banks have taken advantage of the development of information technology that provides convenience to every user with electronic banking transaction services (e banking). in this regard, the banking sector continues to strive to improve quality through long-term investments that are commensurate with the rapid use of electronic banking in indonesia. therefore, it is expected that electronic banking in banking companies can affect financial performance. the research that has been done shows that the variable x1 which in this case is atm has a positive effect on banking financial performance. this result is supported by research kustina et al (2020) and mary & isola (2019) which shows that there was a significantly positive relationship between the use of atms and banking financial performance, while for the m banking variable, the results show that there was no effect on banking performance. this result is supported by research el chaarani & el abiad (2018) and siddik et al (2016). based on the research that has been done, the advice that researchers can give for banking is that banks should continue to improve their products and services to the maximum and offer related convenience and flexibility to transactions using electronic banking to each user, so that profitability increases along with increasingly rapid technological developments. as for the research that has been carried out, there are still limitations, namely the problems that occur in the normality test conducted 2 times, and the scope of the research is still limited. therefore, to obtain more representative results, it is recommended that further researchers extend the research time period and add research objects. reference alfatihah, p., sundari, b., ekonomi, f., gunadarma, u., & barat, j. 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(2021). pengaruh produk keuangan terhadap kinerja terpilih deposit uang bank di nigeria. jurnal akuntansi, 9(1), 124–143. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 81-92 81 the effect of representativeness, availability, anchoring, risk perception, and herding on investment decisions syariah investors rico priandana loris1), prabowo yudo jayanto2) universitas negeri semarang 1) , universitas negeri semarang 2 riicopl@gmaill.com1) abstract investors do not always think rationally but sometimes think irrational. decision-making based on irrational thinking is influenced by a psychological bias which often leads to wrong decisions. this study aims to find empirical evidence of the influence of representativeness, availability, anchoring, risk perception, and herding on the investment decisions of sharia investors who open stock accounts at phintraco sekuritas semarang. the population in this study were investors who have opened islamic stock accounts at phintraco sekuritas semarang. the sample is respondents who have opened islamic stock accounts at phintraco sekuritas semarang. the sampling technique used was simple random sampling and data collection techniques used a questionnaire. the data were analyzed using descriptive analysis and structural equation modeling (sem). the results showed that representativeness, anchoring, risk perception, and herding have a significant positive effect on the investment decisions of islamic investors. meanwhile, the availability variable does not affect investment decisions in islamic investors. keywords: investment decision; representativeness; availability; anchoring; risk perception; herding; behavioral finance. *corresponding author email: riicopl@gmaill.com doi: https://doi.org/10.33369/j.akuntansi.11.1.81-92 introduction in today's modern era, the need for investment is very important, which is related to the finances of an individual or an organization or entity (rakhmatulloh & asandimitra, 2019). the reason is that the rate of return given to investment in the capital market is quite high. the desire to invest shows an assessment of the company which is reflected in the stock price itself (septyato & dewanto, 2016). from an investor's point of view, stocks provide an alternative for investors to choose to invest in the short or long term, which in general will attract investors to invest their funds (hadi, 2013). in line with the improving economic conditions in indonesia, the level of investment in the financial sector is also increasing. according to islam, investment is an element of muamalah activity, where islam considers investment as a necessity to be carried out so that property becomes productive and can bring benefits to others. this is also strengthened by the existence of an explicit prohibition, that islam does not allow the hoarding of assets. one of the capital market instruments is by sharia principles, namely islamic stocks. sharia shares are evidence of ownership of a company that fulfils the characteristics of sharia as determined by the national sharia council of the indonesian ulema council (dsn-mui) (nasional, 2003). based on data from the indonesian central securities depository (ksei), it shows an increase in total investors in indonesia. at the end of 2019, total investors in the indonesian capital market reached 2.4 million single investor identification (sid), which increased significantly from 1.61 million sid in the full year 2018 period. sid is the single number of investors that describes the ownership of the issued capital market investor identity. by ksei (wareza, 2019). it can be seen from these data that investment in the capital market, especially stock investment in indonesia, is a popular part of the community (khairunizam & mailto:riicopl@gmaill.com mailto:riicopl@gmaill.com https://doi.org/10.33369/j.akuntansi.11.1.81-92 the effect of representativeness, availability, anchoring, risk perception, and herding on investment decisions syariah investors rico priandana loris and prabowo yudo jayanto 82 isbanah, 2019). in line with the development of the capital market in indonesia, now apart from offering conventional financial instruments such as stocks, bonds and mutual funds, currently several capital market financial instruments that meet the requirements of islamic law (islamic financial instruments) have been offered. this was carried out to satisfy the interests of investors who wish to invest with reference to a number of sharia principles (yafiz, 2008). in terms of performance, islamic stocks did not disappoint and showed good growth, but in terms of market capitalization growth that has not been able to compete with lq45 stock market capitalization, raises many general questions regarding the true growth of islamic stocks (darmawan & anwar, 2019). large capitalized stocks are a target for investors to make long-term investments, because of the good growth opportunities for the company, along with dividends and the relatively low risks involved (silviyani et al., 2014). it can be said that market capitalization is one of the guidelines that show how actively or often the shares are traded (darmawan & anwar, 2019). when viewed from this, even though the total growth of islamic stocks increases every year, islamic stocks are not as actively traded like other stocks in the lq45 index. this is due to the tendency of investors to be trapped by a cognitive bias that assumes that stocks in the lq45 index provide a higher return guarantee than stocks on other indices. so that investors tend to be more active in stocks on the liquid stock index, namely lq45 than on the liquid sharia stock index, namely the jakarta islamic index. emotional involvement in making decisions makes investors act irrationally, even though in investing, investors must be able to make the right decisions because investing has a large enough risk. investment decisions in risky situations are based on several factors such as psychological, objectivity, and emotional, but investors must realize that in addition to being able to provide high returns. investing in stock instruments also has a large enough risk if they are not selective in choosing the company to invest in (prabawa et al., 2015). in practice, many individual investors commit irrational acts and make systematic mistakes on the estimates they make based on the information they obtain. errors in interpreting information will affect the wealth of the investor's portfolio (kartini & nugraha, 2015). in making decisions, individuals can make mistakes systematically both in the way of thinking, for example, being too confident in the abilities of an investor and too dependent on past experiences (ritter, 2003). representativeness is decision making based on stereotypical thinking that will cause investors to make wrong financial decisions, namely financial decisions that do not maximize profits (sina, 2014). research by rasheed et al., (2018), khan, hh et al (2017), waweru et al (2014), rekik and boujelbene (2013) stated that representativeness has a positive effect on investment decisions. in contrast to the research of kurniawati & sutrisno (2019) and shah et al (2018) which state that representativeness does not have a positive effect on investment decisions. the next factor that can affect investment decisions is availability. availability is a behavioural bias characterized by a tendency to rely on information that is already available (pompian, 2012). research by rasheed et al (2018), khan, hh et al (2017), khan (2015), ikram (2016) states that availability has a positive effect on investment decisions, whereas research by kurniawati & sutrisno (2019) found results that stated availability had no effect on investation decision. an individual's investment decision can also be affected by anchoring. anchoring is a cognitive heuristic that is caused by the tendency of individuals to judge prices based on initial information obtained (supramono et al., 2018). this research conducted by luong, et al (2011), muriithi (2014), masomi and ghayekhloo (2010), and waweru et al (2014) stated that anchoring has a positive influence on investment decisions. however, it is not in line with budiman & ervina (2020) research which states that anchoring has no effect on investment decisions. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 81-92 83 in making investment decisions, a person is also influenced by their perceptions of seeing a risk. perception of risk is an assessment of a person in a risky situation that depends on the psychological characteristics and condition of the person (wulandari & iramani, 2014). research by baghani & sedaghat (2016), aren & zengin (2016) states that risk perception has a positive effect on investment decisions, while research by khairunizam and yuyun isbanah (2019), alquraan et al., (2016), and pradikasari & isbanah (2018) stated that risk perception has no positive effect on investment decisions. herding is the behaviour of individuals in making decisions that tend to make decisions based on majority decisions (subash, 2012). research vijaya (2016), ngoc (2013), luong & thi thu ha (2011) and khairunizam & yuyun isbanah (2019) stated that herding has a positive effect on investment decisions. however, it is not in line with the research of alquraan et al. (2016) and setiawan et al., (2018). the purpose of this study is to examine the effect of representativeness bias, availability bias, anchoring bias, risk perception, herding bias on investment decisions of islamic investors. seen in previous studies, there are still inconsistencies between the variables studied so that further research is still necessary. research methods this research is classified as quantitative research (quantitative research). the population of this research is all customers who already have islamic stock accounts at phintraco sekuritas semarang city branch. this population withdrawal is because the customer has experience in buying islamic stocks. the population in this study amounted to 1050 customers who have opened islamic stock accounts. the technique used in sampling is simple random sampling. the minimum sample calculation technique used is through the use of the slovin formula, namely: 𝑛 = 𝑁 (1+𝑁𝑒 2) …………………………… 1) information: n : number of samples n : total population e : total error tolerance (et / error tolerance ) in this study, an error tolerance of 10% (0.1) is taken. so, the calculations using the slovin formula are as follows: 𝑛 = 1050 (1+1050(0,1)2 = 91,3 based on the above calculations, this study requires a minimum sample of 91.3 respondents or rounded to 91 respondents, so the sample used in this study is 91 islamic investors at phintraco sekuritas semarang city branch. the independent variables in the study were representativeness, availability, anchoring, risk perception, and herding, while the dependent variable in the study was investment decisions. the operational definition can be seen in table 1 as follows: table 1 operational definition of variables no. variable definition indicator scale 1. investation decision an investment decision is a process of selecting an alternative from the various available alternatives (subash, 2012) 1. knowing the expected rate of return 2. knowing the risks faced 3. determine investment time. likert 1,2,3,4,5 (preston & colman, 2000) the effect of representativeness, availability, anchoring, risk perception, and herding on investment decisions syariah investors rico priandana loris and prabowo yudo jayanto 84 no. variable definition indicator scale 2. representativeness representativeness is making decisions based on stereotypical thinking or analogies and will cause investors to make wrong financial decisions, namely financial decisions that do not increase yields (shefrin, 2007). 1. failure to consider sample size 2. ignoring basic reality 3. consider certain characteristics as representative of all scenarios likert 1,2,3,4,5 (preston and colman, 2000) 3. availability availability is a heuristic behaviour that refers to a person's tendency to rely on information that is already available (khan et al., 2017). 1. decisions are made based solely on the willingness to receive existing information, 2. assuming other investors will also do the same and have easy access to information, 3. make decisions based on predictions. likert 1,2,3,4,5 (preston and colman, 2000) 4. anchoring anchoring is the tendency of individuals to judge prices based on initial information obtained (supramono, 2018) 1. relying on past experiences, 2. ignoring new information 3. set the price before buying or selling shares likert 1,2,3,4,5 (preston and colman, 2000) 5. risk perception risk perception is an investor's view that may not get the return as expected. (trang & tho, 2017) 1. feeling at risk in the capital market marked with “warning” signs; 2. feeling at risk in the capital market marked “under control”; 3. feeling at risk in a stock market that has high speculation. likert 1,2,3,4,5 (preston and colman, 2000) 6. herding herding is a condition in which rational people begin to behave irrationally by imitating other people's judgments when making decisions (kumar & goyal, 2015). 1. investment decisions depend on other people's investment decisions. 2. will react quickly to changes in other investors' decisions. 3. prefer to buy shares if the stock was in demand from the beginning of trading. likert 1,2,3,4,5 (preston and colman, 2000) source: compiled from various sources, 2020 results and discussion the population of this research is customers who have opened islamic stock accounts at phintraco sekuritas semarang city branch. the total sample used in this research is a number of 91 respondents who have filled out questionnaires that have been distributed online from september 1 to september 14, 2020, through the official group of phintraco sekuritas stock investors, here are the authors display the data collection results table in table 2: table 2 data collection results information total percentage distributed questionnaires 91 100% unprocessed questionnaire 0 0% processable questionnaire 91 100% source: primary data processed, 2020 jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 81-92 85 guided by the table above, it can be concluded that from all the questionnaires distributed online, namely 91 questionnaires, all questionnaires were filled in completely and correctly by the respondent, which made 91 questionnaires (100%) able to be processed. this research uses the smartpls 3.0 analysis tool where there are two tests. first, namely the outer model test or measurement model in which there is a validity test and a reliability test. second, the inner model test or structural model that tests the effect of latent variables with their construct variables. based on the research results, the value of outer loadings shows that the majority of constructs have a loading factor value above 0.70 and are significant (t-statistic> ttable). in addition, the average variance extracted (ave) shows that the endogenous latent variable of islamic investor investment decisions has an ave value of 0.585 so that it can be declared valid because the ave value is> 0.50. a number of these findings are briefly described in table 3 and table 4. table 3 outer loading anchoring availability herding investment decision representativeness risk perception ac1 0,814 ac2 0,880 ac3 0,800 ac4 0,659 av1 0,776 av2 0,788 av3 0,851 av4 0,798 av5 0,772 h1 0,829 h2 0,854 h3 0,826 h4 0,757 h5 0,771 k1 0,657 k2 0,836 k3 0,793 k4 0,698 k5 0,825 r1 0,748 r2 0,813 r3 0,767 r4 0,952 r5 0,878 rp1 0,928 rp2 0,762 rp3 0,938 rp4 0,880 source: smartpls 3.0 output, 2020 table 4 average variance extracted (ave) cronbach's alpha rho_a composite reliability average variance extracted (ave) anchoring 0,801 0,796 0,870 0,628 availability 0,858 0,870 0,897 0,636 herding 0,874 0,899 0,904 0,654 investment decision 0,823 0,840 0,875 0,585 representativeness 0,889 0,900 0,919 0,697 the effect of representativeness, availability, anchoring, risk perception, and herding on investment decisions syariah investors rico priandana loris and prabowo yudo jayanto 86 risk perception 0,904 0,956 0,932 0,774 source: smartpls 3.0 output, 2020 this value can be interpreted that the variability of the islamic investor investment decision construct which can be explained by other constructs is 48% while 52% is explained by other factors outside of this study. according to chin (1998), the r square values are 0.67 (strong), 0.33 (moderate) and 0.19 (weak). so, it can be concluded that the r-square for endogenous latent variables (investment decisions) is moderate because it has an r-square value of more than 0.33. a number of these findings are briefly described in this table. table 5 r square r square r square adjusted keputusan investasi 0,484 0,453 source: smartpls 3.0 output, 2020 the results of hypothesis testing show multiple linear tests which indicate that representative, anchoring, risk perception, and herding affect islamic investors' investment decisions in a positive direction. meanwhile, availability has no effect on islamic investor investment decisions. a number of these findings are briefly described in table 6. table 6 hypothesis testing results no. hypothesis original sample tstatistics p values result 1 h1: representative has a positive effect on islamic investor investment decisions 0.298 2,684 0.008 hypothesis accepted 2 h2: availability has a positive effect on islamic investor investment decisions -0.004 0.030 0.976 hypothesis denied 3 h3: anchoring has a positive effect on islamic investor investment decisions 0.294 2,986 0.003 hypothesis accepted 4 h4: risk perception has a positive effect on sharia investor investment decisions 0.171 2,015 0.044 hypothesis accepted 5 h5: herding has a positive effect on sharia investor investment decisions 0.220 2,095 0.037 hypothesis accepted source: smartpls 3.0 output, 2020 representativeness has a positive effect on investment decisions in islamic investors the path coefficient results show that the first hypothesis (h1) which reveals representativeness positively influencing sharia investor investment decisions is accepted. the direction of the relationship between representativeness and investment decisions in islamic investors is positive. it can be seen from these results which state that the majority of islamic phintraco sekuritas semarang investors tend to be exposed to representativeness behavior bias. following the theory of behavioral finance which states that the bias is financial decision making, it makes individuals to include psychological aspects that can cause cognitive bias from illogical actions. this theory tries to explain investor irrationality and the decision-making process based on psychology (subramaniam & velnampy, 2017). investors when they are going to invest do not only look at the prospects for investment, the rate of return or risk to be obtained, but psychological factors also greatly determine investment decision making. in biased financial decision making, individuals involve psychological aspects that can cause jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 81-92 87 deviations from rational behavior (paramita & isbanah, 2018). investors may mistake the good characteristics of a company (eg, quality products, reliable managers, high expected growth) as characteristics of a good investment. this stereotype will lead to cognitive errors because it shows that these "glamorous" companies are often bad-investment. investors can also consider past returns to represent what they can expect in the future (chen et al., 2011) this representativeness behavior bias causes sharia investors at phintraco sekuritas semarang to behave irrationally or recklessly in making investment decisions. investors assume that the satisfactory past performance of stocks will continue in the future. their assessment of information related to stock prices is not paid much attention and is not analyzed in detail so that investors often make the wrong decision. this means that when investors get information on the purchase price of shares, then the price matches their expectations, the investor will buy these shares directly. representativeness behavior bias is a bias in financial behavior for decision making that only relies on past experiences that are considered capable of representing or guiding current investment decisions (pompian, 2012). research results are supported by research by rasheed et al (2018), khan, hh et al (2017), waweru et al (2014), rekik and boujelbene (2013). however, these results are not in sync with the research of diah kurniawati and sutrisno (2019) and shah et al (2018). availability does not have a positive effect on investment decisions in islamic investors the path coefficient results show that the second hypothesis (h2) which reveals availability positively affects the investment decisions of islamic investors are rejected. it can be seen from these results which state that the islamic investor phintraco sekuritas semarang city does not have a tendency to be exposed to availability behaviour bias. availability behaviour bias is one of the biases in financial behaviour. the availability behaviour bias is an investment decision that is formulated only prioritizing convenience and availability (the easiest and at the same time available to implement is the final decision (pompian, 2012). however, even though the information is well available, islamic investors at phintraco sekuritas semarang city formulate investment decisions that are not swayed by the available information. in other words, investors try to anticipate risks that may arise by trying to analyze in detail the information obtained. investors try to decide options from a number of alternatives available by managing the information obtained for the validity and reliability of the information received. reliable and factual information obtained is the most important thing that can support the success of investors in making investment decisions. according to pompian (2012), availability bias is a cognitive bias that can be minimized through financial and investment education. this is also supported by phintraco sekuritas semarang city, who regularly educates its customers every sunday. the results of the study are supported by research by diah kurniawati and sutrisno (2019) and are not in line with the research of rasheed et al (2018), khan, hh et al (2017), khan (2015), ikram (2015) anchoring has a positive effect on investment decisions in islamic investors the output of the path coefficient shows that the third hypothesis (h3) which explains that anchoring positively affects the investment decisions of islamic investors is accepted. the direction of the relationship between anchoring and islamic investor investment decisions is positive. it can be seen from these results which state that the islamic investors of phintraco sekuritas semarang city have a tendency to be exposed to anchoring behaviour bias. in accordance with the theory of behavioural finance which explains that in the formulation of biased financial decisions, individuals are required to include psychological aspects that can cause cognitive bias from illogical actions. investors with this anchoring behaviour tendency are included in the cognitive bias in financial behaviour. at first, the behaviour carried out by the effect of representativeness, availability, anchoring, risk perception, and herding on investment decisions syariah investors rico priandana loris and prabowo yudo jayanto 88 investors shows normal behaviour, because in making investment decisions based on facts that exist by observing the initial purchase price of the investment. however, there was an error in the information processing process, because the information that investors get regarding the purchase price of their investment will be used as a reference for investing and ignoring a number of new existing information. so when the latest facts in the field show a decline in investment performance and the selling price of investments owned by investors, investors will continue to believe that the selling price of their investments will increase in the future. the findings of this research are supported by research conducted by luong, et al (2011), muriithi (2014), masomi and ghayekhloo (2010), and waweru et al (2014) that anchoring has a significant effect on investors' decisions. but not in line with budiman's research (2020). risk perception has a positive effect on investment decisions in islamic investors the path coefficient test shows that the fourth hypothesis (h4) which expresses risk perception positively influencing sharia investor investment decisions is accepted. the direction of the relationship between risk perception on islamic investors' investment decisions is positive. this is explained through prospect theory which shows the behaviour of individuals in situations when they face uncertainty and risk. through this research, it was found that the sharia investor phintraco sekuritas semarang city tends to be a risk-taker type. a risk-taker is a type of investor who is willing to take risks or likes risk. the tendency of the risk-taker investor type is that investors can have control over the amount of risk that can be borne. investors tend to have the capability in selecting and deciding the risks of an investment, from low to high risk. this is in line with the theory of planned behavior developed by ajzen (1985) which is able to verify the effect of perceived investment risk on investment decisions. this theory states that someone acts based on their interest. one of the factors that determine interest is perceived behaviour control. this study shows that the perception of investment risk is able to influence phintraco sekuritas islamic investors in making investment decisions. the findings of this research prove that the better the perception of investment risk, the higher the interest in investing will be made by investors. the findings of this study are in sync with research from baghani & sedaghat (2016), aren & zhengin (2016) and are not in line with research by khairunizam and yuyun isbanah (2019), alquraan et al (2016), and pradikasari & isbanah (2018). herding positively to investment decision on the investor sharia the output of the path coefficient shows that the fifth hypothesis (h5) which states that herding has a positive effect on islamic investor investment decisions is accepted. the direction of the relationship between herding and islamic investor investment decisions is positive. it can be seen from these results which state that the islamic investor phintraco sekuritas semarang city has a tendency to be exposed to herding behaviour bias. this is because investors tend to rely more on other people's decisions in making their investment decisions. in this case, the islamic investor phintraco sekuritas semarang city tends to make decisions based on majority decisions, thus investors only depend on collective information from other investors which is often shared in the phintraco sekuritas investor community group. referring to other people's decisions, investors react more quickly to changes in other people's decisions in investing because they think that other people's investment choices are better than their own desires. in accordance with the theory of behavioural finance which explains that biased financial decision making, individuals are required to include psychological aspects that can cause cognitive bias from irrational behaviour. investors tend to imitate or follow the behaviour of others, regardless of whether the actions of others are rational or irrational. the findings of this research are in sync with the research of vijaya (2016), ngoc (2013), luong & thi thu jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 81-92 89 ha (2011) and khairunizam & yuyun isbanah (2019) which reveal that herding behaviour positively influences investment decisions. however, it is not in line with the research of alquraan et al, (2016) and setiawan et al. (2018). conclusions and suggestion based on the research results that have been explained, the researcher found that the behaviour of representativeness anchoring, risk perception, and herding positively has a significant effect on investment decisions of islamic investors phintraco sekuritas semarang city branch. meanwhile, availability behaviour bias has no effect on investment decisions of sharia phintraco sekuritas semarang investors. the suggestion in this research is first, for the next research, it is hoped that it will be able to increase the research sample that will be used. this is because the sample is only limited to islamic investors in one securities company, namely phintraco sekuritas in the city of semarang. in addition, researchers suggest including four other factors in behavioural finance (heuristic factors, prospect factors, herding factors and market factors) which in this study only used heuristic factors, prospect factors, and herding factors. second, for investors, based on the results of research that shows that representativeness, anchoring, risk perception and herding bias behaviour affects investment decisions in islamic investors phintraco sekuritas semarang city branch, researchers suggest being more careful in making decisions, because biased behaviour can lead to irrational and wrong decisions. so this requires in-depth analysis, considering various existing risk aspects and enriching oneself with financial literacy to get the expected return. the effect of representativeness, availability, anchoring, risk perception, and herding on investment decisions syariah investors rico priandana loris and prabowo yudo jayanto 90 references ajzen, i. 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(2008). “saham dan pasar modal syariah: konsep, sejarah dan perkembangannya.” miqot: jurnal ilmu-ilmu keislaman, 32(2), 232–246. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 209 222 209 the effect of earning per share, investment opportunity set, total asset turnover, and collateralizable asset on dividend policy (research on consumer goods industrial sector companies listed on the indonesian stock exchange for the 2015-2019 period) annisa rizal*1), dedik nur triyanto2) economic & business faculty of telkom university, bandung 1,2) annisarizal@student.telkomuniversity.ac.id1), dediknurtriyanto@telkomuniversity.ac.id2) abstract dividend policy is a company's decision to determine whether the profits earned by the company will be distributed to investors in the form of dividends or by increasing the company's retained earnings. the purpose of this research was to determine the effect of earnings per share, investment opportunities, total asset turnover, and collateralizable assets on dividend policy in consumer goods industry entities listed on the indonesia stock exchange for the 2015-2019 period. the population in this research was the consumer goods industry listed on the indonesia stock exchange of 52 entities in 2015-2019. the technique of determining the sample used is purposive sampling. the samples obtained are 13 companies incorporated in the consumer goods industry sectors in the indonesia stock exchange for 2015-2019. based on the analysis, the result shows that the variable total asset turnover partially has a significant positive effect on dividend policy. collateralizable asset variable has a significant negative impact on dividend policy. in contrast, the investment opportunity variables and earnings per share don't affect dividend policy. this research can be used as a reference for stakeholders in the company to consider the total asset turnover that affects dividend policy in a company. keywords: dividend policy, investment opportunities, total asset turnover, collateralizable assets. *corresponding author: email: annisarizal@student.telkomuniversity.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.3.209-222 introduction financial management consists of three major decisions that are very important for the company. first, planning activities to implement company goals and objectives. second, funding activities, namely the decision to seek funds to run the business. third, investment activity refers to company acquisition and investment management to sell products, provide services, and invest excess cash (subramanyam, 2017:16). one of the three decisions that usually become a problem in every company is the funding decision. dividends play a critical role in the company because they can describe its stability for the long term, explain its ability to produce profits from its operational activities, and manage its funds by paying dividends. the dividend is considered that it can affect investment opportunities for company capital formation. the dividends can be in the form of cash/cash, property, liquidation, shares, and certificates. the number of dividends paid will reduce retained earnings and money available to the company, and the amount depends on the policies of each entity. the proposal and distribution of dividends will be approved at the general meeting of shareholders (gms). dividend policy is one of the three critical decisions of financial management. the central aspect of dividend policy is to decide whether the profits earned by the entity will be allocated to investors in the form of dividends or by increasing the company's retained earnings to finance investment in the future. if the company chooses to hand out the profits earned as dividends, it will reduce internal funding sources resulting in dependence on its external funding sources. conversely, if the company chooses not to allocate dividends, the company's internal mailto:annisarizal@student.telkomuniversity.ac.id1 mailto:dediknurtriyanto@telkomuniversity.ac.id2 https://doi.org/10.33369/j.akuntansi.11.3.209-222 the effect of earning per share, investment opportunity set, total asset turnover, and collateralizable asset on dividend policy annisa rizal and dedik nur triyanto 210 sources of funds will be even greater. another aspect that is considered for paying dividends is to reduce agency problems by meeting the interests of shareholders and maintaining the company's reputation for the management. dividend policy involves two interested parties: the shareholders with their dividends and the management with their retained earnings. dividend policy often creates a conflict of interest between the management and the shareholders because they expect income in the form of dividends from the return on their investment. in contrast, the management less favours this because it can reduce the company's internal funds, which will impact the company's poor performance. conflicts of interest can cause the company to bear agency costs. agency theory states that conflicts of interest can be reduced by implementing appropriate supervisory mechanisms to harmonize the interests of many parties in the company. company management must determine the optimal dividend policy, a fair policy for shareholders with dividends and company management with company growth (dewi & sedana, 2018). one of the entities that pay cash dividends is gudang garam tbk. (ggrm) which distributed cash dividends of idr 5 trillion in profit to shareholders in 2018. the allocation of dividends by the company can only be done if the company has positive retained earnings. however, not always entities that have positive retained earnings pay dividends. this happened to the company pt gudang garam tbk. in 2019, gudang garam also managed to gain an increase in profit of rp10.88 trillion. with such high net income, the company does not carry out a dividend policy that is profitable for shareholders. based on the results of the agms, the shareholders agreed to determine the use of the company's profits for the 2019 financial year entirely to be included in the retained earnings account, which will be used to increase working capital. investors were disappointed by the decision not to distribute dividends even though gudang garam had a brilliant performance for the 2019 financial year (market.bisnis.com). several factors influence dividend policy, one of which is earnings per share. earning per share is a financial ratio used to quantify the company's ability to generate profits from invested shares. high earnings per share reflect good company performance, and the company can manage its finances. so, entities with high eps are considered to distribute profits in the form of dividends and increase investor interest in investing. this step is based on the research of kurniawati & isroah (2017) and diantini & badjra (2016) that earnings per share positively and significantly affect the dividend policy. unlike kurniawati & isroah (2017), according to pamungkas et al. (2017) and astuti (2020) and earnings per share doesn't affect the dividend policy. investment opportunities are opportunities owned by the company to invest with assets and investment options held by the company with a positive net present value. from this explanation, it can be interpreted that entities with high investment opportunities will require high funds for their investment needs so that dividend payments will decrease or may not be distributed at all. there is an inversely proportional relationship between investment opportunities and dividend payments. putri & susetyo (2020) and sudarmono & khairunnisa (2020) say that investment opportunities don't affect the dividend policy. meanwhile, according to chayati & asyik (2017) and putri & andayani (2017), investment opportunities positively affect the dividend policy. total asset turnover (tato) is a ratio used to measure the company's effectiveness using its assets. high asset turnover will reflect that the management can manage its assets properly to maximize its achievement. therefore, the higher the total asset turnover rate, the higher the company's ability to pay dividends. according to triono & artati (2019) and simanjuntak (2016), total asset turnover positively affects the dividend policy. meanwhile, jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 209 222 211 angeline (2019) and lindi et al. (2019) said that total asset turnover doesn't affect the dividend policy. according to muslih & husin (2019), collateralizable assets are guaranteed by the company when making loans to creditors. creditors often ask for collateral for the debt they have lent in the form of assets. high collateralizable assets make creditors more secure to provide loans and don't need to impose restrictions on the company's dividend policy so that entities can pay dividends in high amounts. entities that have high fixed assets are also considered to be able to owe high quantities. the high collateralizable assets can be used as a guarantee that will reduce agency conflicts in the company so that the company can pay dividends in more significant amounts. the assessments of mangasih & asandimitra (2017) and darmayanti & mustanda (2016) said that collateralizable assets positively affect the dividend policy. however, according to helmina & hidayah (2017) and setiawati & yesisca 2016), collateralizable assets don't affect the dividend policy. this study will examine the effect of earnings per share, investment opportunities, total asset turnover, and collateralizable assets on dividend policy in consumer goods industry entities listed on the indonesia stock exchange for the 2015-2019 period. this study's data analysis methods are descriptive statistics, classical assumption tests, panel data regression analysis, and hypothesis testing. earning per share is the ratio used to measure the net profit that the company can obtain from every rupiah of shares outstanding in one period. earnings per share data can be seen from the company's income statement. in general, entities compare earnings per share each period with the same period in the previous year to describe the company's profit growth rate, which can later be used as a reference in making dividend policy decisions. the success of management in managing the company is reflected in the increase in earnings per share so that entities that have high eps are considered to distribute profits in the form of dividends and increase investor interest in investing. kurniawati & isroah (2017) and diantini & badjra (2016) state that eps positively affects dividend policy. h1: earning per share has a positive effect on dividend policy an investment opportunity is an investment decision in the form of a combination of assets in place with future investment choices that will affect the company's value. investment opportunities are opportunities for entities to make investments that are expected to obtain high returns in the future. entities experiencing growth or with good financial conditions tend to choose new investments rather than pay dividends. the profit earned by the company is considered more profitable to invest in further investments than to share profits. it means that there is an inverse relationship between investment opportunities and dividend payouts. therefore, it is in line with purnami, kadek diah arie & artini (2016) research that investment opportunities negatively affect dividend policy. h2: investment opportunity has a negative effect on dividend policy total asset turnover is a measure of the activity ratio used to measure the company's level of efficiency in using its assets as a whole to generate sales. to get high sales, a company must work hard in turning its assets. entities with high asset turnover illustrate that the company can obtain high sales, which has an impact on high company profits. the higher the total asset turnover ratio of a company, the greater the company's profit, so the amount of dividends to be distributed is also more significant. the research results support the statement's hypotheses by firdaus and handayani (2019) and simanjuntak (2016), which states that total asset turnover positively and significantly affects dividend policy. h3: total asset turnover has a positive effect on dividend policy the effect of earning per share, investment opportunity set, total asset turnover, and collateralizable asset on dividend policy annisa rizal and dedik nur triyanto 212 collateralizable assets are the number of assets guaranteed by the company to creditors when applying for loans. collateralizable assets are considered as collateral for creditors to provide loans. entities with more collateralizable assets have more minor agency problems, and this happens because these assets can be used as collateral for loans to creditors. entities can use significant collateralizable assets to obtain large loans because high collateral can be used for large loans. it means that entities with large collateralizable assets are considered to increase profits. so, they can distribute large amounts of dividends compared to entities with small amounts of collateralizable assets. this research is in line with mustanda (2016) and mangasih & asandimitra (2017), which state: h4: collateralizable asset has a positive effect on dividend policy based on the description of the theoretical basis described previously, the research framework systematically can be seen in figure as follows: figure 1. conceptual framework research methods this study's data analysis methods are descriptive statistics, classical assumption tests, panel data regression analysis, and hypothesis testing. the tests in the classical assumption test include linearity, autocorrelation, heteroscedasticity, multicollinearity, and normality tests. however, not all tests need to be performed. if the model has been assumed to be linear, then the linearity test is almost unnecessary. the autocorrelation test would be usable if the time series data format were set. a regression model uses more than one independent variable, it is necessary to do a multicollinearity test. (4) to provide certainty that the regression model has estimation accuracy, is unbiased, and is consistent, a heteroscedasticity test is needed. (5) in the best linear unbias estimator (blue) requirement, the normality test is not included and is not required to be fulfilled. the classical assumption test has been explained with the multicollinearity and heteroscedasticity test. this research uses consumer goods in industry sector entities listed on indonesia stock exchange (idx) as a population. the sample of this research is consumer goods industry entities listed in indonesia stock exchange (idx) period 2015-2019. sampling was carried out using a purposive sampling technique. this research takes a sample of consumer goods industrial sector entities listed on the indonesia stock exchange (idx) for 2015-2019. this research is classified into quantitative research and determines variables of theory testing based on data measurement and statistical analysis. the criteria for selection can be seen in table 1: jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 209 222 213 table 1. research sample no. sampling criteria total 1 consumer goods industry sector companies listed on the indonesian stock exchange (idx) during 2015-2019 52 2 consumer goods industry sector companies that are not consistently listed on the indonesian stock exchange (idx) in 2015-2019 (10) 3 companies in the consumer goods industry sector that did not distribute dividends in a row during 2015-2019 (29) the companies selected to be the sample 13 total research sample 2015-2019(13 x 5) 65 test analysis was conducted using secondary data in the company's annual report on the stock exchange website and the company's official website, and relevant supporting journals. this research used the dependent variable dividend policy, and the independent variables are earning per share, investment opportunity set, total asset turnover, and collateralizable assets. variable operational definition dividend policy the dividend policy ratio is used because it's considered more able to describe managerial opportunities' behaviour by looking at the amount of profit distributed to shareholders as dividends and how much is kept in the company to compare the ratio in previous years with the current year. 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑 𝑃𝑎𝑦𝑜𝑢𝑡 𝑅𝑎𝑡𝑖𝑜 = 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒 𝐸𝑎𝑟𝑛𝑖𝑛𝑔 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒 earning per share according to kasmir (2018), earnings per share is a ratio used to measure the success of management performance in achieving profits for shareholders, calculated by reducing the amount of profits with taxes, dividends, and other rights for priority shareholders. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔 𝑃𝑒𝑟 𝑆ℎ𝑎𝑟𝑒 = 𝑁𝑒𝑡 𝐸𝑎𝑟𝑛𝑖𝑛𝑔 𝑂𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔 𝑜𝑓 𝑠ℎ𝑎𝑟𝑒𝑠 investment opportunity according to myers on putri & susetyo (2020), the investment opportunity is a component of company value whose expenditure is determined by management based on future investment options expected to generate greater returns. the investment opportunity ratio in this research uses a price-based proxy for capital expenditure to book value of assets (capbva) because it describes its growth prospects. 𝐶𝐴𝑃𝐵𝑉𝐴 = 𝐹𝑖𝑥𝑒𝑑 𝑎𝑠𝑠𝑒𝑡𝑠 𝑜𝑓 𝑏𝑜𝑜𝑘 𝑣𝑎𝑙𝑢𝑒(𝑡) − 𝐹𝑖𝑥𝑒𝑑 𝑎𝑠𝑠𝑒𝑡𝑠 𝑜𝑓 𝑏𝑜𝑜𝑘 𝑣𝑎𝑙𝑢𝑒 (𝑡 − 1) 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 total asset turnover according to gitman & zutter (2015: 123), total asset turnover is one measure of the activity ratio used to the company's level of efficiency in using overall assets to generate sales. 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 the effect of earning per share, investment opportunity set, total asset turnover, and collateralizable asset on dividend policy annisa rizal and dedik nur triyanto 214 collateralizable asset collateralizable assets are the ratio of fixed assets to total assets used as collateral for agency costs caused due to conflicts between shareholders and creditors (suci, 2016. 𝐶𝑜𝑙𝑙𝑎𝑡𝑒𝑟𝑎𝑙𝑖𝑧𝑎𝑏𝑙𝑒 𝐴𝑠𝑠𝑒𝑡 = 𝐹𝑖𝑥𝑒𝑑 𝐴𝑠𝑠𝑒𝑡 𝑡𝑜𝑡𝑎𝑙 𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑡𝑠 panel data regression is used to examine the effect of earning per share (eps), investment opportunity (ios), total asset turnover (tato), and collateralizable asset (collas) on dividend policy of consumer goods industrial entities listed on the indonesia stock exchange (idx) for the period 2015-2019. the regression equation used is as follows: dpr= α + ß1eps + ß2ios + ß3tato + ß4collas+ e ……………………………..1) notes: y : dividend policy eps : earning per share ios : investment opportunity set tato : total asset turnover collas : collateralizable assets ß1ß2ß3 ß4 : regression coefficient of each independent variable e : error term results and discussion descriptive statistics explain the general description and development of research variables during the research period. the following are the results of descriptive statistics carried out on each variable of this research. table 2. descriptive analysis result variable n min maks mean std. dev dpr 65 0.1506 1.2268 0.5278 0.2874 eps 65 7.2210 2707.9 336.02 491.01 ios 65 -0.0237 0.2659 0.0319 0.0413 tato 65 0.5463 2.3981 1.2481 0.5121 collas 65 0.5919 0.6730 0.3556 0.1446 based on that table, the dividend policy projected by the dividend payout ratio (dpr) has a mean value of 0.52783 and a standard deviation of 0.28746, so it can be interpreted that the data from the dividend policy (dpr) does not vary or are grouped. the maximum value of the dividend policy (dpr) is 1.22683, namely from sido in 2017. the minimum value of the dividend policy (dpr) of 0.15055 comes from sklt in 2016. earning per share (eps) has a mean value of 336.02544 and a standard deviation of 491.01184, so it can be interpreted that the eps variable data varies or is not grouped. the maximum value of the eps variable is 2,707.92910, namely from tcid in 2015. the minimum value of the eps variable is 7.22107, namely from cint in 2019. the investment opportunity projected by capital expenditure (capbva) has a mean value of 0.03199 and a standard deviation of 0.04138. it can be interpreted that the investment opportunity variable data is varied or not grouped. the maximum value of the capbva variable is 0.26594, namely from sklt in 2016. the minimum value of the capbva variable is -0.02368, namely from tcid in 2019. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 209 222 215 total asset turnover (tato) has a mean value of 1.24813 with a standard deviation of 0.54634, which means that the tato variable data is grouped or does not vary. the maximum value of the tato variable was 2.39188 unvr in 2016. the minimum value of the tato variable is 0.54634, namely from roti in 2017. collateralizable assets (collas) have a mean value of 0.36658 and a standard deviation of 0.14461, so it can be interpreted that the data is grouped or does not vary. the maximum value of the collas variable is 0.67301 from roti in 2015. the minimum value of the collas variable is 0.05920, namely from dlta in 2018. classic assumption test multicollinearity test the following are the result of multicollinearity testing on each independent variable of the research. table 3. multicollinearity test eps ios tato collas eps 1.000000 -0,2155767 0.275830 0.047273 ios -0.215767 1.000000 -0.100163 0.394665 tato 0.275830 -0.100163 1.000000 -0.122329 collas 0.047273 0.394665 -0.122329 1.000000 from the multicollinearity table, it can be known that each independent variable has a correlation value of < 0.800. this value indicates that the independent variable in this research does not have a correlation or is free from multicollinearity heteroscedasticity test the following are the result of heteroscedasticity testing on each independent variable of the research. table 4. heteroscedasticity test variable coefficient std. error t-statistic probability. c 0.089795 0.077273 1.162040 0.2498 eps -6.07e-05 4.42e-05 -1.371553 0.1753 ios 0.940385 0.548227 1.715319 0.0914 tato 0.055451 0.041359 1.341024 0.1850 collas 0.064376 0.154737 0.416031 0.6789 source: output eviews (2021) from table 4, it can be known that the probability value for each independent variable is > 0.050. it means that the independent variable in this research does not occur heteroscedasticity. uji chow this test is conducted to determine which model is most appropriate for estimating panel data between the common or fixed-effect models. based on table 5 of the test results using the chow test, it can be seen that the value of the cross-section is 0.0000, which means that the value is less than 0.05, then h0 is rejected, and h1 is accepted. based on these data, it can be concluded that the fixed effect model is better to use than the standard effect model. after it was concluded that the fixed-effect model was selected, it was necessary to re-test, namely by conducting the hausman test. the effect of earning per share, investment opportunity set, total asset turnover, and collateralizable asset on dividend policy annisa rizal and dedik nur triyanto 216 table 5. chow test results effect test statistic d.f probability. cross-section f 17.704984 (12,48) 0.0000 cross-section chi-square 109.931092 12 0.0000 redundant fixed effect test equation: untitled test cross-section fixed effects uji hausman this test is conducted to determine which model is the most appropriate for estimating panel data between fixed effect or random effect models. table 6. hausman test result test summary chi-sq. statistic chi-sq. d. f prob. cross-section random 2.545860 4 0.6364 correlated random effect hausman equation: untitled test cross-section random effects based on the hausman test table, it can be seen that the value of random cross-section is 0.6364 where the value is greater than 0.05. so, it can be interpreted that h0 is accepted, which means that panel data regression uses the random effect model. due to the chosen random effect, it is necessary to proceed to the lagrange multiplier test. uji lagrange multiplier this test is conducted to determine whether the random effect model is better than the common effect method using the lagrange multiplier test. table 7. lagrange multiplier test result variable cross-section test hypothesis time both breusch-pagan 64.75722 0.464363 65.22158 (0.0000) (0.4956) (0.0000) honda 8.047187 -0.681442 5.208368 (0.0000) (0.7522) (0.0000) king-wu 8.047187 -0.681442 3.433448 (0.0000) (0.7522) (0.0003) standardized king-wu 9.565509 -0.442667 3.066983 (0.0000) (0.06710) (0.0011) gourierroux et al. 64.75722 (0.0000) table 7 shows the results of the lagrange multiplier test with the probability value (pvalue) of breusch-pagan being 0.0000 less than the standard significance of 0.05. it means that h0 is rejected or the panel data regression model uses the random-effects model because it is considered better than the common effect model. panel data regression based on the model testing that has been done, the model that should be used in this study is the random effect model. the data results (table 8) show that the panel data regression model can formulate the random effect model testing. it explains the effect of earnings per jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 209 222 217 share, investment opportunities, total asset turnover, and collateralizable assets on the dividend policy of consumer goods industry companies listed on the indonesia stock exchange in 2015 -2019. the interpretation of the regression equation shows the constant value is 0.353486. it means that if the value of the independent variable earnings per share (eps), investment opportunity (ios), total asset turnover (tato), and collateralizable assets (collas) is 0, then the value of the dependent variable dividend policy (dpr) ) of 0.353486 units. table 8. random effect model variable coefficient std.error i-statistic prob. c 0.353486 0.169460 2.085952 0.0412 eps -6.50e-05 4.57e-05 -1.421487 0.1604 ios 0.726776 0.446350 1.628265 0.1087 tato 0.340184 0.084213 4.039591 0.0002 collas -0.707503 0.312331 -2.265235 0.0271 effects specification s.d. rho cross-section random 0.254691 0.8194 idiosyncratic random 0.119569 0.1806 weighted statistics r-squared 0.298835 mean dependent var 0.108454 adjusted r-squared 0.252091 s.d. dependent var 0.136574 s.e. of regression 0.118111 sum squared resid 0.837019 f-statistic 6.392296 durbin-watson stat 1.391939 prob (f-statistic 0.000236 unweighted statistics r-square 0.214135 mean dependent var 0.527828 sum squared resid 4.156081 durbin-waston stat 0.280331 departemen variable: dpr method: panel egls (cross-section random effects) sample: 2015 2019 periode included: 5 cross-sections included :13 total panel (balanced) observations: 65 swamy and arora estimator of component variances dpr= 0.353486 – 6.50e05 eps + 0.726776 ios + 0.340184 tato – 0.707503 collas + e…….2) the regression coefficient value of earnings per share (eps) is -0.650e05. it shows that every time there is an increase of one eps unit, assuming other variables are constant, the dividend policy (dpr) will decrease by -0.650e05 units. the value of the investment opportunity regression coefficient (ios) is 0.726776. showing that every time there is an increase of one ios unit, assuming other variables are constant, the dividend policy (dpr) will increase 0.726776 units. the regression coefficient value of total asset turnover (tato) is 0.340184. it indicates that every time there is an increase in one unit of tato with the assumption that other variables are constant, the dividend policy (dpr) will increase by 0.340184 units. the value of the regression coefficient for collateralizable assets (collas) is 0.707503. it indicates that for every increase in one unit of collas with the assumption that other variables are constant, the dividend policy (dpr) will decrease by 0.707503 units. coefficient of determination test the following are the result of coefficient of determination testing on each independent variable of the research. the effect of earning per share, investment opportunity set, total asset turnover, and collateralizable asset on dividend policy annisa rizal and dedik nur triyanto 218 table 9. coefficient of determination test r-squared 0.298835 adjusted r-squared 0.252091 table 9 shows the value of the coefficient of determination (r2) is 0.252091 or 25.2091%. it means that independent variables can describe the dependent variable (dividend policy) of 25.2091%, and other variables of 74.7909% describe by the other variable. simultaneous test (f test) the following are the result of simultaneously testing the research. table 10. simultaneous test r-squared 0.298835 mean dependent var 0.108454 adjusted r-squared 0.252091 s.d. dependent var 0.136574 s.e. of regression 0.118111 sum squared resid 0.837019 f-statistic 6.392968 durbin-waston stat 1.391939 prob (f-statistic) 0.000236 from table 10, it can be known that the f test shows the value is 0.000236, which is smaller than the 0.05 significance level, then h1 is accepted. it means that earnings per share, investment opportunity set, total asset turnover, and collateralizable assets simultaneously affect the dividend policy in consumer goods industrial entities listed on the indonesia stock exchange in 2015-2019. partial test (t) the following are the result of partial testing of the research. table 11. partial test dependent variable: dpr variable coefficient std.error t-statistic prob. c 0.353486 0.169460 2.085952 0.0412 eps -6.50e-05 4.57e-05 -1.421487 0.1604 ios 0.726776 0.446350 1.628265 0.1087 tato 0.340184 0.084213 4.039591 0.0002 collas -0.707503 0.312331 -2.265235 0.0271 r-squared 0.298835 mean dependent var 0.108454 adjusted r-squared 0.252091 s.d. dependent var 0.136574 s.e. of regression 0.118111 sum squared resid 0.837019 f-statistic 6.392296 durbin-watson stat 1.391939 prob (f-statistic 0.000236 from table 11, it can be known that the coefficient values for eps have a probability value of 0.1604, ios has a probability value of 0.2087, tato has a probability value of 0.0002, and collas has a probability value of 0.0271. effect of earning per share on dividend policy earnings per share have a probability value of 0.1604, which means that earnings per share do not affect dividend policy. these results support the results of research conducted by jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 209 222 219 pamungkas et al. (2017) and astuti (2020), which state that earnings per share do not affect dividend policy. the higher earnings per share will not affect the dividend policy because it is not always a company that earns a profit that will decide to distribute dividends to shareholders so that the increase in company profits will be used for profitable investment purposes. effect of investment opportunity on dividend policy the probability value of the investment opportunity variable is 0.1087 > 0.05, which means that investment opportunities do not affect dividend policy. these results support the results of research conducted by putri dan susetyo (2020) and sudarmono & khairunnisa (2020), which state that investment opportunities do not affect dividend policy. it means that size of the investment opportunity value will not affect the high or low value of the dividend policy. this research proves that a company does not pay attention to investment factors for decisions in paying dividends. the company is more focused on efforts to generate profits in order to have sufficient profit reserves to be invested without having to reduce the distribution of dividends to shareholders. effect of total asset turnover on dividend policy the value of total asset turnover is 0.0002 < 0.05, which means that total asset turnover positively affects the dividend policy. this research is the same with research by firdaus dan handayani (2019) and triono & artati (2019) that total asset turnover positively affects the dividend policy. this research proves that the faster the turnover of assets, the net profit generated will increase because the company can utilize assets to increase sales, which affects revenue. thus the more effective the turnover of company assets results in high company performance to increase company profits and impact the increase in the rate of return obtained by investors. it means that there is an increase in total asset turnover (tato). if the value of dividend policy increases and vice versa, it can be said that dividend policy and total asset turnover are directly proportional.the coefficient of total asset turnover is 0.340184, meaning that each increase of one unit of total asset turnover will increase dividend policy regression coefficient of 0.340184, assuming that other independent variable of total asset turnover are considered constant. effect of collateralizable asset on dividend policy the probability value of the collateralizable asset is 0.0271 <0.05. it means that the collateralizable asset has a negative effect on the dividend policy. the negative coefficient on the t-test results indicates that entities with a high level of asset security will have a low dividend policy and vice versa. the high level of collateralizable assets in the company illustrates that the greater the number of fixed assets in the company's total assets, the greater the assets that can be used as collateral in taking the company's debt. entities with a high level of collateralizable assets are more likely to use the profits generated to pay for asset collateral rather than being distributed to shareholders to pay off existing obligations. so, that the number of dividends to be distributed will be reduced because the company prioritizes paying its debts. the result of this research is the same as research by muslih & husin (2019) and wahjudi (2019) that collateralizable assets negatively affect the dividend policy. if the value of collateralizable assets is high, then the value of the dividend policy will be low. entities with a high level of collateralizable assets are more likely to use the profits generated to pay for asset collateral rather than being distributed to shareholders to pay off existing obligations. so that the effect of earning per share, investment opportunity set, total asset turnover, and collateralizable asset on dividend policy annisa rizal and dedik nur triyanto 220 the amount of dividends to be distributed will be reduced because the company prioritizes paying its debts. conclusions and suggestion the research shows that earnings per share, investment decisions, total asset turnover, and assets that can be pledged simultaneously affect dividend policy. while partially earnings per share and investment opportunity set don't affect dividend policy. meanwhile, total asset turnover positively and significantly affects dividend policy, and collateralizable assets negatively and significantly affect dividend policy. this research suggests improving the company's performance and managing total asset turnover effectively to achieve high sales. as well as managing assets properly and effectively to increase sales which can later achieve the desired profit or high profits so that they can consistently distribute dividend policies to shareholders so that they are interested in investing. investors are recommended to analyse the total asset turnover (tato) to be used as a source of information in providing an overview of developments to invest in or not in a company. according to the results of this research, it is stated that high total asset turnover affects dividend policy. the current study has many limitations, only using consumer goods industrial sector entities, and only takes a sample of 13 entities and only has four independent variables. references angeline, v. 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(2019). factors affecting dividend policy in manufacturing companies in indonesia stock exchange. journal of management development, 39(1), 4–17. https://doi.org/10.1108/jmd-07-2018-0211 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 235-246 235 going concern audit opinion: the role of audit delay, opinion shopping, financial distress, leverage and size of company efrizal syofyan1), kesi okta vianti 2) accounting department, economic faculty, universitas negeri padang, padang 1),2) efrizal.syofyan@fe.unp.ac.id1), kesioktavianti83@gmail.com2) abstract this research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on going concern (gc) audit opinion. this research is classified as the causality research method. the research population is manufacturing companies listed on the indonesia stock exchange (idx) between 2016 and 2019. we used the purposive sampling method to choose the samples from the population. in the end, we got 124 samples. the data were obtained from www.idx.co.id. and other related websites. the study results show that audit delay, opinion shopping, leverage, and company size do not affect gc opinion. but, financial distress has a positive effect on gc opinion. these results give the knowledge about the factors that affect going concern audit opinion. auditors as individuals who have independence are expected to be careful in issuing going-concern audit opinions. they should consider the factors that may affect their decision. keywords: audit delay; opinion shopping; financial distress; leverage; company size; gc opinion. *corresponding author : email: evi.maria@uksw.edu doi: https://doi.org/10.33369/j.akuntansi.11.3.235-246 introduction the primary way to inform its internal and external parties regarding its condition is through financial reports. information contained in financial reports is essential in helping investors, and other stakeholders make decisions regarding investments, credit, and other resource allocations to increase overall market efficiency (auladi et al., 2019). the quality of financial reports could decline because of the problems that may arise between principals and agents due to conflict of interest. when preparing financial reports, agents are often more concerned with their interests. therefore, auditor independence is crucial in giving symmetrical information between the two parties. independent auditors can disclose their opinion on the appropriateness of corporate financial reports. thus, independent auditors' information is expected to help decision-making increase market efficiency for external parties (syahputra & yahya, 2017). auditors are fully responsible for their own opinion on a financial reports company, whether gc or non-gc opinion. the financial reports company would receive non-gc opinion if they comply with the generally accepted accounting standards; however, if the financial reports do not follow the generally accepted accounting standards, they will receive gc opinion. auditors are responsible for explaining why a company receives gc opinion because this opinion is considered a concern for the company (auladi et al., 2019). praptitorini and januarti (2011) suggest that a common problem is a difficulty predicting the continuity of an entity, which causes a moral and ethical dilemma in many independent auditors when issuing gc opinions. investors would not invest in a company that receives a gc opinion. similarly, investors who have already invested in the company would withdraw their investments, which could quickly lead a company to bankruptcy. mailto:efrizal.syofyan@fe.unp.ac.id1 http://www.idx.co.id./ mailto:evi.maria@uksw.edu https://doi.org/10.33369/j.akuntansi.11.3.235-24 going concern auidit opinion: the role of audit delay, opinion shopping, financial distress, leverage and size of company efrizal syofyan and kesi okta vianti 236 table 1. list of manufacturing companies delisted from idx due to gc problems 2016-2019 table 1 above shows that five manufacturing companies experienced delisting from idx due to gc problems or problems with the company's continuity. indonesia stock exchange rule (number: kep-308/bej/07-2004 number i-i) suggests that the exchange delete the listing companies following the conditions. if experiences a condition/event significantly has a negative effect on the listed companies, either financially or legally or the continuity of the status of public company, and the listed company cannot show any indication of adequate recovery; the stocks in the listed company is only traded in negotiation market at least within the last 24 months caused by the suspension in regular market and money market. following the decision mentioned above, siap ltd is removed from the exchange due to poor company performance. before being delisted, siap ltd had also been suspended for more than two years. the exchange evaluates that siap is not gc as per idx requirements. the central business unit is considered insignificant in contributing to the company, thus showing the poor performance (www.kontan.co.id). meanwhile, the dajk delisting case is caused by the company's continuity that owes debts to several banks such as mandiri bank amounting to 428.27 billion, standard chartered bank amounting to 262.42 billion, commonwealth bank amounting to 50.47 billion, and other banks. dajk also has a recorded net loss amounting to 59.61 billion (www.cnbcindonesia.com) these events show that it is inadequate only to disclose opinions on the appropriateness of corporate financial reports. therefore, opinion on gc should also be disclosed to make an immediate effort in saving companies facing difficulties (ginting & tarihoran, 2017). however, there are still many issues. this is explained in the agency theory in which management is reluctant to disclose uncertainties regarding the company's continuity, such as evaluating the management’s share ownership or management’s concerns regarding the reputation of the company in the global market in the future (chapple et al., 2012). generally, corporate management perceives the uncertainties of the gc of the company as bad news. therefore, auditors are needed as an independent third party. auditors as independent parties must detect fraud and disclose the general information on corporate financial reports to avoid misleading decision-making. sa section 341 states that auditors are also responsible for evaluating the existence of doubt concerning the company's age less than one year from issuing an audit report. as a result, auditors need to thoroughly evaluate its management plan to conclude whether or not a company is gc. gc problems are very complex and will always exist. therefore factors are needed as a benchmark to determine the gc status of a company, and these factors need to be tested so that the gc status can still be predicted even in an unstable economic condition (lestari & prayogi, 2017). many factors affect the gc opinion, and in this research, they are audit delay, opinion shopping, financial distress, leverage and company size. research conducted by auladi et al. (2019) found that audit delay significantly impacts the gc opinion. the research contrasts this carried out by widoretno (2019), who found that audit lag does not impact the issuance of gc description 2016 2017 2018 2019 total quantity 0 1 3 1 5 company name sobi (sorini agro asia corporindo tbk) dajk (pt dwi aneka jaya kemasindo tbk) siap (sekawan intipratama tbk) jprs (jaya pari steel tbk) sqbb (taisho pharmaceutical indonesia tbk) http://www.kontan.co.id/ http://www.cnbcindonesia.com/ jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 235-246 237 opinion. likewise, syahputra & yahya (2017) report that audit delay is not related to the gc opinion; however, opinion shopping impacts the gc opinion. according to simamora and hendarjatno (2019) and the study conducted by ramadhani and sulistyowati (2020), opinion shopping influences the gc opinion. the study carried out by kartika et al. (2012) finds that opinion shopping does not influence the gc opinion. kesumojati et al. (2017) reported that financial distress has a significant effect on gc opinion. the study carried out by dewi and latrini (2018) also discovered that financial distress has a negative impact on gc opinion. on the other hand, lestari & prayogi (2017) discovered that financial distress does not significantly impact the gc opinion. the study conducted by nursasi et al. (2015) and aryantika & rasmini (2015) show that leverage influences the gc opinion. on the contrary, wulandari et al. (2014) and kadirisman (2018) stated that leverage ratio does not impact the gc opinion. additionally, rakatenda & putra (2016) and rizkillah & nurbaiti (2018) concluded that size positively impacts the gc opinion. these results are not aligned with wulandari et al. (2014) and tandungan & mertha (2016), arguing that the company size does not significantly affect the gc opinion. the existing literature shows diverging conclusions about factors affecting gc opinion. moreover, most prior studies focused only on one or two factors affecting gc opinion. this research contributes by conducting a more comprehensive examination of gc opinion by incorporating the role of firms’ characteristics and other factors, namely, audit delay, opinion shopping, financial distress, leverage, and company size on listed manufacturing companies from 2016 to 2019. the results show that financial distress significantly impacts gc opinion, whereas audit delay, opinion shopping, leverage, and company size do not significantly influence gc opinion. it shows that auditors in indonesia are very much “play it safe and by the book” when facing indications of financial distress by issuing cg opinion as clearly dictated by audit standards. this study intends to explore the effect of audit delay, opinion shopping, financial distress, leverage, and company size on the gc opinion. the benefit of this study for the researchers is to increase knowledge and insight on the aspects that impact the gc opinion. for auditors, this could help them be attentive in issuing the gc opinion to avoid mistakes that could impact the independence of the audit. for the place/object of study, this could help evaluate and change or improve what could be improved, help develop strategies, and be used as references. audit delay refers to the timespan of audit completion. the books are closed until the issued financial reports are different between dates of the financial reports and opinion. it indicates the duration of audit completion done by the auditor. the longer the audit delay, the greater the possibility of postponing opinion, and the more likely the manager would negotiate when business uncertainties are found. therefore, the later audit reports are issued, the greater the possibility of the auditee having gc problems. h1: audit delay significantly and positively impact the gc opinion. opinion shopping is an activity that aims to find auditors willing to work together to support the management's accounting method to achieve its goals. companies tend to switch auditors to avoid acquiring a gc opinion. corporate managers are motivated to do opinion shopping because auditors are willing to achieve their goals and sustain the gc. therefore, if a company often does opinion shopping, it is less likely to receive gc opinion. h2: opinion shopping has a significant negative impact on the gc opinion. financial distress indicates significant uncertainties on the ability of a company to continue its operations. companies that experience financial distress will have financial going concern auidit opinion: the role of audit delay, opinion shopping, financial distress, leverage and size of company efrizal syofyan and kesi okta vianti 238 difficulties in fulfilling their obligations. financial distress indicators can be seen from the financial performance obtained from the financial reports of accounting information. in financial reports, auditors may release the gc opinion to the company if a company suffers a loss in its annual net income while still having unfulfilled obligations. therefore, there is a higher possibility that a company would get the gc opinion if they have a greater possibility of experiencing financial failure. h3: financial distress significantly and positively impact the gc opinion. leverage indicates the amount of company debt in comparison to the company assets. the company’s ability to settle debt obligations shows its level of performance. a higher leverage ratio of a company, or the amount of debt compared to its ability to pay them back, would result in poorer company performance. it could arise uncertainties on the company's continuity, which results in a greater possibility of that company receiving a gc opinion. h4: leverage has a significant positive impact on the gc opinion. the size of a company could be calculated from its total assets, indicating the company's ability to maintain its continuity. a large amount of total assets shows that the companies are at a maturity stage caused by the already positive cash flow and have significant long-term prospects. they are also considered to be able to manage the company and produce excellent financial reports. therefore, this concludes that large-sized companies would have less possibilities of receiving a gc opinion. h5: size of company impacts the gc opinion significantly and negatively. independent variables dependent variable figure 1. conceptual framework research methods the study population is manufacturing companies recorded on idx between the years 2016-2019. the purposive sampling method has criteria shown below: 1. the manufacturing companies registered in idx between the years 2016-2019 and are not delisted. 2. those companies provide complete financial reports from the year 2016-2019. 3. those companies provide financial reports using rupiah from the year 2016-2019. 4. those companies suffer net loss after tax for at least one period of the financial report within the study period (2016-2019). net loss after tax is used to indicate the financial condition of companies that experience problems and have the tendency to acquire gc opinion. audit delay (x1) opinion shopping (x2) company size going concern audit opinion (y) leverage (x4) financial distress (x3) jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 235-246 239 the data were acquired from the official idx website (www.idx.co.id) and other websites related to the study. a sample of manufacturing companies are calculated as follows: table 2. manufacturing companies sample criteria number of manufacturing companies in idx 167 those companies delisted from the year 2016 until 2019 (25) those companies that do not serve complete financial reports from the year 2016-2019 (9) those companies that do not provide financial reports using rupiah from the year 2016-2019 (27) those companies that do not suffer net loss at least for one year within 2016-2019. (75) total samples of manufacturing companies 31 source: processed secondary data, 2020 the data type in this research is documentation data in financial reports and the daily price of manufacturing and monetary companies listed on idx. our data categories as secondary data were those acquired indirectly through intermediary media. financial reports data and date of publication of financial reports are acquired from idx official website (www.idx.co.id) and other relevant websites. research variables and measurement the dependent variable is gc opinion. the first variable is attributed to corporations that receive gc opinion, while value 0 is assigned for corporations that receive non-gc opinion. the first independent variable is audit delay calculated by the day's number between the dates of financial reports, which is december 31st until the auditor report is issued. the second variable is opinion shopping, which uses a dummy variable where value 1 is assigned for companies audited by a different independent auditor in the following year after receiving a gc opinion. value 0 is assigned for companies audited by the same auditor the following year after receiving a gc opinion. the third independent variable is financial distress. one of the prediction models for financial distress is stated by abdullah et al. (2014), a model that altman has developed. the result from the research developed by altman is as shown below: z’=0,717z1 + 0,874z2 + 3,107z3 + 0,420z4 + 0,998z5……………………… (1) notes: z<1,81 = indicates prediction of bankruptcy 1,81 = z = 2,99 = indicates grey area z>2,99 = indicates no bankruptcy z1 . working capital/total assets z2 = retained earnings/total assets z3 _ earnings before interest and taxes/total assets z4= market value equity/book value of total debt z5 = sales/total assets z = overall index the fourth independent variable is leverage. leverage ratio is calculated using debt to equity ratio (der) formula as follows: leverage ratio = total liability total equity … … … … … … … … … (2) the last independent variable is the company size that is calculated using log natura total asset formulas as follows: size = ln total assets ………………………………… (3) http://www.idx.co.id/ http://www.idx.co.id/ going concern auidit opinion: the role of audit delay, opinion shopping, financial distress, leverage and size of company efrizal syofyan and kesi okta vianti 240 the data processing and analysis is logistic regression. this analysis is helped by statistical package for social science (spss) ver. 23. the model used in this study is: gc=β0+β1x1+β2x2+β3x3+ β4x4 + β5x5 + ε……….…… (4) notes: gc : gc opinion β0 : constant x1 : audit delay x2 : opinion shopping x3 : financial distress x4 : leverage x5 : size of company β1-β5 : regression coefficient ε : coefficient of error furthermore, this study also conducted a feasibility test for the regression model, assessed the overall model and tested the coefficient of determination. afterwards, this study also conducted hypothesis testing using a partial test (wald test) and simultaneous test (f statistic test). results and discussion results the descriptive statistic table provides an overview regarding the characteristics of observed variables. researchers used spss23, 2016, to process the data. the dependent variable is gc opinion (1 is attributed to corporations that receive gc opinion while value 0 is assigned for corporations that receive non-gc opinion). the first independent variable is audit delay that has a mean is 101.82. it means that the days between the dates of financial reports and the date in which auditor report is issued on average is 101.82 days. the second independent variable is pinion shopping, with the value “1”, meaning is assigned for companies audited by a different independent auditor in the following year after receiving a gc opinion. value “0” is assigned for companies audited by the same auditor the following year after receiving a gc opinion. the third independent variable is financial distress that has a mean of z score of 1.10639. so, on average, z scores lower than 1.81 or indicates bankruptcy. the four independent variables are leverage that has a mean score of 3.46685. last, the average size of the company is 14.09303. table 3. descriptive statistics n min. max. mean std. deviation y 124 0 1 .31 .466 x1 124 22 401 101.82 52.837 x2 124 0 1 .06 .247 x3 124 -6.999 7.692 1.10639 2.150932 x4 124 -5.285 162.184 3.46685 15.171678 x5 124 11.395 17.615 14.09303 1.414288 valid n (listwise) 124 source: spss 23 the goodness of fit-logistic regression analysis the purpose of this test is to examine the null hypothesis whether the empirical data fits the model (the lack of difference between model and data means that model can be considered fit). the hypothesis to evaluate the goodness of fit is as follows: h0: there is no variation between model and data (model fits data) ha: there is a variation between model and data (the model does not fit data) jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 235-246 241 table 4. hosmer and lemeshow’s goodness of fit test hosmer and lemeshow test step chi-square df sig. 1 6.250 8 .619 source: spss 23 table 4 displays the statistical value of hosmer and lemeshow’s goodness of fit test of 0.619. the test results exceed 0.05, and the null hypothesis cannot be rejected. thus, the model and observed data are identical because the model could predict the observation value, or it is safe to assume that the model can be accepted because it fits the observed data. evaluating overall model the model fit test was carried out based on the likelihood function. likelihood l from the model refers to the probability that the hypothesized model portrays input data. hypotheses used to evaluate the model fit are as follows: ho = hypothesized model fits the data ha = hypothesized model does not fit the data table 5 below displays the statistical value of -2 log-likelihood is 96.451. using chisquare table 𝜒2 on degree of freedom (n – quantity of variable – 1) = 120 and  = 0.05 amounting to 146.5673, which means the value of -2 log-likelihood is less than the value of chi-square 𝜒2 table; therefore, h0 (null hypothesis) is accepted so that the hypothesized model matches the data. table 5. overall model fit iteration -2 log likelihood coefficients constant x1 x2 x3 x4 x5 step 1 1 108.419 1.302 .007 -2.544 -.330 -.015 .006 2 98.690 1.991 .011 -4.205 -.579 -.023 .047 3 96.834 2.950 .012 -5.654 -.744 -.026 .078 4 96.570 4.012 .012 -6.798 -.789 -.026 .086 5 96.494 5.031 .012 -7.819 -.792 -.026 .086 6 96.467 6.036 .012 -8.825 -.792 -.026 .086 7 96.456 7.038 .012 -9.827 -.792 -.026 .086 8 96.453 8.039 .012 -10.827 -.792 -.026 .086 9 96.451 9.039 .012 -11.828 -.792 -.026 .086 10 96.451 10.039 .012 -12.828 -.792 -.026 .086 11 96.451 11.039 .012 -13.828 -.792 -.026 .086 12 96.451 12.039 .012 -14.828 -.792 -.026 .086 13 96.451 13.039 .012 -15.828 -.792 -.026 .086 14 96.451 14.039 .012 -16.828 -.792 -.026 .086 15 96.451 15.039 .012 -17.828 -.792 -.026 .086 16 96.451 16.039 .012 -18.828 -.792 -.026 .086 17 96.451 17.039 .012 -19.828 -.792 -.026 .086 18 96.451 18.039 .012 -20.828 -.792 -.026 .086 19 96.451 19.039 .012 -21.828 -.792 -.026 .086 20 96.451 20.039 .012 -22.828 -.792 -.026 .086 source: spss 23 coefficient of determination test the analysis was used to find how much the independent variable affects a dependent variable. this test can be seen from negelkerke’s r square statistical value. going concern auidit opinion: the role of audit delay, opinion shopping, financial distress, leverage and size of company efrizal syofyan and kesi okta vianti 242 table 6. coefficient of determination test (negelkerke’s r square) step -2 log likelihood cox & snell r square nagelkerke r square 1 96.451a .373 .524 source: spss 23 the results show that the statistical value of negelkerke’s r square is 0.524. it means that 52.4% of dependent variables could result from independent variables while other variables can explain the remaining 46.6%, not within the research. if the statistical value approaches 1, then the effect of independent variables that include audit delay, opinion shopping, financial distress, leverage and size of company on the gc opinion is intense. hypothesis test partial test a partial test is used to find which independent variable consequentially impacts the dependent variable. one of the statistical tests in logistical regression is the wald test, which can test whether an independent variable has a partial impact on the dependent variable. based on the calculations done on spss program version 23, the test result is shown as follows: table 7. variables in the equation b s.e. wald df sig. exp(b) step 1a x1 .012 .008 2.472 1 .116 1.012 x2(1) -22.828 12301.308 .000 1 .999 .000 x3 -.792 .220 12.953 1 ,000 .453 x4 -.026 .018 2.000 1 .157 .974 x5 .086 .181 .226 1 .634 1.090 constant 20.039 12301.308 .000 1 .999 504580819.393 source: spss 23 the first hypothesis in this study is that audit delay significantly and positively impacts gc opinion. table 7 signifies that audit delay shows a positive coefficient with a significance value higher than  = 0.05. it indicates that audit delay partially does not significantly impact gc opinion, and therefore it can be concluded that the first hypothesis is rejected. the second hypothesis is opinion shopping significantly and negatively impacts gc opinion. table 7 indicated that opinion shopping also indicates a positive coefficient with a significance value larger than  = 0.05. it shows that opinion shopping (x2) partially does not significantly influence gc opinion, so in conclusion, the second hypothesis is rejected. the third hypothesis is financial distress influence gc opinion significantly and positively. table 7 shows that financial distress has a positive coefficient of 0.000, less than  = 0.05. it indicates that financial distress (x3) partially has a positive and consequential impact on gc opinion. so, our h3 is supported. the fourth hypothesis is leverage has a significant positive effect on gc opinion. according to table 7, leverage also shows a positive coefficient with a significance value of more than  = 0.05. it suggests that leverage (x4) partially does not significantly impact the gc opinion, and this allows the conclusion that the fourth hypothesis is rejected. the fifth hypothesis is company size has a significant negative impact on gc opinion. according to table 7, company size also shows a positive coefficient with a significance value of more than  = 0.05. it suggests that the company's size (x5) partially does not consequentially impact the gc opinion. therefore the fifth hypothesis is rejected. in conclusion, with a significance level of 5%, the independent variable financial distress partially influences the gc opinion, which means the third hypothesis is accepted. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 235-246 243 audit delay, opinion shopping, leverage, and size of a company partially do not significantly affect the gc opinion, which means the first, second, fourth and fifth hypotheses are rejected. simultaneous test a simultaneous test aims to see the impact of the three independent variables on the dependent variable simultaneously. the statistical test used is the result of the omnibus test of model coefficient testing. the results of the testing are shown in the table below. table 8. omnibus test of model coefficient chi-square df sig. step 1 step 400,639 1 ,000 block 400,639 1 ,000 model 400,639 1 ,000 step 2 step 17,863 1 ,000 block 418,502 2 ,000 model 418,502 2 ,000 source: spss 23 based on table 8, it can be seen that the chi-square (χ2) value of 418,502 is smaller than the chi-square (χ2) table in df 2, which is 5.991 or with a significance of 0.000 so that it rejects h0, which indicates that the addition of independent variables can have a natural effect on the model. discussion the impact of audit delay on gc opinion our results show that the audit delay variable indicates a positive coefficient with sig. value of 0.344 (greater than , 0.05). it suggests that partially audit delay does not significantly impact gc opinion, and therefore h0 is rejected. the results show that a long period of audit completion in a company does not necessarily suggest gc problems and that the companies with prolonged audit delay would not necessarily acquire a gc opinion. in our study, we found that audit delay did not have an impact on audit delay. we argue that companies may experience audit delays due to other factors. such as auditors needing a long time because there are a lot of tests to be conducted and not because management is negotiating with the auditors regarding gc opinion or waiting for management to resolve the gc problems first to avoid issuing a gc opinion. these results comply with the previous studies that state that audit delay does not have a consequential impact on the gc opinion (simamora & hendarjatno, 2019; syahputra & yahya, 2017; widoretno, 2019) the impact of opinion shopping on gc opinion based on the testing, the opinion shopping variable has a positive coefficient with a sig. value of 0.999 (more significant than  = 0.05) means that partially opinion shopping has no major impact on gc opinion; so h0 is rejected, meaning that changing the auditors by the companies after they receive gc opinion does not influence the gc opinion. although a company often changes auditors after receiving gc opinion, it is still unclear whether this reflects opinion shopping practices. after receiving a gc opinion in the preceding year, many companies change their auditor and still receive gc opinion in the following year. therefore, although a company changes their auditor after getting a gc opinion in the preceding year, the new auditor would still release a gc opinion if there is reasonable doubt in the corporation’s ability to continue as a gc. this research result is supported by kartika (2012) and praptitorini & januarti (2011), who state that opinion shopping does not significantly impact the gc opinion. going concern auidit opinion: the role of audit delay, opinion shopping, financial distress, leverage and size of company efrizal syofyan and kesi okta vianti 244 the impact of financial distress on gc opinion the results above show that financial distress has a positive coefficient with a significance value of 0.000 (lower than  = 0.05) which means that partially, financial distress has a considerable impact on the reception of gc opinion and thus, h0 is accepted. auditors pay close attention to the financial condition of a company when giving gc opinion. companies that go through financial distress are undergoing financial issues, liquidity difficulties, inadequate working capital, and continuous losses, thus causing greater possibilities for the company to receive gc opinion. the greater the possibility of the financial failure of a company, the greater the possibility for them to obtain a gc opinion. this result matches the study conducted by rahim (2017), who reported that financial distress influences the gc opinion. a good financial condition can affect the continuity of a business. the continuity of a business is always equated with management’s ability to manage the company to ensure its continuity. when a company experiences a problem (financial distress), the corporate operational activities will be hampered, increasing risks faced by the company when maintaining perpetuity in the following years. it then would affect the opinion given by the auditor. likewise, ramadhani & sulistyowati (2020) state that financial distress affects the gc opinion. the greater the difficulty level of the company's financial condition, the more excellent the opportunity for the company to receive a gc opinion. the impact of leverage on gc opinion from the variable test results, it can be inferred that leverage has a positive coefficient with a significance value of 0.157 (higher than  = 0.05). it means that partially leverage does not significantly impact the gc opinion, and thus h0 is rejected. although the leverage value of a company may be high, they would possibly not get gc opinion from the auditors. it may happen because increased debt could be followed by increased working capital; thus, the company’s condition remains well. according to wulandari et al. (2014), leverage ratio also does not affect the gc opinion. it's due to the company’s ability to manage its assets efficiently to increase sales growth every year. if the sales increase each year, the company will have funds to fulfil its obligations. there is in line with the study performed by kadirisman (2018) and sari & rahayu (2015), reporting that leverage does not influence the gc opinion. the impact of size of company on gc opinion based on the variable test results, company size has a positive coefficient with a significance value of 0.634 (more significant than  = 0.05). it means that partially company size now has a considerable impact on the gc opinion, so h0 is rejected. it shows that large companies cannot necessarily guarantee their business continuity; likewise, small companies that cannot necessarily guarantee their business continuity could receive gc opinion. in the stakeholder theory, managers may be impacted by the stakeholders in managing their company. the more prominent company with the competence management in managing the business could maintain and manage the company assets well. this test result is supported by studies carried out by kadirisman (2018), tandungan & mertha (2016) and wulandari et al. (2014), who reported that company size does not influence the gc opinion. conclusions and suggestion this study examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on going concern (gc) audit opinion. the results show that audit delay, opinion shopping, leverage, and company size does not affect gc opinion. and, the jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 235-246 245 financial distress has a positive effect on gc opinion. this research has limitations that may weaken the results. the research population only utilizes manufacturing companies registered on idx. then, years of observation only run from 2016 to 2019. the study period is only four years; thus, it cannot determine the long-term trend of gc opinion issuance by auditors. also, this study only uses five variables: audit delay, opinion shopping, financial distress, leverage, and company size. future studies are expected to conduct further research regarding gc opinion by adding variables other than audit delay, opinion shopping, financial distress, leverage, and company size. future researchers could extend the study period and are hoped to increase the population to all types of industries listed on idx. investors are advised to evaluate the continuity of corporate activities and the company's value by taking the significance factor of gc opinion before investing. companies are advised to recognize early signs of business bankruptcy by conducting financial reports analysis; they can take actions as soon as possible to avoid those problems. references abdullah, s. n., che a halim, n. f., & puat nelson, s. 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(2014). analisis faktor-faktor yang mempengaruhi auditor dalam memberikan opini audit going concern. jurnal akuntansi universitas udayana, 6(3), 531–558. https://ojs.unud.ac.id/index.php/akuntansi/article/view/8350. microsoft word 36c3-f8e6-dc85-9f20 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.78-89 78 corporate governance characteristics and corporate social responsibility meilani dewinta kristina mantiri1), rizky eriandani2) faculty of economics and business, universitas surabaya, indonesia1,2 article info abstract article history: received: jan 6,2022 revised: april 6, 2022 accepted: jun, 23, 2022 this study aims to analyze the characteristics of corporate governance influencing csr disclosure in banking. implementing good corporate governance allows the company's stakeholders to receive accurate and transparent information about the company's internal conditions through csr disclosure. thus, good corporate governance can affect the company's relationship with its stakeholders to maintain long-term sustainability. the research sample obtained was 180 companies from banking sector companies listed on the indonesia stock exchange for the 2016-2020 period. a multiple linear regression test was used to test the research model. the study results found that foreign ownership, state ownership, size of the board of commissioners, and the proportion of women on the board of commissioners significantly positively affected csr. meanwhile, the proportion of foreign members on the board of commissioners is known to have a significant adverse effect on csr. in addition, the results showed that diffusion ownership, the size of the board of directors, the proportion of women on the board of directors, chairman of the board of directors, chairman of the board of commissioners, and the proportion of foreign members on the board of directors did not affect csr. however, there are differences in the level of information disclosed. furthermore, it can be concluded that the characteristics of corporate governance used in this study do not fully affect csr disclosure in banks. this research enriches the existing literature, considering that the banking sector is often excluded from csr studies because of its specific legal regulations and perceived small environmental impact. in addition, in developing countries, very few studies still analyze the effect of board characteristics on bank csr disclosures. furthermore, this study emphasizes important implications for the banking sector, shareholders, and regulatory bodies keywords: corporate social responsibility, corporate governance characteristics, commercial banks. correspondence: rizki eriandani rizky.eriandani@staff.ubaya.ac.id introduction economic developments and increasingly fierce business competition have made companies increasingly required to be socially responsible. to maintain its business continuity, the company must pay attention to its actions to receive a positive response from all stakeholders. therefore, an accounting concept called corporate social responsibility (csr) emerged, where the concept allows stakeholders to assess the company's social performance. csr is generally disclosed to the public through the company's annual report (fitriyah, 2020). paying attention to csr will allow a company to grow sustainably. haji (2013) found that csr practices and disclosures in companies' annual reports in developing countries have increased. likewise, in indonesia, many companies are starting to realize the importance of csr for the sustainability of their business, so csr disclosure in company annual reports is also getting more attention (siregar and bachtiar, 2010). csr disclosures are related to corporate governance, carried out by the company's management. these principles include transparency, accountability, responsibility, independence, and fairness. good corporate governance allows the company to maintain long-term sustainability because it affects its relationship with shareholders (fitriyah, 2020). applying such principles will enable stakeholders to obtain information about the company's internal conditions, one of which is csr. furthermore, the implementation of corporate governance influences the corporate governance characteristics and corporate social responsibility meilani dewinta kristina mantiri, rizky eriandan 79 company's action decisions so that it reflects the policies, strategies, targets, and expected results of the company's csr implementation. thus, corporate governance is essential in implementing and disclosing csr. the corporate governance characteristics focused on in this study include ownership structure, the board size, and board diversity. previous csr disclosure studies have analyzed corporate governance characteristics' impact but have not included board diversity (esa and ghazali, 2012; rao and tilt, 2016; sriayu and mimba, 2013; susanto and joshua, 2018). the research results by sriayu and mimba (2013) show that ownership structure positively affects csr disclosure. meanwhile, susanto and joshua (2018) state the opposite result. research by esa and ghazali (2012) shows that board size positively affects csr disclosure. however, the opposite result was found in the research of rao and tilt (2016). in addition, this study also included the control variable, firm size. susanto and joshua (2018) show that company size affects csr disclosure positively. however, esa and ghazali (2012) found the opposite. this study again analyzes the impact of ownership structure, the board size, and board diversity on csr disclosure from these inconsistent results. the banking sector companies listed on the idx for the 2016-2020 period are the objects of this research. banks function as intermediary institutions, mainly lending to the public (siringoringo, 2012). therefore, banks play an essential role in the movement of the economy and in improving social welfare. in addition, along with the development of today's business world, banks have become institutions trusted by the public, so public expectations arise regarding bank professionalism (matuszak et al., 2019). several studies have been conducted to analyze csr disclosures in companies, but not many have focused on banks (rao and tilt, 2016; sembiring, 2006; siregar and bachtiar, 2010). based on pp (2012) no. 47, banks should not be obligated to implement csr. nevertheless, most banks continue implementing csr programs and reporting them to the public. therefore, this study replicates matuszak et al. (2019) due to inconsistent empirical results. studies on corporate governance characteristics and csr disclosure in banking in developing countries are still rare. this study contributes to the accounting and economics literature by adding to the empirical results of voluntary disclosures from highly regulated industries in developing countries. this study also discusses research gaps by analyzing the relationship between board characteristics and csr reporting in indonesia as a representative model of a two-tier system. corporate social responsibility (csr) and corporate social responsibility disclosure (csrd) iso 26000 describes csr as a form of corporate responsibility for the impacts of decisions made (rahmi, 2011). so in implementing the decision, the company must pay attention to its stakeholders and maintain the community's welfare by following applicable law. furthermore, research by vurro and perrini (2011) describes csr as a company's efforts to achieve a match between actions and demands received while maximizing the company's chances of survival. thus, it can be said that csr is a form of corporate responsibility to stakeholders to maximize the positive impact of the decisions made so that the company can achieve long-term sustainability. to realize this sustainability, the company must disclose the csr activities that have been carried out so that the stakeholders know it. gray et al. (1995) define csrd as a communication process between companies and stakeholders regarding the social and environmental impacts of the activities that have been carried out. in addition, suhardjanto and nugraheni (2012) found that csrd affects firm value because investors consider csrd in investing. ownership structure and csr disclosure jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.78-89 80 the ownership structure describes the percentage of ownership by parties who own company shares. it is known as the distribution of power and the shareholders' influence on a company's operational activities (susanto and joshua, 2018). the larger the percentage of ownership, it is expected that managers will be more motivated and responsible for making better performance to improve shareholders' welfare (purwanty et al., 2017). this study uses three types of ownership structures, namely foreign ownership (foreign ownership), state ownership (state ownership), and dispersed ownership (ff). ff represents the diffusion of ownership which describes the spread of ownership of a company. the more spread out, the wider the csr disclosure. with extensive disclosure, companies can obtain owner satisfaction (coffie et al., 2018). ��: the greater the dispersed ownership, the higher the csr disclosure. furthermore, oh et al. (2011) found that more extensive foreign ownership in a company has a more decisive influence than foreign practices because of the differences in the value and knowledge of foreign investors. so that the pressure received by companies from foreign owners to disclose csr is high. from these findings, the second hypothesis is as follows. ��: the greater the foreign ownership, the higher the csr disclosure. state-owned enterprises tend to be more receptive to social pressure from the public. haji (2013) found that state ownership affects the extent and quality of csr disclosure. state-owned enterprises should be more sensitive regarding social activities because they are more in the eyes of the public and even indirectly owned by the community. thus, state-owned companies can take more socially responsible actions and disclose information about them to legitimize their existence because every company's actions will get more attention from the public. the greater the percentage of state ownership, the more social responsibility activities are carried out to legitimize the company. ��: the greater the state ownership, the higher the csr disclosure board size and csr disclosure indonesia adopts a two-tier system, so functions are separated between the board of directors and the board of commissioners. uu (2007) no. 40 concerning limited liability companies stipulates that the scope of the board of directors is to manage the company for the benefit. meanwhile, the board of commissioners supervises the board of directors. sembiring (2006) states that the larger the board of commissioners, the easier and more effective supervision will be. when associated with csr disclosure, the pressure on management to disclose csr information will be higher because there is direct supervision from the board of commissioners. coffie et al. (2018) found that the size of the board of directors positively correlates with csr disclosure. ��: the larger the size of the board of directors, the higher the csr disclosure. ��: the more the board of commissioners, the higher the csr disclosure board diversity and csr disclosure orazalin (2019) proved a positive relationship between gender diversity and csr disclosure. the more women in the composition of the board, and the more diverse the board, the higher the level of the breadth of csr disclosure will be. according to matuszak et al. (2019), women are more sensitive to social and environmental issues, thus influencing management decisions. also, the presence of foreign councils is considered to add diverse experiences, so foreign boards are expected to support csr activities and disclosures (abu qa’dan and suwaidan, 2019). corporate governance characteristics and corporate social responsibility meilani dewinta kristina mantiri, rizky eriandan 81 ��: the greater the proportion of women on the board of directors, the higher the csr disclosure. ��: the greater the proportion of women on the board of commissioners, the higher the csr disclosure. � : women as chairpersons on the board of directors have a significant positive impact on the level of csr reporting. � : women as chairman of the board of commissioners have a significant positive impact on the level of csr reporting. ���: the more foreign composition on the board of directors, the higher the csr disclosure. ���: the more foreign composition on the board of commissioners, the higher the csr disclosure this study includes firm size as a control variable. the size of large companies is considered more sustainable because the resources they have are greater in number when compared to companies with small sizes (kamil and herusetya, 2012). in addition, the larger the company, the greater the supervision and attention it receives from the public (matuszak et al., 2019). siregar and bachtiar (2010) stated that the larger the company, the greater the assets owned to be distributed at the cost of csr. research methods the sample selection used several criteria. first, banks are listed on the idx for 20162020. second, banks that do not take corporate actions such as mergers, acquisitions, or liquidations. third, the bank publishes annual financial statements ending every december 31, and the currency unit used is rupiah. fourth, banks that include csr disclosure reports in a row. the total sample obtained is 180 company years. the variables in this study consisted of the dependent, independent, and control variables. the dependent variable in this study is the csr disclosure index measured by the same technique as the research conducted by matuszak et al. (2019). the disclosure index was generated through a review of the csr literature, 2016 gri standards, and a review of bank statements. it combines several items into more general groups and incorporates aspects specific to the banking sector. there are 29 disclosure items in the csr measurement index. furthermore, the disclosed item will be given a score of '1' and '0' if it is not disclosed. the csr disclosure score will be calculated by comparing the number of items disclosed with those that should be disclosed. the independent variables of this study are the ownership structure and characteristics of the board. diffusion of ownership (ff) shows that share ownership is spread, measured according to the percentage of shares owned by the public with less than 5%, excluding shares owned by management and treasury. a dummy measures foreign ownership (fsis). score '1' if it has more foreign shareholders than indonesian shareholders, and '0' otherwise. state ownership (sts) is measured based on the percentage of state-owned shares. lnmb shows the size of the board of directors by calculating the natural logarithm of the total members of the board of directors. lnsb by calculating the natural logarithm of the entire board of commissioners. the composition of female members on the board of directors (sharewmb) shows the proportion of the number of women on the board of directors. the composition of female members on the board of commissioners (sharewsb) compares the number of women on the board of commissioners to the total number of commissioners. this study also distinguishes between the variables of the female board of directors (cmbwom) and female commissioners (csbwom). score '1' if the board of directors or commissioners' chairman is a woman. the composition of foreigners on the board of directors (sharefmb) is measured by calculating the proportion of foreign members on the board of directors. foreign composition on the board of jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.78-89 82 commissioners (sharefsb): assessed by looking at how significant the share of foreigners on the board of commissioners is. the control variable used is the size of the bank by calculating the natural logarithm value of the total assets of each bank. the data obtained will be tested using a multiple linear regression test. the model used for the test is as follows: � ���� = �� + ��,���� + ��,��� � + ��,�� � + ��,������ + ��,���� � + ��,�� ℎ�� !�� + ��,�� ℎ�� ! � + � ,�����!"# + � ,��� �!"# + ���,�� ℎ�� ��� + ���,�� ℎ�� � � + ���,�����$ + %��………………………… (1) csri; disclore index. ff; dispersed ownership. fsis; foreign ownership. sts; stated-owned enterprises. lnmb; the size of the board of directors. lnsb; the size of the board of commissioners. sharewmb; the proportion of women on the board of directors. sharewsb; the proportion of women on the board of commissioners. cmbwom; women as chairpersons on the board of directors. csbwom; women as chairman of the board of commissioners. sharefmb; foreign composition on the board of directors. sharefsb; foreign composition on the board of commissioners. results and discussion the descriptive statistics in table 1 were carried out for the independent and control variables, which were not dummy variables. from table 1, it is known that the average csri is known to exceed 50%. therefore, the index shows most of the samples have disclosed csr according to the indicators used in this study. furthermore, the 11% percentage shown in the sts average also shows that most of the sample are not state-owned banks, so it can be said that most banks in indonesia are privately owned banks. table 1. descriptive statistics variable obs. min. max. mean std. dev. csri 180 0.069 0.966 0.52625 0.218038 ff 180 0.000 0.643 0.23217 0.169672 sts 180 0.000 0.799 0.11122 0.245946 lnmb 180 1.099 2.485 1.84381 0.407426 lnsb 180 0.693 2.398 1.53964 0.419306 sharewmb 180 0.000 0.750 0.18981 0.183107 sharewsb 180 0.000 0.500 0.13152 0.143458 sharefmb 180 0.000 0.571 0.08474 0.135773 sharefsb 180 0.000 0.556 0.13814 0.199054 lnta 180 14.674 21.137 17.70750 1.655323 there is no indication of a multicollinearity problem (mean vif = 3.66, and the tolerance value was more than 0.1). furthermore, the research data were free from autocorrelation problems (dw = 1.525). moreover, spearman's rank correlation showed no heteroscedasticity problem in the research data (mean sig. (2-tailed) = 0.71). based on these results, the model is feasible to test the hypothesis. in table 3, the f-test shows that the independent and control variables simultaneously affect the dependent variable (sig.= 0.000). adjusted �� describes the independent variable, and the control explains the dependent variable by 55.1%. in contrast, other factors outside the model explain the remaining 44.9%. corporate governance characteristics and corporate social responsibility meilani dewinta kristina mantiri, rizky eriandan 83 table 2. dummy variable variable proportion fsis 33.89% cmbwom 7.22% csbwom 10.56% table 3 shows that ff has no significant effect on csr disclosure (��: 0.074; sig: 0.205). this result may be due to the composition of the study sample with a reasonably low ownership spread. the data can be seen from the mean ff (table 2), which shows a value of 0.232 or 23.2%. thus, these scattered shareholder expectations may not significantly impact csr reporting. in addition, the results of this study may also be due to the rights of minority investors being violated by majority investors such as state governments or foreign investors (matuszak et al., 2019). this condition limits the behavior of minority investors due to the more significant influence exerted by the majority investors on the company's csr disclosures. thus, it can be concluded that �� is rejected. foreign ownership (fsis) has a significant positive effect on csr disclosure (��,: 0.187; sig: 0.003). thus, �� was accepted. these results align with oh et al. (2011). it can be said that today most companies in asia are influenced by western-style management systems, which are assumed to have a higher social contribution. by considering stakeholder theory, the more significant the proportion of foreign ownership in a company, the higher the pressure the company feels to meet its expectations, especially regarding higher social contributions. so it can be said that foreigners own the more a company, the more information related to csr will be disclosed more transparently and widely (orazalin, 2019). in addition, foreign investors also want to show the company's clients or customers that the company is reliable and responsible (oh et al., 2011). it is made in such a way because a good image will affect client loyalty to the company. tabel 3. regression result variable coeff. t sig. (constant) -.935 -4.446 .000 ff .074 .825 .205 fsis .187 2.776 .003 sts .176 2.721 .003 lnmb -.084 -1.276 .102 lnsb .118 2.282 .012 sharewmb .034 .494 .311 sharewsb .192 1.913 .028 cmbwom .070 1.462 .073 csbwom -.008 -.188 .425 sharefmb -.180 -1.119 .132 sharefsb -.319 -2.856 .002 lnta .077 4.312 .000 adjusted �� 0.551 f 19.276 sig. .000 state-owned enterprises (sts) significantly positively affect csr disclosure (��: 0.176; sig: 0.003). hypothesis 3 is accepted. this result is in line with the findings of campbell (2007), jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.78-89 84 which states that governments in developing countries tend to control essential resources and play an increasingly important role in setting rules to create norms, especially those related to csr activities. the results of this study are also in line with research conducted by muttakin and subramaniam (2015), which found that state-owned enterprises have a significant positive effect on csr disclosure. state-owned enterprises tend to be more monitored and cared for by the public, so companies will increasingly receive pressure from the public to pay more attention to csr implementation. in addition, with extensive government ownership in a company, the government will also be directly involved in the reporting of csr activities that have been carried out so that there will be direct supervision regarding what is reported and the extent of the information disclosed. the acceptance of �� and �� triggers the rejection of ��. although contradicting susanto and joshua (2018), these results are in line with the research of matuszak et al. (2019). these results illustrate that investors do not have sufficient rights to influence companies regarding csr disclosure. their rights are limited because of most investors, such as state governments or foreign investors. the size of the board of directors (lnmb) does not affect csri (��: -0.084; sig: 0.102), meaning that hypothesis 4 is rejected. these results align with research conducted by orazalin (2019) and sufian and zahan (2013). the causal factor that can be considered for this result is the separation of functions and competencies between the board of directors and the board of commissioners, making it more difficult for directors to access information about the company. because of these difficulties, the board of directors performs their duties less effectively (matuszak et al., 2019). companies with a one-tier system will make it easier for the board because the operational and supervisory functions become one. all information about the company is in one container. in addition, guest (2009) conducted research in the united kingdom and stated that the small number of board members meant the board did not have a wide range of expertise. it takes extra human resources to make csr disclosures because many aspects need to be considered, so it is necessary to consider the board size to do the work. based on table 3, the size of the board of commissioners (lnsb) has a significant positive effect on csr disclosure (��: 0.118; sig: 0.012). hypothesis 5 is accepted. this result is in line with research conducted by novianti & eriandani (2022) and siregar & bachtiar (2010), which stated that the larger the size of a board of commissioners, the wider the csr disclosures carried out. this result is based on the argument of coller, and gregory (1999) in sembiring (2006), which states that the large size of the board of commissioners will make controlling the ceo easier, and the effectiveness of supervision by the board of commissioners will be higher. this result confirms the stakeholder theory, where a large board of commissioners represents shareholders and other stakeholders (pucheta-martínez dan gallego-álvarez, 2018). therefore, a large board of commissioners, and company management, will also be increasingly required to disclose csr more broadly. sharewmb shows that this variable has no significant effect on csr disclosure (��: 0.034; sig: 0.311). hypothesis 6 is rejected. this result is in line with the research conducted by yarram dan adapa (2021), which states that the share of women on the board of directors does not affect csr disclosure. except at a certain aggregate level, the share of women will only affect csr disclosure. due to the limited scope of the behavior of female directors and burdensome work pressures. in addition, another contributing factor is that female directors may be isolated because they have been excluded from the social networks female directors, so there is limited access for female directors to speak. the results of this test can also be related to hypothesis 7, where the composition of women on the board of commissioners affects csr disclosure. tremendous pressure on the board of directors due to the large composition of women on the board of commissioners. the composition of women on the board of directors does not affect csr disclosure because what determines the composition of women on the board of commissioners is more decisive. corporate governance characteristics and corporate social responsibility meilani dewinta kristina mantiri, rizky eriandan 85 sharewsb has a significant positive effect on csr disclosure (��:0.192, sig. 0.028). hypothesis 7 is accepted. the results of this study can be based on the argument that women are more sensitive to social and environmental problems, so they have different personalities, experiences, values, points of view, leadership styles, and ways of communicating with their male counterparts (matuszak et al., 2019; orazalin, 2019). with the function of the board of commissioners, there will be demands for the board of directors who are authorized to influence management decisions to pay more attention to social and environmental performance. thus, it can be said that the greater the share of women on the board of commissioners of a company, the greater the pressure the board of directors receives to disclose csr more broadly. women as chairman of the board of directors (cmbwom) have no significant effect on csr disclosure (sig. 0.073). women as chairman of the commissioners (csbwom) also proved to have no significant effect on csr disclosure (sig. 0.425). this result is because of the limited scope of female directors' behavior and burdensome work pressures. in addition, another contributing factor is that female directors may be isolated because they are excluded from the social networks of female directors, so there is limited access for female directors to speak (yarram dan adapa, 2021). the function of the board of commissioners is only to supervise and provide advice to the board of directors, so the gender of the chairman of the board of commissioners does not affect the extent of csr disclosure. thus, hypotheses 8 and 9 cannot be accepted. the foreign composition of the board of directors (sharefmb) and commissioners (sharefsb) does not significantly affect csr disclosure. therefore, hypotheses 10 and 11 were rejected. this result is in line with the research conducted by lau et al. (2014) and beji et al. (2020). foreign directors seem to pay attention to local social development. in addition, with the presence of a foreign director, the company may have easy access to a broader social network, have better communication skills, and diversify and international expertise (tihanyi et al., 2005). however, this result may be since the share of foreign members on the board of directors is insufficient to produce a significant effect (oh et al., 2011), so the decision results are still dominated by the votes of the native directors. there is a statement that there are several factors that cause the absence of a significant positive influence between foreign boards of commissioners and csr disclosure, including differences in the leadership styles of foreign members and the absence of a high sense of belonging to the company (rahma and aldi, 2020). so there is not enough motivation to create high corporate value. in addition, in research conducted in america where a one-tier system is applied, foreign boards make the company's performance worse due to ineffective monitoring and create value only when the company is highly dependent on foreign markets (masulis et al., 2012). the control variable, company size, represented by the lnta variable, shows that company size affects csr disclosure positively and significantly. similar results were found by matuszak et al. (2019). consider the legitimacy theory, where large companies will receive tremendous social pressure. the amount of social pressure will increase public attention to the actions taken by the company so that large companies will try to meet social expectations so that the "social contract" can be maintained. csr disclosure can be a company's effort to maintain the "social contract." conclusions and suggestion based on the study results, it can be said that the banking sector companies listed on the idx for the 2016-2020 period have carried out csr activities recommended by the indonesian government and disclosed them. however, there are differences in the level of information disclosed. as it is known that only 4 out of 11 hypotheses are accepted in this study, so the researcher concludes that the characteristics of corporate governance do not fully affect csr disclosure in banks. investors or stakeholders often consider the characteristics of corporate jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.78-89 86 governance to make decisions. however, based on the results of this study, it can be said that in assessing a company by looking at its csr disclosures, investors or other stakeholders must look at how banks carry out the csr disclosure from time to time. therefore, investors or stakeholders cannot only pay attention to corporate governance characteristics to discover how to disclose csr by banks. the findings of this study have important implications for policymakers, regulators, practitioners, the banking industry, and stakeholders. first, the findings show that commercial banks in indonesia have implemented csr reporting practices. however, the level of disclosure of social and environmental information is not too high. the findings show that the size of the board of directors increases csr reporting. policymakers, regulators, and banks should advance corporate governance practices and promote transparency of csr disclosures. the findings also suggest that board gender diversity positively impacts csr reporting, thereby highlighting the role of female directors in promoting csr practices in a developing country like indonesia. meanwhile, this study shows that banks with foreign ownership and government ownership disclose more comprehensive csr information from the ownership perspective. in this study, the researcher faced several limitations. first, the sample size is limited because some banks do not meet the predetermined criteria. second, there are obstacles in obtaining research journals related to the board of commissioners because most of the research related to csr disclosure is carried out in countries that implement a one-tier system. third, the only source of data related to csr is obtained by researchers from the annual report and sustainability report. if the company has other media channels for csr information, then researchers are not reachable. several recommendations are given to further researchers. first, future research should include new variables to find other factors that influence csr disclosure. for indicators of csr disclosure, further research can consider the gri standards so that the data obtained will be comprehensive. further research is also expected to reach other sources the company uses as a channel of information related to csr disclosure. references abu qa’dan, m. b., & suwaidan, m. s. 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(2021). board gender diversity and corporate social responsibility: is there a case for critical mass? journal of cleaner production, 278. jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.275-286) e-issn 2303-0364 275 analysis financial services cooperation and the factors affecting it viewed from customer perspectives yurniwati1)* , zuli falida folza2, yessel pissi3 andalas university faculty of economics 123 yurniwati.fekon.unand@gmail.com1) zulifalidafloza@gmail.com2) yesselpissi@gmail.com3 ) abstract sharia financial services cooperative (kjks) is a cooperative whose business activities are engaged in financing, investment, and savings under the profit-sharing pattern (sharia). however, the funding provided by kjks currently has a high risk, thus disrupting the performance of kjks. the purpose of this study was to analyze the financing of problems in kjks in the city of padang. the study was conducted on inefficient kjks obtained from kjks which had the lowest increasing return to scale and decreasing return to scale values. the variables studied were non-performing financing (npf) as the dependent variable and religiosity, financing planning, revenue sharing, initial administration requirements, and kjks evaluation as an independent variable. the method of analysis uses descriptive analysis and hypothesis test analysis. the results showed the average level of non-performing financing (npf) kjks is at high risk, kjks which has an npf value above 5% as required by bank indonesia. but there are kjks whose npf has decreased every year such as the parak rumbio and surau gadang, batu gadang, ampang, kurau pagang domains. description of the variable of religiosity found the respondents have a good intention to pay the installment financing. the results of hypothesis testing prove that customer religiosity has a significant effect on problem financing. financing planning does not affect problem financing. customer income has a significant effect on problem financing. the initial administrative factor does not affect problem financing. the evaluation factor by the kjks does not affect problem financing. keyword: problem funding; religiosity; funding planning; kjks *corresponding author email: yurniwati.fekon.unand@gmail.com doi: https://doi.org/10.33369/j.akuntansi.10.3.275-286 introduction currently, islamic financial institutions are experiencing rapid development. this can be proven by the increase in total sharia financial assets in the last 4 years to reach rp.306 trillion or equivalent to 4.8% of total national banking assets. as of june 2016, there were 12 sharia commercial banks, 22 sharia business units (uus), and 165 sharia rural banks in 2,557 branch offices throughout indonesia (www.bi.go.id/, accessed february 5, 2017). on a microscale this was also followed by the development of the sharia microfinance institution (lkms), the only thing that is of concern is the islamic financial services cooperative (kjks), (infobanknews.com, 2017). kjks is a cooperative whose business activities are engaged in financing, investment, and savings under the profit-sharing pattern (syariah), (kepmen, 2004). the purpose of establishing kjks according to the republic of indonesia minister for cooperatives and smes regulation no. 35.3 / per / m.kukm / x / 2007, including increasing economic empowerment programs, especially among micro, small and medium enterprises (msmes) and cooperatives through the sharia system, encouraging sharia economic life in micro, small and medium business activities in particular and the indonesian economy in general and increase the enthusiasm and participation of community members in kjks activities. kjks business through the financing provided has a great risk. financing is the provision of loans to meet the needs of those who lack funds both for productive needs (business improvement) and for consumptive needs (ayuningtiyas, 2012). in financing, there is an mailto:yurniwati.fekon.unand@gmail.com mailto:zulifalidafloza@gmail.com mailto:yesselpissi@gmail.com mailto:yurniwati.fekon.unand@gmail.com https://doi.org/10.33369/j.akuntansi.10.3.275-286 analysis financial services cooperation and the factors affecting it viewed from customer perspectives yurniwati, zuli falida folza and yessel pissi 276 element of risk, namely uncertainty in the return of financing. this is what is known as bad credit or non-performing financing (non-performing financing / npf). not a few islamic financial institutions went bankrupt due to the problem of bad credit (abdulkader, 2013). the history of the presence of kjks in the city of padang began in 2010 with the realization of the urban micro credit (kmk) budget through the baitul maal wat tamwil sharia financial services cooperative (kjks-bmt) by the padang city government. at that time the padang city government realized the kmk budget through kjks bmt in 54 villages, with each village receiving a fund of rp. 300,000,000. the total amount of funds channeled to 54 villages is rp 16,200,000,000. this budget allocation comes from the west sumatra province regional budget and padang city. the year 2011 are-establishing 20 kjks and in 2012 continued with the establishment of 30 kjks so that a total of 104 kjks were spread across 11 sub-districts of padang city (novitasari, 2010). problematic financing will hurt kjks, both financially and non-financially (maulidia, 2016). financial losses include not meeting revenue targets, disruption of cash flow, and reducing capital because the costs are greater than income. while non-financial losses include declining performance and soundness of kjks.the kjks and the customer before entering into a financing transaction always agree with between the two parties, which is stated in a financing agreement. thus both are bound by agreements and laws that have been made together. in essence, sometimes there are breaches of promises made by members who do not carry out their obligations to the relevant kjks, which had previously been a joint agreement between the two, both intentional and unintentional (listanti, 2015). non-performing financing (npf) is a ratio used to measure the ability of an institution to cover the risk of failure to repay loans by debtors. npf reflects credit risk, the higher the npf level, the higher the credit risk borne by the bank (marantika, 2013). npf ratio is the ratio used to measure the risk of failure from financing, where npf is the ratio between non-performing financing (which is included in the criteria for substandard, doubtful, and loss) and the total financing channeled (maulidia, 2016). bank indonesia regulations regarding safe npf levels are not more than 5%. this provision indicates that the banking business can continue to run even increase if the bank as an intermediary institution can manage credit products by adhering to the principle of prudence (dendawijaya, 2005). similar to islamic banking, kjks can also be measured by the quality of its financing from the npf ratio. the higher this ratio, shows that the quality of financing is increasingly unhealthy (wijayanti, 2014). what are the factors that cause high problem financing? factors affecting npf can be seen from the side of customers (debtors), financial institutions (creditors), and other external (external) factors. several studies have been conducted to analyze the factors that affect npf. siregar (2013), research on the character of sharia bank debtors in fulfilling obligations found that decreasing the amount of problem financing in bprs with a strong religious, persistence, and pressure approach, gave positive results on resolving customer obligations. in siregar (2013) study, religiosity and economic behavior are linked based on research by german political economist and sociologist (weber, 1905). in his book, the protestant ethic and the spirit of capitalism, explains that modern capitalism developed in western europe and america thanks to this protestant ethic. the protestant reformation (calvinism), has given birth to fundamentally new values, which provide the impetus for businesses that activate the economy. the results of this study indicate. in financing, religiosity concerns the issue of how customers apply islamic law which will have an impact on their intentions. results of research conducted by novitasari (2010; harmoyo (2012; wijayanti (2014); yuliana (2016) shows that customer intentions have a significant effect on npf. jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.275-286) e-issn 2303-0364 277 however, ayuningtiyas (2012) found that intention did not affect npf. this gives impetus to businesses that activate the economy. the results of this study indicate. in financing, religiosity concerns the issue of how customers apply islamic law which will have an impact on their intentions. results of research conducted by novitasari (2010; wijayanti (2014; yuliana (2016) shows that customer intentions have a significant effect on npf. however, ayuningtiyas (2012) found that intention had no effect on npf. which gives impetus to businesses that activate the economy. the results of this study indicate. in financing, religiosity concerns the issue of how customers apply islamic law which will have an impact on their intentions. their research shows that customer intentions have a significant effect on npf. however, (ayuningtiyas, 2012) found that intention did not affect npf. yuliana (2016) shows that customer intentions have a significant effect on npf. however, ayuningtiyas (2012) found that intention did not affect npf. yuliana (2016) shows that customer intentions have a significant effect on npf. however, yuliana (2016) found that intention did not affect npf. previous research that also examined the problematic financing was carried out by ayuningtiyas (2012; wijayanti (2014) who found that financial planning did not affect the npf. other variables found by previous researchers that affect npf are customer income (novitasari, 2010). the initial requirements administration factor (ayuningtiyas, 2012; wijayanti, 2014) and evaluation by the kjks (listanti, 2015) which were also previously examined showed no effect on npf. the relationship between religiosity illustrates the relevance between the teachings of islam as stipulated in the qur'an and sunnah about the need to hurry up paying debt obligations. this is what is practiced by muslims when paying their obligations to the financial institutions concerned. kjks is a financial institution that uses islamic approaches so that it can encourage customers to have a better intention from forming to completing financing. but in reality, kjks still often has a high npf (siregar, april 2013). financing planning is the first step in designing a strategy that is carried out by the customer in managing loan funds. this can give an idea to the kjks that the financing provided can be managed following the plan, while the customer making plans related to the use of loan funds will facilitate the customer in returning the loan funds. however, in reality, this initial planning is often not under its objectives. customers as debtors who obtain financing from kjks must repay loans received by the agreement made. then the customer's income is an important element so that the obligation to pay for the financing obtained can be fulfilled. financing administration includes activities in the form of gathering information, presenting data, recording, mastering documents related to the process of financing activities by related work units in the implementation of sound financing management. when applying for a loan, a client is required to fulfill the loan application requirements set by the agency that provided the loan. any financial institution in the form of a bank or a sharia financial institution such as kjks must-have requirements when lending to customers. requirements that have been met can be considered in providing financing. evaluation is an assessment process. in financing, evaluation can be interpreted as a process of measuring the effectiveness of the financing stages from the establishment to completion. cooperatives as financial institutions that provide financing can conduct evaluations such as following up on customers who have not paid installments on the financing obtained and monitor the effectiveness of funds utilized by customers. the evaluation conducted by the cooperative is expected to help the customer to control during the loan period. each customer has a different character in assessing whether an evaluation conducted by a cooperative has a positive or negative impact on its financing. research on problematic financing (npf) in kjks in padang city, is an interesting actual phenomenon to be observed, one of which is the factors that influence from the customer's perspective. husni (2016) found that only 14 kjks were efficient. the assessment analysis financial services cooperation and the factors affecting it viewed from customer perspectives yurniwati, zuli falida folza and yessel pissi 278 uses data envelopment analysis (dea) based on a return to scale analysis. cooperative will have one of the conditions of return to scale, namely the increasing return to scale (irs), constant return to scale (crs), or decreasing return to scale (drs) (siswandi, 2004; wira, 2015). kjks is said to be efficient if it has a crs value equal to 1 (one). in this study, it will be examined how is the level of npf on kjks inefficient, and is there a difference in the level of npf on kjks that tends to be efficient and inefficient? how does the influence of customer religiosity, financial planning, customer income, administration initial requirements, and evaluation of kjks on problem financing? research on problematic financing in the city of padang was conducted at kjks categorized inefficiencies which can be grouped as increasing returns to scale (irs) or decreasing return to scale (drs) criteria. cooperatives with irs criteria mean that the cooperative is inefficient but there is still hope to achieve efficiency, while cooperatives included in the drs criteria mean the cooperative is inefficient but it is difficult to immediately reach efficiently. the author's focus is on inefficient cooperatives with drs criteria at 5 kjks which have the lowest scale and 5 kjks which have the lowest irs value. theoretical framework and hypotheses islamic financial institutions according to the national sharia board (dsn), a sharia financial institution is an institution that issues sharia financial products and has received an operating license as a sharia financial institution (dsn-mui, 2003). islamic financial institutions carry out their activities based on islamic sharia principles. sharia microfinance institutions are microfinance institutions that are based on sharia operations (maulidia, 2016). at present, thanks to the growing development of the sharia economy in indonesia, sharia-based microfinance institutions are also increasing both in number and performance (amri and widyaningsih, 2016). one of the sharia financial institutions in the city of padang is the islamic financial services cooperative (kjks). according to the decree of the state minister for cooperatives and small and medium enterprises of the republic of indonesia number 91 / kep / iv / kukm / ix / 2004, (kepmen, 2004). kjks is "a cooperative whose business activities are engaged in financing, investment, and savings according to profit-sharing patterns (sharia)." financing according to law no. 10 of 1998, financing is the provision of money or bills that can be equaled, based on an agreement or agreement between the bank and the party that requires the financed party to return the money or claim after a certain period with compensation or profit-sharing (law, 1998). non-performing financing according to bank indonesia circular no. 9/24/dpbs year 2007 concerning the bank's health assessment system based on sharia principles, non-performing financing is financing that occurs when the debtor (mudarib) for various reasons cannot fulfill the obligation to return the financing funds (loans). non-performing financing ratio non-performing financing(npf) is a ratio used to measure the ability of an institution to cover the risk of failure of credit repayment by the debtor. npf reflects credit risk, the higher the npf level, the higher the credit risk borne by the bank (mahsyud ali, 2008). the formula for calculating the npf ratio is as follows: jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.275-286) e-issn 2303-0364 279 npf= 𝑃𝐵 (𝐾𝐿+𝐷+𝑀) 𝑇𝑜𝑡𝑎𝑙𝑃𝑒𝑚𝑏𝑖𝑎𝑦𝑎𝑎𝑛 x 100% hypothesis the hypothesis is an initial statement that must be tested for truth. the hypothesis arises from a review of several studies that are used as a reference for this research. based on the previous theoretical and research studies, the following hypotheses were made: the influence of customer religiosity on non-performing financing religiosity concerns the issue of how a customer implements islamic law that will later have an impact on his faith in financing. the relationship between religiosity and customer intentions illustrates the relevance between the teachings of islam as stipulated in the qur'an and sunnah about the need to immediately repay debt obligations with the reality practiced by muslims when paying their obligations to the financial institutions concerned. customers are a type of belief, trust, or willpower. the customer's intention is related to the good intention of the customer to repay the loan that has been made based on an agreement that has been agreed with the institution that provided the funds. this customer's intention is related to the nature or character of a person. the nature or character of the prospective customer (group members) who will be given credit funds must meet the requirements specified by the lender. to find out the nature of the prospective debtor can be known from the background of prospective debtors, both work and personal. then a customer's intention must be high to be able to fulfill his obligations to pay installments on the financing provided to him. research conducted by siregar (2013) shows that the religious approach influences the npf and has relevance to the customer's intention in completing its financing. the religious approach can be used as an effort to reduce the level of npf in islamic banks. meanwhile, research conducted by novitasari (2010; wijayanti, (2014; yuliana, (2016) showed results that customer i'tikad had a significant effect on npf and microcredit shari'a baitul maal wa tamwil. referring to the research, so the hypotheses that can be developed, are: h1: customer religiosity variable has a significant effect on non-performing financing effect of financing planning on non-performing financing financing planning is the first step in designing a strategy that is carried out by the customer in managing loan funds. this can give an idea to the kjks that the financing provided can be managed as planned, while for the customer making plans related to the use of loan funds will facilitate the customer in returning the loan funds. but in reality, this initial planning is often not following its objectives. research conducted by apriliani (ayuningtiyas, 2012; wijayanti, 2014) shows the results that financial planning has no significant effect on nonperforming loans in the sharia micro-finance institution baitul maal wa tamwil. referring to the results of the two studies, the hypotheses that can be developed are: h2: the variable of financial planning has a significant effect on non-performing financing the influence of customer revenues on non-performing financing in the big indonesian dictionary, income is the result of work (business and so on). customers as debtors who obtain financing from kjks, should repay loans received under the agreement made. then the customer's income is an important element so that the obligation to pay for the financing obtained can be fulfilled. research conducted by popita (2013) results of his research shows that customer income has a significant effect on npf seen from the perspective of financing partners on bmt, so the hypotheses that can be developed are: analysis financial services cooperation and the factors affecting it viewed from customer perspectives yurniwati, zuli falida folza and yessel pissi 280 h3: customer income variable significantly influences the non-performing financing effect of administrative prerequisites on non-performing financing in granting financing to customers, it is necessary to have terms and agreements between the parties that provide financing and those who receive financing or better known as customers. financing requirements forkjks must be arranged and implemented properly so as not to complicate and benefit both parties. ayuningtiyas (2012); popita (2013); wijayanti (2014) examined the effect of the initial administrative requirements on non-performing financing and bad credit on bmts. the study showed no significant effect between the administration of the initial requirements with non-performing financing and bad credit on bmt. so, the hypothesis that can be developed is: h4: initial requirements administrative variables have a significant effect on non-performing financing the influence of evaluation by the sharia financial services cooperative on non-performing financing in financing, evaluation can be interpreted as a process of measuring the effectiveness of the financing stages from the establishment to completion. kjks as a financial institution that provides financing can conduct evaluations such as following up on customers who have not paid installments on the financing obtained. the evaluation conducted by the cooperative is expected to help the customer to control financing during the loan period. each customer has a different view in assessing whether evaluations conducted by cooperatives have a positive or negative impact on their financing. based on research conducted by popita (2013), the results show that evaluation does not significantly influence the problematic financing and nonperforming loans of the islamic microfinance institutions baitul maal wa tamwil, h5: the evaluation variable by the kjks has a significant effect on non-performing financing methods research design this research is descriptive verification research that describes the relationship between the independent variable and the dependent variable. the unit of analysis examined is a dyad that consists of organizations namely kjks and individuals, namely customers. the level of researcher intervention in this study is minimal because the researcher only studies events as they are, without manipulating and/or controlling and simulating. time horizon, this research was carried out once (one-shot). variables and measurements the dependent variable (bound) in this study is non-performing financing (npf). indicator npf variable is the cause of customer incapability in financing. the independent variables in this study include problem funding; religiosity; funding planning. table 1. variable operations no variable indicator 1 customer religiosity implementation of islamic sharia, customs, determination, customer intentions 2 financing planning the submission process, realization of planning, planning function 3 customer revenue benefits, the ability to pay off jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.275-286) e-issn 2303-0364 281 no variable indicator 4 initial administration requirements convenience when applying for financing, excellence when applying for financing 5 evaluation by kjks customer evaluation regarding the service and performance of kjks employees source: author processed, 2017. data and data collection methods the data used in this study consisted of primary data and secondary data. primary data were obtained through a questionnaire aimed at kjks customers. secondary data used in this study are efficiency data kjks in padang based on decreasing return to scale (drs), kfks npf report in padang in 2014-2016. data collection methods used in this research are field studies and literature studies. the field study used a questionnaire that was made in the multiplechoice category using a likert scale because the researcher wanted to find out the influence of customer factors on the npf on kjks in padang city. population and sample the population of this study is for kjks are all islamic financial services cooperatives (kjks) in the city of padang. the sampling technique is purposive sampling, which is a sampling method based on certain criteria established by researchers (sekaran, 2006). the criteria set are cooperatives based on the dea efficiency measurement method with a return to scale analysis including those with inefficiency with decreasing return to scale (drs) criteria at 5 kjks having the lowest scale and 5 kjks with the lowest increasing return to scale (irs). while the sample collection method for customers is simple random sampling is a random sampling technique without certain considerations (sugiyono, 2013). the customers selected from 5 kjks that have been determined are chosen randomly. analysis method 1) descriptive analysis of percentages 2) hypothesis test: statistical test f (simultaneous test) and statistical test t (partial test) result and discussion development of kjks npf ratio in padang city in 2014-2016 the following are the average kfks npf levels in 11 districts in padang during 20142016: table 2. kjks npf level by subdistrict in padang no sub-district 2014 2015 2016 1 lubuk begalung 21.18% 22.48% 19.61% 2 south padang 30.81% 30.10% 31.36% 3 west padang 13.29% 14.11% 12.78% 4 east padang 27.66% 32.63% 28.22% 5 kuranji 10.80% 10.94% 10.06% 6 lubuk kilang 9.38% 3.50% 2.23% 7 north padang 18.98% 15.32% 13.35% 8 pauh 9.82% 7.72% 7.95% 9 nanggalo 7.58% 8.32% 7.30% 10 koto tangah 14.59% 14.79% 17.61% 11 bungus teluk kabung 35.80% 28.41% 27.52% average 19.35% 19.40% 17.63% source: author processed, 2017. analysis financial services cooperation and the factors affecting it viewed from customer perspectives yurniwati, zuli falida folza and yessel pissi 282 based on the table, the average npf of kjks in padang city grouped into 11 subdistricts was in the npf level which was very risky or not good, namely, for 2014 the average npf rate was 19.35%, in 2015 it was 19.40%, and in 2016 experienced a decrease of 17.63%. this is based on the guidelines for the maximum gross npf level issued by bank indonesia, which is a maximum of only 5% as a tolerant figure for the health of an lks. if the npf level is above 5%, then it can be concluded that the npf on the kjks is not good even very risky. the npf level for kjks that became the object of research is 10 kjks which has the lowest drs and irs values shown in the table below: table 3. npf level of research object no. kjks name 2014 2015 2016 1 kubu marapalam 33.60% 43.74% 31.34% 2 back of the cottage 13.23% 26.35% 26.55% 3 surau gadang 9.54% 8.45% 6.99% 4 parak rumbio realm 70.52% 30.30% 27.61% 5 parak gadang timur 52.16% 50.01% 64.04% 6 koto pulai 0.95% 15.99% 6.88% 7 gadang stone 8.70% 0.00% 1.97% 8 tangi pia 0.00% 5.94% 9 ampang 10.53% 2.42% 2.31% 10 kurao intern 7.55% 3.77% 4.15% average 35.81% 31.77% 31.31% source: kjks financial report (2017). based on the table, it can be seen that the average npf annually fluctuates. however, if it is focused on each kjks, there are kjks that have npf levels that decline each year. for example, kjks ampang, the npf rate in 2014 of 10.53% decreased in 2015 to 2.42 %% then decreased again in 2016 to 2.31%. kjks surau gadang in 2014 had an npf rate of 9.54%, in 2015 it decreased to 8.45%, then in 2016, it declined again to 6.99%. the npf level which is classified as high and often fluctuating, of course, makes the return of financing that has been distributed by kjks to customers very disturbed. the impact of this high and fluctuating npf certainly reduces the efficiency of a financial institution. the analysis results for returning the questionnaire can be seen in the following table: table 4. analysis results return questionnaire information amount frequency questionnaire distributed 89 100% the questionnaire that did not return (4) (4.50%) incomplete questionnaire (5) (5.62%) the questionnaire that can be analyzed 80 (89.88%) source: processed by the author, 2017. descriptive analysis based on the table (appendix) it can be concluded that the majority of respondents have a good intention to pay installment financing. this is evidenced by the high respnden achievement level (tcr) value of the religiosity variable which is equal to 3.90 and the agreed answers (s) of 54 votes (67.5%). most of the respondents carry out their obligations as muslims namely to pray five times a day even though most only run at home, this is indicated by the respondents' agreed voice answers (s) of 61 votes (76.25%) and tcr of 3.98. prayer is done at home because the respondent is too busy when taking care of the business that is done jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.275-286) e-issn 2303-0364 283 so that it is difficult to carry out prayers or carry out other religious activities such as listening to religious teachings/prayers / religious lectures at the mosque. in the habit of paying off installments, most respondents answered, often paying late installments or not making timely installments, this was indicated by the disagreement (ts) of 28 votes (35%) and a fairly low tcr of 3.21. for customers 'determination in paying off the financing, most respondents said they were able to pay off the financing they had done. this was indicated by the results of the respondents' answers agreeing (s) as many as 38 votes (47.5%) and tcr which was quite high at 3.60. based on table (appendix) shows that kjks customers in padang city before obtaining financing are required to submit proposals that are used to explain what and how to use the funds they have received from kjks this is evidenced by a high tcr of 3.69 and the results of respondents' answers agree (s) 41 votes (51.25%). most of the customers use these funding funds under the proposals they have submitted, this is evidenced by the answers of respondents agree (s) of 42 votes (52.5%) and tcr which is quite high at 3.50. usually, kjks employees will assist customers in preparing these proposals, this is indicated by the majority of respondents' answers agreeing (s) as many as 24 votes (30%) and tcr which is quite high at 3.48. however, funding is felt unable to meet the educational needs of respondents, this is proven by the disagreement (ts) of 29 votes (36.25%) and tcr of 3.03. as for indicators of income capability to pay off their financing, most respondents answered that their income was sufficient to pay off the financing, this is evidenced by the agreed answers (s) of 38 votes (47.5%) and tcr of 3.54. the initial requirements for financing are easy to understand, this is evidenced by the answers to strongly agree (ss) as many as 35 votes (43.75%) and a high tcr value of 4.23, in addition to being easily understood the initial requirements of the kjks are also easily met. answers strongly agree (ss) as many as 35 votes (43.75%) and tcr value of 4.23, and also do not require a long time proven by agreeing answers (s) of 46 votes (57.5%) and tcr value of 4.15, and has installments that mild as evidenced by the agreeing answer (s) of 46 votes (57.5%) and a tcr value of 4.18 for this reason that makes customers interested in using the financing offered by kjks. in addition, most kjks customers have ever done financing at the bank and rejected this is evidenced by the answers to the very agree (ss) this is indicated by the respondents' answers as many as 30 votes (37.5%) and tcr value of 3.70. the majority of respondents felt that kjks employees behaved friendly as evidenced by the 46 respondents agreeing strongly (ss) and a high tcr score of 4.56, being kind and polite showing with 45 agreeing answers (ss) 45 votes (56.25 %) and a tcr value of 4.53, being cooperative/willing to cooperate is indicated by a very agreeable answer (ss) of 37 votes and a tcr value of 4.31, the arrival of kjks employees does not interfere with the customer's busyness as evidenced by the agreeing answer (s) 48 votes (60%) and a tcr value of 4.11, with the above reasons it can be concluded that the customer has a good relationship with kjks employees is also evidenced by the results of the respondents' agreed answers (s) of 31 votes (38.75%) and tcr of 3.78 and the customers were satisfied with the evaluation carried out by kjks employees, this was evidenced by the results of the answers of respondents strongly agree (ss) as many as 44 votes (55%) and a tcr value of 4.54. based on the table shows the results that the first-factor causing problematic financing that occurred in kjks padang city was caused by financial difficulties, this was evidenced by the results of respondents' answers strongly agree (ss) as many as 27 votes (33.75%) and tcr value which was quite high at 3.60, the second-factor causing problematic financing is prolonged illness experienced by customers, this is evidenced by the results of respondents' answers agree (s) as many as 9 votes (11.25%) and the tcr value is quite low at 2.35. the third-factor causing financing problems, namely the person in charge/backbone of the family analysis financial services cooperation and the factors affecting it viewed from customer perspectives yurniwati, zuli falida folza and yessel pissi 284 died this is evidenced by the results of the respondents' answers agreeing to 4 votes (5%) and a fairly low tcr value of 1.81. while the last factor causing problematic financing is divorce experienced by customers, this is evidenced by the results of respondents' answers strongly agree as many as 3 votes (3.75%) with a tcr value of 1.89. hypothesis testing table 5 determination coefficient test results (adjusted r2) model r r square adjusted r square std. error 1 0.524 0.275 0.226 234,541 source: processed by the author, 2017. the adjusted r2 value in the table is 0.226. this shows that the magnitude of the ability of the independent variable, customer religiosity, financial planning, customer income, initial administration requirements, and evaluation by kjks in explaining the dependent variable, i.e. problematic financing is equal to 22.6%. while 77.4% is determined by other variables outside the model research. table 6. test results t model t sig. constant 6,794 0 rnt -3,358 0.001 ppt -0.275 0.784 pnt -2,636 0.01 apat -1,868 0.066 epkt -1,955 0.054 then get the following results: 1) variable factors of customer religiosity the results obtained stated the value of sig. 0.001 <0.05 so h0 is rejected and h1 is accepted. this means that the regression coefficient on customer religiosity factors significantly influences problem financing. 2) variable funding planning factors the results obtained stated the value of sig. 0.784> 0.05 so h0 is accepted. this means that the regression coefficient on the financing planning factor does not affect problem financing. 3) customer income factor variable the results obtained stated the value of sig. 0.010 <0.05 so h0 is rejected and h3 is accepted. this means that the regression coefficient on customer income factors significantly influences problem financing. 4) variable administrative factors initial requirements the results obtained stated the value of sig. 0.066> 0.05 so h0 is accepted. this means that the regression coefficient on the initial requirements administration factor does not affect the problematic financing. 5) evaluation factor variables by kjks the results obtained stated the value of sig. 0.054> 0.05 so h0 is accepted. this means that the regression coefficient on the evaluation factor by the kjks does not affect the problematic financing. results of the f test between all independent variables with the dependent variable, which shows the value of sig. of 0,000. this means that the significance value is smaller than alpha 0.05 (0.000 <0.05), so it can be concluded that customer religiosity, financial planning, jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.275-286) e-issn 2303-0364 285 customer income, initial administration requirements, and evaluation by the kjks have a joint effect on problem financing seen from customer perspective on kjks in padang city. table 7. test results f model sum of square df mean square f sig. regression 154,480 5 30,896 5,617 0,000 residual 407,070 74 5,501 total 561,550 79 source: processed by the author, 2017. discussion variable factors of customer religiosity the results obtained stated the value of sig. 0.001 <0.05 so h0 is rejected and ha is accepted. this means that the regression coefficient on customer religiosity factors significantly influences problem financing. variable funding planning factors the results obtained stated the value of sig. 0.784> 0.05 so h0 is accepted. this means that the regression coefficient on the financing planning factor does not affect problem financing. customer income factor variable the results obtained stated the value of sig. 0.010 <0.05 so h0 is rejected and ha is accepted. this means that the regression coefficient on customer income factors significantly influences problem financing. variable administrative factors initial requirements the results obtained stated the value of sig. 0.066> 0.05 so h0 is accepted. this means that the regression coefficient on the initial requirements administration factor does not affect the problematic financing. evaluation factor variables by kjks the results obtained stated the value of sig. 0.054> 0.05 so h0 is accepted. this means that the regression coefficient on the evaluation factor by the kjks does not affect the problematic financing. in this part independent variable, customer religiosity, financial planning, customer income, initial administration requirements, and evaluation by kjks in explaining the dependent variable, i.e. problematic financing is equal to 22.6%. while 77.4% is determined by other variables outside the model research. results of the f test concluded that customer religiosity, financial planning, customer income, initial administration requirements, and evaluation affect kjks. conclusions customer religiosity significant effect on npf. financing planning no effect on npf. customer revenuesignificant effect on npf. initial administration requirements no effect on npf. evaluation by kjks does not affect npf. bibliography abdulkader, e. a. (2013). islamic vs conventional microfinance institutions: performance analysis in mena countries. international journal of business and social research (ijbsr), (3) 5: 219-233. ayuningtiyas, a. (2012). analysis of factors affecting bad credit in sharia microfinance institutions baitul maal wa tamwil kube colomadu year 2010-2011. faculty of teacher training and education, muhammadiyah university, surakarta., surakarta. dendawijaya, l. (2005). banking management. .jakarta : ghalia indonesia. harmoyo, d. (2012). strategic management of sharia microfinance services (kjks) case study in baitul mal wat tamwil (bmt) syariah sejahtera boyolali. unpublished paper. bmt syariah sejahtera boyolali, muqtasid journal. analysis financial services cooperation and the factors affecting it viewed from customer perspectives yurniwati, zuli falida folza and yessel pissi 286 husni, t. (2016).sharia microfinance institution model development with data development analysis approach, poverty reduction outreach, financial sustainability, and social capital performance. economic journals. padang: andalas university. infobanknews.com. 2017. [diakses pada. kepmen, k. n. m. k. i. 2004. [diakses pada. law, n. o. r. 1998. concerning amendments to law no. 7 of 1992 concerning banking. listanti, d., et al (2015). troubled murabahah financing efforts at sharia financial institutions (study on kjks baitul maal wat tamwil (bmt) mandiri sejahtera karangcangkring gresik, east java period 2011-2013). journals. malang: faculty of administrative sciences brawijaya university. marantika, c. r. (2013). analysis of factors influencing micro micro business credit (kur) smoothness (case study at pt bank bri (persero) tbk. tawangsari ii unit, sukoharjo branch 2013)", faculty of economics and business, , diponegoro university.s, diponegoro university. maulidia, a. a. n. a. 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(2014). analysis of factors affecting bad credit in sharia microfinance institutions bmt surya madani boyolali year 2013-2014. unpublished paper. muhammadyah university, surakarta., wira, v. a. g. (2015). efforts to strengthen sharia financial services cooperatives in the framework of empowering community commodities in padang city. snema faculty of economics, padang state university : 47-54. www.bi.go.id/. accessed february 5, 2017. [diakses pada. yuliana, d. (2016). analysis of factors that influence revolving non-performing loans in pnpm mandiri in rural sub-districts of guntur, demak regency. journal of stie semarang, (8) 3. http://www.bi.go.id/ jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 175-188 175 pengaruh sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi terhadap kecurangan akuntansi the effect of internal control system, information asymmetry, suitability of compensation and organization's ethical culture on accounting fraud halimatusyadiah*1), muhammad hafizh robani2) fakultas ekonomi dan bisnis universitas bengkulu 1,2) halimatusyadiah72@gmail.com1), hafizhrobani05@gmail.com2) abstract this research aims to the examine the the effect of the internal control system, information asymmetry, suitability of compensation and organization's ethical culture on accounting fraud. this research was conducted at an insurance company in bengkulu city using sampling techniques that is purposive sampling. this research uses a quantitative approach. the method to collection this data in research using primary data obtained from the result of the distribution questionnaire to accounting and finance employees at insurance companies in bengkulu. the data were using the analyze of multiple regression with using analysis spss statistic 24 program. the result from this research showing the internal control system has no influence on accounting fraud. information asymmetry has no influence on accounting fraud, suitability of compensation has a negative influence and significant on accounting fraud, organization’s ethical culture has a negative influence and significant on accounting fraud. the theoretical implication shows that only the variables of compensation suitability and organizational ethical culture confirm the fraud triangle theory. the practical implications of this study indicate that the results of this study are expected to provide benefits for insurance companies in improving internal control, especially in providing compensation and improving the ethical culture of the organization. keywords: internal control system, asymmetry information, suitability of compensation, organization’s ethical culture and accounting fraud. *corresponding author : email: halimatusyadiah72@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.2.175-188 pendahuluan perusahaan jasa seperti perusahaan asuransi merupakan perusahaan masa kini yang menjadi jaminan kesehatan bagi masyarakat luas. salah satu tugas dari perusahaan asuransi adalah menetapkan besarnya premi yang harus dibayarkan oleh setiap tertanggung atas resiko yang dialihkan dan mengolah dana tersebut. fenomena-fenomena yang terjadi seperti kecurangan akuntansi dalam perusahaan asuransi yang disebabkan karena adanya peluang untuk melakukan kecurangan, adanya tekanan yang diberikan seorang atasan dan adanya sikap atau rasionalisasi untuk membenarkan tindakan kecurangan yang dilakukan seorang atasan tersebut. hal ini disebabkan juga karena lemahnya pengawasan internal yang membuka keleluasaan tindakan yang dapat merugikan perusahaan. upaya pencegahan yang dilakukan dengan menerapkan program anti-fraud yang berupa pengendalian internal. fenomena mengenai kecurangan akuntansi yang terjadi pada perusahaan asuransi yang mencuat akhir-akhir ini adalah asuransi jiwasraya. badan pemeriksa keuangan (bpk) mengungkapkan bahwa laba keuangan pt asuransi jiwasraya (persero) sejak 2006 semu. pasalnya, laba tersebut diperoleh lewat rekayasa laporan keuangan (window dressing). meski sejak 2006 perusahaan masih laba tapi laba itu laba semu, sebagai akibat rekayasa akuntansi atau window dressing. pada 2017, jiwasraya memperoleh laba sebesar rp 2,4 triliun. namun laba tersebut tak wajar karena ada kecurangan pencadangan sebesar rp 7,7 triliun. perusahaan seharusnya rugi jika pencadangan sesuai ketentuan. jiwasraya lantas disebut mengalami mailto:halimatusyadiah72@gmail.com mailto:hafizhrobani05@gmail.com1 mailto:halimatusyadiah72@gmail.com https://doi.org/10.33369/j.akuntansi.11.2.175-188 pengaruh sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi terhadap kecurangan akuntansi muhammad hafizh robani dan halimatusyadiah 176 kerugian sebesar rp 15,3 triliun pada 2018. sedangkan pada september 2019, perusahaan diperkirakan merugi rp 13,7 triliun. keuangan yang memburuk hingga november 2019 membuat keuangan perusahaan negatif rp 27,2 triliun. kerugian terjadi karena jiwasraya menjual produk saving plan bunga tinggi di atas deposito sejak 2015, dana itu diinvestasikan di reksa dana kualitas rendah jadi negative spread. produk saving plan tersebut memang memberi kontribusi pendapatan tertinggi sejak 2015. namun, produk ini juga menawarkan bunga tinggi dengan tambahan manfaat asuransi dan tidak mempertimbangkan biaya atas asuransi yang dijual. penunjukan bank (bancaasurance) yang digunakan untuk menawarkan produk saving plan ini juga diduga tak sesuai ketentuan. produk saving plan merupakan konflik kepentingan karena jiwasraya mendapat fee atas penjualan produk tersebut. fraud triangle theory merupakan suatu gagasan tentang penyebab terjadinya kecurangan. gagasan ini pertama kali diciptakan oleh cressey (1953) diperkenalkan dalam literatur profesional sas no. 99, yang dinamakan fraud triangle atau segitiga kecurangan. fraud triangle menjelaskan tiga faktor yang hadir dalam setiap situasi kecurangan: 1. pressure (tekanan), yaitu adanya insentif/tekanan/kebutuhan untuk melakukan kecurangan. menurut sas no. 99, terdapat empat jenis kondisi yang umum terjadi pada pressure yang dapat mengakibatkan kecurangan, yaitu financial stability, external pressure, personal financial need, dan financial targets. 2. opportunity (kesempatan), yaitu situasi yang membuka kesempatan untuk memungkinkan suatu kecurangan terjadi. biasanya terjadi karena penendalian internal perusahaan yang lemah, kurangnya pengawasan dan penyalahgunaan wewenang. 3. rationalization (rasionalisasi) yaitu adanya sikap, karakter, atau serangkaian nilai-nilai etis yang membolehkan pihak-pihak tertentu untuk melakukan tindakan kecurangan, atau orang-orang yang berada dalam lingkungan yang cukup menekan yang membuat mereka merasionalisasi tindakan kecurangan (sadewo, 2017). salah satu faktor yang mempengaruhi kecurangan akuntansi ialah lemahnya sistem pengendalian internal. menurut lestari dkk (2018) sistem pengendalian internal ialah proses yang dijalankan untuk memberikan keyakinan yang memadai tentang pencapaian keandalan laporan keuangan, kepatuhan terhadap hukum, dan efektivitas dan efisiensi operasi. dengan harapan adanya sistem pengendalian yang efektif dapat meminimalisir perilaku tidak etis yang dilakukan oleh manajemen untuk memaksimalkan kepentingan pribadi. faktor lainnya yang mempengaruhi kecurangan akuntansi ialah asimetri informasi. asimetri informasi (information asymmetry) ialah kondisi dimana informasi yang didapat antara pihak penyedia informasi dengan pihak yang menggunakan informasi tidak seimbang (scott, 2014). dalam teori fraud triangle, faktor kesempatan menjadi faktor yang membuat seseorang untuk melakukan kecurangan. ketidakselarasan informasi yang didapat antara bawahan dan atasan membuka kesempatan bagi bawahan untuk melakukan kecurangan. bawahan akan memanipulasi laporan keuangan untuk memperoleh kompensasi yang tinggi atas pencapaian target serta untuk meningkatkan reputasi. kesesuaian kompensasi juga menjadi faktor yang mempengaruhi kecurangan akuntansi. kompensasi dapat didefinisikan sebagai setiap bentuk penghargaan yang diberikan kepada karyawan sebagai balas jasa atas kontribusi yang mereka berikan kepada organisasi. dengan kompensasi yang sesuai individu diharapkan mendapatkan kepuasan dari kompensasi tersebut dan tidak melakukan perilaku kecurangan dalam akuntansi untuk kepentingan pribadi (utami, 2018). faktor lain yang dapat mempengaruhi kecurangan akuntansi ialah budaya etis organisasi. budaya etis organisasi berfungsi sebagai pembentuk rasa dan mekanisme pengendalian internal yang memberikan panduan dan bentuk perilaku serta sikap karyawan. ketika ada karyawan yang baru dalam perusahaan, mereka belum langsung bisa menjalankan semua peraturan-peraturan yang ada dalam perusahaan, tetapi karyawan tersebut akan melihat jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 175-188 177 kebiasaan atau budaya yang ada dalam perusahaan tersebut. sehingga ketika budaya etis organisasi tersebut baik, maka hal ini akan mendorong karyawan untuk berbuat baik dan menghindari tindakan kecurangan. terdapat empirical gap pada penelitian ini seperti hasil penelitian alou dkk (2017) bahwa efektifitas pengendalian internal dan kesesuaian kompensasi tidak berpengaruh terhadap kecurangan akuntansi, sedangkan penelitian chandrayatna dan sari (2019) menemukan pengendalian internal berpengaruh negatif terhadap kecurangan akuntansi, serta menurut ramadhany (2017) kesesuaian kompensasi berpengaruh signifikan terhadap kecurangan akuntansi. menurut pamungkas (2019) asimetri informasi secara parsial berpengaruh signifikan positif terhadap kecurangan akuntansi, sedangkan menurut ramadhany (2017) berpengaruh signifikan terhadap kecurangan akuntansi, dan menurut chandrayatna dan sari (2019) budaya etis organisasi berpengaruh terhadap kecurangan akuntansi sedangkan menurut sari (2018) budaya etis organisasi tidak berpengaruh terhadap kecurangan akuntansi. penelitian ini mengacu pada penelitian dari pamungkas (2019), dimana penelitian tersebut menunjukkan bahwa pengendalian internal, asimetri informasi dan kesesuaian kompensasi berpengaruh terhadap kecenderungan kecurangan akuntansi. penelitian tersebut merupakan studi empiris pada kantor pusat bpr di kota malang. menurut chandrayatna dan sari, (2019) pengendalian internal dan budaya etis organisasi berpengaruh terhadap kecenderungan kecurangan akuntansi. penelitian tersebut dilakukan di pt. bank pembangunan daerah (bpd) bali penelitian lainnya oleh marnita (2017) dimana efektivitas pengendalian internal, asimetri informasi, dan kesesuaian kompensasi berpengaruh terhadap kecurangan akuntansi. penelitian tersebut dilakukan di skpd kabupaten pasaman barat sistem pengendalian internal merupakan proses yang dijalankan untuk memberikan keyakinan yang memadai tentang pencapaian keandalan laporan keuangan, kepatuhan terhadap hukum, dan efektivitas dan efisiensi operasi (ramadhany, 2017). tujuan pengendalian intern menurut coso yang dikutip sawyer dkk. (2005:61) adalah “pengendalian internal dirancang untuk memberikan keyakinan yang memadai tentang pencapaian dalam efektifitas dan efisiensi operasi, keandalan laporan keuangan, dan ketaatan terhadap hukum dan peraturan yang berlaku”. adapun 5 komponen pengendalian internal: 1. lingkungan pengendalian (control environtment), 2. penilaian resiko (risk assesment), 3. aktivitas pengendalian (control activities), 4. informasi dan komunikasi (information and communication), 5. pemantauan (monitoring). hasil penelitian pamungkas & istutik (2019) menemukan bahwa pengendalian intern berpengaruh signifikan negatif terhadap kecenderungan kecurangan akuntansi, sejalan dengan penelitian nugraha (2018) dan penelitian chandrayatna & ratna sari (2019) serta penelitian dari ramadhany (2017) yang menunjukkan bahwa sistem pengendalian internal berpengaruh negatif terhadap tindakan kecurangan akuntansi. berdasarkan uraian tersebut, hipotesis penelitian ini adalah: h1: sistem pengendalian internal berpengaruh terhadap kecurangan akuntansi teori fraud triangle menjelaskan bahwa tingkat kecurangan mungkin akan menjadi sangat tinggi ketika kesempatan situasional untuk melakukan kecurangan tinggi. adanya ketidakselarasan informasi antara karyawan dengan manajer akan menimbulkan kesempatan untuk melakukan kecurangan untuk kepentingan pribadi karena informasi yang dimiliki oleh karyawan lebih baik dari pada atasan. iai (2012 : 316) menjelaskan bahwa kecurangan akuntansi sebagai (1) salah saji yang timbul dari kecurangan dalam pelaporan keuangan berupa penghilangan secara sengaja jumlah atau pengungkapan, pencatatan kegiatan transaksi yang tidak sesuai dengan sebenarnya, (2) salah saji yang timbul dari perlakuan tidak semestinya terhadap aktiva berkaitan dengan pencurian aktiva entitas yang berakibat laporan keuangan tidak disajikan sesuai dengan prinsip akuntansi yang berlaku umum di indonesia serta, (3) pengaruh sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi terhadap kecurangan akuntansi muhammad hafizh robani dan halimatusyadiah 178 korupsi. schieg (2008) mendefinisikan asimetri informasi sebagai suatu keadaan di mana adanya ketidakseimbangan informasi yang dimiliki antara pihak yang menyediakan informasi dengan pihak yang membutuhkan informasi. asimetri informasi muncul ketika ada salah satu pihak yang memiliki informasi lebih baik dibanding pihak lain, sehingga masalah yang timbul dari hal ini adalah kerugian ekonomi bagi salah satu pihak. wilopo (2006) membuktikan bahwa asimetri informasi memberikan pengaruh yang signifikan dan positif terhadap kecurangan akuntansi perusahaan, yang berarti semakin tinggi tingkat asimetri informasi, maka semakin tinggi pula tingkat kecurangan akuntansi yang terjadi pada perusahaan tersebut. demikian juga dengan penelitian pamungkas & istutik (2019), rasidik (2017), ramadhany (2017) dan korompis, dkk (2018) menemukan bahwa asimetri informasi berpengaruh signifikan terhadap kecenderungan kecurangan akuntansi. berdasarkan uraian tersebut, hipotesis penelitian ini adalah: h2: asimetri informasi berpengaruh terhadap kecurangan akuntansi dalam teori fraud triangle, tindakan kecurangan disebabkan adanya tekanan dari individu sebagai akibat ketidaksesuaian kompensasi yang diterima. tindakan tersebut didorong oleh ketidakpuasan individu atas imbalan yang mereka peroleh sebagai balas jasa atas apa yang telah dikerjakan. kecenderungan untuk melakukan kecurangan akan lebih besar jika tekanan yang terjadi pada individu semakin besar. sistem kompensasi yang sesuai diharapkan dapat membuat individu merasa tercukupi sehingga individu tidak melakukan tindakan yang merugikan organisasi termasuk melakukan kecurangan akuntansi. mondy (2008) menjelaskan kompensasi sebagai total imbalan yang diterima oleh karyawan untuk menggantikan semua jasa yang telah dilakukan oleh karyawan. menurut lestari (2018) kompensasi adalah pengaturan keseluruhan pemberian baik berupa finansial maupun barang dan jasa pelayanan yang diterima oleh setiap karyawan sebagai balas jasa atas apa yang mereka kerjakan. kompensasi dapat didefenisikan sebagai balas jasa atas kontribusi yang karyawan berikan kepada organisasi dalam bentuk penghargaan. sunaryo (2019) menyatakan bahwa kompensasi adalah keseluruhan balas jasa dalam bentuk uang atau lainnya yang diterima oleh pegawai atas pelaksanaan pekerjaan di organisasi yang dapat berupa gaji, upah, bonus, dan tunjangan. hasil penelitian pamungkas & istutik (2019) menunjukkan bahwa kesesuaian kompensasi berpengaruh signifikan negatif terhadap kecurangan akuntansi. penelitian tersebut sejalan dengan penelitian utami (2018) yang menunjukkan bahwa kesesuaian kompensasi berpengaruh terhadap kecurangan akuntansi. hasil penelitian ramadhany (2017) menunjukkan kesesuaian kompensasi berpengaruh signifikan terhadap kecenderungan kecurangan akuntansi serta penelitian dari marnita (2017) yang menunjukkan bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecurangan akuntansi. berdasarkan uraian tersebut, hipotesis penelitian ini adalah: h3: kesesuaian kompensasi berpengaruh terhadap kecurangan akuntansi budaya organisasi dapat mendorong terciptanya perilaku etis dan tidak etis. budaya etis organisasi dapat didefinisikan sebagai pola sikap yang dimiliki oleh masing-masing anggota organisasi dan dapat membentuk budaya organisasi yang sejalan dengan tujuan organisasi. teori fraud triangle mengungkapkan bahwa salah satu faktor seseorangan melakukan tindakan kecurangan akuntansi adalah rasionalisasi (rationalization). faktor rasionalisasi menjelaskan bahwa sikap, karakter, atau serangkaian nilai-nilai etis yang memperbolehkan karyawan untuk melakukan tindakan tidak jujuran atau mereka berada dalam lingkungan yang cukup menekan sehingga mendorong mereka merasionalisasi tindakan kecurangan akuntansi. jika tingkat budaya etis organisasi rendah, maka setiap individu dalam suatu organisasi akan cenderung melakukan kecurangan akuntansi. sebaliknya, jika suatu jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 175-188 179 organisasi telah ditanamkan nilai-nilai baik, seperti kecurangan akuntansi merupakan tindakan yang tidak baik dan merugikan banyak pihak. jadi semakin baik budaya etis organisasi dalam suatu organisasi maka akan semakin rendah tingkat terjadinya kecurangan akuntansi. hasil penelitian chandrayatna (2019) menunjukkan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. sejalan dengan penelitian dari zainuddin (2016) dan rosliana (2017) yang menunjukkan bahwa budaya etis organisasi berpengaruh negatif terhadap kecurangan akuntansi. berdasarkan uraian tersebut, hipotesis penelitian ini adalah: h4: budaya etis organisasi berpengaruh terhadap kecurangan akuntansi metode penelitian jenis penelitian ini adalah peneletian survei yang bersifat kuantitatif yang berbentuk asosiatif. penelitian kuantitatif merupakan penelitian yang lebih menekankan pengujian teori melalui pengukuran variabel penelitian dengan angka serta data analisis menggunakan prosedur statistik (indriantoro dan supomo, 2013). penelitian asosiatif adalah dugaan tentang adanya hubungan antar variabel dalam populasi yang akan diuji melalui hubungan antar variabel dalam sampel yang diambil dari populasi tersebut (sugiyono, 2013). variabel dependen yang digunakan adalah kecurangan akuntansi. variabel independen yang digunakan adalah sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi. kecurangan akuntansi diukur dengan indikatorindikator kecurangan laporan keuangan, penyalahgunaan aset, korupsi (chandra, 2015). semua item diukur dengan skala pengukuran yaitu skala likert. sistem pengendalian internal diukur dengan dimensinya lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan (zulfikar, 2017). semua item diukur dengan skala pengukuran yaitu skala likert. asimetri informasi diukur melalui karyawan yan memiliki informasi yang lebih baik atas aktivitas, karyawan lebih mengenal hubungan input-ouput, karyawan lebih mengetahui potensi kerja, karyawan lebih mengetahui teknis pekerjaan, karyawan lebih mengetahui faktor eksternal, dan karyawan lebih mengerti apa yang ingin dicapai (zulfikar, 2017). semua item diukur dengan skala pengukuran yaitu skala likert. kompensasi adalah pengaturan keseluruhan pemberian baik berupa finansial maupun barang dan jasa pelayanan yang diterima oleh setiap karyawan sebagai balas jasa atas apa yang mereka kerjakan. indikator-indikator untuk mengukur kesesuaian kompensasi yaitu kompensasi keuangan, pengakuan instansi atas keberhasilan melaksanakan pekerjaan, promosi, pengaruh serikat kerja, pengaruh pemerintah (chandra, 2015). semua item diukur dengan skala pengukuran yaitu skala likert. indikator-indikator untuk mengukur budaya etis organisasi yaitu model peran yang visible, komunikasi harapan-harapan etis, pelatihan etis, hukuman bagi tindakan etis, dan mekanisme perlindungan etis (chandra, 2015). semua item diukur dengan skala pengukuran yaitu skala likert. populasi dan metode pengambilan sampel populasi dalam penelitian ini adalah seluruh karyawan perusahaan asuransi di kota bengkulu. dari populasi tersebut dapat diambil sampel yang imerupakan bagian dari populasi dan dapat mewakili populasi secara keseluruhan. berdasarkan penjelasan diatas, maka yang menjadi sampel pada penelitian ini adalah karyawan perusahaan asuransi bagian akuntansi dan keuangan di kota bengkulu. metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling yang disesuaikan dengan kriteria-kriteria tertentu yaitu karyawan bagian akuntansi dan keuangan yang telah bekerja minimal 1 tahun. kuesioner akan dikirim ke karyawan bagian akuntansi dan keuangan yang akan disebar pada perusahaan asuransi di kota bengkulu. kuesioner dibuat dengan acuan dari penelitian terdahulu yang telah dimodifikasi untuk menyesuaikan dengan kriteria sampel yang digunakan. pengaruh sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi terhadap kecurangan akuntansi muhammad hafizh robani dan halimatusyadiah 180 metode analisis data penelitian ini menggunakan analisis regresi linier berganda. hasil analisis regresi linear berganda adalah berupa koefisien untuk masing-masing variabel independen. dalam analisis regresi linier berganda, selain mengukur kekuatan hubungan antara kedua variabel atau lebih, juga menunjukkan arah hubungan antara variabel dependen dengan variabel independen (ghozali, 2013:96). metode analisis yang akan digunakan dalam penelitian ini meliputi statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan pengujian hipotesis. teknik regresi linear berganda (multiple regression analysis) dilakukan terhadap model penelitian dengan rumus sebagai berikut: y = α + β1x1 + β2x2+ β3x3+ β4 x4 + e .................................................................... (1) dimana: y : kecurangan akuntansi x1 : sistem pengendalian internal x2 : asimetri informasi x3 : kesesuaian kompensasi x4 : budaya etis organisasi α : koefisien konstanta β1 : koefisien variabel sistem pengendalian internal β2 : koefisien variabel asimetri informasi β3 : koefisien variabel kesesuaian kompensasi β4 : koefisien variabel budaya etis organisasi e : koefisien gangguan / error hasil penelitian dan pembahasan berdasarkan tabel dibawah ini bahwa dari 44 eksemplar (100 %) kuesioner yang disebarkan di 11 perusahaan asuransi di kota bengkulu, yaitu jasa raharja, bpjs ketenagakerjaan, bumida bumiputera, avrist, asuransi cakrawala proteksi, videi dan pro asia. jumlah kuesioner yang kembali sebanyak 36 eksemplar (81,81%). kemudian kuesioner yang tidak kembali sebanyak 8 eksemplar (18,19%). dari 36 kuesioner yang kembali, semua kuesioner tersebut dapat diolah (100%). responden di dominasi oleh perempuan yaitu 63%, dan jabatan yang paling banyak mengisi kuesioner adalah bagian divisi akuntansi, dengan rincian sebagai berikut: tabel 1. data responden kriteria frekuensi persentase jenis kelamin: laki-laki 13 36.1 % perempuan 23 63,9 % total: 36 100 % jabatan: direktur keuangan divisi keuangan 20 55,6 % divisi akuntansi lainnya (bagian akuntansi dan keuangan) 16 44,4 % total: 36 100 % lama bekerja (tahun): < 1 tahun 1-5 tahun 26 72,2 % > 5 tahun 10 27,8 % jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 175-188 181 kriteria frekuensi persentase total: 36 100 % pendidikan terakhir: s1 21 58,3 % s2 3 8,3 % d3 7 19,4 % lainnya tidak menjawab 5 13,9 % total: 36 100 % sumber: data hasil penelitian kuesioner, 2020 statistik deskriptif tabel 2. statistrik deskriptif sumber: data primer yang diolah, 2020 pada variabel sistem pengendalian internal memiliki 13 item pernyataan dengan kisaran aktual nilai skor jawaban terendah sebanyak 45 dan skor jawaban tertinggi 65 dengan nilai ratarata (mean) aktual lebih besar dari mean teoritis yaitu 55,78 > 39, hal ini mengindikasikan bahwa rata-rata responden menjawab dengan jawaban “setuju”. hal ini menjelaskan rata-rata jawaban responden menganggap bahwa penerapan sistem pengendalian internal di perusahaan asuransi di kota bengkulu sudah baik. variabel asimetri informasi memiliki 6 item pernyataan dalam kuesioner dengan kisaran aktual nilai skor jawaban terendah sebanyak 6 dan skor jawaban tertinggi 26 dengan nilai rata-rata (mean) aktual lebih kecil dari mean teoritis yaitu 12,94<18, hal ini mengindikasikan bahwa rata-rata responden menjawab dengan jawaban “tidak setuju”. hal ini menjelaskan bahwa di dalam perusahaan asuransi di kota bengkulu tidak terjadi kesenjangan informasi antara bawahan dan atasan. variabel kesesuaian kompensasi memiliki 7 item pernyataan dalam kuesioner dengan kisaran aktual nilai skor jawaban sebanyak 25 dan skor jawaban tertinggi 35 dengan nilai rata-rata (mean) aktual lebih besar dari mean teoritis yaitu 29,83 > 21, hal ini mengindikasikan bahwa rata-rata responden menjawab dengan jawaban “sangat setuju”. hal ini menjelaskan bahwa kompensasi yang diberikan oleh perusahaan sudah sesuai. variabel budaya etis organisasi memiliki 5 item pernyataan dalam kuesioner dengan kisaran aktual nilai skor jawaban terendah sebanyak 9 dan skor jawaban tertinggi 25 dengan nilai rata-rata (mean) aktual lebih besar dari mean teoritis yaitu 20,58 < 15, hal ini mengindikasikan bahwa rata-rata responden menjawab dengan jawaban “setuju”. hal ini menunjukkan bahwa karyawan di dalam perusahaan asuransi di kota bengkulu sudah mempunyai perilaku etis yang baik. variabel kecurangan akuntansi informasi memiliki skor jawaban terendah dari kuesioner yang disebarkan sebanyak 9 dan skor jawaban tertinggi 22 dengan nilai rata-rata (mean) aktual sebesar 14,81. nilai mean aktual lebih kecil dari mean teoritis yaitu 14,81<27, hal ini mengindikasikan bahwa rata-rata responden menjawab dengan jawaban “sangat tidak setuju”. hal ini menjelaskan bahwa rendahnya tingkat kemungkinan tindakan kecurangan akuntansi pada perusahaan asuransi di kota bengkulu. hasil uji kualitas data variabel n kisaran teoritis kisaran aktual standar deviasi min maks mean min maks mean spi 36 13 65 39 45 65 55.78 4.888 ai 36 6 30 18 6 26 12.94 5.461 kk 36 7 35 21 25 35 29.83 2.741 beo 36 5 25 15 15 25 20.58 2.103 ka 36 9 45 27 9 22 14.81 3.624 pengaruh sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi terhadap kecurangan akuntansi muhammad hafizh robani dan halimatusyadiah 182 berdasarkan tabel dibawah ini dapat disimpulkan bahwa semua item pernyataan untuk variabel sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi, budaya etis organsasi dan kecurangan akuntansi lebih besar dari 0,05 dengan signifikansi masing-masing variabel 0,000 yang artinya semua item pernyataan sudah memenuhi kriteria uji validitas dengan menggunakan cfa yaitu nilai msa lebih besar dari 0,50 sehingga dapat dikatakan valid atau layak digunakan. tabel 3. hasil pengujian validitas no variabel kmo msa sig. anti-image correlation component matrix keterangan 1 2 3 1 sistem pengendalian internal spi1 spi2 spi3 spi4 spi5 spi6 spi7 spi8 spi9 spi10 spi11 spi12 spi13 0.686 0.000 0.666 0.595 0.690 0.710 0.573 0.571 0.845 0.784 0.677 0.715 0.695 0.631 0.737 0.668 0.559 0.513 0.685 0.596 0.642 0.675 0.626 0.564 0.643 0.693 0.604 0.741 valid valid valid valid valid valid valid valid valid valid valid valid valid 2 asimetri informasi ai1 ai2 ai3 ai4 ai5 ai6 0.845 0.000 0.836 0.829 0.887 0.851 0.764 0.880 0.721 0.856 0.872 0.908 0.876 0.825 valid valid valid valid valid valid 3 kesesuaian kompensasi kk1 kk2 kk3 kk4 kk5 kk6 kk7 0.601 0.000 0.634 0.589 0.550 0.626 0.559 0.696 0.540 0.725 0.739 0.634 0.614 0.739 0.635 0.636 valid valid valid valid valid valid valid 4 budaya etis organisasi beo1 beo2 beo3 beo4 beo5 0.567 0.000 0.581 0.628 0.683 0.511 0.501 0.570 0.767 0.643 0.720 0.662 valid valid valid valid valid 5 kecurangan akuntansi ka1 ka2 ka3 ka4 ka5 ka6 ka7 0.675 0.000 0.610 0.779 0.588 0.880 0.538 0.608 0.588 0.558 0.790 0.744 0.701 0.536 0.712 0.766 valid valid valid valid valid valid valid jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 175-188 183 no variabel kmo msa sig. anti-image correlation component matrix keterangan 1 2 3 ka8 ka9 0.925 0.609 0.810 0.553 valid valid berdasarkan tabel ini dapat disimpulkan bahwa semua variabel yaitu sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi, budaya etis organsasi dan kecurangan akuntansi memiliki nilai cronbach alpha yang menunjukkan > 0,7. maka dalam hal ini variabel-variabel tersebut dapat dikatakan reliabel. tabel 4. hasil pengujian reabilitas no variabel nilai cronbach alpha keterangan 1 sistem pengendalian internal 0.827 reliabel 2 asimetri informasi 0.918 reliabel 3 kesesuaian kompensasi 0.778 reliabel 4 budaya etis organisasi 0.789 reliabel 5 kecurangan akuntansi 0.839 reliabel hasil uji asumsi klasik berdasarkan tabel dapat dilihat bahwa hasil perhitungan dengan menggunakan one sample kolmogorov-smirnov test untuk unstandardrized residual memiliki nilai asymp sig (2-tailed) lebih dari 0,05 sehingga data yang digunakan dalam penelitian ini terdistribusi normal. tabel 5. hasil uji normalitas data one sample kolmogorov-smirnov test asymp sig (2-tailed) keterangan 0.200 normal berdasarkan hasil pengujian multikolinearitas menunjukkan bahwa semua variabel yaitu sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi memiliki vif<10 dan nilai tolerance>0,10, sehingga semua variabel pada persamaan tidak ada masalah multikolinearitas atau bebas multikolinearitas. tabel 6. hasil uji multikoliearitas variabel collenearity statistics keterangan tolerance vif sistem pengendalian internal 0.662 1.510 bebas multikolinearitas asimetri informas i 0.926 1.079 bebas multikolinearitas kesesuaian kompensasi 0.882 1.133 bebas multikolinearitas budaya etis organisasi 0.726 1.377 bebas multikolinearitas sumber: data primer diolah, 2020 berdasarkan hasil pengujian heterokedastisitas menunjukkan bahwa semua variabel yaitu sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi memiliki nilai signifikansi lebih dari 0.05, sehingga tidak terjadi masalah heterokedastisitas tabel 4.8 hasil uji heterokedastisitas variabel signifikansi keterangan sistem pengendalian internal 0.569 bebas heterokedastisitas asimetri informasi 0.957 bebas heterokedastisitas kesesuaian kompensasi 0.797 bebas heterokedastisitas budaya etis organisasi 0.849 bebas heterokedastisitas pengaruh sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi terhadap kecurangan akuntansi muhammad hafizh robani dan halimatusyadiah 184 hasil uji hipotesis berdasarkan hasil regresi, dapat dilihat bahwa nilai statistik f dalam model adalah sebesar 4,022 dengan nilai signifikansi 0,010. nilai probabilitas lebih kecil dari 0,05 menunjukkan bahwa model yang digunakan dalam penelitian layak untuk digunakan. tabel 4.9 hasil pengujian hipotesis variabel koefisien t-hitung sig. hasil sistem pengendalian internal 0.133 1.002 0.324 ditolak asimetri informasi -0.023 -0.224 0.824 ditolak kesesuaian kompensasi -0.483 -2.353 0.025 diterima budaya etis organisasi -0.851 -2.887 0.007 diterima adjusted r² 0.257 f 4.022 sig. 0.010 berdasarkan tabel tersebut dapat dilihat bahwa nilai adjusted r square model regresi sebesar 0,257 yang menunjukkan bahwa 25,7% variabel kecurangan akuntansi dapat dijelaskan oleh variabel sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi sedangkan sisanya sebesar 74,3% dijelaskan oleh variabel lain yang tidak terdapat dalam persamaan ini. berdasarkan hasil uji-t menunjukkan variabel sistem pengendalian internal memiliki nilai signifikansi 0,324 yang berarti lebih besar dari 0,05 dan memiliki koefisien regresi (β) sebesar 0,133 dengan nilai t-statistiknya 1,002. maka dapat disimpulkan hipotesis 1 ditolak. variabel asimetri informasi memiliki nilai signifikansi 0,824 yang berarti lebih besar dari 0,05 dan memiliki koefisien regresi (β) sebesar -0,023 dengan nilai t-statistik -0,224. maka dapat disimpulkan hipotesis 2 ditolak. berdasarkan hasil uji-t menunjukkan variabel kesesuaian kompensasi memiliki nilai signifikansi 0,025 yang berarti lebih kecil dari 0,05 dan memiliki koefisien regresi (β) sebesar -0,483 dengan nilai t-statistik 2,353. maka dapat disimpulkan bahwa hipotesis 3 diterima. berdasarkan hasil uji-t menunjukkan variabel budaya etis organisasi memiliki nilai signifikansi 0,007 yang berarti lebih kecil dari 0,05 dan memiliki koefisien regresi (β) -0,851 dengan nilai t-statistik -2,887. maka dapat disimpulkan bahwa hipotesis 4 diterima. berdasarkan hasil uji-t menunjukkan variabel sistem pengendalian internal tidak berpengaruh terhadap kecurangan akuntansi di perusahan asuransi di kota bengkulu. hal ini membuktikan bahwa ada atau tidaknya sistem pengendalian internal, tidak memiliki dampak terhadap tindakan kecurangan akuntansi pada perusahaan asuransi di kota bengkulu. ini terjadi karena perusahaan lebih menekankan kepada individu itu sendiri untuk berperilaku etis dan tidak menyimpang untuk menghindari terjadinya tindakan kecurangan akuntansi. dengan nilai etis yang tinggi, individu tersebut akan melaksanakan pekerjaan sesuai dengan wewenang dan tanggungjawab yang telah diberikan. mereka juga merasa sudah cukup puas atas kompensasi dan imbalan serta reward lainnya yang telah diberikan oleh perusahaan atas apa yang telah mereka kerjakan di dalam perusahaan. hal itu memungkinkan individu tersebut akan bersikap jujur dan melaksanakan pekerjaan dengan baik dan bisa memberikan informasi yang relevan serta sesuai dengan keadaan sebenarnya untuk tujuan perusahaan. berdasarkan uji-t menunjukkan variabel asimetri informasi tidak berpengaruh terhadap kecurangan akuntansi di perusahaan asuransi di kota bengkulu. hal ini membuktikan bahwa ada atau tidaknya asimetri informasi, tidak memiliki pengaruh terhadap tindakan kecurangan akuntansi pada perusahaan asuransi di kota bengkulu. dengan adanya sikap etis yang tinggi tidak akan membuat pihak bawahan melakukan tindakan kecurangan akuntansi walaupun jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 175-188 185 informasi yang dimiliki kemungkinan lebih baik dari pihak atasan. karyawan yang memiliki sikap etis yang tinggi cenderung akan menggunakan informasi yang dimiliki untuk kepentingan perusahaan. jikapun informasi yang dimiliki antara pihak atasan dan pihak bawahan sama, itu akan lebih baik lagi untuk mencapai tujuan perusahaan. informasi mengenai laporan keuangan merupakan hal yang krusial dan bisa menjadi penentu masa depan dari perusahaan tersebut, dan ini menjadi sesuatu yang harus dipikirkan kembali sebelum individu tersebut bertindak demi kepentingan pribadinya. berdasarkan hasil uji-t menunjukkan variabel kesesuaian kompensasi berpengaruh negatif terhadap kecurangan akuntansi di perusahaan asuransi di kota bengkulu. hal ini menunjukkan bahwa jika karyawan merasa kompensasi yang didapat sesuai dengan kinerja mereka dan kebutuhan mereka juga dapat terpenuhi, maka akan memotivasi karyawan tersebut untuk melakukan pekerjaan dengan lebih baik dan mereka merasa pekerjaannya dihargai oleh pihak perusahaan serta akan meningkatkan loyalitas mereka kepada perusahaan. pemberian kompensasi juga akan membantu perusahaan untuk mencapai tujuan. akibat dari ketidakpuasan pembayaran yang dirasa akan mengurangi kinerja, meningkatkan keluhankeluhan, dan mengarah kepada tindakan indisipliner. berdasarkan hasil uji-t menunjukkan variabel budaya etis organisasi berpengaruh negatif terhadap kecurangan akuntansi di perusahaan asuransi di kota bengkulu. jika tingkat budaya etis organisasi rendah, maka setiap individu dalam suatu organisasi akan cenderung melakukan kecurangan akuntansi. sebaliknya, jika suatu organisasi telah ditanamkan nilainilai baik, seperti kecurangan akuntansi merupakan tindakan yang tidak baik dan merugikan banyak pihak. jadi semakin baik budaya etis organisasi dalam suatu perusahaan maka akan semakin rendah tingkat terjadinya kecurangan akuntansi. simpulan dan saran hasil penelitian ini memberikan kesimpulan bahwa sistem pengendalian internal dan asimetri informasi tidak berpengaruh terhadap kecurangan akuntansi di perusahaan asuransi di kota bengkulu sedangkan kesesuaian kompensasi dan budaya etis organisasi berpengaruh negatif terhadap kecurangan akuntansi di perusahaan asuransi di kota bengkulu. implikasi teoritis dalam penelitian ini menunjukkan bahwa terdapat 2 variabel yang mengkonfirmasi atau mendukung teori fraud triangle yaitu kesesuaian kompensasi dan budaya etis organisasi. sedangkan variabel sistem pengendalian internal dan asimetri informasi tidak mendukung teori fraud triangle. hal ini bisa memberi tambahan bukti tentang penerapan teori fraud triangle untuk variabel kesesuaian konpensasi dan budaya etis organisasi. implikasi praktis dalam penelitian ini menunjukkan bahwa hasil penelitian ini diharapkan dapat memberikan manfaat bagi perusahaan asuransi di kota bengkulu dalam meningkatkan pengendalian internal terutama pemberian kompensasi yang sesuai, tunjangan-tunjangan, asuransi-asuransi agar memberikan rasa nyaman dan fasilitas-fasilitas sesuai dengan kebutuhan karyawan. budaya etis dalam organisasi juga harus terus diperbaiki agar bisa meminimalisir terjadinya tindakan kecurangan akuntansi, perusahaan harus menerapkan kode etik yang menjelaskan nilai-nilai organisasi dan berbagai aturan etis dan memberikan sanksi kepada siapa saja yang berperilaku tidak etis serta perusahaan juga bisa mengadakan seminar dan pelatihan etis mengenai standar tuntutan organisasi. keterbatasan dalam penelitian ini adalah sampel yang masih terbatas karena kondisi pandemi covid-19 sehingga masih ada perusahaan asuransi yang tidak memberikan izin untuk melakukan penelitian serta masih terdapat perusahaan yang merupakan agen yang tidak memilik responden yang diperlukan dan juga penelitian ini hanya mengandalkan data berdasarkan jawaban responden atas pertanyaan pada kuesioner, hal ini memungkinkan responden menjawab pernyataan tidak sesuai dengan keadaan yang sebenarnya. pengaruh sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan budaya etis organisasi terhadap kecurangan akuntansi muhammad hafizh robani dan halimatusyadiah 186 saran dalam penelitian ini adalah untuk penelitian mendatang jika masih dalam kondisi pandemi covid-19, disarankan untuk menggunakan form online untuk melakukan penelitian. penggunaan form online memungkinkan untuk melakukan penelitian dengan lingkup yang lebih luas dan tidak terpaku dengan suatu wilayah tertentu. dan juga bagi peneliti selanjutnya, diharapkan dalam mengumpulkan data penelitian dengan melakukan berbagai metode pengambilan data agar informasi yang diperoleh 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(2017). pengaruh moralitas aparat, pengendalian internal, kesesuaian kompensasi dan asimetri informasi terhadap kecenderungan kecurangan (fraud). uin alauddin makassar jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 123-136 123 implementation of good governance to improve the performance of village governments yesi mutia basri*1), tusanti igus findayani2), arumega zarefar3) program studi akuntansi, universitas riau 123) yesimutia@gmail.com1), tusanti.gusfindayani@gmail.com 2), arumegazarefar.akt@gmail.com3) abstract law no. 6 of 2014 concerning villages is the starting point for villages to manage their government independently. however, in the management of government, many villages are still weak in implementing good governance, so that it has an impact on their performance. this study specifically wants to examine the role of good governance in improving the performance of village governments. this study examines the principles of good governance, transparency, accountability, community participation and fairness towards village government performance. the population of this research is the village government in the meranti islands regency. the sampling technique used was area sampling, so that a total sample size of 31 villages was obtained in tebing tinggi, tebing tinggi barat and rangsang barat, meranti islands regency. data was collected through a survey by distributing questionnaires to respondents consisting of the village head, village secretary, head of financial affairs and head of general affairs. the analytical method used in this study is multiple regression analysis with the help of spss version 23.0. the results showed that transparency, accountability, community participation and justice had a positive effect on the performance of the village government. this indicates that increased transparency, accountability, community participation and justice will improve the performance of village government in meranti regency. the research supports the stewardship theory that the village government will act to fulfill the interests of the village community. keywords: transparency, accountability, community participation, justice, village government performance. *corresponding author email: yesimutia@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.2.123-136 introduction the passing of law no. 6 of 2014 concerning villages, gave birth to a village government that was given the authority to take care of itself. to carry out development in villages, the central government has allocated 10% of the apbn for each village in the form of village funds (dd). in addition, villages also receive village fund allocation (add) which comes from the apbd from the district government. this certainly has a positive impact on the village to be able to manage its government independently. villages can carry out their development without depending on the central government or local governments. thus, it is hoped that there will be equitable development down to the village level. in fact, large funds are not always directly proportional to the performance of the village government and the welfare of the village community. theoretically, the impact of village budget autonomy on village development has not been proven. this is because village development should have a direct impact on improving the welfare of the community in the village. the results of the study (tnp2k, 2020) show that village development does not have a significant impact on the progress of village development. this clearly reflects that the performance of the village government in implementing development is still not optimal. in riau province, meranti regency is included in the category of the poorest local government with a poverty index of 25.28 percent in 2020. the village funds disbursed since 2015 have not been able to improve the welfare of the people in villages in meranti regency. one of the factors lies in the poor infrastructure (tolok, 2021). the lack of infrastructure in the village shows that the performance of the village government is still low. the existing village funds have no impact on the welfare of the surrounding community. mailto:yesimutia@gmail.com1),%20tusanti.gusfindayani@gmail.com2 https://doi.org/10.33369/j.akuntansi.11.2.123-136 implementation of good governance to improve the performance of village governments yesi mutia basri, tusanti igus findayani and arumega zarefar 124 the main factor that causes the low performance of the village government is the lack of good governance in managing village finances. the emergence of problems of corruption, transparency and low accountability are the main problems in the management of village government ((nafidah & anisa, 2017); (kholmi, 2017); (sukmawati & nurfitriani, 2019);(arthana, 2019); (soukotta & utami, 2019). many village heads commit fraudulent actions against village funds. it was found that as many as 473 village heads in indonesia stumbled upon legal problems in the misuse of village funds for the 2015-2019 period (antara, 2020). these cases reflect the weak implementation of good governance, especially in the principle of accountability. the demands of good governance from various circles have caused the village to make improvements in order to realize good governance in village governance. good governance is a necessity that is not only addressed to business organizations, but also to all lines of government including villages. good governance will not only create a clean and accountable government, but will also have an impact on improving the performance of village government. according to government regulation no. 101 of 2000, good governance is a government that can develop and establish the principles of professionalism, accountability, transparency, excellent service, democracy, efficiency, effectiveness, rule of law and can be accepted by the whole community. governance is the key to growth and development (dayanandan, 2013). therefore, it is very important for the government to implement good governance to achieve good performance. previous research has proven that the implementation of good governance can improve company performance (ex (ferial et al., 2016)(fatimah et al., 2017);(nasrun, 2019);(supriatna & m. kusuma, 2009). in public sector organizations, research on good governance has mostly focused on local governments (susanti, 2014), (sukmawati & nurfitriani, 2019), (jatmiko & lestiawan, 2016), (indriana, 2019). the results show an increase in the government's financial performance by implementing good governance. this study examines the principles of good governance consisting of transparency, accountability, community participation and fairness of village government performance. according to adrianto (2007) transparency is openness in earnest, comprehensive and provides a place for active participation from all levels of society in the process of managing public resources. transparency is a principle that opens itself to the right of the community to obtain correct, honest and non-discriminatory information about the administration of village government while still taking into account the provisions of the legislation. according to stewardship theory, the village government as the party entrusted with the mandate by the community has a goal to improve the welfare of the community. therefore, the village government must disclose material and relevant information about the village government. the more open the village government to the community. therefore, the village government must disclose material and relevant information about the village government. the more open the village government to the community regarding the implementation of activities in the village, the community believes and does not expect negative things from the village government so that this can improve the performance of the village government. the transparency can improve local government performance (setiawan & safri, 2016) (novatiani et al., 2019). however, the results of research nasution (2018) show that transparency actually has a negative effect on government performance. accountability is an important element and becomes a principle in the context of the realization of good governance. with the realization of accountability, it becomes a must for every government to account for the mandate received in accordance with democratic principles. this confirms that the implementation of accountability will improve the performance of the village government. the existence of accountability in the administration jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 123-136 125 of village government provides an opportunity for the community to know and control starting from budgeting and implementing activities. the village government must be able to account for and provide information to the community regarding governance which causes the government to try to always provide its best performance because it will be assessed and monitored by the community. based on research conducted by pande & putra (2017); setiawan & safri (2016); jitmau et al. (2017) shows that public accountability has a significant effect on government performance. however, research (arifani et al., 2018) on the jayapura government shows that accountability has no effect on budget performance. the principle of participation is key in an organization, both private and public. participation prioritizes stakeholder involvement in various organizational affairs, in problem solving solutions or in other matters aimed at advancing organizational performance. that means, the more active the community in the process of administering the government, the more successful the implementation of autonomy in a village will be, and when autonomy in a village can be achieved it will encourage the village government to seek better performance. research of putra (2018) on skpd in jambi province shows that the principle of accountability has a significant effect on government performance and public services, but the results of this study are different from the research of jatmiko & lestiawan (2016) in the gunung kidul regency government which found that the principles of transparency, accountability and society has no effect on local government performance, while justice has a significant influence on local government performance affect local government performance. the principle of justice is fair and equal treatment of the community in providing services that do not discriminate and do not discriminate against the people served. a just government will provide equal opportunities for all people to improve and maintain the quality of life. justice is the ability of the government in the welfare of the community in relation to its rights and obligations. if the principle of justice is applied properly by the government, the public's trust will be higher in the government so that the government's performance will be better. the results of the study jatmiko & lestiawan (2016) show that justice has an effect on government performance. most studies still show inconsistent results. this research is also carried out in different types of organizations so that this research is still interesting to study. this study aims to analyze the effect of applying the principles of good governance on the performance of village government. this research is different from previous research putra (2018); pande & putra, (2017) which only examines several principles of good governance, namely accountability and transparency. this study expands the use of the principles of good governance, namely transparency, accountability, community participation, and justice. this research is also unique from other studies that examine the application of good governance principles in village governance in meranti district. previous research was mostly conducted on companies and local governments. there has not been much research on the implementation of good governance in village government. in fact, since the birth of law number 6 of 2014, the village government has been required to implement good governance. to build a good government, it is non-negotiable and absolutely must be fulfilled. the principles of good governance include accountability, openness and transparency, as well as public participation and justice. this research has contributed to the village government to be able to implement good governance so as to improve its performance. h1 : transparency has a positive effect on the performance of the village government. h2 : accountability has a positive effect on the performance of the village government. h3 : community participation has a positive effect on the performance of the village government. h4 : justice has a positive effect on the performance of the village government. implementation of good governance to improve the performance of village governments yesi mutia basri, tusanti igus findayani and arumega zarefar 126 research methods the population used in this study is the village government in the meranti islands regency, amounting to 101 villages. the sampling technique used was area sampling. the sample used is the villages in tebing tinggi, tebing tinggi barat and rangsang barat, kepulauan meranti, totaling 31 villages. respondents in this study were village managers consisting of the village head, village secretary, head of financial affairs, and head of general affairs. the data collection technique used in this study was a questionnaire. questionnaire. the questionnaire was delivered directly to the respondents in the study and picked up again according to the agreed time, the research time was about 2 months. operational definition and variable measurement according to mahsum (2012: 141) "performance is a description of the level of achievement of the implementation of an activity/program/policy in realizing the goals, objectives, mission and vision of the organization as stated in the strategic planning of an organization. the term performance is often used to describe achievement and if the members/employees are good and qualified then the performance of the local government will be good and quality too”. performance variables use instruments developed by bastian & suryadi (2006). this statement is measured using the indicators input, output, outcome, benefit, impact. transparency transparency can be defined as the openness of information, both in the decisionmaking process and in disclosing relevant material and information about an organization. in (jatmiko & lestiawan, 2016), "transparency is an effort that deliberately provides all information that can be issued legally, both positive and negative, that is accurate, timely, balanced and firm, with the aim of improving public reasoning skills and maintaining organizational responsibility. for his actions, policies and practices”. the transparency variable uses an instrument developed by mahoney (1963) which is used in the study (pertiwi, 2015). the indicators used are ease of access to information, increased flow of information through collaboration with the mass media and non-governmental organizations, providers of clear information about responsibility. accountability according to mardiasmo (2018: 20) "public accountability is the obligation of the trustee (agent) to provide accountability, present, report, and disclose all activities and activities that are accountable to the principal who has the right and authority to hold him accountable. public accountability consists of two types, namely: (1) vertical accountability, and (2) horizontal accountability”. the accountability variable uses indicators: legal honesty and accountability, process accountability, policy accountability. community participation according to mardikanto & soebianto (2001) community participation is a form of community concern and responsibility for the importance of development which aims to improve their quality of life. community participation is measured by using the indicator community involvement to provide input in the formulation of the direction and general policy of the apbdes, input and criticism from the community on the priorities and plans of the apbdes, community involvement in the preparation of the apbdes, community involvement in apbdes advocacy, community involvement in consultations and confirmation between councils and local governments regarding the draft apbdes, criticisms and suggestions from jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 123-136 127 the public in revising the apbdes. if there is a change in policies related to the apbdes. the indicators used to measure the community participation variable refer to the research of sopanah & mardiasmo (2003). justice according to knkg (national committee for governance policy) in kuswanto (2016) justice contains an element of honesty so that in its implementation, equal treatment of stakeholders can be realized in a responsible manner". justice is measured through three dimensions developed by mahoney (1963), distributive justice, procedural justice, which focuses on justice that should be accepted by society, interactional justice which focuses on responses that are addressed by a government when dealing with people who file complaints. all of these variables use a 5 (five) point likert scale where point 1 (one) shows very little, point 2 (two) shows a little, point 3 (three) shows half, point 4 (four) shows a lot, and point 5 (five) shows very much. data analysis method hypothesis testing in this study uses multiple linier regression analysis. multiple linear regression analysis is an analysis to measure the amount of influence between two or more independent variables on one dependent variable or predict the dependent variable using the independent variable. the equation for multiple linear regression analysis is as follows: y = α + b1x1 + b2x2 + b3x3 + b4x4 + e .................................................................... (1) information: y = village government performance α = constant x1 = transparency x2 = accountability x3 = community participation x4 = justice b (1,2,3,4) = regression coefficient e = confounding factor (error) results and discussion of the 124 questionnaires distributed, 115 questionnaires were returned with the following characteristics of the respondents: table 1. characteristics of respondents explanation total percentage sex : 1. male 2. female 91 24 79.1% 20.9% age: 1. ˂ 25 years 2. 26-35 years 3. 36-55 years 4. ˃55 years 11 34 63 7 9.5% 29.6% 54.8% 6.1% education: junior high school 1. high school 2. diploma 3. bachelor 3 70 14 26 2.6% 60.9% 12.2% 22.6% implementation of good governance to improve the performance of village governments yesi mutia basri, tusanti igus findayani and arumega zarefar 128 explanation total percentage 4. master 2 1.7% length of work: 1. ˂1 years 2. 1-5 years 3. 6-10 years 4. 10-15 years 5. ˃15 years 17 62 22 10 4 14.8% 53.9% 19.1% 8.7% 3.5% source: primary data processed from table 1 it can be seen that the difference in the number of male and female respondents, where male respondents are more than female respondents. male respondents were 79.1% while female respondents were 20.9%. the age range of 36 years-55 years was 54.8%. then when viewed from the level of education, the majority of village governments in meranti islands regency have high school education / equivalent, as many as 60.9%. descriptive statistics descriptive statistical presentation includes min, max, mean and standard deviation of a variable. the results of descriptive statistics can be seen in the table below: table 2. descriptive statistics of research variables n minimum maximum mean std. deviation village government performance 115 34.00 5.00 45.64 2.81 transparency 115 24.00 38.00 25. 2.22 accountability 115 31.00 45.00 37.70 2.72 community participation 115 20.00 35.00 28.99 2.42 justice 115 16.00 40.00 32.72 2.80 valid n (listwise) 115 source: primary data processed the results of descriptive statistical analysis show that the mean value is above the standard deviation which indicates good data and can be processed further. data quality test results determination of data validity using corrected item-total correlation using spss. in this study df = n-2 (115-2) = 113, so we get r table for df (113) = 0.183. the item is stated to be valid if r count> r table. reliability test using cronbach alpha. a variable or construct is said to be reliable if the cronbach alpha value of each variable is> 0.70. (ghozali, 2013). table 3. validity and reliability test results variable pearson correlation explanation cronbach’s alpha explanation village government performance 0.406-0.689 valid 0,780 reliable transparency 0.515-0.757 valid 0.751 reliable accountability 0.525-0.788 valid 0.833 reliable community participation 0.592-0.833 valid 0.856 reliable justice 0.500-0.756 valid 0.838 reliable source: primary data processed jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 123-136 129 the test results show the pearseon correlation value for all variables has a value > 0.183 which indicates that all variables are valid. cronbach alpha value for all variables > 0.7 which indicates that all are reliable. furthermore, regression analysis can be performed.hypothesis testing results the results of hypothesis testing can be seen in the table 4: table 4. multiple regression analysis results model unstandardized coefficient standardized coefficient t sig b std error beta (constant) .720 .315 2.284 .024 transparency .280 .079 .295 3.557 .001 accountability .167 .078 .193 2.133 .035 community participation .150 .062 .196 2.400 .018 justice .240 .051 .328 4.710 .000 dependent : village government performance source: primary data processed the results of hypothesis testing can be seen in table 4. the results of testing hypothesis 1 show p value of the effect of transparency on performance is 0.001 <0.005 with a t value of 3.557> a critical value of 1.64 (one tail). the value of the β coefficient is positive 0.295. this shows that h1 is accepted, namely transparency has a positive effect on the performance of village government. it can be concluded that the higher the transparency of village government, the better the performance of village government in meranti district. the results of testing hypothesis 2 show p value is 0.035 <0.005 with a t value = 2.133> a critical value of 1.64 (one tail) with a positive β coefficient value of 0.193. this indicates that h2 is accepted. it can be concluded that accountability has a positive effect on the performance of village government in meranti islands regency. this shows that the better the accountability of the village government, the better the performance of the village government. the results of testing hypothesis 3 show that the p value is 0, 018 and the t value 2,400> the critical value of 1.64 (one tail) with a positive β coefficient of 0.196. this shows that h3 is accepted, namely community participation has a positive effect on the performance of the village government in meranti islands regency. this shows that the higher the community participation, the better the performance of the village government will be. the results of testing hypothesis 4 show that the p value is 0.000 <0.005 with t value 4.710> critical value of 1.64 (one tail) and the β coefficient of 0.05 is positive 0.328. this shows that h4 is accepted. justice has a positive effect on the performance of village government in the meranti islands regency. the results showed that the fairer the government to the community, the better the government's performance. discussion the effect of transparency in improving performance the test results show that transparency has an effect on the performance of the village government in meranti district. the implementation of high transparency can improve the performance of the village government. mardiasmo (2009) states transparency means the openness of the government in providing information related to public resource management activities to parties who need information. this means that the government is obliged to provide financial information and other information that will be used for decision making by interested parties werimon et al., (2007) also stated that the conceptual framework in building transparency in public sector organizations requires four components consisting of a financial implementation of good governance to improve the performance of village governments yesi mutia basri, tusanti igus findayani and arumega zarefar 130 reporting system, a performance measurement system, a public sector audit, and the functioning of public accountability channels. transparency will then create horizontal accountability between the local government and the community so as to create a local government that is clean, effective, efficient and responsive to the aspirations and interests of the community which in turn will have an impact on improving performance (nasution, 2018) supporting the stewardship theory that the village government as the agent entrusted by the community to manage the government, carries out its duties for the benefit of the community.. as a form of accountability, the village government provides the widest possible information to the community, starting from budgeting to implementing activities. transparency creates good performance management so that it has an impact on improving performance. with transparency, the public can control the implementation of activities carried out by the government. good cooperation between the government and the community has an impact on improving the performance of the village government. in the village government in meranti regency, the application of transparency has not been fully implemented. there are still village governments that are considered less transparent. for example, in banglas village, the community considers that the village government is not transparent in the use of the village fund allocation for a number of activities (hallo riau). this has an impact on the low public trust which results in and the lack of information causes the community to be unable to take part in making decisions for the implementation of village development. the results of research pande & putra (2017) and (nasution, 2018) show that transparency has a positive effect on government performance. transparency will increase public trust in the government and in return, the government will also provide the best service to the community, carry out programs and activities according to community needs. lack of transparency will cause dissatisfaction for the community, so that the performance of public services will be considered bad in the eyes of the community, meaning that the village government has not succeeded in achieving its goals. the effect of accountability in improving performance the test results show that accountability has an effect on the performance of the village government in meranti district. implementation of high accountability has an impact on improving village government performance. accountability is an important element and becomes a principle in the framework of realizing good governance. accountability is a form of the obligation of a person or organization to be accountable for the management and control of resources and the implementation of the policies entrusted to them (novatiani et al., 2019). this study supports the stewardship theory which states that the government as an agent is the party who is given the authority to account for all its activities to the public and society to assess its implementation performance. this emphasizes the importance of accountability in improving the performance of village government. the existence of accountability in the implementation of village governance provides the opportunity for the community to know and control from budgeting to the implementation of activities. the village government must be able to account for and provide information to the community about government management which causes the government to always try to give its best performance because it will be assessed and monitored by the community. the implementation of accountability in some villages in meranti regency is also still not optimal. several development projects were deemed not to be in accordance with the planning. the project being worked on looks careless (hello riau). this shows that accountability is still low which results in the low performance of the village government in jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 123-136 131 meranti regency. therefore, it is important to apply accountability to the village government to create high village government performance. this research is in line with research putra ( 2018), sukmawati & nurfitriani, (2019) and (nasution, 2018) that accountability has a positive effect on government performance. good accountability can improve the performance of public service organizations with job responsibilities as planned. the village government as a public service provider that is oriented to the interests of the community and the administration of public services must be able to be accountable for all of its work. the effect of community participation in improving performance the test results show that community participation affects the performance of the village government in meranti district. the high participation of the community has an impact on improving the performance of the village government. according to (mardikanto & soebianto, 2001) community participation is a form of community concern and responsibility for the importance of development which aims to improve their quality of life. community participation shows that the implementation of activities must also benefit the community. according to stewardship theory, the government as a party is given the responsibility to manage the government, acting not for its own interests, but must benefit the parties concerned (raharjo, 2007). this emphasizes that the village government must be able to accommodate all the interests of the community and must demonstrate its ability to achieve results that are in accordance with the interests of the community. this confirms that community involvement is closely related to the achievement of village government performance. the principle of participation is key in an organization, both private and public. participation encourages stakeholder involvement in various organizational affairs, in problem solving, or in other matters aimed at advancing organizational performance. this means that the more active the community is in the government process, the more successful the implementation of autonomy in a village will be, and the more autonomy that is achieved in a village will encourage the village government to strive for better performance. the results of this study are in line with (putra, 2018) (julianto & dewi, 2019) in their research it was also concluded that community participation had a significant effect on government performance. the higher the community participation, the higher the performance of the village government. the effect of justice in improving performance the test results show that justice affects the performance of the village government in meranti district. the more fair the village government is to the community, the impact on improving the performance of the village government. justice is the government's ability to provide welfare to the community in relation to its rights and obligations. if the principle of justice is properly implemented by the government, the public's trust in the government will be higher so that the government's performance will be better. the principle of justice is a fair and equal treatment for the community in providing services that do not discriminate and do not discriminate against the people being served. a just government will provide equal opportunities to all people to improve and maintain the quality of life. equity theory (adam, 1963) also states that the fairness that individuals perceive can affect their assessment of the organization so that it will have an impact on organizational performance. although research shows that fairness in organizations affects job satisfaction, in the context of the relationship between government and society, injustice to the government can lead to public dissatisfaction so that it will give a poor assessment of the government. the relationship between justice and village government performance is explained by the sterawdship theory. stewardship theory assumes a strong relationship between implementation of good governance to improve the performance of village governments yesi mutia basri, tusanti igus findayani and arumega zarefar 132 organizational success and owner satisfaction (donaldson & davis, 1991). steward (government) will protect and maximize the wealth of the government with the performance of the government, so that its utility function will be maximized. an important assumption of stewardship is that managers align their goals with those of owners(raharjo, 2007) in village government, steward is a village government whose role is to maximize the interests of the community. therefore, justice for society needs to be upheld. if the community feels justice in the treatment of the village government both in terms of services and interests of the community, the government will get a good performance. this confirms that fairness is closely related to performance achievement. this research is in line with research conducted by (jatmiko & lestiawan, 2016) in their research which also concluded that the principle of justice has a significant effect on government performance. conclusion and sugestion based on the test results, several conclusions can be drawn. first, transparency has a positive effect on the performance of the village government in the meranti islands regency. the more transparent the village government, the better the government's performance will be. in line with nasution's opinion (2018), that transparency creates horizontal accountability between the local government and the community so as to create a local government that is clean, effective, efficient and responsive to the aspirations and interests of the community which in turn will have an impact on improving performance. second, accountability has a positive effect on the performance of village government in the meranti islands regency, which shows that the more accountable the village government, the higher its performance. this study supports the stewardship theory (donaldson, 1991) which states that the government as an agent is the party who is given the authority to account for all its activities to the public and society to assess its implementation performance. the government as an agent will maximize the interests of the community. third, community participation has a positive effect on the performance of village government in the meranti islands regency, meaning that the higher the community participation, the higher the performance of the village government. community participation from planning to supervision is very helpful in creating the performance of the village government. if the community does not participate at all in village development, then the possibility of development is not in accordance with the needs of the community. fourth, justice has a positive effect on the performance of the village government in the meranti islands regency, meaning that the more equitable the village government is in managing its village, the more it will improve the performance of the village government in meranti regency. fair treatment in the absence of discriminatory treatment and justice in obtaining rights and obligations can increase public trust which will ultimately improve the performance of the village government. this research also has several limitations, namely the limited object of research, which is only conducted in villages in meranti regency. retrieval of data in this study is only based on filling out the questionnaire so that it does not rule out the possibility that there are elements that are less objective in filling out the questionnaire, such as the existence of a joint filling in the questionnaire. in addition, in filling out the questionnaire, it was found that the respondents did not care about themselves and were not serious in answering the statements in the questionnaire. this study only uses the variables of transparency, accountability, community participation and justice so that there may be other variables that affect the performance of village government that need to be investigated. for further researchers, it is suggested to further expand the population and sample used in the study, so as to produce better results. in data collection, it is necessary to complete oral jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 123-136 133 and written questions and then the researcher can add other variables that affect the performance of the village government. this research supports the stewardship theory proposed by (donaldson & davis, 1991). according to management theory, the government is the party that is given the authority by the community to meet the needs of the community. therefore, transparency, participation from the community, accountability and justice can help the village government realize the interests of the village community. the actions of the village government that prioritize the interests of the community have an impact on the positive assessment of government performance by the community. community satisfaction with village government reflects good government performance. for the village government, this research has a performance contribution. the government must be able to implement good governance in village management so that optimal performance can be realized. implementation of good governance to improve the performance of village governments yesi mutia basri, tusanti igus findayani and arumega zarefar 134 references adrianto, n. 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(2021). mendes pdtt dorong desa di kabupaten meranti jadi pilot project sgds. bisnis.com. https://kabar24.bisnis.com/read/20210316/15/1368366/mendespdtt-dorong-desa-di-kabupaten-meranti-jadi-pilot-project-sgds werimon, s., ghozali, i., & nazir, m. (2007). pengaruh partisipasi masyarakat dan transparansi kebijakan publik terhadap hubungan antara pengetahuan dewan tentang anggaran dengan pengawasan keuangan daerah (apbd) (study empiris di provinsi papua). sna x makassar. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 223-234 223 public governance dan korupsi: bukti pengujian dari indonesia menggunakan perspektif teori keagenan public governance and corruption: proof of testing from indonesia using agency theory perspective evi maria1) and abdul halim2) universitas kristen satya wacana, indonesia 1) , universitas gadjah mada, indonesia2) evi.maria@uksw.edu1), ahali58@ugm.ac.id2) abstract this article explores public governance impact on the corruption’s probability in indonesian local government practices. the research employs data of indonesian local governments in 2012. data were analyzed using logistic regression. the study results found that good public governance has a negative effect on corruptio’s probability. the results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. the results are rugged when area type is added as control variable. area type do not affect the corruption’s probability in indonesian local governments. this study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. improvement of public governance can be done by implementing e-government to supervise the implementation of government activities and public services in local government, indonesia. keywords: agency theory, corruption, e-government, local governments, public governance *corresponding author : email: evi.maria@uksw.edu doi: https://doi.org/10.33369/j.akuntansi.11.3.223-234 pendahuluan tata kelola menjadi isu utama penyelenggaraan pemerintahan (hofheimer 2006). tata kelola pemerintahan di indonesia disebut dengan istilah public governance oleh komite nasional kebijakan governance (knkg, 2008). penelitian ini menggunakan isitilah public governance untuk menyebut tata kelola penyelenggaraan pemerintahan. public governance adalah aturan perilaku dalam kegiatan penyelenggaraan negara secara akuntabel dan penuh rasa tanggungjawab. interaksi dalam public governance selalu melibatkan empat aktor, yaitu birokrasi, pemerintah, masyarakat sipil dan ekonomi. ini berarti public governance yang baik, tidak hanya tanggungjawab dari pemerintah tetapi juga membutuhkan peran dari pihak-pihak lainnya. public governance yang baik diyakini oleh khan (2006), hofheimer (2006) dan nguyen et al. (2017) dapat menurunkan tingkat korupsi suatu negara. zhang (2016) menemukan peningkatan public governance dapat mengurangi probabilitas fraud di perusahaan. ini berarti public governance memiliki pengaruh terhadap corporate governance. pemerintah memiliki peran sebagai alat pengawasan eksternal setiap keputusan yang diambil oleh perusahaan. temuan hofheimer (2006), zhang (2016) dan nguyen et al. (2017) tersebut, mendorong banyak negara untuk menerapkan public governance yang baik, tidak terkecuali di indonesia. namun, kondisi geografi dan lingkungan politik yang berbeda antar negara membuat tidak ada jaminan bahwa tata kelola memiliki pengaruh yang sama dalam upaya menekan korupsi (hofheimer, 2006; khan, 2006). karakteristik tata kelola pemerintahan yang baik antar negara pun tidak bisa menjadi seragam. kondisi ini mendorong negara-negara untuk menyusun dan mengembangkan rancangan public governance yang cocok dengan kondisi di negaranya masing-masing. mailto:evi.maria@uksw.edu mailto:ahali58@ugm.ac.id2 mailto:evi.maria@uksw.edu https://doi.org/10.33369/j.akuntansi.11.3.223-234 public governance and corruption: proof of testing from indonesia using agency theory perspective evi maria dan abdul halim 224 di indonesia, public governance yang baik sudah mendapat fokus perhatian sejak tahun 1999. prinsip-prinsip penyelenggaran pemerintahan yang baik diatur di uu no. 28/1999 tentang penyelenggaraan negara yang bersih dan bebas dari korupsi, kolusi dan nepotisme. uu ini, mengatur indikator keberhasilan public governance adalah pemerintah yang bebas dari praktik korupsi. pemerintah terus menerus berupaya memperbaiki dan mengembangkan public governance, misalnya saja dengan memberlakukan program reformasi birokrasi di tahun 2010. program ini diatur lebih detail dalam peraturan presiden no. 81/2010 tentang grand design reformasi birokrasi tahun 2010-2025. selain itu, pemerintah juga melakukan reformasi manajemen keuangan publik dengan berfokus pada peningkatan pengendalian keuangan, pelaporan keuangan, transparansi dan akuntabilitas. harapannya agar kegiatan pelayanan publik dan penyelenggaraan negara yang bebas praktik korupsi dapat segera tercapai. fakta di lapangan jauh dari harapan. penerapan public governance tidak serta merta membuat praktik korupsi berkurang. korupsi di pemerintah daerah terjadi hampir di seluruh bagian organisasi (maria et al., 2019a). di indonesia, tidak sedikit pejabat pemerintah yang terjerat kasus korupsi. komisi pemberantasan korupsi (2019) mencatat ada 119 kepala daerah, yaitu 17 gubernur, 79 bupati dan 23 walikota yang kasusnya ditangani oleh kpk sepanjang sepanjang tahun 2004-2019 dan terbukti melakukan tindak pidana korupsi. di negara berkembang korupsi adalah praktik yang lazim terjadi (kolstad and wiig 2011). korupsi menyebabkan kerusakaan kondisi sosial dan ekonomi (otusanya 2011). korupsi berdampak negatif pada pertumbuhan ekonomi (elbahnasawy, 2014), stabilitas politik serta menurunkan tingkat kepercayaan investor dan masyarakat terhadap pemerintah (rothstein and varraich 2017). nguyen et al. (2017) juga menemukan ada hubungan negatif antara praktik korupsi dengan kualitas pelayanan publik, khususnya pada pelayanan di bidang pendidikan dan kesehatan. kondisi ini membuat public governance masih menjadi isu yang masih relevan untuk diteliti untuk konteks pemerintah daerah di indonesia. penelitian terdahulu telah meneliti pengaruh public governance pada pengelolaan pemerintah daerah (lihat penelitian kristiansen et al., 2009; saputra, 2012; masyitoh et al., 2015; rahmawati, 2015; setyaningrum et al., 2017). penelitian kristiansen et al. (2009) mengidentifikasi transparansi perlu terus ditingkatkan oleh pemerintah daerah untuk mencapai tata kelola yang baik. saputra (2012) menemukan bahwa akuntabilitas memiliki peran untuk menurunkan dampak negatif dari penerapan desentralisasi. masyitoh et al. (2015) menemukan pelaksanaan akuntabilitas terbukti dapat menurunkan tingkat korupsi. sedangkan, rahmawati (2015) mengidentifikasi partisipasi masyarakat, transparansi dan akuntabilitas adalah karakteristik governance yang baik di inspektorat kabupaten bulu. penelitian-penelitian tersebut, hanya menggunakan ukuran tunggal untuk proksi public governance yang baik, seperti akuntabilitas, transparansi dan partisipasi. setyaningrum et al. (2017) telah mencoba untuk membangun indeks komprehensif public governance yang baik menggunakan lima prinsip yang dikembangkan oleh knkg, antara lain demokrasi, transparansi, akuntabilitas, budaya hukum, kewajaran dan kesetaraan. hasil penelitian menemukan bahwa public governance yang baik berpengaruh menurunkan tingkat korupsi dan korupsi yang rendah akan membuat kualitas layanan publik meningkat. namun penelitian setyaningrum et al. (2017) masih memiliki dua keterbatasan. pertama, pengembangan indikator public governance mengabaikan pendapat dari ahli, sehingga indikator dikembangkan dengan unsur subyektivitas yang tinggi. kedua, korupsi tidak tepat diukur menggunakan jumlah keluhan publik. ini karena korupsi adalah perbuatan melawan hukum, sehingga perbuatan diklasifikasikan sebagai tindak pidana korupsi jika perbuatan tersebut telah memperoleh putusan inkracht dari mahkamah agung (maria et al., 2019b). kondisi inilah yang membuat penelitian untuk menguji kembali pengaruh public governance yang baik terhadap korupsi dengan memperbaiki pengukuran konstruk korupsi dan indeks jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 223-234 225 komprehensif konstruk public governance yang sudah dilakukan oleh setyaningrum et al. (2017) masih perlu untuk dilakukan. kontribusi penelitian ini, antara lain pertama, hasil penelitian ini berkontribusi untuk pengembangan ilmu di bidang akuntansi publik dengan menyediakan bukti pengujian bahwa public governance merupakan salah satu faktor penting yang dapat mengeliminasi peluang terjadinya praktik korupsi di organisasi sektor publik. kedua, hasil penelitian berkontribusi untuk pemerintah yang berperan dalam membuat kebijakan publik, karena hasil penelitian memberi informasi terkait keefektifan implementasi public governance dalam upaya memberantas praktik korupsi di indonesia. hasil penelitian ini juga menyediakan informasi terkait peran penting dari implementasi public governance dalam pengawasan kegiatan penyelenggaraan pemerintahan dan/atau pelayaanan publik di indonesia. klitgaard (1988) menjelaskan korupsi di pemerintah menggunakan perspektif teori keagenan. asumsi teori keagenan, ada ketidak selarasan kepentingan antara agen dan prinsipal, sehingga memicu perilaku oportunistik dari agen (jensen dan meckling, 1976; eisenhardt, 1989; baiman, 1990). di pemerintah daerah, agen adalah pegawai pemerintah dan masyarakat adalah pinsipal sebagai pemilih dari politisi yang memimpin daerah (zimmerman 1977). tingkat akuntabilitas yang rendah, monopoli kekuasaan serta diskresi besar dalam aktivitas pengambilan keputusan adalah faktor pendorong terjadinya korupsi di pemerintah (klitgaard, 1988). pejabat pemerintah memiliki lebih banyak informasi daripada masyarakat karena pemerintah merupakan penyelenggara pemerintahan. asimetri informasi antara prinsipal dan agen membuka kesempatan bagi agen untuk melakukan perbuatan ilegal (klitgaard, 1988). saat agen melakukan monopoli terhadap akses informasi dan kekuasaan, maka korupsi akan sangat mudah terjadi di sana (klitgaard, 1988; elbahnasawy, 2014). korupsi terjadi jika agen mengambil untung dari kepercayaan yang diberikan kepadanya untuk kepentingan pribadi dan/atau kelompoknya dan agen mengorbankan kepentingan publik. skema kecurangan, seperti penyuapan, penipuan, nepotisme, penggelapan serta pemerasan dapat dilakukan oleh agen karena asimetri informasi yang terjadi dalam sebuah organisasi (lio et al., 2011) korupsi tidak hanya didorong oleh motif ekonomi (rose-ackerman, 1978; klitgaard, 1998), tetapi juga didorong oleh keinginan untuk mencapai atau mempertahankan kekuasaan politik (sikka 2008). tidak sedikit kasus korupsi terjadi pada proses penyusunan anggaran dengan melibatkan tak hanya pihak legislatif, yaitu dewan perwakilan rakyat tetapi juga pihak eksekutif, yaitu kepaladaerah. motifnya adalah untuk memperoleh keuntungan ekonomi dan merugikan keuangan negara (maria et al., 2019b). monopoli kekuasaan dan akses informers dapat dikurangi dengan melakukan restrukturisasi hubungan antar agen dan prinsipal (klitgaard, 1988). pemerintah memerlukan tata kelola pemerintahan yang baik. tata kelola diyakini sebagai satu mekanisme yang dapat digunakan untuk mengurangi korupsi (hofheimer, 2006; lio et al. 2011; elbahnasawy, 2014) dan meningkatkan kesejahteraan rakyat. public governance yang baik harus memenuhi prinsip akuntabilitas, transparansi, kewajaran, partisipasi masyarakat, efisiensi dan efektivitas (knkg, 2008). akuntabilitas menunjukkan komitmen dan tanggung jawab dari aparatur negara dalam melaksanakan tugasnya. tanpa akuntabilitas yang memadai dalam pengelolaan negara, praktik korupsi akan meningkat (klitgaard, 1998; saputra, 2012; masyitoh et al., 2015). transparansi menunjukkan kemudahan masyarakat dalam mengakses informasi ekonomi, sosial dan politik yang terpercaya dan tepat waktu (kolstad and wiig 2011). kurangnya transparansi dalam pengelolaan keuangan daerah membuka kesempatan bagi pejabat pemerintah untuk menggunakan sumber daya publik untuk keuntungan pribadi dan/atau kelompoknya (kristiansen et al., 2009; setyaningrum et al., 2017). kewajaran menunjukkan kepatuhan aparatur negara terhadap standar dan peraturan yang berlaku. kualitas keputusan dalam organisasi dapat ditingkatkan jika organisasi memiliki informasi keuangan yang wajar (heuer public governance and corruption: proof of testing from indonesia using agency theory perspective evi maria dan abdul halim 226 et al., 2007). akibatnya, tingkat korupsi akan berkurang (masyitoh et al., 2015). transparansi dan partisipasi masyarakat memperkuat akuntabilitas dan mengurangi korupsi (khan, 2006; nguyen et al., 2017). efisiensi mengacu pada optimalisasi penggunaan waktu, dana, dan sumber daya manusia dalam upaya menjalankan program dan kebijakan. sedangkan, efektivitas mengacu pada kondisi pencapaian tujuan dari program dan kebijakan pemerintah, yaitu tercipta masyarakat yang cerdas, adil dan beradab (kemitraan, 2014). kebijakan dan program pemerintah dapat menjadi efektif dan efisien jika tidak terjadi praktik korupsi di negara tersebut (hofheimer, 2006). dalam rangka memeriksa hubungan antara public governance dan korupsi, maka hipotesis penelitian dinyatakan sebagai berikut: h1: public governance yang baik berpengaruh negatif pada probabilitas korupsi terjadi di pemerintah daerah, indonesia. metode penelitian sampel dan data penelitian pemerintah daerah di indonesia merupakan populasi penelitian dan pemerintah daerah provinsi di tahun anggaran (ta) 2012 adalah sampel penelitian. penelitian ini mengamati kasus korupsi anggaran pendapatan belanja daerah (apbd) tingkat provinsi ta 2012. tiga alasan meneliti ta 2012. pertama, tahun 2012 merupakan tonggak awal keberhasilan penegakan hukum di indonesia karena lembaga penegak hukum di indonesia berani memproses kasus korupsi yang dilakukan oleh pejabat aktif pemerintah. kedua, pemerintah daerah tempat praktik korupsi dan tidak dalam penelitian ini diklasifikasikan berdasarkan kasus korupsi di apbd yang inkracht, yaitu kasus yang sudah memiliki putusan berkekuatan hukum tetap. persidangan kasus tindak pidana korupsi, memakan waktu yang panjang karena para terdakwa kasus ini diperbolehkan oleh undang-undang untuk mengajukan pembelaan mulai dari pengadilan negeri sampai tingkat kasasi di indonesia. hasil identifikasi menemukan kasus korupsi dalam apbd provinsi ta 2012 bisa digunakan karena banyak yang sudah memiliki putusan inkracht. ketiga, penelitian ini menggunakan indonesian governance index (igi) yang dikembangkan oleh para ahli di bidang pemerintahan dan pemangku kepentingan yang tergabung dalam the partnership for governance reform (kemitraan). igi adalah indeks komprehensif public governance dan data igi seluruh provinsi di indonesia tahun 2012 tersedia lengkap. data sekunder digunakan untuk proses analisisnya. data terkait tindak pidana korupsi didapatkan dari pemetaan putusan mahkamah agung (ma). data tersebut diperoleh dari website ma. sedangkan, nilai indeks kinerja public governance diperoleh dari kemitraan. sampel penelitian ini, yaitu 33 pemerintah daerah provinsi. tahun 2012, indonesia hanya memiliki 33 pemerintah daerah provinsi. provinsi kalimantan utara baru ditetapkan sebagai provinsi ke-34 pada akhir tahun 2012, sehingga provinsi ini belum memiliki igi dan tidak masuk dalam sampel penelitian ini. teknik pemilihan sampel, yaitu non-random karena pertimbangan jumlah data indeks public governance dan korupsi yang sudah memiliki putusan inkracht dari ma jumlahnya juga masih terbatas. kondisi ini tidak memungkinkan menggunakan sistem random. sampel dipilih menggunakan metode purposive sampling kriteria pemerintah memiliki indeks tata kelola yang dikeluarkan oleh kemitraan. variabel operasional dan pengukuran variabel didefinisikan sebagai faktor-faktor dalam penelitian yang akan dianalisis. variabel tersebut, antara lain variabel korupsi, public governance dan wilayah. tabel 1 merangkum definisi operasional dan pengukuran variabel dalam penelitian ini. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 223-234 227 tabel 1. pengukuran variabel penelitian variabel kode pengukuran korupsi korup skor 1, jika ada praktik korupsi di pemerintah provinsi, skor 0, jika tidak ada praktik korupsi di pemerintah provinsi. public governance pg indonesian governance index (igi) untuk pemerintah provinsi. wilayah w skor 1, diberikan pada pemerintah provinsi yang ada di pulau jawa, skor 0 diberikan pada pemerintah provinsi yang ada selain di pulau jawa. korupsi di pemerintah daerah penelitian ini menggunakan definisi korupsi seperti yang diatur dalam uu no. 31/1999 jo. uu no. 20/2001 tentang pemberantasan tindak pidana korupsi pasal 2, yaitu : “setiap orang yang secara melawan hukum melakukan perbuatan memperkaya diri sendiri atau orang lain atau suatu korporasi yang dapat merugikan keuangan negara atau perekonomian negara, dipidana,..”. pemberian skor 0 jika tidak ada korupsi di pemerintah daerah dan skor 1 jika ada korupsi di pemerintah daerah pada apbd ta 2012 yang sudah memiliki putusan inkracht dari mahkamah agung dilakukan untuk mengukur korupsi dalam penelitian. public governance penelitian ini menggunakan definisi public governance, yaitu proses penyusunan dan pelaksanaan kebijakan, peraturan, serta prioritas pembanggunan melalui interaksi antara eksekutif, legislatif dan birokrasi dengan partisipasi dari masyarakat dan masyarakat ekonomi (kemitraan, 2014). public governance diukur menggunakan indonesian governance index (igi) yang diterbitkan oleh the partnership for governance reform (kemitraan). igi merupakan ukuran kinerja tata kelola pemerintah menggunakan indikator yang terukur dan obyektif. igi dikembangkan melalui diskusi secara intensif dan ekstensif dengan para stakeholder dan para ahli. tujuannya, untuk memastikan validitas dan reliabilitas dari konsep dan indikator yang dikembangkan. kinerja pemerintah mengacu pada empat aktor, yaitu birokrasi, pemerintah, masyarakat sipil dan ekonomi terhadap prinsip dari public governance, yaitu partisipasi, keadilan, akuntabilitas, transparansi, efisiensi dan efektifitas. konseptualisasi kerangka igi dituangkan dalam matriks 4x6, disilangkan dengan prinsip public governance dan arena. empat aktor yang berperan dalam praktik public governance, yaitu pertama, birokrasi. pelaksana kebijakan yang memiliki peran melayani maupun sebagai jembatan antara pemerintah dan masyarakat disebut birokrasi. indikator yang dinilai, yaitu pengumpulan pendapatan, pelayanan publik, dan pengaturan kegiatan ekonomi. kedua, pemerintah, yaitu pembuat kebijakan yang mencakup pihak eksekutif dan legislatif. indikator yang dinilai, yaitu kerangka kebijakan, penganggaran, kordinasi pembangunan, dan pengawasan pembangunan. ketiga, masyarakat sipil, seperti organisasi, asosiasi, forum, serikat buruh, lembaga pendidikan dan penelitian. indikator yang dinilai, yaitu advokasi dan pemberdayaan masyarakat. keempat, masyarakat ekonomi, meliputi entitas bisnis dan juga asiosiasi yang bertujuan pada keuntungan. indikator yang dinilai, yaitu upaya melindungi kepentingan bisnis dan upaya mendorong peningkatan iklim usaha dan pertumbuhan ekonomi. igi berkisar antara angka 1 (terendah) sampai 10 (tertinggi) dan nilai yang dikeluarkan dinyatakan dalam satuan desimal. wilayah penelitian ini memasukan wilayah sebagai variabel kontrol. argumennya, daerah memiliki kondisi infrastruktur yang berbeda dan ada resistensi elit di setiap daerah pada usaha memberantas praktik korupsi, sehingga ingkat dan deteksi korupsi antara pulai yang satu dan public governance and corruption: proof of testing from indonesia using agency theory perspective evi maria dan abdul halim 228 lainnya di indonesia bisa jadi berbeda (abdullah 2012). variabel dummy digunakan untuk mengukur variabel wilayah, yaitu skor 1 diberikan kepada pemerintah provinsi yang berada di pulau jawa, dan skor 0 diberikan kepada pemerintah provinsi selain yang berada di pulau jawa. metode analisis penelitian ini menggunakan alat analisis, antara lain: pertama, membandingkan grup sampel pemerintah daerah, tempat korupsi dan tidak. tujuannya, memastikan apakah penelitian ini sudah memiliki dua grup sampel yang sama, sehingga dapat dilakukan pengujian selanjutnya. perbandingan grup sampel mengunakan dua kriteria, tahun dan jenis pemerintahan seperti penelitian abdullah (2012), pemadanan dua grup sampel dilakukan pada periode yang sama, yaitu ta 2012. penelitian ini juga melakukan pemadanan terhadap pemerintah daerah, tempat korupsi dan tidak, berdasarkan jenisnya, yaitu provinsi. jadi dalam tahap ini, pemerintah provinsi, tempat korupsi akan dibandingkan yang tidak ada korupsi. kedua, menguji variabel dalam penelitian menggunakan wilcoxon signed-rank test. tujuannya, menjamin dua grup sampel penelitian ini, yaitu pemerintah daerah, tempat praktik korupsi dan tidak, memiliki perbedaan. variabel dengan p-value<0,05 adalah variabel yang lolos penujian (hair et al., 2011). pengujian dapat dilanjutkan pada tahap berikutnya, jika semua variabel lolos uji di tahap ini. ketiga, menguji hipotesis menggunakan analisis regresi logistik. tujuannya, untuk melihat pengaruh public governance pada probabilitas terjadinya korupsi di pemerintah daerah. uji wald dilakukan dalam rangka menguji koefisien regresi secara parsial pada model regresi logistik, dengan tingkat signifikansi (α) 5 persen. koefisien regresi dinyatakan signifikan, jika nilai signifikansi <5 persen (gudono 2012), sehingga hipotesis penelitian didukung. model regresi logistik penelitian ini disajikan pada persamaan 1. keempat, melakukan pengujian tambahan. pengujian dilakukan dengan memasukkan variabel kontrol, yaitu wilayah ke persamaan 1. tujuannya, untuk memeriksa kekokohan hasil pengujian tahap sebelumnya serta mendapatkan analisis yang jauh lebih baik dari tahap sebelumnya. model pengujian tambahan penelitian ini disajikan pada persamaan 2. 𝐾𝑜𝑟𝑢𝑝𝑖𝑡 = 𝛽0 + 𝛽1𝑃𝐺𝑖𝑡 + 𝜀𝑖𝑡…..................(1) 𝐾𝑜𝑟𝑢𝑝𝑖𝑡 = 𝛽0 + 𝛽1𝑃𝐺𝑖𝑡 + 𝛽2𝑊𝑖𝑡 + 𝜀𝑖𝑡 …...(2) korup adalah pemerintah provinsi, tempat praktik korupsi dan kasusnya sudah inkracht, i adalah pemerintah daerah provinsi, t adalah tahun, β0 adalah kontanta, β1 adalah koefisien variabel independen: pg adalah public government, β2 adalah koefisien variabel kontrol: w adalah wilayah, ɛ adalah variabel pengganggu. hasil dan pembahasan statistik deskriptif dan analisis univariat hasil statistik deskriptif dan wilcoxon-signed rank test mengidentifikasi terdapat 15 provinsi yang ada korupsi di ta 2012 dan sisanya, yaitu 18 provinsi tidak ada korupsi di ta 2012. wilcoxon-signed rank test berfungsi untuk mengevaluasi beda mean antara pemerintah provinsi, tempat korupsi dan tidak. khusus untuk variabel public governance. sedangkan variabel wilayah, tidak dilakukan wilcoxon-signed rank test karena variabel tersebut adalah variabel dummy. hasil wilcoxon-signed rank test untuk public governance menunjukkan ada perbedaan yang signifikan antara kedua grup sampel karena p-value kurang dari 0,05. variabel public governance menunjukkan signifikan positif (p<0,015). ini berarti ada perbedaan indeks public governance antara grup sampel pemerintah daerah sebagai tempat praktik korupsi dan grup sampel yang tidak. pemerintah daerah, tempat korupsi terjadi memiliki jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 223-234 229 indeks public governance yang lebih rendah jika dibandingkan dengan pemerintah daerah yang tidak menjadi tempat terjadinya korupsi. indeks public governance tertinggi dengan nilai igi sebesar 6,80 dimiliki provinsi d.i.yogyakarta, sedangkan indeks public governance terendah dengan nilai igi sebesar 4,45 dimiliki provinsi maluku utara. tabel 2 statistik deskriptif dan hasil wilcoxon-signed rank test var korupsi (n=15) tidak korupsi (n=18) z value wilcoxon test pg mean 5,45 5,90 -2,442 p-value=0,015* standar deviasi 0,60 0,48 maksimum 6,19 6,80 minimum 4,45 4,87 keterangan: * signifikan pada p<0,05 sumber: data sekunder yang diolah hasil pengujian hipotesis analisis regresi logistik digunakan dalam tahap pengujian hipotesis. hasil uji hipotesis dapat dilihat di tabel 3. hasil uji g menunjukkan nilai statistika uji g sebesar 5,699 dan p-value=0,017. hasil uji wald menunjukkan bahwa public governance (0,033) signifikan mempengaruhi probabilitas terjadinya korupsi di pemerintah daerah, indonesia, sehingga h1 terdukung. korelasi negatif antara public governance dan korupsi memiliki arti bahwa semakin baik public governance yang dimiliki oleh pemerintah daerah, maka probabilitas terjadinya korupsi disana akan semakin rendah, demikian sebaliknya. hasil uji atas nilai nagelkerke r square menunjukkan nilai pseudo r2 sebesar 0,212. artinya, public governance mampu menjelaskan kondisi/situasi yang mampu menurunkan probabilitas terjadinya praktik korupsi di pemerintah daerah, indonesia sebesar 21,2 persen, sedangkan sisanya sebesar 78,8 persen dipengaruhi oleh faktor lain. secara keseluruhan, model penelitian ini akurat digunakan dalam rangka memprediksi praktik korupsi di pemerintah daerah, indonesia sebesar 63,6 persen, sedangkan tingkat misklasifikasi dari model ini sebesar 36,4 persen. tabel 3 hasil pengujian hipotesis 𝐾𝑜𝑟𝑢𝑝𝑖𝑡 = 𝛽0 + 𝛽1𝑃𝐺𝑖𝑡 + 𝜀𝑖𝑡 variabel b wald sign odds ratio public governance constant -1,627 9,092 4,462 4,332 0,033* 0,038 0,196 lr index 5,699 (p<0,017) model r2 0,212 % akurasi 63,60% % misklasifikasi 36,40% keterangan: signifikan pada α = 0,05 sumber: data sekunder yang diolah hasil pengujian tambahan dalam rangka menguji kekokohan hasil temuan, maka dilakukan pengujian tambahan dengan cara memasukkan wilayah dalam model regresi logistik sebagai variabel kontrol. tabel 4 menunjukkan bahwa public government yang baik berpengaruh negatif pada probabilitas terjadinya korupsi di pemerintah daerah, indonesia. sedangkan, wilayah ditemukan tidak memiliki pengaruh pada probabilitas terjadinya korupsi. setelah menambahkan wilayah ke dalam model pengujian sebagai variabel kontrol, ditemukan terjadi peningkatan keakuratan model secara keseluruhan. model meningkat keakuratannya untuk memprediksi korupsi di public governance and corruption: proof of testing from indonesia using agency theory perspective evi maria dan abdul halim 230 pemerintah daerah menjadi 69,7 persen, sedangkan tingkat misklasifikasi dari model penelitian ini adalah sebesar 31,3 persen. tabel 4 hasil pengujian tambahan 𝐾𝑜𝑟𝑢𝑝𝑖𝑡 = 𝛽0 + 𝛽1𝑃𝐺𝑖𝑡 + 𝛽2𝑊𝑖𝑡 + 𝜀𝑖𝑡 variabel b wald sign odds ratio public governance -1,891 5,021 0,025* 0,151 wilayah 0,948 0,671 0,413 2,581 constant 10,460 4,794 0,029 lr index 6,863 (p<0,021) model r2 0,234 % akurasi 69,70% % misklasifikasi 31,30% keterangan: signifikan pada α = 0,05 sumber: data sekunder yang diolah diskusi dan pembahasan hasil pengujian menunjukkan bahwa hipotesis dalam penelitian ini mendapatkan dukungan empiris. public governance yang diterapkan dengan baik di pemerintah daerah terbukti memiliki pengaruh pada probabilitas terjadinya korupsi. ada hubungan negatif antara penerapan public governance dan korupsi. ini berarti semakin baik tingkat penerapan public governance di pemerintah daerah, maka kemungkinan terjadinya korupsi akan semakin rendah, demikian juga sebaliknya. temuan penelitian ini sejalan dengan temuan penelitian klitgaard (1998), hofheimer (2006), lio et al. (2011), elbahnasawy (2014), dan setyaningrum et al. (2017) bahwa public governance yang baik dapat mengurangi tingkat korupsi. aktivitas penyelenggaraan negara perlu menerapkan prinsip public governance yang baik, seperti akuntabilitas, transparansi, kewajaran, partisipasi masyarakat, efisiensi dan efektivitas (knkg, 2008). prinsip-prinsip ini menjadi panduan bagi kemitraan ketika mengembangkan 126 indikator untuk mengukur indeks public governance (igi) untuk pemerintah daerah di indonesia. penerapan prinsip public governance yang baik diyakini oleh para peneliti, seperti klitgaard (1998), kristiansen et al. (2009), saputra (2012), masyitoh et al. (2015), setyaningrum et al. (2017), maria dan halim (2021) dapat mengurangi praktik korupsi di daerah dan/atau negara. penerapan prinsip-prinsip public governance diyakini dapat merestrukturisasi hubungan antara agen dan prinsipal. tujuannya agar praktik monopoli kekuasaan dan akses informasi yang dilakukan oleh agen, yaitu aparatur negara dapat dikurangi, sehingga perilaku agen yang mementingkan diri sendiri dan mengorbankan kepentingan publik dapat dihindari (klitgaard, 1988; elbahnasawy, 2014; setyaningrum et al., 2017). pemerintah dituntut untuk melakukan pengelolaan daerah dan/atau negara secara terbuka dan jujur. sumber daya dikelola secara transparan untuk kemakmuran dan kesejahteraan masyarakat. transparansi membuat penyelenggaran negara yang oyektif dapat dilakukan. namun, transparansi pengelolaan juga harus diikuti dengan penerapan akuntabilitas dan publikasi yang memadai agar dapat menurunkan probabilitas terjadinya korupsi di pemerintah daerah (setyaningrum et al., 2017). akuntabilitas merupakan wujud pertanggungjawaban agen kepada prinsipal. oleh sebab itu, penerapannya tidak bisa hanya sekedar untuk memenuhi formalitas saja. implementasi prinsip public governance diharapkan dapat membuat instansi pemerintah menjalankan aktivitas pelayanan public dengan ekonomis, efisien, efektif. kesadaran penyelenggara negara dalam implementasi prinsip ini ditemukan dapat menurunkan kesempatan terjadinya korupsi di pemerintah daerah (setyaningrum et al., 2017; maria dan halim, 2021). akuntabilitas membawa implikasi pada arus keluar informasi yang transparan yang mengharapkan adanya jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 223-234 231 opini dan/atau umpan balik dari pihak lain untuk perbaikan dan pengembangan di pemerintah daerah. prinsip kewajaran dalam public governance yang baik yang diatur oleh knkg (2008) menuntut pemerintah untuk taat pada standar dan peraturan yang berlaku dalam kegiatan pengelolaan daerah dan/atau negara serta pelayanan publik. kondisi ini mendorong pelaporan keuangan sesuai dengan standar akuntasi pemerintahan (sap) dan ketaatan pada sistem pengendalian internal pemerintah (spip) perlu untuk dilakukan pemeriksaan oleh lembaga independen, yaitu badan pemeriksa keuangan (bpk) republik indonesia. tujuannya adalah untuk memberikan jaminan bahwa pemerintah daerah dikelola dengan baik, sehingga kesempatan untuk melakukan korupsi dapat diminimalisir dan/atau dihilangkan (isnadiva dan haryanto 2021). pemerintah berusaha terus untuk meningkatkan public governance, terkait penerapan prinsip transparansi, akuntabilitas, kewajaran, partisipasi masyarakat, efisiensi dan efektivitas dalam pelaksanaan pelayanan publik di daerah, dengan membangun electronic government (egovernment) (nugroho, 2014; kurnia et al., 2017; simarmata, 2017; setyobudi dan setyaningrum, 2019; maria dan halim, 2021). informasi tentang kegiatan layanan publik dan pertanggungjawabannya akan menjadi lebih diakses oleh masyarakat ketika pemerintah daerah menggunakan e-government (maria dan halim, 2021). bagi agen, yaitu pemerintah daerah, egovernment berguna untuk melaporkan kegiatan dan kinerjanya, sedangkan bagi prinsipal, yaitu masyarakat e-government berguna untuk mengawasi pelaksanaan penyelenggaraan pemerintahan dan/atau pelayanan publik. e-government berguna untuk melacak keputusan dan tindakan dari aparatur negara terkait kegiatan dan pertanggungjawaban pelayanan publik serta memberi kebebasan kepada masyarakat ketika akan bertanya terkait prosedur yang tidak masuk akal yang sedang dan/atau akan diterapkan aparatur negara (lio et al., 2011). masyarakat dapat melakukan interaksi secara langsung dengan para penyelenggara negara menggunakan egovernment, ketika akan menyampaikan aspirasinya (ullah et al., 2021). temuan penelitian ini mengkonfirmasi temuan penelitian maria dan gudono (2017) bahwa public governance yang tidak efektif membuka peluang terjadinya kecurangan di pemerintah daerah, dan juga sebaliknya. kondisi ini juga didukung dengan temuan pemeriksaan bpk (2013a; 2013b) atas spip tahun anggaran 2012, yang menemukan bahwa kebanyakan pemerintah daerah di indonesia memiliki spi yang lemah. oleh sebab itu, upaya untuk meningkatkan public governance yang baik adalah salah satu strategi efektif yang bisa digunakan pemerintah untuk memberantas praktik korupsi yang marak terjadi sekarang ini. pengujian tambahan dengan memasukkan wilayah sebagai variabel kontrol, menemukan hasil temuan yang konsisten. ada korelasi negatif antara public government dan korupsi di pemerintah daerah, indonesia. temuan pengujian ini, memperkuat temuan bahwa wilayah tidak berpengaruh pada probabilitas terjadinya korupsi di pemerintah daerah. temuan ini mengkonfirmasi temuan penelitian maria et al. (2019b) bahwa korupsi di indonesia terjadi tidak hanya di pusat pemerintahan dan/atau pusat perekonomian, seperti pulau jawa, tetapi korupsi juga terjadi di pulau selain pulau jawa. penambahan variabel wilayah dalam model sebagai variabel kontrol membawa dampak pada peningkatan nilai keakuratan model untuk memprediksi pemerintah daerah, tempat terjadinya korupsi dan tidak menjadi lebih baik. penutup penelitian ini memberikan bukti empiris bahwa public governance memiliki hubungan negatif terhadap probabilitas korupsi terjadi di pemerintah daerah, indonesia. ini artinya, semakin baik tingkat penerapan public governance di pemerintah daerah, maka probabilitas terjadinya korupsi akan semakin rendah, demikian juga sebaliknya. pengujian tambahan dengan memasukkan variabel wilayah dalam model memberikan temuan yang konsisten. public governance yang baik memiliki pengaruh negatif pada probabilitas terjadinya korupsi, public governance and corruption: proof of testing from indonesia using agency theory perspective evi maria dan abdul halim 232 sedangkan wilayah tidak memiliki pengaruh pada korupsi. alasannya, pusat pemerintahan seperti pulau jawa, bukan satu-satunya tempat terjadinya korupso. korupsi juga tersebar di pulau selain pulau jawa. penerapan public governance yag baik terbukti mengurangi peluang terjadinya korupsi di pemerintah daerah. ini karena akuntabilitas, transparansi, kewajaran, partisipasi masyarakat, efektif dan efisien yang baik dalam kegiatan penyelenggaraan pemerintahan dan/atau pelayanan publik. berdasarkan temuan penelitian ini, ada dua implikasi penelitian. pertama, upaya pemerintah untuk meningkatkan public governance yang baik adalah salah satu strategi efektif untuk memberantas praktik korupsi di indonesia. kedua, peningkatan public governance dapat dilakukan dengan menerapkan e-government sebagai alat pemerintah untuk melaporkan kegiatan dan kinerja, serta mengawasi pelaksanaan kegiatan pemerintahan dan/atau pelayanan publik. keterbatasan penelitian ini, ada dua. pertama, ada bias data dalam mengukur korupsi. korupsi yang diukur hanya korupsi yang dapat dideteksi oleh para penegak hukum serta kasus korupsi yang sudah inkracht. faktanya, banyak kasus korupsi yang masih belum dapat dideteksi oleh para penegak hukum di indonesia. kondisi ini mendorong penelitian mendatang untuk terus melakukan eksplorasi proksi-proksi lain yang dapat digunakan mengukur korupsi, seperti indeks persepsi korupsi. kedua, periode amatan hanya satu tahun anggaran. ini karena kemitraan pada tahun 2013 hanya melakukan pengukuran igi pada 34 kabupaten/kota di indonesia, dan tidak menyediakan data pengukuran di level provinsi. kemitraan terus melakukan validasi indikator pengukuran igi mulai dari level provinsi, kabupaten/kota, hingga kementerian. kondisi ini mendorong penelitian selanjutnya masih perlu mencoba melakukan eksplorasi proksi untuk mengukur public governance di indonesia dan/atau mencoba mengukur igi menggunakan instrumen yang dikembangkan oleh kemitraan. daftar pustaka abdullah, syukriy. 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(1977). the municipal accounting maze: an analysis of political incentives. journal of accounting research 15:107–44. jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal.1-12 1 the influence of financial crime on tax compliance: moderating effect of government’s future orientation zahra jihadia el fitria ramadhani1, ari budi kristanto2 faculty of economics and business, satya wacana christian university, indonesia1,2 article info abstract article history: received: dec 15,2021 revised: feb 3, 2022 accepted: feb 15, 2022 taxes have become the primary source of revenue for most countries all over the globe. however, financial crime occurs in many parts of the world and may threaten this critical role of tax. this research aims to examine the influence of financial crime on tax compliance with the future orientation of the government as a moderating variable. this research is a cross-country research with a population of countries in the world. by using purposive sampling, the sample of this research is 105 countries. this research obtained secondary data to measure the country-level financial crime, tax compliance, and the government’s future orientation. to test the hypothesis, the data is then analyzed using moderated regression analysis (mra). the results indicate that financial crime has a negative influence on tax compliance. financial crimes can undermine a culture of compliance which can reduce tax compliance. the higher the financial crime, the lower the tax compliance. furthermore, the future orientation of government can weaken the negative influence of financial crime on tax compliance. when the government has a future orientation that shows the government’s ability to prepare for the future for its welfare, people will tend to trust the government. the higher the trust, the higher the tax compliance so that government can still strive for tax compliance. this research contributes to providing information for the government in determining orientation strategies in response to the conditions of financial crimes that occur so that the government can still strive for tax compliance to maintain government revenue. the study's shortcomings include that it used data from many sources and years. as a result, readers should use caution when interpreting the research's findings, and the subsequent researchers should get data from the same year. keywords: financial crime; future orientation of government; tax compliance correspondence: ari budi kristanto2 ari.kristanto@uksw.edu how to cite (apa style): ramadhani, z.j.e.f., kristanto, a.b. (2022). the influence of financial crime on tax compliance: moderating effect of government’s future orientation. jurnal akuntansi, 12(1), 1-12 https://doi.org/10.33369/j.akuntansi.12.1.1-12 introduction governments collect revenue to finance the state and income redistribution (oecd, 2019; varvarigos, 2017). government revenue consists of taxes, non-tax revenues, social contributions, and grants (ictd/unu-wider, 2020). based on the government revenue dataset 2020, most countries impose taxes as the primary source of revenue, so taxes are essential for countries globally (ictd/unu-wider, 2020). tax revenue received can be influenced by several factors and one of which is tax compliance. tax compliance is when taxpayers pay the tax correctly and on time which shows their obedience to the tax laws and regulations (youde & lim, 2019; long et al., 1991; devos, 2014). tax compliance is also a condition where taxpayers fulfill their tax obligations (nurkhin et al., 2018). moreover, according to the oecd (2010) in borrego et al. (2013), the following 4 points determine taxpayer compliance: registering for tax purposes, reporting correct tax obligations, filing tax returns, and paying taxes on time. however, tax non-compliance, a condition where the taxpayers do not fulfill the tax obligations and do not comply with tax regulations by taking actions such as tax evasion, can reduce tax revenue which results in loss of government revenue (randlane, 2015; junpath et al., 2016; handoyo & candrapuspa, 2017; borrego et al., 2013; kumar, 2012). https://doi.org/10.33369/j.akuntansi.12.1.1-12 the influence of financial crime on tax compliance: moderating effect of government’s future orientation zahra jihadia el fitria ramadhani and ari budi kristanto 2 according to barbuta-misu (2011), taxpayers tend to be less compliant if they have a positive perspective on tax evasion. according to (murphy, 2011) in schneider et al. (2015), it stated that there are losses experienced by 145 countries due to tax evasion with an estimate of usd 3.1 trillion in 2010. moreover, according to the report of the state of tax justice 2021, it stated that countries worldwide lost $483 billion because of the tax abuse that is done by both corporate and individual taxpayers (tax justice network, 2021). it also shows that tax noncompliance happens around the world and impacts revenue globally. therefore, it is necessary to improve tax compliance to maintain government revenues. however, financial crimes can cause losses as well, this financial crime is a non-violent crime that causes financial loss (imf, 2001). financial crime relates to the illegal conversion of other people's property for personal gain (jung & lee, 2017; gottschalk, 2010). financial crime can include money laundering, bribery and corruption, fraud, terrorist financing, insider trading, and stock manipulation (jung & lee, 2017). money laundering is part of financial crime and is related to crimes that produce illegal profit because it is a process of disguising the origins of money obtained from illegal action or severe crime such as terrorist activity, drug trafficking, corruption, and bribery to make it look like it comes from a legitimate source (kumar, 2012; amara & khlif, 2018; united nation, 2005). therefore, since the authorities do not know this, the offender can still enjoy the gains. according to kar & spanjers (2015), from 2004 to 2013, developing countries lost us$7.8 trillion in illegal financial flows. other than that, the basel aml index 2020 report shows that 6 out of 8 regions in the world have some regional scores in the five areas of risk assessment for money laundering and terrorist financing (ml/tf) above the global average (basel institute on governance, 2020). furthermore, the secretary-general of the united nations, antónio guterres, said that corruption causes international losses of $3.6 trillion annually (johnson, 2018). thus, it can be concluded that financial crime occurs in almost all parts of the world and harms countries globally. according to amara & khlif (2018), money laundering shows low conformity to state regulations. it means that someone who commits financial crimes may have low compliance with tax regulations as it is one of the state regulations. not only society but also governments can commit financial crimes such as corruption. corruption carried out by the government in a country shows that the government is dishonest and can reduce public trust in the government. people will tend not to pay their taxes and it can lead to lower tax compliance. moreover, if the government has a low commitment to eradicating financial crime, it will discourage compliant taxpayers from complying with tax legislation and lead to tax non-compliance (amara & khlif, 2018). it shows that there is a link between financial crimes and tax compliance in which financial crimes can lead to low tax compliance (amara & khlif, 2018). money laundering describes the low tax morale and conformity to the state regulations that will result in low tax compliance (amara & khlif, 2018; mayowan, 2019). other than that, according to aghion et al. (2016) in baum et al. (2017), corruption can damage the culture of compliance. la porta et al. (1999) and wu & teng (2005) stated that higher tax compliance comes from countries that are less or not too corrupt and vice versa. therefore, based upon the explanation above, the formulation of the first hypothesis is: h1: financial crime has a negative influence on tax compliance tax compliance needs to be improved to maintain tax revenue. tax compliance can be improved by the benefits of public goods received by the society as a result of their tax payments (alm et al., 1992). furthermore, according to picur & riahi-belkaoui (2006) in (khlif et al., 2016), people will comply with taxes if the government provides them with conditions such as jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal.1-12 3 increasing and protecting their human dignity, fueling their morality, and respecting moral norms. according to khlif et al. (2016), the strong commitment of the government to improving welfare through sustainability can push taxpayers to comply with tax legislation where the higher the level of sustainability, the higher the tax compliance. sustainability shows the future orientation of government (world economic forum, 2019). it shows the government's performance in serving society for its welfare. with the services provided, the government can build public trust. the higher the trust, the greater the citizen's motivation to comply with the regulation (stephens et al., 2019). when people comply with tax regulations, it shows their compliance with tax. therefore, these things imply that the future orientation of the government can influence tax compliance. future orientation is the capability to determine goals, plans, and actions for the future (johnson et al., 2014; seginer & noyman, 2005; wentworth, 2008). according to lewin (1926) in petutschnig (2017), high future orientation is indicated by the ability of individuals to see possibilities in the future, set goals, and make strategies to achieve these goals. it shows that future orientation includes looking ahead (carmi & arnon, 2014). moreover, the government can have a future orientation which according to the world economic forum (2018), the future orientation of government is the government's capability to prepare for the future. therefore, it shows that the future-oriented government is aware of the possibilities that will occur in the future. the government is making efforts and strategies to prepare for it. hence, it can be said that the government is serving society for its welfare. the government can build public trust with the services provided and lead society to comply with regulations in which trust can rise compliance (world economic forum, 2020; stephens et al., 2019; birskyte, 2014; k. murphy, 2004). it indicates that when a society complies with tax regulation, it shows that they are compliant with tax. in addition, the higher the public trust in the government, the higher the tax compliance (birskyte, 2014). therefore, even though financial crimes occur in a country, when the government has future orientation, the researcher expects that the perpetrators of financial crimes or other taxpayers will respect it by complying with the tax regulation. hence, the government can still strive for tax compliance. according to khlif et al. (2016), sustainability can influence tax compliance where the higher the level of sustainability, the higher the tax compliance. when the government has a strong commitment to improving welfare through sustainability, it can push the taxpayers to comply with tax legislation (khlif et al., 2016). therefore, the future orientation of government tends to weaken the influence of financial crime towards tax compliance. based on this explanation, the formulation of the second hypothesis in this research is as follows: h2: the future orientation of government can reduce the negative influence of financial crime on tax compliance this research aims to examine the influence of financial crime on tax compliance with the future orientation of government as a moderating variable. previous research about the influence of financial crime on tax evasion has been done by amara & khlif. since no previous research has examined the connection of between future orientation of government on financial crime and tax compliance yet, therefore, this research adds the future orientation of government as the moderating variable to close the gap to determine whether it can maintain tax compliance. the importance of this research is to provide information for the government in determining orientation strategies in response to the conditions of financial crimes that occur so that the government can still strive for tax compliance to maintain tax revenue as the main source of government revenue. moreover, this research can be a reference for future research that examines topics related to financial crime, tax compliance, and the future orientation of government. the influence of financial crime on tax compliance: moderating effect of government’s future orientation zahra jihadia el fitria ramadhani and ari budi kristanto 4 research method population and sample this is quantitative research that includes a population of countries across the world. the sample was obtained using a purposive sampling technique with the criteria of countries reported in mawejje & sebudde (2019), basel aml index 2020 report, and global competitiveness report 2019. thus, from 193 countries, a sample of 105 countries was obtained, as shown in table 1. table 1. sample number of countries countries in the world 193 countries not reported in mawejje & sebudde (2019) (43) countries not reported in basel aml index 2020 report (32) countries not reported in competitiveness report 2019 (13) sample 105 source: data collected, 2021 data dan data sources secondary data with cross-country data in the form of information on tax compliance, financial crimes, and the future orientation of government was used. the tax compliance data was obtained from the tax effort based on mawejje & sebudde (2019). for financial crime, the data was obtained from the score of money laundering/terrorist financing risk in the basel aml index 2020 report. for the future orientation of government, the data was obtained from the score of the future orientation of government in the global competitiveness report 2019. operational definition and variable measurement of this research, are below: table 2. operational definition variable definition indicators source tax compliance a condition of a country with tax revenue realization close to tax potential tax effort (mawejje & sebudde, 2019) financial crime a non-violent crime that causes financial loss (imf, 2001) 1. the quality of aml/cft measures and regulations 2. bribery and corruption 3. financial transparency and standards 4. public transparency and accountability 5. legal and political risks. (basel institute on governance, 2020) future orientation of government the government's ability to prepare for the future 1. the government's ability to ensure a stable policy environment 2. the government's responsiveness to change 3. how quickly the legal framework can adapt to digital business 4. the government's long-term vision 5. policies and regulations related to energy efficiency 6. policies and regulations related to renewable energy 7. how many environmental agreements a country has ratified (world economic forum, 2019) dependent variable the dependent variable in this research is tax compliance with the data obtained from the tax effort based on mawejje & sebudde (2019). tax effort shows the percentage to the extent of tax revenue realization of a country can reach its tax potential (mawejje & sebudde, 2019). tax potential is the maximal tax revenue a country can attain at a particular time by jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal.1-12 5 considering economic, social, demographic, and institutional factors (mawejje & sebudde, 2019; langford & ohlenburg, 2015; fenochietto & pessino, 2013). the tax revenue of a country close to tax potential has low tax evasion, which shows low tax non -compliance (fenochietto & pessino, 2013; junpath et al., 2016; handoyo & candrapuspa, 2017). it reveals that a country with high tax effort, which is shown in the tax revenue closer to the tax potential, also has high tax compliance. thus, tax effort can be used to measure tax compliance. the tax effort value is expressed in percentage with a decimal range of 0-1. tax effort close to 0 indicates low tax compliance, while tax effort close to 1 indicates high tax compliance. independent variable the financial crime data was taken from the money laundering/terrorist financing risk score in the basel aml index 2020 report. amara & khlif (2018) used this data in their research related to financial crime. the basel aml index 2020 report is a report that presents a ranking of 141 countries in the world based on the money laundering/terrorist financing risk (basel institute on governance, 2020). the score of money laundering/terrorist financing risk is in the range of 0 until 10. a score close to 0 indicates the low risk of money laundering/terrorist financing which shows low financial crime while a score close to 10 indicates the high risk of money laundering/terrorist financing which shows high financial crime (amara & khlif, 2018). moderating variable the future orientation of government data was taken from the score of future orientation of government in the global competitiveness report 2019. the global competitiveness report measures the competitiveness of countries that shows the level of productivity achieved with the future orientation of government as one of its sub-pillars (world economic forum, 2019). the range of future orientation of government score is 0-100. a score close to 100 indicates the high future orientation of government and a score close to 0 indicates the low future orientation of government. analysis technique this research used moderated regression analysis (mra) to examine the moderating effect of the future orientation of government on financial crime and tax compliance using spss. spss is used as the analytical tool because the processed data presented is direct yet informative and it has been used by many researchers in analyzing the data. there are several stages in analyzing the data. first, after the data are collected, descriptive statistical analysis is carried out which then produces numerical information that will present the mean, range of scores (minimum and maximum), and standard deviation. after that, the researcher will perform a classical assumption test that includes normality, multicollinearity, and heteroscedasticity tests. the regression equation model of this research are as follows: tc = a + b1fc+ e ……………………. (1) tc = a + b1fc +b2fog + b3fc*fog + e ……………………. (2) description: tc = tax compliance a = constant b = regression coefficient fc = financial crime fog = future orientation of government fc*fog = moderating variable e = error the influence of financial crime on tax compliance: moderating effect of government’s future orientation zahra jihadia el fitria ramadhani and ari budi kristanto 6 the first hypothesis states that financial crime has a negative influence on tax compliance. thus, the first hypothesis is accepted if the regression coefficient (b1) in model 1 is negative and the significant value is <0.05. the second hypothesis states that the future orientation of government can reduce the negative influence or weaken the relationship between financial crime and tax compliance. thus, the second hypothesis is accepted if the regression coefficient (b3) in model 2 is negative and the significant value is <0.05. the interpretation of the results of the hypothesis testing is by looking at the regression coefficient and significance that has also been carried out by the previous researcher, namely wardani & juliani (2018). results and discussion result researcher conducted a descriptive statistical analysis. this analysis was conducted to determine the characteristics of the variables. table 3 below shows the results of descriptive statistical analysis with a sample size of 105 countries: table 3. descriptive statistics variable min. max. mean std. deviation tax compliance 0.03 0.96 0.4774 0.15827 financial crime 2.36 7.82 5.0998 1.10995 future orientation of government 23.40 81.30 56.1067 11.32609 source: spss 26 data processing results (2021) from the table above, tax compliance as the dependent variable proxied by tax effort has a minimum value of 0.03 for bahrain and a maximum value of 0.96 for norway. it shows that bahrain has a low realization of tax revenue to its tax potential compared to norway, with 0.96 or 96%. it indicates that norway has the highest tax effort among the 105 countries, implying having the highest tax compliance. the mean value of tax compliance is 0.4774. it means that, on average, countries can obtain 0.4774 or 47.74% tax revenue out of their tax potential. moreover, the standard deviation is 15.827% which means the data distribution is high. financial crime proxied by money laundering/terrorist financing risk has a minimum value of 2.36 for estonia and a maximum value of 7.82 for laos. it shows that laos has the highest vulnerability to money laundering/terrorist financing among 105 countries and has a low ability to combat it. the mean value is 5.0998, which shows that, on average, countries have money laundering/terrorist financing risk that is relatively high as the data has a score ranging from 1 to 10. furthermore, the standard deviation is 1.10995, which means that the spread of the data is high enough, and the data of financial crime is varied. for the future orientation of government, it has a minimum value of 23.40 for venezuela and a maximum value of 81.30 for luxembourg. it shows that luxembourg’s government has a high ability to prepare for the future. it also ranks first out of 141 countries in the future orientation of government as reported in the global competitiveness report 2019. the mean value of future orientation of government is 56.1067. it means that, on average, the ability of the governments of countries to adapt and commit to sustainability, or in other words, the ability of the governments of countries to prepare for the future is pretty high. furthermore, the standard deviation is 11.32609. it shows a high spread of data, which means that the data is presented variously. classical assumption test before the researcher tests the hypothesis, it is necessary to do a classical assumption test to know the feasibility of the regression model and to find out that the model is not biased. jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal.1-12 7 this research conducted a classical assumption test that included normality, multicollinearity, and heteroscedasticity tests. because one test does not pass or meet the criteria, the data transformation was carried out using the square root data transformation (sqrt). this research has passed the classical assumption test after data transformation. the results of the tests are shown in table 4 below. table 4. classical assumption test result classical assumption model test result conclusion normality test 1 sig. 200>0.05 passed 2 sig. 200>0.05 passed multicollinearity test 1 tolerance 1.000>0.1 vif 1.000<10 passed 2 tolerance 0.737>0.1 vif 1.356<10 passed heteroscedasticity test 1 sig. 0.057 >0.05 passed 2 sig. 0.913>0.05 passed source: spss 26 data processing results (2021) the normality test results in both models have a significance value of more than 0.05. thus, it shows that the data are normally distributed and pass the normality test. both models have the same results from of the multicollinearity test in which the tolerance is more than 0.1 and the variance inflation factor (vif) value is below 10. hence, it shows that both models do not have multicollinearity problems and pass this test. for the heteroscedasticity test, both models have significance values of more than 0.05. therefore, it shows that both models pass the heteroscedasticity test. hypothesis test based on model 1 on table below, the regression coefficient of financial crime is 0.1052. the negative shows the negative influence of financial crime on tax compliance which means every 1 point increase in financial crime will reduce tax compliance by 0.1052. the table also shows that financial crime has a significant influence on tax compliance, which is indicated by a significance value below 0.05. table 5. hypothesis test result coefficient anova adj. r square beta sig. f sig. model 1 fc -0.1052 0.0014 10.7969 0.0014 0.0861 model 2 fc 0.7488 0.0131 10.9725 0.0000 0.2234 fog 0.2903 0.0028 10.9725 0.0000 fc*fog -0.1046 0.0085 10.9725 0.0000 source: spss 26 data processing results (2021) therefore, it shows that financial crime has a negative and significant influence on tax compliance. the higher the financial crime, the lower the tax compliance. moreover, the adjusted r square for model 1 is 8.61%. it means that tax compliance is influenced by financial crime for 8.61%, while other variables influence the rest. based on second model (table 5), the significance value of the interaction variable of financial crime and future orientation of government is below 0.05 means that the future orientation of government can moderate the influence of financial crime toward tax compliance. moreover, the regression coefficient of the interaction variable of financial crime and future orientation of government (b3) is -0.1046. the regression coefficient (b1) before being combined with the future orientation of government was -0.1052. after being combined with the influence of financial crime on tax compliance: moderating effect of government’s future orientation zahra jihadia el fitria ramadhani and ari budi kristanto 8 the future orientation of government, the regression coefficient (b3) becomes -0.1046. thus, when the government has a future orientation, the negative influence of financial crime on tax compliance can be reduced. therefore, the future orientation of the government as the moderating variable can weaken the negative influence of financial crime on tax compliance. furthermore, table 5 also showed that model 2 has an adjusted r square of 22.34%. it means that tax compliance is influenced by financial crime and the future orientation of government for by 22.34%, while other variables outside of this research influence the rest. discussion financial crime on tax compliance based upon the hypothesis tests that have been carried out, it is found that the first hypothesis is accepted in which financial crime has a negative influence on tax compliance. people committing financial crimes are people who disobey regulations. they will tend to violate or ignore the regulations. according to amara & khlif (2018), money laundering describes the low conformity to the state regulations. thus, it implies that a person who commits money laundering or related financial crime can also have low compliance with tax regulations as it is one of the state regulations. furthermore, if someone commits a crime, they will tend to commit another crime. people will consider committing other crimes to increase their profits as long as they can launder it so that the authorities do not know about it and the offender can still enjoy the gains. like someone who does money laundering, they will tend to consider tax evasion (storm, 2013). therefore, a high level of money laundering in a country indicates a high level of tax evasion. tax evasion itself is an illegal act that shows tax non-compliance, so the higher the money laundering, the lower the tax compliance. moreover, the high level of financial crime in a country can indicate the low performance of the government to combat financial crime. thus, it can impact public trust, leading to low tax compliance. it is supported by amara & khlif (2018) that the government that has a low commitment in combatting financial crime will discourage compliant taxpayers from complying with tax legislation which leads to tax non-compliance. other than that, corruption by the government can influence tax compliance. an act of corruption is an act that violates the law and harms the state, which can lead to a decline in public trust in the government. when trust decreases, it can lead to a decrease in taxpayer compliance (wu & teng, 2005). when the government commits corruption, the taxpayers will think and assume that the taxes they pay are not being used properly. hence, it will reduce their compliance and impact decreasing tax revenue (baum et al., 2017). thus, it can be concluded that high financial crime can lower tax compliance. the research has in common with the previous research conducted by amara & khlif (2018) that financial crime can lead to low tax compliance. the evidence's limitation is that the topics that directly address financial crimes and tax compliance are still limited, thus the supporting evidence may be insufficient. future orientation of government on the relationship of financial crime and tax compliance the second hypothesis in this study is that by changing the government's future direction, it will be possible to lessen the negative impact of financial crime on tax compliance. the future orientation of government is the government's ability to prepare for the future (world economic forum, 2018). government adaptability, such as how responsive the government is to the changes like technology and digital, is an indicator of the future orientation of government (world economic forum, 2019). these things show the government's efforts to enhance the quality of life in society. in addition, a government that has policies and regulations related to energy efficiency, renewable energy, and ratified environmental agreements also shows the jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal.1-12 9 government's commitment to sustainability, which is an indicator of the government's future orientation (world economic forum, 2019). these conditions indicate the government's effort and commitment to protecting the environment so that the energy and the environment can be maintained for future generations. therefore, with the government's efforts to enhance the quality of life and give prosperity to society, people will tend to trust the government. when public trust in the government is high, people will tend to comply with existing regulations (stephens et al., 2019; birskyte, 2014). the higher the public trust in the government, the higher the tax compliance as well (birskyte, 2014). moreover, according to khlif et al. (2016), when the government has a strong commitment to improving welfare through sustainability, it can push the taxpayers to comply with tax legislation. therefore, the future orientation of government tends to increase tax compliance. so, even though financial crimes occur in a country, but, when the government has future orientation, the researcher expects that the perpetrators of financial crimes or other taxpayers will respect it by complying with the tax regulations. therefore, the government can still strive for tax compliance. the findings of this study are similar to those of khlif et al. (2016)'s prior study on sustainability, which found that sustainability can influence tax compliance, with the higher the level of sustainability, the higher the tax compliance. as a result, the stronger the government's future orientation, the higher the tax compliance. however, this evidence has a flaw in that no study explicitly addresses the future orientation of government and tax compliance, therefore the supporting data may be weak. conclusion and suggestion based upon the research that has been carried out, financial crime has a negative influence on tax compliance. when financial crime is high, it indicates non-compliance behavior that people tend to not be compliant with regulations which can lead to low tax compliance. the higher the financial crime, the lower the tax compliance. this research supports amara & khlif (2018) that financial crime can reduce tax compliance. furthermore, the future orientation of government can weaken the negative influence of financial crime on tax compliance. the government that has a future orientation shows the government’s awareness of the possibilities that will occur in the future and their efforts and strategies to prepare for them for the welfare of the society. with the government's efforts to make a prosperous society, people will tend to trust the government. the higher the public trust in the government, the greater the tax compliance as well (birskyte, 2014). this research supports khlif et al. (2016) that sustainability, as part of the future orientation of government, can increase tax compliance. therefore, the government can still strive for tax compliance with future orientation even though financial crime is high. this research provides information for the government in determining orientation strategies in response to the conditions of financial crimes that occur so that the government can still strive for tax compliance to maintain tax revenue as the main source of government revenue. the government can implement sustainability policies and be able to adapt to changes such as technology. in addition, this research also alerts the government regarding the importance of enforcing the law and combating financial crime. it is because financial crime has a huge impact on tax compliance and tax revenue which play an important role and contribute to financing the state. the data used in this study has limitations because it comes from a variety of sources and years. as a result, readers should exercise caution when interpreting the findings of this study, and future researchers should use data from the same year to be more precise and detailed. furthermore, this study can be used as a starting point for future research on themes such as financial crime, tax compliance, and government's future direction. this also leaves potential for future research to include other variables to enhance the study's findings. the influence of financial crime on tax compliance: moderating effect of government’s future orientation zahra jihadia el fitria ramadhani and ari budi kristanto 10 references aghion, p., akcigit, u., cagé, j., & kerr, w. r. 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(2019). tax compliance. global encyclopedia of public administration, public policy, and governance, 1–5. https://doi.org/https://doi.org/10.1007/978-3-31931816-5_3828-1 jurnal akuntansi issn 2303-0356 vol.11, no.1, february 2021 hal. 1-15 1 the effect of green accounting practices and organizational size in business sustainability of public hospitals muhammad hasyim ashari*1), and yudhi anggoro2) sekolah tinggi ilmu ekonomi indocakti malang 1,2) muhammadhasyimashari@gmail.com1) , idhuy2000@gmail.com2) abstract to realize business continuity in public hospital institutions, an analysis is needed to be related to the green accounting practices in public hospitals considering the environmental and social impacts caused by their business activities, in addition to the different types (classes) of public hospitals, an analysis is needed regarding the size of the organization of the house. so, this study aims to analyze the effect of green accounting practices and organizational size on business sustainability in public hospitals in malang raya. this research is a survey research using descriptive and correlational quantitative approaches. the questionnaire was used to collect data from public hospitals in malang district, malang city, and batu city. a probability sample is used in sample selection with a cluster random sampling technique. the results show that partially the green accounting practices affect business sustainability, while the size of the organization does not affect business sustainability. simultaneously, the green accounting practices and organizational size has no effect on business sustainability, and this is indicated by the small contribution of the effect of only ten point five percent. keywords: green accounting; organizational size; business sustainability *corresponding author email: muhammadhasyimashari@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.1.1-15 introduction the business sustainability concept assumes that a business will remain in business in the future. business sustainability is a reflection of determining ways or actions to fulfill, maintain, develop and protect the resources of a business in the current state (handayani, 2007). business sustainability focuses on achieving financial performance by maintaining long-term growth and profitability and non-financial performance that promotes the effectiveness of corporate governance, ethical behavior, and social and environmental responsibility (rezaee, 2015). to achieve this, the company in its business management must maintain a balance of interests between the company's economy, environment, and society (miqdad, 2016). this can be done by applying green accounting which is expected to have an impact on the sustainability of a company's business. the green accounting practices is expected to have an impact on improving the company's image so that the company will be more trusted by stakeholders with the aim of long-term business sustainability (setiawan, 2014); (panggabean & deviarti, 2012), increase company performance and value, and reduces company risk (lako, 2015a, 2015b), and is certainly expected to have a significant effect on the company's financial position (hansen & mowen, 2009). for this reason, the company must have the ability to manage company finances so that with sufficient funds in running and developing its business by minimizing all the negative impacts caused by its business operations on the environment and also its social community in the hope that the next generation as a successor can have resources. adequate for long-term needs. also, in realizing business sustainability, it is necessary to consider organizational size as another factor, because as we know that large companies compared to small companies have large resources to finance the availability of this information so that they can reveal more mailto:muhammadhasyimashari@gmail.com https://doi.org/10.33369/j.akuntansi.11.1.1-15 the effect of green accounting practices and organizational size in business sustainability of public hospitals muhammad hasyim ashari, and yudhi anggoro 2 information ( ijma, et., al., 2018). to reduce the environmental impact resulting from their business activities, large organizations must have the ability to finance and provide labor for these activities (hackston & milne, 1996); (frost & seamer, 2002). so, with this in realizing long-term business sustainability. the object of this research consists of public hospitals located in malang raya, namely those in malang district, malang city, and batu city east java, indonesia. the purpose of this study was to determine and analyze the effect of green accounting practices and organization size on business sustainability. the hope is that in the future public hospitals, especially those in the malang raya area, can apply green accounting to be able to maintain long-term business sustainability. the choice of research object is because the concept of green accounting can also be applied in public hospitals as a public entity (deegan, 2003), besides that public hospitals strive to maintain environmental health by the provisions of law number 36 of the year 2009 concerning health which is strengthened through a regulation government number 66 of the year 2014 concerning environmental health and also regulation of the minister of health of the republic of indonesia number 7 of the year 2019 concerning hospital environmental health which aims to realize the quality of hospital environmental health and the social community consisting of hospital human resources, patients, visitors and the community around the hospital, as well as realizing an environmentally friendly hospital, and also based on the research of putri, et., al., (2016) which states that hospitals in malang currently still show an average level of readiness that is in trouble. environment to the green hospital. also, 40 public hospitals have different types (classes) in malang raya, namely, type (class) a there are 1 hospital, type (class) b there are 8 hospitals, with type (class) c there are 13 hospitals, and 18 hospitals of type (class) d. so that the different types of public hospitals can show the size of the hospital organization for each type of hospital that is the object of the study. the novelty of this research is the use of green accounting which includes financial, social, and environmental aspects in measuring the performance of public hospitals in malang raya by taking into account the size of the organization of each public hospital which is the object of the study. research methods this survey research was conducted by distributing questionnaires to respondents as the research sample. the approach is carried out with descriptive quantitative (arikunto, 2005) and correlational (hamzah, 2019), namely multivariate correlational (causal correlation) using multiple linear regression tests. the public hospital (rsu) located in malang raya is the object of this research. in total, there are 40 public hospitals spread across malang (district and city) and batu city. probability sampling is used in determining the number of samples in a way that each member of the population is given the same opportunity to become a member of the sample. the sampling technique was cluster random sampling, taking into account the spread of a population that was spread over 22 hospitals in malang district, 13 hospitals in malang city, and 5 hospitals in batu city. each research object has a different type, namely type a with 1 hospital, type b with 8 hospitals, type c with 13 hospitals, and type d with 18 hospitals. the samples collected were 39 public hospitals with details of 1 hospital is type a, 8 hospitals are type b, 13 hospitals is type c, and 17 hospitals are type d. the public hospitals that were the samples of the study were scattered in malang regency with a total of 21 rsus, in malang city several 13 rsus and batu city several 5 rsus. the number of samples collected was around 97.5% from the population as in table 1. jurnal akuntansi issn 2303-0356 vol.11, no.1, february 2021 hal. 1-15 3 table 1. population and samples data in public hospitals population and sample data by regions by types number of malang district malang city batu city a b c d population 22 13 5 1 8 13 18 40 sampels 21 13 5 1 8 13 17 39 persentage (%) 95,5 100 100 100 100 100 94,4 97,5 source: primary data, 2020 the number of research samples is following the provisions of cohen, et., al., (2007), as well as baley and gay in mahmud (2011) which explains that the minimum sample size in a study is 30 subjects, and also based on the table of isacc and michael (1981). ) that is, if the population is 40, a minimum of 38 samples are required with an error rate of 1%, or a minimum of 36 samples is needed if the error rate is 5% and 10% (sugiyono, 2010). this is in line with the table krejcie and morgan (1970) which shows that the required sample size from a population of 40, 36 samples are needed with a confidence level of 95% (sugiyono, 2005). this study uses primary data in the form of answers to questionnaires given to respondents who have been accompanied by questionnaire filling procedures and a brief explanation of the research objectives. meanwhile, secondary data in the form of documents or data used to answer questions that arise as research problems. the questionnaire used in this study is a standardized questionnaire (morrisan, 2012), and is closed by asking the respondents multiple-choice questions (siregar, 2013). the likert scale number of points 7 is used to measure research instruments as the development of hofmans, et., al., (2007) and budiaji (2013) which explains the likert scale with the number of points 7 is preferred by respondents and the use of the number of points 7 has a validity index, reliability, strength of discrimination, and good stability. tabel 2. likert scale alternative answers score strongly disagree sts 1 disagree ts 2 disagree less ks 3 doubtful r 4 simply agree cs 5 agree s 6 strongly agree ss 7 source: sugiyono, 2010, modified by researchers based on hofmans, et., al., (2007) and budiaji (2013) the purpose of this study was to examine the influence of green accounting practices and organizational size on the business sustainability variable that occurred in the public hospitals of malang raya. the green accounting practices is defined as the existence of company activities related to financial, social, and environmental activities whose reporting is conveyed in the form of complete, integrated, and relevant accounting information as green accounting reporting which has benefits for users of these financial statements in assessments and making a decision related to economic and non-economic factors as a form of corporate responsibility in terms of economy (profit), social (people) and environment (planet). the variables of the green accounting practices in their measurement use indicators that are grouped into financial, social, and environmental aspects. the financial aspect includes financial reporting and financial statement audits (statement of financial accounting standards no.1 and susilo (2008)). the social aspects include corporate social responsibility, social activity reporting, and social auditing (chahal & sharma (2006), puspitaningtyas (2016), teoh, the effect of green accounting practices and organizational size in business sustainability of public hospitals muhammad hasyim ashari, and yudhi anggoro 4 et. al., (1984) in astiti (2014) and hati (2018) ). whereas the environmental aspect includes: attention to the environment, involvement in environmental problems, responsibility for the environment, reporting of environmental problems, and environmental audits (teoh, et. al., (1984) in yousef (2003), in susilo (2008), in astiti (2014), dalam hati (2018), dunk (2002), suaryana (2011), and iso series 14010-14019 on environmental audit). this indicator has been used by ashari (2019); ashari, et., al., (2020); ashari & anggoro (2020) in one set of indicators of the variable application of green accounting. whereas organizational size is a scale that shows the size of a company seen from the number of employees, sales volume, and value of assets owned. in this study, organizational size is used to determine the size of the company, seen from the number of employees, sales volume, and asset value (pinasti, 2001; ashari, 2019; ashari, et., al., 2020). the number of employees is divided based on ayyagari, et., al., (2011) and the sales volume and asset value are based on law number 20 of 2008 concerning micro, small, and medium enterprises. meanwhile, business sustainability is defined as the company's ability to manage company finances so that it has sufficient funds to run and develop its business activities by taking actions that minimize any adverse impacts on the environment and also the social community with the aim that the next generation will have adequate resources sufficient for long-term needs. the indicators used in measuring business sustainability variables are the sustainability of capital, the sustainability of human resources, the sustainability of services, and sustainability of sales (handayani, 2007; ashari, 2019; ashari & anggoro, 2020). the description of the conceptual framework in this study is illustrated in figure 1 below: figure 1. conceptual framework source: researcher, 2020 so, based on the description and conceptual framework, the hypotheses built in this study are: h1: green accounting practices affect business sustainability. h2: the organizational size has an affects on business sustainability. h3: the green accounting practices and the organizational size simultaneously affect business sustainability. furthermore, the data that has been collected is analyzed using statistical tools in the form of spss 25 for windows as data processing software to test the validity, reliability test, h2 h1 x1 green accounting practices financial aspect 1. financial reporting 2. financial report audit social aspects 3. corporate social responsibility 4. social activity reporting 5. social audit environmental aspects 6. attention to the environment 7. involvement in environmental issues 8. environmental responsibility 9. reporting environmental problems 10. environmental audits y business sustainability 1. sustainability of capital 2. sustainability of human resources 3. sustainability of services 4. sustainability of continuity x2 organizational size 1. number of employees 2. sales volume 3. asset value jurnal akuntansi issn 2303-0356 vol.11, no.1, february 2021 hal. 1-15 5 classical assumption test, and hypothesis testing, which can then be made analysis and conclusions from the results of the study. results and discussion respondent characteristics the number of respondents in this study was 39 public hospitals out of 40 public hospitals in the malang raya area (see table 3). there is only 1 public hospital that does not provide answers to research questionnaires because the data owned by the hospital must be reported to the central office first. respondents collected came from hospitals in malang district with a total of 21 public hospitals, 13 public hospitals in malang city, and 5 public hospitals in batu city. consisting of 1 public hospital is type a, 8 public hospitals are type b, 13 public hospitals is type c and 17 public hospitals is type d. table 3. respondents data region / location public hospitals type / class number of respondents a b c d malang district 3 6 12 21 malang city 1 5 5 2 13 batu city 2 3 5 total 1 8 13 17 39 source: primary data, 2020 the characteristics of the respondents who filled out the questionnaire in this study are presented in table 4, namely 35.90% male and 64.10% female, with educational levels ranging from d3, s1, and s2 levels and 28 people have understanding in the field of accounting and 11 people have an understanding of management. the respondents were between 23 and 53 years old and had work experience between 1 and 15 years. respondents of this study have 2 positions as spi (internal supervisory unit), 22 accounting and finance staff, 11 managers or heads of divisions, and the remaining 3 as directors. with a description of the characteristics of these respondents, it can be seen that the respondents who filled out the questionnaire had the ability and understanding of green accounting practices to the hospital where they worked and understood the size of the hospital organization. table 4. characteristics of respondents characteristics of respondents number of percentage (%) gender male 14 35.90 female 25 64.10 number of genders 39 100.00 level of education s2 strata 2 5 12.82 s1 strata 1 25 64.10 d3 diploma 3 9 23.08 number of level of education 39 100.00 field of education accounting 28 71.79 management 11 28.21 number of field of education 39 100.00 age > 23 30 years 13 33.33 > 30 40 years 20 51.28 > 40 50 years 4 10.26 > 50 years 2 5.13 number of age 39 100.00 years of service > 1 3 years 13 33.33 the effect of green accounting practices and organizational size in business sustainability of public hospitals muhammad hasyim ashari, and yudhi anggoro 6 characteristics of respondents number of percentage (%) > 3 6 years 15 38.46 > 6 10 years 6 15.39 > 10 15 years 5 12.82 number of years of service 39 100.00 position director of finance and accounting 3 7.69 manager or head of section / unit 11 28.21 accounting staff 11 28.21 financial staff 12 30.76 spi (internal supervisory unit) 2 5.13 number of position 39 100.00 source: primary data, 2020 validity and reliability test the initial stage of the test is the validity test for the variable of green accounting practices, the variable of organizational size, and the variable of business sustainability. table 5. validity test results of green accounting practices variables items r_table r_count sig. criteria 1 0.316 0.644 0.000 valid 2 0.316 0.889 0.000 valid 3 0.316 0.560 0.000 valid 4 0.316 0.352 0.028 valid 5 0.316 0.371 0.020 valid 6 0.316 0.453 0.004 valid 7 0.316 0.477 0.002 valid 8 0.316 0.350 0.029 valid 9 0.316 0.351 0.028 valid 10 0.316 0.425 0.007 valid 11 0.316 0.658 0.000 valid 12 0.316 0.561 0.000 valid 13 0.316 0.665 0.000 valid 14 0.316 0.871 0.000 valid 15 0.316 0.874 0.000 valid 16 0.316 0.368 0.021 valid 17 0.316 0.408 0.010 valid 18 0.316 0.538 0.000 valid 19 0.316 0.720 0.000 valid 20 0.316 0.557 0.000 valid 21 0.316 0.785 0.000 valid 22 0.316 0.847 0.000 valid 23 0.316 0.463 0.003 valid 24 0.316 0.406 0.010 valid 25 0.316 0.698 0.000 valid 26 0.316 0.871 0.000 valid 27 0.316 0.716 0.000 valid 28 0.316 0.687 0.000 valid 29 0.316 0.830 0.000 valid 30 0.316 0.851 0.000 valid 31 0.316 0.890 0.000 valid based on table 5, with a total sample size (n) of 39 public hospitals in malang raya at a significance of 5%, it is known that the r-table value of 0.316 indicates that the results of the validity test of 31 instruments on the variable of green accounting practices all produce r_count > of r_table. likewise, if you look at the significance value (sig.) which shows that the 31 jurnal akuntansi issn 2303-0356 vol.11, no.1, february 2021 hal. 1-15 7 instruments used are worth <0.05. this explains that all instruments used by the green accounting practices variable can be said to be valid. whereas for the validity test of the organizational size variable presented in table 6 with the same sample, it is known that for the 3 instruments used it is known that the value of r_count > r_table, and also the significance value (sig.) shows a value of <0.05. thus, this value indicates that the instruments used by the organizational size variable can be declared valid. table 6.validity test results for organizational size variables items r_table r_count sig. criteria 1 0.316 0.819 0.000 valid 2 0.316 0.959 0.000 valid 3 0.316 0.943 0.000 valid for the business sustainability variable, the validity test was carried out on the 12 instruments used as presented in table 7 and it is known that the value of r_count > r_table. the value of r_table from a sample of 39 public hospitals with a significance level of 5%. this shows that the instrument used in the business sustainability variable in this study is declared valid. moreover, it is proven by the significance value (sig.) of all instruments used which shows a value < 0.05 as shown in table 7. table 7.validity test results of business sustainability variables items r_tabel r_count sig. criteria 1 0.316 0.689 0.000 valid 2 0.316 0.869 0.000 valid 3 0.316 0.814 0.000 valid 4 0.316 0.773 0.000 valid 5 0.316 0.806 0.000 valid 6 0.316 0.511 0.001 valid 7 0.316 0.501 0.001 valid 8 0.316 0.759 0.000 valid 9 0.316 0.482 0.002 valid 10 0.316 0.406 0.010 valid 11 0.316 0.342 0.033 valid 12 0.316 0.381 0.017 valid the next stage is to test the reliability of the green accounting practices, organizational size, and business sustainability variables as shown in table 8, showing the results where the green accounting practices variable, organizational size variable, and the business sustainability variable produces a cronbach`s alpha value of > 0.60, namely 0.943 in sequence; 0.881; and 0.857, so that all research instruments in the research variables were declared reliable. table 8. reliability test results variable cronbach's alpha n of items criteria x1 green accounting practices 0.943 31 reliable x2 organizational size 0.881 3 reliable y business sustainability 0.857 12 reliable classic assumption test the classical assumption test is carried out in several stages including the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. the normality test shows that the plotting of data points has followed the diagonal line as shown in figure 2 which identifies the normal distribution of the regression model (ghazali, 2011). the effect of green accounting practices and organizational size in business sustainability of public hospitals muhammad hasyim ashari, and yudhi anggoro 8 figure 2. plotting the regression model meanwhile, in the multicollinearity test, it is known that there are no multicollinearity symptoms. this is because the variable green accounting practices and organizational size as presented in table 9 have a tolerance value of 0.841 > 0.100 and the vif value shows a value of 1.189 < 10,000. table 9. multicollinearity test results variable tolerance value vif value conclusion green accounting practices 0.841 1.189 not occur organizational size 0.841 1.189 not occur for heteroscedasticity testing, heteroscedasticity symptoms were not found, because there was no clear pattern in the scatterplots image as shown in figure 3, besides that the distribution of the points in the scatterplots image was above and also below the y-axis (business sustainability). this is as ghazali (2011) states that there is no heteroscedasticity, if there is no clear pattern (wavy, widened then narrowed) in the scatterplots image, and the dots spread above and below the number 0 on the y-axis as shown below: figure 3. scatterplot pattern in the autocorrelation test, the value of durbin watson (dw) lies between the value of du (upper limit) to (4-du), namely du (1.597) < durbin watson (1.911) < 4-du (2.403). this shows the absence of autocorrelation symptoms. so, the conclusion of all these tests can be jurnal akuntansi issn 2303-0356 vol.11, no.1, february 2021 hal. 1-15 9 concluded that the classical assumption test has been fulfilled, so that it can be continued for the next testing phase, namely hypothesis testing. hypothesis test multiple linear regression test is used in hypothesis testing with the results as presented in table 10 which shows that the green accounting practices carried out by public hospitals in the malang raya area affect the business sustainability of the hospitals. the basis is the results of the t-test (partial correlation analysis) where the significance value (sig.) shows the value of 0.024 < 0.05, and the value of t_count 2.355 > t_table 2.028. thus, the conclusion is that hypothesis 1 (h1) is acceptable, meaning that the green accounting practices affect business sustainability. table 10. t-test results (partial correlation analysis) variable t-test result (partial) t_table t_count sig. green accounting practices 2.028 2.355 0.024 organizational size 2.028 0.072 0.943 meanwhile, for the influence of organizational size on business sustainability, it is known that the significance value (sig.) shows a value of 0.943 > 0.05, which means that organizational size has no significant effect on business sustainability. this is also supported by the value t_count 0.072 < t_table 2.208, which means that hypothesis 2 (h2) can be concluded as rejected (not accepted), meaning that organizational size does not affect business sustainability. table 11. f test results (simultaneous test / multiple regression analysis) variable f test result (simultaneous) f_table f_count sig. green accounting practices and organizational size 4.090 3.219 0.052 for the simultaneous test (f test) as presented in table 11, it is known that the significance value (sig.) is 0.052 > 0.05, and also f_count 3.219 < f_table 4.090, which means hypothesis 3 (h3) is rejected (not accepted) and explains that the application variable green accounting practices and organizational size together (simultaneously) do not influence the variable of business sustainability. whereas in table 12 it is known that the r square value shows a value of 0.152 and an adjusted r square value of 0.105. this shows that the contribution of green accounting practices carried out by public hospitals in malang raya and the organizational size of these public hospitals have an influence on business sustainability by only 15.2%. even in a moderate way, the influence is only 10.5%. this means, there are still other factors of 84.8% or a moderate 89.5% that can affect the business sustainability of a public hospital in running its business. table 12. results of the coefficient of determination model r r square adjusted r square 1 0.389a 0.152 0.105 discussion this study discusses the effect of green accounting practices and organizational size on business sustainability in public hospitals in malang raya. of the 39 respondents who were collected from 40 public hospitals that became the population in this study, it resulted that the green accounting practices influenced the sustainability of the hospital's businesses as research the effect of green accounting practices and organizational size in business sustainability of public hospitals muhammad hasyim ashari, and yudhi anggoro 10 by ashari (2019), and ashari & anggoro (2020). this shows that public hospitals in malang raya as a public entity as stated by deegan (2003) have maintained environmental sustainability as an effort to prevent environmental pollution and increase positive perceptions from the community to increase community loyalty to the company which in turn increases sales and profits. companies as researched by aniela (2012); and ningsih and rachmawati (2017); and has a positive impact on company value as in the research of sawitri (2017) which in turn has an impact on increasing the sustainability of the business company, as evidenced by hardianti (2017), which is proven by the sustainability of capital, sustainability of human resources, the sustainability of services and sustainability of marketing all of these things can be realized if corporate governance can maintain a balance between economic interests (companies), environmental interests and social interests of the community (miqdad, 2016). so, this also explains that a hospital in malang raya has a level of readiness in socioenvironmental issues by implementing green accounting in its business activities towards a green hospital (putri, et., al., 2016). in its application, green accounting practices by public hospitals is based on financial activities, social activities, and environmental activities as a form of responsibility for public hospitals in terms of economic responsibility (profit), social responsibility (people), and environmental (planet) responsibility for its business as elkington (1997, 2001), wibisono (2007), and lako (2018). this refers to the theory or triple-bottom-line of business model initiated by elkington (1997, 2001), and in line with the provisions of law number 36 of 2009 concerning health, government regulation number 66 of 2014 concerning environmental health, and regulation of the minister of health. republic of indonesia number 7 of 2019 concerning hospital environmental health which has the aim of realizing the quality of environmental health in hospitals, to create an environmentally friendly hospital. in the financial aspect, the green accounting practices are applied to the public hospitals located in malang raya by carrying out regular financial reporting, namely presenting financial information related to social and environmental activities, as well as conducting periodic audits of financial reports. in the social aspect, it is necessary to have social responsibility carried out by public hospitals in malang raya that are related to products, services, actions that can destroy trust, labor practices, social activities, waste management, and environmentally friendly products. after the social responsibility is carried out, the social activity reporting and the presentation of social costs in the financial report will be carried out as well as periodic social audits. meanwhile, in the environmental aspect, there are environmental regulations that must be obeyed and the management's attention to the environment shows that the environment is an important thing to protect. the existence of management involvement in environmental issues is indicated by the existence of a special unit formed by general hospital management as well as a budget and work program to deal with environmental problems. there is management responsibility for the environment by formulating hospital policies to deal with hospital waste as a form of responsibility for the environment. next is the reporting of environmental problems and the presentation of environmental management costs in financial reports and the implementation of regular environmental audits, as well as the legitimacy theory and stakeholder theory which supports the delivery of social and environmental accountability (deegan, 2004). while the results of research on organizational size partially do not affect business sustainability at hospitals located in malang raya. this is because this study does not distinguish between general hospitals of types a, b, c, and d. in general, compared to small organizations, large organizations can finance and the availability of manpower to carry out their duties and responsibilities. has a goal in reducing the impact of environmental damage caused by the organization's business activities as prasojo & purwanto (2013) in their research. jurnal akuntansi issn 2303-0356 vol.11, no.1, february 2021 hal. 1-15 11 so that by reducing the impact on environmental damage, it is expected that it will have an impact on the business sustainability of public hospitals in running their business. thus, the results of this study are in line with research from prasojo & purwanto (2013); azzahra, et., al., (2015); and septiana, et., al., (2018), which state that the size of the organization has no effect in terms of disclosing information that has an impact on business sustainability. to study the effect of green accounting practices and organizational size simultaneously, it is known that in this case it has no effect on business sustainability. this is because (a) the effect of green accounting practices on business sustainability is only 12.7% in a moderate manner based on the results of ashari & anggoro (2020), and (b) is also due to the absence of an influence of organizational size on business sustainability as the results of this study and (c) the contribution of the impact on business sustainability is only 10.5% in a moderate manner. this contribution decreased from 12.7% to 10.5%. thus, it causes no effect between the green accounting practices and organizational size on the sustainability of business carried out simultaneously (together). conclusions and suggestion after conducting a study and discussion, this study concludes that partially the green accounting practices affect business sustainability, while organizational size does not affect business sustainability. even simultaneously, the application of green accounting and organizational size does not affect business sustainability. this is indicated by the small impact contribution value. this study has limitations that lie in the study of the object of research that does not differentiate between types or classes of public hospitals, where the hospitals are type a, type b, type c, and type d, as well as the indicators used in the variable of green accounting practices, are based on several previous studies that have been related to financial aspects, social aspects, and environmental aspects. for further research it is suggested that the object of research be carried out in all hospitals in the territory of indonesia to provide better results to distinguish between public hospitals that are type a, type b, type c, and type d. of course, to facilitate the research process better to cooperate with professional organizations that overshadow public hospitals to be able to facilitate the research. besides, the object of research can also be carried out at agencies or business organizations other than hospitals that are concentrated on environmental and social problems. another suggestion is the addition of research variables that correlate with the green accounting practices and business sustainability, with other statistical software tools such as using smartpls and warppls. with the results of this study, it is better if now public hospitals throughout indonesia have not implemented green accounting to immediately implement it, and if there are obstacles in the green accounting practices, it is hoped that iai as an institution that has the authority to formulate financial accounting standards can prepare standards as green accounting reporting is in green accounting standards. also, for the classification of hospitals related to type or class, other indicators that correlate with hospital service facilities can be considered. references aniela, y. 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(2003). green accounting in developing countries: the case of uae and jordan. managerial finance. 29 (8), 37-45. jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 109-119 analysis of audit policy investigation into cases of alleged formula e corruption at the dki jakarta provincial government hamdani1), fachruzzaman2) faculty of economics and bussines, university of andalas1 faculty of economics and bussines, university of bengkulu.3 article info abstract article history: received: may, 17nd,2023 revised: may, 19nd,2023 accepted: may, 30th , 2023 the case of alleged formula e corruption in the provincial government of dki jakarta is an interesting phenomenon as an academic study. an interesting part of the handling of alleged corruption cases in the scientific field is the investigative audit between practice and theory, paying attention to government regulations as a positive theory. it is strongly suspected that when the kpk requested an investigative audit it turned out to be not in line with the regulations that govern it. the fact is that in many corruption cases involving the governor, the kpk has not asked the bpk to carry out an investigative audit to identify suspects. the difference between practice and theory and existing provisions is the material for analysis in this study. since kpk was born in 2003 until now, it is only at this time that an anomaly was found in the practice of auditing state finances, especially investigative audits. in this regard, the kpk submitted a request for an investigative audit to the bpk before proving that there was an unlawful act.th e results of this study concluded that an investigative audit could not be carried out by the bpk ri on the alleged formula e corruption case in terms of the existing regulations on the bpk and the kpk. bpk regulations require the kpk to expose cases to show illegal acts, but so far the kpk has not found any. the regulations at the kpk require that at the investigation stage a suspect has been named as the basis for a request to the bpk for the calculation of state financial losses, but the kpk has not been able to do so. keywords: investigative audits, inquiries, investigations, corruption, unlawful acts, suspects correspondence: hamdani hamdani@eb.unand.ac.id how to cite (apa style): hamdani,fachruzzaman.(2023). analysis of audit policy investigation into cases of alleged formula e corruption at the dki jakarta provincial government jurnal akuntansi,109119 introduction background and research problems the desire of the governor of dki for the 2017-2022 period to present an electric-based racing car event at the ancol circuit has a long tail. as the governor of metropolitan city who innovated to present jakarta on the stage of the prestigious international event, it attracted controversy among criminal experts and regional financial experts. formula e events have been held in many countries to boost the economy and tourism during and after the race car event. the corruption eradication commission (kpk) under the pretext of following up on public complaints on allegations of corruption carries out judicial efforts in the form of investigations for the examination of these criminal allegations. since november 2021, many parties have been summoned for questioning on the formula e case. the executive and legislature have been invited to the red and white house to provide information on what is known, seen, heard, and done. at the end of anies baswedan's tenure, the kpk asked him to provide information on the formula e case. starting from the declaration of a presidential candidate by the nasdem party, anies' figure emerged as a prominent figure on the current national political stage. as a consequence, many people are pro and con for anies' presence. it is strongly suspected that oligarchs, ruling parties, and other potential presidential candidates want anies to bounce from the arena of the presidential election competition. anies' steep path as a presidential candidate was created from all directions, both efforts to thwart the coalition, conduct black campaign politics, and legal efforts to suspect anies. the latter effort is felt to be more open because of the requirement that presidential candidates 109 mailto:hamdani@eb.unand.ac.id analysis of audit policy investigation into cases of alleged formula e corruption at the dki jakarta provincial government hamdani1), fachruzzaman2) do not commit reprehensible deeds. from this door, the formula e case threatens anies as a suspect in corruption, where in the process of registering presidential candidates to the general elections commission every candidate is free from reprehensible acts including holding suspect status. the tempo newspaper on december 23, 2022, reported that the title of the case carried out by the investigation team in front of all kpk leaders concluded that the formula e case was not enough evidence to be raised to the investigation stage. this conclusion is the same as the investigation team's submission in the previous case on september 28, 2022. until now, it is said that all parties, including the management of pt jakarta propertindo as the organizer of formula e, have been asked for information.(sukamto, 2022). on the occasion of the case, firli asked to raise the case to the investigation stage without the determination of suspects. that way, the kpk can ask the cpc to conduct an investigative audit. in addition, the kpk can continue handling cases and further legal processes in the form of searches and seizures. firli's actions like this were encouraged because of the desire to immediately raise the case to the investigation stage because more than a year later the investigation process had not found two sufficient pieces of evidence as a basis for determining anies as a suspect. such a step deviates from the kpk's norm of raising the status of handling cases to the investigation stage after having two sufficient pieces of evidence. yuris reza, a researcher from ugm's center for anti-corruption studies, believes that the kpk in investigating a case must be based on two sufficient evidence. the kpk cannot raise or force the status to the investigation stage if it does not have two sufficient pieces of evidence. for this reason, it is recommended that the kpk works professionally, does not enter the political arena, and does not criminalize someone in investigating a case. the kpk supervisory board must intervene to take action if the kpk leadership is indicated to have violated the code of ethics in investigating a case of alleged corruption.(subekti, 2022) the controversy over the handling of the alleged formula e corruption case continues. kpk leaders firli bahuri, johanis tanak, and alexander marwata and kpk enforcement deputy karyoto met bpk member v nyoman adi suryadnyana to expose the results of the investigation or conduct a case of alleged formula e corruption on january 10, 2023. the kpk commissioner wanted the bpk leadership to know in detail the formula e problem. the same request has been made by kpk deputy chairman alexander marwata to bpk in september 2022.(sukamto, 2023) from the description above, there are two ways to request an investigative audit by the kpk to the audit board (bpk) on cases of alleged corruption in the management of formula e. first, an investigative audit at the request of the kpk to the bpk to determine the indication of state losses provided that the kpk conveys indications of unlawful acts in the investigation process of the formula e case. second, an investigative audit at the request of the kpk to the bpk for the calculation of state losses provided that the kpk has determined that the suspect and/or criminal case of corruption has been upgraded to the status at the investigation stage. related to the kpk's lobbying to the bpk to carry out an investigative audit of cases of suspected formula e corruption whether it is in accordance with the provisions or is a violation of standard operating procedures both at the kpk and at the bpk. if this is implemented, what are the consequences faced by the kpk and bpk. since the kpk was born in 2003 until now, only now has an anomaly been found in the practice of state financial audits, especially investigative audits. this study tries to answer the research question with the title "audit policy analysis of investigation into cases of alleged formula e corruption in the dki jakarta provincial government". research objectives and urgency a. to conduct an analysis of the rules, the kpk conducted an investigative audit request to the bpk on the dki jakarta provincial government formula e corruption allegation case. 110 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 109-119 b. to conduct an analysis of the rules and procedures, bpk received an investigative audit request from the kpk on the dki jakarta provincial government's formula e corruption allegation case. c. to ensure that there are no violations of procedures in handling cases of criminal acts of corruption by law enforcement institutions, in particular. research benefits a. for the public, this research is useful to provide education on controversies related to how the kpk handles the dki jakarta provincial government's formula e alleged corruption case. b. for the kpk, as input pro justitia work that is free from the impression of politicization in handling cases of alleged corruption. c. for bpk, as input to free, independent, and competent investigative audit work. research scope this research is limited to the policies and procedures for investigative audits of the dki jakarta provincial government's formula e corruption allegations based on regulations and practices that have developed so far. literature review understanding fraud and corruption fraud is defined as the practice of cheating, irregularity and irregularities. according to the black law dictionary (8th ed) fraud is defined as "an act deliberately to deceive or lie, a deception or dishonest ways to take or lose money, property, legitimate rights belonging to others either because of an act or the fatal effect of the act itself". while wikipedia defines fraud "fraud is fraud made for personal gain or to harm others. in criminal law, fraud is a crime or act that intentionally deceives others with the intention to harm them, usually to have something/property or services or benefits in an unjust/fraudulent way. cheating can be achieved through counterfeiting of goods or objects. in criminal law it is called "theft by fraud", "theft by deceit", "theft by embezzlement and fraud" or other similar things".(priantara, 2013) according to the big dictionary of indonesian, 1991 (kbbi) corruption means rotten; false; or bribes. in the law dictionary, corruption is bad; broken; likes to accept bribes; misappropriating money/goods belonging to companies or the state; receiving money by using one's position for personal gain or misappropriation or embezzlement of state or corporate money as a place for one's employment for personal or others' gain. the lexicon webster dictionary, 1978 defines corruption as depravity; dishonesty; immorality; deviation from chastity. transparency international defines corruption as the behavior of public officials, whether politicians, politicians or public servants, who unreasonably and illegally enrich themselves or enrich those close to them, by abusing the public power entrusted to them.(priantara, 2013) state financial losses and calculation of state financial losses law on state treasury law number 1 of 2004 provides a definition of "loss" in the context of state/regional losses. article 1 paragraph (22) of this law reads "state/regional losses are shortages of money, securities, and goods, which are real and definite in amount as a result of unlawful acts either intentionally or negligently" (setneg, 2004). state/regional losses in article 1 paragraph (22) must be "real and definite amount". the explanation of article 1 (including paragraph 22) simply says: "self-explanatory". practitioners interpret "real and certain" as something that is actually issued or happens. within the scope of the state treasury law, this interpretation is correct. for example, in case of lack of money, securities and goods. another criterion is "real and definite deficiencies" 111 analysis of audit policy investigation into cases of alleged formula e corruption at the dki jakarta provincial government hamdani1), fachruzzaman2) and it is easy for the inspected and the examiner (auditee-auditor) to reach agreement. the size is objective or there is almost no element of subjective interpretation. in the first stage, the investigator (hereinafter the investigator and the public prosecutor) formulates the unlawful act. there is a relationship between unlawful acts and losses caused and evidence of causality. in this stage the main question is what are the legal facts? with that legal fact, law enforcement (investigators; investigators and public prosecutors) formulates the criminal act of corruption, determines the presence or absence of state financial losses, and the form of state financial losses(tuanakotta, 2014) . in relation to the understanding of real and definite state financial losses, in the process of investigating prosecutions and charges of criminal acts of corruption it is inevitable to determine the amount with certainty. as evidence at the trial required two stages of the process of financial losses of the state. the first stage, to determine whether there is an unlawful act that results in state financial losses or formulate a criminal act of corruption is the territory of legal experts. while the second stage, to ascertain the presence or absence of state financial losses and calculate the amount of these losses or determine the amount of state losses in relation to the calculation of state financial losses is the territory of accountants / auditors / forensic accountants. the first stage and the second stage are closely connected. in the case of corruption cases handled by the police and prosecutors after legal construction finds unlawful acts, they ask the bpk or bpkp inspection agency to calculate state financial losses. because it is realized that law enforcement officials, police and prosecutors do not necessarily have investigators who have competence as auditors. this is the advantage of the kpk which has accountants / auditors / forensic accountants (in house) and can always interact intensively with investigators, investigators, or prosecutors generally. the first phase and the second phase continue until law enforcement and forensic accountants are satisfied, in the sense of being ready for prosecution in court. based on the evidence and evidence that may be gathered up to that point, they may decide: (a) to collect additional evidence and evidence; (b) seek recovery of state financial losses through civil or administrative law channels (article 32 of law number 31 of 1999 jo. law number 20 of 2001); or (c) stop the investigation (in the case of the kpk) or investigation/investigation (in the case of the police and the prosecutor's office).(tuanakotta, 2014) state financial loss investigation audit definition of forensic audit in this case, forensic audit includes various investigative activities that are often carried out to prosecute a party for fraud, embezzlement, or other finance-related crimes. during the audit process, auditors are called upon to be expert witnesses in the proceedings. the definition of forensic audit includes various investigative activities that are often carried out to prosecute a party for fraud, embezzlement, or other finance-related crimes. forensic audit is a combined audit of expertise that includes accounting, auditing and legal / legislative expertise with the hope that the results of the audit will be used to support legal processes in court and other legal needs. (kuntadi, 2022). according to law number 15 of 2004 concerning examination of state financial management and responsibility, statefinance includes financial audits, performance audits and audits with specific objectives. purpose-specific checks are checks outside of financial checks and performance checks. the report on the results of the examination with a specific purpose contains conclusions. this examination can be an examination, review, oran agreed procedure. this purposeful examination includes, among others, an examination of other matters related to finance, an investigative examination and an examination of the internal control system(setneg, 2004). furthermore, law number 15 of 2006 concerning the audit board states thatif a criminal element is found in the examination, the bpk reports it to the competent agency in accordance with the provisions of laws and regulations no later than 1 (one) month since the criminal element is known. this provision confirms the authority of the bpk to carry out investigative audits on its own initiation. furthermore, this provision also regulates the position of the bpk as an expert 112 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 109-119 information provider in the judicial process regarding state/regional losses(setneg, 2006). investigative audit is the process of searching, finding, and collecting evidence systematically aimed at revealing whether or not an act occurred and the perpetrators for further legal action. the benefits of investigative audits include identifying fraud and errors, recovering losses whether intentional or unintentional, improving control, and improving the reliability of audited financial statements that represent a company's actual financial position and performance. article 13 of this law states that the authoritiescan carry out investigative examinations to reveal indications of state/regional losses and/or criminal elements. the definition of "may" in this article means that the cpc is not obliged to carry out an investigative audit but depends on the needs (tuanakotta, 2015). in relation to the calculation of state financial losses, the definition used is investigative audit. there are three commissions that trigger investigative audits, namely the results of the development of financial audits or compliance audits and requests from the kpk and other law enforcement officials. the investigative audit of the results of financial audit development is an initiative of bpk as an attributive authority granted by law. investigative audits upon request are carried out independently and objectively. in the sense of the word, the receiving authority rests with the cpc regardless of the influence of other institutions. bpk regulation number 1 of 2017 concerning regional financial inspection standards states that the examiner must disclose non-compliance with the provisions of laws and regulations that indicate fraud, impropriety, and/or losses of the state/region, as well as non-compliance that has a direct and material effect on the subject matter/information of the subject matter examined in accordance with the provisions. pdtt in the form of investigative examination is only carried out when there is adequate predication. predication can come from examination findings other than pdtt in the form of investigative examinations, information from internal and external parties of the cpc. the findings or information must be tested for feasibility before they can be accepted as predications(cpc, 2017). the above is the basis for conducting an investigative audit at the initiative of bpk because the auditor sees indications of fraud (predication) during the implementation of financial audits of lkpp, lkkl, or lkpd. the results of the examination are not submitted to the auditee but directly submitted to the kpk or other law enforcement officials. furthermore, bpk ri regulation number 1 of 2020 concerning investigative examinations, calculation of state/regional losses, and provision of expert information states that investigative examinations can be carried out by bpk based on requests from representative institutions and/or authorized agencies; development of examination results; or the results of analysis and/or evaluation of information received by bpk regarding irregularities in financial management and financial responsibility of the state. in relation to investigative audits based on the request of law enforcement officials must comply with the provisions of this cpc regulation. the calculation of state/regional losses is carried out by the bpk in the process of investigating a criminal act by the competent authority. thus, a new investigative audit can be carried out at the investigation stage. research methods research design this study in terms of analysis method and design is a type of qualitative research, and when viewed from the level of explanation is a type of descriptive research. descriptive qualitative methods are considered appropriate, because research must be carried out carefully, in-depth and thoroughly to obtain an overview of generally accepted principles or patterns in relation to the symptoms present in the object of research. this type of descriptive qualitative research is also chosen so that the results achieved from this research can be a good, clear, and balanced recommendation for decision makers in organizations related to the research topic. qualitative research examines participants' perspectives with interactive and flexible strategies. qualitative research is aimed at understanding social phenomena from the perspective of participants. thus the meaning or understanding of qualitative research is research used to examine the conditions of 113 analysis of audit policy investigation into cases of alleged formula e corruption at the dki jakarta provincial government hamdani1), fachruzzaman2) natural objects where researchers are key instruments. in this qualitative research, the determination of data sources (resource persons / informants / participants) is carried out purposively, which is selected with certain considerations and objectives. the results of qualitative method research apply only to the case of the social situation, which can be transferred or applied to the social situation (elsewhere), if the social situation has similarities or similarities with the social situation under study .(sugiyono, 2015) the type of research used in this study is qualitative type. according to sugiyono, qualitative research is to understand and explore the main phenomena of the object under study, so as to gain a deep understanding and find something unique. the steps or processes of qualitative research are artistic, so they are not standard, and will depend on the purpose of the study. qualitative research measures aim to construct new phenomena and find hypotheses.(2015) when viewed from the level of explanation, it is a type of exploratory research. the exploratory method is considered appropriate, because in this method approach, digging data and information about new topics or issues intended for the benefit of deepening or further research. the purpose of research is to formulate more accurate questions that will be answered in follow-up research or later research. researchers usually use this exploratory research to gain sufficient knowledge of the research carried out for the preparation of design and implementation of more systematic follow-up studies. research objectives and data collection methods the purpose of this study is to reveal the facts of the results of secondary data processing. the purpose of this study is used to reveal the performance and financial condition of a company. in this study, the facts found are related to the management of formula e and regulations governing the business process of handling corruption cases and the implementation of investigative audits. thus, analysis can be carried out to reveal the fact whether the business process of handling corruption cases and investigative audits is in accordance with the regulations that govern it. the data collection techniques carried out in this study are through library research, observation and documentation, interviews and in-depth interviews, and through additional questions (additional question). the data collection techniques carried out in this study are interviews, oconservation, and documentation studies or a combination of all three called triangulation. data analysis in qualitative research is carried out before entering the field, during the field, and after completion in the field. aactivity in qualitative data analysis is carried out interactively and takes place continuously until it is complete, so that the data is saturated. activities in data analysis include, data reduction, data display, and data conclusion drawing/verification. the data processing procedures that have been collected are as follows: (1) collection of information related to the management of research objects, (2) conducting data analysis. the data analysis used in this study used content analysis. content analysis begins by coding relevant terms or uses of words and sentences, which appear most in communication media. after being categorized then put into the theme, (3) perform validity data. testing the validity of data is carried out by juxtaposing data sources with other data, namely data obtained from interviews, observations and documentation studies, (4) drawing conclusions from research results. conclusion making based on analysis of data that has been tested for validity(nur indriantoro, 2016). data types and sources the types of data in this study are primary data and secondary data. primary data were obtained through interviews with relevant parties regarding their perceptions of the object under study. while secondary data comes from documents and reports and regulations obtained from media, reports, and books. the data collected are in accordance with the underlying facts according to the chronology of the events of the study. the data sources used in this study are as follows: 114 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 109-119 a. primary data, namely data obtained by conducting direct interviews with key informants, namely officials at the financial management agency and regional inspectorate and bpk ri. b. secondary data, namely data obtained from regional financial documents, lkpd, and lhp on lkpd related to discussion, literature, media reports and other sources related to the object of research. data analysis in this study did not use software because there was no sampling activity and hypothesis testing. analysis is conducted to determine whether the documents or facts in the possession of the kpk meet the conditions for an investigative examination. previously, based on the results of the bpk ri examination, whether the bpk could conduct an investigative audit on its own initiative. the steps in the data analysis carried out are as follows: a. analysis of the lhp on the lkpd fy 2019 and 2020, the budgeting year for the commitment of formula e implementation fees. from the content analysis of the two lhps, it can be seen whether the bpk found and disclosed fraud as a basis for follow-up in the investigative audit. b. analysis of kpk news in every witness summons or case title against the alleged formula e corruption case. this analysis is to determine whether in the investigation process the kpk has found two sufficient pieces of evidence as a basis for determining suspects. c. policy analysis of handling corruption cases by the kpk to determine the request for an investigative audit by the kpk to the bpk has been qualified. d. policy analysis on the bpk to determine the requirements for the bpk to receive audit requests from law enforcement officials including the kpk. research results formula e activities management overview the budgeting of formula e activities began with the dki governor's plan to promote jakarta as a world metropolitan city capable of holding electric car races like other countries. this innovation aims to elevate the city of jakarta to become the center of world attention, especially automotive enthusiasts. this is in line with efforts to develop environmentally friendly modes of transportation amid the alarming air pollution of the city of jakarta. after holding a meeting with formula e operations limited (feo), jakarta was declared eligible to hold formula e. furthermore, the governor of dki wrote to the ministry of home affairs and the ministry of youth and sports. the consultation process was carried out either through letters or meetings at the ministry of home affairs where both the ministry of home affairs and the ministry of youth and youth did not object to the initiative of the dki provincial government to hold a formula e celebration. in accordance with government regulation number 12 of 2019 concerning regional financial management, funding for the expenditure of an activity can be budgeted if the implementation of the affairs and authority of the regional government. for this reason, formula e, which is a youth and sports affair, is budgeted at the youth and sports office. meanwhile, in accordance with the advice of the minister of home affairs, the governor assigned pt jakarta propertindo as the event organizer of the formula e race. the budgeting process in the dki revised regional budget in 2019 has been carried out in accordance with the provisions of regional financial regulations. the budget mechanism begins with discussions with the relevant dprd commissions and then discussions are carried out on the general budget policy (kua) and the priority of the temporary budget ceiling (ppas) of the 2019 apbd-p. after the agreement with kua and ppas apbd-p, the governor submitted the draft apbd-p for 2019. joint agreement between the governor and the dprd on the draft apbd-p year 2019 was reached on time. 115 analysis of audit policy investigation into cases of alleged formula e corruption at the dki jakarta provincial government hamdani1), fachruzzaman2) the next stage is the submission of the 2019 apbd-p draft to the minister of home affairs for an evaluation process before the 2019 apbd-p regional regulation is determined. the results of the evaluation are stated in the decision of the minister of home affairs as the basis for the governor and dki dprd to determine the 2019 apbd-p regional regulation. thus the budgeting process is in accordance with applicable regulations. regional financial governance is a system attached to regional financial management policies and procedures including planning, budgeting, implementation, administration, supervision, and accountability to ensure compliance and conformity with existing regulations. in this regard, the budgeting process already reflects good governance. however, there are several allegations addressed to governor anies baswedan, namely payments made before the 2019 apbd-p regional regulation is determined, payments using bank debt and implementation past the governor's term. there is even a professor of criminal experts who states that illegal acts have been found in the implementation of formula e. the payment for formula e commitment fee expenditure made by the youth and sports office of rp 180 billion is a down payment from the total formula e commitment fee expenditure of rp 560 billion. payment of the commitment fee was made on august 22 according to the agreement between pt jakpro and feo dated 22. while the remaining rp 380 billion was carried out after the apbd was determined. rp 180 billion was obtained from a short-term loan to bank dki. regarding the implementation of the celebration that passed the term of office of the dki governor, the argument presented by the dki provincial government was the impact of covid-19 which was originally planned in two rounds of 2020 and 2021 but was postponed to three rounds of 2022, 2023 and 2024. this exceeded activity beyond the governor's term of office does not violate the provisions because it does not bind the budget beyond the governor's term of office. accountability for these expenditures has been presented to the dki lkpd in 2019 and 2020 and submitted to the bpk for audit. lkpd in those two years obtained an unqualified fair opinion (wtp) which means that the auditor did not find any predication or indication of fraud on the fee commitment expenditure . furthermore, the lhp on the lkpd became the basis for the preparation of the regional regulation on accountability for the implementation of the regional budget which was discussed and approved by the dprd. analysis of kpk investigation into alleged formula e corruption case starting from following up on public complaints by the executive director of people's democratic studies, the kpk has conducted an investigation since october 2021. in the investigation process that presented criminal expert witnesses in the case title, criminal expert opinions emerged to the mass media stating that there had been unlawful acts in the management of formula e. the kpk has also called many witnesses, including the governor of dki for the 20172022 period, to be questioned about the alleged criminal incident. however, witness statements have not convinced the kpk to raise the status of handling the case to the investigation stage and establish anies baswedan as a suspect. why is it difficult for the kpk to find two sufficient pieces of evidence if this case is suspected to have the smell of corruption. this happened because kpk officials and investigators disagreed with most commissioners about illegal acts. three kpk commissioners argued that the status of the case could be upgraded to the stage of investigating the presence or absence of suspects. however, this desire was not supported by kpk officials and investigators. since the enactment of law number 19 of 2019 concerning the second amendment of law number 30 of 2002 concerning the corruption eradication commission, kpk commissioners no longer have the authority as prosecutors and investigators. thus, the decision to assign suspects or raise the status of handling cases to the investigation stage rests entirely with investigators. this is the reason why the kpk leadership returned one deputy, two directors, and one kpk officer because it did not support the kpk commissioner's desire to upgrade the status of handling formula e cases to the investigation stage. the kpk leadership offered two options for the process of handling 116 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 109-119 formula e cases, namely investigation by determining suspects and investigation without suspects. the second option is taken if in the investigation process two sufficient pieces of evidence are not obtained. the kpk leadership chose the second option because of disagreements with investigators and two kpk commissioners to choose the first option. when referring to article 47 of law number 19 of 2019, the investigation process without suspects is not in accordance with the provisions of the article. article 47 paragraph 4 of the law states that copies of search and seizure minutes are delivered to suspects or their families. even though the second option has not yet been determined the suspect. meanwhile, the minutes of search and seizure must be signed by the owner or who controls the goods, which in this context is certainly a suspect as referred to in article 47 paragraph 4 of the law. saut situmorang, former vice chairman for the 2015-2019 period, stated that he had held 15 formula e cases until the end of march 2023. according to him, this case is the most case of the implementation of case titles. this shows a sharp difference of opinion within the kpk regarding the presence or absence of unlawful acts. until now, kpk investigators have not been able to show two sufficient pieces of evidence.(tobing, 2023) audit policy analysis of investigation into alleged formula e corruption cases the investigation process into alleged formula e corruption cases has been running for more than a year, but the kpk has not been able to find two pieces of evidence that are sufficient as a basis for raising the status of handling cases to the investigation stage. the chairman of the kpk tried to complete the handling of the case by asking for the opinion of criminal experts and requesting an investigative audit to the bpk ri. the effort was intended to obtain two pieces of evidence in accordance with the provisions of law number 8 of 1981 concerning the criminal procedure code, namely witness statements from criminal experts and a letter in the form of lhp bpk. for the testimony of criminal experts, the kpk asked for the opinion of padjajaran university criminal law expert, romli atmasasmita, who stated that there were elements of evil intent (mens rea) and evil deeds (actus reus) in the implementation of formula e. romli argued that from the beginning anies baswedan already knew there was no budget post in the 2019 budget but still forced the implementation of formula e. according to romli, the power of attorney was given to kadispora to make loans to bank dki without dprd approval is not in accordance with the provisions. furthermore, the form of agreement with a business-to-g approach violates the agreement of the minister of home affairs which requires business to business. romli's opinion was used by the kpk as evidence in the form of a letter. to strengthen the evidence of criminal cases, the kpk asked bpk ri to conduct an investigative audit. this request was made by the kpk through coordination between kpk deputy chairman alexander marwata on september 30, 2022. the same request was also made by the kpk through a case in the bpk on january 10, 2023. until now, bpk has not followed up on the kpk's request in the form of an investigative audit. in the practice of handling corruption cases in the kpk, there are almost no requests for investigative audits to the bpk or bpkp for the determination of suspects. in reality what happened was the request for an investigative audit for the calculation of state losses. the argument is that someone is designated as a suspect in a corruption case not because of state losses but because of unlawful acts or enriching themselves or others. thus, the role of investigative audits in determining suspects is relatively unnecessary. the analysis in this study is whether the kpk's request for an investigative audit is in accordance with the provisions applicable to the bpk. there are two provisions governing investigative audits, namely bpk regulation number 1 of 2017 concerning state financial inspection standards (spkn) and bpk regulation number 1 of 2020 concerning investigative examination, calculation of state/regional losses, and provision of expert testimony. content analysis of both provisions can determine whether the kpk in the formula e case can submit an investigative audit request to the cpc.(cpc, 2020) according to bpk regulation number 1 of 2020, there are two requests for investigative audits that can be carried out by the kpk, namely requests for investigative audits to determine indications 117 analysis of audit policy investigation into cases of alleged formula e corruption at the dki jakarta provincial government hamdani1), fachruzzaman2) of state losses and investigative audits for calculating state 1losses. the first request can be made at the investigation stage, while the second request is made after the investigation process and has been determined the suspect. according to the lead auditor, the mechanism for requesting investigative audits at the investigation stage to determine indications of state losses is carried out on the condition that the kpk shows that there has been a predication or indication of unlawful acts. the preplanning stage begins with the receipt of preliminary information through the exposure of the case by the investigator to the cpc. furthermore, the cpc will decide to accept the request after reviewing the initial information to assess whether there is a predication in the case. in this formula e case, the kpk was not only able to show predication to the bpk in the case exposé but investigators stated that they had not found two sufficient pieces of evidence. this means that the kpk cannot show predication or indications of unlawful acts, so the request for an investigative audit in this stage of the investigation is not accepted by the bpk because it is not in accordance with regulations in the bpk. furthermore, for requests for investigative audits for the calculation of state losses, the cpc can only be carried out if the formula e case has been upgraded to the investigation stage and the suspect has been determined. until the time of the case at the kpk, the handling of the formula e case is still at the investigation stage. thus, the cpc cannot accept the request for an audit of the investigation. what if the bpk ignores the provisions of bpk regulation number 1 of 2020? the answer is that the implementation of the investigative audit is classified as abuse of power. in accordance with the regulation of the supreme court of the republic of indonesia number 2 of 2019 concerning guidelines for dispute resolution of government actions and the authority to prosecute unlawful acts by government bodies and / or officials (onrechtmatige overheidsdaad), this bpk lhp as an administrative product of government officials can be declared unlawful or the decision is declared void in law. conclusion 1. the investigation of the formula e case is the most rowdy handling of cases since the establishment of the kpk because the principle of investigating cases is carried out behind closed doors and in silence. meanwhile, the handling of this case seems dramatic and frenetic not in accordance with the principles of investigation. 2. dozens of cases have been held, including at the kpk, but there has been no agreement between the commissioner and investigators on the status of handling cases. 3. efforts to raise the status to the investigation stage without suspects are contrary to law number 19 of 2019 where the investigation stage must be followed by the determination of suspects.sugger 4. to obtain sufficient preliminary evidence, the kpk attempted to request an investigative audit from the bpk outside the norm. however, content analysis of existing regulations in the kpk limits bpk from receiving investigative audit requests from the kpk. 5. bpk regulation number 1 of 2020 does not provide room for bpk to receive requests for investigative audits from the kpk both at the investigation stage and at the investigation stage. 6. looking at the handling of corruption cases of governors throughout indonesia, as many as 20 people handled by the kpk, almost no one used bpk investigative audits to suspect the governor. this means that the determination of suspects is an enforcement work as the judicial authority of the kpk. bibliography cpc. (2017). state financial examination standards. jakarta: bpk ri. cpc. (2020). bpk regulation number 1 of 2020 concerning investigative examination, calculation of state/regional losses, and provision of expert testimony. jakarta: bpk ri. 118 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 109-119 kuntadi, c. (2022). state financial audit. jakarta: salemba empat. nur indriantoro, b. s. (2016). business research methodology for accounting and management. yogyakarta: bpfe-yogyakarta. priantara, d. (2013). fraud auditing &; investigation. jakarta: publisher mitra wacana media. setneg. (2004). law number 1 of 2004 concerning the state treasury. jakarta: ministry of finance. setneg. (2004). law number 15 of 2004 concerning examination of state financial management and responsibility. jakarta: ministry of finance. setneg. (2006). law number 15 of 2006 concerning the audit agency. jakarta: ministry of finance. subject. (2022, december 23). tempo. taken back from koran.tempo.co: https://koran.tempo.co/read/berita-utama/479122/mengapa-pegiat-antikorupsi-mengkritikrencana-penyidikan-formula-e-tanpa-tersangka sugiyono. (2015). quantitative, qualitative and r&d research methods. bandung: alfabeta. sukamto, i. (2022, december 23). tempo. taken back from koran.tempo.co: https://newsletter.tempo.co/read/1671395/siasat-baru-firli-bahuri-paksakan-penyidikanformula-e sukamto, i. (2023, january 17). tempo. taken back from koran.tempo.co: https://koran.tempo.co/read/nasional/479664/skenario-kedua-libatkan-bpk-di-formula-e tobing, r. (2023, april 5). people's mind. taken back from seputarcibubur.pikiran-rakyat.com: https://seputarcibubur.pikiran-rakyat.com/nasional/pr-1786522506/25-tahun-reformasidan-pentingnya-mengembalikan-marwah-kpk tuanakotta, t. m. (2014). calculating state financial losses in corruption crimes. jakarta: salemba empat. tuanakotta, t. m. (2015). contemporary audit. jakarta: salemba empat. 119 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal. 82-93 accounting students' motivation for choosing careers as forensic accountants melva evita turnip, dona primasari, krisnhoe rachmi fitrijati accounting study program, faculty of economics and business, jendral soedirman university sriwidharmanely sriwidharmanely accounting study program, faculty of economics and business, bengkulu university article info abstract article history: received: feb 7, 2022 revised: aug 3, 2022 accepted: sept 9, 2022 this study aimed to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using behavioral career decisions theory. otherwise, this study analyses the motivation differences between students of public universities and private university students. this study used a survey method by providing a questionnaire. the population in this study were active undergraduate accounting students at jenderal sudirman university, muhammadiyah university of purwokerto, and wijayakusuma university. the respondents were 95, and data were analyzed using spss. the results show that internal and external motivation positively and significantly affect forensic accountants' career selection. there is no difference in motivation for choosing a forensic accountant career between accounting students in public universities and private universities in banyumas residency. the study results show achievements, recognition of appreciation, salary rewards and individual environmental conditions as motivational factors. with its unique characteristics as a particular field in accounting studies, forensics is one of the essential sciences in accounting. therefore, accounting educators and academics can consider preparing a suitable forensic course syllabus or curriculum for the undergraduate programme. keywords: career accountant forensic curriculum motivational factors correspondence: krisnhoe rachmi fitrijati fitriaboebakar@gmail.com how to cite (apa style): turnip, m. e., fitrijati, k. r., & sriwidharmanely. (2022). accounting students motivation for chosing careers as forensic accoutant. jurnal akuntansi, 82-93. introduction a person makes career decisions because involved in various behaviours that lead to a career (mitchell & krumboltz, 1987). students majoring in accounting think about the advantages and disadvantages of choosing a career in the future. unfortunately, the current curriculum's readiness is insufficient to meet the needs of forensic accounting in indonesia (yudhiyati, 2020). meanwhile, academics support teaching forensic accounting as a separate subject, although they agree that it should be combined with other courses (putra, 2018). as for practitioners who prefer to include the topic of forensic accounting in other courses (sugianto & jiantari, 2014). in this case, previous research explains that there is still confusion regarding the forensic accounting curriculum policy for each university in indonesia. the university curriculum, especially the accounting study program, in meeting the needs of the forensic accountant profession, is considered to have no readiness. this study focused on internal factors: achievement, professional recognition (appreciation), and reward (salary) as motivation to have a career as a forensic accountant in banyumas residency. mitchell & krumboltz (1987) stated that internal factors influencing one's career decision-making are genetic factors, learning factors, and the ability to deal with tasks or problems. moreover, this study explained external factors such as work environment, labour market and relatives' interest, inspiring accounting students to choose careers as forensic accountants. jobs with a more labour market will be in greater demand than jobs with a small job market and work environment. the work environment is influenced by several factors that 82 mailto:fitriaboebakar@gmail.com accounting students' motivation for choosing careers as forensic accountants melva evita turnip, dona primasari, krisnhoe rachmi fitrijati, sriwidharmanely sriwidharmanely affect the work situation, namely the nature of work (routine, attractive, and overtime hours), competition between employees, and work pressure (andersen & charivari, 2012). the job opportunities or job market considerations of choice of profession impact career choices for accounting students. the more labour required, the greater the market considerations. third, this study identifies motivation differences between accounting students of public and private universities for choosing a career as a forensic accountant. krumboltz (1987) explains that public and private students are considered to have the same duties, obligations, and roles as students. however, the process of new admissions students at public and private universities are very different. state universities have a rigorous process for selecting new students, going through several entrance exams and conditions. however, some students admitted to state universities do not undergo the selection process. in addition, some private universities (haskara & rohman, 2010) are also more concerned with financial capabilities. this study presents a new insight into identification motivation as internal and external factors influence the career choice as forensic accountants for accounting students, both at public and private universities in banyumas residency. it is expected that it will be one of the considerations for t h e educator to design a curriculum as a compulsory inclusion of forensic accounting as a course at the university. therefore, accounting educators and academics can consider preparing a suitable forensic course syllabus or curriculum for the undergraduate programme. some accounting students in private universities hoped that there would be separate forensic courses as a reference in choosing a career as a forensic accountant. hypothesis development krumboltz 's behavioral career decision-making theory krumboltz et al. (1976) developed the behavioral career decision-making theory. krumboltz continued this theory until 1994 and stated that social learning theory in decision-making career choices results from the general development of bandura's social learning behaviour. according to this theory, a person's personality and behaviour arise from a unique learning experience. this learning experience involves interaction between positive cognitive analysis and negatively reinforcing events (mitchell & krumboltz, 1987). krumboltz et al. define factors influencing positive cognitive learning experiences as innate attributes and abilities, such as race, gender, skills, intellect, and behaviour. second, the social environment, such as social life, individual experience in work, training, social policies and work experience from others. third, past learning experiences are related to associational learning experiences in which individuals observe the relationship between events and can predict all possibilities. then, the application learning experience is when individuals can apply directly with observable results in the environment. moreover fourth, the skills in task approach are related to individual skills in carrying out new tasks through actual experiences such as problem-solving, skills, work habits, mental sets, emotional responses, and cognitive processes. krumboltz (1994) proposed that people will accept a job if: 1) they have been successful at a task they believe in as the member's performance in the job was. 2) they have observed a meaningful model that has been strengthened for the activities carried out by working members. 3)the relative emphasis on friends is helpful to them. moreover, 4) they also observe their positive words and images. meanwhile, as opposite propositions are: 1) they fail at tasks they believe can be the same as tasks performed by people on the job. 2) they have observed that the model has meaning for those punished or ignored in carrying out activities at work. 3) they have observed friends who are not profitable for him and have been influenced by words and images associated with his work. forensic accounting profession and forensic accounting education forensic accounting is one of the increasingly popular topics in many countries related to 83 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal. 82-93 overcoming financial fraud (sari et al., 2022; yusof et al., 2007). forensic accounting is a science of accounting compatible with the law (singleton & singleton, 2011). so, this forensic accounting is a manifestation of the use of accounting science for legal purposes. a forensic accountant is also referred to as a forensic auditor or an investigative auditor. however, auditors are deemed not sufficiently helpful in dealing with this fraud (smith, 2012). forensic accountants provide professional scepticism and analytical skills to look beyond the numbers presented to investigate and discover the true intentions of transactions. conversely, the audit focuses on determining whether the company's financial statements are presented relatively without material misstatement (warshavsky, 2012). students in university need to be introduced to the basics of forensic accounting to prepare potential indonesian forensic audit practitioners to eradicate fraud and corruption in the future. audit-related knowledge and expertise in forensics in depth are not widely taught in universities in indonesia at this time. the application of forensic accounting education is seen as an essential attribute to increase awareness of the importance of eradicating fraud in the eyes of the public and students. forensic accounting applies technology and science in accounting, finance, management, and crime to investigate and find evidence of illegal acts, fraud, or other financial disputes (rezaee et al., 2014). forensic accounting can be performed if an auditor has suspicions of deliberate irregularities and misstatements in the financial statements (italia, 2012). with its unique characteristics as a particular field in accounting studies, forensics is one of the essential sciences in accounting. education related to forensic accounting topics allows individuals who have studied it to identify indicators of fraud/red flags in the organization. at the same time, they understand steps that need to be taken when they discover irregularities. forensic accounting education is becoming popular in various countries, increasing demand from companies or organizations to produce college graduates with anti-fraud expertise and awareness (yudhiyati, 2020). however, there are still many skills and attributes needed by accounting graduates that are not developed at the tertiary level (kavanagh & drennan, 2008). this situation is in line with the facts in academic institutions in indonesia that have not developed the accounting competencies that accounting service users need. problems and criminal practices in the financial sector can be seen from previous financial scandals such as the case of enron, worldcom, qwest, global crossing, and others. these cases have shaken the world and opened the eyes of businesspeople to pay more attention to financial problems. similar cases have also occurred in indonesia, such as the century bank case, the bank bali case, and the blbi case. the scandals resulted in losses and have reduced investor and public confidence in the company's financial statements. there are a few cases of corruption that emerged when the pandemic period. to reduce the poverty rate that continues to increase during a pandemic due to the implementation of large-scale social restrictions and promote public welfare, the government issued a policy of providing social assistance in response to the current pandemic conditions. nevertheless, precisely this moment is used by people who are not responsible for committing financial crimes, for example, banyumas residency. the purwokerto district attorney, central java, is speeding up the filing of two corruption suspects in social assistance funds from the ministry of manpower worth rp 2.15 billion (zain, 2021). these conditions encourage the growing need for the forensic accounting profession now and in the future. the urgency of the forensic accounting profession is vital to be realized by accounting students who are prospective accountants who should be sensitive to the nation's needs. the increasingly complex business world with increasingly advanced technology has made the forensic accounting profession indispensable. the development of forensic accounting in indonesia is quite advanced, but it is still lagging compared to other countries. in other countries, there are already several countries that apply standards as guidelines for the implementation of forensic accounting. like the uk, the uk was the first country to create a site 84 accounting students' motivation for choosing careers as forensic accountants melva evita turnip, dona primasari, krisnhoe rachmi fitrijati, sriwidharmanely sriwidharmanely for beneficial corporate owners to prevent corruptors from hiding the proceeds of their crimes. meanwhile, in indonesia, many universities offer forensic accounting topics in their accounting programs. many educational institutions still do not understand that forensic accounting education contains unique problems that differ from ordinary financial accounting education (prabowo, 2021). three stakeholder groups, such as academics, students, and practitioners, agree that there will be an increased demand for forensic accounting in the future (dania sofianti et al., 2014; dewajaya, 2016; putra, 2018). the expectations of an increase in demand are the same as the findings of similar studies conducted in several other countries. this condition shows that there will be an increase in forensic accounting services that will occur in various countries, along with the increasing number of business transactions and the development of financial fraud. with the increasing number of fraudulent practices, both in the business and political realms, the synergy between students is needed to equalize the perception that the role of forensic accounting can contribute to suppressing fraud practices in all sectors. the urgency of forensic accounting can begin with the emergence of student motivation in choosing a career as a forensic accountant. during challenges in learning forensic accounting that is still considered contradictory, career choice as a forensic. unfortunately, the main challenge for teaching forensic accounting courses in universities is the absence of standard standards in providing forensic accounting services and fraud examinations (yudhiyati, 2020). this challenge is usually due to different ways of handling cases depending on the situation. this character is different from auditing, where there are clear guidelines on the procedures that must be carried out. this condition makes it difficult for the department and parties involved in preparing the curriculum for the forensic accounting course. this challenge is even more severe because of forensic accounting, which the three stakeholder groups expect to take different forms between countries. as a result, references or guidelines on forensic accounting education in other countries may not be able to answer the needs of indonesia. based on the description above, it can be concluded that forensic accounting education in indonesia, especially at universities in the accounting study program, is of essential things for the needs of the forensic accounting profession in the future. internal factors motivate accounting students in banyumas residency to choosing careers as forensic accountants the theory of behavioral career decision-making (j. d. krumboltz, 1994) explains that the behaviour of career choice depends on the perception of the relationship between effort, ability, and desired results because of the benefits that can be beneficial. it is not only about self-interest or benefit but also about outcomes related to the interests of others. mitchell & krumboltz (1987) defined internal factors such as achievement, professional recognition (appreciation), and rewards. in addition, genetic factors and learning factors to deal with tasks or problems influence one's career decision-making. for example, students majoring in accounting will tend to choose a career as a professional accountant if they have adequate basic accounting knowledge, which has been obtained in their previous education. based on this theory, students majoring in accounting will think about the advantages and disadvantages of choosing a career in the future. therefore, accounting students' career choice is determined by the hope of the prospects they will choose. is this career considered to be able to meet their individual needs, and whether the career has appeal to them? this study proposes that students have motivations about the career they choose to get the things they want, in the case of financial rewards such as bonuses and professional recognition. it was an award that he/she would be obtained from the career that has been chosen. meanwhile, suseno (2019) showed that internal factors positively affected accounting students' perceptions in choosing careers. therefore, adelia et al. (2021) showed 85 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal. 82-93 that recognition, achievement, rewards or bonuses influence accounting students of the islamic university of malang to choose their future careers. based on this description, this study formulated a hypothesis as follows. h1: internal factors motivate accounting students to choose a career as a forensic accountant external factors that motivate accounting students in banyumas residency to choosing careers as forensic accountants the career choice theory (mitchell & krumboltz, 1987) determines that external factors influencing one's career decision-making are environmental conditions and the labour market. this theory also explains that labour market considerations influence career choice, including the availability of jobs or the ease of accessing job vacancies (harianti & taqwa, 2017). jobs with a more labour market will be in greater demand than jobs with a small job market and work environment. the work environment is influenced by several factors that affect the work situation, namely the nature of work (routine, attractive, and overtime hours), competition between employees, and work pressure (andersen & chariri, 2012). the job opportunities or job market considerations of choice of profession impact career choices for accounting students. the more labour required, the greater the market considerations. furthermore, adelia et al. (2021) examined the factors, namely work environment and labour market considerations. these factors significantly influence accounting students at the islamic university of malang in considering their careers. based on this description, a hypothesis can be formulated in this study: h2: external factors motivate accounting students to choose a forensic accountant career. the differences in motivation between accounting students from public universities and private universities in choosing a career as forensic accountants mitchell & krumboltz (1987) explains that public and private students are considered to have the same duties, obligations, and roles as students. however, the process of new admissions students at public and private universities are very different. state universities have a rigorous process for selecting new students, going through several entrance exams and conditions. however, some students admitted to state universities do not undergo the selection process. haskara & rohman (2010) stated that some private universities are more concerned with financial capabilities. around this time, private universities were more concerned with the quality of their prospective students than public universities. with the difference in the selection of entry in public and private universities, the character and quality of student learning are different. haskara & rohman (2010) found that accounting students at public universities better understand accounting than accounting students at private universities. with the emergence of the above statement, the researcher is also interested in analyzing whether the differences between public and private universities will affect students' interest in choosing a career as a forensic accountant. h3: there are different motivational factors in choosing a career as a forensic accountant between public universities and private universities accounting students 86 accounting students' motivation for choosing careers as forensic accountants melva evita turnip, dona primasari, krisnhoe rachmi fitrijati, sriwidharmanely sriwidharmanely figure 1. research framework research methodology data collection and variable measurement this study used a survey method by providing a questionnaire via a google form. the population in this study were active undergraduate accounting students at jenderal sudirman university, muhammadiyah university of purwokerto, and wijayakusuma university. variables operational definition this study has two independent variables: internal (x1) and external (x2) motivation factors. internal motivation factors (x1) comprised achievement, professional recognition (appreciation), and reward (salary). achievement refers to students majoring in accounting who will choose a career as a professional accountant if they have adequate basic accounting knowledge, which has been obtained in their previous education. the existence of professional recognition is included in the nonfinancial award factor. there will be a visible difference because of the possibility that one type of profession with another type of profession provides this non-financial award differently. meanwhile, one of the rewards in the form of financial consideration for an individual's goals in a career is salary (alhadar, 2013). financial rewards are tangible rewards that an individual will be more motivated in choosing or having a career. external motivation factors (x2) include work environment, work environment, considerations of the labour market, and family. the work environment is influenced by several factors that affect the work situation, namely the nature of work (routine, attractive, and overtime hours), competition between employees, and work pressure (andersen & chariri, 2012). a worker needs some unique characteristics in dealing with the work environment. a profession with a broader job market will be more desirable than jobs with a smaller labour market. these jobs offer more development opportunities (saputra, 2018). meanwhile, djaali (2019) mentioned that the family situation (father, mother, brother, sister, brother, and family) considerably influences children's success. choosing a career as a forensic accountant (y) refers to the hope of the prospects they will choose. the career considered to be able to meet their individual needs and whether the career has an appeal. this variable consists of an interest in choosing a career as a forensic accountant and career decision-making. when students have motivations about their careers, they choose to be able to get what they want, which in this case is seen from financial rewards such as bonuses and professional recognition, namely an award that will be obtained from the internal factors • achievement • professional recognition • reward/salary external factors • work environment • labour market • family choose a forensic accountant career. 87 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal. 82-93 career that has been chosen. table 1 mention the indicators dan measurement of this research variables. table 1. operational variables variable indicator measurement scale internal motivation factors (x1) adopted arjasari (2019) 1. achievements likert 2. professional recognition likert 3. reward/salary likert external motivation factors (x2) adopted arjasari (2019) 1. work environment 2. labour market 3. family likert likert likert choosing a career as a forensic accountant (y) adopted karlsson & noela, (2022) • interested in choosing a career as a forensic accountant • career decision making dichotomous likert statistical test after collecting data from respondents, this study tested the validity and reliability of the data. then, this study tested all hypotheses using spss to determine the causal relationship between the variables built in this research model. first, this study tested the reliability and validity of the data. then each model is measured to assess its suitability compared to the normative standard value. finally, this study considers the model's suitability with its goodness of fit criteria, such as descriptive statistics, validity and reliability test results, model fit and quality indices, and statistical results. findings descriptive statistics, validity and reliability the respondents were 95 undergraduate accounting students in banyumas residency, consisting of 35 respondents from jenderal soedirman university, 47 from muhammadiyah purwokerto university, and 13 from wijayakusuma university. the pilot test determines and ensures that the questionnaire items are sufficient and correct and that respondents can understand them (cooper & schindler, 2014). respondents used in trials in this study were several active students of accounting at jenderal soedirman university. a validity test is a form of testing that aims to measure the questionnaire level. the questionnaire can be said to be valid if the questions contained in statements or questions can reveal something that will be measured. the validity test used pearson correlations. the r-table value in this study uses a probability level of 5% with an r-table result of 0.312. the internal motivation variables have a higher r-count of 0.312, and the external motivation variable has an r-count greater than 0.312. it can be concluded that each variable indicator has passed the validity test because the value of the r-count is greater than the r-table. so, each question item can be used as a data collection tool. the reliability test was conducted to examine the motivation of accounting students in choosing a career as a forensic accountant. the factors tested were achievement, recognition, work environment, rewards, labour market considerations, and family with cronbach alpha. the reliability test results are as follows: choosing a career as a forensic is 0.614, internal motivation is 0.756, and external motivation is 0.799. all the variables in this study have a coefficient value of cronbach alpha greater than the minimum limit, 0.60. based on the reliability test, all of the question indicators have passed the reliability test, or they are said to be reliable based on the results of the respondents' answers, as many as 95 respondents accounting students in banyumas regency 100% answered that they knew about the accounting profession. 88 accounting students' motivation for choosing careers as forensic accountants melva evita turnip, dona primasari, krisnhoe rachmi fitrijati, sriwidharmanely sriwidharmanely however, not all accounting students know some of the accounting professions in indonesia. first, most accounting students knew the public accountant profession (87.50%), and second is the educator accountant (45.80%). meanwhile, the government accountant is chosen by 54.20%, and 66.70% of students fill the corporate accountant. finally, other professions were filled by1% of them. accounting students' awareness of the accounting profession in indonesia is not evenly distributed. although one of his professions is forensic accountant, which is the question in this questionnaire, it is also seen that some accounting students in banyumas do not know the forensic accounting profession. the normality one-sample kolmogorov-smirnov test was used to test the normal distribution of the data obtained. the results show that the asymp.value sig. (2-tailed) is more than the kolmogorov-smirnov z test for the standardized residual variable of 0.562, greater than the value of 0.05. these results indicate that the data in this study are normally distributed. a multicollinearity test was conducted to determine whether there is a correlation between independent variables in the regression model. the multicollinearity test results for each internal variable have a tolerance value of 0.642 greater than 0.10 and a vif value of 1.557 less than 10. in external variables, the results of the multicollinearity test have a tolerance value of 0.642 greater than 0.10 and a vif value of 1.557 less than 10. with these results, it can be concluded that there are no symptoms of multicollinearity or there is no influence between independent variables. a heteroscedasticity test was conducted to determine whether there was a heteroscedasticity model in the research model using the glejser method. the test results show that the internal variable has a sig. the value of 0.287 is greater than 0.05, and the external variable has a sig value. 0.522 is greater than 0.05. with this, it can be concluded that there is no heteroscedasticity. the summary of the regression analysis results in table 2 shows that the coefficient of determination (r2) in the value of adjusted r2 is 0.396 or equal to 39.6%. this value means internal and external factors explain 39.6% of forensic accountant careers (y). while the rest, 60.4%, is influenced by other variables outside this regression equation or variables not examined. the calculated f value is 31.0796 > f table 0.323. the significance value is 0.000 < 0.05; it can be concluded that the model is a fit and that internal and external factors can predict the students' decision to choose a career as a forensic accountant. table 2. f-test results model sum of squares df mean square f sig. regression 547.974 2 273.987 31.796 .000b residual 792.763 92 8.617 total 1340.737 94 table 3 shows that the internal motivation variable (x1) significantly and positively affects choosing a career as a forensic accountant. the value of t-table = (a/2; n-k-1 = t (0.05/2; 95-3-1) = t (0.025;91) = 1.98638. this value means that the t-count value is greater than the ttable (4.390 > 1.986), so the hypothesis (h1) that internal factors motivate accounting students to have a career as forensic accountants is accepted. then, the external motivation variable (x2) positively and significantly influences choosing a career as a forensic accountant. the significant external motivation (x2) 0.008 < 0.05. the value of t-table = (a/2; n-k-1 = t (0.05/2; 95-3-1) = t (0.025;91) = 1.98638. this value means that the t-count value is greater than the ttable (2.711 > 1.986), so the hypothesis (h2) stating that external factors motivate accounting students to have a career as forensic accountants is accepted. 89 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal. 82-93 table 3. results of multiple linear regression analysis model unstandardized coefficients standardized coefficients t beta std. error beta (constant) 15.809 2.056 7.688 internal .278 .063 .439 4.390 external .133 .049 .271 2.711 all variable coefficients are positive, so it can be concluded that: if the internal motivation variable increases with the assumption that the external motivation variable remains, then the choice of a career as a forensic accountant will also increase. likewise, if the external motivation variable increases, assuming the internal motivation variable remains, the choice of a forensic accountant career will increase. the third hypothesis was investigated using the independent samples t-test. using spss, this study calculated and compared means between each university, public universities for jenderal sudirman university and private universities for muhammadiyah purwokerto university and wijayakusuma university. ho is accepted if sig (2-tailed) ≤ 0,05 and hɑ is accepted if sig (2tailed) > 0,05. sig (2-tailed) in the independent sample t-test is 0.371 > 0.005, this meaning that ho is accepted, and ha is rejected. thus, there is no difference between private and public accounting students' motivation to choose a career as a forensic accountant. discussion, implication, limitations and suggestion the results show that internal motivation (achievements, recognition of appreciation, salary rewards) and external motivation (work environment, labour market considerations, family) have positive and significant effects on forensic accountants' career selection. there is no difference in motivation for a career as a forensic accountant between accounting students in public universities and private universities in banyumas residency. our evidence is consistent with the hypothesis and complies with the career decisions theory. this research is in line with the behaviour career choice theory proposed (mitchell & krumboltz, 1987), which states the existence of a person's motivation and the relationship between reward and effort. in this theory, the rewards in question are financial rewards such as bonuses and professional recognition. the internal factors influencing one's career decisionmaking are genetics, learning, and the ability to face tasks or problems. in this case, accounting students in banyumas are considered to have internal motivations that consider many things in choosing a decision to have a career as a forensic accountant in the future. students tend to choose a career as a professional accountant to get an achievement. accounting students recognize professional recognition during a career as a forensic accountant. in addition, a high salary or reward is undoubtedly a consideration for students in a career as a forensic accountant. however, as suseno (2019) and adelia et al. (2021) indicate, there are internal factors and/or the influence of recognition, salary, and achievement on the career choices of accounting students. furthermore, external factors motivate accounting students in banyumas to choose a career as a forensic accountant. the results of this study follow (mitchell & krumboltz, 1987). the theory states that it is necessary to be motivated by the outside environment in considering one's career choices. in addition, the external factors that influence a person's career decisionmaking are the person's environmental conditions. the external factors included the work environment, labour market considerations, and family. accounting students in banyumas tend to choose their careers based on several external considerations. it should be noted that the 90 89 accounting students' motivation for choosing careers as forensic accountants melva evita turnip, dona primasari, krisnhoe rachmi fitrijati, sriwidharmanely sriwidharmanely dominant factor in choosing a career is considering the work environment. when their personalities match their careers' competition or work environment, they will pursue those careers. likewise, with labour market considerations, jobs with a broader job market will be more in demand than jobs with a smaller labour market because there will be more opportunities for those jobs. therefore, professional forensic opportunities are still significant and will continue to increase, considering the current economic situation. then, the family environment is considered to influence career choice significantly. as nurhalisa et al. (2020) and saputra (2018) stated, external factors had a positive and significant effect on the career choices of accounting students. in this case, banyumas accounting students are considered to have external factors that motivate the choice of a career as a forensic accountant. there is no difference between the motivation of public accounting students and private students in banyumas in choosing a career as a forensic accountant. this study result confirms the behavioural career decision-making theory (mitchell & krumboltz, 1987), which explains that public and private students have the same duties, obligations, and roles as students. so, students are considered equal in choosing a profession; as haskara & rohman (2010) state, the career choice factor will change along with the conditions faced. one example is the difference in the selection of public and private universities. so, of course, the character and quality of student learning and different. selection to enter state universities is more difficult because they must pass a strict examination to be considered more qualified than private students. this difference in quality will later distinguish the reasons for the career decisions chosen by public and private students. sudjana (2016) found that the accounting profession's code of ethics between accounting students at state and private universities in banjarmasin was no different. therefore, comparing accounting students at public and private universities in banyumas is considered the same, or there is no difference in motivation in choosing a career because most consider the forensic accounting profession very closed. some universities do not set forensic courses as mandatory courses. this condition was stated in an open-ended question by several accounting students in banyumas, both public and private universities. as expressed by an accounting student at wijayakusuma university, they rarely hear about forensic accountants. muhammadiyah purwokerto's accounting students expressed a similar statement. there are many scandals in indonesia, but many universities do not put forensic accounting in compulsory subjects such as auditing. nevertheless, it is just as important. this statement is also supported by an accounting student at jenderal sudirman university. in indonesia, the profession of a forensic accountant is very much needed, but there are only a few interested people. moreover, there are many cases of fraud. so, the forensic accounting profession is urgently needed. the third statement explains how vital the forensic accounting profession is for indonesia. unfortunately, the current university curriculum, especially in banyumas, for forensics knowledge is still considered minimal, affecting accounting students' motivation to choose a career in forensic accounting. universities that produce accounting graduates must develop their students' essential competencies as forensic accountants. it is expected that after getting an undergraduate degree, a bachelor's in accounting should understand and be ready for a primary element of the profession that one is in it. the study results show achievements, recognition of appreciation, salary rewards and individual environmental conditions as motivational factors. as practical implications, it is hoped that accountant educators and academics can consider the preparation of a syllabus or curriculum for forensic courses. some accounting students from wijayakusuma university hoped there would be separate forensic courses as a reference for choosing a career as a forensic accountant. this research has limitations; namely, there was no measurement of what causes accounting students not to be interested in choosing the forensic accounting profession using a 91 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal. 82-93 perception-based scale. through good questions, subsequent research needs to develop measures to better perceive the profession's advantages and disadvantages. constraints from the covid-19 pandemic prevented researchers from conducting research directly on students, so research was conducted online, using google forms with lots of questions or statements. researchers can find other effective methods for collecting questionnaires and look for other ways to collect more interesting data for students to fill out. for example, future research can analyze what causes accounting students not to be interested in choosing the forensic accounting profession so that they can still be declared as respondents. in addition, other independent variables are more likely to influence student motivation in choosing a career as a forensic accountant, such as perceptions of the advantages and disadvantages of the professional. references adelia, a., amin, m., & hariri, h. 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(2007). relationship between psychological characteristics and entrepreneurial inclination: a case study of students at university tun abdul razak (unitar). journal of asia entrepreneurship and sustainability, iii(2), pp. 1–19. 93 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 287–300) e-issn 2303-0364 287 budget participation and budgetary slack: the mediating effect of autonomous budget motivation novi lailiyul wafiroh1)*, fadlil abdani2), fajar nurdin3) department of accounting, faculty of economics maulana malik ibrahim state islamic university of malang, malang, indonesia 1,2,3) novilailiyulw@uin-malang.ac.id1), fadlilabdani@uin-malang.ac.id2), nurdin.fajar@uin-malang.ac.id3) abstract the purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. this research is expected to contribute to research and practice in the field of management accounting. hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in east java. data testing is performed with the help of the smartpls 3.0 app. the results of the data analysis showed that increased participation in budget preparation by managers from various departments led to a decrease in the creation of budgetary slack by managers. nevertheless, the data test results were unable to prove that autonomous budget motivation was able to act as a mediation variable in the relationship between budget participation and budgetary slack. the results of the study indicate that only by actively participating in the budget preparation process, can directly reduce the tendency of employees to create budgetary slack without waiting for the high motivation of autonomous budgets that employees have first. keywords: budget participation, budgetary slack, autonomous budget motivation *corresponding author email: novilailiyulw@uin-malang.ac.id doi: https://doi.org/10.33369/j.akuntansi.10.3.287-300 introduction siegel & marconi (1989) describes the budget as having a direct impact on individual behavior, especially for individuals who participated in the process of drafting a budget. this is what underlies the number of research accounting behavior related to budgeting that is still very relevant to be researched even today and experiencing rapid growth. the model that is often researched is the empirical testing of the influence of budget participation on budgetary slack behavior (suhartini, riadi, & sari, 2015). budgeting research is still very relevant to be researched because budgeting is one of the most important things for planning, coordination, and organizational control. the manager requires an estimate of reliable future conditions to create effective budgeting (nouri & parker, 1996). budgeting is a detailed planning process for the use of resources for a certain period, both for acquisition, financial capital use, etc. budgeting contains financial aspects and non-financial aspects of a planned project and operations since budgeting is a communication tool for top management with employees (blocher, stouth, & cokins, 2010). a budgetary slack phenomenon is one of the topics that has gained much attention from researchers and is most examined in management accounting from year to year even the last few years (chong, 2011 and chen, lu, chang, & liu, 2016). onsi (1973) presented his research results explaining that there was a negative relationship between the participation and the tendency of the manager to create slack, he added that the outcome of participation caused the manager to be less mailto:novilailiyulw@uin-malang.ac.id mailto:fadlilabdani@uin-malang.ac.id2 mailto:nurdin.fajar@uin-malang.ac.id mailto:novilailiyulw@uin-malang.ac.id https://doi.org/10.33369/j.akuntansi.10.3.287-300 budget participation and budgetary slack: the mediating effect of autonomous budget motivation novi lailiyul wafiroh, fadlil abdani, and fajar nurdin 288 interested in creating a slack. not only does it show that participation plays an important role in reducing the budgetary slack, but onsi (1973) also concluded participation promoted the attitude that the budget is not a game or accounting tool, so making the manager feel not under pressure to create slack. the results of onsi research (1973) are supported by the results of merchant research (1985) which suggests that the manager's tendency to create a slack is low when the manager actively participates in budgeting. the findings of dunk (1993) also show that reduced slack is a result of participation. pamungkas et.al., (2014), tresnayani and gayatri (2016), permana, et.al., (2017) also found that budget participation harmed budgetary slack. unlike the previous research results (dunk, 1993; merchant, 1985; onsi, 1973) stating that the budget participation negatively affects the budgetary slack, the study of budget participation in the budget preparation process conducted by young (1985) succeeded in finding, that if the subordinates participated in the budget preparation process will cause budgetary slack, in which case the budget participation positively affects the budgetary slack. nouri & parker (1996) shows the research results that budget participation affects budgetary slack. the latest panelitian carried out by baerdemaeker & bruggeman (2015) finds results if participation in strategy drafting has no direct association with the creation of a budgetary slack by the manager. chong (2011) found if it was created a budgetary slack, in which the budget participation was influenced by subordinate belief to the employer. the lower the subordinate's belief in the employer in budget participation, the tendency to create budgetary slack will be higher. unlike if the subordinates have a firm belief in the superiors, the tendency to create a budgetary slack in the activity of budget participation will be smaller. this is because the subordinates do not hesitate to provide relevant and more reliable information in the process of drafting the budgetary slack. pertiwi and mahardhika (2019), basyir (2017), erina and suartana (2016), huseno (2017), khasanah and kristanti (2020), rinaldi, et.al. (2020) found that budget participation had a positive effect on budget cuts. this means that budget cuts occur because the parties involved in budgeting provide biased information by reporting higher costs and lower revenues for budget targets to be reached. according to basyir (2017), budget participation provides an opportunity for subordinates to do budgetary slack because subordinates are authorized in setting the contents of the budget and assessed based on the performance of the budget. according to law 2310 no. 17 of 2003, the definition of performance-based budget is an approach in the preparation of a budget based on performance or achievement of work that wants to be achieved. the assessment sparked budgetary slack, as subordinates had more clear and accurate information that led to the asymmetry of information on the boss. the delivery of information from subordinates can not be conveyed properly to the superior. so, the more budgetary or subordinate the greater the opportunity to do budgetary slack due to information asymmetry. in addition to the results of research conducted by putra and mintoyuwono (2019) and bharata, et.al., (2020). they found that budget participation had no significant effect on budget cuts. this means that the high or low participation of the budget has no effect on the rise or fall of the budget or does not affect the budget. the results of the description that have been done indicate the inconsistency of previous research results. it indicates that other variables can affect the relationship between budget participation and budgetary slack. as a result of the statement govindarajan (1986), that the difference in research results is influenced by variable contingencies so that it can be solved using a contingency approach, which is by adding other variables that may affect the relationship between budget participation and budgetary slack. an autonomous budget motivation is another variable of contingency that researchers use as mediation variables from budget participation and budgetary slack. the motivation of an autonomous budget is jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 287–300) e-issn 2303-0364 289 characterized by a feeling of freedom and underlying will. there is quite a lot of research in psychology regarding the motivation of autonomous budgets providing evidence of positive results. unlike the controlled motivation characterized by a wide range of pressures, and many studies give a lot of negative results (baerdemaeker & research, 2015). according to self-determination theory (sdt), the motivation of the autonomous budget can be cultivated through an environment that supports the needs and sustains three basic psychological needs inherent in all human beings, namely: 1) the need for autonomy, 2) the need for competence, and 3) the need for interconnectedness (baedemaeker et al., 2015). employees who participated in the process of drafting the budget indirectly will fulfill all three basic needs of the employee's psychology and will give positive influence and increase the effectiveness in the process of drafting the budget to the achievement stage of the budget. this will motivate employees not to create budgetary slack in the process of drafting a budget. as a result of the research, baerdemaeker & bruggeman (2015) explain that budget participation does not directly affect the creation of budgetary slack, but budget participation does not directly influence the budgetary slack through the motivation of autonomous budget. according to yuliastuti & prabowo (2015), high motivation has a significant negative effect on the relationship between the preparation of the budget with the budgetary slack, the higher the motivation in the individual involved in the process of drafting the budget can decrease the budgetary slack. theoretical frameworks and hypotheses agency theory agency theory is used to identify the role of budget participation in creating dysfunctional behavior in the form of budget cuts. in this study, the agency's theory aims to explain the relationship between superiors and subordinates in the process of budgeting, especially when subordinates target budgets. the practice of budget cuts in the perspective of agency theory is influenced by the agency's conflict of interest with the principal that arises when each party strives to achieve or maintain the desired level of prosperity. the agent has more financial information than the principal, while the principal utilizes personal interests. if the agent participating in the budgeting process has specific information about local conditions, the agent can provide the information that is owned to help the interests of the company, but in this case, often the principal desire is not the same as the agent to create a conflict. the research results of dunk (1993), merchant (1985), and onsi (1973) showed that negative budget participation in budgetary slack. that is, participation in budgeting is shown to reduce budgetary slack. this may be because subordinates will provide personal information about prospects, thereby enhancing the accuracy of the formulated budget. the positive communication between superiors and subordinates can reduce the motivation of subordinates to create a budgetary slack (meredith & mantel, 2017). in contrast to the results of the study conducted by young (1985) who found the reverse results. young reveals that budget participation has a positive relationship to budgetary slack. the higher the level of participation in the budget preparation process, the possibility to create a budgetary slack will also be higher. budget participation according to mowen et al. (2014), the budget is a future financial plan that identifies the purpose and sleep that needs to be done so that the plan can be achieved. participatory budgeting budget participation and budgetary slack: the mediating effect of autonomous budget motivation novi lailiyul wafiroh, fadlil abdani, and fajar nurdin 290 is a budgeting system that allows managers to participate in and be responsible for the budget preparation process. the participatory budgeting system is one of the budgeting systems that can be used as a good communication tool for superiors and subordinates. based on the explanation of the budget participation expressed by some researchers, it can be concluded that budget participation is a budget system that allows the lower-level manager or functional manager to participate in the process of making budget targets and be responsible for achieving the target budget. budgetary slack govindarajan & anthony (2007) stated that the budgetary slack is the difference between the amount of the budget recommended or submitted by the subordinate with the amount of the optimal estimate of the company. the same is also reinforced by the statement of kilfoyle & richardson (2010) which defines the budgetary slack as the difference between the budgeted resources and the resources needed to streamline the organizational achievement of the objectives. other opinions are also expressed by hobson et al. (2011) explaining that the budgetary slack is created when subordinates shrink their skills or the ability of their business units in the budget they make. autonomous budget motivation based on self – determination theory, motivation will be differentiated into two sides. on the one hand, the motivation is divided into intrinsic motivation and extrinsic motivation. on the other hand, motivation is divided into autonomous motivation (autonomous motivation), and controlled motivation (controlled motivation). autonomous has the meaning of supporting one's actions at the highest level of reflection. autonomous motivation is characterized by a feeling of being able to choose and thus behave in a self-determined manner. in other words, the person who acted considers the locus causality of this activity or himself as internal to him. intrinsic motivation is an example of autonomous motivation. when people do activities because they feel attracted, they do the activity wholeheartedly. in contrast, controlled motivation involves action due to pressure, a feeling of being involved in the action. autonomous motivation and controlled motivation (controlled motivation) are both intensive, and together they are contrary to the armory, involving lack of intent and motivation (gagné & deci, 2005). budget participation and budgetary slack the participation of the budget is birth by involving the entire party, both management up to the functional manager so as not to happen information monopoly. because budget participation leads to positive communication because of an information exchange mechanism, the exchange of information and decision making together will reduce the bias of existing budget information, thereby reducing the likelihood of budgetary slack. govindarajan & anthony (2007) show that the drafting of budget participation is an effective information exchange activity because managers in charge of the center of responsibility are most likely to have the best information about post income and costs. atkinson et al. (2012) show that the method of participation offers additional benefits for management because the bottom manager discloses their personal information, disclosing data about how well they can do the work or allowing the introduction of new ideas that can help improve existing processes. blocher et al. (2010) stated that participatory budgeting is increasing the employee's commitment to achieving a budget goal. jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 287–300) e-issn 2303-0364 291 onsi (1973) presented his research results explaining that there was a negative relationship between the participation and the tendency of the manager to create slack, he added that the outcome of participation caused the manager to be less interested in creating a slack. the results of onsi research (1973) are supported by the results of merchant research (1985) which suggests that the manager's tendency to create a budgetary slack is low when the manager actively participates in budgeting. the findings of dunk (1993) also show that reduced slack is a result of participation. pamungkas et.al., (2014), tresnayani and gayatri (2016), tegar, et.al., (2017) also found that budget participation harmed budgetary slack. based on the explanation, the hypotheses proposed are: h1: budget participation negatively affects budgetary slack autonomous budgets motivation to promote the influence of budget participation on budgetary slack autonomous motivation (autonomous motivation) can form when three basic needs of psychology related to individual motivation have been fulfilled, namely the need for autonomy (autonomy), competence (competence), and bonding (relatedness). the functional manager allowed to participate in the budget drafting process will feel that their basic needs have been met, and this can foster an autonomous motivation to the manager in terms of budgets. budget participation is believed to be able to provide a positive impact on employee motivation to increase the quantity and quality of production and cooperation between managers (djalil & indriani, 2017). baerdemaeker & bruggeman (2015) displays the results of his research, which mentions that the increasing level of participation in strategic planning will increase the motivation of the autonomous budget motivation managers. the process of drafting a budget is one form of corporate strategy planning, and the participation of employees in the budget preparation process indicates the increased motivation of the employees ' autonomous budget. wong-on-wing et al., (2010) describe a strong connection between autonomous motivation and positive work, such as performance, creativity, diligence, and initiative. baerdemaeker & bruggeman (2015) also found negative influences from autonomous motivation to the creation of budgetary slack. this implies that managers who are autonomously driven (have autonomous motivation) will make greater efforts in finding solutions to achieve a target budget, and tend not to create a target budget that is more easily achieved (not creating a budgetary slack). budget participation can degrade the budgetary slack indirectly through the mediation role of the autonomous budget motivation (baerdemaeker & research, 2015). when employees participate in a budget drafting process, this will motivate employees to increase their business in achieving a shared budget target that will lower the budgetary slack level. positive motivation has a negative impact on the relationship between budget participation and budgetary slack. indicating a high of the positive motivation of the manager in the budget, the lower the creation of the budgetary slack. based on the explanation, the hypotheses proposed are: h2: the budget participation is a negative impact on the budgetary slack by the autonomous budgets motivation. research methods this research is a type of exportation research aimed at explaining the influence of budget participation on budgetary slack by incorporating the effect of mediation of the motivation of budget participation and budgetary slack: the mediating effect of autonomous budget motivation novi lailiyul wafiroh, fadlil abdani, and fajar nurdin 292 autonomous budgets with analytical units is individual. the individual is a functional manager, supervisor, head of a section, and also staff who are involved and in charge of drafting the budget on medium and large scale companies in east java. both companies are focused on the service sector, trade, and manufacturing. the data type in this research is the primary data, which is directly obtained from the data source of the respondent. the data collection process is carried out in 2018. the data source or respondent in this study are employees involved in the process of drafting the budget up to the decision making budget target, both functional manager, supervisor, head of a section, as well as staff. variable budget participation is measured using a measurement instrument developed by milani (1975) consisting of six indicators with a measurement scale using a likert point scale of 1 – 7. the variable budget is measured using a measurement instrument developed by duke (1993) consisting of six indicators with a measurement scale using a likert point scale of 1 – 7 points. and the variable motivation of autonomous budgets is measured by assessing individual prestige against budget participation using measurement instruments developed by wong-on-wing (2010) with a total of seven question indicators measured using a likert point scale of 1 – 7. the first step in conducting data analysis is to conduct a data quality test obtained, namely by conducting a validity test and data reliability test to know the appropriateness of each indicator of the question to be used as a tool to measure the research variable by using spss version 22. after the data quality test, the next step is to do model analysis and hypothesis testing. data analysis techniques in this study used structural equation modeling-partial at least square with the help of smartpls software version 3.0. this study uses the sem-pls model because in this study the variables used are latent variables (unobservable variables), i.e. autonomous budget motivation variables as mediation variables, budget participation variables as independent variables, and budget twilight variables as dependent variables, all of which are constructed using indicators as measurements. results and discussion based on the analysis results, the description can be known from this table about the position of respondents at the time of completing the questionnaire table 1. descriptive statistic position length of work participation involvement budget determinant vice precident 3 (4,1%) < 1 year 4 (5,4 %) do not participate 0 (0%) not involved 16 (21,6%) boss 64 (86,5%) ceo 1 (1,4%) 1 – 3 years old 31 (41,9%) participate 74 (100%) involved 58 (78,4%) my self 10 (13,5%) functional manager 10 (13,5%) 4 – 6 years old 15 (20,3%) supervisor 10 (13,5%) 7 – 9 years old 3 (4,1%) staff 41 (55,4%) ≥ 10 years old 21 (21%) others 9 (12,2%) total 74 (100%) total 74 (100%) total 74 (100%) total 74 (100%) total 74 (100%) jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 287–300) e-issn 2303-0364 293 respondents who served as vice president were 3 people (3.7%), the respondent who served as the ceo was 1 person (1.2%), the respondent who served as functional manager there were 10 people (13.5%), the respondent who served as supervisor of 10 people (13.65%), the respondent who served as employee staff there were 41 people (55.4%), and the respondent who served as other staff there were 9 people (12.2%). for the old category of working 21 respondents (28.4%) has been working for the company for more than ten years, 3 (4.1%) respondents have been working for the company for 7-9 years, 15 (20.3%) respondents have been working for the company for 4-6 years, 31 (41.9%) respondents have been working for the company for 1-3 years, and 4 (5.4%) respondents have been working for the company for less than one year. based on the category of participation in the budget preparation process can be known that the entire respondent participated in the process of drafting the budget, so it is expected that the data to be processed can then be valid and reliable. for the category of involvement in budget preparation based on table 1, it is known that from 74 respondents, several 58 respondents (78.4%) involved in the budget preparation process, while several 16 respondents (21.6%) not involved in the budget drafting process. and lastly is for the category of authorities determining the budget can be noted that the majority of respondents stated that determining the budget is the employer of 64 respondents (86.4%), while the remaining ten respondents (13.6%) answer them that determines the budget amount. validity test and reliability test discriminant validity is measured by comparing the square root value of each construct variance extracted (ave) square root with the correlation between other constructs in the model. the ave value must be greater than 0.30 or have a p-value smaller than the significance level (0.05). the results of the discriminant validity measurement in this study can be seen in this table: tabel 2. discriminant validity measurement results variable original sample (o) budgetary slack 0,870 budget participation 0,823 autonomous budget motivation 0,804 based on that table, all variables have a discriminant validity value above 0.50. from these results, it can be concluded that all variables are valid and can provide confidence. once the variable has been declared valid, the realization test of all variables used in this study is carried out. variable reliability is tested using composite reliability techniques. to determine whether or not a measuring instrument is performed through a reliability coefficient. the coefficient of reliability should be greater than 0.70. the results of the composite reliability measurement can be seen in the table below. tabel 3. composite reliability measurement results variable original sample (o) budgetary slack 0,862 budget participation 0,918 autonomous budget motivation 0,940 budget participation and budgetary slack: the mediating effect of autonomous budget motivation novi lailiyul wafiroh, fadlil abdani, and fajar nurdin 294 based on that table, all variables have a composite reliability value greater than 0.70. from these results, it can be concluded that all the variables in the study are reliable and reliable for use in further analysis tests. confirmatory factor analysis the measuring model or outer model is evaluated using the validity and linear validity of the indicator and the composite reliability for the indicators block, as for structural models or inner models evaluated by looking at the value of r2 for the dependent latent construct using the size of stone-geisser q square-test. because this research uses a multidimensional construct, the secondorder analysis is used. the following analysis results are obtained using the analysis factor second order. figure 1. conceptual model confirmatori final stage indicator based on the information already presented in the table above, the following are the results of the analysis done to test the outer model: the autonomous budget motivation variable indicates the overall indicator has an outer loading factor value above 0.6, with a t-statistic value greater than 1.99. mo1 with an outer loading factor of 0702 and a t-statistic value of 5,466, mo2 with an outer loading factor of 0871 and a t-statistic value of 6,430, mo3 with an outer loading factor of 0871 and a t-statistic value of 4,835, mo4 with an outer loading factor of 0868 and a t-statistic value of 4,729, mo5 with an outer loading factor of 0918 and a t-statistic value of 5,187, mo6 with an outer loading factor of 0888 and a t-statistic value of 4,779, and mo7 with an outer loading factor of 0867 and a t-statistic value of 5,635. the budget participation variable shows the overall indicator has an outer loading factor value above 0.7, with a t-statistic value greater than 1.99. pa1 with an outer loading factor of 0841 and a t-statistic value of 7,464, pa3 with an outer loading factor of 0761 and a t-statistic value of 6,047, pa4 with an outer loading factor of 0822 and a t-statistic value of 6,746, pa5 with an outer loading factor of 0913 and a t-statistic value of 11,032, and pa6 with an outer loading factor of 0855 and a t-statistic value of 9,230. the budgetary slack variable based on the results of the analysis in the table above indicates that the sa1 and sa3 indicators meet the criteria for having an outer loading factor greater than 0.7 with a t-statistic value greater than 1.99, which is sa1 with an outer loading factor of 0884 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 287–300) e-issn 2303-0364 295 and a t-statistic value of 11,908 and sa3 with an outer loading factor of 0850 and a t-statistic value of based on the results above, it can be concluded that the measurements for the entire variable of this study meet convergent validity. table 4. evaluation of confirmatory conceptual model final stage indicators measurement model score critical value model evaluation outer model reliability indicator indicator loading factor tstatistics s mo1 0702 5.466 > 0.6 good mo2 0871 6,430 mo3 0871 4,835 mo4 0868 4,729 mo5 0.918 5,187 mo6 0888 4,779 mo7 0867 5635 pa1 0841 7,464 > 0.6 good pa3 0.761 6,047 pa4 0822 6,746 pa5 0.913 11,032 pa6 0.855 9,230 sa1 0.884 11,908 > 0.6 good sa3 0850 6.215 internal consistency reliability variable composite reliability > 0.7 good mao 0.951 pa 0.923 sa 0.859 convergent validity variable average variance extracted (ave) > 0.50 good mao 0.735 pa 0.705 sa 0.752 discriminant validity ave root square > correlation between latent variable mao pa sa good mao 0857 higher pa 0.188 0840 higher sa -0.430 -0.312 0867 higher inner model r-square variable rule of thumb > 0.2 not good mao 0.161 sa 0.319 adj. r-square mao 0.138 ≥ 0.25 not good sa 0.290 full coll vif mao 1,011 ≤ 3.3 good pa 1,038 sa 1,194 q-square mao 0839 > 0 relevant sa 0.681 source: processed data budget participation and budgetary slack: the mediating effect of autonomous budget motivation novi lailiyul wafiroh, fadlil abdani, and fajar nurdin 296 average variance extracted (ave) based on the table of analysis results confirmation of measurement instrument above can be known that the ave quadratic root value of the autonomous budget motivation variable (0368), budget participation variables (0073) and budgetary slack (-0420) variables. the value of the ave quadratic roots of the autonomic budget (0857) variable is higher than the correlation value of the budget participation variables (0188) and the value of the variable correlation budgetary slack (0430). the value of the quadratic root of the ave variable participation budget (0840) is higher than the variable correlation value of the budgetary slack (-0312), and the value of the quadratic root of the ave variable participation budget is 0867. based on the resulting value can be concluded that each of the research construction has a good value linear validity. composite reliability based on the table above, it can be known that the result of composite reliability is satisfactory because the value above 0.7, so it can be concluded that the entire block of items is indeed a gauge of its construction. hypothesis testing hypothesis testing results by comparing the t-count value to the t-table value. if the tcount value is greater than t-table, then the relationship between variables is said to be significant and can be analyzed further. with the amount of data 74, the t-table value (α = 5%) of 1.99 and t-table value (α = 10%) of 1.67. hypothesis testing results are presented in table below: table 5. hypothesis testing results h effect koef path t count description h1 budget participation (pa) → budgetary slack (sa) -0.237 2.761 significant h2 budget participation (pa) → autonomous budget motivation (mao) → budgetary slack (sa) -0.228 1.217 not significant * significant at a level of 5%, t-table value at level 5% = 1.99 according to table above, it can be noted that: budget participation (pa) has a significant negative influence on the budgetary slack (sa) with a cr value of t-count > t-table (2,219 > 1,996) and a coefficient of path of-0298, this coefficient indicates that with the higher level of participation in budget preparation process can lower the tendency to create budgetary slack budget participation has a negative and insignificant influence on a budget (sa), through autonomous budget motivation (mao) mediation with a cr value of t-count < t-table (1,217 < 1,668) and a coefficient of path of-0228, this coefficient indicates that with the higher level of budget participation can lower the trend of the creation of budgetary slack, because of the increasing the motivation of the autonomous discussion the influence of budget participation on budgetary slack hypothesis 1 states that negative budget participation affects budgetary slack. the results of the study using statistical tests showed a significant negative budget participation variable on the budgetary slack, resulting in hypotheses 1 acceptable (h1 accepted). the negative influence of budget participation on budgetary slack means the higher the participation rate in the process of jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 287–300) e-issn 2303-0364 297 drafting the company budget, the lower the budgetary slack level is created. budget participation should be done actively by all layers of the company members, starting from the very bottom staff who actually know the real condition of the company's operational activities because they are directly plunging in it, supervisor, head of a section, functional manager, budget board to top management. the high level of involvement of all employees in the budget preparation process will encourage every employee to express and give their opinion either willingly or when asked by the employer to give an opinion. this is what will make the employees feel very appreciated by the company because it is given the opportunity to participate and contribute to developing the company's final budget. by instilling feelings of belonging and upholding togetherness in expressing an opinion to formulate a company's budget, it will make employees more likely to express all the information that belongs to the budget in accordance with the capabilities. the more information about the budget value that approaches the standard and the normal capacity that should be achieved, the lower the creation of more and fewer budget differences. the creation of budgetary slack in the budget preparation process can also be suppressed because the absorption of all information relating to the budget value can occur well. agency problems that often arise in the process of budgeting are due to the inability of a functional manager to absorb information obtained from employee staff related to how much real budget is needed so that the budgeted value really approaches even according to operational needs occurring within the company. this is called the information gap, which is the gap arising from the person planning the budget (functional manager, budget board and top manager) with the person executing (employee staff). atkinson et al. (2012) show that the method of participation offers additional benefits for management because the bottom manager discloses their personal information, disclosing data about how well they can do the work or allowing the introduction of new ideas that can help improve existing processes. blocher et al. (2010) stated that participatory budgeting is increasing the employee's commitment to achieving a budget goal. onsi (1973) presented his research results explaining that there was a negative relationship between the participation and the tendency of the manager to create a slack, he added that the outcome of participation caused the manager to be less interested in creating a slack. the results of onsi research (1973) are supported by the results of the merchant research (1985) which suggests that the manager's tendency to create a slack is low when the manager actively participates in budgeting. the findings of dunk (1993) also show that reduced slack is a result of participation. the influence of budget participation on budgetary slack through autonomous budget motivation hypothesis 2 states that negative budget participation affects the budgetary slack through the motivation of autonomous budgets. the results of the study using statistical tests showed negative but insignificant budget participation variables through autonomous budget motivation, so hypotheses 2 were not accepted (h2 not accepted). the results indicated that only by actively participating in the budget preparation process can directly reduce the tendency of employees to create a budgetary slack without waiting for the high motivation of the autonomous budget that employees have in advance. it signifies that the role of budget participation is very high in the context of eliminating the tendency to create budgetary slack in the process of budgeting. the opportunity to engage and participate in the preparation of budgets given by the company to employees will be used as a means for employees to be able to set higher objectives budget participation and budgetary slack: the mediating effect of autonomous budget motivation novi lailiyul wafiroh, fadlil abdani, and fajar nurdin 298 and is ultimately utilized as a means to evaluate the objectives that have been established. in addition, the implementation of budget participation is also used as a means of information exchange. employees involved in budget participation provide the information they have in relation to the establishment of a budget amount to the employer, and the employer allows the utilization of information obtained from subordinates for better decision-making regarding the determination of the amount of budget required for the company. autonomous motivation (autonomous motivation) can form when three basic needs of psychology related to individual motivation have been fulfilled, namely the need for autonomy (autonomy), competence (competence), and bonding (relatedness). the functional manager given the opportunity to participate in the budget drafting process will feel that their basic needs have been met, and this can foster an autonomous motivation to the manager in terms of budgets. functional managers will be motivated to accept and run a budget that has been drafted and shared in accordance with the choice without feeling depressed or forced with a predetermined budget. when the functional manager feels that the three basic needs of their psychology are fulfilled through the process of drafting the budget target that they participate in, it can directly influence and increase the autonomous motivation that the functional manager has. this will increase the confidence of the manager functional in determining the option to accept and execute the operational activities of the company as it should so that the target budget that has been set together can be achieved well. the increased autonomous motivation of functional managers against the budget will be able to improve the positive performance of functional managers (wong-on-wing et al., 2010), which means that functional managers will deliver their best performance by not creating a slack in the value they propose as the basis of determining their accountability centre budget targets. the results of this study did not support the results of research conducted by baerdemaeker & bruggeman (2015) stating that budget participation can degrade the budgetary slack indirectly through the mediation role of the autonomous budget motivation. conclusion this research examines the role of autonomous budget motivation mediation in the influence of budget participation on budgetary slack. the following is the conclusion of the results of the statistical data analysis that has been done. budget participation variables proved negative and significant to the budgetary slack. this means that the higher the budget participation rates in the process of budgeting, the lower the tendency in creating a budgetary slack. this results in line with the results of empirical research conducted by onsi (1973), merchant (1985) and dunk (1993). budget participation variables proved negative but not significant to budgetary slack through the mediation of the autonomous budget motivation variables. the results indicated that only by actively participating in the budget preparation process can directly reduce the tendency of employees to create a budgetary slack without waiting for the high motivation of the autonomous budget that employees have in advance. it signifies that the role of budget participation is very high in the context of eliminating the tendency to create budgetary slack in the process of budgeting. jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 287–300) e-issn 2303-0364 299 bibliography anthony, r., & govindarajan, v. 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(2015). pengaruh partisipasi penyusunan anggaran pendapatan dan belanja sekolah (apbs) terhadap budgetary slack dengan motivasi dan komitmen organisasi. jurnal paradigma, (12) 02, 92–113. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 149-162 149 the effect of board of commissioners, audit committee, company size, and capital structure on agency costs: indonesia perspective deo dio du simanjuntak*1), judith t. gallena sinaga2) universitas advent indonesia 1,2) deosimanjuntak1808@gmail.com1), judith.sinaga@unai.edu2) abstract this research was conducted to examine whether agency cost can be influenced by the board of commissioners, audit committee, company size, and capital structure. this seeks to contribute to the literature of factors influencing agency cost in indonesia. agency cost exists because of some assymetircal information and conflicts between principal and agent. the study used descriptive method of which purposive sampling method was used in sample selection. the samples were selected from the top 100 largest wealth-creators companies in 2019 in indonesia. using the wealth-creators companies as the samples makes this research a unique one. the classical assumption test was conducted to check the relationship between variables. data gathered were analyzed and interpreted using multiple regression analysisof which t-test and f-test were considered. the study revealed that agency cost was simultaneously influenced by the board of commissioners, audit committee, company size, and capital structure. partially, this study found that board of commissioners and company size have siginificant influence on agency cost, while audit committee and capital structure have no influence on agency cost. the findings indicate that there are several factors that influences agency cost. thus, agency cost can be minimized by proper monitoring by the presence of board of commissioner; while company size and capital structure trigger agency costs. keywords: commissioners, wealth-creators, audit committee, companys, size, audit fee *corresponding author: email: deosimanjuntak1808@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.2.149-162 introduction achieving high profit is the company's goal, management tries and competes to be the best in quality and huge in quantity. companies use various ways to achieve their main goals. various policies and actions taken by management to achieve profit are not always in line with the wishes of the owner or the principal. as what happened to one of the airlines in our country, namely garuda indonesia, where, the company management made efforts to enhance the quality of the company by manipulating its financial statements in 2018. this fraud was discovered by 2 boards of commissioners of garuda indonesia at that time because the financial statements were not following accounting standards (giri hartomo, 2018). another case of fraud happned in the company pt kimia farma tbk, where its 2010 financial statements were suspected by the ministry of state-owned enterprises and capital advisory board (bapepam) to contain engineering elements so that they had to be sanctioned along with the auditors (yura syahrul, 2003). from the above phenomenon, we can see that there is a conflict of interest in company management that is not in line with the interests of the principal. this phenomenon has been explained in agency theory by jensen and meckling where 3 things cause agency conflicts, namely differences in the interests of principals and agents, lack of supervision by principals, and information asymmetry (jensen & meckling, 1976). for mitigating this conflict, costly supervision is needed which is called agency cost. the relationship between the two entities occurs when the shareholders (principal) hire a manager (agent) and give him the authority and responsibility to make decisions which is called agency theory (afriani, 2017). lack of supervision by principals of management actions results in high opportunities for management to prioritize their interests. in monitoring the performance of management, the company requires the role of the board of commissioners to oversee every performance and mailto:deosimanjuntak1808@gmail.com mailto:judith.sinaga@unai.edu mailto:deosimanjuntak1808@gmail.com https://doi.org/10.33369/j.akuntansi.11.2.149-162 the effect of board of commissioners, audit committee, company size, and capital structure on agency costs: indonesia perspective deo dio du simanjuntak and judith t. gallena sinag 150 policy by company management that has been described in laws of limited liability company (undang-undang perseroan terbatas) no 40 of 207 article 108 financial services authorithy (otoritas jasa keuangan republik indonesia, 2007). a facultative audit committee is formed by the board of commissioners to assist with the duties and responsibilities of overseeing management actions. recommending public accountants for companies is a critical and important task by the audit committee which is also described in financial servies authority (otoritas jasa keuangan) regulations no. 55 of 2015 capital market supervisory agency and financial institution (badan pengawas pasar modal dan lembaga keuangan, 2012). this task is one of the important tasks because the chosen public accountant must have high independence which will give birth to an honest audit opinion. several researchers have examined the composition of the board of commissioners against agency costs such as research by pratiwi (2017), and sitompul (2019), that found the board of commissioners with a small size would result in effective supervision that affected the audit fee, it was also explained the difficulty of communication if the composition of the board of commissioners was too large causing the agency cost to be higher, whereas surjawati, rossyati, & widowati (2015), who found that there was no influence of the board of commissioners on agency cost because the company's management had gone well so that the agency cost to be borne by the company was not influenced by the composition of the board of commissioners. the size of a company is considered capable of influencing agency cost. the size of a company is valued based on assets, sales, and market capitalization. according to septiawan & wirawati (2016), the bigger a company is, the level of moral hazard occurs where managers use incentives to prioritize their interests that are not in the work contract. research by annisata dan fitriany (cite in irwansyah, lestari, & adam, 2020), revealed the results that in large companies, management's actions are considered to be more prudent than the management of small-sized companies, which is characterized by having a significant effect on agency cost, but according to immanuela (2014), the agency cost of the company itself is not influenced by the size of the company, which is explained by large companies that do not have difficulties in funding which encourages company management to not be careful in using discretionary expense. the capital structure consists of debt and equity, a company can run or operate if it has a source of funding or capital. according to zheng (2013), the existence of a good capital structure can minimize agency conflicts between principals and agents, so it can be said that the use of a good capital structure can reduce agency costs. the use of debt in the company is alleged to reduce agency costs, with the increase in corporate debt, company managers are required to pay off debts with free cash flow. according to jaelani (2017), the use of debt can minimize the manager's actions on unnecessary expenses so that the manager's self-interest can be overcome. theoretically, the more the board of commissioners, the company's agency cost will decrease to save more on these expenses. similarly, an increased audit committee composition can reduce the company's agency costs because of the audit committee's role as a tool for assisting the board of commissioners in overseeing the performance of company management. firm size and capital structure are also felt to affect the company's agency costs theoretically, where large companies have a high level of complexity compared to small companies, which requires more effort for public accountants to audit the company, allowing companies to spend more agency costs. than small companies. debt is one element of the capital structure where with debt, management is more careful in using company funds for their personal interests to reduce agency costs to monitor their actions. researchers want to develop this research through previous studies by adding capital structure variables rarely studied and choosing audit fees to measure agency costs, which are rarely used in previous studies. the purpose of this research is to existence of a phenomenon or agency case in indonesia and jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 149-162 151 differences in the results of previous studies have encouraged researchers to examine the effects of all independent variables in this study on agency cost. so based on the background explanation above, this study will examine whether agency cost through audit fees can be influenced by the board of commissioners, audit committee, company size, and capital structure. according to jensen & meckling (1976), agency cost is an expense in the form of fees charged to the principal for overseeing the actions of an agent or manager which is divided into 3 types, namely, bonding costs, monitoring costs, and residual loss. this study measures the dependent variable agency cost with an audit fee where the audit fee is one component of the agency cost from the type of monitoring cost. due to the difference in interests between management and the principal, it causes a decrease in the welfare of the principal, resulting in what is called residual loss (jensen & meckling, 1976). agency cost, which is proxied by the company's audit fee, is expected to be able to unify management and principals based on their interests and priorities so that the company's management will act according to the wishes and interests of the principals as reflected in the company's financial statements. according to destriana (2015), agency theory describes company management as not an entity that is fair and wise in making decisions because management will act with full awareness for their interests which does not prosper the principal. therefore, good quality of supervision needs to be given to company management, where this supervision will be carried out by an appointed or selected public accountant who will cost according to the complexity of the company which is called an audit fee which is included in the agency cost category, namely monitoring cost. the audit fee is part of agency cost which is included in the type of cost monitoring. audit fee according to sukrisno (2012), is a form of reciprocity for services in the form of fees provided by clients, namely companies to auditors who are public accountants. this audit fee functions to supervise the actions of company management on their behalf through an examination of the financial statements. according to deangelo (1981), an audit fee is a form of reciprocal cost that is measured on several aspects of the audit work which can be said to be varied costs. low audit fees given to auditors may lead to acts of disobedience to policies or code of ethics as a public accountant (cristansy & ardiati, 2016). therefore, in determining fees, auditors need to pay attention to many aspects such as complexity, the amount of time given by the company that has been listed in iapi decree no. 24 of 2008. to reduce agency conflict, monitoring of management actions is needed, by issuing a high audit fee, the quality of the audit provided to supervise management actions through financial reports will be higher (hapsari & laksito, 2013). the difference in interests that is a problem between management and principals can be reduced by the existence of corporate governance, of which the board of commissioners is a part. one of the functions of the board of commissioners is the monitoring function in which the board of commissioners ensures, supervises, and directs the company's management to act to meet the welfare of the principals, namely improving company performance, and eliminating agency problems between principals and management, the role of the board of commissioners is also expected to reduce agency cost (wijayati, 2015). research by sitompul (2019), found that the audit fee increases with the increase in the composition of the board of commissioners, which is indicated by the audit fee being significantly influenced by the size of the board of commissioners which is similar to research by chandra (2015), which shows that the audit fee results are positively influenced by the size of the board of commissioners. the board of commissioners is measured by the number of the company's commissioners, and the following hypothesis is concluded: h1: the composition of the company's board of commissioners has a significant effect on agency cost. the effect of board of commissioners, audit committee, company size, and capital structure on agency costs: indonesia perspective deo dio du simanjuntak and judith t. gallena sinag 152 according to badan pengawas pasar modal dan lembaga keuangan (2012), in assisting and maximizing its supervisory function, the board of commissioners establishes a facultative audit committee which is fully explained through the decision of the chairman of bapepam no 29 of 2004. according to research by ayu & septiani (2018), where the researcher argues that an audit committee with a large composition will demand high audit quality so that the audit fee will increase, which is indicated by the significant effect of the audit committee on the audit fee. a high level of independence and a qualified kap reputation and reputation is the choice of the audit committee as the company's public accountant which is expected to have good performance by the auditors which will affect the audit fee borne by the company. according to nugroho (2017), the high composition of the audit content makes the audit fee even higher because it can maximize supervision of the company management and also demands a high-quality audit by the appointed public accountant. the audit committee is measured by the composition of the audit committee of each company and based on the explanation above, the resulting hypothesis is as follows: h2: the composition of the company's audit committee has a significant effect on agency cost the size or size of a company can be seen from the company's total assets which are considered to affect agency cost as measured by the company's audit fee. firm size is proxied using the natural logarithm of total assets as in the same study by hasan (2017), where the researchers found that company size influences audit fees. according to wiratmaja & haryani (2014), large companies will make more transactions and the high level of company complexity causes the need for more time to be audited by public accountants than small companies so that it will affect the audit fees charged by the company. in ikatan akuntan publik indonesia (2016), the audit fee will relate to the timing of the audit and the composition of the staff conducting the audit. based on the description above, the following hypothesis can be formulated: h3: firm size has a significant effect on agency cost a company can operate if it has a source of funding in the form of debt and equity which is included in the capital structure. the existence of debt borne by the company can encourage managers to act in the interests of the principal and if the level of debt of a company is high, the control and supervision by creditors of the company will also be tighter. (godfrey et al 2010). and with this increased supervision, agency problems can be reduced and agency costs can be reduced (lastian, 2015). the capital structure will be measured using the debt to asset ratio (der), which according to romadhoni & sunaryo (2017), this ratio is a reflection of the company's ability to meet its obligations. in maryam (2018), found the results that capital structure has a significant positive effect on agency cost, which is inversely proportional to research by pujawati & surasni (2019), by showing the result that there is no effect of capital structure on agency cost, which means that the use of debt as measured by der does not have a major impact on reducing agency cost. from the explanation above, it can be concluded that the hypothesis is as follows: h4: capital structure has a significant effect on agency cost so that through the theoretical study above, this research is expected to be able to answer the effect of all the above independent variables on agency cost. where according to research the audit fee can increase along with the increasing composition of the board of commissioners which demands a good audit quality. the company audit committee is expected to be able to minimize agency costs through the supervisory function which is the main task of the audit committee which encourages management to act in the interests of the principal. the size of the company is also expected to be able to influence the agency cost which is proxied by using jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 149-162 153 h2 h3 h4 h1 an audit fee where a large company has a high level of difficulty and complexity which requires considerable time and effort to carry out an audit which will affect the audit fee that must be borne. and the capital structure variable is also expected to be able to influence the company's agency cost where debt and equity are a type of capital structure that a company uses to fund the company in carrying out its performance so that company management is expected to be able to be careful in using this capital so that the agency cost borne by the company can be reduced. by these explanation, it can be concluded that the hypothesis is as follows: h5: board of commisioners, audit committee, company size and capital structure simultaneously influence agency costs. the explanation above can be described as a framework of thought as follows: figure 1. research conceptual framework research methodology this research adheres to a quantitative research system using descriptive methods. the research object used by the author is the 100 best wealth-creators companies in indonesia in 2019 as published in swa magazine, july 13, 2019 edition, with financial reports and annual reports of research objects through secondary data as instruments. the research data was tested using several data analyzes such as descriptive statistical test. this study also tested the data using correlation test, classical assumption test, multicollinearity test, determination coefficient test (r-square), f test, and partial test (t-test) to be processed using spss 23 software and the results of this test will be presented in the results and discussion section. the normality test in this study used a histogram graph, normal p-p plot, and one sample k-s. determination of the research sample using purposive sampling method with the following criteria: 1. the 100 best wealth creators companies in indonesia in 2019 according to the july 13, 2019 edition of swa magazine. 2. has an annual report of the 100 best wealth creators companies in indonesia in 2019, which has been audited by the swa magazine, july 13 2019 edition. 3. include the data needed by researchers in the financial and annual reports of the 100 best wealth creators companies in indonesia in 2019, according to the july 13 2019 edition of swa magazine. table 1sample selection criteria data criterias number of samples the 100 best wealth creators companies in indonesia in 2019 according to the july 13, 2019 edition of swa magazine. 100 board of commissioners (x1) audit committee (x2) agency cost (y) firm size (x3) capital structure (x4) h5 the effect of board of commissioners, audit committee, company size, and capital structure on agency costs: indonesia perspective deo dio du simanjuntak and judith t. gallena sinag 154 data criterias number of samples research data companies that upload financial reports on the indonesia stock exchange 100 companies that disclose the data needed by researchers through the sample companies' annual reports 57 based on the table above, it is found that 57 companies selected as samples in this study are publicly listed companies or companies that have been listed on the indonesia stock exchange. to test the hypothesis, this study produces a regression model as follows: ac= α + β1boc + β2acom + β3fisi+ β4der + e .................................................. (1) with the following explanation: ac = agency cost boc = board of commissioners acom = audit committee fisi = firm size der = capital structure then the results of the data analysis will be explained in the topic of results and discussion. result and discussion this study has fifty-seven (57) samples which were gathered from the top 100 wealth creators companies listed in indonesia stock exchange. the following are the descripitive results of the data gathered: table 2 descriptive statistical analysis variable n minimum maximum mean std. deviation board of commissioners 57 3 10 5,34 1.78 audit committee 57 3 5 3,42 0.63 firm size 57 28,69 34,33 31,11 1.33 capital structure 57 0,03 7,06 1,83 1,86 agency cost 57 19,4 24,72 21,76 1,26 the table 1 above shows the descriptive analysis (minimum, maximum, mean, and std. deviation) of each variable in the study. the board of commissioners modeled as boc has an average value of 5.34, audit committee variable is modeled as acom has an average value of 3.42, with a minimum value of 3 which means that all research sample companies have complied with the regulations set with a minimum number of audit committee members as many as 3 people, size of the company with the fisi model has an average value of 31.11, capital structure which is measured and modeled as der has an average value of 1.83, and the agency cost with the ac model as measured by the audit fee of the research sample companies has an average value of 21.76. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 149-162 155 through the histogram graph, it can be seen that the curve tends to be symmetrical so that the data in this study is normally distributed where there is no extreme right or left slope. figure 2. normal p p plot the data processed in this study spread around and follows the direction of the diagonal line so that it meets the assumption of normality. table 3. one sample k s test unstandardiz ed residual n 57 normal parametersa,b mean .000000 std. deviation 1.00496348 most extreme differences absolute .102 positive .102 negative -.065 test statistic .102 asymp. sig. (2-talled) .200c.d a. test distribution is normal b. calculated from data c. lilliefors significance correctio d. this is a lower bound of the true significance then the significance value of asymp. sig (2 tailed) this research data is greater than 0.05 (asiymp. sig (2 tailed)> 0.05) then it fulfills the assumption of normality. table 4 – multicollinearity test model tolerance vif board of commissioners 0,780 1,238 audit committee 0,749 1,335 firm size 0,738 1,355 capital structure 0,731 1,369 dependent variable: audit fee based on the results from table 2 of the multicollinearity test, in this study found that the vif value of the four independent variables is less than 10 (vif <10) and the tolerance value is greater than 0.1 (tolerance> 0.1), so there is no multicollinearity. the effect of board of commissioners, audit committee, company size, and capital structure on agency costs: indonesia perspective deo dio du simanjuntak and judith t. gallena sinag 156 table 5 – autocorrelation test durbin watson r r square adjusted r square std. error of the estimate durbin-watson 0. 610a 0,373 0,324 1,04290 1,990 the last classic assumption test is the autocorrelation test using durbin watson's analysis. it can be said that there is no autocorrelation if the value of dw> du and (4-dw)> du. from the tabel 3, the data has been processed, the resulting dw value is 1.990, with a du value in the table of 1.7253 so that the conditions for not autocorrelation are met where the dw value (1.990)> du (1.7253) and the value of 4-dw (4 1.990) > du (1.7253). the effect of board commissioner on agency costs board commissioners (boc) play a vital role in mininimzing agency costs. boc’s supervision implies a proper control in monitoring company’s activities. table 6 – correlation r r square adjusted r square std. error of the estimate durbin-watson 0.473 0.223 0.209 1.05776 1.869 regression analysis variable unstandardized coefficients (b) significance value (α = 5%) board of commissioners 0,311 0,000 based on the table above the results of the significant value where partially the board of commissioners can significantly influence agency cost with a value of 0.000. the agency cost of a company is considered to increase with the increase in the composition of the board of commissioners, which is interpreted as the greater the composition of the board of commissioners of a company, the higher the audit fee will also increase where high audit quality is demanded by the board of commissioners of public accountants and h1 is accepted. with research results that are supported from several previous studies by proprietary research chandra (2015), and sitompul (2019), the board of commissioners found and its significant effect on agency cost, which is proxied by the audit fee where the study revealed that the board of commissioners was able to reduce agency costs through the supervision provided to management. different results are obtained by gul, sajid, razzaq, & afzal (2012), where the board of commissioners with a smaller number is considered more effective in reducing agency costs and the supervisory function itself can be carried out more neatly. the same thing is obtained by fatahillah (2018), where there is a positive influence on agency costs by the board of commissioners so that it can be said that through this study the increasing size of the board of commissioners is not effective in reducing agency costs. this study revealed different results, where the greater the composition of the company's board of commissioners, the company's agency cost also increases, which is indicated by a tendency to lack supervision, monitoring, and control of company activities. the effect of audit committee on agency costs audit committee members have the right to hire external auditors for lessening assymetric information. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 149-162 157 table 7 – correlation r r square adjusted r square std. error of the estimate durbin-watson 0.231 0.053 0.036 1.16794 1.840 regression analysis variable unstandardized coefficients (b) significance value (α = 5%) audit committee -0,385 0,083 by the regression table above, the significance value of audit committee is 0,083 so partially agency cost cannot be influenced by the company's audit committee. in other words, the composition of the audit committee of a company is considered less effective in minimizing the agency cost proxied by the company's audit fee. the high composition of the audit committee does not affect the effectiveness of monitoring financial statements so that it does not require a long audit time, and it does not affect the audit fee, thus h2 is rejected. this research is appropriate and supported by research results according to pratiwi (2017)); krisnauli & hadiprajitno (2014); audinia (2017), according to those study, the composition of the audit committee does not have a significant effect, which shows that the company complies with regulatory formalities. deviant results are obtained by hastori, siregar, sembel, & ahmad maulana (2015), where there is a positive influence of the audit committee on agency costs where the audit committee itself does not have an effective effect on reducing agency costs and it can also be said that ineffective supervision by the audit committee can affect the agency costs issued by the company. this study indicated with the average audit committee of all sample companies of 3.42, so it indicates the ineffectiveness of the audit committee in carrying out its duties to assist the board of commissioners and this shows the ineffectiveness of the audit committee in carrying out its duties to supervise management activities to assist the board of commissioners so that it does not have a significant effect on auditors' duties and the length of audit time does not affect the audit fees charged. the effect of company size on agency costs company size is another factor that affects agency costs. company size is represented by total assets table 8 – correlation r r square adjusted r square std. error of the estimate durbin-watson 0.608 0.370 0.359 0.95250 1.977 regression analysis variable unstandardized coefficients (b) significance value (α = 5%) firm size 0,687 0,000 the size of a company affects the agency cost. the size of a company is measured by the number of total assets, so the level of complexity of the company's financial statements can be reflected in the size of the company so that the audit fee incurred will be in line with the size of the company so that through the results of this study h3 is accepted. the results of harahap (2011) research reveal a relationship that has no effect because the size of a large company is judged by the number of assets owned by the company which can later be used for personal interests by the company's management which complicates supervision which will increase agency costs. according to yulianti, agustin, & taqwa (2019), audit fees charged to large companies are much higher than small companies because of the higher complexity and require a longer audit time than small companies so that it will affect the company's audit fees. the effect of board of commissioners, audit committee, company size, and capital structure on agency costs: indonesia perspective deo dio du simanjuntak and judith t. gallena sinag 158 emphasized also by wiratmaja & haryani (2014), large companies do a lot of transactions so that the company is also increasingly complex, and auditors need a lot of time and effort to gather evidence that will strengthen their audit opinion and will have a direct influence on the audit fees charged to the auditees. this research is also in line with the research of immanuel & yuyetta (2014), who found similar results. the effect of capital structure on agency costs capital structure is represented by debt-to-equity (der), table 9 – correlation r r square adjusted r square std. error of the estimate durbin-watson 0.175 0.031 0.013 1.18182 1.684 regression analysis variable unstandardized coefficients (b) significance value (α = 5%) capital structure -0,293 0,000 meanwhile, through the significance value obtained, it was found that agency cost was partially influenced by capital structure with a value of 0.000 as significance values. one of the other factors that can influence agency cost is the capital structure. a company is able to run if it has capital that comes from debt and equity and management are required to be able to manage capital as effectively and efficiently as possible. in this study, it was found that agency cost, which is measured through audit fees, is able to be influenced by the capital structure, which means that management is able to manage capital well. with debt, management will be motivated not to prioritize their own interests through unnecessary expenses so that the company is able to pay off existing debts. the results of this study agree with the research jensen & meckling (1976), where it is explained that debt is a mechanism that supports the principal and agent to unite based on interests and priorities. the effect of board of commissioner, audit committee, company size, and capital structure on agency costs muliple regression analysis was used in analyzing the data. correlation, coefficient of determination, and regression are as follows: table 10 correlation r r square adjusted r square std. error of the estimate durbinwatson sig. 0.749 0.561 0.527 0.81817 2.222 0.000 meanwhile, the simultaneous correlation test in this study produces a significant value of 0.000 and less than 0.05 (sig. f change <0.05) so that the four independent variables simultaneously correlate or are related to the dependent variable, namely agency cost as measured by audit fees. , with a correlation coefficient value of 0.749 which is considered to have a strong correlation by all independent variables with the dependent variable having a strong relationship or correlation (r = 0.70-0.90). and through this research results found, h5 is accepted where there is an effect simultaneously by the board of commissioners, audit committee, company size, and capital structure on agency cost. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 149-162 159 multiple linear regression analysis based on the processed data, the results of the regression analysis are as follows: table 11 hypothesis test results variable unstandardized coefficients (b) significance value (α = 5%) board of commissioners 0.311 0.000 audit committee -0.385 0.083 firm size 0.687 0.000 capital structure -0.293 0.000 through the data analysis carried out, the regression model obtained from the data is as follows: ac = 0.562 + 0,311 boc – 0,385 acom+ 0,687 fisi – 0,293 der + e ....................... (2) conclusions and suggestions partially, this research concludes that the composition of the board of commissioners of a company is able to influence the agency costs borne by the company as measured by the audit fee. the increase in company audit fees was followed by an increase in the composition of the board of commissioners, where there was a tendency for a lack of supervision related to management activities. the second variable of this study, namely the audit committee, does not have a significant effect on agency cost. the task of the committee is to help maximize the duties of the board of commissioners. this study concludes that the audit committee is less effective in carrying out its duties to supervise management performance so that it is unable to influence the audit fee. company size is one of the factors that can influence the agency costs of the company in this study. the company's audit fee is a variable expense that is determined based on several aspects, one of which is the complexity of the company, a large company is a complex company so that it requires considerable time and audit effort so that it will affect the audit fee charged to the company. and another factor that can trigger agency cost is the capital structure. companies use capital in the form of debt to carry out their operations, companies with high debt levels encourage management to act carefully in disbursing funds so that actions for personal gain can be minimized and agency costs can be reduced. and through this research, it is concluded that the board of commissioners, audit committee, company size, and capital structure simultaneously can influence agency cost. and this study suggests companies increase supervision and control by the board of commissioners and audit committee on management activities in order to reduce agency costs. for further researchers, can replace the object of research and develop it on recent objects and develop research through other factors that are deemed capable of influencing agency costs and which have rarely been previously studied. reference afriani, a. 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(2013). empirical research of the impact of capital structure on agency cost of chinese listed companies. international journal of economics and finance, 5(10), 118– 125. https://doi.org/10.5539/ijef.v5n10p118 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 245 kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadapkepuasan pengguna akhir software analisis kredit information system quality, information quality and perceived usefulness to end user satisfied credit analysis software rizky hermawan putra1), nila aprila2)*, fenny marietza3) dan madani hatta4) universitas bengkulu 1,2,3,4) rizky_herawan@gmail.com1), naprila@unib.ac.id 2), fmarietza@unib.ac.id 3) , mhatta@unib.ac.id 4) abstract influence of information system quality, information quality and perceived usefulness on end-user satisfaction credit analysis software aims is to prove the effect of information system quality on end-user satisfaction credit analysis software, to prove the effect of information quality on end user satisfaction credit analysis software, to prove the effect of perceived usefulness on end user satisfaction credit analysis software, and last to prove the effect of system quality, information quality and perceived usefulness together on end-user satisfaction credit analysis software at pt. bank rakyat indonesia, tbk bengkulu branch. the data analysis method used is multiple linear regression analysis. hypothesis testing obtained results are the quality of the information system has been proven to affect the satisfaction of end users of credit analysis software at pt. bank rakyat indonesia, tbk bengkulu branch. this means that las applications can increase data processing capacity, have a high-security system, have good data correction facilities. the quality of information has been proven to affect the satisfaction of end users of credit analysis software at pt. bank rakyat indonesia, tbk bengkulu branch, meaning las software can increase user satisfaction because the credit analysis conducted can produce accurate, reliable, timely, and relevant data. and the last result is perceived usefulness is proven to affect the satisfaction of end users of credit analysis software at pt. bank rakyat indonesia, tbk bengkulu branch, meaning that the las application is very helpful in completing the analysis quickly, the las application is able to increase work effectiveness and the las application makes it easier for employees to complete work so as to increase user satisfaction. keywords: information system quality, system quality, user satisfaction abstrak pengaruh kualitas sistem informasi, kualitas informasi dan kegunaan yang dirasakan pada perangkat lunak analisis kredit kepuasan pengguna akhir bertujuan untuk membuktikan efek kualitas sistem informasi pada perangkat lunak analisis kredit kepuasan pengguna akhir, untuk membuktikan efek kualitas informasi pada perangkat lunak analisis kredit kepuasan pengguna akhir, untuk membuktikan efek kegunaan yang dirasakan pada perangkat lunak analisis kredit kepuasan pengguna akhir , dan terakhir untuk membuktikan efek kualitas sistem, kualitas informasi dan kegunaan yang dirasakan bersama-sama pada perangkat lunak analisis kredit kepuasan pengguna akhir di pt. bank rakyat indonesia, tbk cabang bengkulu. metode analisis data yang digunakan adalah beberapa analisis regresi linear. pengujian hipotesis yang diperoleh hasil adalah kualitas sistem informasi telah terbukti mempengaruhi kepuasan pengguna akhir perangkat lunak analisis kredit di pt. bank rakyat indonesia, tbk cabang bengkulu. ini berarti bahwa aplikasi las dapat meningkatkan kapasitas pemrosesan data, memiliki sistem keamanan yang tinggi, memiliki fasilitas koreksi data yang baik. kualitas informasi telah terbukti mempengaruhi kepuasan pengguna akhir perangkat lunak analisis kredit di pt. bank rakyat indonesia, tbk cabang bengkulu, artinya software las dapat meningkatkan kepuasan pengguna karena analisis kredit yang dilakukan dapat menghasilkan data yang akurat, andal, tepat waktu dan relevan. dan hasil terakhir dirasakan kegunaannya terbukti mempengaruhi kepuasan pengguna akhir perangkat lunak analisis kredit di pt. bank rakyat indonesia, tbk cabang bengkulu, artinya aplikasi las sangat membantu dalam menyelesaikan analisis dengan cepat, aplikasi las mampu meningkatkan efektivitas kerja dan aplikasi las memudahkan karyawan untuk menyelesaikan pekerjaan sehingga dapat meningkatkan kepuasan pengguna. keywords: kualitas informasi sistem, kualitas sistem, kepuasan pegguna mailto:rizky_herawan@gmail.com mailto:naprila@unib.ac.id mailto:fmarietza@unib.ac.id mailto:mhatta@unib.ac.id pengaruh kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit rizky hermawan putra, nila aprila, fenny marietza dan madani hatta 246 *corresponding author email: naprila@unib.ac.id doi: https://doi.org/10.33369/j.akuntansi.10.3.244-260 pendahuluan penggunaan sistem informasi akuntansi dalam perusahaan perbankan ini meningkatkan efektivitas dalam penyajian laporan keuangan, khususnya dalam mengolah data transaksi nasabah perbankan. karena penggunaan sistem informasi teknologi dalam perusahaan perbankan dibutuhkan untuk mencatat transaksi nasabah yang berlangsung setiap hari, baik transaksi secara offline maupun online. masalah yang biasanya terjadi dalam pemakaian paket sistem informasi adalah tidak kompatibelnya sistem dengan proses bisnis dan informasi yang diperlukan organisasi (janson dan subramanian, 1996; lucas, et al, 1998). ketidaksesuaian antara software aplikasi dengan proses bisnis dapat menimbulkan masalah signifikan bagi pemakai. jika sistem informasi tidak dimanfaatkan secara maksimal atau sistem informasi kurang mampu memberikan hasil yang diharapkan maka akan berdampak pada organisasi perusahaan secara keseluruhan. faktor-faktor yang mempengaruhi dalam penggunaan sistem informasi teknologi pada perusahaan perbankan meliputi kualitas sistem informasi, kualitas informasi, perceived usefulness, dan kepuasan pengguna sistem informasi. kualitas sistem informasi merupakan sistem informasi teknologi berbasis aplikasi yang digunakan dalam memproses data transaksi nasabah (jogiyanto, 2007). kualitas sistem informasi memperlihatkan bahwa jika pengguna sistem informasi merasa bahwa menggunakan sistem tersebut mudah, pengguna tidak memerlukan effort banyak untuk menggunakannya, sehingga mereka akan lebih banyak waktu untuk mengerjakan hal lain yang kemungkinan akan meningkatkan kinerja mereka secara keseluruhan. hasil penelitian yang diperoleh delone dan mclean (1992), almutairi dan subramanian (2005), serta livari (2005) menunjukkan bahwa kualitas sistem informasi berpengaruh positif terhadap kepuasan penggunanya. semakin tinggi kualitas informasi yang dihasilkan suatu sistem informasi, akan semakin meningkatkan kepuasan pengguna (delone dan mclean, 1992). pendapat ini didukung hasil penelitian almutairi dan subramanian (2005). apabila pengguna akhir sistem informasi percaya bahwa kualitas informasi yang dihasilkan dari suatu sistem informasi adalah baik, maka pengguna akhir akan merasakan kepuasan dalam menggunakan sistem informasi tersebut. davis et al. (1989) mendefinisikan kemanfaatan (usefulness) sebagai suatu tingkatan dimana seseorang percaya bahwa penggunaan suatu subyek tertentu akan dapat meningkatkan prestasi kerja orang tersebut. perceived usefulness didefinisikan sebagai sejauh mana seseorang percaya bahwa menggunakan suatu teknologi akan meningkatkan kinerja pekerjaanya. perceived usefulness merupakan suatu kepercayaan tentang proses pengambilan keputusan, jika seseorang merasa percaya bahwa sistem informasi berguna maka dia akan menggunakannya. sebaliknya jika seseorang merasa percaya bahwa sistem informasi kurang bergunaa maka dia tidak akan menggunakannya (jogiyanto, 2007). sehingga dari definisi tersebut dapat diartikan bahwa kemanfaatan dari penggunaan komputer dapat meningkatkan kinerja, dan prestasi kerja orang yang menggunakannya. rai et al. (2002) meneliti hubungan antara perceived usefulness dengan user satisfaction, hasil penelitiannya secara keseluruhan menunjukkan perceived usefulness berpengaruh terhadap user satisfaction. jika pemakai merasa tidak puas dengan software yang digunakan, mereka akan mencari cara agar sistem tersebut tidak lagi digunakan. eucs (end user computer satisfaction) dapat digunakan sebagai sinyal bagi manajemen untuk mengatasi kesulitan dan ketidaksesuaian ini. seddon (1997) menyatakan bahwa dengan mengatasi kelemahan pengukuran menjadi lebih baik, kepuasan pengguna akhir dapat digunakan untuk mengukur keuntungan atau keberhasilan software akuntansi yang digunakan perusahaan. (istianingsih dan wijanto, 2008). delone dan mclean (1992) mengungkapkan sebuah model kesuksesan sistem informasi yang dikembangkan oleh mereka sendiri yang mencakup kualitas sistem, kualitas informasi, kegunaan (penggunaan nyata), kepuasan pemakai, dampak individu, dan dampak organisasi. li (1997) menyatakan bahwa faktor terpenting yang mengindikasikan keberhasilan sistem informasi antara lain adalah tingkat akurasi output, mailto:naprila@unib.ac.id https://doi.org/10.33369/j.akuntansi.10.3.244-260 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 247 reliabilitas output, kepercayaan pemakai terhadap sistem, dan timeliness dari output (istianingsih dan wijanto, 2008). objek penelitian ini adalah pt. bank rakyat indonesia, tbk cabang bengkulu, alasan pemilihan pt. bank rakyat indonesia, tbk karena merupakan salah satu bank terbesar milik pemerintah. menurut forbes pada sebuah berita online mengatakan “pt bank rakyat indonesia (persero) tbk. dinobatkan sebagai perusahaan nasional yang paling profitable oleh forbes internasional, dari 10 perusahaan indonesia yang masuk ke dalam 2.000 perusahaan paling untung di dunia, bank bri di posisi teratas. fakta tersebutlah yang menjadi alasan utama dalam pemilihan sasaran dilakukannya penelitian. istianingsih dan wijanto (2008) melakukan penelitian untuk menguji pengaruh kualitas sistem, kualitas informasi dan perceive usefulness terhadap tingkat kepuasan pengguna software akuntansi pada berbagai perusahaan yang ada di indonesia yang telah menerapkan sistem informasi akuntansi berbasis komputer. hasilnya menunjukkan bahwa semua varibel tersebut di atas berpengaruh positif secara signifikan terhadap tingkat kepuasan pengguna software akuntansi. mulyono (2008) juga melakukan penelitian untuk menguji kualitas sistem dan kualitas informasi terhadap kepuasan pemakai pada sikd di malang dan batu. hasilnya menunjukkan bahwa kualitas informasi dan kualitas sistem berpengaruh positif signifikan terhadap kepuasan pengguna. istianingsih dan utami (2009) mendukung hasil penelitian mulyono dan istianingsih di atas. penelitiannya dilakukan pada berbagai perusahaan yang ada di indonesia. variabel yang diuji adalah kualitas layanan,kualitas informasi, dan kualitas sistem informasi terhadap kepuasan pengguna dan menguji pengaruh kepuasan pengguna terhadap kinerja individu. hasilnya menunjukkan bahwa variabel kualitas layanan, kualitas informasi, dan kualitas sistem informasi tersebut berpengaruh positif signifikan terhadap kepuasan pengguna dan kepuasan pengguna berpengaruh positif signifikan terhadap kinerja individu berangkat dari adanya perbedaan hasil penelitian-penelitian terdahulu, penelitian ini kembali menguji pengaruh kualitas sistem informasi, kualitas informasi, dan perceive usefulness terhadap kepuasan pengguna software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu. pada saat ini aplikasi-aplikasi yang digunakan dalam sistem kredit bri unit adalah aplikasi las (loan approval sistem) fungsinya untuk ngimput pinjaman dari nasabah, bri checking fungsinya adalah pencarian data debitur, bi checking fungsinya adalah mengecek data debitur. lampiran-lampiran yang digunakan yaitu: surat keterangan permohonan pinjaman (skpp), laporan kunjungan nasabah (lkn), surat penawaran keputusan kredit (sppk), formulir review dokumen, formulir pengawasan paket, offering letter (ol) serta intruksi pencairan kredit (ipk). keuntungan penggunaan aplikasi las (loan approval sistem) bagi bank bri adalah dapat menghasilkan sebuah keputusan yang lebih konsisten, pemahaman yang lebih mendalam atas profil.karakteristik risiko calon nasabah dengan menggunakan scorecard, meningkatkan kontrol dari user/pemakai, mengurangi biaya underwriting, menciptakan pengumpulan data yang komprehensif. adapun manfaat dari penggunaan aplikasi las (loan approval sistem) adalah meningkatkan produktifitas account officer (ao), karena proses kredit menjadi lebih cepat dan terukur, risk analisis lebih baik karena dilakukan dengan analsaisi standard yaitu rating system, kapasitas putusan kredit dapat diketahui lebih cepat sehingga pelayanan proses kredit menjadi lebih baik, biaya transaksi lebih renda, monitoring ao lebih baik, peningkatan efisiensi proses bisnis melalui otomasi proses, kemudahan dalam pemantauan status proses aplikasi pengurangan pekerjaan pemasukan data yang berulang dalam proses kredit. meskipun banyaknya keuntungan serta manfaat dari aplikasi las (loan approval sistem) namun masih banyak ditemukan kelemahan dari program aplikasi las (loan approval sistem). fenomena yang sering ditemui dilapangan saat ini adanya kendala yang dihadapi oleh para pengguna program las (loan approval sistem) pada pt. bank rakyat indonesia, tbk cabang bengkulu. berdasarkan wawancara yang dilakukan dengan salah satu karyawan pt. bank rakyat indonesia, tbk cabang bengkulu sering ditemui permasalahan pada program las (loan approval sistem). masalah tersebut adalah sistem yang tersentralisasi, pemilihan teknologi yang kurang tepat dan kurangnya perencanaan pada implementasi sistem las sendiri. pengaruh kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit rizky hermawan putra, nila aprila, fenny marietza dan madani hatta 248 kerangka teoritis dan hipotesis model kesuksesan sistem informasi delone dan mclean model kesuksesan sistem informasi delone dan mclean (1992) diklasifikasikan ke dalam enam kategori utama, yaitu; 1. kualitas sistem (system quality), berkaitan dengan evaluasi sistem pengolahan informasi itu sendiri. 2. kualitas informasi (information quality), berkaitan dengan output sistem informasi. 3. penggunaan (use), berkaitan dengan penggunaan sistem informasi. 4. kepuasan pengguna (user satisfaction), berkaitan dengan respon penerima terhadap penggunaan output sistem informasi. 5. dampak individual (individual impact), merupakan dampak informasi terhadap perilaku penerima. 6. dampak organisasi (organizational impact), merupakan dampak sistem informasi terhadap kinerja organisasi. gambar 1. model kesuksesan si delone & mclean sumber: delone & mclean (1992) gambar di atas menggambarkan bahwa kesuksesan pengembangan sistem diproyeksi dengan dua variabel yaitu intensitas penggunaan sistem (use) dan kepuasan pengguna sistem informasi yang bersangkutan (user stastifaction). variabel-variabel yang mempengaruhi kesuksesan sistem informasi adalah kualitas informasi (information quality) sebagai output sistem dan kualitas sistem informasi (system quality) yang bersangkutan. selanjutnya, variabel intensitas penggunaan sistem juga mempengaruhi kepuasan pengguna sistem informasi yang bersangkutan. kepuasan dan penggunaan akan memberikan dampak terhadap kinerja individu dan pada akhirnya kinerja organisasi. end user computing satisfaction (eucs) doll dan torkzadeh (1988) mengembangkan suatu model yang digunakan untuk mengukur kepuasan pengguna akhir komputer. mereka mengembangkan instrumen pengukur kepuasan yaitu instrumen eucs. eucs adalah metode untuk mengukur tingkat kepuasan dari pengguna suatu sistem aplikasi dengan membandingkan antara harapan dan kenyataan dari sebuah sistem informasi. doll dan torkzadeh mengembangkan instrumen eucs yang terdiri dari 12 item dengan membandingkan lingkungan pemrosesan data tradisional dengan lingkungan end user computing, yang meliputi lima komponen: isi (content), akurasi (accuracy), bentuk (format), kemudahan (ease) dan ketepatan waktu (timeliness).model evaluasi yang dikembangkan oleh doll dan torkzadeh (1988) lebih menekankan kepuasan (satisfaction) pengguna akhir terhadap aspek teknologi, dengan menilai isi, keakuratan, format, waktu dan kemudahan penggunaan dari sistem. model ini telah banyak diujicobakan oleh peneliti lain untuk menguji reliabilitasnya dan hasilnya menunjukkan tidak ada perbedaan bermakna meskipun instrumen ini diterjemahkan dalam berbagai bahasa yang berbeda. model eucs digambarkan pada gambar berikut ini: jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 249 gambar 2. end user computing satisfaction model sumber: doll and torkzadeh (1988) kualitas sistem informasi kualitas sistem informasi merupakan karakteristik dari informasi yang melekat mengenai sistem itu sendiri (delone dan mclean, 2003. kualitas sistem informasi juga didefinisikan davis et al. (1989) dan chin dan todd (1995) sebagai perceived ease of use yang merupakan tingkat seberapa besar teknologi komputer dirasakan relatif mudah untuk dipahami dan digunakan. kualitas sistem berarti kualitas dari kombinasi hardware dan software dalam sistem informasi. kualitas sistem dalam penelitian ini didefinisikan sebagai kualitas dari software akuntansi. fokusnya adalah performa dari sistem tersebut, yang merujuk pada seberapa baik kemampuan perangkat keras, perangkat lunak, kebijakan, dan prosedur dari sistem informasi dapat menyediakan informasi bagi kebutuhan pengguna (delone dan mclean, 2003). kualitas informasi kualitas informasi adalah tingkat dimana informasi memiliki karakteristik isi, bentuk, dan waktu, yang memberikannya nilai buat para pemakai akhir tertentu (o’brien, 2009). kualitas informasi merupakan kualitas output yang berupa informasi yang dihasilkan oleh sistem informasi yang digunakan (rai et al., 2012). liu dan arnett (2010) menyatakan bahwa informasi dengan kualitas terbaik akan meningkatkan kegunaan persepsian pengguna dan meningkatkan penggunaan sistem informasi. kualitas informasi juga dapat dilihat dengan adanya potensi menghasilkan informasi yang tidak terbatas baik dalam organisasi maupun luar organisasi. perceived usefulness davis (1989) mendefinisikan kemanfaatan (usefulness) sebagai suatu tingkatan dimana seseorang percaya bahwa penggunaan suatu subyek tertentu akan dapat meningkatkan prestasi kerja orang tersebut. perceived usefulness didefinisikan sebagai sejauh mana seseorang percaya bahwa menggunakan suatu teknologi akan meningkatkan kinerja pekerjaanya. definisi diatas mengungkapkan bahwa perceived usefulness merupakan suatu kepercayaan tentang proses pengambilan keputusan. pengguna sistem informasi yang mempercayai bahwa sistem informasi yang digunakannya bermanfaat, maka dia akan menggunakannya. sebaliknya, jika pengguna sistem informasi percaya bahwa sistem informasi kurang berguna maka dia tidak akan menggunakannya (jogiyanto, 2007). kepuasan pengguna (user satisfaction) kepuasan penggunaan informasi menurut bayley (1983) dalam al ghatani (1999) merupakan sikap multidimensional dari pengguna terhadap aspek-aspek yang berbeda dalam sistem infomasi. sedangkan menurut ives, et. al. (1983) dalam al ghatani (1999) kepuasan pengaruh kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit rizky hermawan putra, nila aprila, fenny marietza dan madani hatta 250 penggunaan informasi adalah seberapa jauh informasi yang disediakan untuk memenuhi kebutuhan informasi yang mereka butuhkan. dari pengertian di atas dapat disimpulkan bahwa kepuasan pengguna menggambarkan keselarasan antara harapan seseorang dan hasil yang diperoleh dengan adanya suatu sistem dimana tempat orang tersebut turut berpartisipasi dalam pengembangannya. pengembangan hipotesis kualitas sistem informasi merupakan karakteristik dari informasi yang melekat mengenai sistem itu sendiri (delone dan mclean, 1992. delone dan mclean (1992) menemukan bahwa kualitas sistem (system quality) dapat mempengaruhi kepuasan pengguna (user satisfaction). model kesuksesan delone dan mclean mengemukakan kualitas sistem mengukur kesuksesan teknikal, kualitas informasi mengukur kesuksesan semantik, dan pengunaan sistem, kepuasan pengguna, individual impact dan organizational impact mengukur kesuksesan keefektivan. hal ini menggambarkan bahwa jika pemakai sistem informasi merasa bahwa menggunakan sistem tersebut mudah dan efisien, mereka tidak memerlukan upaya yang banyak untuk menggunakannya, sehingga mereka akan lebih banyak waktu untuk mengerjakan hal lain yang kemungkinan akan meningkatkan kinerja mereka secara keseluruhan. juga para pengguna mampu melakukan tugasnya secepat mungkin dan seefisien mungkin. penelitian ini didukung dengan penelitian yang dilakukan oleh rukmiati (2016), salam (2014) dan pamungkas (2017), menunjukkan adanya pengaruh yang positif antara kualitas sistem informasi dengan perceived usefulness. berdasarkan penelitian-penelitian tersebut diatas dapat dikatakan bahwa jika pemakai sistem informasi percaya bahwa jika kualitas sistem informasi yang digunakan adalah baik, maka mereka akan merasa puas menggunakan sistem tersebut. sehingga hipotesis pertama dalam penelitian ini adalah semakin tinggi kualitas informasi yang dihasilkan oleh software analisis kredit yang digunakan akan meningkatkan kepuasan pengguna berdasarkan persepsi mereka. berdasarkan pemaparan tersebut hipotesis penelitian yang diajukan adalah sebagai berikut : h1 : kualitas sistem informasi berpengaruh positif pada kepuasan pengguna akhir software analisis kredit kualitas informasi merupakan kualitas output yang berupa informasi yang dihasilkan oleh sistem informasi yang digunakan (rai et al., 2002). kualitas informasi juga dapat dilihat dengan adanya potensi menghasilkan informasi yang tidak terbatas baik dalam organisasi maupun luar organisasi (barnes et al., 2003). berdasarkan teori diatas dapat disimpulkan bahwa jika pemakai sistem informasi percaya bahwa jika kualitas informasi yang dihasilkan dari sistem yang digunakan adalah baik, maka mereka akan merasa puas menggunakan sistem tersebut. apabila pengguna akhir sistem informasi percaya bahwa kualitas informasi yang dihasilkan dari suatu sistem informasi adalah baik, maka pengguna akhir akan merasakan kepuasan dalam menggunakan sistem informasi tersebut. menurut penelitian presejo (2016) bahwa kualitas informasi berpengaruh positif dan signifikan terhadap kepuasan penggugna. hal serupa juga dibuktikan oleh penelitian yang dilakukan oleh pamungkas (2017) dan salam (2016) bahwa terdapat pengaruh yang positif antara kualitas informasi dengan kepuasan pengguna. menurut penelitian delone dan mclean (1992), kualitas informasi (information quality) suatu sistem dapat mempengaruhi kepuasan pengguna (user satisfaction). berdasarkan penelitianpenelitian sebelumnya sehingga hipotesis kedua dalam penelitian ini adalah semakin tinggi kualitas informasi yang dihasilkanoleh software akuntansi yang digunakan akan meningkatkan kepuasan pengguna berdasarkan persepsi mereka. berdasarkan pemaparan tersebut hipotesis penelitian yang diajukan adalah sebagai berikut : h2 : kualitas informasi berpengaruh positif terhadap kepuasan pengguna akhir software analisis kredit jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 251 menurut jogiyanto (2007), perceived usefulness merupakan suatu kepercayaan tentang proses pengambilan keputusan, jika seseorang merasa percaya bahwa sistem informasi berguna maka dia akan menggunakannya. sebaliknya jika seseorang merasa percaya bahwa sistem informasi kurang berguna maka dia tidak akan menggunakannya. sehingga dari definisi tersebut dapat diartikan bahwa kemanfaatan dari penggunaan komputer dapat meningkatkan kinerja, dan prestasi kerja orang yang menggunakannya. hal ini menggambarkan bahwa persepsi kemanfaatan (perceived usefulness). sehingga dapat dikatakan jika pengguna sistem informasi merasakan manfaat atas sistem yang digunakan, maka mereka akan merasa puas menggunakan sistem tersebut. hasil penelitian rukmiati (2016) membuktikan bahwa perceived usefulness berpengaruh positif terhadap kepuasan akhir sistem informasi. penelitian lain juga dilakukan oleh pemungkas (2017) dengan hasil antara perceived usefulness memiliki pengaruh positif dan signfikan dengan kepuasan pengguna akhir software akuntansi tetapi tidak mendukung penelitian salam (2016) bahwa perceived usefulness tidak berpengaruh terhadap kepuasan pengguna akhir berdasarkan uraian di atas maka hipotesis ketiga dalam penelitian ini adalah semakin tinggi perceived usefulness akan meningkatkan kepuasan pengguna berdasarkan persepsi mereka. berdasarkan pemaparan tersebut hipotesis penelitian yang diajukan adalah sebagai berikut : h3: perceived usefulness berpengaruh positif terhadap kepuasan pengguna akhir software analisis kredit. kerangka pemikiran adapun kerangka pemikiran yang digunakan dalam penelitian ini adalah seperti pada gambar berikut : gambar 3. kerangka pemikiran berdasarkan kerangka pemikiran diatas dapat dilihat adanya pengaruh dari kualitas sistem, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu. metode penelitian populasi dan sampel populasi penelitian ini adalah seluruh pengguna aplikasi las (loan approval sistem) yang ada di 17 unit pt. bank rakyat indonesia, tbk cabang bengkulu yang berjumlah 137 kualitas sistem informasi (x1) kualitas informasi (x2) perceived usefulness (x3) kepuasan penggunaakhir (y) pengaruh kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit rizky hermawan putra, nila aprila, fenny marietza dan madani hatta 252 karyawan. adapun kriteria pemilihan sampel yang digunakan dalam penelitian ini adalah sebagai berikut : 1. karyawan pt. bank rakyat indonesia, tbk cabang bengkulu yang telah menjadi pegawai tetap. 2. karyawan pt. bank rakyat indonesia, tbk cabang bengkulu yang mengoperasikan aplikasi las (loan approval sistem) dan merupakan pengguna akhir dari aplikasi las (loan approval sistem)yang disebut dengan mantri. berdasarkan kriteria tersebut maka jumlah sampel dalam penelitian ini adalah 115 orang mantri pengguna aplikasi las (loan approval sistem) yang ada di 17 unit pt. bank rakyat indonesia, tbk cabang bengkulu. metode pengumpulan data metode pengumpulan data yang digunakan dalam penelitian ini adalah penyebaran kuesioner. menurut sugiyono (2013) kuisioner merupakan teknik pengumpulan data yang dilakukan dengan cara memberi seperangkat pertanyaan atau pernyataan tertulis kepada responden untuk dijawab. kuisioner dalam penelitian ini merupakan daftar pertanyaan yang disebarkan kepada karyawan pengguna aplikasi las (loan approval sistem) yang ada di 17 unit pt. bank rakyat indonesia, tbk cabang bengkulu untuk memperoleh data primer. pertanyaan di dalam kuesioner berupa pertanyaan tertutup, yakni pertanyaan-pertanyaan yang disertai dengan pilihan jawaban. hal ini dimaksudkan agar memudahkan responden dalam mengisi pertanyaan-pertanyaan yang diajukan. hasil penelitian dan pembahasan deskripsi penyebaran kuesioner pengumpulan data pada penelitian ini dilakukan dengan cara menyebarkan 115 kuesioner secara langsung ke unit pt. bank rakyat indonesia, tbk cabang bengkulu. jumlah kuesioner yang disebarkan dalam penelitian adalah 115 eksemplar sesuai dengan jumlah sampel penelitian. dari jumlah yang disebarkan tersebut, 112 eksemplar dikembalikan kepada peneliti, sementara 3 eksemplar tidak dikembalikan oleh responden. setelah dilakukan pengecekan terhadap setiap eksemplar kuesioner dari total kuesioner yang diterima, 109 eksemplar kuesioner yang layak dilakukan analisis, sedangkan sisanya tidak layak karena ada beberapa pertanyaan yang tidak diisi secara lengkap oleh responden. tabel 1. rincian tingkat pengembalian kuesioner rincian jumlah (eks) persentase (%) kuesioner yang disebar 115 100 kuesioner yang dikembali 112 97,39 kuesioner yang diisi tidak lengkap 3 2,61 kuesioner yang dapat digunakan (dianalisis) 109 94,78 sumber : data diolah, 2020 statistik deskriptif sampel dalam penelitian ini adalah karyawan pengguna aplikasi las (loan approval sistem) pt. bank rakyat indonesia, tbk cabang bengkulu yang dikenal dengan mantri, berdasarkan data kuesioner yang terkumpul maka jumlah sampel dalam penelitian ini adalah sebanyak 109 orang. variabel penelitian terdiri dari 4 variabel yaitu satu variable terikat (kepuasan pengguna akhir), tiga variable bebas yaitu kualitas sistem informasi, kualitas informasi dan perceived usefulness. deskripsi variable penelitian dapat dilihat pada tabel berikut : jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 253 tabel 2. deskriptif statistik variabel penelitian kisaran kisaran teoritis mean aktual mean std. variabel min max teoritis min max aktual deviation kualitas system informasi 8 40 24 23 37 29.76 2.718 kualitas informasi 6 30 18 18 30 23.73 2.602 perceived usefulness 6 30 18 16 28 23.28 2.182 kepuasan pengguna akhir 5 25 15 14 24 19.24 2.063 sumber : data diolah, 2020 pengujian validitas menggunakan teknik validitas konvergen menggunakan explanatory factor analysis (efa). menurut hair et al (2005) angka minimal dari factor loading adalah 0,3, nilai 0,5 adalah cukup sedangkan idealnya adalah 0,7.dalam melakukan analisis efa, dianalisis juga nilai kaiser meyer olkin (kmo) measure of sampling adequacy (msa). uji kmo ini dilakukan untuk mengetahui apakah semua data yang telah terambil telah cukup untuk difaktorkan. apabila nilai kmo > 0,60 maka secara keseluruhan model analisis faktor layak (fit) (hair, 2006). berdasarkan hasil pengolahan data, diperoleh hasil pengujian nilai kmo-msa sebagaimana terangkum pada tabel berikut ini. tabel 3 uji validitas variabel item anti image nilai keterangan pertanyaan correlation kmo kualitas x1.1 0,640 0,778 valid sistem x1.2 0,761 nilai kmo dan skor informasi x1.3 0,891 factor loading > 0,5 (x1) x1.4 0,911 x1.5 0,594 x1.6 0,809 x1.7 0,792 x1.8 0,763 kualitas x2.1 0,599 0,630 valid informasi x2.1 0,737 nilai kmo dan skor (x2) x2.3 0,609 factor loading > 0,5 x2.4 0,824 x2.5 0,764 x2.6 0,734 perceived x3.1 0,776 0,724 valid usefulness x3.2 0,896 nilai kmo dan skor (x3) x3.3 0,856 factor loading > 0,5 x3.4 0,855 x3.5 0,884 x3.6 0,879 kepuasan y.1 0,639 0,652 valid pengguna y.2 0,605 nilai kmo dan skor akhir y.3 0,680 factor loading > 0,5 (y) y.4 0,569 y.5 0,779 sumber : data diolah, 2020 berdasarkan tabel diatas dapat diketahui nilai kmo (kaiser-meyer-olkin measure of sampling adequacy) masing-masing variabel minimal 0,5 sesuai dengan ketentuan indikator validitas menggunakan analisis faktor. korelasi anti image menghasilkan korelasi yang cukup tinggi untuk masing-masing item yaitu lebih dari atau sama dengan 0,5 sehingga dapat pengaruh kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit rizky hermawan putra, nila aprila, fenny marietza dan madani hatta 254 dinyatakan bahwa semua indikator yang digunakan dalampenelitian ini memenuhi kriteria sebagai pembentuk construct dan penelitian dapat dilanjutkan. hasil uji reliabilitas instrumen penelitian pada penelitian ini digunakan teknik perhitungan reliabilitas koefisien alpha cronbach, dengan alasan komputasi dengan teknik ini akan memberikan harga yang lebih kecil atau sama besar dengan reliabilitas yang sebenarnya (azwar, 2017). nilai batas yang digunakan untuk menilai tingkat reliabilitas yang dapat diterima adalah 0,60 (ghozali, 2013). hasil pengujian reliabilitas variabel penelitian dapat dilihat pada tabel berikut ini. tabel 4. hasil uji reliabilitas instrumen penelitian variabel nilai cronbach alpha keterangan kualitas sistem informasi 0,621 reliabel kualitas informasi 0,652 reliabel perceived usefulness 0,664 reliabel kepuasan pengguna akhir 0,650 reliabel sumber : data diolah, 2020 berdasarkan hasil analisis data sebagaimana ditunjukkan pada tabel ini diketahui bahwa seluruh koefisien alpha cronbach variabel penelitian lebih besar dari nilai 0,6; yang berarti bahwa seluruh instrumen penelitian adalah reliabel (handal) hasil uji normalitas uji normalitas yang dilakukan dalam penelitian adalah dengan melakukan uji kolmogorov-smirnov. data-data yang berdistribusi normal memiliki nilai probabilitas > 0,05 (ghozali, 2013). hasil pengujian normalitas data dapat dilihat pada tabel berikut ini. tabel 5. hasil uji normalitas data penelitian no variabel p-value keterangan 1. kualitas sistem informasi 0,177 normal 2. kualitas informasi 0,152 normal 3. perceived usefulness 0,094 normal 4. kepuasan pengguna akhir 0,080 normal sumber: data diolah, 2020 berdasarkan tabel diatas terlihat bahwa nilai probabilitas (asymp. sig.) masing-masing variabel > 0,05; dengan demikian disimpulkan bahwa data penelitian dapat dikatakan berdistribusi normal. uji multikolenieritas hasil pengujian multikolenieritas dapat dilihat pada tabel berikut ini. tabel 6hasil uji multikolenieritas variabel nilai vif tolerance ket kualitas sistem informasi 1,148 0,871 bebas kualitas informasi 1,112 0,899 multikolenieritas perceived usefulness 1,035 0,866 sumber : data diolah, 2020 pada tabel diatas terlihat bahwa nilai vif ketiga variabel < 10 dan nilai tolerance ketiga variabel > 0,1. dengan demikian disimpulkan bahwa kedua variabel tersebut bebas dari gejala multikolenieritas. uji heteroskedastisitas hasil pengujian heterosekedastisitas adalah sebagai berikut. jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 255 tabel 7. hasil pengujian heteroskedastisitas data penelitian variabel sign. ket kualitas sistem informasi 0,142 bebas heteroskedastisitas kualitas informasi 0,316 bebas heteroskedastisitas perceived usefulness 0,846 bebas heteroskedastisitas sumber : data diolah, 2020 berdasarkan tabel di atas, diketahui bahwa nilai probabilitas (asymp.sig.) variabel lebih besar dari 0,05. berdasarkan hasil tersebut, dapat disimpulkan bahwa semua variable yang digunakan dalam penelitian ini memiliki varian yang homogen (bebas heterosekedastisitas). hasil pengujian regresi dan hipotesis model analisis multivariate yang digunkan dalam penelitian ini adalah analisis regresi linier berganda. variabel independen dalam penelitian ini adalah kualitas sistem informasi, kualitas informasi dan perceived usefulness: tabel 8. hasil analisis regresi dan pengujian hipotesis variabel koef nilai koef standard error t-test sig. keterangan persamaan : y = α + β1x1 + β2x2 + β3x3 + e kualitas sistem informasi β1 0,280 0,066 3,200 0,002 diterima kualitas informasi β2 0,178 0,068 2,064 0,041 diterima perceived usefulness β3 0,348 0,079 4,183 0,000 diterima dari tabel diatas diketahui bahwa nilai t-hitung variabel kualitas sistem informasisebesar 3,200dengan probabilitas (signifikansi) sebesar 0,002. hasil tersebut menyimpulkan bahwa kualitas sistem informasiberpengaruh secara signifikan terhadap kepuasan pengguna akhir(karena nilai sig. 0,002< 0,05). sedangkan nilai koefisien regresi yang diperoleh sebesar 0,280yang berarti bahwa pengaruh kualitas sistem informasiterhadap kepuasan pengguna akhir adalah positif. hal ini berarti jika aplikasi las mampu meningkatkan kapasitas pemrosesan data, memiliki sistem security yang tinggi, memiliki fasilitas mengkoreksi data maka tingkat kepuasan pengguna akhirsoftware analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu. dengan demikian disimpulkan bahwa hipotesis pertama (h1) dapat diterima. dari tabel diatas diketahui bahwa nilai t-hitung variabel kualitas informasisebesar 2,064dengan probabilitas (signifikansi) sebesar 0,041. hasil tersebut menyimpulkan bahwa kualitas informasiberpengaruh secara signifikan terhadap kepuasan pengguna akhir (karena nilai sig. 0,041< 0,05). sedangkan nilai koefisien regresi yang diperoleh sebesar 0,178 yang berarti bahwa pengaruh kualitas sistem informasi terhadap kepuasan pengguna akhir adalah positif. hal ini menggambarkan bahwa informasi aplikasi las sangat akurtat, hasil aplikasi las dapat dipercaya dan mudah dipahami akan meningkatkan kepuasan pengguna akhirsoftware analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu.dengan demikian disimpulkan bahwa hipotesis kedua (h2) dapat diterima. dari tabel diatas diketahui bahwa nilai t-hitung variabel perceived usefulness sebesar 4,183 dengan probabilitas (signifikansi) sebesar 0,000. hasil tersebut menyimpulkan bahwa perceived usefulness berpengaruh secara signifikan terhadap kepuasan pengguna akhir (karena nilai sig. 0,000< 0,05). sedangkan nilai koefisien regresi yang diperoleh sebesar 0,348 yang berarti bahwa pengaruh perceived usefulness terhadap kepuasan pengguna akhir adalah positif. hal ini menggambarkan bahwa aplikasi las sangat membantu dalam menyelesaikan analisis secara cepat, aplikasi las mampu meningkatkan efektivitas kerja dan aplikasi las mempermudah karyawan dalam menyelesaikan pekerjaan sehingga mampu meningkatkan pengaruh kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit rizky hermawan putra, nila aprila, fenny marietza dan madani hatta 256 kepuasan pengguna akhir software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu. dengan demikian disimpulkan bahwa hipotesis ketiga (h3) dapat diterima. pembahasan pengaruh kualitas sistem informasi terhadap kepuasan pengguna akhir berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa variabel kualitas sistem informasi memiliki pengaruh yang signifikan terhadap kepuasan pengguna akhir software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu. hasil ini berarti bahwa semakian meningkat kualitas sistem informasi maka kepuasan pengguna akhir software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu juga akan meningkat.berdasarkan data statistik deskriptif jawaban responden, rata-rata jawaban responden untuk kualitas sistem informasi lebih tinggi dibandingkan rata-rata teoritis yang artinya kualitas sistem informasi dari aplikasi las (loan approval sistem) sangat membantu karyawan dalam bekerja. atas dasar hasil pengujian hipotesis 1 dan deskriptif aktual jawaban responden, maka dapat disimpulkan bahwa khusus pada penelitian ini, kualitas sistem informasi software analisis kredit yang ada pada pt. bank rakyat indonesia, tbk cabang bengkulu sudah baik sehingga dapat memberikan kepuasan kepada pengguna software tersebut karena dapat meringkan pekerjaan. hasil penelitian ini sejalan dengan teori livari (2005) menyatakan bahwa semakin tinggi kualitas sistem indormasi dipahami oleh pemakai maka semakin sering mereka menggunakan sistem tersebut dan semakin puas mereka terhadap sistem. pemakai sistem dalam meningkatkan kinerjanya mengharapkan sebuah sistem yang berkualitas untuk memanfaatkan sistem tersebut. kualitas sistem informasi yang dirasakan oleh karyawan pengguna aplikasi las (loan approval sistem) akan mempengaruhi penggunaan terhadap sebuah sistem. semakin tinggi kualitas yang dirasakan maka semakin sering karyawan menggunakan sistem tersebut sehingga akan memberikan kepuasan bagi mereka yang pada akhirnya akan berdampak pada kinerja sistem itu sendiri kepuasan pengguna sistem informasi merupakan salah satu tolok ukur keberhasilan sistem informasi akuntansi. hal ini didasarkan pada teori nilai harapan yang dikembangkan oleh ajzen dan fishbein dalam chai et al (2004). menurut teori ini, variabel eksternal mempengaruhi keyakinan tentang hasil yang dihubungkan dengan perilaku yang dilakukan yang dilain pihak membentuk sikap terhadap perilaku yang dibentuk. dalam penelitian ini bahwa software yang digunakan mempunyai banyak fasilitas, dapat mengoreksi maupun mengidentifikasi kesalahan dan software yang digunakan juga bersifat akurat sehingga pengguna software dapat menghasilkan laporan yang tepat dibutuhkan oleh pengguna sehingga pengguna merasa puas dengan software yang digunakan. hasil penelitian ini sejalan dengan penelitian delone and mclean (1992), mckiney et al, (2002), rai et al., (2002), mcgill et al., (2003), almutairi dan subramanian (2005) dan istianingsih dan wijanto (2008). pengaruh kualitas informasi terhadap kepuasan pengguna akhir berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa variabel kualitas informasi memiliki pengaruh terhadap kepuasan pengguna akhir software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu. artinya semakin meningkat kuaitas informasi dari software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu maka akan meningkatkan kepuasan pengguna karena dengan adanya software las maka analisis kredit yang dilakukan dapat menghasilan data yang akurat, terpercaya, tepat waktu dan relevan. berdasarkan rata-rata jawaban responden untuk variabel kualitas informasi mendekati rata-rata teoritis yang artinya para responden merasakan manfaat dari aplikasi kredit atau las yang mereka gunakan, karena dengan menggunakan aplikasi las dapat memberikan data yang akurat, tepat dan relevan. atas dasar hasil pegujian hipotesis 2 dan deskriptif aktual jawaban responden maka dapat disimpulkan bahwa kualitas informasi yang bagus akan memberikan jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 257 kepuasan taerhadap pengguna aplikasi las. dengan demikian kualitas informasi terpengaruh terhadap kepuasan pengguna akhir pada pt. bank rakyat indonesia, tbk cabang bengkulu. hasil ini sejalan dengan teori delone & mclean (1992) dalam tumarni (2009) menjelaskan bahwa kualitas informasi harus memenuhi keandalan sehingga dapat memuaskan pengguna. perilaku pengguna sistem informasi akan mempengaruhi penggunaan teknologi. kualitas sistem informasi dapat diukur dengan ease of use (kemudahan penggunaan); response time (kecepatan akses), reliability (keandalan sistem), flexibility (fleksibilitas) dan security (keamanan). semakin tinggi kualitas sistem dipahami oleh pemakai maka semakin sering mereka menggunakan sistem tersebut dan semakin puas mereka terhadap sistem. pemakai sistem dalam meningkatkan kinerjanya mengharapkan sebuah sistem yang berkualitas untuk memanfaatkan sistem tersebut. kualitas informasi dapat digunakan untuk mengukur kualitas keluaran dari sistem informasi. kualitas informasi berupa dokumen operasional laporan yang terstruktur yang memiliki beberapa karakteristik sebagai berikut: relevan; tepat waktu; akurasi; kelengkapan; ringkas. kualitas informasi merupakan model pengukuran yang berfokus pada keluaran yang diproduksi oleh sistem, serta nilai dari keluaran bagi pengguna hasil penelitian ini sesuai dengan hasil penelitian terdahulu seperti penelitian tumarni (2009), setyo dan rahmawati (2015) serta sudarmadi (2010) membuktikan bahwa kualitas informasi berpengaruh positif terhadap kepuasan pengguna sistem informasi.. pengaruh perceived usefulness terhadap kepuasan pengguna akhir berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa variabel perceived usefulness memiliki pengaruh terhadap kepuasan pengguna akhir software analisis kredit pada pt. bank rakyat indonesia, tbk cabang bengkulu. hal ini menjelaskan bahwa hipotesis yang menyatakan perceived usefulness berpengaruh terhadap kepuasan pengguna akhir terbukti. hal ini dikarenakan aplikasi las dapat menyelesaikan tugas dengan cepat, dapat meningkatkan efektivitas dalam penyelesaian tugas dan sangat bermanfaat dalam melakukan analisis kredit. berdasarkan data statistik deskriptif jawaban responden untuk perceived usefulness menunjukkan bahwa rata-rata jawaban responden untuk perceived usefulness lebih tinggi dibandingkan rata-rata teoritis yang artinya para responden menggagap bahwa perceived usefulness mampu meningaktkan kepuasan karyawan. atas dasar hasil pengujian hipotesis dan deskriptif jawaban responden maka dapat dilihat bahwa perceived usefulness akan meningkatkan kepuasan pengguna akhir. jadi dapat disimpulkan bahwa perceived usefulness berpengaruh terhadap kepuasan pengguna akhir.hasil penelitian ini sejalan dengan teori dari jogiyanto (2007), perceived usefulness merupakan suatu kepercayaan tentang proses pengambilan keputusan, jika seseorang merasa percaya bahwa sistem informasi berguna maka dia akan menggunakannya. sebaliknya jika seseorang merasa percaya bahwa sistem informasi kurang berguna maka dia tidak akan menggunakannya. sehingga dari definisi tersebut dapat diartikan bahwa kemanfaatan dari penggunaan komputer dapat meningkatkan kinerja, dan prestasi kerja orang yang menggunakannya. perceived usefulness didefinisikan sebagai sejauh mana seseorang percaya bahwa menggunakan suatu teknologi akan bermanfaat meningkatkan kinerja pekerjaannya. perceived usefulness menjadi ukuran kepercayaan jika suatu teknologi informasi tersebut memberikan banyak manfaat bagi penggunanya. apabila pengguna sistem informasi mempercayai bahwa sistem informasi yang digunakannya bermanfaat, maka pengguna akan merasa puas dan menggunakan sistem informasi tersebut secara terus menerus. sebaliknya, jika pengguna sistem informasi percaya bahwa sistem informasi kurang berguna maka akan menimbulkan sikap enggan dalam menggunakan sistem tersebut.hal ini menjelaskan bahwa pengguna sistem informasi merasa puas pada tingkat akurasi informasi yang dihasilkan ketimbang produktivitas pemakai, pengguna sistem informasi merasa puas melihat isi informasi yang memadai ketimbang peningkatan kinerja, dan pengguna sistem informasi merasa puas pada penggunaan aplikasi yang baik ketimbang waktu untuk menyelesaikan tugas dan pada akhirnya tidak pengaruh kualitas sistem informasi, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna akhir software analisis kredit rizky hermawan putra, nila aprila, fenny marietza dan madani hatta 258 memberikan kepuasan bagi pengguna system informasi serta terdapat faktor lain yaitu fitur aplikasi belum lengkap sehingga manfaat yang diperoleh belum maksimal dan berdampak pada tingkat kepuasan pengguna sistem informasi rendah. hasil penelitian ini sejalan dengan penelitian delone and mclean (1992), seddon (1997), livari (2005), istianingsih dan wijanto (2008) yang menyatakan bahwa perceived usefulness berpengaruh positif terhadap kepuasan pengguna. hal ini menunjukkan bahwa semakin tinggi perceived usefulness akan semakin meningkatkan kepuasan pengguna dan pengguna merasa puas pada penggunaan software akutansi yang menghasilkan laporan sesuai dengan yang dibutuhkan oleh pengguna sehingga dengan informasi yang dihasilkan sesuai dengan dibutuhkan maka akan dapat meningkatkan produktivitas kerja pengguna. simpulan dan saran berdasarkan hasil penelitian bahwa pengguna akhir atau mantri pada pt. bank rakyat indonesia, tbk cabang bengkulu merasa puas menggunakan aplikasi las dalam menganalisis kredit karena aplikasi las telah mampumeningkatkan kapasitas pemrosesan data secara cepat. pengguna akhir juga merasa aman karena aplikasi las memiliki tingkat keamanan sistem yang tinggi sehingga kerahasiaan data nasabah akan terjamin. aplikasi las pada pt. bank rakyat indonesia, tbk cabang bengkulu dapat membantu pengguna akhir dalam menghasilkan data analisis kredit yang akurat, terpercaya, tepat waktu dan relevan. hal ini menggambarkan sistem informasi yang dihasilkan oleh aplikasi las memberikan hasil yang maksimal dalam melakukan analsiis kredit sehingga mempercepat tugas dari mantri dalam menganalisis kredit. aplikasi las yang digunakan oleh pt. bank rakyat indonesia, tbk cabang bengkulu mampu meningkatkan efektivitas kerja dan memberikan kemudahan kepada pengguna yaitu mantri dalam melakukan analisis kredit pinjaman nasabah. keterbatasan dalam penelitian ini adalah data dalam penelitian ini hanya dapat dikumpulkan dari responden yang ada pada 17 unit pt. bank rakyat indonesia, tbk cabang bengkulu. seharusnya peneliti dapat mengumpulka data dari keseluruhan responden yang ada diseluruh pt. bank rakyat indonesia, tbk cabang bengkulu. keterbatasan ini dikarenakan pengguna aplikasi digunakan oleh karyawan outsorsing dan bukan karyawan tetap sehingga tidak termasuk kedalam kriteria penilaian. penelitian ini menggunakan obyek penelitian yang kurang luas, yaitu pt. bank rakyat indonesia, tbk cabang bengkulu. kondisi ini dapat diartikan bahwa hasil penelitian ini belum bisa digeneralisasikan bagi penelitian dengan obyek yang sama peneliti selanjutnya hendaknya meneliti pada pt. bank rakyat indonesia, tbk di provinsi bengkulu, tidak hanya di kota bengkulu melainkan di kota lain yang menggunaan aplikasi yang sama. jumlah sampel yang dipakai dianggap terlalu kecil dan hanya berada dalam satu lingkup yang terbatas, untuk penelitian selanjutnya disarankan untuk menggunakan sampel yang lebih luas dan tidak hanya di pt. bank rakyat indonesia, tbk cabang bengkulu, sehingga hasil penelitian dapat digeneralisasi. jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 245-260) e-issn 2303-0364 259 daftar pustaka ajzen, i. 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(2022). factors affecting stock returns in detected and non-detected earnings manipulation cases. jurnal akuntansi, 12 (1), 37-50. https://doi.org/10.33369/j.akuntansi.12.1.37-50 introduction financial statements are the source of information on corporation performance. the 5main component of financial statements is company earnings for an accounting period. investors can use reported financial information as a basis for investment decision-making. ghazali, et al., (2015) stated that, ideally, financial statements reflect a company's actual performance. however, companies could present earnings in a way that suits themselves, known as earnings management (ghazali et al., 2015). earnings management conforms to the generally accepted accounting principles; hence, it differs from fraudulent activity. management of earnings is regarded as fraud if it violates the accounting standards, called earnings manipulation (christensen et al., 2017). according to tabassum et al., (2015), manipulated financial statements did not reflect the company's actual performance. financial performance improvement is a company interest that they must meet in serving financial statements. a company's performance in earning its profit is portrayed in financial statements, which financial users essentially utilize to assess its performance (healy & wahlen, 1999) achieving that requires a company to perform well gradually to maintain performance (shuto, 2007). financial performance continually fluctuates; hence, a company needs to manage earnings to achieve a good picture (maccarthy, 2017). furthermore, company performance is a significant aspect for forecasting stock return (ghazali et al., 2015), which is affected by earnings manipulation that causes the earnings report not to reflect company performance. however, investors continue to use financial statements for decision-making to predict the stock return of a company (ghazali et al., 2015). investors further use profitability ratios to analyze a financial report for forecasting future stock returns based on the company's portrayed performance. hence, there are possibilities that financial statements provide somewhat unclear financial performance with earnings management and earnings manipulation https://doi.org/10.33369/j.akuntansi.12.1.37-50 factors affecting stock returns in detected and non-detected earnings manipulation cases johan novanto and arthik davianti 38 affecting the performance. therefore, it is essential to obtain a company's actual performance. a tool created by messod d. beneish, the m-score model, is a tool to detect earnings manipulation (beneish, 1999). by using the m-score model, beneish (1999) is able to identify manipulators 76% correct and 17.5% incorrect from 74 companies that manipulate their earnings. other tests have proven that the beneish model could detect enron's financial fraud (maccarthy, 2017). in the previous research by tarjo & herawati (2015), they implemented the beneish m-score model in detecting earnings manipulation. the u.s. securities and exchange commission (sec) whistleblower programs report showed the report of frauds conducted in companies. in 2020, the "corporate disclosure and financials" was the most common complaint allegation in sec whistleblower programs reports (u.s. securities and exchange commission (sec), 2020). compared with the 2019 reports, there was a drastic increase in "corporate disclosure and financials" complaints. in 2019 there were only 1107 complaints, while in 2020, it reached 1710 complaints. besides, the acfe (association of certified fraud examiners) report to the nation in 2020 concluded that "financial statements fraud" caused the highest median loss per case (association of certified fraud examiners (acfe), 2020). the "financial statements fraud" caused a $954,000 median loss per case, the highest median loss per case in the acfe occupational fraud categories. moreover, acfe (2020) showed that the manufacturing sector was third among the most fraud cases based on the various industry categories. also, it showed that the manufacturing industry has the most financial statement fraud cases compared to other sectors. the problem is that the investors do not know any effect of earnings manipulation on their stock return analysis. some companies, on the one hand, may not manipulate their earnings. on the other hand, some companies may do earnings manipulation. with earnings manipulation, the financial statements could not inform investors of the value relevance of the company's earnings performance (mostafa, 2017). whereas earnings information significantly affects stock return, which can drive investors to hold and buy a company's shares (kasmiati & santosa, 2019). therefore, a company's false performance information would mislead investors' analysis of stock returns (kedia et al., 2015). based on these conditions, the question emerges regarding the effect of earnings manipulation on stock return, whether the detected and nondetected earnings manipulation companies have different effects on profitability ratios in influencing stock return analysis or not. following the problem mentioned, the purpose of this study was to obtain empirical evidence by analyzing the different effects of the detected and non-detected earnings manipulation on the stock return. this research would help the stock return reference studies by stock return differences on company detected and non-detected earnings manipulation. hypothesis development positive accounting theory explained by watts & zimmerman (1986) assumes that the objective of accounting theory is to explain and predict accounting practices; a) to explain implies explaining a reason for accounting practices, b) to predict means that the theory predicts a phenomenon that may occur from an accounting practice. in their research, it was explained that there were three hypotheses about company incentives in choosing accounting methods which are bonus plan, debt covenant, and political cost hypothesis (watts & zimmerman, 1978, 1986, 1990). positive accounting theory has a vital role because of its ability to provide information on the consequences of a company's decision (watts & zimmerman, 1986). one of the company's decisions is earnings management to gain incentives through financial reporting. increasing the income from earnings management can be obtained through four sources, which are debt contracts, compensation agreements, equity offerings, insider trading (beneish, 2001). from those sources, it is evident that the first two sources had been hypothesized in the watts & zimmerman (1978, 1986, 1990) earlier research. hence, it shows jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 37-50 39 that earnings management is the accounting practice that could be explained and predicted by positive accounting theory. the research by beneish, lee, & nichols (2013) stated that companies with a higher probability of manipulation earn lower stock returns. according to kedia, et al., (2015), earnings manipulation is a fraudulent reporting of information that will lead to false profitability performance and is likely to mislead investors when investing. those statements are proven through lento & yeung's (2017) research which found evidence that relatively companies with a relatively high level of earnings management and low eps show a weak future stock performance. al-shattarat, et al., (2018) also found that earnings management has a negative effect on future operating performance and leads to a performance decline in subsequent operating. dakhlallh et al. (2020) found the same result that shows manipulation of earnings has a significant negative impact on the company performance that induces future issues of less performance. a company's performance is represented in its reported earnings that the greater the earnings indicate, the better performance (al-shattarat et al., 2018; dakhlallh et al., 2020). a profitability ratio is one of the accounting ratios that can assess how well a firm is generating earnings over a specified period (har & ghafar, 2015). santosa (2019) research stated that the profitability ratio positively affects stock return. a prior study by satryo, rokhmania, & dipyana (2017); saeidi (2012); and jauharia & sugeng (2012) used the profitability ratios that are earnings per share (eps), net profit margin (npm), and ratio related to a return which is the return on assets (roa). prior research showed that roa insignificantly affects the stock return and eps has a negative and significant effect on stock return (jasman & kasran, 2017). in cahyaningrum & antikasari's (2017) research, the roa and eps show a positive and significant effect on the stock return. while the research conducted by satryo, rokhmania, & diptyana (2017) indicates that roa does not affect stock return, yet eps does. endri's (2020) research showed that roa has a positive and significant effect on stock return. on the other hand, reniati's (2020) study showed that the eps effect on stock return is insignificant. in öztürk's (2017) research, npm has a positive and significant effect on stock return, while kusmayadi, rahman, & abdullah (2018) showed that npm has a negative and significant effect on stock return. therefore, based on the problem and objective above, the research hypotheses are: h1: profitability ratios has a positive impact on the stock returns of the non-detected manipulated companies. h2 : profitability ratios has a negative impact on the stock returns of the detected manipulated companies. research methods this research uses secondary data from company financial statements and the stock's closing price from 2016 until 2019. stock's closing price is the last stock price at a specific date. in this study, the date is based on the audited financial statement publication date. the financial statement data are from bursa efek indonesia on their website, www.idx.co.id, each company website, or indonesia finance market on www.idnfinancials.com. the stock's closing price data are from yahoo finance (www.finance.yahoo.com). population and sampling this research population data is from the manufacturing sector companies listed in idx during the 2016-2019 period. there are 268 manufacturing companies listed in idx. this study uses the purposive sampling technique to eliminate the sample with incomplete data, to avoid companies with an absence of specific data. furthermore, purposive sampling is used because http://www.idx.co.id/ http://www.idnfinancials.com/ http://www.finance.yahoo.com/ factors affecting stock returns in detected and non-detected earnings manipulation cases johan novanto and arthik davianti 40 this research does not aim to generalize the entire indonesian manufacturing sector companies listed in idx (etikan, 2016). the purposive sampling technique used several categories to gather the data; (1) listed in idx from 2016 until 2019. (2) stated the financial statement in rupiah currency. (3) provide a complete financial report from 2016 until 2019. (4) data of stock's closing price from 2016 until 2019. therefore, there are 268 manufacturing companies as the samples of this research. those samples from purposive sampling are tested using the m-score statistical model. the mscore model will show which companies are detected doing earnings manipulation or not, and those results are the sample of this research. table 1. purposive sampling sample selection process the manufacturing company listed in idx 268 not listed in idx from 2016 until 2019 (86) the financial report stated in rupiah (15) incomplete financial report from 2016 until 2019 (7) incomplete stock's closing price data from 2016 until 2019 (75) the number of companies used as research samples 85 four years period *4 the total of data used as research samples 340 source: processed data (2021) model and variables the data of companies that detected and non-detected as conducting earnings manipulation were used in this research. thus, the company's financial reports will be tested using the m-score model to show the data. the detection of earnings manipulation will be obtained by using this formula (beneish, 1999): m= -4,.84+0.92×dsri+0.528×gmi+0.404×aqi+0.892×sg ………….1) +0.115×depi-0.172×sgai+4.679×tata-0.327×lvgi 1. days sales receivable index: 𝐷𝑆𝑅𝐼 = 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠𝑡 / 𝑆𝑎𝑙𝑒𝑠𝑡 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠𝑡−1 / 𝑆𝑎𝑙𝑒𝑠𝑡−1 …………….………..2) 2. gross margin ratio: 𝐺𝑀𝐼 = [(𝑆𝑎𝑙𝑒𝑠𝑡−1−𝐶𝑂𝐺𝑆𝑡−1) / 𝑆𝑎𝑙𝑒𝑠𝑡−1] [(𝑆𝑎𝑙𝑒𝑠𝑡−𝐶𝑂𝐺𝑆𝑡) / 𝑆𝑎𝑙𝑒𝑠𝑡] ……………………...3) 3. assets quality index: 𝐴𝑄𝐼 = [1−(𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−𝑃𝑃&𝐸𝑡) / 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠𝑡] [1−(𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1−𝑃𝑃&𝐸𝑡−1) / 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1] ……………...4) 4. sales growth index: 𝑆𝐺𝐼 = 𝑆𝑎𝑙𝑒𝑠𝑡 𝑆𝑎𝑙𝑒𝑠𝑡−1 ………………….…..5) 5. depreciation index: 𝐷𝐸𝑃𝐼 = [𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛𝑡−1 / (𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛𝑡−1+𝑃𝑃&𝐸𝑡−1)] [𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛𝑡 / (𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛𝑡+𝑃𝑃&𝐸𝑡)] ……………...6) 6. selling, growth, and administrative index: 𝑆𝐺𝐴𝐼 = (𝑆𝑎𝑙𝑒𝑠,𝐺𝑒𝑛𝑒𝑟𝑎𝑙,𝑎𝑛𝑑 𝐴𝑑𝑚𝑖𝑛𝑖𝑠𝑡𝑟𝑎𝑡𝑖𝑣𝑒 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑡 / 𝑆𝑎𝑙𝑒𝑠𝑡) (𝑆𝑎𝑙𝑒𝑠,𝐺𝑒𝑛𝑒𝑟𝑎𝑙,𝑎𝑛𝑑 𝐴𝑑𝑚𝑖𝑛𝑖𝑠𝑡𝑟𝑎𝑡𝑖𝑣𝑒 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑡−1 / 𝑆𝑎𝑙𝑒𝑠𝑡−1) ……...7) 7. total accruals to total assets: 𝑇𝐴𝑇𝐴 = (𝐼𝑛𝑐𝑜𝑚𝑒 𝑓𝑟𝑜𝑚 𝐶𝑜𝑛𝑡𝑖𝑛𝑢𝑖𝑛𝑔 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑠𝑡−𝐶𝑎𝑠ℎ 𝐹𝑙𝑜𝑤𝑠 𝑓𝑟𝑜𝑚 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑠𝑡) 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠𝑡 …..8) jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 37-50 41 8. leverage index: 𝐿𝑉𝐺𝐼 = [(𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠𝑡+𝑇𝑜𝑡𝑎𝑙 𝐿𝑜𝑛𝑔 𝑇𝑒𝑟𝑚 𝐷𝑒𝑏𝑡𝑡) / 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠𝑡] [(𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠𝑡−1+𝑇𝑜𝑡𝑎𝑙 𝐿𝑜𝑛𝑔 𝑇𝑒𝑟𝑚 𝐷𝑒𝑏𝑡𝑡−1) / 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1] …….9) the m-score model analyzes four-period financial statements data from 2016 until 2019. since to detect manipulation in one year needs to use the previous year's data, it will result in three data of manipulation detection for each company. this research assumes that a company conducts earnings manipulation if 2 of 3 data shows the company has been detected as conducting manipulation. then, there will be two groups of data. the first group refers to companies not detected conducting earnings manipulation. the second group relates to companies detected conducting earnings manipulation. afterward, the researcher performs a classic assumption test for each data group as a prerequisite of multiple regression analysis. that test includes the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. eventually, on the condition that each data group passes the classic assumption test, the researcher will execute separate multiple regression analyses, including ttest, f-test, and coefficient of determination. multiple regression analysis is used to know the influence between variables which will show the effect of each variable in determining the dependent variable. in this research, firm size is added as the control variable. previous research by mirgen et al. (2017); and din (2017) used firm size as a control variable because it is known to have the ability to increase the significance level of impact on stock return. this research measures the firm size as the natural logarithm of total assets. thus, the variables are stock return, earnings per share, net profit margin, return on assets, and firm size. the multiple regression equation is as follows: 𝑌1 = 𝛽0 + 𝛽1𝐸𝑃𝑆 + 𝛽2𝑁𝑃𝑀 + 𝛽3𝑅𝑂𝐴 + 𝛽4𝑆𝐼𝑍𝐸 + 𝜖 ………..10) 𝑌2 = 𝛽0 + 𝛽1𝐸𝑃𝑆 + 𝛽2𝑁𝑃𝑀 + 𝛽3𝑅𝑂𝐴 + 𝛽4𝑆𝐼𝑍𝐸 + 𝜖 ………..11) 𝑌1 = stock return on companies detected non-manipulation 𝑌2 = stock return on companies detected manipulation t-test analysis is used to know the partial influence of the independent variable towards the dependent variable. if the probability results are higher than 0.05, the variable insignificantly influences the stock return, and if the results are lower than 0.05, the variable significantly affects the stock return. f-test analysis is used to know the simultaneous influence of independent variables on the dependent variable. if the f-test result is higher than the table score, so it significantly influences stock return. conversely, if the f-test result is lower than the table score, it insignificantly affects stock return. the coefficient of determination (adjusted r²) is used for knowing the percentage of influence from all independent variables to the dependent variable. this research shows the percentage influence of eps, npm, and roa on the stock return. the result will be between 0 and 1, which means 0 is 0% influence and 1 is 100% influence on the stock return. for the variables, this research uses one dependent variable, namely stock return, three independent variables, namely eps, npm, and roa, and one control variable, namely firm size. in this case, obtaining the dependent variable data stock return, it could be from the stock's closing price, and using this formula: 𝑆𝑡𝑜𝑐𝑘 𝑅𝑒𝑡𝑢𝑟𝑛 = (𝑃𝑡−𝑃𝑡−1) 𝑃𝑡−1 ……….12) pt-1 stands for stock closing price on the day the company's audited financial statement is released to the public, and pt is a stock closing price the next day. while for the independent variable data and the control variable data, this study obtained the data using these formulas: factors affecting stock returns in detected and non-detected earnings manipulation cases johan novanto and arthik davianti 42 1. the earnings per share (eps) ratio, which measures how much net income is generated for each share, can be acquired using this formula: 𝐸𝑃𝑆 = (𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥−𝑃𝑟𝑒𝑓𝑒𝑟𝑟𝑒𝑑 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑𝑠) 𝑂𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔 𝑆ℎ𝑎𝑟𝑒 ……13) 2. net profit margin (npm) ratio, which measures how efficient a company's in converting its earnings into profits, can be gained using this formula: 𝑁𝑃𝑀 = 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 𝑆𝑎𝑙𝑒𝑠 …….14) 3. return on assets (roa) ratio, which measures how profitableness is a company in generating income from the assets, can be derived using this formula: 𝑅𝑂𝐴 = 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 …….15) 4. a firm size which classifies a company according to their size that is based on the total assets can be measured using this formula: 𝐹𝑆 = 𝐿𝑛(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠) …….16) results and discussions many entity data have been eliminated through purposive sampling in the data collection process. as a result, there are only 340 data that pass the sampling requirements. from those data, the researcher conducts the beneish m-score analysis to separate which companies are regarded as non-manipulation and manipulation companies. subsequently, the beneish m-score tool discovered 276 non-manipulation data and 64 manipulation data. classic assumption tests not detected conduct earnings manipulation this research uses the kolmogorov-smirnov (k-s) test to test the data normality. the test produces a k-s value of 0.078, which is above 0.05. this result shows that this data group passes the normality test. the multicollinearity test was determined based on tolerance value and vif in collinearity statistics. the tolerance value of each variable should be higher than 0.1, while if it is using the vif value, the results of each variable should be lower than 10 to conclude that there is no multicollinearity in the data set. from the test results, whether using a tolerance of vif value, the amounts are met the condition of no multicollinearity signs. the heteroscedasticity test in this research uses the glejser test. this test shows that all independent variables have a significance value of more than 0.05, which means this data group passes the heteroscedasticity test. in the autocorrelation test, the researcher used the durbin watson method. this test method uses the value of du: 1.823 and the 4-du: 2.177, gathered in not detected earnings manipulation eps npm stock return profitability ratios roa detected earnings manipulation stock return figure 1. model framework jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 37-50 43 the durbin watson table. the test result should be du<dw<4-du free from autocorrelation. the dw value for this group of data is 1.982. so, the test result is 1.823<1.982<2.177, which means the not detected conduct earnings manipulation data are free from autocorrelation. those test results conclude that this data group is passing the classic assumption test. detected conduct earnings manipulation the result of the k-s value is 0.200, which is greater than 0.05. from that kolmogorovsmirnov test, it can be concluded that the detected manipulation groups of data are passing the normality test. the multicollinearity test result for this group of data showed no multicollinearity signs. by reason, all variable tolerance values are higher than 0.1; likewise, the vif value is lower than 10. the glejser test for heteroscedasticity testing showed significance for all independent variables is above 0.05. these results mean this data group passes the heteroscedasticity test. for autocorrelation testing, this data group has the value of du is 1.694 and 4-du is 2.305. the dw value for this group of data is 2.252. so, the condition of du<dw<4-du, or 1.694<2.252<2.305, is passed, which means no autocorrelation in the detected manipulation groups of data. in conclusion, the detected conduct earnings manipulation data passed the classic assumption test. table 2. descriptive statistics variable n minimum maximum mean std. deviation not detected conduct earnings manipulation stock return 276 -.07 .08 .0044 .03071 eps 276 -1783.41 5655.00 174.9181 633.67102 npm 276 -246.63 38.42 2.7117 20.77423 roa 276 -58.25 44.68 5.0153 10.21864 size 276 11.52 14.55 12.6790 .66811 valid n (listwise) 276 detected conduct earnings manipulation stock return 64 -.07 .10 .0209 .03410 eps 64 -104.66 871.00 96.2587 172.99351 npm 64 -87.04 39.00 4.6902 17.12094 roa 64 -18.39 52.67 8.4187 12.82515 size 64 10.96 13.65 12.5041 .67549 valid n (listwise) 64 source: spss version 26.0 (2021) not detected conduct earnings manipulation from the descriptive statistics in table 2, the stock return has a minimum value of -0.07, a maximum value of 0.08, an average of 0.0044, and a standard deviation of 0.03071. this result shows that the manufacturing company in 2016-2019 that is not detected conduct earnings manipulation has a 0.44% increase in stock return from the day after the publication of the annual financial report. the standard deviation is higher than the mean value, which was quite dispersed stock return data. the eps variable has the highest value of 5655, the lowest value of -1783.41, the mean of 174.9181, and the standard deviation of 633.67102. the mean value means, on average, a company can generate rp 174.9181 for each share. the standard deviation has a high value, which means the eps data are very scattered. the npm variable has a minimum value of -246.63, a maximum value of 38.42, an average of 2.7117, and a standard deviation of 20.77423. the mean value means that a company has 2.7117% of net profit from the total revenues, while the rest is for expenses. also, with that amount of standard deviation, it means the npm data is reasonably distributed. the roa variable has the lowest value of -58.25, the highest value of 44.68, the mean of 5.0153, and a factors affecting stock returns in detected and non-detected earnings manipulation cases johan novanto and arthik davianti 44 standard deviation of 10.21864. the mean value means every rupiah of the average company's assets can generate 5.0153% net profit. the standard deviation results in a pretty high amount, which means the roa has a slightly high dispersion of data. while the control variable, which is size, has a minimum value of 11.52 and a maximum value of 14.55. the mean of size can be interpreted that the average total assets of 276 companies in the form of logarithm value are 12.6790. the standard deviation of size is 0.66811, which is quite far below the mean value, so it can be interpreted that the size data dispersion tends clustered. detected conduct earnings manipulation the dependent variable, stock return, has a minimum value of -0.07, a maximum value of 0.10, a mean value of 0.0209, and a standard deviation of 0.03410. the mean value means that average each company's stock return is increasing as much as 2.09% on the day after the publication of the annual financial report. while the standard deviation value has a relatively higher value than the mean value, it can be concluded that the stock return data dispersion is spread. the eps variable has the lowest value of -104.66, the highest value of 871, an average value of 96.2587, and a standard deviation of 172.99351. the mean value tells that, on average, in this data group, each company share is valued at rp 96.2587. the standard deviation of eps results in a high value, which means the data distribution is varied. the npm variable has a minimum value of -87.04, a maximum value of 39, a mean value of 4.6902, and a standard deviation of 17.12094. the mean value means that the company's total sales consist of 4.6902% of net profit. the value of standard deviation shows that npm data is highly dispersed. the roa variable has a minimum value of -18.39, a maximum value of 52.67, a mean value of 8.4187, and a standard deviation of 12.82515. the mean value means 8.4187% of net profit generated by every rupiah of the average company's assets. the standard deviation has a slightly high value, which means that the roa data is quite highly scattered. the size variable has the lowest value of 10.96, the highest value of 13.65, a mean value of 12.5041, and a standard deviation of 0.67549. the mean value shows that the average company total assets in this data group is 12.5041. the value of the standard deviation of size data is relatively low, which can be interpreted as having data that tends to be central to the mean. hypothesis testing multiple regression for non-detected manipulation from the t-test result (table 3), the eps and roa variable have a significance value under 0.05, which mean it has a partial effect on stock return. also, if it uses the t-table value, with the degrees of freedom 271 and two-tailed significance level of 0.025, the t-table value is 1.968. that t-table amount is lower than the t-count of eps and roa variable, which shows the same result as the significance value method. for npm and size variable, it has a significance value higher than 0.05, and also, the t-count of the size variable is negative. table 3. coefficientsa – not detected unstandardized coefficients standardized coefficients model b std. error beta t sig. 1 (constant) .050 .036 1.396 .164 eps 6.370e-6 .000 .131 1.991 .047 npm 2.707e-6 .000 .002 .022 .982 roa .001 .000 .263 3.129 .002 size -.004 .003 -.087 -1.405 .161 a. dependent variable: stock return source: spss version 26.0 (2021) jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 37-50 45 thus, from the significant value and the t-test results can be interpreted that npm does not affect stock return; size has a negative effect yet insignificant, while eps and roa are positive and significantly affect the stock return. table 4. anovaa – not detected model sum of squares df mean square f sig. 1 regression .027 4 .007 7.876 .000b residual .232 271 .001 total .259 275 a. dependent variable: stock return b. predictors: (constant), size, npm, eps, roa source: spss version 26.0 (2021) from the f-test result in table 4 above, it can be seen that in the non-detected manipulation group of data, the significance value is 0.000<0.05. the result means that simultaneously eps, npm, roa, and size significantly affect stock return. it has the same result if it is analyzed through the f value. if the f-count>f-table value means independent variables simultaneously have a significant effect on the dependent variable and vice versa. the value of the f-table for the denominator of 272, nominator of 4, with 0.05 significance level is 2.404. it shows that the f-count is greater than the f-table, 7.876>2.404, which has the same result as the significance value test. table 5. model summary – not detected model r r square adjusted r square std. error of the estimate 1 .323a .104 .091 .02928 a. predictors: (constant), size, npm, eps, roa source: spss version 26.0 (2021) from the model summary in table 5 above, the researcher decided to use an adjusted r square value for the coefficient of determination. that value is chosen because of the accuracy in determining all independent variables' influence on the dependent variable. the adjusted r square of eps, npm, roa, and size to stock return is 0.091. thus, in the form of a percentage, the eps, npm, roa, and size of the non-detected manipulation group of data have a 9.1% influence on the value of stock return. 𝑌1 = 𝛽0 + 𝛽1 𝐸𝑃𝑆 + 𝛽2𝑁𝑃𝑀 + 𝛽3𝑅𝑂𝐴 + 𝛽4𝑆𝐼𝑍𝐸 + 𝜖 𝑌1 = 0.050296 + 0.000006 ∗ eps + 0.000003 ∗ npm + 0.000790 ∗ roa + −0.004018 ∗ size + 𝜖 the multiple regression model above shows that in manufacturing companies that are not detected for earnings manipulation, the stock return value is 0.050296 if any variables have no influence. if there is an influence from eps as much as 1 point, it increases the stock return value by 0.000006. if the 1-point increase is by npm, the stock return value will rise by 0.000003. then, if roa affects stock return by 1 point, it will add 0.000790. while if size gives an influence of 1 point, the stock return value will have a 0.004018 reduction. the hypothesis testing for the non-detected data group shows that independent variables simultaneously affect dependent variables. it also shows that independent variables can determine 9.1% of the dependent variable. at the same time, the partial test shows varying results. in this case, the eps, npm, and roa positively impact the stock return though the npm is not significant. these results align with cahyaningrum & antikasari's (2017) results of eps & roa; satryo, et all., (2017) eps result; and endri's (2020) roa, which show a significant positive effect. also, it is partially aligned with öztürk's (2017) research which results in positive npm but is insignificant. however, these results are not aligned with the factors affecting stock returns in detected and non-detected earnings manipulation cases johan novanto and arthik davianti 46 roa results from the satryo, et al., (2017), reniati's (2020) eps result, and kusmayadi, et al., (2018) npm result, which show significant negative effects. meanwhile, the size variable has an insignificant negative impact on the stock return. thus, the h1, which states that profitability ratios positively impact non-detected manipulation, is partially accepted since the npm is insignificant and the size variable negatively influences the value of the stock return. this hypothesis result is not fully aligned with the previous research by har & ghafar (2015) and santosa (2019) express a positive effect of profitability ratios on stock return. the underlying reasons for this result vary. it could be due to regulations, nature, market, or even its management. those conditions might have differed for each company, which probably reduce or restraint the company's performance. multiple regression for detected manipulation the t-test results (table 6) show that size is the only independent variable that insignificantly affects the stock return. this detected manipulation data groups have degrees of freedom 59 and a two-tailed significance level of 0.025, resulting in the t-table value of 2.001. table 6. coefficientsa – detected unstandardized coefficients standardized coefficients model b std. error beta t sig. 1 (constant) -.068 .077 -.887 .379 eps 9.956e-5 .000 .505 2.419 .019 npm .001 .000 .488 2.543 .014 roa -.002 .001 -.738 -2.730 .008 size .007 .006 .144 1.188 .240 a. dependent variable: stock return source: spss version 26.0 (2021) from those significance values and t-table values, it can be concluded that both eps and npm significantly positively affect the stock return. on the contrary, roa has a significant negative effect on stock return, while the size variable has a positive impact yet it was insignificant. table 7. anovaa – detected model sum of squares df mean square f sig. 1 regression .013 4 .003 3.177 .020b residual .060 59 .001 total .073 63 a. dependent variable: stock return b. predictors: (constant), size, npm, eps, roa source: spss version 26.0 (2021) anova test result (table 7) shows that the significance value of the independent variable in the detected manipulation data group is 0.02, which is lower than 0.05. the result shows the eps, npm, roa, and size simultaneously affect the stock return significantly. the analysis through the f value also has the same results. the value of the f-table for the denominator of 60, nominator of 4, with 0.05 significance level is 2.525. it shows that the f-count, which is 3.177, is greater than the f-table. table 8 of the model summary shows that in the detected manipulation group, the result of the adjusted r square is 0.121. thus, eps, npm, roa, and size determine the value of stock return by 12.1%, while 87.9% is affected by another variable jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 37-50 47 table 8. model summary – detected model r r square adjusted r square std. error of the estimate 1 .421a .177 .121 .03196 a. predictors: (constant), size, npm, eps, roa source: spss version 26.0 (2021) the multiple regression equation of the detected manipulation data group above shows that the stock return value on the day after the annual financial statements are published is 0.067929 if other variables do not affect it. 𝑌2 = 𝛽0 + 𝛽1𝐸𝑃𝑆 + 𝛽2𝑁𝑃𝑀 + 𝛽3𝑅𝑂𝐴 + 𝛽4𝑆𝐼𝑍𝐸 + 𝜖 𝑌2 = −0.067929 + 0.000100 ∗ eps + 0.000972 ∗ npm + −0.001961 ∗ roa + 0.007292 ∗ size + 𝜖 while if there is 1 point of eps variable which influencing, the stock return value increases 0.000100. if the 1-point effect is from npm, it will add 0.000972 to the stock return value. when roa increases by 1 point, then the stock return value lessens as much as 0.001961. if it has 1 point of influence for the size variable, the stock return value will gain 0.007292. the detected manipulation hypothesis testing shows that simultaneously the independent variables have a significant effect on the dependent variable. also, it shows that the independent variables determine 12.1% of the dependent variable. at the same time, the partial test shows that eps, npm, and size positively influence the value of the stock return, although the effect of size is not significant. these results follow the eps result from cahyaningrum & antikasari (2017) and satryo, et al., (2017) results, and öztürk's (2017) npm results. meanwhile, reniati's (2020) eps and npm results from kusmayadi, rahman, & abdullah (2018) are despite these research results. on the contrary, roa influence is significantly negative toward the stock return value, and it is partially in accordance with satryo, et al., (2017) roa result even though insignificant. therefore, h2, which states profitability ratios negatively influence the stock return of detected earnings manipulation company, is partly rejected since eps and npm variables significantly give positive influences on the stock return value. this hypothesis result is not fully aligned with the previous research by beneish, lee, nichols, et al. (2013), lento & yeung (2017), al-shattarat, et al., (2018), and dakhlallh et al. (2020), which states that earnings manipulation leads to a decline in the company's future performance. the inharmonious output might be caused by the companies steadfastly conducting earnings manipulation and yet have not perceived the adverse aftermath of performance manipulation. conclusions and suggestion the stock return of manufacturing companies listed in the indonesia stock exchange from 2016 to 2019 is simultaneously affected by profitability ratios for non-detected and detected earnings manipulation. for the non-detected manipulation, the eps and roa variables significantly affect stock return, while npm is insignificant. the eps and npm have a significant positive effect for the detected earnings manipulation, while roa has a negative and significant effect on stock return. the control variable, firm size, in non-detected has a negative effect, while in detected earnings manipulation has a positive effect on stock return, and both effects are insignificant. the detected result indicates that if earnings manipulation alters reporting that increases eps, npm, and size, it could increase the stock price. therefore, it means a stock price incentive is the company's result of earnings manipulation, which shows how aligned manipulation is with positive accounting theory. also, the research results denote that several profitability ratios other than eps have a contrary effect on the detected and non-detected earnings manipulation. therefore, it indicates that earnings manipulation influences a factors affecting stock returns in detected and non-detected earnings manipulation cases johan novanto and arthik davianti 48 company's profitability ratios. thus, investors should examine the company's earnings manipulation status for a better profitability ratio analysis for investing. additionally, the various ratios effect exemplify profitability ratios should not be hypothesized as a whole. nonetheless, the hypothesis is for each profitability ratios component. also, the results point out that for the non-detected group, its independent variable only determines 9.1% of the dependent variable, while for the detected group is only 12.1%. therefore, the researcher suggests that future researchers include other ratios such as solvency, liquidity, and efficiency. furthermore, future researchers should use an average or more extended period of stock return to represent stock price changes better. references al-shattarat, b., hussainey, k., & al-shattarat, w. 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(1990). positive accounting theory: a ten year perspective. the accounting review, 65(1), 131–156. http://www.jstor.org/stable/247880 microsoft word 3c4a-739a-41f1-ee65 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.12-26 12 the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo1. nur cahyonowati2 master of accounting, diponegoro university, semarang, indonesia1,2 article info abstract article history: received: may 23,2022 revised: may 29, 2022 accepted: jun, 20, 2022 this paper aims to investigate the result of machiavellianism, love of money, and internal control, on the inclination of asset misuses in the workplace, especially in the state-owned company xyz in semarang. this study used survey method to collect data from employees of a state-owned company in semarang city. the data consisted of 161 questionnaires which were processed using warppls 7.0. the finding showed that machiavellianism and love of money, affects positively on the tendency of asset misuses in bumn companies. meanwhile, internal control affects negatively on the asset misappropriation trend in bumn companies. the findings of this study provide two points of contribution. first of all, forensic accounting researchers who are interested in asset misuse topics need to consider the psychological characteristics of the employee. second of all, the findings can be implemented by the xyz company to consider the psychological state when recruiting new employees as well as assessing the effectiveness of internal control to prevent fraud. keywords: machiavellianism; love of money; internal control; tendency to misappropriation of assets. correspondence: farlina wahyu listyo farlinawahyulistyo@gmail.com. introduction asset misuse have become a common fraud act in various fields of work, both in the private and government sectors. a survey and study from the acfe (association certified fraud examination) in the 2020’2 rttn (report to the nation) suggested that asset misuse is the most typical fraud – 86% of the total case was caused by asset misuse (acfe, 2020). if this issue is left undetected then it may lead to an enormous loss as well as bankruptcy. a lot of fraud cases were caused by the internals of a company, such as employees, the management department, and even the company owners, which increased rapidly in the last few years (nigrini, 2019; asmah et al., 2020; zahari et al., 2020). the studies mentioned earlier were focusing on financial fraud statements without considering other fraud types. on the other hand, according to the acfe’s analysis, it was found that the case of asset misuses in 2016 increased – it occupied 83,5% of the total case, which also increased to 89% in 2018 (acfe, 2016; acfe, 2018). forensic accounting researchers are still focusing on the fraud of financial statements instead of asset misuse, ironically. thus, asset misuse is a fascinating topic to research, nonetheless. according to the acfe (2020), fraudulence can be classified as an asset misuse when employees steal or misuse organizational resources, such as stealing company cash, falsifying billing statements, using work hours for personal matters, and taking advantage of organizational resources for personal gain (internet connections, tools, and so on). the numerous cases of asset misuse in the workplace occurred because those were the most uncomplicated fraud – everyone can be part of it regardless of their position in a company (koomson et al., 2020; zahari et al., 2020). fraud, especially asset misuse by employees, has become a global phenomenon. a few of those cases in the private sector have been widely researched. however, the research has not focused on the government sector, which is often identified with the lack of company control on using resources and the employees’ negative attitude. this idea arises due to an argument the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo,nur cahyonowati 13 that the company does not belong to anyone thus the employees tend to do whatever they want in the workplace (koomson et al., 2020). the lack of supervision and ignorance of employees can trigger fraud cases in government sectors. the occurrence of fraud in the government sector will affect their ability to provide services and carry out their role in supporting the country, which may reduce the public confidence in the performance of the government-owned enterprise. that kind of phenomenon makes the fraud in the government-owned companies urgent to investigate. research about asset misuse issues generally discusses the crucial factors that cause the misuse within the perspective of fraud theory, such as fraud triangle, fraud diamond, and fraud pentagon. a study conducted by koomson et al (2020), for instance, analyzed the circumstances that lead people to misuse the company’s assets from the perspective of s.c.o.r.e. another researcher who previously was a model named bakri et al (2017) analyzed how to minimize asset misuse through integrity and elements of fraud risk, based on the fraud triangle theory. this result from that study contributes to develop more studies about asset misuse. however, the existing research tends to ignore traits in a person such as machiavellianism and love of money. some previous researchers such as bakri et al (2017); said et al (2018); and owusu et al (2021) investigated fraud acts by implementing the fraud triangle theory, this study resolved the attribution theory to investigate fraud. there are two factors in attribution theory that determine individual behavior, namely internal forces and external forces. machiavellian and love of money are two of several individual behaviors from the internal forces that influence a person to cheat. meanwhile, the individual’s confidence in the effectiveness of the company’s internal control is believed to be the external force that influences a person to commit fraud. this study examined the impact of machiavellianism and love of money personalities that might exist in each employee and then influence them to commit fraud. other than that, this study also analyzed the employee opinions on the effectiveness of the internal control of the company and how it contributes to the tendency of each committing to asset misuse. this is the novelty in this research, which will broaden the literature knowledge of fraud types in the workplace. it was done by investigating the acts that receive the least attention, which is asset misuse this case has developed massively and is considered difficult to detect. hopefully, this research can contribute to the research development on asset misuse, especially on how crucial it is to have awareness towards individual’s psychology, specifically on machiavellianism, the love of money traits, and how the employees perceive the effectiveness of their company’s internal control. other than that, this study will also contribute to the xyz organization, a government-owned enterprise in semarang, to identify the employee behaviors which may lead to asset misuse in the workplace. this thing is useful to build the right strategy to prevent asset misuse. as a result, fraud acts in the workplace can be minimalized. literature review attribution theory the attribution theory was found in behavioral research which was first coined by fritz heider in 1958 which argued that individual behavior is determined by internal forces and external forces (harvey, 1984). this study used the attribution theory due to the relevance to explaining the causes and behavioral motives of an employee who tends to misuse company assets at work by looking at the personal characteristics of the employee and the external factors or the employee's perception of the company's internal control effectiveness. the attribution theory provides a compelling representation of one’s behavior reality, especially when it comes to how an individual perceives an event by knowing the argument or reason for his or her behavior (morissan, 2013). it also means that any research about individual behaviors can be jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.12-26 14 implemented to know the characteristics of that person. hopefully, it can also predict a person’s actions when dealing with specific circumstances. likewise, this study investigates the factors that influence asset abuse seen from two strengths, namely internal strength and external strength. internal strength is seen from the psychological side of employees and external strength in terms of the effectiveness of the company's internal control. these two sides are very important to analyze in terms of the tendency of asset abuse by employees, because the perpetrators will hide their fraudulent actions neatly so that they are not easily detected. asset misappropriation misappropriation of assets occurs when employees commit a fraud or deception to misuse the resources owned by the company (kazemian et al., 2019). according to tuanakotta (2010), asset misappropriation is a form of fraud committed by illegal possession and embezzlement of government assets to enrich oneself and use these assets for personal gain, which is usually done by employees who work in company. misappropriation of assets is divided into two major parts, namely cash and non-cash. each of these sections is classified into several more categories, namely larceny, skimming and financial disbursement. misappropriation of assets referred to here is the misappropriation or taking of company resources by individuals for their personal interests. perpetrators of misappropriation of assets usually hide their fraud so that it is difficult for companies to detect them. the company also does not feel that fraud has occurred because it is carried out little by little by the perpetrators. therefore, this study focuses on asset abuse because it has a high occurrence rate and is easy to do if the company's internal controls are not effective. machiavellianism a machiavellian attitude is defined as a personality trait that puts less emphasis on personal relationships by ignoring conventional morality and exhibits low ideological commitment (christie and geis, 1970). the machiavellian personality is touted as one of the major causes of unethical behaviors with manipulative tendencies (gois, 2017). murphy (2012) also argues that machiavellianism is an inherent factor that influences someone to cheat. individuals with this personality also tend to have trust issues, a tendency to manipulate, keep everyone under control, and put their status on top of everything (triantoro et al., 2020). several studies, such as limanago (2020) and nugraha & etikariena (2021) suggested that the machiavellian personality had a significant positive impact on fraud. love of money the love of money, on the other hand, describes a personality that takes money on top of everything. a person will do any possible way to get money, including cheating (pradanti, 2014). the love of money behavior can affect a person's demeanor. for instance, a person with financial limitations has a higher tendency to cheat due to greediness; humans don’t get satisfied with what they have easily. love of money personalities are considered an influence that provokes a person to commit fraud. a person with a passion for money high will do various ways so that get the money he wants. one of the efforts made by the perpetrators is the misuse of assets. misappropriation of assets here can be done by perpetrators by taking company cash for their personal interests. internal control machiavellianism and love of money are internal forces of each individual. meanwhile, the individual’s confidence in the effectiveness of the company’s internal control is believed to the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo,nur cahyonowati 15 be the external force that influences a person to commit fraud. internal control is a factor that shuts the opportunity for fraud acts in an organization (koomson et al., 2020). the company's internal control is effective and robust if the authority can close all the gaps that encourage asset misuse. however, poor internal control may encourage the fraud subjects to take advantage of the gaps and possibilities to involve in a fraud act. effective internal control is also needed so that at least it can make it difficult for fraud perpetrators to commit fraudulent acts and make fraud perpetrators think long about committing fraud. below is the theoretic framework that shows how each variable in this study is connected. figure 1. the theoretical framework h1 (+) h2 (+) h3 (-) source: research data, 2022 hypotheses development the effects of machiavellianism on asset misuse the attribution theory suggests several internal aspects of machiavellianism influence one’s attitude. such factors include a few of personality traits, such as aggressiveness, exploitative tendency, dishonesty, and manipulative – those things may arise when the person wants to reach a goal. they won’t even consider others’ rights and feelings (t. l. p. tang & chen, 2008). attribution theory helps to understand individual behavior by arranging pieces of information to come up with plausible explanations such as the presence of machiavellianism in employees. viewing from the perspective of theory, the machiavellian nature can make an individual become ignorant of ethics and morality. thus, they tend to be unethical to reach their goals. those with the machiavellian personality will try hard to get what they want and they will go through any possible way, even if they have to cheat. it means that if an employee has this machiavellian personality then the chance of asset misuse is high too. for instance, they will use company resources for their benefit. the nature of machiavellianism will have a bad impact on employees because it will cause a decrease in trust in the employees themselves because of the lack of integrity. if the fraud is not detected and found as early as possible, a huge loss to the related company may become inevitable. gonzales & kop (2017) found that there are four types of personalities that can predict the tendency of fraud – one of those personalities is machiavellianism. other than that, lestari (2018) suggested that an individual with machiavellianism has a higher tendency to commit financial statement fraud in the use of village funds. those with machiavellian personalities are also considered as people who have a significant positive impact to commit corruption, according to limanago (2020) and y. a. nugraha & etikariena (2021). similar research was also conducted by aziz (2015) who found that the higher the machiavellian trait in a person, machiavellianisme love of money internal control tendency of asset missapropriation jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.12-26 16 the more likely they are to behave unethically. in line with the thoughts of the researchers above, this study proposes the following hypotheses: h1: machiavellianism contributes to individuals desire to commit asset misuse. the love of money impacts on asset misuse there are quite a lot of reasons why a person involves in a corrupt act; earning money is one of them. this is in accordance with attribution theory which emphasizes a person's behavior from his internal strength, namely his love of money. this love for money can be in the form of material money and can also be realized in the form of objects or other tangible goods that are obtained from the money they have. for most people, money is everything – they can do and get whatever they want with the money. thus, it is not something surprising if a lot of fraud acts are caused by money. according to t. l. tang & chiu (2003), love of money is one of the factors that encourage a fraud act. singhapakdi et al. (2013) suggested that individuals who love money can provoke ethical crisis issues. money is considered the main thing to motivate employees, being used for the performance measurement, and a unit that reflects the financial ability of one. people surely have different perspectives when it comes to money. money could be the measurement of success, a symbol of wealth, and a motivation to take actions or steps. those perceptions, however, could lead an employee to do anything to get money – not only to fulfill the primary needs but also gets into greediness (rahmawati & riyanto, 2013). the love of money personality has a huge impact on one’s tendency to conduct asset misuse. it is caused by the possible false actions in the workplace, including but not limited to stealing, lying, and imposition of undue fees. the more love for money a person has, the higher possibility asset misuse will be conducted. the empirical evidence from suryandari & pratama (2021) and lestari (2018) suggested that if a person has a higher love of money trait then the tendency of fraud most likely increases too. another empirical evidence from rahmawati & riyanto (2013) found that love of money personality contributes on one’s practice on earning management. furthermore, this study proposes the following hypothesis: h2: love of money contributes individuals to conduct asset misuse. the impacts of internal control on asset misuse an external force that is no less important in influencing a person's behavior in committing fraudulent acts is his knowledge of the good and bad of the company's internal controls. an organization must ensure that the internal is adequate. without doing so, it will be difficult to reach the organization’s goals. within the context of the attribution theory, the drawback and strength of the internal control can affect how a person takes an action in various conditions. for instance, if the internal control in a company is poor, an employee may commit fraud and misuse the assets for personal gain. thus, the existence of robust internal control is essential for a company, especially to repress asset misuse at work. on the other hand, how the employee perceives a company’s internal control effectiveness also influences the confidence and tendency to commit fraud and vice versa. apabila pengendalian internal dalam suatu oraganisasi sudah berjalan sesuai dengan standar prosedur operasional, maka tindakan fraud dapat diminimalisasi (janiman, roni mulyanto, 2022). a study conducted by nugraha & bayunitri (2020) found that internal control affects significantly on preventing fraud actions in banking companies. another empirical evidence in desviana et al. (2020) also showed a similar result. it was found that an effective internal control reduces the fraud possibility in the management of village funds. and according to rendika (2013) the implementation of spip (government internal control system) has a significant negative effect on asset abuse, so the more effective the level of internal control of a government the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo,nur cahyonowati 17 agency, the lower the opportunity for employees to find loopholes to commit fraud. moreover, the more effective internal control of a company, the more difficult an employee to commit fraud. according to that statement, the hypothesis is: h3: effectiveness of internal control reduces the tendency of asset misuse. research methods population and sample the subject of this research is the employee of the xyz company, a government-owned enterprise in semarang. respondent population in this study is 161 employees of the xyz company, a government-owned enterprise in semarang. to collect the sample, the researcher used a censused method so that all the population can be the research samples. the questionnaire distributed to the respondents is anonymous to avoid any bias. research instruments this study is using a quantitative approach. it verifies the hypothesis by testing the effects of existing variables on the tendency of asset misuse. this study uses the primary data as the sources, where questionnaires are the main tool to collect data. the researchers divide those questionnaires into two parts, a and b. the a section consists of questions about the demographic characteristics of respondents. meanwhile, the b section asks the respondents to rate their level of agreement with the designated variables. data collection technique to collect the data, the questionnaire is distributed directly to all respondents and the answers are collected a week after. this method is necessary because several respondents work on shifts – a week is enough to collect data from all respondents. variable measurement this study uses four variables, such as the tendency to asset misuse as the dependent variable, while the other three independent variables include machiavellianism, love of money, and the effectiveness of internal control. to measure the tendency of asset misuse, this research adopts the instruments from koomson et al. (2020) that consist of nine pieces of questions with the 1-5 likert scale – 1 means the lowest and 5 means the highest. on the other hand, the variable machiavellianism is measured by using the question indicator from christien & geis (1970); suryandari & pratama (2021) which consists of 15 questions with the 1-5 likert scale – 1 means the lowest and 5 means the highest. the measurement of the love of money variable is carried out by using instruments from tang & chen (2008), which consist of 8 questions with the 1-5 likert scale – 1 means the lowest and 5 means the highest. the effectiveness of internal control is measured by using indicators from koomson et al. (2020) that consist of 9 questions with the 1-5 likert scale – 1 means the lowest and 5 means the highest. data analysis technique later, the researchers process and develop all the data by using the sem (structural equation model) approach with the pls (partial least square) base. after that, researchers test hypotheses using statistical analysis with the help of warppls 7.0 software to get the most accurate output to draw a conclusion. this study uses a reflective construct so it is necessary to test the validity and reliability of the construct before testing the hypothesis. the main stages in the sem-pls analysis using the warppls 7.0 application are: 1. evaluation of the measurement model (outer model). this study uses a reflective construct so it is necessary to test the validity and reliability of the construct before testing the hypothesis. the analysis is convergent validity, discriminant validity, and composite reliability. 2. evaluation of the structural model (inner model) jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.12-26 18 this test is to test the structural model with the analysis of r-squares, q-squares, f-squares and goodness of fit. 3. hypothesis test after being declared valid and reliable and having a fit model indicator, a hypothesis test is carried out. then read the results by looking at the path coefficient. results and discussion the location of this research was at the xyz company, a state-owned enterprise in semarang. as the primary data, the questionnaires were distributed to all existing employees as many as 161 respondents. the answers were collected a week after and those were processed for the next stage of research. all the answers that have been collected were then processed using spss to analyze descriptive statistics from respondents. the following is a table of respondents' descriptive analysis results. table 1. respondent demographics no description total percentage i gender 1. male 38 24% 2. female 123 76% ii age 1. 20 30 year 43 27% 2. 31 40 year 74 46% 3. 41 50 year 32 20% 4. > 50 year 12 7% iii education 1. sma/smk/sederajat 8 5% 2. diploma 3 63 39% 3. s1 / diploma 4 80 50% 4. s2 10 6% iv experience 1. 1 – 5 year 40 25% 2. 6 10 year 59 37% 5. > 10 year 62 38% source: research data, 2022 the composition of respondents in terms of gender shows that female respondents dominate more than male respondents, namely 123 female employees (76%) and 38 male employees (24%). in terms of age, that is, the majority of respondents are in the age group of 31 40 years. the details are respondents with the age group of 31 40 years by 46%, the next sequence is respondents with the age group of 20 30 years by 27%, the age group of 41 50 years by 32% and the rest aged > 50 years by 7%. most of the respondents have an education level at the level of s1/equivalent which is indicated by a percentage of 50%, namely 80 people. furthermore, the diploma level 3 is 39%, namely 63 people, the master's level is indicated by a percentage of 6%, namely 10 people, and the remaining high school level is equivalent with a percentage of 5%, namely 8 people. the length of service of respondents is almost evenly distributed in three levels, namely 37% of 610 years of service, > 10 years of 38%, and 25% of 1-5 years of service. table 2 descriptive statistics n theoretical empirical the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo,nur cahyonowati 19 minim um maxi mum media n mini mum maxi mum mean std. deviation machiavellianisme 161 15 75 45 39 75 60.99 7.928 love of money 161 8 40 24 19 40 33.47 4.395 internal control 161 9 45 27 9 27 16.28 4.745 tendency to fraud 161 9 45 27 21 45 37.22 5.115 source: research data, 2022 table 2 shows that empirically the lowest value of machiavellianism is 39 while the highest is 75, which when compared to the theoretical value (median) can be categorized as high. the empirical average of 60.99 also has a high value compared to the theoretical value. overall, it shows that respondents' answers about the nature of machiavellianism tend to be higher empirically than theoretically. the same thing is also shown by the love of money variable and the tendency to fraud variable, which empirically both manage to be higher than in theory. in the contrary, the internal control variable comes with as minimum as 9 and as maximum as 27. this variable also has in contrast to the internal control variable which has a minimum value of 9, a maximum an average value of 16.28 and a standard deviation of 4.745, which when compared to the theoretical value, the minimum value is 9, the maximum is 45 and the average is 27, then this shows the respondent's answer. about the company's internal control is low. these results illustrate that almost all questions on internal control that lead to a tendency to fraud are answered on a scale of 1 or 2 which means strongly disagree and strongly agree. thus, employees perceive that the company's internal control is good, so they will tend not to abuse organizational assets for personal gain. evaluation of the measurement model (outer model) this method is required to measure the connection between the indicators and their latin variables. the tests are including: a. convergent validity the output value from the convergence validity is the load factor of the latent variable and its indicators. expected value >0.7. however, a load factor value of 0.5 is considered sufficient for the development of research instruments and the construct development stage (hair et al., 2017). the results of table 3 below show that all of the questionnaire items are in the range of 0.6-0.7 so that convergent validity is met and they can be used as indicators of each variable. table 3 confirmatory factor analysis test results no indicator code loading factor type p value tendency of fraud 1. kf1 0.842 reflective < 0.001 2. kf2 0.782 reflective < 0.001 3. kf3 0.759 reflective < 0.001 4. kf4 0.782 reflective < 0.001 5. kf5 0.819 reflective < 0.001 6. kf6 0.839 reflective < 0.001 7. kf7 0.760 reflective < 0.001 8. kf8 0.819 reflective < 0.001 9. kf9 0.709 reflective < 0.001 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.12-26 20 no indicator code loading factor type p value machiavellianisme 1. m1 0.764 reflective < 0.001 2. m2 0.690 reflective < 0.001 3. m3 0.764 reflective < 0.001 4. m4 0.814 reflective < 0.001 5. m5 0.729 reflective < 0.001 6. m6 0.671 reflective < 0.001 7. m7 0.794 reflective < 0.001 8. m8 0.645 reflective < 0.001 9. m9 0.712 reflective < 0.001 10. m10 0.643 reflective < 0.001 11. m11 0.814 reflective < 0.001 12. m12 0.729 reflective < 0.001 13. m13 0.794 reflective < 0.001 14. m14 0.645 reflective < 0.001 15. m15 0.737 reflective < 0.001 no indicator code loading factor type p value love of money 1. lom1 0.826 reflective < 0.001 2. lom2 0.849 reflective < 0.001 3. lom3 0.766 reflective < 0.001 4. lom4 0.626 reflective < 0.001 5. lom5 0.825 reflective < 0.001 6. lom6 0.745 reflective < 0.001 7. lom7 0.826 reflective < 0.001 8. lom8 0.825 reflective < 0.001 no indicator code loading factor type p value internal control 1. ic1 0.906 reflective < 0.001 2. ic2 0.861 reflective < 0.001 3. ic3 0.668 reflective < 0.001 4. ic4 0.861 reflective < 0.001 5. ic5 0.906 reflective < 0.001 6. ic6 0.705 reflective < 0.001 7. ic7 0.906 reflective < 0.001 8. ic8 0.868 reflective < 0.001 9. ic9 0.668 reflective < 0.001 source: research data, 2022 b. discriminant validity a value that can be used to test the validity of the discriminant is the ave (average variance extracted) value. it evaluates the correlation between variables in each configuration model. if the ave value is greater than 0.5, the model is considered valid. the results of the warppls output from this study, on the other hand, show that the ave values for all variables are greater than 0.5. this shows that the load factor configuration values for all question variables in this study meet the requirements of the validity test. other than that, the indicators for all configurations in this study are eminently correlated (see table 4). c. composite reliability the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo,nur cahyonowati 21 the researcher perform the reliability test after going through the validity test. the reliability test, on the other hand, is conducted to prove the accuracy and consistency as well as the instrument accuracy when measuring each configuration. the results of the reliability test are shown in table 4. this can be seen from reliable values of the cronbach alpha and composite. this table shows that each value of the cronbach’s alpha and composite are empirically reliable. all of these are above 0.70, thus all variables are reliable. table 4 validity and reliability test results using warppls testing parameter value rule of thumb conclusion validity average variances extracted tendency to fraud 0.626 >0.50 valid machiavellianism 0.536 >0.50 valid love of money 0.623 >0.50 valid internal control 0.677 >0.50 valid reliability cronbach’s alpha tendency to fraud 0.925 >0.70 reliable machiavellianism 0.937 >0.70 reliable love of money 0.912 >0.70 reliable internal control 0.938 >0.70 reliable reliability composite reliable tendency to fraud 0.938 >0.70 reliable machiavellianism 0.945 >0.70 reliable love of money 0.929 >0.70 reliable internal control 0.949 >0.70 reliable source: research data, 2022 evaluation of the structural model (inner model) evaluation of the structural model (inner model) includes model fit tests, r2, q2 and f2. before testing the path factor and the significance of r2, it requires to run a model fit test. model fit test the model fit test is conducted to ensure if the model fits the data. the model fit test has three indicators: average path coefficient (apc), average r-squared (ars), and average variance factor (avif), with a p-value of <0.05 and an avif of <5. the model accuracy test in this study aims to prove that proposed and constructed model is appropriate. table 4, on the other hand, shows the output results and rules of thumb for warppls. these results indicate that each indicator passed the model fit test. table 5 model fit testing model testing value rule of thumb conclusion apc (average path coefficient) 0.331 (p<0.001) p <0.05 model fit ars (average r-squared) 0.773 (p<0.001) p <0.05 model fit aars (average adjusted r-squared) 0.769 (p<0.001) p <0.05 model fit avif (average block vif) 2.222 ideally<3.3 model fit afvif (average full collinearity vif) 3.078 acceptable if <5 model fit gof (tenenhaus gof) 0.690 large >0.36 model fit jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.12-26 22 spr (sympson's paradox ratio) 1.00 ideally =1 model fit rscr (r-squared contribution ratio) 1.00 ideally =1 model fit ssr (statistical suppression ratio) 1.00 acceptable if <0.7 model fit nlmcdr (non-linear bivariate causality direction ratio) 1.00 acceptable if <0.7 model fit source: research data, 2022 r2, q2 analysis the higher the r-squared value, the better of model. the results of this test show an rsquared value of 0.773 which means that 77.30% of the variance of the endogenous/criterion constructs can be explained by the hypothesized constructs that can affect it. while the rest is explained by other variables outside of this study. the results of q2 in this study showed a value of 0.772 (greater than 0 (zero)). it means that this research model shows good predictive validity. the predictions made by the research model are considered relevant. table 6 coefficient of determination r-squared coefficients 0,773 77,30% q-squared 0,772 source: research data, 2022 f2 analysis menu effect size for path coefficients can be used to analyze the value of f-squares. the effect size value can be viewed from three categories, namely weak (0.02), medium (0.15) and large (0.35) (hair et al., 2017). the results of the f-squares analysis can be seen in the following table 7. based on the table 7, it can be concluded that all variables show a large f2 value, so these variables have an important role from the practical perspective of the model. tabel 7 hasil analisis f2 var. laten nilai kesimpulan machiavellianism 0.287 nilai f2 besar love of money 0.234 nilai f2 besar internal control 0.253 nilai f2 besar source: research data, 2022 hypothesis test hypothesis testing in this study requires to administer empirical evidence about the truth of the arguments. by testing the hypothesis, it was found the interaction between construct. the results are shown through the path coefficients and the level of significance (p-value). the level of significance used in this study is 5%. the output of the warppls 7.0 application is shown in figure 1. see table 7 to check the summary of the processed research model and the coefficients. according to figure 2 and table 8, machiavellianism and the love of money variables suggests a significant positive impact on asset misuse trends. meanwhile, the internal control variable suggests a significant negative result. this is in line with the previous hypothesis. the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo,nur cahyonowati 23 1. machiavellianism shows a significant positive impact on asset misuse trends, the significance value <0.01 is less than 0.05 so the first hypothesis is supported. 2. love of money affects positively and significantly on asset misuse trends, the significance value <0.01 is less than 0.05 so the second hypothesis is supported. 3. internal control proves a negative yet significant impact on asset misuse trends, the significance value <0.01 is lower than 0.05 supports the third hypothesis. table 8 summary of hypothesis test results effect coefficient significance (p) conclusion machiavellianisme tendency to fraud 0.36 p <0.001 supported. love of money tendency to fraud 0.31 p <0.001 supported. internal control tendency to fraud -0.33 p <0.001 supported. * rule of thumb p value <0,05 source: research data, 2022. figure 2 model of hypothesis testing results source: research data, 2022. discussion the effect of machiavellianism on asset misuse trends after conducting a series of steps, the results show that the machiavellianism variable suggests a significant positive impact on asset misuse trends. this means that the greater the machiavellian nature of an employee, the greater the tendency for asset misuse to be carried out. according to empirical evidence, respondents gave the highest answer on the machiavellianism variable compared to other variables. so it becomes natural if the first hypothesis is supported empirically. in the context of the attribution theory, there is a high level of machiavellianism in an employee, i.e. an employee will influence the other employee to behave negatively or manipulative, because of the personal motivation of the employee (triantoro et al., 2020). an employee who has this machiavellian nature tends to disobey the rules, wants to take advantage of the situation for personal gain deliberately, and the most worrying thing is the tendency to jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.12-26 24 asset misappropriation. respondents' answers are more focused on prioritizing their own interests without caring about the surrounding environment. the existence of machiavellianism also has a bad influence on an employee because it makes people lose the trust of those around them due to a lack of integrity. thus, the nature of machiavellianism is one of the factors driving the occurrence of asset misuse that comes from within the individual. this finding strengthens the findings of yusra & utami (2018) which shows that machiavellian has a significant effect on ethical perceptions of accounting students at malikussaleh university. the research of finhandoko and achsin (2014) also states the same thing, namely the machiavellian nature will show behavior that leads to an attitude of prioritizing personal gain without thinking about the good and bad of the way it is done. another research that was conducted by utami et al. (2019) found that moral considerations such as cheating intentions are influenced by machiavellian personality. high machiavellian individuals tend to be selfish and prioritize results over process. the effect of love of money on asset misuse trends meanwhile, the hypothesis testing has shown that the love of money trait contributes a significant positive impact on asset misuse. this can be interpreted as meaning that the higher the love of money personality in an individual, the more likely it is to misuse the company asset at work. empirically, it is also proven by statistically-high answers from the employee, although not as high as machiavellianism. this is what makes the second hypothesis accepted because it is positively related. the love of money trait in a person can make someone behave unethically. essentially, all the asset misuse cases are related to money. a person will do anything possible to fulfill his or her needs, including committing fraudulent and unethical actions, due to the love of money trait. the nature of love of money that exists in a person can lead someone to act unethically which results in misuse of company assets. this is in accordance with attribution theory which states that behavior is influenced by the individual's internal forces. the love of money personality level in an individual may also influence the attitude to solve any money-related issue. for instance, the financial limitations of an individual to fulfill a lavish lifestyle may lead to cheating and fraudulence. the statement is in line with yusra & utami (2018), which suggested the connection between the love of money trait and accounting students’ ethical perception. another study conducted by suryandari & pratama (2021) also found that the love of money trait is a determinant factor of corruption in village funds – the findings are more specific. other studies by tripermata (2016) and azizah (2017) research which found that a person's love for money can affect a person's tendency to commit financial statement fraud. the effect of internal control on asset misuse trends based on the hypothesis test result, the internal control affects negatively on asset misuse trends, following the previous hypothesis. meanwhile, still based on the tests, the internal control in the company is adequate – it was shown by the respondents’ answers which didn’t lead to any fraud tendency. effective internal control, on the other hand, makes the employee avoid asset misuse at work. this empirical evidence is in line with attribution theory which states that a person's behavior also comes from external forces, that is, if the circumstances outside of him, namely the effectiveness of the company's internal control, are good, then the perpetrator does not have a loophole to abuse assets. also, a good internal control minimizes the opportunity to misuse the company assets as well as gives no space for such actions. thus, an employee will think twice before committing asset misuse in the workplace. the empirical results can also be implemented to minimize any asset misuse. therefore, it is expected that the government-owned enterprise in semarang can improve its internal control. the influence of machiavellianism, love of money and internal control on the tendency of asset misuse in government-owned enterprises xyz in semarang farlina wahyu listyo,nur cahyonowati 25 similar findings were also found in desviana et al. (2020) which suggested that internal control affects the fraud tendency in the management of village funds. this research is also in line with firmansyah (2018) which states that internal control activities affect the occurrence of fraud. so, internal control provides reasonable assurance (not absolute guarantee) because of the possibility of collusion from various employees in the company. conclusion as mentioned earlier, the purpose of this study is to investigate the impact and influence of machiavellianism, the love of money trait, and the company’s internal control towards asset misuse trends in the xyz company, a government-owned enterprise in semarang. according to the findings, the respondents had a high indication of machiavellianism and developed the love of money trait. the employee also believed that the company had delivered effective internal control. furthermore, the hypothesis test result suggested that machiavellianism and the love of money trait suggested a significant positive impact on asset misuse trends. it means that the company must improve the attitude of all employees and prioritize a good attitude when it comes to recruitment. meanwhile, the company’s internal control didn’t urge the employee to conduct asset misuse. all in all, the company has adequate internal control but there will always be room for improvement. the findings of this study provide two points of contribution. first of all, forensic accounting researchers who are interested in asset misuse topics need to consider the psychological characteristics of the employee. second of all, the findings can be implemented by the xyz company to consider the psychological state when recruiting new employees as well as assessing the effectiveness of internal control to prevent fraud. limitations however, this study has its limitations. even though it examines several things, such as machiavellianism, the love of money trait, and the company’s internal control on asset misuse trends in a government-owned enterprise, the results are not generalized. therefore, future studies on other organizations are necessary to test the findings' consistency. references acfe. 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(2020). organisational fraud: a discussion on the theoretical perspectives and dimensions. journal of financial crime, 27(1), 283–293. https://doi.org/10.1108/jfc-04-2019-0040 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 83 97 the effect of siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports (the study of villages in simeulue regency, aceh province) ali warsaleh1, darwanis2 dan indayani3 magister of accounting, faculty of economics and bussines, universitas syiah kuala1 faculty of economics and bussines, universitas syiah kuala2,3 article info abstract article history: received: september 3rd,2022 revised: february 20th,2023 accepted: may, 17th , 2023 the goal of this research is to ascertain the impact of the installation of siskeudes, training of village machinery, internal control system, and financial reports for the village' quality in simeulue regency, aceh province. the population included 138 villages in simeulue regency with a census sample of 138 villages. the respondents comprised three individuals from each town, totaling 414 respondents. multiple linear regression was carried out in this study utilizing the spss software for data analysis. the outcomes revealed that the implementation of siskeudes, technical training, these internal control systems have a favorable and notable impact on the caliber of the financial reports for the village. in simeulue regency. the implementation of siskeudes has positive effects on the quality of financial reports for the village in simeulue regency. the internal control system and technical training had a good impact on the simeulue regency financial reports for the village as well. the finding's implications are anticipated to serve as the foundation for the implementation of siskeudes, technical training for village authorities, and an internal control mechanism by policymakers. also, this serves as a useful directive for communities to handle their funds. keywords: financial reports siskeudes training internal control system correspondence: darwanis darwanis.fe@unsyiah.ac.id how to cite (apa style): warsaleh, ali., darwanis., indayani. (2022). the effect of siskeudes implementation, village apparatus training, and internal control system on the quality of financial reports for the village. jurnal akuntansi,83 97 introduction a village is regarded as a legal community unit under republic of indonesia law number 6, which was passed in 2014. with the ability to plan and control its government affairs, it has regional limits. it also has rights to the source of income or customary rights that are acknowledged and protected by the indonesian system, as well as the interests of local communities in accordance with community initiatives. the village chief is designated as the head of the local administration, and one of his responsibilities is to oversee the money and other resources of the community. the village receives funding from the central and regional budget funds in which every year, all villages throughout indonesia receive a large portion of funding distributed proportionally by districts and cities (fathia & indriani, 2022). from 2015 until 2021, the central government has disbursed a village fund budget of rp. 400.1 trillion as quoted from liputan6.com, monday (20/12/2021). using information from the community and village empowerment service department of simeulue regency, from the same year, this regency received rp. 692.2 billion of the village funding. the central government has granted full authority to each village through village autonomy to manage village finances to improve community welfare through an even development and rural economic development. thus, honesty and justice from the village apparatus are highly required to manage the funds (karimah et al., 2014). a high portion of funds managed by village officials seems vulnerable to potential fraud. in the period 2015 to 2021, indonesia corruption watch (icw) noted that there had been 676 defendants with state losses of rp. 111 billion committed by unscrupulous village officials (suharti & rumsari, 2021). in regard to the fraud of village funds, aceh province in 2018 was positioned at 83 the effect of siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports (the study of villages in simeulue regency, aceh province) ali warsaleh, darwanis dan indayani the fourth rank, with 22 out of 96 cases taking place all over indonesia (fathia & indriani, 2022). in 2021, some individuals of the village apparatus were also stipulated as suspects, such as in pidie regency. one of the heads of the village was enacted as a suspect by the pidie district attorney (liputan6.com, 2021). fraud in the administration of village money is an issue also took place in simeulue regency by stipulating a suspect of a village head (analisaaceh.com, 2021) for allegedly misusing the village fund for the 2018 and 2019 fiscal years. typical frauds that frequently occur at the village level include illegal use of village treasuries, mark-ups on goods/services expenditures, abuse of authority, incomplete and inaccurate accountability reports, and lack of amount of work realization from the planning stated in budget for village revenue and expenditures (apbdes), and tiered control that has not been optimally implemented. this situation is likely to continue and develop evenly in the villages in simeulue regency. the misuse of village finances is strongly influenced by several factors. thus, it is necessary to conduct research that potentially becomes the input for policymakers and the village apparatus with the expectations that some deviations or fraud connected to village financial administration might be minimized, especially in the villages in simeulue regency. from the above explanation, it can be perceived that some weaknesses appear in the presentation of financial reports for the village. when the financial reports do not satisfy the qualitative characteristics of the required information, it potentially contains some fraud. theoretically, as mentioned by some researchers, in regard to the problems experienced by villages, it is revealed in the presentation of quality financial reports that they can be influenced by the village financial system (hereafter, siskeudes) application (adillah et al., 2021; gusasi & lantowa, 2021; irnanta & putri, 2021), village apparatus training (dika octavia et al., 2021; ermawati et al., 2022; murina & rahmawaty, 2017; muzahid, 2014), and internal control systems (nation, 2019; hanifah, 2021; hikma, 2020; muthaher, 2019 ). according to gayatri & latrini (2018), the use of siskeudes has improved the caliber of financial reports for the village in the badung regency. this result is consistent with studies done in arjasari district, bandung regency, by adillah et al. (2021). however, the study carried out by budiarti et al. (2020) in pekan bada subdistrict, aceh besar regency, reported that the siskeudes application has no impact on the effectiveness of financial reporting. training for village officials is confirmed to be necessary to achieve a good quality of financial reports for the village. this requires support from competent resources of the village apparatus through the training that they followed. this is relevant to the research conducted by romandhon (2019), demonstrating that in the mojotengah district, wonosobo regency, the caliber of training had a favorable impact on the comprehension of financial reports for the village. budiarti et al. (2020), who carried out research in tebo regency's rimbo ilir district, also noted the similar tendency. contrary to widyatama et al. (2017)'s research in sigi regency, the findings revealed that the responsibility of village fund administration involves unaffected by the officials' level of competency. thei internali controli systemi, based on several previous studies, has an effecti oni thei qualityi ofi financiali reports. according to sujana et al. (2020), the quality of financial reports for the village in buleleng regency, bali province, has been significantly impacted by the implementationi ofi internali controli measures within the government. the same results are also revealed in the research conducted by hendaris & romli (2021) in west bandung regency and also similar to the research conducted by syafrudin & saputra (2021) in bengkulu city. the present study is different from previous research in terms of the research location. the previous ones were conducted only at the sub-district level, while this current study was conducted in a whole district. in addition to that, the population of the previous study was less than 100 villages, while in this study were more than 100 villages (138 villages). besides, the location chosen in this study has its characteristics, whereby the geographical location closely relates to the archipelago 84 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 83 97 area and is far from mainland sumatra. most of the areas have limited access to transportation in which only sea and air transports are available. additionally, the most unique factor is the gap in access to transportation and information between villages and the capital city. it takes a relatively long time around four to five hours to get to the district capital from the village. while in regard to access to information technology, some villages still do not have internet access. based on the description of the background and problems above, this research is entitled "the effect of siskeudes implementation, village apparatus training, and internal control systems on the quality of financial reports for the village in simeulue regency" theoretical framework and hypotheses the decision-usefulness theory in accounting information is part of the normative theory (staubus, 2000). this theory covers the requirements of useful accounting information quality for the decisions that will be made by accounting information users. rules that financial reporting components must follow reflect the principle of the decision-usefulness of accounting information, which is anticipated to be beneficial in making economic decisions (lestari & dewi, 2020). implementing the1 village1 financial1 system1 has an impact on the qualityi of the financial report issued for the community by the village administration in simeulue regency (siskeudes), internal control systems and training of village machinery. the parties involved in developing future policy will benefit from the best possible siskeudes installation in a village government. thus, the community can take benefit from a good quality of village financial management. after completing the program, village officials who have the necessary skills will generate good village finance management. as a result, village financial management will improve, resulting in financial reports of high quality. as a result, it is simpler for the stakeholders to decide on the appropriate policies. a strong internal control system in a government organization will result in proper governance, in line with the a company's internal control system. thus, it will reduce the risk of errors in the presentation of information so that appropriate decisions can be made and consequently will benefit the community. it can be stated that if the details in the village's financial report are accurate, then the performance of the village management is considered appropriate as well since the accounting information records describe the performance of the organization (hajra, 2021). financial report quality a financial report is required as evidence of the government's accountability to the public, in keeping with the growth of accounting in indonesia's public sector (fitriani et al., 2021). highquality financial reports will guarantee the accuracy, timeliness, comparability, comprehension, and verification of these financial accounts (cohen & karatzimas, 2017). the government needs to maintain its financial quality by consistently implementing an accounting system, utilizing information technology in financial reporting, and continually improving employees’ accounting understanding (putri & agustiawan, 2020). how well financial reports are written can be measured by several indicators, including being useful, timely, completed, honest, verifiable, comparable, and understandable (dermawan et al., 2016). siskeudes to allow the implementation of effective village financial administration, along with the financeiandiidevelopmentiisupervisory agency (bpkp), the central government (kemendagri) has created a sufficient and reliable computer software for the village financial system (siskeudes). villages can manage their finances more conveniently and simply by using this program. the use of siskeudes is also emphasized by the appeal of the corruption eradication commission through the letter number b.7508/01-16/08/2016, dated august 31st, 2016, addressed to all the heads of the villages in indonesia to comprehensively recognize and apply siskeudes 85 the effect of siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports (the study of villages in simeulue regency, aceh province) ali warsaleh, darwanis dan indayani for village financial administration. the village financial system will provide benefits for the village government to produce more relevant and accountable information for those in need (faizah & kunci, 2022). village apparatus training employees’ performance is highly important in financial management quality. the underlying reason is that employees’ performance greatly influences financial management accountability (tran et al., 2021). the lack of understanding of village government officials regarding village financial management guidelines makes education and training to be part of the efforts to overcome difficulties in preparing financial reports for the village. another important aspect to mention is training. this activity can help increase capabilities to deal with some changes and adjustments to the system in the future (murina & rahmawaty, 2017). human resource is one of the most important organizational elements. adillah et al., (2021) mention that good financial management requires competent human resources. the village apparatus is an important element in the village fund management. a program will not run accordingly without the support of village officials. therefore, competent village apparatus is required to conduct village affairs in line with the planned objectives. internal control system according to romney & paul (2014), internal control is a procedure that ensures that internal control objectives are met, including the upkeep of assets, the upkeep of records in sufficient detail to report company assets properly and accurately, the provision of accurate and reliable information, and the compilation of financial reports in accordance with specific criteria (2020). the head of public agencies must create and maintain a regulatory atmosphere that promotes good behavior and is appropriate for the implementationi of thei internali controli systemi in their workplace, according to article 4 of the administration in governmenti regulationi no. 60 of 2008. internal control, as defined1 by the1 committee1 of organizations1 supporting the treadway commission (coso, 2013) in dickins & fay (2017), contains the following elements: the first four areas are the control area, risk assessmen1t, control actions, information and communication, and monito1ring. in addition to promoting efficiency and conformity to the researcher's management standards, the assessment aims to safeguard organizational wealth (riskiyanti, 2021). the effect of siskeudes implementation on the quality of financial reports for the village a village financial management application in the form of a siskeudes to aid and enable local authorities, supplied by the centrali governmenti throughi bpkp in quickly and accurately reporting village finances (gusasi & lantowa, 2021). the existence of the siskeudes application is anticipated to assist the village government in managing all of the components associated to government and its natural resources more diligently and independently (fathia & indriani, 2022). according to puspasari and purnama (2018), the quality of financial reporting is substantially impacted by how thei villagei financiali systemi is implemented through thei usei of technologyi. this suggests that when technology is employed, the adoption of the village financial system may have a bigger impact on the accuracy of financial reporting. using the appropriate information technology will make it simpler for the village apparatus to embrace siskeudes. when properly implemented, the siskeudes may affect how informative the financial reports for the village are. the siskeudes was developed by the bpkp as a tool to improve local financial control (bpkp, 2016). h1: the implementation of siskeudes affects the quality of financial reports for the village 86 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 83 97 the influence1 of the1 quality of village apparatus training on the quality of financial reports for the village research conducted by romandhon (2019) reported that knowledge of financial reports for the village is positively impacted by the caliber of training. this is in1 line with1 the re1search conducted by yuniawati (2021). this is because the quality of training provided by related parties to village officials makes their understanding of financial reports for the village better, and the training also supports the process of compiling the financial reports. thus, village officials will comply with the existing rules and submit reports on time. this implies that the more training the village apparatus participates in according to their field of work, the more skilled and qualified they will be to understand financial reports for the village. this is relevant to the research conducted by muzahid (2014), reporting that there was a favorable correlation between financial report quality and training caliber. h2: village apparatus training affects the quality of financial reports for the village the effect of the government's internal control system (spip) on the quality of financial reports for the village the internal control system in the village significantly influences the quality of financial reporting. this is consistent with studies by arens et al. (2008), hendaris & romli (2008), surya prayogo & setiany (2020), and (2021). this is due to the internal control system of the government (spip) establishes a reliable control environment, performs potential risk assessments, executes physical control procedures, maintains a constant flow of information and communication, and supervises the entire accounting and financial process that takes place financial reports for the accounting entity. by the construction of a stronger internal control mechanism inside the village government structure, the administration of village funds would be enhanced. according to the objectives of the village fund, its execution complies with pertinent laws and ultimately leads to the wellbeing of the villagers h3: the internal control system affects how successfully the village's financial reports are generated. based on the framework described, the conceptual chart of this research framework is illustrated in figure 1. figure 1. conceptual framework research methods population and sample this study constitutes descriptive research conducted in simeulu regency. the population of this study included all villages in simeulue regency, consisting of 138 villages in total. this 87 the effect of siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports (the study of villages in simeulue regency, aceh province) ali warsaleh, darwanis dan indayani study used a census technique, whereby the research unit involved the entire population. the selected respondents were those directly involved in the management and decision-making concerning the use of village funds, including the village heads, village secretaries, and village treasurers as village financial manager (ppkd). therefore, the respondents amounted to 414 people from the samples of 138 villages multiplied by three people per village. all participants in the study received questionnaires, which the research used as primary data. after data collection, it was subjected to quality checks (such as validity and reliability checks) and traditional assumption checks (such as normality, multicollinearity, and heteroscedasticity checks), and then to hypothesis testing. table 1. variable operationalization variable indicator scale financial report quality (y) 1. relevance level 2. reliability level 3. comparability level, 4. understanding level. (prayogo & setiany, 2020) interval village financial system (siskeudes) implementation (x1) 1. data security 2. speed and timeliness of access 3. accuracy 4. report variable or output 5. relevance and suitability (oktazar & lestari, 2021) interval village apparatus training (x2) 1. training field 2. training quality 3. training period (murina & rahmawaty, 2017) interval government internal control system (x3) 1. controlienvironment, 2. riskiassessment, 3. controliactivities, 4. monitoringi (government, 2008) interval source: proceeded data (2022) results and discussion a sample of 138 respondents from simeulue regency's village officials, including in this investigation, the village chief, village secretary, and village finance chief took part. the internal control system, technical training, and siskeudes implementation were the independent variables considered in this study. the caliber of financial reports served as the dependent variable throughout this time. the descriptive statistical analysis used in this study includes the number of data points (n), mean of the sample, maximum value, minimum value, and each variable's standard deviation. table 2 below provides a description of the descriptive statistical analysis' findings. table 2. descriptive statistical analysis of research variables variablei ni minimumi maximumi meani standardi deviation siskeudes implementation (x1) 138 1.52 5.00 4.3866 0.50738 technical training (x2) 138 1.52 5.00 4.3866 0.50738 internal control system (x3) 138 2.19 4.83 3.5241 0.38155 financial report quality (y) 138 3.00 5.00 4.2080 0.44279 source: proceeded primary data (2022) 88 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 83 97 the variable (x1) in table 2 has a range of values between 1.52 and 5.00, with a mean score of 4.3866 andi ai standardi deviationi of 0.50738. it is demonstrated to have a iminimum value of 1.52 and a maximumi valuei of 5.00. the variable (x2) has1 a minimum1 value1 of 1.52 and a maximum value of 5.00, with a mean score of 4.3866 and a standard deviation of 0.50738. the variable (x3) also has a mean score of 3.5241 and a standard1 deviation1 of 0.38155, with the lowest and highest scores being 2.19 and 4.83, respectively. the mean score for the variable (y) is 4.2080, with a standard deviation of 0.44279, and the minimum and highest values are 3.00 and 5.00, respectively. reliability test table 3. reliability of research variable (alpha) no. variable variable item value of alpha remark 1 financial report quality 6 0.871 reliable 2 siskeudes implementation 7 0.839 reliable 3 technical training 7 0.884 reliable 4 internal control system 6 0.801 reliablei sourcei: primaryidata 2022 (proceeded). basedi oni tablei 3, the reliability analysis showed that each variable obtains an increased alpha value than 0.6. thus, the reliability of the research variables meets credibility. multicollinearity test table 4. multicollinearityi testi resultsi independent variablei tolerance vif remark siskeudes implementation 0.574 1.743 no multicollinearityi technical training 0.794 1.259 no multicollinearityi internal control system 0.915 1.092 no multicollinearityi source: research result, 2022 table 4 shows that the1 tolerance1 values1 of the independent1 variables1 are1 greater than1 0.10 and the vif values are less than 10. ghozali (2016) claims that multicollinearity arises when a regression model's tolerance value is less than 0.10 and its vif value is more than 10. as a result, the multicollinearity test's presumption was satisfied by the regression model of independent variables. heteroscedasticity test this study showed that the data spread randomly. for that reason, it can be ascertained that no heteroscedasticity problem exists. the results of the heteroscedasticity test are presented in figure 2 below. 89 the effect of siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports (the study of villages in simeulue regency, aceh province) ali warsaleh, darwanis dan indayani figure 2. heteroscedasticity test results autocorrelationi testi table 5. autocorrelation1i test1i results1i du dw 4-du remark 1,722 1,931 2,014 no autocorrelation exists source: processed secondary data (2022) table 5 presents that each dw value is 1.931. the dw value is between du of 1.722 and 4-du of 2.184, meaning that no autocorrelation exists and the regression model has been met. multiplei lineari regressioni analysisi test table 5. multiple1 linear1 regression1 analysis1 test1 results no variable coefficient value t-value sig. value f-value sig r2 1. constant 1.059 2.072 0.002 2. siskeudes implementation (x1) 0.155 9.652 0.042 38.152 0.000 0.761 3. technical training (x2) 0.128 3.114 0.040 4. internal control system (x3) 0.654 2.057 0.000 source: research results, 2022 this study involved three independent variables and a sample of 138 people. then, the degree of freedom (df) 1 is 3, and df2 is 138-3-1=134. the multiple linear regression equation was developed using the spss program and was based on the findings, which are shown in table 5. y = 1.059 + 0.155x1 + 0.128x2 + 0.654x3 + e the regression equation returns a constant value of 1.059, indicating that the value of (y) equals 1.059 if the variables (x1), (x2), and (x3) are constant. regression coefficient for (x1) is 0.155, indicating a positive connection between (x1) and (y) of 0.155. according to the (x2) regression coefficient, there is a positive correlation between (x2) and (y) of 0.128. the regression coefficient of (x3) is 0.654, indicating a positive correlation between (x3) and (y) of 0.654. 90 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 83 97 also, an f-value of 38.152 was discovered along with a significance level of 0.000 or less than 0.05 in the data. this result shows that variables (x1), (x2), and (x3) have an impact on (y). the association between (x1), (x2), and (x3) amounts to 0.879 or 87.9%, according to the r-value of 0.461. (y). while the variance of the variables (x1), (x2), and (x3) that explain (y) is shown by the r square value of 0.761, or 76.1%, the remaining 23.9 is explained by other factors outside of this research. simultaneous test the effect of siskeudes implementation, technical training, and internal control systems on the financial report quality the f-value is 38.152, and the f-statistic is 2.67. since f-value > f-statistic, then ho is rejected. this finding implies a simultaneous influence of siskeudes implementation, technical training, and internal1 control1 systems1 on the1 quality1 of financial1 reports1. the utilization of siskeudes, technical training, and internal control systems, as well as the accuracy of financial reporting, are correlated, as shown by the r-value of 0.879, or 87.9%. the r square-value of 0.761 indicates that the deployment of siskeudes, technical training, and internal control systems all have a variance of 0.761, or 76.1%, on the quality of financial reports; the remaining 23.9% is accounted for by other variables outside the purview of this study. partial test the effect of siskeudes implementation on the financial report quality the regression analysis for the second hypothesis of this study was conducted to determine whether siskeudes implementation on the financial report quality has a partial effect. the results reported that the regression coefficient value of the siskeudes implementation (x1) is β1 = 0.172. the hypothesis testing suggests that βi ≠ 0, then ha is accepted. that is, siskeudes implementation has an effect on the quality of financial reports for the village in simeulue regency. the effect of technical training on the financial report quality the regression analysis for the third hypothesis was performed to determine whether technical training has an effect on the financial report quality. the test results reported that the regression coefficient value of the technical training (x2) is β2 = 0.146. the hypothesis testing revealed that βi ≠ 0 then ha is accepted. thus, technical training has an effect on the quality of financial reports. the effect of internal control systems on the financial report quality to ascertain whether the internal1 control1 system11 has1 a1n impact on the caliber of financial reports, regression testing was done for the fourth hypothesis in this study. according to the findings, the internal control system's (x3) regression coefficient value is β3 = 0.640. discussion the effect of siskeudes implementation, technical training, and internal control systems on the financial report quality h0 is disregarded since the f-value is 38.152 and the f-statistic is 2.67. this demonstrates how the deployment of siskeudes, technical training, and internal control systems all have an impact on the accuracy of financial reports. similar research was done by sabon (2018), and the results shown that the inte 1rnal co1ntrol syst1em and the deployment of the siskeudes application have an effect on the veracity of 91 the effect of siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports (the study of villages in simeulue regency, aceh province) ali warsaleh, darwanis dan indayani financial reports for the village in the koting district, sikka regency. this implies that by utilizing the siskeudes program and better internal control systems, the village administration will be able to publish good financial reports for the village. the findings of this study, however, diverge considerably from those of riyanita's (2020) study, which found that the1 quality1 of1 financial1 reporting1 is improved through the use of internal control systems and information technology. on the other hand, training has little to no impact on the1 quality1 of financial1 1reporting. the effect of siskeudes implementation on the financial report quality the test results showed that the regression coefficient value of the siskeudes implementation (x1) is β1 = 0.172. the hypothesis testing remarks that βi ≠ 0, then ha is accepted. therefore, siskeudes implementation has an 1effe1ct o1n 1th1e 1qu1ality 1o1f 1financial 1reports 1for 1the 1village 1in simeulue regency. the results pointed out that siskeudes implementation has an impact on the quality of financial reports. according to harjanti (2019), developing the siskeudes application aims to assist village governments to be more independent in managing village finances effectively and better. through this application, the village gets the convenience of simplicity in managing village finances and reports aligned with applicable rules and regulations. this application will make it easier for village officials to quickly and efficiently make reporting and accountability for village finance (rahmawati & fajar, 2017 in puspasari & purnama, 2018). the siskeudes application relates to decision usefulness theory. this theory requires that accounting information should have a quality that is useful to its users. in implementing this theory, the village government must create and present quality financial reports to each user to provide valuable information for all interested parties, both internal and external. the existence of siskeudes will assist village financial managers in compiling financial reports. consequently, if they acquire a good understanding of siskeudes application, the material errors might lessen. it thereby will produce high-quality financial reports so that the information provided in the reports can be useful for users and they can arrive at good decisions easily. according to maryam et al. (2021) and hasliani & yusuf (2021), according to the aforementioned earlier research, the implementation of the siskeudes impacts the standard of local financial reports. another study (rizani, 2021) contends that 1the 1use 1of siskeudes has a favorable 1effect 1on 1the caliber of financial reports for the village. according to the analysis's findings, there is a considerable impact of the siskeudes's implementation on the caliber of financial reports. it implies that the siskeudes implementation procedure has been simplified, which affects how well the financial reports for the village are produced. the effect of technical training on the financial report quality the test results showed the regression coefficient value of the technical training (x2) amounts for β2 = 0,146. the hypothesis testing indicates that βi ≠ 0, then ha is accepted. hence, technical training influences the quality of financial reports for the village. of course, policymakers expect quality financial reports for decision-making. thus, the accountants must ensure that accounting information contains the characteristics needed in a financial report. the decision-usefulness theory supports that technical training for village infrastructure has an impact on financial reporting's caliber, whereby village apparatus who have attended the training will have abilities or skills to compile quality financial reports following their characteristics. as a result, it will be easy for users of financial reports to understand and reach a decision in the future. these study results are aligned with several previous studies, i.e., amalia (2017), oktavia et al. (2015), hartati, (2016), and suryani, (2017). training aimed at improving the human resource quality, specifically technical training for the use of government financial accounting systems and 92 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 83 97 information technologies, will improve the quality of employees. the training will affect the way in prepare financial reports. regulation changes that constantly occur should be balanced with the training, thereby acquiring sufficient ability to prepare financial reports. the effect of internal control systems on the financial report quality the test results reported that the regression coefficient value of the internal control systems (x3) amounts for β3 = 0.640. the hypothesis testing indicates that if sig < 0.05, ha is accepted. therefore, internal control systems affect the report quality for village finances. policymakers definitely need quality financial reports to make a decision. for that reason, the accountants must assure accounting information has the characteristics required in a financial report. the decision-usefulness theory demonstrates that internal control systems have a positive impact on the accuracy of financial reports, in which the accountants will draft quality financial reports if internal control systems are well-implemented. thus, high-quality financial reports will be made. those who use the reports will understand the information quickly when coming to a decision in the future. the findings confirm other studies by a number of authors, including trisnani (2017), rendika (2013), mulyati et al. (2019), and firmansyah & sinambela, which found that the quality of financial reporting is influenced by the efficacy of the internal control system ( 2020). the internal1 control1 sy1stem will undoubtedly have an effect on how trustworthy the village's financial reports are. the1 internal1 control1 system1 is a critical element of all ongoing actions and activities undertaken by the leadership1 and1 all1 employees, according to government regulation no. 60 of 2008, in order to ensure that organizational goals are met through1 effective1 and1 efficient operations, accurate financial reporting, the protection of state assets, and adherence to laws and regulations. the primary line of defense against the falsity of data and information used in the production of financial reports is internal control, the cornerstone of sound governance. conclusion the research comes to the conclusion that the internal control systems, technical training, and siskeudes implementation have a favorable and substantial influence on the caliber of financial reports for the village in simeulue regency. however, this study has several limitations. first, this study gathered data only from questionnaires and did not undertake an in-depth interview. as such, this study has not obtained more detailed information from respondents. second, the respondents involved in the study were limited to the village heads, village secretaries, and finance officers. to explore issues related to financial reports for the village, it would be better to add elements from the village consultative agency (bpd), village community empowerment service (dpmd), regional financial management agency (bpkd), and elements from the government internal supervisory apparatus (apip). hence, a comparison between information received from the village apparatus and elements outside the village government will be retrieved. it is recommended for further researchers to study more than one regency. then, the results can be generalized to a broader scope, strengthening the external validity needed for further research. it is also expected that further research can conduct interviews as an additional data collection technique. it helps describe the condition under the actual situation. besides, it is suggested to add other variables that can affect the understanding of financial reports for the village, such as human resources, communication, work division, position, and accounting system implementation. references adillah, r., muhammad, r., & apriady, a. 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(2021). the influence of village aparators competency on the quality of village financial statements. international journal of economics, business and accounting research (ijebar), 5(1). 97 jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 105 healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah*1), novita2) universitas trilogi, jakarta, indonesia nurazizah.aulia1998@gmail.com1), novita_1210@trilogi.ac.id2) abstract this research aims to prove the positive influence of the implementation of coso internal control on increasing competitive advantage in health startups in the new normal era. this research is a quantitative study using primary data in the form of questionnaires and secondary data in the form of online interviews. the unit of research is a health start-up, namely the halodoc application. the population in this study were users of the halodoc application and then the research sample was taken using nonprobability sampling techniques. so that the number of samples processed for analysis is 100 samples. the data analysis technique used descriptive analysis and verification methods. the results showed that the implementation of coso internal control implemented by the halodoc application had a positive effect in increasing competitive advantage. keywords: internal control coso; competitive advantage; healthtech startups; new normal era *corresponding author email: nurazizah.aulia1998@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.2.105-122 introduction competitive advantage is the ability to get greater attention compared to other parties who manage similar activities (kabai, 2016). the very rapid emergence of startup companies makes startup companies also have to think about competitive advantages both in terms of innovation and services provided to consumers, including in choosing the right market segmentation. one of the startup business fields that grew rapidly during the covid-19 epidemic was startups engaged in health services. the habit of the community when they are sick is by going to the hospital or doctor directly, so during the covid-19 pandemic in 2020 it becomes limited, this is done to anticipate the spread of the plague. with these conditions, halodoc as a health service startup has become the community's choice for treatment and health consultations, and this encourages halodoc to continue to improve innovation and service quality as a competitive advantage in gaining market share with other health startups emerging. based on data quoted from rahma (2020) halodoc made new innovations in the momentum of the covid-19 (coronavirus disease) pandemic as explained by felicia kawilarang, vice president marketing, that the main strategy being carried out to increase halodoc's competitive advantage with other health startups was to present a covid-19 feature with the name ai chatbot. this feature collaborates with mitra keluarga hospital and covid-19 rapid test. this feature is one of the factors that can increase transactions up to 10 times and an increase of 2 million downloaders within one month after being launched during the pandemic. (rahma, 2020). the next strategy carried out by halodoc as an effort to increase its competitive advantage is the ministry of health of the republic of indonesia in terms of drive-thru vaccinations in blok c3 komplek kemayoran, central jakarta (tow), 2021). the innovation and service improvements that have been provided by halodoc have made halodoc successful and survive in an environment of fierce business competition and have shown that halodoc is able to increase its competitive advantage, with the success of halodoc being ranked the 150 most innovative digital health in 2020 (fatta, 2007). mailto:nurazizah.aulia1998@gmail.com mailto:novita_1210@trilogi.ac.id mailto:nurazizah.aulia1998@gmail.com https://doi.org/10.33369/j.akuntansi.11.1.105-122 healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 106 in addition to the innovation and improvement in service quality presented by halodoc in attracting the attention of consumers and expanding market share and making achievements in the 150 most innovative digital health in 2020, increasing halodoc's competitive advantage can also be achieved by implementing a good internal control system in carrying out operational activities, reporting, as well as compliance at all levels starting from the entity level to the executive level. danke (2012) said that internal control is currently increasingly needed by companies that want to carry out their activities effectively and efficiently so that the company’s goals of increasing competitive advantage can be achieved. the increase in competitive advantage can be more easily achieved by implementing internal controls based on the coso framework. internal control the coso framework is a process carried out by the board of directors, management and employees to provide adequate security to meet the objectives of operational effectiveness and efficiency, reliability of information and compliance with applicable rules and regulations (coso), 2013). there are five components in the coso internal control framework, including the control environment covering the company's code of ethics, commitment to competence and performance measurement, incentives and rewards to encourage performance accountability. risk assessment is a tool in risk mitigation so that companies can make plans that will be implemented to maintain their business, the company's risk assessment process must be carefully considered starting from identifying company risks, managing risks, seeing potential fraud that may occur to monitoring changes that arise from internal and external external ((coso), 2013). company-made plans can work smoothly when supported by activity control, arens (2015) explain the company in carrying out its activities to be more effective if it implements internal controls such as segregation of duties, appropriate authorization, complete documents and records, physical control over assets and records and performs independent performance checks activity control is one of management's efforts to ensure that all actions to mitigate risks have been taken. after the controls are set up, management will inform all parties involved to minimize any miscommunication that might occur. the implementation of internal controls also needs to be monitored regularly and continuously, this process is important as a form of corporate evaluation if there are controls that are not suitable or not as expected. riyanto (2018) said the internal environment needs to be analyzed to determine the strengths and weaknesses that exist within the company. the internal environment consists of structure, culture and resources. the structure is reflected in the form of an organizational chart which aims to describe how the company distributes and delegates authority and work flows and communication flows. culture is a pattern of beliefs, expectations, and values shared by organizational members, whereas organizational norms specifically generate and define acceptable behavior for members from top management to operative employees. furthermore, resources are defined as assets that are used by the company in carrying out operational activities that can provide benefits to the company in the future. these assets may include human expertise and capabilities, financial capabilities, factory facilities in functional areas, as well as information technology facilities that support company activities in achieving goals and increasing the company's competitive advantage. the results of his research explain that the company's ability to innovate is a very vital element in increasing competitive advantage because innovation can meet increasingly varied customer needs so that customers are interested in making purchases at the company. with the digital age supporting the rapid development of startups in indonesia, startup is an institution created to create new and innovative products or services under conditions of high uncertainty (ries, 2011), and in carrying out operational activities, startups including health startups like halodoc also need the implementation of proper internal controls. this jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 107 research is important because halodoc is one of the health startups that has experienced an increase in users during the covid-19 pandemic with the government's appeal not to come to the hospital if it is not in an urgent situation, so if halodoc as a research unit in the field of health services based on online applications cannot implementing internal control based on the coso framework properly in carrying out its operational activities so that in the future it can become an obstacle in increasing competitive advantage. one example of internal control implemented by halodoc is implementing a code of ethics and commitment to the competence of doctors who provide consultations to consumers, so that consumers have no doubt that online medical treatment and consultations are no different from offline (face to face with the doctor). anthony et al., (2012) explaining agency theory defines an agency relationship arises when one or more people (principal) employ other people (agents) to provide a service, then delegate decision-making authority to the agent. with the agency relationship between the principal and the agent, an organization in this case the company must have effective internal controls so that the company's objectives in terms of operations, financial reporting and compliance can be achieved. the halodoc platform acts as an agent and a doctor as a principal. the agency theory in this study also explains the doctor's belief in the credibility of the halodoc application as a forum for doctors to provide health services online. the credibility of a platform can be supported by designing and implementing appropriate controls to achieve increased competitive advantage. the increasing demand for health startups creates competition among health startups, so that health startups must have a competitive advantage. competitive advantage is the ability to get greater attention compared to other parties who manage similar activities. service quality is a fundamental strategy for companies to succeed and survive in an environment of intense business competition (kadarningsih, 2013), because with good service quality is expected to increase consumer loyalty. competitive advantage can also be achieved by product differentiation, a differentiation strategy that makes companies try to be unique in their industry on various dimensions that are generally valued by consumers (porter, 2008). aside from differentiation, corporate image is also something that consumers consider when choosing a healthcare startup. the company's good image can be reflected in management's ability to serve consumers and in the company's own trustworthiness. management's ability to serve consumers can be the first step in creating quality relationships with consumers. good relationships with consumers can be established through smooth communication and mutually beneficial collaboration. martias (2018) argues that the control environment consists of measures, policies and procedures that reflect the general attitude of top management, directors and commissioners, and owners of a company towards control and its importance to the business unit. in another theory, tadeko (2017) says that the control environment is the dominant element that influences other control elements. a poor control environment leads to the failure of other components to work. shoimah (2015) has a different opinion, namely internal and external factors, where external factors influencing employee performance are the environment, which includes organizational guidelines, leadership, actions by colleagues, supervision, wage systems and the environment. risk assessment is an assessment activity that addresses potential threats to the achievement of government agencies' goals. the risk concept is related to the uncertainty (tadeko, 2017). this component is an indicator that most influences the internal control variable, that is, the risk assessment. this requires management's ability to assess the risks that arise in each work unit (taradipa, 2017). in this research, martias (2018) argues that control policies and procedures are in place to ensure that the measures necessary to overcome risks are actually implemented. the control activities include various controls that healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 108 are detective and preventive in nature (tadeko, 2017). employees who have implemented and adhered to the regulations issued by management will harmonize the employee's performance (maharani et al., 2015). in the research tadeko (2017) it is explained that information and communication is a process of collecting and transmitting or exchanging information that is necessary for the implementation, management and control of agency activities. maharani's (2015) opinion states that information and communication have a good influence on improving employee performance, since information and communication within a company are part of the goals of adequate internal control. after these processes have been carried out, internal controls must also be monitored regularly. however, in his research martias (2018) explains that monitoring is an internal control activity performed on an ongoing or regular basis by management to determine if the control is working as expected. with structured internal control, it will produce good performance including a competitive advantage strategy as said by istanto (2010) a competitive advantage strategy supported (conveyed) by a positioning advantage strategy will further improve performance. previous research that examined the effect of internal control on employee performance in the medical service division stated that internal control had a significant effect on employee performance in the medical division at jember hospital (maharani et al., 2015). meanwhile, in other studies that examine the effect of the internal government control system on service quality, it is stated that the internal control system has a significant effect on service quality (tadeko, 2017). the difference in this study from previous studies lies in the variables tested, where previous studies used service quality as the dependent variable. apart from the variables tested, the research unit is also one of the differentiators from previous studies, where previous research was conducted on companies that had not implemented an online system, whereas in this study the research unit was an online application-based health service startup. the development of the digital era is the main reason this research was conducted, because in the digital era it has an impact on almost all company business activities. therefore, startups also need to design and implement their internal controls properly so that business continuity can be maintained, company goals can be achieved, and can increase the company's competitive advantage over competitors. so that the purpose of this study is to see the positive effect of internal control based on the coso framework on competitive advantage in health startups. this research is expected to contribute to the development of startups, especially health care startups like halodoc, in order to increase their competitive advantage by implementing internal controls based on the coso framework appropriately and properly. so, this research hypothesis: h1: there is a positive influence between the internal control of the coso framework and the increase in competitive advantage. research methods the data were collected using a questionnaire method. the questionnaire was sent to users of the halodoc application with a sample of 100 respondents based on a sample formula from an unknown population and secondary data from halodoc youtube in order to obtain valid information from management. measurement of variables with a rating scale instrument on a scale from 1 to 4. respondents are asked to give a value from the statement that agrees with those who disagree. the validity and reliability of the questionnaire tool were measured in order to obtain valid and reliable data akuon & ridwan (2013) said that if the population in the study is unknown, the sample in the study can use the sample measurement formula as follows: jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 109 3.43 3.50 3.52 kode etik komitmen terhadap kompetensi akuntabilitas target capaian 𝑛 = ( 𝑍𝛼 2 𝑥 𝜎 𝑒 ) 2 .......................................................................................................................... (1) information: n : sample size z : z table value = 0.05 σ : the standard deviation of the population е : error rate therefore, the minimum sample that can be drawn in this study is: n = ( (1.96)(0.25) 0.05 ) 2 = 96.04 the minimum number of samples for halodoc users generated from the above calculation is 96.4, which is rounded up to 100 samples. methods of data analysis in this study using descriptive analysis and verification. descriptive analysis is used to explain the research variables for problems related to the extent of the increase in competitive advantage using coso's internal control framework, and verification analysis is used to test the extent to which the goals achieved will be achieved with the expectation that the theory is standard. verification analysis aims to test existing theories and the tests are carried out based on data (suryana, 2010). the program used as a tool is smartpls version 3.3.2, which was specially developed for estimating structural equations. analyzing the inner model and the outer model can help you determine the relationship between the variables. this test has criteria, if the t-statistic is better than the t-table, it means that the hypothesis is supported or accepted. in this study, the confidence level is 95% and the alpha is 5%, so the t-table is 1.96 (ghozali & latan, 2015). results and discussion figure 1. results of descriptive analysis of suboperative control environment variable source: processed questionnaire, smartpls (2020) healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 110 figure 1 shows that the average respondent's answer is in agreement, with a value above 3, which means that the halodoc application has implemented the control environment components contained in the internal control based on the coso framework. the control environment is reflected in the existence of a code of ethics, commitment to competence and accountability that belongs to halodoc. halodoc's code of ethics is designed to make patients feel comfortable and secure in transactions using the halodoc application so that user increases can be achieved as management desires by maintaining the confidentiality of consumer data. the code of conduct applied by halodoc also requires doctors to prescribe it by implementing the right medication, patients are comfortable with the advice of using halodoc. doctors in the halodoc application have skills appropriate to their areas of expertise so that any disease a patient complains about is treated by the right doctor so that the diagnosis of the disease given to the patient is correct to avoid misbehavior. this is supported according to a statement by halodoc ceo jonathan sidhata on the najwa shihab youtube channel, the doctors available in the halodoc application are more than 20,000 competent doctors. after the patient is properly diagnosed, the doctor will prescribe the appropriate drug. halodoc also always gives recommendations for the closest pharmacy from the patient's location for the drug purchase process. according to jonathan halodoc, he has worked with more than 1,000 pharmacies in indonesia. the accountability of the halodoc application may be reflected in the high level of public interest in consulting on the halodoc application. this is because the drugs recommended by doctors match the patient's diagnosis of disease, so the patient's healing time is faster. therefore, the public has great confidence in transactions made using the halodoc application. figure 2 shows that the average respondent's answers are consistent. a value above 3 means that the halodoc application has implemented the risk assessment component contained in the internal control based on the coso framework. various factors are taken into account when performing the halodoc risk assessment, such as: b. the risk identification process, the management of these risks, the consideration of potential cases of fraud and the monitoring of changes. as for risk identification, the halodoc application has several competitors in its market, so the halodoc application must continue to innovate in order to 3.53 3.53 3.35 3.50 identifikasi risiko pengelolaan risiko perimbangan potensi kecurangan pengawasan perubahan target capaian figure 2. results of the descriptive analysis of the suboperative risk assessment variable source: processed questionnaire, smartpls (2020) jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 111 keep its existence. when consulting the halodoc application, the patient is given a period of time so that the patient can make good use of the consultation time and explain the patient's complaints in detail so that the doctor can make the correct diagnosis. once the risks have been identified, these risks must be properly managed. the risk management carried out by the halodoc application can be reflected in attractive offers of the halodoc application such as discount coupons for consultation. while consulting doctors about halodoc use, they respond to patient complaints so that the consultation process can be effective. after completing the consultation process, the doctor always prescribes medication. the drug delivery process does not require a long time, so patients do not have to wait a long time to receive the drug. the halodoc application has taken into account the potential for fraud that can arise through the payment process, which can only be performed with the halodoc application. this is done to minimize the possibility of fraud by doctors. patients also have the freedom to choose a doctor for consultation. generally, patients choose a doctor who has a high rating on the doctor's profile. the assessment is given by the patient after the consultation. the doctor's rating reflects the doctor's ability and patient satisfaction with the doctor. halodoc application always strives to meet patient needs by following changes caused by external factors such as: b. the halodoc application which launches the newest feature, which is check for covid-19 during a covid-19 pandemic. jonathan sidharta said this feature is useful in preventing the spread of covid-19 as halodoc provides facilities to schedule appointments for covid-19 tests in hospitals, laboratories and clinics. with the pandemic, the government is asking all people to do psbb and stay home when there is no urgent need. in the pandemic, therefore, people use the halodoc application more often than in the hospital to consult about health. figure 3. results of the descriptive analysis of the control activities variable source: processed questionnaire, smartpls (2020) figure 3 explains that the average respondent's answers are in agreement with a value above 3, which means that the halodoc application has implemented the internal control component for control activities based on the coso framework. control activities can be carried out through segregation of duties, appropriate authorization, appropriate documents and records, physical control of assets and records, and independent performance reviews. the halodoc application has performed a segregation of duties by classifying each doctor according to their specialty and giving patients the choice of whether or not to purchase drugs from the application. this is done to simplify transactions with the halodoc application. 4 4 44 4 3.53 3.52 3.433.55 3.56 pemisahan tugas yang memadai otorisasi aktivitas transaksi yang sesuai dokumen dan catatan yang lengkap pengendalian fisik atas aktiva dan catatan pemeriksaan kinerja secara independen target capaian healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 112 patients can choose doctors based on their needs as long as the doctor is online. this is done by halodoc so that the doctor can react quickly to patients in the consultation process so that an effective consultation takes place. according to jonathan, this is one of the goals of the halodoc application, which is to provide health services that are simpler and that can be accessed anywhere, anytime. for advisory payments, the halodoc application also offers options. patients can use bank transfers or e-wallets provided by the halodoc application. this is a form of authorization carried out by the halodoc application. in the initial phase of registration, patients are required to enter their full personal information. this is intended for the needs of the halodoc application database. after a consultation, the doctor always provides notes on the patient's disease diagnosis and medication prescriptions as documents that are given to the patient. doctors available in the halodoc application also have a valid str, so the quality and competence of the doctors cannot be in doubt. when conducting consultations on the halodoc application, the doctor always provides a summary of the conversation during the consultation as a file that the patient can save. the drug sent to the patient also corresponds to the order. therefore, patients are satisfied with the staff who receive the halodoc application. an independent performance check is also required in the control activity component by sending notifications of every transaction carried out, e.g. b. notification of successful payments, notification of drug dispensing and notification of received drugs. in addition, the halodoc application sends information to patients about attractive offers from the halodoc application. figure 4. results of descriptive analysis of suboperative information and communication variable source: processed questionnaire, smartpls (2020) figure 4 shows that the average respondent's answer is the same. a value above 3 means that the halodoc application has implemented the information and communication components contained in the internal control based on the coso framework. in this component, the information communicated to the parties concerned must be relevant information. the relevant information may be reflected in the consultation price, which is clearly stated. jonathan stated that this was done to remove society's stigma about the expensive price of the doctor's consultation. in addition to relevant information, external communication must be established so that effective communication takes place between management and users. external communication can be reflected in the chat function between doctors and patients, and the presence of customer service can be a bridge for communication between users and management. 3.58 3.59 1 1.5 2 2.5 3 3.5 4 informasi yang relevan komunikasi eksternal capaian target jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 113 figure 5. results of descriptive analysis of suboperative monitoring variable source: processed questionnaire, smartpls (2020) figure 5 shows that the halodoc application has implemented a monitoring component included in the internal coso control, for which the average respondent gives a value above 3.0. in this component, the halodoc application has carried out regular assessments and reports on the deficiencies of the designed internal control. evaluations are carried out regularly with maintenance work carried out by the halodoc application to improve the appearance of the application and make it easier to access. communication about the lack of applied controls can be done by giving the patient the opportunity to provide criticism and suggestions about the patient's experience in transactions with the halodoc application. figure 6. results of descriptive analysis of competitive advantage variables source: processed questionnaire, smartpls (2020) as can be seen from figure 6, the competitive advantage of the halodoc application can be achieved by improving the quality of service and improving the quality of the relationship with the user. the halodoc application always improves the quality of service by accepting criticism and suggestions from patients so that the quality of the service meets the expectations of the patients. in addition, the halodoc application continues to innovate by developing functions according to patient needs taking into account the many competitors in the market, so that the halodoc application can keep its existence with new innovations. in order to continue to exist, the halodoc application also expands the cooperation with several hospitals and health services in indonesia, which improves the image of the halodoc company in the public eye. halodoc also takes into account the relationship with the user so that a mutually beneficial cooperation can still be well established. this is reflected in jonathan's expression: “we welcome honest comments from people who are being helped. because we now serve not only quickly and conveniently, but also economically. and this drug service is also time efficient and inexpensive, the difference can be 50%, "he said. 3.5 3.48 4 4 evaluasi berkala komunikasi kekurangan capaian target healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 114 the quality of service of the halodoc application includes complete and simple features so that patients can find their needs. the halodoc application provides clinicians who are reliable in handling patient complaints to increase patient confidence in transactions using the halodoc application. the halodoc application also provides accurate time estimates, e.g. b. estimating drug delivery so that much patient time is not wasted. in addition, due to regular updates, there is rarely any interference with the use of halodoc, so patients are comfortable with the use of halodoc. during the consultation with the doctor, the management reacts very openly to criticism and suggestions from patients, which leads to two-way communication between the patient and the halodoc application. the halodoc application guarantees the confidentiality of patient data, so that there is a feeling of security in transactions. to increase the competitive advantage, the halodoc application must be differentiated in the face of the presence of competitors. this distinction can be seen in the appearance of the halodoc application, which is simple and easy to understand and is equipped with attractive animations to make it more comfortable for patients to use, and the functions of the halodoc application are more diverse. compared to competing applications, this is supported by the presence of a new feature in 2020, namely the covid-19 test. halodoc offers the first ride through the covid-19 test facility in indonesia. in addition to differentiation, a corporate image must be created in order to increase the positive value of the company in the eyes of the community. this image can be built with management's ability to deliver services to patients. with positive value in the eyes of the community, people will choose the halodoc application in online health services and recommend it to their relatives and the local area. the quality of relationships with users is important to be improved by smooth communication. communicating with the halodoc application is to provide patients with good communication services for both criticism and suggestions and the latest information about halodoc. analysis of the review of the outer model figure 7. validity test results using the standardized loading factor jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 115 source: processed questionnaire, smartpls (2020) based on figure 7, it can be seen that the validity test results can be seen through convergent validity test in the load factor value. out of a total of 26 indicators with a stress factor, a correlation value is above 0.70. however, there is a stress level above 0.05-0.60 that is still acceptable. it can be interpreted that a cautious indicator has a pretty good load factor value. initially, the external exposure value did not meet the convergent validity, since there were still several indicators whose external exposure value was still below 0.70. however, it can be seen that the majority of the indicators have an external stress value greater than 0.70 for each variable. apart from ca4, it shows that the variable indicator has an external stress value greater than 0.70, which means that it has a high level of validity so that it can meet the convergent validity criteria. in the meantime, indicators with lower external exposure values are eliminated or removed from the model. table 1. outer loading after elimination indicators internal control (x) competitive advantage (y) ce1 √ ce2 √ ce3 √ ra1 √ ra2 √ ra3 √ ra4 √ ca1 √ ca2 √ ca3 √ ca5 √ ic1 √ ic2 √ m1 √ m2 √ kb1 √ kb2 √ kb3 √ kb4 √ kb5 √ kb6 √ kb7 √ kb8 √ kb9 √ kb10 √ kb11 √ source: processed questionnaire, smartpls (2020) these table shows the results of the analysis that the discriminant validity test between the internal coso control and the resulting competitive advantage is validated. from the picture above it can be seen that the values from the results of the discriminant validity test are 0.735 and 0.768, which means that a value of > 0.70 is produced for all variables used. table 2. results of the discriminant validity analysis internal control competitive advantage internal control 0.735 competitive advantage 0.869 0.768 source: processed questionnaire, smartpls (2020) healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 116 another way to measure the degree of validity between constructs is to look at the ave (average variance extracted), which is listed in table 3 below. when the resulting ave is greater than 0.50. table 3 shows the output results that indicate an ave value greater than 0.5, which means that there is no problem with the variable being tested. table 3. results of the construct reliability and validity analysis cronbach’s alpha rho_a composite reliability ave internal control 0.915 0.917 0.928 0.541 competitive advantage 0.930 0.935 0.940 0.590 source: processed questionnaire, smartpls (2020) internal control coso has an ave of 0.541 and a competitive advantage of 0.590. using the two methods above, it can be concluded that all constructs have a fairly high or valid degree of validity discrimination because they met the criteria. reliability test a) cronbach’s alpha table 3 explains that the reliability test for all constructs, namely coso internal control with a value of 0.915 and a competitive advantage of 0.930, gave a cronbach alpha value above 0.70. it can be interpreted that the test results of all variables are trustworthy because they have a high degree of reliability. b) composite reliability table 3 explains the composite reliability value that is useful in measuring indicators for all constructs in this study to determine whether or not the indicators used are reliable. then the resulting value is above 0.70. it can be interpreted that all constructs used have a high reliability and no reliability problems are found in the model formed, so that it can be described as good. because the result is 0.928 in coso internal control and 0.940 in competitive advantage. analysis of the review of the inner model the path coefficient is the value of the path coefficient. if the resulting value between the latent construct and the endogenous construct is positive, there is a positive relationship and vice versa. it can be seen in table below, which shows that the coso construct for the internal control has a positive value of 0.869 compared to the endogenous construct (competitive advantage). it can be concluded from this that latent constructs have a positive effect on endogenous constructs. table 4. path coefficient analysis results competitive advantage internal control 0.869 competitive advantage source: processed questionnaire, smartpls (2020) the value of r square is the coefficient of determination in endogenous constructs. it can be seen in table 5, which shows the value of r square (r2) for the endogenous construct (competitive advantage variable) of 0.807. this shows that the influence of the variable coso internal control on competitive advantage is 80.7% and the remaining 19.3% is influenced by other variables outside of this research model. also, if it has a value of 0.807, it can have a strong and valid relationship because it has an r-squared value greater than 0.67. table 5. r-square (r2) analysis result jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 117 r-square (r2) competitive advantage 0.807 source: processed questionnaire, smartpls (2020) the q2 value is known to meet the criteria because the resulting value is 0.429, which means that it is large. from this it can be concluded that the variable coso internal control has a large value which is important for the variable competitive advantage. table 6. predictive relevance (q square) analysis result sso sse q2 (=1-sse/sso) internal control 1100.000 1100.000 competitive advantage 1100.000 628.542 0.429 source: processed questionnaire, smartpls (2020) hypothesis test in table 7 it can be seen that the t-statistical value is 34,359 or can be concluded > 1.96, which means that the hypothesis is accepted or the internal coso control has an influence on the competitive advantage of the halodoc application. then all exogenous variables together have a significant influence on endogenous variables table 7. t-statistics analysis result original sample sample mean standard deviation tstatistics p values internal control -> competitive advantage 0.869 0.872 0.025 34.359 0.0000 source: processed questionnaire, smartpls (2020) . discussion based on the results of the bootstrapping calculations, the original sample value was 0.869. this figure shows that there is a positive effect of internal control based on the coso framework on increasing competitive advantage. the better the implementation of coso internal control, the better the halodoc application's competitive advantage in the new normal era. it can be seen that 80.7% of the competitive advantage of the halodoc application is influenced by the implementation of coso internal control. the coso internal control with competitive advantage, to be precise. this figure shows a greater value when compared to the t-table criterion, namely 1.96 with a p-value of 0.000, lower than the p-value criterion which should be 0.05. so it can be concluded that the coso internal control variable has a significant positive effect on increasing competitive advantage. the results of this study were obtained from the responses of respondents who were consumers of halodoc. the responses from the management and operational implementers of halodoc were obtained through interviews from online media due to pandemic conditions during the study period. the similarity of this study with previous research is the internal control variable based on the coso framework, while the difference between this study and previous research is that this study sees the effect of internal control in increasing competitive advantage in health service startups where health service startups like halodoc are one of the startups experiencing an increase in the number of users during the covid-19 pandemic. and during the covid-19 pandemic, other health service startups emerged, thus indirectly encouraging halodoc to strive to increase its competitive advantage by implementing proper and good internal controls. healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 118 these results are in accordance with the research maharani (2015) which states that internal control has a significant effect on the quality of medical services. in this study, it is stated that the control environment is the engine driving the company and is the foundation of everything placed and employee performance is the executor of the success of achieving company goals, in this study the performance of doctors is one of the foundations for achieving company goals. to achieve this goal, risk assessment is considered to be able to improve performance by minimizing risks in carrying out their duties, with the presence of procedures and policies made by management, which can encourage employees to comply with the established rules and work standards. according to coso (2013) a good internal control environment is when employees and management carry out their work ethics properly such as ensuring the confidentiality of company data, especially halodoc patient data and providing the best service for patients so as to provide comfort when patients consult through the halodoc application. in addition to implementing a code of ethics properly, internal control can be seen from the commitment of all employees to commitment to competence which can be seen from the selection of doctors who are partners for halodoc so that they can provide good diagnoses to patients and pharmacies that are partners with halodoc which are trusted pharmacies. and closest to the patient's position during the consultation. on youtube shihab (2019) jonathan founder of halodoc explained that from the halodoc application data it shows that halodoc provides more than 20,000 doctors who are competent in their fields, both general practitioners and complete specialists, furthermore halodoc has also collaborated with more than 1,000 pharmacies in indonesia. when the two things above have been fulfilled, halodoc can get high trust from consumers and it provides good feedback, namely that consumers believe they will provide recommendations to other potential consumers to consult health through the halodoc application compared to other health platforms. halodoc management represented by jonathan said that he was pleased with the positive comments given by patients who had transacted on the halodoc application. another thing that can be used as a benchmark to see whether or not halodoc control is good by identifying risks in customer satisfaction. online health consultations are of course different from offline consultations, where online consultation consumers do not meet face to face with doctors, so as to minimize the risk of consumer dissatisfaction in consulting halodoc provides a fairly long duration of consultation. in addition, in order for consumers to easily purchase prescription drugs, halodoc and its pharmacy collaborative network strive to provide the best drug prices compared to market prices. after identifying these risks, halodoc must be able to manage and overcome these risks, such as providing attractive offers for patients in the form of discounted consultation prices while still paying attention to the competence of doctors who are partners so that they can provide appropriate diagnoses consulted by consumers. this is done as an effort to remove the stigma of society that medical consultations with doctors are very expensive. in the drug delivery process, in addition to providing discounted drug prices, the partner chosen must be the best so that the drugs can be delivered quickly and on time to patients. to manage and overcome the risk of drug delivery, halodoc collaborates with an online transportation application. furthermore, in managing and overcoming potential fraud, halodoc implements payment methods that can only be made in the halodoc application and consumers are asked to provide an honest assessment to doctors according to the doctor's competence and the consulting services provided. halodoc also provides a service feature "check for covid-19" and this has a positive impact by increasing the number of new downloads for the halodoc application. according to jonathan's statement that until 2020 the halodoc application already has 7 million active users. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 119 in the theory of internal control based on coso (2013) it is said that the internal control component which plays an important role is activity control. the form of activity control is manifested by the existence of adequate segregation of duties, implementation of activity control carried out at halodoc is to separate patients according to their disease so that they are directly connected with doctors who are competent in their fields to provide proper diagnosis so that drug suggestions recommended by the doctor are in accordance with the disease. suffered by the patient. jonathan said that the halodoc application provides a complete range of general practitioners and specialists, from eye specialists to psychologists. in addition to separating tasks as above, the authority that is appropriate for activities and transactions can also be used to improve internal control by connecting patients with the appropriate doctor when the doctor is online and in various payment methods and validated online. in addition, coso (2013) also mentions that adequate documents and records are one of the factors in terms of increasing internal control because with adequate documents and records such as complete patient data, terms and conditions that must be approved by the patient and a summary of all diagnoses and prescriptions. medicines given by doctors make halodoc a good platform because all activities carried out in the application are recorded properly so that all data can be accounted for. the last factor that makes the assessment for activity control is an independent performance check, namely halodoc definitely sends notifications to patients on the status of payment when it is successful and also always provides information about attractive promos and offers through the halodoc application. the results of this study are also in accordance with researche of tadeko (2017) which states that internal control has a significant effect on service quality, service quality is one of the factors for increasing competitive advantage. this research shows that a good information and communication system can help in making important decisions in service to consumers, including improvements and enhancements to the services provided. good information and communication on halodoc can be seen from how management provides relevant information to patients, namely a clear description of the doctor's profile according to the doctor's specialization and competence and communication with external parties where in halodoc, the patient is like providing a chat feature for patients to doctors when consulting. and to halodoc customer service. taradipa (2017) argues that internal control has a significant influence on employee performance, this study explains that monitoring is carried out to find the location of internal control weaknesses in each work unit and provide recommendations for improvements to management to be followed up so that these weaknesses can be made effective. the monitoring that is carried out is sure to have a good influence on internal control because in monitoring there are several things, namely periodic evaluations where the evaluation in question is a re-evaluation of the halodoc application itself, namely updating the display to make it more accessible to patients and carrying out maintenance to avoid bugs in the application and minimize an error occurs so that the consultation between the patient and the doctor goes well so that it can produce the right diagnosis and increase confidence for the patient which is good feedback for halodoc so that patients do reconsult when they are sick and surely patients who get satisfied will give good recommendations to colleagues or relatives to consult a doctor through the halodoc application. conclusions and suggestion the results of this study also show that the implementation of internal control at halodoc can meet the company's objectives, both operational, reporting and compliance objectives carried out by all levels from the entity level to the functional (executor) level. internal control in coso (2013) explains that an internal control is said to be good if the healthtech startups internal control to increase competitive advantage in the new normal era aulia nurazizah and novita 120 internal control applied can meet the company's objectives consisting of operational, reporting and compliance objectives that are carried out from the entity level to the functional level for the five indicators of internal control, namely: control environment, risk assessment, control activities, information and communication, as well as internal control monitoring. this is proven by the achievements of halodoc in 2020, namely being included in the ranking of 150 innovative online application-based health services as well as the trust of the ministry of health for health services related to covid-19. furthermore, halodoc's success in implementing internal control properly also resulted in an increase in the number of service users reaching 2 million downloaders in the first month of the pandemic (rahma, 2020). this shows that good internal control implemented by halodoc has a positive impact on increasing competitive advantage amid the emergence of other health service applications. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 105-122 121 references akuon, & ridwan. 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(2021). inovasi vaksinasi drive thru halodoc dan gojek diapresiasi menteri kesehatan. trans online watch. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 33 exploration of tax compliance determination on micro, small and medium enterprise agus supriyono*1), intiyas utami2) and ali muktiyanto3) indonesia open university 1) , satya wacana christian university 2) , indonesia open university 3) guspri.pajak@gmail.com1), intiyas.utami@uksw.edu 2) and ali@ecampus.ut.ac.id3) abstract the background of this research is the contribution of tax revenue from the small micro and medium enterprises (msmes) sector which is still less than the national tax revenue although the amount of tax revenue from the umkm sector continues to grow. this condition occurs after the government issued special tax rates for msmes through government regulation number 46 of 2013 and most recently amended through government regulation number 23 of 2018. the sources of this research are the msmes taxpayers in tegal city, tegal regency, and brebes regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. this research was made using a qualitative research design with a qualitative descriptive approach. the conclusion obtained from this research is that msmes tax compliance is influenced by the determinants of the modernization of the taxation system (esystem), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. taxes, tax systems, tax sanctions, and annual tax return forms. the theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of msmes in carrying out their tax obligations. the practical benefit of this research is that it can provide input for the government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. as well as being able to contribute to msmes so that they can participate in national development through fulfilling honest and open tax obligations. keywords: tax; tax compliance; micro small medium enterprise; taxpayers; tax office. *corresponding author email: guspri.pajak@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.1.33-52 introduction tax is a source of state income that has a very important role in the survival of a nation. tax revenue is the main pillar of state revenue. micro, small, and medium enterprises (msmes) have an important and strategic role in the wheels of the indonesian economy. the contribution of msmes to indonesia's gross domestic product (gdp) is quite significant. the existence of msmes is strong because they are spread across the country and control about 99 percent of business activities in indonesia, with more than 98 percent of them having the status of micro-enterprises. the productive sector of msmes can employ more than 107.6 million indonesians (nurfadilah, 2018). improving msme tax compliance, the government provides special rules regarding the calculation, deposit, and reporting of income tax payable. this is manifested by the issuance of government regulation number 46 of 2013. taxpayers who receive income from businesses with a gross turnover not exceeding idr 4,800,000,000 in 1 (one) tax year are subject to final income tax (pph) at a rate of one percent ( 1%) of gross circulation. this regulation was later amended by government regulation number 23 of the year 2018 by reducing the final income tax rate to half a percent (0.5%). https://doi.org/10.33369/j.akuntansi.11.1.33-52 exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 34 the number of taxpayers from msmes is increasing and income tax revenue from the msme sector shows an increasing trend. however, the tax contribution from msmes is still small compared to the total state revenue from taxes. msmes' tax revenue that has not been optimal is influenced by their level of compliance. this situation applies in almost all regions of indonesia, including the city of tegal, tegal regency, and brebes regency. the three areas in the tegal tax office work area have various types of msmes run by their residents. however, the number of taxpayers who paid income tax from the msmes sector was only 33.47%. most of the previous research on msmes taxpayer compliance was carried out during the validity period of government regulation number 46 of 2013. research by ananda et al. (2015) stated that msmes tax compliance is influenced by the socialization of taxation, tax rates, and understanding of taxation. taxpayer compliance to pay taxes is also influenced by the awareness of paying taxes and the quality of taxation services (hardiningsih & yulianawati, 2011). also, tax compliance can also be influenced by factors of distrust of the tax authorities (friskianti & handayani, 2014). the special income tax rate from the msmes sector in indonesia has a positive impact on the number of taxpayers and the amount of income tax revenue from the msme sector. however, the income tax contribution from the msme sector is still very small compared to the total state revenue from taxes (sa’diya, maulida alfi lofiana. handayani, siti ragil. effendy, 2016; tjiali, 2015). it is recommended that entrepreneurs who have special characteristics such as msmes apply a final tax accounting treatment of 1% of their business turnover each month, rather than applying the general rate of 25% (diatmika, 2013). however, there have not been many studies that analyze the factors that affect the level of compliance of taxpayers of msmes after the reduction in income tax rates from the msme sector through government regulation number 23 of 2018. also, the determinants of compliance found in one study are different from one another. several studies have also concluded different results regarding the effect of a factor on adherence. for example, research by hardiningsih & yulianawati (2011) concluded that understanding tax regulations does not affect the willingness to pay taxes. however, the opposite results were obtained by (imaniati, 2016) where the study concluded that the understanding of taxation had a positive and significant effect on the compliance of msmes taxpayers. based on the description above, this research was conducted to examine the causes of low msmes taxpayer compliance by exploring the determinants of msmes taxpayer compliance. this study aims to explore the determinants of tax compliance on msmes in the city of tegal, tegal regency, and brebes regency. the theoretical benefits of this research are so that it can be a reference for students, teachers, and researchers in the development of further research, adding to the knowledge of theories related to tax compliance and the factors that affect the level of compliance of msmes taxpayers in fulfilling their tax obligations. besides, this research has practical benefits to provide input for policymakers in the government to design regulations and formulate policies that can be understood by all levels of society and supported by simple and applicable instruments. this research is also expected to contribute to msmes as input to be able to participate in state development through the fulfillment of honest and open tax obligations. research methods this study used a qualitative descriptive research design with a case study type. the type of data used in this study is primary data obtained from interviews with informants to answer research questions. the data is information or opinion from sources regarding the reasons behind their compliance and non-compliance in fulfilling tax obligations as msmes. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 35 this research is located at the tegal tax office. this research focuses on msmes who have been registered as taxpayers at the tegal tax office and conducted consultations at the tegal tax office from september 1st, 2019, to september 30, 2019. the source of information for this research is the taxpayers of msmes in the tegal city, tegal regency, and brebes regency. the informants in the study consisted of various msmes including pharmacy, restaurant, contractor, salesman, convection industry, store building, gas station, transportation services, welding services, rental services, motorcycle shop, gold shop, and event organizer. data analysis methods in this research are data collection, data reduction, data analysis, data triangulation, data presentation, and conclusion drawing. data analysis was carried out by transcribing the results of the interviews by organizing the results of the interviews and research question guides in the transcripts. furthermore, the data from the interview transcripts on msmes are reduced. the data obtained is quite a lot and complex, therefore it is necessary to record it carefully and in detail. the results of the interview are then reviewed and then analyzed, interpreted, and narrated to explain the phenomenon of the causes of the low compliance of the msmes taxpayers. this stage is carried out by grouping the information based on the literature review and previous research results. the grouping of interview results and research question guidelines is carried out based on the determinants of tax compliance at msmes. the mapping of the determinants of tax compliance in msmes will also be examined based on 3 (three) types of human behavior considerations according to the theory of planned behavior (tpb). mapping of determinants of tax compliance in msmes is also carried out through a pyramid of taxpayers as suggested by the organization for economic co-operation and development (oecd) center for tax policy and administration (2004). to check the validity of the data, this study conducted a data validity test through triangulation techniques. this study used source triangulation, technical triangulation, data triangulation, theory triangulation, and time triangulation. the next stage is to present the data and interpret the results of the data analysis. the next stage is to make conclusions and verify the data. making conclusions or verification is carried out continuously. making conclusions is an advanced analysis of data reduction and data presentation so that the data can be concluded. at this stage, the research still has the opportunity to receive input. temporary conclusions can still be retested. results and discussion analysis of tax compliance determinants on msmes the msmes involved in this research are: table 1. list of research informants no name business no name business 1 cs pharmacy 21 tp contractor 2 p rental services 22 ps rental services 3 rna restaurant 23 df salesman 4 dus contractor 24 hr salesman 5 f salesman 25 kw motorcycle shop 6 is convection 26 contractor 7 store building 27 salesman exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 36 no name business no name business 8 ms contractor 28 store building 9 btk salesman 29 ja entrepreneur 10 gas station 30 css salesman 11 store building 31 p store building 12 contractor 32 har gold shop 13 rna transportation services 33 salesman 14 s restaurant 34 salesman 15 aw 35 salesman 16 uw welding services 36 pam event organizer 17 bs salesman 37 contractor 18 ai restaurant 38 ai restaurant 19 ark salesman 39 salesman 20 n salesman 40 contractor the informants were taxpayers who consulted at the tegal tax office from 1 september 2019 to 30 september 2019. this period was chosen because 1 (one) month earlier the tegal tax office had supervised taxpayers who had not reported annual tax. return year 2018. tegal tax office issues a warning letter to immediately submit the annual tax return, which must be responded to no later than 30 (thirty) days from the date of the warning letter. taxpayer informants who came to the tegal tax office during this period were chosen because they were late in submitting their annual tax returns so that they could be asked about the constraints and factors that had caused their non-compliance in fulfilling their tax obligations. this study also involved informants from the tegal tax office consisting of 1 (one) implementer from the extensification and counseling section, namely mr. byp and 1 (one) account representative from the extensification and counseling section, namely mr. hw. the reason for choosing informants from the extensification and counseling section is that this section is directly related to the obligation of guidance, education, and counseling for new taxpayers. the extensification and counseling section is also obliged to oversee the calculation, payment or deposit, and reporting of new taxpayers' tax obligations so that they know the obstacles of taxpayers in fulfilling their tax obligations from the moment they are registered as taxpayers. the determinants of tax compliance obtained from this study are: 1. modernization of the taxation system (e-system) to make it easier for taxpayers to fulfill their tax obligations, the directorate general of taxation has modernized modern tax administration that follows technological advances with e-system-based services such as e-registration, e-spt, e-filing, and e-billing. the application of this e-system is expected to improve the control and reporting mechanism which is more effective. • e-registration is a means of registering taxpayers and/or business reporting to be confirmed as vat enterprises, changing data on taxpayers and/or vat enterprises, moving taxpayers, eliminating tax id numbers, and revoking vat enterprises through the internet which is directly connected online with the directorate general of taxes (director general of taxes regulation number per-02/pj/2018). jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 37 • electronic spt (e-spt) is a tax return submitted in the form of an electronic document. the e-spt application provided by the dgt can be used by taxpayers to report the calculation and payment of taxes, tax objects and non-tax objects, assets, and liabilities following the provisions of applicable tax laws in the form of electronic documents (director general of taxes regulation number per-01/pj/2017). • e-filing is a method of submitting tax return through certain channels stipulated by the director-general of taxes. submissions can be made online and in realtime via the internet on the website of the directorate general of taxes (www.pajak.go.id) or the provision of application services or application service providers (asp) (director general of taxes regulation number per-02/pj/2019). • e-billing is a method issued by the directorate general of taxes to make electronic payments using a billing code to be paid through a perception bank or perception post. e-billing makes the work process more concise because taxpayers do not need to bring a lot of documents to the bank to make tax deposits (directorate general of taxes regulation number per-05/pj/2017) this determinant is mostly found in this study. the ease of tax administration by using this e-system is felt by some taxpayers, especially in the means of submitting, calculating, and paying taxes. mr. cs (a pharmacy entrepreneur in tegal city) expressed his opinion in the results of the interview as follows: (“..thank god, (with the e-system) it is very easy. especially e-billing, because i don't have to bother queuing at the tax office to pay taxes like before to fill out the tax payment slip.”) the same opinion was conveyed by mr. p (director of a rental service company) who stated that: (“...at first, i was shocked, because i can't pay taxes using the tax payment slip anymore, i have to use the billing code. but after a long time, i felt the benefits. it is more practical, you can make billing code from home, the payment can be via transfer.”) however, the application of the e-system is still not optimal because there are still many taxpayers who do not understand and recognize the e-system. as stated by mr. fadillah (trader) who has difficulty fulfilling his tax obligations because he has not received information about the use of the e-system for msmes taxpayers. (“i have difficulty accessing it, because i live in a remote village (cintamanik), so paying and reporting taxes is not as easy as expected. socialization in the village is still lacking.”) so it can be concluded that on the determinants of the modernization of the taxation system (e-system), there is a positive response from msmes that can take advantage of technological developments to fulfill their tax obligations. however, there is a negative response from some for other msmes that cannot keep up with technological developments in fulfilling their tax obligations. 2. financial condition financial condition is one of the factors that influence the compliance of msme taxpayers to comply with tax regulations. financial condition is the company's financial capacity as reflected in the level of profitability and cash flow. msmes taxpayers with low profitability generally experience financial difficulties and tend to commit tax non-compliance. according to (jayanto, 2010), this tax non-compliance is carried out to maintain cash flow. the exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 38 low level of profitability resulted in their dishonesty in reporting the circulation of their business, either through non-compliance in paying taxes on time or in understating the amount of taxes that should be paid. this information was obtained from mr. is (owner of a convection business in tegal) who stated that: (“i have not been able to comply with taxes due to unstable business. my profit was small, i spent all my salary on employees and my children's school needs. there is no leftover to pay taxes. that's why i haven't paid taxes for a long time.”) the good financial condition of taxpayers will motivate them to carry out financial planning practices so that they can streamline the allocation of funds. with financial planning, the tax burden can be minimized and does not violate existing tax regulations. tax planning is needed to be able to control financial risks and fulfill tax obligations because the greater the profits earned by msmes, the greater the responsibilities or obligations that must be fulfilled to shareholders and the government in the form of taxes. so it can be concluded that there is a positive response from msmes to the determinants of financial conditions in fulfilling their tax obligations. 3. financial records according to (trihatmoko & mubaraq, 2020), a good understanding of accounting will make it easier for taxpayers to carry out their obligations. accounting understanding relates to the ability to understand and understand the transaction process to become financial reports. taxpayers can be said to have a good understanding if they can properly keep records. taxpayers who understand this well have the intention to comply also increases. financial records are the basis for every taxpayer to calculate their taxes. financial recording is a process of recording regularly carried out to collect financial data and information which includes assets, liabilities, capital, income, and expenses, as well as the total cost and delivery of goods or services, which is closed by compiling financial reports in the form of balance sheets and profit and loss statements. another determinant of tax compliance that was found was the absence of financial records. msmes do not keep records or books of their business results. there are also msmes whose financial reports are mixed with personal finances. this information was obtained from a store building owner in tegal city who declined to be named: (“our company has difficulty in making good financial reports according to accounting rules.”) the results of the interview with mr. ms also provide the same information, where msmes find it difficult to keep financial records because no special officers are handling financial problems: (“i do not have time to fulfill my tax obligations, i also find it difficult to keep financial records of gross turnover each month. the thing is i don't have staff, i take care of everything myself, while i don't have any basic knowledge in accounting or bookkeeping like that. tax payments are usually made flat each month..”) with no financial records, it is difficult for msmes to calculate the taxes that must be paid. the tax calculation in the tax return is not based on correct bookkeeping and actual conditions. financial recording for msmes is also useful for knowing financial health conditions as well as a prerequisite for obtaining banking access. so it can be concluded that there is a positive response from msmes to the determinants of financial records in fulfilling their tax obligations. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 39 4. perceptions of tax officer services another determinant that most commonly affects the compliance of msmes taxpayers is the perception of tax officer services. the motivation of msmes taxpayers in fulfilling their tax compliance is influenced by the quality of services provided by tax officers. ritonga (2018) explains the moral tax theory, namely the taxpayers' motivations that influence tax collection. one of them is the attitude of helping, providing services, and facilities for tax officers as well as officers and law enforcers who are independent, abiding by principles, and with high integrity. taxpayers will respond positively to how tax officials treat them. based on the results of interviews with msmes, many stated that their non-compliance with tax obligations was caused by a lack of service from tax officers, especially the lack of socialization regarding tax obligations for msmes. as stated by mr. btk (trader from brebes regency) which stated that: (“i have not been able to comply with taxes because i still do not understand taxes. increase the socialization for traders like us. previously, when i made the tax id number i was given a guide paper, but i couldn't read it. when i work, i forget.”) a similar statement was also made by a trader from tegal regency who declined to be named. he stated that: (“i had difficulty getting information about the new tax regulations which prevented the making of annual tax returns. it is better if the tax office should do more socialization to the public and appeal to the importance of tax awareness.”) tax socialization to msmes in fulfilling their tax obligations is needed because taxpayers still face difficulties in calculating, paying, and reporting taxes. it is necessary to improve services from tax officers in terms of knowledge, skills, and other supporting facilities to support taxpayers in fulfilling their tax obligations. so it can be concluded that there is a positive response from msmes to the determinants of service perceptions of tax officers in fulfilling their tax obligations. 5. tax awareness level taxpayer awareness is a condition in which the taxpayer knows, understands, and implements taxation provisions properly and voluntarily. the higher the level of taxpayer awareness, the better the understanding and implementation of tax obligations so that it can increase compliance (muliari & setiawan, 2011). taxpayers who have low awareness will tend not to carry out their tax obligations or violate applicable tax regulations. there are still many msmes that perceive taxes as a burden so they pay taxes compulsively. some msmes admit that the initiative to register themselves as taxpayers through making tax id numbers at tax service offices is not based on their awareness of the importance of taxes for development, but rather as a condition for obtaining credit loans from banks or cooperatives. this was stated by mr. rna who stated that: (“i made a tax id number to open a restaurant in jakarta.”) this is in line with the statement of mr. f (trader) who stated that: (“i used to make a tax id number as a condition for applying for credit to a bank, so i didn't voluntarily make a tax id number.”) this perception results in low awareness of msmes in fulfilling their tax obligations. they are only obedient in making income tax payments in the early months after being registered, and not even a few who only make one payment, but after that, they do not pay any income tax or annual tax return. tax officers need to generate positive perceptions of taxes in the eyes of the public by increasing public knowledge of taxation and by conducting tax education intensively and continuously. so that msmes taxpayers are expected to understand exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 40 and realize the importance of paying taxes as a form of national cooperation in collecting funds for the benefit of government financing and national development. so it can be concluded that there is a positive influence from msmes on the determinants of the level of tax awareness in fulfilling their tax obligations 6. tax result utilization information tax knowledge is also related to information possessed by taxpayers regarding how tax money is used. as a form of reciprocity of fulfilling the obligation to pay taxes, taxpayers claim their rights in the form of information that is officially provided in a language that is easy to understand, according to the facts that are felt by the majority of the public and a detailed presentation of what tax money is used for. the inadequacy and accessibility of information on the use according to the needs and meaning of the taxpayer should be suspected as a factor that hinders the willingness of taxpayers to cooperate in paying taxes so far. knowledge about the use of contributions and the provision of public goods affects the willingness to pay taxes (hartner-tiefenthaler et al., 2013). some msmes feel that they have not received information on the use of tax proceeds in a transparent, clear, and appropriate manner. as a statement made by a store building owner in tegal city who stated: (“i don't agree that the tax proceeds have been used maximally for the people. i feel i don't get any benefits if i pay taxes. i also don't know what the tax results are, but our country is still in debt. i have a little objection to taxes. i know that taxes are used for state development, but now the news is that the electricity subsidy has been withdrawn, gasoline continues to rise. i was confused about where the tax money went.”) responding to this, mr. hw as the representative of the tegal tax office informed that the ministry of finance has currently issued a report on the progress of state revenue and expenditure regularly in the kita apbn bulletin: performance and facts which is published regularly every month and can be accessed by all levels of society. however, due to a lack of information and socialization, the public is not widely aware of the apbn kita bulletin report. the inadequacy and accessibility of information on the use according to the needs and meaning of the taxpayer should be suspected as a factor that hinders the willingness of taxpayers to cooperate in paying taxes so far. so it can be concluded that there is a positive response from msmes to the determinants of information transparency on the use of tax results in fulfilling their tax obligations. 7. tax understanding level the lack of awareness of taxpayers in paying taxes cannot be separated from the factor of knowledge and understanding of taxation itself (nugraheni & purwanto, 2015). taxpayers who have good knowledge and understanding of tax regulations will fulfill their tax obligations consciously and voluntarily without any compulsion at all. lack of understanding of taxation is indeed one of the main determinants that affect the non-compliance of msmes with their tax obligations. as the statement conveyed by mr. is (a convection entrepreneur) which states that: (“i don't understand about the obligations. i got a letter (warning letter) asking for tax reports, so i just know now. i have not fulfilled my tax obligations. only paid once when i created the tax id number.”) a similar statement was also made by mr. btk (a trader from brebes district) who stated that: jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 41 (“i have not complied with taxes because i still do not understand taxes. i work in jakarta, coming home at least two or three times a year. when i got home, i just got to take care of taxes. i don't know how to fill out an annual tax return.”) the majority of taxpayers do not understand tax laws properly, so they complain of having poor subjective knowledge, feel incompetent and helpless in tax matters, and feel constrained to seek tax officials' help. barriers to msmes taxpayers are related to their level of understanding of taxation regarding tax regulation knowledge, lack of technical skills in using online services, and difficulty understanding tax forms that are considered complicated, it is important to consider tax authorities in educating taxpayers to have an understanding of taxes. understanding taxation affects awareness and willingness to pay taxes properly. so it can be concluded that there is a positive response from msmes to the determinants of the level of understanding of taxation in fulfilling their tax obligations. 8. tax system the taxation system in effect in indonesia is a self-assessment system, in which the taxpayer is given full trust by the government to calculate, pay, and self-report the tax owed following applicable tax regulations. according to diamastuti (2018), there are many noncompliance by taxpayers because of this self-assessment system. there are still many taxpayers who do not know how to calculate their taxes even though they have a fairly high income. with the self-assessment system, the tax evasion action is deliberate. taxpayers manipulate their financial reports, undermine the amount of income that must be received or create multiple financial records. the implementation of the self-assessment system requires taxpayers to be active in carrying out their tax obligations. however, in practice, this given trust cannot be fully utilized by taxpayers. there are still many taxpayers who have difficulty independently calculating, paying, and reporting the tax owed. as stated by a contractor in tegal regency who stated the difficulty in calculating taxes according to the rules. the same thing was expressed by mr. r (owner of a transportation service) who had difficulty paying and reporting the annual tax return on time. mrs. s (restaurant owner) stated that: (“sometimes i forget the due date for paying taxes and sometimes the provider's network is having an error browsing the tax website.”) income tax from the msmes sector which uses gross circulation as a basis for calculation is also complained of by some msmes taxpayers. this complaint arises because it does not consider business costs so that it tends to benefit taxpayers with a higher gross profit margin when compared to taxpayers with a smaller profit margin. as stated by mr. aw who stated that: (“i feel the taxes charged to msmes are too high. i welcome the reduction in tax rates. but the rate of 0.5% (half percent) of gross turnover without paying attention to costs is in my opinion still unfair. we recommend that you base it from net turnover only.”) a similar statement was also made by mr. urip widiyanto (owner of a welding services) who stated that: (“net income should be the basis for calculating taxes, not gross income. my income is barely enough, so taxes are too burdensome.”) the solution for msmes taxpayers who object to the imposition of gross circulation as the basis for calculating income tax from the msmes sector has been fulfilled through pp 23 of 2018. this regulation provides an option for taxpayers to choose and not make the income exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 42 tax scheme from the msmes sector an obligation. msmes taxpayers can choose to be subject to income tax at the general rate. the implementation of the self-assessment system shows that it has not been running as expected or has been misused. this can be seen from the number of taxpayers whose taxpayers have difficulty in calculating, paying, and reporting payable tax independently, intentionally disobeying, and the low awareness of taxpayers, thus making taxpayers reluctant to pay taxes. there is a positive response from msmes to comply with the implementation of the selfassessment system in fulfilling their tax obligations. however, for some other msmes that are less or less compliant, there is a negative response to the implementation of the self-assessment system in fulfilling their tax obligations. 9. tax sanctions according to supriyati (2017) the legality set by the government, one of which is through the application of tax sanctions, affects taxpayer compliance. the imposition of sanctions on taxpayers can lead to the fulfillment of tax obligations by taxpayers to increase taxpayer compliance. based on the results of the interview, msmes taxpayers have only fulfilled their tax payment and reporting obligations after receiving a warning letter and tax collection letter from the tax office. an example is a statement submitted by mr. bs (trader from brebes) regarding the imposition of sanctions: (“i just found out that there is a tax report (annual tax report) because i got a tax collection letter from here (tegal tax office). previously, the tax officer gave me an explanation (tax rights and obligations) when i registered the tax id number, but i forgot.”) some respondents honestly stated that the fulfillment of their tax obligations was done in order not to get tax sanctions or not to take any audit action by the tax authorities. as stated by mr. ark (trader) who stated that: (“i pay taxes just to be safe, i mean i feel safe when my tax matters are done. not subject to sanctions and not subject to tax audits.”) taxpayers fulfill their tax obligations after receiving tax sanctions because they think that tax sanctions will be more detrimental, the more disobedient, the greater the sanctions. taxpayers will fulfill their tax obligations because they are afraid of the sanctions they will receive if they violate tax regulations. so it can be concluded that there is a positive response from msmes to the imposition of tax penalties in fulfilling their tax obligations. 10. annual tax return form according to nugraheni & purwanto (2015), the lack of awareness of taxpayers in paying taxes cannot be separated from factors of knowledge and understanding of taxation itself. one of the obstacles felt by msmes taxpayers related to their level of understanding of taxation is the difficulty in understanding tax forms that are considered complicated. after the enactment of special income tax rates for msmes, there are no derivative rules that specifically regulate the form of the annual tax return form for msmes taxpayers. thus, the annual tax return for msmes taxpayers will still use the annual tax return form that is generally accepted like other taxpayers. annual tax return form 1770, consists of 9 sheets including attachments, while annual tax return form 1771 consists of 25 sheets including special attachments. the number of sheets that must be filled is an obstacle for msmes taxpayers in fulfilling their tax reporting. as stated by mrs. n (child kebaya seller) who stated that: (“i have difficulty filling out the annual tax return which in my opinion is still too complicated. if possible, there is a simplification of the annual tax return form specifically jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 43 for msmes taxpayers and if you can make a tax return application that can be opened via cellphone, there is no need to fill in via installing the application.”) the directorate general of taxes has provided an alternative to reporting annual tax return via the internet or e-filing for those who have difficulty filling in annual tax return manually. however, not many msmes taxpayers can take advantage of the online annual tax return reporting. for this reason, it is necessary to simplify the form of the annual tax return specifically for msmes taxpayers. so it can be concluded that there is a positive response from msmes to the determinants of the annual tax return form in fulfilling their tax obligations. analysis of theory of planned behavior (tpb) on the determinants of msmes tax compliance taxpayer compliance is related to the applicable tax collection system. as is known, the taxation system in indonesia adopts a self-assessment system. according to diamastuti (2018), many non-compliance made by the taxpayer does not yet know how to calculate their taxes even though they have a fairly high income. kirchler & wahl (2010) state that tax compliance is carried out because of voluntary compliance and enforced compliance. taxpayers 'obedient or disobedient behavior in fulfilling their tax obligations is influenced by the taxpayers' intention (hidayat & nugroho, 2010). if the taxpayer has the intention to comply with their tax obligations, tax compliance behavior will occur. this action is relevant to ajzen's theory of planned behavior (tpb). theory of planned behavior (tpb) is a theory for predicting behaviors that are completely not under individual control. picture 1 model of theory of planned behavior (tpb) (source: ajzen, i. (1991). the theory of planned behavior. organizational behavior and human decision processes, 50, p.182) ajzen argues that based on the theory of planned behavior (tpb), explaining the behavior of individuals arises because the individual intended to behave and the individual's intention is caused by several internal and external factors of the individual. the intention to behave is influenced by three factors, namely: (1) behavioral beliefs, namely beliefs strength and outcome evaluation. behavioral beliefs produce attitudes toward good or bad behavior; (2) normative beliefs, namely normative beliefs and motivation to comply. normative beliefs result in perceived social pressure or subjective norms; and (3) control beliefs, namely beliefs about the existence of factors that can facilitate or inhibit the behavior to be displayed (control beliefs) and perceptions about how strong these factors are (perceived power). control beliefs lead to perceived behavioral control. exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 44 the results of this study, variable attitude towards tax compliance (behavioral belief), and perceived behavior control (control belief) can strengthen taxpayers' intentions and encourage msmes taxpayers to comply with their tax obligations. meanwhile, there is no subjective norm variable (normative belief) that affects the intention of msmes taxpayers to fulfill their tax obligations. exploration of attitudes towards msmes tax compliance is reflected in the level of tax awareness and rational attitudes. a high level of tax awareness and a rational attitude that is more concerned with the public interest has a positive effect on the intention to comply with taxes. another factor is the perceived behavioral control variable, which consists of the level of capability (self-efficacy) and the level of control over behavior (controllability). the level of capability is reflected in the ability of msmes taxpayers to understand tax regulations, the ability to keep up with technological developments through the modernization of the taxation system (e-system), the ability to achieve good financial conditions, and the ability to keep good financial records. subjective norms are not a factor affecting the taxpayer's intention to comply or not comply with tax provisions. these results are obtained from the results of interviews and the results of filling out questionnaires which state that msmes will still pay taxes even though the community around them does not pay taxes and the intention of msmes to report taxes correctly is not because of community recommendations in the environment, but because of their initiatives. even though they realize that the people in their neighborhood have not reported taxes correctly, this does not affect their decision to comply or not comply with their tax obligations. as stated by a director of the contracting company who stated that: (“i obey taxes as much as possible, even though many people around me have not paid taxes in an orderly manner, many people have high incomes but don't have a tax id number.”) the intention of the msmes taxpayers to become compliant behavior depends on the actual control. this means that a person's intention to not comply with taxes can manifest into non-compliance behavior due to lack of supervision by the tax officer. if the supervisory system carried out by the tax officer is good, the controllability will drop quickly and the person will display a behavior that is different from what was intended. msmes taxpayer behavior mapping and treatment mapping the behavior of taxpayers and their treatment can be done through the pyramid of the taxpayer's group as suggested by the organisation for economic co-operation and development /oecd, (2004). the compliance behavior of taxpayers varies so that each particular level of compliance can be treated with a certain compliance strategy. this pyramid divides the taxpayer compliance level behavior into 4 levels with 4 types of compliance strategies that can be carried out by tax authorities. at the most ideal level is when the taxpayer already has very high awareness in carrying out their tax obligations (willing to do the right things), so that the tax authorities compliance strategy must continue to provide the best facilities and services. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 45 picture 2 the pyramid of the taxpayer's group source: organisation for economic co-operation and development (oecd). (2004). compliance risk management: managing and improving tax compliance, p.41 analysis of the grouping of msmes taxpayers in the city of tegal, tegal regency, and brebes regency based on group mapping can be carried out through the taxpayer group pyramid by the organization for economic co-operation and development (oecd) center for tax policy and administration (2004) as follows: 1) taxpayers who have very high awareness in carrying out their tax obligations properly (willing to do the right things) there were only a few correspondents who belonged to this group. for this group of taxpayers, tax officers need to create all facilities intended to make it easier for taxpayers to fulfill their tax obligations. the form of this facility can be in the form of simplifying all forms of requests, prioritizing frontline services to providing an electronic-based service platform created to pamper taxpayers in paying their taxes. one of the facilities or special treatment for compliant taxpayers by the tegal tax office is the ease of applying for an advance tax overpayment refund decree. 2) taxpayers who try to take advantage of opportunities to avoid taxes even though they are not always successful (try but do not always succeed) many taxpayers have the desire to comply with taxes. however, this desire does not always produce positive results, especially due to constraints, such as the inability to carry out financial records or the inability to take advantage of the e-billing, e-filing facilities, which causes them to be late in making payments or reporting the annual tax return. this type of group does not have consistent behavior, that is, sometimes obedient and sometimes disobedient. for taxpayers in this group, tax officers need to provide services and need to get guidance and socialization to eliminate the obstacles they face. this socialization is an effort to remember and increase awareness of the tax obligations of taxpayers. based on the information obtained from the tegal tax office, this step has been implemented at the tegal tax office in the form of sending reminder messages through short message service technology, continuous socialization, more intense public communication, and dialogues with associations, associations, and other stakeholders. 3) taxpayers do not comply, that is, they are not willing to comply with the applicable regulations (don't want to comply) some taxpayers tend to be non-compliant but can turn into compliance if their noncompliance is detected by the tax officers. taxpayers in this group always actively avoid exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 46 fulfilling their obligations for different reasons. for this group, tax officers need to emphasize the detection of mistakes made by taxpayers and it is necessary to make efforts to prevent mistakes so that mistakes are not repeated. based on information obtained from the tegal tax office, this action has been carried out by the tegal tax office through monitoring of tax payments and reporting carried out by the account representative and through tax audits conducted by the tax auditor. for taxpayers who try not to comply, the account representative will send a request for explanation of data and/or information (sp2dk), an appeal letter to a warning letter to the taxpayer to fulfill their tax obligations. if the taxpayer has not yet complied, it will be forwarded to a tax audit by the tax auditor. 4) taxpayers who are completely unwilling to fulfill their tax obligations there were no taxpayers who had decided not to comply. this is because the interview was conducted at the tegal tax office. taxpayers who come to the tegal tax office are those who want to fulfill their tax obligations, either on their awareness or because they get a warning from the tax officers. based on information obtained from the tegal tax office, this group can be met at the work location during the visit. there are still many msmes that have not been detected yet have a tax id number and have not had the awareness to report their business activities. for this group, tax officers can use every effort to force them to comply, including the imposition of criminal tax penalties. tax officers need to enforce firm action in the form of imposition of penalties, investigations, prosecution in court, and other legal treatment so that they are deterred and do not become bad role models for other taxpayers. according to hidayat & nugroho (2010), the high level of complexity of tax regulations can lead to tax non-compliance behavior. tax officers need to differentiate the treatment of msmes taxpayers according to their compliance group. do not let compliant taxpayers be treated like non-compliant taxpayers. do not let taxpayers who do not comply or even have been outside the tax administration system not take any tax law enforcement action. the larger the obedient taxpayer group is expected to be able to influence society's behavior as a whole. they are expected to be able to exert greater pressure on taxpayers who are not obedient and deliberately evasive, and then change their behavior to become compliant taxpayers. conclusions and suggestion conclusions it can be concluded that the determinants of tax compliance on msmes in the city of tegal, tegal regency, and brebes regency which can be explored from this research are: modernization of the tax system (e-system), the financial condition of the taxpayer, financial records; services from tax officers, tax awareness level, transparency of information on the utilization of tax results, taxpayer's level of understanding of taxation, the tax system, tax sanctions, and annual tax return form. in general, there is a positive response from msmes to each of the determinants in fulfilling their tax obligations. what gave a negative response were msmes that could not keep up with technological developments on the determinants of the modernization of the taxation system (e-system) and smes who did not or did not comply with the implementation of the self-assessment system in fulfilling their tax obligations. the most dominating and often found determinants in research are the determinants of the modernization of the tax system (e-system) and the services of the tax officers. suggestion further research may use data collection methods that are more likely to produce a higher response rate, for example by direct interview or by telephone at the taxpayer's business jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 47 location. further research can explore the determinants of tax compliance on msmes in terms of tax officers. the government is expected to be able to design tax systems and regulations that can be understood by all levels of society and supported by simple and applicable instruments and supported by socialization to all levels of society. the tax office is expected to provide a different pattern of guidance and treatment for msmes taxpayers according to their compliance group. msmes are expected to participate in the development of the country through the fulfillment of honest and open tax obligations. obedient taxpayers are expected to be able to set an example for the people who are not obedient and deliberately avoid so that they can change their behavior to become obedient taxpayers. references ananda, p. r. d., kumadji, s., & husaini, a. 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(2018). pengantar ilmu hukum pajak & perpajakan indonesia. pustaka el manar. sa’diya, maulida alfi lofiana. handayani, siti ragil. effendy, i. (2016). analisis penerapan jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 49 peraturan pemerintah nomor 46 tahun 2013 untuk wajib pajak yang memiliki peredaran bruto tertentu (studi pada kpp pratama malang utara). jurnal perpajakan (jejak), 10(1), 1–7. supriyati. (2017). tax compliance dan tax evasion: tantangan demokratisasi wajib pajak. jurnal aset (akuntansi riset), 9(2), 59. https://doi.org/10.17509/jaset.v9i2.9218 tjiali, w. (2015). analisis penerapan peraturan pemerintah nomor 46 tahun 2013 terhadap terhadap pertumbuhan jumlah wajib pajak dan penerimaan pph pasal analysis of application government regulationnumber46year2013 at growth of. jurnal emba, 3(4), 369–376. trihatmoko, h., & mubaraq, m. r. (2020). pengaruh pemahaman akuntansi dan pemahaman perpajakan terhadap kepatuhan wajib pajak pada kpp pratama madiun. e-jurnal akuntansi, 30(9), 2231–2243. https://doi.org/10.24843/eja.2020.v30.i09.p05 appendix mr. cs (a pharmacy entrepreneur in tegal city) expressed his opinion in the results of the interview as follows: “...alhamdulillah, (dengan adanya e-system) sangat memudahkan. terutama e-billing, karena saya tidak perlu repot antri ke kantor pajak buat bayar pajak kaya dulu buat ngambil…ngisi ssp (surat setoran pajak).” (“..thank god, (with the e-system) it is very easy. especially e-billing, because i don't have to bother queuing at the tax office to pay taxes like before to fill out the tax payment slip.”) the same opinion was conveyed by mr. p (director of a rental service company) who stated that: “...dulu awalnya sempet kaget, soalnya udah ga bisa bayar pajak pake ssp (surat setoran pajak) lagi, harus pake kode billing. tapi lama-lama saya rasakan manfaatnya. malah lebih praktis, bisa bikin (kode) billing dari rumah, bayarnya bisa transfer.” (“...at first, i was shocked because i can't pay taxes using the tax payment slip anymore, i have to use the billing code. but after a long time, i felt the benefits. it is more practical, you can make billing code from home, the payment can be via transfer.”) as stated by mr. fadillah (trader) who has difficulty fulfilling his tax obligations because he has not received information about the use of the e-system for msmes taxpayers. “kesulitan saya di akses, karena saya hidup di desa terpencil (cintamanik), jadi untuk membayar dan melaporkan pajak tidak semudah yang diharapkan. sosialisasi di desa masih sangat kurang.” (“i have difficulty accessing it, because i live in a remote village (cintamanik), so paying and reporting taxes is not as easy as expected. socialization in the village is still lacking.”) this information was obtained from mr. is (owner of a convection business in tegal) who stated that: “(belum bisa patuh pajak) karena usaha yang belum stabil. untungnya ga seberapa, habis buat nggaji karyawan sama kebutuhan anak sekolah. itu udah ngepas, ga ada sisa buat pajak. makanya udah lama ga bayar pajak.” exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 50 (“i have not been able to comply with taxes due to unstable business. my profit was small, i spent all my salary on employees and my children's school needs. there is no leftover to pay taxes. that's why i haven't paid taxes for a long time.”) this information was obtained from a store building owner in tegal city who declined to be named: “perusahaan kami kesulitan dalam membuat laporan keuangan yang baik sesuai dengan aturan akuntansi.” (“our company has difficulty in making good financial reports according to accounting rules.”) mr. ms also provide the same information, where msmes find it difficult to keep financial records because no special officers are handling financial problems: “di samping masalah waktu luang yang kurang untuk ngurus pajak, saya juga kesulitan untuk melakukan pencatatan omset bruto tiap bulan. soalnya saya ga pake staf, semuanya saya urus sendiri, sedangkan saya ga punya basic ilmu di akuntansi atau pembukuan kayak gitu. buat bayar pajak omsetnya dikira-kira aja, biasanya dibikin rata tiap bulan.” (“i do not have time to fulfill my tax obligations, i also find it difficult to keep financial records of gross turnover each month. the thing is i don't have staff, i take care of everything myself, while i don't have any basic knowledge in accounting or bookkeeping like that. tax payments are usually made flat each month..”) as stated by mr. btk (trader from brebes regency) which stated that: “saya belum bisa patuh pajak soalnya masih kurang paham pajak. perbanyak sosialisasi buat pedagang seperti kami. dulu pas bikin npwp sudah dikasih kertas panduan, cuman ga sempet baca. kalau udah kerja jadi lupa.” (“i have not been able to comply with taxes because i still do not understand taxes. increase the socialization for traders like us. previously, when i made the tax id number i was given a guide paper, but i couldn't read it. when i work, i forget.”) a similar statement was also made by a trader from tegal regency who declined to be named. he stated that: “saya kesulitan mendapatkan informasi tentang aturan pajak yang baru sehingga menghambat pembuatan spt tahunan. sebaiknya kantor pajak lebih memperbanyak soialisasi kepada masyarakat luas dan menghimbau tentang pentingnya sadar pajak.” (“i had difficulty getting information about the new tax regulations which prevented the making of annual tax returns. it is better if the tax office should do more socialization to the public and appeal to the importance of tax awareness.”) this was stated by mr. rna who stated that: “saya bikin npwp buat buka warung di jakarta.” (“i made a tax id number to open a restaurant in jakarta.”) this is in line with the statement of mr. f (trader) who stated that: “saya dulu bikin npwp buat syarat pengajuan kredit ke bank, jadi ga secara sukarela bikin npwp.” jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 33-52 51 (“i used to make a tax id number as a condition for applying for credit to a bank, so i didn't voluntarily make a tax id number.”) as a statement made by a store building owner in tegal city who stated that: “saya kurang setuju kalau hasil pajak sudah dipakai secara maksimal untuk rakyat. saya merasa saya tidak mendapatkan keuntungan kalau saya sudah bayar pajak. hasil pajaknya juga saya ga tahu untuk apa saja, lha negara kita masih utang terus. saya sebenarnya agak keberatan dengan pajak. saya tahu kalau pajak dipakai buat (me)mbangun negara, tapi sekarang kan beritanya subsidi listrik dicabut, bensin naik terus. saya jadi bingung uang pajak larinya ke mana.” (“i don't agree that the tax proceeds have been used maximally for the people. i feel i don't get any benefits if i pay taxes. i also don't know what the tax results are, but our country is still in debt. i have a little objection to taxes. i know that taxes are used for state development, but now the news is that the electricity subsidy has been withdrawn, gasoline continues to rise. i was confused about where the tax money went.”) as the statement conveyed by mr. is (a convection entrepreneur) which states that: “soal kewajibannya ya saya ga paham. saya dapat surat (surat teguran) suruh laporan pajak makanya baru tahu sekarang. selama ini ya belum tertib bayarnya. baru bayar sekali pas bikin npwp.” (“i don't understand about the obligations. i got a letter (warning letter) asking for tax reports, so i just know now. i have not fulfilled my tax obligations. only paid once when i created the tax id number.”) mr. btk (a trader from brebes district) who stated that: “saya belum bisa patuh pajak soalnya masih kurang paham pajak. kerja di jakarta, pulang palingan setahun dua tiga kali. pas pulang gini baru sempet ngurus pajak. sptnya juga ga tau cara ngisinya.” (“i have not complied with taxes because i still do not understand taxes. i work in jakarta, coming home at least two or three times a year. when i got home, i just got to take care of taxes. i don't know how to fill out an annual tax return.”) mrs. s (restaurant owner) stated that: “terkadang lupa tanggal batas akhir pembayaran pajak dan terkadang jaringan provider sedang error untuk browsing ke website pajak.” (“sometimes i forget the due date for paying taxes and sometimes the provider's network is having an error browsing the tax website.”) as stated by mr. aw who stated that: “saya merasa pajak yang dibebankan ke pelaku umkm terlalu tinggi. saya sambut baik ada penurunan tarif pajaknya. tapi tarif 0,5% (setengah persen) dari omset kotor tanpa memperhatikan biaya itu menurut saya masih ga adil. sebaiknya dasarnya dari omset bersih saja.” (“i feel the taxes charged to msmes are too high. i welcome the reduction in tax rates. but the rate of 0.5% (half percent) of gross turnover without paying attention to costs is in my opinion still unfair. we recommend that you base it from net turnover only.”) mr. urip widiyanto (owner of a welding services) stated that: exploration of tax compliance determination on micro, small and medium enterprise agus supriyono, intiyas utami and ali muktiyanto 52 “harusnya yang dijadikan dasar ngitung pajak itu penghasilan bersih, jangan penghasilan kotor. pendapatan saya pas-pasan jadi pajak terlalu memberatkan.” (“net income should be the basis for calculating taxes, not gross income. my income is barely enough, so taxes are too burdensome.”) mr. bs (trader from brebes) regarding the imposition of sanctions: “ini saya baru tahu kalau ada laporan pajak (spt tahunan) ya gara-gara dapat surat (surat tagihan pajak) dari sini (kpp pratama tegal). dulu udah dikasih penjelasan (hak dan kewajiban perpajakan) pas daftar npwp sama petugasnya, tapi lupa.” (“i just found out that there is a tax report (annual tax report) because i got a tax collection letter from here (tegal tax office). previously, the tax officer gave me an explanation (tax rights and obligations) when i registered the tax id number, but i forgot.”) as stated by mr. ark (trader) who stated that: “saya membayar pajak biar aman saja, maksudnya saya merasa aman kalau sudah beres urusan pajaknya. ga kena denda. ga diperika.” (“i pay taxes just to be safe, i mean i feel safe when my tax matters are done. not subject to sanctions and not subject to tax audits.”) as stated by mrs. n (child kebaya seller) who stated that: “saya mengalami kesulitan mengenai bentuk dan pengisian spt yang menurut saya masih terlalu rumit. kalau bisa ada penyederhanaan bentuk formulir spt tahunan khusus untuk wp pelaku umkm dan kalau bisa dibuat aplikasi spt yang bisa dibuka lewat hp, ga perlu ngisi lewat nginstall aplikasi.” (“i have difficulty filling out the annual tax return which in my opinion is still too complicated. if possible, there is a simplification of the annual tax return form specifically for msmes taxpayers and if you can make a tax return application that can be opened via cellphone, there is no need to fill in via installing the application.”) as stated by a director of the contracting company who stated that: “saya sebisa mungkin patuh pajak, walau menurut saya masyarakat di sekitar saya banyak yang belum tertib pajak, banyak yang mampu tapi ga punya npwp (nomor pokok wajib pajak).” (“i obey taxes as much as possible, even though many people around me have not paid taxes in an orderly manner, many people have high incomes but don't have a tax id number.”) jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.51-57 is it transparent and accountable, or steal the public attention? nicholas christiansen1), ines hanida2), caseline lawrensia3) rafles ginting4)* ayu puspitasari5 faculty of economics and business, tanjung pura university1),2,)3),4),5) article info abstract article history: received: february 1st,2022 revised: february 3rd,2023 accepted: february 23rd, 2023 this study aims to determine how the implementation of transparency is carried out by schools related to financial reporting and bos funds to third parties and to analyse how the accounting system is applied to school financial reporting. bos funds is compared to the provisions by statement of financial accounting standards (isak) 35 and technical guidelines related to bos funds imposed by the ministry of education, culture, research, and technology. in this study, researchers analysed by compiling data. interpret and analyse the data to produce research conclusions. this type of research is descriptive qualitative research through centralised interviews with informants to obtain accurate and relevant data. the results of this study show that the reporting of the school bos fund has been carried out, but the financial statements made by the school are still not following isak 35 keywords: transparency; isak no. 35; school financial statements; bos fund correspondence: rafles ginting raflesginting@ekonomi.untan.ac.id how to cite (apa style): nicholas, c., hanida, i., lawrensia, c., ginting , r., & puspitasari , a. (2023). is it transparent and accountable or steal the public attention ? jurnal akuntansi, 51-57. introduction the problem of trust in financial reporting often occurs in various organisations and agencies, especially private educational institutions. a trust problem is a condition where a person finds it difficult to trust others. this can be caused by several factors: fear of being betrayed by colleagues, easy to doubt someone in work being done, especially in compiling financial reports, etc. for example, the phenomenon of financial reporting presented by auditors often experiences trust problems caused by very little transparency (openness), especially to external parties. transparency means openness. transparency means that funds managed directly by schools must be transparent so that all interested parties can see, analyse and know the receipts and disbursements of funds made by these educational institutions. the more open schools are in financial reporting, bos funds, rapbs and other reports, the more activities such as embezzlement and embezzlement will never occur because all internal parties closely monitor school finances. in the transparency policy of educational institutions' financial reports, schools should be open to external parties regarding all finances and their reporting. however, in practice, only accounting forms (lpj) are recorded and reflected according to the activities carried out in schools, and receipts for receiving operational assistance (bos), both from the state, are recorded on forms provided in the form of grants or cash funds. therefore, the transparency of educational institutions' financial reporting is still relatively low, and it is a big question why educational institutions only provide information about reporting letters of responsibility and receipts to external parties, even though more information is still needed about school finances so that all interested parties can analyse the school's financial condition. in practice, only internal parties such as school principals, teachers and employees (workers) who have worked for a long time in related educational institutions are given information about school finances. generally, the third party with access to school financial information is the government. the government only receives reports on the allocation of funds in the form of apbs (school revenue and expenditure budget) to assist in formulating appropriate budget policies for the next period by the conditions of the relevant educational institutions. apart from the government, other third parties also need school financial information, namely; creditors, par ents of students, 51 is it transparent and accountable, or steal the public attention? nicholas christiansen, ines hanida,caseline lawrensia,rafles ginting,ayu puspitasari and school and community-related goods. financial information third parties need includes balance sheet reports, surplus/deficit reports and cash flow reports. transparency to outsiders is essential because third parties can assess the auditor's financial reports and the school's credibility adequately. the use of third-party transparency in educational institutions is so that schools avoid various kinds of fraud in preparing and managing financial reports. in addition, transparent and responsible management of school finances will increase the trust of parents and the community in schools because all financial reports and the use of bos funds are communicated openly, and internal parties who audit financial reports are also fully responsible for their duties so that a third party's interest in educational institutions will grow. not only does the interest of third parties grow, but the performance of an educational institution will also increase if it knows that the community well knows its school. in principle, private educational institutions are equivalent to public educational institutions with the same mandate, based on the principles of openness (transparency), responsibility (accountability), efficiency and effectiveness (pp no. 8 of 2008). the difference is that private schools operate independently and seek more funds to maximise quality education services. however, private institutions' transparency level is still relatively low. for example, students and parents should also be able to receive financial reporting to know where their school fees are being allocated. however, in practice, no further information was given to the parties concerned regarding the funds obtained for any activities. this study uses a qualitative approach. the qualitative approach focuses on the research subject, is descriptive through centralised interviews with stakeholders (exploring the subject in detail), and digs deeper into information from informants about bos financial reporting and budgeting. this survey measures the extent to which private institutions are transparent in managing their finances to maintain the functions and roles of public sector institutions in building trust with external parties (third parties). research methods research design according to emzir (2016), the research design describes a basis that brings the researcher to produce answers to research problems given to informers or what is commonly called informants. in the research conducted this time, researchers used qualitative methods with a case study. furthermore, bogdan and taylor (2012 believed that qualitative research is one of the research mechanisms that can create descriptive data in the form of speech and writings and attitudes of people who are used as informants in research. in this type of qualitative research, it is hoped that it can create an in-depth explanation of speech, writing, and attitudes that can be learned from specific individuals, groups, communities, or organisations in a particular context setting where an assessment is carried out using a comprehensive, complete, and holistic point of view. reasons for choosing the object of study this research was conducted in the hope of finding out how transparency is carried out by dasanusa high school in managing bos financial statements and funds. the informant chosen by the researcher in this study was the bos treasurer from dasanusa high school. the informant is a party who directly intervenes in the management of financial statements. data type and data source 1. this research is presented with qualitative data types. the data in this study are presented with qualitative data types. qualitative data is a type of data that takes the form of words, sentences, or images. this data has no numbers or ratios. 52 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.51-57 2. data primer according to hasan (2002), primary data is data obtained or collected directly from the field by researchers or people who need information. primary data was obtained from informant sources, namely people who directly participated in the financial management of dasanusa high school. primary data is presented in more detail to be considered more accurate than secondary data. data collection methods bungin (2005) stated that the method of searching/collecting data in the study was carried out in the following way: 1. in-depth interview. an in-depth interview means an in-depth interview technique. this indepth interview can be conducted with one or more people directly related to the management of the financial statements of dasanusa high school. depth interviews are closely related to qualitative research. using this method, researchers can obtain in-depth data through informant involvement in the topic at issue. 2. document study. a document is a source of information obtained directly by the researcher from the object of study. according to sugiyono (2015: 329), a document is a description of information that has occurred (passed); the document will complement the method of indepth interviews and audio-visual material. recording data from related documents, such as the presentation of financial statements of bos funds, carried out the documentation study. this research uses documentation as a complement to information to assist researchers in solving the problems that have been focused on. 3. audio visual material. the audio-visual data in this study was obtained from voice recordings that researchers recorded using cell phones at the time of the interview. a) explain the traces of physical facts obtained from informants interviewed by researchers. b) collect voice recordings from interviews with informants to obtain relevant and accurate results. c) i was checking the photos and voice recordings taken in collecting interview data with the party concerned during the interview, namely mrs yuliana, the treasurer of the bos of dasanusa high school. technical data analysis data analysis is a series of systematic processes of collecting and managing interview results to obtain information and allow researchers to publish the results of their research to the broader community. sugiyono (2018 : 134) stated that data analysis techniques are procedures used to find and organise data sequentially obtained from the interview process and notes in the field. the technical data analysis applied in this study is as follows: 1. data reduction from the data obtained during the interview, it is necessary to carry out careful and detailed recording. the data obtained from the interview activities are still "raw data" or unmanaged. therefore, data must be immediately analysed using data reduction. this data reduction simplifies data by determining and concentrating data at the main point of the problem regarding transparency and effectiveness in managing financial statements. in addition, the reduced data will accurately illustrate the problem under study. 2. data presentation after the reduction stage is completed, the next stage to do is the presentation of data. data presentation is an action carried out by researchers, either individuals or groups, to perfect the procedure for making quantitative/qualitative research results that have been carried out. the data presentation stage is carried out so that the data from the re duction stage results 53 is it transparent and accountable, or steal the public attention? nicholas christiansen, ines hanida,caseline lawrensia,rafles ginting,ayu puspitasari can be well structured and arranged into relationship guides to help readers study research data. in the presentation of data can be presented in the form of tables, relationships between categories, narrative descriptions, flowcharts or flowcharts and others. 3. drawing conclusions the final step of qualitative data analysis activities is drawing conclusions and verification. drawing conclusions or verification is a procedure for illuminating the meaning obtained from the results of research presented with a concise and easy-to-understand description and is carried out by repeatedly reviewing the accuracy of the conclusion of the discussion results, especially those related to the linkage and consistency with the title and purpose of the study. the initial conclusions may change if supporting instructions are provided during the data accumulation process. however, if the initial conclusion is refuted with true and fixed facts, the conclusion at the beginning is believable or credible. results and discussion steps towards transparent distribution of bos funds in private schools today, any fraud or misappropriation of funds in non-profit organisations can occur without the public's knowledge. in addition, since the pandemic some time ago, there have been many fundraisers and distributions to non-profit organisations that unwittingly provide opportunities for irresponsible individuals to commit fraud. all kinds of tactics and plans are carried out by irresponsible actors in order to gain an advantage unusually. however, that has become increasingly sophisticated in the digital era, and knowledge is getting wider, making humans brighter in analysing performance and demanding openness from existing non-profit organisations. as a non-profit organisation that wants to create trust in the public, schools certainly have ways to realise their credibility through transparency. likewise, dasanusa high school has its style regarding openness about school finances, especially in allocating bos funds. dasanusa high school highly regards awareness of the importance of openness because it is known that transparency bridges the relationship between the organisation and external and internal parties. based on the results of the interviews that have been conducted, here are some of the stages that schools have put in place as a form of transparency of funds: 1. planning and decision-making step the preparation of a plan regarding the expenditure and allocation of school funds will be prepared and considered in advance by the treasurer, committee and team of school accountants. after that, a joint meeting will be held. the speaker said: "the form of transparency is, before preparing the budget, there must be a teacher council meeting, and there is explained the amount of bos funds obtained by the school and what the allocation of funds is for, as well as the allocation of funds from the foundation." therefore, from the citation, it can be concluded that each school fund budget is calculated and considered in the teacher council meeting in detail but ensured to be on target. 2. recording step this stage includes accounting activities around recording, account classification, and records of economic events or transactions in schools. it includes the school's accountability report, daily recorded cash flow statement, and other financial statements. schools use computer media with the excel application to carry out these recordings so that recording can be done more flexibly according to school conditions. 3. publication step this stage is the most exciting part of the interview results because it shows how transparent the school is in presenting its financial statements. uniquely, the publication of school finances is displayed in the school's wall magazine (wall magazine) so that it can be seen and read directly by the public, especially students and parents. reports displayed in the school include the bos school budget work plan (rkas), letter of re sponsibility 54 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.51-57 (spj), cash helper book, and recapitulation of goods/asset purchases. the reports are presented in full with dating, nominal, and columns of the type of goods. this form of transparency has been applied by dasanusa high school for the past few years, making it a routine that is carried out regularly. the transparency also shows that school cash expenditures are entirely used for school purposes. systematics of applying school bos funds the school operational assistance program, or bos for short, is a program developed by the government in terms of helping schools in indonesia to be more optimal, both in terms of facilities, facilities, and infrastructure, as well as multimedia which hopefully can support teaching and learning activities in schools. bos funds by schools are generally used to improve the quality and quality of school management. for this reason, schools must ensure that every expenditure that uses bos funds must be effective and efficient. according to the ministry of education, there are two types of school operational assistance (bos): regular bos and performance bos. since a few years ago, dasanusa high school has had the opportunity to receive regular bos funds, where the funds obtained can be used to implement learning and extracurricular activities, maintain facilities and infrastructure, provide multimedia tools, develop libraries and manpower, and so on. the source asserted: "the biggest thing to spend is for office stationery purposes, then extracurricular (including competitions), learning media, and the rest such as book capital and so on." so, the allocation of bos funds at dasanusa high school is around shopping for office stationery (atk), books, assets, park maintenance, utility bills, etc. however, to disburse the bos funds, schools need to carry out several requirements, such as reporting and describing the details of the necessary budget funds to the government. the process of making all types of financial statements, including bos fund reports (such as rkas bos, spj, cash helper book, along with recapitulation of goods/asset purchases), is made and compiled accountably by the treasurer team of danusa high school consisting of 2 people who have divided their duties. not only that, but the principal of danusa high school is also a decision-maker on any approval of school cash expenditures. in making the report, the school admitted that it had followed every systematic procedure for reporting rkas and rab bos funds from the ministry of education and culture, whose information could be accessed easily via the web. here are some points to note in the bos fund reporting process: 1. determination of funds to be received the amount of bos funds that will be disbursed to schools using calculations determined by the minister that has been adjusted to the number of students, school level, and also the regional area of the school concerned, namely the amount of unit cost of bos funds according to each region multiplied by the number of students. for dasanusa high school, the calculation is rp1,600,000*the number of students at dasanusa high school. thus, the more students, the more funds will be received will also be significant. therefore, schools need to keep the current data on the number of new students. 2. budget reporting to the government please note that bos rkas reporting is essential in obtaining bos funds. the bos rkas describes in detail all school expenditure plans that have been considered. "schools are required to report the bos budget through the kemdikbud.id website so that the funds can be disbursed at that stage. the report includes bku, cash assistants, taxes, capital, assets, and spj stamped on mutual sustainability." the citation proves that report attachments need to be uploaded to the kemdikbud.id page, and a reporting date limit has been set online. this is important to do so that later the funds can be disbursed. 55 is it transparent and accountable, or steal the public attention? nicholas christiansen, ines hanida,caseline lawrensia,rafles ginting,ayu puspitasari 3. disbursement of funds the amount of bos funds received by schools will be disbursed in 4 phases (first quarter, second quarter, third quarter, and fourth quarter). after the funds have been transferred to the school account, the school can immediately use the funds for school purposes. furthermore, the bos funds that have been disbursed should be used following the rab that has been prepared previously. however, if there is a change in the rab after the disbursement of funds, it must be proposed for renewal at the education office of the school concerned. not only that, the disbursed funds cannot be directly taken at once but are taken according to the treasurer's and principal's more urgent needs. public response to the transparency system in realising school openness through submitting bos reports in wall magazine, the public is the main target to be able to see and also study directly about the reports posted in the magazine. at dasanusa high school, parties who can reach information about bos funds include the government, school committees, foundations, and the public (students and parents). all forms of school transparency through the publication of bos fund reports in wall magazine have been implemented as much as possible. however, in the end, the public will assess the openness to reduce trust issues. in addition, the public can judge whether the form of transparency that schools have carried out is practical and valuable. to find out how the public responded, a short interview was conducted with one of the students at dasanusa high school regarding the publication of the bos fund report in wall magazine. as a result, respondents admitted that the transparency of dasanusa high school has been very open to the public. this is based on the source's statement that: "with the reports in the school, we as students can find out information about the allocation of bos fund data in detail, including parents." the statement showed that the interviewees felt that school openness was informative enough. however, behind that, of course, every program that has been implemented has not been entirely perfect, meaning that there are still things that schools, regarding the reporting of bos funds, do not effectively do. the reason is that the announcement of the bos fund report through wall magazine in written form did not receive full attention from the public. because as is well known, announcements through wall magazines receive less attention from students and parents than verbal announcements in person. "we hope the school can provide reports on bos funds in other media, such as through announcements or the school's website." therefore, following the statement of the source that it is suitable for schools to be able to convey information about the allocation of bos funds not only through writing but also through oral and digital announcements through the school website. oral announcements can be made during a plenary meeting at the school with the school committee. in the meeting, the school can show the rkas the treasurer and principal designed for all parents. this is considered quite effective because all the details of spending and financing can be directly explained and presented to the public so that it can be proposed if there is a better response. the plan can be improved for the better. furthermore, through digital publications. as is known, many high schools already have a personal website, including dasanusa high school, which anyone can access easily. therefore, to increase public awareness of school transparency, schools should be able to submit bos allocation funds on the school's website. however, to minimise the information leakage to the public who do not need information related to the school's bos funding report, schools should be able to limit the accounts that can access the information. for example, schools can create custom e-mails for individual students, so to open files related to bos fund reports, they must use paul's verified email account. 56 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.51-57 conclusions and recommendation conclusions from the research that has been done, the researchers found new findings, namely that not all private schools report school financial reports and bos funds. management of financial reports at dasanusa high school as a form of transparency is carried out in the following stages: the planning and decision-making stages, the recording stage, and the publication stage. during the planning and decision-making stages, the parties involved in managing the financial statements will prepare an expenditure plan and also the allocation of school funds to be prepared. after that, a joint meeting will be held to discuss the allocation of funds. the second stage is the recording stage. this stage includes accounting activities around recording, classifying accounts, and recording economic events or transactions at school. furthermore, the last is the publication stage. this stage is carried out by publishing school finances on the wall magazine so the community can see and read it directly, especially students and parents. based on the results of the discussion that has been described, dasanusa high school's financial management report is in the transparent category; this can be seen from the holding of joint meetings involving the treasurer, teacher, and principal as the person in charge. in addition, information regarding data on the allocation of bos funds was also conveyed in detail through wall magazines to all third parties, including students and parents. however, the guarantee of information on bos funds through wall magazines was considered less effective. this was because the announcement of the bos fund report did not receive the public's full attention, especially the students who went there. from a theoretical point of view, with this research, the researchers hope to contribute ideas in applying the principles of transparency in the management of finance and bos funds so that in the future, they can be managed better and transparently to the public. recommendation as many people already know, the feasibility of research certainly has limitations. like other research, this research also has limitations. where the approach used in this research uses case studies, it is recommended that further research use a phenomenological approach to interpret and explain experiences experienced by a person in this life, including experiences when interacting with other people and the surrounding environment. for future research, it is advisable to use other approaches, such as case studies or ethnography, to compare one study. references bogdan, & taylor. (2012). prosedur penelitian. dalam moleong, pendekatan kualitatif. rineka cipta. bungin, b. (2005). metodologi penelitian kuantitatif: komunikasi, ekonomi, dan kebijakan publik serta ilmu-ilmu sosial lainnya. kencana prenada. emzir. (2016). metodologi penelitian kualitatif: analisis data (5th ed.). rajawali pers. hasan, m. i. (2002). pokok-pokok materi metodologi penelitian dan aplikasinya. ghalia indonesia. sugiyono. (2015). metode penelitian kombinasi (mix methods). alfabeta. sugiyono. (2018). metode penelitian kuantitatif, kualitatif, dan r&d. alfabeta. jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..1-11 analysis implementation based on psak 109 accounting zakat, infaq, sadaqah in laz yatim mandiri ponorogo eva noor fitriyani 1), iin wijayanti 2) , nur sayidatul m2) faculty of economics, muhammadiyah university of ponorogo 1), 2), 3) article info abstract article history: received: july 12th, 2022 revised: january 31st, 2023 accepted: february 23rd, 2023 this study aims to analyse the implementation of accounting for zakat, infaq, and sadaqah based on psak 109 contained in the amil zakat yatim mandiri ponorogo as one of the lazs in ponorogo. this research uses data collection methods, observation, documentation, and interviews, through a qualitativedescriptive approach. the data collection method in this study was through interviews informant of yatim mandiri ponorogo to obtain information related to the analysing implementation of psak 109. the validity test of the data using triangulation techniques. as well as documentation to support credibility in conducting the observation process and interviews conducted by the researcher. the application of accounting treatment in the variables of presentation of financial statements in laz yatim mandiri has been carried out separately, which means following the rules of psak 109. however, implementing accounting treatment in the disclosure variables for the management of the zis fund is not following psak 109 because laz yatim mandiri has not yet elaborated on calk. this research is expected to develop laz yatim mandiri ponorogo and other lazs to apply accounting zis based on psak 109. keywords: accounting, zis, laz, psak 109 correspondence: eva noor fitriyani evafitriyhani116@gmail.com how to cite (apa style): fitriyani, e. n., wijayanti, i., & sayidatul, n. (2023). analysis implementation based on psak 109 accounting zakat, infaq, sadaqah in laz yatim mandiri ponorogo. jurnal akuntansi , 1-12. introduction phenomena occur in the development of the zakat, infaq, and sadaqah accounting management sector. currently, lembaga amil zakat (laz) is not orderly in implementation procedures based on regulations and guidelines, resulting in a less effective, accountable and transparent reporting system. in a deeper context, the management of zakat, infaq, and sadaqah accounting has been regulated in psak 109. zakat is not only the obligation of every muslim who can fulfil the obligations of a servant to his god. zakat also has an essential role in building a relationship between people to create a balance of social distribution. (pratama, 2015) in islam, zakat can be used to help distribute income. the existence of zakat obligations can also minimise the problem of poverty because the main target of zakat is to meet the needs of people in need. however, a good management system is needed to maximise zakat's potential. (nisa, 2020) explains that the purpose of zakat management is to improve services for the community in paying zakat, improve the function and role of religious institutions to improve community welfare and social justice, and improve the results and efficiency of zakat. therefore, to run and realise a good management system, an institution must get a role as the manager of the zakat, infaq, and sadaqah. based on law number 23 of 2011, the government has established two institutions to manage zakat funds, namely, baz (badan amil zakat), which is structurally within the national, provincial and district scope as well as laz (lembaga amil zakat), which was formed on an initiative by someone, a group of people who have obtained evidence of validity from the relevant government. (evalina ikhsan, 2020) explains that as sharia organisations, laz and baz require standards in financial reporting. based on baznas regulation no. 02 of 2014, both baz and laz are encouraged to apply psak (implementation of financial accounting standards) no. 109, which regulates zakat, infaq, and accounting shadaqah to balance and harmonise financial statement standards that have an impact on the principles of accountability and transparency in zakat, infaq, and fund management schemes sadaqah. (suryani, 2020) said that implementing psak 109 is a way to 1 analysis implementation based on psak 109 accounting zakat, infaq, sadaqah in laz yatim mandiri ponorogo eva noor fitriyani, iin wijayanti, nur sayidatul muntiah balance the baznas rules containing adjustments to laz financial reporting standards. with the hope that a laz can present financial reporting following specified standards. psak is a guideline in the preparation of entities. the government has regulated and established rules that zakat management organizations (opz) use the rules contained in psak 109. psak 109 contains regulations related to the management of zakat, infaq, and sadaqah funds (ghassani, 2018). the application of psak 109 for laznas and baznas is essential. baznas regulation no. 2 of 2014 chapter ii article 13 reads, "laz must be willing to be audited for sharia and finance periodically" (savira & suharsono, 2013). despite the new regulations governing this, it turns out that laz still faces many problems in practice. muzakki's distrust of the management of the zakat funds given, and also, there are still lazs that have not implemented psak 109 are still often found. some problems arise because laz cannot build the organisation's reputation through the transparency of funding and public accountability provided. ponorogo, one of the districts in east java, has considerable potential for zakat receipts. it even has amil zakat institutions spread across several of its territorial areas. the number of zakat receipts in ponorogo regency reaches 89%, which also has the potential for distribution to needy people. one of the amil zakat institutions in ponorogo is laz yatim mandiri ponorogo. laz yatim mandiri is committed to promoting orphans' social and humanitarian dignity with ziswaf funds (zakat, infaq, shadaqah, waqf) and other halal funds also legal from individuals, groups, companies, and institutions. it has also begun to be widely known by the community because the programs have reached all over the village. in addition, laz yatim mandiri often carries out social service activities aimed at orphans, dhuafa, educational scholarship distributors, etc. seeing the massive potential for receiving zis funds collected at laz yatim mandiri ponorogo, it is essential to have accountability and transparency in the management of zis funds by psak 109. this study will be focused on analysing the implementation of psak 109 in the management of zakat, infaq, and sadaqah accounting in laz yatim mandiri ponorogo. this aligns with accountability, professionalism, and transparency in zakat management, which can impact muzzaki's trust to pay zakat. a similar study was conducted (ohoirenan & fithria, 2020), which examines the application of psak 109 at baznas tual city using descriptive qualitative research. the study results found that the tual city baznas had not fully referred to psak in making financial reports. the financial reports at the tual city baznas are only limited to reporting the receipt and distribution of zis funds. the comparative value found in this study when compared with previous research on the variable scale used. previous research only examines and analyses the variables of recognition and place of zakat, infaq, and sadaqah funds. meanwhile, in this research, it examines comprehensively related to variables; (1) recognition and measurement of the receipt and delivery of zakat funds, (2) recognition and measurement of the receipt and delivery of in faq/sadaqah funds, (3) presentation and achievement of zis funds (4) discussing the elaboration of calk. the importance this research is carried out by providing recommendations related to updating zis accounting financial statements that can be applied by laz yatim mandiri ponorogo in an accountable and transparent manner using the psak 109 instrument. so in its implementation, laz yatim mandiri ponorogo gains public trust in the management of zakat, infaq, and sadaqah funds, which explicitly have a significant effect on the distribution of zakat itself in order to support social benefits. theoretical framework and hypotheses zakat, infaq, and shadaqah zakat comes from the word "zaka", meaning clean/holy. zakat is defined as the activity allah needs by releasing some of the assets of a certain amount and charging them to the person who receives them (sri nurhayati, 2019). zakat is the fourth pillar of islam, based on the spirit of sharing and becoming an instrument of income equality and poverty alleviation. conceptually, 2 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..1-11 muzakki is the party that issues zakat. meanwhile, mustahik is the party that is entitled to receive zakat. infaq comes from the word "nafaqa", which can be interpreted as something that has passed or been exhausted. therefore, infaq can be interpreted as giving some sustenance from allah swt, which is given to other parties based on sincerity to allah swt. furthermore, law number 23 of 2011 defines infaq as property issued for the public interest by a private person or group other than zakat (nizar, 2012). therefore, infaq is a voluntary issue by muslims aimed at getting the joy of allah. shodaka comes from the word "sadaka" . this means right and can be understood by giving it to others (arifin, 2011). therefore, according to the language, sadaqah is a form of faith and devotion expressed by giving material or immaterial in the form of money, goods, energy, or other good deeds done in the hope of the pleasure of allah almighty. zakat management organization based on law no. 23 of 2011 contains procedural mechanisms in aspects of zakat management, which consists of systemic programs in the form of planning, implementing, and coordinating the collection, distribution, and utilisation of zakat. two government-recognised zakat management institutions are badan amil zakat (baz) and lembaga amil zakat (laz). baz is an institution that regulates zakat management at the national, provincial, and city levels. meanwhile, laz was founded by the community to support the collection of zakat. the existence of this zakat management organisation is expected to help increase the effectiveness and efficiency of zakat services, improve community welfare and reduce poverty. psak 109 the development of sharia began to encourage the indonesian institute of accountants (iai) to compile psak 109, which regulates the accounting of zakat, infaq, and shodaqoh. the statement of financial accounting standards (psak) has been agreed upon by the indonesian institute of accountants as a standard guide used in the mechanism for preparing financial statements. psak 109 aims to regulate the recognition, reduction, presentation and disclosure of zakat and infaq/alms transactions. this psak109 accepts and distributes zakat, and infaq alms, which are approved by regulations or approved by regulations to recognise, measure, display, and disclose zakat, infaq, and alms transactions. there are four aspects in psak 109; recognition of process determination of the fulfilment of the recording of transactions that occur in financial records. the measurement of the proses determines the face value for recognising and including each post in the financial statements. presentation of financial statements on all transactions that have been recorded. disclosure of all information is presented in the form of a report. research methods research design this research was conducted at laz yatim mandiri ponorogo, located on jl. letjend suprapto no. 1c, ponorogo district, ponorogo regency, east java 63418. this study intends to analyse the implementation of zakat, infaq, and sadaqah accounting to determine whether the financial statements used and run by laz yatim mandiri ponorogo are by psak 109 instrument, which includes variables: recognition, measurement, disclosure, and presentation. the type of research used relies on a qualitative descriptive approach aimed at understanding the phenomena of what research subjects are experiencing, such as behaviour, perception, and motivation. therefore, observations were made in this study over three months. observations were made in this study over three months. observation is a data collection technique carried out through observation, accompanied by recordings of the state or behaviour of the target object. in this study, observations 3 analysis implementation based on psak 109 accounting zakat, infaq, sadaqah in laz yatim mandiri ponorogo eva noor fitriyani, iin wijayanti, nur sayidatul muntiah were made to observe the system of recognition, measurement, presentation and disclosure of zakat and financial infaq/alms transactions carried out by laz yatim mandiri ponorogo. it is holistic, explaining in the form of language in a specific context and can use various scientific methods (moleong, 2017). the methods used are descriptive as problem-solving procedures studied by describing the subject or objective state of the study. the data collection method in this study was through interviews conducted with the head of the branch and finance of laz yatim mandiri ponorogo to obtain information related to the picture analysis of the financial statements of zakat funds in laz yatim mandiri. observation is used to directly see the process of handling zis funds by laz yatim mandiri ponorogo. as well as documentation to support credibility in conducting the observation process and interviews conducted by researchers. the documents or archives used in this study are in the form of interviews and photos supporting relevant observations. data analysis methods this study uses qualitative descriptive analysis techniques by describing the zis fund financial statement system at laz yatim mandiri ponorogo. the research report that the researcher will carry out includes the following: a) describes the overview of laz yatim mandiri ponorogo b) describes the accounting treatment of zakat, infaq, and sadaqah in the concept of recognition and measurement of zis funds carried out at laz yatim mandiri ponorogo c) describes the accounting treatment of zakat, infaq, and sadaqah in the concept of presenting financial statements on zis funds in laz yatim mandiri ponorogo d) describes the accounting treatment of zakat, infaq, and sadaqah in the concept of disclosure of zis funds carried out in yatim mandiri ponorogo e) making a table to compare and describe the suitability of accounting treatment of zis funds carried out at laz yatim mandiri ponorogo regarding psak 109 f) concluding the suitability of accounting treatment of zis funds in laznas yatim mandiri ponorgo with psak 109 provided that: the implementation of psak 109 in laz yatim mandiri ponorogo is said to be appropriate if there are many points of treatment for appropriate zis funds (aprilia, 2017) the implementation of psak 109 in laz yatim mandiri ponorogo is said to be inappropriate if there are many points of treatment for zis funds that are not appropriate (aprilia, 2017) data validity test this research used data credibility by using triangulation techniques. triangulation is a data collection method that combines multiple methods and data sources obtained from observation, interviewing, and recording results. in triangulation techniques, researchers obtain data from the same sources using various data collection techniques. for example, researchers simultaneously use participant observations, in-depth interviews, and documents from the same data source (sugiyono, 2018). some types of triangulation that will be used include: a) time triangulation this triangulation considers the time of data collection to be taken. the data obtained can be affected by the time of data retrieval. observational testing, interviews, or other methods can check the data's validity at different times or conditions. if the test results are obtained from different data, then the researcher can carry out repeated tests to obtain definite and accurate data 4 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..1-11 b) source triangulation this triangulation is carried out to test the validity of the data by testing the data obtained from various sources. after obtaining from different sources, the data is analysed, and conclusions are drawn. c) data triangulation this triangulation is more towards the data used to support this research, such as documents, financial statements, archives, etc. results and discussion analysis of interview results target of collecting and distributing zis funds at laz yatim mandiri ponorogo. the zis funds managed by laz yatim mandiri ponorogo come from all community elements, which can be done through transfers, pick-up donations, and directly through the office. furthermore, the distribution of zis funds is distributed using a reference of 8 snap following islamic sharia. presentation of financial statements at laz yatim mandiri ponorogo 1. zis financial statement management planning in laz. financial reports in laz are used to link receipts and distribution reports because laz is a non-profit organisation that directs accountability to the community. therefore, financial statements are needed to represent accountability and transparency in receiving and distributing zis funds. 2. yatim mandiri financial report. reporting to the centre, yatim mandiri ponorogo uses several reports, namely balance sheet reports, capital changes, funds changes, revenue reports, and general ledger 3. audit of yatim mandiri financial statements. implementation of financial supervision at laz yatim mandiri is carried out by an external audit located at yatim mandiri pusat in surabaya. meanwhile, laz yatim mandiri ponorogo is audited by an internal audit of lembaga, namely the supervisory agency of laz yatim mandiri and is carried out once a year. 4. zis yatim mandiri financial report on psak 109. the management of financial statements at yatim mandiri already has a computerised system and is connected to the centre. financial planning can also be accessed through the website procedure/mechanism for implementing psak 109 in laz yatim mandiri 1. the concept of recognition and measurement of zis funds • the process of recognition and measurement of zis acceptance. calculating and measuring the receipt of zis funds at laz yatim mandiri ponorogo use a cash essential recognition system where recording is only carried out if zis funds have been received, as evidenced by proof of transaction. • we are giving ujrah amil. pemberian ujrah amil on laz yatim mandiri is taken from zakat funds of a maximum of 12.5% and infaq funds of 20% managed by the centre. • reduction of zis funds in the form of non-cash assets. laz yatim mandiri does not have non-cash assets because the non-cash assets in the yatim man office in ponorogo are referred to as facilities from the head office. • process of recognition and measurement of zis fund disbursement.recognition and measurement of zis funding distribution through a survey process first to determine the eligibility of prospective 5 analysis implementation based on psak 109 accounting zakat, infaq, sadaqah in laz yatim mandiri ponorogo eva noor fitriyani, iin wijayanti, nur sayidatul muntiah candidates. the distribution of zis funds is carried out through programs at laz yatim mandiri ponorogo every month. • zis fund recognition of the burden on laz yatim mandiri. beban issued by laz yatim mandiri for both operations and other expenses is recognised as deductions from zakat funds. this is the same as stated in psak 109. • management of non-halal funds. every receipt, which the financial admin refers to as a profit-sharing fund, will be recorded in a separate journal per month or every six months. this means that it can be represented that laz yatim mandiri, in recording nonhalal funds, has referred to psak 109, namely reporting nonhalal funds separately. • distribution of zis funds through other amyls. laz yatim mandiri has never disbursed funds through another amyl except for humanitarian aid abroad • distribution of fixed assets. laz yatim mandiri more often distributes cash and non-cash according to the contract of muzakki, which is not a fixed asset. 2. the concept of presentation on zis fund management. laz yatim mandiri ponorogo shows that the presentation on the management of zis funds at laz yatim mandiri ponorogo follows psak 109 because it presents financial statements separately. 3. the concept of disclosure on the management of zis funds. the disclosure of zis fund management in making a calk report is still not thoroughly carried out by laz yatim mandiri. 4. overview of the report on financial receipts and disbursements of laz yatim mandiri ponorogo. the process of preparing financial statements on laz yatim mandiri does not use journals specifically. however, it uses a cashflow system with only two tables in the report, receipt and expenditure (distribution). analysis of zis accounting standard statement on laz yatim mandiri based on psak 109 comparison between the definitions, reporting methods, management procedures, control, and disclosures applied by laz yatim mandiri with the theories contained in psak 109, which researchers have analysed: the concept of recognition and measurement. the concept of recognition and measurement consists of several aspects, including the receipt of zakat funds, the receipt of infaq / sadaqah funds, the distribution of zakat funds, and the distribution of infaq / sadaqah funds. therefore, the following will be presented as a table that represents the results of the comparison of accounting treatment at laz yatim mandiri and also conformity with psak 109 in the concept of recognition and measurement: table 1 comparison of the concepts of recognition and measurement on zakat fund receipts information accounting treatment based psak 109 accounting treatment at yatim mandiri ponorogo conformity analysis confession and measurement on reception zakat fund receipt of funds zakat is recognised as an increase in zakat funds at the time of the asset recording of zis fund receipts using a cash basic recording system, where receipts are recognised appropriate 6 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..1-11 cash/non-cash received when cash is received zakat funds received are measured appropriate: the amount received is in cash fair value/market price if in the form of noncash assets the zakat funds received by laz yatim mandiri ponorogo are measured according to the amount received both in the form of cash and the form of non-cash appropriate amil can receive ujrah from muzakki outside of acceptance zakat funds and recognised as add-on funds laz yatim mandiri has never seen a case of receiving ujrah outside of zakat funds not yet appropriate the decrease in zakat funds in the form of non-cash assets is recognised as a deduction of zakat funds if it is caused by amyl negligence and is recognised as a deduction of amyl funds if it occurs due to intentional amyl zakat received in nonform in laz yatim mandiri ponorogo will be recognised as a deduction for zakat funds/amyl funds if there is a decrease in value depending on the cause of occurrence appropriate source: processed data, 2022 based on the comparison of the data presented in the financial statements of yatim mandiri and psak 109 above, it is known that in the concept of recognition and measurement of zakat fund receipts, the financial statements presented by yatim mandiri ponorogo following psak 109, but in the points of receipt of ujrah amil, laz yatim mandiri still has not implemented the addition of amyl funds because laz yatim mandiri has never encountered a case of receiving ujrah outside of zakat funds table 2 comparisons in the concepts of recognition and measurement on zakat fund receipts information accounting treatment based psak 109 accounting treatment at laz yatim mandiri ponorogo conformity analysis recognition and the measurement of zakat fund disbursement zakat distributed to mustahik will be recognised as a deduction of zakat funds following the amount distributed if in the form of cash and by the amount recorded in the form of noncash asset the recording is carried out by amyl accordingly to the amount of zakat fund disbursement, both in cash and non-cash appropriate amil is included in mustahik, zakat, which is distributed to amyl and will be recognised as an enhancer amyl funds correspond to the amount distributed. the presented receipt of fund's zakat to amyl is 12.5% of the receipt of zakat funds. the amyl funds at laz yatim mandiri appropriate 7 analysis implementation based on psak 109 accounting zakat, infaq, sadaqah in laz yatim mandiri ponorogo eva noor fitriyani, iin wijayanti, nur sayidatul muntiah laz determines the percentage in distribution for amyl following the existing provisions are used for zis management purposes such as costs and also amyl salary. disbursement of funds zakat through amyl others will be recognised as deductions from zakat funds if the funds have been received by mustahik.the distribution of zakat funds through another amyl will be recognised as receivables for disbursement laz yatim mandiri has not done channelling through another amyl independently. instead, distribution is accommodated through the yatim mandiri centre located in surabaya. not yet appropriate zakat funds in the form of fixed assets are recognised as the distribution of zakat entirely if there is no control amyl on assets and recognised as a gradual distribution of zakat if it is still under the control of amyl laz yatim mandiri ponorogo has never distributed zakat funds in the form of fixed assets. the zakat distributed by laz yatim mandiri ponorogo is cash in the form of money and non-cash in the form of necessities not yet appropriate source: processed data, 2022 based on the comparison of the data presented in the financial statements of yatim mandiri and psak 109 above, it is known that the concept of recognition and measurement of the distribution of zakat funds at laz yatim mandiri is by psak 109 at several points, namely recording the distribution to mustahik and also the percentage of fund distribution, meanwhile, at the point of disbursement of zakat funds through other amyl and the distribution of zakat funds in the form of fixed assets. laz yatim mandiri has never been implemented, so it cannot be said to follow the existing psak 109. information accounting treatment based psak 109 accounting treatment at laz yatim mandiri ponorogo conformity analysis confession and measurement above infaq/sadaqah fund receipt infaq/sadaqah will be recognised as a fund enhancer following the contract of muzakki. in the measurement, the receipt will be measured according to the amount of receipt of money or the applicable fair value the receipt of infaq/sadaqah funds, whether bound or not bound by amyl, will be received as an increase in infaq/sadaqah funds according to the number of money receipts or appropriate 8 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..1-11 the current market price receipt of infaq/sadaqah fund in non-cash assets such as current assets and non-current assets can be managed and the results of the increase in the asset value will be recognised as additional funds. if in the management of infaq/sadaqah funds, there is a decrease in the value of assets, it will be recognised as a deduction from the funds infaq/sadaqah funds received and managed so that there is an increase in the value will be recognised as an increase in funds and recording is carried out in a separate journal. appropriate source: processed data, 2022. based on the comparison of the data presented in the financial statements of yatim mandiri and psak 109 above, it is known that in the concept of recognition and measurement of the receipt of infaq / sadaqah funds, laz yatim mandiri has implemented the rules contained in psak 109 properly. information accounting treatment based psak 109 accounting treatment at laz yatim mandiri ponorogo conformity analysis recognition and measurement above distribution infaq/sadaqah fund infaq/sadaqah disbursed is recognised as a deduction of funds according to the amount issued. amil can receive infaq/sadaqah funds that will be recognised as amyl fund enhancers. infaq/sadaqah funds are recognised as a deduction of funds when it has been completely channelled. disbursement amil records the transaction of disbursement of infaq / sadaqah funds following the expenses made. the distribution of infaq/sadaqah funds to amyl will be recognised as an enhancer of amyl funds with a percentage of 20% appropriate 9 analysis implementation based on psak 109 accounting zakat, infaq, sadaqah in laz yatim mandiri ponorogo eva noor fitriyani, iin wijayanti, nur sayidatul muntiah under the revolving fund, the scheme will be recognised as infaq/sadaqah receivables source: processed data, 2022. based on the comparison of presented data in the financial statements of yatim mandiri and psak 109 above, it is known that in the concept of recognition and measurement of the distribution of infaq / sadaqah funds, laz yatim mandiri has implemented recording of transactions that have been distributed. this follows the regulation in psak 109 about the recognition and measurement of the distribution of infaq/sadaqah funds. presentation concept information treatment accounting following psak 109 treatment accounting at laz yatim mandiri ponorogo conformity analysis presentation of zis funds reporting of zis funds are presented separately amil has already reported zis funds separately appropriate source: processed data, 2022. based on the comparison of presented data in the financial statements of yatim mandiri and psak 109 above, it is known that in the concept of presenting the zis fund, laz yatim mandiri has implemented a separate recording of zis funds. this follows what has been regulated in psak 109. disclosure concept information treatment accounting following psak 109 accounting treatment at laz yatim mandiri ponorogo conformity analysis disclosure of top management dana said calk contains disclosure of accounting policies on laz amil has not made a calk to describe the disclosure of fund management to managed zis funds not yet appropriate source: processed data, 2022. based on the comparison of presented data in the financial statements of yatim mandiri and psak 109 above, it is known that in the concept of disclosure, yatim mandiri has not implemented the creation of calk, which explains the financial statements that have been made. therefore, this indicates that laz yatim mandiri ponorogo carries out a discrepancy in the implementation based on psak 109. analysis of zis accounting standard statement on laz yatim mandiri ponorogo based on psak 109 based on the comparison results from the table above, it can be concluded that the accounting treatment of zis fund management and other managed funds in laz yatim mandiri ponorogo has not fully referred to psak 109 zis accounting. in the recognition and measurement 10 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal..1-11 indicators, the process of recording receipts and distribution has been carried out by laz yatim mandiri following the concept of recognition and measurement contained in psak 109. in the indicators of the presentation of financial statements, the recording on laz yatim mandiri has been carried out separately so that it will not be mixed with other managed funds. however, in the aspect of the disclosure, laz yatim mandiri ponorogo has not reported in calk following what is stated in psak 109. some of the zis accounting treatments that have not been following psak 109 because laz yatim mandiri has never made the transaction in question can be seen from the results of the table that has been described above. conclusions and recommendations the conclusion about implementing accounting treatment to the variable presentation of financial statements at laz yatim mandiri ponorogo has been carried out separately, which means following psak 109. however, implementing accounting treatment to the zis fund management disclosure variable is not based on psak 109 because laz yatim mandiri has not been translated into calk. based on this analysis, laz yatim mandiri ponorogo has not comprehensively implemented psak 109 in its financial reports. laz yatim mandiri ponorogo can maximise the application of psak 109 as a whole as a guiding instrument in the preparation and presentation of zis accounting so that it impacts accountability and transparency. the next suggestion is for laz yatim mandiri ponorogo to present calk in financial reports by the instruments contained in psak 109, which serves as a form of accountability from laz yatim mandiri ponorogo branch to laz yatim mandiri center. for further research, if you are going to examine a similar case, it is better to compare the financial reports in the central laz to get a comprehensive data report. references aprilia, l. 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(2015). peran zakat dalam penanggulangan kemiskinan (studi kasus: program zakat produktif pada badan amil zakat nasional). tauhidinomics: journal of islamic banking and economics, 1(1), 93–104. http://journal.uinjkt.ac.id/index.php/tauhidinomics/article/view/3327 savira, f., & suharsono, y. (2013). peraturan badan amil zakat nasional nomor 2 tahun 2016 tentang pembentukan dan tata kerja unit pengumpul zakat. journal of chemical information and modeling, 01(01), 1689–1699. sri nurhayati, w. (2019). akuntasi syariah di indonesia. 1–7. sugiyono. (2018). metode penelitian kuantitatif, kualitatif, dan r&d. alfabet. suryani. (2020). analisis penerapan psak 109 pada lembaga amil zakat. suryani, 4(1), 88–100. 11 microsoft word format artikel universitas surabaya.doc jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 271-284 271 penghindaran pajak: analisis perbandingan antara sektor (periode 2017-2019) permata ayu widyasari1), stefani arif juantara2) irene natalia3) program akuntansi, fakultas bisnis dan ekonomika, universitas surabaya, surabaya 1,2,3) permataayu@staff.ubaya.ac.id 1), stefaniarifj@gmail.com 2) irenenatalia@staff.ubaya.ac.id3) abstrak setiap sektor mempunyai kontribusi terhadap penerimaan negara berupa pajak. beberapa sektor mempunyai peraturan perpajakan yang spesifik dan berbeda dibanding dengan sektor lainnya. hal tersebut membuat adanya perbedaan startegi dan manajemen pajak pada sektor tersebut. aktifitas penghindaran pajak dapat mengurangi pendapatan negara dari pajak. penelitian ini adalah menguji apakah terdapat perbedaan penghindaran pajak yang dilakukan oleh setiap sektor yang ada di bursa efek indonesia. metode purposive sampling digunakan sebagai metode pemilihan sample, yaitu seluruh perusahaan (non keuangan) yang terdaftar pada bei pada tahun 20172019. uji manova akan digunakan untuk menguji hipotesis. hasil penelitian ini memaparkan bahwa ada perbedaan penghindaran pajak pada setiap sektor di bei bila diukur menggunakan proksi gaap etr, cash etr, current etr, dan book tax difference (btd). namun, hasil penelitian menunjukkan tidak terdapat perbedaan penghindaran pajak pada setiap sektor di bei bila diukur menggunakan proksi long-run cash etr. kata kunci : book tax difference (btd); cash etr; current etr; gaap etr; long-run cash etr; penghindaran pajak abstract each sector contributes to state revenue in the form of taxes. some sectors have specific and different tax regulations compared to other sectors. this makes a difference between startegi and tax management in the sector. tax avoidance activities can reduce state revenue from taxes. this research is testing whether there are differences in tax avoidance carried out by each sector on the indonesia stock exchange. the purposive sampling method is used as a sample selection method, i.e. all companies (non-financial) registered with the idx in 2017-2019. the manova test will be used to test hypotheses. the results of this study explain that there are differences in tax avoidance in each sector in the idx when measured using the gaap etr, cash etr, current etr, and book tax difference (btd) proxies. however, the results showed no difference in tax avoidance in each sector in the idx when measured using the long-run cash etr proxy. keywords: book tax difference (btd); cash etr; current etr; gaap etr; long-run cash etr; tax avoidance *corresponding author: email: permataayu@staff.ubaya.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.3.271-284 pendahuluan pajak mempunyai kontribusi yang signifikan pada penerimaan negara indonesia. berdasarkan laporan kinerja kementrian keuangan, pada tahun 2016-2019, penerimaan pajak berkontribusi 68,13% hingga 71,48% terhadap jumlah penerimaan negara. sebagai contoh, pada tahun 2019 pemerintah mentargetkan rp. 1.577,56 triliun dari penerimaan pajak. namun kenyataannya, penerimaan pajak tahun 2019 hanya mencapai rp. 1.332,06 triliun atau sekitar 84.44% dari target. bila dilihat dari 2016-2019 penerimaan pajak indonesia belum mencapai target, yaitu tingkat realisasinya masih sekitar 81,60% 92,23%. target penerimaan pajak tidak tercapainya dapat disebabkan karena adanya tindakan penghindaran pajak. penghindaran pajak merupakan tindakan legal yang dilakukan wajib pajak untuk meminimalkan pajak yang ditanggung dan dibayarkan oleh wajib pajak. penghindaran mailto:permataayu@staff.ubaya.ac.id mailto:irenenatalia@staff.ubaya.ac.id3 mailto:permataayu@staff.ubaya.ac.id https://doi.org/10.33369/j.akuntansi.11.3.271-2 penghindaran pajak: analisis perbandingan antara sektor (periode 2017-2019) permata ayu widyasari, stefani arif juantara dan irene natalia 272 pajak dapat dilakukan dengan memanfaatkan celah dari peraturan perpajakan yang berlaku, peraturan yang ambigu, maupun menganalisa pilihan alternatif sehingga menghasilkan konsekuensi tidak membayar pajak, membayar pajak dalam jumlah minimal, maupun penundaan pembayaran pajak (awang & amran, 2014; singh, 2005). perilaku penghindaran pajak ini merugikan negara karena mengurangi pendapatan negara. tax justice network pada tahun 2020 melaporkan bahwa indonesia mengalami kehilangan penerimaan pajak (tax lost) sebesar $ 4,8 miliar atau setara dengan rp 69 triliun. berdasarakan realisasi perpajakan dan tax gap 2019, indonesia mempunyai tax gap sebesar 8.5%. sebagai perbandingan, normal tax gap di negara-negara lain adalah 3.6% (saputra, 2021). tax gap adalah perbandingan antara jumlah pajak yang seharusnya dibayarkan ke negara, dibandingan dengan yang nyata nyata dibayarkan (subroto, 2020). tax gap merupakan indikator adanya ketidakpatuhan pajak, salah satu contohnya adalah penghindaran pajak. penghidaran pajak merupakan contoh dari agency theory dimana ada konflik antara manager sebagai eksekutor atau pihak yang menjalankan operasional sehari hari dan investor. manager berusaha menurunkan laba fiskal agar jumlah pembayaran pajak juga berkurang (putra et al., 2018). beberapa hal dapat dilakukan untuk menghindari pajak secara legal antara lain meningkatkan jumlah asset tetap, melaporkan rugi agar mendaptkan kompensasi kerugian, dan melakukan manajemen laba (putra et al., 2018). setiap sektor memiliki kontribusi terhadap penerimaan pajak. berdasarkan realisai penerimaan pajak 2020, penerimaan pajak penghasilan dari sektor non migas hanya sekitar 87.81 % atau kurang 78 triliun dari target penerimaan. sedangkan penerimaan pajak dari sektor migas telah melebihi target, yaitu terealisasi sebesar 104.14% atau melebihi 1.32 triliun rupiah. beberapa sektor mempunyai peraturan spesifik tersendiri mengenai perhitungan pajak penghasilan. contohnya jasa konstruksi memiliki cara perhitungan pajak penghasilan dengan cara final. sektor pertanian juga harus memotong pph pasal 22 dari lawan transaksinya. perbedaan peraturan antara sekt or tersebut dapat membuat perbedaan strategi dan manajemen pajak antara tiap sektor. penghindaran pajak antara tiap sektor pun bisa jadi berbeda. penelitian mengenai penghindaran pajak pada sektor tertentu di indonesia sudah beberapa kali dilakukan seperti yang menggunakan sample sektor agrikultur dan pertambangan (alviyani et al., 2016); sektor manufaktur (novita, 2016; widyastuti, 2018); sektor property dan real estate (irawan et al., 2017); industry dasar dan kimia (permata et al., 2018). namun yang membandingkan antara sektor – sektor masih sedikit contohnya (sartika et al., 2015) yang membandingkan penghindaran pajak antara perusahaan yang dikenai tarif final dengan yang tidak final. adanya kekurangan ini memotivasi peneliti untuk membandingkan penghindaran pajak yang dilakukan oleh setiap sektor yang ada di bursa efek indonesia (bei) dengan menggunakan proksi penghindaran pajak antara lain gaap etr, cash etr, current etr, book tax difference (btd), dan long-run cash etr. hasil penelitian ini dapat digunakan oleh pembaca, pemerintah (pembuat kebijakan), dan investor. pembaca dapat menambah pengetahuan, wawasan dan dapat mengetahui perbedaan penghindaran pajak yang dilakukan oleh perusahaan dalam setiap sektor di bei; pemerintah dapat mempertimbangkan kebijakan perpajakan pada setiap sektor tertentu dengan tepat sasaran; dan investor mendapatkan wawasan baru sebagai penentu investasi. metodologi penelitian populasi dan sampel penelitian ini menggunakan metode pursposive sampling dengan kriteria: 1. terdaftar di sektor non keuangan di bursa efek indonesia (bei) pada tahun 20172019 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 271-284 273 2. menerbitkan laporan keuangan ataupun laporan tahunan yang telah diaudit pada tahun 2017-2019 secara lengkap, berakhir pada 31 desember, dan menggunakan mata uang rupiah. 3. tidak mengalami laba negatif (rugi) selama periode penelitian. 4. tidak ada informasi atau data yang hilang mengenai variable yang akan diteliti. pengukuran penghindaran pajak (tax avoidance) penghindaran pajak dapat diukur menggunakan 12 proksi (hanlon dan heitzman, 2010). namun, penelitian ini hanya memilih 5 proksi, antaralain: gaap etr, cash etr, current etr, book tax difference (btd), dan long-run cash etr. pemilihan 5 proksi dari 12 proksi yang ada dalam penelitian hanlon (2010) dalam mengukur tindakan penghindaran pajak mempertimbangkan perbedaan peraturan perpajakan serta tersedianya data dalam laporan keuangan maupun laporan tahunan perusahaan. rumus yang digunakan untuk proksi gaap etr, cash etr, current etr, dan long-run cash etr sesuai dengan hanlon dan heitzman (2010) sebagai berikut: 𝐺𝐴𝐴𝑃 𝐸𝑇𝑅 = 𝑡𝑜𝑡𝑎𝑙 𝑖𝑛𝑐𝑜𝑚𝑒 𝑡𝑎𝑥 𝑒𝑥𝑝𝑒𝑛𝑠𝑒 𝑡𝑜𝑡𝑎𝑙 𝑝𝑟𝑒𝑡𝑎𝑥 𝑎𝑐𝑐𝑜𝑢𝑛𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚𝑒 …………………1) 𝐶𝑎𝑠ℎ 𝐸𝑇𝑅 = 𝑐𝑎𝑠ℎ 𝑡𝑎𝑥𝑒𝑠 𝑝𝑎𝑖𝑑 𝑡𝑜𝑡𝑎𝑙 𝑝𝑟𝑒𝑡𝑎𝑥 𝑎𝑐𝑐𝑜𝑢𝑛𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚𝑒 …………………...2) 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐸𝑇𝑅 = 𝑐𝑢𝑟𝑟𝑒𝑛𝑡 𝑖𝑛𝑐𝑜𝑚𝑒 𝑡𝑎𝑥 𝑒𝑥𝑝𝑒𝑛𝑠𝑒 𝑡𝑜𝑡𝑎𝑙 𝑝𝑟𝑒𝑡𝑎𝑥 𝑎𝑐𝑐𝑜𝑢𝑛𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚𝑒 …………….…3) 𝐿𝑜𝑛𝑔 − 𝑟𝑢𝑛 𝐶𝑎𝑠ℎ 𝐸𝑇𝑅 = ∑ 𝑡𝑜𝑡𝑎𝑙 𝑐𝑎𝑠ℎ 𝑡𝑎𝑥𝑒𝑠 𝑝𝑎𝑖𝑑𝑖𝑗 ∑ 𝑡𝑜𝑡𝑎𝑙 𝑝𝑟𝑒𝑡𝑎𝑥 𝑎𝑐𝑐𝑜𝑢𝑛𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚𝑒𝑖𝑗 ….4) perbedaan peraturan perpajakan pada setiap negara, menyebabkan tidak semua rumus proksi dari hanlon dan heitzman (2010) dapat digunakan. sehingga pada proksi book tax difference (btd) peneliti menggunakan perhitungan yang diadaptasi dari noor dan matsuki (2009): 𝐵𝑇𝐷 = 𝑝𝑟𝑒𝑡𝑎𝑥 𝑖𝑛𝑐𝑜𝑚𝑒−𝑡𝑎𝑥𝑎𝑏𝑙𝑒 𝑖𝑛𝑐𝑜𝑚𝑒 𝑡𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑡 ………………………...5) 𝑇𝑎𝑥𝑎𝑏𝑙𝑒 𝐼𝑛𝑐𝑜𝑚𝑒 = 𝑐𝑢𝑟𝑟𝑒𝑛𝑡 𝑡𝑎𝑥 𝑒𝑥𝑝𝑒𝑛𝑠𝑒 𝑡𝑎𝑥 𝑟𝑎𝑡𝑒 ……………………..6) metode analisis data untuk menjawab hipotesis dari penelitian ini apakah terdapat perbedaan penghindaran pajak antara sektor maka uji beda manova diterapkan. statistik deskriptif digunakan untuk melihat nilai mean serta standar deviasi dari setiap variable yang diuji untuk masing – masing sektor. uji kesamaan matriks varians-kovarians dalam uji manova terdapat asumsi tiap variabel dependen memiliki varians-kovarians yang sama yang diuji dengan box’s m test (ghozali, 2018:152). uji box’s m diuji menggunakan taraf signifikan 0,05. jika hasilnya lebih dari 0,05 menunjukkan bahwa variabel dependen memiliki varians-kovarians yang sama, dan jika hasil kurang dari 0,05 berarti variabel dependen memiliki varians-kovarians yang berbeda (tidak sama). penghindaran pajak: analisis perbandingan antara sektor (periode 2017-2019) permata ayu widyasari, stefani arif juantara dan irene natalia 274 uji signifikansi multivariat penelitian ini menggunakan uji manova wilk’s lambda, da untuk membuat keputusan dalam perbedaan kelompok. levene’s test dalam uji manova terdapat asumsi tiap kategori dalam variabel dependen memiliki varians yang sama yang diuji dengan levene’s test (ghozali, 2018). jika hasilnya lebih dari 0,05 menunjukkan bahwa tiap kategori variabel dependen memiliki varians yang sama, dan jika hasil kurang dari 0,05 bermakna bahwa tiap kategori variabel dependen memiliki varians yang berbeda (tidak sama). uji between-subjects effects ada atau tidaknya perbedaan pada tiap kategori variabel independen jika diukur dengan variabel dependen menggunakan uji between-subjects effects. jika hasil lebih dari 0,05, variabel dependen tersebut memiliki perbedaan pada tiap kategori variabel independen. sebaliknya jika hasil kurang dari 0,05, variabel dependen tidak memiliki perbedaan pada tiap kategori variabel independen. uji post hoc jika hasil dari uji between-subjects effects menunjukkan terdapat perbedaan pada tiap kategori variabel independen secara signifikan, perlu dilakukan uji post hoc. uji ini dilakukan karena tidak semua variabel berpengaruh secara signifikan terhadap perbedaan yang ada. ada beberapa macam metode dalam uji post hoc yang dapat dilakukan dalam dua (2) kondisi yaitu kondisi asumsi varians-kovarians terpenuhi dan kondisi asumsi varians-kovarians tidak terpenuhi. metode uji post hoc jika asumsi varians-kovarians terpenuhi adalah bonferroni, lsd, scheffe, tukey (hsd), snk (student neuman’s keuls), dan duncan. sedangkan metode uji post hoc jika asumsi varians-kovarians tidak terpenuhi adalah dunnet dan games-howell. klasifikasi sektor bursa efek indonesia bursa efek indonesia mengkategorikan perusahaan menjadi 9 (sembilan) sektor. pengklasifikasian tersebut disebut jasica (jakarta stock industrial classification). klasifikasi tersebut berguna untuk indikator pembanding kinerja antar industry dan membuat keputusan dalm berinvestasi (bei, 2019). sektor grup jasica terdiri dari tiga yaitu primary, secondary dan tertiary tergantung pada aktivitas perusahaan. selanjutnya terbagi lagi menjadi total 9 sektor sebagai berikut: 1. sektor primary (ekstraktif) a) sekto agrikultur b) mining 2. sektor secondary (industry and manufacturing) a) sektor basic industry and chemicals b) sektor consumer goods industry c) sektor miscellaneous industry 3. tertiary sektor (service) a) sektor property, real estate, building construction b) sektor trade, service, and investment jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 271-284 275 c) sektor infrastructure, utilities, and transportation d) sektor finance selanjutnya pada setiap sektor akan diklasifikasikan menjadi sub-sektor. namun untuk penelitian ini perbandingan penghindaran pajak akan dilakukan antara sektor dan tidak mengikutkan sektor keuangan (finance). gambar 1. kerangka penelitian penelitian penghindaran pajak dengan tidak memasukan industri keuangan, industry konstruksi, properti dan industry pertambangan dengan alasan bahwa industri tersebut dikenakan pajak final (amri, 2017). hai ini dapat menjadi indikasi bahwa perusahaan yang dikenai pajak final mempunyai karakteristik penghindaran pajak yang berbeda. salah satu manajemen perpajakan adalah transfer pricing. pedoman transfer pricing diperlukan untuk transaksi antara wajib pajak di indonesia yang mempunyai perbedaan dikenai tarif pajak final dan tidak final pada sektor tertentu (lingga, 2012). pengenaan pajak final juga berpengaruh pada hasil penghindaran pajak. perusahaan yang dikenai pajak penghasilan final tidak mempunyai pilihan kecuali mengikuti dan patuh pada tarif tersebut. kontrol sebaiknya ditambhakan apakah perusahaan dikenai pajak final atau tidak. pajak final menjadi penentu non diskresional yang harus dikontrol ketika menentukan perbendaaan diskresionari permanen (aryotama & firmansyah, 2020). kompensasi kerugian merupakan pengurang pembayaran pajak. kompensasi kerugian fiskal berpengaruh terhadap penghindaran pajak. perusahaan yang mengalami kerugian fiscal dapat menggunakan kerugian tersebut untuk mengurangi laba kena pajak di tahun – tahun berikutnya. dengan kata lain, perusahaan yang mempunyai kerugian fiscal akan terhindar dari beban pajak, sehingga dapat dikatakan bahwa kerugian fiscal dapat digunakan oleh manajemen untuk menghindari pajak (ginting, 2016). menurut undang – undang no. 36 tahun 2008 pajak penghasilan pasal 6 ayat 2, bagi perusahaan yang merugi maka tidak akan dikenai pajak, bahkan kerugian tersebut dapat dikompensasikan mulai tahun pajak berikutnya sampai dengan berturutturut selama 5 tahun kedepan (indonesia, 2009). adahal yang menjadi pembeda, kompensasi kerugian tersebut tidak dapat digunakan bagi perusahaan yang penghasilannya dikenai pajak penghasilan final dan perhitungan norma (ginting, 2016). pengembangan hipotesis penghindaran pajak berdasarkan sektor dalam perhitungan pajak penghasilan, beberapa sektor industry mempunyai peraturan tertentu. sebagai contoh pt. adhi karya merupakan perusahaan yang bergerak dibidang building construction. pada klasifikasi jasica di bei, perusahaan tersebut masuk pada sektor property, real estate, and building construction. berdasarkan laporan tahunan pt. adhi karya penghindaran pajak: analisis perbandingan antara sektor (periode 2017-2019) permata ayu widyasari, stefani arif juantara dan irene natalia 276 2019, sebagian penghasilan dari pt. adhi karya terkena pajak penghasilan final atas usaha jasa konstruksi sebesar 3%. peraturan tersebut tertuang pada peraturan pemerintah no. 40 tahun 2009. pajak tersebut dihitung dari jumlah pembayaran (tidak termasuk pajak pertambahan nilai) dan dipotong oleh pengguna jasa dalam hal pengguna jasa adalah badan pemerintah, wajib pajak orang pribadi yang ditunjuk direktorat jenderal pajak, wajib pajak badan, dan bentuk usaha tetap. sedangkan atas penghasilan sewa, pt. adhi karya terkena pajak final sebesar 10 % berdasarkan pp 34 tahun 2017. adanya peraturan yang spesifik bagi industry tersebut membuat industry tersebut mempunyai manajemen perpajakan yang berbeda, termasuk strategi menghindari pajak yang berbeda. penelitian terdahulu menemukan bahwa ada perbedaan penghindaran pajak yang diproksikan dengan gaap-etr, cash etr, current etr, btd antara perusahaan yang dikenai pajak penghasilan final dibanding dengan perusahaan yang tidak dikenai tarif penghasialn final. gaap-etr dianggap mampu untuk menjelaskan penghindaran pajak yang berasal dari perbedaan temporer dimana jumlah beban pajak penghasilan terdiri dari beban pajak kini dan beban pajak tangguhan (hanlon & heitzman, 2010). dimana perusahaan yang memiliki gaap etr yang semakin kecil dipercaya melakukan penghindaran pajak dengan mengurangi penghasilan kena pajak (laba fiscal) tetapi mempertahankan laba komersialnya. cash etr dianggap mampu untuk menjelaskan penghindaran pajak yang berasal dari perbedaan temporer dimana cash etr diukur berdasarkan jumlah kas yang dibayar perusahaan pada periode tersebut untuk pembayaran pajak (hanlon & heitzman, 2010). current etr dianggap mampu untuk menjelaskan penghindaran pajak yang berasal dari perbedaan temporer dimana pengukuran hanya dilakukan berdasarkan beban pajak kini perusahaan (hanlon & heitzman, 2010). btd merupakan salah satu proksi penghindaran pajak yang dikemukakan oleh (hanlon & heitzman, 2010). namun karena adanya perbedaan peraturan perpajakan, peneliti menggunakan perhitungan yang diadaptasi dari (noor et al., 2009). long-run cash etr adalah pengukuran dari akumulasi pajak yang dibayar menggunakan kas oleh perusahaan pada periode tertentu terhadap akumulasi laba sebelum pajak pada periode tertentu. long-run cash etr dianggap mampu untuk menjelaskan penghindaran pajak yang yang dilakukan perusahaan dalam jangka panjang. normalnya, long-run cash etr diimplementasikan pada penelitian dengan periode 3 hingga 10 tahun (hanlon & heitzman, 2010). maka dari penjelasan di atas, dikembangkan hipotesis berupa: h1: terdapat perbedaan pengghindaran pajak pada setiap sektor diukur dengan gaap etr, cash etr, current etr, btd dan long-run cash etr. hasil dan diskusi analisis statistik deskriptif pengujian statistik deskriptif pada penelitian ini menghasilkan beberapa informasi yaitu rata – rata proksi gaap etr adalah 0,142998070 dengan standar deviasi 1,145230402. rata – rata proksi cash etr sebesar 0,405154223 dengan standar deviasi sebesar 1,058345964. rata – rata proksi current etr adalah 0,305558033 sedangkan standar deviasi sebesar 0,840441375. rata – rata proksi btd adalah 0,012309699 dan standar deviasi 0,077006898. proksi long-run cash etr memiliki rata-rata sebesar 0,347642973 dengan standar deviasi 0,530506104. nilai standar deviasi dari kelima proksi penghindaran pajak lebih besar dibandingkan masing – masing nilai rata-rata nya. hal tersebut menunjukkan bahwa data yang diukur dengan kelima proksi tersebut ini bervariasi. sajian penghindaran pajak dengan lima jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 271-284 277 proksi yaitu gaap etr, cash etr, current etr, btd dan long-run cash etr pada sektor sektor industry yang terdaftar pada bursa efek indonesia, sebagai berikut tabel 1. hasil statistik deskriptif proxy sektor mean standard deviasi n gaap etr agriculture 0,251502334 0,096599650 10 mining 0,266859439 0,218990874 9 basic industry and chemicals 0,201114144 0,407311765 36 consumer goods industry 0,266384044 0,051746449 38 miscellaneous industry 0,337001973 0,312545709 21 property, real estate, building construction 0,037304841 0,179309559 44 infrastructure, utilities, and transportation -0,530210342 3,455851550 26 trade, service, and investment 0,267644621 0,413651325 73 total 0,142998070 1,145230402 257 cash etr agriculture 0,377287809 0,299557882 10 mining 0,381502879 0,729681752 9 basic industry and chemicals 0,144883289 0,694605105 36 consumer goods industry 0,464315696 0,734962111 38 miscellaneous industry 0,627849291 0,998453008 21 property, real estate, building construction 0,349553742 0,729330894 44 infrastructure, utilities, and transportation 0,813159722 2,724620155 26 trade, service, and investment 0,333576491 0,332095483 73 total 0,405154223 1,058345964 257 current etr agriculture 0,282738749 0,102448753 10 mining 0,210005099 0,154019429 9 basic industry and chemicals 0,280572144 0,219247358 36 consumer goods industry 0,247078628 0,086889218 38 miscellaneous industry 0,338402442 0,326897363 21 property, real estate, building construction 0,070353685 0,184542098 44 infrastructure, utilities, and transportation 0,573251209 1,738987880 26 trade, service, and investment 0,400203439 1,143582363 73 total 0,305558033 0,840441375 257 proxy sektor mean standard deviasi n btd agriculture -0,001171482 0,029296634 10 mining 0,000310564 0,025247041 9 basic industry and chemicals 0,007360372 0,039643911 36 consumer goods industry 0,007616066 0,052081283 38 miscellaneous industry 0,032552958 0,151934171 21 property, real estate, building construction 0,040266708 0,084014681 44 infrastructure, utilities, and transportation 0,010478024 0,054272390 26 trade, service, and investment -0,001502019 0,025414507 73 total 0,012309699 0,066006898 257 longrun cash etr agriculture 0,384934111 0,186771901 10 mining 0,296303992 0,367163385 9 basic industry and chemicals 0,250052717 0,251081126 36 consumer goods industry 0,426219603 0,702464080 38 miscellaneous industry 0,480291638 0,573323382 21 property, real estate, building construction 0,305663312 0,427960527 44 infrastructure, utilities, and transportation 0,245734607 0,159833645 26 trade, service, and investment 0,379527595 0,684110715 73 total 0,347642973 0,530506104 257 uji kesamaan matriks varians-kovarians hasil dari analisis uji kesamaan matriks varians-kovarians menggunakan box’s m test disajikan pada tabel 2. penghindaran pajak: analisis perbandingan antara sektor (periode 2017-2019) permata ayu widyasari, stefani arif juantara dan irene natalia 278 tabel 2. box’s m test box’s m sig. (nilai p) 2069,294 0,000 nilai p (sig) dari box’s m test sebesar 0,000 < 0,05 yang berarti bahwa variabel gaap etr, cash etr, current etr, btd, dan long-run cash etr memiliki matriks varianskovarians yang berbeda sehingga tidak memenuhi asumsi dalam manova yaitu asumsi memiliki kesamaan matriks varians-kovarians. uji signifikansi multivariat pada penelitian ini, uji signifikansi multivariat yang digunakan adalah wilk’s lambda karena tidak memenuhi asumsi kesamaan matriks varians-kovarians dan memiliki grup variabel dependen lebih dari dua (2). hasil pada uji signifikansi multivariate dapat dilihat pada tabel 3. tabel 3. hasil uji multivariat efek macam uji signifikansi f sig. sektor wilk’s lambda 1,421 0,054 nilai p (sig) dari uji signifikansi multivariat menunjukkan 0,054> 0,05 yang berarti bahwa variabel independen (sektor) memiliki pengaruh yang signifikan terhadap lima (5) variabel dependen yaitu gaap etr, cash etr, current etr, btd, dan long-run cash etr. levene’s test hasil dari pengujian asumsi bahwa tiap variabel dependen memiliki varians yang sama untuk setiap kelompok dapat dilihat pada tabel 4. tabel 4. hasil dari levene's test of equality of error variances f df1 df2 sig. gaap-etr 5,130 7 249 0,000 cash etr 2,614 7 249 0,013 current etr 2,065 7 249 0,048 btd 2,511 7 249 0,016 long-run cash etr 1,117 7 249 0,353 nilai p (sig) pada gaap etr, cash etr, current etr, dan btd memiliki nilai kurang dari 0,05 yang berarti bahwa gaap etr, cash etr, current etr, dan btd memiliki varians yang berbeda. sedangkan long-run cash etr memiliki nilai p (sig) 0,353 > 0,05 yang menunjukkan bahwa variabel long-run cash etr memiliki varians yang sama. uji between-subjects effects dalam menguji pengaruh univariate anova untuk setiap faktor terhadap variabel dependen digunakan test of between-subjects effects yang hasilnya dapat dilihat pada tabel 5. tabel 5. hasil dari test of between-subjects effects source variabel dependen mean square f sig. sektor gaap etr 2,165 1,682 0,114 cash etr 1,209 1,082 0,375 current etr 0,745 1,056 0,393 btd 0,009 2,088 0,045 long-run cash etr 0,201 0,708 0,665 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 271-284 279 nilai p (sig.) pada gaap etr, cash etr, current etr, dan long-run cash etr memiliki nilai lebih dari 0,05 yang berarti bahwa tidak ada perbedaan pada tiap kategori sektor bila diukur menggunakan proksi gaap etr, cash etr, current etr, dan long-run cash etr. sedangkan nilai p (sig) pada btd 0,045<0,05 yang berarti bahwa ada perbedaan pada tiap kategori sektor jika diukur menggunakan btd. uji post hoc pada hasil test of between-subjects effects menunjukkan ada perbedaan pada tiap kategori sektor jika diukur menggunakan btd, maka dilakukan uji post hoc untuk melihat pada kategori sektor manakah terdapat perbedaan yang signifikan. metode yang digunakan pada uji post hoc adalah games-howell karena penelitian ini tidak memenuhi asumsi kesamaan varianskovarians. pada tabel 6 dapat dilihat ada perbedaan signifikan antara dua sektor dengan proksi gaap etr, current etr, dan book tax difference (btd). apabila diukur menggunakan cash etr dan long-run cash etr tidak ada perbedaan di setiap sektor yang ada. tabel 6. hasil uji post hoc dengan metode games-howell dengan perbedaan signifikan proksi sektor (i) sektor (j) mean difference (i-j) std. error sig. gaap etr agriculture property, real estate, building construction 0,2141975 0,0407906 0,000 consumer goods industry property, real estate, building construction 0,2290792 0,0283053 0,000 miscellaneous industry property, real estate, building construction 0,2996971 0,0733647 0,008 property, real estate, building construction trade, service, and investment -0,2303397 0,0554496 0,002 current etr agriculture property, real estate, building construction 0,2123850 0,0427033 0,001 basic industry and chemicals property, real estate, building construction 0,2102184 0,0459266 0,001 consumer goods industry property, real estate, building construction 0,1767249 0,0311877 0,000 miscellaneous industry property, real estate, building construction 0,2680487 0,0765680 0,031 btd property, real estate, building construction trade, service, and investment 0,0417687 0,0130103 0,045 perbedaan penghindaran pajak pada setiap sektor di bei diukur dengan gaap-etr berdasarkan hasil analisis deskriptif diketahui bahwa gaap etr memiliki data yang bervariasi karena nilai standar deviasinya lebih besar daripada rata-ratanya dengan nilai ratarata 0,142998 dan standar deviasi sebesar 1,1452304. pada hasil analisis deskriptif juga diketahui bahwa sektor infrastructure, utilities, and transportation memiliki mean terkecil sebesar -0.53021, sektor property, real estate, and building construction memiliki mean terkecil kedua 0,03730484, dan sektor basic industry and chemicals memiliki mean terkecil ketiga yaitu sebesar 0,20111414. semakin kecil nilai gaap etr bermakna semakin besar penghindaran pajak yang dilakukan oleh perusahaan. sedangkan hasil pada levene’s tes dengan nilai p 0,000< 0,05 menunjukkan ada perbedaan penghindaran pajak pada setiap sektor di bei. jika diuji menggunakan uji post hoc metode games howell menunjukkan hasil bahwa sektor property, real estate, building construction memiliki perbedaan signifikan lebih kecil penghindaran pajak: analisis perbandingan antara sektor (periode 2017-2019) permata ayu widyasari, stefani arif juantara dan irene natalia 280 dibandingkan empat sektor lainnya yaitu sektor agriculture, sektor consumer goods industry, sektor miscellaneous industry, dan sektor trade, service, and investment. meskipun sektor property, real estate, and building construction memiliki mean gaap etr relatif rendah dan memiliki perbedaan yang signifikan lebih kecil dibandingkan empat sektor lainnya seperti penjelasan diatas, tidak menunjukkan bahwa sektor property, real estate, and building construction melakukan penghindaran pajak lebih besar dibandingkan sektor lainnya karena sektor property, real estate, and building construction dikenai pajak penghasilan final namun pajak penghasilan final yang dibayarkan oleh perusahaan dalam sektor ini tidak termasuk dalam jumlah beban pajak penghasilan yang terdapat pada laporan laba rugi perusahaan. jumlah pajak penghasilan final yang telah dibayarkan oleh perusahaan dapat dilihat pada catatan atas laporan keuangan perusahaan. dengan penjelasan diatas, penelitian ini sejalan dengan penelitian yang dilakukan oleh (sartika et al., 2015) yang menunjukkan bahwa perusahaan yang dikenai pajak penghasilan final (sektor property, real estate, and building constrcution) melakukan penghindaran pajak lebih kecil dibandingkan perusahaan yang dikenai pajak penghasilan tidak final. hasil penelitian ini juga sejalan dengan penelitian (rusydi, 2014) yang menunjukkan bahwa data dari perusahaan yang terdaftar di bei pada tahun 2010-2012 memiliki data yang bervariasi bila diukur menggunakan gaap etr. perbedaan penghindaran pajak pada setiap sektor di bei diukur dengan cash etr berdasarkan hasil analisis deskriptif diketahui bahwa cash etr memiliki data yang bervariasi karena nilai standar deviasinya lebih besar daripada rata-ratanya dengan nilai ratarata 0,405154 dan standar deviasi sebesar 1,058346. pada hasil analisis deskriptif juga diketahui bahwa bahwa sektor basic industry and chemicals memiliki mean terkecil sebesar 0.1448833, sektor trade, service, and investment memiliki mean terkecil kedua sebesar 0.33357649, dan sektor property, real estate, and building construction memiliki mean terkecil ketiga yaitu sebesar 0.34955374. semakin kecil nilai cash etr menunjukkan semakin besar penghindaran pajak yang dilakukan oleh perusahaan. sedangkan hasil pada levene’s test dengan nilai p 0,013<0,05 yang menunjukkan ada perbedaan penghindaran pajak pada setiap sektor di bei. kemudian hasil dari uji post hoc dengan menggunakan metode games howell, menunjukkan bahwa seluruh sektor memiliki perbedaan yang tidak signfikan. hasil penelitian ini menunjukkan bahwa perbedaan pada setiap sektor tidak signifikan. selain itu, penghindaran pajak pada sektor basic industry and chemicals dan sektor trade, service, and investment tahun 2017-2019 lebih besar dibandingkan penghindaran pajak pada sektor property, real estate, and building construction. penelitian ini sejalan dengan penelitian (sartika et al., 2015) yang menunjukkan bahwa penghindaran pajak perusahaan yang dikenai pajak penghasilan final (sektor property, real estate, and building construction) lebih kecil dibandingkan perusahaan yang dikenai pajak penghasilan tidak final. hal ini terjadi karena perusahaan yang dikenai pajak penghasilan final langsung dikenai pajak penghasilan ketika mendapatkan penghasilan sehingga lebih terhambat dalam memanfaatkan loopholes atau celah peraturan perpajakan. hasil penelitian ini sejalan dengan penelitian (oktamawati, 2019) yang menunjukkan bahwa data dari 540 perusahaan yang terdaftar di bei pada tahun 2010-2014 memiliki data yang bervariasi bila diukur menggunakan cash etr. perbedaan penghindaran pajak pada setiap sektor di bei diukur dengan current etr berdasarkan hasil analisis deskriptif diketahui bahwa current etr memiliki data yang bervariasi karena nilai standar deviasinya lebih besar daripada rata-ratanya dengan nilai ratarata 0,3055580 dan standar deviasi sebesar 0,8404414. kemudian hasil deskriptif statistic menunjukkan bahwa sektor property, real estate, and building construction memiliki mean terkecil sebesar 0.0703537, sektor mining memiliki mean terkecil kedua yaitu 0.210005, dan sektor consumer good industry memiliki mean terkecil ketiga yaitu sebesar 0,247078628. hal jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 271-284 281 ini bermakna semakin kecil nilai current etr maka semakin besar penghindaran pajak yang dilakukan oleh perusahaan. sedangkan hasil pada levene’s test dengan nilai p sebesar 0,048<0,05 yang berarti ada perbedaan penghindaran pajak pada setiap sektor di bei. jika diuji menggunakan uji post hoc metode games howell menunjukkan hasil bahwa sektor property, real estate, building construction memiliki perbedaan signifikan lebih kecil dibandingkan empat sektor lainnya yaitu sektor agriculture, sektor consumer goods industry, sektor miscellaneous industry, dan sektor basic industry and chemicals. meskipun sektor property, real estate, and building construction memiliki mean current etr paling rendah dan memiliki perbedaan yang signifikan lebih kecil dibandingkan empat sektor lainnya seperti penjelasan diatas, tidak menunjukkan bahwa sektor property, real estate, and building construction melakukan penghindaran pajak lebih besar dibandingkan sektor lainnya karena sektor property, real estate, and building construction dikenai pajak penghasilan final namun pajak penghasilan final yang dibayarkan oleh perusahaan dalam sektor ini tidak termasuk dalam beban pajak kini (current tax expense) yang terdapat pada laporan laba rugi perusahaan. jumlah pajak penghasilan final yang telah dibayarkan oleh perusahaan tercantum detail pada catatan atas laporan keuangan perusahaan. dari penjelasan diatas, menunjukkan bahwa sektor property, real estate, and building construction sebenarnya melakukan penghindaran pajak yang lebih kecil dibandingkan sektor lainnya karena perusahaan yang dikenai pajak penghasilan final langsung dikenai pajak penghasilan ketika mendapatkan penghasilan sehingga lebih terhambat dalam memanfaatkan loopholes atau celah peraturan perpajakan. hal tersebut mendukung temuan (rusydi, 2014) yang menunjukkan bahwa data dari perusahaan yang terdaftar di bei pada tahun 2010-2012 memiliki data yang bervariasi bila diukur menggunakan current etr. perbedaan penghindaran pajak pada setiap sektor di bei diukur dengan book tax difference (btd) berdasarkan hasil levene’s test dengan nilai p 0,016<0,05 yang menunjukkan ada perbedaan penghindaran pajak pada setiap sektor di bei. setelah diteliti lebih lanjut, hasil dari uji post hoc dengan metode games-howell menunjukkan bahwa terdapat perbedaan signifikan lebih besar pada sektor property, real estate, building construction dibandingkan sektor trade, service, and investment. kemudian apabila dilihat dari hasil analisis statistic deskriptif, sektor trade, service, and investment memiliki nilai rata-rata btd terkecil sedangkan sektor property, real estate, and building construction memiliki nilai rata-rata paling besar. semakin kecil nilai btd dari suatu sektor maka semakin besar pula penghindaran pajak yang dilakukan. hal ini berarti bahwa sektor trade, service, and investment melakukan penghindaran pajak lebih besar dan signifikan dibandingkan sektor property, real estate, and building construction apabila diukur menggunakan proksi btd. hal tersebut mendukung temuan (sartika et al., 2015) yang menunjukkan bahwa perusahaan yang dikenai pajak penghasilan tidak final melakukan penghindaran pajak lebih besar bila diukur menggunakan btd dibandingkan dengan perusahaan yang dikenai pajak penghasilan final (sektor property, real estate, building construction). pajak atas penghasilan yang dikenakan pajak penghasilan final, tidak dapat diperhitungkan kembali atau menjadi kredit pajak dalam perhitungan paak penghasilan tahunan. pajak tersebut dianggap telah selesai kewajiban perpajakannya pada saat terjadinya pemotongan, pemungutan, atau pembayaran pph atas penghasilannya. penghasilan dan pemotongan pajaknya hanya dilaporkan saja pada spt tahunan. sedangkan untuk perusahaan yang dikenai pajak penghasilan tidak final seperti sektor trade, service, and investment perhitungan perpajakannya masih bisa memanfaatkan celah maupun kelemahan dari undang-undang perpajakan untuk memininkan pembayaran pajak. penghindaran pajak: analisis perbandingan antara sektor (periode 2017-2019) permata ayu widyasari, stefani arif juantara dan irene natalia 282 perbedaan penghindaran pajak pada setiap sektor di bei diukur dengan long-run cash etr berdasarkan hasil analisis deskriptif diketahui bahwa long-run cash etr memiliki data yang bervariasi karena nilai standar deviasinya lebih besar daripada rata-ratanya dengan nilai rata-rata 0,3476430 dan standar deviasi sebesar 0,5305061. sedangkan hasil pada levene’s test dengan nilai p 0,353>0,05 sehingga dapat ditarik kesimpulan bahwa tidak terdapat perbedaan penghindaran pajak pada setiap sektor di bei. kemudian hasil dari uji post hoc dengan menggunakan metode games howell, menunjukkan bahwa seluruh sektor tidak memiliki perbedaan yang signfikan. penelitian ini menunjukkan bahwa tidak ada perbedaan penghindaran pajak pada setiap sektor yang ada di bei apabila diukur menggunakan long-run cash etr dan menunjukkan bahwa setiap sektor melakukan penghindaran pajak yang relatif sama dalam jangka waktu yang lebih panjang. jangka waktu lebih panjang yang dimaksud pada penelitian ini adalah 3 tahun, yaitu periode 2017-2019. hasil penelitian ini sejalan dengan penelitian (soepriyanto, 2018) yang menunjukkan bahwa data dari perusahaan yang terdaftar di bei pada tahun 2006-2015 memiliki data yang bervariasi bila diukur menggunakan long-run cash etr. kesimpulan dan saran perbedaan penghindaran pajak yang dilakukan oleh setiap sektor di bei jika diukur dengan gaap etr, cash etr, current etr, dan book tax difference (btd). ditemukan bahwa perusahaan yang dikenai pajak penghasilan final seperti sektor property, real estate, and building construction melakukan penghindaran pajak lebih kecil dibandingkan perusahaan yang dikenai pajak penghasilan tidak final. dari proksi btd, terlihat bahwa sektor trade, service, and investment melakukan penghindaran pajak terbesar. hasil hipotesis kelima disimpulkan bahwa tidak ada perbedaan penghindaran pajak yang dilakukan oleh setiap sektor di bei jika diukur dengan long-run cash etr. penelitian ini menunjukkan bahwa seluruh sektor melakukan penghindaran pajak yang relatif sama besarnya dalam jangka waktu yang lebih panjang. dalam jangka waktu yang singkat, terdapat perbedaan penghindaran pajak antara sektor. hal ini dapat menjadi cerminan agency theory dimana pihak manajemen berusaha untuk memaksimalkan laba komersil agar mendapatkan bonus dengan melakukan penghindaran pajak. selain itu, perbedaan penghindaran pajak antara sektor juga bisa terjadi karena perbedaan strategi dan manajemen pajak dalam menghadapi peraturan perpajakan yang berbeda untuk beberapa industri. namun dalam jangka waktu yang panjang tidak terdapat perbedaan penghindaran pajak antara sektor. meskipun dalam jangka waktu pendek setiap sektor melakukan penghindaran pajak yang berbeda, namun secara akumulasi dalam waktu yang lebih lama, penghindaran pajak yang dilakukan setiap sektor adalah sama. penelitian ini membuktikan bahwa pihak manajemen baik perusahaan perusahaan yang dikenai pajak penghasilan tidak final dan yang dikenai pajak penghasilan final melakukan penghindaran pajak dengan jangka waktu yang lebih panjang (lama) untuk mendapatkan kepentingan pribadinya. keterbatasan penelitian ini periode yang digunakan hanya 3 tahun yaitu 2017-2019, hanya mengambil sampel perusahaan dengan mata uang rupiah sehingga tidak mencerminkan kondisi seluruh perusahaan yang ada di bei, dan hanya menggunakan 5 dari 12 proksi penghindaran pajak. untuk hasil penelitian yang lebih komprehensif dan mendetail, penelitian selanjutnya dapat memperpanjang periode penelitian, menggunakan proksi penghindaran pajak yang lain, serta melakukan analisis pertahun per industry. variasi juga dapat ditambah dengan beberapa indikator perpajakan lainnya seperti apakah apakah perusahaan mendapatkan fasilitas pengurangan tarif 50% bagi perusahaan yang omsetnya berkisar antara 4.800.000.000 ssampai jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 271-284 283 dengan rp. 50.000.000.000 seperti yang tercantum pada undang undang pajak penghasilan pasal 31 e. references alviyani, k., surya, r. a. s., & rofika, r. 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(2018). the effect of corporate governance mechanism on tax avoidance: evidence from manufacturing industries listed in the indonesian stock exchange. the international journal of social sciences and humanities invention, 5(10), 5003–5007. jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 98-108 factors affecting interest in using e-commerce and e-wallet with using technology acceptance model vika fitranita1), intan zoraya2) indah oktari wijayanti3) faculty of economics and bussines, universitas bengkulu1.2,3 article info abstract article history: received: may, 17nd,2023 revised: may, 19nd,2023 accepted: may, 30th , 2023 this study aims to determine the influence of interest in using an ecommerce-based accounting information system and the interest of ovo customers using the technology acceptance model (tam). data collection was carried out by giving questionnaires to respondents using ovo and tokopedia in bengkulu city. the sample in this study were 215 respondents using ovo and tokopedia. measurement of data in this study using multiple regression analysis with analysis tools using data processing software eviews 12. in this study used data quality test, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis and hypothesis testing. the results of the study show that the ease of use variable has no effect on interest in use, the variables perceived usefulness, trust, attitudes towards use are significantly positive on interest in use, risk variables have a significant negative effect on interest in use. keywords: e-commerce e-money technology acceptance model correspondence: vika fitranita vika.fitranita@unib.ac.id how to cite (apa style): fitranita,vika,intan,indah.(2023). factors affecting interest in using e-commerce and e-wallet with using technology acceptance model, urnal akuntansi,98-108 introduction the corona virus disease 2019 (covid-19) outbreak which was designated as a pandemic by the world health organization (who) has had a huge impact and impact on various sectors and lines of life, one of which is the economic and business sectors. covid-19 has caused an economic shock, which has affected the economy of individuals, households, micro, small, medium and large companies, and has even affected the country's economy with a local, national, and even global scale of coverage (taufik and ayuningtyas, 2020). the areas of the economy that are feeling the impact and influence of covid-19 are trade, investment, transportation and tourism. on the one hand the economy has decreased, but on the other hand the economy has increased in the field of electronic commerce (e-commerce). this happened in indonesia where many companies engaged in e-commerce posted an increase in sales volume during the pandemic. the use of e-commerce also carries out the appeal from the government to avoid shopping offline and carry out social and physical distancing as an effort to prevent the spread of the corona virus. in addition, the use of ecommerce is in line with the government's call to limit the use of cash and paper by using digital applications, namely digital wallets (e-wallet). global technological advances in the economic field are now being widely discussed, one of which is in the form of applications that lead to goods and services transaction activities on the internet known as e-commerce. the advantage of e-commerce itself is buying and selling activities whose transactions are in the form of cashless or non-cash payment systems. the majority of people choose to make buying and selling transactions through e-commerce because it is more convenient and does not need to go to stores or shopping centers, and payments can be made easily and quickly. access to e-commerce today can be through applications on mobile phones that do not require too much capital to operate. only by requiring a strong provider signal connection to access the internet, users can use e-commerce easily, practically, and quickly. likewise with the use of digital wallets, people's shift from using cash to transactions is interesting to study. public psychology who thinks that cash is not clean and can be a bridge for the transmission of the virus makes people assume to switch to digital payments. 98 mailto:vika.fitranita@unib.ac.id factors affecting interest in using e-commerce and e-wallet with using technology acceptance model vika fitranita1), intan zoraya2) , indah oktari wijayanti3) according to the head of the payment system policy department of bank indonesia (bi), during the pandemic e-commerce sales increased by 26% with new consumers by 51%. digital payments are also increasing with the use of technology. (mediaindonesia.com, september 2020). in addition, economic activity in e-commerce recorded an increase of up to 40.6%. according to the big data review on the impact of covid-19 2020 compiled by the central statistics agency (bps), online sales also spiked sharply during the pandemic (m.liputan6.com, july 2020). during this pandemic, most business people, both big and small, will depend on e-commerce to keep their business activities running well. one of the e-commerce companies that can achieve success by utilizing current technological advances in indonesia is tokopedia. in this study, the objects used are tokopedia and ovo because tokopedia is a startup company that develops no. 2 in indonesia and it is known that tokopedia's valuation reached 7 billion us dollars as well as ovo in the research of the iprice group and app annie stated that ovo is the most popular digital wallet application in indonesia with a valuation of 2.9 billion us dollars with an estimated revenue of 1.3 million us dollars per year, equivalent to approximately rp. 17.7 billion. increase users, we need good and easy-to-use e-commerce and e-wallet, and security is the most important thing for users. the information system in the application can improve user productivity and keep them competitive until they reach the international market. the behavioral intention of the company can find out the real response of tokopedia and ovo users in using the application continuously. technology acceptance model (tam) is a suitable model to predict individual interest or desire in accepting technology (davis, 1989). in the tam model there are two main constructs, namely perceived ease of use (perceived ease of use) and perceived usefulness (perceived usefulness) (jogiyanto, 2007). there is an attitude towards using construct in the tam model that can be used to predict interest, but this construct is still rarely used. in addition to tam, there are several external factors that can be used to predict interest, such as risk and trust. literature review the tam study developed by davis in 1987 explains that ease of use is a factor in the acceptance of a technology, he even mentions that perceived ease of use is an important factor for individuals in using information technology. perceived ease of use is used to measure a person's belief in the ease of using technology as well as being easy to understand so as to make users free from effort (davis, 1989). abadi (2019) has conducted research on ovo customers with the results that perceived convenience has a significant and positive influence on user interest. if someone does not feel the ease of using a technology, then they will not use it (febriyanto, 2019). the ease of transacting and finding the desired item is one example of the purchase cycle in e-commerce that can increase someone's interest in using the application. the higher the level of ease of use of the existing system in the tokopedia application, the more interest of users to use the application and the higher the level of ease of use of the payment system using the ovo application, the more interest in the application users. h1 : there is a positive influence between perceived ease of use and interest in using an ecommerce-based accounting information system on the tokopedia application and interest in using ovo as a means of payment. davis et. al (1989) provides an explanation that perceived usefulness as a construct of belief that the use of a technology can improve one's performance. perceived benefits are beliefs where a person believes that a useful technology can have a positive impact on improving performance (febriyanto, 2019). abadi (2019) conducted a study with the results of perceived usefulness positively influencing ovo customer interest in using the application. jogiyanto (quoted by puspaningtiyas, 2016) defines that perceived benefits can be trusted to help the company's decisionmaking process. research by ma'aruf (2016), shows that there is no significant relationship between 99 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 98-108 perceived benefits and behavioral interest in using e-money. in conclusion, a technology increases interest if one knows the benefits of the technology both in improving performance and in making a decision. the higher the usability of the technology perceived by the users, this will further increase the interest of the users to use the application. h2 : there is a positive influence between perceived usefulness and interest in using an ecommerce-based accounting information system on the tokopedia and ovo applications as a means of payment. risk is uncertainty that cannot be measured but can be predicted. good uncertainty is commonly called opportunity. but the uncertainty that will be discussed by researchers is the risk that has a bad effect on users of information system technology in e-commerce. the higher the level of bad risk that will arise, the interest of users in using technology will decrease, causing worries and losses. according to pavlou (in amijaya, 2010), risk is defined as a subjective estimate of consumers experiencing losses in receiving the desired results. abadi (2019) has conducted research with the results of the risk of negatively affecting ovo customer interest in using it. abadi (2019) explains that the small risk in using the ovo application and a sense of security will increase customer interest in using ovo. if users feel that the tokopedia application does not have a high risk, then the user will use the tokopedia application. high risk can reduce interest in use. therefore, it can be seen that risk affects usage interest. the lower the level of risk perceived by users, this can increase user interest. h3 : there is a negative influence between risk and interest in using an e-commerce-based accounting information system on the tokopedia and ovo applications as a means of payment. consumer trust is used to reduce the level of complexity of human behavior when someone faces a situation of uncertainty (ardiyanto & kusumadewi, 2020). trust is an expectation that a technology can be trusted in its ability to complete its tasks well (lui & jamieson, 2003). according to grabner-kraeuter (quoted by ardiyanto and kusumadewi, 2020), consumer confidence can show the potential of online shopping companies in the long term. research conducted by abadi (2019) shows that trust positively affects ovo customer interest in using applications. the higher the level of user trust in e-commerce technology, the greater the user's interest in the application. if users feel confident and confident that the tokopedia application is safe and meets their expectations, then this can increase interest in using the application. and if the user believes that the ovo application can be used as a means of payment, it can increase the use of the ovo application h4 : there is a positive influence between trust and interest in using an e-commerce-based accounting information system on the tokopedia and ovo applications as a means of payment. when tam was developed, davis et al (1989) found that attitudes did not show a significant relationship. attitude is defined as a tendency to respond to an object consistently, both favorable and unfavorable. a person's attitude towards information systems is important as it can influence behavior and social influence. research conducted by novitasari (2016) shows the results of attitudes affect interest in using e-commerce. a person's attitude in accepting or rejecting a technological system that has developed can affect the interest in using e-commerce. a person's attitude arises because they feel and judge for themselves an e-commerce system in its use. vijayasarathy (2003) also shows that attitude has a strong influence on intention. attitudes in using are in the form of user perceptions in accepting or rejecting the existing technology model in a 100 factors affecting interest in using e-commerce and e-wallet with using technology acceptance model vika fitranita1), intan zoraya2) , indah oktari wijayanti3) system. if users increasingly accept the positive and reject the negative according to the policies and regulations that exist in the tokopedia and ovo applications, this can increase their interest in using the application. h5 : there is a positive influence between attitude towards using and the interest in using an ecommerce-based accounting information system on the tokopedia and ovo applications as a means of payment. research methods types and approaches of research the type of research used in this research is quantitative research. quantitative research is research that is used to examine certain populations or samples, sample collection techniques are usually carried out randomly, data collection uses research instruments, quantitative or statistical analysis with the aim of testing existing hypotheses (sugiyono, 2017). population and sampling according to sugiyono (2012) population is a generalization area consisting of; object or subject that has certain qualities and characteristics determined by the researcher to be studied and then draw conclusions. it can be seen that the population of this study are all users of the tokopedia and ovo applications in bengkulu city the sample is part of the number and characteristics possessed by the population (sugiyono, 2012). in this study, the sample was taken using purposive sampling, which is a sample whose element selection is based on subjective considerations. this is done with the aim of obtaining a representative sample in accordance with the specified criteria. operational definition and measurement perceived usefulness the benefits that will be obtained from the use of tokopedia and ovo are the benefits that are obtained and expected by all tokopedia and ovo service users who use the tokopedia and ovo application services. perceived usefulness variable will be measured through the likert scale method, where the score of answer 1 is strongly disagree, answer score 2 is disagree, answer score 3 is neutral, answer score 4 is agree and answer score 5 is strongly agree (ghozali, 2011) .perceived ease of use ease of use in transactions, making purchases on the tokopedia application and using payment methods with applications and ovo are the conveniences obtained in every payment transaction and convenience when they want to top up or top up and re-add ovo balances from every ovo customer who uses the application and ease of using the application in transactions. the perceived ease of use variable will be measured through the likert scale method, where the answer score 1 is strongly disagree, the answer score 2 is disagree, the answer score 3 is 30 neutral, the answer score 4 is agree and the answer score 5 is strongly agree (ghozali , 2011). risk risk is uncertainty that cannot be measured but can be predicted. good uncertainty is commonly called opportunity. but the uncertainty that will be discussed by the researcher is the risk that has a bad effect on users of information system technology in e-commerce, especially the tokopedia application. the perceived risk in using the payment method with ovo is the risk that is obtained with the possibility that it will cause losses to the ovo customer when using the payment method with the ovo application. the risk variable can be measured using the likert scale method, where the answer score 1 is strongly agree, the answer score 2 is agree, the answer score 3 is neutral, the answer score 4 is disagree and the answer score 5 is strongly dis100agree (ghozali, 101 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 98-108 2011). trust trust in the use of information systems in the tokopedia application and payment methods with ovo is the trust that exists to maintain consumer confidentiality, then the trust that exists in the payment system owned by ovo where customer balances are kept under control, safe and reduced according to transactions made by users itself. the trust variable will be measured using the likert scale method, where the score of answer 1 is strongly disagree, a score of 31 answers 2 is disagree, answer score 3 is neutral, answer score 4 is agree, and answer score 5 is strongly agree (ghozali, 2011). attitude towards using attitude or commonly called attitude towards using is defined by davis (1989) as positive or negative feelings from someone if they have to perform the behavior to be determined (“an individual’s positive or negative feelings about performing the target behavior”). while mathieson (1991) defines attitude towards attitude towards behavior (behavior) as the user's evaluation of his interest in using the system ("the user's evaluation of the desirability of his or her using the system") ease of communicating with sellers on the tokopedia application features and visual appearance the attractiveness of the application display, attitude towards authorization of use, attitude to the password storage model, user responses about the application, attitude towards unauthorized parties which can be measured by the likert scale method, where the answer score of 1 is strongly disagree, answer score 2 is disagree, answer score 3 is neutral, answer score 4 is agree, and answer score 5 is strongly agree interested use interest when using payment methods using the information system on tokopedia is the interest that ovo customers have when they make transactions using the ovo and tokopedia applications. the variable on interest can be measured using the likert scale method, where the answer score 1 is strongly disagree, the answer score 2 is disagree, the answer score 3 is neutral, the answer score 4 is agree, and the answer score 5 is strongly agree (ghozali, 2011 ). results and discussion data collection results respondents from this study are people who use the ovo application and tokopedia who know the use of the application. based on the results of data collection, it can be concluded that the total questionnaires received were 229 questionnaires (100%) and there were 14 questionnaires that did not meet the criteria because the respondents had never used the ovo and tokopedia applications so they were not feasible to use. so the total questionnaires used in this study were 215 or 94% of the questionnaires that were ready to be processed and analyzed. characteristics of respondents respondents in this study have characteristics that explain gender, age, last education, occupation and how long respondents use the ovo and tokopedia applications. the total respondents obtained were 215 respondents consisting of 167 female respondents (77.7%) and 48 male respondents (22.3%). the number of female respondents is higher than that of male respondents. in this study, these results indicate that female respondents use ovo and tokopedia applications more. based on the job description, the total respondents consisted of 8 respondents with the latest education d1/d2/d3, 47 respondents with the latest education s1, 16 respondents with the latest education s2 and 144 respondents with the latest education sd/smp/sma or equivalent. in this study, the respondents who filled out the most questionnaires in this study were respondents with the latest education in 102 factors affecting interest in using e-commerce and e-wallet with using technology acceptance model vika fitranita1), intan zoraya2) , indah oktari wijayanti3) sd/smp/sma or equivalent, with a percentage of 67.1% or equivalent to 144 respondents. based on the latest education, the total respondents obtained consist of 16 respondents working as state civil servants (asn), 15 respondents working as entrepreneurs, 1 respondent working as a lecturer, 2 respondents working as housewives, 3 respondents working as bumn employees, 16 respondents work as private employees and 162 respondents are students. in this study, the respondents who filled out the most questionnaires in this study were 162 students or 75.7%. based on the length of use, respondents who use ovo and tokopedia applications with a time span of 1-3 months are 115 respondents with a percentage of 54%. respondents with the use of applications 9-12 months as many as 75 people or equivalent to 35%. respondents with the use or use of applications with a span of 3-6 months were 18 respondents or equivalent to 8% and respondents who used applications with a time span of 6-9 months were 7 people or equivalent to 3% of respondents. in this study, it can be concluded that users have a sufficient time span in using and getting to know the use of ovo and tokopedia applications. validity and reliability test results validity test results validity test is used to measure whether a questionnaire is valid or not (ghozali, 2011). therefore, the questionnaire can be considered valid if the questions on the questionnaire are able to state and explain something that can be measured by the questionnaire. to test the validity, it can be done by comparing the calculated r value with the r table value. below are the results of the validity of the variables in this study which were tested using the eviews 12 software program: the test values of the six variables are valid. the value of testing the validity of the questions on the questionnaire submitted is greater than r calculated from r table, it can be seen that all the number of questions on the variables perceived ease of use, perceived usefulness, risk, trust, attitude toward using and interested used are valid. reliability test results in general, reliability tests are defined as a series of tests to assess the reliability of research indicators. reliability test is used to measure the consistency of measuring instruments in measuring a concept or measuring the consistency of respondents in answering statement items in questionnaires or research instruments. to test reliability, it can be done through composite reliability and using cronbach alpha with decision making criteria, namely, a variable can be said to be reliable when it has a composite reliability value and cronbach alpha 0.6. the results of the reliability test in this study were tested with the software program eviews 12. table 1 reliability test results variable cronbach’s alpha n of items information x1 0,736 0,60 reliable x2 0,794 0,60 reliable x3 0,807 0,60 reliable x4 0,805 0,60 reliable x5 0,820 0,60 reliable y 0,805 0,60 reliable source: primary data, processed 2021 the results in table 1 state that all variables in this study have a composite reliability value and cronbach alpha 0.6, so it can be said that all variables in this study are reliable. simultaneous significant test results (test f) simultaneous hypothesis testing using the f statistical test to determine whether the independent variables together have a significant effect on the dependent variable. to determine the f table, the significance level used is 5% with degrees of freedom (df) = n-k-1, where n is the number of samples and k is the number of regression coefficients. the 103 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 98-108 statistical f test is used to prove whether or not there is an influence between the independent variables on the dependent variable simultaneously (sujarweni, 2015). simultaneous significant test results (test f) simultaneous hypothesis testing using the f statistical test to determine whether the independent variables together have a significant effect on the dependent variable. to determine the f table, the significance level used is 5% with degrees of freedom (df) = n-k-1, where n is the number of samples and k is the number of regression coefficients. the statistical f test is used to prove whether or not there is an influence between the independent variables on the dependent variable simultaneously (sujarweni, 2015). table 2 simultaneous significant test results (test f) source: primary data, processed 2021 based on the test results indicate that the f test results in this study have a coefficient value of 66.10081 with a prob (f-statistic) of 0.0000 < 0.05 which can be concluded that the influence of the independent variables is perceived ease of use (x1), perceived usefulness (x2), risk (x3), trust (x4), attitude towards using (x5) together have a significant effect on the dependent variable, namely interest in using. partial significant test results (t-test) the t-test shows how far the influence of one explanatory/independent variable individually in explaining the variation of the dependent variable (ghozali, 2011). the hypothesis is said to be accepted if the significance level (a) < 0.05 and the hypothesis is rejected if the significance level (a) > 0.05 (sujarweni, 2015). based on the results of the partial significance test (test) the following results were obtained: table 3 partial significant test results (t-test) source: primary data, processed 2021 based on the table, the results of the t-test in this study indicate that: the perceived ease of use (x1) variable with a coefficient value of 0.090680 and a probability value of 0.1993, this probability value is greater than an alpha value of 0.05. this research can be concluded that h1 is rejected.variable perceived usefulness (x2) with a coefficient value of 0.1911866 and a probability value of 0.0042, this probability value is smaller than an alpha value of 0.05. this research can be concluded that h1 is accepted. a. risk variable (x3) with a coefficient value of -0.085765 and a probability value of 0.0233, this probability value is smaller than an alpha value of 0.05. this research can be concluded that h1 is accepted. 104 factors affecting interest in using e-commerce and e-wallet with using technology acceptance model vika fitranita1), intan zoraya2) , indah oktari wijayanti3) b. the variable perceived trust (x4) with a coefficient value of 0.425704 and a probability value of 0.0088, this probability value is smaller than an alpha value of 0.05. this research can be concluded that h1 is accepted. c. the attitude towards using (x5) variable with a coefficient value of 0.187680 and a probability value of 0.00000, this probability value is smaller than an alpha value of 0.05. this research can be concluded that h1 is accepted. multiple regression analysis results quantitative analysis in this study will be carried out using regression analysis, namely multiple linear regression analysis. multiple linear regression analysis is a linear relationship between two or more independent variables (x1, x2,...xn) with the dependent variable (y). this analysis is to determine the direction of the relationship between the independent variables that are positively or negatively related and to predict the value of the dependent variable if the value of the independent variable increases or decreases. the independent variables used are perceived ease of use (x1), perceived usefulness (x2), risk (x3), trust (x4), attitude towards using (x5). the dependent variable used is interest in use (y). table 4 multiple regression analysis results source: data processing,2021 based on the results of data processing that has been carried out using the eviews 12 software program, the regression formula is obtained as follows: y = 3.103267 + 0,090680 x1 + 0,1911866 x2 0,085765 x3 + 0,425704 x4 + 0,187680 x5 + e the explanation of the above equation is as follows: a. the constant value of 3.103267 states that if there is perceived ease of use, perceived usefulness, risk, trust, attitude towards using, the most likely value of interest in use is 3.103267. b. perceived ease of use regression coefficient of 0.090680 states that if perceived ease of use has increased by 1 it will increase interest in use by 0.090680 assuming the coefficient value of other independent variables is constant or equal to zero. c. perceived usefulness regression coefficient of 0.022 which is positive indicates that, if the perceived usefulness value increases, it will increase interest in use by 0.1911866 d. the risk variable regression coefficient value of 0.085765 states that if the variable has an increase of 1, it will not be followed by an increase in interest in the use of 0.001 with the assumption that the value of the other independent variables is constant or equal to zero. e. the coefficient of the trust regression equation is positive at 0.425704, meaning that an increase in confidence by the unit value will result in an increase in interest in use of 0.425704 with the assumption that the other independent variables are constant. f. the regression coefficient of attitude towards using is 0.187680 which is positive indicating that, if attitude towards using increases, it will increase interest in using by 0.187680. dependent variable: y method: leas t squares date: 10/13/21 time: 02:30 sample (adjus ted): 1 214 included obs ervations : 214 after adjus tments variable coefficient std. error t-statis tic prob. c 3.103267 1.014739 3.058194 0.0025 x1 0.090680 0.070423 1.287647 0.1993 x2 0.191866 0.066202 2.898175 0.0042 x3 -0.085765 0.037535 -2.284924 0.0233 x4 0.187680 0.071014 2.642855 0.0088 x5 0.425704 0.096636 4.405218 0.0000 r-squared 0.613745 mean dependent var 17.60748 adjus ted r-squared 0.604460 s.d. dependent var 2.663462 s.e. of regres s ion 1.675104 akaike info criterion 3.897264 sum s quared res id 583.6425 schwarz criterion 3.991638 log likelihood -411.0073 hannan-quinn criter. 3.935400 f-statis tic 66.10081 durbin-wats on s tat 2.047230 prob(f-statis tic) 0.000000 105 jurnal akuntansi issn 2303-0356 vol. 13, no.2, june 2023 hal 98-108 conclusions and suggestion the influence of perceived ease of use on interest in use in the test results in this study, perceived ease of use does not have a significant effect on interest in using ovo and tokopedia applications. this is presumably because the ease of using the application needs to be supported by user knowledge about how to use the application. the ease of using the application alone does not guarantee user interest in using the application, this can happen because there are similar applications that have good application performance and appearance, the most user ratings, attractive offers and others. so the researchers suspect that respondents do not know about the clarity of purpose and convenience provided by the ovo and tokopedia applications so that respondents do not have interest in using the application. this research is in line with the research conducted by miftahul (2018) which states that most of the use of e-commerce-based systems is not easy and requires sufficient capital resources, so that respondents are less interested in transacting using e-commerce systems. the effect of perceived usefulness on interest in use the test results in this study give the result that perceived usefulness has a significant effect on interest in use, it is suspected that respondents feel the benefits and usefulness of the ovo and tokopedia applications. so with the benefits and usefulness of the application, it increases user interest in using the application. respondents also felt more benefits in using the ovo and tokopedia applications, including faster, efficient and practical transactions compared to cash payments and offline purchases of goods. the higher the usability of the technology perceived by the users, this will further increase the interest of the users to use the application. this research is in line with the research of abadi (2019) and jogiyanto (quoted by puspaningtiyas, 2016) which defines that perceived benefits are believed to help the company's decision-making process. effect of risk on interest in use the test results in this research give the result that risk has a significant negative effect on interest in use. the more users feel the less risk in using technology in the form of applications, namely ovo and tokpedia, the greater the user's interest in using these applications. risk is uncertainty that cannot be measured but can be predicted. this research is in line with angela's research (2020) who has conducted research on the effect of usage risk on interest in using shoppe. abadi (2019) who has conducted research with the results of the risk of negatively affecting ovo customer interest in using it. abadi (2019) explains that the small risk in using the ovo application and a sense of security will increase customer interest in using ovo. the effect of trust on interest in use trust is an expectation that a technology can be trusted in its ability to complete its tasks well (lui & jamieson, 2003). the following statement is in line with the test results in this research. user trust affects the interest of ovo and tokopedia application users, the greater a person's trust in the technology he uses, the greater the interest in using the application. this is due to the assumption that respondents believe that the ovo and tokopedia applications can guarantee the confidentiality of their data. users feel confident and confident that the tokopedia application is safe and meets their expectations, so this can increase interest in using the application. according to grabnerkraeuter (quoted by ardiyanto and kusumadewi, 2020), consumer confidence can show the potential of online shopping companies in the long term. this research is also in line with research conducted by abadi (2019) showing that trust positively affects ovo customer interest in using applications. the higher the level of user trust in e-commerce technology, the greater the user's interest in the application. 106 factors affecting interest in using e-commerce and e-wallet with using technology acceptance model vika fitranita1), intan zoraya2) , indah oktari wijayanti3) the influence of attitude towards using on interest in using attitude (attitude) or commonly called attitude towards using (attitude towards use) is defined by davis (1989) as positive or negative feelings from someone if they have to perform the behavior to be determined ("an individual's positive or negative feelings about performing the target behavior") . while mathieson (1991) defines attitude towards attitude towards behavior (behavior) as the user's evaluation of his interest in using the system ("the user's evaluation of the desirability of his or her using the system"). the test results in attitude towards using research have an effect on user interest. it is assumed that respondents feel positive feelings related to the use of the application. ease of communicating with sellers on the ovo and tokopedia applications visual features and appearance the attractiveness of the application display, attitude towards authorization of use, attitude to password storage models, user responses about the application, these are things that support positive feelings so as to foster interest to use the ovo and tokopedia applications. this research is in line with research conducted by novitasari (2016) which shows that attitudes affect interest in using e-commerce. a person's attitude in accepting or rejecting a technological system that has developed can affect the interest in using e-commerce. a person's attitude arises because they feel and judge for themselves an e-commerce system in its use. vijayasarathy (2003) also shows that attitude has a strong influence on intention. attitudes in using are in the form of user perceptions in accepting or rejecting the existing technology model in a system. references abadi, e.s. 2019. “analisis faktor-faktor yang mempengaruhi minat customer ovo sebagai alat pembayaran dengan pendekatan technology acceptance model (tam)”. skripsi. fakultas ekonomi dan bisnis. universitas katolik soegijapranata. ahmad, & pambudi, b. s. 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melakamel93@gmail.com1) , rysalamilmi@gmail.com2) abstract the background of this research is indonesian companies are still voluntarily using gri compare to other countries' cases. the main thing is that the limited number of companies that use gri can affect its performance. the organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. this is related to economic factors that are internal to the company, such as gri, csr, and esg. the purpose of this study was discussed because of the limited number of listed companies in indonesia (listed in idx) using the gri g4 method globally, which is one of the highlights of this research. the data used for 4 years, namely 2016-2019 in indonesia. this research methodology uses panel data regression. this study uses secondary data, namely from the company's financial statements and database streams (thomson reuters eikon). the results of the study prove that gri affects financial ratios. the same result also occurs in other variables, namely esg affects financial ratios (roa). the controversy is that companies that have been listed must pay more attention to developments in items in gri to gain trust from foreign investors and confidence in the company's sustainability. keywords : gri, csr, esg, indonesia *corresponding author email: melakamel93@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.1.16-22 introduction triple bottom line (economic, social, and environmental) describes an effective firm organization. the adoption of the global reporting initiative (gri) which has certain standards in indicators, especially from financial reports provides evidence that the implementation of gri should be done globally (worldwide). however, its implementation in indonesia is still limited, only a few companies have implemented gri regulations because it is not mandatory in indonesia, only large companies have provided an assessment of gri. this case is strongly supported by fuente (2017) discussing that gri is one of the effective disclosure systems in the development of companies globally, if the indicators regarding gri have been applied it might have a large influence on the development of performance for the better. this also relates to the implementation of corporate social responsibility (csr) as an early indicator of the effectiveness of the gri-g4 implementation because it covers the social aspects of the company's development. csr is one of the aspects related to the environment and society. registered companies must implement csr for the sake of company sustainability goals which is not just for profit, but also must increase the sustainability of the company in terms of investors and stakeholder's trust. mishra & suar's (2010) explained that csr affects the company's financial performance, which proves that csr is a crucial part in terms of increasing company performance, especially quality improvement. the study of lambooy (2010) and forte (2013) also describes csr roles on the company, the better of organizing the csr, also means strong financial performance, also it means the company has some responsibility against an environment that signed as a reputable company. nonetheless, there is still limited research that links the comparison mailto:melakamel93@gmail.com mailto:rysalamilmi@gmail.com mailto:melakamel93@gmail.com https://doi.org/10.33369/j.akuntansi.11.1.16-22 the influence of voluntary global reporting initiative (gri) on the performance of indonesia listed companies hurian kamela dan ryan saputra alam 16 between csr, gri, and other economic factors. csr has long been adopted by companies because every company is obliged to publish its activities based on the interests of the community. similar to the above explanation, the implementation of esg (environmental, social, government) is an indicator in the realization of a green economy implementation that is the same level as gri and csr. since esg information is related to company value (company performance) which may influence business decisions. the application of esg also still has positive effects on esg, one of which was oikonomou et al. (2012) stated that virtuous social performance implementation may increase company value by reducing special costs and risks. this could increase the company's total reputation consequently that the company has a low risk of bankruptcy. the reason behind this study was since the only big firm company that uses gri. gri aspects are relatively small since most companies are still evaluating the appropriate implementation, strategies that are appropriate to the economy in indonesia, for example, company profits are donated for the benefit of the environment, when waste is handled (including one of the social factors). companies must implement appropriate and effective policies to overcome these problems, such as making provisions for profits for the benefit of the environment. this profit allowance can reduce the company's net income. this is closely related to financial ratios, namely return on assets (roa) regarding the use of financial resources owned by the company. research methods global reporting initiative (gri) global reporting initiative (gri) is one of the reports issued by the gri standards in 2000 on economic, environmental, and social-based reporting. this relates to the sustainability of the company, organization, and implementation related to the sustainability of areas based on standard stages, consisting of 4 units (g4), namely gri 101, gri 200, gri 300, gri 400. this report was developed for more than 90 countries that adopted reporting based on the guidelines of the sustainability reporting standards. topics developed from the gri standards include 3 universal standards such as points for using gri standards, information reporting, and management approaches. the next development, gri points were developed into 33 specific rules covering economic, environmental, and social series (gri standards, 2016). the basis for using gri in indonesia is still voluntary, companies can report financial reports in general or add additional reports that include not only financial but environmental based. in indonesia, companies that make disclosures based on point 33 of the gri rules are still limited. based on the thomson reuters database system (2020), only 35 companies in indonesia that have been listed on the indonesia stock exchange (idx) have complete data on the gri score, because companies that disclose the gri score are still limited to large-scale companies (companies that have high funding, assets, and income). fuente's (2017) research explains that the adoption of a structured gri is a level development of the harmonization of financial statements around the world because it has the same standards and basis. gri is one of the main points in the development of a company that is not only looking for profit but can develop the environment for the future. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 16-22 17 figure 1 benefit gri g4 source: gri standards guidelines (2016) figure 1 describes the benefits of implementing gri based on the gri standards guidelines (2016), including: (1) easy to understand, (2) improving quality, (3) adjusting to other reporting frameworks, (4) regulating report material, (5) as a tool for connecting sustainability and integrated reporting, (6) providing an online information search data source (xbrl). corporate social responsibility (csr) corporate social responsibility (csr) is one of the most researched aspects of accounting development because csr is related to financial reports that describe the company's productivity in making use of finance for social interests. gamerschlag et al. (2011) who researched in germany explained that csr refers to the company's contribution in developing a sustainable company, especially in contributing to media campaigns and activities that increasingly provide benefits to the company. portney (2008) explains that companies run csr based on 6 reasons, namely (1) finding potential consumers, (2) increasing employee loyalty and increasing productivity, (3) getting investors, (4) providing effective relationships to policymakers, (5) improve relations with subordinates (bottom line). skare & golja (2013) provide evidence regarding the relationship between csr in 25 countries with economic growth variables that csr has a positive effect on economic growth, especially in countries that have used effective csr standardization, countries that do not have optimal csr guidelines and less than optimal implementation. it will be difficult to increase good economic performance, this explains that there is a need for synergy between companies that comply with csr and policies that have been made by the government so that economic growth will get better performance. environmental social governance (esg) sassen et al. (2016) researched esg performance, that esg is information that discusses the main pillars consisting of governance, economic, and social. this can be displayed in companies that have disclosed it specifically in the form of scores that have been summarized in a specific database (thomson reuters eikon). this illustrates that one of the roles of esg includes environmental assessment. esg score describes the number of esg value calculations for each company, useful for measuring company risk. the influence of voluntary global reporting initiative (gri) on the performance of indonesia listed companies hurian kamela dan ryan saputra alam 18 table 1 measurement variable measurement gri global reporting initiative (gri) gri guidelines score (datastream thomson reuters eikon). csr_sus csr sustainability 1= sustainability disclosure, 0= not conducted sustainability disclosure (dummy score 1-0). esg environmental social governance esg score (datastream thomson reuters eikon) roa return on assets roa = net income / average assets source: data collected, 2020 table 1 describes the details of the measurements used in this study consisting of gri, csr_sus, esg, and roa using secondary data for 4 years during 2016-2019 using data regression (stata version 14). table 2 sample remark numbers of company implemented gri-4 in indonesia 50 the company did not have complete data (15) the company has complete data (esg, csr, gri score di database stream) and financial report. 35 total sample used 35 total observation (35x4 year) 140 observation source: data collected, 2020 table 2 describes the research samples taken from as many as 35 companies and overall observations of 140 observations. this study uses secondary data. the data used was from 4 years during 2016-2019 with a sample of 11 companies that have implemented gri, csr, esg in indonesia. the theory used in this research is the stakeholder theory. the theory is based on fleege & adrian (2004) this theory discusses other parties who have differences other than outside parties, namely shareholders who are interested in developments about the company (especially information). this theory is based on the corporation not only to be accountable to the shareholders but also other parties respectively, either individually or in groups, who can influence future decisions and actions. greening (1994) relates that the implementation of environmental-based activities of corporate social responsibility (csr) can be long-term (longterm) when directors implement csr. the implementation of management regarding csr can provide certainty and anticipation of risk accordingly that between shareholders and stakeholders can be assured (martínez-ferrero and frías-aceituno, 2013). previous research from garcia (2013) regarding the effect of the gri guidelines, increased transparency, namely disclosure (sustainability disclosure). this explains that there is a positive influence on the gri standards rules implemented by regulators, especially in the adoption of gri because it can increase stakeholder transparency and increase the capacity of the board of directors related to company sustainability. previous research on roa has also been conducted by syahnaz (2013) which discussed csr has a positive effect on roa. angelia & suryaningsih (2015) explain that environmental performance and corporate social responsibility (csr) have a positive effect on roa. the hypothesis taken is: jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 16-22 19 h1: gri positively influence roa roait = αit + β1 griit + β2 csr_susit ee+ β3 esg it + εit ............................................................ (1) results and discussion table 3 describes the descriptive statistics of this study. the dependent variable, with roa, has a mean value of 9.8% and a minimum score of -5% as well as a maximum of 46.1%. the independent variable, the gri score, has a mean value of 35.52 with a minimum of 0 and a maximum of 75.71. the control variable in this study, namely csr_sus, uses a dummy measurement (1-0) with an average mean of 67.85% with a minimum score of 0 and a maximum of 1. another control variable was the esg score with the score obtained from the data stream. it has a mean of 40.46, and 0 (minimum), and 82.12 (maximum). table 3. statistic description variable n mean dev std min max roa 140 .0985998 .0981768 -.057873 .4617435 gri 140 35.5235 37.22879 0 75.71 csr_sus 140 .6785714 .4687018 0 1 esg 140 40.46243 20.27589 0 82.12 source: data processed, 2020 table 4 describes the regression results of this study. gri has a positive probability value of 0.003 with a coefficient of -.0008989, the result explains that the application of gri has a positive effect on roa. table 4. result variable hypoteses coef t-stat prob sign. cons .0610365 3.38 0.001 gri (+) -.0008989 -3.06 0.003 *** csr_sus -.0326561 -1.47 0.143 esg .0022652 4.83 0.000 n = 140, r2 =0.1746, f-stat =9.59, prob>f = 0.000 source: data processed, 2020 the study has the same result as the research from garcia (2013) that gri influences the company's financial performance. this provides evidence that the higher the application of the gri following the guidelines standard will improve financial performance in roa. companies that have implemented gri points and have complied with the gri rules can enhance the company's reputation for being sustainable. the results analysis also explains that although the number of companies in indonesia that have complete data according to gri is only 35 companies, the results of this study could prove the role of gri in the company's asset ratio. the control variables such as csr_sus give different results, particularly a probability of 0.143, namely > 0.05 that there is no influence of csr on roa, this can happen because csr is not the main focus of companies that have implemented standard guidelines, because in the gri companies that have adopted gri must have done csr before, so a gri-based report must contain elements in csr, especially regarding social and environmental issues. the influence of voluntary global reporting initiative (gri) on the performance of indonesia listed companies hurian kamela dan ryan saputra alam 20 another control variable, namely esg, gives positive results, that the higher the esg will affect roa with a probability value of 0.000, namely <0.05, this explains that esg does have the same basis regarding environmental, social, and corporate governance because the company those who have applied the esg score disclose the gri score based on the pillars in the guidelines. table 5. vif variable vif gri 2.05 csr_sus 1.84 esg 1.54 mean vif 1.81 source: data processed, 2020 table 5 describes the presence or absence of multicollinearity in this study. vif score was considered fit if it has a score below 10. the results of table 5 give an average (mean) of 1.81. the highest vif is gri of 2.05 and the lowest is esg of 1.54. the result of this study does not engage a multicollinearity problem. conclusions and suggestion this study discusses the relationship between gri and the company's profitability ratio, in other words, return on assets (roa). the results of this study provide evidence that gri affects performance ratios. the same result also occurs in the control variable, particularly esg affects financial ratios (roa), while for the other control variable, specifically, csr does not affect. this can happen because companies that have made reports in a gri manner must implement csr in their implementation. this study proves that the greater the level of the gri score will increase the profitability of roa which reflects good financial performance. this research contributes to the fact that companies that have been registered in indonesia should make gri-based reports. the limitation of this research was this study uses all samples of companies in indonesia that have implemented the gri guidelines with a limited sample (35 companies) and a limit of only 1 country with profitability scoring in rupiah (idr) units and for further research. the suggestion is to use comparisons between countries (companies in south asia or worldwide) with use the exchange rate adjustment in us dollars for the measurement of roa. the implication of this research is useful for academics, providing a quantitative analysis of the global reporting initiative (gri), return on assets (roa), especially for companies registered with idx. for stakeholders, this research can provide information regarding the need for companies to report following the points of the gri guidelines so that the report becomes more comprehensive if environmental and social-based reports have been disclosed (disclosure) in detail that may increase investor confidence in conducting business transactions. for the public, this study provides information about the position of companies in indonesia in conducting business transactions, especially in choosing transactions in finance such as buying or trading shares of companies that have implemented social and environmental aspects, because there are still limited large companies in indonesia that have carried out detailed sustainability programs. and dominated by companies affiliated abroad. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 16-22 21 references angelia, d., & suryaningsih, r. 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(2013). “pengaruh corporate social responsibility terhadap kinerja keuangan perusahaan perbankan”. jurnal ilmiah mahasiswa feb, 1(2). thomson reuters (2020). financial datastream: thomson reuters eikon application. limited access : universitas indonesia. online access : july, 21-30th, 2020. https://www.sciencedirect.com/science/journal/01618938 https://doi.org/10.1016/j.jpolmod.2014.01.008 microsoft word 24a8-0e17-bd6a-65a6 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.1-11 1 do environmental performance, and corporate social responsibility disclosure affect financial performance? ningrum pramudiati1, rahandhika ivan adyaksana2, afrinia susilowati3 faculty of economics and business, pgri yogyakarta university, indonesia1,2,3 article info abstract article history: received: april 06, 2022 revised: may 05,2022 accepted: jun, 20, 2022 the ministry of environment determines the company's environmental management performance evaluation plan or proper in controlling environmental effects to improve the company's role in environmental protection plans. however, many companies still get a red or black proper rating. therefore, this study aimed to test the effect of environmental performance and corporate social responsibility disclosure on the company's financial performance. the sample used in the mining sector companies listed on the indonesia stock exchange for the 2015-2019 period, amounting to 49 companies. the sampling technique in this study used a purposive sampling technique. the purposive sampling technique is a sample selection technique using criteria. according to the sample's criteria, this research selected 55 financial statements from 11 companies. the data in this study were analyzed using multiple linear regression. the results of this study indicate that environmental performance and csr disclosure have a positive effect on the company's financial performance. then, financial performance and corporate social responsibility disclosure have a simultaneous and positive impact on the company's financial performance. research can be considered for mining companies to always pay attention to environmental performance due to company activities. in addition, companies must consistently implement corporate social responsibility in carrying out their business activities. the implementation of sound environmental performance must also be accompanied by the implementation of good corporate social responsibility. the company's financial performance is getting better because these two things can synergistically affect the company's economic performance. so, companies can improve financial performance by improving environmental performance through proper and increasing corporate social responsibility disclosure in all aspects. companies that can maintain and enhance proper can increase investor confidence which can increase return on equity (roe). keywords: environmental performance; corporate social responsibility disclosure; financial performance. correspondence: ningrum pramudiati pramudiati.ningrum@upy.ac.id introduction the company's ability to generate profits is the company's primary goal in evaluating the company's financial performance. return on equity (roe) is one of the financial performance benchmarks by calculating net profits to company equity. if the company's financial condition is good, investors will be interested in investing (sucipto, 2003). high roe figures indicate good economic performance. when carrying out its business processes, the company considers profit gain, and its activities must positively impact the environment. therefore, companies must be able to consider environmental factors in their operations. then, the community controls the effects of the company's activities because the social impacts of the company's activities will significantly impact people's lives in the future (putra, 2017). for example, several coal holding companies in china directly comply with environmental regulations issued by the chinese government. companies must take responsibility for the business operations and seek permission from the state for all business related to the environment. in addition, companies must be able to reduce pollution through a clean production process which is the impact of production activities (springer et al., 2021). do environmental performance, and corporate social responsibility disclosure affect financial performance? ningrum pramudiati, rahandhika ivan adyaksana, afrinia susilowati 2 since 2002, the ministry of environment (klh) has established a company's environmental management performance evaluation plan or proper in controlling environmental effects to improve the company's role in environmental protection plans. however, there are still many companies that get a red or black proper rating. in 2017-2018, 1,906 companies joined proper. after the evaluation stage, the results showed that 1,454 companies got a blue rating, and 241 companies earned a red rating. two companies got a black rating, and 16 other companies got law enforcement, and 18 companies were no longer in operation, while the rest got green and gold ratings (ppid.menlhk.go.id). most companies in indonesia have not disclosed information on business activities related to the environment. it means that most companies in indonesia have not paid attention to the requirements of the sustainability report. disclosure of environmental performance in indonesia is still voluntary. so that, many companies still do not follow the standards and regulations (fajarini et al., 2020). in addition to the proper assessment, csr disclosure is another aspect that becomes one of the considerations in financial performance. csr disclosure is defined as a transparent forum to disclose social activities carried out by the company. companies must be evident in conveying information regarding company finances and the social and environmental effects caused by company operations (rakhiemah & agustia, 2013). csr disclosure provides an opportunity to build a corporate building as a guarantor of the company's going concern (hadi, 2011). efforts made by the company in preserving the environment due to operational activities and the implementation of csr disclosure certainly require a large amount of expenditure. these costs can reduce the net profit from the capital used in the company's operations. the company's attention given to environmental sustainability and good relations with the community will minimize problems that will hinder the company's activities in generating profits. on the other hand, if the company cannot preserve the environment and has issues with the community around the company's location, the company must incur additional costs to resolve the problem. all business activities carried out by the company will have an impact on the company's performance appraisal. the company's issues between the environment and society will give a negative image, making it challenging to attract investors to invest (lestari, 2016). researchers chose the mining sector because the shares of companies in the mining sector are attractive to investors. the company's behavior does not support the high trading volume of mining sector shares to submit reports on time. mining sector companies often experience delays in issuing financial statements, leading to the suspension of shares by the idx (source: cnbcindonesia.com). in addition, psak number 33 states that the mining industry has high uncertainty, requires significant investment costs, causes environmental damage so that more regulations than other sectors bind it. the increased risk in the mining sector makes the return expected by investors is also higher. the research (angelia & suryaningsih, 2015) states that environmental performance positively influences the company's financial performance. (yanti, 2015), (kamatra & kartikaningdyah, 2015), (nor et al., 2016) said that csr disclosure has an effect on company profitability. however, (setyaningsih & asyik, 2016) produced research that said it was different where environmental performance and company profitability did not influence each other. in addition, (djuitaningsih & ristiawati, 2011) concluded that companies adopting the proper program and csr disclosure on financial performance. this study intends to reexamine the effect of environmental performance and csr disclosure on the financial performance of mining sector companies using secondary data. measurement of environmental performance using proper by following under the minister of environment regulation no. jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.1-11 3 6 of 2013 and csr disclosure using gri issued by the global reporting initiative. roe is a proxy in measuring financial performance. theoretical review this research uses legitimacy theory. legitimacy theory is a condition when a company's value system is in line with a more extensive social system's value system. so, the company must adopt the requirements to the environment and the surrounding community where the company conducts its business activities (gantino, 2016). companies or organizations have an obligation to the community to provide benefits to the community. it will constantly interact with the district. the company tries to comply with the rules and norms that apply in the community so that the company's activities can be seen as legitimate (guthrie, 2006). the company tries to create harmony between the values attached to its activities with the norms of behavior in the social system of society where the organization is part of the system. the company achieved legitimacy when the values in the company and the norms of behaviour in society can run in harmony. when there is a misalignment between the two systems, there will be a threat to the company. the research of (djuitaningsih dan ristiawati, 2011) states that legitimacy is a benefit or potential source for companies to survive. the legitimacy will increase the company's reputation, which will affect the company's value. financial performance investors mainly measure the company's financial performance by the rate of return on investment, share price, or market value by evaluating accounting actions based on return on equity roe. roe is a market-based internal financial indicator used to make corporate policy decisions. according to murhadi (2013), the profitability ratio describes the company's ability to generate profits by measuring the company's effectiveness in gaining profits. the roe indicator can calculate the profit ratio (angelia and suryaningsih, 2015). environmental performance environmental performance is a form of corporate social responsibility to external parties. pranoto and yusuf (2014) state that environmental performance is the company's performance in creating a good (green) environment. corporate environmental performance allows companies to voluntarily integrate ecological concerns into their operations and interactions with stakeholders. environmental performance is one of the investments for companies to gain business success. conditions when the company's environmental performance is good it has an impact on the company's image getting better and vice versa. this explanation is in line with the application of legitimacy theory (setyaningsih and asyik, 2016). corporate social responsibility disclosure yanti (2015) states that csr disclosure can create a brand image for companies in a competitive market. it can create customer loyalty, build business reputation, and help companies obtain licenses to operate from the government and the public. csr disclosure is an organization's responsibility for the impact, decisions, and activities on society and the environment. one of the manifestations of csr is transparent and ethical behavior that is in line with sustainable development and community welfare; taking into account the expectations of stakeholders, in line with established laws and international norms of conduct, and integrated with the organization as a whole (kamatra and kartikaningdyah, 2015). hypotheses development do environmental performance, and corporate social responsibility disclosure affect financial performance? ningrum pramudiati, rahandhika ivan adyaksana, afrinia susilowati 4 environmental performance is a form of corporate social responsibility to external parties. environmental performance is a step to form a good (green) environment (pranoto & yusuf, 2014). this concept refers to the size of the environmental damage caused by the company's operations. the ecological damage that is not too severe illustrates the company's environmental performance is quite good. on the contrary, if the environmental damage can be though, then the company's environmental performance is bad (lankoski, 2000). disclosure of environmental performance can affect financial performance because the environmental performance of a good company can indirectly increase the value. the notion of companies that have good environmental performance also means providing good company information so that investors can consider this before investing. apart from the financial aspect, the environmental performance aspect is also used to benchmark investors before deciding. it means done to obtain social legitimacy that as much as possible can be used as a financial reinforcement in the long term. the first hypothesis in this study is: h1: “environmental performance has a positive effect on the company's financial performance” csr disclosure is a commitment to behave ethically in the business world, which contributes to economic development and improves the quality of people's lives. this commitment can also form a brand image that can guide the company in competitive competition in the market (yanti, 2015). csr motivates employees to work harder and strengthens the company's relationship with stakeholders. in the early stages, the costs of csr will outweigh the benefits to the company in the short term. however, this csr is a form of company investment to stakeholders such as employees, government, customers, and the community. this investment is in recognizing stakeholders' appreciation for the company's concern for the environment. in the end, the benefits of csr will outweigh the costs in the long run (w. l. lin et al., 2018). therefore, csr disclosure can affect the company's activities directly on changes in financial performance. the second hypothesis in this study is: h2: “csr disclosure has a positive effect on the company's financial performance” corporate social responsibility in the form of environmental performance can influence financial performance. for example, companies in developed countries integrate environmental practices into their business strategies to gain economic strength in the environmental sector (manrique & martí-ballester, 2017). if the company's environmental performance is good, it will indirectly provide good information and increase its value. environmental performance and financial performance are two critical aspects that investors pay attention to when investing. market participants (investors) also expect a positive response from the company. companies must improve good governance and management systems to build relationships with employees and improve the company's human resources capabilities. companies must develop and provide environmentally friendly products by increasing capital innovation and growing a green corporate culture. consumers will be more daring to buy the company's products at a higher price because consumers are aware that this company has invested in csr activities (c. s. lin et al., 2015). environmental innovation mediates the effect of environmental performance on financial performance. environmental innovation reflects higher eco-efficiency. it shows that the company can focus on developing markets and products that are environmentally friendly. in the end, the company's financial performance can improve the results of market differentiation through environmentally friendly product innovation (ong et al., 2019). csr disclosure builds the company's social legitimacy and forms financial strength in the long term (bahri & cahyani, 2016). investors obtain information related to environmental performance through environmental disclosure. it will make investors more interested in the jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.1-11 5 company so that disclosure of environmental performance information can encourage the ability to increase the company's value in the eyes of investors. the increase in stock prices reflects the increasing value of the company. (rinsman & prasetyo, 2020). the third hypothesis in this study is: h3: “environmental performance and csr disclosure together have a positive effect on financial performance” in preserving the environment and implementing the company's csr disclosures, companies require additional costs that are not small. these costs will reduce the net profit from the capital used for the company's operational activities. but on the other hand, a good company's environmental performance and the role of a good company's csr disclosure will also provide more value for the company in the eyes of the public and investors. companies that pay attention to environmental sustainability and good relations with the community will be able to minimize problems that will hinder the company's activities in generating profits. on the other hand, if the company cannot maintain environmental sustainability and has problems with the community around the company's location, it will result in the emergence of additional costs needed to solve these problems. it will also impact the company's performance assessment by the government. companies with problems related to the environment and society will give a negative image, so companies will find it difficult to attract investors to invest (lestari, 2016). research methods this research is a quantitative research that uses numerical data. the sample of this research is mining companies listed on the indonesia stock exchange in 2015 2019. sampling by applying several criteria or purposive sampling include: a. mining sector companies listed on the indonesia stock exchange in 2015 2019. b. mining sector companies that have published sustainable financial reports for 2015 2019. c. mining sector companies whose financial statements use the rupiah currency. d. mining sector companies that carry out csr disclosures in a row in 2015 2019. the sample companies in this study amounted to 55 companies in the study period of 5 years. this study uses two independent variables, namely environmental performance and csr disclosure. the environmental performance assessment uses the company's evaluation in carrying out proper and csr disclosure using the gri index. then, the two independent variables and one dependent variable were analyzed using multiple regression analysis. the proper assessment supports the company's arrangement in managing the environment around its business activities. the proper review uses color. for gold, a score environmental performance (x1) csr disclosure (x2) financial performance (y) figure 1. conceptual framework do environmental performance, and corporate social responsibility disclosure affect financial performance? ningrum pramudiati, rahandhika ivan adyaksana, afrinia susilowati 6 of five, green a score of four, blue a score of three, red a score of two and black a score of one. measurement of csr disclosure using the gri index provides a checklist in the disclosure of each indicator of the company's annual report. a value of 1 is for each csr indicator disclosed by the company and a value of 0 is a company that does not disclose csr disclosure. then, the researcher adds up the number 1 in the gri index table, then the result of the sum is divided by the total number of indicators. the dependent variable of this study uses roe (return on equity). roe describes the large number of returns generated for shareholders and is the company's ability to generate profits and capital owned (murhadi, 2013). results and discussion table 1 is a descriptive analysis table of all the variables tested in this study. the descriptive analysis presents the mean, std-deviation, variance, minimum, and maximum of all variables. the results of descriptive statistics show that all variables are valid for hypothesis testing. tabel 1: descriptive analysis source: data processing by spss 15.0 table 2 is a data normality test table. this study used the kolmogorov-smirnov z test to determine the normality of the data distribution. the significance value of kolmogorovsmirnov z shows a value greater than 0.05. so that, the results of the study indicate that the research data is usually distributed. table 2: normality test description unstandardized residual kolmogorov-smirnov z 1.188 asymp. sig. (2-tailed) 0.119 source: data processing by spss 15.0 table 3 is a table of heteroscedasticity test results. the results showed that the significance value of the environmental performance and corporate social responsibility variables was more significant than 0.05 so that this study did not experience symptoms of heteroscedasticity. table 3: heteroscedasticity test variable t value significance environmental performance -694 0.491 corporate social responsibility -1.318 0.193 source: data processing by spss 15.0 table 4 is a table of multicollinearity test results. based on the multicollinearity test table above, it can be seen that the vif number shows that each independent variable is not more than 10. so there is no multicollinearity problem. table 4: multicollinearity test variable collinearity statistics description financial performance environmental performance corporate social responsibility economic aspect social aspect environmental aspect mean -12.96 3.56 28.16 14.24 16.78 std. deviation 54.71 0.98 6.259 7.827 4.693 variance 2993.16 0.954 39.176 61.258 22.026 minimum -287.88 2.00 12.00 5.00 3.00 maximum 57.69 5.00 39.00 30.00 22.00 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.1-11 7 tolerance vif environmental performance 0.468 2.138 corporate social responsibility 0.468 2.138 source: data processing by spss 15.0 hypothesis testing was conducted to test the effect of environmental performance variables and csr disclosure on the roe variable for mining companies on the bei. the test was carried out with multiple linear regression with the following results: table 5: regresi linier test model beta value significance hypothesis environmental performance 0.295 2.048 0.046 accepted corporate social responsibility 0.460 3.196 0.002 accepted source: data processing by spss 15.0 the requirement for the hypothesis to be accepted in the f test is the sig value less than 0.05. in table 6 below, the resulting significance value is 0.000, so it can be said that the hypothesis is accepted or supported. table 6: f test source: data processing by spss 15.0 table 7 is a table of the coefficient of determination. the coefficient of determination shows the number 0.496 so that the environmental performance and corporate social responsibility variables can explain the financial performance of 49.6%, while other variables explain the remaining 50.4%. table 7: coefficient determination source: data processing by spss 15.0 the first hypothesis test state that environmental performance has a positive effect on financial performance. the results of this study are in by following per under the research hypothesis. the direction of positive influence indicates that if the environmental performance is getting better, it will affect its financial performance level. vice versa, when environmental performance decreases, it will affect the company's financial performance. stakeholders expect the company to improve environmental performance. the total utilization of environmental performance includes operational efficiency, environmental reputation, and the reduction of environmental risks. these efforts help prevent environmental disasters that can cause negative effects on the company's performance to improve the company's environmental performance. before investors decide to invest, aspects of environmental performance are also taken into consideration by investors. gaining social legitimacy and maximum financial strength in the long term is why investors consider environmental performance aspects. the research supports (manrique & martí-ballester, 2017), which states that environmental performance has a positive and significant effect on the financial performance of companies in developed and developing countries. if the company can make efficient in environmental policy management, then this can improve the company's environmental performance and can improve the economic performance of the organization (christine et al., 2019) model f f significance regression 25.607 0.000b model r r square adjusted r square 1 0.704a 0.496 0.477 do environmental performance, and corporate social responsibility disclosure affect financial performance? ningrum pramudiati, rahandhika ivan adyaksana, afrinia susilowati 8 based on the regression test results, csr disclosure has a positive influence on company profitability or roe. the direction of positive effect indicates that if csr disclosure is getting better, it will increase its financial performance. legitimacy theory describes that companies with poor environmental performance get more pressure from the public. the companies with poor environmental performance should disclose more positive environmental information and better compensate for the threat of legitimacy from society. meanwhile, companies at the mixed environmental performer level are sufficient to meet the need for environmental performance. the need for achievement and threat of legitimacy theory is also tiny. (mahmood et al., 2017). in addition, stakeholder theory explains that companies are not only responsible to shareholders, but companies must also be responsible to stakeholders and the environment. companies need to disclose their business activities as a form of accountability to stakeholders. csr is one part of the company's strategy because csr supports productive relationships with stakeholders. stakeholders represent different social and environmental needs. companies must understand that csr is a long-term activity. therefore, csr must be taken into account in business goals so that companies must allocate csr costs to achieve business goals in the long term (fajarini et al., 2020). the company's image is damaged, the rejection from the surrounding community and the declining performance of the workers are things that can harm the company. however, csr disclosure can minimize everything that has a negative impact on the company. on another point of view, csr disclosure has a positive effect on the company because csr disclosure can strengthen the company's relationship with stakeholders and reduce the company's limited capital by increasing creditors' trust. it means that the csr disclosure can affect the company's activities and can even directly impact changes in financial performance. csr disclosure will result in significant additional expenses. the costs incurred by the company affect the acquisition of profits. however, the implementation of these activities will build a positive image of the company. the company is also able to maintain harmonious relationships with stakeholders and the community. companies that implement csr disclosure will be more respected than companies that ignore csr disclosure. the higher the company's csr disclosure, the higher the company's image in the community. the hypothesis test states that environmental performance and corporate social responsibility disclosure can affect the company's financial performance. the direction of positive influence indicates that if the environmental performance and csr disclosure are getting better, it will affect. vice versa, when environmental performance decreases and csr disclosure is not carried out, it will affect its financial performance. corporate social responsibility in the form of environmental performance can affect financial performance. if the company's environmental performance is good, it indirectly provides good information and can increase its value. this situation is the same as the legitimacy theory postulates that companies with good environmental performance and csr disclosure will also show good financial performance. the company carries out its business activities to achieve corporate growth, both economic growth and social growth. therefore, companies must be responsible for their business activities by paying attention to the natural environment. if the quality of the environment around the company decreases, the company's business development will also be disrupted (huynh, 2020). before an investor invests, one of the things to consider is the condition of the company's environmental performance. environmental performance is an aspect that needs to be considered by investors in addition to financial performance. market participants expect a positive response from every company. the company publishes csr disclosure through an annual report or annual report. it helps build social legitimacy and, as much as possible, forming financial strength in the long term (bahri & cahyani, 2016). jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.1-11 9 conclusions this study examines the effect of environmental performance and csr disclosure on the company's financial performance by using a sample of mining companies listed on the indonesia stock exchange. the environmental performance uses the proper proxy, corporate social responsibility uses the gri index, and financial performance uses the roe proxy. the results showed that environmental performance had a positive effect on financial performance. in addition, corporate social responsibility also has a positive impact on financial performance. environmental performance and corporate social responsibility jointly affect environmental performance. based on the results of this study, companies can consider and pay attention to environmental performance and disclosure of corporate social responsibility in financial reporting as two variables that can improve the company's financial performance. investors will assess the company by looking at how environmental performance and corporate social responsibility have been carried out. the better the company's environmental performance and csr are carried out, the more investors will invest. it can indirectly improve the company's financial performance, which is calculated using roe. research limitation and suggestions researchers have limitations in conducting this research, including researchers only using mining companies as research samples. the results of this study can only be used as a reference for companies in the mining sector, and this research cannot be generalized to other companies. researchers suggest that future researchers can use samples from other industrial companies. in addition, some financial statements use foreign currencies (usd), so that companies using foreign currencies will find it difficult to compare with companies using rupiah currency. the researcher suggests that the next researcher do currency translation with the exact exchange rate to compare all samples. references angelia, d., & suryaningsih, r. 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(2021). an empirical analysis of the environmental performance of china's overseas coal plants. environmental research letters, 16(5), 054062. https://doi.org/10.1088/1748-9326/abf287 sucipto. (2003). penilaian kinerja keuangan. universitas sumatera utara. yanti. (2015). pengaruh corporate social responsibility dan environmental perfomance terhadap kinerja keuangan bumn dan non bumn yang terdaftar di bursa efek indonesia 2009-2012. xix(02), 242–259. jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.1-11 11 microsoft word ef34-02c9-537a-8d01 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.52-63 52 financial literacy, lifestyle, consumption behavior of kpop fans in covid-19 pandemic with religiosity as moderating variable putri vita nadia1, novi lailiyul wafiroh2 faculty of economics and business, uin maulana malik ibrahim, malang,indonesia1,2 article info abstract article history: received: mar 21,2022 revised: jun 21, 2022 accepted: jun, 23, 2022 increased consumption of korean goods and products and travel to south korea along with k-pop which is increasingly known worldwide. this consumption behavior can be seen in the lifestyle of korean idol fans. unfortunately, since the covid-19 pandemic, many loss-making companies are no exception to entertainment agencies in korea. however, the agencies that house k-pop idols are not lost their minds and are starting to build innovations by releasing much content remotely. although k-pop content has grown and can be reached online, not all k-pop fans can consume the content as before. the study aims to determine whether the quality of k-pop fans' financial literacy, lifestyle, and religiosity can affect their consumption behavior during the covid-19 pandemic. this research uses quantitative descriptive methods. the population of the study was a follower of the @everydays_quran twitter account of 472 people and sampled 217 people with simple random sampling techniques using the slovin formula. the data was obtained through the results of questionnaires distributed through google form. this study uses partial least square (pls) analysis techniques with the help of smartpls 3 software. the results of this study showed that 1) financial literacy had a significant effect on consumer behavior, 2) lifestyle had a significant effect on consumer behavior, 3) religiosity had no significant effect on consumer behavior, 4) religiosity could not moderate the influence of financial literacy on consumption behavior, and 5) religiosity could moderate lifestyle influences on consumption behavior. keywords: financial literacy; lifestyle; consumption behavior; kpop; covid-19 pandemic; religiosity correspondence: putri vita nadia putrivita46@gmail.com introduction group band korea, bts entered the billboard chart in 2017 who famous as international k-pop artists. in indonesia itself, the spread of korean’s entertainment occurs gradually. it was started from the airing of dramas on local tv stations in the 2000s, such as the drama full house and autumn in my heart, to the entry of k-pop music into indonesia through boy and girl groups such as super junior and girls' generation. mariani (2008) explained that there had been an increase in the consumption of korean goods and products and trips to south korea due to the rampant k-pop phenomenon. this phenomenon spreads among teenagers and ages, ranging from kindergarten to middle age, especially those who appreciate south korean popular culture such as drama, music, and local korean products. in addition, some countries, such as japan and china, import more products from south korea, such as skin care, cosmetics, electronics, and fashion. this consumption behavior can be seen in the lifestyle of korean idol fans. these korean idols have fandoms that support the group's activities. although fandom is what raises the name of the group, they will usually show their love for free by coming on every group schedule they idolize, buying albums and various group merchandise, sending gifts to the idol, to create events such as holding charity activities or art exhibitions themed on their respective models. since the covid-19 pandemic that hit at the end of 2019, many companies have suffered. for an example is ramayana depok. for example, ramayana depok's sales turnover decreased by 80 percent, along with the widespread covid-19 pandemic (frivanty & ramadhani, 2020). so also experienced by several entertainment agencies in korea who lost tens of millions because they had already paid contracts for concerts and were forced to cancel due to impossible financial literacy, lifestyle, consumption behavior of k-pop fans in covid-19 pandemic with religiosity as moderating variable putri vita nadia, novi lailiyul wafiroh 53 circumstances. however, the agencies that host k-pop idols are not lost and have begun to build innovations by releasing much content that entertains fans remotely, such as youtube content, organizing online concerts, and online fan meetings. although k-pop content has grown and can be reached online, not all k-pop fans can consume the content as before. the increasing spread of covid-19 is forcing companies to choose the last option, releases because no income is generated to provide employees’ salaries or benefits. hence, the people laid off begin to experience financial difficulties and experience a decrease in consumption levels. based on the theory of total income on consumption put forward by keynes (1937), which explains the relationship between income received today and consumption done today. in other words, the income held in a given time will affect the consumption carried out by humans in its time. larasati (2020) explained the changes in consumption that appeared in the general public after the covid-19 pandemic. the difference was seen in some communities in the taman sari area under the city of bandung. they concluded that the consumption patterns of the congregation before the covid-19 pandemic included consumption in the entertainment and fashion sectors due to frequent interactions with students. so the theory of demonstration effects put forward by duesenberry (1949), people will modify their consumption patterns not because of changes in income or price. however, from watching the consumption expenditures of others, they contact. however, after the covid-19 pandemic, they tend to be desperate to handle health and education problems because this pandemic causes people to adopt a clean pattern and healthy living. so that the community began to make a special budget for handling health and education problems. unfortunately, people whose economies are affected by the covid-19 pandemic inevitably must shift extra budgets such as entertainment to emergency funds to meet their basic needs first. it is also experienced by k-pop fans affected by the covid-19 pandemic, who previously had the budget to consume things smelling of k-pop and had to set their finances back in such a way as to survive in the situation of the covid-19 pandemic. however, k-pop fans whose economic crisis is not affected can still enjoy k-pop content as usual. the learning process influences consumption behaviors such as those of k-pop fans. the learning process helps gain knowledge so that it can be applied in the decision-making process (kotler, 2012). the learning process can also be interpreted as individuals’ knowledge in understanding something related to finance called financial literacy (yushita, 2017). financial literacy is a form of consumer learning process where literacy is a basic knowledge or understanding of finance that can influence purchasing decisions. a person with high knowledge of finance has a better economic life, and it will be easier to make financial decisions to avoid excessive consumption. this is reinforced by research conducted by sustiyo (2020), pulungan & febriaty (2018), and mawo et al. (2017). their results showed that financial literacy negatively and significantly affects consumptive behavior, which means that the higher the level of student financial literacy, the lower their wasteful behavior. based on the description above, the following hypothesis is obtained: h1: financial literacy has a negative and significant effect on consumer behavior. furthermore, lifestyle also influences individual consumption behavior (kotler, 2012). lifestyle indicators of a person's activities, interests, and opinions can show how the person uses his money, spends his time, and what his interests are (sumarwan, 2011). a person with wasteful behavior will consume things more often for pleasure without considering the level of need for these things. for example, a fashion lover will use his money to buy the latest products and continue to buy to keep up with changing trends. the statement was supported by research conducted by kusumaningtyas & sakti (2017), pulungan & febriaty (2017), and jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.52-63 54 praundrinagari & cahyono (2021), whose results showed that lifestyle influences consumer behavior. from the description above, the following hypothesis is obtained: h2: lifestyle has a positive and significant effect on consumer behavior. in this study, religiosity fully moderates the relationship between relative and contextual factors to muslim consumer buying behavior. according to kotler (2000) in shah alam et. (2011), religion is a part of a culture that can shape people's behavior. the face of excessive lifestyle and consumption behavior certainly requires a solid religious foundation. people with a solid religious foundation hold specific values that influence their actions and decisions. this statement is corroborated by research conducted by rionita & widiastuti (2019), kusumastuti (2017), and rahmat et al. (2020), whose results showed that the variables of religiosity influence consumption behavior. from the description above, the following hypothesis is obtained: h3: religiosity has a significant effect on consumer behavior. as we know, religion is part of the culture that can shape a person's behavior. for example, trinugroho (2017) stated that islamic banks with religious inhabitants, better education, good economic conditions, and financial literacy have better profitability, performance, and stability. a person with high financial literacy and religious knowledge in planning and managing his finances. they will be taking their money for saving rather than for pleasure or buying something unnecessary. the research results also support the above statement by desiyanti & kassim (2020), who state that religiosity can strengthen the influence of financial literacy and business performance. from the description above, the following hypothesis is obtained: h4: religiosity can moderate the influence of financial literacy on consumption behavior lifestyle is directly related to religion which is part of the culture that can shape a person's behavior. a person's lifestyle can be seen in how he uses his money, spends his time, and what interests him (sumarwan, 2011). religiosity can affect a person's lifestyle as someone with a good understanding of religion will try to use his time for things that are beneficial to them (e.g., coming to study, attending study activities together) or for others (such as volunteering for natural disasters). the above statement is also reinforced by the research of rahmawati & fitriani (2021). their results state that religiosity as a moderating variable can strengthen the influence of halal lifestyle, product quality, and price on purchasing decisions. some people with a good understanding of religion build good habits that improve their consumption behavior, such as buying goods in moderation and as necessary and setting aside some of their income for almsgiving. from the description above, the following hypothesis is obtained: h5: religiosity can strengthen the influence of lifestyle on consumption behavior. in previous studies such as kusumaningtyas & sakti (2017), lifestyle variables were measured by habits, how to dress, and property. while in this study, lifestyle variables were also assessed from fandom loyalty that caused the lifestyle and consumption behavior of k-pop fans to be different from society in general. previous research was also taken at a time when the normal situation and financial condition of the study subjects still tended to be stable. furthermore, this study was carried out during the covid-19 pandemic, so the existence of this study helps determine whether the covid-19 pandemic affects the consumption behavior of k-pop fans, which has not been done in previous studies. the study's goal was to determine whether the quality of k-pop fans' financial literacy, lifestyle and religiosity could influence their consumption behavior during the covid-19 pandemic. in addition, this study is essential to increase awareness about financial literacy among k-pop fans considering their lifestyle is different from society, which tends to spend money to support their idols. in addition, also because of this pandemic, the financial situation of the community, including k-pop fans, must be affected, so improving financial literacy is expected to help manage personal finances in the present and future. financial literacy, lifestyle, consumption behavior of k-pop fans in covid-19 pandemic with religiosity as moderating variable putri vita nadia, novi lailiyul wafiroh 55 research methods this study uses quantitative descriptive research methods because researchers show a description that can be proven by figures on the influence of financial literacy on the consumption behavior of k-pop fans in the era of the covid-19 pandemic. the population of the study was followers of the @everydays_quran twitter accounts. @everydays_quran twitter account is an account that accommodates members of the my day muslim fandom in promoting various religious activities together. this population was chosen because it represents the general characteristics of muslim k-pop fans. the population in the study was the entire followers of @everydays_quran's twitter account, which amounted to 472 people. therefore, the authors minimized the population by sampling using the simple random sampling technique because members of the population were considered homogeneous. however, the sample is taken by the slovin formula. description: n = sample size / number of respondents n = population size e = percentage of leniency error sampling that can still be tolerated; e = 0.05 the authors used an error rate of 5% to determine the number of samples to be selected because in the study, of course, the results could not be perfect up to 100%, so the more significant the error rate, the less the sample size. in addition, in social science research, the error standard is generally 5%, although errors can be tolerated up to 10%. therefore, taking the 5% error standard aims to make the trustworthy value reach 95%. using the formula above, the sample results obtained from a population of 472 people are 216,531 or as many as 217. the data used for this study is primary data. the study's data came from questionnaires respondents distributed online using the help of google form. the data is then processed using a likert scale measuring tool with scales 1-5. the data collection techniques used in this study are questionnaires and literature studies. operational definition of variables the variables involved in this study are dependent variables and independent variables. for example, in this study, consumption behavior (y) is a dependent variable, financial literacy (x1) and lifestyle (x2) independent variables, and religiosity (z) is a moderation variable. 1) consumption behavior, the following are indicators of consumers behaving consumptively according to taan (2017), among others: a) buying products because of the lure of gifts; b) buying the product because the packaging is attractive; c) buying products to maintain selfappearance and prestige; d) buy products on price considerations (not based on their benefits or uses); e) buying a product to get approvement from social as the status symbol; f) the emergence of an assessment that buying products at high prices will cause high confidence; g) use the product because of the element of conformity to the model that advertises; h) and try more than two similar products (different brands). 2) financial literacy, chen and volpe (1998) stated that there are aspects of financial literacy that are divided into four elements, among others: a) understanding of basic knowledge about personal finance; b) savings and borrowing (savings and loans); c) insurance (insurance); and d) investment (investment). 3) lifestyle, according to peter and olson (2000: 142), can be measured from: a) activities (activities) that include work, hobbies, and vacations; b) interests that family influences, work, and community; and c) opinions on social issues, political issues, business. n = ____n____ 1+n (e)2 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.52-63 56 4) according to glock &stark (in ancok & fuat, 2008), religiosity can be measured through ideology, ritual, experiential, intellectual, and consequential. so that indicators of religiosity in this study include: a) belief in the truth of islamic teachings; b) perform islamic religious rituals (worship); c) religious experiences in everyday life; d) knowledge of the basic teachings of islam by the qur'an, as well as the consequences in daily life. analysis method partial least square or pls is an analytical technique used in this study. researchers choose this technique because pls has the advantage of being one of the most powerful analytical tools. after all, it can assume data without the need to use measurements of a particular scale, a certain amount, and can be used to confirm theories (husein, 2015). the purpose of pls is to assist researchers in obtaining latent variable values for predictive purposes. measurement model analysis (outer model) measurement model analysis (outer model) is done to ensure that the measurement used is suitable (valid and reliable). outer model design refers to the operational definition of variables that have been adapted to the design process for research instruments (husein, 2015). here are the indicators of outer model analysis, among others: 1) convergent validity is an indicator that measures the magnitude of the correlation between the contract and the latent variable. the standardized loading factor can be seen in convergent validity evaluation of individual examination of reliability items. the standardized loading factor describes the correlation magnitude between each measurement item (indicator) and its contract. the expected value > 0.7. according to chin (in ghozali & hengky, 2012), outer loading values ranging from 0.5 – 0.6 are considered sufficient to qualify for convergent validity. 2) discriminant validity is a technique of viewing and comparing discriminant validity and square root of average extracted (ave). suppose the square root value of each construct is greater than the correlation value between the construct and the other constructs in the model. in that case, it is said to have a good discriminant validity value, and the expected ave value is > 0.5. other measurements can be seen from the value of cross loading factor, which is helpful to find out whether the construct has adequate discriminant, namely by comparing the loading value on the intended construct must be greater than the loading value with other constructs. 3) composite reliability is an index showing the extent to which a gauge can be trusted to rely. the composite reliability (pc) value of a latent changer is a value that measures the stability and consistency of combined reliability measurements. for example, data that has composite reliability > 0.7 has high reliability. 4) cronbach's alpha is a reliability test that reinforces the results of composite reliability. a variable can be declared reliable or meet cronbach’s alpha if it has cronbach’s alpha value > 0.7. structural model analysis (inner model) structural model analysis (inner model) predicts causal relationships between variables tested in the model. the purpose of the structural test is to determine the influence between variables and indicators as measured using the t-test of the pls itself (ghozali & hengky, 2012). for example, the following is an indicator of the inner analysis of the model: 1) the coefficient of determination (r2). the structural model is evaluated using the r-square for the dependent construct and the t-test and the significance of the structural path parameter coefficient. assessing a model with pls starts by looking at the r-square for each latent dependent variable. the interpretation is the same as the interpretation of regression. changes in r-square values can be used to assess the effect of certain independent latent variables on latent dependent variables and whether they have a substantive impact. hypothesis tests financial literacy, lifestyle, consumption behavior of k-pop fans in covid-19 pandemic with religiosity as moderating variable putri vita nadia, novi lailiyul wafiroh 57 hypothesis tests can be seen through t-statistical values and probability values. in testing hypotheses, use statistical values. for example, in this study, using an alpha of 5%, the tstatistical value used is 1.96, so the acceptance or rejection hypothesis criteria is ha accepted, and h0 is rejected if the t-statistic > 1.96. as for the technique to reject or accept hypotheses using probability, i.e., ha is obtained if the value p < 0.05. if the results of hypothesis testing on outer models are significant, the indicator is seen as a latent variable measuring instrument. in addition, if the test results on the inner model are substantial, it can be interpreted that there is a meaningful influence on other latent variables (husein, 2015). results and discussion demographics of respondents based on questionnaire results from 217 respondents, data on gender, status, ownership of particular budgets to buy k-pop merchandise and albums, as well as income and pocket money during the pandemic. here are the demographic details of respondents presented in the table below: table 1. demographics of respondents no information qty 1 gender male 6 female 211 2 status student 154 employee 47 businessman 7 etc. 12 3 have a special budget for buying merchandise and kpop albums yes 76 no 141 4 income and pocket money get smaller during pandemic yes 141 no 76 source: researcher data processed in march 2022 table 1 shows that most respondents were female at 211 people or 97.2%. in contrast, the respondents were male, six people or 2.8%. based on status, the majority of respondents came from among students, as many as 154 people or 71%, followed by employees numbering 47 people (21.7%), entrepreneurs numbering seven people (3.2%), and others numbering 12 people (5.5%). furthermore, 76 people, or 35% of all respondents, had a special budget to buy k-pop merchandise and albums. in comparison, most respondents amounted to 141 people, or 65%, who did not have a special budget to buy k-pop merchandise and albums. therefore, of the majority of respondents of, 141 people, 65% experienced a decrease in income and pocket money during the pandemic. at the same time, 35% of respondents did not experience a reduction in income and pocket money during the pandemic. hypothesis test this study conducted the hypothesis test using partial least square (pls) analysis techniques. the purpose of the proposed research and hypothesis tests is to determine the influence of financial literacy and lifestyle on the consumption behavior of k-pop fans with religiosity as a moderation variable. the tools used in running the hypothesis test in the form of smartpls 3 software. here are the test steps with pls analysis techniques. results of descriptive statistical analysis jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.52-63 58 the data obtained was declared worthy of analysis. the data is then processed using microsoft excel. here are the descriptive statistical analysis results of each of the variables in the utaut and is success model. the minimum value of the overall item of all variables amounted to 1—the maximum value of the overall object of 5. also, the highest mean value of the consumption behavior variable (y) was found in the pk.10 item of 1.72. the lowest mean value score was found in the pk.7 item of 4.17. in the financial literacy variable (x1), the highest mean value is in the lk.4 item of 4.63, and the lowest mean value score is in the lk.7 item of 2.73. in the lifestyle variable (x2), the highest mean value is in the gh.6 item of 3.85, and the lowest mean value score is in the gh.5 item of 2.28. while in the religiosity variable (z), the highest mean value is in article r.2 of 4.64, and the lowest mean score is in item r.3 of 3.13. table 2. convergent validity value of consumption behavior (y) item loading factor conclusion pk.1.1 0,718 valid pk.1.2 0,772 valid pk.2.1 0,624 valid pk.2.2 0,736 valid pk.3.1 0,802 valid pk.3.2 0,775 valid pk.4.1 0,639 valid pk.4.2 0,693 valid pk.5.1 0,605 valid pk.5.2 0,591 valid pk.6.1 0,619 valid pk.6.2 0,592 valid pk.7.1 0,514 valid pk.7.2 0,501 valid pk.8.1 0,692 valid pk.8.2 0,653 valid source: smartpls 3 output, processed by researchers in march 2022 based on table 2, it can be known that the consumption behavior variable (y), consisting of 8 indicators, significantly reflects the variable of consumption behavior by showing significant results of loading factor values > 0.5. table 3. convergent validity value of financial literacy (x1) item loading factor conclusion lk.1.3 0,511 valid lk.2.2 0,773 valid lk.3.1 0,859 valid lk.3.2 0,832 valid lk.3.3 0,838 valid lk.4.1 0,802 valid lk.4.2 0,771 valid lk.4.3 0,784 valid source: smartpls 3 output, processed by researchers in march 2022 based on table 3, it can be known that the financial literacy variable (x1) consists of four indicators that significantly reflect the variable of financial literacy by showing significant financial literacy, lifestyle, consumption behavior of k-pop fans in covid-19 pandemic with religiosity as moderating variable putri vita nadia, novi lailiyul wafiroh 59 results of loading factor values > 0.5. still, some items are removed because they are invalid (loading factor value < 0.5). table 4. convergent validity value of lifestyle (x2) item loading factor conclusion gh.1.1 0,832 valid gh.1.2 0,826 valid gh.2.1 0,799 valid gh.2.2 0,817 valid gh.3.1 0,689 valid source: smartpls 3 output, processed by researchers in march 2022 based on table 4, it can be known that the lifestyle variable (x2) consists of three indicators that significantly reflect the lifestyle variable by showing a significant result of the loading factor value > 0.5. still, one item was removed because it is invalid (loading factor value < 0.5). table 5. convergent validity value of religiosity (z) item loading factor conclusion r.1.2 0,683 valid r.2.1 0,730 valid r.4.1 0,833 valid source: smartpls 3 output, processed by researchers in march 2022 in table 5, it can be known that the religiosity variable (z), which initially consisted of four indicators, only three hands can be said to be valid. all three indicators significantly reflect religiosity variables by showing significant results in loading factor values > 0.5. some indicators are removed because they are invalid (loading factor values < 0.5). table 6. composite reliability, cronbach’s alpha, average dan variance extracted (ave) composite reliability cronbach's alpha average variance extracted (ave) financial literacy (x1) 0,923 0,903 0,605 lifestyle (x2) 0,895 0,852 0,631 consumption behavior (y) 0,925 0,913 0,440 religiosity (z) 0,794 0,628 0,564 x1 * z 1,000 1,000 1,000 x2 * z 1,000 1,000 1,000 source: smartpls 3 output, processed by researchers in march 2022 table 6 shows that all constructs meet the reliable criteria. the table demonstrated composite reliability values and cronbach's alpha above 0.70 and ave above 0.50 according to the recommended measures. table 7. r-square variable rsquare consumption behavior (y) 0,742 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.52-63 60 source: smartpls 3 output, processed by researchers in march 2022 table 7 shows the r-square value of the consumption behavior variable of 0.742 or 74.2%, which means the contribution of data explained in this model amounted to 74.2%. the remaining 25.8% is explained by other variables that have not been described in the study. hypothesis testing results in testing the proposed hypothesis, a t-statistical value and a p-value are required. if the pvalue value is <0.05, then the hypothesis is acceptable. outputs or values contained in output path coefficients and indirect effects are used as the basis for direct hypothesis testing. meanwhile, the analysis of structural models is used to describe the relationships between research variables. table 9. hypothesis testing results hypothesis original sample (o) sample mean (m) standard deviation (stdev) tstatistics (o/std ev) pvalue direct effect x1-y 0,135 0,136 0,041 3,311 0,001 x2-y 0,809 0,810 0,027 29,766 0,000 z-y -0,022 -0,014 0,038 0,575 0,565 moderation x1*z-y 0,008 0,007 0,042 0,186 0,853 x2*z-y 0,119 0,011 0,044 2,686 0,007 source: smartpls 3 output, processed by researchers in march 2022 description: x1 = financial literacy x2 = lifestyle y = consumption behavior z = religiosity the test results in table 8 obtained an original sample of 0.135 with a positive direction. the result shows that financial literacy has a positive influence on consumption behavior. as for getting the value p-value or estimate 0,001 (<0,05) and t-statistic 3,311 (>1,96) with these gains, it can be said that financial literacy has a significant positive effect on consumption behavior. therefore, the hypothesis in this study is rejected. financial literacy is a form of consumer learning process where literacy is a basic knowledge or understanding of finance that can influence purchasing decisions. the results of the above study show that financial literacy has a significant positive effect on consumption behavior. the higher the level of financial literacy a person has, the wiser one is in deciding to consume something. a person with an increased understanding of finance will be easier to make financial decisions. because the individual already has basic knowledge of financial management and about savings, investments, and insurance as provisions to manage their finances. in addition to making it easier to make financial decisions, having a high understanding of finance also provides other benefits, such as having a more organized economic life to avoid excessive consumption behavior. this study's results align with sustiyo's (2020) research, which shows that financial literacy negatively and significantly affects consumptive behavior. the test results in table 8 obtained the original sample of 0.809 with a positive direction, while obtaining the value of p-value or estimate 0,000 (<0,05) and t-statistic 29,766 (>1,96) with these gains, it can be said that lifestyle has a positive effect on consumption behavior. therefore, the hypothesis in this study is accepted. kotler (2012) mentions that lifestyle is one factor that affects consumers. the results of the above study showed that lifestyle has a significant favorable influence on consumer behavior which means that the better a person's lifestyle (not consumptive), the better the consumption behavior of the person. a person with a good lifestyle will be able to manage his finances well, use his time as well as possible by doing financial literacy, lifestyle, consumption behavior of k-pop fans in covid-19 pandemic with religiosity as moderating variable putri vita nadia, novi lailiyul wafiroh 61 worthwhile activities, and not be luxurious in buying to consume something. the results are from research conducted by kusumaningtyas and sakti (2017). the results showed that lifestyle influences the consumption behavior of state high school students 1 taman sidoarjo. the study conducted by pulungan & febriaty (2018) also showed the same thing that financial literacy has a positive effect on student consumptive behavior. similarly, praundrinagari & cahyono's (2021) research indicates the lifestyle of student k-pop fans in surabaya. the test results in table 8 obtained the original sample of -0.022 with a negative direction, also obtained p-value or estimate value 0,565 (>0,05) and t-statistic 0,575 (<1,96) with these gains, it can be said that religiosity does not significantly affect consumption behavior. therefore, the hypothesis in this study was rejected. according to kotler (2000) in shah alam et. (2011), religion is a part of a culture that can shape people's behavior. in the face of lifestyle and excessive consumption behavior, it certainly requires a strong religious foundation. the results of the above study showed that religiosity has no significant effect on consumer behavior, which means that a person's level of willingness cannot affect his consumption behavior. because k-pop fans consume things that do not interfere with their level of readiness, people with a high religious understanding or not will still buy the item purely because of their desire. this statement is supported by previous research conducted by niswah (2018). religiosity did not significantly affect muslim consumers' decision to purchase cosmetics without halal labels in indonesia. yusuf's research (2020) also showed the same result: the increasing level of religiosity of muslim consumers did not affect halal food consumption. also, a study by ikhsan & sukardi (2020) mentioned that the variable religiosity did not significantly affect the intention to buy halal cosmetic products at the faculty of economics and business, ahmad dahlan university. the test results in table 8 obtained the original sample of 0.008 with a positive direction, also obtained p-value or estimate value 0,853 (>0,05) and t-statistic 0,186 (<1,96). with these gains, it can be said that religiosity cannot moderate the influence of financial literacy on consumption behavior. therefore, the hypothesis in this study was rejected. as we know, religion is part of the culture that can shape a person's behavior, and religiosity can strengthen the influence of financial literacy on consumption behavior. the results above show that religiosity cannot moderate the influence of financial literacy on consumption behavior. because financial literacy is an essential aspect of human life, a person must have good financial literacy to improve his consumption behavior regardless of whether the person is religious or not. the results of the above study are not from the research by desiyanti & kassim (2020), whose results state that religiosity can strengthen the influence of financial literacy and business performance. the test results in table 8 obtained the original sample of 0.119 with a positive direction while obtaining a p-value or estimate value of 0,007 (<0,05) and t-statistic 2,686 (>1,96); with these gains, it can be said that religiosity can moderate the influence of lifestyle on consumption behaviors significantly positively. therefore, the hypothesis in this study is accepted. lifestyle is directly related to religion which is part of the culture that can shape a person's behavior. therefore, religiosity can strengthen the influence of lifestyle on consumption behavior. the evidence shows that religiosity can moderate lifestyle to consumption behavior. people with a good understanding of religion build good habits (lifestyle) that improve their consumption behavior, such as buying necessary goods and setting aside some of their income for almsgiving. the above statement is also reinforced by the research of rahmawati & fitriani (2021). their results state that religiosity as a moderating variable can strengthen the influence of halal lifestyle, product quality, and price on purchasing decisions. conclusions and suggestion jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.52-63 62 the analysis test results showed that: 1) financial literacy positively and significantly affected consumer behavior. so, it can be said that someone with excellent financial literacy also has good consumption behavior. 2) lifestyle positively and significantly affects consumption behavior. so, it can be said that someone with a good lifestyle (not consumptive) will also have good consumption behavior. 3) religiosity has no significant effect on consumer behavior. a person with a level of persistence cannot affect their decision to consume something. 4) religiosity cannot moderate the influence of financial literacy on consumption behavior. because religiosity as a moderation variable cannot amplify the influence of financial literacy on a person's decision to consume something. 5) religiosity can moderate the influence of lifestyle on consumption behaviors significantly. the higher the level of religiosity a person will be, the more awake the lifestyle that causes him not to overdo it in consuming something. suggestion religiosity as a moderation variable in this study only includes one religion, namely islam. for future research, it is hoped that the variable of religiosity can consist of the whole of religion, nor is it only measured by the type of religion. references desiyanti, r., & kassim, a. a. m. 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(2017). pentingnya literasi keuangan bagi pengelolaan keuangan pribadi. nominal, vi(1), 11–26. jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.69-82 analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021 arya marantika, dwi martani faculty of economics and business, university of indonesia article info abstract article history: received: february 16th,2023 revised: february 20th,2023 accepted: february 23rd, 2023 the point of this inquiry about is to analyze related to the effective tax rate of companies for each classification sector based on the idx-ic, to analyze the effect of the covid-19 pandemic on corporate profits and tax burden, and to determine whether the factors used in this research influence the effective tax rate of companies. a purposive sampling technique was used to determine the research sample, which consisted of companies listed on the indonesia stock exchange classified based on the idx-ic. the research approach used a quantitative methods approach. the research found that the average effective tax rate of the sample companies in 2019-2021, respectively 26,87%, 24,51%, and 23,83%, with transportation and logistics sector having the highest effective tax rate than other sectors. the covid19 pandemic has had varying impacts depending on the type of industry. only the healthcare and infrastructure sector performed better than others during the covid-19 pandemic. apart from the covid-19 pandemic variable, group company variables are also used in researching the factors that affect the effective tax rate. the research results show that the covid-19 pandemic variable positively affects the effective tax rate. meanwhile, group company variables harm the effective tax rate. the influence of subsidiary company losses on consolidated profits causes the ratio of the effective tax rate to be smaller than the effective tax rate if it comes from the parent company. keywords: covid-19 pandemic effective tax rate group company idx-ic correspondence: arya marantika marantika.arya@gmail.com how to cite (apa style): marantika, a., martani, d. (2023). analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021. jurnal akuntansi, 69-82 introduction tax revenue is the most critical component of the state revenue and expenditure budget (apbn) (ningrum, e. m. et al., 2019). as stated in the 2022 revised state budget, tax revenue is the state's largest source, amounting to idr 1,784.2 trillion of the total target state revenue of idr 2,266 trillion (kemenkeu, 2022). based on the planned apbn revenues from the taxation sector, the tax revenue target that the directorate general of taxest must earn is idr 1,485 trillion. of this target, 24.56% is the target that must be collected from corporate taxpayers and permanent establishments (but). global economic conditions fluctuate over time. 2020 was a challenging year for most companies worldwide, including indonesia. the rise of corona virus disease 2019 (covid-19), which has infected the whole world, is a hard blow to the country economy, including indonesia. in unusual conditions like this, many companies experience a decline in revenue. at the same time, operational expenses are still fixed by the company, which automatically reduces revenue due to operating expenses. as a result of a decrease in corporate income, it will also impact reducing state tax revenues. it is proven that in 2020 tax revenues only reached idr 1,070 trillion, a decrease of 19.7% compared to 2019, which reached rp 1,332 trillion (kemenkeu, 2022). to mitigate the economic impact and anticipate the large number of companies that have laid off their employees, the government issued a financial sector policy to reduce the pandemic's effect. shortly after the covid-19 pandemic occurred, the minister of finance issued regulation no. 23 of 2020 about tax incentives for taxpayers affected by the covid-19 pandemic. this incentive is given as government action to increase industrial productivity. it revives the economy, which has significantly declined due to the covid-19 pandemic. incentives offered to involve income tax article no. 21, which the government bears, payment of exempted import tax article no. 69 analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021 arya marantika, dwi martani 22, instalments of income tax article no. 25 reduced by 30%, ease of value-added tax refunds and reduced corporate tax rates. the existence of incentives provided by the government will also affect the effective tax rate for each company. by knowing the ratio of the effective tax rate of each company, stakeholders can make decisions that should be taken. if the company takes tax management measures, then the effective tax rate ratio will have an anomaly compared to similar companies in the industry. this anomaly can be seen if similar companies have substantial differences in their industrial sector. in previous research, the factors that influence the effective tax rates or cause the variation among the ratio of the practical and corporate income tax rates are analyzed using certain variables. according to noor et al. (2022), which was carried out on the malaysia stock exchange (klse) on listed companies using independent variables, with company size, inventory intensity ratio, profitability, capital intensity ratio, and leverage. this research found that profitability, leverage, and capital intensity ratio negatively affected the effective tax rate. in contrast, company size and inventory intensity ratio positively impact the effective tax rate. according to wulandari et al. (2021), corporate planning is good if it has an effective tax rate more minor than the corporate income tax rate. to calculate the effective tax rate, the researchers used a sample from the indonesian stock exchange based on jakarta stock industrial classification (jasica). however, the classification of companies on the indonesia stock exchange has now been grouped based on the idx industrial classification (idx-ic), which has replaced the jasica. implementing the latest classification follows common practices on stock exchanges worldwide, accommodates the latest developments in economic sectors, and enables a more accurate risk assessment for policymakers. unlike several previous studies, this research will use the idx-ic classification. idx-ic is considered more useful for investors in conducting top-down analysis. investors can narrow the scope of analysis based on the new sector classification. conversely, the new classification can make it easier for investors to do peer pairing of company performance in one industry. meanwhile, the benefit for listed companies is that they can compare their performance with other increasingly homogeneous companies. in addition, this classification can also improve opportunities for investment managers to create new products, such as sector-based mutual funds and exchangetraded funds. ultimately, this can also broaden the investor base in the indonesian capital market. unlike previous studies that used the financial aspect to ascertain the effect on the effective tax rate, this research attempted to relate the influence of non-financial aspects of the covid-19 pandemic and group company factors. apart from the covid-19 pandemic, there is a factor that has rarely been studied concerning the effective tax rate. for the group companies factor, there had a problem if several companies had different results in achieving these shared goals. this difference can be interpreted if the subsidiary company suffers a loss while the parent company gains in its business activities or vice versa. so the losses or profits experienced by subsidiaries have implications for consolidated income. issues related to effective tax rates are attractive, will continue to develop and are worthy of researching deeply. this research would conclusions can be drawn from these factors. on the other hand, decision-making for all stakeholders is expected to be accommodated using the idx-ic classification. furthermore, idx-ic classification already follows the standard practices used on stock exchanges worldwide, accommodates the latest developments in economic sectors, and enables a more accurate risk assessment for policymakers. finally, this research aims to analyze the comparison companies’ average effective tax rates based on the idx-ic industry classification on the indonesia stock exchange. 70 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.69-82 literature review agency theory in agency theory, it describes contradictory economic actors, such as management as an agent and shareholders as principals. agency theory is a theory that results from conflicts of interest that occur among agents and principals (sumarno, 2017). management plays a direct role in the company’s running. at the same time, shareholders are observers of the company, while shareholders always want the principal's interests fulfilled. still, in the field, management can act following their interests because agents have their interests beyond the interests of shareholders (brian, 2014). this conflict occurs because the agent does not act to maximize the principal's welfare but tends to benefit the agent's interests at the expense of the agent's interests (winanto & widayat, 2013). during the covid-19 pandemic, agents are not too selfish in managing their profits. during a pandemic, agents use covid-19 incentives from the government as incentives for agents if agents are successfully maintaining the business continuity of the company during a pandemic. tax management tax management is one of the efforts that can be made to reduce the tax burden. according to pohan (2013), one of the efforts that companies can make is to reduce the tax burden within limits that do not violate the rules because tax is one of the profit deduction factors. this tax burden efficiency effort is carried out in various ways so that the tax imposition gets a lower rate. jonathan & tandean's (2016) arrangement of financial transactions in a manner in such a way that aims to reduce the amount of tax that must be paid regularly under tax laws. tax incentives during the covid-19 pandemic tax incentives are facilities provided to investors to a certain extent, region, or country for an activity. for example, while the covid-19 pandemic occurred, the minister of finance issued law no. 23 of 2020 about tax incentives for taxpayers affected by the covid-19 pandemic. this incentive is given as a government action for reduced industrial productivity and to revive the economy, which has significantly declined due to the covid-19 pandemic. the incentives offered to involve income tax article no. 21, which the government bears, payment of exempted import tax article no. 22, instalments of income tax article no. 25 reduced by 30%, ease of value-added tax refunds and a reduction in the corporate tax rate from previously 25% to 22%. the decline in corporate income tax rates is presented in the following table: table 1. change in corporate income tax rates in indonesia criteria tax law no. 36, 2008 act no 7, 2021 corporate and but taxpayers tax rates are 28% and 25% starting in 2010 tax rates were 22% starting in 2020 corporate taxpayers in the form of public companies, at least 40% of the total number of shares traded on the stock exchange the tax rate with specific criteria is 5% lower than corporate taxpayers who are not in the form of a public company (20%) the tax rate with specific criteria is 3% lower than corporate taxpayers who are not in the form of a public company (17%) idx-ic (industrial classification) industry classification is a grouping of companies based on certain similarities. industry classification is examined through data research related to capital, regulation, innovation, market capitalization, the main types of products produced, and so on. the main products made by the company and market capitalization can be used as a basis for determining the classification of an industry (sembiring, 2012). the industry classification used on the indonesian stock exchange now uses the idx industrial classification (idx-ic). idx-ic has replaced the old jakarta stock industrial classification (jasica), which has lasted for 25 years. idx-ic emphasizes market capitalization by determining the classification using each company's largest source of income. the idx-ic has four more detailed classification levels involving 12 sectors, 35 sub-sectors, 69 industries, and 130 sub-industries. 71 analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021 arya marantika, dwi martani effective tax rate richardson and lani's (2013) definition of the effective tax rate is the ratio of the actual tax burden that the company pays divided by the commercial income before tax. management usually uses the ratio of the effective tax rate to assess the effect of changes in tax policy on company tax costs. effective tax rates by stakeholders can be used in making policies by examining how much corporate tax is remitted to the state treasury. as well as, with this effective tax rate, company management can see how much tax is deposited by the company to the state treasury. effective tax rates aim to determine the percentage change in the corporate tax burden on the commercial profit earned. through these objectives, it can be concluded that the effective tax rate measures the company's tax performance. in research related to effective tax rates, the use of gaap etr means generally accepted accounting principles. effective tax rate is often used as a tool for measuring the ratio of effective tax rates. richardson and lanis (2013) state that the gaap etr is the most frequently used representation in the previous research. using the gaap etr is more accessible than other methods of calculating the effective tax rate because the critical data is available directly in the company's income statement. factors affecting effective tax rates in prior research some of the variables used by previous research in analyzing the relationship between effective tax rates and independent variables include leverage, capital intensity ratio, managerial ownership, profitability, inventory intensity ratio, and company size, which are widely used in previous studies. so to this research, leverage, managerial ownership, capital intensity ratio, inventory intensity ratio, profitability, and company size variables will be used as control variables in this research. in addition, this research developed independent variables rarely used in previous research, namely those related to the covid-19 pandemic and group companies. so, this research will be new and different from other studies. covid-19 pandemic at the end of 2019, the world faced a new threat with the virus outbreak, nearly a new type of coronavirus known as corona virus disease 2019 (covid-19), which began to spread worldwide in early 2020. during the covid-19 pandemic, the economic climate conditions were increasingly not conducive to the government's demand to issue various policies. however, the emergence of an outbreak of covid-19 caused by a coronavirus is not a phenomenon that has occurred for the first time around the world. the proof in 2002 that sars-cov caused sars and mers disease in 2012 was caused by mers-cov (temsah et al., 2020). according to ciotti et al. (2020), sars-cov, sars-cov2, and mers-cov cause severe pneumonia with 9.6%, 2.9%, and 36% mortality rates, respectively. there were differences in economic conditions throughout the covid-19 pandemic and before the covid-19 pandemic. the decline in profits generated by the company affected the payment of taxes to the state treasury. the covid-19 pandemic has reduced the company’s sales, and it has to pay fixed costs. with reduced sales, the profits created by the firm will also decrease. so that the corporate tax burden will be lower, the low corporate tax burden will affect firms' effective tax rates during the pandemic. during the covid-19 pandemic, agents are not too selfish in managing their profits. during the pandemic, agents use covid-19 incentives from the government as incentives for agents if agents are successfully maintaining the company's business continuity during a pandemic. group company act no. 40, 2007, about limited liability companies, no longer regulates the definition of group companies. the definition of a group company itself is regulated as stated in act no. 1, 1995 about limited liability companies (limited liability company old law). the previous limited 72 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.69-82 liability company law stated that the companies’ combined financial statements were merged into one group. meanwhile, the latest limited liability company law only focuses on the company’s legal basis. one of the objectives of forming a group company is to reduce the burden by transferring it to a subsidiary company. (kamaludin et al. 2017). there is a problem if several companies in one group have different results in achieving common goals. this difference can be interpreted if the subsidiary company suffers a loss. in contrast, the parent company earns profits in its business activities, so the consolidated profit will decrease from the subsidiary’s losses or increase from the subsidiary's profit. so that the parent company's profit is not yet reflected in the consolidated profit if many subsidiary companies actively contribute to the consolidated profit. group companies and the effective tax rate have a very close relationship. this is because the practical tax rate ratio value for group companies can be affected by profits or losses from subsidiary companies. so, it is believed that subsidiary companies which are part of group companies, will affect the consolidated effective tax rate ratio. hypothesis and research framework 1. covid-19 pandemic against effective tax rates the covid-19 pandemic is a factor causing reduced company revenue when companies must still incur fixed costs. with reduced sales, there will be less tax burden remitted to the state or federal, so the ratio of the effective tax rate will also decrease. in 2020, the government will also provide incentives for the reduced productivity of business actors to revive the taxpayer economy, which has dropped highly due to the covid-19 pandemic. there were differences in economic conditions throughout the covid-19 pandemic and earlier the covid-19 pandemic. the decline in profits generated by the company affects tax payments. according to rombe (2017), the existence of tax incentives in the form of reduced corporate income tax rates allows companies to earnings management. therefore, the government has implemented relaxation in the form of incentives in the field of taxation, one of which is by reducing the corporate income tax rate starting in 2020. the government's provision of tax incentives is intended so that companies can endure the covid-19 pandemic. then the hypothesis wished-for is as follows: h1: the covid-19 pandemic positively affects the effective tax rate. 2. group companies against effective tax rates a group company is a group of companies combined into one container under a parent company's auspices. group companies generally have the same vision and mission as parentsubsidiary companies, resulting in common goals supporting each other in business. the purpose of forming a group company is to reduce the burden on the parent company through better supervision. according to beuselink and deloof (2014), groups and non-group companies registered at euronext brussels, belgium, conducted tests on tax management. the results of this study provide that group companies are more likely to do tax evasion than non-group companies. group companies and the effective tax rate have a very close relationship. this is because the value of the effective tax rate ratio for group companies can be affected by the profit or loss of a subsidiary compared to the profit or loss that only comes from the parent company. then the hypothesis wished-for is as follows: h2: group companies negatively affect the effective tax rate. 73 analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021 arya marantika, dwi martani figure 1 research framework research methods types and research samples the first type of research is related to calculating the effective tax rate for each industrial sector based on idx-ic using qualitative and quantitative approaches. meanwhile, analyzing the factors affecting effective tax rates using a quantitative approach. using a quantitative approach in this research will display comprehensive research data by collecting, analyzing, and presenting the data and the results of the research interpretation. in contrast, the qualitative approach is analyzed to dig deeper into the causes and effects of the research results. these variables can be assessed with instruments so that the numerical data obtained can be analyzed using statistical methods. the population in this research are all companies listed on the indonesia stock exchange from 2019 to 2021. therefore, the total population of companies registered as of 31 december 2021 was 766 companies. this population will describe the effective tax rates for each company and will be the average for each industry classification based on idx-ic. in this research, the sample selection method used purposive sampling, namely selecting samples according to specific criteria (sugiyono, 2017). this research uses a sample of companies listed on the indonesia stock exchange for 2019 to 2021. the industrial sector grouping used in this research is based on the industry classification established by the indonesia stock exchange, idx-ic, which has now replaced the old group, namely the jasica classification, which has lasted for 25 years. the idx-ic has four more detailed classification levels, consisting of 12 sectors, 35 sub-sectors, 69 industries and 130 sub-industries. data testing techniques the results of calculating the effective tax rates for each company will be explained through the outcomes of descriptive statistics. the generally accepted accounting principles effective tax rate (gaap etr) approach would determine the effective tax rate. if the calculation results have been collected, the effective tax rates will be grouped based on the idx-ic industry classification so that the value of the effective tax rates can be obtained in each industry classification. based on ambarukmi (2017), gaap etr is the total tax expenses divided by pretax income. therefore, the formula for calculating the effective tax rate can be done by comparing the company's total tax expenses with pretax income. so the formula used is as follows: covid-19 pandemic (x1) group company (x2) effective tax rates (y) control variables: leverage (c1); managerial ownerships (c2); capital intensity ratio (c3); inventory intensity ratio (c4); profitability (c5); company size c6). 74 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.69-82 total tax expense gaap etr = pretax income variable operational description a. covid-19 pandemic this research will explain whether the covid-19 pandemic influences the effective tax rate. the measurement is agreed upon by comparing the company's pre-pandemic profit before the pandemic compared to the pandemic period. the decline in income before tax that is greater than 50% reflects that the covid-19 pandemic significantly influences the company's income. in this research, the covid-19 pandemic was measured using a dummy variable with a value of 1 (one) if it influenced a dec in the pretax income of more than or equal to 50% and a value of 0 (zero) if the decline in pretax income was less than 50%. so the formula used is as follows: decline in company profits > 50% = 1 decline in company profits =< 50% = 0 b. group company if calculating the effective tax rates by the consolidated profit in the consolidated financial statements reported on the indonesian stock exchange, it often does not imitate the effective tax rate ratio of the parent company itself. this is because, in the consolidated financial statements, there will be profits from the subsidiary that may be greater than the profits of the parent company or losses from the subsidiary that is greater than the earnings of the parent company, so it is necessary to calculate only the profits of the parent company so that the effective tax rate reflects the real ratio. therefore, in calculating the ratio of group companies, the proxy for consolidated profits is used, so the formula used is as follows: subsidiary consolidated income – income for parent company profit ratio = consolidated income c. leverage according to ambarukmi (2017), leverage is the use of funds with the aim that the company must cover fixed costs, meaning that payment of fixed costs is obligatory. this amount is measured by dividing the total debt by the percentage of capital (equity). therefore, the use of debt to equity ratio (der) to calculate a company's ability to meet its liabilities will be used in this research. according to saragih (2018), der is a ratio that can show how much a company uses debt, explains the size of the portion of short-term and long-term financing sources in company assets, and can demonstrate the ability to capitalize internally to fulfil all its liabilities. the following is a formula used to calculate leverage using der is as follows: total debt der = total equity 75 analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021 arya marantika, dwi martani d. managerial ownership the ratio of managerial ownership that actively participates in decision-making is measured by the percentage of stock owned by managers at the end of the year expressed as a percentage. managerial ownership is the compensation companies pay to workers. statistically, the worth of managerial ownership is the percentage of company stock owned by commissioners and directors. shares held by management are expected to act on the wishes of the principals because managers are motivated to improve their performance. therefore the size of the shares owned by the company's management shows the similarity of interests among managers and shareholders. in this research, managerial ownership is assessed using a dummy variable, which is 1 (one) if it has a managerial ownership proportion of more than or equal to 5%, and 0 (zero) if it has a managerial ownership proportion of less than 5% (chen, s. et al., 2010). according to riduwan and sari (2013), the measurement of managerial ownership is as follows: number of shares owned by management managerial ownership = total shares e. capital intensity ratio the capital intensity ratio explains how intensively the company invests their resources in fixed assets. fixed assets owned allow the company to manage taxes due to the depreciation of fixed assets. this policy will enable companies with high fixed asset ratios to have less tax burden than companies with small fixed assets (ambarukmi, 2017). the formula used to calculate the capital intensity ratio is as follows: total fixed assets capital intensity ratio = total assets f. inventory intensity ratio the inventory intensity ratio shows the company’s efficiency and effectiveness in managing investment in inventory which is presented in the number of times the inventory is used for a certain period. this ratio describes the relationship between the number of goods sold and the inventory in the company's warehouse. therefore, this can be used to measure company efficiency (ambarukmi, 2017). the formula used is as follows: total inventories inventory intensity ratio = total assets g. profitability the profitability ratio is the ratio used by a firm to determine the level of effectiveness of the company with an indicator of the value of the resulting profit associated with sales or investment, for example, return on assets (roa). as for this research, the roa proxy was taken as an indicator of the level of company profitability because this ratio is the most widely used proxy in similar research. the profit and total assets used are the data listed in the 76 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.69-82 company's statement of financial position and income statement (ambarukmi, 2017). the formula used is as follows: income before tax roa = total assets h. company size company size is a classification of company types calculated from the total value of company assets. this research used a proxy for the total assets presented in the company’s financial statements. calculating the overall value of company assets uses the natural logarithm value of all current and non-current assets in the sample company's statement of financial position. the formula used is as follows: this research will first determine the estimated model selected in the regression. after knowing the method used in the research on data panel regression, the classical assumption test was carried out. based on gujarati et al. (2015), the conventional assumption test is intended to ensure that the research is correct and that the data used is theoretically unbiased and consistent with estimating the regression coefficient. data must not contain elements of multicollinearity, heteroscedasticity, outliers, or normally distributed data. then the equation for testing, the model in general in this research is as follows: etrit = α + β1covit + β2grpit + β3levit + β4manit + β5capit + β6invit + β7proit + β8sizit + εit etrit = effective tax rate α = constant β1-β8 = coeficient 1-8 covit = covid-19 pandemic grpit = group company levit = leverage manit = managerial ownerships capit = capital intensity ratio invit = inventory intensity ratio proit = profitability sizit = company size εit = error results and discussion overview and research object the research objects used are firms listed on the indonesia stock exchange from 2019 to 2021. the sample companies were selected from 12 (twelve) industry classifications based on the idx-ic. in addition, this research uses annual data as secondary data from the financial statements of sample companies obtained from the indonesian stock exchange database. company size = ln total assets 77 analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021 arya marantika, dwi martani table 1 sample research research result after doing research, it is known that some companies have an effective tax rate that is too small. the effective tax rate is too large beyond the average effective tax rate of the industrial classification. therefore, eliminating data that deviates or outliers is done so that outliers are not included in the study sample. so that the total number of companies used as research samples from previously 261 samples became 230 sample companies, and n became 690 data for three years (2019-2021) and 460 data for two years (2020-2021). table 2 ratio effective tax rate after adjustment (in %) classification 2019 2020 2021 n mean min max mean min max mean min max energy 39 23,19 11,2 42,1 24.04 12,4 77.5 24.86 12,7 58,4 basic materials 162 29,28 14,4 65,3 23.60 14,6 69.8 25,26 14,9 54,2 industrial 84 25,87 12,9 59,3 25,74 12.0 61,1 21.60 12,2 41.5 consumer non-cyclical 144 27,34 13,3 63,1 25,81 15,9 60.0 23,10 16,9 51,1 consumer cyclical 123 25,56 10.5 49,1 20,40 11,3 64,3 23,24 10,9 50,8 infrastructure 36 26,61 12.5 55,7 27,10 16.0 40,6 20.53 12,3 35,7 healthcare 48 27,78 18,3 58.5 29,31 20,7 72,1 24,52 12,3 37,8 technology 30 18.84 9,5 33,1 18.60 13,7 28.0 17,29 10,6 38,6 transportation&logistic 24 37,60 12,1 62,3 32,66 15,8 52,1 30,87 15,7 57.5 sample average 690 26,87 9,5 65,3 24.51 11,3 77.5 23,83 10,6 58,4 corporate tax rate 25% 22% 22% table 3 statistical description of research variable table 3 shows the analysis results descriptive with the mean, median, minimum, maximum, and standard deviation of each variable derived from the 460 observational data used in this research. the effective tax rates are the dependent variable, while the covid-19 pandemic and 78 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.69-82 group companies are the independent variables. while leverage, managerial ownership, capital intensity ratio, inventory intensity ratio, profitability, and firm size are control variables. etrit= 0.2525 + 0.0545covit – 0.1676grpit + 0.0114levit 0.0018manit 0.0310capit + 0.0422invit 0.3455proit 0.0006sizit table 5 regression result table 5 shows the result from the regression model used as a whole can see the effect of all variables on the effective tax rate. the regression model is accepted if the prob (f-statistic) is less than a significance value of 5% (0.05). in this research model, the prob value shows 0.0000, less than a 5% significance level. therefore, the value of r2 in this research is 0.2130, which means that there are 21.30% factors of all variables that affect the dependent variable of the effective tax rate. discussion from the results of the first test, to know the effective tax rates ratio in each industrial classification, it can be explained that the average effective tax rate for sample companies in 20192021 is 26.87%, 24.51% and 23.83%, respectively. the covid-19 pandemic variable statistically significantly affects the effective tax rate. the p-value of 0.0009 or 0.09% means the relationship between the covid-19 pandemic and the effective tax rate is solid. the industrial sector with the highest effective tax rate for the transportation & logistics sector, with an effective tax rate ratio of 37.60%. the high ratio of effective tax rates in the transportation & logistics sector was due to increased shipments of goods due to increased demand for shipments of goods or cargo due to a shift in consumer preferences that prefer shopping online rather than visiting shopping centres. the covid-19 pandemic statistics significantly influenced the effective tax rate. this can be seen from the p-value of 0.0009 or 0.09%, which means the relationship between the covid-19 pandemic and the effective tax rate is solid. so that the covid-19 pandemic has made this a factor causing reduced sales of companies that are still compulsory to pay the company's fixed costs. the impact of covid-19 pandemic has affected almost all companies. the study's results also prove that the covid-19 pandemic positively affects the value of the effective tax rate. so based on the results of testing the h1 hypothesis, the covid-19 pandemic positively affects the accepted effective tax rate. the research result shows that the group company variable statistically has a significant adverse effect on the effective tax rate. this situation can be seen from the negative coefficient value. as for the results of the study, it is also known that the p-value is 0.0016 or 0.16%, which means that the relationship among group companies that are portioned using the profits or losses of 79 analysis of effective tax rate based on idx industry classification (idx-ic) for companies listed on the indonesia stock exchange for 2019-2021 arya marantika, dwi martani subsidiaries with the effective tax rate is very strongly related. so based on the results of testing for the h2 hypothesis, group companies negatively affect the effective tax rates accepted. based on the empirical results of the research model testing conducted, from all the variables used, only the covid-19 pandemic (cov), group company (grp), and profitability (pro) variables have probability values indicating a significant influence on the effective tax rates. at the same time, the variables leverage (lev), capital intensity ratio (cap), managerial ownership (man), company size (siz), and inventory intensity ratio (inv) do not significantly affect the effective tax rate of the sample companies. conclusions, implications, limitations and suggestion based on the result and discussion of the data above, research on the sample from the firms from 2019 to 2021 to determine the effective tax rates ratio based on the idx-ic industry classification. the sample's average effective tax rate ratio from 2019 to 2021 is 26.87%, 24.51% and 23.83%, respectively. in 2019 the transportation & logistics sector had the highest effective tax rate ratio of 37.60%. in 2020 and 2021, the industrial sectors with the highest effective tax rate are the transportation & logistics and healthcare sectors. based on statistical tests carried out on a sample of companies in the 2020-2021 period, it is known that the covid-19 pandemic and group companies together significantly affect the effective tax rate variable. the covid-19 pandemic variable statistically significantly affects the effective tax rate. so, the first hypothesis that the covid-19 pandemic positively affects the effective tax rate is accepted. on the other hand, the group company variable statistically significantly negatively affects the effective tax rate. so, the second hypothesis that group companies negatively affect the effective tax rate is accepted. the results show that the covid-19 pandemic and group companies significantly influence effective tax rates. therefore, effective tax rates do not only project the ratio of the effective tax rates in each industry classification. this research implies that the government, as the authority and regulator, can implement policies related to maximizing income tax from companies and as a consideration in providing tax incentives to specific industrial sectors. in addition, there needs to be synergy with related agencies so that the policies taken do not distort the economy. this is because the effective tax rate for companies in indonesia is still relatively high, influenced by management to minimize taxes to be paid, so management gets incentives for success in reducing the amount of taxes to be paid to the state. tax incentives that are managed effectively and efficiently help accelerate economic recovery and the sustainability of the budget going forward, especially after the economic slowdown. in addition, this research is expected to be used as reference material for further research related to effective tax rates so that this research can be perfect and produce more up-to-date information for future research. the limitations of this research only take a limited sample of firms listed within 3 (three) years, from 2019 to 2021, so it is less comprehensive than if it took more than 3 (three) years. in addition, this research has not considered the weighted percentage of the same representation in each industry classification. finally, the research variables only use the covid-19 pandemic and group companies and only focus on the impact caused by the covid-19 pandemic from 2020 to 2021. suggestions expected for further research are regression testing can be carried out with a long-time span for collecting financial report data, two years before and after the covid-19 pandemic, from 2017 to 2022. for further research, the percentage of representation in each industry classification can also be weighted. for example, each industry must be represented 35% of the total in each classification used as the research sample. it is intended that the test results are not unequal if further analysis is carried out. for further research, other variables can be used, such as market capitalization, company growth, and different tax incentives or facilities for each business sector. 80 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.69-82 references ambarukmi, tri. k. 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(2021). praktik penghindaran pajak sebelum dan setelah pandemi covid-19 di indonesia. jurnal riset akunta 82 jurnal akuntansi issn 2303-0356 vol. 12, no.3 oktober 2022 hal. 43-55 tax knowledge and service quality to motor vehicle taxpayer compliance mario fransisco adikur1), ahmad fadhil imran2) faculty of business, duta wacana christian university, indonesia 1) faculty of economics, yogyakarta state university, indonesia 2) article info abstract article history: received: april 26, 2022 revised: mei 27, 2022 accepted: october 9, 2022 some so many people have vehicles that are unaware of the benefits and importance of taxpayer compliance. this issue is set apart by the rising number of mechanized vehicles consistently, however not paired with the number of citizens' vehicles re-enlisting and paying expenses at the samsat office. after being identified, the reasons were partly because public knowledge about tax regulations and procedures was deemed not optimal, and the quality of service seemed unsatisfactory for some people. to ensure that, this research intends to reveal the public perception of taxpayers. reviewing the extent of their knowledge of taxation and their level of satisfaction with the quality of services provided. this effort brings us to the question: of whether tax knowledge and service quality can affect taxpayer compliance or not. this type of research is a case study with a quantitative approach. using the convenience sampling technique, we determine a sample of 102 people from two-wheeled motorized vehicle taxpayers as respondents who will fill out the questionnaire. the population taken is the taxpayer of two-wheeled motorized vehicles registered in samsat diy. data were analyzed using descriptive statistics, multiple linear regression, f-test, and coefficient of determination. the results of this study indicate that the variables of tax knowledge and service quality are proven to affect taxpayer compliance in paying for two-wheeled motorized vehicles. keywords: tax knowledge service quality taxpayer compliance. correspondence: mario fransisco adikur1), riioadikur98@gmail.com1 ahmad fadhil imran2) ahmadfadhil.2019@student.uny.ac.id2) how to cite (apa style): adikur, m. f., & imran, a. f. (2022). tax knowledge and service quality to motor vehicle. jurnal akuntansi, 43-55. introduction the role of taxes as a contributor to state revenue in indonesia is considered very important in the state's life, especially in financing national development expenditures. apart from playing an essential role in developing the country, taxes can also be used to stimulate the economy's pace (mahadianto et al., 2019; munir & sultan, 2018; oladipo et al., 2020). the indonesian government has guidelines in regards to the significance of citizens, as controlled in law of the republic of indonesia number 6 of 1983, which was refreshed to law number 16 of 2009 concerning general arrangements and tax collection methods, the items in which express that a citizen is an individual or substance which as per the arrangements of expense regulations and not entirely settled to complete duty commitments. based on these regulations, paying attention to taxpayer compliance is essential. increasing tax compliance is also necessary because state revenues can be maintained (ramadhani & kristanto, 2022). as has been underlined by various past specialists, such countless individuals have not become dutiful citizens, even though each indonesian individual should know that by partaking in the consequences of advancement, individuals' liability regarding charges in the execution of improvement is likewise getting greater (indrawati & katman, 2021; meutia et al., 2021; sari & susanti, 2015). 43 mailto:riioadikur98@gmail.com1 mailto:ahmadfadhil.2019@student.uny.ac.id jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.43-55 taxpayer compliance is the willingness of taxpayers to fulfill their tax obligations based on applicable laws and regulations without the need for inspections, thorough investigations, warnings, or threats, as well as the application of legal and administrative sanctions (gunadi, 2017; rahayu, 2013). following what siahaan & halimatusyadiah (2019) depicts, charge consistence is the satisfaction of citizens' expense commitments regarding adding to state improvement that is done willfully and trying to present the yearly warning letter accurately and totally. fundamentally, the values of responsibility and awareness of tax compliance must be embedded in every taxpayer. in order to realize these values, it is necessary to instill tax knowledge in the community and evaluate the tax service system that has been implemented so far. both are important to investigate, considering that tax knowledge is one of the internal factors, and tax services are also one of the external factors of taxpayer compliance (agustiara & jati, 2020; anshori, 2020). knowledge of taxation includes all information related to the need for tax awareness. in contrast, knowledge of taxation procedures refers to understanding tax compliance procedures and the need to understand tax regulations (anggraeni et al., 2022). knowing how to recapitulate gross income every month, paying income taxes, and reporting taxes are activities that can measure how much tax knowledge a taxpayer has (anto et al., 2021). mardiasmo's (2018) explanation states that if the taxpayer does not have tax information, this will impact taxpayer compliance. with high knowledge of taxation, it is hoped that taxpayers can understand the benefits of taxes and the benefits of policies, mechanisms, and procedures that apply to tax payments to grow the level of taxpayer compliance (agustiara & jati, 2020). based on the description above, the researchers formulated the first hypothesis as follows: h1: perception of tax knowledge affects the perception of taxpayer compliance in paying taxes on two-wheeled motorized vehicles in addition to tax knowledge, one thing that should not be ignored in supporting taxpayer compliance is service quality because it is a measure of the image that is recognized by the public about the services provided, whether the public is satisfied or not (savitri & musfialdy, 2016). public services are an essential part that deserves attention from all elements as a commitment to improving the quality of social life. in this regard, services in every agency that is in direct contact with the community should be able to create a comfortable, safe, and trusted atmosphere. the study reported by irwan et al. (2020) explained that samsat is one of the offices that need to focus on the nature of its administration because in paying engine vehicle charges, there are still workers who treat citizens differently. there are, as yet, numerous citizens who do not have the foggiest idea about the strategies for gathering engine vehicle citizens, so that experience disarray or do not have the foggiest idea where the underlying objective of duty installments is. a few different organizations likewise frequently get general consideration in offering types of assistance since they are viewed as not ideal. this is brought about by a few variables, including restricted human asset support, regional offices and frameworks that affect administration development, and general help arranging that is not exactly ideal (aneta et al., 2019; irwan et al., 2020). there is no reason for the government not to provide good service because it is a must for the apparatus to provide the best service to the community (wahyu sulistya et al., 2019). nevertheless, with all their efforts, the government and state administrators must still try to overcome any existing obstacles. departing from the description above, the researcher formulates the second hypothesis as follows: h2: perceptions of service quality affect the perception of taxpayer compliance in paying taxes on two-wheeled motorized vehicles 44 tax knowledge and service quality to motor vehicle taxpayer compliance mario fransisco adikur1), ahmad fadhil imran2) this study chose samsat galeria mall yogyakarta special region as the research object, especially on the level of taxpayer compliance. the low level of taxpayer compliance in carrying out their obligations can result in non-optimal sources of local tax revenue (kristina, 2021), as it is known that taxes consist of two, namely central taxes and local taxes. the focus of this study is to raise the tax on two-wheeled motorized vehicles, a tax to increase local revenue opportunities so that it is emphasized to taxpayers to make payments. according to minden & ardini (2021), motor vehicle taxes contribute significantly to local revenue, where motor vehicle tax revenues are the largest revenue source from the local tax sector. that is why local governments rely on motor vehicle taxes to improve a region's economy. the data on taxpayers who have registered and paid motor vehicle tax (pkb) at samsat diy can be seen in the following table: table 1. number of taxpayers registration and payment of pkb in samsat diy year number of taxpayers 2016 1.602.806 2017 1.669.457 2018 1.776.938 2019 1.851.565 2020 1.674.906 source: diy bpka office based on table 1 above, it is revealed that the number of taxpayers who register and pay pkb at the diy samsat office increases every year, but in 2020 it decreased. one of the reasons for this decline was the covid-19 pandemic, which is believed to have reduced the economic income of the diy community and affected pkb payments. following previous studies, nurlaela et al. (2018) likewise recently uncovered that the quantity of mechanized vehicles has consistently expanded. however, it is not matched by an expansion in that frame of mind of vehicles re-enlisting at the samsat office. the question we ask is whether it is true that tax knowledge and service quality cause the level of compliance to decrease or whether it is due to other factors. to answer the questions above, we are interested in exploring and want to see further how the perception of tax knowledge and service quality on taxpayer compliance in paying the two-wheeled motorized vehicle tax, with a case study on taxpayers who came to samsat galeria mall diy. this research is certainly expected to provide additional information for taxpayers and input for the samsat office in making decisions to optimize taxpayer compliance further. research methods this type of research is a case study, and research is conducted to study the object as the case. this research is quantitative. the data used in this study are primary and secondary as supporting data. primary data is obtained from questionnaires distributed directly to taxpayers, while secondary data is from studies or supporting literature. sugiyono (2019) states that quantitative research can be defined as a research technique based on a positivistic philosophy. this research approach is quantitative. it is often used in testing variables in a population or sample. the population in this study includes all owners of black plate two-wheeled motorized vehicles registered at samsat galeria mall diy. furthermore, using the convenience sampling technique, the sample in this study amounted to 102 respondents, according to those who came to pay taxes at the samsat corner galeria mall diy office. 45 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.43-55 the data analysis technique used descriptive statistical analysis, classical assumption test, and hypothesis testing through multiple linear regression models, f test or simultaneous test, and the coefficient of determination test assisted by the spss application. the data collection technique is by using a questionnaire. the questionnaire contains names, ages, gender, type of work, latest education, and statements related to the variables to be analyzed. results and discussion result data was acquired by appropriating polls through google structure connect and conveyed straightforwardly to all respondents. the respondents are taxpayers or owners of black plate two-wheeled motorized vehicles registered at the diy samsat office, including yogyakarta, bantul, gunung kidul, kulonprogo, and sleman regencies/cities, totaling 7,201,542 people. the sample in this study was 102 respondents, of which 51 were obtained via a google form link, and the other 51 were obtained directly at the samsat corner galeria mall office. the respondents' characteristics in this study were gender, age, type of work, and last education. the number and percentage of each respondent can be seen in the table below: gender table 2. respondent profile by gender gender number of motor vehicle taxpayers percentage (%) male 59 58 female 43 42 total 102 100 source: primary data processed in light of table 2, it tends to be seen that the information on male two-wheeled engine vehicle citizen respondents was 59 individuals (58%). in comparison, the number of respondents who were female was 43 individuals (42%). age table 3. respondent profile by age age (year) number of motor vehicle taxpayers percentage (%) 20 – 30 78 76 31 – 40 18 18 41 – 50 5 5 >50 1 1 total 102 100 source: primary data processed table 3 shows the data on vehicle taxpayer respondents aged 20 to 30 years. the most significant number was 78 people (76%). the minimum number of taxpayers, only 1 person (1%), is more than 50 years old. the rest respondents were aged 41 years to 50 years, as many as 5 people (5%), ages 31 to 40 years as many as 18 (18%). 46 tax knowledge and service quality to motor vehicle taxpayer compliance mario fransisco adikur1), ahmad fadhil imran2) type of work table 4. respondent profile by type of work type of work number of motor vehicle taxpayers percentage (%) does not work 19 19 tni/polri 3 3 entrepreneur 30 29 pns 22 22 employee 24 24 bumn employee 4 4 total 102 100 source: primary data processed in light of table 4, it is referred to those respondents who fill in as business visionaries, have a higher level of 30 individuals (29%). in comparison, the least respondents are tni/polri numerous 3 individuals (3%), respondents who function as pns numerous 22 individuals (22 %), respondents who do not work numerous 19 individuals (19%), respondents from representatives as numerous as 24 individuals (24%) and respondents from bumn representatives numerous as 4 individuals (4%). last education table 5. respondent profile by last education last education motor vehicle taxpayer percentage (%) smp 1 1 sma 61 60 d3 9 9 s1 31 30 total 102 100 source: primary data processed in light of table 5, it is realized that respondents with sma have the most extraordinary level of 61 individuals (60%). respondents with smp amounted to 1 person (1%). for d3 respondents, there were 9 people (9%), and s1 respondents were 31 people (30%). descriptive statistical analysis • tax knowledge perception variables table 6. respondent's answers on tax knowledge perception variables respondent 's answer sd da a sa total f % f % f % f % f % statement x1.1 1 1 . 0 3 2. 9 3 8 37 .3 6 0 58 .8 1 0 2 1 0 0 statement x1.2 2 2 . 0 8 7. 8 4 1 40 .2 5 1 50 .0 1 0 2 1 0 0 statement x1.3 1 1 . 0 1 6 15 .7 5 6 54 .9 2 9 28 .4 1 0 2 1 0 0 statement x1.4 2 2 . 0 2 2. 0 2 3 22 .5 7 5 73 .5 1 0 2 1 0 0 47 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.43-55 statement x1.5 0 0 . 0 4 3. 9 3 3 32 .4 6 5 63 .7 1 0 2 1 0 0 source: summary of data processed by spss based on table 6, it can be seen that the tax knowledge perception variable (x1). in item x1.1 with the statement "i know my rights and obligations in taxation," the results obtained 1 respondent (1.0) answered strongly disagree, 3 respondents (2.9) answered disagreed, 38 respondents (37.3) answered agree, and 60 respondents (58.8 ) answered strongly agree. the results of respondents' answers to item x1.1 mostly answered strongly agree and agree, which means that the respondents know their rights and obligations in taxation. regarding item x1.2 with the statement "i know the procedure for paying motor vehicle taxes," the results obtained are 2 respondents (2.0) answered strongly disagree, 8 respondents (7.8) answered disagreed, 41 respondents (40.2) answered agree, 51 respondents (50.0) answered strongly agree. the results of respondents' answers on item x1.2 mostly answered strongly agree and agree, which means that the respondents know the procedure for paying motor vehicle taxes. likewise, item x1.3 with the statement "i obtained information on motor vehicle tax calculations clearly" obtained results 1 respondent (1.0) answered strongly disagree, 16 respondents (15.7) answered disagree, 56 respondents (54.9) answered agree, 29 respondents (28.4) answered strongly agree. of the respondents who answered item x1.3, most answered strongly agree and agree, which means that the respondents obtained clear tax calculation information. in item x1.4 with the statement "i know if i pay taxes late, i will get administrative sanctions," the results obtained are 2 respondents (2.0) answered strongly disagree, 2 respondents (2.0) answered disagree, 23 respondents (22.5) answered agree, 75 respondents (73.5) answered strongly agree. the results of respondents' answers on item x1.4 mostly answered strongly agree and agree, which means that the respondents know that if they are late in paying taxes, they will get administrative sanctions. while the statement item x1.5 is "i understand the time limit for paying motor vehicle tax," the results obtained are 0 respondents (0.0) answered strongly disagree, 4 respondents (3.9) answered disagree, 33 respondents (32.4) answered agree, 55 respondents ( 63.7) answered strongly agree. the results of respondents' answers on item x1.5 mostly answered strongly agree and agree, which means that the respondents understand the time limit for paying motor vehicle taxes. these results also show that respondents understand and know their obligations as two-wheeled motorized vehicle taxpayers. • service quality perception variables table 7. respondent's answers on service quality perception variables respondent 's answer sd da a sa total f % f % f % f % f % statement x2.1 2 2 . 0 6 5. 9 6 0 5 8. 8 3 4 33 .3 1 0 2 1 0 0 statement x2.2 3 2 . 9 1 1 10 .8 4 1 4 0. 2 4 7 46 .1 1 0 2 1 0 0 statement x2.3 1 1 . 0 1 1 10 .8 5 3 5 2. 0 3 7 36 .3 1 0 2 1 0 0 statement x2.4 1 1 . 0 1 3 12 .7 5 0 3 8 37 .3 1 0 2 1 0 0 48 tax knowledge and service quality to motor vehicle taxpayer compliance mario fransisco adikur1), ahmad fadhil imran2) statement x2.5 1 1 . 0 6 5. 9 5 5 5 3. 9 4 0 39 .2 1 0 2 1 0 0 source: summary of data processed by spss based on table 7, it can be seen that the service quality perception variable (x2). in item x2.1 with the statement "samsat officers can answer every question from the taxpayer," the results obtained are 2 respondents (2.0) answered strongly disagree, 6 respondents (5.9) answered disagree, 60 respondents (58.8) answered agree, 34 respondents ( 33.3) answered strongly agree. the results of respondents' answers to item x2.1 mostly answered strongly agree and agree, which means the respondents agreed that the samsat officer was able to answer every question from the taxpayer. regarding item x2.2 with the statement "samsat officers can provide friendly service," the results obtained are 3 respondents (2.9) answered strongly disagree, 11 respondents (10.8) answered disagreed, 41 respondents (40.2) answered agree, 47 respondents (46.1) answered strongly agree. the results of the respondents' answers on item x2.2 mostly answered strongly agree and agree, which means that the respondents agreed that the samsat officers were able to provide friendly services. likewise, item x2.3 with the statement "samsat officers are always ready to help taxpayers" obtained results 1 respondent (1.0) answered strongly disagree, 11 respondents (10.8) answered disagree, 53 respondents (52.0) answered agree, 37 respondents ( 36.3) answered strongly agree. the results of respondents' answers on item x2.3 most of them answered strongly agree and agree, which means that the respondents agree that samsat officers are ready to help taxpayers. in item x2.4 with the statement "samsat officers provide convenience in service," the results obtained are 1 respondent (1.0) answered strongly disagree, 13 respondents (12.7) answered disagree, 50 respondents (49.0) answered agree, 38 respondents (37.3) answered strongly agree. of the respondents' answers on item x2.4, most answered firmly agree and agree, which means the respondents agree that samsat officers provide convenience in service. while the statement item x2.5 is "samsat officers are responsible for their duties," the results obtained are 1 respondent (1.0) answered strongly disagree, 6 respondents (5.9) answered disagreed, 55 respondents (53.9) answered agree, 40 respondents (39.2) answered strongly agree. the results of the respondents' answers to item x2.5 mostly answered strongly agree and agree, which means that the respondents agree that the samsat officer is responsible for his duties. these results also show that most respondents agree that the officers have provided good service. classic assumption test • normality test the normality test was carried out to see and test whether the residual value generated from the regression was normally distributed. the decision is taken based on the provisions of the significant value of sig > 0.05. then it indicates that the data is usually distributed, whereas if <0.05, it indicates that it is not normally distributed. this table shows the results of the normality test: table 8. normality test unstandardized residual asymp. sig. (2-tailed) .192 c source: summary of data processed by spss based on the calculation results in table 8, the sig value obtained is 0.192, which is greater than 0.05, so it can be concluded that the data is typically distributed. 49 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.43-55 • multicollinearity test a multicollinearity test was conducted to determine whether the regression model found a correlation between independent variables. the presence or absence of multicollinearity can be seen from the tolerance value and the variance factor (vif) value. the basis for data collection is if the tolerance value is > 0.1 and the vif value is < 10, then the data is free from multicollinearity symptoms. the following table shows the results of the multicollinearity test: table 9. multicollinearity test model tolerance vif tax knowledge .887 1.128 service quality .887 1.128 source: summary of data processed by spss based on table 10, it can be seen from the results of the multicollinearity test that the vif value of all variables is less than 10.00 and the tolerance value is more significant than 0.1, which means that the data is free from multicollinearity or there is no multicollinearity between the independent variables in this study. • heteroscedasticity test a good regression model is a homoscedasticity, which can be detected through the results of the scatterplot. the heteroscedasticity test is used to determine whether there is an inequality of variance of variables for all observations or observations. if the points are randomly distributed at the top or bottom of the zero, there is no heteroscedasticity problem. the following graph shows the results of the heteroscedasticity test: data source: primary data processed by spss graph 1. heteroscedasticity test based on graph 1, the scatterplot results show that the dots spread randomly, both at the top of the zero and the bottom of the zero, and do not form a pattern at one point. so it can be concluded that the data does not occur a heteroscedasticity problem. multiple linear regression analysis table 10. multiple linear regression analysis results model b std. error beta t sig. 1 (constant) 4.909 1.825 2.690 0.008 tax knowledge .445 .099 .393 4.470 .000 service quality .289 .085 .299 3.402 .001 source: summary of data processed by spss table 10 above produces two conclusions: first, the results of the perception of tax knowledge (x1) on the perception of compliance with two-wheeled motorized vehicle taxpayers (y) resulted in tcount > ttable, i.e., 4.470 > 1.984 and the value of sig < α = 0.05, i.e., 50 tax knowledge and service quality to motor vehicle taxpayer compliance mario fransisco adikur1), ahmad fadhil imran2) 0.000 < 0.05, so it can be concluded that the perception of tax knowledge (x1) has a significant effect on the perception of compliance with motorized vehicle taxpayers (y). second, the results of service quality perceptions (x2) on perceptions of compliance with two-wheeled motorized vehicle taxpayers (y) resulted in tcount > ttable, i.e., 3.402 > 1.984 and the value of sig < α = 0.05, i.e., 0.001 < 0.05, so it can be concluded that the perception of service quality (x2) has a significant effect on the perception of motor vehicle taxpayer compliance (y). f-test table 11. f-test results fcount ftable sig. description 23.564 3.09 .000 significant source: summary of data processed by spss table 11 shows the regression model results together using the f-test from the significance value of 0.000, which means it is smaller than 0.05 (0.000 <0.005) and fcount and ftable, i.e., 23.564 > 3.09. in other words, the independent variable, the perception of tax knowledge (x1) and the perception of service quality (x2), significantly affect the dependent variable, namely the perception of compliance with motorized vehicle taxpayers. coefficient of determination test (r2) table 12. determination test (r2) results r r square adjusted r square .568 .323 .309 source: summary of data processed by spss table 12 shows that the r square value of 0.323 means that the effect of tax knowledge perception and service quality perception simultaneously with the perception of motor vehicle taxpayer compliance is 32.3%. discussion after going through various stages of testing, the effect of perceived tax knowledge and perceived service quality on perceptions of compliance with two-wheeled motorized vehicle taxpayers has been known, and the authors attempt to discuss the two independent variables on the dependent variable below: the effect of tax knowledge perception on motor vehicle taxpayer compliance perception this study obtained the analysis results, which stated that the perception of tax knowledge affected the perception of taxpayer compliance with two-wheeled motorized vehicles. this can be seen when the taxpayer can know that the taxes paid are used for development and do not receive direct compensation, understand the payment mechanism and the conditions for paying motor vehicle taxes, know the sanctions for delays in paying motor vehicle taxes, are also able to find out where as well as the location of motor vehicle tax payments. from the indicators that have been fulfilled above, there is an influence between the perception of tax knowledge (x1) and the perception of compliance with the two-wheeled motorized vehicle taxpayer (y), with a value of 4.470 > 0.195. the higher the knowledge possessed by taxpayers, the more taxpayers will be more obedient and obedient to pay motor vehicle taxes. the unidirectional influence means that the higher the perception of tax knowledge, the higher the perception of compliance with two-wheeled motorized vehicle taxpayers. vice versa, the lower the perception of tax knowledge, the lower the taxpayer compliance in paying the two-wheeled motorized vehicle tax (susanto & arfamaini, 2021). 51 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.43-55 if taxpayers know taxation, they will have no hesitation in paying it. this finding is also in line with the results of research by yunita et al. (2017), which states that tax knowledge positively affects taxpayer compliance in paying for motorized vehicles. the effect of service quality perceptions on motor vehicle taxpayer compliance perceptions the results of the analysis state that the perception of service quality affects the perception of compliance with two-wheeled motorized vehicle taxpayers. this can be seen when the taxpayer considers that the service expected and the service received by the customer follow the provisions that have been set. from the indicators above, there is an influence between perceptions of service quality (x2) on perceptions of compliance with two-wheeled motorized vehicle taxpayers (y) with a value of 3.402 > 0.195. these findings indicate that the better the services provided to the taxpayer community, the higher the compliance of twowheeled motorized vehicle taxpayers. good service quality, correct, applicable regulations, and willingness to listen to every taxpayer's complaint will encourage taxpayers to comply with tax regulations (purnama & riduwan, 2022). the results of this study are also supported by hidayat & maulana (2022), who state that service quality positively affects motor vehicle tax compliance. conclusions and suggestion based on the results of the research that has been done, it can be concluded that the perception of tax knowledge has a significant effect on the perception of taxpayer compliance with two-wheeled motorized vehicles. in addition, this study concludes that the perception of service quality significantly affects the perception of compliance with two-wheeled motorized vehicle taxpayers. simultaneously, the two independent variables also affect the dependent variable. recommendations that can be submitted through this research are aimed at the samsat corner galeria mall office so that they will continue to educate the public regarding increasing taxpayer compliance in paying motor vehicle taxes. when regulations or policies change, they should be socialized to the fullest. in addition, researchers hope that the quality of services will be maintained and improved. one of the efforts is to improve service systems and procedures through community-oriented innovation programs. references agustiara, n. k. s., & jati, i. k. 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(2022). effect of company age, size of public accounting firm and firm solvency on audit delay. jurnal akuntansi, 12 (1), 63-72. https://doi.org/10.33369/j.akuntansi.12.1.63-72 introduction many companies have gone public, so a lot of auditing of financial statements is needed. financial statements are an important source of information about an issuer used by interested parties to base investment decisions. the information provided must be relevant and reliable. it means that the information is obtained quickly. time efficiency in preparing/presenting financial reports can impact the quality of financial statement information. the challenge for issuers when publishing financial reports to the public and the capital market supervisory agency (bapepam) is the efficiency in completing reports that public accountants have audited. issuer's annual report based on the decision of the head of bapepam and lk no: kep-431/bl/2012 states that issuers who are members of the idx report mandatory annual financial reports to bapepam and lk. the time set is no later than 120 days when the book closes. the company’s age is the operation of an issuer. public accounting firm is an institution authorized by the minister of finance to carry out work as an auditor. the paf’s size is divided into four major pafs and four non-big pafs. solvency is the condition of the company's debt, both short/long term. audit delay is the time from the closing date of the company's books to the date of the audit report issued. there are two factors that affect audit delay, namely internal and external factors. for example, the internal factors are the company’s size, company’s age, solvency, and profitability, while examples of external factors are the paf size and the type of audit opinion (harjanto, 2017). issuers that were late in reporting their 2017 financial statements in 2018 were 17 in number, consisting of mining companies, namely pt garda tujuh buana tbk, pt apexindo pratama duta tbk, pt astrindo nusantara infrastruktur tbk, pt citatah tbk, and from other sectors. other ten issuers were late in reporting their 2018 financial statements in 2019; among the ten companies, two were mining companies, namely pt apexindo pratama duta tbk, pt energi mega persada tbk, and the rest from other sectors. thirty issuers were late in reporting their 2019 financial statements in 2020. of these 30 companies, 11 were mining companies, namely pt atlas resources tbk, pt borneo olah sarana sukses tbk, pt alfa energi mailto:putrihenny96@gmail.com3 https://doi.org/10.33369/j.akuntansi.12.1.63-72 effect of company age, size of public accounting firm and firm solvency on audit delay oktariansyah, andri eko putra and henny karunia putri 64 investama tbk, pt garda tujuh buana tbk, pt resource alam indonesia tbk, pt apexindo pratama duta tbk, pt ratu prabu energi tbk, pt astrindo nusantara infrastruktur tbk, pt medco energi internasional tbk, pt citatah tbk, pt j resources asia pacific tbk and the rest from other sectors. from the results of previous studies regarding the impact of the age of the issuer on audit delay and the results obtained (lienardi & widyaastuti, 2017); (bahri, et al 2018); (khamimah & kartikasari, 2019) and (saputra et al 2020) stated that there is a significant impact of the age of the issuer on audit delay. research on the effect of paf size has inconsistent results. according to harjanto (2017), lienardi & widyaastuti (2017) and khamimah & kartikasari (2019) it is stated that audit delay is influenced by the paf size, in contrast to research (bahri et al, 2018) it is noted that the audit delay is not affected by the paf size. then, research on audit delay influenced by the company's solvency obtained inconsistent results, an argument from harjanto (2017) and (lienardi & widyastuti, 2017) it is stated that audit delay is not affected by company solvency. meanwhile, argument from (saputra et al, 2020) it is stated that audit delay is affected by the company's solvency. table 1. research gap variables researcher research result company age lienardi & widyaastuti (2017) bahri, et al (2018) khamimah & kartikasari (2019) saputra, et al (2020) significantly, audit delay is influenced by company age public accounting firm size harjanto (2017) lienardi & widyaastuti (2017) khamimah & kartikasari (2019) audit delay is affected by paf size bahri et al (2018) audit delay is not affected by public accounting firm size company solvency harjanto (2017) lienardi & widyaastuti (2017) there is an influence between company solvency on audit delay saputra, et al (2020) there is no influence between company solvency on audit delay based on this background, it appears that there are several different research conclusions therefore it is necessary to research several factors of company age, size of public accounting firms and company solvency on audit delay. research methods the study was carried out in mining companies listed on the indonesia stock exchange (idx) from 2017 to 2019. samples were collected using purposive sampling technique. table 2. sample selection results no. information amount 1. population: mining companies listed on the idx for the period 2017 to 2019 47 2. sample criteria: mining companies listed on the idx for 3 years, 2017 to 2019, issue financial statements as of dec 31. 15 total sample during the research period 32 (3year x 32 = 96) source: data processed, 2021 the secondary data on mining companies listed on the indonesia stock exchange (idx) during 2017–2019.were obtained the data from www.idx.co.id. the data were analyzed using spss 21 software. the data analysis involved descriptive statistical analysis techniques, http://www.idx.co.id/ jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 63-72 65 classical assumption testing (normality, multicollinearity, heteroscedasticity, autocorrelation), and multiple linear regression analysis. the coefficient of determination (r2), t statistical, and f test. multiple linear equations used are as follows: y = a + b1x1 + b2x2+ b3x3 – ε……………1) notes : y = audit delay x1 = company age x2 = paf size x3 = firm solvency a = constant b1 b2 b3 = regression coefficient e = confounding variable result and discussion result descriptive statistical analysis table 3. descriptive statistics test results descriptive statistics n minimum maximum mean std. deviation company age 96 5 69 26.7188 14.64507 public accounting firm size 96 .00 1.00 .7916 .48384 company solvency 96 0.11 1.29 .5347 .23604 audit delay 96 45 180 88.8229 25.95989 valid n (listwise) 96 source: secondary data processed by spss (2021) 1. company age the company’s age was determined by the difference between the current date and the date it was founded or established. from the table above, the company age the highest (maximum) value obtained is 69.00 years. the lowest (minimum) value is 5.00 years with an average of 26.7188 years and a standard deviation of 14.64507 years. the company that has the age with the highest value is pt bukit asam tbk. in contrast, the company that has the period with the lowest value is pt alfa energi investama tbk and pt merdeka copper gold tbk. 2. public accountant firm (paf) size paf size in the research is divided into 2, namely paf, the big four and paf non the big four. the results of the descriptive analysis of the paf size variable obtained an average value of 0.7916 and a standard deviation of 0.48384. table 4. descriptive statistic (paf size) information amount percentage (%) paf big four 76 79% paf non big four 20 21% total 96 100% source: processed data (2021) 3. company solvency corporate solvency is the ability of a company to meet all of its financial obligations when the company is liquidated. the solvency of the company in this study was measured using effect of company age, size of public accounting firm and firm solvency on audit delay oktariansyah, andri eko putra and henny karunia putri 66 the debt to asset ratio. the results of the descriptive analysis of the company's solvency obtained the highest value of 1.29 and the lowest value of 0.11 with an average value of 0.5347 and a standard deviation of 0.23604. the company with the highest corporate solvency value is pt apexindo pratama duta tbk, while the company with the lowest corporate solvency value is pt harum energy tbk. 4. audit delay the period for the completion of the audit which is calculated from the closing of the financial year to the date the audited report is published, is called the audit delay. as shown in the table, the audit delay is worth 45.00 days to 180.00 days, the average value is 88.8229 days and the standard deviation is 25.95989. it can be seen that the average value of the audit delay of issuers in the sample is below 120 calendar days, which is a time requirement given by bapepam in the submission of financial reports, which is within 120 days to bapepam. the longest audit delay or with the highest value (maximum) of 180 days is pt citatah tbk, while the fastest audit delay or the lowest value (minimum) of 45 days is pt elnusa tbk. classic assumption test normality test normality test aims to determine whether the data is normally distributed or not. normality of data is important because with normally distributed data, the data is considered to represent the population. normality testing in this study using one-sample kolmogorovsmirnov. it is enough to read the significance value (asymp. sig 2-tailed) (priyatno, 2018:77). the decision making of normal data or not is as follows: a) if sig > 0.05 then the data is normally distributed b) if sig < 0.05 then the data is not normally distributed normality test using one-sample kolmogrov-smirnov. normality testing can be seen in table 5 below: from the kolmogorov-smirnov one-sample test above, the significance value of the independent variable is 0.109. it is concluded that if the sample data is under the criteria, it is normally distributed, then it has a sig value of more than 0.05. multicollinearity test based on the above results, from the multicollinearity test, it can be seen that the tolerance value of the firm age variable is 0.859 > 10% and the vif is 1.164 <10, which means that multicollinearity does not occur. the tolerance value of the paf sizevariable is 0.827 > table 5. normality test results one-sample kolmogorov-smirnov test unstandardized residual n 96 normal parametersa,b mean , std. deviation 23.34115075 most extreme differences absolute .123 positive .123 negative -.068 kolmogorov-smirnov z 1.205 asymp. sig. (2-tailed) .109 a. test distribution is normal. b. calculated from data source:data processed by spss, 2021 jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 63-72 67 10% and the vif is 1.209 < 10, this means that multicollinearity does not occur. meanwhile, the tolerance value of the company's solvency is 0.913 < 10% and the vif is 1.095 < 10, which means that multicollinearity does not occur. table 6. multicollinearity test results coefficientsa model collinearity statistics tolerance vif 1 company age ,859 1,164 public accounting firm size ,827 1,209 company solvency ,913 1,095 a. dependent variable: audit delay source: data processed by spss, 2021 thus, it can be said that the company's age, the paf size, and the company's solvency are independent variables where multicollinearity does not occur among them in the regression model. heteroscedasticity test heteroscedasticity is a condition wherein the regression model there is an inequality of variance from the residuals from one observation to another (priyatno, 2018: 136). the test uses a significance level of 0.05 with a 2-sided test, if the correlation between the independent variables and the residuals is obtained sig > 0.05, it can be said that there is no heteroscedasticity problem. the heteroscedasticity test can be seen in table below: table 7. heteroscedasticity test results correlations unstandardized residual company age correlation coefficient -,032 sig. (2-tailed) ,757 n 96 public accounting firm size correlation coefficient ,062 sig. (2-tailed) ,548 n 96 company solvency correlation coefficient -,060 sig. (2-tailed) ,559 n 96 source: data processed by spss, 2021 it is known that the significance of the age of the company is 0.757, the significance of the paf size is 0.548, and the significance of the firm's solvency is 0.559. significance value of the variables of firm age, paf size and firm solvency is greater than the 0.05 significance level. this means that in the regression model, heteroscedasticity does not occur. autocorrelation test the test method uses the durbin-waston test (dw-test) (priyatno, 2018:144). decision making on the durbin watson test is as follows: a) du < dw < 4-du then ho is accepted, meaning that there is no autocorrelation. b) dw < dl or dw > 4-dl then ho is rejected, meaning an autocorrelation. c) dl < dw < du or 4-du < dw < 4-dl, meaning that there is no certainty or definite conclusion. the autocorrelation test can be seen in table 8 below: effect of company age, size of public accounting firm and firm solvency on audit delay oktariansyah, andri eko putra and henny karunia putri 68 table 8. autocorrelation test results model summaryb model r r square adjusted r square std. error of the estimate durbinwatson 1 ,438a ,192 ,165 23,71866 1,757 a. predictors: (constant), firm solvency, firm age, public accounting firm size b. dependent variable: audit delay source: data processed by spss, 2021 durbin watson's test results show that the value of 1.810 lies between du of 1.733 and 4-du's value of 2.267, which means that there is no autocorrelation. coefficient of determination test (r2) a multiple linear regression test is to find out the linear relationship between 2 or more independent variables with 1 dependent variable (priyatno, 2018:107). the coefficient of determination test can be seen in table 9 below: table 9. coefficient of determination test results model summaryb model r r square adjusted r square std. error of the estimate 1 ,438a ,192 ,165 23,71866 a. predictors: (constant), firm solvency, firm age, public accounting firm size b. dependent variable: audit delay source: data processed by spss, 2021 the known coefficient of determination (r2 ) is 0.165 or in percentage it is 16.5%. this shows that the influence of the variable age of the company, the paf size on the audit delay is 16.5% while other variables or other factors influence the remaining 83.5%. t-test table 10. t test results coefficientsa model unstandardized coefficients standardized coefficients t b std. error beta 1 (constant) 71,864 12,705 5,657 company age ,211 ,270 ,080 2,733 cap size -21,335 8,321 -,268 2,564 company solvency 44,373 16,237 ,272 ,780 a. dependent variable: audit delay source: data processed by spss, 2021 company age variable obtained a significant value of 0.008 < 0.05. meanwhile, based on the comparison, t count obtained a value of 2,733 greater than t table of 1,986. therefore, h1 is accepted and h0 is rejected. thus, the audit delay is partially affected by the company's age. variable paf size obtained a significant value of 0.012 < 0.05. meanwhile, based on the comparison, the t-count obtained a value of 2,564 greater than the t-table of 1,986. so, in this case, h2 is accepted, and h0 is rejected. so, the audit delay is partially influenced by the public accounting firm (paf). the firm's solvency variable obtained a significant value of 0.637 > 0.05. meanwhile, based on the comparison, t-count obtained a value of 0.780 smaller than t-table of 1.986. so, in jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 63-72 69 this case h0 is accepted and h3 is rejected., audit delay is partially not affected by the company's solvency. f test the f-test or regression coefficient test is used together to find out whether the independent variables have a significant effect on the dependent variable (priyatno, 2018: 137). decision making is influential or not influential based on the following provisions: h0 is rejected if f count > f table, h0 is accepted if f count < f table, or decision making based on significance: a) f sig < 0.05 then h0 is rejected, meaning that the age of the company, the size of the public accounting firm and the firm's solvency simultaneously affect the audit delay. b) f sig > 0.05 then h0 is accepted, it means that the age of the company, the size of the public accounting firm and the firm's solvency simultaneously do not affect the audit delay. f-test can be seen in table 11 below : table 11. f test results variables f significant company age 7,267 ,000 public accounting firm size company solvency source: data processed by spss, 2021 the significance value of 0.000 is smaller than 0.05. meanwhile, based on the comparison of f-count and f-table, f-count obtained a value of 7.267 greater than the f-table of 2.70. so, the conclusion is that h4 is accepted, and h0 is rejected. it means that the audit delay is affected by the age of the company, paf size, and the solvency of the company simultaneously. discussion the effect of company age on audit delay from the t test results, the significance value between company age and audit delay is 0.008 < 0.05, then t count is 2.733 and t table is 1.986. when testing the hypothesis, it means h1 was accepted and h0 was rejected. this means that audit delay is partially affected by company age. so the audit delays occur in companies that have a longer age or operate earlier, on the contrary, audit delays are longer in companies that are just operating. this is because, companies that have an older age or start their operations earlier will have more experience in their internal control system, so that the company is well controlled. companies that have an older age certainly have mature expertise in the process of collecting, recording and producing information that supports the audit process to be more effective and efficient. thus, the auditor does not need a long time in auditing and is able to minimize errors when presenting financial statements. results are in line with the results of (lienardi & widyastuti, 2017) from the results of the research it is concluded that companies that have been around for a long time will have more experience so that their internal control system becomes better. the older the company, the more ability to collect, process, and produce the information needed by the auditor to support the audit process more effectively and efficiently so that the audit time can be faster. this result is in line with research conducted by (bahri, et al 2018), (khamimah & kartikasari, 2019) and (saputra, et al 2020) which states that company age has a significant effect on audit delay. effect of company age, size of public accounting firm and firm solvency on audit delay oktariansyah, andri eko putra and henny karunia putri 70 effect of paf size on audit delay the results of the t test show that the significance value between paf sizeand audit delay is 0.012 < 0.05. then tcount obtained a value of 2,564 and ttable of 1,986. following the hypothesis testing, it is concluded that h2 is accepted and h0 is rejected. this means that there is a partial effect of paf size on audit delay. then the conclusion is that the auditor with a good reputation (paf big four) will provide high quality, effective and efficient financial statement audit work in the completion of the audit work on time compared to the work of auditors from other public accounting firms that are not included in the category (paf big four). faster or timely completion of audits is also a way for the paf big four to maintain their reputation. this result agrees with the result of (harjanto, 2017) from the research results, it is concluded that pafs affiliated with the big four have high efficiency and competent resources to shorten audit delay. this result aligns with research conducted by (lienardi & widyaastuti, 2017) and (khamimah & kartikasari, 2019). the influence of company solvency on audit delay t-test results show that the significance value of the company's solvency to audit delay is 0.637 > 0.05. then t-count obtained a value of 0.780 and ttable of 1.986. from the hypothesis test, it can be concluded that h0 is accepted and h3 is rejected. this means that company solvency has no partial effect on audit delay. so, it can be concluded that the company's ability to pay all its debts when dissolved or liquidated does not affect audit delay. this is because auditors have the same standards in audit procedures for companies that have small total debt and companies that have large total debts, this is regulated under the professional standards of public accountants (spap) in carrying out their work. the results of this research are very supportive and in line with the research that has been carried out by (harjanto, 2017) from the results of the research it is concluded that the high level of debt owned by the company does not guarantee that the company has an obligation to submit financial statements for a longer time than companies with high levels of debt. lower debt because it returns to the company's performance in maintaining its reputation to creditors. this result is in line with research conducted by (lienardi & widyaastuti, 2017). effect of company size, audit opinion, and operating profit on audit delay after the f-test, the independent variable obtained a significance value of 0.000 <0.05. meanwhile, based on the comparison of fcount and f-table, f-count obtained a value of 7.267 greater than f-table of 2.70. so, it can be concluded that h4 is accepted and h0 is rejected. this means that there is an influence of the company's age, the paf size and the solvency of the company having a simultaneous effect on the audit delay. so, the conclusion is that the age of the issuer, the paf size and the solvency of the issuer together have an impact on audit delay. the result of the research is the r square value of 0.165 / presented 16.5% which means that together the age of the issuer, the size of the paf and the solvency of the issuer have an impact on audit delay as much as 16.5% while the remaining 83.5% are other variables or other factors. that is not in the research that influences it. conclusions and suggestions from the results of the analysis and discussion, the following conclusions are drawn audit delay is affected by company age, audit delay is affected by the paf size, audit delay is not affected by company solvency, and there is an effect of company age, size of the public accounting firm (paf) and firm solvency on audit delay. mining companies listed on the idx to maintain the factors that affect audit delay, namely company age, so that audit delay can be reduced to a minimum and audited financial statements can be published on time. on the factor of public accountant size that affects audit delay, it is recommended to mining jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 63-72 71 companies listed on the indonesia stock exchange (idx) to be able to maintain this factor so that audit delay can be suppressed and be able to publish audited financial statements on time. the company's solvency factor does not affect audit delay, it is recommended to mining companies listed on the indonesia stock exchange (idx) to improve this factor further so that audit delay can be minimized and can publish audited financial statements promptly. mining companies listed on the indonesia stock exchange (idx) must continue to work professionally and conduct periodic assessments of each other's performance to control the main factors that affect audit delay. from the results of this study, the firm's age, the paf size and the firm's solvency simultaneously affect the audit delay. in addition, the company must be able to provide complete data needed by the auditor so that it does not cause delay in the issuance of audit reports that can cause audit delays for the company. reference amani, fauziyah althaf, and indarto waluyo. 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(2019). metode riset kuantitatif, kualitatif, dan r&d. bandung: cv. alfabeta. widiastuti, ika destriana, and andi kartika. (2018). ukuran perusahaan, profitabilitas, umur perusahaan, solvabilitas dan ukuran paf terhadap audit report lag’, dinamika akuntansi, keuangan dan perbankan, 7(1), 20–34, https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/7443. witjaksono, armanto, and mega silvia. (2017) analisis faktor-faktor yang berpengaruh terhadap audit delay pada perusahaan mining dan infrastructure. jurnal akuntansi, 6(1), 32–46. https://doi.org/10.33395/owner.v4i2.239 jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal.23-32 23 covid-19 in indonesia: analysis of differences earnings management in the first quarter widyaningsih azizah* fakultas ekonomi dan bisnis, universitas pancasila, indonesia widyaningsih_azizah@univpancasila.ac.id abstract the covid-19 pandemic, which began in the first quarter (q1) of 2020 in indonesia, has certainly had a major impact on the company’s financial performance. the first-quarter financial report should have been able to show the actual condition of the financial company because it can be a projection for investors and analysts regarding the company’s performance in the next period. unfortunately, many gaps in financial reporting that can provide space for management to commit earnings management. this study aims to prove the difference in earnings management in the q1 of 2020, namely the period after the covid-19 pandemic with the q1 of 2019, namely the period before the covid-19 pandemic. the data type of the research is secondary data using the financial statements of companies listed on the indonesian stock exchange in the q1 of 2018, the q1 of 2019, and the q1 of 2020. the q1 of 2018 is needed in this research related to the search for the q1 of the year of 2019 data. hypothesis testing was conducted using the wilcoxon test with spss 25 software. this research has proven that there is a difference in earnings management in the q1 of 2019, namely before the covid-19 pandemic, and the q1 of 2020, named after the covid-19 pandemic. the level of earnings management during the covid-19 pandemic represented in the q1 of 2020 was lower than the earnings management in the period before the covid-19 pandemic, namely in the q1 of 2019. keywords: covid-19 pandemic, earnings management, q1 of 2020, q1 of 2019, modified jones model, wilcoxon test. *corresponding author email: widyaningsih_azizah@univpancasila.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.1.23-32 introduction in the first quarter (q1) of 2020, the world was rocked by the covid-19 pandemic, which forced various countries to reduce their economic activities. as a result, the economic growth of all countries is depressed. in some countries, the growth experienced depression, and some others continued to grow positively, although far below-normal growth. bappenas ri (2020) describes the depressing economy from china which was depressed by 6.8%. japan was depressed deeper by 3.4%. meanwhile, the united states still grew positively by 0.3%. indonesia’s economic growth was depressed by 2.97%. the spread of the 2019 coronavirus disease (covid-19) started in the fish market in wuhan, china, which occurred at the end of december 2019. the first cases of covid19 in indonesia began on march 2, 2020. the virus spreading was so quickly. in march 2020, more than 170 countries had reported cases of covid-19 (mukaromah, 2020). who, bruce, liang (2020) declared the coronavirus as a pandemic on march 11, 2020, and announced the name of this outbreak as coronavirus disease (covid-19) caused by the severe acute respiratory syndrome coronavirus-2 (sars-cov-2) virus. who, bruce, liang (2020) explain that before the outbreak of covid-19, 6 types of coronavirus could infect humans, namely alphacoronavirus 229e, alphacoronavirus nl63, betacoronavirus oc43, betacoronavirus hku1, severe acute respiratory illness coronavirus (sars-cov), and the middle east respiratory syndrome coronavirus (mers-cov). the sars-cov-2 sequence has similarities with the coronavirus isolated in bats, so the hypothesis is that sars-cov-2 originated from bats that then mutated and infected humans. mammals and birds are thought to be intermediate reservoirs. currently, https://doi.org/10.33369/j.akuntansi.11.1.23-32 covid-19 in indonesia: analysis of differences earnings management in the first quarter widyaningsih azizah 24 the human-to-human spread of sars-cov-2 is the main source of transmission, so its spread has become more aggressive. sars-cov-2 transmission from symptomatic patients occurs through droplets that come out when coughing or sneezing. furthermore, in many cases, this virus only causes mild respiratory infections, such as flu. however, this virus can also cause severe respiratory infections, such as lung infections (pneumonia). world health organization (2020) these symptoms of covid19 generally appear within 2 days to 2 weeks after the patient is exposed to the coronavirus. the initial symptoms of covid-19 can resemble flu symptoms, namely fever, runny nose, dry cough, sore throat, and headache. after that, the symptoms may disappear and the patient is healed, or even get worse. patients with severe symptoms can experience high fever, cough with phlegm and even bleeding, shortness of breath, and chest pain. the action that must be taken if you feel symptoms of covid-19 is to carry out independent isolation and then contact local health workers. covid-19 is a newly discovered disease, therefore knowledge regarding prevention is still limited. the key to prevention includes breaking the chain of transmission with isolation, early detection, and basic protection (world health organization, 2020) the rapid spread of the covid-19 and can cause a risk of death if infected, causing people to limit their activities, as well as companies. data from bps (2020) proves that indonesia’s economic growth in the q1 of 2020 to the q4 of 2019 contracted by 2.41%. this construction occurred in many field and expenditure components. household expenditure consumption in the q4 of 2019 was 2.71% but in the q1 of 2020 only 1.56%. positive growth of the business field in the q1 of 2020 occurred in sector agriculture, insurance, financial, forestry, fishery, information and communication, health services, and real estate. the minister of finance of the republic of indonesia, sri mulyani said the decline of indonesia’s economic growth in the q1 of 2020 was caused by the implementation of work from home and physical distancing during the covid-19 pandemic in several counties. this policy was taken to reduce the spread of this virus. so, the activities outside the home were drastically reduced (rahayu, 2020). hidayat amir, head of macroeconomic fiscal policy of the ministry of finance said the economic losses due to the spread of covid-19 could be seen from indonesia’s economic growth in the q1 of 2020 which declined considerably (kencana, 2020). figure 1 shows indonesia’s economic growth: figure 1. indonesia’s economic growth source: bps (2020) indonesia’s economic growth in the q1 of 2019 was 5.07%, q4 of 2019 was 4.97%, and q1 of 2020 was 2.97%. in the q1 of 2020, indonesia’s economic growth could still grow by 2,97%. but, it’s lower than q4 of 2019. and much lower than the realization of economic growth in q1 of 2019. 5.07 4.97 2.97 q1 2019 q4 2019 q1 2020 indonesia's economic growth indonesia's economic growth jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal.23-32 25 to prevent its wider spread, several countries have implemented lockdown policies. china implemented the first lockdown from 23rd, january 2020 to 8th april 2020. in indonesia, lockdowns are known as large-scale social restrictions (psbb). the implementation of lockdown policies pursued by several major countries in the world has caused social restrictions in the form of movement of people and also a movement of goods so that it plays a role in hampering the global demand, production, and distribution in the business world. the global health crisis that occurred in the q1 of 2020 had an impact on the performance of the domestic economy. in the q1 of 2020, almost all sectors in indonesia grew slow down. this was due to the decrease in global and domestic demand and commodity prices (bappenas ri, 2020). china and united states are indonesia’s trading partners. china is the main destination for export (about 15%). lockdown and restricted public activities in china had an impact on indonesia’s export were hampered. import of raw materials from china had also decreased, this was due to the cessation of business activities in china due to the covid-19. the impact of the disruption in the supply of raw materials and capital goods from china affected domestic production activities in the q1 of 2020. the impact of covid-19 had hit the export and import sectors, then the chain effect would affect the household consumption, household consumption was starting to be limited and to the investment sectors. the recession in the united states has decreased consumer purchasing power, and automatically export demand such as commodities, textiles, apparel, wood products, and footwear would decline. the us economic recession had a significant impact on indonesian trade. the united states is indonesia's largest trading partner after china, about 10%. 50% of indonesia's footwear and textile exports sent to the united states. meanwhile, textile and textile products are one of indonesia's leading export products. this means that the united states recession has the potential to further suppress indonesia's export performance this year. the decline in company revenue as a result of the covid-19 pandemic has resulted in companies taking efficiency measures. many companies in the manufacturing sector are cutting production in anticipation, even temporarily halting production activities. as reported by damaran and harjanto (2020), one of those affected is pt. toyota motor manufacturing indonesia, which has 5 factories in sunter jakarta and karawang with 7,863 employees, has reduced 50% of production activities since a few weeks ago in march 2020 and plans to close the factories. hanoatubun (2016) explains that the presence of the coronavirus has affected market projections, investors will delay their investment due to unclear supply chains or due to changing market assumptions. a contractual relationship between the company owner (principal) and the manager (agent) in which the owner gives responsibility to the manager to manage the company on behalf of the owner. the owner expects the value of his company to increase so that the owner’s welfare will increase. this will encourage the owner to provide various incentives to encourage the manager to continue working hard. managers in various ways try to meet the demands of the owner. financial reports, which have been the spearhead of companies in reporting their performance, continue to be demanded so that they can show good performance during the covid-19 pandemic. unfortunately, due to the asymmetry of information owned by the manager, it encourages the manager to report good financial performance even though the situation faced by the company is in difficult conditions (azizah, 2017a). researches by (majid et al., 2020), (romantis et al., 2020), (azizah, bantasyam, et al., 2020), (azizah et al., 2019), (azizah, zoebaedi, et al., 2020) prove that managers in indonesia carry out covid-19 in indonesia: analysis of differences earnings management in the first quarter widyaningsih azizah 26 earnings management. managers consciously carry out earnings management for their interests. in the agency relationship, problems will arise if there is information that is unequally distributed between the agent and the principal which is called information asymmetry. the result of the information asymmetry is that the owner cannot oversee all the efforts made by the agent. this causes agents to have dysfunctional behavior. one example of dysfunctional behaviors done by agents is manipulating accounting numbers in financial reports (sihombing & rahardjo, 2019). managers are driven to maximize their interests by beautifying the financial statements so that they are in line with the owner’s expectations, even though the financial statements do not describe the actual condition of the company. (azizah, 2017b) proves that the perspective underlying the practice of earnings management is opportunistic. managers consciously carry out earning management to display financial reports that look good for their interests. this research is different from previous research because it takes the covid-19 pandemic period as the research period and compares it to the period before the covid-19 pandemic. for example asni & mayasari (2018) differences in earnings management before and after ifrs adoption. some research in indonesia discusses the effects of the covid-19 pandemic on earnings management. during the covid-19 pandemic, through the first-quarter financial reports, managers have to show the performance of the companies they lead. the q1 financial report can be used by investors or other users of financial statements in predicting the companies’ performance in the next period. the instability of the financial condition currently faced by the company causes management to tend to experience pressure, where it can have an impact on management’s actions to commit earnings management. because managers eager to be assessed well for their performance. thus, companies must be able to show sustainable performance to attract investors and not to lose their existing investors. based on this explanation, the researcher is interested in conducting a study entitled “covid 19 in indonesia: analysis of differences earnings management in the first quarter". this study aims to prove the difference between earnings management in the q1 of the covid-19 period and the q1 of 2019 before covid-19. this research is useful for investors and users of financial reports to be more careful in analyzing financial reports. research methods the population of this research is all manufacturing companies listed on the indonesia stock exchange. this study uses the q1 of 2020 as the period after the covid-19 pandemic and the q1 of 2019 for the period before the covid-19 pandemic. this research uses the purposive sampling method. the criteria used in sampling are as follows: 1. the companies are listed on the indonesia stock exchange. they are classified in the manufacturing industry. 2. the companies publish financial statements for the q1 of 2018, the q1 of 2019, and the q1 of 2020. 3. research data is presented in published financial reports. the first case of covid-19 occurred at the end of december 2019 in china and spread widely to various countries in the world in a very short period. in the early year 2020, the spread of covid-19 occurred widely. the spread of covid-19 is very fast and until now no medicine for it has made the public preventive. the lockdown in china began at the end of january 2020 and there was widespread news about the fatal effects of infected covid-19 which cause death. the indonesian economy, which grew below the average in the q1 of 2020 showed the indonesian economy was affected by the covid-19 pandemic (kencana, 2020). the jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal.23-32 27 period before the covid-19 pandemic and the period during the covid-19 pandemic will be the differentiating variables in this study. the period before the covid-19 pandemic (pre-test) is the q1 of 2019 and the period after the covid-19 pandemic (post-test) is the q1 of 2020. agency theory describes the relationship between shareholders as the principal and management as the agent in a cooperation contract called the nexus of contract. however, there are often differences in interests between management and shareholders. this difference in interest causes a conflict of interest between two parties. earnings management can occur when management has certain interests compile an income statement that is following its purpose and ruled out principal interests. earnings management practices can be carried out in several ways, including the selection of accounting methods and accrual policies. according to sihombing & rahardjo (2019), discretionary accruals can be used as a proxy for earning management. therefore, the proxy for earnings management in this study uses the discretionary accrual value of the modified jones model. 𝑇𝐴𝐶𝐶𝑖𝑡 = 𝐸𝐵𝑋𝐼𝑖𝑡 − 𝐶𝐹𝑂𝑖𝑡 … … … … (1) 𝑇𝐴𝐶𝐶𝑖𝑡 𝑇𝐴𝑖,𝑡−1 = 𝛼1 ( 1 𝑇𝐴𝑖,𝑡−1 ) + 𝛼2 ( ∆𝑅𝐸𝑉𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) + 𝛼3 ( 𝑃𝑃𝐸𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) + 𝑒 … … … … (2) the coefficient estimates from equation (2) are used to estimate the non-discretionary accruals (ndacc) for our sample firms: 𝑁𝐷𝐴𝐶𝐶𝑖𝑡 = 𝛼1 ( 1 𝑇𝐴𝑖,𝑡−1 ) + 𝛼2 ( ∆𝑅𝐸𝑉𝑖𝑡 − ∆𝑅𝐸𝐶𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) + 𝛼3 ( 𝑃𝑃𝐸𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) … … … … (3) furthermore, discretionary accrual (dacc) can be calculated as follows: 𝐷𝐴𝐶𝐶𝑖𝑡 = ( 𝑇𝐴𝐶𝐶𝑖𝑡 𝑇𝐴𝑖,𝑡−1 ) − 𝑁𝐷𝐴𝐶𝐶𝑖𝑡 … … … … (4) notes: ebxi = earnings before extraordinary items and discontinued operations cfo = operating cash flows (from continuing operations) taken from the statement ta = total assets rev = revenues rec = accounts receivable ppe = gross value of property, plant, and equipment the modified jones model is a development of the jones model which can detect earnings management better than other models such as the healy, deangelo, jones, and industry models. besides, islam et al. (2011) prove that the modified jones model is an effective model for detecting earnings management in developed and developing countries. to test the differences in earnings management in the period before the covid-19 pandemic and after the covid-19 pandemic, the paired sample t-test was used if the residuals were normally distributed. the normality test used the kolmogorov smirnov test using a significance level of 0.05. however, if it does not pass the normality test, then to test the differences in earnings management in the period before the covid-19 pandemic and after the covid-19 pandemic, the wilcoxon test. the level of significance (α) is 5%. results and discussion based on the sample selection criteria in table 1, there are 62 companies were selected as samples in this study. covid-19 in indonesia: analysis of differences earnings management in the first quarter widyaningsih azizah 28 table 1. sample selection criteria description number of companies companies registered consecutively in q1 2018, q1 2019, q1 2020 80 incomplete data (18) sample companies 62 based on normality testing using the kolmogorov smirnov test, the significance value of earnings management in the period before the covid-19 pandemic was 0,000, and after the covid-19 pandemic was 0.05 indicating that the residuals were not normally distributed. then the wilcoxon test was used to test the hypothesis. the results of hypothesis testing using the wilcoxon test show that asymp.sig. (2 tailed) is worth 0.000 <0.05. it can be concluded that ha is accepted, meaning that there is a difference in earnings management for the pretest (before the covid-19 pandemic) and the posttest (after the covid-19 pandemic). therefore, it can be concluded that there was an influence from the covid-19 pandemic on earnings management in manufacturing companies in indonesia during the q1. as can be seen in table 2, this difference can be proven by the average value of earnings management in the q1 of the period after the covid-19 pandemic shows a relatively smaller number (even on average it shows no earnings management at all) than the average value of earnings management for the q1 of the period before the covid-19 pandemic. the minimum and maximum value of earnings management in the q1 before the covid-19 pandemic were higher than the q1 after the covid-19 pandemic. table 2. the comparison of earnings management description q1 of 2019 q1 of 2020 average value -0.0000002 0.0000000 minimum value -0.69439 -0.15744 maximum value 9.50324 0.17707 the financial crisis as a result of the covid-19 pandemic faced by the company did not cause the company to sporadically commit earnings management in the q1 of 2020. the results of this study are not in line with the researches conducted by gupta & suartana (2018), gamayuni (2011) who state that earnings management behavior will increase along with the increasing level of company financial difficulties. the covid-19 pandemic, which has occurred globally, has managers more careful in managing their companies. during the q1 of 2020, companies continued to commit earnings management, but with much smaller numbers than the period before the covid-19 pandemic. as can be seen in table 3, the average value of earnings management from each subsector in the sample companies were obtained by using the absolute discretionary accrual value. the highest average value of earnings management in q1 2019 is the household equipment sub-sector, with an average value of 3.055, while the lowest average value is for the animal feed sub-sector, 0.10164. in q1 of 2020, the highest average value is in the footwear sub-sector with a value of 0.0841 and the lowest average value is in the metals and the like sub-sector with a value of 0.00092. table 3. average value earnings management of each sub-sector sub-sector q1 2020 q1 2019 cement 0,013149 0,115708 jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal.23-32 29 porcelain and glass ceramics 0,022967 0,150583 metals and the like 0,00092 0,253695 chemicals 0,021277 0,148632 plastics and packaging 0,010608 0,110644 animal feed 0,014537 0,10164 wood and processing 0,068601 0,12317 pulp and paper 0,028881 0,1456 automotive and components 0,010967 0,145453 footwear 0,084196 0,15605 cables 0,003178 0,150627 food and beverages 0,005251 0,168494 cigarettes 0,042027 0,20933 pharmaceuticals 0,020346 0,132007 cosmetics and household goods 0,001179 0,127483 household appliances 0,0118 3,055407 the covid-19 pandemic, which began in q1, which resulted in a global financial crisis, seems to have made shareholders and investors understand this condition. therefore, financial reports that show unfavorable performance are understandable. however, managers still beautify it by making lightly earnings management. if managers remain ambitious to show good company performance during the covid-19 pandemic, even though they are not, it will raise suspicion from the public, analysts, auditors, investors, and even shareholders. this aggressive action by the manager can threaten his/her position. conclusions and suggestion the covid-19 pandemic has triggered the contraction of economic growth in the q1 of 2020, not only in indonesia but also in other countries (bappenas ri, 2020). starting from falling the prices of oil and gas, to quarantining activities such as a lockdown in several countries. the covid-19 pandemic has an impact not only on the health crisis, but also on the economic crisis, and manufacturing companies are no exception. managers as company administrators are required to show optimal performance. this study aims to prove the difference in earnings management for the q1 of 2020 (the period after the covid-19 pandemic) and the q1 of 2019 (before the covid-19 pandemic). the results of this study prove that there are differences in earnings management for the q1 of 2019 (before the covid-19 pandemic) and the q1 of 2020 (after the covid-19 pandemic). it can be concluded that there is an influence from the covid-19 pandemic on earnings management in manufacturing companies in indonesia during the q1. the deteriorating economic conditions starting in the q1 of 2020, as a result of the covid-19 pandemic, did not cause companies to commit earnings management in the q1 sporadically. this shows that managers are more careful in managing their companies, and do not want to stand out amid the covid-19 pandemic. this happens if the manager cannot show the real performance of his company. the limitations of this study are that this research used only manufacturing companies listed on the idx, and focused only on the q1 of financial statements as the initial impact of this pandemic. not all manufacturing companies listed on the idx during the study period were sampled due to limited data from the q1 financial reports of several manufacturing companies covid-19 in indonesia: analysis of differences earnings management in the first quarter widyaningsih azizah 30 available for research needs. the third limitation is that earnings management in this research is measured by the discretionary accrual value of the modified jones model only. for further research, it is suggested to expand the area of the research population, by using both manufacturing and non-manufacturing companies. next, the research period related to earnings management can be expanded by comparing year to year. third, further research can use other 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(2020). laboratory biosafety guidance related to coronavirus disease (covid-19). interim guidance, 19 march, 1–5. jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 51-62 51 intensity, profitability and disclosure of biological assets of agricultural companies nikmah1, muhammad taufik2, fitrawati ilyas3 fakultas ekonomi dan bisnis, universitas bengkulu, indonesia1,2,3 article info abstract article history: received: nov 11,2021 revised: feb 15, 2022 accepted: feb 25, 2022 the agricultural sector is a sector that plays an important role ini the indonesian economy because indonesia is an agriculture country. in agriculture companies, biological asset are part of the company’s assets. this study examines the effect of biological asset intensity and profitability on the disclosure of biological assets of agriculture companies. this study was tested using multiple regression analysis. the sample used in this study is agricultural companies listed on the indonesia stock exchange in 2018-2020. the data in this study is obtained from secondary source i.e. www.idx.com. the results of this study show the intensity of biological assets has a positive effect on the disclosure of biological assets and profitability does not have a positive effect on the disclosure of biological assets. keywords: intensity of biological assets; profitability; disclosure of biological assets correspondence: nikmah nikmahbmb@gmail.com how to cite (apa style): nikmah, taufik, m., ilyas, f. (2022). intensity, profitability and disclosure of biological assets of agricultural companies. jurnal akuntansi, 12 (1), 51-62. https://doi.org/10.33369/j.akuntansi.12.1.51-62 introduction indonesia is a country with a lot of wealth and natural resources, therefore natural wealth is one of the main drivers of the indonesian economy. because the majority of the population work in agricultural sector, indonesia is known as an agricultural country. being an agricultural country, the agricultural sector is strategically important to improve the living standards of the indonesian population through the production of food, fiber and other products. plantations, agriculture, fisheries, cattle, and forestry are all examples of natural resources in the agricultural sector, which are together referred to as biological assets. a biological asset according to statement of financial accounting standard no. 69 is an asset (animal or living plant) that can produce agricultural products, can become agricultural products, or can even produce other biological assets as products. the uniqueness of assets from this sector is that biological assets can be transformed within a certain period of time (sakinatunnisak & budiwinarto, 2020), the biological transformation of live agricultural and plantation crops and livestock can yield a product that can later be consumed or processed further. the biological asset transformation in agricultural companies according to sharlica (2017) consists of growth, degeneration, production and procreation and this requires a measurement that can show the asset value fairly in accordance with its contribution in generating profits for that company. disclosure of the value of biological assets in companies is carried out through information submitted in financial reports and annual reports (sa'diyah, et al 2019). the practice of disclosing biological assets by agricultural companies in indonesia prior to psak 69 was still small and did not reflect the true value of biological assets. however, after the enactment of psak 69 on january 1, 2018, issuers with agricultural activities changed their accounting treatment in order to measure the biological assets and agricultural products harvested at fair value were disclosed. disclosure of the value of biological assets in detail can help potential investors or other stakeholders in making decisions. this is a relatively a new issue in accounting and the lack of references to the disclosure of biological assets motivates researchers to re-examine the factors that can affect the disclosure of biological assets of agricultural companies, one of which is the intensity of biological assets and profitability. the https://doi.org/10.33369/j.akuntansi.12.1.51-62 intensity, profitability and disclosure of biological assets of agricultural companies nikmah, muhammad taufik, and fitrawati ilyas 52 intensity of biological assets shows the amount of investment value contained in biological assets while profitability indicates the ability of agricultural companies to obtain a certain level of profit through biological assets. previous research has provided inconsistent empirical evidence regarding the relationship between the intensity of biological assets and profitability on the disclosure of biological assets. research by gonçalves & lopes (2014), amelia (2017), duwu, daat, & andriati (2018), putri & siregar (2019), arissandi, setiawan, & wiludjeng (2019), hayati & serly (2020) and sakinatunnisak & budiwinarto (2020) prove that the intensity of biological assets positively affects the disclosure of biological assets. different results are shown by sa'diyah et al., (2019) proving that the intensity of biological assets has a negatively affect on the disclosure of biological assets, and the results of research by aliffatun & sa, (2020) and zufriya, et al., (2020) have results of intensity biological assets does not affect the disclosure of biological assets. empirical testing for the effect of profitability on disclosure of biological assets also provides mixed empirical evidence. research by sakinatunnisak & budiwinarto (2020), gustria and sabrina (2020), riski, et al., (2019) proves that profitability has a positive effect. however, the results of duwu et al., (2018) and zufriya et al., (2020) research show that profitability does not affect the disclosure of biological assets. the inconsistency of previous researches motivates researchers to re-examine the relationship between the intensity of biological assets and profitability on the disclosure of biological assets. the problem raised in this study is whether there is an effect of the intensity of biological assets and profitability on the disclosure of biological assets. the purpose of this study is to determine whether the level of disclosure of biological assets is influenced by the intensity of biological assets profitability. signaling theory signaling theory states that the information conveyed by the owner of the information is a signal or cue for the recipient of the information (spence, 1973). when a company discloses information about the company, the company actually wants to give a positive signal to investors about the company's performance. disclosure of the intensity of biological assets and profitability by agricultural companies are a positive signal from the company to attract investors to invest in the company. thus, the more disclosures that investors receive, the more information will be obtained so that investors will be more confident to invest in the company stakeholder theory according to stakeholder theory, companies operate not only for their own interests but have an obligation to pay attention to their stakeholders. management must have good relationships with the stakeholders because they are all parties, both internal and external, who have an interest in the company. stakeholders include shareholders, investors, creditors, government, customers, company employees, and the general public. disclosure made by management is one strategy to maintain relationships with stakeholders which can be done by providing information on the company's performance in terms of economic, social, and environmental aspects. through the disclosure of biological assets by agricultural companies, it is expected to meet the information needed by stakeholders for the sustainability of the company. the existence of support from stakeholders will be able to increase the value of the company. biological assets biological assets are one of the assets of agricultural activities. according to psak no. 69 (iai, 2018), biological assets are defined as assets in the form of living animals or plants. biological assets in the financial statements can be recognized as current assets or non-current jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 51-62 53 assets according to the period of biological transformation of the biological assets concerned. companies that have agricultural activities must measure biological assets and harvested agricultural products at fair value. measurement of the fair value of biological assets or agricultural products is done by grouping them according to age or quality, or other attributes. the basis for determining attributes follows the market as the basis for determining prices. fair value should reflect current market conditions in which the seller and buyer transact. in certain circumstances, the cost of a biological asset sometimes approximates the estimated fair value; for example, seedlings planted or newly acquired livestock close to the reporting end date. this is because the biological transformation process starting from growth, degeneration, production, and procreation that changes the quality and quantity of biological assets has not materially taken place. the fair value of biological assets can also be measured using combined or single asset information for physically attached biological assets, such as biological assets attached to land such as trees in a forest. if there is an active market for the combined assets, the fair value of the biological assets can be measured after the fair value of the combined assets is reduced by the fair value of the land and land development. biological asset disclosure & intensity disclosure is a way of company communication related to economic information carried out by entities in terms of financial information and non-financial information related to the company, as well as quantitative information or other information that shows the company's performance (owusu-ansah, 1998). disclosure of biological assets in psak 69 agriculture is the disclosure of quantitative descriptions of biological assets which are divided into groups of biological assets that can be consumed and productive biological assets (bearer biological assets), or between mature and immature biological assets. this distinction provides useful information for assessing the timing of future cash flows. the entity must also disclose the basis for making that distinction. asset intensity is an illustration of how much investment is made by the company in assets or the proportion of investment by agricultural companies to its biological assets (duwu, 2018 and amelia frida, 2017) or in other words, the intensity of biological assets is information that shows how much the company's investment in biological assets in the company. if the biological assets owned by large companies that make disclosures, then the disclosure of information related to the intensity of biological assets in the financial statements provides confirmation that companies comply with regulations and compliant companies tend to get more attention from stakeholders. profitability profitability is the ability of an entity to generate a profit and support growth in both shortterm as well as long-term. profitability can be measured in several ways as given below: 1. return on equity (roe) is a ratio to measure net profit after tax with own capital. a high roe indicates the company's management has a good ability to manage available equity to maximize net income available to shareholders. the higher this ratio, the higher the probability that dividends will be distributed or reinvested as retained earnings. 2. net profit margin (npm) is a profitability ratio to assess the percentage of net profit obtained from sales after deducting taxes. this net profit margin is also known as the profit margin ratio. the higher the net profit margin, the more profitable a company is. 3. return on assets (roa) is a ratio to measure how much the rate of return on assets. this ratio reflects how effectively the company uses its assets. the higher this ratio, the more effective the use of these assets. this study uses the roa profitability ratio by using net income after tax as a divisor from total assets. return on assets is used in measuring intensity, profitability and disclosure of biological assets of agricultural companies nikmah, muhammad taufik, and fitrawati ilyas 54 profitability in this study because it is able to show the company's profitability and the company's effectiveness in managing its assets. biological asset intensity and biological asset disclosure based on the signal theory, the management tries to provide a positive signal in the form of relevant information that can be used by investors to make decisions based on an understanding of the information provided by the management. when a company has a high level of biological asset intensity and discloses it, the company tries to give a signal to attract investors to invest their capital in the company. companies will tend to make more disclosures, because the more disclosures received by investors, the more information will be obtained so that investors will be more confident to invest their capital in the company. this is also supported by stakeholder theory which states that companies are not entities that only operate for their own interests but must provide benefits to stakeholders (ghozali & chariri, 2007). to get support from stakeholders, the company's management will provide actual information, one of which is information about the intensity of biological assets. disclosure of information regarding the intensity of biological assets is conveyed by management to make it easier for stakeholders to know how big the company's investment proportion is on biological assets owned by the company. research by gonçalves & lopes (2014) and putri & siregar (2019) proves that there is a positive relationship between the intensity of biological assets and the disclosure of biological assets. the positive effect on the disclosure of biological assets means that the greater the intensity of biological assets, the company will tend to disclose their biological assets. this opinion is in line with silva, et al (2012) which states that according to stakeholder theory, management provides financial reports on biological assets in accordance with ias 41 to provide information to users of financial statements. amelia's research (2017) also reinforces this, which shows that companies disclose the intensity of biological assets in the notes to financial statements. based on the description above, the first hypothesis in this study is: h1: intensity of biological assets has a positive effect on disclosure of biological assets profitability and disclosure of biological assets kasmir (2012) states that profitability is a ratio that shows of the level of effectiveness of the use of company resources by company management as indicated by the amount of profit generated from company activities (kasmir, 2012). profitability also reflects how well the company is performing. based on signal theory, profitability information is a positive signal that will be conveyed by the company management to its investors. companies with high profitability will be encouraged to convey this information to outsiders as a signal that the company has good performance. widiastuti's research (2004) proves that companies with high profit margins tend to provide more detailed information, because most investors are more interested in companies that have a high level of profitability, because of the expectation that companies with high profitability can provide a high rate of return. companies that do not have high profits will make disclosures only so that the company follows the provisions of the regulations that have been set (hackston and milne 1996). this is also in line with research (riski et al., 2019) which shows that profitability has an effect on the disclosure of biological assets. from the explanation above, the second hypothesis in this study is: h2 : profitability positively affects the disclosure of biological assets. research methods this study is a quantitative research that aims to know the effect of the intensity of biological assets and rea on the disclosure of biological assets aimed at agricultural companies listed on the indonesia stock exchange. the population in this study were used all agricultural jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 51-62 55 companies listed on the indonesia stock exchange. the method of determining the sample used in this study by setting the sample criteria as follows: (1) agricultural companies listed on the indonesia stock exchange from 2018-2020; (2) agricultural companies that publish annual reports from 2018-2020 and are available on the website and can be accessed and (3) agricultural companies have biological assets during 2018-2020. this study uses secondary data in the form of annual reports of agricultural sector companies listed on the indonesia stock exchange in the 2018-2020 period which are sourced from www.idx.co.id and each company's website. the method of data collection in this research is the documentation method. operational definition dan measurement of variables the variables used in this study consisted of independent variables and dependent variables. the independent variables in this study are intensity of biological assets (iab) and profitability (roa). dependent variable is the disclosure of biological assets (pab). 1) intensity of biological assets (iab), that is the proportion of investment by agricultural companies on their biological assets. measurements for biological asset intensity are as follows (duwu, 2018): iab = (total value of biological assets) / (total assets) ………. 1) 2) profitability, reflects the level of effectiveness of the use of assets by agricultural companies which is indicated by the profit generated from the company's activities. measurement of profitability using the ratio of return on assets (roa) are as follow (kasmir, 2012): roa= (net profit after tax) / (total assets) ………..2) 3) disclosure of biological assets (pab) is a descriptive disclosure of biological assets owned by the agriculture companies. pab is measured using a disclosure index that describes the number of biological asset items and biological asset policies owned and disclosed by the agriculture company from a total of 36 disclosure items. the higher the biological asset disclosure index, the more biological asset items the company discloses. the biological asset disclosure index is calculated using the formula: pab = (number of items disclosed) /36 ………... 3) analysis method descriptive statistics descriptive statistics is to provide an overview of research data that can be seen from the average value (mean), standard deviation, variance, maximum, and minimum (ghozali, 2016). descriptive statistical analysis in this study is used to provide an overview of asset intensity variables, profitability and disclosure of biological assets. classic assumption test classical assumption test that must be met so that the conclusions from the test results are not biased. classical assumption test includes normality test, heteroscedasticity test, multicollinearity test and autocorrelation test (ghozali, 2016), there are normality test, heteroscedasticity test multicollinearity test and autocorrelation test. normality test aims to see the distribution of the collected data is normally distributed or not, where the decision to accept or reject the hypothesis is made by comparing the probability value with the level of significance. heteroscedasticity test aims to ensure that in the regression model there is no variance inequality from the residuals of one observation to another. to detect the occurrence of heteroscedasticity, the glejser test was carried out by regressing the absolute value of the residual to the independent variable, provided that if the correlation coefficient of all variables to the residual>0.05, it can be concluded that the regression model does not occur intensity, profitability and disclosure of biological assets of agricultural companies nikmah, muhammad taufik, and fitrawati ilyas 56 heteroscedasticity. multicollinearity test, aims to ensure that in the regression model there is no correlation between independent variables (independent). if the independent variables are correlated with each other, then these variables are not orthogonal. autocorrelation test, aims to ensure that in the regression model there is no correlation between the nuisance error in period t and the error in period t-1. model feasibility test the feasibility test of the model aims to test whether the regression function is appropriate in measuring the actual statistical unit of value. the feasibility test of the model uses the f statistical test which shows a match between the data and the research model. the basis for decision making for the f statistical test is the significance value 0.05, then the regression model is feasible (fit) and significance value> 0.05, then the regression model is not feasible. coefficient of determination test (r2) the coefficient of determination test aims to measure how much the independent variable's ability to explain the variation of the dependent variable is. the value of the coefficient of determination is between zero and one. the smaller r2 value indicates the lower the level of ability of the independent variables in explaining the dependent variable. on the other hand, the level of ability of the independent variable in explaining the dependent variable is higher if the value of r2 is greater. hypothesis test 1) multiple regression analysismultiple regression analysis in this study was used to examine the effect of the independent variables which include the intensity of biological assets and profitability on the dependent variable, namely the disclosure of biological assets, while the regression equation model in this study is as follows: pab = α+ β1 iab+ β2 roa+ e ……… 4) where: pab = disclosure of biological assets iabi = intensity of biological assets roa = profitability β1, β2 = regression coefficient e = error 2) individual parameter significance test (test statistic t ) the t statistical test was used to test the significant level of the influence of the independent variables individually on the dependent variable (ghozali, 2016). this test is done by looking at the significance value of t for each variable. if the significance value of t 0.05 with β> 0 then the hypothesis is accepted. on the other hand, if the significance value of t 0.05 and β< 0 then the hypothesis is rejected. result and discussion description of research data descriptive statistics provide an overview of the variables of profitability and intensity of biological assets as well as disclosure of biological assets. the results of descriptive statistics in this study are presented in table below: jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 51-62 57 table 1. descriptive statistics variable n minimum maximum mean std. deviation disclosure of biological assets (pab) 45 0.58333 0.88889 0.784567 0.0803670 profitability (roa) 45 -0.51746 0.14606 0.008588 0.0913239 biological asset intensity (iab) 45 0.00173 0.12195 0.013516 0.0179229 source: processed data, 2021 based on the specified sample criteria, as many as 45 agricultural companies that met the criteria. the statistical results of the use of biological assets which are measured by samples using 36 indicators based on psak 69 for 45 samples get the results of a biological asset index with a minimum value of 0.58333, this means that from the findings of companies that disclose their biological assets at least only 0.58333 or only 58.3% of the total items regulated in psak 69. the maximum value of 0.889 indicates that there are agricultural companies that have reported disclosure of biological assets of 0.88889 or 89% of the total 36 disclosure items. on average, the sample companies have disclosed biological assets of 0.784567 or 78.45% of the 36 total disclosure items with a standard deviation of 0.080367. the average value of 0.784567 shows that the majority of the companies that are the research sample have made disclosures of biological assets in accordance with psak 69 above 50%, this shows the average research sample, namely agricultural companies have followed the regulations issued through psak 69. on average, agricultural companies have provided mandatory and voluntary disclosures of biological assets. the value of the standard deviation of the disclosure of biological assets itself is 0.080367 and is smaller than the average value (mean) of 0.784567, meaning that the value of disclosure of biological assets in all observations does not vary. for the profitability variable (pfb) as measured by roa, it shows descriptive statistical results, namely the minimum value of -0.51746 which indicates that in the research sample during the 2018-2020 period, there are agricultural companies that experience losses. the highest profitability that can be achieved by the sample companies is only 0.14606 or 14.6%, while the average profitability of the sample companies is 0.0085883 by 0.8%. these results illustrate that in the research period the company's profitability is still relatively low. the average sample company has not been maximal in utilizing assets to increase profits. descriptive statistics for the biological asset intensity variable (bai) show that on average the sample companies have a proportion of biological assets of 0.0135162 or 1.3% of the total assets owned by the company. the highest proportion of biological assets in the sample companies is 0.12195 or 12.19% and the lowest is 0.00173 or 0.17% of the total assets. this reflects that the proportion of biological assets is still a small part of the assets of agricultural companies classic assumption test results the following are the results of classical assumption test carried out in this research model. table 2. normality test results variable n kolmogorovsmirnov asymp. sig (2-tailed) result unstandardized residual 4 5 0.975 0.298 normalize data intensity, profitability and disclosure of biological assets of agricultural companies nikmah, muhammad taufik, and fitrawati ilyas 58 table 3. heteroscedasticity test results coefficientsa variable sig result iab 0.380 heteroscedasticity free roa 0.085 heteroscedasticity free table 4. multicollinearity test results coefficientsa variable collinearity statistics remark tolerance vif iab 0.792 1.263 multicollinearity free roa 0.792 1.263 multicollinearity free table 5. autocorrelation test results model summaryb k n dl du dw 4-du criteria remark 2 45 1.47538 1.56602 1.651 2.43398 du<dw<4-du there is no negative and positive autocorrelation hypothesis test results based on the hypothesis testing conducted, the test results are obtained as follows: table 6. hypothesis testing results coefficientsa variable coefficient t sig iab 0.884 2.278 0.028 roa -0.276 -3.799 0.000 source: processed secondary data, 2021 the influence of biological asset intensity on biological asset disclosure the intensity of biological assets is the information presented by the company to show the company's investment in biological assets in the company, while the disclosure of biological assets provides an overview of what companies have disclosed regarding biological assets owned by the company based on psak 69 in the financial statements. based on the results of testing hypothesis 1, it shows that the biological asset intensity variable has a positive effect on the disclosure of biological assets, it means that companies that have a large biological asset intensity will show a more intensive level of biological asset disclosure, meaning that the greater the biological asset value, the higher the company provides complete and detailed information about biological assets to users of financial statements. the disclosure is a signal to give confidence to investors that the biological assets owned by the company can be managed by the company and are a source of profit for companies in the agricultural sector and as a form of accountability to stakeholders. the results of this study can prove the signal theory which explains that management tries to provide relevant information that can be used by investors, so that investors can make decisions that come from understanding the information provided by management and stakeholder theory which states that to get support from the stakeholders of the company's management will report the proportion of the intensity of the biological assets owned by the company and this is conveyed as a form of management responsibility as the manager of the company who should report all information and reports regarding the management of the company to stakeholders. the disclosure of biological assets jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 51-62 59 by the company also illustrates that the company has followed the provisions of psak 69 which regulates the disclosure of biological assets. the results of this study are in line with research by amelia (2017), gonçalves & lopes (2014) and putri & siregar (2019) which show that the intensity of biological assets has a positive effect on disclosure of biological assets. the effect of profitability on disclosure of biological assets profitability is one of the factors that become the center of attention to investors, because companies with high profitability reflect that the company has large financial resources and has good growth prospects in the future, thus encouraging them to disclose information other than those required. a high level of profitability indicates that the company's ability to manage the company to generate profits is also high, high profitability will be in demand by investors so that it can be used as a reference for companies to make disclosures. based on the signaling theory, it can be explained that by disclosing the profitability obtained by the company, the company is in the form of giving a positive signal in the form of information about good company performance in generating profits, thus the higher the profitability, the more disclosures will be conveyed so that the greater the confidence of investors in investing their capital which will also increase the company's profitability. based on the results of testing, the effect of profitability on the disclosure of biological assets, it shows that the profitability variable has a negative effect on the disclosure of biological assets. the results of this study are not in line with the signaling theory which explains that the higher the profitability, the more disclosures will be conveyed. companies with high profitability will be encouraged to convey information signals to outsiders that the company has good performance, but based on the test results show that agricultural companies that have high profitability tend to reduce the disclosure of their biological assets, this is because agricultural companies that become the sample in this study is classified as low and some suffer losses. this reflects that the condition of the performance of the agricultural companies that are the research sample has not met expectations so that they are considered unprofitable, so that agricultural companies do not prioritize the disclosure of biological assets for the purpose of obtaining new potential investors. this result is also strengthened by the condition of investment in biological assets to total assets in agricultural companies which are still relatively small. the results of this study also cannot fully confirm the stakeholder theory which states that disclosure is a strategy to maintain relationships with stakeholders which can be done by providing information on company performance. however, the results of this study are in line with the research conducted by riski (2019) which proves that companies with high levels of profitability will tend to make smaller efforts in disclosing information when compared to companies that have low levels of profitability but are not in line with the results of pramitasari's research (2018). kamijaya (2019), and abrar (2019) who concluded that the profitability of an agricultural company has no effect on the disclosure of the company's biological assets. conclusion and sugestion based on the results of testing to prove that the intensity of biological assets positively affects the disclosure of biological assets of agricultural companies, this indicates that an increase in the intensity of biological assets the company is followed by an increase in the disclosure of biological assets. profitability does not affect positively on the disclosure of biological assets. agricultural companies disclose their biological assets in accordance with the provisions stipulated in psak 69 both when the profitability of the company owned is low or high. intensity, profitability and disclosure of biological assets of agricultural companies nikmah, muhammad taufik, and 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(2020). pengaruh biological asset intensity , konsentrasi kepemilikan dan profitabilitas terhadap pengungkapan aset biologis. 4(2), 271–282. jurnal akuntansi syariah 4(2) 271-282. https://doi.org/10.46367/jas.v4i2.252 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.120-130 determinants of corporate financial distress prediction – a systematic literature review ardy primawan faculty of economics and business, universitas padjajaran, indonesia article info abstract article history: received: december 26th, 2022 revised: febuary, 20th, 2023 accepted: may 19th, 2023 the purpose of this study is to conduct a systematic literature review of the determinants of corporate financial distress prediction, based on scientific papers in related fields, which have been published. this paper tries to provide a thorough review of scientific papers on the topic of predicting the company's financial difficulties, researching, and showing the relationship among authors of different scientific papers and also showing the main determinants used and researched by the authors of these scientific papers in the last 10 years.systematic literature review (slr) is carried out using garuda (garba rujukan digital) as database to obtain scientific papers from a period of 10 years, namely 2012-2022, with the topic of predicting corporate financial distress from listed companies in indonesia stock exchange (idx). the first finding in this paper is that the prediction of corporate financial distress is a topic that is increasingly attracting the attention of researchers, as evidenced by the increasing number of scientific papers in this topic from year to year. secondly, that financial ratios are the most influential determinants in the research carried out by authors of scientific papers, in different predictive models they used. keywords: prediction, financial distress, indonesia stock exchange correspondence: ardy primawan ardy21001@mail.unpad.ac.id how to cite (apa style): primawan, a. (2023). determinants of corporate financial distress prediction – a systematic literature review. jurnal akuntansi , 120-130 introduction a company is founded with the aim of making profit and surviving, even growing bigger and bigger in the long run. but in reality, this goal may not be achieved, even companies which have been operating for a certain period of time are forced to disband or liquidate due to financial distress, which then if not managed properly, will lead to bankruptcy. according to harahap (2017), financial distress is a level of depreciation of the financial situation experienced by a company, which occurred before the collapse or dissolution. research and analysis of the symptoms of financial difficulties many researchers have tried, with various predictive models emerging as a result. the application of various models and the development of these models are expected to be a starting point for rescue, recovery and trigger a turn-around corporate action, so that the company can avoid conditions that lead to the bankruptcy of a company (putri, 2019). a company is categorized as in financially distress if the industry is unable to pay off its obligations at maturity even though its total assets exceed its liabilities (handojo, 2017). basically, corporate financial distress is not the same as bankruptcy. in indonesia, bankruptcy is regulated in the law no.1 of 1998, which states that a debtor who has two or more creditors and is unable to pay at least one debt which due and cannot be collected is declared bankrupt by a judgment of the competent court, either on his own application or at the request of one or more of his creditors.. this application may also be filed by the prosecutor's office in the public interest. companies that experience financial distress also face the risk of being delisted from the indonesia stock exchange. this step is a mandatory step that must be taken by the idx authorities to protect potential losses, both on the side of investors and the company itself. the reference used by the idx in delisting company shares is idx regulation rule number i-i concerning delisting and relisting of shares on the exchange provision iii.3.i.i. the regulation states that the idx delists the shares of a registered company if the registered industry encounters at least one situation or incident, which has a negative impact on business continuity of a listed company as a public company. 120 determinants of corporate financial distress prediction – a systematic literature review ardy primawan in indonesia, among academic researchers there have been many studies conducted in points of financial distress forecast. however, research in the form of systematic literature review (slr) has not been widely carried out. this fact can be traced further in the google scholar journal database no research has been found using the slr method on the topic prediction of financial distress, especially for listed companies in the indonesia stock exchange. therefore, this study takes the title determinants of corporate financial distress prediction– a systematic literature review. this research is limited by the factors that influence the prediction of financial distress by conducting a systematic literature review on journal articles published a maximum of 10 years back, namely from 2012 to 2022. literature review systematic literature review (slr) slr is a method of systematic research based on the results of previous research where evidence is carried out through a synthesis of scientific studies on a particular topic or research question that has been formulated. this type of research includes a tertiary literature review with systematically documented steps (kitchenham et al., 2009). the objectives of slr research include identifying, reviewing, evaluating, and interpreting all existing research with interesting topic areas, with relevant research questions (kitchenham & charters, 2007). in conducting a literature review, the slr method is considered as one of the most objective and most systematic methods. financial distress financial distress is a situation where a company faces problems in fulfilling its obligations. signs of financial distress or financial distress can be seen from the financial performance of a company. platt and platt (2002) describing financial distress is a stage of depreciation of the financial situation that occurred before the collapse or dissolution occurred. these conditions are usually characterized by delays in delivery, decreased product quality, delays in payment of bills to creditors, which, if detected earlier, the company can take steps to avoid bankruptcy. there are various ways that have been developed to account for financial distress that occur in the industry. one of them is the use of comparative analysis of financial data presented in industry financial information. the research conducted by altman (1968) is the first research that examines the use of comparative financial analysis as a tool for predicting industry losses. altman's form is known as the z-score, which is a number determined from a standard count multiplied by financial ratios that indicate the probability of an industry's collapse. (mas'ud and srengga, 2012). apart from financial ratios, the prediction of a company's financial distress can be measured from its corporate governance. this is because corporate governance, , contains arrangements regarding the board of commissioners, directors and company management, which helps to ensure the harmony in its management (hanafi & breliastiti, 2016). thus, it is hoped that there will be rules for managing the company able to reduce agency problems which have an impact on reducing level of data asymmetry. reducing the level of data asymmetry can reduce the risk of financial distress in companies (ariesta & chariri, 2013). research methods this systematic literature review (slr) was compiled from the results of selecting existing literature in the garuda journal database (garba rujukan digital) created by the ministry of education and culture of the republic of indonesia. the garuda database can be accessed on the website https://garuda.kemdikbud.go.id/). the search keywords used were "kesulitan keuangan" and "financial distress" according to the preferred reporting items for systematic review (prisma) method. the step-by-step prisma method can be seen in figure 1. the slr stages in this study follow the research stages conducted by alvianto et al. (2022) consisting of 121 https://garuda.kemdikbud.go.id/ jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.120-130 problem identification, literature search, selection of literature search results and analysis of literature search results. 1. problem identification in the problem identification stage, researcher determines the objectives and results to be achieved in the study using the slr method. the purpose of this study is to determine the determinants (determining factors) of the prediction of financial distress in listed companies on the indonesia stock exchange. to achieve the research objectives, researcher formulated 3 (three) research questions (rq) as follows: rq 1 : how is the development of trends and mapping of empirical research publications on the topic of predicting financial distress been carried out in indonesia from 2012 to 2022? rq 2 : what are the variables used in empirical research on predicting financial distress? rq 3 : what are the determinants that are proven to influence the prediction of financial distress? 2. papers searching in accordance with the research focus, in which the slr is focused on the prediction of financial distress, a literature search was conducted on indexed journals in the garuda portal database on the website “https://garuda.kemdikbud.go.id/”. literature search using the keywords "kesulitan keuangan" and "financial distress". the results of a literature search with these keywords obtained 1,965 papers. 3. papers screening at this step, the results of the papers search are sorted based on predetermined initial screening criterias, namely the period of publication of journals for the last 10 years (2012 to 2022) and the focus of research on listed companies on the indonesia stock exchange. to sort the papers out with a research focus on the indonesian stock exchange, due to limited keywords that can be used on the garuda database, researcher narrowed down the keywords to "bursa efek indonesia" and "2012 to 2022". from the selection results, the results of papers search with the two criteria obtained 399 papers (total search results of 473 papers with 74 duplicated papers). from the 399 papers obtained, followed by an assessment of the feasibility of the papers with the following criterias: a. the research is not a comparison between financial distress prediction models. b. the financial difficulties prediction used as a dependent variable c. article publications in sinta accredited scientific journals and full articles can be downloaded. 122 determinants of corporate financial distress prediction – a systematic literature review ardy primawan figure 1 step-by-step based on prisma method from this feasibility assessment, 75 papers were obtained that met the criterias and were used in the analysis of the results of the literature search. 123 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.120-130 result and discussion after tabulating the 75 selected papers, several facts from research on the topic of predicting financial distress can be mapped as presented in figure 2 figure 2 years of research publications year of 2020 was the year when the most published research with the topic of predicting financial difficulties in listed companies on the indonesia stock exchange, there were as many as 14 papers published in scientific journals. year of 2020 saw the peak of the increasing number of publications, which from 2016 to 2019 had shown an increase in research publications, and then started to decrease in 2021 to 2022 with 12 articles and 7 articles respectively. from the perspective of sinta accredited journals that published research papers on the topic of predicting financial distress, an overview can be seen in figure 3: figure 3 sinta accredited journals there are 31 papers published in sinta 4 accredited scientific journals, this is the highest number for research on the topic of predicting financial distress in listed companies on the indonesia stock exchange, while the least is in sinta 2 accredited scientific journals, namely only 3 papers. 0 2 4 6 8 10 12 14 16 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 0 5 10 15 20 25 30 35 sinta 1 sinta 2 sinta 3 sinta 4 sinta 5 sinta 6 124 determinants of corporate financial distress prediction – a systematic literature review ardy primawan publication in sinta accredited journals gives important scientific weight because research papers which have been successfully published in these journals have gone through an accredited standard peer review process. it should be noted that in the process of screening papers, 127 published papers have been published in journals that are not or have not been accredited by sinta, meaning that researcher has selected articles with a proper scientific weight for further analysis. in terms of the business sector of the listed companies studied, companies with a manufacturing background are the most researched sample. however, it should be noted that manufacturing is a business sector that also underlies other business sectors such as basic industry, textile garment. likewise, the non-financial business sector, in this case surely it also includes the manufacturing business sector. in fact, there was one research that chose a sample of the entire business sector as research material. overall, the profile of the business sector presented is based on the samples written in these articles and is quite comprehensive in the sense that it can represent all business sectors on the indonesia stock exchange. of course, specifically, there are still business sectors that have not been represented, such as the technology sector and listed investment products. figure 4 provides an overview of the listed companies’ business sector which is the research sample. figure 4 listed companies business sectors determinant of financial distress prediction there are 2 major parts of the factors that influence the topic of financial distress prediction, namely financial ratios, and non-financial ratios. financial ratio factors are based on information obtained from the listed companies' financial reports, while non-financial ratio factors obtain information from a wider range of sources, ranging from aspects of corporate governance to macroeconomic aspects. from the articles analysed, 62 financial ratio factors were used, but only 21 financial ratios were used in more than 1 research. these financial ratio factors are depicted in figure 5. 125 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.120-130 figure 5 financial ratios factors used in more than 1 paper the most widely the financial comparison used in the research is a liquidity comparison, leverage, profitability, and activity, with the formula current ratio (cr) for liquidity ratios, debt to asset ratio (dar) and debt to equity ratio (der) for leverage ratios, then return on equity (roe) and return on assets (roa) for profitability ratios, as well as total asset turn over (ta t/o) for activity ratios. these financial ratios are used as independent variables in research hypotheses which are then tested with various statistical data analysis techniques. the implication of the popularity of the financial ratios mentioned above is that there is a degree of uniformity in a certain level of published studies, and besides that, there is also an impression of a lack of research exploration on the determinants of predicting financial distress. however, it should be appreciated that there are several other other financial comparisons used in this research, for example for profitability comparisons namely net profit margin, earning before income & taxes, net profit becomes equity, net profit becomes sales, even using equity, both from retained elements earnings are compared to the entire legacy to prove the company’s ability to produce profits, as a result of retained earnings after deducting expenses, as well as stockholders' equity to show the ability of the company to meet its obligations both short term and long term. in addition to the financial ratio factors, as stated above, the research also using the nonfinancial ratio factors as independent variables that effect financial distress. from the articles 0 5 10 15 20 25 30 35 40 45 50 cr roa dar der ta t/o roe npm sales growth ffo fata nita ar t/o bopo car ebit ebt ldr ncf nim npl qr abnret asset growth c/ta cata ccl cf operation 126 determinants of corporate financial distress prediction – a systematic literature review ardy primawan analysed, there are 31 non-financial ratio factors used, where 12 factors are used in more than 1 study. the twelve non-financial ratio factors are depicted in figure 6. figure 6 non-financial ratios factors used in more than 1 paper discussion of data analysis results from the results of the analysis on the determinants of financial distress predictions, there are 6 main factors that prove to be the most influential (with the number of research findings being more than 10 studies), from financial ratio factors, there are profitability ratio, represented by roa, the liquidity ratio, represented by cr, the leverage ratio, represented by der and dar, and the activity ratio which is represented by ta t/o. as for the non-financial ratio factors, there are company size, managerial ownership, and institutional ownership. first, the liquidity ratio, namely the current ratio (cr), is the ratio that has the most negative effect on the prediction of financial difficulties, where the better the cr value, the less likely financial distress will occur. the cr formula is as follows: cr = current assets / current liabilities. gitman and zutter (2006) describes the liquidity ratio as a tool used to measure a company's ability to fulfill its maturing short-term roles, with reference to the legacy of a young company relative to its current roles. therefore, the ratio of liquidity continues to be large so that the possibility of companies facing financial distress continues to be less likely. but a liquidity ratio that is too high will indicate that the company's working capital is unproductive, resulting in the emergence of costs that will reduce the company's profits and will have a positive effect on financial difficulties. munthe (2008) and suntratruk (2009) in both research found cr can significantly predict financial distress. second, the profitability ratio, namely return on assets (roa), is a ratio that has a negative effect on the prediction of financial difficulties, which means that the higher the roa value, the lower the possibility of financial difficulties occurring. this is in line with the theory that comparison of profitability is a comparison that measures the effectiveness of management in a totality manner, which is indicated by the level of profit obtained in relation to marketing and capital. continue to be a large comparison of profitability so that the company's ability to get good profits continues to be good (fahmi, 2013). roa is the most important ratio among existing profitability ratios (setiawan et al, 2017) because a high roa value indicates a company's efficiency and effectiveness in managing assets (fitriyah & hariyati, 2013). third, the financial leverage ratio, namely the debt-to-asset ratio (dar) and the debt-toequity ratio (der). dar is also similar to the ratio of total assets to total liabilities (tatl). the financial leverage comparisons have a positive effect on estimates of financial distress. kaplan (1993) also argues that very large loans will harm the company into a state of financial difficulty. research from almilia and kristijadi (2003), suntraruk (2009), and salehi and abendini (2009) found that leverage ratios can significantly predict financial difficulties. another study from utami (2015), which aims to prove the benefits of financial statements in predicting financial difficulties, 127 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.120-130 shows that the financial leverage ratio can be used to predict a company's financial difficulties, because the greater the financial leverage ratio, the more likely the company will experience financial distress. fourth, company size is a non-financial ratio factor that has an affect estimates of financial distress, company scale describes how much the entire legacy is owned by the company and added value for interested parties such as investors and creditors, because investors and creditors will not hesitate to invest and provide credit to the company so that the company will avoid financial difficulties. companies that have large total assets will easily diversify and are less likely to experience bankruptcy, rajan and zingales (1995) in (supriyanto and falikhatun, 2008). the greater the total assets owned by the company, it is hoped that the company will be able to pay off future obligations, so that the company can avoid financial problems, storey (1994) in (fachrudin, 2011). company size can be measured by ln (total assets). fifth, the portion of managerial ownership and institutional ownership, both of which are non-financial ratio factors that are proven to influence the prediction of financial distress. ownership of institutional shareholders is the sum of the percentage of voting rights held by institutions (beiner et al, 2003). institutional ownership continues to grow so that it continues to be efficient in the use of industrial heritage and is expected to function as a deterrent to inefficiencies attempted by management. (faisal, 2005). the measurement is by using the ratio of the number of shares owned by the institution to the total number of shares outstanding. meanwhile, managerial ownership is the number of share ownership by the management of the entire share capital of the company being managed (gideon, 2005). jensen and meckling (1976) say that one way to eliminate this conflict of interest is to provide managers with incentives to take actions that are in accordance with the interests of the owners, for example with managerial ownership. measurement is carried out using the ratio of the number of managerial ownership shares to the total number of outstanding shares. sixth, the activity ratio using the total asset turn over (ta t/o) formula proves the analogy between marketing and the overall legacy of a company where this ratio describes the rate of turnover of total assets in a certain period. the formula for total asset turnover is total sales divided with all the assets owned by the company. if the company has difficulty increasing sales, then the company has the potential to experience a decrease in company profits, and ultimately the company will experience financial difficulties. likewise, according to kasmir (2012: 185) which states that total asset turnover is a comparison of legacy management that measures the rotation of all company assets and is calculated by separating marketing from total assets and measuring the amount of marketing received from each rupiah of assets.. if the company does not generate sufficient business volume for the investment size of its total assets, then sales must be increased, to avoid potential financial difficulties. conclusions and suggestion based on the results of research using the slr method which was conducted in journals published from 2012 to 2022, the following conclusions can be drawn. 1. research on the topic of predicting financial distress was most widely published in 2020, preceded by an increase in the number of publications since 2016. then research on the topic of predicting financial difficulties was most widely published in scientific journals with sinta 4 accreditation, which is a good thing that sinta accredited journals have given a lot of room for the publication of papers researching the topic of predicting financial distress. 2. there are two major groups of factors that influence the prediction of financial distress, namely financial ratios and non-financial ratios. financial ratios based on information obtained from the issuer's financial statements and giving 62 variables of financial ratios in research and liquidity ratios with the current ratio are the financial ratio factors that have the most influence on the prediction of financial difficulties. meanwhile, non108 determinants of corporate financial distress prediction – a systematic literature review ardy primawan financial ratio factors are based on information from a broader source than financial report figures. factors non-financial ratios provide 31 independent variables in research predicting financial difficulties. 3. main factors or determinants that are proven to influence the prediction of financial distress, namely from the financial ratio factor, namely the profitability ratio, namely roa, the liquidity ratio, namely cr, the leverage ratio, namely der and dar, and the activity ratio, namely ta t/o. as for the non-financial ratio factors are company size, managerial ownership, and institutional ownership. from the results of this study, researcher recommend suggestions so that academics and future researchers, company management, shareholders, and also related stakeholders, can practice the corporate financial distress predictions in a more precise and accurate manner by using determinants that are proven to be the most influential in predicting financial distress. future researcher may as well explore more on different factors, both from financial ratios or nonfinancial comparisons, to account for financial distress in empirical research, adding more scientific studies in this field. nevertheless, of importance is that the findings of previously published literature can be a point of reference for next researched keen on financial distress, prediction, and mitigation studies. references altman, ei. 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(2015). pengaruh aktivitas, leverage, dan pertumbuhan perusahaan dalam memprediksi financial distress (studi empiris pada perusahaan manufaktur yang terdaftar di bei periode 2009-2012). jurnal akuntansi, 3(1). 130 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 259-270 259 analysis of the impact of the proportion of independent commissioners, leverage, and size on the accounting conservatism of state-owned enterprises (bumn) sri wahjuni latifah1), saskiya sasa difananda2) faculty of economics and business university of muhammadiyah malang 1,2) sriwahjuni@umm.ac.id1, saskiyasasa12@gmail.com2 abstract this study intends to analyze the impact of the proportion of independent commissioners, leverage, and size on the accounting conservatism in state-owned enterprises (bumn) listed on the indonesia stock exchange (idx) for the 2017-2019 period. based on these objectives, there are important questions in this study: whether the variables of the proportion of independent commissioners, leverage, and size as independent variables impact accounting conservatism, which is the dependent variable. to answer this question, the researcher used the multiple linear regression analysis methods using the stata15 application. determination of the sample in this study using purposive sampling method based on specific criteria and the sample obtained is 51 company data. there are several implications in this study, namely theoretical implications and practical implications. theoretically, this research can be a reference for further researchers in analyzing the effect of accounting conservatism. while practically, it can have implications for company management, especially in decision making, for investors in terms of consideration when making investments and creditors related to the company’s credit activities. the results showed that the leverage variable impacted accounting conservatism, while the proportion of independent commissioners and size had no impact on accounting conservatism. keywords: accounting conservatism; leverage; the proportion of independent commissioners; size *corresponding author : email: sriwahjuni@umm.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.3.259-270 introduction financial statements are a tool to obtain corporate financial information used by internal or external parties and used in decision making. besides, financial statements can also assess the company's ability to meet liabilities, capital structure, use of assets, income, expenses, and stock book value (savitri, 2016). based on this, the company's management is given flexibility in choosing its accounting methods, one of which is to apply the principle of accounting conservatism (kusamadewi, 2018). the need to apply the principle of conservatism due to accounting using accrual basis informing and presenting financial statements (savitri, 2016). however, accounting conservatism is still a debate, and some are pros and cons to its application. despite these differences of opinion, the principle of accounting conservatism is still used. this is to offset the excessive optimism of managers by applying pessimism because of the tendency of managers to overestimate profits in financial statements. some factors that are thought to influence companies in applying the principle of accounting conservatism are the proportion of independent commissioners, leverage, and the company's size. the proportion of independent commissioners is the number of independent commissioners of all commissioners in the company. a high proportion of commissioners tend to direct management actions to apply the principle of accounting conservatism. results of the rajagukguk & rohman (2020), pratanda & kusmuriyanto (2014), and sonia fitriani (2013) show that the proportion of independent commissioners affects accounting conservatism, while mailto:sriwahjuni@umm.ac.id1 https://doi.org/10.33369/j.akuntansi.11.3.259-270 analysis the impact of the proportion of independent commissioners, leverage, and size on the accounting conservatism of state-owned enterprises (bumn) sri wahjuni latifah and saskiya sasa difananda 260 febriani et al. (2020) and purwasih (2020) obtained the result that the proportion of independent commissioners does not affect accounting conservatism. leverage is a financial ratio used to determine the number of funding sources (debt) to corporate equity. highly indebted companies give creditors have the right to know and supervise the company's operations (susanto & ramadhani, 2016). this means that the more debt the company has, the tighter the creditors will monitor the company. thus, higher leverage will affect contractual demand for conservative accounting (putu et al., 2018). results of the study jao & ho (2019), yuliarti & yanto (2017), saputra (2016), and pratanda & kusmuriyanto (2014) indicates that leverage has a positive impact on accounting conservatism. while solichah & fachrurrozie (2019) and kusamadewi (2018) the study results that leverage negatively affects accounting conservatism. another factor is the size of the company. based on its size, the company is divided into small and large companies, where large companies have more complex management systems and high profits. large companies will be charged high political costs, so the company uses conservative accounting to reduce the political costs (wulandini & zulaikha, 2012). results of the study purwasih (2020), solichah & fachrurrozie (2019), and kusamadewi (2018) indicate that the size of the company positively affects accounting conservatism. at the same time, yuliarti & yanto (2017) obtained the research results that the company's size negatively affects accounting conservatism. this research is a replication of the research rajagukguk & rohman (2020), febriani et al. (2020), purwasih (2020), solichah & fachrurrozie (2019), jao & ho (2019), kusamadewi (2018), yuliarti & yanto (2017), saputra (2016), pratanda & kusmuriyanto (2014), and sonia fitriani (2013). the renewal of this research is located in the object of research conducted at state-owned enterprises (soes) listed on the indonesia stock exchange in 2017-2019. the selection of state-owned enterprises as the object of research because of the case related to the application of accounting conservatism has occurred in one of the state-owned enterprises, namely pt. garuda indonesia (persero) tbk in 2018. financial statements of pt. garuda indonesia in 2018 recorded one of the transactions that have been recognized as revenue. the case at garuda indonesia shows the management's lack of prudence in presenting financial statements resulting in an overstatement of profit in 2018 (el-haq et al., 2019). based on inconsistencies in the results of the study on the influence of the proportion of independent board of commissioners, leverage, and size of the company on accounting conservatism, as well as cases related to the lack of prudence of the company's management in financial reporting on one of the state-owned enterprises. the purpose of this study is to test the influence of the proportion of independent commissioners, leverage and size of the company on accounting conservatism in state-owned enterprises registered in idx in 2017-2019. the result of this study is helpful in adding references to research on accounting conservatism which is influenced by the proportion of independent commissioners, leverage, and size in state-owned enterprises (bumn). in addition, the results of this study can be considered by management for the application of accounting conservatism in presenting financial reports so as to produce quality reports and assist companies in making decisions. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 259-270 261 figure 1. framework the existence of an independent commissioner in a company is very important related to monitoring the performance of management. a high proportion of independent commissioners in a company can disclose information more widely and can reduce agency costs (rajagukguk & rohman, 2020). so, the greater the proportion of independent commissioners in a company, the higher the level of conservatism desired because of the requirements for higher quality financial information (pratanda & kusmuriyanto, 2014). this is in accordance with research conducted by rajagukguk & rohman (2020), pratanda & kusmuriyanto (2014), and sonia fitriani (2013), that the proportion of independent commissioners has an effect on accounting conservatism. h1: the proportion of independent commissioners has a positive impact on accounting conservatism. companies that have high debt will choose the application of accounting conservatism (sugiarto & nurhayati, 2017). this is also evident in research conducted by jao & ho (2019), varadina & diatmika (2018), yuliarti & yanto (2017), r. e. saputra (2016), and dewi & suryanawa (2014) that leverage has a positive effect on accounting conservatism. h2: leverage has a positive impact on accounting conservatism. large companies will incur high political costs. so to reduce these political costs, the company applies the concept of accounting conservatism. this has also been proven by solichah & fachrurrozie (2019), kusamadewi (2018), and aristiyani & wirawati (2013) that firm size has a positive effect on accounting conservatism. h3 : size has a positive impact on accounting conservatism. research methods the type of research is associative. the population of this research is state-owned enterprises (bumn) registered in idx in 2017-2019. determination of samples using a purposive sampling method. the criteria for determining samples in this study are as follows: 1. state-owned enterprises registered in idx in 2017-2019. 2. state-owned enterprises that have published annual reports for the period 2017-2019. 3. the company's annual report has included the completeness of data related to the needs of research variables. 4. companies with extreme data are carried out outliers. proportion of independent commissioners (x1) leverage (x2) size (x3) accounting conservatism (y) analysis the impact of the proportion of independent commissioners, leverage, and size on the accounting conservatism of state-owned enterprises (bumn) sri wahjuni latifah and saskiya sasa difananda 262 the dependent variable in this study was accounting conservatism. variable measurement refers to research hayn & givoly (2000) which is also used by andreas et al. (2017). the formula used is as follows: 𝐶𝑂𝑁𝐴𝐶𝐶 = (𝑁𝐼𝑂+𝐷𝐸𝑃−𝐶𝐹𝑂)×(−1) 𝑇𝐴 ………………………. 1) an independent variable is a variable that affects a bound variable, either positively or negatively (sekaran & bougie, 2017). here are the independent variables and their measurements: 1. the proportion of independent commissioners (x1) the proportion of independent commissioners is the number of independent commissioners and is measured by the percentage of the number of independent commissioners divided by the total number of commissioners. formula used: 𝑃𝐷𝐾𝐼 = 𝑇𝑜𝑡𝑎𝑙 𝑜𝑓 𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡 𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠 𝑇𝑜𝑡𝑎𝑙 𝑚𝑒𝑚𝑏𝑒𝑟𝑠 𝑜𝑓 𝑡ℎ𝑒 𝑏𝑜𝑎𝑟𝑑 𝑜𝑓 𝑐𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠 …………….2) 2. leverage (x2) leverage is the ratio of total debt to total company assets. formula used: 𝐷𝐸𝑅 = 𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦 ×100% ……………….3) 3. size (x3) company size is a measure of the wealth owned by the company and the determination of the size of the company. formula used: 𝐹𝑖𝑟𝑚 𝑆𝑖𝑧𝑒 = 𝐿𝑛 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 ………………4) the type of data used in this study is secondary data accessed through the idx official website, namely www.idx.co.id. data acquisition techniques are documentation. besides, data analysis techniques are multiple regression analysis methods using the stata15 application. the stages in analyzing the data are as follows: 1. data tabulation data tabulation is an activity to collect secondary data for research needs. secondary data such as financial reports and annual reports of state-owned enterprises (bumn) during the 2017-2019 period. 2. descriptive statistical analysis descriptive statistics in this study described through the average value (mean), standard deviation, maximum, and minimum. 3. classic assumption test a. normality test b. multicollinearity test c. heteroskedastisitas test d. autocorrelation test 4. hypothesis test a. coefesien determination test (r2) b. partial test (t) c. simultaneous test (f) jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 259-270 263 the equation of multiple regression models is as follows: 𝑌 = 𝛼 + 𝑏1𝑋1 + 𝑏2𝑋2 + 𝑏3𝑋3 + 𝑒 …………5) description: y = accounting conservatism a = konstanta b = regression coefesien x1 = the proportion of independent commissioners x2 = leverage x3 = size e = error results and discussion overview of research data state-owned enterprises (bumn) are business entities in which the state is the owner of all or most of the company's capital derived from the state's separated wealth (indonesia, 2003). table 1. stages of research sample selection no criteria total 1 state-owned enterprises (bumn) listed on the indonesia stock exchange (idx) in 2017-2019. 25 2 state-owned enterprises that do not publish financial statements for the period 2017-2019. 0 3 companies that do not have complete data related to research variables. 0 4 companies are outliers because of extreme data. 8 total samples 17 year of observation (3) 51 source: data processed, 2021 based on the data above, it is known that 75 companies are the population in this study. after being selected based on specific criteria, a sample of 51 company data was obtained. in the first and second criteria, all state-owned enterprises have met the criteria. in the third criterion, based on the company categorized as an outlier in this study, eight companies that were declared outliers had to be excluded from the research object. companies declared outliers such as pt bank rakyat indonesia (persero) tbk, pt bank tabungan negara (persero) tbk, pt elnusa tbk, pt garuda indonesia (persero) tbk, pt kimia farma (persero) tbk, pt krakatau steel (persero) tbk, pt timah tbk, and pt telekomunikasi indonesia tbk. the result of descriptive statistical test table 2. the result of descriptive statistical test n minimum maximum mean std. deviation pdki 51 0,000 0,80 0,3593 0,16172 lev 51 0,417 9,78 2,6651 2,27380 up 51 22,721 36,50 30,8888 2,67690 konv_akt 51 -0,350 0,039 -0,1203 0,10914 valid n (listwise) 51 source: data processing results by stata15, 2021 analysis the impact of the proportion of independent commissioners, leverage, and size on the accounting conservatism of state-owned enterprises (bumn) sri wahjuni latifah and saskiya sasa difananda 264 based on the results, the amount of data (n) in this study is 51 samples of companies derived from the financial report data of state-owned enterprises listed on idx in 2017-2019. the results of the analysis can be seen in the following details: 1. the proportion of independent commissioners based on the descriptive statistical tests obtained the lowest value (minimum) of the proportion of independent commissioners is 0.000, this value is owned by the company pt waskita beton precast tbk in 2017, 2018, and 2019. the highest value (maximum) is 0.80, this value is owned by pt bank pembangunan daerah jawa barat dan banten tbk. also, the average value (mean) obtained is 0.3593 with a standard deviation value (std. deviation) of 0.16172. the analysis results showed that the mean is greater than the standard deviation value, which means homogeneous data where the average value of the proportion of independent commissioners has a low deviation rate. 2. leverage based on the descriptive statistical tests obtained the lowest value (minimum) leverage is 0.417, pt bukit asam tbk owns this value in 2019, meaning the company has a low level of debt and risks borne by the company is low because of the leverage obtained 42.7%. while the highest value is 6.08 owned by pt bank pembangunan daerah jawa barat dan banten tbk, which means the company has a high level of debt, and the risk borne by the company is also high. also, the average value (mean) obtained is 2.6651, which means that state-owned enterprises generally have higher debt than their equity because the ratio is 2.6651 compared to 1.00. while the standard deviation value (std. deviation) is 2.27380. 3. size based on descriptive statistical tests obtained the lowest value (minimum) size value is 22,721 from the company pt gas negara tbk in 2019. while the highest value (maximum) is 36.50 obtained from the company pt bank negara indonesia (persero) tbk in 2017. also, the mean obtained is 30.8888 with a standard deviation of 2.67690. the difference between pt gas negara tbk in 2019 and pt bank negara indonesia in 2017 has a big difference. based on this, it is known that the size of state-owned enterprises is small and some are large. 4. accounting conservatism based on the descriptive statistical tests obtained the lowest accounting conservatism value (minimum) is -0.350, the value is owned by pt semen indonesia (persero) tbk, which means that pt semen indonesia (persero) tbk implements the lowest principle of accounting conservatism. while the highest value (maximum) is 0.039 owned by the company pt jasa marga (persero) tbk in 2017 which means that the company applies the highest principle of accounting conservatism compared to other state-owned enterprises. also, obtained an average value (mean) of -0.1203 with a standard deviation value (std. deviation) of 0.10914 this means that the data is heterogeneous because the distribution of data varies so that the average accounting conservatism has a high level of deviation. the results of classic assumption test 1. normality test based on the table, it can be known the reciprocal probability value > 0.05 which is 0.2835. this suggests that the data used in this study is normal. as for the skewness and kurtosis test values are said to be distributed normally if the value obtained is between -2 and 2. based on the results of the analysis in the table above, it can be known that the residual skewness value of 0.1868 and kurtosis 0.4209 which means it is still between -2 and 2, it can be said that the data is normally distributed. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 259-270 265 table 3. the result of normality test variable obs pr(skewness) pr(kurtosis) adj chi2(2) prob>chi2 res 51 0,1868 0,4209 2,52 0,2835 source: data processing results by stata15, 2021 2. multicollinearity test table 4. the result of multicollinearity test variable collinearity statistics conclusion tolerance vif pdki 0,529 1,89 no multicollinearity occurs lev 0,640 1,56 no multicollinearity occurs up 0,738 1,36 no multicollinearity occurs source: data processing results by stata15, 2021 based on the table above, known tolerance values for the proportion of independent commissioners, leverage, and company size of 0.529, 0.640, and 0.738 are > 0.10 and vif respectively 1.89, 1.56, and 1.36 < 10, meaning that there is no multicollinearity between independent variables. 3. heteroskedastisitas test table 5. the result of heterokedastisitas test prob. chi-square conclusion constant 0,2990 does not occur heteroskedasticity source: data processing results by stata15, 2021 based on the results of the heteroskedasticity test in table above, it is known that the significance value of 0.2990 > 0.05, which means that there is no heteroskedasticity and a good regression model. 4. autocorrelation test table 6. the result of autocorrelation test model durbin-watson conclusion 1 0,1078 no positive autocorrelation source: data processing results by stata15, 2021 based on table 6 above, the durbin-watson value obtained by 0.1078, a comparison using significance value 5%, sample number 51 (n) and a number of independent variables 3 (k=3), then in the table durbin-watson will get du value of 1.6754 and dl of 1.4273. from these results, it is known that the value of durbin watson is below the value of dl or 0 < 0.1078 < 1.4273. then it can be said that there is no positive autocorrelation. hypothesis test 1. coefesien determination test (r2) based on the coefesien determination test results, the adjusted r-square value is 0.3185 or 31.85%. this shows that 31.85% of variations in accounting conservatism can be explained by variable proportions of independent commissioners, leverage, and company size while the remaining 68.15% is explained by other variables outside the model studied. analysis the impact of the proportion of independent commissioners, leverage, and size on the accounting conservatism of state-owned enterprises (bumn) sri wahjuni latifah and saskiya sasa difananda 266 table 7. the result of r2 test r-squared adj r-squared constant 0,3594 0,3185 source: data processing results by stata15, 2021 2. simultaneous test (f) table 8. the result of f test prob > f conclusion constant 0,0001 model built between each dependent variable against the dependent variable has been good source: data processing results by stata15, 2021 based on table above the test value f is 0.0001 which is smaller than 0.05, so it can be concluded that independent variables that are the proportion of independent board of commissioners, leverage, and size of the company simultaneously or jointly affect accounting conservatism. thus, it can be concluded that the model built between each dependent variable against the dependent variable has been good. 3. partial test (t) table 9. the result of partial significance test (t) var coef. std. err. t p>|t| [95% conf. interval] pdki 0,029 0,098 0,30 0,768 -0,1689 0,2274 lev 0,019 0,008 2,58 0,013 0,0043 0,0353 up 0,010 0,006 1,76 0,085 -0,0014 0,0209 _cons -0,485 0.165 -2,95 0,005 -0,8157 -0,1537 source: data processing results by stata15, 2021 the results of the t-test on each independent variable are as follows: a. proportion of independent board of commissioners the variable significance value of the proportion of independent commissioners is 0.768, which means that sig skm (x1) > 0.05. thus it can be concluded that the variable proportion of the independent board of commissioners has no impact on accounting conservatism or hypothesized 1 (h1) is rejected. b. leverage the value of leverage significance is 0.013, meaning that sig lev (x2) < 0.05. then it can be concluded that leverage variables affect accounting conservatism or hypothesis 2 (h2) accepted. c. company size the value of the significance of the company size of 0.085, meaning sig up (x3) > 0.05. it can then be concluded that the company's variable size has no impact on accounting conservatism or the 3 (h3) hypothesis is rejected. in addition to the partial test results (statistical test t), the analysis results in table 9 can also be seen for analysis of multiple linear regressions in the coef column. based on the analysis obtained, the double linear regression equation is as follows: 𝑌 = 𝛼 + 𝑏1𝑋1 + 𝑏2𝑋2 + 𝑏3𝑋3 + 𝑒 ………………………..6) y = -0,485 + 0,029pdki + 0,019lev + 0,010up + 𝑒 ……..7) jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 259-270 267 the equation can be described as follows: a. a variable proportion of independent commissioners who have a regression coefesien value of 0.029 means that each quantitative increase in the proportion of independent commissioners by 1 unit assuming other independent variables remain, conservatism will increase by 0.029 units. b. a leverage variable that has a regression coefesien value of 0.019 means that every quantitative increase in leverage of 1 unit assuming other independent variables remain, conservatism will increase by 0.019 units. c. variable size of companies that have a regression coefesien value of 0.010 means that each quantitative increase in the size of the company by 1 unit assuming other independent variables remain, conservatism will increase by 0.010 units. discussion table 10. the result of hypothesis test code hypothesis results h1 the proportion of independent commissioners has a positive impact on accounting conservatism. rejected h2 leverage has a positive impact on accounting conservatism accepted h3 size has a positive impact on accounting conservatism. rejected 1. the impact of the proportion of independent commissioners on accounting conservatism based on the results of the first hypothesis (h1), the proportion of independent commissioners does not affect accounting conservatism. this can be seen from the significant value in the t-test or partial test which is worth 0.768. based on the test, it is known that 0.768 > 0.05, which means hypothesis 1 (h1) is rejected. this is in line with the research conducted by febriani et al. (2020) and purwasih (2020) which indicates that variable proportions of the independent board of commissioners do not affect accounting conservatism. according to febriani et al. (2020), the proportion of commissioners is considered to have an abnormal level of control, besides that the existence of independent commissioners only meets formal policies. according to purwasih (2020), the absence of independent commissioner influence accounting conservatism because independent commissioners are parties from outside the company that causes information obtained by independent commissioners is also relatively limited. therefore, the role of independent commissioners in improving the company's performance is less impactive. this indicates that the level of supervision and application of conservatism by independent commissioners is not impactive. according to agency theory, one of the actions taken by the principal to achieve its functions and objectives is to report profits with the aim of maximizing personal or company interests with accounting methods using the principles of accounting conservatism. in bumn, it turns out that the principals represented by the board of independent commissioners does not focus on profit reporting but is more concerned with the public interest or the interests of the state. however, the results of this study are not in line with the results of research conducted by rajagukguk & rohman (2020), pratanda & kusmuriyanto (2014), and sonia fitriani (2013) which gets the result that the proportion of independent commissioners affects accounting conservatism. analysis the impact of the proportion of independent commissioners, leverage, and size on the accounting conservatism of state-owned enterprises (bumn) sri wahjuni latifah and saskiya sasa difananda 268 2. the impact of the leverage on accounting conservatism based on the results of the second hypothesis, leverage affects accounting conservatism. this can be seen from the significant value in the t-test of 0.013. based on the test, it is known that 0.013 < 0.05 which means hypothesis 2 (h2) is accepted. this is in line with research conducted by jao & ho (2019), yuliarti & yanto (2017), saputra (2016), and pratanda & kusmuriyanto (2014) that leverage positively affects accounting conservatism. according to jao & ho (2019), the high level of corporate debt makes creditors have the right to supervise the operation of the company and creditors can also demand the application of the principle of conservatism in financial reporting because creditors are interested in the security of refunds lent. besides, according to yuliarti & yanto (2017), the higher leverage, the greater the company's financial obligations. based on the results of descriptive statistical analysis, it is known that the average value (mean) leverage in state-owned enterprises during the period 2017-2019 is 2.439342, which means that state-owned enterprises, in general, have higher debt than their equity because the ratio is 2.6651 compared to 1.00. due to high debt, creditors tend to encourage companies to apply the principle of conservatism in financial reporting for the security of the funds they lend. this is in accordance with agency theory that companies that have large amounts of debt will take actions of conservatism to maintain the trust of lenders. however, this is not in line with the research conducted by solichah & fachrurrozie (2019) and kusamadewi (2018) leverage negatively affects accounting conservatism. 3. the impact of the size on accounting conservatism based on the results of the third hypothesis, the size of the company does not affect accounting conservatism. this can be seen from the significant value in the t-test of 0.085. based on the test, it is known that 0.085 > 0.05 which means hypothesis 3 (h3) is not accepted or rejected. this is in line with the research conducted by yuliarti & yanto (2017) that the size of the company does not affect accounting conservatism. according to yuliarti & yanto (2017), company size has no impact on accounting conservatism, which means the size of the company does not guarantee the company applies the principle. the larger the size of the company is not accompanied by the increase or decrease in the value of conservatism. besides, according to tista & suryanawa (2017), negative relationships are caused by large companies having complex activities so institutions tend to choose a more aggressive and optimistic strategy in the face of uncertainty and end up at a high-profit value. in contrast to small companies that avoid political costs because of the need for funds to grow their businesses. based on the phenomenon that occurred in the company pt garuda indonesia tbk in 2018 that does not apply the principle of accounting conservatism, this shows that the large size of the company does not affect the institutional company to apply the principle of conservatism. the application of accounting conservatism in state-owned enterprises is contrary to positive accounting theory especially for the hypothesis of political costs where large companies are more sensitive to political costs so tend to apply the principle of accounting conservatism. in accordance with positive accounting theory, that political costs occur because of the interests between the company and government. the larger the size of the company, the manager will tend to coose a procedur that shifts the reporting of current period earnings to future periods to reduce these political costs. in contrast to small companies, which avoid political costs because of the need for funds to develop their businesses. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 259-270 269 the results of this study are also not in line with the research conducted by purwasih (2020), solichah & fachrurrozie (2019), and kusamadewi (2018), which suggests that the size of the company positively affects accounting conservatism. conclusions and suggestion this study intends to analyze the impact of the proportion of independent commissioners, leverage, and size of companies on accounting conservatism on state-owned enterprises (bumn) for the period 2017-2019. based on the results, it can be concluded that leverage has a positive impact on accounting conservatism. meanwhile, the variable proportion of independent board of commissioners and company size does not affect accounting conservatism. simultaneously, the proportion of independent board of commissioners, leverage, and size has a simultaneous influence on accounting conservatism with a coefesien determinant value of 31.85% and another 68.15% influenced by other variables. the research implication that researchers can give is as follows:researchers can then add research variables that influence accounting conservatism in state-owned enterprises. researchers can then add different research periods with researchers to get better results. based on the research that has been done by the researcher, the limitation in this study is the value of th coefficient of determination (adjusted r2) of 31.85% which indicates that there are other 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(2017). the effect of leverage, firm size, managerial ownership, size of board commissioners and profitability to accounting conservatism. accounting analysis journal, 6(2), 173–184. https://doi.org/10.15294/aaj.v6i2.16675 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.231-244) e-issn 2303-0364 231 the effect of fraud triangle in detecting financial statement fraud zakharia sabatian1)*, francis m. hutabarat2) universitas advent indonesia1, 1,2) zakharia3107@gmail.com1), fmhutabarat@unai.edu2) abstract financial statements are a form of a report presented by a company that shows the financial performance of the company. in many cases of financial report fraud committed by public accounting firm, they beautify the financial statements so that many investors are interested in the company. therefore, this study aims to examine the influence of the fraud triangle factor in detecting fraudulent financial statements. the object of this study uses the financial statements of the cigarettes and cosmetics subsectors that are listed on the indonesia stock exchange in the period 2016-2018. this study uses thirty sample data using purposive methods based on criteria. data analysis using logistic linear regression analysis. the results showed that rationalization had a significant effect on financial statement fraud. meanwhile, financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, nature of industry have no significant effect on financial statement fraud. keywords: fraud, pressure, opportunity, rationalization, financial statement fraud *corresponding author email: zakharia3107@gmail.com doi: https://doi.org/10.33369/j.akuntansi.10.3.231-244 introduction a company aims to seek as much profit or profit as possible. many of the foreign or local companies use improper methods to obtain these benefits, one of them cheating on financial statements. financial statements are reports prepared by the company and can be a tool for management, even for investors to see the financial condition of the company. financial statements have the objective of providing information about the entity's financial performance, financial position, and cash flows. financial reports can show management's responsibility for the use of resources entrusted to it, and financial reports are very useful for users of financial statements in making economic decisions (ikatan akuntan indonesia, 2015). from the definition stated above that the financial statements are also reported as a form of corporate accountability to the providers of resources, therefore the company is required to use these resources so that they can obtain the benefits that investors expect. fraudulent financial statements are mistakes made intentionally in making financial reports, such as overstatement and others. report fraud can be intentional or negligent in reporting financial statements, where the financial statements are presented not following the principle of generally acceptable accounting (oktarigusta, 2017). fraudulent financial statements can occur due to many factors, and usually, management wants the company to look good in financial terms. the act of manipulating financial statements is a form of fraud. where financial reporting fraud is an attempt made deliberately by companies to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements (sihombing & rahardjo, 2014a). the phenomenon of fraud has occurred in many cases of fraudulent financial statements, so this is an urgent matter, since the phenomenon is about fraud cases many managers and decisions maker needs to know how to look at and determine whether it is a fraud case or not. mailto:zakharia3107@gmail.com mailto:fmhutabarat@unai.edu mailto:zakharia3107@gmail.com https://doi.org/10.33369/j.akuntansi.10.3.231-244 the effect of fraud triangle in detecting financial statement fraud zakharia sabatian and francis m. hutabarat 232 thus, the m score is one of the ratios that can be used by managers and decision-makers as a tool to make decisions whether there is fraud or not. such as the case is taken from cnbc indonesia about financial statements that have incorrect results of audits. this case was carried out by kap purwanto, sungkoro, and surja (member of ernst and young global limited / ey). kap purwanto, sungkoro, and surja cheated financial statements at pt hanson internasional by overstatement revenue of rp 613 billion. in addition to kap purwanto, sungkoro, and surja, there are also kap satrio, bing, eny & partners (deloitte indonesia partners). in october 2019 they were found to have given the wrong opinion to pt snp finance (ayuningtyas, 2019). so that many parties are harmed, especially investors. the indonesian accounting association has made psak (statement of financial accounting standards), this function so that financial reports can be reported properly and prevent fraud in financial statements. this study uses an independent variable, namely, the fraud triangle. the concept of the fraud triangle is divided into three, namely, pressure, opportunity, and rationalization. this theory was made by cressey (1953) and is still used by researchers today. until now, fraud in financial reports still occurs frequently, so researchers try to use the fraud triangle concept with “pressure” which can be categorized into four conditions, namely: first, financial stability using achange proxy. because developing companies generally require a lot of assets and companies want to see their development quickly, they are prone to fraud in the asset division. second, external pressure uses lev proxy. because companies that have a high level of debt will have a low repayment capacity and they will also find it difficult to get additional through loans, therefore a high level of debt will allow management to commit fraud. third, personal financial need using oship proxy. because the executive has a financial or share the role in the company he leads, it will be very prone to financial statement fraud because all investors or shareholders want good financial reports. forth, financial target uses roa as a proxy. because every company has an important goal of making a profit. in generating profits, every company needs to pay attention to principles so that the profits generated can be accounted for. profitability is a measure to see the company's ability to generate profits. from various profitability ratios, roa and roe are often used to measure a company's ability to generate profits. and roa is a ratio that describes, in general, the company's ability to generate profits based on total assets. “opportunity” can be categorized into two conditions, namely: first, nature of industry using inventory proxy. because if the company has a larger amount of inventory than the previous year, it means that the company's finances have settled in the inventory and the company's financial turnover is disrupted. thus, management will have the incentive to commit fraud so that the company's performance can still look good in the eyes of investors and other parties. second, ineffective monitoring using bdout proxy. ineffective is the condition of a company that does not have or lacks supervision of management so that management can be more flexible to commit fraud. therefore, the importance of supervision from external parties, namely independent commissars. if there is less supervision from external parties, the chances of management committing fraud will be greater. “rationalization” using tata proxy, because the accrual concept is being able to record transactions even though there is no cashout or in, that's when management can commit fraud. as research conducted by oktarigusta (2017), it is written that rationalization is proxied by total accrual to total asset and supervision effectiveness which is proxied by the number of independent commissioners (bdout) has an effect on fraud in financial statements. however, research conducted by (nugraheni & triatmoko, 2016) states that effective monitoring, which is proxied by the number of independent commissioners, does not affect fraud in financial statements. so, from the previous research gap, this study aims to see the effect of financial stability, external pressure, personal financial need, financial targets, effective monitoring, jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.231-244) e-issn 2303-0364 233 nature of industry, rationalization of fraudulent financial statements in the cigarette, and cosmetics subsector companies for the period 2016-2018. and thus it is hoped that managers and decision-makers can see the relationship between the fraud triangle in this study with changes that can occur in fraudulent acts in companies that are proxied by the m-score. theoretical framework and hypothesis fraudulent financial statement a fraudulent financial statement is often said to be a form of fraud that has the most detrimental impact (reskino & anshori, 2016). financial statement fraud is an act that is intentionally carried out by a party or makes a mistake in the presentation of the financial report and has a material error value (annisya et al., 2016). according to (koroy, 2008), if an act is deliberate and the action is not detected by the auditing process, this can have a very detrimental and flawed effect on the financial reporting process, the existence of fraud has serious consequences and brings many losses to the company. beneish m-score model the beneish m-score model is a model developed using logistic regression and this model uses eight financial ratios. the eight financial ratios contained in the model are determined and tested using the principal component analysis and this model is useful for predicting fraudulent financial statements earnings management (beneish, 1999). sales general administrative index (sgai), days sales receivable index (dsri), leverage index (lvgi), gross margin index (gmi), depreciation index (depi), sales growth index (sgi), total accruals to total assets (tata), and the asset quality index (aqi) are the eight ratios in the mscore model. the eight ratios are then entered into the formulation and if the beneish m-score value is greater than -2.22 it has the predicate of containing fraud (tarjo & herawati, 2015). beneish (1999) also states that all variables have a significant positive relationship with fraudulent financial statements. triangle fraud fraud is an action taken to seek profit unnaturally. fraud is also a serious problem that occurs in many countries, by all means, do it. especially now that cases of fraud are becoming more prevalent among companies going public, therefore the fraud case must be a concern for many people, especially for academics (irianto & noviati, 2018). cressey said that the fraud triangle consisting of pressure, opportunity, and rationalization can explain why people commit fraud. pressure can be likened to a source of heat that makes fire or a fraud act, and there is also research that says that opportunity is a fuel that keeps a fire burning or a fraud action that occurs. while rationalization is likened to oxygen or an act of violation (lister, 2007). in the sas statement, no.99 pressure can be categorized into four conditions, namely: financial stability, external pressure, personal financial needs, and financial targets. opportunity can be categorized into two conditions, namely: nature of industry and effective monitoring. financial stability and fraudulent financial fraud financial stability is a state of company financial stability. when the company's finances are unstable, management is required to keep the company's finances stable. in no. sas 99, when the financial stability or profitability is poor or below average due to the economic situation, industry, or the situation of the operating entity, managers will experience pressure to commit financial statement fraud (skousen & twedt, 2009). this is what makes management commit fraud on the financial statements, especially in terms of assets, usually, a growing company requires more assets to develop its business. the growth of changes in the effect of fraud triangle in detecting financial statement fraud zakharia sabatian and francis m. hutabarat 234 company assets is often used as a form of fraudulent financial reporting by management (aprilia et al., 2017), therefore assets can be categorized as fraudulent. financial stability can be measured or proxied using ‘achange’, which is the percentage change in assets during the last two years before the occurrence of fraud (maghfiroh et al., 2015). the results of research conducted by (aprilia et al., 2017) and (listyaningrum et al., 2017), said that financial stability has a positive effect on financial statement fraud. based on previous theory and research, financial stability can be used to detect fraudulent financial statements. h1: financial stability has a positive effect on financial statement fraud. external pressure and fraudulent financial fraud external pressure is the pressure given by a third party to meet the expectations of a third party (daljono, 2013). companies that are under excessive pressure need additional sources of funds through debt. when management experiences a debt covenant violation, the manager will rely more on discretionary accruals, which then levels the debt with an increase in discretionary accruals. furthermore, managers will feel that this pressure occurs because of the additional need to obtain more debt to remain competitive (oktarigusta, 2017). the company's need for external financing will be related to cash from operating activities (skousen & twedt, 2009). therefore, external pressure can be proxied using the leverage ratio. the results of research conducted by (nugraheni & triatmoko, 2016) and (utama et al., 2018) stated that external pressure has a positive effect on fraudulent financial statements. based on previous theory and research, external pressure can be used to detect fraudulent financial statements. h2: external pressure has a positive effect on financial statement fraud. personal financial need and fraudulent financial fraud personal financial need in this research refers to the financial needs of shareholders owned by company executives, namely, the board of commissioners, the board of directors, and others. when company executives have a strong financial role in the company, the personal financial needs of the company executives will also influence the company's financial performance (molida, 2011). shares owned by executives can influence management policies when disclosing the company's financial performance (molida, 2011). therefore, the personal financial need can be proxied using the managerial ownership (oship) ratio. the results of research conducted by (oktafiana et al., 2019) and (t. p. sari & lestari, 2020) state that personal financial need has a positive effect on financial statement fraud. based on previous theory and research, the personal financial need can be used to detect financial statement fraud. h3: personal financial need has a positive effect on fraudulent financial statements financial targets and fraudulent financial fraud financial target is excessive pressure from management to achieve the company's financial targets (sholihah, 2014). company managers have a responsibility to perform the best and aim to achieve the financial targets that have been planned by the company (sihombing & rahardjo, 2014b). companies generally have financial objectives: faster profit growth, wider profitability, wider revenue growth, higher share, higher stock returns, rising share prices, more stable profits in recession periods, recognition as a blue-chip company. because of the many financial goals that must be met, management will have excessive pressure to achieve the company's financial targets or targets (robbins & mary, 2004). in this study, roa (return on assets) is an indicator of financial targets because this profitability ratio can measure the company's ability to achieve targeted profits with existing assets. the results of research conducted by (putri et al., 2017) and (agusputri & sofie, 2019) state that financial targets have a positive effect on financial statement fraud. based on jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.231-244) e-issn 2303-0364 235 previous theory and research, the financial target can be used to examine financial statement fraud. h4: financial targets have a positive effect on fraudulent financial statements. nature of industry and fraudulent financial fraud the nature of industry is the benchmark for a company in an industry. in a place where companies operate, the economic environment and industrial regulations often become one of the loopholes for companies to commit fraudulent financial statements (aulia, 2018). in the financial statements, the outdated inventory account, the balance is determined by the company, and the company as an internal party has more information so that this situation can be exploited by the company to become a loophole in committing fraud (apriyani & ritonga, 2019). the risk of financial statement fraud can be seen from the inventory account (skousen et al in mawarni, 2016). in this study, inventory is an indicator of the nature of industry because inventory accounts are usually assessed subjectively to estimate uncollectible accounts. the results of research conducted by (patimah, 2019) and (yulia, 2018) state that the nature of industry has a positive effect on financial statement fraud. based on previous theory and research, the nature of industry can be used to detect fraudulent financial statements. h5: nature of industry has a positive effect on financial statement fraud. ineffective monitoring and fraudulent financial fraud ineffective monitoring is the condition of a company that does not have an effective supervisor who can monitor the company's performance. poor supervision will provide an opportunity to conduct financial statement fraud (pamungkas, 2018). ineffective monitoring often occurs because of the dominance of management by a small group of parties. so that it opens up opportunities for managers to cheat financial statements (apriyani & ritonga, 2019). the way to overcome this problem is of course by providing supervision to the management. companies can give trust to external parties as supervisors because external supervisors have no relationship with management or investors. so it can be said that external parties are more independent (apriyani & ritonga, 2019). in this study, the proportion of independent commissioners becomes an indicator of effective monitoring because, the higher the proportion of independent commissioners, the less will they commit fraud. the results of research conducted by (aprilia et al., 2017) and (putri et al., 2017) state that ineffective monitoring has a positive effect on fraudulent financial statements. based on previous theory and research, effective monitoring can be used to detect fraudulent financial statements. h6: ineffective monitoring has a positive effect on fraudulent financial statements rationalization and fraudulent financial fraud one of the important components of fraud is rationalization. rationalization allows fraudsters to justify mistakes that have been made (s. t. sari et al., 2016). assessment and subjective decision making will be seen in the company's accrual value. a large amount of revenue in the total accrual value can cause the company to indicate financial reporting fraud, even when the total accrual value is greater than cash, it does not rule out the possibility of large revenue manipulation (agusputri & sofie, 2019). rationalization, which is proxied by the ratio of total accrual to total assets (tata), can justify actions in fraudulent financial statement activities. fraudulent financial statements are often due to management insisting on fraudulent accounting practices that they have committed which is reflected in the large number of accrual products that appear in financial reports (aprillia et al., 2015). the results of research conducted by (iqbal & murtanto, 2016) and oktarigusta (2017) state that rationalization has a positive effect on financial statement fraud. based on previous theory and research, rationalization can be used to detect fraudulent financial statements. the effect of fraud triangle in detecting financial statement fraud zakharia sabatian and francis m. hutabarat 236 h7: rationalization has a positive effect on financial statement fraud. methods this study uses a population of 7 cigarette subsector companies and 5 cosmetics subsector companies listed on the indonesia stock exchange for the period 2016-2018. this study uses a purposive sampling technique and has several criteria, including: 1. cigarette and cosmetics subsector companies listed on the idx. 2. the company has been listed on the idx starting one year before the research period (2015) and during the research period (2016-2018). 3. companies that have an audited annual report from 2016-2018. 4. the company did not experience delisting during the observation period. the samples obtained by researchers were 18 annual reports of cigarette companies and 12 annual reports of cosmetic companies. data collection uses documentation techniques by downloading annual reports obtained from the website www.idx.co.id. the data collected were obtained using ibm spss statistic 25 software and using logistic regression analysis techniques. here is a model of logistic regression that is used to test hypotheses: log 𝑝 1−𝑝 = α+β1achange+β2lev+β3oship+β4roa+β5inventory+β6bdout+β7tata+e explanation: log 𝑝 1−𝑝 = fraud activity α = regression constant β1 achange = assets change constant β2 lev = leverage constant β3 oship = managerial ownership constant β4 roa = return on assets constant β5 inventory = total inventory ratio constant β6 bdout = proportion of independent commissioners constant β7 tata = total accrual to total assets constant this study makes the fraud financial statement the dependent variable and is proxied by the beneish m-score formula. beneish m-score has several ratios to calculate it, namely, day sales index in accounts receivable, gross margin index, asset quality index, sales growth index, depreciation index, sales, and general administration expense index, leverage index, total accruals. table 1. beneish m-score ratio formula days sales in receivables index 𝐷𝑆𝑅𝐼 = (𝑁𝑒𝑡 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠 𝑡/𝑆𝑎𝑙𝑒𝑠 𝑡) (𝑁𝑒𝑡 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠 𝑡 − 1/𝑆𝑎𝑙𝑒𝑠𝑡 − 1) gross margin index 𝐺𝑀𝐼 = [(𝑆𝑎𝑙𝑒𝑠 𝑡 − 1 − 𝐶𝑜𝑔𝑠 𝑡 − 1)/𝑆𝑎𝑙𝑒𝑠 𝑡 − 1] [(𝑆𝑎𝑙𝑒𝑠 𝑡 − 𝐶𝑜𝑔𝑠 𝑡)/𝑆𝑎𝑙𝑒𝑠 𝑡 − 1] assets quality index 𝐴𝑄𝐼 = (𝑇𝐴 𝑡 − (𝐶𝐴 𝑡 + 𝑃𝑃𝐸 𝑡)/𝑇𝐴 𝑡) (𝑇𝐴 𝑡 − 1 − (𝐶𝐴 𝑡 − 1 + 𝑃𝑃𝐸 𝑡 − 1)/𝑇𝐴 𝑡 − 1) sales growth index 𝑆𝐺𝐼 = 𝑆𝑎𝑙𝑒𝑠 𝑡 𝑆𝑎𝑙𝑒𝑠 𝑡 − 1 depreciation index 𝐷𝐸𝑃𝐼 = [(𝐷𝑒𝑝𝑟𝑒 𝑡 − 1/(𝑃𝑃𝐸 𝑡 − 1 + 𝐷𝑒𝑝𝑟𝑒 𝑡 − 1)] [(𝐷𝑒𝑝𝑟𝑒 𝑡/(𝑃𝑃𝐸 𝑡 + 𝐷𝑒𝑝𝑟𝑒 𝑡)] jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.231-244) e-issn 2303-0364 237 after the eight ratios have been obtained, everything will be calculated using the following formula: m-score = -4.84 + 0.92dsri + 0.528gmi + 0.404aqi + 0.892sgi + 0.115depi 0.172sgai + 4.679data 0.327lvgi. if the result of m-score> -2.22, the company is categorized as cheating financial statements, and vice versa if the results of mscore <-2.22, the company is not categorized as cheating financial statements (mardianto & tiono, 2019). the independent variable in this study uses the fraud triangle, where the fraud triangle is divided into three parts, namely: pressure, opportunity, and rationalization (andriani, 2019). ‘pressure’ has four categories, namely: financial stability which is proxied by assets change (achange), external pressure which is proxied by leverage (lev), personal financial need which is proxied by managerial ownership (oship), and financial target which is proxied by using return on assets (roa). ‘opportunity’, has two categories, namely: nature of industry which is proxied by the ratio of total inventory (inventory), and ineffective monitoring which is proxied by the proportion of the number of independent commissarine boards (bdout). ‘rationalization’, which is proxied by the total accrual ratio (tata). table 2. fraud triangle ratio rumus assets change (achange) 𝐴𝑐ℎ𝑎𝑛𝑔𝑒 = 𝑇𝐴 𝑡 − 𝑇𝐴 (𝑡 − 1) 𝑇𝐴 𝑡 leverage (lev) 𝐿𝐸𝑉 = 𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 managerial ownership (oship) 𝑂𝑆𝐻𝐼𝑃 = 𝑇𝑜𝑡𝑎𝑙 𝐼𝑛𝑠𝑖𝑑𝑒𝑟 𝑆ℎ𝑎𝑟𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝑂𝑟𝑑𝑖 𝑆ℎ𝑎𝑟𝑒𝑠 𝑂𝑢𝑡𝑠𝑎𝑛𝑑𝑖𝑛𝑔 return on assets (roa) 𝑅𝑂𝐴 = net income 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 total inventory ratio (inventory) 𝐼𝑁𝑉𝐸𝑁𝑇𝑂𝑅𝑌 = 𝐼𝑛𝑣𝑒𝑛 𝑡 𝑆𝑎𝑙𝑒𝑠 𝑡 + 𝐼𝑛𝑣𝑒𝑛 𝑡 − 1 𝑆𝑎𝑙𝑒𝑠 𝑡 − 1 the proportion of independent commissioners (bdout) 𝐵𝐷𝑂𝑈𝑇 = 𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡 𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠 𝐵𝑜𝑎𝑟𝑑 𝑜𝑓 𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠 total accrual to total assets (tata) 𝑇𝐴𝑇𝐴 = (𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 − 𝐶𝐹𝑂) 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 result this study has thirty samples and below are the results of the descriptive table. the table below shows descriptive statistics that contain the min, max, mean, and standard dev. table 3. statistics descriptive n min max mean stand. dev achange 30 -.20 .15 .0371 .06670 lev 30 .18 .76 .4124 .18438 oship 30 .00 .38 .0469 .10947 roa 30 -.18 .47 .0918 .14834 inventory 30 -.55 .10 -.0503 .17085 bdout 30 .20 1.00 .4472 .19981 sales and general adm expenses index 𝑆𝐺𝐴𝐼 = (𝑆𝐺&𝐴 𝐸𝑥𝑝 𝑡/ 𝑆𝑎𝑙𝑒𝑠 𝑡) (𝑆𝐺&𝐴 𝐸𝑥𝑝 𝑡 − 1/ 𝑆𝑎𝑙𝑒𝑠 𝑡 − 1) leverage index 𝐿𝑉𝐺𝐼 = [(𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏 𝑡 + 𝐿𝑜𝑛𝑔𝑇𝑒𝑟𝑚𝐷𝑒𝑏 𝑡)/𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 𝑡] [(𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏 𝑡 − 1 + 𝐿𝑜𝑛𝑔𝑇𝑒𝑟𝑚𝐷𝑒𝑏 𝑡 − 1)/𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 𝑡 − 1] total accrual to total assets 𝑇𝐴𝑇𝐴 = (𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 − 𝐶𝐹𝑂) 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 the effect of fraud triangle in detecting financial statement fraud zakharia sabatian and francis m. hutabarat 238 n min max mean stand. dev tata 30 -.19 .12 -.0230 .06446 the table above shows the characteristics of the variable in the study. fraud triangle is the independent variable with three components comprise of pressure, opportunity, and rationalization. pressure as the first fraud triangle has its component, they are achange, lev, oship, and roa. in terms of achange, it has a mean value of 0.0371 with a maximum value of .15. in terms of leverage, it has a mean value of 0.4124. in terms of managerial ownership, it has a mean result of 0.0469 or 4.69% with a maximum value of 38% ownership. in terms of roa, the result shows a mean of 9.18% means the maximum value of 47%. opportunity as the second fraud triangle has components such as inventory and bdout. in terms of inventory, the mean value is -0.0503 with a maximum value of .10. in terms of bdout, it has a mean value of 44.72. rationalization as the third fraud triangle has one component in the study which is tata. in terms of tata, the mean value is -0.0230 with a maximum value of 0.12 and a minimum value of -0.19. therefore, it is safe to say that companies in the consumption subsector consist of cigarettes and cosmetic companies have a good ability to gain profit in terms of roa, adequate terms of leverage, good proportion of ineffective monitoring in terms of a board director. rationalization has a subjective assessment of the company, subjective judgment and decision making will be reflected in the negative accrual value of the company table 4. table frequency fraud frequency % valid % cumulative % valid .00 23 76.7 76.7 76.7 1.00 7 23.3 23.3 100.0 total 30 100.0 100.0 based on the table above, the researcher used 30 samples of financial statements and used code 1, which means committing fraud, and code 0, which means not committing fraud. this table shows that there are 7 financial reports or 23.3% of financial reports that committed fraud and 23 financial statements or 76.7. % financial reports that did not commit as many frauds. table 5. lemeshow and hosmer test step ch-square df sgnfi 1 4.860 8 .772 table 5 shows the results of the model feasibility test, the hosmer and lemeshow test value of 4,860, and a significant value of 0.772. the significance value is greater than 5%, meaning that the model in this study is acceptable. table 6. -2 lg likelihood constant -2 log likelihood beginning -2 log-likelihood 32.679 ending -2 log-likelihood 13.716 the overall assessment of the model can be assessed by comparing the results between the beginning -2 lg likelihood and the ending -2 lg likelihood value. the log-likelihood value at the beginning was 32.679 and the log-likelihood value at the end decreased by 18.963 to 13.716. a decrease in log-likelihood indicates that the hypothesized model matches the data. the results of the overall model research can be seen in table 6. table 7. omnibus test ch-square df sg. step step 18.881 7 .009 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.231-244) e-issn 2303-0364 239 ch-square df sg. 1 block 18.881 7 .009 model 18.881 7 .009 the table shows that the value of the omnibus test was obtained by chi-square (a decrease in the value of -2 log-likelihood) of 18,881 with a significance of 0.009. the significance value obtained is smaller than the α level of 0.05, indicating the significant influence of the seven predictors in this study that together can explain the possibility of financial statement fraud. table 8. model summary step -2 lg likelihood snel r sqre & cox naglkerke r sqre 1 13.716a .467 .705 nagelkerke r square value shows the relationship of independent variables to the dependent variable. it can be seen from table 8 that shows the nagelkerke r square value of 0.705 which means that variations of pressure, opportunity, and rationalization can interpret fraud by 70.5%, while the other 29.5% is explained by other variables not included in the regression model. table 9. fraud prediction classification tablea observed predicted fraud percentage correct .00 1.00 step 1 fraud .00 21 2 91.3 1.00 3 4 57.1 overall percentage 83.3 the number of samples that did not commit fraud in table 4 there are 23 samples, but after being tested again in table 9, it is found that 21 samples did not commit fraud and 2 samples committed fraud again. and in table 4 7 samples committed fraud, but after being tested again, it turns out that there are 4 samples and 3 samples who did not commit fraud. based on this explanation, the overall value becomes (21 + 4) / 30x100% = 83.3%, where this result has an interpretation that the accuracy of this model is very good because it is close to 100%. table 10. regression logistic analysis variables in the equation b s.e. wald df sig. exp(b) step 1a achan ge -20.005 18.159 1.214 1 .271 .000 lev -5.674 6.752 .706 1 .401 .003 oship -48.899 37.272 1.721 1 .190 .000 roa -1.812 6.458 .079 1 .779 .163 inven tory -41.197 26.817 2.360 1 .124 .000 bdout -6.750 7.748 .759 1 .384 .001 tata 66.012 34.711 3.617 1 .057 46616292474 40085000000 0000000.000 constant 5.311 5.822 .832 1 .362 202.575 the results of the calculation of logistic regression analysis according to the table above, obtained the following equation: log = 5.311-20.005achange-5.674lev-48.899oship-1.812roa-41.197 inventory -6.750bdout+66.012tata the effect of fraud triangle in detecting financial statement fraud zakharia sabatian and francis m. hutabarat 240 interpretation: 1. the constant value of 5.311 shows that if achange, lev, oship, roa, inventory, bdout, and tata are assumed to be zero, then financial statement fraud (fraud) will increase. 2. from the results of the hypothesis test shows the variable regression coefficient of achange (-20.005), lev (-5.674), oship (-48.899), roa (-1.812), inventory (41.197), bdout (-6.750) are negative. this shows that the increase in achange, lev, oship, roa, inventory, bdout will decrease the financial statement fraud. 3. from the results of the hypothesis test shows the variable regression coefficient of tata (66.012) is positive. this shows that the increase in tata will increase the financial statement fraud. discussion the first hypothesis states that changes in total assets have a significant positive effect on fraud. variable achange which is a component of the first fraud triangle which is pressure shows a regression coefficient of -20.005 with a variable probability value of 0.271 which is greater than the significance level of 0.05 (5%). the test results showed that h1 was rejected, and showed that achange did not have a significant relationship with fraud in the financial statements of the cigarette and cosmetics sector companies on the idx. this significant value indicates that if the achange is high, it is not always followed by the occurrence of fraudulent activities. this research differed from previous research by (iqbal & murtanto, 2016) but the same as previous research by (oktarigusta, 2017). the second hypothesis states that leverage has a significant positive effect on fraud. the lev variable which is the first component of the fraud triangle, namely pressure, shows a regression coefficient of -5,674 with a variable probability value of .401 which is greater than the significance level of 0.05 (5%). the test results showed that h2 was rejected, and showed that lev did not have a significant relationship with fraud in the financial statements of cigarette and cosmetics sector companies on the idx. this significant value indicates that if the lev is high, it is not always followed by the occurrence of fraudulent activities. this research differed from previous research by iqbal & murtanto (2016) but the same with previous research by oktarigusta (2017). the third hypothesis states that managerial ownership has a significant positive effect on fraud. the oship variable which is a component of the first fraud triangle namely pressure shows a regression coefficient of -48.899 with a variable probability value of .190 which is greater than the significance level of 0.05 (5%). the test results showed that h3 was rejected, and showed that oship did not have a significant relationship with fraud in the financial statements of the cigarette and cosmetics sector companies on the idx. this significant value indicates that if the oship is high, it is not always followed by the occurrence of fraudulent activities. this research differed from previous research by iqbal & murtanto (2016) but the same with previous research by aprilia et al (2017). the fourth hypothesis states that return on assets has a significant positive effect on fraud. the roa variable which is a component of the first fraud triangle namely pressure shows a regression coefficient of -1.812 with a variable probability value of .779 which is greater than the significance level of 0.05 (5%). the test results showed that h4 was rejected, and showed that roa did not have a significant relationship with fraud in the financial statements of the cigarette and cosmetics sector companies on the idx. this significant value indicates that if the roa is high, it is not always followed by the occurrence of fraudulent activities. this research differed from previous research by iqbal & murtanto (2016) but the same with previous research by annisya et al (2016). jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.231-244) e-issn 2303-0364 241 the fifth hypothesis states that the total inventory ratio has a significant positive effect on fraud. the inventory variable which is a component of the second fraud triangle namely opportunity shows a regression coefficient of -41.197 with a variable probability value of .124 which is greater than the significance level of 0.05 (5%). the test results showed that h5 was rejected, and showed that inventory did not have a significant relationship with fraud in the financial statements of the cigarette and cosmetics sector companies on the idx. this significant value indicates that if the inventory is high, it is not always followed by the occurrence of fraudulent activities. this research differed from previous research by iqbal & murtanto (2016) but the same with previous research by annisya et al (2016). the sixth hypothesis states that supervision effectiveness has a significant positive effect on fraud. the bdout variable which is a component of the second fraud triangle namely opportunity shows a regression coefficient of -6.750 with a variable probability value of .384 which is greater than the significance level of 0.05 (5%). the test results showed that h6 was rejected, and showed that bdout did not have a significant relationship with fraud in the financial statements of the cigarette and cosmetics sector companies on the idx. this significant value indicates that if the bdout is high, it is not always followed by the occurrence of fraudulent activities. this research differed from previous research by iqbal & murtanto (2016) and oktarigusta (2017) but the same with previous research by aprilia et al (2017). the seventh hypothesis states that rationalization has a significant positive effect on fraud. the tata variable which is a component of the third fraud triangle namely rationalization shows a regression coefficient of 66.012 with a variable probability value of .057 which is smaller than the significance level of 0.01 (10%). the test results showed that h7 was accepted, and showed that tata has a significant relationship with fraud in the financial statements of the cigarette and cosmetics sector companies on the idx. this significant value indicates that if tata is high, it will be followed by the occurrence of fraudulent activities. this research came from previous research by iqbal & murtanto (2016) and oktarigusta (2017). conclusions and suggestion based on the result of this research the conclusion that is drawn from the study is that in terms of fraud triangle pressure, the proxy variable of pressure cannot explain the variability of fraud, since financial stability is not significantly affecting fraud, external pressure is not significantly affecting fraud, personal financial need is not significantly affecting fraud, and financial target is not significantly affecting fraud. in terms of fraud triangle opportunity, the proxy variable of opportunity cannot explain the variability of fraud, since the nature of industry is not significantly affecting fraud, and ineffective monitoring is not significantly affecting fraud. so, from this research, it can be seen that the opportunity and pressure that are proxied by using financial stability, external pressure, and personal financial needs, financial target, nature of industry, and ineffective monitoring do not influence financial statement fraud. it can also be said that if pressure and opportunity have a high value, the company does not necessarily commit fraud. in terms of fraud triangle rationalization, the proxy variable of rationalization can explain the variability of fraud, since rationalization is significantly affecting fraud. total assets to total accrual is directly proportional to fraud because it has a positive significant value. it can be concluded that the higher the total assets to total accrual the higher the probability of the company committing fraud. further research is recommended adding a few more variables that are proxy using the number of commissioners, the ratio of sales to receivables, changes in directors. further the effect of fraud triangle in detecting financial statement fraud zakharia sabatian and francis m. hutabarat 242 research is suggested to add samples of other sector companies such as manufacturing or trade. extend the period of the company under study. there are two implications in this research, the first is the theoretical implication, that is, this research is expected to increase knowledge about the influence of the fraud triangle indicator on the fraud financial statement. the practical implications are: for investors, considering investors who will invest, whether the company can be 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(2009). fraud score analysis in emerging markets. crosscultural management: an international journal. https://doi.org/10.1108/13527600910977373 tarjo, & herawati, n. (2015). application of beneish m-score models and data mining to detect financial fraud. procedia social and behavioral sciences, 211, 924–930. https://doi.org/10.1016/j.sbspro.2015.11.122 utama, i. g. p. o. s., ramantha, wayan, i., & badera, i. d. n. (2018). analisis faktor-faktor dalam perspektif fraud triangle sebagai prediktor fraudulent financial reporting. ejurnal ekonomi dan bisnis universitas udayana, 7(1), 251–278. https://ojs.unud.ac.id/index.php/eeb/article/download/33861/22153 yulia. (2018). pengaruh elemen fraud diamond theory dalam mendeteksi financial statement fraud (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 20122016). jurnal akuntansi publikasi universitas negeri padang, 6(3), 1–16. http://ejournal.unp.ac.id/students/index.php/akt/ article/download/3807/2467 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 247-258 247 share value differences pt. kimia farma tbk towards the acquisition of share events in pt. phapros tbk revi candra1), elmiliyani wahyuni s2), nailatul hanifah3) faculty of economics and islamic business batusangkar state islamic institute 1,2,3 , west sumatra revicandra@iainbatusangkar.ac.id 1, elmiliyaniwahyuni@iainbatusangkar.ac.id 2, nailatulhanifah114@gmail.com 3 abstract this study aims to determine whether there is a difference in the value of the shares of pt. kimia farma tbk. after the acquisition of pt. phapros tbk. the data used is the value of shares consisting of book value, market value, and the intrinsic value of shares of pt. kimia farma tbk, which was taken ten months before the acquisition of pt. phapros tbk. by pt kimia farma tbk. this study is a comparative study with a quantitative descriptive approach, data analysis using the wilcoxon signed-rank test. the results of this study indicate that the book value of pt. kimia farma tbk. which has a significant difference before and after the acquisition, while the indicators of the stock market value and the intrinsic value of pt. kimia farma tbk. does not have a significant difference before and after the acquisition event. keywords: acquisition; book value; market value; intrinsic value *corresponding author: email: revicandra@iainbatusangkar.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.3.247-258 introduction shares are certificate sheets that prove a person's ownership of a company that conducts a public offering (go public), and shareholders have the right to income and company assets. shares can also be interpreted as proof of ownership of a company in a certain nominal or percentage. shares are the number of units of cooperative capital that the same amount can be rotated in various ways of trading. the price can change at any time depending on the profits and losses or the company's performance (yuliana, 2010). stock is an indicator in determining the value of the company in the capital market. an increase in stock prices is identical to an increase in the prosperity of shareholders, and an increase in share prices is identical to an increase in firm value (fuad & dkk, 2006). there are three types of value known in stock valuation: book value, market value, and intrinsic value of shares (hartono, 2010). internal and external factors influence the determination of stock prices in a period. internal factors include announcements about marketing, production, sales, funding announcements, the board of directors, announcements of takeovers, announcements of investment, announcements of employment, and announcements of financial statements. external factors that affect stock prices include issues from abroad, legal and government announcements, political turmoil, and announcements of the securities industry (zulfikar, 2016). the announcement of the takeover became the most dominant factor in determining the share price. the takeover will affect the company's operational activities, financial performance, and both those who carry out the takeover or those who are taken over. the announcement of the acquisition is essential information in the industry because this activity is a merger of the strengths of two companies. the company will transfer technology, information, and expertise to improve the company's performance. the company is expected to win market competition through this strategy (liliana et al., 2016). mailto:revicandra@iainbatusangkar.ac.id1 mailto:1 mailto:elmiliyaniwahyuni@iainbatusangkar.ac.id2 mailto:2 mailto:nailatulhanifah114@gmail.com%203 mailto:revicandra@iainbatusangkar.ac.id1 https://doi.org/10.33369/j.akuntansi.11.3.247-258 share value differences pt. kimia farma tbk towards the acquisition of share events in pt. phapros tbk revi candra, elmiliyani wahyuni s, and nailatul hanifah 248 the acquisition of a company is carried out by buying the company's majority shares (controlling shares) so that the acquirer has the right to become the controlling shareholder. the general purpose of an acquisition is to increase the wealth of shareholders or owners, with the hope of providing prosperity for shareholders as indicated in the returns that investors will receive for the better after the merger (liliana et al., 2016). the main problems in every merger and acquisition transaction, including; 1) whether the transaction will create value for the shareholders of the acquiring company. 2) does the stock market react positively to transactions in the short term and, more importantly, does the acquirer's stock outperform in the long run (hazelkorn et al., 2004). (hazelkorn et al., 2004) the study found that mergers and acquisitions activities can play an essential role in creating the acquiring firm's value. (as’ari et al., 2019) the results of the study show that the acquisition has a positive effect on return on 86 assets (roa). (shleifer & vishny, 2003)developed a model that predicts that acquisition activity is driven by managers who take excessive market advantage of their firms. pt. kimia farma tbk. has signed a conditional share sale and purchase with pt. phapros tbk. on february 13, 2019. pt. kimia farma tbk. buy shares of pt. phapros tbk. as many as 476,901,860 shares, which is 56.77% shares. on march 27, 2019, pt. kimia farma tbk. has officially acquired pt. phapros tbk. with an acquisition value of rp. 1.36 trillion. at the time of acquiring the share price of pt. kimia farma tbk. is rp. 3,560. table 1. stock price movement of pt. kimia farma tbk. before and after acquisition before acquisition share price after acquisition share price may 2018 2,540 april 2019 3,000 june 2018 2,360 may 2019 3,390 july 2018 2,330 june 2019 3,360 august 2018 2,360 july 2019 3,200 september 2018 2,550 august 2019 3,060 october 2018 2,450 september 2019 2,900 november 2018 2,500 october 2019 2,770 december 2018 2,600 november 2019 1,735 january 2019 2,950 december 2019 1,250 february 2019 3,190 january 2020 1,000 source: idx.co.id stock price movements of pt. kimia farma, before the acquisition, had the lowest share price in june 2018 at rp. 2,330 and the highest share price in february 2019 at rp. 3,190. while the movement of the stock price of pt. kimia farma, after the acquisition, had the lowest share price in january 2020 at rp. 1,000 and the highest share price in may 2019 at rp. 3390. pt. kimia farma tbk. before making the acquisition (may 2018-february 2019) tended to increase every month, while the share price of pt. after the acquisition (april 2019-january 2020), kimia farma experienced a drastic decline, which was initially rp. 3,000 per share to rp. 1,000 per share. signalling theory signalling theory is data signs to consider whether financial backers will put their portions in the organization concerned. signalling theory guides financial backers on the best way to jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 247-258 249 t1 t0 t2 10 months before the acquisition observation period observation period acquisition events 10 months after the acquisition evaluate the organization's possibilities and the moves to be made by the administration of an organization (ehrhardt, 2005). great quality organizations will give market signals as data. consequently, the market can recognize great and terrible quality organizations. signs that are supposed to be viable are signals that low-quality organizations do not handily imitate, can be seen well, and can be caught by the market (megginson, 1997) (candra, 2019). jogiyanto (2013) in (candra, 2019) states that positive or negative data settling on venture choices is educated through distributed declarations. on the off chance that the declaration of the data contains a worth that financial backers don't yet know, the data will be investigated, so it very well may be presumed that the data is a positive or negative sign. then again, if the data gives a decent sign, it is normal that the market will respond at the hour of the declaration with changes in the cost and level of stock deals. the organization took the choice (obtaining) will give a sign to the market as data that can influence the organization's worth. concerning market members, a choice taken by an organization has a valuable worth that will be utilized as thought before settling on a venture choice. market members initially decipher and dissect the data distributed by the organization as a decent sign (uplifting news) or an awful sign (awful news). moreover, the data that was spread and reported welcomed a few responses on the lookout. this response can be seen from the development of stock prices (nurussobakh, 2016). (connelly et al., 2011) states that data can influence the dynamic interaction that somebody will do. the presence of the conveyance of data can make somebody change their conduct. financial backers require complete, applicable, precise, and convenient data. the data gives a few clarifications and portrayals in the capital market that can be utilized as a logical apparatus to settle on venture choices. event study an event study or event study in the capital market sector is an analysis of the impact of an event on the capital market, which is carried out by the empirical study. in other words, this study was conducted to see the capital market's reaction to an event. in capital market research, especially market efficiency testing, event study is used to test market efficiency semi-strong form (suganda, 2018). an event study is a study that observes the impact of information announcements on security prices. research is an event study generally concerned with how quickly the information that enters the market can be reflected in stock prices (tandelilin, 2010). the trigger event is the acquisition by pt. kimia farma tbk. against pt. phapros tbk described in figure 1.1 figure. 1. estimated period and window period for an observation period share value differences pt. kimia farma tbk towards the acquisition of share events in pt. phapros tbk revi candra, elmiliyani wahyuni s, and nailatul hanifah 250 acquisition the acquisition is derived from acquisition (latin) and acquisition (english). the meaning of acquisition is to buy or get something/object to add to something/object that has been previously owned. according to the definition of acquisition according to article 1 point 11 of the company law, the acquisition or takeover can be interpreted as a legal action carried out by a legal entity or individual to take over the shares of the company which results in the transfer of control over the company(tarigan et al., 2017). republik indonesian unofficial law no. 27 of 1998 concerning the consolidation, combination, and takeover of regional responsibility organizations characterizes that procurement as a lawful activity completed by a legitimate substance or individual to assume control over all or a significant portion of the organization's portions which can bring about the exchange of power over the organization. bookkeeping point of view on acquisitions in psak no. 22 section 03 clarifies that procurement is an exchange or other occasion wherein the acquirer gets control of at least one organization (iai, 2019). acquisition method according to psak no. 22 paragraph 04, describing the application of the acquisition method requires: a) identification of the acquirer; b) determination of acquisition date; c) recognition and measurement of identifiable assets acquired, liabilities assumed, and noncontrolling interests of the acquiree; and d) recognition and measurement of goodwill or gain from discounted purchases (iai, 2019). acquisitions depend on two intentions that urge an organization to direct consolidations and acquisitions, particularly financial thought processes and non-monetary intentions. the financial thought process is identified with the pith of the organization's objective, to be specific to expand the organisation's worth or amplify the flourishing of investors. then again, non-financial thought processes are intentions that are not founded on the emotional longings or individual aspirations of the proprietors or the executives of the organization. comprehensively talking, the intentions in consolidations and acquisitions are as per the following (moin, 2010): e) economic motives the the cooperative energy thought process is one of the primary purposes behind purchasers purchasing at a more exorbitant cost, past the organisation's genuine worth of the organization of interest. collaboration alludes to the response caused when two organizations are consolidated to create a vastly improved result for the two elements worried than each organization working autonomously. this wonder is regularly depicted as 2 + 2 = 5. with regards to consolidation, this is deciphered as the capacity of at least two organizations joined to produce more substantial benefits than if the organizations worked autonomously (gaughan, 2010). gaughan stressed that there are two kinds of collaborations: functional cooperative energies and cooperative monetary energies. functional cooperative energy alludes to two structures, to be specific, income upgrade and cost decrease. monetary cooperative energy alludes to the likelihood to get a lower cost of capital from the consolidation of at least two organizations. the intention of broadening is a business enhancement methodology that should be possible through consolidations and acquisitions. expansion is planned to help the organization's business exercises and tasks to get a serious position and diminish the danger of reliance on one-centre business. the organization differentiates its business through the procurement of different organizations to diminish the unpredictability of money receipts and benefits. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 247-258 251 non-economic motives the procurement thought process isn't just founded on financial contemplations however can be founded on different contemplations like distinction and aspiration. non-financial intentions come from individual interests (individual interest thought processes) both from the board and friends proprietors. shares shares are protections that turn out revenue as profits, particularly the circulation of benefits conveyed to investors (financial backers). susilo (hermuningsih, 2012) indicated that shares indicate an individual's capital investment or a party (business substance) in an organization or restricted obligation organization. an organization can sell its possession freedoms as (stock). on the off chance that the organization just issues just one class of stock, this stock is called normal stock. to draw in other likely financial backers, the organization may likewise give classes other than shares, called shares liked (favoured stock). the favoured stock has to need freedoms over shares typical. the need privileges of favoured stock are freedoms to fixed profits and freedoms to resources in liquidation (hartono, 2010). book value value equity value is a non-summing convex function of expected profit, and book value depends on its relative value. this book value can lead to an adaptation value that reflects the company's net resource value in subsequent alternative uses (linda & bz, 2005). book esteem is the worth of offers indicated by the backer's books, market esteem is the book worth of offers in the financial exchange, and natural worth is the actual worth of offers. one methodology in deciding the characteristic worth of a stock is the value book esteem. value book esteem is one of the valuation proportions, in particular. this proportion gives a proportion of the executives' capacity to make the market an incentive for its business above speculation costs by contrasting the financial exchange esteem with book esteem, where the higher the pbv proportion implies, the more fruitful the organization is in making an incentive for investors, which will likewise affect firm worth (danil & yusra, 2019). book value per share is the amount of rupiah that belongs to each share in the company's capital. book value can be calculated with the following formula: book value = total equity / number of outstanding shares …………..1) market value market esteem is the impression of the market that comes from financial backers, loan bosses, and different partners to the state of the organization and is usually reflected in the market worth of the organization's stock. market esteem is the general worth of offers possessed by an organization. all in all, market esteem is the sum that should be paid to purchase the organization overall. the ascent and fall of an organization's reasonably estimated worth are impacted by the organization's book esteem, benefit level, financial picture, just as theory and trust in the organization's capacity to make esteem. in contrast, the book esteem is the worth of the organization's riches, obligation, and value dependent on authentic records and is typically recorded on the accounting report. in any case, the book esteem is not the same as the organisation's aggregate sum of resources and liabilities. assuming the organization sells every one of its resources and pays every one of its liabilities, the distinction from that sum is the book worth of the organization (chen et al., 2005). share value differences pt. kimia farma tbk towards the acquisition of share events in pt. phapros tbk revi candra, elmiliyani wahyuni s, and nailatul hanifah 252 market value is the actual price that is easiest to determine because it is the price when the market is ongoing or when the market is closed. the market price is the closing price (closing price) listed on otc (over the counter market) and the primary exchange. the market price was the selling price from one investor to another and referred to as the secondary market price. the ups and downs of stock and is announced every day in newspapers or other media. the market value can be calculated by multiplying the stock market price by the total outstanding shares (anoraga, 2006). market value = number of shares outstanding x closing market price…………2) intrinsic value mardiyanto (2009) states that a product's natural worth or reasonable worth is the current worth of a progression of money inflows created later on. the worth (or the current worth of money inflows) of an item is dictated by a blend of three components: danger, return, and time. the characteristic worth of a stock is the real or assumed worth of the stock. inborn worth is the genuine worth of the stock. inborn worth (ni) is the current worth of the ordinary income of the stock. the rules utilized are as per the following: a. on the off chance that ni > current market value, the stock is considered underestimated. (the cost is excessively low), and in this way ought to be purchased or held when the offers are possessed. b. on the off chance that ni < current market value, the stock is considered exaggerated (the cost is excessively costly) and in this manner ought to be sold. c. assuming ni = current market value, the stock is viewed as reasonable in cost and is in a condition of equilibrium. natural worth was the organisation's fundamental or genuine worth when the organization was not gained or when it was all the while standing independently under the old administration. the intermediary used to quantify the natural worth is the price earning ratio (per). per is a correlation between the stock cost and the profit of an organization. per shows how far financial backers will pay per unit of cash from revealed benefits. per shows the cost of every rupiah profit organization. likewise, per is additionally a proportion of the overall cost of an organization's portions (hayati, 2010). per is comparing the price of a stock with net income for each share (earning per share) of the company. per = share price / earning per share……………..3) hypothesis acquisition business terminology is the takeover of ownership or control over shares or assets of a company by another company. in this event, either the takeover company or the acquired company still exists as a separate legal entity (moin, 2010). from a financial perspective (jensen, 2005), asset restructuring through acquisitions can increase the company's competitiveness, the occurrence of corporate control and ultimately benefit shareholders, society, and the company. sanders (2019) provides empirical evidence that the effect of the acquisition on the value of the company's shareholders. merger and acquisition activities can provide economic benefits in the market. the hypotheses used in this study are: h0: there is no significant difference in book value, market value, and intrinsic value of pt kimia farma shares between before and after the acquisition jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 247-258 253 ha: there are significant differences in book value, market value, and intrinsic value of pt kimia farma between before and after the acquisition research method this research is a comparative study with a quantitative descriptive approach by comparing the stock value of pt. farm chemistry a tbk. before and after the acquisition. the data source in this study is the indonesia stock exchange (www.idx.co.id, 2020). the data in this study is secondary data in the form of the financial statements of pt. kimia farma tbk. accessed through the indonesia stock exchange for ten months (may 2018-february 2019) before the acquisition and ten months (april 2019-january 2020) after the acquisition of pt. phapros tbk by pt. kimia farma tbk. the data used in the study are tabulated in the table below. table 2. book value, market value and intrinsic value (per) pt. kimia farma tbk during the observation period period month book value market value per 1 may 2018 463 14.107.160.000.000 379 1 june 2018 481 13.107.440.000.000 107 1 july 2018 481 12.940.820.000.000 106 1 august 2018 481 13.107.440.000.000 107 1 september 2018 501 14.162.700.000.000 63 1 october 2018 501 13.607.300.000.000 60 1 november 2018 501 13.885.000.000.000 62 1 december 2018 604 14.440.400.000.000 35 1 january 2019 604 16.384.300.000.000 39 1 february 2019 604 17.717.260.000.000 43 2 april 2019 489 16.662.000.000.000 809 2 may 2019 489 18.828.060.000.000 914 2 june 2019 1.420 18.661.440.000.000 391 2 july 2019 1.420 17.772.800.000.000 372 2 augusts 2019 1.420 16.995.240.000.000 356 2 september 2019 1.424 16.106.600.000.000 385 2 october 2019 1.424 15.384.580.000.000 368 2 november 2019 1.424 9.636.190.000.000 230 2 december 2019 1.335 6.942.500.000.000 -546 2 january 2020 1.335 5.554.000.000.000 -437 1 period= before acquisition 2 period= after the acquisition data analysis techniques descriptive statisticaldescriptive statistics include collecting, processing, and presenting data. the presentation can use tables, diagrams, sizes, and pictures. descriptive statistics are indicated by frequency, dispersion (standard deviation, variance, and range), measures of central tendency (mean, mode and median) (hendrayadi & suryani, 2015). hypothesis testing hypothesis testing using a non-parametric test using the wilcoxon signed-rank test is used to test the hypothesis that two variables, two related samples, have the same distribution if the data is in ordinal form. this test is a refinement of the sign test. this test tests ha1 – ha3, using a significant level = 5%, so if the probability < the predetermined significance level = 5%, then the independent variable has a significant effect on the dependent variable, meaning that there share value differences pt. kimia farma tbk towards the acquisition of share events in pt. phapros tbk revi candra, elmiliyani wahyuni s, and nailatul hanifah 254 is a statistically significant difference for each. the stock value between before and after the acquisition (ghozali, 2013). results and discussion descriptive statistics researchers use analysis frequencies in descriptive statistical methods because using descriptive statistical method analysis is very useful to obtain a summary of an individual variable to provide an overview of the average value, the highest data value. as well as the highest and lowest values of the variables of book value, market value, and intrinsic value for 10 months before and after the acquisition. table 3. descriptive statistics analysis of frequencies variables n min max mean book value before acquisition 10 463 604 522.1 book value after acquisition 10 489 1424 1218 market value-before acquisition 10 12.900* 17.700* 14.300* market value after acquisition 10 5.550* 18.800* 14.300* per before acquisition 10 35 379 100.1 per after acquisition 10 -546 914 284.2 notes: *in billion the average book value of shares increased after the acquisition, the average market value remained after the acquisition, and the average market value also increased after making the acquisition. the minimum value for book value increases after the acquisition, while the intrinsic value and market value decreases after the acquisition. the maximum book value, intrinsic value of shares, and market value increased after the acquisition. hypothesis testing wilcoxon signed-rank test based on the results of data processing with the wilcoxon signed rank test, which was carried out using the ibm spps version 19 application, the empirical facts were obtained, which are explained below: 1) variable book value table.4 test results wilcoxon signed rank test book value of pt. kimia farma tbk. book value after acquisition-book value before acquisition z -2.809b asymp. sig. (2-tailed) ,005 the book value of shares is the (net assets) owned by shareholders by owning one share value of shares of pt. kimia farma tbk due to the total equity of pt. kimia farma tbk. increased significantly after the acquisition of pt. phapros tbk. the addition of total equity is because of pt. kimia farma added a capital structure consisting of the company's internal cash and bridging loans from third parties (national and state-owned banks) with a share of e. since net assets are equal to total shareholders' equity, the book value per share is total equity divided by the number of shares outstanding (mufidah, 2017). jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 247-258 255 2) variable market value significance value (2-tailed) is the market value of pt. kimia farma tbk. showed a sig(2tailed) result of 0.575 (> 0.05 level of significance). then h0 is accepted, and h1 is rejected (there is no significant difference between the stock value of pt. kimia farma tbk. before and after the acquisition). table. 5 test results wilcoxon signed rank testmarket value share of pt. kimia farma tbk. after market value acquisition market value-before the acquisition of z -, 561b asymp. sig. (2-tailed) ,575 market value indicates the share of a company's profits, dividends, and capital distributed to each share. leverage is used to measure a company's stock market price relative to its book value (hartono, 2010). it was concluded that after pt. kimia farma tbk. make the acquisition. there is no significant difference in the market value of the shares of pt. kimia farma tbk. there is no significant difference in the stock market value of pt. kimia farma tbk. 3) variable intrinsic value the value of sig(2-tailed) is the intrinsic value of pt. kimia farma tbk. showed a sig(2tailed) result of 0.203 (> 0.05 level of significance). so that h0 is received and h1 rejected (not a significant difference between the intrinsic value of the shares of pt. kimia farma tbk, before and after the acquisition). table. 6 test results wilcoxon signed rank test intrinsic market value pt. kimia farma tbk. per after acquisition per before acquisition z -1.274b asymp. sig. (2-tailed) ,203 intrinsic value is the actual value of the stock being traded, and intrinsic value does not necessarily affect the formation of a reasonable stock market price. a stock valuation is a prediction to know the intrinsic value as the starting point for choosing which stock to invest in and finding out if the intrinsic value already reflects the stock's market price. an efficient market can be said if the price of a security does not deviate from its intrinsic value. an intrinsic value is essential for measuring a stock whether the stock price is too low, reasonable, or overvalued (sitorus & hutasoid, 2019). it was concluded that after pt. kimia farma tbk. make the acquisition there is a significant difference to the book value of shares of pt. kimia farma tbk. the occurrence of a significant difference in the variable book 30% and 70% to buy shares of pt. phapros tbk, besides that, this corporate action also provides positive sentiment for pt. phapros tbk increases the value of shares which automatically increases the book value of shares of pt. kimia farma tbk. the acquisition has not succeeded in increasing the sales and market expansion of pt. kimia farma tbk. corporate action (acquisition) carried out by pt. kimia farma tbk has not been able to provide a positive sentiment on the value of its shares. the post-acquisition stock price was corrected negatively with a significant price decline, although on the other hand, pt. phapros tbk, as a subsidiary company, received positive sentiment in the capital market because of the correction in its share price. the intrinsic value that does not change after the acquisition process is because of pt. phapros, tbk. as a subsidiary has not contributed significantly to pt. kimia farma, tbk., as the share value differences pt. kimia farma tbk towards the acquisition of share events in pt. phapros tbk revi candra, elmiliyani wahyuni s, and nailatul hanifah 256 holding company. the results of the acquisition appear to be able to increase the company's net profit, but experience a decrease in annual profits which has an impact on the company not being able to maximize its profit investment to then earn profits and increase the intrinsic value of its shares (www.cnbc.com, 2019). profit pt. phapros tbk, after the acquisition process, experienced a very significant decrease, namely by 23% from the same period in the previous year, so that the corporate action has not had an impact on the value. conclusion the value of pt. kimia farma tbk, judging from the variable book value, there is a significant difference in the book value of shares of pt. kimia farma tbk. before and after the acquisition of pt. phapros. tbk by pt. kimia farma tbk. concluded that the book value of shares of pt. kimia farma increased significantly after acquiring pt. phapros tbk due to changes in the corporate capital structure. the test results use variable market value and intrinsic value of pt. kimia farma tbk, there was no significant difference before and after the acquisition of pt. phapros tbk by pt. kimia farma tbk. concluded that after the acquisition of pt. phapros by pt. farma chemistry has not had an impact on the market value and intrinsic value of corporate stocks. references anoraga. 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(2016). pengantar pasar modal dengan pendekatan statistika. edisi 1. yogyakarta : deepublish. http://ejournal.uki.ac.id/index.php/jm/article/view/426 jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 13 22 13 the determinants of commitment escalation (experimental study: covid-19 pandemic as a contextual) dyna rachmawati1 patricia felin budianto2 widya mandala catholic, university surabaya, indonesia1,2 article info abstract article history: received: dec 06,2021 revised: jan 23, 2022 accepted: feb 15, 2022 managers play an important role in making the right decisions so that the company can survive and face unexpected situations such as the covid-19 pandemic. this pandemic has left many business sectors struggling to survive hence managers need to make the right decisions according to current situations. a wrong decision can be caused by the action of a manager who justifies the decisions that havehave been made such as increasing their commitment to a project that has indicated failure. this can be referred to as commitment escalation or a person's tendency to continue a project despite the potential for failure. this study aims to determine the effect of adverse selection, framing, and the implementation of reward and punishment systems on the escalation of commitment by including the context of the covid-19 pandemic. this study is experimental research with a 2x2x2 between and withinsubject design in the form of case problems distributed to undergraduate students majoring in accounting at widya mandala catholic university surabaya who have taken management accounting and financial management courses. the data obtained were processed using the anova or analysis of variance. the results of this study indicate that adverse selection has marginally significant on commitment escalation. framing has an impact on commitment escalation. negative framing promotes higher commitment escalation than positive framing. the implementation of reward and punishment has no impact on commitment escalation. the implication of this study is framing plays an important role toward commitment escalation during the covid-19 pandemic. managers have to seek positive information rather than negative information to make investment decisions during the covid-19 pandemic, to reduce commitment escalation. keywords: covid-19 pandemic; adverse selection; framing; reward and punishment; commitment escalation correspondence: dyna rachmawati dyna@ukwms.ac.id how to cite (apa style): budianto, p.f., rachmawati, dyna. (2022). the determinants of commitment escalation (experimental study: covid19 pandemic as a contextual). jurnal akuntansi, 12(1), 13-22 https://doi.org/10.33369/j.akuntansi.12.1.13-22 introduction in general, an organization will be confronted with situations that demand it to make decisions about solutions to minor or major issues. managers as a person who have leadership functions with intuition and analytical abilities are needed when making decisions in situations full of uncertainty (david and david, 2016:5). the covid-19 pandemic, for example, has created economic conditions that are unfavorable to specific industrial sectors, putting business continuity at risk if managers make poor judgments that do not reflect the current situation. wrong decision-making (process) can be caused by the manager's actions where he justifies past decisions he has made (daft, 2014: 302). a person will tend to defend his decision because it is said that no one likes to make mistakes, so (they) will increase commitment to the wrong decision with the intent and purpose of correcting it. this increased commitment is commonly known as commitment escalation, namely the tendency of a person to continue his decision even though it is not profitable or economically stated if the decision shows potential failure (radianto, 2018: 22). the tendency for commitment escalation may be increasingly found during the covid-19 pandemic considering that decision-making can become more vulnerable to failure due to high risk, time pressure, problem complexity, and uncertain circumstances. mailto:dyna@ukwms.ac.id https://doi.org/10.33369/j.akuntansi.12.1.13-22 the determinants of commitment escalation (experimental study: covid-19 pandemic as a contextual) patricia felin budianto and dyna rachmawati 14 escalation of commitment can be caused by several factors. the first factor is the adverse selection which can be related to agency theory. this theory consists of 2 parties, namely the principal as the owner, and the agent as the manager where it is stated that in the decision-making process, there can be differences in interests between the two parties so that the existing project is continued even though it does not maximize profits for the company. adverse selection describes the existence of information asymmetry between one or more parties who have more information than the other party (scott, 2015: 23). previous research by sari and wirakusuma (2017), soma and restuti (2017), yusra and atika (2017) has proven that adverse selection has a positive effect on commitment escalation. this means that if a manager has more (less) private information or neglects his duty to communicate the information he knows, the tendency to escalate commitment is higher (lower). however, this result is contrary to helmayunita (2015) which states that adverse selection does not affect commitment escalation. the second factor that affects the escalation of commitment is framing or information framing. the framing effect means that a person's decision is influenced by the way information is framed (kessler, 2013: 82). this factor can be related to prospect theory which explains that a person will tend to take risks when faced with situations that show potential losses than when faced with potential gains. therefore, there is a tendency for managers to be more careful to avoid risk (risk-averse) by terminating the project if the information is shown in a positive framing condition. conversely, when information is shown in conditions that indicate a loss (negative framing), managers will take risky decisions by continuing to run the project. the results of research by sari and wirakusuma (2017), yusra and atika (2017) have proven that negative framing has a positive effect on commitment escalation. this indicates that if the information is presented with negative framing (positive framing), the tendency to escalate commitment is higher (lower). however, this result is contrary to sulistiyo (2019) which states that framing does not affect commitment escalation. motivated managers will be more inspired to make better decisions and think differently. incentive mechanisms and compensation systems are often used as motivation to encourage someone to act in such a way that organizational goals are achieved (anthony, et al., 2007: 249). incentives can be in the form of positive incentives or rewards and negative incentives or punishments. this incentive scheme can also be linked to agency theory where the agent and principal have different preferences or goals, but the incentive contract is expected to harmonize these differences in preferences. the problem that may occur is when managers who are motivated by incentives can do everything they can to get the award and then encourage them to escalate commitment. research conducted by putri (2018) proves that there is a positive effect of reward and punishment on commitment escalation. the results of this study mean that if employees get (not get) incentives in the form of rewards and punishments, the probability of commitment escalation becomes higher (lower). this study examines the effect of non-interaction and interaction effects on adverse selection variables, information framing, and the application of a reward and punishment system on commitment escalation. the non-interaction effect was tested with a two-way anova, and a one-way anova test for the interaction effect. previous research on the effect of adverse selection and information framing on commitment escalation is still inconsistent. meanwhile, previous research examining the impact of reward and punishment on commitment escalation is still limited. this is the main objective of this research. and previous research has not used the covid-19 pandemic as a contextual tool. to test the effect of adverse selection, information framing, and the application of a reward and punishment system on commitment escalation. this research proves that first, adverse selection has a weak positive effect on commitment escalation. this means that information asymmetry during the pandemic is low so jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 13 22 15 the tendency of management to escalate commitment is also low. this happens when there is no application of a reward and punishment system and negative information framing, then management with a high level of information asymmetry tends to escalate commitment compared to management with a low level of information asymmetry. second, framing harms commitment escalation. framing negative information will tend to increase commitment escalation compared to framing positive information. testing the interaction effect in the presence and absence of adverse selection, as well as the presence and absence of the application of a reward and punishment system, negative framing tends to increase commitment escalation compared to positive framing. this means that framing has an important role in the escalation of commitments during the covid-19 pandemic. the results of previous studies also prove that framing negative information leads to a higher commitment escalation than framing positive information. in conclusion, framing is a determinant that can affect the escalation of commitment. the third is that the application of the reward and punishment system is not a determinant of commitment escalation. the results of the non-interaction and interaction test show that the application of the reward and punishment system is not significant to the escalation of commitment. this means that the application of the reward and punishment system is irrelevant during the pandemic. the company experienced the same condition, namely the difficulty of selling and bringing in raw materials due to the government's imposition of restrictions on community activities. this research contributes both academically and practically. the academic contribution is the use of the covid-19 pandemic as contextual in experimental studies to examine the determinants that affect commitment escalation. the practical contribution is first, information asymmetry during the covid-19 pandemic between shareholders and lower management. therefore, the tendency of management to escalate commitment is also low. second, framing is an important determinant that affects the escalation of commitment. therefore, if management seeks to reduce the escalation of commitment, it must collect positive information before making long-term decisions. third, shareholders need to reconsider the reward and punishment system because it does not affect the escalation of commitments during the pandemic. the covid-19 pandemic has resulted in many obstacles for organizations, especially in the tourism sector, so the implementation of the reward and punishment system will be full of policies. agency theory underlies the development of this research hypothesis, namely that there are differences in the interests of the principal and the agent that cause adverse selection problems or information asymmetry. this occurs when the information submitted by the agent to the principal is not in line with the original condition. when the agent has private information that is not known to the principal, the agent or manager can escalate the commitment. the agent or manager puts his interests first by continuing a losing project and hoping that it will eventually generate financial gain and also preserve his reputation. for example, in a covid -19 pandemic situation, a manager may intentionally not convey information related to a project situation that suffers losses due to the implementation of regulations related to covid-19 to allow managers to escalate commitments (sari and wirakusuma, 2017; soma and restuti, 2017; yusra and atika, 2017). therefore, the hypothesis made is as follows: h1: in conditions of adverse selection, the tendency for commitment escalation is higher than in conditions where there is no adverse selection h1a: in conditions where there is reward and punishment and in framing positive information, the tendency for commitment escalation is higher when in adverse selection conditions. h1b: in conditions without reward and punishment and in framing positive information, the tendency for commitment escalation is higher when in adverse selection conditions. the determinants of commitment escalation (experimental study: covid-19 pandemic as a contextual) patricia felin budianto and dyna rachmawati 16 h1c: in conditions where there are rewards and punishments and in framing negative information, the tendency for commitment escalation is higher when in adverse selection conditions. h1d: in conditions without reward and punishment and in framing negative information, the tendency for commitment escalation is higher when in adverse selection conditions. prospect theory explains that the difference in decisions depends on the processing of information that will provide an advantage or disadvantage. understanding information is important before making a decision. this is also related to the way the information is presented. information in positive framing makes managers tend to be careful and avoid risk so that the escalation of commitment is low. on the other hand, negative information framing causes managers to tend to take risky decisions, thereby increasing commitment escalation (sari and wirakusuma, 2017; yusra and atika, 2017; sulistiyo, 2019). therefore, the hypothesis made is as follows: h2 : in conditions of framing negative information, the tendency for commitment escalation is higher than framing positive information. h2a: in adverse selection conditions and there are rewards and punishments, the tendency to escalate commitment is higher in framing negative information than in framing positive information. h2b: in adverse selection conditions and there is no reward and punishment, the tendency for commitment escalation is higher in framing negative information than framing positive information. h2c: in conditions where there is no adverse selection and there is reward and punishment, the tendency for commitment escalation is higher in framing negative information than framing positive information. h2d: in the condition that there is no adverse selection and no reward and punishment, the tendency for commitment escalation is higher in framing negative information than in framing positive information. agency theory states that agency problems can be reduced if there is an incentive mechanism. the agent works for the principal and in return will receive a reward for his work. the problem is the relationship between the agent and the principal is the difference in the interests they have. agents are employed by principals for the benefit of a company, but agents tend to prioritize their welfare. in addition, there are also problems related to agents working to take advantage of the incentive system. agents who are motivated by incentives can do everything they can to get the promised rewards, especially when facing an urgent situation such as the covid-19 pandemic. thus, this can lead to an escalation of commitments where agents continue unprofitable projects in the hope that these projects can become profitable in the future (putri, 2018). therefore, the hypothesis made is as follows: h3 : in conditions where there is reward and punishment, the tendency for commitment escalation is higher than there is no reward and punishment h3a: in conditions where there is an adverse selection and positive information framing, the tendency for commitment escalation is higher when there is reward and punishment. h3b: in conditions where there is no adverse selection and positive information framing, the tendency for commitment escalation is higher when there are rewards and punishments. h3c: in conditions where there is adverse selection and in the framing of negative information, the tendency to escalate commitment is higher when there is reward and punishment. h3d: in conditions where there is no adverse selection and in framing negative information, the tendency for commitment escalation is higher when there is reward and punishment. jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 13 22 17 the conceptual framework of research based on hypotheses can be described as follows: figure 1 conceptual framework research methods this study uses a quantitative research methodology to test the hypothesis, which is to determine the impact and link between the independent variables adverse selection, information framing, and the application of a reward and punishment system on the dependent variable escalation of commitment. experiments are organized into 8 cases or scenarios with each case requiring a minimum of 15 respondents. respondents are positioned as senior managers who must make decisions regarding the sustainability of project investment amid the covid-19 pandemic under certain conditions. for example, for case a, the respondent is placed in a position of adverse selection and the application of a reward and punishment system, and is in a condition of positive information framing. the rest can be seen in table 1 below: table 1. 2x2x2 between subject and within subject information framing positive negative adverse selection reward and punishment a e without reward and punishment b f without adverse selection reward and punishment c g without reward and punishment d h the tendency for commitment escalation will be measured using a likert scale measuring 1-10. a scale of 1 indicates a decision to terminate the project, while a number closer to 10 indicates a decision to continue with the project. the purpose of this research is to find out whether the actions taken by the respondent will be the same or not if the respondent is faced with a situation similar to the perpetrator. the condition of adverse selection in the questionnaire is indicated by the leader who knows the condition of the investment project. meanwhile, the condition of the absence of adverse selection is indicated by the leadership not knowing information related to the condition of the investment project. positive information framing in the scenario is described in a situation where if the project does not continue then the manager can save unused funds for the project. meanwhile, if the project continues there is a small chance of recovering the entire investment money, but there is a high possibility that no funds will be recovered and left. on the other hand, negative information framing is displayed in the condition that the company will suffer a loss of the the determinants of commitment escalation (experimental study: covid-19 pandemic as a contextual) patricia felin budianto and dyna rachmawati 18 funds that have been used for the project if the project is terminated. meanwhile, there is a small chance of no loss at all, but there is a high probability of full loss if the project continues. rewards in this case are in the form of bonuses that can be obtained if the project is successful. meanwhile, punishment is in the form of an obligation to bear a certain percentage of the loss if the project harms the company which can threaten the respondent's position or position as a senior financial manager in the scenario case. experimental research was conducted on undergraduate students of the accounting study program at widya mandala catholic university, surabaya. the experimental scenario was distributed using a google form from october 21 to november 9, 2021, through the line and whatsapp applications. furthermore, sampling was carried out using the purposive sampling technique, namely the selection of samples based on criteria that must be met, namely students who had completed financial management or management accounting courses. in addition, the data can be processed further if the respondent can answer the 3 manipulation check questions correctly to ensure that the respondent understands the story and the case questions. furthermore, the hypothesis that has been made will then be tested with anova or analysis of variance. non-interaction effects will be tested using a two-way anova. then additional tests will be carried out for interaction effects using one-way anova. results and discussion the research data that was collected from the respondents amounted to 169. the results of the manipulation check showed 120 respondents who passed and data processing could be done. adverse selection on commitment escalation table 2 below shows the results of testing h1 with two-way anova and h1a to h1d with one-way anova. table 2. hypothesis 1 testing f sig. conclusion adverse selection 3.149 0.079* h1 accepted 1a (a-c) 0.007 0.936 h1a rejected 1b (b-d) 0.202 0.656 h1b rejected 1c (e-g) 1.719 0.200 h1c rejected 1d (f-h) 5.259 0.030** h1d accepted **significant at p-value 0.05; *significant at p-value 0.10 adverse selection individually can be said to be marginally significant because the significance number is 0.079 or below 0.1 (10%) so the researcher's confidence is 90%. the mean value of commitment escalation in the presence or absence of adverse selection is 5.95 and 5.32, respectively. the difference in the mean value of commitment escalation is very small, namely 0.63 so that with two-way anova the result is marginally significant. the results of the h1 test are accepted. in conditions of adverse selection, it will encourage a tendency to escalate commitments. however, the significance is at the 90% confidence level. this means that adverse selection is a weak determinant of commitment escalation. adverse selection or information asymmetry between principals (shareholders) and agents (managers) is low or almost no difference, so the impact on commitment escalation is weak during the covid-19 pandemic. this pandemic makes principals and agents have almost the same information. the principal can predict the effectiveness of the project chosen by the agent, in this experimental study it is a tourism project. the imposition of restrictions on community activities by the government is a factor constraining tourism projects. this is already known by the principal. the results of this study confirm the results of previous studies which have proven jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 13 22 19 that adverse selection encourages commitment escalation (sari and wirakusuma, 2017; soma and restuti, 2017; yusra and atika, 2017). table 2 above also shows the results of testing h1a to h1c. h1a to h1c showed a significance level of p> 0.05 so it was rejected and it was stated that there was no difference in commitment escalation. meanwhile, h1d shows a significance of p<0.05, which is 0.03. this means that h1d is accepted. the test results for h1a, h1b, and h1c support the results of the h1 test. the test results show that the presence or absence of adverse selection is not a determinant of commitment escalation. h1d is the only accepted hypothesis. this means that in conditions where there is no application of a reward and punishment system and negative information framing, adverse selection leads to a higher commitment escalation than no adverse selection. this experimental study tested the differences between groups f and h. these two groups were under conditions of negative information framing and without the application of reward and punishment with differences in the presence or absence of adverse selection. this statistical difference between the two groups was contributed by the negative framing of information. framing is a strong determinant of commitment escalation. framing on commitment escalation table 3 below shows the results of the h2 test with two-way anova and h2a to h2d with one-way anova. table 3. hypotheses 2 testing f sig. conclusions framing 98.009 0.000*** h2 accepted 2a (a-e) 32.474 0.000*** h2a accepted 2b (b-f) 58.930 0.000*** h2b accepted 2c (c-g) 15.084 0.001*** h2c accepted 2d (d-h) 14.035 0.001*** h2d accepted ***significant at p-value 0.01 the two-way anova test shows that framing has a positive effect on commitment escalation. h2 this study is accepted, managers with negative information framing tend to escalate commitment compared to positive framing. nilai mean eskalasi komitmen pada pembingkaian positif sebesar 3.867, sedangkan pada pembingkaian negatif sebesar 7.4. the mean value of commitment escalation on negative framing is higher than positive framing. therefore, the results of the framing test (table 3) are statistically significant. h2 is proven empirically. managers with negative information frames have a higher tendency to escalate commitment than positive information frames. table above also shows that the results of the one-way anova test confirm the two-way anova. h2a to h2d is proven empirically. the results of this hypothesis test state that negatively framed information influences a person to escalate commitment compared to framing positive information during a pandemic. in this experimental study, the covid-19 pandemic made a person choose to just play it safe, thus saving the remaining funds. however, this study uses the word loss with a small opportunity to recover the investment as a negative frame. therefore, framing negative information during the covid-19 pandemic encourages someone to dare to take risks and continue the project with the hope that he can get better profits or results in the future for the losses is experiencing. these results confirm the results of previous studies (sari and wirakusuma, 2017; yusra and atika, 2017; sulistiyo, 2019) which did not use the covid-19 pandemic as a contextual factor. this means that framing is the strongest determinant of commitment escalation compared to adverse selection and the application of a reward and punishment system. the determinants of commitment escalation (experimental study: covid-19 pandemic as a contextual) patricia felin budianto and dyna rachmawati 20 reward and punishment on commitment escalation table below shows the results of the h3 test with two-way anova and h3a-h3d with one-way anova. table 4. hypothesis 3 f sig. conclusions reward and punishment 0.035 0.852 h3 rejected 3a (a-b) 0.041 0.842 h3a rejected 3b (c-d) 0.090 0.767 h3b rejected 3c (e-f) 0.119 0.733 h3c rejected 3d (g-h) 0.235 0.632 h3d rejected table 4 above shows the results of the two-way anova test. the application of the reward and punishment system is not significant to the escalation of commitment. h3 is not supported empirically. the mean value of commitment escalation in conditions where there is and there is no application of the reward and punishment system is 5.667 and 5.6, respectively. therefore, reward and punishment are not significant to the escalation of commitment. this means that there is no difference in the escalation of commitment to the condition that there is or there is no reward and punishment during the covid-19 pandemic. table 4 above also shows that the one-way anova test results confirm the two-way anova test results. h3a through h3d are not empirically supported. this experimental study uses a bonus in the form of money as a reward, while punishment is in the form of a certain percentage that must be borne by the manager if the project fails. the covid-19 pandemic is a context that is considered to greatly affect the effectiveness of tourism projects. this causes respondents who act as managers to assume that there is a 50% chance of failure and a 50% chance of success, whether or not there is an application of a reward and punishment system. the results of this study are different from the results of putri's research (2018) which has proven that the application of a reward and punishment system will encourage commitment escalation. the difference between the results of this study and previous studies could be due to the use of the covid-19 pandemic as contextual in this study. the results of this test concluded that the application of the reward and punishment system is not a determinant during the covid-19 pandemic. conclusions and suggestion this study concludes that adverse selection is a weak determinant of commitment escalation during the covid-19 pandemic. the covid-19 pandemic has resulted in a low information asymmetry between principals and agents, thereby reducing the tendency for agents to escalate commitments. second, framing is the strongest determinant of commitment escalation compared to adverse selection and the application of a reward and punishment system. negative framing conditions tend to increase commitment escalation compared to positive framing during the covid-19 pandemic. previous research that did not use the covid-19 pandemic as contextual also proved that negative framing led to an escalation of commitment. framing is a strong determinant of commitment escalation both during the pandemic and non-pandemic. third, the application of the reward and punishment system is not a determinant of commitment escalation during the covid-19 pandemic. tourism projects during the covid-19 pandemic will experience many obstacles due to the imposition of restrictions on community activities. this indicates that during the pandemic the agent takes a 50% chance of succeeding and 50% failing, there is or there is no application of a reward and punishment system. this research has both academic as well as practical contributions. the academic contribution is the use of the covid-19 pandemic as a contextual factor to test the determinants of commitment escalation. future research can continue by using real managers in the tourism jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 13 22 21 or transportation industry or other industries that have been negatively affected by the covid19 pandemic. the contribution of practice is first, managers need to use information in a positive frame before making decisions that have long-term consequences. positive frame information can reduce the tendency for commitment escalation. second, information asymmetry during the pandemic is low, so the tendency for commitment escalation is also low. therefore, shareholders do not have to worry about management's efforts to hide information about the project. information about tourism projects during the covid-19 pandemic that is owned by managers will not be much different from shareholders. third, the implementation of the reward and punishment system can be reconsidered by shareholders, especially in the provision of rewards in the form of cash bonuses and punishment in the form of reducing financial compensation. implementation of this system will not reduce or increase the escalation of commitments. references abatecola, g., caputo, a., & cristofaro, m. 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(2018). resolving the judgment and decision-making paradox between adaptive learning and escalation of commitment. management science, 64(4), 1911–1925. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.137-148 137 influence of competence, independence, spiritual quotient, emotional quotient, and audit tenure on audit quality ready wicaksono*1), mispiyanti2) sekolah tinggi ilmu ekonomi balikpapan 1) , universitas putra bangsa 2) ready@stiebalikpapan.ac.id 1) , mispiyanti@gmail.com 2) abstract audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation. the purpose of this study is to obtain empirical evidence of competence, independence, spiritual quotient, emotional quotient, and audit tenure variables on audit quality. this research is quantitative. the population in this study is the public accountant office in yogyakarta with the sample selection method that is convenience sampling. the data is taken from respondents' responses to positive and negative statements contained in the questionnaire. data processing and hypothesis testing techniques using spss version 22. the results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. this shows that an auditor must have good personal quality, adequate knowledge, and special expertise in his field, not influenced by other parties, and is obliged to be honest not only to the management and owners of the company but also users of financial statements, have a spiritual and emotional good, and a deeper and more complete understanding of the company's operational activities, along with the increase in the number of years of the audit engagement with the company so that it has an impact on the quality of audits produced. keywords: quality audit, competence, independence, spiritual quotient, emotional quotient, audit tenure. *corresponding author: email: ready@stiebalikpapan.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.2.137-148 introduction there is a systematic, independent and documented process in the audit to obtain evidence to be evaluated objectively so that it is known to what extent the audit criteria are met (dewi & dwirandra, 2018). the fact of the audit is the process of proof conducted by an independent person (impartial) against a management's assessment using judgment and evidence that proves (evidential matter). every business entity or company should be willing to conduct audits to provide feedback on the performance that has been done. in addition to being used for the company, the results of the audit can also be used by outside parties such as ojk (alim, hapsari, & purwanti, 2007). concerning this, the function of the public accountant here is as an intermediary that connects the management of the firm with outside parties of the firm. from the profession of a public accountant, the public wants a free and impartial objective assessment of the information provided by the firm's management in the financial statements. the functions and roles of auditors are needed for the business world, therefore auditors have a responsibility to produce quality audits. from the outset, audit quality has been defined as results that depend on the existence of a particular auditor's assessment (knechel, krishnan, pevzner, shefchik, & velury, 2013). the widely used definition deangelo, (1981) defines the quality of probability audit assessments that auditors give about the discovery of infringements in the client's accounting system, and reports such infringements (knechel et al., 2013). the real audit is done by a human being. computers or even robots can help the auditing process, but it is still human beings who determine in giving consideration and decision making. therefore, an auditor who examines the financial statements of an entity must uphold the ethics of the accountant profession that has been regulated by the indonesian institute of accountants (iai). mailto:ready@stiebalikpapan.ac.id mailto:mispiyanti@gmail.com2 mailto:ready@stiebalikpapan.ac.id https://doi.org/10.33369/j.akuntansi.11.2.137-1 influence of competence, independence, spiritual quotient, emotional quotient and audit tenure on audit quality ready wicaksono, and mispiyanti 138 in 2019, it was an integrity test for public accountants in the country. during a heated political year, there was a rumor of alleged manipulation of data in the financial statements of the red plate company of public pride of the country, namely pt. garuda indonesia (persero) tbk. it is signaled because of the failure to identify the type of account in the presentation of financial statements from the red plate company. in this case is the airline company pt garuda indonesia persero tbk in 2018 which was audited by kasner sirumapea and public accounting firm (kap) tanubrata, sutanto, fahmi, bambang &rekan. the ministry of finance (ministry of finance) and the financial services authority (ojk) have agreed to identify violations in the 2018 annual financial statements of pt garuda indonesia (persero) tbk (giaa). therefore, both supervisory authorities agreed to impose sanctions on auditors, auditing firms, and companies. this began when two garuda commissioners considered garuda indonesia's 2018 financial statements were incompatible with the statement of financial accounting standards (psak). both renounced to sign the annual accounts. accordingly, garuda indonesia is expected to post a loss of usd 244.95 million in 2018. however, in the 2018 financial statements, the company posted a net income of $ 809.84k, which increased significantly over 2017, which lost $ 216.58m. attribute theory is a theory of harold kelley (1972-1973) in rahmi & sovia, (2017), concerning how a person concludes "what is the cause" so that it becomes the basis for doing an action or deciding to act in certain ways. personal characteristics are internal factors that encourage someone to carry out an activity that determines audit quality. attribution theory is a grand theory in this study because it will examine the factors that influence auditors on audit quality, especially on the characteristics of the auditors themselves. some research proves that audit quality is influenced by several variables such as competence, independence, spiritual quotient, emotional quotient, and audit tenure. darayasa & wisadha, (2016) said that competencies mastered by a person who has procedural knowledge and expertise are shown from a lot of audit experience. a good understanding of the financial statements can be done by a well-experienced auditor. auditors are also able to provide reasonable explanations for errors in financial statements and can classify errors based on audit objectives and the structure of accounting systems (darayasa & wisadha, 2016). the results of the research octavia & widodo, (2015), ramlah et al., (2018), iryanie, (2017), and halim et al., (2014) proved the competence to positively affect the quality of the audit. this is in contrast to the research conducted by rakatama et al., (2016) proving the competence of auditors has no positive effect on the quality of audits. refers to the results of research that has been done, the hypothesis is competence positively affects audit quality. independence influences the quality of audits. independence is the willingness and ability of auditors to maintain a free or unbound attitude by any interests and pressures from anyone, including their interests, in determining the right decisions at the planning, implementation, and reporting stages of audit results. for auditors who maintain an attitude of independence, the quality of audits produced will be better (harsanti & whetyningtyas, 2014). the results of the research by halim et al., (2014), octavia & widodo, (2015), iryanie, (2017), and ramlah et al., (2018) proved independence positively impacted the quality of the audit. this is different from the research conducted by karnisa & chariri, 2015) proving independence has no positive effect on the quality of audits. refers to the results of research that has been done, the hypothesis is independence positively affects audit quality. in addition to competence and independence, the spiritual quotient affects the quality of audits. spiritual intelligence is someone who can interpret the values of life, morals, and actions so that he becomes a positive person, full of peace and wise towards others to be able to live his life positively (laksmi & sujana, 2017). spiritual intelligence is one of the things that can influence ethical behavior in the organization drakulevski & veshoska, (2014) and moral jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.137-148 139 pressure (hannani, kamali, amiri, & hosseini, 2018). the results of the research by fauzan & setyorini, (2017), kusuma & sukirman, (2017), and pasaribu et al., (2018) prove spiritual quotient affects the quality of audits. refers to the results of research that has been done, the hypothesis is spiritual quotient positively affects audit quality. the emotional quotient is considered to affect the quality of audits. emotional intelligence is the ability to control emotions as well as self-mastery to make decisions in calm conditions. goleman, (2015) defines emotional intelligence as someone who understands personal feelings as well as other people, encourages himself, and can manage emotions well in socializing. interpersonal success stemming from emotional intelligence will be one of the most important skills of the 21st century. emotions add depth and richness to life. without feeling one's actions will be more like a computer, thinking but without passion (widhianningrum, 2017). the results of the research by fauzan & setyorini, (2017), kusuma & sukirman, (2017), and pasaribu et al., (2018) prove emotional quotient affects the quality of audits. refers to the results of research that has been done, the hypothesis is emotional quotient positively affects audit quality. audit tenure or the period of audit agreement may affect the quality of the audit. the audit agreement period has become a public debate. if the alliance period is done for a long time will create excessive closeness between the client and the auditor so that the independence and objectivity of the auditor will later decrease (pramaswaradana & astika, 2017). the statement is similar to the research al-thuneibat et al., (2011) which states that a long alliance period can affect the objectivity of auditors in work. if done in a short time will make the auditor less maximal in obtaining information and understanding the client's corporate environment. hamid, (2013) states that a short alliance period makes auditors short of time to understand the client's business environment so that they are less able to better assess information. the results of research by salehi et al., (2019), junaidi et al., (2012), and siregar et al., (2012) tenure audit affect audit quality. refers to the results of research that has been done, the hypothesis is audit tenure positively affects audit quality. the novelty of this research is the use of competence, independence, spiritual quotient, emotional quotient, and audit tenure. the use of these variables is based on the suitability of these variables against the background of the problems raised in this study and is an amalgamation of variables in previous studies. thus, the purpose of this study is to obtain empirical evidence of factors that affect the quality of audits. so, based on the description, the hypotheses built in this study are: h1: competence positively affects audit quality. h2: independence positively affects audit quality. h3: spiritual quotient positively affects audit quality. h4: emotional quotient positively affects audit quality. h5: audit tenure positively affects audit quality. research methods the population in the research is the public accounting firm in yogyakarta. the reason is that yogyakarta is a city that already has many kap large and small, which demands the existence of independent auditors in conducting an examination of financial statements which is a form of involvement in determining the quality of audits. the method of sampling used is convenience sampling, which is a sampling technique by disseminating several questionnaires using questionnaires that return and can be processed. the sample in this study is an independent auditor working at kap yogyakarta. this research is quantitative research using primary data through surveys by disseminating questionnaires to respondents who are the subjects of the study, namely the public accounting firm (kap) with a total of 100 auditors. the questionnaire was distributed influence of competence, independence, spiritual quotient, emotional quotient and audit tenure on audit quality ready wicaksono, and mispiyanti 140 directly online to public accountants in yogyakarta on november 20-30, 2019. in this study, the data was taken from respondents' answers to positive statements and negative statements contained in the questionnaire, and each respondent was asked for their opinion on the statements. the likert scale is utilized in this study to quantify each variable. the variable of the audit quality is the probability that the auditor will not report the audit report with a reasonable opinion without exception to financial statements containing material errors. the question asked was adopted from a research questionnaire conducted by oklivia & marlinah, (2014) consisting of 10 question items. the competence of auditors is auditors who with sufficient and explicit knowledge and experience can conduct audits objectively, carefully, and carefully. the question asked was adopted from a research questionnaire conducted by oklivia & marlinah, (2014) consisting of 10 questions. the independence is the accountant's code of conduct states that independence is the expected attitude of a public accountant not to have a personal interest in the performance of his duties. independence is a free attitude that is expected of an auditor not to be easily influenced, does not favor any party in the implementation of its duties, so as not to harm any party,. independence was measured using 8 question items from the study (oklivia & marlinah, 2014). the spiritual quotient is based on zohar & marshall, (2007) state that spiritual intelligence is someone who can solve the problem of meaning, which can place himself in a wider context and can live a more meaningful life. this variable measurement uses questionnaire instruments, with a four-point likert scale model with 8 items developed by (jamaluddin & indriasari, 2011). emotional intelligence is someone who can understand their emotions so that they can manage these emotions well, can encourage themselves, can understand the emotions and personalities of others in socializing (goleman, 2015). this variable measurement uses questionnaire instruments, with a 4-point likert scale model with 5 dimensions adopted from (jamaluddin & indriasari, 2011). audit tenure is the period of alliance between kap and the same auditee (hamid, 2013). measurement of audit tenure uses the length of the kap relationship with the client. the illustration of the conceptual frame in this research is shown in figure 1 below: figure 1. conceptual framework source: researcher, 2019 in addition, the collected data is analyzed with statistical tools in the form of spss 25 for windows as data processing software for validity, reliability test, classic acceptance test, and hypothesis test, from which analyzes and conclusions can then be drawn from the results of the study. the regression model in this study is y= 𝑎 + 𝑏1𝑋1 + 𝑏2𝑋2 + 𝑏3𝑋3 + 𝑏4𝑋4 + 𝑏5𝑋5 + 𝑒 ................................................ (1) description: y: audit quality x3: spiritual quotient competence of auditor independence spiritual quotient emotional quotient audit tenure audit quality jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.137-148 141 x1: competence x4 : emotional quotient x2: independence x5: audit tenure results and discussion the characteristics of the respondents who completed the questionnaire in this study are shown in table 1. table 1. characteristics of respondent variables item frequency percentage gender woman 34 34 man 66 66 education bachelor degree 68 68 graduate 28 28 postgraduate 4 4 long relationship with kap 1 year 15 15 2 years 46 46 3 years 34 34 4 years 5 5 position partner 8 8 junior auditor 44 44 senior auditor 34 34 other 4 4 source: primary data, 2019 validity and reliability test the beginning stage of the test is the validity test for the variable of audit quality, the variable of competence, independence, spiritual quotient, emotional quotient, and the variable of audit tenure. based on the results of the validity test shows all questionnaire items have a sig value (2-tailed) < 0.05 which means that all question items in this study are valid. while based on reliability test shows that all variables have cronbach alpha > 0.60, then the concept of each variable is reliable. descriptive analysis of spss data results in table 2. table 2. descriptive analysis minimum maximum mean std. deviation competence 2.00 4.00 2.5780 .52601 independence 2.00 4.00 2.5075 .61720 spiritual quotient 2.00 4.00 2.6613 .54277 emotional quotient 2.00 4.00 2.7020 .56461 audit tenure 2.00 4.00 2.5380 .52758 valid n (listwise) source: primary data, 2019 classic assumption test the normality test shows that asymp. sig. (2-tailed) > 0.05, shown in table 3, which recognizes the normal distribution of the regression model. table 3. one-sample kolmogorov-smirnov test unstandardized residual n 100 normal parametersa,b mean .0000000 std. deviation .23441458 influence of competence, independence, spiritual quotient, emotional quotient and audit tenure on audit quality ready wicaksono, and mispiyanti 142 most extreme differences absolute .093 positive .093 negative -.045 kolmogorov-smirnov z .927 asymp. sig. (2-tailed) .356 a. test distribution is normal. b. calculated from data. source: output spss, 2019 based on the results of the kolmogorov-smirnov test in table 3, asymp value is produced. sig. (2-tailed) at 0.356. the result can be concluded that residual data in this regression model is distributed normally due to asymp value. sig. (2-tailed) above 0.05 and the regression model is eligible for further analysis. from the results of the data using spss, it was found that, in the collinearity statistics section, the vif value for all independent variables is less than 10 and the tolerance value is greater than 0.1, indicating no symptoms of multicolerance. table 4. multicollinearity test model collinearity statistics conclusion tolerance vif 1 (constant) competence .351 2.846 not occur independence .663 1.509 not occur spiritual quotient .343 2.916 not occur emotional quotient .447 2.235 not occur audit tenure .556 1.798 not occur source: output spss, 2019 in the heteroscedasticity test, no heteroscedasticity symptoms were found because there was no clear pattern in the scatterplot image as shown in figure 2, and the distribution of the points in the scatterplot image and also was below the y-axis (audit quality). this is as (ghozali, 2018) notes that when there is no clear pattern (wavy, expanded, then narrowed) in the scatterplot image, there is no heteroscedasticity and the dots are dying above and below the number 0 on the y-axis as shown distribute below: figure 2. scatterplot pattern hypothesis test the results of the t statistical test can be seen in table 5. below jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.137-148 143 table 5. t-test results (partial correlation analysis) model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -.115 .140 -.826 .411 competence .273 .078 .272 3.518 .001 independence .145 .048 .170 3.011 .003 spiritual quotient .283 .076 .291 3.723 .000 emotional quotient .179 .064 .191 2.790 .006 audit tenure .138 .048 .176 2.863 .005 a. dependent variabel: audit quality source: output spss, 2019 based on table 5, the regression model is as follows: audit quality = −0,115 + 0,273x1 + 0,145x2 + 0,283x3 + 0,179x4 + 0,138x5 + e……….(2) based on table 5, the amount of the regression coefficient of competency variables is 0.273 and the value of significance is 0.001, meaning that competency variables positively affect the quality of audits. for independent variables, the magnitude of the independence regression coefficient is 0.145 and the significance value is 0.003, meaning that independent variables have a positive effect on audit quality. the magnitude of the coefficient of the spiritual quotient variable is 0.283 and the significance value is 0.000, meaning the spiritual quotient positively affects the quality of the audit. the amount of emotional quotient regression coefficient is 0.179 and the significance value is 0.006, meaning that the emotional quotient positively affects audit quality. the amount of the regression coefficient of audit tenure is 0.247 and the significance value is 0.005, meaning that the audit tenure positively affects the quality of the audit. based on table 6, it is known that the adjusted r square value of 0.792 means that the model's ability in this case to be an independent variable in describing dependent variables is 79.2%. while the remaining 20.8% is influenced by other variables that are not included in the regression model. source: output spss, 2019 discussion auditor competency positively affects audit quality an auditor must have good personal quality, adequate knowledge, and special skills in their field when auditing. the competence of auditors is auditors who with sufficient and explicit knowledge and experience can conduct audits objectively and carefully. highly educated auditors will have a lot of knowledge about the field they are involved in so that they can know the various problems in more depth. in addition, with extensive science, auditors will be easier to keep up with increasingly complex developments. based on the description above, competence has two important factors, namely knowledge and experience. a high level of tabel 6. model summaryb model r r square adjusted r square std. error of the estimate 1 . 896a .803 .792 .24057 a. predictors: (constant), audit tenure, spiritual quotient, independence, emotional quotient, competence b. dependent variable: audit quality influence of competence, independence, spiritual quotient, emotional quotient and audit tenure on audit quality ready wicaksono, and mispiyanti 144 knowledge and experience from an auditor will result in a high-quality audit. attribution theory states that a person will form an idea that will lead to one's behavior in social perception such as knowledge. the results of this study support the research halim et al., (2014), octavia & widodo, (2015), iryanie, (2017), and ramlah et al., (2018) prove the competence to positively affect the quality of audits. independence positively affects audit quality an audit can only be effective if the auditor is independent and trusted to be more likely to report a breach of an agreement between the principal (shareholders and creditors) and the agent (manager). an independent auditor is an auditor who is not easily influenced, is on either side, and is required to be honest not only with management and the owners of the company but also with other parties who use financial statements that trust the results of his work. when an auditor is independent, he or she gives a true assessment of the audited financial statements without placing any burden on any party. then his assessment reflects the actual state of an audited company. thus, all interested parties can rely on the guarantee of the reliability of the auditor's report. internal and external attribution has been stated to affect individual performance evaluations (auditor) (luthans, 2012) (pujaningrum, 2012). the conclusion is that the higher the independence of an auditor, the better the quality of the audit. these results according to research by halim et al., (2014), octavia & widodo, (2015), iryanie, (2017), and ramlah et al., (2018) prove independence has a positive effect on audit quality. spiritual quotient positively affects audit quality attribution theory explains the internal causes that refer to aspects of individual behavior that exist within a person. its relationship with the spiritual quotient is in determining the quality of audits. if there is an internal factor that is spiritual quotient will result in behavior arising from auditors. a person who has a good spiritual quotient will have one's ability to interpret life and one's ability to interpret the values, morals, and deeds of fellow living beings and be able to make himself as a positive person, full of peace and wise towards his fellow man to be able to live his life positively. a person who ignores spiritual values is likely to use all means to pursue his or her achievements, the person is likely to be dishonest to achieve the desired achievement (laksmi & sujana, 2017). these results according to research by fauzan & setyorini, (2017), kusuma & sukirman, 2017), and pasaribu et al., (2018) prove spiritual quotient affects the quality of audits. emotional quotient positively affects audit quality attribution theory explains internal causes that refer to aspects of individual behavior that exist within a person. the relationship with emotional intelligence is in determining the quality of audits. if there are internal factors that are emotional intelligence will result in behavior arising from auditors. one of the hallmarks of emotional intelligence is understanding oneself, recognizing self-emotions, and being able to manage self-emotions (goleman, 2015). an individual with emotional intelligence can understand his or her role in society leading to an understanding that the individual must follow the norms and values that surround him or her. with the ability to recognize and manage self-emotions, individuals can act ethically following applicable norms and values and maintain relationships with the community (wardana & mimba, 2016). these results according to research by fauzan & setyorini, (2017), kusuma & sukirman, (2017), and pasaribu et al., (2018) prove emotional quotient affects the quality of audits. jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.137-148 145 audit tenure positively affects audit quality the longer the alliance period of auditors and clients can increase the auditor's knowledge of the client's company so that the quality of the audit increases. the length of time auditors can improve the quality of audits, as auditors may need time to gain expertise in their business. this indicates a deeper and complete understanding of the company's operational activities for auditors, in line with the increasing number of years of audit agreements with the company. in carrying out its duties, auditors must be able to maintain independence as the alliance year increases. with this independent attitude, auditors carry out the audit process following established standards and do not attach importance to personal interests to produce good quality audit results (nugrahanti & darsono, 2014). this amplified the presence of dispositional attributions on the behavior of individuals that exist in a person referring to the surrounding environment that affects behavior (external factors) such as rules. conclusions and suggestion this study was conducted to determine the factors that affect the quality of audit empirically. the results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. this research is limited only to public accountants in yogyakarta and the data collected and analyzed using questionnaire methods, thus allowing the filling of questionnaires of respondents who are not serious and can cause misleading results. advice for future research is that future research can use respondents from different research places. then can use the interview method so that it gets better results compared to using the questionnaire method. influence of 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(2007). kecerdasan spiritual. bandung: mizan. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february 2021 hal. 67-80 67 pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu the influence of zakat knowledge, income and muzakki trust on the interests of msmes to pay zakat niaga in the organization of zakat management in bengkulu city mella rosalinda1), abdullah2), fadli3) universitas bengkulu, indonesia 1)2)3) mellarosalinda.27@gmail.com1), abdullah@unib.ac.id2) , fadli@unib.ac.id3) abstract this article aims at explaining the influence of zakat knowledge, income, and trust of muzakki’s towards the owner of umkm’s owners to pay zakat on trade in the zakat foundation. data were collected through the distribution of questionnaires to the umkm in the district of muarabangkahulu. the analysis of data used descriptive analysis and multiple regression analysis. the results of this study indicated that the knowledge of zakat, intention, and belief in muzakki had a positive effect on the intention in paying zakat on trade. this article supported the attribution theory which states that a person's behavior was influenced by internal and external factors. this research proved that zakat knowledge, muzakki income and muzakki trust affected the interest of msmes to pay commercial zakat in the organization of zakat management of bengkulu city. in practical terms, this research’s finding is expected to be useful for the zakat management organization as a consideration to determine further policies in looking at opportunities to achieve increased interest in paying commercial zakat muzakk, because it has been proven that this research sees the positive influence of zakat knowledge, muzakki income and muzakki trust to increase the interest of msmes in paying their commercial zakat in the zakat management organization. keywords: zakat knowledge; income; trust of muzakki’s and intention. abstrak artikel ini bertujuan untuk menjelaskan pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap pemilik pemilik umkm untuk membayar zakat pada perdagangan di yayasan zakat. data dikumpulkan melalui pembagian kuesioner ke umkm di wilayah kecamatan muarabangkahulu. analisis data menggunakan analisis deskriptif dan beberapa analisis regresi. hasil penelitian ini menunjukkan bahwa pengetahuan zakat, niat dan keyakinan terhadap muzakki memiliki efek positif terhadap niat membayar zakat pada perdagangan. artikel ini mendukung teori atribusi yang menyatakan bahwa perilaku seseorang dipengaruhi oleh faktor internal dan eksternal. penelitian ini membuktikan bahwa pengetahuan zakat, pendapatan muzakki dan kepercayaan muzakki mempengaruhi minat umkm untuk membayar zakat komersial di organisasi pengelola zakat kota bengkulu. dalam hal praktis, temuan penelitian ini diharapkan dapat bermanfaat bagi organisasi pengelola zakat sebagai pertimbangan untuk menentukan kebijakan lebih lanjut dalam melihat peluang untuk mencapai peningkatan minat membayar zakat komersial muzakk, karena telah terbukti bahwa penelitian ini melihat pengaruh positif pengetahuan zakat, pendapatan muzakki dan kepercayaan muzakki untuk meningkatkan minat umkm dalam membayar zakat komersialnya di organisasi pengelola zakat. kata kunci: pengetahuan zakat; pendapatan; kepercayaan terhadap muzakki dan niat. *corresponding author email: mellarosalinda.27@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.1.67-80 mailto:mellarosalinda.27@gmail.com mailto:abdullah@unib.ac.id mailto:mellarosalinda.27@gmail.com https://doi.org/10.33369/j.akuntansi.11.1.67-80 pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu mella rosalinda, abdullah dan fadli 68 pendahuluan indonesia adalah negara berkembang yang mayoritas jumlah penduduknya memeluk agama islam. namun, salah satu permasalahan yang sering dihadapi oleh negara-negara berkembang adalah masalah ekonomi, termasuk negara indonesia saat ini. persentase penduduk miskin pada bulan maret 2019 di indonesia mencapai 25,14 juta orang atau sekitar 9,41% (bps, 2019). permasalahan ekonomi seringkali berdampak negatif terhadap kehidupan sosial masyarakat seperti, kemiskinan dan pengangguran yang sering kali menimbulkan tindakantindakan kriminal.. dalam ajaran islam pemberantasan kemiskinan sudah dilembagakan dalam salah satu rukunnya, yaitu menunaikan zakat. pembayaran zakat sebagai sarana untuk mempersempit jurang perbedaan pendapatan dalam masyarakat, sehingga tidak terjadi kesenjangan sosial yang dapat berpotensi konflik dan mengganggu keharmonisan dalam bermasyarakat. badan usaha yang merupakan salah satu sektor informal memiliki posisi yang strategis dalam potensi perhimpunan zakat. salah satu sektor informal yang memiliki posisi yang paling startegis adalah para pengusaha mikro yang biasa disebut pelaku umkm (usaha mikro, kecil, dan menengah). meningkatnya jumlah pengusaha mikro, kecil, dan menengah (umkm) memberikan dampak ikutan yang menguntungkan (positive spillovers) seperti mengurangi beban pemerintah untuk menyediakan lapangan kerja, membantu meningkatkan perekonomian, menjadi alternatif terbaik bagi kelompok berdaya beli rendah, serta merupakan lumbung penerimaan zakat. di kota bengkulu , realisasi dari potensi zakat niaga yang diperoleh dari para pelaku umkm belum sepenuhnya bisa terhimpun oleh para pengelola dana zakat. padahal seperti yang diketahui jumlah pelaku umkm di kota bengkulu sangat potensial untuk dihimpun zakat niaganya. terlihat pada jumlah tabel berikut: tabel 1 jumlah usaha mikro kecil menengah (umkm) di kota bengkulu tahun 2018 sumber : dinas koperasi dan ukm kota bengkulu, 2019 berdasarkan data diatas, kecamatan muara bangkahulu yang merupakan wilayah yang pesat dalam pertumbuhan umkm, terbukti kecamatan ini menempati urutan nomor dua terbanyak pelaku umkm diselingkup kota bengkulu. hal tersebut sangat didukung oleh perputaran ekonomi yang menjadikan banyak alternatif usaha yang bisa ditumbuhkembangkan. omset usaha yang dihasilkan oleh para pelaku umkm di kecamatan muara bangkahulu juga dikategorikan sebagai penghasilan yang menjanjikan. namun pada kenyataannya, minat pelaku umkm yang berada kecamatan muara bangkahulu sangat rendah untuk membayarkan zakatnya kepada organisasi pengelola zakat. padahal disekitaran wilayah kecamatan muara kecamatan umkm omset (dalam rp.) gading cempaka 312 4.792.200.000 singaran pati 231 2.203.650.000 kampung melayu 224 1.437.610.000 muara bangkahulu 429 2.426.550.000 selebar 269 2.096.600.000 ratu samban 384 2.369.050.000 ratu agung 387 5.578.260.000 sungai serut 366 9.672.625.000 teluk segara 744 4.967.845.000 jumlah 3.346 35.544.390.000 jurnal akuntansi issn 2303-0356 vol. 11, no.1, february 2021 hal. 67-80 69 bangkahulu terletak beberapa organisasi pengelola zakat yang siap menerima pembayaran dari para muzakki yang ingin membayarkan zakatnya. baitul maal hidayatullah (bmh) merupakan salah satu organisasi pengelola zakat yang berada di sekitaran kecamatan muara bangkahulu. ketua baitul maal hidayatullah (bmh) sofyan, menyampaikan dalam wawancara (30 oktober 2019) bahwa perhimpunan zakat niaga yang diperoleh dari pelaku umkm disekitaran muara bangkahulu hanya berjumlah kurang lebih lima pelaku umkm saja yang membayarkan zakatnya di bmh (rosalinda, 2019). berdasarkan hasil wawancara dengan bendahara baznas kota bengkulu, lovita setya hariani (21 oktober 2019) menyampaikan bahwa perhimpunan zakat yang diterima oleh amil zakat sebesar 95% yang mana diperoleh dari zakat profesi yang rata-rata berasal dari asn sedangkan 5% nya adalah umum (rosalinda, 2019). para pelaku umkm yang telah mencukupi nishab dan haulnya wajib untuk mengeluarkan zakat berupa zakat niaga/perdagangan. aktivitas perdagangan/ niaga wajib dizakati, sebagaimana firman allah swt dalam q.s. al-baqarah ayat 267, yang artinya: “hai orang-orang yang beriman, nafkahkanlah (di jalan allah) sebagian dari hasil usahamu yang baik-baik dan sebagian dari hasil usahamu yang baik-baik dan sebagian dari apa yang kami keluarkan dari bumi untuk kamu. dan janganlah kamu memilih yang buruk-buruk lalu kamu nafkahkan dari padanya, padahal kamu sendiri tidak mau mengambilnya, melainkan dengan memicingkan mata terhadapnya. dan ketahuilah, bahwa allah mahakaya lagi maha terpuji.” (qs. al-baqarah : 267) hal ini menunjukkan bahwa, besarnya potensi zakat umkm yang ada di kota bengkulu belum dapat dihimpun dan dirasakan manfaatnya. padahal ada sebagian pelaku umkm yang seharusnya telah menjadi muzakki dapat menyalurkan zakat mereka ke organisasi pengelola zakat agar dana penyaluran zakat dapat didistribusikan kepada pelaku umkm yang belum berkecukupan dalam memodali usahanya atau dalam hal ini merupakan mustahiq zakat. kurangnya minat pelaku umkm untuk membayar zakat niaga dipengaruhi oleh beberapa hal. yang pertama, ketidaktahuan kewajiban membayar zakat. menurut hafidhuddin (2007) pengetahuan merupakan salah satu penyebab belum terkumpul zakat secara keseluruhan di lembaga-lembaga pengumpul zakat, kerena pengetahuan masyarakat terhadap harta yang wajib dikeluarkan zakatnya masih terbatas pada sumber-sumber konvensional yang secara jelas dinyatakan dalam al-quran dan hadits dengan pernyataan tertentu. kedua, pendapatan juga diyakini merupakan faktor yang mempengaruhi minat masyarakat membayar zakat. menurut qardawy (2004) menyampaikan bahwa dalam ajaran islam, seseorang diwajibkan membayar zakat apabila pendapatan yang dimiliki telah mencapai nisab dan haulnya, dan sebaliknya apabila seseorang yang memiliki pendapatan belum mencapai nisab dan haulnya, maka orang tersebut tidak wajib mengeluarkan zakatnya. ketiga, ketidakpercayaan terhadap lembaga pengelola zakat. salah satu faktor yang mempengaruhi keengganan masyarakat membayar zakat pada baz/laz adalah kurangnya kepercayaan dari masyarakat terhadap bazis/laz dalam menyalurkan zakat kepada mustahiq (daulay & lubis, 2006), sehingga sebagian masyarakat mengeluarkan zakatnya tidak melalui amil zakat tetapi langsung kepada mustahiq. faktor yang mempengaruhi minat para pelaku umkm dalam membayarkan zakatnya merupakan faktor individual yang bisa saja dipengaruhi oleh internal atau eksternal individu. menurut lubis (2014) teori atribusi mampu menjelaskan bahwa perilaku seseorang ditentukan oleh gabungan antara kekuatan internal, dan kekuatan eksternal. zakat perniagaan adalah zakat yang dikeluarkan atas kepemilikan harta yang diperuntukan untuk jual beli. zakat ini dikenakan kepada perorangan ataupun perserikatan. menurut jaziri (2003) jika terdapat suatu barang dijadikan sebagai obyek kegiatan perniagaan maka kategori zakatnya adalah zakat barang dagangan atau zakat perniagaan. pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu mella rosalinda, abdullah dan fadli 70 pengetahuan zakat adalah pengetahuan masyarakat tentang zakat, tujuan dan manfaat zakat, dampak yang akan diperoleh dari membayar zakat yang akan melahirkan budaya berzakat masyarakat sebagai suatu kewajiban yang harus ditunaikan. pengetahuan masyarakat tentang zakat, cara pandangan masyarakat tentang sangat kental dengan nuansa fiqih harus ditambah dengan cara pandang yang memungkinkan zakat dapat diberdayakan (bukhari, 2009). ahli teori pembelajaran yakin bahwa pembelajaran dihasilkan melalui perpaduan kerja antara pendorong, rangsangan, isyarat bertindak, tanggapan dan penguatan. pendorong (drives) adalah rangsangan internal yang kuat yang mendorong tindakan. isyarat (cues) adalah rangsangan kecil yang menentukan kapan, di mana, dan bagaimana tanggapan seseorang. semakin baiknya pengetahuan zakat pengusaha mikro dapat meningkatkan kesadaran mereka dalam membayar zakat yang menjadi pendorong yang kuat dan motivasi serta kontribusi yang positif bagi penerimaan zakat. salah satu sebab belum berfungsinya zakat sebagai instrumen pemerataan dan belum terkumpulnya zakat secara optimal di lembaga-lembaga pengumpul zakat, karena pengetahuan masyarakat terhadap harta yang wajib dikeluarkan zakatnya masih terbatas pada sumber-sumber konvensional yang secara jelas dinyatakan dalam al quran dan hadist dengan persyaratan tertentu. apalagi bila dikaitkan dengan kegiatan ekonomi yang terus berkembang dari waktu ke waktu (hafiduddin, 2002: 2). h1: pengetahuan zakat berpengaruh terhadap minat pelaku umkm untuk membayar zakat niaga pendapatan muzakki pendapatan merupakan perolehan aset yang diterima akibat balas jasa. pendapatan yaitu tambahan harta yang diperoleh dari sumber yang diketahui dan bersifat tetap (satrio dan siswantoro, 2016). pendapatan pada dasarnya merupakan balas jasa yang diterima pemilik faktor produksi atas pengorbanannya dalam proses produksi. masing-masing faktor produksi seperti : tanah akan memperoleh balas jasa dalam bentuk sewa tanah, tenaga kerja akan memperoleh balas jasa berupa gaji/upah dan keahlian termasuk para enterpreneur akan memperoleh jasa dalam bentuk laba. pendapatan seseorang sangat mempengaruhi untuk mengeluarkan zakat. karena pendapatan memiliki hubungan mengenai apakah harta tersebut sudah mencapai nishab atau belum, disamping pula berpengaruh terhadap besar jumlah zakat yang akan dikeluarkan oleh muzakki. nishab atau batas minimal pendapatan wajib dizakati adalah setara 85 gram emas atau 653 kg beras yang dikalkulasikan untuk satu tahun pendapatan (ahmad, 2003). h2: pendapatan muzaki berpengaruh terhadap minat pelaku umkm untuk membayar zakat niaga kepercayaan muzakki kepercayaan (trust atau belief) merupakan keyakinan bahwa tindakan orang lain atau suatu kelompok konsisten dengan kepercayaan mereka. kepercayaan lahir dari suatu proses secara perlahan kemudian terakumulasi menjadi suatu bentuk kepercayaan, dengan kata lain kepercayaan adalah keyakinan kita bahwa di satu produk ada atribut tertentu. keyakinan ini muncul dari persepsi yang berulang adanya pembelajaran dan pengalaman (amir, 2005). kepercayaan terhadap lembaga zakat dalam penelitian ini didefenisikan sebagai kemauan atau minat muzakki untuk menggunakan lembaga zakat dalam penyaluran zakatnya terhadap mustahiq zakat karena muzakki yakin lembaga tersebut profesional, amanah dan transparan. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february 2021 hal. 67-80 71 disamping akan menumbuhkan rasa kepercayaan terhadap masyarakat, dana zakat yang terkumpul dan tersalurkan akan semakin meningkat dan optimal dalam pemanfaatannya. dengan demikian masyarakan akan berminat dan berkeinginan berzakat pada lembaga amil zakat apabila mereka percaya pada lembaga zakat. h3: kepercayaan muzaki berpengaruh terhadap minat pelaku umkm untuk membayar zakat niaga minat membayar zakat minat merupakan sumber motivasi yang mendorong orang untuk melakukan apa yang mereka inginkan bila mereka bebas memilih, bila mereka merasa berminat. ini kemudian mendatangkan kepuasan, bila kepuasan berkurang, maka minatpun berkurang. (kumalahadi, 2012). dengan demikian dapat dikatakan bahwa minat adalah dorongan kuat bagi seseorang untuk melakukan segala sesuatu dalam mewujudkan pencapaian tujuan dan cita-cita yang menjadi keinginannya. minat yang besar terhadap suatu hal merupakan modal yang besar untuk membangkitkan semangat untuk melakukan tindakan yang diminati dalam hal ini membayar zakat di organisasi pengelola zakat. h4: minat membayar zakat berpengaruh terhadap minat pelaku umkm untuk membayar zakat niaga metode penelitian jenis penelitian jenis penelitian yang akan digunakan dalam penelitian ini adalah penelitian kuantitatif kausal. metode penelitian kausal ini adalah metode untuk mengetahui atau membuktikan hubungan antara sebab dan akibat dari beberapa variabel yang digunakan. metode penelitian kausal ini memiliki tujuan guna mengetahui bagaimana satu variabel dapat mempengaruhi variabel lainnya sehingga diharapkan dari penelitian ini yaitu didapatkan pengaruh pengetahuan, pendapatan dan kepercayaan terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu. dalam penelitian ini, data yang digunakan adalah data primer yang di dapat dari hasil penyebaran kuesioner dimana akan dibagikan kepada responden yang bersangkutan. populasi dalam penelitian ini adalah pelaku umkm yang berada di kecamatan muara bangkahulu kota bengkulu dengan jumlah sebanyak 429 pelaku umkm. untuk menentukan ukuran sampel minimum dari populasi yang diambil yaitu menggunakan persamaan slovin : n = 429 1+429 (10%)2 n = 81,09 untuk memudahkan peneliti dalam pengolahan data maka peneliti membulatkan sampel dari 81,09 menjadi 81 pelaku umkm di kecamatan muara bangkahulu. teknik pengambilan sampel digunakan dalam penelitian ini yaitu non probability sampling dengan teknik purposive sampling. dalam penelitian ini yang menjadi sampel yaitu pelaku umkm yang berada di kecamatan muara bangkahulu kota bengkulu dengan memenuhi kriteria sebagai berikut: 1. telah terdaftar di dinas koperasi dan umkm kota bengkulu 2. beragama islam 3. telah mencapai nishab atau batas minimal penghasilan wajib dizakati adalah setara 85 gram emas dengan waktu setahun. dalam hal ini perhitungan 1 gram emas (20 desember 2019) sebesar rp752.000,atau sebesar rp63.920.000,-/tahun. pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu mella rosalinda, abdullah dan fadli 72 hasil dan pembahasan data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dengan menyebarkan kuisioner kepada pelaku umkm yang telah memenuhi syarat sebagai seorang muzakki di wilayah kecamatan muara bangkahulu. jumlah kuisioner yang disebarkan berjumlah 81 kuisioner. berikut rincian mengenai tingkat pengembalian kuisioner yang disajikan dalam tabel berikut: tabel 2 daftar pengiriman dan pengembalian kuisioner sumber : data primer diolah, 2020 berdasarkan pada tabel tersebut dapat dijelaskan bahwa dari 81 kuisioner (100%) yang dapat disebarkan, kuisioner yang diterima kembali oleh peneliti sebanyak 71 kuisioner atau sebesar 87,65% kuisioner yang tidak kembali sebanyak 11 kuisioner atau sebesar 13,58%. kuisioner yang dapat diolah atau digunakan dalam penelitian ini sebanyak 70 kuisioner atau sebesar 87,65%. kuisioner yang tidak kembali disebabkan karena sebagian pelaku umkm (pemilik) sedang tidak berada ditempat atau sedang bepergian ke luar kota dan sebagian lainnya menolak untuk mengisi kuisioner dikarenakan kesibukan yang tidak bisa diganggu. responden yang ada dalam penelitian ini adalah pelaku umkm (usaha mikro kecil menengah) yang berada di sekitaran kecamatan muara bangkahulu serta telah mencukupi syarat sebagai seorang muzakki. gambaran umum responden dibagi berdasarkan kriteria jenis kelamin, usia, pendidikan terakhir, jenis usaha, tahun berdirinya usaha dan omset yang dihasilkan. adapun profil responden yang berpartisipasi dalam penelitian ini adalah sebagai berikut: tabel 3 profil responden kriteria jumlah (eks) persentase (%) jenis kelamin: *laki-laki 46 65,71% *perempuan 24 34,29% total responden 70 usia 17 – 35 tahun 25 35,71% 35 – 55 tahun 37 52,86% > 55 tahun 8 11,43% total responden 70 pendidikan terakhir sd 1 1,43% smp 5 7,14% sma/k 38 54,29% diploma/s1 20 28,57% s2/s3 6 8,57% total responden 70 jenis usaha perdagangan 46 65,71% industri 7 10,00% keterangan jumlah (eks) persentase (%) kuisioner yang disebar 81 100,00% kuisioner yang kembali 71 87,65% kuisioner yang tidak kembali 10 12,35% kuisioner yang tidak lengkap 1 1,23% kuisioner yang dapat digunakan 70 86,42% jurnal akuntansi issn 2303-0356 vol. 11, no.1, february 2021 hal. 67-80 73 kriteria jumlah (eks) persentase (%) aneka jasa 17 24,29% total responden 70 tahun berdirinya usaha 1 – 5 tahun 27 38,57% 5 – 10 tahun 29 41,43% >10 tahun 14 20,00% total responden 70 omset yang dihasilkan rp. 75.000.000,s.d rp. 80.000.000, 22 31,43% rp. 80.000.000,s.d rp. 90.000.000, 34 48,57% >rp. 90.000.000,14 20,00% total responden 70 sumber : data primer diolah, 2020 mayoritas responden didominasi yang berjenis kelamin laki-laki yaitu sebanyak 46 orang (65,71%). untuk cakupan rentang usia, mayoritas responden yang ada dalam penelitian berusia 35 hingga 55 tahun sebanyak 37 orang (52,86%). pada jenjang pendidikan, responden yang ada dalam penelitian ini mayoritas merupakan lulusan sma/k yaitu sebanyak 38 orang (54,28%). jenis usaha yang dimiliki oleh responden didominasi oleh jenis usaha perdagangan yaitu sebanyak 46 responden (65,71%). tahun berdirinya usaha yang ada pada responden mayoritas pada tahun 5-10 tahun yaitu sebanyak 29 orang (41,43%). dan penghasilan omset yang diperoleh tiap bulannya oleh responden mayoritas rp80.000.000,s.d rp90.000.000, pertahun yaitu sebanyak 34 orang (48,57%). ditinjau dari usia pelaku umkm berada pada usia rentang 35 hingga 55 tahun termasuk usia yang produktif, sehingga dianggap telah memahami isi dari kuisioner. dilihat dari jenjang pendidikan, mayoritas responden merupakan lulusan sma/k. hal ini menunjukkan bahwa responden dianggap telah memahami dan mengerti dalam menjawab pertanyaan dari kuisioner. dilihat dari tahun berdirinya usaha, mayoritas responden telah mendirikan selama 5-10 tahun dan penghasilan omset yang dihasilkan tiap tahunnya oleh responden mayoritas sebesar rp80.000.000,s.d rp90.000.000,pertahun. hal ini menunjukkan bahwa responden dianggap telah memenuhi syarat sebagai seorang muzakki yang telah mencapai nishab dan haul zakat. statistik deskriptif dalam pengolahan data, hasil dari jawaban responden tersebut diberi skor yang menunjukkan tingkat frekuensi responden dalam memilih jawaban dengan diberi skor 1 sampai 5. gambaran umum tentang statistik deskriptif dari data yang telah diolah seperti yang terlihat pada tabel berikut: tabel 4 statistik deskriptif variabel n kisaran teoritis kisaran aktual std. min maks mean min maks mean deviation minat membayar zakat (m) 70 10 50 30 32 45 39,83 3,007 pengetahuan zakat (pz) 70 8 40 24 27 38 34,51 2,569 pendapatan muzakki (pm) 70 4 20 12 12 20 16,26 2,178 kepercayaan muzakki (km) 70 10 50 30 32 46 41,59 2,646 sumber : data primer diolah, 2020 berdasarkan tabel diatas, variabel minat membayar zakat mempunyai bobot kisaran teoritis sebesar 10 sampai dengan 50 dengan nilai rata-rata (mean) sebesar 30. sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 32 sampai 45 dengan nilai rata-rata (mean) sebesar 39,83 dengan standar deviasi sebesar 3,007. nilai mean pada kisaran aktual pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu mella rosalinda, abdullah dan fadli 74 39,83 lebih besar daripada nilai mean pada kisaran teoritis 30 mengindikasikan secara rata-rata para pelaku umkm menilai sudah memiliki minat untuk membayar zakat di organisasi pengelola zakat kota bengkulu. nilai standar deviasi sebesar 3,007 lebih kecil dibandingkan dengan nilai mean pada kisaran aktual yaitu sebesar 39,83 sehingga mengindikasikan bahwa tidak terjadi banyak variasi data penelitian pada variabel minat membayar zakat. pengetahuan zakat mempunyai bobot kisaran teoritis sebesar 8 sampai dengan 40 dengan nilai rata-rata (mean) sebesar 24. sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 27 sampai 38 dengan nilai rata-rata (mean) sebesar 34,51 dengan standar deviasi sebesar 2,569. nilai mean pada kisaran aktual 34,51 lebih besar daripada nilai mean pada kisaran teoritis 24 mengindikasikan secara rata-rata para pelaku umkm menilai sudah memahami dan memiliki pengetahuan yang baik mengenai zakat sehingga mampu mempengaruhi minat untuk membayar zakat niaga. nilai standar deviasi sebesar 2,569 lebih kecil dibandingkan dengan nilai mean pada kisaran aktual yaitu sebesar 34,51 sehingga mengindikasikan bahwa tidak terjadi banyak variasi data penelitian pada variabel pengetahuan zakat. pendapatan muzakki mempunyai bobot kisaran teoritis sebesar 4 sampai dengan 20 dengan nilai rata-rata (mean) sebesar 12. sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 12 sampai 20 dengan nilai rata-rata (mean) sebesar 16,26 dengan standar deviasi sebesar 2,178. nilai mean pada kisaran aktual 16,26 lebih besar daripada nilai mean pada kisaran teoritis 12 mengindikasikan secara rata-rata para pelaku umkm menilai pendapatan mampu mempengaruhi minat untuk membayar zakat niaga. nilai standar deviasi sebesar 2,178 lebih kecil dibandingkan dengan nilai mean pada kisaran aktual yaitu sebesar 16,26 sehingga mengindikasikan bahwa tidak terjadi banyak variasi data penelitian pada variabel pendapatan muzakki. kepercayaan muzakki mempunyai bobot kisaran teoritis sebesar 10 sampai dengan 50 dengan nilai rata-rata (mean) sebesar 30. sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 32 sampai 46 dengan nilai rata-rata (mean) sebesar 41,59 dengan standar deviasi sebesar 2,646. nilai mean pada kisaran aktual 41,59 lebih besar daripada nilai mean pada kisaran teoritis 30 mengindikasikan secara rata-rata para pelaku umkm menilai bahwa mereka memiliki kepercayaan di organisasi pengelola zakat di kota bengkulu sehingga mampu mempengaruhi minat untuk membayar zakat niaga. nilai standar deviasi sebesar 2,646 lebih kecil dibandingkan dengan nilai mean pada kisaran aktual yaitu sebesar 41,59 sehingga mengindikasikan bahwa tidak terjadi banyak variasi data penelitian pada variabel kepercayaan muzakki. hasil pengujian validitas adalah sebagai berikut : tabel 5 hasil pengujian validitas no. variabel kmo sig. anti-image corelatiom keterangan 1 m1 m2 m3 m4 m5 m6 m7 m8 m9 m10 0,604 0,000 0,516 0,533 0,630 0,560 0,602 0,582 0,701 0,560 0,507 0,683 valid valid valid valid valid valid valid valid valid valid jurnal akuntansi issn 2303-0356 vol. 11, no.1, february 2021 hal. 67-80 75 no. variabel kmo sig. anti-image corelatiom keterangan 2 pz1 pz2 pz3 pz4 pz5 pz6 pz7 pz8 0,621 0,000 0,530 0,671 0,742 0,658 0,517 0,710 0,602 0,565 valid valid valid valid valid valid valid valid 3 pm1 pm2 pm3 pm4 0,716 0,000 0,714 0,700 0,738 0,715 valid valid valid valid 4 km1 km2 km3 km4 km5 km6 km7 km8 km9 km10 0,689 0,000 0,581 0,657 0,657 0,665 0,700 0,678 0,673 0,678 0,751 0,765 valid valid valid valid valid valid valid valid valid valid sumber : data primer diolah, 2020 berdasarkan tabel diatas semua item pertanyaan untuk variabel m, variabel pz, variabel pm, dan variabel km memiliki nilai kmo lebih besar dari 0,50 dengan signifikansi masing masing variabel 0,000, artinya semua item pertanyaan sudah memenuhi kriteria uji validitas dengan cfa yaitu nilai msa nya diatas 0,50, sehingga dikatakan valid dan dapat dilanjutkan untuk digunakan pada pengujian selanjutnya. tabel 6 hasil pengujian reliabilitas no. variabel nilai cronbach alpha keterangan 1 variabel m 0,715 reliabel 2 variabel pz 0,706 reliabel 3 variabel pm 0,723 reliabel 4 variabel km 0,716 reliabel sumber: data primer diolah, 2020 berdasarkan tabel diatas semua variabel m, variabel pz, variabel pm, dan variabel km dikatakan reliabel. hal ini terlihat dari nilai cronbach alpha yang menunjukkan > 0,70. tabel 7 hasil uji normalitas data variabel asymp sig (2-tailed) keterangan pz 0,200 normal pm 0,023 normal km 0,200 normal sumber : data primer diolah, 2020 dari tabel tersebut terlihat bahwa unstandardized residual memiliki nilai asymp sig lebih dari 0,05, sehingga data yang digunakan dalam penelitian ini berdistribusi normal. pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu mella rosalinda, abdullah dan fadli 76 tabel 8 hasil uji multikolinearitas variabel collenearity statistics signifikansi keterangan tolerance vif pz 0,932 1,073 0,654 bebas multikolinearitas dan heteroskedastisitas pm 0,918 1,090 0,601 bebas multikolinearitas dan heteroskedastisitas km 0,947 1,056 0,369 bebas multikolinearitas dan heteroskedastisitas sumber : data primer diolah, 2020 berdasarkan tabel diatas semua independen yaitu variabel pz, variabel pm, dan variabel km memiliki nilai tolerance> 0,10 dan nilai vif < 10, sehingga semua variabel pada persamaan bebas dari masalah multikolinearitas. semua variabel independen yaitu variabel pz, variabel pm, dan variabel km memiliki nilai signifikansi lebih dari 0,05, sehingga tidak terjadi masalah heteroskedastisitas. tabel 10 hasil pengujian hipotesis variabel koefisien t-statistik signifikansi hasil pz 0,315 3,138 0,003 diterima pm 0,592 4,954 0,000 diterima km 0,425 4,393 0,000 diterima adjusted r2 0,526 f 26,541 sig. 0,000 sumber : data primer diolah, 2020 berdasarkan hasil regresi pada tabel 10 diatas dapat dilihat bahwa nilai statistik f dalam model adalah sebesar 26,541 dengan nilai signifikansi 0,000. nilai signifikan 0,000 lebih kecil dari 0,05 menunjukkan bahwa model yang digunakan dalam penelitian layak untuk digunakan. koefisien determinasi (uji r2) digunakan untuk mengukur seberapa jauh kemampuan model dalam menerangkan variabel dependen, maka menggunakan koefisien determinasi. dalam penelitian ini, nilai koefisien determinasi yang digunakan adalah nilai adjusted r2. dilihat bahwa nilai adjusted r2 model sebesar 0,526 yang menunjukkan bahwa, 52,6% variabel m (dependen) dapat dijelaskan oleh variabel independen yaitu variabel pz, variabel pm, dan variabel km sedangkan sisanya sebesar 47,4% dijelaskan oleh variabel lain yang tidak terdapat dalam persamaan ini. hasil uji statistik-t uji statistik-t pada dasarnya menunjukkan seberapa besar pengaruh suatu variabel independen terhadap variabel dependen. kriteria pengujian dilakukan berdasarkan probabilitas signifikan lebih kecil dari 0,05, maka variabel bebas secara individu berpengaruh terhadap variabel dependen (ghozali, 2013). berdasarkan tabel hasil pengujian statistik diatas menunjukkan bahwa variabel pengetahuan zakat berpengaruh terhadap minat membayar zakat niaga dan memiliki arah positif (koefisien=0,315) dengan nilai t-statistik 3,138. dengan demikian, hipotesis 1 dalam penelitian ini diterima. hipotesis kedua, menunjukkan variabel pendapatan muzakki berpengaruh positif terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu memberikan hasil perhitungan nilai koefisien sebesar 0,592 dengan perhitungan signifikan sebesar 0,000 < 0,05. hal ini menunjukkan bahwa variabel pendapatan muzakki berpengaruh terhadap minat membayar zakat niaga dan memiliki arah positif (koefisien=0,592) dengan nilai t-statistik 4,954. dengan demikian, hipotesis 2 dalam penelitian ini diterima. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february 2021 hal. 67-80 77 hipotesis ketiga, menunjukkan variabel kepercayaan muzakki berpengaruh positif terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu memberikan hasil perhitungan nilai koefisien sebesar 0,425 dengan perhitungan signifikan sebesar 0,000 < 0,05. hal ini menunjukkan bahwa variabel kepercayaan muzakki berpengaruh terhadap minat membayar zakat niaga dan memiliki arah positif (koefisien=0,425) dengan nilai t-statistik 4,393. dengan demikian, hipotesis 3 dalam penelitian ini diterima. pembahasan berdasarkan hasil pengujian hipotesis pertama menyatakan bahwa pengetahuan zakat berpengaruh positif terhadap minat pelaku umkm membayar zakat niaga di organisasi pengelola zakat kota bengkulu. hal ini menunjukkan bahwa responden meyakini pengetahuan zakat yang baik dan mumpuni dapat meningkatkan minat untuk membayar zakat di organisasi pengelola zakat kota bengkulu. pengetahuan zakat merupakan hal yang sangat penting dalam setiap individu muslim untuk meningkatkan minat mereka dalam membayar kewajibannya yaitu menunaikan zakat. pengetahuan masyarakat tentang zakat, tujuan dan manfaat zakat, dampak yang akan diperoleh dari membayar zakat yang akan melahirkan budaya berzakat masyarakat sebagai suatu kewajiban yang harus ditunaikan. hal ini sejalan dengan teori atribusi, dimana perilaku seseorang ditentukan oleh faktor internal atau eksternal. seseorang cenderung berperilaku jika ia memiliki pengetahuan akan hal yang dilakukannya. dengan demikian, adanya individu yang memiliki pengetahuan zakat yang baik akan mempengaruhi minat untuk membayar zakat. hasil pada hipotesis pertama ini mendukung penelitian fahad (2019), mukhlis (2018), dan pangestu (2016) yang menunjukkan bahwa pengetahuan zakat berpengaruh positif terhadap minat untuk membayar zakat. pengaruh pendapatan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu berdasarkan hasil pengujian hipotesis kedua menyatakan bahwa pendapatan muzakki berpengaruh positif terhadap minat pelaku umkm membayar zakat niaga di organisasi pengelola zakat kota bengkulu. hal ini berarti bahwa variabel pendapatan diyakini dapat meningkatkan minat untuk membayar zakat di organisasi pengelola zakat kota bengkulu. dimana semakin baik dan memadainya pendapatan seorang muzakki, maka akan mempengaruhi minat mereka untuk berzakat. hasil pengujian dengan statistik deskriptif juga menunjukkan rata-rata jawaban responden menjawab setuju untuk variabel pendapatan muzakki dengan nilai cukup baik hal ini dibuktikan dengan nilai t-statistik sebesar 4,954 selain itu nilai koefisien adalah positif sebesar 0,592. hal ini sejalan dengan teori atribusi, pendapatan merupakan salah satu faktor dari luar (eksternal) yang dapat mempengaruhi individu untuk membayar zakat niaga. pendapatan muzakki merupakan salah satu indikator dalam menentukan apakah seseorang wajib membayar zakat atau tidak, disamping pendapatan tersebut harus memenuhi syarat yang lain yaitu berupa nishab setara dengan 85 gram emas dengan batas waktu selama satu tahun. dengan demikian, adanya individu yang memiliki pendapatan yang baik dan memadai sesuai dengan syarat zakat akan mempengaruhi minat untuk membayar zakat. hal ini sesuai dengan penelitian yang dilakukan oleh fakhrudin (2016), satrio dan siswantoro (2016), dan nasution (2017) menyatakan bahwa pendapatan berpengaruh secara positif dalam minat masyarakat membayar zakat. pengaruh kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu berdasarkan hasil pengujian hipotesis ketiga menyatakan bahwa pendapatan muzakki berpengaruh positif terhadap minat pelaku umkm membayar zakat niaga di organisasi pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu mella rosalinda, abdullah dan fadli 78 pengelola zakat kota bengkulu. hal ini berarti bahwa variabel kepercayaan diyakini dapat meningkatkan minat untuk membayar zakat di organisasi pengelola zakat kota bengkulu. hasil pengujian dengan statistik deskriptif juga menunjukkan rata-rata jawaban responden menjawab setuju untuk variabel pendapatan muzakki dengan nilai cukup baik hal ini dibuktikan dengan nilai t-statistik sebesar 4,393 selain itu nilai koefisien adalah positif sebesar 0,425. kepercayaan memiliki kaitan dengan teori atribusi dimana kepercayaan merupakan perilaku yang disebabkan oleh faktor eksternal yang diyakini berada di bawah kendali. kepercayaan merupakan salah satu aspek eksternal dalam diri individu, dimana kepercayaan akan timbul dengan disebabkan faktor luar dari individu tersebut. dengan demikian, adanya individu yang memiliki kepercayaan yang tinggi di suatu organisasi pengelola zakat akan mempengaruhi minat mereka untuk membayarkan zakatnya di opz tersebut. hal ini sesuai dengan penelitian yang dilakukan oleh fahad (2019), mukhlish (2018), dan larasati (2017) yang menyatakan bahwa kepercayaan muzakki berpengaruh terhadap minat membayar zakat di organisasi pengelola zakat. penutup simpulan penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan zakat, pendapatan muzakki, dan kepercayaan muzakki terhadap minat membayar zakat di organisasi pengelola zakat kota bengkulu. pengetahuan zakat terbukti berpengaruh positif terhadap minat membayar zakat di organisasi pengelola zakat kota bengkulu. hasil penelitian ini menunjukkan semakin baik pengetahuan zakat yang dimiliki oleh individu, maka akan berpengaruh baik kepada minat untuk membayar zakat di organisasi pengelola zakat kota bengkulu. pendapatan muzakki terbukti berpengaruh positif terhadap minat membayar zakat di organisasi pengelola zakat kota bengkulu. hasil penelitian ini menunjukkan semakin baik pendapatan yang dimiliki oleh individu/muzakki, maka akan berpengaruh baik kepada minat untuk membayar zakat di organisasi pengelola zakat kota bengkulu. kepercayaan muzakki terbukti berpengaruh positif terhadap minat membayar zakat di organisasi pengelola zakat kota bengkulu. hasil penelitian ini menunjukkan semakin baik/tinggi kepercayaan yang dimiliki oleh individu/muzakki, maka akan berpengaruh baik terhadap minat untuk membayar zakat di organisasi pengelola zakat kota bengkulu. implikasi dari penelitian ini secara teoritis mendukung teori atribusi yang menyatakan bahwa perilaku seseorang dipengaruhi oleh faktor internal dan eksternal. penelitian ini membutikan bahwa pengetahuan zakat, pendapatan muzakki dan kepercayaan muzakki berpengaruh terhadap minat pelaku umkm untuk membayar zakat niaga di organisasi pengelola zakat kota bengkulu. secara praktis, hasil penelitian ini diharapkan bisa bermanfaat bagi organisasi pengelola zakat sebagai bahan pertimbangan untuk menentukan kebijakan lebih lanjut dalam melihat peluang agar tercapainya peningkatan minat muzakki membayar zakat niaga, karena telah terbukti bagaimana penelitian ini melihat adanya pengaruh positif pengetahuan zakat, pendapatan muzakki dan kepercayaan muzakki untuk meningkatkan minat pelaku umkm dalam membayarkan zakat niaganya di organisasi pengelola zakat. dalam penelitian ini peneliti hanya mempertimbangkan penghasilan bersih sebagai tolak ukur dalam menentukan haul dan nishab zakat niaga pelaku umkm, sehingga penentuan kriteria muzakki para pelaku umkm yang diambil tidak mempertimbangkan unsur lainnya seperti hutang, modal serta kerugian. penelitian ini hanya menggunakan pengambilan data melalui kuisioner tanpa melakukan secara langsung wawancara yang diluar dari instrumen kuisioner. sehingga kesimpulan yang diambil hanya mengungkapkan data dari hasil instrumen jurnal akuntansi issn 2303-0356 vol. 11, no.1, february 2021 hal. 67-80 79 yang terkumpul. serta ada kemungkinan adanya respon bias dari responden karena memungkinkan beberapa pertanyaan yang sulit dipahami responden. bagi peneliti mendatang, agar dapat memperhatikan kriteria pelaku umkm yang telah masuk sebagai seorang muzakki dengan memenuhi syarat haul dan nishab. bagi penelitian mendatang, diharapkan dapat memperluas subjek penelitian lain baik di kecamatan lainnya atau tingkat kabupaten/kota serta diharapkan dapat meneliti jenis zakat pada bidang lain, 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(2007). gema insani. jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.150-162 the influence of political connections and capital intensity ratio on effective tax rate: moderated by profitability fanneisa fresti wulandari1 dan lutfi ardhani2 faculty of economics, islamic state university of maulana malik ibrahim malang1,2 article info abstract article history: received: may, 19th, 2023 revised: may 22nd , 2023 accepted: may 24th, 2023 the objective of the research was to determine dan analyze the influence of political connection dan capital intensity ratio on effective tax rate as a moderating variable on profitability. the research method used is a quantitative method with sampling using purposive sampling. the research sample is 72 mining sector company data listed on the indonesia stock exchange for the 2018-2021 period. the research analysis uses path analysis with the help of the sem-pls 3.3 application the results of the study show that political connections affect the effective tax rate. the capital intensity ratio does not affect the effective tax rate. while profitability can moderate political connections and profitability are not able to moderate the capital intensity ratio on the effective tax rate. this research is expected to contribute to providing input dan an overview regarding tax avoidance so that it can help stakeholders such as the government to make decisions dan policies on tax regulations that will be applied. keywords: political connections capital intensity ratio effective tax rate profitability correspondence: fanneisa fresti wulandari fanneisafw@gmail.com how to cite (apa style): wulandari, f.w., & ardhani, l. (2023). the influence of political connections and capital intensity ratio on effective tax rate: moderated by profitability. jurnal akuntansi, 150-162 introduction indonesia as one of the developing countries in the world is trying to carry out development in several fields. one area of focus for improvement is the economic sector. tax collection is one of the ways that the state can collect funds to support the community development process. based on data from the central bureau of statistics, it is known that the average tax revenue in indonesia from 2017 to 2021 is 78.92%. this makes domestic tax revenue the largest contributor to state revenue. in 2021, for the first time, indonesia will receive taxes exceeding the estimated target. during economic recovery after the covid-19 pandemic, indonesia obtained a net tax realization of rp. 1,277.5 trillion from the targeted state budget tax revenue of rp. 1,229.6 trillion. table 1 target and realization of state tax revenue for 2017-2021 year target (trillion) realization (trillion) percentage (%) 2017 1.472,7 1.343,5 91,2 2018 1.618,0 1.518,7 93,8 2019 1.786,3 1.546,1 86,5 2020 1.404,5 1.285,1 91,5 2021 1.229,6 1.277,5 103,9 source: dgt performance report data 2022 one of the government's efforts to increase tax revenues is by providing tax facilities by adjusting the income tax rate that applies to domestic companies and permanent establishments (but). based on law number 7 of 2021 article 17 stipulates that the rate for corporate pph and but is 22%, while public companies whose share ownership is not less than 40% has been paid up and sold on the idx can use the 3% rate reduction facility from the general corporate mandatory pph, namely becoming 19% (octavia and sari, 2022). the government's efforts in optimizing tax 150 mailto:fanneisafw@gmail.com the influence of political connections and capital intensity ratio on effective tax rate: moderated by profitability fanneisa fresti wulandari dan lutfi ardhani revenues are not without constraints, changes in tax rates from the government have not been able to provide satisfaction for companies. this raises the company's efforts in tax management. the government needs tax revenue funds to remain stable to ensure the country's development plans, while companies view paying taxes as an unprofitable expenditure (farouq, 2018). one way that companies can do to maximize profits is to minimize the tax burden that must be paid (amri, 2017). companies carry out various alternatives so that tax matters can be managed properly and provide the company's maximum contribution before making tax payments. generally, measurement in tax planning is to use the effective tax rate because it can influence companies in making decisions as well as aspects regarding the company's tax system (subiyanto, 2021). political connections, capital intensity ratio, and profitability are some of the factors that influence the effective tax rate. (kim, and zhang, 2016) suggest that political connections can protect companies from detection risk and minimize costs arising from aggressive tax avoidance. seeing that business and politics are related, political aspects are considered to have a large role in making tax management decisions (utari and supadmi, 2017). the capital intensity ratio factor is used by companies as a material consideration in increasing costs incurred by reducing income through asset depreciation items. thus, the larger the company's fixed assets, the smaller the profit earned due to the depreciation expense item on fixed assets which reduces profits. research (purwanti and sugiyarti, 2017); and (christina and marlinah, 2020) confirms that the effective tax rate is influenced by the capital intensity ratio. the profitability factor shows the company's ability to earn profits from the company's operations (ardyansah, and zulaikha, 2014). the return on assets (roa) indicator is used by companies to measure the effectiveness of management in managing its investments so that it can be seen how much profit is generated from the total assets owned by the company. research (by fitiasari and suwandi, 2020) and (rahmadani et al., 2020) show the result that the higher the roa value, the lower the effective tax rate. the research object used is mining sector companies for the 2018-2021 period. the use of mining companies because in 2021 based on reports from the ministry of finance experienced the highest growth rate of other sectors at 59.1% with a total of rp. 111.5 trillion, which experienced an increase in tax realization of up to rp. 42 trillion from 2020 (setyawan, 2021). this is supported by the presentation from the minister of finance, mrs. sri mulyani, in 2021 that the increase in the mining sector was due to a significant increase in natural resource commodity prices, such as the price of petroleum, and soaring coal prices (suwiknyo, 2022). the difference between this research and other research is the use of the profitability factor as a moderating variable to strengthen the effect of the independent variable on the dependent variable in the mining sector for the 2018-2021 period which has been listed on the indonesia stock exchange. based on the phenomena that have been described and several differences in the results of research that has been done before, the purpose of this study is to determine the effect of political connections and capital intensity ratio on the effective tax rate which is moderated by profitability. theoretical framework and hypotheses agency theory agency theory describes the relationship between the principal as the owner and the agent as the management of a company (taufiqurokhman, 2018). agency relationships arise because of information problems (information asymmetry) between managers and agents, namely investors or shareholders, creditors, and the government. agency theory assumes that each party has different goals and interests, in which in achieving these goals each party will make alternatives to maximize personal interests compared to group interests (anis, 2013). the relevance to this theory is the existence of information asymmetry between managers and the government, where managers tend to apply policies in tax management with the aim that companies are subject to lower taxes while 151 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.150-162 the government wants maximum tax revenue. companies with political connections will affect the political costs incurred by the company, so the company will pay lower taxes. meanwhile, companies with high fixed assets can allocate depreciation costs for fixed assets so that the taxes incurred will also be lower. tax (mardiasmo, 2018) states that taxes are mandatory contributions that must be paid by the people to the state based on the law by not getting compensation directly and used to pay public expenses. taxes have inherent characteristics, namely a) taxes are collected based on laws and implementing regulations; b) tax payments are not indicated by the government as individual counter-achievement; c) taxes are collected by the state, both central and regional governments; d) taxes are earmarked for government expenses (resmi, 2017). effective tax rate effective tax rate (etr) is the application of the effectiveness of a company in managing the tax burden it bears by making a comparison between the tax burden and total net income. the lower the etr percentage, the better the company's performance in managing its tax effectiveness (ambarukmi and diana, 2017). (vintilă. et al, 2018)argue that etr can indirectly measure a company's contribution to the government budget from company revenue because etr can measure the overall corporate tax burden retrospectively so that it can provide information in the formation of corporate tax policies and evaluate the fairness of the tax system. political connections political connections are relationships between certain parties and parties who have an interest in politics that are used to achieve certain things to benefit both parties (purwanti and sugiyarti, 2017). this political connection relationship provides several advantages for the company, including: a) the company will get political protection connected so that the risk of corporate tax avoidance is low; b) the company receives information on changes in tax regulations in the future; c) companies experience lower pressure from the capital market in carrying out transparency which has the potential to reduce political costs in this case, related to tax evasion; d) companies have easier access to the government (kim, and zhang, 2016). measurements were carried out using the help of dummy variables where these variables are artificial variables used to quantify qualitative variables by assigning code 1 to companies that match the research indicators, while code 0 is given to companies that do not match company indicators (purwanti & sugiyarti, 2017). capital intensity ratio (cir) the capital intensity ratio shows the efficiency level of a company in using assets to generate sales (nejad and hoseinzade, 2021). (purwanti and sugiyarti, 2017) stated that the percentage of fixed assets has a post for the company to add to the burden, namely the depreciation expense that arises due to the fixed assets owned as a deduction from income. the higher the percentage of fixed assets, the lower the profit generated, due to the emergence of fixed asset depreciation expenses which reduce profits. this can reduce the amount of tax paid by the company. profitability profitability is a ratio that describes a company's ability to earn profits during an accounting period and measures the level of operational efficiency in using its assets. obtaining large profits is the goal of all companies, so this requires companies to increase their profitability (mawaddah, 2015). the return on assets (roa) measurement indicator is used in this study because this ratio is considered capable of measuring a company's ability to generate profits with all investment funds in assets for the company's operations. the higher the roa value, the higher the company's 152 the influence of political connections and capital intensity ratio on effective tax rate: moderated by profitability fanneisa fresti wulandari dan lutfi ardhani profitability. whereas companies that have a high profitability value and a lower fiscal loss compensation value will show a high effective tax rate value (sari, 2018). the effect of political connection on the effective tax rate special treatment received by companies such as ease of obtaining capital loans, and low audit risk makes companies not afraid of tax evasion. research conducted by (khoirunnisa asadanie and venusita, 2020) and (sahrir et al., 2021) shows that political connections affect the effective tax rate. contrary to research conducted by (nejad and hoseinzade, 2021) and (sawitri et al., 2022) the results show that political connections do not affect the effective tax rate. based on the research that has been done before, a hypothesis can be drawn: h1: political connections affect the effective tax rate the effect of capital intensity ratio (cir) on the effective tax rate not including the company's depreciation expense in the financial statements as a whole prevents the company from stopping the recognition of fixed assets whose economic benefits have expired to be recognized as depreciation expense. research (purwanti and sugiyarti, 2017) and (christina and marlinah, 2020) explain that the capital intensity ratio affects the effective tax rate. contrary to the research conducted (ariani and hasymi, 2018) and (ambarukmi and diana, 2017). based on the research that has been done before, a hypothesis can be drawn: h2: capital intensity ratio (cir) affects the effective tax rate the effect of political connection on effective tax rate moderated by profitability companies will earn higher profits if they carry out political connections because this is a determinant of state institutions. this encourages companies that have close political connections to affect performance within the company. companies can minimize political costs in the form of tax burdens with political connections owned by companies, thus giving rise to benefits and convenience for a company. the results of the research conducted (fitiasari and suwandi, 2020) state that political connections can moderate the effect on the effective tax rate. so that the hypothesis can be predicted and drawn, namely: h3 : profitability can moderate political connections to the effective tax rate the effect of capital intensity ratio (cir) on effective tax rate moderated by profitability capital intensity ratio is a company investment activity related to fixed assets carried out by creditors, company owners, and company management (purnama and daljono, 2013). the existence of profitability as measured by the company's roa is higher, and the higher the level of tax planning to reduce the tax burden that must be paid by the company, by investing company profits into fixed assets is one way of tax planning. research conducted by (astuty and sari, 2022) states that profitability moderates the capital intensity ratio to the effective tax rate. so that the hypothesis can be predicted and drawn, namely: h4 : profitability can moderate the capital intensity ratio to the effective tax rate. 153 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.150-162 based on the framework described, the conceptual chart of this research framework is illustrated in figure 1. figure 1. conceptual framework source: proceeded data (2023) research methods the type of research being conducted is quantitative research with the object of research on financial reports and annual reports of mining companies listed on the indonesia stock exchange (idx) for the 2018-2021 period. the sample collection technique used purposive sampling with a population of 76 mining companies. the sample used is 72 sample data from 18 selected mining companies. purposive sampling is a technique used by determining certain criteria to obtain samples (priyono, 2016). the following are the specified sampling criteria, namely: 1. mining companies listed on the idx 2. mining companies that present consecutive financial reports from 2018-2021 3. mining companies that have consecutive profits from 2018-2021 4. mining companies that present financial reports in dollars the type of data used in this study is secondary data obtained through the indonesian stock exchange receipt website. the data collection technique uses the documentation method with data analysis techniques through sem (structural equation modeling) with a partial least squares (pls) approach to solve multiple regression and moderation models when there are data problems such as data that are not normally distributed, missing data and sample size small ones (abdillah, 2016). the variables analyzed in this study have the following operational definitions: political connections (x1) capital intensity ratio (x2) effective tax rate (y) profitability (z) h1 h2 h3 h4 154 the influence of political connections and capital intensity ratio on effective tax rate: moderated by profitability fanneisa fresti wulandari dan lutfi ardhani table 2 definition and variable operationalize no variable indicator scale independent variable (x) 1. political connections (x1) 1) using aspects of political ownership owned by independent commissioners 2) independent commissioners who have concurrent positions as politically affiliated with political parties, concurrent positions as government officials, concurrent positions as military, and former government officials or former military officials. (purwanti dan sugiyarti, 2017) ratio 2. capital intensity ratio (x2) 1) total fixed assets 2) total assets (ambarukmi dan diana, 2017) ratio dependent variable (y) 3. effective tax rate (y) 1) tax expense 2) profit before tax (sahrir et al., 2021) ratio moderated variable (z) 4. profitability (z) 1) profit before tax 2) total assets (kasmir, 2017) ratio source: proceeded data (2023) results and discussion descriptive statistics descriptive statistics are tests that are used to provide an overview of data in research which can be seen through the minimum value, maximum value, mean value, and standard deviation value of each variable (ghozali, 2018). table 3 descriptive statistik n minimum maximum mean standard deviation political connections 72 ,000 1,000 ,722 ,451 capital intensity ratio 72 ,031 ,930 ,376 ,286 effective tax rate 72 ,060 ,830 ,265 ,161 profitability 72 ,000 ,670 ,144 ,154 valid n (listwise) 72 source: proceeded data (2023) based on the table above, the minimum value for political connections is 0, while the maximum value for this variable is 1. the average value of the standard deviation (0.722 > 0.451) indicates that the data distribution is relatively small, so it can be said that there is no data deviation in the political connection variable. it is known that the minimum capital intensity ratio value was 0.031 while the maximum value obtained was 0.930. the magnitude of the average value of the standard deviation (0.376 > 0.286) indicates that the data distribution is relatively small so it can be said that there is no data deviation in the capital intensity ratio variable. the minimum value for the effective tax rate variable is 0.060 while the maximum value is 0.830. the magnitude of the average value of the standard deviation (0.265 > 0.161) indicates that the data distribution is relatively small so it can be said that there is no data deviation in the effective 155 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.150-162 tax rate variable. maximum of 0.670. the magnitude of the standard deviation with an average value (0.144 < 0.154) indicates that there is a large distribution of data so it can be said that there is a high data deviation in the profitability variable. partial least square (pls) analysis outermodel the criteria used in the use of data analysis techniques with smartpls 3.0 are convergent validity, discriminant validity, and composite reliability. the following is a pls path scheme (structural model) in this study: figure 2. outermodel source: proceeded data (2023) convergent validity convergent validity is carried out to see whether the selected measurement indicators can represent a variable and underlie that variable (ghozali, imam dan latan, 2015). the individual reflection measure is said to be high if it correlates more than 0.7 with the construct being measured. this study uses the outer loading limits of each indicator for the research variables: table 4. outer loading variable outer loading political connections 1,000 cir 1,000 effective tax rate 1,000 profitability 1,000 political connections * profitability 0,716 cir * profitability 0,767 source: proceeded data (2023) discriminant validity discriminant validity is carried out to ensure that each concept and variable of each model is different from other variables. discriminant validity measurements were also carried out to find out how precisely the measurement indicators were used to function properly on research variables (ghozali, imam dan latan, 2015). 156 the influence of political connections and capital intensity ratio on effective tax rate: moderated by profitability fanneisa fresti wulandari dan lutfi ardhani table 5. cross loading value x1 political connection x2 cir y effective tax rate z profitability x1 * z political connection * profitability x2 * z cir * profitability pc 1,000 -0,131 0,233 0,312 -0,433 -0,049 cir -0,131 1,000 0,171 -0,430 -0,052 -0,336 etr 0,233 0,171 1,000 -0,231 -0,387 -0,044 roa 0,312 -0,430 -0,231 1,000 0,548 -0,559 pc * roa -0,433 -0,052 -0,387 0,548 1,000 -0,588 cir * roa -0,049 -0,336 -0,044 -0,559 -0,548 1,000 source: proceeded data (2023) based on the table above, it can be seen that the cross-loading value for each indicator of each variable does not have the greatest value of the loading value when associated with other variables. this means that each variable has good discriminant validity and does not have a gauge that is highly correlated with other constructs. composite reliability composite reliability is used to assess how consistent the indicators used are with the research variables. these criteria can be fulfilled by looking at the average variance extracted (ave) value of more than 0.5 or using cronbach alpha of more than 0.7 and the composite reliability value must be more than 0.7 (ghozali, imam dan latan, 2015). table 6. composite reliability results variable cronbach’s alpha composite reliability composite reliability political connection 1,000 1,000 1,000 cir 1,000 1,000 1,000 effective tax rate 1,000 1,000 1,000 political connection* profitability 1,000 1,000 1,000 cir * profitability 1,000 1,000 1,000 source: proceeded data (2023) based on table 6, it is known that all the variables used in the study have met composite reliability. this shows that the variables used have a high level of reliability (ghozali, imam dan latan, 2015) formative measurement model test table 7. vif test results variable vif political connection 1,000 cir 1,000 effective tax rate 1,000 political connection* profitability 1,000 cir * profitability 1,000 source: proceeded data (2023) 157 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.150-162 this test is to test multicollinearity in knowing the relationship between indicators by looking at the variance inflation factor (vif) value which is less than 3.3 for all variable indicators. based on the table above, it is known that all indicators of each variable have a value of less than 3.3. innermodel evaluate the inner model to test and see the specific relationship between later variables, where this relationship can describe the relationship between latent variables and substantive research theories (ghozali, imam dan latan, 2015). r-square table 8. r-square variable r-square adjusted r-square effective tax rate 0,322 0,271 source: proceeded data (2023) r-square is used for each endogenous latent variable as a prediction from the structural model studied. if the r-square has a value of 0.19 to 0.33 it can be said to be weak, for a value of 0.34 to 0.67 it can be said to be moderate, and it is said to be strong if the r-square value is more than 0.68 (ghozali, imam dan latan, 2015). based on the table above shows the r-square value of 0.322, this means that the 32.2% effective tax rate is influenced by the independent variables in the study, while 67.8% is influenced by other variables not examined. hypothesis testing testing this hypothesis uses the bootstrapping method where hypothesis testing is accepted if the t statistic value is > 1.64 and the p-value is < 0.05 (abdillah, 2016). following are the results of hypothesis testing from the sem-pls 3.0 application that has been carried out: table 9. hypothesis test results hypothesis t statistic p values h1 x1 → y 3,514 0,000 h2 x2 → y 1,670 0,095 h3 x1*z → y 3,266 0,001 h4 x2*z → y 0,887 0,375 source: proceeded data (2023) based on the results of the hypothesis testing that has been done, it can be seen that h1 has a statistical t value of more than 1.64 (3.514 > 1.64) and a p-value of less than 0.05 (0.000 < 0.005) this means that h1 is accepted. h2 in this study is known to have a statistical t-value of less than 1.64 (1.670 <1.64) and a p-value of more than 0.05 (0.095 > 0.05) so it can be concluded that h2 is rejected. h3 has a t-statistic value of more than 1.64 (3.266 > 1.64) and a p-value of less than 0.05 (0.000 < 0.001) it can be concluded that h3 is accepted, whereas in h4 it is known that the t statistic value is less than 1.64 (0.887 < 1.64) and p-values of more than 0.05 (0.375 > 0.05) it can be concluded that h4 is rejected. the influence of political connections on the effective tax rate the results of the analysis test prove that h1 is accepted, so it can be concluded that political connections affect the effective tax rate. there is a special relationship between the company and the government which is not regulated in the tax law regarding whether or not a higher or lower tax rate is permissible. companies can take advantage of this political closeness relationship to provide operational convenience such as reducing tax sanctions and facilitating mining permits, so that this 158 the influence of political connections and capital intensity ratio on effective tax rate: moderated by profitability fanneisa fresti wulandari dan lutfi ardhani political connection becomes a challenge for the government as tax enforcer. it was further explained that connected companies have lower tax costs and lower pressure on companies. research (wahab. et.al, 2017) explains that there are public observations of political behavior because there may be different characters from other countries. offensive issues will cost the company and attract public attention. the closeness of the company's relationship makes it more prudent to make decisions so that it gets public appreciation as a compliant company and enhances its good image. the company's bad image will have an impact on decreasing trust and resulting in losses, so the company will continue to think about the long-term risks that this political connection has. the results of this study are in line with those (manihuruk and novita, 2022); and (khoirunnisa asadanie and venusita, 2020). effect of capital intensity ratio on the effective tax rate the second hypothesis proves that it is rejected, so it can be concluded that the capital intensity ratio (cir) does not affect the effective tax rate. this is because companies with large fixed assets will also have a large depreciation expense which will reduce the profit earned and will reduce the company's tax burden. the mining sector listed on the indonesia stock exchange in 2018-2021 has a larger proportion of current assets than its fixed assets. this can be seen from the increase in current assets from the previous year. in addition, based on government regulation of the republic of indonesia number 52 of 2011 concerning income tax facilities for investment in certain business fields, article 2 paragraph 2b states that the mining sector has a high probability of obtaining accelerated depreciation and amortization facilities so that tax management cannot be carried out by companies to reduce tax payments. the research results are in line with (putri, 2018); (christina and marlinah, 2020); and (ariani and hasymi, 2018). profitability strengthens the influence of political connections on the effective tax rate the results of testing the third hypothesis are accepted, so it can be concluded that profitability strengthens the influence of political connections on the effective tax rate. based on the theory of political cost hypothesis explaining the reason companies choose accounting policies is to minimize the income tax burden, so companies take tax management actions (kim, and zhang, 2016). the low possibility of inspection and reduction of tax sanctions makes companies use their privileges. companies that have political connections are faster and can enjoy high income so the company's productivity will increase. the results of this study are in line with those (fitiasari and suwandi, 2020); (suwarno. et.al, 2020); and (megawati, 2021). profitability strengthens the influence of the capital intensity ratio on the effective tax rate based on the results of testing the data above, it can be seen that the fourth hypothesis is rejected, so it is concluded that profitability is not able to strengthen the influence of the capital intensity ratio on the effective tax rate. high profitability is due to the company's funding sources in carrying out operations using fixed assets. large companies generally make policies that are by tax regulations, so that they will not cause fiscal corrections and the government will not raise suspicions. this makes the high or low of fixed assets does not affect the high or low of the effective tax rate. this study produces findings that are not by agency theory, where companies will take advantage of their fixed asset gaps for tax avoidance. the results of this study are by stakeholder theory which assumes that companies need government support to regulate company operations, while the government requires optimal taxes for the country's economic development. the existence of aligned interests makes companies comply with government regulations, one of which is by complying with applicable tax rules. the results of this study are in line with (wahyuni and prastiwi, 2020) and (rianto and muhamad alfian, 2022). . 159 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.150-162 conclusion based on the results of the research and discussion that has been described regarding the effect of political connections and the capital intensity ratio on the effective tax rate moderated by profitability carried out in mining sector companies listed on the idx for the 2018-2021 period, it can be concluded that political connections affect the effective tax rate. this is because the special relationship they have makes it easier for companies to reduce tax sanctions and facilitate the ease of mining permits. the capital intensity ratio variable does not affect the effective tax rate because the mining sector has the possibility of faster amortization facilities and depreciation and current assets owned by companies are more than fixed assets so there is no tax management loophole. the profitability variable as a moderator strengthens the influence of political connections on the effective tax rate. meanwhile, on the effect of the capital intensity ratio on the effective tax rate, the profitability variable weakens the relationship. based on the results of research on the mining sector listed on the indonesia stock exchange, the authors submit several suggestions to users of financial statements, especially to the government. the government must pay attention to company information as a whole whether the company has outside branches or not to avoid tax management. the government should consider giving gifts to companies that comply with paying taxes and be stricter on the sanctions for companies that do tax evasion. companies should evaluate and improve company performance by applicable tax rules so that people feel the welfare of increasing the economy by paying taxes indirectly and investors will have more confidence to invest their capital. this study has limitations that can be taken into consideration for further 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(2020). pengaruh capital intensity terhadap tax aggressiveness dengan profitabilitas sebagai variabel moderasi. akunesa: jurnal akuntansi unesa, 09(01), 1–20. 162 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 261-274) e-issn 2303-0364 261 agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas tax aggressivity affected by executive compensation, political connection, sales growth, leverage and profitability ernie riswandari 1)*, kevin bagaskara2) universitas bunda mulia 1) , universitas bunda mulia 2) eriswandari@bundamulia.ac.id1), ernieriswandari@gmail.com2) this research aims to prove that tax aggressiveness is influenced by executive compensation, political connections, sales growth, leverage, and profitability. the annual reports of bumn & bums companies in the non-financial sector are secondary data used in this study and by using the purposive sampling method in selecting the sample. the method of analysis used in this study is multiple linear regression. the result shows that the executive compensation variable has a positive effect on tax aggressiveness. political connection variables, sales growth, and leverage have a negative effect on tax aggressiveness, while the profitability variable has no effect on tax aggressiveness. keywords: executive compensation, political connection, sales growth, leverage, profitability, tax aggressiveness abstrak penelitian ini bertujuan untuk membuktikan tindakan agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage, dan profitabilitas. laporan tahunan perusahaan bumn & bums sektor non keuangan merupakan data sekunder yang digunakan dalam penelitian ini dan dengan menggunakan metode purposive sampling dalam pemilihan sample . metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda diperoleh hasil bahwa variabel kompensasi eksekutif berpengaruh positif terhadap agresivitas pajak. variabel koneksi politik, pertumbuhan penjualan dan leverage berpengaruh negatif terhadap agresivitas pajak, sedangkan variabel profitabilitas tidak berpengaruh terhadap agresivitas pajak. kata kunci : kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage, profitabilitas, agresivitas pajak *corresponding author email: ernieriswandari@gmail.com doi: https://doi.org/10.33369/j.akuntansi.10.3.261-274 pendahuluan sebuah negara tentunya memiliki berbagai macam sumber penerimaan negara salah satunya adalah sumber daya alam, namun kandungan sumber daya alam itu cenderung akan habis karena itu pemerintah harus mencarai alternative sumber penerimaan yang lainnya salah satunya adalah pajak yang diharapkan menjadi sumber penerimaan negara yang paling potensial mengingat jumlah penduduk indonesia jumlahnya banyak dan cenderung terus meningkat. bila diasumsikan penduduk tersebut nantinya akan bekerja dan akan memperoleh penghasilan dimana penghasilan merupakan obyek dari pajak sehingga pajak merupakan sumber penerimaan negara yang sangat potensial untuk dapat meningkatkan penerimaan negara dan jumlah penduduk yang banyak akan menjadi salah satu daya tarik bagi investor untuk berinvestasi di indonesia. dengan banyaknya perusahaan yang tumbuh dan berkembang nantinya akan berdampak pada perolehan penerimaan pajak bagi negara. terdapatnya perbedaan persepsi tentang pajak antara perusahaan dan pemerintah dimana menurut persepsi perusahaan, pajak merupakan beban yang harus ditanggung perusahaan dan https://doi.org/10.33369/j.akuntansi.10.3.261-274 agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas ernie riswandari 1), kevin bagaskara2) 262 akan mengurangi perolehan laba bersih yang diterima perusahaan sehingga perusahaan akan berupaya agar beban pajak yang harus dikeluarkan perusahaan dapat dikeluarkan seminimum mungkin, sedangkan bagi pemerintah pajak merupakan sumber penerimaan negara sehingga pemerintah akan terus berupaya meningkatkan pendapatannya dari pajak. akibat terdapatnya perbedaan persepsi tersebut mengakibatkan timbulnya perilaku perusahaan melakukan upaya meminimumkan beban pajaknya melalui perencanaan pajak yang dilakukannya kita mengenalnya sebagai agresivitas pajak yaitu seberapa agresif perusahaan melakukan upaya untuk meminimumkan beban pajaknya, sehingga masih terdapat beberapa perusahaan yang melakukan upaya meminimumkan beban pajak yang sangat agresif sekali yang akhirnya perusahaan tersebut menjadi terjerat hukum akibat perilaku perusahaan tersebut terkait kewajiban perpajakannya. beberapa kasus yang bisa kita lihat terkait dengan hal ini contohnya kasus yang terjadi pada perusahaan bumi resources, kaltim coal (kpc), dan arutmin diindikasi melakukan tindakan praktik penghindaran pajak dengan jumlah rp.2,176 triliun, dengan rincian kpc sebagai penghindar pajak terbesar yakni rp. 1,5 triliun, kemudian bumi resources dengan total rp. 376 miliyar, dan arutmin senilai rp. 300 miliyar (tempo.com,2010). masalah penunggakan pajak juga kerap terjadi di bumn seperti yang pernah dialami kasus penunggakan pajak oleh pt. semen tonasa dan pt. garuda indonesia namun kini perusahaan tersebut telah menyelesaikan tunggakan pajaknya (kompas.com, 2010). menurut frank et. al.(2009) dalam ariyani dan harto (2014) agresivitas pajak merupakan perilaku perusahaan melakukan upaya untuk menurunkan beban pajaknya melalui skema tax avoidance atau melalui tax evasion. agresivitas pajak yang dilakukan perusahaan akan memberikan peluang bagi manajemen yang bersifat oportunis melakukan tindakan agresivitas pajak yang dapat membahayakan bagi perusahaan dan akan mengancam keberlangsungan usaha perusahaan (lumbantouran (1996) dalam ariyani dan harto (2014)) semua kebijakan atau keputusan yang diterapkan perusahaan tentuanya atas dasar pepengetahuan pimpinan yaitu para pimpinan eksekutif termasuk juga keputusan untuk melakukan penghindaran pajak perusahaan (hanafi dan harto, 2014). tindakan agresivitas pajak yang dilakukan sebuah perusahaan diprediksi kemungkinan karena dipengaruhi beberapa factor seperti kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas. menurut halioui (2016) kompensasi eksekutif terhadap agresivitas pajak hasilnya menunjukan bahwa kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak, menunjukan bahwa semakin tinggi kompensasi eksekutif, semakin rendah tingkat agresivitas pajak. namun menurut hanafi (2014) hasil penelitian yang telah dilakukan di indonesia menemukan bahwa kompensasi eksekutif berpengaruh negatif terhadap cetr menunjukan bahwa semakin tinggi kompensasi eksekutif akan berdampak pada upaya penghindaran ataupin penggelapan pajak semakin meningkat. sebuah perusahaan yang memiliki koneksi politik akan memiliki resiko deteksi yang rendah bila perusahaan melakukan tindakan agresivitas pajak karena politisi akan melindungi dan perusahaan memiliki akses informasi yang lebih baik bila akan terjadi perubahan peraturan perpajakan, demikian juga perolehan tekanan dari pasar modal akan transparansi pada perusahaan tersebut akan menurun dan adanya koneksi politik akan mempermudah untuk mendapatkan akses ke pemerintah pusat (kim & zhang, 2015). menurut wicaksono (2017) bahwa koneksi politik berhubungan positif terhadap agresivitas pajak, adanya koneksi politik melalui hubungan komisaris berpengaruh positif dan signifikan terhadap agresivitas pajak menunjukan bahwa adanya koneksi politik yang dilakukan oleh perusahaan baik itu bumn maupun bums digunakan untuk melakukan pendekatan dengan pemerintah untuk menghindari pemeriksaan pajak, pengajuan pengurangan denda pajak maupun tindakan lain yang tergolong tax evasion atau tax agreesiveness. namun dalam penelitian yang dilakukan mulyani (2014) bahwa koneksi politik berhubungan negatif terhadap penghindaran pajak jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 261-274) e-issn 2303-0364 263 bahkan dalam penelitian yang dilakukan oleh hijriani (2014) bahwa koneksi politik tidak berpengaruh terhadap penghindaran pajak. penjualan yang dilakukan perusahaan atas produk yang dihasilakan dari kegiatan bisnis utamanya menjadi perhatian penting bagi perusahaan karena hal tersebut akan berdampak langsung pada perolehan penghasilan dan pada akhirnya pada perolehan laba perusahaan sehingga perusahaan akan menaruh perhatian dan dukungan yang serius pada bagian tersebut dengan mengoptimalkan sumber daya yang dimiliki perusahaan. perusahaan akan selalu terus memantau pertumbuhan penjualan yang dapat dicapai oleh perusahaan.dalam kaitannya dengan masalah perpajakan terjadinya pertumbuhan penjualan yang cenderung meningkat yang kan berpengaruh terhadap perolehan laba dan pada akhirnya akan berdampak juga terhadap pada beban pajak perusahaan akan berpotensi bagi sebuah perusahaan melakukan praktik tax avoidance atau penghindaran pajak. penelitian yang di lakukan oleh hidayat (2018) menunjukan bahwa pertumbuhan penjualan berpengaruh negatif dan signifikan terhadap penghindaran pajak, sedangkan penelitian yang dilakukan oleh dewinta & setiawan (2016) menyatakan bahwa pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. faktor lain yang diprediksi dapat mempengaruhi perusahaan melakukan upaya meminumumkan beban pajak yang biasa dikenal dengan agresivitas pajak salah satunya adalah leverage karena leverage merupakan ratio yang menunjukan seberapa besar asset perusahaan yang dibiayai dari hutang. penelitian terkait dengan leverage yang dilakukan oleh sukmawati & rebecca (2016) menunjukan hasil bahwa leverage memiliki pengaruh signifikan terhadap agresivitas pajak, namun tidak sejalan atau bertolak belakang dengan penelitian yang dilakukan oleh hidayat (2018) dan juga dewinta & setiawan (2016) yang menyimpulkan bahwa leverage tidak berpengaruh terhadap penghindaran pajak. profitabilitas yang diperoleh perusahaan juga diperkirakan akan mempengaruhi agresivitas pajak. penelitian tentang pengaruh profitabilitas terhadap agresivitas pajak beberapa kali telah dilakukan. dalam penelitian nugraha (2015), prasista (2016) menghasilkan bahwa profitabilitas memiliki pengaruh terhadap agresivitas pajak yang dapat diinterpretasikan bahwa besarkan profit atau laba yang diperoleh sebuah perusahaan akan berpengaruh terhadapan besarnya beban pajak yang harus dibayar perusahaan akan meningkat, hal tersebut akan berpotensi bagi sebuah perusahaan melakukan tindakan agresivitas pajak. namun hal ini berlawanan dengan penelitian yang dihasilkan oleh permata (2018) yang menunjukan bahwa profitabilitas tidak berpengaruh terhadap perilaku penghindaran pajak. berdasarkan hasil penelitian terdahulu dimana masih terdapat perbedaan hasil pada kompensasi eksekutif , koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas yang menurut peneliti hal tersebut merupakan suatu research gap sehingga factor-faktor tersebut masih perlu diteliti bagaimana pengaruhnya terhadap agresivitas pajak. sehingga peneliti ingin melakukan penelitian untuk mengetahui apakah terdapat pengaruh kompensasi eksekutif , koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas berpengaruh terhadap agresivitas pajak secara parsial. kerangka teoritis dan hipotesis agency theory teori yang mendasari penelitian ini atau sebagai grand teorinya adalah agency theory. agency theory atau teori keagenan berisi tentang hubungan pihak yang memiliki perusahaan atau atasan (principal) dengan bawahan (agent) yang terikat dalam suatu kontrak kerja untuk melaksankan tugas mewakili pemilik perusahaan (principal) yang mencakup tentang pendelegasian wewenang dalam pengambilan keputusan oleh agent (jensen dan meckling, 1976 dalam sufia dan riswandari, 2018). pemegang saham dan manajemen masing-masing memiliki kepentingan dalam perusahaan. penyatuan kepentingan pihak tersebut cenderung menimbulkan masalah dalam bidang keuangan. terdapatnya perbedaan kepentingan tersebut agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas ernie riswandari 1), kevin bagaskara2) 264 diakibatkan karena adanya asimetri informasi yaitu kondisi tidak berimbangnya informasi yang dimiliki antara principal dengan agent sehingga hal tersebut dimanfaatkan oleh agent agar apa yang menjadi kepentingan pribadinya dapat tercapai. teori akuntansi positif teori akuntansi positif juga turut mendasari penelitian ini dimana dalam teori akuntansi positif menurut watt & zimmerman, (1990) dalam sufia dan riswandari (2018) teori akuntansi positif mengarahkan pada pencarian keteraturan empiris dan menjelaskan hal tersebut dari studi empiris yang dilakukan dari waktu ke waktu, memberikan kontribusi bahwa ada sebuah hubungan antara pilihan akuntansi perusahaan dan variabel perusahaan lain, seperti leverage, ukuran, dan tanda-tanda hubungan yang sebagian besar konsisten di seluruh penelitian, sehingga dapat diinterpretasikan bahwa manajer cenderung akan memilih prosedur akuntansi yang dapat merealisasikan apa yang diinginkan oleh perusahaan. agresivitas pajak menurut frank et.al (2009) dalam sufia dan riswandari (2018) bahwa agresivitas pajak adalah tindakan yang dilakukan oleh sebuah perusahaan untuk meminimumkan beban pajak yang harus dibayarnya dengan cara memanipulasi penghasilan kena pajak melalui perencanaan pajak yang dapat atau tidak dapat dipertimbangkan sebagai penghindaran pajak yang menyimpang (fraudulent tax evasion). agresivitas pajak merupakan suatu kegiatan perencanaan pajak (tax planning) untuk mengurangi tingkat pajak yang efektif dan melalui perencanaan pajak yang dilakukan perusahaan terjadi proses pengendalian agar terhindar dari dampak pengenaan pajak yang tidak dikehendaki. agresivitas pajak berdasarkan hasil dari penelitian yang telah dilakukan sering diproxikan dengan effective tax rates (etr). etr merupakan salah satu indicator yang dapat digunakan untuk mengidentifikasi adanya agresifitas pajak, bila sebuah perusahaan memiliki etr mendekati nol dan cenderung menurun maka perusahaan tersebut disinyalir bahwa perusahaan tersebut semakin agresif melakukan usaha untuk memperkecil beban pajak atau bahkan mungkin melakukan penggelapan pajak, sebaliknya bila nilai etr menjauhi 0 dan cenderung naik maka dapat diartikan bahwa tingkat agresivitas pajaknya cenderung turun atau semakin tidak agresif dalam melakukan upaya untuk memperkecil beban pajak perusahaan (lanis, richardson, 2012). kompensasi eksekutif kompensasi merupakan imbalan atau penghargaan yang diberikan kepada karyawan atas kontribusi dari pekerjaan yang telah diberikannya kepada perusahaan dimana penghargaan tersebut dapat berupa financial baik diberikan secara langsung atau tidak langsung (yusuf,2015). menurut harto dan hanafi (2014) kompensasi yang diberikan kepada manajemen sebagai upaya untuk mengendalikan perilaku manajemen. koneksi politik menurut purwati dan sugiyarti (2007) koneksi politik adalah suatu kondisi dimana terjalin suatu hubungan antar pihak tertentu dengan pihak yang memiliki suatu kepentingan dalam politik yang digunakan untuk mencapai suatu hal tertentu yang menguntungkan kedua belah pihak. sebuah perusahaan yang memiliki koneksi politik bila perusahaan yang bersangkutan memiliki hubungan istimewa dengan pemerintah. hubungan istimewa antara pemilik perusahaan dengan pemerintah adalah tokoh politik yang terkemuka yang merupakan anggota dewan baik itu di pemerintahaan pusat maupun daerah ataupun sebagai anggota partai politik (gomez, 2009 dalam widagdo & pranoto, 2016). jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 261-274) e-issn 2303-0364 265 pertumbuhan penjualan pertumbuhan penjualan merupakan terjadinya pencapaian perolehan tingkat penjualan pada suatu perusahaan dari waktu ke waktu berdasarkan data penjualan yang dimiliki perusahaan. pertumbuhan penjualan dapat diketahui melalui rasio antara selisih penjualan tahun sekarang di kurangi penjualan tahun sebelumnya lalu dibagi dengan penjualan tahun sebelumnya (fahmi, 2014 dalam hidayat, 2018). leverage untuk memenuhi kebutuhan modalnya sebuah perusahaan dapat memperoleh dengan cara menerbitkan saham atau dapat juga dengan cara berhutang. biaya modal yang timbul dari penerbitan saham adalah dengan membagikan deviden sedangkan biaya modal yang dikeluarkan dari meminjam atau berhutang adalah membayar bunga. dalam perpajakan beban bunga dari hutang yang dimiliki perusahaan dapat digunakan sebagai pengurang dalam perhitungan pajak penghasilannya, sedangkan pembagian deviden yang dikeluarkan perusahaan tidak dapat digunakan sebagai pengurang. guna mengetahui seberapa besar asset yang dimiliki perusahaan yang didanai dari hutang dapat kita lihat dari tingkat leverage yaitu membandingkan beban hutang terhadap asset atau ekuitasnya. kecenderungan semakin tinggi rasio leverage menunjukan bahwa semakin besar sumber pendanaan perusahaan yang berasal dari hutang dan akan mengakibatkan besarnya beban bunga yang harus dibayar perusahaan namun hal tersebut dapat dalam perhitungan pajak penghasilan badan perusahaan bahwa beban bunga merupakan termasuk biaya yang dapat dikurangkan. semakin tinggi beban bunga yang boleh dikurangkan akan berpengaruh terhadap besarnya pajak yang harus dibayar perusahaan (darmawan & sukartha, 2014) dalam permata (2018). profitabilitas salah satu indikator bahwa sebuah perusahaan memiliki kinerja yang baik adalah dengan melihat tingkat kemampuan perusahaan menghasilkan laba pada periode tersebut dapat terlihat dari tingkat rasio profitabilitas yang dimiliki perusahaan. investor akan lebih tertarik untuk berinvestasi pada perusahaan yang memiliki tingkat profitabilitasnya yang tinggi. namun dalam perhitungan pajak penghasilan badan besarnya profitabilitas atau laba bersih yang diperoleh perusahaan adalah sebagai dasar dalam menentukan besarnya pajak penghasilan badan yang harus dibayar perusahaan (rodriguez dan arias, 2012 dalam nugraha dan meiranto, 2015. hipotesis pengaruh kompensasi eksekutif terhadap agresivitas pajak kompensasi eksekutif adalah imbalan yang diberikan kepada pihak manajemen atas kontribusi yang telah diberikan kepada perusahaan dan juga sebagai upaya untuk mengendalikan perilaku manajemen (yusuf,2015). kecenderungannya dalam penentuan besarnya kompensasi eksekutif dilihat dari besarnya pencapaian kinerja dari para manajemen dengan berpedoman pada anggaran yang telah ditetapkan dalam penilaian tersebut terdapatnya kondisi asimetri informasi dimanfaatkan oleh manajemen untuk memenuhi kepentingan pribadinya agar kinerjanya terlihat baik sehingga agent dalam hal ini eksekutif akan memproleh peningkatan kompensasi dari principal (merchant and stede, 2014). berbagai upaya akan dilakukannya agar agen atau eksekutif tersebut dapat memperoleh kompensasi seperti yang diharapkan. salah satu upaya yang bisa dilakukan adalah dengan meminimukan beban pajak. berdasarkan hasil penelitian yang terdahulu menurut harto dan hanafi (2017) bahwa kompensasi eksekutif berpengaruh positif signifikan terhadap agresivitas pajak yang artinya bahwa semakin tinggi kompensasi eksekutif maka akan menyebabkan tingkat agresifitasnya agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas ernie riswandari 1), kevin bagaskara2) 266 cenderung rendah yang akan terlihat pada nilai etr cenderung naik sehingga dapat ditarik hipotesis sebagai berikut: h1: kompensasi eksekutif berpengaruh positif signifikan terhadap agresivitas pajak pengaruh koneksi politik terhadap agresivitas pajak menurut handayani,(2013) dan faccio, (2006) dalam ardiana (2016) perusahaan yang dimiliki atau dipimpin oleh anggota parlemen, menteri, atau orang yang berkaitan erat dengan politikus atas atau partai politik artinya perusahaan tersebut memiliki hubungan yang dekat dengan pemerintah sehingga dianggap memiliki koneksi politik. hasil penelitian yang dilakukan oleh wicaksono (2017) bahwa agresivitas pajak yang dipengaruhi secara positif oleh koneksi politik maka perusahaan tersebut berpotensi akan melakukan pendekatan dengan pemerintah untuk menghindari pemeriksaan pajak, pengurangan denda pajak maupun tindakan lain yang tergolong pengindaran pajak maupun penggelapan pajak sehingga dapat diintepretasikan bahwa sebuah perusahaan yang memiliki koneksi politik berpotensi akan melakukan tindakan agresivitas pajak. berdasarkan uraian tersebut maka dapat ditarik hipotesis sebagai berikut : h2: koneksi politik berpengaruh positif signifikan terhadap agresivitas pajak. pengaruh pertumbuhan penjualan terhadap agresivitas pajak terjadinya tren penjualan yang cenderung meningkat menunjukan bahwa telah terjadi peningkatan penjualan. terjadinya peningkatan penjualan tentunya akan diiringi dengan meningkatnya perolehan laba perusahaan (dewinta dan setiawan,2016). hal tersebut tentunya akan berdampak pada besarnya beban pajak yang harus dibayar perusahaan. menurut hidayat (2018) berdasarkan hasil penelitiannya bahwa adanya pengaruh yang negatif pertumbuhan penjualan terhadap penghindaran pajak yang dapat diinterpretasikan bahwa semakin tinggi pertumbuhan penjualan maka akan semakin rendah nilai etr yang cenderung turun berarti bahwa perusahaan akan semakin agresif melakukan penghindaran pajak yang akan dilakukan perusahaan. sehingga dapat ditarik hipotesis : h3 : pertumbuhan penjualan berpengaruh positif signifikan terhadap agresivitas pajak. pengaruh leverage terhadap agresivitas pajak leverage merupakan seberapa besar asset yang dimiliki perusahaan yang sumber pendanaannya berasal dari hutang. biaya modal yang timbul dari hutang yang dimiliki perusahaan adalah beban bunga, sedangkan beban bunga merupakan salah satu biaya yang dapat digunakan sebagai pengurang dalam menghitung besarnya pajak penghasilan badan (pph badan) yang harus dilunasi perusahaan. menurut liu dan cao (2007) dalam ardyansyah (2014) perusahaan yang memiliki leverage yang tinggi akan memiliki effectif tax rate (etr) cenderung menurun. menurut lanis dan richardson (2007) dalam nugraha & meiranto (2015) terdapatnya hubungan negatif antara leverage dan etr dapat diinterpretasikan bahwa perusahaan berpotensi untuk meningkatkan tingkat leveragenya agar penghasilan kena pajaknya cenderung menurun sehingga beban pajak yang ditanggung menjadi cenderung menurun. sehingga dapat ditarik hipotesis : h4 : leverage memiliki pengaruh positif signifikan terhadap agresivitas pajak. pengaruh profitabilitas terhadap agresivitas pajak tingkat perolehan laba perusahaan dapat diukur dengan menggunakan rasio profitabilitas yaitu rasio yang digunakan untuk melihat kemampuan perusahaan dalam menghasilkan laba dari aktivitas normal bisnisnya (hery, 2014, p.192), sedangkan dasar pengenaan pajak dihitung berdasarkan perolehan laba bersih perusahaan pada periode tersebut sehingga akan berpotensi sebuah perusahan melakukan tindakan agresivitas pajak. jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 261-274) e-issn 2303-0364 267 menurut nugraha(2015) bahwa profitabilitas memiliki pengaruh positif terhadap agresivitas pajak. menurut prasista,(2016) menyatakan jika kemampuan perusahaan dalam menghasilkan laba meningkat maka besarnya pajak yang harus dibayar juga meningkat. hal tersebut menyebabkan perusahaan akan berusaha mencari cara untuk menurunkan beban pajaknya. berdasarkan hal tersebut maka dapat ditarik hipotesis sebagai berikut; h5: profitabilitas memiliki pengaruh positif signifikan terhadap agresivitas pajak metode penelitian perusahaan-perusahaan bumn dan bums sektor non keuangan yang terdaftar di bursa efek indonesia (bei) periode 2013-2017 merupakan subyek penelitian dalam penelitian ini. obyek dalam penelitian ini adalah agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif , koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas. terdapat lima variabel independen dalam penelitian ini diantaranya kompensasi eksekutif (x1), koneksi politik (x2), pertumbuhan penjualan (x3), leverage (x4), dan profitabilitas (x5), sedangkan agresivitas pajak merupakan variabel dependen (y). berikut adalah pengoperasian variabel dalam penelitian ini: tabel 1 operasionalisasi variabel populasi dalam penelitian ini adalah laporan tahunan pada perusahaan bumn dan bums sektor non keuangan yang terdaftar di bursa efek indonesia (bei) periode 2013-2017. metode yang digunakan untuk pengambilan sampel dalam penelitian ini adalah purposive sampling dengan berdasarkan pada kriteria yang telah ditetapkan dalam penelitian ini yaitu perusahaan bumn dan bums sektor non keuangan yang mempublikasikan laporan keuangan dan laporan tahunan dengan data yang lengkap dari tahun 2013-2017, menggunakan mata uang rupiah, memiliki kelengkapan data terkait variable yang digunakan dalam penelitian ini. berdasarkan kriteria tersebut maka diperoleh jumlah sampel perusahaan yang memenuhi kriteria sebanyak 24 perusahaan dengan waktu pengamatan selama 5 tahun. penelitian ini melakukan analisis statistik deskriptif, pengujian asumsi klasik pada model regresi serta pengujian hipotesis dengan menggunakan bantuan software stata versi 14.2 untuk mengelolah data kuantitatif yang telah terkumpul. penelitian ini tergolong penelitian kuantitatif sehingga diperlukan pengujian untuk menguji hubungan variabel bebas terhadap variabel terikat dimana dalam penelitian ini tujuannya untuk melihat pengaruh variable independen terhadap variabel dependent, maka dilakukan uji regresi jadi data yang digunakan dalam penelitian ini telah lolos uji asumsi klasik yang meliputi uji normalitas, multikolinieritas, heterokedastisitas dan autokolerasi dengan demikian dapat dilanjutkan uji regresi. untuk dapat menjawab rumusan permasalahan yang ada dalam penelitian ini maka uji-uji yang dilakukan adalah uji determinasi (adjusted r2) dan uji f. variabel proxy kompensasi eksekutif ln(kompensasi eksekutif dalam setahun) koneksi politik variabel ini diproksikan dengan variabel dummy, bila terdapat koneksi politik = 1, dan bila tidak terdapat = 0. pertumbuhan penjualan growth sales = salest – salest-1 sales.t-1 leverage dta = total hutang total aset profitabilitas roa = laba sebelum pajak / total aset agresivitas pajak etr = income tax expense / income before tax agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas ernie riswandari 1), kevin bagaskara2) 268 hasil dan pembahasan statistik deskriptif berdasarkan tabel statistik deskriptif yang berada di lampiran terdapat sebanyak 24 perusahaan bumn & bums sektor non keuangan yang terdaftar di bursa efek indonesia (bei). periode pengamatan yang dilakukan peneliti dengan menggunakan laporan keuangan tahunan yang telah diaudit oleh auditor independen pada tahun 2013-2017. maka dari itu diperoleh total data yang diobservasi sebanyak 120 data laporan keuangan tahunan perushaan bumn & bums setor non-keuangan yang terdaftar di (bei). kompensasi eksekutif pada jumlah data (obs) sebesar 120, perusahaan yang mempunyai nilai minimum 20.89 dimiliki oleh pt lionmesh prima tbk pada tahun 2013, sedangkan nilai maksimum 26.18 yang dimiliki oleh pt telekomunikasi indonesia (persero) tbk pada tahun 2017. dari analisa tersebut dapat disimpulkan bahwa nilai rata-rata kompensasi eksekutif pada perusahaan selama periode penelitian adalah 23.64. nilai standar deviasi pada kompensai eksekutif yaitu 1.04. koneksi politik pada jumlah data (obs) sebesar 120, perusahaan yang mempunyai nilai minimum 0 yang artinya tidak memiliki koneksi politik yang diantara 24 perusahaan yang menjadi sampel penelitian, terdapat 15 perusahaan yang mempunyai nilai minimum 0. sedangkan nilai maksimum 1 yang artinya memiliki koneksi politik dimiliki oleh 9 perusahaan lainnya. dari analisa tersebut dapat disimpulkan nilai rata-rata koneksi politik adalah 0.375. nilai standar deviasi pada koneksi politik yaitu 0.49. pertumbuhan penjualan pada jumlah data (obs) sebesar 120, perusahaan yang mempunyai nilai minimum -0.3 dimiliki oleh pt lionmesh prima tbk pada tahun 2015, sedangkan nilai maksimum 0.9 dimiliki oleh pt waskita karya (persero) tbk. dari analisa tersebut dapat disimpulkan bahwa nilai rata-rata pertumbuhan penjualan selama periode penelitian adalah 0.1084. nilai standar deviasi pada pertumbuhan penjualan yaitu 0.1993. leverage pada jumlah data (obs) sebesar 120, perusahaan yang mempunyai nilai minimum 0.07 dimiliki oleh pt pelayaran nelly dwi putri tbk pada tahun 2017, pt industri jamu dan farmasi sido muncul tbk pada tahun 2014 dan 2015. sedangkan nilai maksimum 0.84 dimiliki oleh pt adhi karya (persero) tbk pada tahun 2013 dan 2014, pt pp (persero) tbk pada tahun 2013 dan 2014, pt indal alumunium industry tbk pada tahun 2013 dan 2014. nilai rata-rata leverage adalah 0.44. standar deviasi pada leverage yaitu 0.23. profitabilitas pada jumlah data (obs) sebesar 120, perusahaan yang mempunyai nilai minimum 0.01 dimiliki oleh pt timah tbk pada tahun 2015, pt adi sarana armada tbk pada tahun 2015, pt indal alumunium industry pada tahun 2013, pt lion metal works pada tahun 2017, pt lionemesh prima tbk pada tahun 2015. sedangkan nilai maksimum 0.41 dimiliki oleh pt indocement tunggal prakarsa tbk pada tahun 2014. dari analisa tersebut dapat disimpulkan bahwa nilai rata-rata profitabilitas pada perusahaan selama periode penelitian sebesar 0.09. standar deviasi pada profitabilitas yaitu 0.0687. agresivitas pajak pada jumlah data (obs) sebesar 120, perusahaan yang mempunyai nilai minimum 0.01 dimiliki oleh pt acset indonusa tbk pada tahun 2015 dan 2016, pt total bangun persada tbk pada tahun 2017. sedangkan nilai maksimum 0.57 dimiliki oleh pt bukit asam tbk tahun 2017. nilai rata-rata agresivitas pajak adalah 0.26. standar deviasi pada agresivitas pajak yaitu 0.12. pengujian regresi linier berganda berdasarkan data yang diperoleh dan telah lolos uji asumsi klasik maka dapat dilakukan uji regresi linier berganda seperti yang terlihat pada hasil pengujian regresi linier berganda seperti yang terdapat pada lampiran bahwa pada kolom coef. untuk kompensasi eksekutif 0,361072, koneksi politik 0,0531924, pertumbuhan penjualan -0,1803367, leverage jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 261-274) e-issn 2303-0364 269 0.02052659, profitabilitas 0,3515534, dan konstanta/_cons terdapat nilai 0,9937793. _cons merupakan konstanta persamaan regresi, sedangkan kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage, dan profitabilitas adalah konstanta untuk x1, x2, x3, x4, dan x5, sehingga persamaan linier berganda dalam penelitian ini adalah sebagai berikut : etr = 0,9937793 + (0,361072) x1 + 0,0531924 x2 + (0,1803367) x3 + 0.02052659 x4 + 0,3515534 x5 + € (tingkat eror). uji koefisien determinasi berdasarkan tabel hasil pengujian koefisien determinasi terlihat bahwa nilai koefisien determinasi yang disesuaikan (adjusted r square) adalah sebesar 0.1764 menunjukan bahwa variabel kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage, dan profitabilitas mampu menjelaskan perubahan agresivitas pajak sebesar 17,64% sedangkan sisanya sebesar 82.36% merupakan pengaruh dari variabel independen di luar persamaan model regresi dalam penelitian ini. uji signifikasi parameter individual (uji statistik t) berdasarkan hasil uji t guna untuk mengetahui bagaimanakah hubungan antara variable bebas yaitu kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas terhadap variable terikatnya yaitu agresivitas pajak seperti yang terlihat pada table hasil pengujian hipotesis yang ada di lampiran bahwa kompensasi eksekutif memiliki koefisien -0,361072 dengan tingkat signifikansi 0,003, koneksi politik memiliki nilai koefisien 0,531924 dengan tingkat signifikansi 0,000, nilai koefisien pertumbuhan penjualan -0,1803367 dengan tingkat signifikansi 0,002, nilai koefisien untuk leverage 0,02052659 dengan tingkat signifikansi 0,000 dan untuk variabel profitabilitas memiliki koefisien 0,3515534 dengan tingkat signifikansi 0,062. pembahasan pengaruh kompensasi eksekutif terhadap agresivitas pajak berdasarkan tabel hasil pengujian regresi terlihat bahwa nilai koefisien regresi dari variabel kompensasi eksekutif yaitu -0.0361072 dengan nilai probabilitas atau tingkat signifikansi sebesar 0,003 < 0,05 yang artinya semakin tinggi kompensasi eksekutif maka akan semakin rendah nilai effectif tax rate (etr), artinya tingkat agresivitas pajak semakin tinggi, jadi dapat disumpulkan bahwa kompensasi eksekutif berpengaruh positif terhadap agresivitas pajak maka dengan demikian h1 diterima h0 ditolak penelitian ini sejalan dengan penelitian yang dilakukan oleh harto dan hanafi (2014) yang menyatakan bahwa tingginya kompensasi eksekutif akan berpengaruh positif terhadap penghindaran pajak perusahaan. penelitian ini juga sejalan dengan penelitian yang dilakukan oleh armstrong et al., (2012) yang menyatakan bahwa kompensasi yang tinggi ditujukan untuk mengurangi beban pajak yang harus dibayarkan perusahaan. berdasarkan hasil di atas, dapat disimpulkan bahwa tingginya kompensasi yang diberikan kepada eksekutif atau manajemen dapat menjadi salah satu cara perusahaan melakukan agresivitas pajak, hasil temuan tersebut sejalan dengan teori agency dimana antara perusahaan dengan pemerintah memiliki kepentingan yang berbeda dengan memanfaatkan adanya asimetri informasi tentang data perusahaan untuk meminimumkan beban pajak. pengaruh koneksi politik terhadap agresivitas pajak berdasarkan tabel hasil pengujian regresi, diketahui bahwa nilai koefisien regresi variabel koneksi politik adalah sebesar 0.0531924 dengan nilai probabilitas sebesar 0,033 < agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas ernie riswandari 1), kevin bagaskara2) 270 0,05. yang artinya h0 diterima dan h2 ditolak karena arah hubungan kedua variable tersebut tidak sesuai namun memiliki pengaruh signifikan signifikan. hasil menunjukan bahwa variabel koneksi politik memiliki pengaruh negative terhadap agresivitas pajak artinya koneksi politik yang cenderung naik akan menyebabkan nilai etr cenderung naik yang artinya bahwa terdapatnya koneksi politik yang semakin kuat akan menyebabkan tindakan agresivitas pajak di perusahaan tersebut menjadi menurun atau tidak agresif. penelitian ini sesuai dengan penelitian yang dilakukan oleh pranoto dan widagdo (2016) yang menyatakan bahwa koneksi politik berpengaruh negatif terhadap penghindaran pajak. hasil ini juga sejalan dengan penelitian zhang (2012) yang menemukan hubungan negatif antara koneksi politik dengan penghindaran pajak. hasil penelitian ini juga sesuai dengan peraturan mentri keuangan nomor 71/pmk.03/2010. peraturan ini menggambarkan kepercayaan kepada perusahaan yang mayoritas pemegang sahamnya adalah pemerintah tidak melakukan tindakan penghindaran terhadap pajak, artinya perusahaan yang sebagian besar sahamnya dimiliki oleh pemerintah tingkat agresivitas pajaknya akan semakin rendah. kedekatan ataupun koneksi yang dimiliki perusahaan kepada pemerintah justru membuat perusahaan semakin berhati-hati dalam mengambil keputusan atau kebijakan untuk mendapatkan citra yang baik dari masyarakat, karena tentu saja untuk jangka panjang masyarakat akan mempertimbangkan untuk menggunakan produk atau jasa yang dikeluarkan perusahaan atau berinvestasi kepada perusahaan atau tidak. pengaruh pertumbuhan penjualan terhadap agresivitas pajak berdasarkan tabel hasil pengujian regresi, diketahui besarnya nilai koefisien regresi pertumbuhan penjualan adalah -0.1803367 dengan nilai probabilitas sebesar 0,002 < 0,05. artinya h0 ditolak h3 diterima yaitu pertumbuhan penjualan memiliki pengaruh positif terhadap agresivitas pajak, yang artinya semakin tinggi pertumbuhan penjualan akan berdampak pada nilai etr nya semakin kecil yang artinya bahwa tingkat agresivitas pajak yang semakin tinggi. penelitian ini sejalan dengan penelitian yang dilakukan oleh dewinta dan setiawan (2016) dan hidayat (2018) yang menyatakan pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak, pertumbuhan penjualan pada suatu perusahaan menunjukan bahwa semakin besar volume penjualan, maka dari itu laba yang akan dihasilkan juga akan meningkat yang berarti bahwa semakin tinggi tingkat pertumbuhan maka akan menyebabkan perusahaan akan semakin agresif melakukan upaya untuk meminimumkan beban pajak perusahaan. hasil penelitian ini sesuai dengan teori agensi, pihak manajemen akan berusaha mengelola beban pajak penghasilan perusahaan seminimum mungkin agar tidak mengurangi perolehan kompensasi atau bonus atas kinerjanya sebagai akibat dari laba perusahaan yang meningkat yang berasal dari pertumbuhan penjualan yang dapat menimbulkan beban pajak yang lebih besar. pengaruh leverage terhadap agresivitas pajak berdasarkan tabel hasil pengujian regresi, diketahui besarnya nilai koefisien regresi variabel leverage adalah sebesar 0.02052659 dengan nilai probabilitas sebesar 0,000 < 0,05, yang artinya h0 diterima dan h4 ditolak dimana arah hubungan kedua variable tersebut tidak sesuai dengan hipotesis namun memiliki pengaruh yang signifikan. hasil menunjukan bahwa leverage berpengaruh negatif dan signifikan terhadap agresivitas pajak diamana semakin tinggi tingkat leverage maka semakin tinggi pula nilai etr yang artinya adalah semakin menurun tingkat agresivitas pajak. penelitian ini mendukung penelitian dharma dan ardiana (2016) yang menyatakan leverage berpengaruh negatif terhadap penghindaran pajak, karena semakin tinggi leverage perusahaan cenderung meningkatkan laba. penelitian ini juga sejalan dengan penelitian yang dilakukan oleh nugraha dan meiranto (2015) yang menyatakan bahwa leverage jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp. 261-274) e-issn 2303-0364 271 berpengaruh negatif signifikan terhadap agresivitas pajak karena tingkat modal perusahaan yang dibiayai melalui hutangnyanya tinggi dimana dari hutang akan muncul beban bunga dimana menurut perpajakan beban bunga dapat digunakan sebagai pengurang sehingga akan menyebabkan penghasilan kena pajaknya menjadi menurun dan akhirnya beban pajak yang harus dibayar menjadi menurun sehingga perencanaan pajak yang dilakukan perusahaan tidak terlalu agresif. hasil penelitian ini sejalan dengan teori akuntansi positif bahwa perusahaan akan memilih prosedur akuntansi yang dapat membantu merealisasikan apa yang diinginkan perusahaan. pengaruh profitabilitas terhadap agresivitas pajak berdasarkan tabel hasil uji regresi, diketahui besarnya nilai koefisien regresi variabel profitabilitas senilai 0.3515534 dengan probabilitas sebesar 0,062 > 0,05. yang berarti h0 diterima h5 ditolak yaitu variabel profitabilitas tidak memiliki pengaruh positif terhadap agresivitas pajak. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh nugraha dan meiranto (2015) yang menyimpukan dalam penelitiannya bahwa profitabilitas berpengaruh positif namun tidak signifikan terhadap agresivitas pajak dikarenakan adanya reformasi dibidang perpajakan. penelitian ini juga mendukung penelitian yang dilakukan oleh permata, dkk (2018) yang menyebutkan bahwa profitabilitas tidak berpengaruh terhadap penghindaran pajak karena dalam menghitung pajak penghasilan perusahaan perhitungannya harus berdasarkan pada laporan keuangan perusahaan sehingga hal tersebut sangat beresiko karena akan mudah untuk diketahui oleh fiskus sehingga tidak berpengaruh terhadap agresivitas pajak, kemungkinan perusahaan akan lebih tertarik cari cara melalui sesuatu yang sulit untuk ditelusuri oleh fiskus dengan memanfaatkan adanya asimetri informasi antara perusahaan dengan pemerintah, maka dengan demikian hasil penelitian ini sesuai dengan teori agensi. kesimpulan dan saran penelitian ini bertujuan untuk mengetahui pengaruh variabel kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage, dan profitabilitas terhadap agresivitas pajak pada perusahaan bumn & bums sektor non keuangan yang terdaftar di bursa efek indonesia diperoleh hasil bahwa variabel kompensasi eksekutif memiliki pengaruh positif terhadap agresivitas pajak, artinya bahwa semakin tinggi kompensasi eksekutif maka akan menyebabkan nilai etr menurun yang maknanya adalah tingkat agresivitas pajaknya menjadi meningkat. koneksi politik memiliki pengaruh negatif signifikan terhadap agresivitas pajak, yang artinya bahwa semakin tinggi koneksi politik maka akan menyebabkan nilai etr meningkat yang maknanya bahwa tingkat agresivitas pajaknya menjadi menurun. variabel pertumbuhan penjualan memiliki pengaruh negatif signifikan terhadap agresivitas pajak, artinya pertumbuhan penjualan berpengaruh positif terhadap agresivitas pajak yang artinya bahwa semakin meningkatnya pertumbuhan penjualan maka akan berpengaruh terhadap menurunnya nilai etr yang maknanya bahwa tingkat agresivitas pajaknya menjadi meningkat. variabel leverage memiliki pengaruh negatif terhadap agresivitas pajak, artinya bahwa semakin tinggi nilai leverage maka nilai etr menjadi semakin tinggi sehingga dapat diinterpretasikan bahwa tingkat agresivitas pajaknya menjadi menurun. variable profitabilitas tidak memiliki pengaruh positif terhadap agresivitas pajak yang artinya bahwa perusahaan alan mencari alternative lain yang untuk meminimumkan beban pajak pada sesuatu yang sulit untuk ditelusuri oleh fiskus. saran yang dapat diberikan peneliti yang dapat digunakan sebagai bahan pertimbangan bagi pembaca atau peneliti selanjutnya, adalah penelitian ini hanya menggunakan pengukuran kepemilikan saham pemerintah untuk mengukur variabel koneksi politik sebuah perusahaan, oleh karena itu mungkin masih ada ukuran lain untuk melihat koneksi politik sebuah perusahaan agar koneksi politik sebuah perusahaan dapat dilihat dari 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(2012). how does state ownership affect tax avoidance? evidence from china. working paper. school of accountancy, singapore management university. agresivitas pajak yang dipengaruhi oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage dan profitabilitas ernie riswandari 1), kevin bagaskara2) 274 lampiran statistik deskripstif variabel obs mean std. deviasi min max kompensasi eksekuitf 120 23.63958 1.043885 20.89 26.18 koneksi politik 120 .375 .4861528 0 1 pertumbuhan penjualan 120 .1084167 .1993519 -0.3 .9 leverage 120 .4446667 .2297932 .07 .84 profitabilitas 120 .0910833 .0687682 .01 .41 agresivitas pajak 120 .264 .1212498 .01 .57 sumber: hasil pengolahan di stata 14.2 hasil pengujian regresi linier berganda source ss df ms number of obs = 120 model .3692044211 5 .073840884 f (5, 114) = 6.10 residual 1.38027559 114 .012107681 prob > f = 0.0000 total 1.74948001 119 .014701513 r-squared = 0.2110 adj r-squared = 0.1764 root mse = .11003 sumber : hasil pengolahan di stata 14.2 agresivitas pajak coef std. err t p > | t | [95% conf interval] kompensasi eksekutif -.0361072 .01191 -3.03 0.003 -.0597008 -.0125135 leverage .02052659 .0553191 3.71 0.000 .0956792 .3148526 pertumbuhan penjualan -.1803367 .0556988 -3.24 0.002 -.2906756 -.0699978 koneksi politik .0531924 .0246889 2.15 0.033 .0042839 .1021009 profitabilitas .3515534 .186376 1.89 0.062 -.017656 .7207629 _cons .9937793 .2738238 3.63 0.000 .4513364 1.536222 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.20-33 effects of competence, ethical behavior, and work motivation on prevention of financial reporting fraud: whistleblowing system as a moderator ina mutmainah1) sharia accounting study program, faculty of islamic economics and business, institut agama islam negeri pekalongan 1) article info abstract article history: received: feb 7, 2022 revised: august 3 , 2022 accepted: september 9, 2022 the present study aims to examine the effect of human resource competence, ethical behavior, and work motivation on the prevention of financial reporting fraud moderated by whistleblowing systems. primary data were garnered from banks in pekalongan, central java, indonesia. this study employed a moderation regression analysis with an interaction testing. study findings reveal that human resource competence and work motivation give a significant effect on the prevention of financial reporting fraud, while ethical behavior had no significant effect on the prevention of financial reporting fraud. in addition, whistleblowing systems strengthened both the negative effect of human resource competence on the prevention of financial reporting fraud and the positive effect of ethical behavior on the prevention of financial reporting fraud. nonetheless, the whistleblowing system did not moderate work motivation toward the prevention of financial reporting fraud. the control variable, i.e., reward and punishment, showed a significant impact on the prevention of financial reporting fraud. the study concludes with some empirical evidence for how banking management fosters the whistleblowing system to prevent financial reporting fraud. keywords: human resource competence ethical behavior work motivation, whistleblowing system prevention of financial reporting fraud correspondence: ina mutmainah ina.mutmainah@iainpekalongan.ac.id how to cite (apa style): mutmainah, i. (2022). effect of competence, ethical behavior and work motivation on prevention of financial reporting fraud : whistleblowing system as a moderator. jurnal akuntansi, 20-33. introduction numerous cases of fraud in companies or entities have increased as a result of rapid economic growth. fraud is committed because the perpetrator can benefit or accomplish particular goals (stubben & welch, 2020). conflicts of interest, corruption, bribery, gratuities, and other forms of illegal behavior are frequent examples of this fraudulent conduct. the corruption perception index (cpi) in 2020 investigated the corruption rate in a survey study in 180 countries. indonesia received a gpa score of 37, which is lower than the score of 40 it received in 2019. despite being lower, the cpi score around the globe was 43 points. the cpi measures that there were 60% of countries with a score below 50, including indonesia. indonesia corruption watch (2020) stated that state losses due to acts of corruption amounted to idr 56.7 trillion and a four-fold increase compared to 2019 of idr 12 trillion, with a total of 271 cases. according to the findings of the 2019 acfe report, the financial and banking sectors suffered the most losses as a result of fraud by up to 41.4 percent. in indonesia, there are two types of banking, i.e., conventional banking and islamic banking. through bank indonesia circular no.13/28/dpnp concerning anti-fraud policy for commercial banks, bank indonesia adopted an anti-fraud strategy for both conventional and sharia banking. employees of the bank jateng pekalongan branch are alleged of defrauding automated teller machines (atm) and stealing money from businesses in the central java province in the 2018 pekalongan banking sector fraud case, which resulted in a loss of rp 4.4 billion overall 20 mailto:ina.mutmainah@iainpekalongan.ac.id effects of competence, ethical behavior, and work motivation on prevention of financial reporting fraud: whistleblowing system as a moderator ina mutmainah1) (antaranews, 2018). in a different case, bank customers in pekalongan became the target of an irresponsible group’s skimming for an atm burglary, demonstrating the need for banks, as service providers, to exercise caution when resolving issues to protect their clients. in addition, the tegal financial services authority (ojk) disclosed that 21 public complaints about the banking sector were documented in 2018; the majority of these complaints were in the region of pekalongan residency. based on empirical evidence, the participants in this study were staff members of both conventional and islamic banks in pekalongan. employees of banks use their knowledge of the fields they oversee to carry out their duties and responsibilities in an effective and efficient manner. potential issues with human resources involve the existence of fraud and corruption. employee motivation takes the shape of improved compensation through work performance and awards (sijbom, lang, & anseel, 2019). this endeavor functions to detect and minimize fraud committed by internal parties by utilizing an inadequate and weak internal control system (agusyani, sujana, & wahyuni, 2016). one internal control that the company can use to avoid fraudulent financial reporting is a system of rewards and penalties. this system can encourage employees to be cautious in carrying out their duties in order to limit errors that might arise. companies or other organizations take measures to lower the risk of fraud, such as by implementing a good corporate governance framework that can strengthen the organization’s internal fraud control (mustafa & ali, 2019). it is expected that more individuals will be aware of the value of the internal control system and the whistleblowing system. the national committee on governance policy’s (2008) existence, which is supported by the global economic crime and fraud survey (gecfs) and the organization for economic co-operation and development (oecd), is evidence of this. the national committee on governance policy actively promotes good corporate governance because it is thought to be the best method for preventing fraud (fraud prevention). currently, banks and companies are using whistleblowing systems as an effective method of preventing fraud (albrecht, 2009; mangala & kumari, 2017; pamungkas, ghozali, & achmad, 2017). in order to avoid fraud within the business, whistleblower security is also kept confidential by the corporation. employees in companies and banks will feel monitored over and will be reported if there are allegations of fraud. a study conducted by alfian et al. (2018) reported that banks applied a whistleblowing system as a fraud detection strategy, to decrease the number of audit findings and enhance the company’s operational readiness. lestari et al. (2016) revealed that the whistleblowing system give significant effect on fraud prevention. the study offers that the whistleblowing system is part of the internal control system in preventing discrepancies and fraud practices as well as strengthening the implementation of good governance practices. there is a whistleblower system in place in addition to an efficient audit process with the goal of detecting fraud. whistleblower reports follow the facts as they exist and must meet certain requirements in order to be processed further. these reports cannot have their facts changed. the management of the company's internal controls can foster ethical behavior within the organization. an effective internal control system (a “whistleblowing system”) can block opportunities for unethical behavior. hypothesis development an employee must possess certain personal traits, in-depth knowledge about, and skills in their field in order to perform their responsibilities and obligations. employee competences were the fundamental precautions against financial reporting fraud. human resource competence had a significant impact on fraud prevention (agusyani et al., 2016). human 21 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.20-33 resource competences were also reported to have a significant influence on fraud prevention in village financial management and improving the internal control system (sujana, suardikha, & laksmi, 2020). h1: human resource competence gives a significant impact on prevention of financial reporting fraud. financial reporting fraud can be prevented by creating a positive environment where all employees have ethical behavior supported by applicable policies and regulations (arens, elder, & beasley, 2008). ethical behavior had a significant impact on fraud prevention in the banking sector in nigeria (nwanyanwu, 2018). honesty, integrity, and the value of knowledge are reflected in ethical behavior, which can increase a good company's production and reduce the risk of fraud. with an internal control system in place, ethical behavior can lower the chance that management will commit fraud by paying attention to the culture of the workplace (malisetty, archana, & kumari, 2017). in order to prevent fraud, ethical behavior should be seen as an understanding of the moral perception process in decision-making. it should also include situational tests of employees’ honesty, intelligence, and creativity (houdek, 2020). h2: ethical behavior has a positive effect on prevention of financial reporting fraud. the company’s bonus program incentivizes employees to work harder. it can minimize the level of financial reporting fraud by fulfilling employee needs and receiving positive feedback from the company. the intentions of accounting managers in bumn (state-owned enterprise) in indonesia to engage in financial reporting fraud are significantly impacted negatively by their subjective norms on behavioral control and moral responsibility (ghozali, achmad, & pamungkas, 2019). compensation is able to influence employees to support company policies in preventing fraud (rehman, ali, hussain, & waheed, 2021). work that is frequently performed well will enhance the level of incentive that employees will receive, so it can promote excellent behavior and keep repeating it so that employees are motivated to receive bonus income. however, if employees are penalized for making mistakes while doing their job responsibilities, they will keep doing self-evaluations and reducing the error rate, which will encourage them to work on raising their own quality. consequently, the company’s policy of enforcing fair rewards and penalties will have an impact on the company’s ability to survive. additionally, the presence of rewards and penalties can reinforce employees' excellent behavior and prevent financial fraud (wibisono, 2015). h3: work motivation has a significant impact on prevention of financial reporting fraud. the whistleblowing system plays a pivotal role as both a channel for reporting fraud and a means of supervision. employees who are competent in their fields of work demand professionalism and objectivity from themselves, which makes them wary of engaging in fraud. all employees are eligible to use the whistleblower system (exmeyer, 2020). in other words, inter-employee monitoring can be used to minimize reports of fraud perpetrated by other employees to supervisors. as a result, when employees are well-informed of the whistleblowing system, they are honest when reporting fraud to superiors and the authorities, ensuring that whistleblowers are likewise protected for reports of alleged fraud submitted. this demonstrates how the whistleblowing system can be applied to prevent fraud that is found within the company. the intent to engage in internal whistleblowing might be influenced by the whistleblower’s attributes (djamal, pikir, & wardani, 2019). meanwhile, professional professionalism and morals have a significant effect on whistleblowing (elimanto & mulia, 2016; sagara, 2018; yanti, hasnawati, astuti, & kuncara, 2018). whistleblowing system gives a positive influence on fraud prevention (nurharjanti, 2017), whereas the whistleblowing system and human resources also significantly affect fraud prevention (agusyani et al., 2016). h4a: whistleblowing system moderates the effect of human resources on the prevention of financial reporting fraud. 22 effects of competence, ethical behavior, and work motivation on prevention of financial reporting fraud: whistleblowing system as a moderator ina mutmainah1) employees who are knowledgeable of the whistleblowing system are more likely to act morally and ethically, which will prevent them from engaging in fraud. if they do, they are also more likely to report the occurrence so that the company can effectively prevent fraud in financial reporting. it implies that the risk of fraud in the company can be avoided. employee awareness of the whistleblowing system promotes more ethical behavior among workers. employee awareness of the whistleblowing system and ethical conduct in fraud might encourage ethical behavior among employees. whistleblowing system functions as a strategy for fraud prevention (alfian, subhan, & rahayu, 2018; wahyuni & nova, 2019). this system application can be modified to enhance the efficiency of fraud control. the whistleblowing system is significantly impacted by ethical conduct (tarjo, suwito, aprillia, & ramadan, 2019). professional ethics can persuade top management to generate fraudulent financial reporting in businesses with inadequate internal control mechanisms (awang, ismail, & rahman, 2016). ethical behavior and whistleblowing system have a significant impact on fraud prevention (purnamawati, 2018). h4b: whistleblowing system moderates the impact of ethical behavior on the prevention of financial reporting fraud. a positive work environment provides a boost to employee work motivation. bonus compensation results in the fulfillment of employee needs. wibisono (2015) reported that the application of rewards and punishments could increase the level of employee compliance to prevent fraud in the company. it shows that with the reward and punishment structure, employees are expected to be able to combat fraud. each employee now feels supervised and has the potential to expose themselves if they are found to have engaged in fraudulent financial reporting owing to the whistleblowing system. as a consequence, it can prevent fraudulent practices, which is endorsed by the national committee on governance’s policy regarding the system for reporting fraud. increased organizational commitment and the desire to build whistleblowing disclosures can both be driven by work motivation (fitriyah & maghviroh, 2019). perception of personal responsibility has a positive effect on whistleblowing (setyorini & faizal, 2020). h4c: whistleblowing system moderates the effect of work motivation on prevention of financial reporting fraud. figure 1. research framework human resource competence ethical behavior work motivation prevention of financial reporting fraud whistleblowing system reward punishment 23 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.20-33 research metodology this present study employed a descriptive research approach with a survey method. the population in this study was employees of both conventional and islamic banking in pekalongan, central java, indonesia. this study aims to describe the role of the whistleblowing system, human resource competence, ethical behavior, work motivation as prevention and detection of financial reporting fraud. sample was determined using a purposive sampling technique. it was based on the criteria where banking employees served as branch managers, audit and internal control, accounting and reporting units. as a result, 40 bank employees in pekalongan were recruited to participate. in the study, the researcher collected accurate data using a list of questions. the primary data in this study were garnered from participants’ responses through the distribution of questionnaires with statement items for the variable whistleblowing system, human resource competence, ethical behavior, work motivation, and prevention of financial reporting fraud. the method of assessing respondents' answers employed a five-likert scale to examine the effect of human resource competence, ethical behavior, and work motivation on prevention of financial reporting fraud. the scale included “strongly agree” of score 5, “agree” of score 4, “neutral” of score 3, “disagree” of score 2, and “strongly disagree” of score 1. operational variable a. prevention of financial reporting fraud the goal of financial reporting fraud prevention is to stop or maintain unlawful behaviors and violations that harm the business, workers, and other parties. by adopting fraud prevention as promptly as feasible, the company achieves its objectives and boosts its reputation. corruption, the improper use of company resources, and financial statement fraud are examples of financial reporting fraud prevention indicators (tuanakotta, 2010). b. human resource competence competence is the knowledge and personal traits that enable people to perform tasks with the professionalism, efficacy, and efficiency that are required. indicators of human resource competence include knowledge of their career paths to undertake duties and responsibilities in line with policies, stages, appropriate techniques, adequate skills with creativity in performing the work. these indicators can be seen in a variety of ways (hutapea & nurianna, 2008). c. ethical behavior an action that is morally upright and in accordance with social norms will be seen favorably and elevate the dignity of the individual. this study promotes the elements of the code of conduct, such as the organizational behavior code, employee conduct generally, relationships with clients and suppliers, interactions with other people and organizations, and prompt communication, privacy, and confidentiality, are all examples of ethical behavior (arens et al., 2008). d. work motivation work motivation is the support provided to employees so they may adapt to their workplace environment and accomplish company goals. responsibility, performance, possibilities for promotion, performance recognition, and demanding job are all elements of work motivation (mangkunegara, 2015). e. reward a reward is a present offered in appreciation for an employee’s achievements and good behaviors. employees receive rewards from the employer as part of the psychological contract. social and physical rewards make up the reward indicator (mahsun, 2006). f. punishment 24 effects of competence, ethical behavior, and work motivation on prevention of financial reporting fraud: whistleblowing system as a moderator ina mutmainah1) punishment is a type of organizational discipline that tries to enhance the performance of violating personnel. verbal and written warnings, wage reductions, postponed promotions, release from jobs, and staff layoffs are forms of punishment indicators (mangkunegara, 2015). g. whistleblowing system a whistleblowing system is interpreted as the employee’s direct line of communication to the authorities for any fraud committed by the corporation or its internal division. the whistleblowing system indicator has three different components, i.e., structural, operational, and maintenance characteristics (national committee for governance policy, 2008). data were analyzed employing validity, reliability, classical assumption, and moderating regression analysist (mra) tests, with the following hypotheses. 1) hypothesis 1 y= α+ b1 x1 + b2 x2 + b3 x3+ ε dengan adanya variabel kontrol: y= α+ b1 x1 + b2 x2 + b3 x3+ b4 x4 + b5 x5 + ε 2) hypothesis 2 y = α + b1 x1 + b2 x2 + b3 x3 + b4 x6 + b5 x1*x6+ b6 x2*x6+ b7 x3*x6+ ε findings and discussion the study garnered primary data by distributing questionnaires. the sample was established using the purposive sampling technique. the sample was determined based on the criteria for banking employees who served as directors, managers, head of internal audit unit (skai), internal auditor, and internal control, accounting unit, and remedial supervisor. table 1 demographic data of participants company elements n = 40 percentage organizational position directors 3 7.5 reporting manager 3 7.5 operational manager 5 12.5 credit manager 7 17.5 human resource manager 5 12.5 head of internal audit unit 3 7.5 internal auditor 3 7.5 internal control 2 5 accounting unit 5 12.5 remedial supervisor 4 10 gender male 27 67.5 female 13 32.5 age 20 30 years 11 27.5 3140 years 20 50 4150 years 9 22.5 working experience 0-5 years 14 35 5-10 years 11 27.5 >10 years 15 37.5 25 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.20-33 frequency distribution table 2 frequency distribution variable interval frequency percentage variable interval frequency percentage competence 18-19 20-21 22-23 24-25 26-27 28-29 1 0 9 16 4 10 2.5 0 22.5 40 10 25 whistleblowing system 30-33 34-37 38-41 42-45 46-49 50-53 2 4 25 0 8 1 5 10 62.5 0 20 2.5 ethical behavior 39-42 43-46 47-50 51-54 55-59 60-65 1 0 4 19 4 12 2.5 0 10 47.5 10 30 fraud prevention 33-35 36-38 39-41 42-44 45-47 48-50 10 10 7 8 4 1 25 25 17.5 20 10 2.5 work motivation 51-55 56-60 61-65 66-70 71-75 76-80 3 2 12 6 10 7 7.5 5 30 15 25 17.5 table 2 shows that based on the result of observation, the research particpants’ response score for the question about fraud prevention in the interval of 33-35 is 25%, while the other frequency distributions are 25% in the interval of 36-38, 17.5% in the interval of 39-41, 20% in the interval of 42-44, 10% in the interval of 45-47, and 2.5% in the interval of 48-50. table 3 rank category variable score category competence >27.41 23.5 – 27.41 21.06 – 23.49 < 21.06 very high high low very low ethical behavior >57.75 49.5 – 57.75 46.4 – 49.59 < 46.4 very high high low very low work motivation >76.41 65.5 – 76.40 54.59 – 65.49 < 54.59 very high high low very low whistleblowing system >47.25 40.88 – 47.25 34.13 – 40.87 < 34.13 very high high low very low fraud prevention >48.41 41.5 – 48.41 32.26 – 41.49 < 32.26 very high high low very low in this study, a test of data quality was conducted where the data were valid and reliable. in addition, the data fulfilled the classical assumption test. 1. hypothesis test hypothesis test in this study employed moderating regression analysist (mra). 26 effects of competence, ethical behavior, and work motivation on prevention of financial reporting fraud: whistleblowing system as a moderator ina mutmainah1) table 4 hypothesis test 1 no. statistics value 1. 2. model summary r value r square anova f value f table sig. 0.629 0.395 7.837 2.866 0.000 coefficient t value sig. 3. coefficient constanta t table value competence ethical behavior work motivation 6.578 0.784 -0.158 0.316 0.824 2.028 2.341 -1.249 3.435 0.025 0.220 0.002 as informed in table 4, the value of the correlation coefficient is 0.629. it indicates that the relationship between the variables of competence, ethical behavior, work motivation, and financial reporting fraud prevention is at the level of a good relationship. the competence significance value of 0.025 is smaller than (α) = 0.05 so that h1 is accepted. the significance value of ethical behavior of 0.220 is higher than (α) = 0.05 so that h2 is rejected. the significance value of work motivation is 0.002 which is smaller than (α) = 0.05 so that h3 is accepted. table 5 control variable test no. statistics value 1. 2. model summary r value r square anova f value f table sig. 0.687 0.471 6.066 2.493 0.000 coefficient t value sig. 3. coefficient constanta t table value competence ethical behavior work motivation reward punishment 5.055 0.546 -0.104 0.156 0.815 1.277 0.740 2.032 3.101 -0.807 2.906 2.659 2.415 0.027 0.425 0.037 0.012 0.021 drawn from table 5, the value of the correlation coefficient in the table above is 0.687, meaning that the relationship between the variables of competence, ethical behavior, work motivation, rewards and punishment with financial reporting fraud prevention is at the level of a good relationship. the significance value of reward is 0.012, which is smaller than (α) = 0.05. it means that reward had a significant effect on the prevention of financial reporting fraud. the significance value of punishment is 0.021, which is smaller than (α) = 0.05. it demonstrates that punishment gave a positive effect on the prevention of financial reporting fraud. 27 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.20-33 tabel 6 hypothesis test 2 no. statistics value 1. 2. model summary r value r square anova f value f table sig. 0.834 0.695 10.404 2.312 0.000 coefficient t value sig. 3. coefficient constanta t table value competence ethical behavior work motivation whistleblowing system moderate 1 moderate 2 moderate 3 -91.802 11.573 -5.429 1.723 2.440 -0.260 0.124 -0.032 -1.173 2.036 3.169 -4.651 1.493 1.175 -2.597 4.634 -1.166 0.003 0.000 0.145 0.249 0.014 0.000 0.252 table 6 reveals that the value of the correlation coefficient is 0.834. it means that the relationship between the variables of competence, ethical behavior, work motivation, whistleblowing system as a moderating variable with fraud prevention financial reporting is at a very good level of relationship. as informed in table 6, the whistleblowing system as a moderating variable is included in the pure moderate category. it portrays that the whistleblowing system could strengthen or weaken the influence of competence, ethical behavior and work motivation on the prevention of financial reporting fraud while the whistleblowing system as an independent variable did not have a significant effect on prevention of financial reporting fraud. table 6 depicts that the significance value of the whistleblowing system moderating competence is 0.014, which is smaller than (α) = 0.05. it indicates that h4a is accepted. the significance value of whistleblowing system moderating ethical behavior is 0.000, which is smaller than (α) = 0.05, so h4b is accepted. meanwhile, the significance value of the whistleblowing system moderating work motivation is 0.252, which is smaller than (α) = 0.05. it means that h4c is rejected. the results of hypothesis 1 test show that human resource competence had a significant positive effect on the prevention of financial reporting fraud. concerning theory of agency, the difference in goals to be achieved between the agent and the principal causes a relationship conflict (jensen & meckling, 1976). to minimize the emergence of agency problems, it is necessary to have agency costs or monitoring costs, namely costs incurred by the principal to supervise the behavior of agents. the results of this study are in line with the research conducted by agusyani et al. (2016), sujana, suardikha, and laksmi, (2020), reporting that human resource competence had a significant effect on fraud prevention detection. it implies that the better the competence of the employee’s human resources, the higher the employee’s prevention of fraud. the higher the level of competence of human resources, the smaller the potential for fraudulent financial reporting with endeavors to boost understanding of financial reporting fraud prevention (mustafa & ali, 2019; wahyuni & nova, 2019). the findings of this study, nonetheless, do not support hendriani’s (2013) findings, which contend that competence had no bearing on the prevention of fraud. 28 effects of competence, ethical behavior, and work motivation on prevention of financial reporting fraud: whistleblowing system as a moderator ina mutmainah1) according to the findings of the hypothesis test 2, moral behavior had no significant impact on the prevention of financial reporting fraud. informed in the participants’ responses for the frequency distribution, the very high category had a 30%, the high category possessed a 67.5%, the low category gave a 10%, and the very low category revealed a 2.5%. in order to prevent fraudulent financial reporting, ethical behavior should be seen as an awareness of the ethical perception process in decision-making. it should also include situational measures of honesty, intelligence, and creativity on the capabilities that employees possess (houdek, 2020). the findings of this study are consistent with those of najahningrum (2013) and purnamawati (2018), who found no conclusive evidence of an impact of ethical behavior on fraud. because of this, it is essential important to pay attention to employees’ reactions and conduct an error analysis when it comes to ethical behavior in organizational culture. it is necessary to do a thorough investigation of the ethical culture of the organization in relation to the different employee reactions. a key antecedent to the need to implement a whistleblowing system on employees’ behavior is locus of control. according to ogungbamila (2014)’s study in nigeria, the corruption perception index (cpi) score of the nation rises as the proportion of employees rises following the supervision of strong corporate governance and the whistleblowing system. findings of the hypothesis test 3 reveal that work motivation had a positive effect on the prevention of financial reporting fraud. work performance and rewards are forms of employee motivation in terms of compensation improvement (sijbom, lang, & anseel, 2019). meeting the needs of the company, including bonus compensation, is one of the employee’s motivations in preventing fraudulent financial reporting. it can reduce the level of fraud in financial reporting by fulfilling the demand of employees and receiving positive feedback from the company. work motivation is able to strengthen employee performance to prevent fraud committed by management (desai, 2020). this demonstrates that bringing employees under work pressure and providing positive feedback, such as compensation, can reduce the level of fraud that may occur. results of hypothesis test 4a prove the whistleblowing system mitigates the negative impact of human resource competence on the prevention of financial reporting fraud. good corporate governance is the entity that oversees management’s activities to prevent financial statement fraud. the whistleblowing system plays a role as a channel for reporting fraud. employees with skills and knowledge in their fields of work are expected to be professional and objective in their work, so they are absolutely opposed fraud (exmeyer, 2020). this demonstrates that the whistleblowing system can be used to prevent fraud in the workplace. this study findings are consistent with previous research (agusyani et al., 2016; alfian et al., 2018; fitriyah & maghviroh, 2019), which investigated that having a whistleblowing system in place can strengthen the influence of human resource competence on the prevention of financial reporting fraud. the company protects the whistleblower profile by experiencing a whistleblowing system set up to report employee actions that are not in accordance with applicable regulations. whistleblower characteristics can influence the decision to engage in internal whistleblowing (djamal, pikir, & wardani, 2019). the findings of hypothesis test 4b reveal that the whistleblowing system moderates the positive impact of ethical behavior on the prevention of financial reporting fraud. based on agency theory, good corporate governance is fostered to reduce the existence of fraudulent financial reporting. there is a monitoring cost as a way to reduce agency 29 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.20-33 conflicts due to the difference in interests between the principal and the agent in progressing the company. employees’ ethical behavior, reinforced by employee knowledge of the whistleblowing system, can help prevent fraud. this emphasizes that the whistleblowing system is established as a fraud detection strategy. (alfian, subhan, & rahayu, 2018; wahyuni & nova, 2019). its application can be used to increase the effectiveness of fraud control. perception of personal responsibility has a positive effect on whistleblowing (setyorini & faizal, 2020). the findings of this study confirm tarjo, suwito, aprillia, and ramadan (2019), pointing out that the influence of ethical behavior can reduce managers’ decision-making based on their own interests, such as continuing a project that has actually failed, only for its own sake to gain profit . in other words, the relationship between an ethical environment and the decision-making process of managers has a strong influence on the ethical environment, causing managers to enforce ethical principles in every decisionmaking process. the existence of an environment that upholds ethical values can prevent opportunistic behavior of a manager in a state of agency problems and directs managers to maintain the interests of the company. the significant risk associated with situational interventions related to ethical behavior is that the work is not optimal, and some still find it to be inconsistent with proper ethical behavior. whistleblowing has an effective influence on the prevention of fraud in financial reporting with a good organizational culture in order to achieve higher employee retention goals, particularly executive management supervision (desai, 2020). punishment is enacted to promote banking employees’ ethical behavior, and hence increasing employee responsibility and compliance. employees with greater moral ethics and the ability to act ethically can help prevent fraud in the business world (djamal et al., 2019; nwanyanwu, 2018; tarjo et al., 2019). the findings of hypothesis test 4c demonstrate that the whistleblowing system had no effect on moderating the negative effect of work motivation on the prevention of financial reporting fraud. monitoring costs, i.e., costs incurred by the principal in monitoring agent behavior activities, are regarded as an effective means of reducing agency problems (jensen & meckling, 1976). a positive work environment boosts employee work motivation. employee needs are met as a result of bonus compensation. with the whistleblowing system, each employee feels supervised and can be reported if fraudulent financial reporting is encountered. work motivation can increase organizational commitment, which affects the intention to perform whistleblowing (fitriyah & maghviroh, 2019). the study findings support previous research (fitriyah & maghviroh, 2019; setyorini & faizal, 2020), which reported that work motivation could increase organizational commitment and influence intentions to report financial reporting fraud. with the existence of a whistleblowing system, each employee feels supervised and can be reported if fraudulent financial reporting is revealed. as a direct consequence, it can prevent the occurrence of fraud, which is supported by the national committee for governance policy on the whistleblowing system. conclusion and suggestion the present study promotes that human resource competence and work motivation have a significant positive effect on financial reporting fraud prevention, whereas ethical behavior has no significant effect on financial reporting fraud prevention. the whistleblowing system reinforces both the negative impact of human resource competence and the positive impact of ethical behavior in the prevention of financial reporting fraud. the whistleblowing system, on the other hand, does not moderate work motivation toward preventing financial reporting fraud. 30 effects of competence, ethical behavior, and work motivation on prevention of financial reporting fraud: whistleblowing system as a moderator ina mutmainah1) this is due to the absence of a whistleblowing system in banking institutions. with the whistleblowing system as a moderating variable, the variable of work motivation has no significant effect on the prevention of financial reporting fraud. meeting the needs of executive management can boost employee work motivation while also preventing financial loss. the limitation of this study is that it only included 40 banking employees in pekalongan, central java, indonesia so generalization is still restricted. the quantitative approach used did not provide detailed answers. therefore, this study recommends future researchers should include research objects so that research findings can be broadly generalized. furthermore, future studies could overtake a qualitative approach. references agusyani, n. k. s., sujana, e., & wahyuni, m. a. 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(2018). kompetensi moral dan intensi whistleblowing. media riset akuntansi, auditing & informasi, 17(2), 131. https://doi.org/10.25105/mraai.v17i2.2074 33 jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 53-66 53 energy efficiency of indonesia’s sugar industry based on economic framework: stochastic metafrontier analysis thinzar win1), dyah wulan sari*2) and tri haryanto3) universitas airlangga 1),2),3) thinzar.win-2018@feb.unair.ac.id1), dyah-wulansari@feb.unair.ac.id2), tri.h@feb.unair.ac.id3) abstract this study investigates the efficiency of energy use and technology gap in the indonesian sugar industry and the factors influencing energy efficiency. using the firm-level data of sugar mills in 42 regencies in indonesia from 2010 to 2014, this study applies the meta stochastic frontier based on the input distance function. the metafrontier analysis is applied in sugar mills in the east java province and other provinces in indonesia. all the data used in this study are secondary data taken from the indonesian central board of statistics. the results reveal that there is a large room to save energy consumption in this industry. the mills in east java provinces have higher energy efficiency, technology gap ratio, and metafrontier energy efficiency compared to the mills in other provinces. according to the metafrontier energy efficiency, energy inefficiencies in both groups come from operational inefficiency and technology gap. the size of the mills and age of the mills have a positive relationship with the energy efficiency of sugar mills and the size of the mills is positively related to the technology gap ratio. meanwhile, the productivity of labor and the types of ownership do not affect the energy efficiency and technology gap. keywords: energy efficiency, input distance function, metafrontier, sugar industry, the technology gap *corresponding author email: dyah-wulansari@feb.unair.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.1.53-66 introduction sugar production is one of indonesia's strategic industries as it is essential to meet the basic food needs of a population of nearly 273 million, supply the raw material for other industries, and create job opportunities (susila & sinaga, 2005). besides, the sugar sector in indonesia is highly regulated with tight import controls and retail ceiling price settings. according to official data from the bureau of statistics in indonesia (bps), for the last two decades, the annual growth of sugar consumption is larger than production. from 2001 to 2018, the average sugar consumption increased 4%, with an average yearly consumption of 4.54 million tons. on the contrary, the average production increased by 1.01%, with an annual average production of 2.24 million tons. in 2018, indonesia's sugar consumption reached 6.35 million, with a per capita consumption of 25.8 kg per year. this amount is higher than neighboring countries such as the philippines (19.2 kg/capita), vietnam (15.9 kg/capita), and cambodia (17.5 kg/capita) (iso, 2019). in 2018, the productivity of sugarcane in indonesia declined by 2.56 tons/ha, with the extraction rate decreasing by 0.36 % compared to 2017. the low rate of productivity and a high level of demand likely influence the rise in sugar price. in august 2018, the domestic price of sugar was nearly three times the international market price. this high price affects households and the food and beverages (f&b) industry. according to the report of the international center for applied finance and economics (2018), the increase in costs of inputs, higher costs of fuel, and a growing per capita gross domestic product growth have caused a rise in both price and demand for food. for instance, sugar mills' efficiency is an essential aspect as it can directly affect the selling price of sugar in the domestic market. as mailto:thinzar.win-2018@feb.unair.ac.id mailto:dyah-wulansari@feb.unair.ac.id mailto:tri.h@feb.unair.ac.id mailto:dyah-wulansari@feb.unair.ac.id https://doi.org/10.33369/j.akuntansi.11.1.53-66 energy efficiency of indonesia’s sugar industry based on economic framework: stochastic metafrontier analysis thinzar win, dyah wulan sari and tri haryanto 54 one of the main inputs of production in the sugar industry, energy efficiency is a crucial factor in controlling the rise in production cost. azhari (2018) reports that between 2000 to 2014, the technical efficiency in the sugar cane industry in indonesia was 65.9% under variable return to scale and 55.7% under constant return to scale. this figure indicates that indonesia's sugar industry has the potential to increase technical efficiency. as sugar factories are energy-intensive (vivadinar, purwanto, & saputra, 2016), one way to reduce the input cost and to improve technical efficiency is to optimize energy utilization. in indonesia, the production of a ton of sugar takes 5.98 barrel oil equivalent (boe) which is high compared to the general industry standard (specific energy consumption, sec) 4.75 barrel oil equivalent (boe) (vivadinar et al., 2016). the increase in energy use in the sector is not only derived from the rapid structural transformation (industrialization) but also as a result of wasteful use of energy. inefficiency in energy use will harm the industrial sector as it will be translated into a higher cost of production and lower aggregate profits. sugiharti et al (2017) point out the fast increase in the cost of energy in manufacturing activities in indonesia, resulting in higher production costs. in the long term, rising wastefulness of energy can cause economic inefficiency through poor allocation of resources (ministry of industry, 2012). previous studies analyzing the energy efficiency of the indonesian manufacturing sector point out that industrial activity could further improve the use of energy inputs. vivadinar, purwanto, and saputra (2012) studied the typical specific energy consumption (sec), finding that changes in energy intensity in the food processing sector are mainly explained by efficiency factors. priambodo and kumar (2001) analyzed the energy consumption and co2 emission of indonesian small and medium scale industries (smes), finding that the food sector employs the highest energy intensity ratio among smes in indonesia. vivadinar et al. (2016) point out that the sugar industry is intensive and inefficient in energy use for heating purposes, employing larger than usual energy to output ratios, assumed to be derived from employing old equipment. mcdonald and meylinah (2019) point out that more than 40 mills in the country are over 100 years old. ramstetter and narjoko (2014) studied the relationship between ownership and energy efficiency in the manufacturing sector of indonesia, finding that no evidence of efficient use of energy derived from ownership (foreign, government, or private). according to the report of the united nations industrial development organization (2017), indonesia government implemented energysaving programs for ghg emissions, energy consumption, and water consumption of pagottan sugar mill and tjoekir sugar mill in indonesia reducing the sec close to a benchmark for sugar cane mills, suggesting that the sector has substantial room for improvement and that analysis of energy efficiency is crucial for the sector. the study on energy efficiency based on the economic foundation is very rare in the sugar industry in indonesia as it is generally analyzed within the food sector. there is still a gap in the analysis of metafrontier energy efficiency with the application of the stochastic frontier approach in sugar mills in indonesia. to our knowledge, there is no previous study in indonesia exploring energy efficiency and the technological gap in a large sample of mills across the country. we aim at filling this gap, by measuring the level of energy efficiency in the sugar industry in indonesia and by exploring whether factors like age of mills, size of the mills, ownership, and labor productivity contribute to more efficient use of energy. we cover the period of 2010-2014, analyzing sugar cane mills in 42 regencies in indonesia. the period of 2010-2014 is selected as a study period based on the indonesian government’s road map for a short-term period in the sugar industry (2010-2014) and based on the updated isic (international standard of industrial classification) code. finally, we compare the jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 53-66 55 performance of mills in east java province, the largest producer of sugar in the country, versus other provinces. research methods the meta-production function was developed by hayami and ruttan (1970) as the envelope of commonly conceived neoclassical production functions and it is an envelope of production points with the highest efficiency. this supposed that all mills in groups can get a range of production technologies, but each mill may select a certain technology, based on particular conditions, such as regulation, the environments, production resources, and relative input prices. these situations hamper the mills in some groups from selecting the excellent technology from the arrangement of the potential technology set. a production technology gap is a distinction between the best technology and the chosen sub-technology, i.e., the group-specific frontier. the meta-frontier production function describes the maximum production of the maximum frontier. this function is built from each of the most efficient points of each individual in each group. because each group has a different technology, the meta-frontier production function covers the entire frontier with different technology. this specifies that the meta-frontier production function is in a very long run period. a comparison of frontier production between groups means comparing production with different technologies so that it can be seen that there are groups whose technology is lower or higher than the others. in the long run, each group can improve its technology with its innovation or emulate other groups with higher technology. the technology shift has an impact on the shift in the group's frontier production function and eventually in the very long run period will shift the meta-frontier function upward. based on the neoclassical production framework, suppose a production process in which each sugar mills employs four inputs (𝑋𝑖 ), capital stock (k), the labor force (l), raw materials (r), and energy (e), to produce the output, sugar, (y). the input distance function is defined as the biggest scalar quantity that one can proportionally decrease all inputs, energy, and other inputs, and still have the option to produce the output vector y. since the input distance function di(y, x) is described with the input sets p(y). di(y,x)= max{α:x/α∈p(y)} … … … … … … … … … … … … (1) to consider the energy efficiency from a production efficiency' perspective, shephard sub-vector input distance function can be used as follows: de = (xi, y) = (k, l, r, e, y) = sup{α: (k, l, r, e/α, y) t } … … … … … … … . . … ( 2) equation (1) attempts to diminish the energy use as long as is viable with the resulting input-output combination in the production technology set characterized by equation (1). thus, e/ de = (k, l, r, e, y) shows the hypothetical energy use if the firm is efficient in energy. at that point, the proportion of hypothetical real consumption of energy is equal to the reciprocal of the sub-vector distance function. this can be specified as the firm's energy efficiency index (ee hereafter), i.e. ee= e/de(k,l,r,e,y) e energy efficiency of indonesia’s sugar industry based on economic framework: stochastic metafrontier analysis thinzar win, dyah wulan sari and tri haryanto 56 ee = 1 de(k, l, r, e, y) … . . … … … … … … … … … . . … … . (3) the ee is equal to one of the firms is on the best frontier. otherwise, ee will be less than one. following zhou, ang, and zhou (2012) and honma and hu (2018), the stochastic frontier distance function can be expressed in the translog production model as follows. lnde(kit, lit, rit, eit, yit) = β0 + βklnkit + βllnlit + β𝑅 lnrit + βelneit + βylnyit + 0.5βkk(lnkit) 2 + 0.5βll(lnlit) 2 + 0.5β𝑅𝑅 (lnrit) 2 + 0.5βee(lneit) 2 + 0.5βyy(lnyit) 2 + βkl(lnkit)(lnlit) + βkr(lnkit)(lnrit) + βke(lnkit)(lneit) + βky(lnkit)(lnyit) + βlr(lnlit)(lnrit) + βle(lnlit)(lneit) + βly(lnlit)(lnyit) + βre(lnrit)(lneit) + βry(lnrit)(lnyit) + βey(lneit)(lnyit) + vit … … … … … … … … … (4) where vit is a random variable accounting for statistical noise which is supposed to be normally distributed. because of the properties of linearly homogenous energy in the shephard energy distance function, equation (5) becomes lnde(kit, lit, rit, eit, yit) = lneit + lnde(kit, lit, rit, 1, yit) … … … … . . (5) by substituting equation (4) to equation (5) and rearrange. it implies that βke(lnkit) + βle(lnlit) + βre(lnrit) + βye(lnyit) = 1 − βe … … … … (6) by substituting equation (6) to equation (4) and rearrange, it becomes that −lneit = β0 + βklnkit + βllnlit + βrlnrit + βylnyit + βeln1 + 0.5βkk(lnkit) 2 + 0.5βll(lnlit) 2 + 0.5βrr(lnrit) 2 + 0.5βyy(lnyit) 2 + βkl(lnkit)(lnlit) + βkr(lnkit)(lnrit) + βky(lnkit)(lnyit) + βlr(lnlit)(lnrit) + βly(lnlit)(lnyit) + βry(lnrit)(lnyit) + vit − lnde(kit, lit, 𝑅𝑖𝑡 , eit, yit) … … … … … . … … (7) thus, ln(1/e it ) = β 0 +β k lnkit+βllnlit+βrlnrit + βylnyit +0.5βkk(lnkit) 2 + 0.5βll(lnlit) 2 + 0.5βrr(lnrit) 2 + 0.5β𝑌𝑌(lnyit) 2 + βkl(lnkit)(lnlit) + βkr(lnkit)(lnrit) + βky(lnkit)(lnyit) + βlr(lnlit)(lnrit) + βly(lnlit)(lnyit) + βry(lnrit)(lnyit) + 𝑣𝑖𝑡 − 𝑢𝑖𝑡 … … . . … … … … . . … … … … … … . (8) where uit = lnde(kit, lit, rit, eit, yit) is a non-negative variable accounting for energy efficiency. as a result, the sfa model presented as equation (8) can be derived from the shephard energy distance function. the ml technique can be used to evaluate the parameters in equation (8). after the evaluation of equation (8), the energy inefficiency component 𝑢𝑖�̂� can be attained and the corresponding energy efficiency can be measured with ee = exp (𝑢𝑖�̂� ). it is assumed that 𝑢𝑖𝑡 is assumed to be a truncation of the normal distribution. the determinants of inefficiency can be simultaneously examined by battese and coelli (1995). jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 53-66 57 uit= 𝛿0 + ∑ δj hjit j j=1 + 𝑖𝑡 … … … … … … … … … … … … . . (9) where 𝐻𝑗𝑖𝑡 represents the environmental variables and each 𝛿 is the parameters to be estimated. to apply the stochastic metafrontier model, this study follows the two-step sfa estimation of metafrontier analysis proposed by huang, huang & liu (2014). assume that there are j-group in which 𝑁𝑗 mills that produce only one output with various inputs. then the first step frontier stochastic input distance function for the group is: ln (1/ejit) = β0 + βklnkjit + βllnljit + βrlnrjit + βylnyjit + 0.5βkk(lnkjit) 2 + 0.5βll(lnljit) 2 + 0.5βrr(lnrjit) 2 + 0.5βyy(lnyjit) 2 + βkl(lnkjit)(lnljit) + βkr(lnkjit)(lnrjit) + βky(lnkjit)(lnyjit) + βlr(lnljit)(lnrjit) + βly(lnljit)(lnyjit) + βry(lnrjit)(lnyjit) + vjit − ujit … … … … … (10) before estimation of the second stage sfa regression, firstly, the optimal energy input is calculated by contracting the actual energy input; eit ∗ = eit × eejit, in here eit ∗ is optimal energy input, eit is actual energy input and eej𝑖t is the energy efficiency of mill i at time t from j group. the second stage sfa regression can be expressed as follow: ln (1/eit ∗ ) = β0 + βklnkit + βllnlit + βrlnrit + βylnyit + 0.5βkk(lnkit) 2 + 0.5βll(lnlit) 2 + 0.5βrr(lnrit) 2 + 0.5βyy(lnyit) 2βkl(lnkit)(lnlit) + βkr(lnkit)(lnrit) + βky(lnkit)(lnyit) + βlr(lnlit)(lnrit) + βly(lnlit)(lnyit) + βry(lnrit)(lnyit) + vit ∗ − uit ∗ … … … … … … … … . . (11) from equation (11), the tgr of any mill i at time t can be interpreted as uit ∗ = technology gap ratio (tgrit). according to the new two-stage of huang et al. (2014), the following equation can be used to calculate meta frontier energy efficiency. mfeeit = eejit × tgrit … … … … … … … … … … … . (12) where, mfeeit is the meta-frontier ee value for mill i at time t; eejit is the group ee value for mill i at time t; tgrit is the technology gap ratio for mill i at time t. the values of mfee, ee, and tgr are between zero and one. several environmental variables ( 𝐻𝑗𝑖𝑡 ) are also considered to analyze the group energy efficiency and to analyze the technology gap ratio. these variables are the age of the mills (age), size of the mills (size), labor productivity (labpro), percentage of capital owned by the government (capgov), percentage of capital owned by private (cappri), and percentage of capital owned by foreign (capfor). these can be written in specific forms as follows; eejit = δ0 + δ1agejit + δ2sizejit + δ3labprojit + δ4capgovjit + δ5capprijit + δ6capforjit + εjit … … … … … … … … … … … … … … … … … … . . (13) and energy efficiency of indonesia’s sugar industry based on economic framework: stochastic metafrontier analysis thinzar win, dyah wulan sari and tri haryanto 58 tgrit = δ0 + δ1ageit + δ2sizeit + δ3labproit + δ4capgovit + δ5cappriit + δ6capforit + εit … … … … … … … … … … … … … … … … … (14) in this study, the sample panel data in 2010-2014 include the sugar mills of indonesia in 42 regencies in which sugar mills are located. the period of 2010-2014 is selected as a study period based on the newly updated isic (international standard of industrial classification) code and indonesian government road map for a short-term period in the sugar industry (2010-2014). to apply the metafrontier analysis, the mills in 42 regencies are divided into two groups according to their location. the mills in east java are classified as group 1 and the mills in other provinces are classified as group 2 because 48.5% of the sugar mills are located in east java and the number of sugar mills in each other province is too small. thus, the mills in other provinces are combined in one group. there are nine provinces in another group namely, west java, central java, daista yogyakarta, banten, north sumatera, south sumatera, lampung, south sulawesi, and gorontalo. data are taken from the secondary data of the bps (indonesia central board of statistics). all the variables expressed in monetary terms are converted by using a wholesale price index (wpi) published by bps at a constant price of 2010. the output variable, gross total output, y, is characterized as the total amount of the output of a mill in a specific year. the capital stock is calculated by the replacement value of fixed assets. the value of fixed assets contains land, buildings, machinery equipment, vehicles, and other capital goods. the number of employees is used as a measurement of the labor variable. the raw material is the sum of costs of raw materials including domestic and imports. energy included all kinds of energy such as gasoline, diesel fuel, kerosene, coal, coal briquettes, gas from pgn, gas from others, lpg, lubricants, and other fuels (coke, fuel oil, bunker c and mfo). all the different units of energy measurement are converted into the standard unit of barrel oil equivalent (boe). the environmental variables included in the models are the age of the mill, size of the mill, labor productivity, and capital ownership. the age of the mill is the length of the mill’s operation time and this is measured by year. because of data availability, the age of the mill is measured from 1975 to 2014 in this study. the size of the mill is calculated as a logarithmic value of the value-added of the mill. labor productivity is calculated in terms of labor cost per worker. capital ownership is measured by the percentage of capital owned by the central government, domestic private, and foreign. summary statistics of variables are presented in table (1). in group 1, the average energy consumption is 6,082.33 with a standard deviation value of 15,634.34. the minimum and maximum values of energy consumption are 15.50 and 167,320.3 respectively. the average value of capital is 21.58 billion rupiahs with a standard deviation of 50.78. the maximum value of capital in this group is 382.95 billion rupiahs. the minimum capital value is 0.06 billion rupiahs. this minimum value indicates that several mills have a value that is very far from the mill’s average value of capital. for labor variables in this group, the minimum number of workers is 20 people, while the maximum number of workers in this industry is 2196 people. the minimum value of labor (20 people) indicates that this industry consists of only two types of mills. a mill is said to be a medium enterprise if the number of laborers in the mills is from 20 people up to 99 people. a mill is said to be a large enterprise if the number of laborers in the mills is more than 99 people. the average raw materials’ value is 182.58 billion rupiahs with a standard deviation is 15,634.34 billion rupiahs and the cost of raw material reaches a maximum of 1,887.36 billion rupiahs. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 53-66 59 in group 2, the average value of energy consumption is 32399.44 with a standard deviation of 63480.04. the smallest and largest values are 18.07 and 405181 respectively. the average value of capital is 43.79 billion rupiahs with a standard deviation of 161.10. the maximum value of capital in this group is 1811.74 billion rupiahs. the minimum capital value is 0.021 billion rupiahs. for labor variables in this group, the minimum number of workers is 23 people, while the maximum 466.15 billion rupiahs with standard deviation is 1,467.82 billion rupiahs and the cost of raw material reaches the maximum of 14,805.18 billion rupiahs. according to statistics, the average output of group 2 is higher than about 2.3 times the average output of group 1. but the average energy consumption of group 2 is higher than about five times group 1. it can be seen that group 1 can manage energy use in the production process than group 2 in the study period. the average year of the mills’ operation period in group 1 is about 36 years with a standard deviation of 5.60. the mills’ operation period ranges from 4 years to 39 years. the size of the mills has a mean value of 0.005 billion rupiahs. the smallest value is 0.0039 billion rupiahs and the largest value is 0.0068. the standard deviation of the size of the mill is 0.0063 billion rupiahs. the labor quality of mills has an average value of 20.48 billion rupiahs with a standard deviation of 22.39 billion rupiahs and the smallest value of 0.0280 billion rupiahs and the largest value of 140.40 billion rupiahs. this showed that the difference in the productivity of labor is large in this group. the average value of the percentage of capital owned by the government, private, and foreigners are 51.63, 34.88, and 13.49 respectively. the average year of the mills’ operation period in group 2 is about 25 years with a standard deviation of 11.70. the mills’ operation period ranges from 2 years to 39 years. the size of the mills has an average value of 5.14 billion rupiahs with the smallest value of 0.002 billion rupiahs and the largest value of 0.006. the standard deviation of the size of the mill is 0.006 billion rupiahs. the labor quality of mills has an average value of 26.31 billion rupiahs with a standard deviation of 36.58 billion rupiahs and the smallest value of 0.11 billion rupiahs and the largest value of 346.63 billion rupiahs. the average value of the percentage of capital owned by the government, private, and foreigners are 44.60, 46.27, and 25.71 respectively. according to the statistics, the average age in group 1 is higher than group 2 because most of the older mills are located in group 1. the average size of the two groups is not much different. the quality of labor is higher than in group 2, which means that group 2 has more skilled labor than group 2. in terms of capital ownership, capital owned by the government is highest in group 1 because most of the mills owned by the government are located in group 1. in group 2, capital owned by private is highest, which means that most of the mills in group 2 are private ownership. table 1: summary statistics of sugar mills variables units group 1 (east java) group 2 (other provinces) mean std.dev min max mean std.dev min max energy (e) boe 6082.33 15634.34 15.50 167320.3 32399.44 63480.04 18.07 405181 capital (k) billion rupiah 21.58 50.78 0.06 382.59 43.79 161.10 0.021 1811.74 labor (l) number 851.77 427.35 20.00 2196.00 1041.81 1.14 23 7862 raw materials (r) billion rupiah 182.58 257.55 2.29 1887.36 466.15 1467.82 0.75 14805.18 output (y) billion rupiah 372.58 459.92 12.54 3032.04 841.97 2197.52 1.41 20345.13 age year 35.81 5.60 4 39 25.46 11.70 2 39 energy efficiency of indonesia’s sugar industry based on economic framework: stochastic metafrontier analysis thinzar win, dyah wulan sari and tri haryanto 60 results and discussion the most important step in analyzing the frontier is choosing the best model for this industry. in this study, the cobb-douglas model and the trans-log model are compared. the best model from these two models is selected by applying the log-likelihood ratio test by comparing the value of λ with the value of the chi-square table. the likelihood ratio (lr) test is λ = [ l(h1) l(h0) ] 2 in which ln[l(h0)] is the lr value of the cobb douglas model and ln [l(h1)] is the lr value of the trans-log model. the degree of freedom is the number of parameters in the restricted model. the null hypothesis is that the cobb-douglas form is a suitable production function frontier form against the translog specification. based on the estimation result, the cobb douglas model is rejected. so, the trans-log model is the appropriate model for the sugar industry in indonesia. after testing for the best model, the next hypothesis is to test the necessity of the metafrontier technique in the sugar industry. this hypothesis is tested by the lr test, λ = [ l(h1) l(h2) ] 2 , where ln [l (h0)] is the value of the loglikelihood function for the stochastic frontier estimated by pooling the data for all mills in all groups and ln [l (h1)] is the sum of the value of the loglikelihood functions for two group production frontiers. the degree of freedom is the distinction between the number of parameters obtained from the estimated value under h1 and h0. if all the mills share the same production frontier and the same technology, it does not need to apply metafrontier. based on the result, the null hypothesis, the production frontier is homogeneous for two groups, is rejected and it can be concluded that the technology in these groups is different. thus, the meta-frontier method is suitable to estimate the energy efficiency of the sugar industry in indonesia. the hypothesis test is shown in table (2). table 2: hypothesis test null hypothesis; h0 test statistics (λ) critical value (𝜒 2) decision cobb-douglas form is a suitable production function frontier 20.62 13.28 reject the production frontier is homogeneous for two groups 27.6 23.68 reject source: compilation by the author table (3) reports the parameters estimates for efficiency and its determinants. here, for environmental variables, a minus sign of the coefficient of variables describes that this variable is a factor increasing energy inefficiency and a plus sign of the coefficient of variables shows that this variable is a factor decreasing energy inefficiency (honma & hu, 2018; hsiao, hu, hsiao, & chang, 2019). in this study, all the data are normalized around their means before estimating the data. size billion rupiah 0.005 0.0005 0.004 0.0063 5.14 0.006 0.002 0.006 labpro billion rupiah 20.48 22.39 0.0280 140.40 26.31 36.58 0.11 346.63 capgov % 51.63 49.89 0 100 29.37 44.60 0 100 cappri % 34.88 46.98 0 100 62 46.27 0 100 capfor % 13.49 32.99 0 100 8.62 25.71 0 100 number of observations 160 165 source: indonesia central board of statistics (bps) jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 53-66 61 table (3) reports that capital is significant only in group 2 and labor is significant only in group 1. the raw material and output are significant in both groups. in terms of environmental factors that affect the energy efficiency (ee) of the sugar industry, the mill’s age has an impact on energy efficiency at 5% significance level in group 1only. the positive sign implies that the older the age of the mill, the more efficient energy consumption. this result is the opposite of haider, danish, and sharma (2019) in which younger firms are more efficient in energy use. based on the literature, the older mills have lower performance in energy efficiency. but, in indonesia, government collaborated with the state and private sectors to improve the sugar industry. in 2009, the government invested $858.4 million in state-owned plantations to expand land and to modernize the existing mills’ facilities. for this reason, the mill’s age is directly related to energy efficiency in east java because most of the state-owned mills are located in this province. the size of the mill positively affects energy efficiency in both groups showing that an increase in size induces energy efficiency. this is consistent with the previous study of irawan, hartono, and achsani (2010), mandal and madheswaran (2011), and haider et al. (2019). among the ownership type, the percentage of capital owned by the government, private and foreign have a significant effect on both groups. however, negative signs imply that the ownership type has not helped the energy efficiency of mills in both groups. the value of γ is 0.6350 and 0.9999 in group 1 and group 2 respectively which shows that the inefficiency variance is 63.5% and 99.99 % of the total variance of error components in each group. for technology gap ratio, the output is significant at a 10% significant level. the size of the mill has a positive effect on tgr, showing that the larger the size of the firm, the higher the tgr. this is in line with the assumption of various authors (geroski, 2000; hall & khan, 2002; nelson & winter, 1982) in which large mills are much more likely to undertake a new technology for many reasons. all of the ownership types are significant at a 10% significant level but the negative signs of coefficients show that the ownership types cannot explain the tgr. table 3: parameter estimates of efficiency and its determinants variable group 1 group 2 tgr coefficient t-ratio coefficient t-ratio coefficient t-ratio constant (𝛽0) 0.8137* 2.9669 2.4519* 41.9004 2.2543* 6.6020 capital (𝛽𝐾 ) -0.0727 -0.7221 0.1015* 5.2789 -0.1066 -0.9321 labor (𝛽𝐿 ) 0.5325** 2.2202 0.2175 1.5670 -0.0317 -0.1414 raw materials (𝛽𝑅 ) -0.6896* -2.8478 0.2740* 8.8213 0.1505 0.4983 output (𝛽𝑌 ) 1.2898* 4.2118 0.4463* 13.6967 0.8205*** 1.8788 capital *capital (𝛽𝐾𝐾 ) 0.1378 1.0644 -0.0991 -1.5471 -0.0731 -0.5213 labor*labor (𝛽𝐿𝐿 ) 0.6132** 2.4749 -0.3314** -2.4098 0.0712 0.3301 raw materials * raw materials (𝛽𝑅𝑅 ) -1.5171* -3.0297 -0.0668 -1.6219 -0.1365 -0.2306 output * output (𝛽𝑌𝑌 ) -1.3178*** -1.7043 0.1539** 2.1429 0.8754 1.1448 capital * labor (𝛽𝐾𝐿 ) -0.1787 -1.0084 -0.2108* -3.7504 -0.3414** -2.0726 capital * raw materials (𝛽𝐾𝑅 ) -0.0376 -0.2814 -0.0049 -0.2370 0.1765 0.9787 capital * output (𝛽𝐾𝑌 ) 0.1569 0.6946 0.0607 1.2789 -0.0974 -0.4251 labor*raw materials (𝛽𝐿𝑅 ) -0.1527 -0.3823 -0.0425 -0.9604 0.2462 -0.6964 labor*output (𝛽𝐿𝑅 ) 0.4953 0.8727 0.5537* 10.1000 0.7071 1.5714 raw materials * output (𝛽𝑅𝑌 ) 1.3201* 2.6593 -0.0140 -0.4648 -0.1654 -0.2724 constant (𝛿0) -0.0073 -0.0073 -0.0020 -0.0020 -0.0814 -0.0184 age (𝛿1) 0.1631** 2.3989 0.0214 0.6311 -0.0063 -0.0797 size (𝛿2) 3.0975** 2.4464 1.5147* 3.8070 9.7905** 1.9610 labpro (𝛿3) 0.93e-05 0.9723 -1.190e-05 -1.6065 0.19e-04 1.1019 % of capgov (𝛿4) -0.2229* -2.6315 -0.0620** -2.1579 -0.5806*** -1.7174 energy efficiency of indonesia’s sugar industry based on economic framework: stochastic metafrontier analysis thinzar win, dyah wulan sari and tri haryanto 62 table (4) and table (5) shows the average value of ee within groups, technology gap ratio (tgr), and metafrontier ee (mfee) of group 1 and group 2 during the period of 20102014. in the table (4), the results revealed that, in group 1, the mean energy efficiency of mills in situbondo is highest and the score is 0.6709, showing that mills in situbondo could reduce the use of energy up to 67.09% of the real energy input given the same level of inputs, output, and technology in group 1. most of the mills in other regencies have good average ee scores and the values are above 0.5. it can be also concluded that mills in each regency have well performance management in energy consumption in the production process. the average tgr scores of mills in group 1, the mills in pasuruan, situbondo, megetan, bondowoso, and jember have the highest value of average tgr which values are 0.4633, 0.3906, 0.3819, 0.3725, and 0.3811 respectively. the other regencies have a very low level of average tgr. it can be concluded that the mills in pasuruan, situbondo, megetan, bondowoso, and jember produce their product with better technology than mills in other regencies. other regencies are very far away from the best technology available in this industry. for the average mfee in group 1, the average mfee level of mills in all regencies below the average level. even though some mill has a high level of group average ee, their average mfee is very low. for example, situbondo, pasuruan, and magetan, the top three regencies concerning average group ee, are not efficient in their tgr value and mfee values. mills in all regencies whose group mean ee is greater than their mean tgr values. it can be concluded that the inefficiency of mfee is concerned with the technology used in this group rather than their operational management within their mills. the mean value of group ee, tgr, and mfee in table (4) shows that the mean value of group ee of mills in east java is 0.5484, showing that east java could decrease in energy use up to 54.84% of real energy input by a given level of same inputs, output, and production technology in east java. the mean tgr of east java, 0.3016, shows that east java could reduce energy inputs by another 69.84% (1-0.3016) keeping the same inputs and output and best available technology. in total, east java could decrease energy consumption by 79.98% (1-0.2002) using meta-technology. table 4: average value of ee, tgr, and mfee group 1 (east java) ee tgr mfee bondowoso 0.6043 0.3811 0.2303 jember 0.4638 0.3629 0.1683 jombang 0.6300 0.3725 0.2347 kediri 0.4385 0.1920 0.0842 lumajang 0.6193 0.3004 0.1860 madiun 0.6118 0.3385 0.2071 magetan 0.6490 0.3819 0.2478 malang 0.4276 0.2728 0.1166 mojokerto 0.5154 0.2426 0.1250 nganjuk 0.4042 0.2351 0.0950 ngawi 0.5904 0.2814 0.1661 pasuruan 0.6677 0.4633 0.3093 % of cappri (𝛿5) -0.2234* -2.5975 -0.0698** -2.4460 -0.5822*** 1.7195 % of capfor (𝛿6) -0.2862** -2.3976 -0.0679** -2.2612 -0.6746*** -1.7294 sigma-squared (𝜎 2) 2.6348* 3.4926 5.2195* 8.4515 33.3331*** 1.6458 gamma (γ) 0.6350* 4.7006 99.9999* 5450669.9 0.9532* 35.7018 log likelihood -251.84 -289.58 -739.15 * sig at 1%, ** sig at 5%, *** sig at 10% source: compilation by the author jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 53-66 63 probolinggo 0.6069 0.3239 0.1965 sidoarjo 0.3899 0.1744 0.0680 situbondo 0.6709 0.3906 0.2621 tunungagung 0.4661 0.2244 0.1046 mean 0.5484 0.3016 0.2002 source: compilation by the author in the table (5), in group 2, the mills in kendal, central java province, is the highest mean energy efficiency scores and the value is 0.7767, implying that mills in this province can reduce 77.67% of energy use in their production process by using the same inputs, output, and same technology. mills in other regencies could not well-perform in energy use. in group 2, kendal (central java province), barru (south sulawesi province), and bantul (daista yogyakarta) have a greater value of average tgr compared with mills in other regencies. mills in serang, bantan province, is the lowest tgr and the value is 0.0003. according to this figure, the technology gap between mills in each regency is very large. in group 2, the group means ee of most of the regencies is low and their mfee value is also low. mills in all regencies except serang, tegal, cirebon, pemalang, and pati whowho'san tgr is greater than the group means ee. it can be said that the inefficiency of the mfee in this group comes from operational inefficiency rather than the technology gap used in this group. in the table (5), the results of other provinces showed that the mean group ee is 0.2334, showing that other provinces could decrease energy inputs by 23.34% of actual energy input by keeping the same other inputs and outputs with the available technology in these provinces. the value of mean tgr (0.2506) means that other provinces could reduce the energy input by another 74.94% (1-0.2506) keeping the same inputs and output with the best available technology. overall, other provinces could reduce energy consumption by 88.66% (1-0.1134) by applying meta-technology. according to this data, group ee, tgr, and mfee show that east java can perform better than other provinces. table 5: average value of ee, tgr, and mfee of group 2 group 2 (other povinces) ee tgr mfee serang 0.0021 0.0001 0.0000003 cilegon 0.2571 0.2880 0.0740 bantul 0.4109 0.6703 0.2755 boalemo 0.3271 0.5916 0.1935 cirebon 0.1176 0.0799 0.0094 majalengka 0.1983 0.4222 0.0837 subang 0.1596 0.3772 0.0602 tegal 0.0350 0.0201 0.0007 kudus 0.0662 0.0568 0.0038 brebes 0.1247 0.2377 0.0296 pekalongan 0.4378 0.5177 0.2267 pemalang 0.1590 0.1349 0.0214 klaten 0.2383 0.3915 0.0933 sragen 0.0585 0.0596 0.0035 karanganyar 0.2726 0.3185 0.0868 pati 0.3721 0.3572 0.1329 kendal 0.7767 0.8017 0.6227 tulang bawang 0.0928 0.2342 0.0217 tanggamus 0.0516 0.0570 0.0029 waykanan 0.4045 0.6400 0.2589 energy efficiency of indonesia’s sugar industry based on economic framework: stochastic metafrontier analysis thinzar win, dyah wulan sari and tri haryanto 64 east lampung 0.1098 0.4429 0.0486 barru 0.4814 0.6643 0.3198 takalar 0.2235 0.4706 0.1052 ogan ilir 0.1683 0.3461 0.0582 toba samosir 0.0790 0.0586 0.0046 mandailing natal 0.0692 0.1315 0.0091 mean 0.2334 0.2506 0.1134 source: compilation by the author conclusions and suggestion in this study, the energy efficiency of the sugar industry from 2010 to 2014 are examined under the meta stochastic frontier approach. the energy efficiency of indonesia's sugar industry is still low in both the meta-frontier or group frontier. this means that there is a large room to save energy consumption in this industry. during the study period, the score of average tgr in east java is slightly larger than the value of average tgr in other provinces. but the value of average tgr is lower than the value of group average ee in east java and higher than in other provinces. according to this, east java needs to focus more on their production environment and other provinces need to focus more on their operational environment. the score of energy efficiency in the group frontier is greater than the meta frontier, which indicates that there is a considerable technological gap between the group frontier and meta-frontier. another reason for lowering mfee is a low level of group ee. in conclusion, both provinces need to focus both on operational and production environments closer to the meta frontier. for the environmental factors affecting energy efficiency, the age of the mills has an effect on energy efficiency in east java. the size of the mills has an effect on energy efficiency in both groups and it also affects the tgr. the outcome of this study also provides the following policy suggestions. to achieve energy saving in the sugar industry, the government should create the opportunity for advanced technology, should invite the technical know-how from abroad, and also provide technological training. in terms of managerial aspects, the owners of the mills need to eliminate the old production apparatus which consumes a huge amount of energy in the production process. large technological gap levels will be a barrier in the long run progress of efficiency of total energy use in the sugar industry. to close this gap, policymakers should consider the appropriate policy for each province. the owner of mills, they should consider their managerial environment to increase their efficiency in energy and need to replace old technology with the new one to upgrade the technology. finally, the industry-specific environmental factors that may have a possible impact on meta-frontier energy efficiency (mfee) will be considered for further study. this can provide more specific information for effective policies. jurnal akuntansi issn 2303-0356 vol. 11, no.1, february, 2021 hal. 53-66 65 references azhari, r. 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(2012). measuring economy-wide energy efficiency performance: a parametric frontier approach. applied energy, 90(1), 196–200. elsevier ltd. retrieved from http://dx.doi.org/10.1016/j.apenergy.2011.02.025 jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 23-36 23 si apik application user satisfaction with the tam and delone and mclean approach: an empirical study on micro, small and medium enterprises (msme) in banda aceh yulia rahmana1, mirna indriani2 faculty of economics and business, syiah kuala university, indonesia1,2 article info abstract article history: received: dec 13,2021 revised: feb 11, 2022 accepted: feb 21, 2022 the research objective was to see the effect of the information system quality, information quality, perceived usefulness, and perceived ease of use on user satisfaction of the si apik application. the study population was micro, small, and medium enterprise (msme) that had attended training on compiling android-based financial reports. the study sample that included 32 respondents were determined using the census method. the sample collection was carried out by means of a questionnaire to the respondents. the results showed that quality of information systems has no significant effect on user satisfaction of si apik application, quality information has no significant effect on user satisfaction of si apik application, perceived usefulness is significant on user satisfaction of si apik application, perceived ease of use has no significant effect on user satisfaction of si apik application, quality of information systems, quality information, perceived usefulness, and perceived ease of use simultaneously affect user satisfaction of si apik application. keywords: quality of information systems; quality information; perceived usefulness; perceived ease of use; user satisfaction correspondence: mirna indriani mirna_indriani@unsyiah.ac.id how to cite (apa style): rahmana, y., indriani, m. (2022). si apik application user satisfaction with the tam and delone and mclean approach: an empirical study on micro, small and medium enterprises (msme) in banda aceh. jurnal akuntansi, 12(1), 23-36 https://doi.org/10.33369/j.akuntansi.12.1.23-36 introduction in indonesia, micro, small, and medium enterprises (msme) are the biggest contributor to the country's economy. msme reached 64.2 million, contributing 61.07% of indonesia's gross domestic product (gdp). msmes are called the pillars of the community's economy because they can absorb 96.92% of the total workforce (jayani, 2021). the historical record of msme has proven that msme is powerful in dealing with various threats of economic shocks that previously occurred. at the end of 2019, msme was again shaken by the 2019 covid pandemic. this shock made msme helpless. the results of a survey conducted by bank indonesia informed that around 87.5 percent of msme were affected by the covid-19 pandemic, and about 93.2% of msme sales were disrupted and had a negative impact on msme stability. this phenomenon is due to the limitation of physical distance among people, resulting in a decrease in purchasing power. msmes that utilize digital technology can save themselves from the impact of the pandemic. technology can penetrate the distance that has been an obstacle. msmes that adapt to conditions by providing the products and services needed during the pandemic will survive by innovating. the innovation process for msme is possible because msme has the convenience of adopting innovations in the field of technology. technology adoption is carried out to increase business growth because msme does not have difficult bureaucracy and complicated systems. smaller msme has a smaller business scope so that msme have an advantage in the relationship between employees. then msme also has high flexibility in adapting their business to very dynamic market conditions. the very flexible nature of msme causes msme to have advantages such as speed of innovation, low-cost structure, and the ability to focus on specific sectors (stefanovic et al., 2010). besides benefits, msme also has a weak side due to limited time in completing needs, control over budget and financing, and mailto:mirna_indriani@unsyiah.ac.id https://doi.org/10.33369/j.akuntansi.12.1.23-36 si apik application user satisfaction with the tam and delone & mclean approach: an empirical study on micro, small and medium enterprises (msme) in banda aceh yulia rahmana and mirna indriani 24 lack of human and social capital (ogunsade and obembe 2016). realizing that msme is a buffer for the national economy, msme needs special attention because maintaining the sustainability means maintaining the nation's stability. several policies continue to be disbursed for msme to grow and develop. for example, since 2016, bank indonesia has helped msme apply technology for msme financial management by providing msme applications called si apik (information system for recording financial information applications). si apik is an application that msme can use for free. this application is designed to make it easier for msme to prepare accounting records and financial reports. this application is designed to be used by android and ios users. the application's design is done simply so that msme can easily use it. si apik presents the menus needed by smes. si apik is expected to positively impact business actors' business activities because it is userfriendly (anjilni, 2020). after the application was launched, it was recorded that more than 50,000 users had installed it on their smartphones. this data is obtained based on the google play application. this number is still low compared to the number of msmes in indonesia today, almost 64.2 million. based on this data, it gives rise to a question of why there are still many msmes that have not used the application, while the application is provided free of charge and provided by bank indonesia. how is the acceptance of smes to the application? in academic studies, one of the main factors affecting user acceptance of any application, including the si apik, can be seen from the theory acceptance model (tam). this theory is a theory that is commonly used in analyzing the reasons why someone accepts or rejects an information technology. this theory was proposed by davis (1989), which is used to measure the level of acceptance and understanding of users in a newly launched service. researchers try to generalize by comparing, extending, and integrating models (hess et al., 2010, 2014; venkatesh et al., 2003; venkatesh & davis, 2000). two main factors in this theory are perceived ease of use and perceived usefulness. these two factors concern researchers to see the user's intention to use information systems (is). according to this model, the use of si is influenced by these two factors (buana & wirawati, 2018). in addition to the tam model, the acceptance model of the system was also proposed by delone & mclean (2003). this model uses a measurement of user satisfaction which can cause an si to be used by the user. user satisfaction is generally determined by three elements, namely: system quality, information quality, and service quality (delone & mclean, 2003), but simon nisja putra zai (2014) research found the opposite. the is success model proposed by (delone & mclean, 2003) is a popular model used by researchers to test system success (purwati et al., 2021; tahu & yuesti, 2021). this study will examine two components of tam, namely perceived ease of use and perceived usefulness and the two components of the system success model proposed by delone & mclean (2003), namely the quality of the system and the quality of information that is used as a predictor of user satisfaction with the si apik application testing the two components of each concept given that the si apik application is only used for msme businesses. the si apik system is a simple system intended for msme's business criteria. testing the tam model and the success of the delone & mclean (2003) system tested for the success of si apik is still rarely done; therefore, this study was conducted to investigate whether the generalization of the integration of the two theories can be proven by using environmental settings in msme. the research results are expected to be used as the basis for fostering msme, especially in providing a system that helps entities manage msme bookkeeping/accounting administration. financial information recording application information system (si apik)) the financial information recording application information system (si apik) is facilitated by bank indonesia (bi). this application provides simple, fast, and accessible jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 23-36 25 financial accounting records based on android. accounting records in this application follow the usual accounting cycle, starting from recording general ledger and financial reports. financial reports that have never been made using this application can be generated. entrepreneurs will get information about accounts receivable, payable, and separate between business and personal assets. this application has a recording standard that refers to the accounting standards compiled by the indonesian institute of accountants (iai), namely sak emkm. the recording application feature uses debit and credit mutations (double entry) through single entry on transactions, the accounts available are straightforward. si apik can be used for two business models: individual businesses and businesses that do not have a legal entity with the type of business in agriculture, services, trade, manufacturing, fisheries, cultivation, and animal husbandry. the objectives of establishing si apik) are among others: msme have neatness in recording financial transactions and can assist business actors in obtaining bank financing. theoretical framework and hypothesis development theory acceptance model (tam) the theory acceptance model is well known as the tam theory, a theory of user acceptance or acceptance of information technology. the theory was first coined by davis (1989) by adopting the theory of reasoned action (tra) proposed by fishbein et al. (1980). researchers use tam to measure a new service level that users can accept and understand. researchers often use this model in researching information systems because the model is simpler and easier to implement. the basic assumption in this theory is that a person's perception of something can determine a person's attitude and behavior. thus it can be analogized that a person's attitude in accepting technology is very dependent on the user's perception and reaction to information technology (adhiputra, 2015). through tam, user acceptance of certain information technologies can be estimated, such as applications that have been widely circulated. according to davis et al. (1989) (figure 1), user behavior is generally based on the perceived ease of using a technology that will affect the perception of its usefulness. someone believes that technology has uses that will influence an individual to have the intention to use information technology and thus ultimately use information technology. the dynamics of this perception are also largely determined by beliefs, attitudes, intentions, and user behavior relationships (dimoka & davis, 2008; hendra, 2016). mclean model (md) is a model that is used to measure the success or failure of an information system according to the user's view. delone & mclean, developed this model in 1992. this model is regarded as the successful model of information system (figure 2). this model reveals that there are six dimensions of measuring the success of information systems : system quality, information quality, usage, and user satisfaction, which impact individuals and organizations. the relationship between variables can be seen in figure 2. percieved usefulness percieved ease of use percieved usefulness actual system use figure 1. technology aceptence model (tam) (davis et.al 1989) si apik application user satisfaction with the tam and delone & mclean approach: an empirical study on micro, small and medium enterprises (msme) in banda aceh yulia rahmana and mirna indriani 26 the early md model (1992) defined system success as having six dimensions, namely information quality (ki), system quality (ks), user satisfaction (kp), system use (ps), individual impact (di), and organizational impact (do). in the 1992 md model, there are nine relationships that occur to determine the success of the system. the nine relationships, four of them relate system quality and information quality to user use and satisfaction. two reciprocal relationships between users and system satisfaction, two relationships between users and system satisfaction on individual impacts and finally one relationship between individual impacts on organizations. delone & mclean (2003) updated the previously proposed model ten years later. in the new model, it is added that service quality is an important component that significantly determines the system's success. this justified model combines personal and organizational impact into one, which is called net benefit. this model has been tested in various contexts to assess the success of technologies such as expert systems (yoon et al., 1995), knowledge management systems (kulkarni et al., 2006), and enterprises (maas et al., 2013) in work settings, and online shopping (chiu et al., 2009), b2c e-commerce (liu & lai, 2014) in nonwork settings with various respondents such as students (teo et al., 2008), consumers (chiu et al., 2009). system quality system quality is a measure of the system itself and reflects the system's interaction with users. there are several indicators used to determine a quality system as stated by nelson et al. (2005:206), namely 1) reliability of the system that is operated to meet the user needs, 2) system flexibility, a flexible system can meet the needs of various users and accommodate special conditions, 3) integration, a system becomes more useful for users if it can combine data between one part and another to support decision making, 4) accessibility, a quality system must have the ability to be easily accessible in various situations, 5) response time, a system must be able to respond to user needs as soon as possible so that it can help users to make decisions. information quality the quality of information shows the quality of the output of a system (rukmiyati & budiartha, 2016). quality information will provide value to its users with the characteristics of the information in accordance with user needs. the quality of the data produced by a system is good, the better the decisions made by users will be. to state that the information produced by a quality system must have specific characteristics. according to mc leod (2010), the characteristics of quality information are; accurate, relevant, timely, and complete. figure 2 information systems success model (delone & mclean 1992) jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 23-36 27 if one of these characteristics is not met, then the quality of the information produced by the system is not good enough. user satisfaction responses and feedback given by users after using the information system indicate the level of satisfaction with that information system. user satisfaction has very subjective criteria because it shows how much users like the system used. user satisfaction also appears based on the level of a user's feelings based on the results of a comparison between user expectations for the product. furthermore, according to livary (2005), user satisfaction is also determined by the system's success in meeting users' needs. if user needs are met, user satisfaction will increase and vice versa. user satisfaction can also be seen from the increasing trend of si users. therefore, it can be concluded that systems will not occur if (isnaeningsih et al., 2021). user satisfaction reflects how users perceive the actual system, not the technical quality of the system (guimaraes et al., 2003). therefore, user satisfaction is generally used to measure the effectiveness of information systems (melone, 1990). several factors cause user satisfaction, such as the technical ability of users, acceptance of information systems by users, and the usefulness of the information system itself (lee & kim, 1992). information system user satisfaction factors can be measured through user perceptions of completeness of functions/features, stability/reliability, user-friendliness, innovation, security, and flexibility (supriatna & jin, 2006). relationship between system quality, information quality, and user satisfaction with the si apik application consider designing or choosing a system to always look at the user aspect. therefore the quality indicator of a system is always seen from the user's perspective. user reactions, especially user satisfaction, are the main indicators of system acceptance. the more satisfied users are with a system, it shows that the system has quality following user expectations. si apik is designed to meet the needs of msme with the hope that si apik can help msme run their business for the better therefore the satisfaction of si apik users will be a proxy for the quality of the si apik system. the use of the application is felt to be useful if it is felt that it is not difficult to operate so that users will improve their performances. increasing the trust of application users is expected to improve their performance. empirical results that report that system quality affects user satisfaction have been carried out such as nugraheni (2016); rukmiyati & budiartha (2016); isnaeningsih, fitriati, pujiharto, & astuti (2021). therefore, the hypothesis proposed in this study is: h1: the quality of the information system affects the satisfaction of the si apik application users the quality of information shows the quality of an output from the information system. the quality of data offers the system to process data into more useful information bodnar & hopwood (2006:15). data quality can be reflected if the information is accurate, relevant, timely, and complete (mc leod, 2010). users will be satisfied if the information produced by a system has a quality that is useful for users for the decision-making process. several studies have proven that the quality of information produced by information systems has benefits for users so that users are satisfied with the information, such as research by laumer, maier & weitzel (2017); ong et al. (2009). therefore, the hypothesis proposed in this study is: h2: information quality affects user satisfaction of the apik si application si apik application user satisfaction with the tam and delone & mclean approach: an empirical study on micro, small and medium enterprises (msme) in banda aceh yulia rahmana and mirna indriani 28 relationship of perceived usefulness, perceived ease of use to user satisfaction of the si apik application perceived usefulness is a person's belief that an increase in performance will occur when using certain technologies. if a person believes that the system is proper, he will use it. conversely, if you feel that the information system is less useful, then the system will not be used (jogiyanto, 2007). the research results by amalia & pratomo (2016); rukmiyati & budiartha (2016) showed proven results that the quality of information systems had a positive effect on the satisfaction of accounting software end-users. therefore, the research hypothesis proposed is: h3: perceived usefulness affects user satisfaction of the apik si application in addition to perceived usefulness, perceived ease of use also greatly determines application user satisfaction (buana & wirawati, 2018). the ease of describing the user does not require excessive effort in using it, or the user is free from difficulties (davis, 1989). therefore, the research hypothesis proposed is: h4: perceived ease of use affects user satisfaction of the si apik application based on the framework described, the proposed conceptual chart can be seen in figure 3 research methods samples and data collection techniques the sample used is msme entrepreneurs who have received training from bank indonesia (bi). of the 150 msmes that received training, 32 (21.3%) respondents filled out the questionnaire. questionnaires were distributed through google forms, and some were delivered directly with prior agreement. the questionnaire was sent several times to remind msme that the distribution was 12 weeks. when it was confirmed that the respondents did not fill out the questionnaire, they generally did not fill it out because they no longer used si apik in their business. therefore, data processing was only carried out on 32 participants who attended the si apik training conducted by bank indonesia. variable measurement the dependent variable used is the user satisfaction of the si apik application. the variable of user satisfaction is measured by a special design by doll & torkzadeh (1998), which consists of five dimensions, namely content, accuracy, format, ease of use, and timeliness. ). the instrument consists of 5 question items. respondents were asked to rate the users' satisfaction using a likert scale with strongly disagree to strongly agree on a scale of 1 user satisfaction (us) system quality (sq) information quality (iq) perceived usefulness (pu) perceived ease of use (peu) figure 3. conceptual framework jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 23-36 29 to 5 on each question item for each instrument. the instrument used in measuring the information system quality variable is the instrument developed by bailey & pearson (1983). this instrument consists of access convenience, system flexibility, system integrit y, and response time. the instrument consists of 8 question items and uses a likert scale of 1 to 5. the instrument used to measure the information quality variable is developed by mc leod & schell (2013:38), which includes accuracy, relevance, and accuracy. time (timeliness), and complete (complete). the instrument consists of 10 question items. perceived usefulness describes the level of belief that a person believes that his work performance will increase by using a certain subject (davis, 1989). the instrument developed by davis (1989) was used to measure the perceived usefulness variable. this instrument consists of four measurements: speeding up work (work more quickly), improving performance, increasing productivity, and making work more accessible. results and discussion data description the characteristics of research respondents can be seen in the table below. msme users are dominated by women and have an undergraduate education (table 1). generally, respondents who fill out the questionnaire are the owner or business owner, table 1. characteristics of research respondents no characteristics of respondents total frequency 1. sex 1.1 male 13 40,6 1.2 female 19 59,4 total 32 100 2. age 2.1 20 25 7 21,7 2.2 25 – 35 15 46,9 2.3 35 – 45 6 18,8 2.4 45 50 2 6,3 2.5 >50 years 2 6,3 total 32 100 3. last education 3.1 d3 5 15,6 3.2 s1 19 59,4 3.3 s2 1 3,1 3.4 others 7 21,9 total 32 100 4. position 4.1 ceo 1 3,1 4.2 owner 25 78,2 4.3 director 3 9,4 4.4 operational manager 1 3,1 4.5 accounting staff 1 3,1 4.6 operator 1 3,1 total 32 100 descriptive research variables the frequency of respondents' answers to research variables can be seen in table 2. the average answers are between 3 and 4 or between neutral and agree. it means that respondents do not consider the quality of si apik to be good, and the information produced has benefits for users. the highest score is only in the perception that si apik has usefulness, but the score for the ease of use of si apik is also still low at 3.28, and the level of user satisfaction with si apik is only 3.34. si apik application user satisfaction with the tam and delone & mclean approach: an empirical study on micro, small and medium enterprises (msme) in banda aceh yulia rahmana and mirna indriani 30 tabel 2. frequency distribution of respondents' answer no. item sts ts n s ss average (ki) fr % fr % fr % fr % fr % system quality (sq) 3.33 1 sq1 1 3.1 1 3.1 11 34.5 19 59.3 0 0 3.59 2 sq2 0 0 3 9.4 14 43.8 14 43.8 1 3.1 3.41 3 sq3 0 0 1 3.4 16 50.0 12 37,5 3 9.4 3.53 4 sq4 0 0 6 18.8 13 40.6 11 34.4 2 6.3 3.28 5 sq5 1 3.1 5 15.6 15 46.9 8 25.0 3 9.4 3.22 6 sq6 0 0 2 6.3 20 62.5 9 28.1 1 3.1 3.28 7 sq7 1 3.1 3 9.4 17 53.1 10 34.5 1 3.4 3.22 8 sq8 1 3.4 4 12.5 14 43.8 12 37.5 1 3.1 3.25 information quality 1 qi1 2 6.3 3 9.4 11 34.4 16 50.0 0 0 3.28 3.28 2 qi2 1 3.1 2 9.4 11 34.4 13 40.6 4 12.5 3.50 3 qi3 1 3.1 3 10.3 12 37.5 11 34.4 5 15.6 3.50 4 qi4 1 3.1 3 9.4 13 40.6 12 37.5 3 9.4 3.11 5 qi5 1 3.1 5 15.6 15 46.9 10 31.3 1 3.1 3.16 6 qi6 0 0 5 15.6 15 46.9 7 24.1 2 6.9 3.19 7 qi7 2 6.3 3 9.4 15 46.9 12 37.5 1 3.1 3.16 8 qi8 2 6.3 0 0 15 46.9 14 43.8 1 3.1 3.38 9 qi9 1 3.1 2 6.3 16 50 11 34.4 1 3.1 3.31 perceived usefulness 1 pu1 1 3.1 4 12.5 12 37.5 12 37.5 1 3.1 3.38 3.4 2 pu2 1 3.1 6 18.8 8 25 16 50.0 1 3.1 3.31 3 pu3 1 3.1 2 6.9 13 40.6 12 37.5 4 12.5 3.50 4 pu4 1 3.1 2 6.9 12 37.9 17 53.1 0 0 3.41 perceived ease of use 1 pe1 3 9.4 4 12.5 13 40.6 11 34.4 1 3.1 3.09 3.25 2 pe2 1 3.1 5 15.6 15 46.9 10 31.3 1 3.1 3.16 3 pe3 1 3.1 4 12.5 13 40.6 12 37.5 2 6.3 3.31 4 pe4 1 3.1 4 12.5 14 43.8 12 37.5 1 3.1 3.25 5 pe5 0 0 3 9.4 11 34.4 16 50.0 2 6.3 3.63 6 pe6 0 0 3 9.4 13 40.6 14 43.8 2 6.3 3.47 user satisfaction (us) 1 us1 2 6.3 3 6.3 15 46.9 11 34.4 1 3.1 3.19 3.34 2 us2 2 6.3 3 9.4 11 34.4 16 50.0 0 0 3.28 3 us3 1 3.1 2 6.3 13 40.6 15 46.9 1 3.1 3.41 4 us4 1 3.1 2 6.3 14 43.8 12 37.5 3 9.4 3.44 5 us5 1 3.1 2 6.3 15 46.9 11 34.4 3 9.4 3.31 test results and discussion validity testing is carried out by testing the product-moment correlation coefficient with a significance value of 0.05. the test results of all question items (table 3) have a significant value because the correlation coefficient is more than the r-table (n32=0,349). it can be stated that the research instrument is valid. the result of the reliability test of each variable can be seen in table 4. are 0.912 for system quality. of 0.917, for the perceived usefulness of 0.897 for perceived ease of use of 0.90 and user satisfaction of 0.896. the reliability value will be fulfilled if the cronbach alpha value > 0.7 (ghazali, 2018). in this study, all variables meet the reliability requirements jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 23-36 31 table 3. validity test results variable item the correlation coefficient (r) description system quality (sq) sq1 0,711 valid sq2 0,736 valid sq3 0,848 valid sq4 0,773 valid sq5 0,781 valid sq6 0,785 valid sq7 0,791 valid sq8 0,775 valid informaton quality (iq) iq1 0,852 valid iq2 0,883 valid iq3 0,894 valid iq4 0,820 valid iq5 0,869 valid iq6 0,842 valid iq7 0,865 valid iq8 0,906 valid iq9 0,871 valid iq10 0,741 valid perceived usefulnes (pu) pu1 0,919 valid pu2 0,925 valid pu3 0,916 valid pu4 0,843 valid perceived ease of use (peu) peu1 0,892 valid peu2 0,806 valid pue3 0,901 valid pue4 0,907 valid pue5 0,743 valid peu6 0,799 valid user satisfaction (us) us1 0,875 valid us2 0,903 valid us3 0,939 valid us4 0,840 valid us5 0,887 valid source: data processed (2021) tabel 4. the reliability test result variabel jumlah item pertanyaan cronbach alpha description sistem quality (sq) 8 0,914 reliable information quality (iq) 10 0,923 reliable perceived usefulnes (pu) 4 0,899 reliable perceived ease of use (pue) 6 0,903 reliable user satisfaction (us) 5 0,896 reliable source: data processed 2021 the results of testing the hypothesis (h1), which tested the relationship between information system quality and user satisfaction, showed that information system quality (ksi) did not affect user satisfaction. it is shown from the probability value of 0.746, which is greater than the level of significance used, which is 0.05 (see table 2), therefore the research hypothesis that ksi affects job satisfaction cannot be accepted. the results of this study contradict the results of research by buana & wirawati (2018); nugraheni s (2016); si apik application user satisfaction with the tam and delone & mclean approach: an empirical study on micro, small and medium enterprises (msme) in banda aceh yulia rahmana and mirna indriani 32 rukmiyati & budiartha (2016) but supports research by simon nisja putra zai (2014); tulodo & solichin (2019), which shows that system quality does not affect user satisfaction. the results of testing the second hypothesis (h2), which sees the relationship between information quality and user satisfaction, indicate that information quality does not affect user satisfaction because the probability value of 0.150 is greater or >0.05, thus the second hypothesis cannot be accepted. the results of this study cannot support previous research which states that the quality of information affects user satisfaction. this result is also supported by previous research, namely amalia & pratomo (2016), which shows that the quality of information does not affect users' satisfaction with accounting information systems. table 5. hypothesis testing results model standardized coefficients t sig conclusion system quality -0.04 -0.327 0.746 rejected information quality 0.341 1.482 0.150 rejected perceived usefulnes 0.649 2.656 0.013 accepted perceived ease of use -0.039 -0.279 0.782 rejected r2 = 0.84; sig 0.00 f = 48,593; sig 0.00 the study results (table 5) to examine the effect of perceived usefulness on user satisfaction indicate that perceived usefulness has a significant positive impact on user satisfaction because the probability value of 0.013 is smaller than the 5% significance level. thus, it can be said that perceived usefulness affects user satisfaction of the si apik application on msme in banda aceh, and this is under the hypothesis that has been formulated previously where perceived usefulness has a positive effect on user satisfaction. the testing results on the perceived ease of use variable show a probability value of 0.782, greater than the significance level of 0.05, thus perceived does not affect user satisfaction of the apik si application on msme in banda aceh. it is not following the hypothesis that has been formulated previously where perceived ease of use has a positive effect on user satisfaction. the reason for rejecting the proposed hypothesis is that there is a possibility that users are not entirely satisfied with the si apik application. this can be seen from the average satisfaction level of only 3.34. the descriptive statistics also show that the quality of the si apik seen from comfort, flexibility, integrity, and response time is perceived by users in the normal category. users do not thoroughly think that si apik quality is good enough and the information produced by si apik. users do not feel that the data produced is accurate, relevant, timely, and complete. it can be understood because the form of msme business is individual, there is no party to be held accountable for requiring information from si apik, even though they realize that si apik has benefits for them with an average score of 3.4. users also think that si apik is not easy to use; this can be seen from the average score of 3.25. the designers of si apik tried their best to make this application easy to use, but users don't think so. this situation may occur because the user does not have free time to use the application. entrepreneurs are usually busy running a business, so they ignore the administrative affairs of the entity, and there is no obligation to account for the business. so that the user's response stating "not easy to use" is questioned considering the level of education of the users is relatively high. another possibility is that the owners do not delegate administrative matters to other parties or workers, so si apik has not been used maximally. jurnal akuntansi issn 2303-0356 vol. 12, no.1, february 2022 hal. 23-36 33 conclusions and suggestion the study results indicate that the quality of information systems, information quality, and perceived ease of use does not affect user satisfaction. at the same time, the perceived usefulness variable has a significant positive effect on user satisfaction. the user's perception of each variable is also still relatively low, so user satisfaction with the apik si application is also still down. this study has some limitations. first, the researcher did not ask about the number of assets and turnover or employees, so business identification could not be made. second, the researcher did not ask when the application was used, whether it was every transaction or not; this could affect the respondents' answers. third, in the questions asked, the researchers also did not ask whether msme had hardware facilities, which could affect respondents' responses to the si apik application. suggestions are given for further research so that all the limitations of this research can be accommodated and observe firsthand how the msme responds to the products provided by indonesian bank so that the entire purpose of launching this application can be best utilized for msme. requiring msme to use specific applications to facilitate supervision can be carried out if there is a policy as a sufficient condition for msme to obtain certain facilities from the government, such as 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(2017). kemenkop ukm: 3,79 juta umkm sudah go online. www.kominfo.go.id. http://dx.doi.org/10.2307/249712 jurnal akuntansi issn 2303-0356 vol. 12, no. 3 oktober 2022 hal.56-71 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) faculty of economics and business, bengkulu university (1,2,3,4) article info abstract article history: received: october 29, 2022 revised: october 9, 2022 accepted: october 24, 2022 this study aims to examine the effect of love of money, organizational commitment, moral leadership, work environment and religious beliefs on fraud intention where the object of research used is bengkulu bank employees. the employees of bengkulu bank who were selected as the research sample used the random sampling method, namely bengkulu bank employees who worked at the head office, main branches, main branches and cash offices located in both bengkulu city and the regencies in bengkulu province. the total population is 700 employees of bank bengkulu and using the slovin formula, the number of respondents that should be used in this study is 88 respondents. from the questionnaires sent as many as 88 respondents, the number of questionnaires returned was 70 respondents and the number of questionnaires that could be processed was 64 respondents (respondent rate 79.55%). testing all hypotheses using smart pls where the hypotheses tested are 5 hypotheses. the test results on all the hypotheses tested show that the work environment has a negative effect on fraud intention, while the influence of love of money, organizational commitment, leadership morale and religious beliefs have no effect on fraud intention. keywords: love of money organizational commitment moral leadership work environmen religious beliefs, fraud intention correspondence: eddy suranta eddysuranta123@gmail.com how to cite (apa style): fachruzzaman, indriani, r., suranta , e., & midiastuti, p. p. (2002). love of money, organizational commitment, leadership,morale, work environtment and religious belief on fraud intention : a study on bank bengkulu employees. jurnal akuntansi, 5671. introduction fraud is defined as a crime that uses deception as its main modus operandi and thus encompasses a wide range of deviant behaviors by individuals and organizations, some of which are not necessarily criminal but morally dubious' (wells, 1997). this form of crime ( white crime ) has received less attention than other types of crime (levi, 2008). according to croall (2007) and levi (2001), fraud can be a multidimensional crime that is generally committed by: (i) law-abiding corporations against other individuals or companies; (ii) organized criminals against individuals and companies; and (iii) individuals against other individuals or organizations. from a legal point of view, fraud is defined as fraud that is intentionally perpetrated to gain an unfair advantage or violates the law. according to glover and aono (1995), fraud involves misallocation of resources or distorted reporting of available resources, which is against the elements of sound and prudent management. fraud , if not effectively prevented and detected, can result in serious damage to an organization. fraud has a dynamic nature so that it can occur anywhere and anytime, not only focusing on one type of industrial sector but can occur in various types of company industrial sectors. the association certified fraud examiners – report to the nations on occuptional fraud and abuse (2016) indicates that the banking and financial services industry sector ( banking and financial service ) is the industrial sector that has the highest frequency of fraud and the first organization that is most disadvantaged by fraud compared to the industrial sector others with a loss percentage of 16.8%. the financial services 56 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 authority (ojk)(2017) as the party that organizes an integrated regulatory and supervisory system for activities in the financial services sector as a whole has revealed 126 cases related to alleged banking fraud in 69 banking offices spread throughout indonesia. with the credit crime fraud mode , such as fictitious debtors, the installments are not paid even though the debtor has paid, and the cash borrowing mode without going through banking procedures. this study is a replication of research conducted by wicaksono and umrah (2016) which examines several factors that influence the desire of non-medical employees to commit fraud . the results of the research by wicaksono and umrah (2016) prove that the results of the study show that love of money (love of money), organizational commitment, leader morality have no effect on fraud intention , while the work environment, religious beliefs and organizational culture have a negative and significant effect on fraud intention . . from the results of the research by wicaksono and umrah (2016) which have not given good enough results, this study tries to retest using the responses of bank bengkulu employees who work in the accounting and teller sections . the reason for choosing this respondent is related to the existence of greater employee opportunities in the two types of work. this study also uses the same questionnaire as the research conducted by wicaksono and umrah (2016) but does not include organizational culture variables. this is because in this study only one object of research is used so that this research raises the title love of money , organizational commitment, leadership morale, work environment and religious beliefs against fraud intention : a study on bank bengkulu employees literature review attribution theory according to heider and siemel (1958) as originators of attribution theory, attribution theory is a theory that explains a person's behavior. attribution theory explains the process of how we determine the causes and motives for a person's behavior. this theory refers to how a person explains the causes of the behavior of others or himself which will be determined whether from internal such as traits, characters, attitudes, etc. or external such as pressure from certain situations or circumstances that will have an influence on individual behavior (luthans, 2005). attribution theory explains about understanding a person's reaction to events around them, by knowing their reasons for the events they experience. attribution theory explains that there is behavior related to individual attitudes and characteristics, so it can be said that just looking at the behavior will be able to know the attitude or characteristics of the person and can also predict a person's behavior in dealing with certain situations. heider and siemel (1958) also stated that internal forces (personal attributes such as ability, effort and fatigue) and external forces (environmental attributes such as rules and weather) together determine human behavior. he emphasized that feeling indirectly is the most important determinant of behavior. internal and external attributions have been stated to affect individual performance evaluations, for example in determining how superiors treat their subordinates, and influencing individual attitudes and satisfaction with work. people will behave differently if they perceive their internal attributes more than their external attributes. relationship between love money and fraud intention tang (2007) provides an understanding that money is a tool used in trading instruments and has a certain value and size. money has been used in the world for a long time. managers use the money to attract, retain, and motivate employees to achieve organizational goals (luna-arocas and tang, 2004). on the other hand, money can be used as a motivator for crime (unethical behavior) (sardzoska and tang, 2011; tang and chiu, 2003). several previous studies have tested the love of money with several aspects studied, such as the love of money with the behavior of every level of managers in a company (sardzoska and tang, 2009), the love of money is associated with gender (sardzoska and tang, 2011) where the love of money is related to gender (sardzoska and tang, 2011). to money is associated with several questions such as (1) is money important?, (2) is money a symbol of success?” so that some of these questions are directly related to measuring the love of money and how to measure the love of money (luna-arocas and tang, 2004). the money ethic scale was developed by several research results which state that: money is a need, positive or negative behavior towards money, control over money, and an obsession. the money ethics scale (mes) consists of six factors: good, evil, merit, respect, budget, and freedom (tang and 57 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) ) chen, 2008; du and tang; 2005; luna-arocas and tang, 2004). this study adopts the "love of money scale" (lom = love of money ) from research developed by several previous studies (sardzoska and tang, 2011; tang et al , 2008) which includes four specific factors from the part of the money ethics scale, namely: (1) motivator, (2) successful, (3) important, and (4) rich. the love of money scale reflects the symptoms that money is a motivator, a symbol of success, money is important and money makes people rich. love for money is defined as behavior towards money of an individual including affective, behavioral, and cognitive components. the meaning of love of money is an aspiration or obsession with money but not one's need, greed, or materialism (sardzoska and tang, 2011). according to tang and chiu (2003), the love of money is the root of evil (unethical behavior). this is evidenced by the results of his research which concluded that workers in hong kong who prefer money are not quite satisfied with the payment of the salaries they receive. subsequent research from tang et al ., (2004) found evidence that the love of money is a mediator variable that strengthens the effect of the income they receive with satisfaction with the income they receive. employees will have a pattern of satisfaction with the income they receive depending on the size of the employee's love for money. from the explanation above, the first hypothesis proposed is: h1: love of money has a positive effect on fraud intention relationship between organizational commitment and fraud intention according to bakhshi (2009) organizational commitment is one of the important factors in explaining the relationship between behavior and work. furthermore, allen and mayer (1990) explain that there are three components of the concept of organizational commitment, namely (1) affective (emotional employees, identification, and involvement in the organization), (2) sustainability (commitment based on the costs that must be incurred when employees leave the organization), and (3) normative (employees' feeling to stay in the organization). organizational commitment is loyalty to the organization that involves an active relationship with the organization so that individuals want to contribute to the organization. organizational commitment is a consequence that arises based on job satisfaction. commitment has been linked to three factors: (a) a strong belief in and acceptance of the organization's goals and values, (b) a willingness to exert a lot of effort and the name of the organization, and (c) a strong desire to maintain membership in the organization (mowday, 2003). steers, and porter, 1979). to measure it, the organizational commitment questionnaire (ocq) was developed to understand employees' levels of commitment and pride in being part of the organization. the findings of previous research indicate love of money has negative influence on pay satisfaction. that means low. of course, the love of money has a high salary satisfaction. employees with high salary satisfaction are less likely to commit fraud or unethical behavior in organizations. it was further explained that high pay satisfaction will create organizational commitment of employees. organizational commitment is not related to unethical behavior but employee commitment will not prevent crime or unethical behavior (tang and chiu, 2003). the second hypothesis proposed is: h2: organizational commitment has a negative effect on fraud intention relationship between leadership morality and fraud intention leadership is the drive to achieve organizational goals. leaders must have something that can influence others to achieve their goals. leaders must not only have competence but also have to behave ethically in their daily lives (ciulla, 1995). leadership is not just having skills, having theoretical knowledge and having analytical abilities but also having ethical actions. it is the ability to act intentionally and ethically as situations require based on universal knowledge, experience, perception, and intuition. ethical leadership must be based on being effective and successful for a long time. leaders must demonstrate the highest standards of moral and ethical behavior on a daily basis in speech, behavior, actions, and decision making so that others in the organization can follow (toor and ofori, 2009). ethical leadership is defined as the demonstration of behavior in accordance with prevailing norms through personal actions and interpersonal relationships, and practicing these behaviors in followers through two-way communication, reinforcement, and decision making (brown et al , 2005). 58 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 the first part of this definition shows normatively appropriate behavior (moral people) and the second part practices that behavior to followers (moral managers) (toor and ofori, 2004). ethical leadership has two dimensions: individual morale and manager morale. individual morals are normatively appropriate behavior so that they appear honest, trustworthy, and trustworthy to others. manager morale means that leaders openly and explicitly talk about ethics and influence employee behavior and beliefs (brown et al, 2005). ladkin (2008) states that "leading beautifully" has three dimensions: "mastery" in understanding self and context, "coherence" is the congruence between different forms of self and one's goals and messages, "goal" is concerned with one's goals. several previous studies have empirically tested the influence of leadership morality on unethical behavior in the form of fraud committed by employees. meyer et al . (2010) conducted a study to examine the relationship between leader ethics, ethical environment, and deviant behavior. these results indicate that a leader's ethics has a positive effect on an ethical environment and an ethical environment has a negative effect on deviant behavior. this shows that ethical leaders will create an ethical atmosphere in the organization. an ethical climate will avoid unethical behavior. the second hypothesis proposed in this study is: h3: leader morality has a negative effect on fraud intention relationship between work environment and fraud intention the work environment is everything that can affect employees where the employee works (taiwo, 2009). the work environment describes how the situation at work affects employee behavior. someone who is involved in one environment will imitate what people in that environment see. amabile et al ., (1996) found evidence that a favorable work environment creates creativity, ethical behavior and performance for employees. sardzoska and tang (2011) further provide additional evidence that a conducive work environment will create satisfaction, commitment, and performance for employees. a favorable work environment will increase job satisfaction and be able to reduce corrupt actions (unethical behavior) that can be carried out by employees. the fourth hypothesis proposed is: h4: the work environment has a negative effect on fraud intention relationship between religious faith and fraud intention the level of belief or religious level is the belief in god who created and controls the universe. glock and stark (1965) define religion as a system of symbols, belief systems, value systems, and behavioral systems where the religious level of religion is grouped into five dimensions, namely (1) experience, (2) ritual, (3) ideological, (4) intellectual. , and (5) consequences (glock and stark, 1965). the relationship between morality and religion is a complex one. religion refers to a set of beliefs involving supernatural agents, a code of ethics, a series of rituals and a transcendent self experience, or a sense of belonging in a community of believers. morality refers to prosocial behavior (practical aspects of ethics), intuitive and reflective judgments of acting as right, permissible or wrong (normative ethics) or beliefs about the moral basis that can be right or justified (meta-ethics) (yilmaz and bahcekapili, 2015). in a religious belief there is a prohibition against doing unethical actions because it is a sin. there are differences from one person's religious faith to another. someone with a high level of religious faith not to commit unethical behavior because they believe unethical is forbidden by their religion. h5: religious belief has a negative effect on fraud intention research methods operational definition and measurement of variables fraud intention fraud intention is an employee's intention to do something unethical in the form of fraud or fraud. the fraud intention variable indicator refers to research by robinson and bennett (1995). fraud intention in this study uses 6 measurement items which include (1) intentional/unintentional actions, (2) non-serious/serious actions, (3) actions that are considered harmless to the company/dangerous to the company, (4) actions which are not harmful to individuals/harmful to individuals, (5) very unethical/highly ethical actions, (6) covert/open actions, so that the questions asked for the six fraud intention items are 16 questions. 59 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) ) love of money love of money explains that money is a person's motivator, money represents one's success, money is important, and having money aims to be rich. the indicators used to measure love of money refer to the research of tang and chiu (2003), sardzoska and tang (2011) and wicaksono and urumsah (2016). love of money in this study used 13 questions using a likert scale of 1-5. likert scale 1 if respondents answered strongly disagree and likert scale 5 if respondents answered strongly agree. organizational commitment organizational commitment is employee loyalty in the organization and employees contribute to the organization. the indicators used to measure organizational commitment use the instruments used by mowday et al ., (1979) and wicaksono and urumsah (2016). organizational commitment in this study uses 8 questions using a likert scale of 1-5. likert scale 1 if respondents answered strongly disagree and likert scale 5 if respondents answered strongly agree. leader morale this variable measures the role of the leader to influence and be a reference for employees in carrying out behavior in an organization or in everyday life. the indicators used to measure the leader's morale use the instruments used by chen and chen (2013), kaptein (2007) and wicaksono and urumsah (2016). moral leadership in this study used 7 questions using a likert scale of 1-5. likert scale 1 if respondents answered strongly disagree and likert scale 5 if respondents answered strongly agree. work environment work environment refers to the organizational environment that influences employee behavior. the indicators used to measure the work environment use the instruments used by kaptein (2007) and wicaksono and urumsah (2016). the work environment in this study used 7 questions using a likert scale of 1-5. likert scale 1 if respondents answered strongly disagree and likert scale 5 if respondents answered strongly agree. religious beliefs religious belief is the basis used in explaining employee behavior with god (his religion). the indicator used to measure religious belief uses the instruments used by vries-schot et al ., (2010) and wicaksono and urumsah (2016). religious beliefs in this study used 8 questions using a likert scale of 1-5. likert scale 1 if respondents answered strongly disagree and likert scale 5 if respondents answered strongly agree population and sample the population is a generalization area consisting of objects/subjects that have certain qualities and characteristics determined by researchers to be studied and then drawn conclusions (sugiyono, 2013: 80). the population in this study were all employees of bank bengkulu both in the head office, branches and units. the sample in this study were all employees of bank bengkulu who worked in the accounting and teller departments . the sample selection in this study were respondents in these two fields with the consideration that the biggest fraud could occur in the accounting and teller departments sampling techniques sampling in this study used a purposive sampling technique where the way of taking the subject was not based on strata, random or regional but based on certain criteria, for that several samples were determined based on certain criteria (arikunto, 2010: 139). the sample criteria used in this study are: 1. bank bengkulu employees/employees who work in the accounting and teller departments both at the head office, branch offices, sub-branches and units 2. bank bengkulu employees have worked for at least 2 years. data collection method the data collection method in this study used a survey method through a questionnaire. the survey method is a primary data collection method that uses oral and written statements, while the 60 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 questionnaire is a way of collecting data by distributing a list of statements to respondents in the hope that they will respond to the list of statements. in this study, the questionnaire was chosen as the data collection technique that was considered the most suitable to be applied. this technique assigns responsibility to the respondent to read and answer the statement. the questionnaires in this study were distributed personally ( personality administered quenstionnarires ). the distribution of the questionnaires was carried out by visiting the prospective respondents one by one, checking whether the candidates met the requirements as prospective respondents, then expressing their willingness to fill out the questionnaires and waiting for the respondents to fill out the questionnaires. the questionnaire in this research was compiled based on the variables to be tested, namely, love of money , organizational commitment, moral leaders, work environment and religious beliefs and fraud intention . data analysis methods this study uses partial regression analysis (partial keast square / pls) to test the five hypotheses proposed in this study. each hypothesis will be analyzed using smartpls 3.0 software to test the relationship between variables. partial least square (pls) method data analysis was carried out using the partial least square (pls) method. pls is a multivariate statistical technique that makes comparisons between multiple dependent variables and multiple independent variables (jogianto, 2009: 11). pls is a variant-based sem statistical method designed to solve multiple regression when specific data problems occur, such as small study sample sizes, missing data and multicollinearity. the selection of the pls method was based on the consideration that in this study there were three latent variables that were formed with formative indicators and formed a moderating effect. the formative model assumes that latent constructs or variables affect indicators, where the direction of causality is from constructs to indicators or manifests by ghozali (2006). furthermore, ghozali (2006) states that the formative model assumes that the indicators affect the construct, where the direction of the causal relationship is from indicators to constructs. the pls approach is based on a shift in analysis from measuring model parameter estimates to measuring relevant predictions. so the focus of the analysis shifts from only estimation and interpretation of significant parameters to the validity and accuracy of predictions. measurement of partial least square (pls) method parameter estimation in pls includes 3 things, namely (ghozali, 2011:19): 1. weight estimate used to create the latent variable score. 2. path estimation that connects latent variables and loading estimates between latent variables and their indicators. 3. means and parameter locations (regression constant values, intercepts) for indicators and latent variables. to obtain these three estimates, pls uses a three-stage iteration process and each stage of iteration generates an estimate. the first stage produces a weight estimate, the second stage produces an estimate for the inner model and outer model, and the third stage produces an estimate of means and location (constant). in the first two stages of the iteration process, the deviation approach from the mean value (average) is carried out. in the third stage, the estimation can be based on the original data matrix and or the results of the weight and path coefficient estimator in the second stage, the goal is to calculate and location parameters (ghozali, 2011: 20). 4. step five: model estimation. in this step, there are three weighting selection schemes in the model estimation process, namely factor weighting scheme , centroid weighting scheme , and path weighting scheme . 5. sixth step: goodness of fit or model evaluation includes evaluation of measurement model and evaluation of structural model. 6. seventh step: hypothesis testing and interpretation. 7. the following are the assessment criteria for the pls model proposed by chin 1998 in (ghozali, 2011: 27): 61 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) ) table 1 pls assessment criteria criteria explanation structural model evaluation r 2 for endogenous variables the results of r2 of 0.67 , 0.33 and 0.19 for endogenous latent variables in the structural model indicate that the model is "good", "moderate" and "weak". estimated path coefficient the estimated value for the path relationship in the structural model must be significant. this significant value can be obtained by bootstrapping procedure. f 2 for effect size the f 2 values of 0.2, 0.15 and 0.35 can be interpreted whether the predictor of latent variables has a weak, medium or large effect on the structural level. evaluation of reflective measurement model loading factor the loading factor value must be above 0.70 composite reliability composite reliability measures internal consistency and its value must be above 0.60 average variance extracted average variance extracted (ave) value must be above 0.50 discriminant validity the square root value of ave must be greater than the correlation value between latent variables. cross loading is another measure of discriminant validity. it is expected that each indicator block has a higher loading for each measured latent variable compared to indicators for other latent variables. evaluation of formative measurement model significance of weight . value the estimated value for the formative measurement model must be significant. this significance level was assessed by a bootstrapping procedure. multicolonierity the manifest variable in the block must be tested for multicollines. the value of the variance inflation factor (vif) can be used to test this. a vif value above 10 indicates multicollis. research results and discussion descriptive research data in this study, the respondents in the study were bengkulu bank employees who worked both in the navel office, main branch, sub-branch, cash office in the finance department. the questionnaires in this study were distributed directly to the bengkulu bank using the snowball technique . the details of sending and returning the questionnaire are shown in table. 62 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 table 2 questionnaire delivery details subdivision number of employees number of bengkulu bank employees (population) 700 people the number of respondents based on the slovin formula 88 distributed questionnaire 88 returning questionnaire 70 respondent rate 79.55% processable questionnaire 64 source: primary data processed 2020 the total population in this study were all employees who worked at bank bengkulu, amounting to 700 employees. in this study, narrow the population, namely the total number of employees as many as 700 employees by calculating the sample size using the slovin technique according to sugiyono (2011: 87). this research uses the slovin formula because in sampling, the number must be representative so that the research results can be generalized and the calculations do not require a table of the number of samples, but can be done with simple formulas and calculations. the population in this study was 700 employees, so the percentage of leeway used was 10% and the results of the calculations could be rounded up to achieve conformity so that the number of samples used in this study amounted to 88 respondents. from the results of the distribution of questionnaires which amounted to 88 questionnaires, the number of returned questionnaires was 70 questionnaires or the respondent rate was 79.55% and the number of questionnaires that were eligible to be processed were 64 respondents because there were several questionnaires that were not filled out completely by the respondents. descriptive respondents the profiles of 64 respondents who participated in this study are shown in table table 3 characteristics of research respondents characteristics information frequency (person) percentage (%) gender man 31 48.4375 woman 33 51.5625 age 20 to 30 years 44 68.75 31 to 40 years 18 28,125 over 40 years 2 3.125 educational background accountancy 41 64.0625 non accounting 23 35.9375 level of education diploma 4 6.25 s1 44 68.75 s2 16 24,615 length of work 1 to 5 years 33 51.5625 above 5 to 10 years 27 41.1875 over 10 years 4 6.25 amount of fixed income excluding bonuses and tantiem 1-5 million 8 12.5 >5-10 million 46 71,875 >10-15 million 5 7,8125 >20-30 million 3 4.6875 where to work now sub branch 29 45,3125 main branch 11 17.1875 cash office 2 3.125 headquarters 22 34,375 current working position funds and services 19 29.6875 63 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) ) credit 11 17.1875 marketing 7 10.9375 general, hr and accounting 27 42.1875 source: primary data processed with smartpls, 2020 descriptive statistics descriptive statistics are intended to analyze data based on the results obtained from respondents' answers to each variable measuring indicator. this study examines how much influence love of money , organizational commitment, morale, work environment and religious beliefs have on fraud intention by using bengkulu bank employees as the object of research. the following is a descriptive statistical table that can be seen in table table 4 descriptive statistics variable n theoretical range actual range std. deviation min max average min max average lom 64 17 85 51 24 85 58.2188 12.19090 ko 64 14 70 42 20 59 45,625 6.75536 mp 64 6 30 16 9 30 23.5 5.09279 lp 64 8 40 24 8 36 11.7969 4.50812 kb 64 17 85 51 18 85 76.0937 12.55934 fi 64 11 55 33 11 55 42.2031 11.95518 source: primary data processed 2020 based on table 4 above, the variable love of money (lom) has a weighted theoretical range of 17 to 85 with an average value of 51, while in the real range, it has a weight range of 24 to 85 with an average value of 58, 2188 and a standard deviation of 12,19090. the average value of the answers to the love of money variable for the actual range is above the average value of the theoretical range which indicates that the respondents (employees) believe that the love of money owned by bank bengkulu employees is quite high, which means that the love for money of the bank employees is quite high. the standard deviation value of 12,19090 when compared with the average answer in the real range of 58,2188 is 4.77% (<20%), indicating that respondents' answers to the love of money variable tend not to vary (homogeneous). the organizational commitment variable (ko) has a weighted theoretical range of 14 to 70 with an average value of 42, while in the real range, it has a weighted range of 20 to 59 with an average value of 45,625 and a standard deviation of 6.75536. the average value of the answers to the organizational commitment variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that organizational commitment implemented at bengkulu university has been going well. the standard deviation value is 6.75536 which when compared to the average answer in the real range of 45,625 is 6.75% (<20%), indicating that respondents' answers to the organizational commitment variable tend to be homogeneous (homogeneous). the leadership moral variable (mp) has a weighted theoretical range of 6 to 30 with an average value of 16, while in the real range, it has a weight range of 13 to 34 with an average value of 26,880 and a standard deviation of 5,113. the average value of the answer to the leadership morality variable for the actual range is above the average value of the theoretical range, which indicates that the respondents (employees) believe that the leadership's morality is considered good enough. the standard deviation value is 5.09279 which when compared with the average answer in the real range of 23.5 is 4.61% (<20%), indicating that respondents' answers to the leadership moral variable tend to be homogeneous (homogeneous). the work environment variable (lp) has a weighted theoretical range of 8 to 40 with an average value of 24, while in the real range, it has a weighted range of 8 to 36 with an average value of 11.7969 and a standard deviation of 4.50812. the average value of the answers to the work environment variable for the actual range is below the average value of the theoretical range which indicates that respondents 64 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 (employees) believe that the work environment is not considered good enough. the standard deviation value is 4.50812 which when compared to the average answer in the real range of 11.7969 is 2.616% (<20%), indicating that respondents' answers to the work environment variable tend to be homogeneous (homogeneous). variable has a theoretical weight of 17 to 85 with an average value of 51, while in the real range, it has a weight range of 18 to 85 with an average value of 76.0937 and a standard deviation of 12.55934. the average value of the answer to the religious belief variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that their religious beliefs are considered good enough. the standard deviation value is 4.50812 which when compared to the average answer in the real range of 11.7969 is 16.88% (<20%), indicating that respondents' answers to the variable of religious belief tend to be homogeneous (homogeneous). the religious belief (kb) variable has a theoretical weight of 17 to 85 with an average value of 51, while in the real range, it has a weight range of 18 to 85 with an average value of 76.0937 and a standard deviation of 12.55934. the average value of the answer to the religious belief variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that their religious beliefs are considered good enough. the standard deviation value is 12,55934 which when compared to the average answer in the real range of 76.0937 is 6.06% (<20%), indicating that respondents' answers to the variable of religious belief tend to be homogeneous (homogeneous). fraud intention (fi) variable has a theoretical weight of 11 to 55 with an average value of 33, while in the real range, it has a weight range of 11 to 55 with an average value of 42.0937 and a standard deviation of 11.95518. the average value of the answer to the religious belief variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that their religious beliefs are considered good enough. the standard deviation value is 11.95518 which when compared to the average answer in the real range of 42.2031 is 3.53% (<20%), indicating that respondents' answers to the fraud intention variable tend not to vary (homogeneous). data analysis evaluation of measurement ( outer ) model this study uses a structural equation model which is analyzed using the smartpls program. by using smartpls, then the model is executed using the pls algorithm . there are three criteria in using data analysis techniques with smartpls to assess the validity and reliability ( outer model ) namely convergent validity , discriminant validity, reliability. the measurement model for the validity and reliability test, the model determination coefficient and the path coefficient for the equation model, can be seen in figure 1 and figure 2. evaluation of the outer model this study uses a structural equation model which is analyzed using the smartpls 1.0 program. outer/measurement model (measurement model) is used to determine the validity and reliability of linking indicators with latent variables. evaluation of the outer model is done using the pls algorithm convergent validity convergent validity of the measurement model with reflective indicators can be seen from the correlation between item/indicator scores and construct scores. individual indicators are considered reliable if they have a correlation value above 0.5. figure 4.1 and figure 4.2 show the display of the results of the pls algorithm. 65 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) ) figure 1 source: primary data processed with smartpls, 2020 the figure shows that all indicators have scores above 0.70 except for indicators lom10, kb9, kb17, ko2, ko6, ko7, ko10, ko11, ko12, ko14 and fi7 which have scores less than 0.50. based on figure 4.1, indicators lom10, kb9, kb17, ko2, ko6, ko7, ko10, ko11, ko12, ko14 and fi7 are eliminated or excluded from the model because they have loadings less than 0.50. then the model is re-estimated by eliminating the indicators lom10, kb9, kb17, ko2, ko6, ko7, ko10, ko11, ko12, ko14 and fi7. figure 4.2 below shows the display of the results of the pls algorithm after the indicators lom10, kb9, kb17, ko2, ko6, ko7, ko10, ko11, ko12, ko14 and fi7 are eliminated and the model is re-estimated. figure 2 source: primary data processed with smartpls, 2020 testing of the structural model is carried out by looking at the r-square value which is the goodness-fit test of the model. the test model to test the love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention gives an r-square value of 0.456 which can be interpreted that the variability of the love of money construct, organizational commitment, leadership morale, work environment and religious beliefs by 45.6% while 54.4% is explained by other variables outside the researched. reliability test in addition to the construct validity test, a construct reliability test was also carried out as measured by composite reliability. the results of testing composite reliability and cronbachs alpha can be seen in table 5. a construct is declared reliable if it has a composite reliability value > 0.70 66 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 table 5 composite reliability (cr) table construct composite reliability love of money 0.938 work environment 0.975 leadership morale 0.966 organizational commitment 0.892 religious faith 0.981 fraud intention 0.958 source: primary data processed, 2020 from the results of the smartpls output above, all constructs have a composite reliability value above 0.70. the religious belief variable has the largest composite reliability with a value of 0.981 and the organizational commitment variable has the smallest composite reliability of 0.892. hypothesis testing results this study aims to determine the effect of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study of bengkulu bank employees. the research hypothesis consists of six hypotheses. the results of hypothesis testing are presented in table 6 below. table 6 hypothesis testing results original sample estimate mean of subsamples standard deviation tstatistics love of money -> fraud intention -0.116 -0.150 0.174 0.665 organizational commitment -> fraud intention 0.131 0.125 0.208 0.632 leadership morale -> fraud intention -0.081 -0.090 0.162 0.504 work environment -> fraud intention -0.481 -0.461 0.097 4.974 religious belief -> fraud intention -0.051 -0.033 0.170 0.297 source: primary data processed with smartpls, 2020 based on the table above, it is shown that the value of the love of money variable is (-0.116) < t-table (1.96). thus, the fraud intention variable has no effect on fraud intention . table 7 summary of hypothesis testing results hypothesis results 1 love of money has a positive effect on fraud intention rejected 2 organizational commitment has a negative effect on fraud intention rejected 3 leader morality has a negative effect on fraud intention rejected 4 the work environment has a negative effect on fraud intention received 5 religious belief has a negative effect on fraud intention rejected hypothesis discussion relationship between love money and fraud intention based on the results of testing the first hypothesis, it can be concluded that love of money has no effect on fraud intention . the results of this study are not consistent with the research conducted by according to tang and chiu (2003), sardzoska and tang, 2011 and wicaksono and umrah (2016) . 67 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) ) this shows that a person's love of money will not affect a person's intention to commit fraud . the results of the research by wicaksono and umrah (2016) prove that the results of the study show that love of money (love of money), organizational commitment, leader morality have no effect on fraud intention , while the work environment, religious beliefs and organizational culture have a negative and significant effect on fraud intention . the results of this study do not support the attribution theory. according to heider and siemel (1958) as originators of attribution theory, attribution theory is a theory that explains a person's behavior. attribution theory explains the process of how we determine the causes and motives for a person's behavior. this theory refers to how a person explains the causes of the behavior of others or himself which will be determined whether from internal such as traits, characters, attitudes, etc. or external such as pressure from certain situations or circumstances that will have an influence on individual behavior (luthans, 2005). attribution theory explains about understanding a person's reaction to events around them, by knowing their reasons for the events they experience. attribution theory explains that there is behavior related to individual attitudes and characteristics, so it can be said that just looking at the behavior will be able to know the attitude or characteristics of the person and can also predict a person's behavior in dealing with certain situations. relationship between organizational commitment and fraud intention based on the results of testing the second hypothesis, it can be concluded that organizational commitment has no effect on fraud intention . the results of this study are not consistent with the research of tang and chiu, 2003. this shows that organizational commitment has no effect on fraud intention . the organizational commitment of bank bengkulu employees will not be able to directly influence fraud intention . the results of this study do not support the attribution theory. heider and siemel (1958) stated that internal forces (personal attributes such as ability, effort and fatigue) and external forces (environmental attributes such as rules and weather) together determine human behavior. he emphasized that feeling indirectly is the most important determinant of behavior. internal and external attributions have been stated to affect individual performance evaluations, for example in determining how superiors treat their subordinates, and influencing individual attitudes and satisfaction with work. people will behave differently if they perceive their internal attributes more than their external attributes. relationship between leadership morality and fraud intention based on the results of testing the third hypothesis, it can be concluded that leadership morality has no effect on fraud intention . the results of this study are not consistent with the research of meyer et al . (2010). this shows that leadership morality has no effect on fraud intention . meyer et al . (2010) showed that the leader's ethics had a positive effect on an ethical environment and an ethical environment had a negative effect on deviant behavior. this shows that ethical leaders will create an ethical atmosphere in the organization. an ethical climate will avoid unethical behavior. the results of this study do not support the arguments presented by toor and ofori (2004) and brown et al , (2005). ethical leadership is defined as the demonstration of behavior in accordance with prevailing norms through personal actions and interpersonal relationships, and practicing these behaviors in followers through two-way communication, reinforcement, and decision making (brown et al , 2005). this study does not support the attribution theory described by heider and siemel (1958). attribution theory explains about understanding a person's reaction to events around them, by knowing their reasons for the events they experience. attribution theory explains that there is behavior related to individual attitudes and characteristics, so it can be said that only looking at the behavior will be able to know the attitude or characteristics of the person and can also predict a person's behavior in dealing with certain situations. relationship between work environment and fraud intention based on the results of testing the fourth hypothesis, it can be concluded that the work environment has a negative effect on fraud intention , which means that the better the work environment, 68 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 the more it will minimize fraud intention . the work environment describes how the situation at work affects employee behavior. someone who is involved in one environment will imitate what people in that environment see. this study supports the research of amabile et al ., (1996) and sardzoska and tang (2011). amabile et al ., (1996) found evidence that a favorable work environment creates creativity, ethical behavior and performance for employees. sardzoska and tang (2011) further provide additional evidence that a conducive work environment will create satisfaction, commitment, and performance for employees. a favorable work environment will increase job satisfaction and be able to reduce corrupt actions (unethical behavior) that can be carried out by employees. as stated by heider and siemel (1958) that internal forces (personal attributes such as ability, effort and fatigue) and external forces (environmental attributes such as rules and weather) together determine human behavior. he emphasized that feeling indirectly is the most important determinant of behavior. internal and external attributions have been stated to affect individual performance evaluations, for example in determining how superiors treat their subordinates, and influencing individual attitudes and satisfaction with work. people will behave differently if they perceive their internal attributes more than their external attributes the relationship between religious faith and fraud intention based on the results of testing the fifth hypothesis, it can be concluded that religious belief has no effect on fraud intention , which means that the better the religious beliefs owned by bank bengkulu employees, the more likely they will not affect the fraud intention of the employees themselves. as stated by glock and stark (1965), religion is a symbol system, belief system, value system, and behavior system where the religious level of religion is grouped into five dimensions, namely (1) experience, (2) ritual, (3) ideological. , (4) intellectual, and (5) consequences. the relationship between morality and religion is a complex one. religion refers to a set of beliefs involving supernatural agents, a code of ethics, a series of rituals and a transcendent self experience, or a sense of belonging in a community of believers. morality refers to prosocial behavior (practical aspects of ethics), intuitive and reflective judgments of acting as right, permissible or wrong (normative ethics) or beliefs about the moral basis that can be right or justified (meta-ethics) (yilmaz and bahcekapili, 2015). in a religious belief there is a prohibition against doing unethical actions because it is a sin. there are differences from one person's religious faith to another. someone with a high level of religious faith not to commit unethical behavior because they believe unethical is forbidden by their religion. conclusion based on the research objectives, namely to determine the effect of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention : a study of bengkulu bank employees using research samples of employees working at bengkulu bank. hypothesis testing using the smartpls analysis model on questionnaire data obtained from respondents. respondents were taken from the research sample, namely bengkulu bank employees who work in general, hr and accounting, funds and services, head office, main branch, sub-branch and cash office. samples were taken by random sampling method . at the end of the research period, 64 questionnaires were obtained from a total of 80 questionnaires sent. based on the results of data analysis and hypothesis testing, it can be concluded that: 1) love of money has no effect on fraud intention . this shows that the higher or lower the love of money owned by bank bengkulu employees will not affect fraud intention . 2) organizational commitment has no effect on fraud intention . this shows that the higher or lower the organizational commitment will not affect fraud intention . 3) leadership morale has no effect on fraud intention . this shows that the higher or lower the morale of the leadership will not affect fraud intention . 4) the work environment has a negative effect on fraud intention . this shows that a good work environment will affect fraud intention . 5) religious belief has no effect on fraud intention . this shows that the higher or lower the religious belief, it will not affect fraud intention . 69 love of money, organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study on bank bengkulu employees fachruzzaman(1), rini indriani(2), eddy suranta(3), pratana puspa midiastuty(4) ) research implications the results of the study of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention : this study on bengkulu bank employees has the following implications: 1) it can be considered by the bengkulu bank leadership to prevent fraud that can occur in bengkulu bank. 2) it can be a consideration for bengkulu bank to pay more attention to and maximize fraud intention prevention activities . 3) the results of this study are expected to help in providing input for bank bengkulu in making overall policies 4) the results of this study can be a reference for further researchers who are interested in researching and studying the same problems, so that they can enrich knowledge. research limitations in research on the influence of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention , this has limitations that require improvement and development in future research. limitations in this study are: 1) this study only used data collection through questionnaires and could not use the method of collecting information through interviews. 2) the method of collecting data through questionnaires has a weakness, namely the existence of a questionnaire that is filled in hastily, so that the respondent's answer does not match the truth. research suggestions based on the limitations of the problems above, the suggestions that can be given are: 1) for further research, other factors can be used to measure fraud intention such as locus of control , rewards and compensation received by employees. 2) for further research, it is also better to examine the effect of intervening or mediation of the love of money variable . 3) for better results, in addition to using a questionnaire, this study also uses the interview method in order to obtain more accurate results and causal explanations that can support the results of the study. references albrecht, w. steve, chad o albrecht, conan c. albrecht, mark f zimbelman. (2012). fraud examination . south western: cengage learning. association of certified fraud examiners (acfe). 2016. “ report to the nations on occuptional fraud and abuse”. global fraud study. from www.acfe.com, accessed april 8, 2020. croall, h. (2007). victims of white collar and corporate crime . in: davies p, francis p and greer c (eds) victims, crime and society (pp. 78–108). london: sage. glock, cy & stark, r 1965, religion and society in tension . rand mcnally, san francisco. glover, hd, & aono, jy (1995). changing the model for prevention and detection of fraud. managerial auditing journal , 10(5), 3-9 heider, f. & simmel, m. (1944). an experimental study of apparent behavior. the american journal of psychology 57 (2), 243 – 259. kaptein, m 2007. developing and testing a measure for the ethical culture of organizations: the corporates ethical virtues model . eranus research institute of management. kranacher, mj, riley ra jr. & wells, jt (2011 ). forensic accounting and fraud examination . new york, ny: john wiley & sons. levi, m. (2001). white collar crime victimisation . in: shover n and wright jp (eds) crimes of privilege. oxford: oxford university press. levi m (2008) organized frauds and organizing frauds: unpacking the research on networks and groups. criminology and criminal justice , 8(4), 389–419. sardzoska, eg & tang, tl (2011). work-related behavioral intentions in macedonia: coping strategies, work environment, love of money, job satisfaction, and demographic variables. journal of business ethics , vol. 108, pp. 373-391 70 jurnal akuntansi issn 2303-0356 vol. 12, no.3, oktober 2022 hal.56-71 taiwo, usa (2009). the influence of work environment on workers productivity: a case of selected oil and gas industry in lagos, nigeria'. african journal of business management , vol. 4, no. 3, pp. 299-307 tang, tl & chiu, rk (2003). income, money ethic, pay satisfaction, commitment, and unethical behavior: is the love of money the root of evil for hongkong employees?. journal of business ethics , vol. 46, 13-30. van der geer, j., hanraads, jaj, & lupton, ra (2000). the art of writing a scientific article. journal of science communication, 163 , 51–59. vries-schot, mr, pieper, jzt & van uden, mhf. (2011). mature religiousity scale: validity of a new questionnaire'. european journal of mental health , vol. 7, pp. 57-71 wells, jt (1997). occupational fraud and abuse. dexter, mi: obsidian. yilmaz, o & bahcekapili, hg. (2015). without god, everything is permitted? the reciprocal influence of religious and metaethical beliefs. journal of experimental social psychology , vol. 58, pp. 95-100. ziegenfuss, de (1996). state and local government fraud survey for 1995. managerial auditing journal, 11(9), 50-55. 71 jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.163-174 163 asset utilization optimization, local government support, asset management professionalism towards increasing village original income erna hendrawati* universitas wiijaya kusuma surabaya hendrawati@uwks.ac.id abstract this study aims to examine and analyze the effect of optimizing asset utilization, local government support, asset management professionalism on increasing village original income (pa desa). the research population is village officials in menganti district, gresik regency, east java. the questionnaire that can be obtained is 160 respondents. the data analysis techniques are validity test, reliability test, classical assumption test and multiple regression test. the results of the optimization of asset utilization and asset management professionalism affect village original income, while government support does not affect village original income. this can happen because village officials are aware that by optimizing asset utilization and managing assets professionally, they can increase the village's original income even though there is and no support from the government. keywords: optimizing the use of village assets, neighborhood government support, the professionalism of village asset management, village original income *corresponding author: email: hendrawati@uwks.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.2.163-174 introduction law no. 6 of 2014 concerning villages, in light of the law, the town head as the holder of the greatest expert in the town has full power to manage and foster his town. designating power to the town government, the focal government gives assets to every town that is considered equipped for overseeing itself (atmadja and saputra, 2017). the arrangement of town reserves, one of which has the point of being a boost and inspiration so towns can advance and be autonomous in fostering the town economy. this can be accomplished if the town can use its resources and resources for acquire extra town pay separated from town reserves, town store allotments and help from locale, areas and the focal government. usage of town resources should be possible by using town resources that are not utilized as per the principle assignments and elements of the organization as rental, acquiring, use collaboration and building handover/work over without changing the situation with town resources (yabbar, 2015). ideal use of town resources will set out work open doors, increment town local area pay, diminish destitution, increment town pay and lessen differences among inhabitants and between towns. advancement of resource usage is the connection between administration convenience and benefit reward. resource streamlining is improving the use of a resource which can create more advantages or additionally acquire pay. the aftereffects of exploration by natalia (2017), marvilianti (2017) got that resource improvement positively affects expanding town unique pay. as well as being utilized, town resources should be overseen. the executives of town resources is a progression of exercises beginning from arranging, obtainment, use, use, security, upkeep, end, move, organization, detailing, appraisal, direction, management and control of town resources (permendagri no. 1 of 2016 concerning village asset management). resource the board demonstrable skill is more focused on the capacity of the mechanical assembly in mailto:hendrawati@uwks.ac.id mailto:hendrawati@uwks.ac.id https://doi.org/10.33369/j.akuntansi.11.2.163-174 asset utilization optimization, local government support, asset management professionalism towards increasing village original income erna hendrawati 164 giving great, reasonable, and comprehensive administrations and not simply the match of aptitude with the spot of task. with the goal that the device is needed to have the capacity and aptitude to comprehend and interpret the yearnings and requirements of the local area into administration exercises and projects (riyanto, 2014). for this situation, the polished skill of the town device can completely characterize town resource the board projects to make it simpler as far as the executives and oversight. the board of village original income (pades) is completed dependent on the standards of being straightforward, responsible, participatory, just as organized and restrained, assessed from arranging, planning, organization, announcing, responsibility to oversight (astuti, 2015). as per sedarmayanti (2013) polished methodology is a column that will put the organization as a successful machine for the public authority and as a boundary of the contraption's abilities in functioning admirably. the proportion of polished skill is capability, proficiency and adequacy just as obligation. the presence of resource the board polished skill is relied upon to give extra town pay. as the aftereffects of examination directed by natalia (2017), marvilianti (2017), improvement of town resource the board has a critical positive relationship to town unique pay. town government support identified with town resources is tutoring, training, observing town resources, controlling town resources (yabbar, 2015). the advancement of town claimed resources is a business or movement through the arrangement of rules, direction, preparing and oversight to guarantee the smooth execution of productive and viable administration of town possessed resources. the arrangement of rules is significant in the execution of town resource the board. the rule is a reference for acceptable behavior from the execution in overseeing town resources. direction in instructing is fundamental on the grounds that composed rules can in any case prompt various discernments, for that direction is required. direction is normally done through socialization or workshops for town authorities who oversee town resources actually, this should be possible by leading preparing. assuming in the execution there are snags, management is expected to take care of issues in the field. resource management is a business or movement to discover and survey the established truths in regards to the execution of assignments and additionally exercises, regardless of whether did as per the laws and guidelines. oversight incorporates organized execution of the utilization, usage and move of village resources as per pertinent guidelines. control is completed to guarantee and direct that the work did goes as indicated by the foreordained arrangement. the motivation behind carrying out town claimed resource control is to give sufficient certainty to the adequacy and proficiency of accomplishing the goals of town administration, particularly the executives of property resources, security of town possessed resources and consistence with legal guidelines. the aftereffects of the examination that help the neighborhood government impact the town's unique pay. this research was conducted in menganti sub-district, gresik district, east java, where from 2016 to 2020 the village's original income increased, although there was a decrease in 2017. the original income of the sub-district village was as follows: table 1. original income of menganti sub-district village year total village original income (rp) improvement compared to 2016 (%) 2016 1.743.193.000 24,34 % 2017 1.722.774.000 1,17 % 2018 1.797.123.000 3,094 % 2019 1.898.171.000 8,89 % 2020 1.975.500.000 13,33 % source : primasy data obtained jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.163-174 165 in view of the foundation and conditions over, the scientist needs to test whether the advancement of resource use, government support, polished methodology in resource the board affects expanding town unique pay. with the expectation of giving data on which factors the town can do to improve its unique assessment. natalia, et al., (2017) expressed that advancing the utilization of resources has a huge constructive outcome on expanding town unique pay, this implies that resources in the town should be utilized ideally with a direction to build town unique pay so the town is progressively ready to lead towards an autonomous town. widayanti (2010) states that the streamlining of the utilization of provincial resources influences the stock and id of resources. this implies that the enhancement of resource use can possibly increment local pay via completing a stock and distinguishing proof utilizing a decent framework. the assertion additionally expresses that to build the town's unique pay, proficient administration of town resources is required and is trailed by enhancing the utilization of resources claimed by the town. this is considered prepared to do altogether expanding the town's unique pay. this implies that proficient resource the board is required in expanding town pay, just as using useful town potential that will actually want to build town pay. the administration (the executives) of territorial resources is one of the determinants of sound business execution. resource the board, which contains the improvement of resource use, is a powerful methods for improving execution so that work straightforwardness in resource the executives is ensured without the requirement for worries about frail management and control (siregar, 2004). in view of the consequences of past research over, the speculation can be defined in this examination, specifically: h1: optimizing the use of village assets affects the village's original income saputra and julianto (2016) expressed that nearby government support in overseeing town reserves is demonstrated through management as the draft apbdes prior to being dictated by the town head should be directed and assessed. for management with regards to reviewing, up to this point there is no overseeing guideline. nonetheless, the current show concurs that reviews ought to be done by locale/city inspectorates. atmadja and saputra (2017) express that the collaboration or backing of neighborhood governments for town governments is imperative to help town reserve the executives exercises. the aftereffects of his examination express that neighborhood government support positively affects the administration of town reserves, which can be deciphered that the positive impact being referred to is that nearby government support, straightforwardly or by implication, is as yet required by the town government in each movement in the town and one of them is in deciding town potential and advancement. bumdesa. in light of the aftereffects of past research over, the speculation can be planned in this investigation, in particular: h2: neighborhood government support influences the town's own pay dewi, et al., (2017), in their exploration results express that the polished skill of town resource the executives has an incorporated relationship, implying that proficient resource the board is surely important to give local area trust in town government and local area monetary turn of events and improvement programs. through proficient administration of bumdesa. the aftereffects of exploration from dewi, et al.,(2018) express that the polished methodology of resource the board impacts the town's unique pay. this shows that proficient resource the board is required by the town. as far as overseeing town potential and planning just as monetary administration in town specialty units or bumdesa. resource the executives polished skill requires proficient assets just as a decent framework consideration and full help from all gatherings. in view of the consequences of past research, the accompanying examination speculation can be detailed: asset utilization optimization, local government support, asset management professionalism towards increasing village original income erna hendrawati 166 h3: professionalism in the management of village assets affects the village's original income research methods the number of inhabitants in this exploration is the towns that get town assets in the menganti region of gresik rule. the towns remembered for the menganti sub-region comprise of 22 towns to be specific pranti, bringkang, mojotengah, menganti, hulaan, sidowungu, setro, laban, pengalangan, randupadang, drancang, palemwatu, sidojangkung, domas, gadingwatu, beton, putat lor, boteng, boboh, gempolkurung, kepatihan, hendrosari. respondents of this investigation were the town head, town secretary, head of administration, government assistance, government, head of account, general issues and arranging, adding up to 175 respondents. the information utilized in this exploration is quantitative information, and the essential information source is gotten and gathered straightforwardly from the examination area, in particular government authorities in the sub-region changing through a survey. the survey was disseminated to the whatsapp bunch in every town utilizing the google structure. the information assortment strategy utilizes a shut poll, in particular a survey that has given answer alternatives to be chosen by the object of examination. the poll starts from past investigations and the creation of surveys with changes through hypothesis and guideline, and acclimated to the requirements of the exploration article and markers whose legitimacy and dependability have been tried. specialists expect respondents who will answer the poll given are individuals who think about the extent of town resource the board as a feature of the town's unique pay. optimizing the use of village assets (x1) streamlining the usage of town resources is the use of town resources that are not utilized as per the principle undertakings and elements of the organization as rental, getting, use collaboration and building handover/work over without changing the situation with town resources (yabbar, 2015). estimation of the streamlining of the usage of town resources utilizing pointers in the exploration of dewi, et al (2017) which comprises of correspondence, assets, and manner. so, the operational improvement of resource usage alludes to these three components with different adjustments of survey questions that are adjusted to the extent of the examination. the quantity of poll explanations added up to 15 proclamations contained in the exploration survey with the aftereffects of reactions utilizing a likert scale 1-5 going from "exceptionally low" at the lower furthest reaches of the scale (1) and "extremely high" at the maximum furthest reaches of the scale (5). neighborhood government support (x2) neighborhood government support is estimated by creating research pointers as indicated by yabbar and hamzah (2015) specifically tutoring, instructing, checking town claimed resources, controlling town possessed resources. the help, direction and oversight completed by the local government is through cultivating the planning of provincial guidelines concerning towns, instructing in the designation of town reserves, expanding the limit of town authorities, town government the board, encouraging in speeding up town advancement just as leading specialized direction and management of the assurance of the rapbd ( draft territorial income and use financial plan) in town financing. likewise, help, direction and management are additionally done by regime/metropolitan governments as far as drafting town guidelines, drafting advancement plans, working with the execution of town government, deciding the financing of adjusting store distributions for towns, just as leading direction and oversight in the system of good town administration. great (yabbar and hamzah, 2015). these pointers were formed into 10 explanation things contained in the examination poll jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.163-174 167 with the aftereffects of reactions utilizing a likert scale 1-5 going from "low" at the lower furthest reaches of the scale (1) and "high" at the maximum furthest reaches of the scale (5). the professionalism of village asset management (x3) polished methodology is the capacity of the contraption in giving great, reasonable, and comprehensive administrations and not simply a match of mastery with the spot of task (riyanto, 2014). resource the board polished methodology is estimated by capacity, quality, offices and framework, number of (hr), data innovation and dependability dewi et al., (2018). polished methodology was estimated utilizing an examination instrument from dewi et al., (2018) which was completed dependent on the resource the executives demonstrable skill cycle and acclimated to unofficial laws. number 43 of 2014 concerning executing guidelines of law number 6 of 2014 article 108, to be specific arranging, acquisition, use, use, security, upkeep, disposal, move, organization, revealing, evaluation, direction, and oversight and control. the quantity of poll proclamations added up to 10 explanations contained in the examination survey with the aftereffects of reactions utilizing a likert scale 1-5 going from "low" at the lower furthest reaches of the scale (1) and "high" at the maximum furthest reaches of the scale (5). village original income ( y ) the indicator of the village original income variable is derived from the concept of village development which requires costs and can be obtained from several sources, one of which is village original income. there are several sources of village original income that can be managed as a village financial source, namely village business results, village wealth management results, results of self-help and participation, mutual cooperation results and other legitimate village original income (dewi, et al (2017). the source of village original income is also set as an indicator of village original income and is integrated with law number 6 of 2014 concerning villages which contains village original income posts, namely village business results, village wealth management results, results of self-help and participation, results of mutual assistance. cooperation and other legitimate village original income the number of questionnaire statements is 6 statements contained in the research questionnaire with the results of responses using a likert scale 1-5 ranging from "very low" on the lower limit of the scale (1) and "very high" at the upper limit of the scale (5). population, sample and data analysis techniques the organization of the poll answers will be tried for legitimacy and unwavering quality. legitimacy test to quantify how genuine a test or instrument is. the legitimacy of the information in this examination was tried genuinely by ascertaining the connection between's each question and the complete score utilizing the item second pearson relationship technique. the information is supposed to be substantial if the worth of r-tally which is the worth of revised thing absolute correlation > from the r-table with a meaning of 0.05 (5%) (ghozali, 2011). unwavering quality shows the consistency of estimating instruments in estimating similar manifestations on different events. the exploration survey is supposed to be solid or dependable if an individual's answers are reliable with the inquiries (ghozali, 2011). unwavering quality estimation is finished by estimating the connection between's answers. assuming the cronbach alpha worth is > 0.60, a variable is supposed to be solid. this exploration is delegated a quantitative examination so that testing is expected to test the relationship of the free factor to the reliant variable where in this investigation the point is to see the impact of the autonomous variable on the reliant variable, at that point a relapse test is done so the information utilized in this investigation has finished the traditional supposition assessment which incorporates the ordinariness test, multicollinearity, heteroscedasticity and autocoleration in this way can be proceeded with the relapse test. to asset utilization optimization, local government support, asset management professionalism towards increasing village original income erna hendrawati 168 have the option to answer the detailing of the issues in this examination, the tests completed were the assurance test (changed r2) and the f test. results and discussion examination article outline the object of this examination is the towns that are remembered for the menganti subregion, gresik regime. menganti sub-area limit: north of cerme sub-locale, east of lakarsantri sub-region, south of driyorejo sub-region, west of kedamean sub-region. there are 22 towns remembered for the sub-region, in particular pranti, bringkang, mojotengah, menganti, hulaan, sidowungu, setro, laban, pengalangan, randupadang, drancang, palemwatu, sidojangkung, domas, gadingwatu, beton, putatlor, boteng, boboh, gempolkurung towns, kepatihan, hendrosari. 21 towns are classified as autonomous towns and one town is sorted as free towns, to be specific boboh town (bps, 2020). the town government is going by the town head/lurah helped by the town secretary/lurah secretary. in executing the public authority, it is helped by 3 ssksi heads (head of administration, government assistance, government area), 3 heads of undertakings (account, general and arranging). the pay of towns in the menganti subarea comes from: town unique pay, town reserves, shared expenses and requires, some portion of the equilibrium store (add), government monetary help from the locale and 1 town in 2019 to get monetary help from the commonplace government, to be specific the town of menganti, adding up to 36,375 .000 (bps, 2020). respondent personality depiction respondents of this examination were town authorities associated with town monetary administration including the town head, town secretary, head of administration, government assistance, government, head of monetary undertakings, general issues and arranging, adding up to 175 respondents. of the 22 towns, there is one town that doesn't have a town secretary, in particular bringkang town. from the surveys dispersed by means of whatsapp bunch with google structure, 160 respondents (91.4%) and 15 respondents (8.6%) didn't round out the poll. table 2. questionnaire distribution tabulation no information number of respondents percent 1 number of questionnaires were distributed 175 100 % 2 questionnaires were not filled 15 8,6 % 3 questionnaires were filled 160 91,4 % source: resoundents’ answers of the 160 respondents complex sex female 45 respondents, or as much as 28.1 % and 115 respondents (71.9%) men. so as can be presumed that the gadget towns in subdistrict menganti many are complex sex male suit table beneath is: table 3. characteristics of respondents by gender respondents frequency (people) percent women 45 28,1 % man 115 71,9 % total 160 100 % source: resoundents’ answers frequency a sum of 115 respondents had ages 40-59 years or as much as 71.9% of the whole respondents. 23.7% were matured 25-39 years and 4.4% were > 60 years of age. this is as indicated by the table as follows: jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.163-174 169 table 4. characteristics of respondents by age age range frequency (people) percent 25 39 38 23,7 % 40 59 115 71.9 % >60 7 4,4 % total 160 100 % source : resoundents’ answers frequency validity test results determination of the validity test using the pearson product moment correlation method. validity test can be known if the significance <0.05 and correlation> 0.4 then the data is said to be valid. table 5. variable validity of asset utilization optimization variables (x1) statement items correlation coefficient significance information 1 0,690 0,000 valid 2 0,648 0,000 valid 3 0,598 0,000 valid 4 0,621 0,000 valid 5 0,543 0,000 valid 6 0,620 0,000 valid 7 0,570 0,000 valid 8 0,560 0,000 valid 9 0,625 0,000 valid 10 0,540 0,000 valid 11 0,590 0,000 valid 12 0,456 0,000 valid 13 0,636 0,000 valid 14 0,578 0,000 valid 15 0,499 0,000 valid source : spss data processing result the worth of the connection coefficient of the resource usage advancement variable is more noteworthy than 0.4 and the importance is under 0.05, it implies that the general assertion thing is legitimate. table 6. variable validity of local government support variables (x2) statement items correlation coefficient significance information 1 0,728 0,000 valid 2 0,541 0,000 valid 3 0,490 0,000 valid 4 0,530 0,000 valid 5 0,540 0,000 valid 6 0,697 0,000 valid 7 0,620 0,000 valid 8 0,610 0,000 valid 9 0,576 0,000 valid 10 0,633 0,000 valid source : spss data processing result the worth of the relationship coefficient of government support is more noteworthy than 0.4 and the importance is under 0.05, it implies that the general assertion thing is legitimate. asset utilization optimization, local government support, asset management professionalism towards increasing village original income erna hendrawati 170 table 7. variable validity of the asset management professionalism (x3) statement items correlation coefficient significance information 1 0,745 0,000 valid 2 0,723 0,000 valid 3 0,758 0,000 valid 4 0,741 0,000 valid 5 0,695 0,000 valid 6 0,540 0,000 valid 7 0,675 0,000 valid 8 0,660 0,000 valid 9 0,520 0,000 valid 10 0,576 0,000 valid source : spss data processing result the value of the correlation coefficient of government support is greater than 0.4 and the significance is less than 0.05, it means that the overall statement item is valid. table 8. variable validity of increasing village original income (y) statement items correlation coefficient significance information 1 0,554 0,000 valid 2 0,729 0,000 valid 3 0,755 0,000 valid 4 0,778 0,000 valid 5 0,725 0,000 valid 6 0,665 0,000 valid source : spss data processing result the worth of the relationship coefficient of town unique pay is more noteworthy than 0.4 and the importance is under 0.05, it implies that the general assertion thing is substantial. reliability test results dependability test was directed to show how solid the instrument utilized was a lot utilized as an information assortment apparatus. the consequences of the dependability test can be checked whether the cronbach alpha worth is 0.60 then it is proclaimed solid (dependable) and assuming the cronbach alpha worth is 0.40, it is announced very dependable. table 9. reliability test results no. variable cronbach’s alpha information 1 optimizing the use of village assets (x1) 0,600 reliabel 2 neighborhood government support (x2) 0,608 reliabel 3 the professionalism of village asset management (x3) 0,776 reliabel 4 village original income (y) 0,841 reliabel source : spss data processing result based on the results of the reliability test of the four variables, it shows cronbach's alpha > 0.6, meaning that the questionnaire statement items to measure x1, x2, x3 and y are consistent as a measuring tool. in view of the information got and had gotten away from test the suppositions of traditional then can do the test regr e si numerous as that seen table beneath this: table 10. the results of multiple linear regression tests variable coefficient significance alpha decision optimizing the use of village assets (x1) 0,563 0,004 0,05 h1 welcome neighborhood government support (x2) 0,331 0,525 0,05 h2 rejected jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.163-174 171 variable coefficient significance alpha decision the professionalism of village asset management (x3) 0,364 0,020 0,05 h3 welcome constant : 0.695 dependent variable : village original income adjusted r square : 0,443 f statistics : 11.664 significance : 0,000 source : results sport data spss based on the table above, the regression equation is as follows: y = 0,695 + 0,563x1 + 0,331x2 + 0,364x3 + e ......................................................... (1) the consequence of the coefficient of assurance test shows that the worth of r square (r2) of 0.443 demonstrates that the variable of resource use enhancement, nearby government support, proficient resource the executives can clarify changes in the increment in town unique pay by 44.3% while the leftover 55.7% is the impact of autonomous factors in past the relapse model condition in this investigation. in light of the consequences of the t-test to discover how the connection between the free factors, to be specific advancement of resource use, neighborhood government support, resource the board polished methodology towards expanding unique pay shows that the improvement of resource usage has a coefficient of 0.563 with an importance level of 0.004, the coefficient worth of nearby government support is 0.331 with a sinification level of 0.525, while the coefficient of resource the board polished methodology is 0.364 with an importance level of 0.020. discussion the effect of optimizing asset utilization on increasing village original income the main theory expresses that improving the utilization of resources affects expanding the town's unique pay. this shows that the usage of town resources possessed by the towns in the menganti sub-locale can influence the increment in town unique pay. the impact can be seen from the relapse results, the relapse coefficient for enhancing resource usage is positive, implying that the higher the enhancement completed will influence the increment in town unique pay or the other way around. streamlining the utilization of town resources should be possible by using resources claimed by the town by leasing resources having a place with the town to different gatherings, for example, land or rice fields, structures. town authorities have the insight that on the off chance that they utilize the resources claimed by the town ideally, it will build the town's unique pay. usage of resources can be completed by considering the standards of town resource the board like the utilitarian guideline, specifically dynamic and critical thinking in the administration of town resources did by the town head and town authorities as indicated by their individual capacities, specialists and obligations, the rule of lawful sureness, in particular the administration of town resources having a place with the town. should be done dependent on law or legal guidelines, the rule of straightforwardness, to be specific the administration of town possessed resources should be straightforward to the privileges of the town local area in acquiring right data, the rule of proficiency in overseeing town resources is guided so the resources having a place with the town are utilized by the necessary standard impediments in request to help the execution of the primary errands and elements of town government ideally, every action of overseeing town resources should be responsible to the town local area, there is assurance of significant worth in the exactness of the sum and worth of resources in the synopsis. a. advancing the usage and move of resources having a place with the town just as the readiness of a town government monetary record. asset utilization optimization, local government support, asset management professionalism towards increasing village original income erna hendrawati 172 it is as per the aftereffects of the exploration is additionally upheld by sundari (2014) in (natalia et al., 2017) to streamline the utilization of resources of land empty which should be possible via lease to the next and is utilized for exercises of reforestation and development of fish freshwater that can add income local to the area . use of resources via advances made to the resource moves like processing rice, farm haulers to furrow the fields. usage of resources for awaken to move to add resources were possessed by the town which in the long run could add incomes local town, for example, the production of working to show an authority like weddings and others. because of the advancement of resource town can add to profit local towns and add the resources are claimed by the town. the consequences of this examination likewise support the exploration (dewi et al., 2017), which brings about the improvement and polished skill of resource the executives that impacts expanding the town's unique pay. it is as per the consequences of the exploration is additionally upheld by sundari (2014) in (natalia et al., 2017) to advance the utilization of resources of land empty which should be possible via lease to the next and is utilized for exercises of reforestation and development of fish freshwater that can add income local to the area . usage of resources via credits made to the resource moves like processing rice, farm vehicles to furrow the fields. use of resources for awaken to move to add resources were claimed by the town which ultimately could add incomes local town, for example, the assembling of working to show an authority like weddings and others. because of the improvement of resource town can add to profit local towns and add the resources are possessed by the town. the consequences of this examination likewise support the exploration (dewi et al., 2017), which brings about the streamlining and polished methodology of resource the executives that impacts expanding the town's unique pay. permendagri no. 1 of 2016 concerning village asset management, clarifies that the use of town resources can be done as long as they are not utilized straightforwardly to help the execution of village government, utilization of town resources is specified in a village regulation, utilization through collaborative utilization, working for handover or working for conveyance to be completed subsequent to acquiring composed consent from the regent/mayor, the usage results are town pay and should be gone into the village treasury account (ibnu et al., 2019). the effect of local government support on increasing village original income the subsequent speculation is dismissed, this implies that neighborhood government support has no impact on expanding the town's unique pay. this can happen in light of the fact that town authorities in the menganti sub-area have the insight that the presence and nonappearance of nearby government backing won't influence the town's unique pay. town authorities understand that the utilization of resources and polished skill in resource the executives will influence the town's unique pay. neighborhood government backing should be possible by creating and observing town claimed resources. the improvement of town resources is completed by giving rules, direction, preparing and oversight to guarantee the smooth administration of town resources. rules can be made by giving a reference to acceptable behavior in the administration of town resources. direction in instructing is important in light of the fact that composed rules alone can in any case prompt various discernments, for that it is important to have direction. direction is brought out through socialization or workshops to town authorities who oversee town resources in fact through preparing. in the event that there are impediments in the execution, oversight is expected to tackle issues in the field. the consequences of this investigation repudiate the examination led (saputra et al., 2019) which expresses that the impact of neighborhood government support on town income. neighborhood government support for town monetary administration is showed in instructing, both for town heads, authorities and chiefs of bumdes and ventures in the town. with an end jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p.163-174 173 goal to build the town's unique pay, the nearby government has explicitly given help with the type of planning the potential in the town through different examinations and dissects from the r&d so the town government can utilize these outcomes to be executed. the cooperative energy of neighborhood government and town government is additionally settled in each action, one model is the advancement of the travel industry towns by the nearby government and different advancements. this isn't as per the impression of town authorities in the menganti sub-region, that regardless of whether there is support from the neighborhood government or not, it won't influence the town's local pay. impact of asset management professionalism on increasing village original income the third theory is acknowledged, this implies that resource the board demonstrable skill affects expanding town unique pay. as per sedarmayanti (2013) in (dewi et al., 2017) polished methodology is a column that will put the administration as a successful machine for the public authority and as a boundary of the contraption's abilities in functioning admirably. the proportion of demonstrable skill is capability, productivity and adequacy just as obligation. markers of demonstrable skill in overseeing town resources are the way toward arranging, organization, planning, responsibility, announcing and checking of town resources. town authorities see that if resource the board has been done by existing standards, it will influence the town's unique pay. the impact can be seen from the aftereffects of the relapse coefficients acquired on the variable of polished skill of town resource the executives are positive, this implies that if the town contraption can do resource the board exercises ideally it will build the town's unique pay. this is appeared from the expansion in town unique pay in menganti subregion which encountered an increment in pay until 2020 (table 1). conclusions and suggestion improvement of asset utilization affects expanding town unique pay, this shows that the use of town resources possessed by towns in menganti sub-locale can influence the expansion in town unique pay. streamlining of the utilization of town resources should be possible by using resources claimed by the town by leasing resources having a place with the town to different gatherings, for example, land or rice fields, structures. town authorities have the insight that in the event that they use the resources possessed by the town ideally, it will expand the town's unique pay. nearby government support has no impact on expanding town unique pay in menganti sub-area. town authorities in menganti sub-region have the insight that the presence or nonattendance of nearby government backing won't influence the town's unique pay. this can happen in light of the fact that town authorities have mindfulness by improving resource usage and overseeing resources in an expert way can expand town unique pay. neighborhood government backing should be possible by encouraging and checking town possessed resources. resource the board polished methodology affects expanding town unique pay. town authorities see that if resource the executives has been completed by existing principles, it will influence the town's unique pay. this examination just uses three factors that influence the expansion in town unique pay and is just completed in towns situated in the sub-region of menganti gresik regency. further examination can add different factors that influence the increment in town unique pay and can be done in different towns that have qualities contrasted with towns in menganti sub-region. references astuti, indri. 2015. pengelolaan pendapatan asli desa (studi kasus di desa ngombakan kecamatan polokarto kabupaten sukoharjo tahun 2014). skripsi. universitas muhamadiyah surakarta. asset utilization optimization, local government support, asset management professionalism towards increasing village original income erna hendrawati 174 atmadja, a.t., k.a.k. saputra dan i.g.m. tama. 2017. implementasi budaya tri hita karana untuk mencegah fraud dalam pengelolaan dana desa. prosiding airlangga national conference of accounting (anca i 2017). atmadja, a,t., dan saputra, k.a.k. 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(2017). hubungan kualitas pengelolaan aset desa dan pendapatan asli desa ( studi pada desa-desa di kabupaten buleleng – bali ). in seminar nasional riset inovatif, 5(3), 253–260. ibnu, k., sukomo, s., & dendy, s. a. (2019). pengaruh optimalisasi pemanfaatan aset desa terhadap pendapatan asli desa. 1(1), 112–126. natalia, y. s., nlg sulindawati, e., & atmadja, a. t. (2017). pengaruh profesionalisme pengelolaan aset desa, optimalisasi pemanfaatan aset desa, dan pemberdayaan masyarakat terhadap pendapatan asli desa (studi pada desa di kabupaten tabanan). ejournal s1 ak universitas pendidikan ganesha, 7(1), 4. permendagri no.113 tahun 2014 riyanto, andi. 2014. pengaruh profesionalisme birokrasi dan motivasi terhadap kinerja aparatur pemerintah pada dinas pendapatan, pengelolaan keuangan dan aset daerah kota sukabumi. seminar nasional inovasi dan tren (snit) 2014. saputra, k. a. k., jayawarsa, a. a. k., & anggiriawan, p. b. (2019). asset dan profesional i sme untuk meningkatkan pendapatan asli daerah ( pad ). jurnal riset akuntansi dan bisnis airlangga, 4(1), 607–622. saputra, k.a.k dan i.p. julianto. 2016. pembentukan bumdesa dan komunitas wirausaha untuk meningkatkan pembangunan ekonomi di desa. prosiding seminar team universitas pendidikan ganesha. saputra, k. a. k., sujana, e., dan tama, g. m. 2018. perspektif budaya lokal tri hita karana dalam pencegahan kecurangan pada pengelolaan dana desa. jurnal akuntansi publik. vol.1 no. 1. pp.28-41. sedarmayanti. 2013. manajemen sumber daya manusia: reformasi birokrasi dan manajemen pegawai negeri sipil. bandung: refika aditama. siregar, doli. d.2004. management aset strategi penataan konsep pembangunan berkelanjutan secara nasional dalam konteks kepala daerah sebagai ceo’s pada era globalisasi dan otonomi daerah. jakarta : pt gramedia pustaka utama. undang-undang republik indonesia no. 6 tahun 2014 tentang desa. widayanti, endang. 2010. pengaruh manajemen aset terhadap optimalisasasi pemanfataan aset tetap pemerintah daerah (studi kasus di kabupaten sragen). tesis, universitas sebelas maret surakarta. yabbar, rahmah dan ardi hamzah, 2015. tata kelola pemerintahan desa: dari peraturan di desa hingga pengelolaan badan usaha milik desa; dari perencanaan pembangunan desa hingga pengelolaan keuangan desa. surabaya: pustaka. microsoft word bbeb-4f46-fba4-9acd jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.64-77 64 effectiveness of internal audit in rural bank eti kusmiati1, wahyuningsih 2 faculty of economics and business, universitas garut, indonesia1,2 article info abstract article history: received: jan 2,2022 revised: jun 14, 2022 accepted: jun, 20, 2022 the goal of this research is to evaluate how effective internal auditing is. the survey-descriptive method is used in this study, which uses a quantitative approach. respondents were selected using a proportionate stratified random sampling method. from a total population of 110 people, 59 were selected. independence, professional capacity, scope of work, inspection activity implementation, and administration of the internal audit department are the internal audit factors assessed. data analysis was conducted in many phases. the questionnaire's findings are graded using a likert scale after verifying the instrument for validity and reliability. the final step is to categorize every answer element. professional ability, implementation of examination activities, scope of work, management of the internal audit section, and independence were ranked highest to lowest in the results, indicating that the internal audit at pt bpr xxx was carried out efficiently. other findings show that respondents from the elements of the branch head, head of section, and employee representatives gave good feedback on the efficacy of pt bpr xxx's internal audit. the effectiveness of pt bpr xxx's internal audit has consequences on the accuracy and reliability of bpr financial reporting, which impacts adding value and increasing organizational performance. keywords: internal audit, effectiveness, rural bank. correspondence: eti kusmiati etikusmiati@uniga.ac.id introduction rural banks (bprs) are anticipated to compete with commercial banks in their business operations, even though bprs' activities are significantly narrower than commercial banks'. of course, bprs must be able to execute strong governance in management activities, services, and functional operations to compete with commercial banks. furthermore, recent technical breakthroughs are boosting corporate competitiveness, requiring every organization, including commercial and rural banks, to be ready to react to changes or increasingly dynamic technological innovations. bpr is a bank that carries out business activities conventionally or based on sharia principles, which in its activities does not provide services in payment traffic. the activities of bprs are much narrower than those of commercial banks because bprs are prohibited from accepting demand deposits, foreign exchange activities, and insurance. the number of bprs nationally as of september 2021 is 1,646 units, consisting of 1,481 conventional bprs and 165 sharia bprs. this number has decreased from the previous year, which was 1,709 units in 2019, and 1,669 units in 2020. based on the location of the bpr head office, west java has 263 units (ojk.go.id). the lack of a minimum capital adequacy ratio (kpmm) of less than 4% contributed to the fall in the number of bprs caused by the cancellation of business licenses by the financial services authority (ojk). terminating the bpr's license is frequently linked to its degree of soundness, characterized as unhealthy banking and the lack of kpmm ratio. the bpr's unsoundness mainly was caused by credit disbursement that failed to adhere to prudential standards and good banking practices (pikiran-rakyat.com) according to the deposit insurance corporation (lps), 39 rural banks have been liquidated or are liquidated between 2015 and 2019. several causes contributed to the bpr's downfall, including internal bank fraud (sudirman, sasmita, djabir d, et al., 2021; rashid et al., 2021), as well as managerial failure owing to a lack of good corporate governance (shamsuddin & bakar, 2020). therefore, human resources, processes, and procedures, as well effectiveness of internal audit in rural bank eti kusmiati, wahyuningsih 65 as supervision or internal control, are all critical to consider while creating an effective rural bank. all three must be accomplished to meet the company's objectives (yudianto et al., 2021). according to statistics, there was an increase in the ratio of non-performing loans at pt bank perkreditan rakyat (bpr) xxx from 2018 to 2019, with non-performing loans increasing significantly in 2019. for the year, non-performing loans increased by 7.03 percent of total productive assets at pt bpr xxx. non-performing loans (npl) statistics from the financial services authority (ojk) in its banking industry profile report for the same year revealed a level of 5.22 percent. the report indicates that the npl at pt bpr xxx is greater than the national npl for bpr. in addition, there is a bank indonesia regulation number 17 of 2015 concerning amendments to bank indonesia regulation number 15 of 2013, which states that the ideal npl ratio for conventional commercial banks is 5%. an increase in npl can cause problems for the health of banks because non-performing loans can result in reduced bank income. the reduction was due to additional costs arising from non-performing loans. this cost component will be added to the cost element that can diminish the bank's income, which will directly impact the bank's profitability. in the context of the npl that occurred at pt bpr xxx, which was above the level recommended by bank indonesia, it could be interpreted that the npl of pt bpr xxx showed a high level of non-performing loans. both internal and external factors can cause banks' non-performing loans. internal factors that cause non-performing loans include 1. collusion between bank employees who handle credit and customers, 2. a lack of information owned by the bank about the debtor's business, 3. flaws in the monitoring and fostering of credit, standards and 4. procedures that are not implemented or fulfilled in the process of credit analysis activities of prospective debtors, and others. external factors, on the other hand, include difficulties in the debtor's business activities, which impact the debtor's capacity to meet its commitments (hazaea et al., 2021). this study intends to evaluate the efficiency of internal audits at pt bpr xxx in west java based on the above phenomena and data. practically, this study should aid in identifying the elements that contribute to deficiencies in the implementation of internal audits at pt bpr xxx so that solutions may be discovered. finally, this study should be able to support the conclusions of earlier studies on the effectiveness of internal audits in bpr. literature review internal control is critical since every firm faces the danger of deviance or fraud while implementing goals that might result in a loss (izedonmi & olateru-olagbegi, 2021; sumito et al., 2021). every firm faces the risk of deviance or fraud while accomplishing its objectives, which can result in financial losses (sudirman, sasmita, & djabir, 2021). the purpose of internal control is to provide employees adequate confidence in three areas: information reliability, adherence to appropriate laws and regulations, and operational effectiveness and efficiency (alwi & yuyetta, 2020). in addition, internal control is responsible for determining whether top management's policies and procedures were followed, whether organizational assets were adequately protected, the efficiency and effectiveness of organizational activity procedures, and the accuracy of information produced by various parts of the organization. according to the committee of sponsoring organizations (coso), management must create and implement five components of internal control to offer reasonable assurance that its control goals will be met. internal control consists of 1. a regulated environment consisting of activities, policies, and procedures that reflect senior management's, directors', and owners' attitudes toward internal control and its relevance to the business as a whole; 2. policies and procedures that guarantee that the essential steps are made to handle risks to fulfill the entity's objectives are known as control activities. the action performed by management to identify and analyze risks related to preparing financial statements under gaap or ifrs is known as risk jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.64-77 66 assessment of financial reporting. the accounting information and communication system's purpose is to initiate, record, process, and report transactions made by the entity. as well as to maintain accountability for related assets and monitor activities related to management's ongoing or periodic assessment of the quality of internal control to ensure that the controls are operating as expected and have been adjusted in response to changing circumstances. the internal auditor is one of the instruments of internal control. internal auditors play a critical role in the firm since an excellent internal audit may provide value to the organization and aid in achieving the company's objectives (kassie, 2021). furthermore, if the internal audit division's internal audit process operates smoothly, the risk from internal factors will be reduced (onay, 2021). therefore, internal auditors have evolved into a critical management tool for adequate control. the control in question is the procedure for monitoring and directing, promoting, or restricting different actions inside the firm to ensure that the company's objectives are realized (hafizah zainal abidin, 2021). internal auditing is defined by the institute of internal auditors (iia) as an impartial and unbiased assurance and consulting activity aimed at adding value and improving a company's operations (joshi, 2021; tahir et al., 2019). internal auditing activities help businesses achieve their goals by reviewing and improving risk management, control, and corporate governance systems in a methodical and disciplined manner (albawwat et al., 2021). internal audit provides a basis for correcting weaknesses in management operations and acts as the first line of defense before they become unmanageable or even reported in an external auditor's report by identifying them (mohammed, 2021). an internal audit is a separate evaluation function within a company that tests and evaluates how well its operations are being carried out. its main objective is to conduct investigation, assessment, and guidance to help members of the organization carry out their obligations effectively (gaosong & leping, 2021). according to dinh et al. (2021), the goal of an internal audit is to assist organizational members in carrying out their obligations efficiently. internal audit employees must provide analysis, evaluation, suggestions, consultation, and information on the activities under examination to meet this requirement. one of an internal audit's responsibilities is to assist management in carrying out its responsibilities by evaluating and ensuring that the company's operations comply with its objectives. such as ensuring that accounting practices adhere to generally accepted accounting standards and that fairness criteria are met (izedonmi & olateruolagbegi, 2021; albawwat et al., 2021). according to the iia, an internal audit aims to ensure that financial and operating information is accurate and reliable, that risks to the company have been identified and minimized, and that external regulations and acceptable internal policies and procedures have been followed. in addition, satisfactory operating criteria have been met, resources have been used efficiently and economically, and organizational goals have been effectively achieved (tahir et al., 2019). according to cohen et al. (2010), internal auditors are a vital link in a company's business and financial reporting procedures and a significant player in monitoring the company's risk profile and identifying opportunities for risk management improvement (hamad & yusuf, 2021). according to ibama (2021), an internal audit's function is to assist managers in managing the organization when they encounter issues in operations that they cannot control. internal audit oversees activities that cannot be supervised solely by top management, and the chief audit executive prepares a unique audit schedule plan for the activities supervised each year. internal audit also identifies and mitigates risks, and many large organizations now have a proactive risk management function. internal auditors extend their view of risk management and step up their efforts to ensure that all sorts of organizational hazards are adequately assessed and managed. the effectiveness of an internal audit can be implemented if the following aspects have been fulfilled: independence (joshi, 2021; n a a sunnari & nirwana, 2021), professional effectiveness of internal audit in rural bank eti kusmiati, wahyuningsih 67 ability (oladejo et al., 2021), the scope of work for carrying out audit activities (singh et al., 2021), and management of the internal audit department (sunnari & nirwana, 2021). the independence component states that the internal auditor must be objective, devoid of outside influence, and distinct from the numerous activities being investigated when carrying out their duties (ayboga & ganji, 2021). the professional competence component outlines each internal auditor's obligations, where the examination must be carried out correctly and responsibly and is aided by the assignment of persons with diverse talents, knowledge, and disciplines to assist in the examination process (nugroho et al., 2021). the scope of work aspect is intended to ensure that the internal auditor can carry out tests and evaluations effectively following the process flow of the internal control system within the organization (singh et al., 2021). aspects of the implementation of audit activities include understanding that supervisors should review and review the planning and implementation of audit tasks carried out by internal auditors (kassie, 2021). finally, the management aspect of the internal audit section explains that the leader or head of the internal audit section has responsibility for managing the internal audit section with the aim of every inspection work process in the internal audit section. (ayboga & ganji, 2021). internal audit studies have been conducted in several nations. for instance, hafizah zainal abidin (2021) investigates the impact of internal audit quality on risk management and internal control disclosure. the findings revealed that the quality of internal audits boosted risk management and internal control disclosure substantially and favorably. furthermore, dinh et al. (2021) investigate the internal audit variables that influence the efficacy of internal audits in vietnamese steel enterprises. internal variables such as the internal audit's size, the internal audit's scope, the internal audit's capacity, and the internal audit's independence have an impact on the efficacy of the internal audit. finally, islam & bhuiyan (2021) investigates the aspects that determine the efficacy of a sharia-based auditing system. according to the findings, job autonomy, skill level, and audit work performance all had a substantial impact on the success of the sharia-based internal audit. additionally, abdulai et al. (2021) studied the elements that predict how many internal audits contribute to excellent financial reporting. internal audit avoided fraud and created highquality financial reports as a result of the findings. internal audit study also looks at the characteristics of internal audit (rashid, salim, & ahmad, 2021), the quality of organizational governance (ratmono & darsono, 2022), public sector management (izedonmi & olateruolagbegi, 2021), and management system (hassan et al., 2021). meanwhile, hazaea, tabash, zhu, khatib, & farhan (2021); joshi (2021); and ha (2021) have explored the efficiency of internal audits. research methods this study takes a qualitative approach with a survey-descriptive technique (sugiyono, 2018), in which primary data is gathered via respondents' responses to questionnaires, and then the data is analyzed. the research object is pt bpr xxx, the largest bpr in garut regency. in addition, pt bpr xxx is a regionally-owned company, the largest of which is the garut regency government. the respondents in this survey were divided into two groups: leaders and employees at pt bpr xxx garut regency. a proportional stratified random sampling approach was used to pick respondents (jr. et al., 2010). fifty-nine persons were chosen as responses from a population of 110, with the following details: 3 branch leaders, 22 department heads, and 34 personnel. the data in this study was collected via a closed questionnaire. the answers were previously known, and the respondents had to choose one of the question items aimed at determining internal audit effectiveness indicators. in this study, the instrument is a questionnaire created utilizing data from the likert model interval scale. internal audit factors jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.64-77 68 suggested by joshi (2021), sunnari & nirwana (2021), singh et al. (2021), and oladejo et al. (2021) were combined to operationalize variables in this study (2021). the efficacy of internal auditing is one of the dimensions of this study. while the indicators assessed are 1) independence, 2) professional capacity, 3) scope of work, 4) inspection activity implementation, and 5) internal audit management. it is the least important of the five indicators in the survey's questions. there are a total of 21 questions in the questionnaire. the questions organizational status and objectivity are used to assess indicators of independence. the following questions assess professional ability indicators: adherence to professional standards, knowledge and skills, human interactions and communication, continuing education, and professional completeness. the following questions assess scope of work indicators: information reliability, policy compliance, property protection, resource efficiency, and goal achievement. the following questions are used to assess indicators of audit activity implementation: planning inspection, testing and analyzing information, submitting inspection results, and following up on inspection results. finally, the following questions are used to assess the internal audit section management indicator: authority and responsibility objectives, planning, various policies and procedures, personnel management, and quality control. several steps of data analysis were completed. the first step is to put the instrument to the test by determining its validity and reliability. the pearson product-moment correlation model was used to conduct the validity test. the significance level for decision-making is set at 5%. meanwhile, cronbach's alpha technique was used to conduct the reliability test. if the alpha coefficient is equal to or better than 0.600, the instrument is deemed dependable. the following step is to calculate the questionnaire score. the questionnaire's score is calculated using a likert scale with a value range of 1 to 5. for example, a score of 1 indicates "strongly disagree," while a value of 5 indicates "strongly agree." the next step is to use the formula to determine the categorization: ���������� �� ��� ����� = ������ �� ����� ��� � ������� ����� ����� = 21 � 5 = 105 ���������� � ��� ����� = ������ �� ����� ��� � �������� ����� ����� = 21 � 1 = 21 � = 1 2 � �� ��� ����� + � ��� ����� = 1 2 �105 + 21 = 63 # = 1 6 � �� ��� ����� − � ��� ����� = 1 6 �105 − 21 = 14 effectiveness of internal audit in rural bank eti kusmiati, wahyuningsih 69 classification or categorization of the level of internal audit based on the following provisions: table 1. categorization of internal audit effectiveness levels provision score category & ≤ − (,*�+ & ≤ ,very ineffective − (,*�+ < & ≤ − /,*�+ ,< & ≤ *0 ineffective − /,*�+ < & ≤ + /,*�+ *0 < & ≤ 1/ neither ineffective nor effective + /,*�+ < & ≤ + (,*�+ 1/ < & ≤ 2, effective + (,*�+ < & & > 2, very effective the assessment and opinion of each responder on the five variables tested, namely independence, professional capacity, scope of work, implementation of inspection operations, and administration of the internal audit department, is used to categorize the efficacy of the internal audit. in addition to the five indications, the efficacy of the internal audit will be classified based on the gender, age, and educational level of the respondents. results and discussion the respondents in this study included numerous representatives from each division, including branch leaders, division heads, and staff members, with a total of up to 60 respondents employed as research samples. unfortunately, only one of the 60 questionnaires was returned and could be processed, while the other 59 were returned and could not be processed. based on gender, age, and educational level, the following are the characteristics of respondents: table 2. respondents' data by gender, age, and education level respondent amount percentage gender male 41 69,5% female 18 30,5% total 59 100% age < 25 1 1,7% 26-35 24 40,7% 36-45 20 33,9% 46-55 13 22% >55 1 1,7% total 59 100% education senior high school 2 3,4% diploma 46 78% bachelor 9 15,2% master 2 3,4% total 59 100% source: data processed jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.64-77 70 before discussing the study's findings, it is vital to mention the respondents' profiles as the significant data source. according to the data, most responders were males in each gender group. furthermore, most respondents are between the ages of 26 and 45. also, almost respondents have a diploma level of education. therefore, almost responders are regarded as mature enough to act maturely as workers of pt bpr xxx, appropriately skilled in managing their job, and capable of overcoming difficulties that emerge in the workplace. furthermore, according to the education level category, most responders had senior high school diplomas, and some even had bachelor's and master's degrees. the data shows that the respondents have completed their primary education and are deemed capable of comprehending the fundamental ideas of internal control in general and internal audit in particular, as well as their application in business operations. the validity of the instrument will be tested next. the r count > r table value is used to make decisions in the validity test. the r table has a value of 0.252 at the 5% confidence level with a sample size of 59 persons. the minimum determined r-value is 0.305 > 0.252 in the tenth question, indicating that all question instruments are legitimate. the second test is decisionmaking reliability; the questionnaire is considered reliable if cronbach's alpha is more than 0.60. the cronbach's alpha value is 0.879, indicating that the questionnaire is credible, according to the findings of the analytical test. table 3. below is a recapitulation of the results of data analysis based on each dimension and indicator studied: table 3. recapitulation of assessment results on indicators statements per indicator respondent rating score strongly disagree (%) disagree (%) neutral (%) agree (%) strongly agree (%) indicator: independence 1. organizational status 3,4 5,1 69,5 22 242 2. objectivity 11,9 11,9 61 15,2 224 amount (%) 7,6 8,5 65,3 18,6 indicator: professional ability 3. conformity with professional standards 1,7 67,8 30,5 253 4. knowledge and skills 71,2 28,8 253 5. human relations and communication 3,4 67,8 28,8 251 6. continuing education 1,7 17 62,7 18,6 235 7. professional thoroughness 64,4 35,6 257 amount (%) 0,3 4,4 66,8 28,5 indicator: scope of work 8. information reliability 5.1 83 11.9 240 9. conformity with rppp policy 6,8 79,7 13,6 240 10. protection of property 84,7 15,2 245 11. economical and efficient use of resources 1,7 20,3 54,2 23,7 236 12. goal achievement 5,1 3,4 69,5 22 241 amount (%) 1,4 7,1 74,2 17,3 indicator: implementation of inspection activities 13. examination planning 5,1 3,4 67,8 23,7 242 14. testing and evaluating information 10,2 66,1 23,7 244 effectiveness of internal audit in rural bank eti kusmiati, wahyuningsih 71 15. submission of inspection results 1,7 72,9 25,4 250 16. follow-up on examination results 61 39 259 amount (%) 1,3 3,8 67 27,9 indicator: internal audit management 17. purpose of authority and responsibility 1,7 8,5 67,8 22 242 18. planning 8,5 69,5 22 244 19. various policies and procedures 8,5 72,9 18,6 242 20. personnel management 17 61 22 239 21. quality control 6,8 17 39 37,2 240 amount (%) 1,7 11,9 62 24,4 source: data processed according to the findings of a study on measures of independence as judged by organizational status and objectivity, 83.9 percent of respondents strongly agreed or agreed. the result indicates that the internal audit division is a self-contained organizational entity. in terms of impartiality, respondents said the internal audit job was done independently of management. the result is demonstrated by the existence of job descriptions and responsibilities that detail the organizational structure at pt bpr xxx, including commissioner duties and responsibilities, director duties and responsibilities, internal audit duties and responsibilities, and risk management and obedience duties and responsibilities. the separation of roles and responsibilities in the description and explanation of the organizational structure demonstrates the internal audit role's independence. the benchmark in this indicator is the internal audit's professional ability, reflecting the internal auditors' professional expertise and thoroughness in carrying out audits appropriately. it is divided into five parts, each of which is divided into five statement points, starting with statement number 3 and ending with statement number 7. according to the study's findings, 95.3 percent of respondents strongly agree or agree that pt bpr xxx's internal audit's professional abilities have been doing well. this suggests that the components of professional standards compliance, knowledge and skills, human relations and communication, ongoing education, and internal audit professionals' thoroughness went well. data indicates that pt bpr xxx's internal auditors always follow established professional standards when conducting inspections. the capacity to provide suggestions demonstrates that internal auditors have the information, skills, and disciplines required to examine. the internal audit department's recommendations give real solutions to the problems discovered. good communication supports auditing goals, such as audit objectives, assessments, findings, and recommendations, thanks to excellent communication between the internal auditor and the audited party. respondents said that pt bpr xxx has constantly invested in developing and training internal audit professionals in the framework of continuing education. internal auditors benefit from it since it allows them to expand their knowledge and learn about new advances and advancements in auditing standards, processes, and methodologies. internal audit's professional skill is the standard in this indicator, which shows internal auditors' professional expertise and thoroughness in conducting suitable audits. starting with statement number 3 and finishing with statement number 7, it is broken into five portions, each divided into five statement points. according to the survey findings, 95.3 percent of respondents strongly agree or agree that pt bpr xxx's internal audit has been performing well. this indicates that the aspects of professional standards compliance, knowledge and abilities, human interactions and communication, continued education, and the thoroughness of internal audit professionals went well. the data imply that pt bpr xxx's internal auditors always adhere to established professional norms when performing inspections. internal auditors' ability to jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.64-77 72 provide recommendations reveals that they have the knowledge, skills, and disciplines to investigate. the internal audit department's recommendations provide actual answers to the uncovered problems. good communication between the internal auditor and the audited party supports auditing goals such as audit objectives, evaluations, findings, and recommendations. respondents noted that pt bpr xxx has consistently invested in the development and training of internal audit experts in the context of continuing education. internal auditors benefit from it since it allows them to expand their knowledge and learn about new advances and advancements in auditing standards, processes, and methodologies. as part of the internal audit's scope of work, the internal control system's adequacy and efficacy and the quality of responsibility implementation must be checked and reviewed. this indicator is divided into five pieces, each pouring into one of five statement points (numbered 8–12). 91.5 percent of respondents agree or strongly agree with the scope of work indicators, according to the study's results. in addition, three features or parts of this indicator receive excellent assessment ratings from all respondents, including the information's dependability, conformance with policies, plans, processes, and rules and regulations, as well as property protection. internal auditors, for example, verify the presence of firm assets using suitable methods as part of their asset protection activities. in addition, internal auditors are recognized for assessing and identifying facilities and human resources in the context of employing resources economically and efficiently. planning, testing, assessment, the transmission of findings, and follow-up inspections are all indications for implementing inspection operations. starting with statement number 13 and ending with statement number 16, four components are poured into four statements in this indicator. the study's findings suggest that 94.9 percent of respondents agree or strongly agree. internal audit always conducts validity tests to show the veracity of each piece of information, which indicates that the execution of audit operations has been documented. in addition, the internal auditor guarantees that any reported audit findings receive appropriate action in the audit's follow-up. management indicators for the internal audit section are linked to the management of the internal audit section, where the management process must be carried out appropriately. the audit management indication is divided into five components, each pouring into one of the five statements in this research, which begins with statement 17 and ends with statement 21. the internal audit management poll found that 86.4 percent of respondents agreed or strongly agreed with the statement. respondents say that the administration of the internal audit department has been successful. table 4 summarizes the study's findings in general. the following table shows the overall score of each factor for respondents who expressed an opinion on the efficacy of the internal audit at pt bpr xxx: table 4. effectiveness of internal audit of pt. bpr xxx score range number of respondents total responden ts % category branch manage r head of divisio n staff representati ve & ≤ ,very ineffective ,< & ≤ *0 ineffective *0 < & ≤ 1/ neither ineffective nor effective effectiveness of internal audit in rural bank eti kusmiati, wahyuningsih 73 1/ < & ≤ 2, 2 6 16 24 40,7 effective & > 2, 1 16 18 35 59,3 very effective total 3 22 34 59 100 source: data processed table 4 shows that 59.3 percent of respondents said pt bpr xxx's internal audit was done very well, and 40.7 percent thought it was done effectively. in addition, most respondents give the internal audit section a high evaluation based on the following criteria: independence, professional expertise, scope of work, inspection operations implementation, and internal audit section management (branch heads, heads of sections, and staff). table 5. effectiveness of internal audit of pt. bpr xxx by age, gender, and education score range age gender education kategori < 25 26 – 35 36 – 45 46 -55 > 55 m f shs dipl bac mas & ≤ , very ineffective ,< & ≤ *0 ineffective *0 < & ≤ 1/ neither ineffective nor effective 1/ < & ≤ 2, 1 11 8 4 8 16 2 21 1 effective & > 2, 13 12 9 1 10 25 25 8 2 very effective total 1 24 20 13 1 18 41 2 46 9 2 the results of the score based on age, gender, and educational level are shown in table 5. in terms of age, it can be stated that the older the responder, the more people said "very effective." the mature respondent is becoming increasingly aware of the importance of the auditor as a component of the organization who works professionally, according to his or her skills, with high accuracy, and is independent of other parties' interests (objective). regarding gender, male respondents believed it was "very effective" 56 percent of the time, while female respondents said it was "very effective" 61 percent of the time. although not statistically significant, there is a variation in judgment between female and male responders. the auditor's communication skills and correctness make a difference in this evaluation. the female respondents highly value the auditor's capacity to communicate. because women have precise, clear, and easy-to-understand communication patterns, this is conceivable. meanwhile, the score findings suggest that the greater the degree of education, the more respondents rate the auditor's work as "very effective." the independence, objectivity, and breadth of the auditor's job are factors in the respondent's perception. overall, the findings of this study are consistent with those of dianawati, n. m. d., and ramantha, w. (2013), who investigated the impact of internal auditors' independence, professional expertise, and work experience on the effectiveness of the internal control structure at rural banks (bpr) in gianyar regency. according to the findings, internal auditor independence, professional knowledge, and work experience had a beneficial impact on the efficacy of the internal control system. kassie (2021) says that internal audit effectiveness was shown to have a significant positive relationship with variables such as internal auditor independence and objectivity, internal audit staff competency, and the presence of an audit committee. on the other hand, organizational structures and managerial support have minimal influence on the performance of internal audits. another study by onay (2021) looked into the jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.64-77 74 factors that influenced the effectiveness of internal audits in turkey and discovered that management support, competence, independence, participation in risk management activities, and cooperation with external auditors were all factors that influenced the effectiveness of internal audits. ratmono & darsono (2022), who investigate the factors that influence (determinants) the effectiveness of the internal audit function in indonesian local government organizations, find that independence, competence, and management support can improve the internal audit function's effectiveness. however, the conclusions of this study contrast with those of joshi (2021), who investigated the key parameters impacting the efficacy of internal audits in india's nifty 500 corporations. even though "management support" and "internal audit independence" are not statistically significant, one study's findings demonstrate that all factors influencing internal audit effectiveness have a positive relationship. conclusions and suggestion according to data analysis, the internal audit of pt bpr xxx was conducted appropriately. the following are the indicators that, in order, obtain the highest to lowest rating or a highly agree and agree on the perspective from respondents: professional ability (95.3%), audit activity implementation (94.9%), scope of work (91.5%), internal audit division management (86.4%), and independence (83.9%). out of the 21 question items divided into five indicators, the respondent gave the highest score of 259 to the follow-up component of the examination results (indicator: implementation of examination activities). the component of objectivity (indicator: independence) obtained the lowest grade, with a score of 224 points. the effectiveness of pt bpr xxx's internal audit received positive comments from the branch head, head of section, and employee representatives. internal audit implementation was rated highly successful by 59.3 percent of respondents, while it was rated effectively by 40.7 percent. the research has implications for bpr in terms of improving the components of internal audit that receive the lowest scores, notably objectivity, continuous education, and resource efficiency. in terms of objectivity, auditor independence must be strengthened by employing a variety of standards, including incentive and punishment procedures. auditors must always enhance the quality of their audit outcomes through tiered and ongoing education and training in continuing education. the evaluation of resource utilization comprises the identification of facilities as well as the identification of human resources. internal auditing must consider whether resources are being used effectively and efficiently. internal audit is related to the policy of bpr management to increase or decrease the resources used. because this is a qualitative study with a small number of participants and items, it cannot be generalized. furthermore, the scope of this study is limited to five indicators of internal audit effectiveness: independence, professional capacity, scope of work, audit activity implementation, and administration of the internal audit department. however, future research is intended to broaden the scope of the study and increase the sample size, allowing the findings to be generalized. furthermore, additional researchers can add or seek other aspects that might contribute to the efficacy of the internal audit implementation. references abdulai, i., salakpi, a., & nassè, d. t. b. 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(2021). the effect of competence, objectivity, independence on the effectiveness of internal audit with management support as moderating variable. international journal of innovative science and research technology, 6(3), 993–1000. tahir, a., ahmad, w., & anwar, m. m. (2019). factors influencing the effectiveness of internal audit in the power sector of pakistan. global regional review, iv(iii), 474–491. https://doi.org/10.31703/grr.2019(iv-iii).52 yudianto, i., mulyani, s., fahmi, m., & winarningsih, s. (2021). the influence of enterprise risk management implementation and internal audit quality on universities’ performance in indonesia. journal of southwest jiaotong university, 56(2), 1–39. https://doi.org/10.35741/issn.0258-2724.56.2.13 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 197 208 197 a strategy to promote the competitiveness of micro, small and medium enterprises (msme) during the condition of covid 19 pandemics rahmadani 1*), jefriyanto 2) stim sukma medan, indonesia 1) , stie mahaputra riau, indonesia 2) 02rahmadani@gmail.com1), jefriinfo@gmail.com2) abstract the research is aimed to review competitiveness strategies of micro, small, and medium enterprises (msme) during the pandemic of covid 19 to the msme creative industries of kp. pelintahan notably. this research used primary and secondary data and used a descriptive qualitative approach for criticism to analyze the latest problems of msme creative industries in this pandemic of covid 19, which used semi-structured interviews, participative observation, and questionnaires for data accumulation technic. then used ahp (analytical hierarchy process) method and continued with swot analysis to formulate a strategy for solving it. the respondence of this research is about ten employees of msme creative industries kp. pelintahan. the result of swot analysis is about 0,49 for ifas and -1,54 for efas. based on swot matrix, the msme creative industries position in kp. pelintahan is on 2nd quadran for rating, which msme creative industries employees of kp. pelintahan can take advantage of even a little strength to minimize a terrifying threat. the primary strategy is the diversification strategy with their salespeople to market their products msme creative industries kp. pelintahan, which the market is reached out of sumatera except for lampung. keywords: msme, creative industries, analytical hierarchy process, strengths weakness opportunities threats. *corresponding author : email: 02rahmadani@gmail.com doi: https://doi.org/10.33369/j.akuntansi.11.3.197-208 introduction covid-19 is no stranger to the ears of the whole community. an epidemic of global concern. wuhan, a city in hubei province, china, suddenly became famous throughout. china is the first country to report this virus. december 8, 2019, the first confirmed case of covid-19 in china based on the 37 who says on the covid-19 situation. who declared a global public health emergency on january 30, 2020. on february 11, 2020, who announced that this virus would be known as covid-19. on january 13, 2020, thailand became the first country outside china to report a covid-19 case. meanwhile, france became the first country in europe to report three cases of covid19 on january 25, 2020. on march 2, 2020, president joko widodo officially announced the first case of covid-19 in indonesia. two indonesian citizens who tested positive for the virus made contact with japanese citizens who came to indonesia. for the first time, on march 11, 2020, an indonesian citizen died from covid-19. from then on, covid-19 cases continued to increase in indonesia. the covid-19 pandemic has significantly impacted all aspects and sectors of life for the world community, including indonesia. especially for the economic sector, covid-19 has exacerbated economic disparities that existed before the existence of covid-19. finance minister sri mulyani indrawati said there were three significant impacts of this pandemic on the economy. first, the effect on household consumption or purchasing power fell deeply, even though 60 per cent supported the economy. second, due to covid-19, investment has also weakened due to uncertainty. third, indonesian exports have experienced a decline wherein several destination countries have stopped. this is because the entire world is experiencing an economic downturn (www.liputan6.com, 2020) mailto:02rahmadani@gmail.com1 mailto:02rahmadani@gmail.com https://doi.org/10.33369/j.akuntansi.11.3.197-208 a st rat egy t o p romot e t he comp etit i veness of mi cro, small and medi um enterp ri ses ( msme) duri ng t he condition of covi d 19 p andemi cs rahmadani and jefriyanto 198 msme has intensely felt the covid-19 outbreak which has an impact on the economic sector. the covid-19 pandemic has put msme in a stagnant position, and many have even ended up going bankrupt (arianto, 2020). where the economic business most affected by the covid-19 pandemic is msme (rosita, 2020). msme based on (uu no 20, 2008) on micro, small and medium enterprises (msme), micro enterprises are productive businesses owned by individuals and business entities. furthermore, small business is a compelling economic business that stands alone which is carried out by individuals or business entities that are not subsidiaries or not a branch of a company that is owned, controlled, or is a part, either directly or indirectly, of a medium or large business. meanwhile, medium enterprises are productive economic enterprises that are independent, carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled, or are part of, either directly or indirectly, of small or large enterprises. the creative industry is an industry that focuses on creating goods and services by relying on the creativity, skills and talents of individuals to create prosperity and employment (departemen perdagangan ri, 2008). there are 18 creative industry subsectors developed in indonesia, namely animation, architecture, design, photography, music, crafts, culinary, fashion, research and development, publishing, film, advertising, interactive games, performing arts, fine arts, information technology, television and radio, video (suparmin, roniwijaya, priyanto, & setiadi, 2017). msme have a very strategic role in the indonesian economy. one category of business scale structurally occupies a significant position. since the era of the monetary crisis, which was marked by the devaluation of the rupiah, decreasing purchasing power, uncontrolled inflation and increasing production costs, msme has been at the forefront of efforts to move the real sector. in the midst of the turmoil, most msme were able to show extraordinary performance (karya bersama fakultas ekonomi universitas surabaya dan forum daerah ukm jawa timur, 2007). data from the indonesian ministry of cooperatives and small and medium enterprises in 2019 shows that the number of msme business units is 99.9% of the total business units or 65.4 million units. msme absorb 96.92% of full employment, 89.04% of which are in the micro sector, 4.81% in the small business sector, 3.07% in the medium business sector and contribute 60% to gross domestic product (kemenkop dan umkm, 2019). strategies are needed to increase the competitiveness of msme during the covid-19 pandemic. in terms of improving their performance, msme actors are required to have qualified knowledge management and absorptive capacity. product absorption, availability of raw materials, and distribution processes have been affected by the covid-19 outbreak in msme. the conditions of the covid19 pandemic that currently make msme need special attention to increasing the competitiveness (fitriyani, sudiyarti, & fietroh, 2020). strategy in competition is obtained through developing internal and external conditions (hartanto & kholil, 2018) in line with what has been stated by istianingsih, salim, & defit (2019) that the sustainability of msme can be built by paying attention to internal and external factors. in previous research related to strategies to increase the competitiveness of msme, there were different results. it is necessary to develop the right strategy (diniaty et al., 2019). research conducted (kurdi & firmansyah, 2020) (rahmadani et al., 2021) reveals that in increasing competitiveness, the strategy to build good closeness to customers and increase product innovation. strategy in increasing competitiveness is a strategy growth by utilizing all the strengths of msme ((a. ariani & utomo, 2017); (alyas & rakib, 2017). in contrast, (narto & hm, 2020) state the alternative strategy is to maintain prices and increase product quality, a difference to (mahmudi & sodiq, 2020) states that increasing the competitiveness of msme with lower prices but still product quality. problems in the development of msme are human jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 197 208 199 resources (meliala, matondang, & sari, 2014); (andriani, astari, budhiarti, & zachary, 2017). the analysis results were carried out using the ifas-efas matrix, swot matrix and cartesian swot diagram. the strategy obtained is quadrant iv strategy, namely the st strategy, which is a strategy to utilize strength factors to overcome threat factors. its implementation is through improving product quality (anggraeni, sunarti, & mawardi, 2017). the phenomena, theories, and research gaps are disclosed above. the researchers are interested in researching strategies for increasing the competitiveness of micro, small and medium enterprises (msme) in the covid-19 pandemic condition. case study on msme creative industry kp pelintahan, sei rampah district, so that it is known what the msme creative industry kp should implement the best strategy. pelintahan is amid the covid-19 pandemic. research methods this research is a qualitative descriptive study. the research method, which is based on postpositivism philosophy, is used to examine the condition of natural objects, where the researcher is the critical instrument (sugiyono, 2012). this research provides a systematic overview of scientific information related to strategies for increasing the competitiveness of msme in the covid-19 pandemic conditions. the study was conducted at the creative industry msme located in the kp pelintahan, sei rampah district, serdang bedagai regency. the respondents who were the subjects of this study were 10 msme players in the creative industry, kp pelintahan, who have been running this business for more than ten years. sources of data in this study are primary data and secondary data. the data collection techniques used in this study were: semi-structured interviews, participatory observation, and questionnaires. this semi-structured interview aims to find more open problems, where the interviewee is asked for his opinion. researchers in the ongoing interview process need to listen carefully and take notes on what the informants say. data analysis steps in the case study (akmal, 2011), namely?: a. choose a social situation. choosing a social situation is the first step that researchers must take before going directly to conduct research. b. carry out participant observation. participant observation: at this stage, the researcher is directly involved in the daily activities of the people used as sources of research data. c. conducting observations and interviews. observation and interviews, observation is a data collection technique where researchers must observe the spaciousness directly. at the same time, the interview is a question and answer conducted by researchers with informants now to obtain information related to the problem under study. d. make descriptive observations. descriptive observation, at this stage, the researcher has not brought the problem to be studied. so that the researchers conducted a thorough exploration, doing a description of everything that was seen, heard, and felt. at this stage, the researcher also produces the first conclusion. e. perform domain analysis. domain analysis, this stage is carried out to describe all that is found in descriptive observations. f. make a focused observation. focused observation, the researcher conducts a mini-tour of compliance at this stage, namely words that have been reduced to focus on specific aspects. g. perform taxonomic analysis. a st rat egy t o p romot e t he comp etit i veness of mi cro, small and medi um enterp ri ses ( msme) duri ng t he condition of covi d 19 p andemi cs rahmadani and jefriyanto 200 after conducting focused observations, the taxonomic analysis then shows taxonomic research so that researchers can find the focus to be studied in depth. h. make selected observations. selected observation, at this stage, the researcher describes the focus found so that the research data is more detailed. i. performs a component analysis. componential analysis this analysis is a method of searching systematically related to cultural categories. after conducting this analysis, the researcher has found the characteristics, differences and similarities between types and found the relationship between one kind and another. j. perform a theme analysis. theme analysis, this analysis is based on assumptions. this analysis is conducted for researchers to find a deep understanding or hypothesis. k. cultural findings. cultural findings, after conducting a theme analysis, researchers found artistic conclusions of the research that had been done l. writing qualitative research reports. the last data analysis step is that the researcher writes a qualitative research report on the cultural findings obtained. based on the data analysis steps above, the qualitative research process, after entering the field, begins with determining a key informant who is an authoritative and trustworthy informant who can "open the door" for researchers to join the research object. furthermore, the researchers conducted interviews with informants and recorded the results of the discussions. then the attention of researchers on the thing of research and began to ask descriptive questions and analysis of the results of the interviews. based on the results of the interview, a domain analysis was conducted. in the next step, the researcher has determined the focus and carried out a taxonomic study. next, the researcher asked contrasting questions, which was followed by componential analysis. then the results of the componential analysis, the researchers found cultural themes. based on these findings, the researchers conducted a research report (sugiyono, 2012). furthermore, data collection was carried out through questionnaire techniques, using the ahp (analytical hierarchy process) method. analytical hierarchy process is a method for solving problems in making decisions in uncertain situations and with various criteria (chou & yu, 2013). ahp conducted pairwise comparisons to assess alternative measures (görener, toker, & uluçay, 2012). ahp aims to calculate the priority weight of the existing criteria. then if the results are consistent, namely cr <= 0.1, then a swot analysis can be continued (strengths, weaknesses, opportunities, threats). the swot analysis is structured to create an appropriate strategy for increasing competitiveness through weighting scores. (görener et al., 2012) revealed that the swot analysis provides a basic outline for conducting a decision situation analysis. the following is figure 1 related to competitive strategy (ariani, 2017): the strategy of an organization must pay attention to internal factors as well as external factors. internal factors are factors from within the company, and external factors are factors from outside that affect an organization. the preparation of internal factors includes an assessment of strengths and weaknesses, namely the personal values of the critical elements. meanwhile, external factors related to opportunities and threats are related to the expectations of the wider community. an organization is influenced by external factors, such as political, cultural, and legal and regulatory factors. so in formulating a strategy, these factors can influence. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 197 208 201 figure 1. competitive strategy source: haksever, et. al., 2000 results and discussion msme creative industry of kp pelintahan is a creative industry msme which is located in the kp pelintahan, sei rampah district, serdang bedagai regency, north sumatra province. the msme creative industry operated in 1980 and produced a product in a palm fibre that mr semo ran. then the effort was followed by the surrounding community in the kp pelintahan until it continues to develop until now. 80% of the livelihoods of the local community come from these creative industry business activities. creative industry kp pelintahan is an industry that manages fibres, coconut coir, wire, nets, sticks, sponges, and ropes. the products produced are household cleaning products such as fibres, coir brushes, dishwashing nets, clothespins, foot mats, palm brooms, broomsticks, mop brooms, water filters, ropes, and also produce fish grills. the market share for products produced by the creative industry kp pelintahan was initially only in the tebing tinggi area and around medan. still, now the market share includes sibolga, parapat, nias and other north sumatra areas, besides that it has also expanded beyond the province of north sumatra, namely aceh, pekanbaru, jambi, padang, bengkulu and palembang. entrepreneurs of the msme creative industry of kp pelintahan obtain products in 2 ways: producing their own goods through owned craftsmen and buying goods made by local craftsmen. where later, the handicraft products are sold to sales (distributors). the organizational structure is a schema that shows the main aspects and relationships between the parts. the organizational structure of the msme creative industry kp pelintahan can be seen in figure 2 below. where creative industry smes have craftsmen and also sales (distributors). furthermore, this sales market the msme products to shops/stalls. based on the research results found, details regarding the strengths, weaknesses, opportunities, and threats to the msme creative industry kp pelintahan can be seen. the calculation of the score on the ifas (internal factor analysis summary) is obtained from the multiplication of the weight with the rating. weights are calculated, 0.0 (not important) to 1.0 (very important). the rating starts from number 1 (below average), number 2 (average), number 3 (above average), and number 4 (very good). then the score value is obtained from the multiplication between the weight and the score. internal factors of the company external factors of the company competitive strategy personal values of the key elements society expectations company strengths & weaknesses industry opportunities and threats (economics & engineering) a st rat egy t o p romot e t he comp etit i veness of mi cro, small and medi um enterp ri ses ( msme) duri ng t he condition of covi d 19 p andemi cs rahmadani and jefriyanto 202 figure 2. organizational structure of the msme creative industry kp pelintahan source: interviews result, 2021 the following are the details of ifas (internal factor analysis summary) msme creative industry kp pelintah can be seen in these tables. table 1. internal factor analysis summary (ifas) strategic factors quality rate score strengths 1. have a business license 0,01 3,5 0,05 2. the market reach is very wide 0,16 4,0 0,64 3. have a sales force 0,25 4,0 1,00 4. raw materials are easy to obtain, and the quality of raw materials is consistent 0,06 3,8 0,21 5. business location easily accessible 0,04 3,9 0,14 subtotal 2,04 weaknesses 1. does not have a patented brand 0,02 1,6 0,04 2. limited capital 0,11 3,5 0,39 3. limitations in using technology 0,03 2,1 0,07 4. material prices 0,23 3,7 0,85 5. there is still a lack of understanding of the application of financial reports under the emkm accounting standard 0,09 2,4 0,21 subtotal 1,55 total 0,49 internal factor analysis summary table above, the total strengths is 2.04, and the total score is weaknesses 1.55. that's the way; the ifas score is obtained (internal factor analysis summary) of 0.49. based on the results of the ifas, there is a need for support from the government in the form of a one-stop service for msme to make it easier for msme to take care of all matters related to their business development. ifas can be controlled through all programs carried out by the government through related agencies, either coaching or mentoring. msme needs government support, where the government as a legal entity can develop msme. the score calculation on the efas (external factor analysis summary) is obtained from the multiplication of the weight and the rating. following are details of efas (external factor analysis summary) msme creative industry kp pelintahan can be seen in this table. msme creative industry kp pelintahan crafsment sales store consumer jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 197 208 203 table 2. external factor analysis summary (efas) strategic factors quality rate score opportunities 1. ease of transaction 0,06 3,7 0,23 2. high consumption power of the community towards the need for household cleaning tools 0,13 4,0 0,53 3. government assistance program 0,03 3,2 0,08 4. keep up with the times 0,06 3,5 0,22 5. easy government bureaucracy 0,02 2,4 0,05 subtotal 1,11 threats 1. in general, economic conditions are felt to be difficult amid the conditions of the covid-19 pandemic 0,30 4,0 1,20 2. the inflation rate is always increasing 0,04 3,0 0,12 3. difficult to get third party funding with low interest 0,07 3,4 0,22 4. prone to fraud 0,26 4,0 1,04 5. security threat 0,03 2,0 0,06 subtotal 2,65 total -1,54 from table 2, it is known that the total opportunities are 1.11, and the total score is threats 2.65. with this obtained an efas (external factor analysis summary) score of -1.54. the results of the efas show that msme still has shortcomings in getting government programs, from the many problems msme can be used as programs by the government to support. of course, all the opportunities that exist must be synchronized with the latest economy. due to different economic conditions, various treatments are needed. the need for a new program that synergizes with economic conditions. especially in the current pandemic economic conditions, where all industry players feel the impact of the spread of covid-19. figure 3. swot position matrix in line with the research results (setiawan et al., 2018), applying a dieresis strategy. then from figure 3 the swot matrix above, a system can be formulated to increase the 1 2 -1 -2 3 3 1 2 3 -1 -2 -3 s w o t a st rat egy t o p romot e t he comp etit i veness of mi cro, small and medi um enterp ri ses ( msme) duri ng t he condition of covi d 19 p andemi cs rahmadani and jefriyanto 204 competitiveness of the msme creative industry kp pelintahan following the internal and external conditions of msme, namely as follows: table 3. matriks swot msme creative industry kp pelintahan ifas efas strengths (s) 1. have a sales force 2. vast market reach 3. raw materials are easy to obtain, and the quality of raw materials is consistent 4. easily accessible business location 5. have a business license weaknesses (w) 1. raw material prices increase 2. limited capital 3. there is still a lack of understanding of the application of financial reports under sakemkm 4. limitations in the use of technology 5. does not have a patented brand opportunities (o) 1. high power consumption of the community towards the need for household cleaning tools 2. ease of transactions 3. keep up with the times 4. government assistance programs 5. easy government bureaucratic system s-o strategy 1. take advantage of sales and a vast market share to increase product sales, which takes advantage of the high power consumption of household cleaning tools. 2. utilizing readily available raw materials and consistent quality in producing products that keep up with the times. w-o strategy 1. increase the purchasing power of the public again for the msme creative industry kp pelintahan products by taking advantage of the ease of transactions carried out. 2. developing products that follow the developments of this modern era. 3. existing government assistance is used as best as possible to increase business capital. threats (t) 1. in general, economic conditions are felt to be difficult amid the requirements of the covid-19 pandemic 2. prone to fraud 3. difficult to get funding from third parties with low interest 4. the inflation rate is constantly increasing 5. security threats strategi s-t 1. advantage of sales take as a distributor and take advantage of a vast market share amid the conditions of the covid-19 pandemic. 2. take advantage of business locations that are easily accessible so that investors can quickly enter the field to see the condition of the msme creative industry kp pelintahan. strategi w-t 1. increase understanding in preparing business financial reports so that third parties can quickly provide soft loans and impact increasing business capital. 2. increase understanding of the use of technology (e-commerce) to help market products in the midst of the covid-19 pandemic. based on the swot analysis above, internal factors, the biggest strength of the creative industry msme kp pelintahan is having a sales force (sales) with a score of 1.00, and the highest weakness is the price of raw materials rising with a score of 0.85. while external factors, the most significant opportunity is the increased public consumption power for household cleaning tools with a score of 0.53. the highest threat is that general economic conditions are difficult in the covid-19 pandemic with a score of 1.20. analysis of the effectiveness of marketing strategies shows a significant increase (purnomo & hadi, 2018). in line with the research conducted (rahmadani et al., 2021) (mulyana et al., 2021) (raharja & natari, 2021), marketing strategy through the use of technological advances is a "diamond" step during the covid-19 pandemic by implementing digital marketing., swot analysis as a strategy to increase competitiveness needs to be re-evaluated to form good performance from within and from outside (mashuri & nurjannah, 2020). jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 197 208 205 the best strategy that the msme creative industry kp pelintahan can apply is a swot analysis, namely the strategy strengths-threats. st strategy is to harness the power of the sales force. currently, they can market msme creative industry products in almost one island of sumatra, except for lampung, which was initially only in the city of tebing tinggi and the surrounding medan. the salesforce owned by the msme creative industry kp pelintahan is a force during the current covid-19 pandemic. in the requirements of the covid-19 pandemic with a role sales, the products of the msme creative industry kp pelintahan could still be marketed. another strategy is to take advantage of the location of the msme creative industry kp pelintahan, which is easy to access so that investors can easily visit the business location and are sure to provide funding. in line with research results (sutanto & sudantoko, 2012), business actors are still low in access to credit. conclusions and suggestion the strategy to increase the competitiveness of msme during the covid-19 pandemic, which was carried out through the ahp (analytical hierarchy process) method, then continued with a swot analysis, which is the results of a swot analysis conducted on msme creative industries in kp pelintahan is in quadrant ii. msme creative industry kp pelintahan must be able to take advantage of strength to minimize existing threats. the primary strategy for increasing competitiveness amid the conditions of the covid-19 pandemic is a diversification strategy by utilizing the strength of sales (force) owned to market msme products for the creative industry kp pelintahan, where the market share reaches almost one island of sumatra, except lampung. easy-to-obtain raw materials and consistent quality are also the strengths of the msme creative industry kp pelintahan that need to be improved again. in addition, it utilizes a business location that is easily accessible so that investors can easily review the field to see the condition of the msme creative industry kp pelintahan. not only that, but the msme creative industry kp pelintahan can also take advantage of all their strengths to overcome existing threats. based on the results of this study, suggestions that can be given to msme are that the final results of this study can be used as a reference in making decisions to improve the competitiveness of msme in kp pelintahan, sei rampah district, serdang bedagai regency. for further research, expand the object and scope of study to provide even more significant benefits where the limitation of this research is that it only examines the msme creative industry kp pelintahan. a st rat egy t o p romot e t he comp etit i veness of mi cro, small and 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(2020). sri mulyani: corona beri 3 dampak besar ke ekonomi indonesia. retrieved from https://www.liputan6.com/bisnis/read/4292763/sri-mulyani-corona-beri3-dampak-besar-ke-ekonomi-indonesia jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 285 the effect of good corporate governance and financial distress on real earnings management santi yopie1), erika2) accounting department, economic faculty, universitas internasional batam, batam 1,2) santiyopie.uib@yahoo.com1), erikaatann@gmail.com2) abstract this research aims to analyze the effect of good corporate governance and financial distress on real earnings management. the sample in this study is a manufacturing company listed on indonesia stock exchange for the 2016-2020 period. data collection in this study was carried out using secondary data taken from the company's financial statement. the data were analyzed and tested using the spss 25 program to test descriptive statistics and outlier tests. the smart pls 3.0 program was used to test validity and reliability, test quality indexes, and test hypotheses. the results of this study indicate that institutional ownership has a significant effect on real earnings management, managerial ownership has no significant effect on real earnings management, family ownership has no significant effect on real earnings management, the audit committee has a significant effect on real earnings management, audit quality has a significant effect on management. financial distress has a significant effect on real earnings management. the moderating variable in this study proves that family ownership has no significant effect on real earnings management which is moderated by political connections. keywords: real earnings management; institutional ownership; managerial ownership; family ownership; audit committee; audit quality; financial distress; political connections. *corresponding author : email: santiyopie.uib@yahoo.com doi: https://doi.org/10.33369/j.akuntansi.11.3.285-306 introduction earnings management is an act of manipulating financial statements that have often been heard by exaggerating profits or minimizing profits (santoso, 2021). the case allegedly carried out earnings management by pt tiga pilar sejahtera food tbk in 2017. in this case, it was found that there was manipulation of the recording of financial statements on receivables where the receivables were overstated by reaching idr 1.4 trillion, inflation funds worth idr 4 trillion, revenue inflation of idr 662 billion, ebitda inflation of idr 329 billion and there is a flow of funds of idr 1.78 trillion to management (wareza, 2019). pt tiga pilar sejahtera food also noted six distributors as third parties who have the context of investor protection. if a problem occurs, the third party is responsible. at the same time, the six distributor companies are affiliates (mahadi, 2021). in the financial statements, information about company profits can be seen. financial statements are the information needed by decision-makers (such as investors and creditors) to decide whether they can invest in the company. managers in the company must take action so that the company's financial statements are presented perfectly (ningsih, 2015). therefore, the reported earnings information must be presented in a quality and related to cash flow. the attitude taken or taken by the company to generate good profits is earnings management. earnings management is an administration which in the process of making financial statements is needed by outside parties because it affect earnings reporting. management can use methods by making or creating regulations that speed up or slow down expenses and revenues, so the company's profits are according to company desired (dwiyanti & astriena, 2018). the occurrence of earnings management due to the managers in the company who use https://doi.org/10.33369/j.akuntansi.11.3.285-306 the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 286 the strategy of accounting in recording profits plunged the financial statements, resulting in financial information conforming to the actual circumstances. earnings management is always judged negatively because it presents financial information that is not in the right condition. this situation is due to the relationship of management with shareholders as well as interested parties collide or collide with each other. the management side expects a relatively high bonus by increasing or increasing the company's profits, while shareholders try to lower its profits to attract their shares back (ningsih, 2015). earnings management is divided into two approaches, namely real earnings management and accrual earnings management (yulaeli, 2018). research by ningsih, (2015) results that managers prefer to do real earnings management than accrual earnings management. it is proven that is more difficult for auditors to find. companies operated by family ownership structures or family business groups more likely to carry out earnings management actions. this situation causes a decrease in the quality of company earnings or an increase in the quality of company earnings by non-controlling and controlling shareholders. good corporate governance arises because the relationship between agents and principals is not good. this unfavourable relationship is triggered by reasons that information is not strong enough, leading to information asymmetry that may be affected by earnings management (hidayanti & paramita, 2014). the principle of good corporate governance is a new pattern that can motivate the provision of bonus compensation to encourage management to manipulate the accounting numbers contained in the financial statements. to minimize conflicts with the parties concerned, financial reports prepared with accounting numbers are needed. the method used to control agency costs is through good corporate governance. corporate governance is a rule that can regulate or coordinate the relationship between management, shareholders, government, creditors, employees and other external and internal stakeholders relating to the rights and obligations to control the company. there are four main factors to increase shareholder welfare and professionalism without leaving the interests of shareholders— responsibility, transparency, fairness, and accountability (susanto & pradipta, 2016). institutional ownership has the resources, capabilities, or opportunities to monitor, influence, and control managers' decisions in the company. similarly, the literature shows that managers of highly concentrated firms have the opportunity to be closely monitored (yulaeli, 2018). if most company ownership is in the hands of a few people, then the company is highly concentrated. the fewer people who own many shares, the more reasons they should focus on investing and thus monitoring the management of company affairs (farouk & bashir, 2017). institutional ownership is the structure of the shareholders owned by the institution. institutional ownership has an important task in a company (setiawati & lieany, 2016). this role can control the management consisting of shareholders and managers. institutional ownership can minimize disputes between shareholders and managers. the presentation of share ownership by the institution will impact the process of preparing the company's financial statements, which is impossible in the absence of earnings management. institutional ownership usually plays a role in monitoring a company that ensures an increase in shareholder wealth due to a large investment in the company. setiawati & lieany (2016) shows research on the significant negative effect of institutional ownership on real earnings management. this situation shows that institutional ownership is the largest shareholder who can monitor the company's operations and limit managers to profit from themselves, so managers are not relaxed in manipulating real profits generated by the company. this research are in line with susanto & pradipta (2016) research. then it can be formulated into the following hypothesis: h1: institutional ownership has a significant negative impact on real earnings management. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 287 shareholders can pressure managers to increase company profits, thereby achieving market value and because of this pressure, manager carry out earnings management. managerial ownership can equalize the interests of managers and company investors because the manager is the manager and owner of the company. managerial ownership is the ownership structure owned by company managers. there are many owners of the company's shares, one of which is owned by the manager. the company manager confirmed this action. this arrangement is because the manager's ownership determines policies and decisions related to forming financial statements following applicable standards (hidayanti & paramita, 2014). when a company has managerial ownership, it reflects the distribution of company power between managers and shareholders. hidayanti & paramita (2014) shows research on the significant positive impact of managerial ownership on real earnings management. it shows a higher managerial ownership structure will not change management's opportunistic attitude and behaviour on its real earnings management. this research are in line with kamardin (2014) research. then it can be formulated into the following hypothesis: h2: managerial ownership has a significant positive impact on real earnings management. family ownership in companies can affect the quality of financial reports because families usually occupy or hold important positions in the company which causes family companies to be compelled to report higher profits than non-family companies. the increasing concentration of family ownership, the higher the earnings management actions taken. companies with family members have their own characteristics, namely the involvement of members and the role of families in running or managing the company. the ownership structure is very important because of the problems caused by the company's breakdown of ownership and management. the important factor is family. the family is the controlling shareholder which causes the alignment of the interests of all family shareholders to lead to long-term management and is more concerned with the company's image. therefore, the family is an important factor in quality earnings information. yulaeli (2018) and ghaleb, kamardin, & tabash (2020) show research on family ownership's significant negative effect on real earnings management. because family is the controlling shareholder, the owner of the company can easily supervise the manager better. with the presence of family shareholders can focus more on long-term investment than other shareholders. company owners also tend to focus on the company's reputation to build good relationships with third parties. then it can be formulated into the following hypothesis: h3: family ownership has a significant negative impact on real earnings management. the audit committee is an important person in a company. the committee is called the eyes and ears of the board of commissioners in monitoring industry operations. the creation of effective monitoring in the company intersects with the amount of resources owned by the audit committee (wicaksono, pambudi, & miftah (2016). effective monitoring can prevent or reduce management from giving bad grades of financial reports. the characteristics of a good audit committee can affect the efficiency of the audit committee in carrying out its duties. for management to be more careful in carrying out company activities, real earnings management actions can be avoided in preparing company financial statements (kharashgah, amran, & ishak, 2019). haji-abdullah & wan-hussin (2015) audit committee is measured by the size of the audit committee, audit committee meetings, audit committee independence and audit committee expertise have a significant negative impact on real earnings management. this research are in line with research by wicaksono et al., (2016) which resulted in significant the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 288 negative ties on real earnings management. then it can be formulated into the following hypothesis: h4: audit committee has a significant negative impact on real earnings management the quality of financial statements is also an important factor in a company in terms of presentation, delivery, and so on to attract or trust investors. with this goal, the company will carry out earnings management. the quality of the financial statements will attract investors to invest in the company if it is good. one of them is audit quality which shows the auditor's ability to manage the company's financial information. the auditor's ability is always seen because it can weaken the quality of the company's financial statements. boedhi & ratnaningsih (2017) research shows a significant positive on real earnings management. this situation proves that good quality auditors will encourage companies to bring out real earnings management. this research aligns with lestari & aeni (2019) which shows a significant positive effect on real earnings management. then it can be formulated into the following hypothesis: h5: audit quality has a significant positive impact on real earnings management in the financial statements can be seen how the condition of the financial statements. companies that are in financial distress will also carry out earnings management. financial distress is not a new thing to hear, especially in a company. companies experiencing financial distress are natural but not on an ongoing basis. there are times when finances are stable. financial distress shows that the company is experiencing financial distress gradually and leads to bankruptcy (muljono & suk, 2018). companies that are in financial distress will carry out profit management both from excessive product production, reducing expenses from sales, general and administrative expenses that can increase or decrease profitability. muljono & suk (2018), yulaeli (2018), and feldo, rinaningsih, & yuliati (2019) research shows a significant negative impact between financial distress and real earnings management. companies with negative earnings are prefer to carry out earnings management, namely by lowering profits and then being recognized as current expenses so that in the next period an increase in company profits can be seen, so that investors who view the financial statements will assume that the company has recovered from financial distress. h6: financial distress has a significant negative impact on real earnings management everyone must have good relations with friends, family, relatives and so on. the political relationship is a relationship related to the state. political relationships tend to influence the influence of family ownership on earnings management (ghaleb et al., 2020). family plays an important role in a family because the family holds an important position in a company. political relationships can have good and bad results as well as a person's reputation. the more famous the better because of the many connections to people. research by braam, nandy, weitzel, & lodh (2015) and apriyani et al., (2019) research shows a significant positive impact on real earnings management. it proves that politically connected companies can replace accrual to real earnings management due to public monitoring, which causes detection risk to increase so that politically connected companies prefer to carry out real earnings management because it is less detectable. then it can be formulated into the following hypothesis: h7: family ownership has a significant positive impact on real earnings management, moderated by political connections. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 289 from the description above, it can be described as a framework of thought as follows: figure 1. research conceptual framework research methods this research method used is the use of quantitative data. the subject of quantitative research is the use of one or more types of data whose purpose is to develop pre-existing research. the use of a descriptive approach because later it will produce descriptive data which basically uses a deductive-inductive approach. quantitative methods are designed to test hypotheses, establish facts, prove relationships between variables, pass on descriptive statistics, and estimate results. research models that use quantitative methods tend to be standardized, formal, structured and designed in such a way beforehand. this study also uses data with the type of collection time series, because the data used for research is over one period from 2016 to 2020. assessment in terms of the characteristics of the problem, this study is included in a causal comparative study (causal-comparative) where the characteristic type is to find a causeand-effect relationship between variables where the assessment is done by comparing the variables. while historical research because the data collected and used on the object of this research is data, time series which means that it has happened in the past. the population are manufacturing companies that listed on the indonesia stock exchange in 2016-2020. the secondary data from the company's financial and annual reports on idx or the company's official website. the procedure for collecting data is literature study and documentation. literature and documentation studies are used to obtain quantitative data from the financial statements. the research sample must have the following provisions: 1. manufacturing company listed on the indonesia stock exchange. 2. manufacturing company that ipo before 2016. 3. manufacturing company that have complete financial statements. analyzing data is the act of searching for information that can be useful to many people. the method in analyzing the data is needed to fulfill the question statement or to evaluate the institutional ownership (x1) managerial ownership (x2) family ownership (x3) audit committee (x4) audit quality (x5) financial distress (x6) real earnings management (y) moderating variable: political connections control variables: size lev roa mtbv the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 290 assumptions that have been put forward. pls is an equation model derived from structural equation modeling (sem) with a variance or component-based sem approach. the data analysis method in this research is used partial least square (pls). in the pls method, the data is distributed free of charge without certain assumptions (categorical, interval, ratio, nominal and ordinal). pls also uses random multiplication or bootstrap, where the assumption of normality is not an obstacle for pls. in addition, pls not required the use of minimum sample size in research, including even smaller sample sizes, can still use pls. sem is a useful technique to cover the weakness of the regression technique. sem is divided into two methods: covariance based sem (cbsem) and methods variance based sem or pls. pls is a powerful study review technique because it is not based on many assumptions. pls is classified as a non-parametric type because it does not require a normal distribution of the pls modeling data. the weight estimate is used as a form of the latent variable score element obtained based on the outer model (measurement model as the relationship between the indicator and its construct) and the inner model (structural model as a link to latent variables) is determined. the target of using pls is to make assumptions. in making these assumptions, it is by estimating the correlation between variables, sso that the value of the latent variable is obtained which will help researchers in making predictions. the result is the residual variance of the dependent variable which has been minimized. the latent variable is linear from the number of parameters. the evaluation of the limitations obtained using pls is divided into the following types of categories: the first category is weight estimates which are useful for making estimates of latent variable scores. the second category is path estimation, which is a path estimate that reflects the variables connected to the latent variable with between latent variables and their indicator blocks (loading). operational definition and variable measurement institutional ownership institutional ownership is shares owned or purchased by institutions. the institution in question can be local or foreign. these institutions consist of mutual fund companies, insurance companies, pension funds, and other institutions in the form of companies. institutional ownership in this study uses the ratio of issued shares and is ownership by institutions divided by total outstanding shares (setiawati & lieany, 2016). managerial ownership managerial ownership can influence the nature of decisions and thus affect the development of the company. managers favour their personalities such as salary increases or status, because managers are generally consumptive and productive. managerial ownership in this study uses the ratio of issued shares and is the ownership by managerial members divided by total outstanding shares (hidayanti & paramita, 2014). family ownership an important factor in a company is the family because the family usually holds important positions or positions. family ownership in this study uses the ratio of issued shares and is owned by family members divided by total outstanding shares (ghaleb et al., 2020). audit committee 1. audit committee size the size of the audit committee uses the number of audit committee members (kharashgah et al., 2019). jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 291 2. independence of the audit committee the independence of the audit committee is determined by bapepam lk (2012), as follows: a. people who are not in a legal consulting firm, public accounting firm, party providing insurance services or public appraisal service office, appraisal services, non-insurance services and other consulting services to issuers or related public companies in the last 6 months, b. except for independent commissioners, ka members are not persons who have worked or have the right to control, plan, supervise or lead the activities of issuers or public companies within the last 6 months. c. does not own shares indirectly or directly in issuers or public companies. d. has no affiliation with members of the directors, major shareholders or board of commissioners of the issuer or public company. e. does not have a good business relationship indirectly or directly related to the business activities of the public company or issuer. 3. expertise of the audit committee following the provisions of the minister of state regarding bumn (no. per12/mbu/2012 and bapepam lk (2012)), the audit committee member is at least 1 person and must meet the following: requirements: accounting education background or expertise in finance. the two regulations do not describe the characteristics of audit committees with accounting education or financial expertise. according to the sec definition in iai (2015), financial experts have education and experience, including treasurer, head of accounting, public accountant, auditor or other experience with similar functions. 4. audit committee meetings measurements of audit committee meetings use the number of meetings or meetings held within a period of 1 period (kharashgah et al., 2019). audit quality the auditor must be able to detect material errors in financial statements. the quality of good financial statements describes a good auditor. audit quality is an effort or ability of the auditor to catch material misstatements and report these errors simultaneously (boedhi & ratnaningsih, 2017). audit quality is measured using a dummy variable equal to '1' if a company employs big 4 auditors and '0' otherwise. the big 4 audit firms mentioned are as follows: 1. deloitte firm 2. pwc firm 3. ernest & young firm 4. kpmg firm financial distress finance is an important factor in the company. with stable finances, the company will easily run the company, otherwise if the company's finances are unstable, it will be difficult to run the company's operations. financial distress reflect the company's inability to pay off its obligations (melinda & widyasari, 2019). the financial distress of this study was measured using the altman model or the so-called altman z-score formulated as follows: 𝑍𝑠𝑐𝑜𝑟𝑒 = 1,2 ( 𝑊𝐶 𝑇𝐴 ) + 1,4 ( 𝑅𝐸 𝑇𝐴 ) + 3,3 ( 𝐸𝐵𝐼𝑇 𝑇𝐴 ) + 0,6 ( 𝑀𝑉𝐸 𝐵𝑉𝐿 ) + 1,0 ( 𝑆𝐴𝐿𝐸𝑆 𝑇𝐴 ) ………..1) the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 292 description: wc = working capital ta = total assets re = retained earnings ebit = earnings before interest and tax mve = market value of equity bvl = book value of liabilities real earnings management rem is defined as an act of manipulation or management action that drifts away from business provisions to meet nominal income. it detects that there is a real manipulation of activities by examining cash flow from operations or cash flow operations (cfo), production costs (prc) and discretionary costs (die), found consistent evidence that companies try to avoid losses by offering discounts for increasing sales, exaggerating manufacturing to minimize the cost of goods sold and reducing discretionary costs aggressively to lower margins (ghaleb et al., 2020). thus, to detect real earnings management, three methods are used, namely as follows: 1. sales manipulation ningsih (2015) sales manipulation is an action taken by a company to get temporarily increase sales by providing discounts, excessive goods and longer terms. actions taken inadvertently will affect profits thereby increasing profits and cash flow (khuong, ha, & thu, 2019). cash flow from operating activities is calculated as the residual or residual value of the calculation and is referred to as acfo (abnormal cash flow from operations) with a small acfo indicating high real earnings management. sales manipulation is formulated as follows: 𝐶𝐹𝑂𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 = 𝛽1 ( 1 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝛽2 ( 𝑆𝑎𝑙𝑒𝑠𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝛽3 ( ∆𝑆𝑎𝑙𝑒𝑠𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝜀𝑡 ………2) description: cfot = cash flow operations period t. assetst-1 = total assets of the previous year. salest = total sales in period t. ∆salest = change in total sales minus the previous year's sales. 2. overproduction production is an activity that creates new products or adds quality to goods to meet needs (adiguzel, 2013). companies can produce or manufacture excess products because this action can lower the cost of goods sold. production costs are calculated as the residual value of the calculation and are called aprc (abnormal production level). a large aprc indicates high real earnings management. this method can reduce cogs and increase profits (ningsih, 2015) is formulated as follows: 𝑃𝑅𝐶𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 = 𝛽1 ( 1 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝛽2 ( 𝑆𝑎𝑙𝑒𝑠𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝛽3 ( ∆𝑆𝑎𝑙𝑒𝑠𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝛽4 ( ∆𝑆𝑎𝑙𝑒𝑠𝑡−1 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝜀𝑡 ………3) description: prct = sum of changes in inventory (∆inv) and cost of goods sold (cogst) at time t. assetst-1 = total assets of the previous year. salest = total sales in period t. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 293 ∆salest = change in total sales minus the previous year's sales. ∆salest-1 = change in sales related to sales of tofu in advance. 3. discretionary cost reduction discretionary costs can be reduced or increased according to the company's decision (farouk & bashir, 2017). the discretionary costs are the sum of general and administrative expenses, research and development expenses, advertising expenses, and selling expenses. examples of discretionary costs are training costs, advertising costs, maintenance costs and so on. the company minimizes these reported costs to increase revenue. discretionary costs are calculated as the residual or residual value of the calculation and are called adie (abnormal discretionary expenses) with a small adie indicating high earnings management. discretionary costs are generally paid in cash, this reduces or decreases cash outflows and has a positive effect on operating cash flows formulated as follows: 𝐷𝐼𝐸𝑡 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 = 𝛽1 ( 1 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝛽2 ( 𝑆𝑎𝑙𝑒𝑠𝑡−1 𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1 ) + 𝜀𝑡 ………4) description: diet = discretionary costs during period t. assetst-1 = total assets of the previous year. salest-1 = total sales in the previous year. company size is a size in the form of small or large in the company monitored from its assets. firm size in this study uses the natural logarithm of total assets (ghaleb et al., 2020). leverage is used to measure company assets that are financed with long-term debt. leverage estimates total debt divided by total assets (ghaleb et al., 2020). return on assets (roa) in this study uses total net income divided by total assets. companies that manipulate earnings tend to be motivated to improve company performance to make it look good (ghaleb et al., 2020). market to book value of equity (mtbv) in this study uses the market value of shares or market capitalization divided by the book value of shares or total equity for the period (ghaleb et al., 2020). political connections the moderating variable of this research is political connection. political relations can be used as the supporting indicators of a company. in this study, political connection is used as a moderating variable. political connections can weaken or strengthen a company because of that reputation (chandra, 2021). it is stated that there is a political connection if: 1. one director or board of commissioners arranges positions as a member of the state parliament/high state official (government cabinet), state institution official, and member of a political party. 2. there is one of the director or board of commissioners as a former high-ranking official or politician. 3. one of the owners/founders of the company or controlling shareholder is a government official / former government official and politician. 4. there is one of the director, commissioners, owners, or shareholders who have close relationships with politicians, political parties, government officials or former government the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 294 officials. to limit subjectivity, close relationships in this study were determined according to family relationships and cases where close relatives or friends with politicians. results and discussion the table presented below shows 192 companies listed on the idx during the 2016-2020 period. during that period, there were also 49 companies whose ipos after 2016, and there were eight companies whose financial statements were not available, there was 1 company whose company withdrew from the idx. thus the companies that realize the requirements to be researched are 134 companies with a total data sample of 670 data and there are 107 data outliers so that the data that can be studied reaches 563 data samples that can be studied. this study uses independent variables, namely institutional ownership, managerial ownership, family ownership, financial distress and audit committee. while the dependent factor is real earnings management. the control factors are leverage, return on assets, company size, and market to book value of equity. table 1. sample selection criteria no description samples 1 manufacturing company listed on the idx 192 2 ipo after 2016 (49) 3 incomplete financial statements (8) 4 delisting from idx (1) total 134 descriptive statistics the table below displays descriptive statistics for regression such as dependent, independent, moderating, and control variables. the table presents the entire sample for descriptive statistics, including minimum, maximum, standard deviation and mean values. table 2. descriptive statistics variable n. min max mean standard deviation rem 563 -1.071 1.091 0.024 0.317 ki 563 0.000 1.000 0.737 0.238 km 563 0.000 0.482 0.039 0.084 kf 563 0.000 0.513 0.037 0.092 ac size 563 3.000 4.000 3.036 0.185 ac meet 563 0.000 22.000 5.801 3.360 ac ind 563 2.000 4.000 3.021 0.222 ac exper 563 0.000 4.000 2.075 0.794 kk 563 -7.388 27.680 3.313 3.863 size (idr 000.000) 563 89.328 295.830.000 9.901.154 25.013.202 lev 563 0.065 2.147 0.495 0.296 roa 563 -0.401 0.921 0.037 0.101 mtbv 563 -8.540 20.594 1.555 2.004 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 295 the minimum real earnings management (rem) figure of -1,071 is found at pt akasha wira international tbk. the maximum number shows 1,091 found at pt. alakasa industrindo tbk and the average value shows 0.024 with a standard deviation of 31.7% which means that the average company performs earnings management actions on real activities in the company. we have often heard of earnings management and many companies do it so that it is expected to be further raised to get bonuses. for institutional ownership (ki) as measured by the percentage of share ownership of institutional companies from 563 samples that have a minimum score of 0.000 or 0%, the maximum value of 1,000 or 100% is found at pt lion metal works tbk, the average number is 0.737 or 73.7% in the standard 23.8% deviation. this situation shows that there are companies whose share ownership is not owned by institutions called 0%. the average number is greater than the standard deviation, which means that the change between the maximum and minimum figures during the observation period is small or there is no relatively small gap between the lowest and highest institutional ownership. managerial ownership (km) shows a minimum number of 0.000 or 0%, the maximum number shows 0.482 or 48.2% is found in pt ultra jaya milk industry & trading company tbk, which means that the management has a lot of shares so that managerial ownership is high. the mean value shows 0.039 or 3.9% with a standard deviation of 8.4%. this shows that there are companies whose shares are not owned by managers and companies whose shares are owned by company managers. family ownership (kf) shows a minimum value of 0.000 or 0%, the maximum number shows 0.513 or 51.3% taken by pt intanwijaya internasional tbk for 2020 and the average value shows 0.037 or 3.7% with a standard deviation of 9.2%. this situation indicates that there are companies whose shares are not owned by the family, namely 0% and there are companies whose share ownership is also owned by the family. audit committee (ac) is measured by ac size, ac meetings, ac independent, and ac expertise. ac size (ac s) displays a minimum number of 3, a maximum number of 4, the average number shows 3,036 and a standard deviation of 0.185. this situation shows that companies do not have audit committee members and have audit committee members. generally from the sample, many trains consist of 3 people so that on the average value we can see it too. based on the financial services authority regulation no. 55 / pojk.04 / 2015, the total number of people who must be on the audit committee in each company has been determined. in particular, the regulation stipulates that the number of audit committees must be a minimum of 3 (three) persons which an independent commissioner must chair. this situation shows that on average, all companies have ka of 3 people. ac meeting (ac m) displays a minimum score of 0, a maximum number of 22, an average of 5,801 and a standard deviation of 3,360. this situation shows that companies hold meetings and some that do not hold meetings within a year. on average, companies that hold audit committee meetings are 5-6 times a year in the sample. some companies do not disclose the number of audit committee meetings in the annual report. the financial services authority regulation no. 55 / pojk.04 / 2015 explains that the ac is expected to hold regular meetings at least once every three months. this is done to increase the effectiveness in carrying out the monitoring function. ac independence (ac i) displays a minimum score of 2, a maximum score of 4, an average number of 3,021, and a standard deviation of 0.222. this situation proves that there are companies whose audit committee members are independent and some are not. on average in the company, because there are three audit committee members, it inadvertently affects the independence of the audit committee of 3 people. according to the regulations in indonesia, the chairman of the audit committee is an independent commissioner and members of the the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 296 company's audit committee are parties who are not affiliated with the company, which means that the audit committee is an independent member from outside the company. ac expertise (ac e) shows a minimum score of 0, a maximum score of 4, an average value of 2,075 and a standard deviation of 0.794. this situation proves that the expertise of ka members in the field of accounting and finance on average, each company has 2 people who have experience working in these fields. for the variable of financial distress (kk) shows a minimum value of -7,388 owned by pt panasia indo resources tbk. the maximum value indicates the value of 27,680 is found at pt hanjaya mandala sampoerna tbk. the average value shows 3,313 which proves that the sample in the study is included in the save zone with a standard deviation of 3,863. this proves that there are companies experiencing distress and there are not distressed in terms of the save zone or gray area. from here it can be seen, the prediction of the bankruptcy of a company. for the company size variable (size), which uses the measurement of company assets presented in the table is millions of rupiah. the maximum amount is idr 295,830,000,000,000 owned by pt astra international tbk, the minimum amount is idr 89,327,328,853 owned by pt primarindo asia infrastructure tbk. the average number shows 9,901,154,936,807 with a standard deviation value of 25,013,202,406,256 indicating that the standard deviation of variation is low. leverage (lev) displays an average number of 0.495 which indicates the average amount of company assets financed by debt is 49.5%. the lowest number from the test results is 0.065 which pt inti agri resources own. the highest value from the test results, which is 2,147, is owned by pt argo pantes tbk with a standard deviation of 0.296, which means that the standard deviation is highly variable. return on assets (roa) displays a minimum score of -0.401 owned by pt keramika indonesia assosiasi tbk. a maximum number of 0.921 owned by pt merck tbk. the average amount is 0.037 with a standard deviation is 0.101. it shows that the percentage of profits obtained by the company with its assets. market to book value of equity (mtbv) showing a minimum number of -8,540 is found in pt century textile tbk. the maximum value of 20,594 is found at pt hanjaya mandala sampoerna tbk. the average number is 1,555 with a standard deviation of 2,004. this situation proves that the company's growth prospects are stated in market price which are considered to be included in the stock price. the average number is lower than the standard deviation, which means that there is a high variation between the maximum and minimum numbers during the observation period. table 3. statistic descriptive dummy variable variable category total percent audit quality 1.: big 4 230 40.9% 0 : non big 4 333 59,1% politic connections 1 : connection 234 41.6% 0 : no connection 329 58,1% it can be seen that the audit quality variable (aq) is categorized into 2 categories, namely kap big 4 and non-kap big 4. it can be concluded that 230 data or as much as 40.9% of data use the services of kap big 4. a total of 333 data or 59.1% of data do not use services of kap big 4. this situation proves that kap big 4 is less than non kap big 4. political connections (pc) are divided into two, namely, there are connections and there are no political connections. it can be concluded that there are 234 data whose members have political connections or 41.6% and as many as 329 data whose members have no connection or 58.4%. this situation proves that the political connections in companies are greater than those without political connections. jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 297 outer model evaluation measurement model or external model shows how each parameter block is related to its latent variable. in the analyzed model, the correlation between latent variables and their parameters is determined by analysing the external model or measurement model. this process is carried out to find out that the indicators or research constructs have met the criteria of validity and reliability. the outer model is divided into 2 tests, namely validity and reliability. convergent validity convergent validity is carried out to measure the accuracy of indicators in displaying latent variables. this test can be tested by looking at the outer loadings and average variance extracted (ave) values. if the correlation of individual reflection measurement with the construct to be measured by looking at the outer loading with a value > 0.60 and the ave has a value > 0.5, it is considered to have met the criteria of convergent validity. according to chin (taken by imam ghozali), an outer loading figure of around 0.50–0.60 is acceptable. table 4. loading factor var ki km kf ac s ac m ac i ac e aq kk rem kp kf*kp ki 1.000 km 1.000 kf 1.000 ac s 0.819 ac m 0.674 ac i 0.877 ac e 0.129 aq 1.000 kk 1.000 rem 1.000 kp 1.000 kf*kp 0.944 from the test results, each indicator has a high relationship with each construct because outer loadings explain the index's strength that affects each construct (latent variable) except audit committee expertise 0.129 is not enough. from the test results to show the value of ave on this model already meets the criteria of convergent validity because the value ave on this study has been worth > 0.5, except for the audit committee variable whose value is < 0.5, which is 0.489, so this variable does not meet the criteria. the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 298 table 5. average variance extracted (ave) discriminant validity discriminant validity relates to the principle that different indicators should not have high values. there are 3 criteria for this test where if it is fulfilled then the data has met the discriminant validity criteria. these criteria include cross loading which requires that the indicators must be united on each variable with a minimum value of 0.7. table 6. cross loadings ki km kf ac aq kk rem pc kf*pc size lev roa mtbv ki 1.000 -0.429 -0.431 -0.230 0.277 0.100 -0.046 -0.002 0.032 0.100 -0.027 0.049 0.048 km -0.429 1.000 0.861 -0.017 -0.094 -0.021 -0.076 -0.025 0.023 -0.163 -0.047 0.030 0.018 kf -0.431 0.861 1.000 -0.023 -0.064 0.010 -0.094 -0.063 -0.122 -0.117 -0.140 0.055 0.060 ac s -0.177 -0.017 -0.014 0.900 0.075 0.022 -0.082 0.208 -0.047 0.213 -0.032 -0.002 0.085 ac m -0.178 0.004 -0.014 0.674 0.067 -0.049 -0.067 0.106 0.035 0.172 0.056 0.014 -0.015 ac i -0.191 -0.001 -0.001 0.821 -0.015 -0.053 -0.042 0.179 -0.032 0.099 -0.030 -0.053 -0.029 ac e 0.056 0.149 0.152 0.129 0.068 -0.037 0.009 -0.034 -0.042 -0.050 -0.014 -0.031 0.018 aq 0.277 -0.094 -0.064 0.062 1.000 0.249 -0.052 0.106 0.004 0.369 -0.188 0.121 0.052 kk 0.100 -0.021 0.010 -0.022 0.249 1.000 -0.454 0.106 -0.080 0.138 -0.530 0.469 0.460 rem -0.046 -0.076 -0.094 -0.086 -0.052 -0.454 1.000 -0.182 0.015 -0.045 0.255 -0.400 -0.234 pc -0.002 -0.025 -0.063 0.210 0.106 0.106 -0.182 1.000 -0.022 0.310 0.014 0.113 0.073 kf*pc 0.032 0.023 -0.122 -0.016 0.004 -0.080 0.015 -0.022 1.000 0.001 0.093 -0.024 -0.064 size 0.100 -0.163 -0.117 0.221 0.369 0.138 -0.045 0.310 0.001 1.000 -0.101 0.106 0.179 lev -0.027 -0.047 -0.140 0.000 -0.188 -0.530 0.255 0.014 0.093 -0.101 1.000 -0.252 -0.136 roa 0.049 0.030 0.055 -0.007 0.121 0.469 -0.400 0.113 -0.024 0.106 -0.252 1.000 0.174 mtbv 0.048 0.018 0.060 0.030 0.052 0.460 -0.234 0.073 -0.064 0.179 -0.136 0.174 1.000 variable ave ki 1.000 km 1.000 kf 1.000 ac 0.489 aq 1.000 kk 1.000 rem 1.000 kp 1.000 kf*kp 1.000 size 1.000 lev 1.000 roa 1.000 mtbv 1.000 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 299 the test results show that constructs with adequate discriminatory validity can be caused by the value of the loading of the expected structure being greater than the value of loadings from other structures. two variables do not meet these criteria, namely audit committee meetings and audit committee expertise where the value is < 0.7. the fornell-larcker criterion is another way to test discriminant validity by comparing each construct of the square root of the ave greater than the correlation value between constructs in the model. table 7. fornell-larcker criterion ki kf km kk ac pc aq lev rem mtbv kf*pc roa size ki 1.000 kf -0.431 1.000 km -0.429 0.861 1.000 kk 0.100 0.010 -0.021 1.000 ac -0.230 -0.023 -0.017 -0.022 0.699 pc -0.002 -0.063 -0.025 0.106 0.210 1.000 aq 0.277 -0.064 -0.094 0.249 0.062 0.106 1.000 lev -0.027 -0.140 -0.047 -0.530 0.000 0.014 -0.188 1.000 rem -0.046 -0.094 -0.076 -0.454 -0.086 -0.182 -0.052 0.255 1.000 mtbv 0.048 0.060 0.018 0.460 0.030 0.073 0.052 -0.136 -0.234 1.000 kf*pc 0.032 -0.122 0.023 -0.080 -0.016 -0.022 0.004 0.093 0.015 -0.064 1.000 roa 0.049 0.055 0.030 0.469 -0.007 0.113 0.121 -0.252 -0.400 0.174 -0.024 1.000 size 0.100 -0.117 -0.163 0.138 0.221 0.310 0.369 -0.101 -0.045 0.179 0.001 0.106 1.000 test results prove that all constructs have met the criteria. this is because the value of the square root of ave is greater than the correlation value between constructs. heterotraitmonotrait ratio (htmt) is the third criterion in testing discriminant validity by suggesting that the value should be less than 0.9 which means good and discriminant validity has been achieved. table 8. heterotrait-monotrait ratio ki kf km kk ac pc aq lev rem mtbv kf*pc roa size ki kf 0,431 km 0,429 0,861 kk 0,100 0,010 0,021 ac 0,272 0,082 0,077 0,073 pc 0,002 0,063 0,025 0,106 0,238 aq 0,277 0,064 0,094 0,249 0,102 0,106 lev 0,027 0,140 0,047 0,530 0,059 0,014 0,188 rem 0,046 0,094 0,076 0,454 0,090 0,182 0,052 0,255 mtbv 0,048 0,060 0,018 0,460 0,066 0,073 0,052 0,136 0,234 kf*pc 0,032 0,122 0,023 0,080 0,071 0,022 0,004 0,093 0,015 0,064 roa 0,049 0,055 0,030 0,469 0,045 0,113 0,121 0,252 0,400 0,174 0,024 size 0,100 0,117 0,163 0,138 0,242 0,310 0,369 0,101 0,045 0,179 0,001 0,106 the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 300 the test results display the number htmt <0.9 then the model has met the discriminant validity criteria. it is recommended that htmt < 0.9 is very good and means that discriminant validity has been achieved. reliability composite reliability is an index scale structural, which can be seen in displaying the latent variable coefficients. there are two measuring tools used to evaluate the reliability of composite materials, namely internal consistency / internal consistency and cronbach's alpha. in the measurement, if the value reaches > 0.6 then it can be judged that all constructs are reliable and have test credibility / high level of reliability where this situation is because the measurement instrument of each variable has a fairly high correlation. table 9. composite reliability from the test results, the composite reliability number for all variables > 0.6 has met there requirements composite validity. the cronbach alpha score on all variables > 0.6 shows the variables in the model have met the criteria composite reliability. inner model evaluation they are testing the inner model, commonly referred to as the evaluation of the structural model in which there is an influence between latent variables, and assessing the level of model suitability. in a study, the researcher evaluated the internal model analysis through hypothesis testing and model fit consisting of r-square as the dependent construct, standardized root mean square residual (smrm) and gof index. r-square r-square can review the results of the evaluation of the structural model which shows the model if the value is 0.75 it means strong, 0.50 it means moderate, and 0.25 it means weak. table 10. r-square variable r-square adjusted r-square rem 0.296 0.281 variable cronbach's alpha composite reliability ki 1.000 1.000 km 1.000 1.000 kf 1.000 1.000 ac 0.638 0.757 aq 1.000 1.000 kk 1.000 1.000 rem 1.000 1.000 kp 1.000 1.000 kf*kp 1.000 1.000 size 1.000 1.000 lev 1.000 1.000 roa 1.000 1.000 mtbv 1.000 1.000 jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 301 the result of the r-square number test is 0.296. the r-square adjusted number gives a value of 0.281 for the rem variable, which means it is weak. the adjusted r-square value is 0.281 explaining that the variability of the construct and its interaction is 28.1 which proves that real earnings management can be explained by 28.1%, while the rest explained by other variables outside this study. standardized root mean square residual (smrm) this test is interpreted as the difference between the observed correlation and the inference correlation matrix model. the smrm value is called the size of the correlation matrix fit in the model. smrm value < 0.1 indicates that the model is fit. table 11. standardized root mean square residual variable saturated model estimated model srmr 0.051 0.051 the results prove the srmr value < 0.1 which indicates that the research model is fit or in accordance with the data. so it can be concluded that the model is suitable. gof index the overall model as measured by the root of the average ave multiplied by the average adjusted r-square. if the results obtained from the root are as follows, it can be interpreted according to the value if gof 0.10 means weak, 0.25 means moderate, and 0.36 means strong. results gof valued index 0509, which means this research model is strong category table 12. gof index variable root average ave root r2 gof index gof 0.961 0.530 0.509 hypothesis testing results path coefficients are outputs that aim to see the direct influence between latent variables. when doing this test, what must be considered is showing the magnitude, direction, and significance of the influence between variables with a t-statistic value > 1.96 and a p-value < 0.05, which means that it has a significant effect. to see the positive and negative properties, it is taken from the original sample where if it shows / + then the nature of the relationship is following the original sample. table 13. hypothesis testing variable original sample t statistics p values ki -> rem -0.107 3.107 0.002 km -> rem -0.009 0.144 0.886 kf -> rem -0.113 1.855 0.064 ac -> rem -0.113 2.235 0.026 aq -> rem 0.082 2.178 0.030 kk -> rem -0.328 5.147 0.000 kf pc -> rem -0.038 1.356 0.176 the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 302 hypothesis testing 1 the test results show that the relationship between ki and rem is significant with a tstatistic value of 3.107 which means > 1.96 and p-values of 0.002 which means <0.05. original sample shows -0.107. so the relationship between ki and rem is significantly negative. then h1 in this research were presented that "institutional ownership have a significantly negative impact on the real earnings management" acceptable. the percentage of institutional ownership affects the company's management decision to carry out earnings management, which means that how big or small the institutional ownership affects earnings management actions. it shows that the size of the shares owned by the institution can monitor the company's operations and limit the manager's ability to profit from themselves, so that managers are not relaxed in manipulating the real profits generated by the company. according to research by setiawati & lieany (2016), these results and susanto & pradipta (2016) also showed a significant negative impact on real earnings management. hypothesis testing 2 from the test results show that the relationship between km and rem is not significant with a t-statistic of 0.144 which means <1.96 and p-values of 0.886 which means > 0.05. original sample shows -0.009. so the relationship between km and rem is not significant. then h2 in this research were presented that "managerial ownership has a significant positive impact on the real earnings management" is not accepted. the size of the shares by managers cannot change opportunistic attitudes and behavior in real earnings management practices because managers' shares do not significantly affect institutional shares. therefore, the institution monitors the manager's opportunistic behavior even though the manager is likely to take earnings management actions. according to research by kamardin (2014) and hidayanti & paramita (2014), these results show a significant positive impact on real earnings management. hypothesis testing 3 from the results show the relationship between kf and rem is not significant with a tstatistic of 1.855 which means <1.96 and p-values of 0.064 which means > 0.05. original sample -0.113. so the relationship between kf and rem is not significant. then h3 in this research were presented that "family ownership have significantly negative impact on the real earnings management" is not accepted. this situation proves that family share ownership cannot monitor and reduce the actions of managers in real earnings management practices. so family ownership cannot control the opportunistic actions of managers in creating profits for personal purposes that sometimes do not benefit the company. these results are not in line with yulaeli (2018) and ghaleb et al. that shows a significant negative impact on real earnings management, which means that family ownership can control company management. hypothesis testing 4 the test results show that the relationship between ka and rem is significant with a tstatistic of 2.235 which means > 1.96 and p-values of 0.026 which means <0.05. original sample -0.113. so the relationship between ka and rem is significantly negative. then h4 in this research were presented that "audit committee has a significantly negative impact on the real earnings management" acceptable. the company has sufficient resources to supervise or monitor the company's operational activities if it has a large audit committee size because the audit committee functions as a supervisor related to the resources she/he has. to not harm minority shareholders, an independent audit committee is needed to ensure that financial decisions are made in the best jurnal akuntansi issn 2303-0356 vol. 11, no.3, october 2021 hal. 285-306 303 interests of all shareholders. audit committee can increase supervision on preparation of financial statements prepared by managers. so that managers feel inhibited in their freedom to manipulate financial statements so that earnings management actions are suppressed. according to research by haji-abdullah & wan-hussin (2015) and wicaksono et al. (2016), these results also showed a significant negative on real earnings management. hypothesis testing 5 the results show the relationship between aq and rem is significant with a t-statistic of 2.178 which means > 1.96 and p-values of 0.030 which means <0.05. original sample 0.082. so the relationship between aq and rem is significantly positive. then h5 in this research were presented that "audit quality has a significant positive impact on the real earnings management" acceptable. a better quality auditor can reduce accrual earnings management and switch to real earnings management when the company has a strong urge to require earnings management. according to research by boedhi & ratnaningsih (2017) and lestari & aeni (2019), these results showed that there is a significant positive impact on real earnings management. hypothesis testing 6 the test results show the relationship between kk and rem is significant with a tstatistic of 5,147 which means > 1.96 and p-values of 0.000 which means <0.05. original sample -0.328. so the relationship between kk and rem is significantly negative. then h6 in this research was presented that "financial distress has a significant negative impact on the real earnings management" acceptable. the higher the distress experienced by the company will increase the real earnings management carried out by management to influence investors that the company is in a safe position to avoid distress. the higher the distress of a company will not affect the company's management. management takes these actions to attract investors and maintain the company's name in the eyes of investors and the public. these results according to research by muljono & suk (2018), yulaeli (2018), and feldo, rinaningsih, & yuliati (2019) also showed that there is a significant negative impact on real earnings management. hypothesis testing 7 the test results show that the relationship between kf and rem moderated by pc is not significant with a t-statistic of 1.356 which means <1.96 and p-values of 0.176 which means > 0.05. number of original sample -0.038. so the relationship between kf and rem moderated by pc is not significant. then h7 in this research were presented that "family ownership have significant positive impact on the real earnings management moderated by political connection" is not accepted. there is no proven political connection because the company is indicated to have political relations, does not have legal leniency if it is proven to carry out earnings management. these result are not fit with research by braam et al., (2015) and apriyani et al., (2019) that shows a significant positive impact on real earnings management. conclusions and suggestions this study is used to analyze the effect of good corporate governance and financial distress on real earnings management moderated by political connections. based on the results of the analysis above, it can be concluded that institutional ownership has a significant negative impact on real earnings management, managerial ownership has no significant impact on real earnings management, family ownership has no significant impact on real earnings the effect of good corporate governance and financial distress on real earnings management santi yopie and erika 304 management, audit committee has a significant negative impact on real earnings management, audit quality has a significant positive impact on real earnings management, financial distress have a significant negative impact on real earnings management, and family ownership has no significant impact on real earnings management which is moderated by political connections. this study still has shortcomings and limitations to be used as a consideration for future research in order to get result a better for future research. the limitations in this study are the research sample is a manufacturing company listed on the idx, there are 49 companies listed on the idx whose ipo after 2015, there is 1 company that is not listed on the idx, and there are 8 companies whose data are incomplete. there are suggestions for researchers to give to previous researchers, which adding a moderating variable for each existing independent variable in order to give more influence on the dependent variable in order to produce a good test, expand in the selection of research objects and using a suitable measurement method for each variable. companies should pay more attention to the factors that influence real earnings management actions considering that real earnings management is more favored by managers than accruals because real earnings management has a direct influence on current and future cash flows, making it more difficult to detect than accruals. if the company is not careful about real earnings management actions, it will have a negative impact on operating performance in the future which has the potential to reduce the value of the company. investors should be more careful in making 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(2018). pengaruh cost of rem terhadap real earnings management dengan aset dan market to book value sebagai variabel kontrol. jurnal buana akuntansi, 3, 73–94. https://doi.org/https://doi.org/10.36805/akuntansi.v3i1.229 jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 131-140 131 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.2.131-140 vol. 9, no.2 2019 hal. 131-140 pengaruh penerapan standar akuntansi pemerintah, implementasi sistem informasi manajemen daerah, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah kabupaten seluma the effecf of implementation government accounting standards, regional management information systems, and government internal control systems on the quality of financial statements at the regional government of seluma tri ikyarti1), nila aprila2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu abstract the effect of implementation of government accounting standards, regional management information systems, and government internal control systems on the quality of financial statements at the regional government of seluma district. this research used a quantitative approach, using primary data through questionnaires. respondents of this research were 26 opd of part of a financial manager a the regional government of seluma district. the variables in this research is the government accounting standards, implementation of regional management information systems, and govrnment internal contcl systems as independent variables, as well the qualty of local governmnt financiial statements as the dependent variable. the data were analyzed with multiple regression method. the results of hypothesis shown that the government accounting standards, implementation of regional management information systems, and governent internal contral systems give the impact add it was positive to the qality of financial statemnts at the ragional govermment of seluma district. key words: government accounting standard, management information systems, government internal control system and quality financial reporting government abstrak pengaruh penerapan standar akuntansi pemeintah, sistem informssi manajemen daerah, dan sisitem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah di kabupaten seluma. penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan data primer melalui kuesioner. penelitian ini respondennya yaittu bagian pengelola keungan dari 26 organisasi perangkat daerah di kabupaten seluma variabel yang digunakan dalam penelitian ini adalah standar akuntansi pemerintah, sistem informasi manajemn daerah , dan sistem pengendalian intrnal pemerintah sebagai variabel independen, serta kualitas laporan keuangan pemerintah daerah sebagai variabel dependen. metode yang digunakan dalam menganalisis data yaitu menggunakan statistik analisis regresi berganda. hasil menunjukkan penerapan standar akuntansi pemerintah, implementasi sistem informasi manajemen daerah dan sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan di kabupaten seluma kata kunci : standar akuntansi pemerintah, sistem informasi manajemen daerah, system pengendalian internal pemerimtah dan mutu laporan keuangan pemerinatah corresponding author: tri ikyarti email addresses for corresponding author: triikyarti96@gmail.com , nilaaprila@gmail.com first submission received: 19 maret 2019 revised submission received: 14 september 2019 accepted: 23 september 2019 https://doi.org/10.33369/j.akuntansi.9.2.11 mailto:triikyarti96@gmail.com mailto:nilaaprila@gmail.com penerapan standar akuntansi pemerintah, implementasi sistem informasi manajemen daerah, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah kabupaten seluma tri ikyarti dan nila aprila 132 pendahuluan pemerintah daerah memberikan laporan keuangan wajib disajikan dengan berkualitas, begitu banyak yang masih mengandalkan suatu informasi laporan keuangan yang di publiskasikan oleh pemerintahan daerah dengan kepentingan yang berbeda. menurut pp no 71 tahun 2010 yang menggunakan laporan keuangan pemerintahan yaitu: masyarakat, wakil rakyat, lembaga pengawas, lembaga pemeriksa, mereka yang berperan atau memberi dalam suatu tahapan investasi, pinjaman dan donasi, investasi, serta pihak pemerintah. pp no 71 tahun 2010 mengatakan kualitas karakteristik suatu laporan keuangan pemerintah yaitu suatu prasyarat normatif yang sangat dibutuhkan sehingga laporan keuangan pemerintahan bisa memberikan kualitas yang diinginkan, yaitu relavan, handal, dapat dibandingkan, dan dapat dipahami. dalam proses mengelola keuangan daerah yang ada dalam suatu instansi haruslah disusun dengan semaksimal mungkin agar menghasilkan pengelolaan keuangan yang efektif. berdasarkan uu no 17 tahun 2003 mengenai keuangan negara, keuangan negara yaitu seluruh hak dan kewajiban suatu negara yang bisa diukur dengan uang, maupun segala sesuatu seperi alat yang bisa dijadikan milik negara yang berkaitan dalam melaksanaan hak dan kewajiban. kualitas laporan keuangan pemerintah juga sangat dekat hubungannya dengan standar akuntansi pemerintahanan (sap). suatu pelaporan keuangan berkualitas harus dibuat oleh prinsip dan aturan yang trdapat di dalam standar akuntansi yang berlaku, sehingga suatu laporan keuangan pemerintah daerah haruslah mengacu pada sap keuangan yang telah ditetapkan. sistem imformasi manajemen daerah (simda) dengan kualitas laporan keuangan pemerintah daerah sangat erat kaitannya. dengan adanya sistem infomasi manajemen daerah dan penerapan sap daerah maka dalam pembuatan laporan keuangan serta penyajian laporan keuangan akan memiliki ketepatan waktu dalam memberikan penyajian laporan keuangan serta informasi yang terdapat dalam laporan keuanggan dapat dihandalkan dan dapat digunakan. adapun tujuan dari implementasi simda yaitu untuk memperoleh suatu laporan keuangan dan informasi keuangan dengan tepat waktu, komplit, akurat, dan dapat diandalkan serta sesuai dengan ktentuan yang ada. sistem pengendalian internal (spip) merupakan yang diterapkan seluruh lingkungan dipemerintahan pusat maupun pemerintahan di daerah. sistem pengndalian internal pemerintah terdiri dari beberapa unsur yaitu pp no 60 tahn 2008: (1) lingkungan pengendalian, (2) penilaian risiko, (3) kegiatan pengendalian, (4) informasi dan komunikasi, (5) pemantauan pengendalian internal. berdasarkan peraturan pemerintah 60 tahun 2008, bahwa proses seluruh aktifitas audit, pemantauan, evaluasi, reviu, dan aktifitas pengecekan yang pada melakukan tugas dan fungsi organisasi dalam memberikan rangka keyakinan yang memadai suatu kegiatan yang telah dilakukan sesuai pada tolak ukur dengan yang telah dilakukan secara efektf dan efisien dalam kepemerintahan mewujudkan tata yang baik disebut dengan pengawasan internal. berdasarkan hasill temuan bpk atas lkpd ta 2017 yang daerah kabupaten seluma memperoleh laporan keuangan wajar dengan pengecualian. dengan adanya temuan pemeriksaan laporan keuangan menunjukkan bahwa sistem pengendalian internal, yang lemah berkaitan dengan pertanggungjawaban penatausahaan belanja barang dan jasa lemahnya dalam proses tahapan yaitu pengelolaan bukti spj dan verifikasi, lemahnya pengendalian internal terkait belanja modal jembatan serta gedung dan bangunan jalan, lemahnya pengendalian internal terkait dengan penatausahaan aset tetap terutama keberadaan aset tetap tersebut, masih ada kekurangan kas pada pengeluaran bendahara dan ada penemuan berupa pembayaran proyek fisik melebihi progres fisiknya (www.bpk.go.id). maka opini ini bisa diartikan bahwa pemerintah belum seutuhnya menjalankan aset dan pengelolaan keuangan secara benar sesuai http://www.bpk.go.id/ jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 131-140 133 aturan sebagai perwujudan dari komitmen untuk pemerintahan yang bersih dalam penyelengaraan dan transparan maka akan sangat berdampak pada keuangan laporan yang berkualtas dipemerintahan kabupaten seluma. kerangka teoritis dan hipotesis teori stewardship donaldson dan davis (1991) menyatakan bahwa tidak ada suatu keadaan situasi para manajemen termotivasi untuk tujuan-tujuan individu melainkan lebih fokus untuk tujuan sasaran utama yaitu kepentingan organisasi. teori tersebut menyatakan bahwa adanya suatu hubungan diantara kesuksesan organisasi dan kepuasan. kesuksesan menggambarkan maksimnalisasi utilitas kelompok principals dan manajemen. dan filosofi mengenai teori stewardship dibangun berdasarkan sifat manusia yaitu bisa berlaku jujur untuk pihak lainnya dan dapat dipercaya, serta memiliki integritas. kualitas laporan keuangan laporan keungan yang berkualtas dapat dikatakan sangat baik, jika memberikan informasi laporan keuangan yang mudah untuk dapat dipahami, dan bisa memenuhi kebutuhan yang di perlukan pemakainya dalam mengambil suatu keputusan, bebas dari arti yang menyesatkan, kesalahan dalam material serta bisa untuk diandalkan, maka laporan keuangan ini bisa dibandingkan pada periode-periode terdahulu atau sebelumnya. penerapan standar akuntansi pemerintahan berdasarkan pp no 71 tahun 2010, terkait sap pada pasal 1 ayat 4 dan ayat 5 bahwa standar akuntansi pemerintahan selanjutnya disebut sap, yaitu suatu prinsip-prinsip akuntansi yang ditetapkan dalam membuat dan melakukan penyusun dan laporan keuangan yang disajikan untuk pemerintah. implementasi sistem infrmasi manajemin daerah menurut anwar (2004:112) pengertian simda merupakan sistem manajemen informasi pemerintahan di daerah merupakan yang subsistemnya merupakan dari sistiem informasi manajemen dari dalam negeri yang mendorong suatu informasi bagi penyelenggaraan kegunaan terutama dan penopang bagi pemerintahan di daerah yang terintegrasi yang baik. sistem pengendalian internal pemerintah pp no 60 tahun 2008 tentng spip menjelasakan bahwa proses yang sangat integral pada suatu tindakan dan kegiatan harus dilakukan secara terus-menerus oleh seorang pimpinan dan seluruh pegawai dalam memberikan suatu kepercayaan memadai atas tercapainya suatu tujuan dalam organisasi melalui pelaporan keuangan yang handal, pengamanan aset negara, efektif dan efisien, dan ketaatan terhadap praturan perundang-undangn. pengembangan hipotesis dalam laporan keuangan, pemerintah bertindak seperti steward dalam teori stewardship mempunyai kewajiban memberikan informasi yang bergunah bagi parah penguna informasi keuangan pemerintah. dengan adanya standar akuntansi pemerintah maka akan bisa mendapatkan laporan keuangan yang berkualitass sesuai dengan keinginan prinsipal. hasil penelitian yang mendukung pengaruh penerapan sap terhadap laporan keuangan pemerintah yang berkualitas daerah yang mempengaruhi kualitas laporan keuangan pemerintah yang penerapan standar akuntansi pemerintah, implementasi sistem informasi manajemen daerah, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah kabupaten seluma tri ikyarti dan nila aprila 134 dilakukan oleh purba (2017), rahmawati dan wati (2014) dengan hasil penerapan sap berpangaruh positif dan signfikan terhadap kualitas laporan keuangn pemerintah. h1: penerapan standar akuntansi pemerintah berpengaruh positif terhadap kualitas dari laporan keuangan pemerintah daerah dalam teori stewardship, bagi prinsipal dengan adanya simda dapat meningkatkan kualitas laporan keuangan. dengan simda diharapkan dapat meningkatkan kinerja manjemen untuk mencapai tujuan dan dapat menyajikan laporan keuangan dengan tepat waktu dan dapat menyalurkan informasi keuangan kepada pelayanan publik yang membutuhkan. hasil penelitian yang menjadi pendukung tentang pengaruh implementasi teknologi informsi manajemen daerah berpengaruh positf terhadap kualitas laporan keuangan yaitu menurut penelitian alfian (2015) dan alfiani (2017) implementasi sistem informsi manajemen daerah mempengaruhi kualitas laporan keuangan pemerintah daerah. h2: implementasi sistem informasi manajemen daerah berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. teori stewardship dijelaskan bahwa sifat individu dapat berlaku jujur untuk pihak lainnya, dapat dipercaya, serta memiliki integritas. sistem pengendalian internal pemerintah dimana pemerintah bertanggung jawab memonitor aktivitas yang dilakukan dan akan menghasilkan suatu laporan keuangan yang berkualitas, oleh karena itu pemerintah melakukan sistem pengendalian internal dengan cara melakukan mengontrol semua kegiatan atau aktivitas yang dilakukan sehingga menyajkan laporan kuangan yang berkualitas. hasil penelitian yang mendukung mengenai spip terhadap kualitas laporan keuangan pemerintah daerah berpengarh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah yg dilakukan oleh lumongga (2017), rahmawati (2018) dan putra (2017). h3: sistem pengendalian internal pemerintah berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. metode penelitian penelitian ini merupakan penelitian yang bersifat kuantitatif, tujuannya yaitu untuk menguji keandalan suatu teori yang mampu menghasilkan kesimpulan-kesimpulan. metode kuantitatif, sebagaimana dinyatakan (sugiyono, 2010). adalah metode yang penelitiannya mengukur subjek penelitian dengan tepat. teknik pengumpulan digunakan pengumpulan data didalam penelitian ini yaitu teknik kuesioner. skala yang digunakan dalam penyusunan kuesioner penelitian ini yaitu skala likert. setiap pernyataan disediakan 5 (lima) alternatif jawaban, yaitu sangat tidak setuju (sts), tidak setuju (ts), ragu (r), setuju (s), dan sangat setuju (ss). penelitian ini populasinya yaitu bagian pengelola keuangan opd kabupaten seluma yang terdiri dari 26 opd. sedangkan pemilahan sampel di lakukan dengan purposive sampling. kriteria sampel yang diambil yaitu kasubbag keuangan dan bidang perencanaan. analisis dalam peneletian ini yang digunakan adalah: uji kualitas data uji validitas yang digunakan dalam mengukur baik atau tidaknya suatu kuisoner. suatu kuesioner dapat dikatakan valid jika pertanyaan pada kuesioner mampu mengungkapkan sesuatu yang diukur oleh kuesioner tersebut. uji reliabilitas dilakukan untuk menguji konsistensi data. jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 131-140 135 uji asumsi klasik uji normalitas bertujuan menguji apakah di dalam model regresi variabel dependen dan independen, keduanya mempunyai distribusi normal atau tidak normal. regresi yang baik itu seperti memiliki distrbusi data normal atau mendekati normal. jika melangar asumsi maka model regresi dianggap tidak valid dengan jumlah sampel yang ada. untuk menguji apakah distribusi data normal, maka dilakukan pengujian dengan cara analisis statistik yaitu uji onesample kolmogorov-smirnov test. pengujian multikolinearitas untuk melihat apakah variabel independen berhubungan dengan yang lain. (ghozali, 2013). variabel independen tidak mengalami multikolinearitas jika nilai vif < 10. untuk mengetahui masalah multikolinearitas dapat dilihat juga dari nilai tolerance yang merupakan kebalikan dari nilai vif, yaitu 1/vif. uji heterokedastisitas yang digunakan oleh peneliti adalah menggunakan uji glejser. hasil dan pembahasan deskrisi data penelitian ini populasinya ini yaitu seluruh pegawai opd kabupaten seluma yang melaksanakan pengelolaan keuangan yang termasuk kasubbag keuangan dan bidang perencanaan, dengan rincian: tabel 1 distribusi penyebaran kuesioner no nama opd kuesioner disebar kuesioner kembali 1 badan perencanaan pembangunan daerah 2 2 2 badan kepegawaian dan pengembangan sumber daya manusia 2 2 3 badan pengelolaan keuangan daerah 2 2 4 dinas pemberdaayaan masyarakat dan desa 2 2 5 dinas kependudukan dan pencatatan sipil 2 2 6 badan kesatuan bangsa dan politik 2 2 7 dinas pemberdyaan perempuan, perlindungan anak, pengendalian penduduk dan kb 2 2 8 dinas sosial 2 2 9 dinas lingkungan hidup 2 2 10 dinas kesehatan 2 2 11 badan penelitian dan pengembangan 2 2 12 badan penangulangan bencana daerah 2 2 13 dinas ketenagakerjaan dan transmigrasi 2 2 14 dinas pertanian 2 2 15 dinas kearsipan dan perpustakaan 2 2 16 dinas perummahan dan kawasan permukiman 2 2 17 dinas penanamann modal dan pelayanan perizinan terpadu satu pintu 2 2 18 sekretariat dewan perwakilan rakyat daerah 2 2 19 dinas perikanan 2 2 20 satuan polisi pamong praja dan pemadam keebakaran 2 2 21 dinas perindustrian, perdagangan, koperasi dan ukm 2 2 22 inspektorat 2 2 23 dinas pendidikan 2 2 24 dinas pekerjaan umum dan penataan ruang 2 0 25 dinas ketahanan pangan 2 0 penerapan standar akuntansi pemerintah, implementasi sistem informasi manajemen daerah, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah kabupaten seluma tri ikyarti dan nila aprila 136 no nama opd kuesioner disebar kuesioner kembali 26 dinas pariwisata, pemuda dan olahraga 2 0 total 52 46 sumber: data primer diolah 2019 statistik deskriptif hasil perolehan statistik deskriptif berdasarkan data yang telah dikumpulkan adalah sebagai berikut : tabel 2 statistik deskriptif variabel n kisaran teoritis kisaran aktual std. deviation min maks mean min maks mean kualitas laporan keuangan 46 11 55 33 40 55 47,56 3,964 standar akuntansi pemerintah 46 10 50 30 39 50 44,00 3,279 sistem informasi manajemen daerah 46 3 15 9 9 15 13,54 1,456 sistem pengendalian internal pemerintah 46 14 70 42 49 70 59,04 6,099 uji validitas telah dilakukan pada instrumen penelitian. hasil uji validitas terhadap variael – variabel dapat dilihat pada tabel di bawah ini : tabel 3 hasil pengujian validitas no variabel kmo msa sig keterangan 1 kualitas laporan keuangan 0,688 0,000 valid 2 standar akuntansi pemerintah 0,693 0,000 valid 3 sistem informasi manajemen daerah 0,621 0,000 valid 4 sistem pengendalian internal pemerintah 0,737 0,000 valid **) lebih besar dari 0,05. kriteria suatu instrumen penelitian dikatakan reliabel jika nilai crronbach alpha > 0,7 (ghozali, 2013). hasil pengujian reliabilitas data dapat dilihat pada tabel berikut : tabel 4 uji reliabilitas no variabel jumlah instrumen nilai alpha cronbach ket 1 kualitas laporan keuangan 11 0,850 reliabel 2 standar akuntansi pemerintah 10 0,733 reliabel 3 sistem informasi manajemen daerah 3 0,894 reliabel 4 sistem pengendalian internal pemerintah 14 0,919 reliabel jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 131-140 137 hasil uji asumsi klasik untuk mengetahui normalitas distribusi data dapat dilihat dari kolmogrov – smirnov test dengan kriteria pengujian > 0,05 sebagai berikut : tabel 5 hasil pengujian normalitas data asymp sig (2-tailed) keterangan 0,976 normal uji multikolinearitas bertujuan untuk melihat adanyan korelasi antara variable terikat untuk mengetahui ada tidaknya indikasi pada multikolinearitas dilakuan dengn melihat nilai tolrance dan varince invlantion factor (vif) dimana nilai tolerance lebih dari 0,1 dan nilai vif<10, maka tidak akan terjadi multkolinearitas antar variabel independn (ghozali, 2013). tabel 6 hasil pengujian multikolinieritas uji heteroskedastisitas dilakukan dengan uji glejser denggan probabilitas signifikannya di atas (>) tingkat kepercayaan 5% atau 0,05 (ghozali,2013). hasil pengujian heteroskedastisitas adalah sebagai berikut : tabel 7 hasil pengujian heteroskedastisitas data penelitian variabel sig keterangan standar akuntansi pemerintah 0,816 bebas heteroskedastisitas sistem informasi manajemen daerah 0,287 bebas heteroskedastisitas sistem pengendalian internal pemerintah 0,526 bebas heteroskedastisitas hasil uji hipotesis hasil output spss terhadap nilai f dan nilai r2 disajikan dalam tabel 4.10 berkut ini : tahbel 8 hasil uji hipotesis variabel koefisien t-hitung sig. hasil standar akuntansi pemerintah 0,297 2,269 0,028 diterima sistem informasi manajemen daerah 0,405 2,958 0,005 diterima sistem pengendalian internal pemerintah 0,294 2,143 0,038 diterima r square 0,282 0,231 5,501 0,003 adjusted r2 f sig. no variabel tolerance vif keterangan 1 standar akuntansi pemerintah 0,996 1,004 bebas multikolinieritas 2 sistem informasi manajemen daerah 0,913 1,095 3 sistem pengendalian internal pemerintah 0,910 1,098 penerapan standar akuntansi pemerintah, implementasi sistem informasi manajemen daerah, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah kabupaten seluma tri ikyarti dan nila aprila 138 pembahasan pengaruh standar akuntansi pemerintah terhadap kualitas laporan kuangan pemerintah daerah berdasarkan hasil pengujiian hipotesis pertama menemukan bukti bahwa penerapan standar akuntansi pemerintah terbukti berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. hasil ini menunjukkan bahwa semakin baik penerapan sap, maka semakin baik pula kualitas laporan keuangan yang disajkan oleh pemerintah daerah. hasil pengujian dengan statistik deskriptif juga menunjukkan rata-rata jawaban responden menjawab setuju untuk variabel standar akuntansi pemerintah dengan nilai cukup baik hal ini dibuktikan dengan nila t-statistik sebesar 2,269 selain itu nilai koefisien adalah positif sebesar 0,297. dengan begitu, hipotesis pertama (h1) dalam penelitian menyatakan sap berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. implementasi sistem informsi manajemen darah terhadap kualits laporan keuangan pemerinth daerah berdasarkan hasil pengujan hipotesis kedua membuktikan simda terbukti berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. hasil ini menunjukkan bahwa semakin baik implementasi sitem informasi manajemen daerah, maka semakih baik pula kualitas laporan keuangan yang disajikan oleh pemerintah daerah. hasil pengujian dengan statistik deskriptif juga menunjukkan rata-rata jawaban responden menjawab setuju untuk variabel sistem informasi manajemen daerah dengan nilai cukup baik hal ini dibuktikan dengan niilai t-statistik sebesar 2,958 selain itu nilai koefisien adalah positif sebesar 0,405. sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah berdasarkan hasil pengujian hipotesis ketiga menunjukkan bahwa spip terbukti bepengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. hasil pengujian dengan statistik deskriptif juga menunjukkan rata-rata jawaban responden menjawab setuju untuk variabel spip dengan nilai cukup baik hal ini dibuktikan dengan nilai t-statistik sebesar 2,143 selain itu nilai koefisien adalah positif sebesar 0,294. penutup simpulan penelitian untuk mengetahui apakah penerapan sap, implementasi simda, dan spip terhadap kualitas laporan keuangan pemerintah daerah kabupaten seluma. berdasarkan hasil penelitian pada pembahasan sebelumnya, maka kesimpulan dari penelitian ini adalah penerapan standar akuntansi pemerintah terbukti berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. implementasi sistem informasi manajemen daerah terbukti berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. sistem pengendalian internal pemerintah daerah terbukti berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. saran penelitian berikutnya diharapkan agar menambah variabel prediktor lain berdasarkan nilai adj. r-square dalam penelitian ini sebesar 23,1% yang artinya masih terdapat variabel independen lain seperti variabel sumbr daya manusia yang mempengaruhi kualitas laporan keuangan dan peneliti berikutnya diharapkan menambahkan metode lain selain mengunakan jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 131-140 139 kuesioner juga menggunakan metode wawancara atau interview agar dapat diperoleh hasil yang lebih akurat. keterbatasan penelitian penelitian ini hanya meneliti tiga variabel independen yaitu standar akuntansi pemerintah, sistem informasi manajemen daerah, dan sistem pengendalian internal pemerintah daerah. penelitian ini hanya mengunakan metode survey melalui kuesioner, peneliti tidak secara langsung melakukan wawancara di opd kabupaten seluma sehingga kesimpulan yang diambil hanya mengungkapkan data dari hasil instrumen yang terkumpul. daftar pustaka anwar, m.k., (2004). aplikasi sitem informasi manajemen bagi pemerintahan di era otonomi daerah, simda. yoyakarta:pustaka pelajar. alfian, m. (2015). faktor pendukung implemetasi simda dan pengaruhnya terhadap kualitas laporan keuangan pada skpd kabupaten kulon progo. jurnal ekonomi dan bisnis issn 1979 6471 (volume xviii no. 3, dsember 2015). alfiani, n. 2017. pengaruh implementsi sistem informasi manajemn keuangan daerah (simda), kualitas sumber daya manusia, dan dukungan manajemen punck terhadap kualitas laporan keuangan daerah (penelitian pada pemerintah kabupaten tegal). skripsi universitas muhammadiyah surakarta fakultas ekonomi dan bisnis. donaldson, l., dan davis, j.h. (1991). stewardship theory or agency theory, ceo governance and shareholder returns, australian. journal of management, 16, 49-46 http://.bpkp.go.id. 2018, 28 09. penyerahan hasil pemeriksaan laporan kuangan pemerintah daerah kabupaten seluma tahun angaran 2017. ghozali, imam. 2013. aplikasi analisis multivariat dengan program spss. semarang: bp undip gujarati. lumongga. 2017. pengaruh sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan pemerintah daerah kota medan. skripsi universitas sumatera utara fakultas ekonomi dan bisnis medan purba, m.h. 2017. pengaruh penerapan standar akuntansi pemerintahan berbasis akrual, kebijakan akuntansi, pemanfaatan teknologi informasi, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah kabupaten deli serdang. skripsi universitas sumatera utara medan fakultas ekonomi dan bisnis . putra, d.k.a.d.s., herawati, n.t., dan sulindawati, n.g.l.e. 2017. pengaruh kapasitas sumber daya manusia, pemanfaatan sistem informasi akuntansi keuangan daerah, dan peran internal audit terhadap kualitas laporan keuangan pemerintah kabupaten bangli. e-journal s1 ak universitas pendidikan ganesha jurusan akuntansi program s1, 8(2) rahmawati, a., mustika, i.w., dan eka, l.h. 2018. pengaruh penerapan standar akuntansi pemerintah, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan skpd kota tangerang selatan. jurnal ekonomi, bisnis, dan akuntnasi (jeba). 20 (2), 8-17. sugiyono. (2010). metode penelitian bsnis (pendekatan kuantitatif, kualitatif, dan r&d). bandung: alfabeta. wati, k.d., herawati, n.t., dan sinarwati, n.k.(2014). pengaruh kompetensi sdm, penerapan sap, dan sistem akuntansi keuangan daerah terhadap kualitas laporan http://.bpkp.go.id/ penerapan standar akuntansi pemerintah, implementasi sistem informasi manajemen daerah, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah kabupaten seluma tri ikyarti dan nila aprila 140 keuangan daerah. e-journal s1 ak universitas pendidikan ganesha jurusan akuntansi program s1 2 (1) , republik indonesia 2010. peraturan pemerintah no. 71 tahun 2010 tentang standar akuntansi pemerintahan. , undang-undang ri no. 17 tahun 2003 tentang keuangan negara. jakarta: sekretariat negara. , undang-undang ri no. 23 tahunn 2014 tentang pemerintahan daerah. jakarta: sekretariat negara. , republik indonesia. 2005. peraturan pemerintah ri nomor 56 tahn 2005 tentang sistem informasi keuagan daerah. , republik indonesia. 2008. peraturan pemerintah no. 60 tahun 2008 tentang sistem pengendalian intern pemerintah. microsoft word 9364-c3bf-1760-5dc2 jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.27-42 27 village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi1 faculty of economics and business, bengkulu university, bengkulu, indonesia1 article info abstract article history: received: may 23,2022 revised: may 29, 2022 accepted: jun, 20, 2022 this study aims to describe how the process of changing the village revenue and expenditure budget (apbdesa-p) is carried out and how the implementation of its activities relates to socio-economic handling due to the covid-19 outbreak in the village's financial management. with the issuance of perpu number 1 of 2020 concerning state financial policy and financial system stability for handling the corona virus disease (covid-19) pandemic, the government reallocated the budget starting from the apbn to apbdesa. this research uses a descriptive qualitative approach. the research data are in the form of secondary data (documents related to the research theme) and primary data (interviews with informants, namely village financial managers, sub-district governments, and district governments) in the rejang lebong regency area. data analysis used the miles and huberman model. the study results prove that the planning and budget documents (rpjmdesa, rkpdesa, and apbdesa) carried out by the village government have followed the applicable rules and regulations. the initial stage is the formation of the rpjmdesa, rkpdesa, and apbdesa drafting teams by the village head. then the team will work following the rules and regulations until the 2020 rpjmdesa, skpdesa, and apbdesa are stipulated. the existence of various regulations and policies issued relating to implementing the activity program for the village cash intensive work (pktd), and the covid-19 response village. furthermore, the perbup regarding the covid-19 responsive village and village cash intensive work to be a guideline for the village government. activities in the village are focused on carrying out pktd activity programs, the essence of which is that village funds are used in a pattern through selfmanaged management as the utilization of natural resources, appropriate technology, innovation, and human resources. keywords: village finances, changes in apbdesa, implementation. correspondence: baihaqi baihaqi.netty@gmail.com introduction almost three years the world is at war against the corona virus disease 2019 (covid19) pandemic, and indonesia is no exception. this pandemic has had a multidimensional impact on various aspects of people's lives. in addition to directly attacking health, this pandemic also strikes the socio-economic life of the community. this pandemic can potentially cause social disharmony in society, confrontational conflicts on government policies, and the collapse of the community's economy, especially in the lower class. regarding economic issues, the government has taken various approaches to overcome the economic impact of this pandemic. one of them is the stimulus policy, both fiscal and monetary. in addition, the government has been governed by government regulation instead of law (perpu) number 1 of 2020 concerning state financial policy and financial system stability for handling the corona virus disease 2019 (covid-19) pandemic reallocated the budget from the apbn to the village budget. through the ministry of villages (kemendes), the government issued a circular letter (se) mendes pdtt number 8 of 2020, which was later updated with se mendes pdtt number 11 of 2020 regarding villages responding to covid-19 and affirmation of village cash intensive work. this is done to change the priority of village funds for activities that are more beneficial to the community. the issuance of the circular letter became the basis for the village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi 28 village government to make changes to the village budget to prevent and deal with covid-19, which had not previously been budgeted. one of them is the village cash intensive work program (pktd). the village fund used for this program (pktd) is self-managed, using appropriate technology and village innovation by prioritizing workers from low-income family members, the unemployed, and other members of marginalized communities. various rules and policies issued by the government during the covid-19 outbreak related to the management of village finances will automatically change the village revenue and expenditure budget (apbdesa) to be able to finance expenditures during the covid-19 handling period, which previously did not exist—budgeted in the 2020 apbdesa. therefore, the existing apbdesa being implemented must be revised or changed according to the laws and regulations to enforce various rules and policies related to handling this covid-19 outbreak. changes to the apbdesa (apbdesa-p) based on the rules must go through existing mechanisms, together with the village consultative body (bpd), to be discussed, and mutually agreed upon. this process takes time and various stages to be carried out. furthermore, the process of implementing the activities that have been included in the apdesa-p also requires implementation mechanisms and procedures following existing rules. this phenomenon will be seen in this research, related to how the process carried out by the village government and the bpd and village communities in implementing various existing rules and policies, starting from changing the budget to its implementation. based on preliminary research at the research location, data was obtained that village financial managers experienced various problems and obstacles in making budget changes and in their implementation because the various rules and policies issued during the covid-19 pandemic were different from the policies and decisions that had been taken when setting apbdesa and various implementation mechanisms according to existing regulations. therefore, village financial managers experience limitations and obstacles, so they need support and assistance from related parties in their realization. therefore, this study aims to describe the conditions of changing the village revenue and expenditure budget (apbdesa-p) and its implementation related to socio-economic handling due to the covid-19 outbreak in the village government financial management. the results of this study are expected to provide benefits, especially for the village, subdistrict government, district, and provincial governments, and other related parties in terms of a) for the village, sub-district, and district governments as evaluation material in understanding conditions in the field related to village financial management in the future. for example, covid 19, so that it can be taken into consideration in building various mechanisms, rules, policies, and so on to strengthen and ensure the implementation of good governance in village financial management; b) the results of this study are expected to be a reference and evaluation material in developing a better model of village financial management in times of crisis (such as covid19) while still prioritizing the principle of community empowerment by implementing better village financial management, becoming a reference for knowledge development. and further research to provide a comprehensive picture of various conditions of village financial management in indonesia, both under normal conditions and in crisis conditions. conceptual and theory village finance and people's welfare the autonomy for villages based on the recognition of origin rights, customs, and authority to regulate household and government affairs has been controlled in law number 32 of 2004 concerning regional government and government regulation number 72 of 2005 concerning villages. this shows that the format of decentralization and regional autonomy policies has legally touched the lowest level of government, namely at the village level jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.27-42 29 (kalimandhanu, 2014). the issuance of law (uu) number 6 of 2014 concerning village administration and sharpened by the distribution of government regulation (pp) number 43 of 2014 concerning implementing regulations of law number 6 of 2014 has provided a better order in the delegation of authority to villages. furthermore, to provide financing for village development, the government issued pp number 60 of 2014 concerning village funds sourced from the state revenue and expenditure budget (apbn) and minister of home affairs regulation (permendagri) number 113 of 2014 (improved by permendagri number 20 of 2014). 2018) regarding village financial management so that development programs can be appropriately implemented. minister of home affairs regulation (permendagri) number 20 of 2018 concerning village financial management states that; village finances are all village rights and obligations that can be valued in money and everything in the form of money and goods related to the implementation of village rights and responsibilities. furthermore, village financial management is all activities that include planning, implementation, administration, reporting, and village financial accountability. villages will be given a direct development financing allocation in an amount following the apbn. the budget allocation per village follows the criteria set by the minister of finance. village financial management a) village financial planning and budget the village government shall prepare a village development plan under its authority concerning the regency/city development planning. the village development planning is ready on a term basis, including a) the village medium-term development plan for 6 (six) years; and b) the village annual development plan, or the so-called village government work plan, is an elaboration of the village medium-term development plan for 1 (one) year. the village government work plan (rkpdesa) elaborates the village medium-term development plan for 1 (one) year. the village revenue and expenditure budget (apbdesa) is the annual financial plan of the village government. regent/mayor regulation is required to regulate village financial management. permendagri number 114 of 2014 states that the village medium-term development plan (rpjmdesa) and the village government work plan (rkpdesa) are stipulated by village regulations. the village regulation concerning the village medium-term development plan and the village government work plan is the only planning documents in the village. the village medium-term development plan and the village government work plan are guidelines for preparing the village revenue and expenditure budget (apbdesa) regulated in a government regulation. the village revenue and expenditure budget (apbdesa) is the last stage designed in the planning phase. minister of home affairs regulation number 20 of 2018 states that the village budget consists of village revenue, expenditure, and financing. b) implementation and administration minister of home affairs regulation number 20 of 2018 concerning village financial management states that the village head is the holder of the power to manage village finances, which can be delegated to village officials. the village apparatus comprises the village secretariat, regional implementers, and technical implementers. village officials are located as assistant elements of the village head. the village secretariat is led by the village secretary, assisted by details of the secretariat staff tasked with helping the village head in government administration. village financial management technical implementers are village officials appointed by the village head to carry out village financial management. a treasurer is a village apparatus appointed by the village head to receive, store, deposit, administer, pay, and account for village finances in the context of implementing the village budget. the village head and treasurer sign the fund's disbursement in the village treasury account. village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi 30 based on the village budget generated at the planning stage, the implementation stage begins. the main activities at this stage include preparing the rab, submitting a payment request letter (spp), and implementing activities in the field. it is also essential to understand correctly and correctly the duties and responsibilities of each actor (manager). implementation in village financial management is a series of activities to implement the plans and budgets that have been set in the village budget. the main activities in this implementation phase can be divided into two, namely: 1) activities related to spending money and 2) implementation of activities in the field. the village treasurer must be able to carry out his duties in terms of recording, which results in a financial transaction in the village revenue and expenditure budget (apbdesa) either in the form of village income or expenditure. the accounting records or books used by the village treasurer in terms of village financial administration are the general book, tax book, and tax assistant cash book. c) reporting and accountability reporting and accountability is the last stage in the village financial management cycle (hamzah, 2015; purwati, 2014). the village financial management accountability report is the fulfillment of responsibilities to the village community/people for the management of money and the interests of the people by the village government. reporting is one of the mechanisms to realize and ensure accountability for village financial management, as emphasized in the principle of village financial management (accountable principles). the essence of this report is that village financial management can be accounted for from various aspects: legal, administrative, and moral. thus, reporting on village financial management is the obligation of the village government as an inseparable part of the implementation of village government 49/pmk.07/2016. reporting referred to in village financial management is the submission of a written report on the realization/implementation of apbdesa by the village head (village government) to the regent/mayor by the provisions stipulated in the legislation, which is divided into two stages: 1) first semester report submitted by the village head to the regent/mayor no later than the end of july of the current year; 2) second semester report/final report submitted no later than the end of january of the following year. this accountability report is a report on the realization of the apbdesa implementation submitted by the village head to the regent/mayor after the fiscal year ends on december 31 every year. the village head must submit this accountability report no later than the end of january of the following year. a village regulation stipulates this accountability report by enclosing the attachments: 1) accountability report on the realization of apbdesa implementation according to the prescribed form; 2) village owned wealth report; 3) reports on sectoral programs and regional programs that enter the village. village revenue and expenditure budget changes (apbdesa-p) the process of preparing the apbdesa begins in the following order: a) the activity implementer submits the proposed activity budget to the village secretary based on the established rkpdesa; b) the village secretary prepares a draft village regulation on apbdesa (rapbdesa) and submits it to the village head; c) the village head then submits it to the bpd for discussion and mutual agreement. the draft village regulation on apbdesa is mutually agreed upon no later than october of the current year between the village head and the bpd; d) a draft village regulation concerning the village budget that has been mutually agreed upon as subsequently submitted by the village head to the regent/mayor through the sub-district head or other designation no later than 3 (three) days since it was agreed to be evaluated; e) the regent/mayor shall determine the results of the evaluation of the apbdesa draft no later than jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.27-42 31 20 (twenty) working days from the receipt of the draft village regulation on apbdesa. if the regent/mayor does not provide evaluation results within the time limit, the rules shall apply automatically (permendagri 114/2014). minister of home affairs regulation number 20 of 2018 states that it is possible to make changes to the apbdesa stipulated in the village regulation. changes to the apbdesa can be made if there are: a) circumstances that cause a shift between types of expenditures to be made; b) circumstances that cause the previous year's budget calculation excess remainder (silpa) to be used in the current year; c) there is an increase or reduction in village income; d) special events occur, such as natural disasters, political crises, economic crises, and prolonged social unrest; and e) fundamental changes to government and local government policies. however, changes to the apbdesa can only be made once a fiscal year. regarding the current covid-19 pandemic, following existing regulations, the village government can change the village revenue and expenditure budget (apbdesa-p) following existing rules and mechanisms. in point (d) above, there are special events, such as natural disasters, political crises, economic crises, and prolonged social unrest; the covid-19 pandemic is included in that category. with the issuance of perpu number 1 of 2020 concerning state financial policy and financial system stability for handling the corona virus disease (covid19) pandemic, the government reallocated the budget starting from the apbn to apbdesa. furthermore, the minister of pdtt circular letter (se) no. 8 of 2020 was issued, later updated with se mendes pdtt no. 11 of 2020 regarding villages responding to covid-19 and affirmation of village cash intensive work. then the ri minister of finance regulation number 40/pmk.07/2020 concerning amendments to the minister of finance regulation number 205/pmk.07/2019 concerning the management of village funds was issued, where the funds to be used for this blt were sourced from village funds used to reduce the impact economy due to the covid-19 pandemic in rural areas. several theories are used as the basis for seeing the phenomenon of village financial management related to the covid-19 outbreak. first, this theory explains that village financial management during the covid-19 attack was in extraordinary conditions. in addition, this theory will be used as a guide in discussing the research results later. the theories are a) goalsetting theory; b) agency theory. research methods this research uses a qualitative study case approach. qualitative research is based on problems that are not looking for generalizations but looking for truths that are specific to location and context (here and present). qualitative research prioritizes inductive logic, where categorization is born from the researcher's encounter with informants in the field or the data found. so qualitative research is characterized by information in the form of contextual bonds that will lead to patterns or theories that explain social phenomena (emzir, 2010; bungin, 2010; creswell, 2007). this research will look at the process of making changes to the village revenue and expenditure budget (apbdesa-p) and implementing activities during the covid 19 outbreak. this condition will be seen in the village government in the rejang lebong regency, bengkulu province. i was exploring in detail the phenomena and various problems in the village from parties related to the process of changing the apbdesa and implementing its activities in managing village government finances—revealing the facts of the existing conditions in the process of changing the apbdesa and its implementation. a) research data, informant determination techniques, location, and time the data in this study are in the form of social and economic realities about the conditions that exist in making apbdesa changes (apbdesa-p) and implementing activities during the covid-19 outbreak. the data sources are informants, namely people who are village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi 32 considered to know well a phenomenon that is becoming a reality. therefore, an object of research that it can assist researchers in digging up the information/data needed in research with this qualitative approach (wahyuni 2012; myers, 2008; miles and huberman, 1994), namely: 1) village financial manager, village consultative body (bpd), organizations in the village, and village community/community leaders; 2) district parties related to village financial management; 3) district parties related to village financial management. this study also took secondary data from the process of changing the apbdesa (apbdesa-p) and its implementation to support the direct information provided by research informants. this research was conducted in a village within the rejang lebong regency, bengkulu province. the study was conducted from july to november 2020. b) data collection and analysis techniques the instrument for collecting qualitative research data is the researcher himself. in the data collection work process, five primary methods can be used simultaneously, namely: a) observation; b) in-depth interviews; c) documentation; d) recording (recording). the data analysis technique used in this research is an interactive model (interrelated and iterative) as developed by miles and huberman (1994). data analysis was carried out simultaneously with the data collection process, with the stages of data collection, data presentation, data reduction, and concluding. every research requires a standard to see the degree of trustworthiness or the truth of the research results. in qualitative research, this standard is called data credibility (sugiyono, 2013; munir, 2012; wahyuni, 2012; meleong, 2006; miles and huberman, 1994). this study uses several ways to determine the credibility (credibility), namely the extension of observations, increased persistence in research, triangulation, using reference materials, discussions with colleagues, and member checks. research results and discussion research results village revenue and expenditure budget preparation process for 2020 the village government in rejang lebong regency, when preparing the village revenue and expenditure budget (apbdesa), is carried out following its authority based on statutory regulations concerning the rejang lebong regency development plan following the rejang lebong regency medium-term development plan (rpjmd) 2016 -2021. therefore, the process of preparing apbdesa begins with the village government planning documents in rejang lebong regency, such as: a) village medium-term development plan (rpjmdesa) for 6 (six) years. b) the village annual development plan or the so-called village government work plan (rkpdesa), which is an elaboration of the village rpjmd for 1 (one) year. based on this document, the village government then prepares the village revenue and expenditure budget (apbdesa), the village government's annual financial plan. the research informants (village financial managers, bpd, community, sub-district, and district) explained the process of preparing village development planning and budget documents. all parties are involved in preparing the record to determine the direction of village development, starting from formulating the rpjmdesa, rkpdesa, and apbdesa documents. this planning and budget document is essential as a guide and reference for all parties to play a role in the village development process. the process of preparing this document was disclosed by research informants: ba (sekdes), sl (bpd), kar (community), ris (community), lam (kecamatan), and zul (kabupaten, bpmd). from the information provided by research informants, it can be said that in the formulation of village development planning and budget documents in the rejang lebong jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.27-42 33 regency area, which includes rpjmdesa, rkpdesa, and apbdesa through existing processes. all parties involved participate in discussing and determining the direction of financial management and program development activities that will be carried out in the village. the community and other parties provide input, suggestions, and consultations to properly formulate and determine the programs and activities to be carried out and the budget allocated. the process carried out in developing planning and budget documents has been going well. the village government, involving the village community and other components, jointly formulates the rpjmdesa, rkpdesa, and apbdesa documents through a deliberation process in the spirit of kinship. the village revenue and expenditure budget (apbdesa) is the village government's annual financial plan that is discussed and agreed upon by the village government and the village consultative body (bpd). the apbdesa is determined by a village regulation (perdes) after going through the processes and stages of the laws and regulations. apbdesa consists of village revenue, expenditure, and financing. the apbdesa formulation process in villages within the rejang lebong regency area goes through the following stages: 1) the village head establishes a team for drafting the apbdesa draft; 2) the team examines the rkpdesa document that had been prepared in the musrenbangdes process; 3) the team prepares the apbdesa draft by involving representatives; 4) the team discusses the apbdesa plan in the village deliberation forum (musdes) by involving the community and other related parties; 5) improvement of apbdesa draft and approval of bpd as community representative; 6) the village head stipulates a village regulation on apbdesa. based on the study's results, it was found that the apbdesa drafting team carried out the following activities: a re-examination of the rkpdesa document; preparation of the apbdesa draft; and preparation of a draft list of apbdesa proposals. the formation of this team follows the results of interviews with the village head (bud) and the government division (ml). in the process of preparing this apbdes draft, the village government is also assisted by local village assistants, sub-district assistants, and rejang lebong regency experts, who the government indeed provides to help village communities and to ensure that the process of formulating the apbdesa draft is following the rkpdesa, laws, and regulations. -invitations, development priorities, and so on. this is under the results of interviews with the formulating team (bb), village local assistants (td), and district facilitators (ls). the apbdesa draft that the team has prepared is then submitted to the village head. the village head holds a meeting (musdes) to discuss and agree on the apbdesa draft. this musdes was attended by the village government, bpd, village community representatives, local village assistants, the sub-district, and the rejang lebong regency. at this stage, discussions are carried out on the draft apbdesa that has been prepared, providing responses, input, questions, and so on related to the apbdesa. the results of the village council are related to the discussion of the apbdesa draft. the village head directs the apbdesa drafting team to revise the apbdesa draft based on the agreement results of the musdes. after improving the apbdes, which the village secretary leads, the village secretary prepares a draft village regulation (raperdes) regarding the village budget. the village head brings the raperdes on the apbdes to the bpd for joint discussion and approval. the bpd carries out the argument with the existing mechanism in the bpd until the raperdas apbdes is jointly agreed upon between the bpd and the village government (village head). after the bpd approves the apbdes draft, the village head determines the raperda apbdesa as a village regulation on apbdesa. along with the stipulation of the apbdes pardes, the village head also: 1) establishes the apbdesa implementation policy; 2) establishes a policy for managing village goods; 3) issues a village financial management technical implementation decree (ptpkd); 4) appoints a village treasurer. this determination process follows the applicable laws and regulations. after the apbdes perda is enacted, the village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi 34 village financial manager conducts socialization (notification) to the community about the apbdesa that will be implemented. one of them is placing a giant billboard at the village office or public place as information about the apbdesa. the village government also submits the apbdesa to representatives of village community groups as a socialization of the apbdesa results. the process of preparing planning and budget documents (rpjmdesa, rkpdesa, and apbdesa) was carried out before the corona virus disease 2019 (covid-19) outbreak. this document was compiled in 2019 and in previous years. this document was compiled without considering the conditions for the covid-19 explosion as it occurred in 2020. the conditions predicted to occur in 2020 do not include various situations requiring handling the covid-19 pandemic. the apbdesa process discussed above is the preparation process following the existing reality, which the village government carried out in the rejang lebong regency area before the covid-19 pandemic. village revenue and expenditure budget-changes in the covid-19 period the apbdesa for fiscal year 2020 in rejang lebong regency has been determined through a long process, as described above, so that from january 2020, the apbdesa has been implemented. the occurrence of the covid-19 outbreaks starting around march 2020 required the government to do various things related to the explosion. what the village did was related to changes in conditions during the covid-19 attack, accompanied by the issuance of multiple rules and policies by the central government, provincial governments, and district governments. the laws and regulations that apply to the covid-19 outbreak have caused the village to make various adjustments to implement the village budget and the existing rules. therefore, what rules and policies exist and what the village does with the existence of these rules are related to the village budget and its implementation. the results of an interview with the head of the village community empowerment agency (bpmd) of rejang regency (sr). based on the results of these interviews, we searched documents related to various existing rules and policies. different laws issued related to the corona virus disease 2019 (covid-19) outbreak, which is generally associated with the management of village finances, include: 1) government regulation instead of law number 1 of 2020, concerning state finance and financial system stability policies for handling covid-19 and dealing with threats that endanger the national economy and financial system stability. this regulation regulates the state budget implementation in the context of addressing the covid-19 pandemic. 2) presidential decree number 7 of 2020, concerning the task force for the acceleration of handling covid-19; and presidential decree number 9 of 2020 concerning amendments to presidential decree number 7 of 2020. 3) presidential instruction number 4 of 2020 concerning refocussing of activities, budget relocation, and procurement of goods and services in the context of accelerating the handling of covid-19. this regulation regulates fast, precise, focused, integrated, and synergized steps between ministries/agencies and regional governments to refocus activities, reallocate budgets and procure goods and services in the context of accelerating the handling of covid-19. 4) minister of finance regulation number 23/pmk.03/2020 concerning incentives for taxpayers affected by the corona virus outbreak. 5) regulation of the minister of villages, development of disadvantaged regions, and transmigration of the republic of indonesia number 6 of 2020 concerning amendments to the regulation of the minister of villages, development of disadvantaged regions, and jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.27-42 35 transmigration number 11 of 2019 concerning priorities for the use of village funds in 2020. 6) circular of the minister of villages, development of disadvantaged regions, and transmigration of the republic of indonesia number 8 of 2020 concerning villages responding to covid-19 and affirmation of village cash intensive work. based on the various rules above, the ministry of villages, development of disadvantaged regions, and transmigration issued regulations considering that covid-19, which has become a global pandemic, has had a severe impact on the joints of the economy and the health of rural communities. besides that, it is also to follow up on the directives of the president of the republic of indonesia related to the priority of using village funds to strengthen the foundations of the economy through the village cash work unit (pktd) and maintaining public health through efforts to prevent and handle covid-19. the purpose and objective of the circular are to serve as a reference in the implementation of the covid-19 response village and the village cash work unit (pktd) using the village fund. the scope of this provision includes a) affirmation of village cash intensive work (pktd); b) covid-19 responsive villages; and c) explanation of changes to apbdes. based on the regulation of the minister of villages, development of disadvantaged regions, and transmigration of the republic of indonesia number 6 of 2020 concerning amendments to the regulation of the minister of villages, development of disadvantaged regions, and transmigration number 11 of 2019 about priorities for the use of village funds in 2020; and also the circular of the minister of villages, development of disadvantaged regions, and transmigration of the republic of indonesia number 8 of 2020 concerning villages responding to covid-19 and affirmation of village cash intensive work, the regency, district, and village governments carry out these rules under the scope of their duties and responsibilities. based on interviews with informants, namely from bpmd (ss), district (camat, rl), village heads (pd; and am), information was obtained that the local government of rejang lebong regency, based on various existing regulations, issued regent regulation (perbup) number 11 2020 concerning amendments to rejang lebong regent regulation number 5 of 2020 about procedures for distribution and determination of village fund details for each village in rejang lebong regency for fiscal year 2020. as a result, the total budget ceiling for rejang lebong regency village funds for 2020 is rp.113,199,136,000 for all villages in rejang lebong regency. furthermore, the perbup details various policies as follows: 1) the amount of the village fund in rejang lebong regency with details as follows: a) the basic allocation of rejang lebong regency is rp. 79,543,878,000, b) affirmation allocation for rejang lebong regency is idr 4,359,217,000, c) performance allocation for rejang lebong regency is idr 1,729,152,000, d) rejang lebong regency formula allocation of rp. 27,566,889,000, 2) the distribution of village funds is carried out in 3 (three) stages, with the following provisions: a) phase i no later than january by 40% b) phase ii no later than march by 40% c) phase iii no later than june by 20% based on the results of interviews with informants from the rejang lebong regency bpmd related to the change in the budget ceiling due to the covid-19 outbreak in 2020, the rejang regency government made changes to the budget ceiling so that each village also experienced a change in the number of village funds to be received. based on the existing allocation, it is not much different, but the difference requires the village to adjust existing programs and activities, especially programs and activities that are on a priority scale related to village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi 36 handling the covid-19 outbreak conditions that occurred, where these programs and activities never existed before in the 2020 apbdesa the village fund is prioritized to finance development and community empowerment aimed at improving the welfare of rural communities, improving the quality of human life, and reducing poverty, as stated in the village government work plan. priority for the use of village funds includes activities in tackling the economic impact of the corona virus village 2019 (covid-19) pandemic, in the form of a) activities to handle the covid-19 pandemic and b) social safety net in the village. the use of the village fund is guided by the priority of using the village fund as determined by the minister of villages, development of disadvantaged regions, and transmigration. the social safety net in the village is in the form of village direct cash assistance (blt) to poor or underprivileged families in the village as beneficiary families. the village government is obliged to budget and carry out blt village activities. prospective blt beneficiary families at least meet the following criteria: a) poor or underprivileged families who are domiciled in the village concerned; b) do not include beneficiaries of the family hope program (pkh), basic food cards, and pre-employment cards. the data collection of prospective blt village recipients considers the integrated social welfare data (dtks) from the ministry of social affairs. the amount of blt desa is set at idr 600,000 per beneficiary family monthly, paid every month for 3 (three) months. in managing the apbdesa related to the covid-19 outbreak, the regional government of rejang lebong regency did not ask the village to make changes to the apbdesa (apbdesa-p) but instructed them to implement the cash-intensive program, especially in direct cash assistance (blt). the apbdesa amendment has its mechanism according to the existing laws and regulations (done after six months of the current year's budget). the rules and policies issued by the government provide an opportunity for the village to carry out program activities related to the covid-19 condition without having to make changes to the village budget first. this is due to urgent situations where changing the apbdesa takes a long time. the village government is allowed to make changes to the apbdesa on the way in the 2020 budget year following existing mechanisms. this is under the interviews with bpmd, the village head, and village assistants. village blt is budgeted in the village budget at a maximum of 35% of the village fund received by the village concerned. if the amount of the village blt for the village blt is insufficient, the village head may use the village fund over this limit after obtaining approval from the regent. provisions regarding criteria, data collection mechanisms, determination of family data for village blt beneficiaries, and implementation of village blt grants are carried out by the requirements stipulated by the ministry of villages, development of disadvantaged regions, and transmigration. village funds can be used to finance activities not included in the priority use of village funds after obtaining approval from the regent. in giving this approval, the regent ensures that the allocation of village funds for priority activities has been fulfilled and the legitimacy of development and community empowerment has been fulfilled. the regent approval is given when evaluating the draft village regulation regarding the village budget. the village head is responsible for using village funds, including implementing the village blt distribution. the government and local governments can assist in using village funds. if the village government does not budget and does not carry out blt village activities, it is subject to sanctions in the form of stopping the distribution of village funds in phase iii of the current budget year. the village government unites independent villages that do not budget and do not carry out blt activities are subject to sanctions in the form of deduction of jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.27-42 37 village funds by 50% of village funds which will be distributed in phase ii of the following fiscal year. discussion the apbdesa for the 2020 fiscal year in rejang lebong regency has been determined through a long process, so from january 2020, the apbdesa has been implemented. the occurrence of the covid-19 outbreaks starting around march 2020 required the government to do various things related to the attack. the laws and regulations that apply to the covid-19 epidemic have caused the village to make multiple adjustments to implement the village budget and the existing rules. many rules and policies have been issued to respond to the covid19 outbreak, which influences the village, especially in managing the village budget. based on various existing regulations, the ministry of villages, development of disadvantaged regions, and transmigration issued rules taking into account that covid-19, which became a global pandemic, had a severe impact on the joints of the economy and the health of rural communities. besides that, it is also to follow up on the directives of the president of the republic of indonesia related to the priority of using village funds to strengthen the foundations of the economy through the village cash work unit (pktd) and maintaining public health through efforts to prevent and handle covid-19. the scope of this provision includes affirmation of village cash intensive work (pktd); covid-19 response village; and an explanation of apbdes changes. furthermore, the regent of rejang lebong regency also issued a regent regulation regarding covid-19 responsive villages and village cash intensive work as outlined by various policy rules from the central government, especially from the ministry of villages and pdtt. this regent regulation provides an overview of what the village government must do in managing the 2020 apbdesa related to covid-19. the focused activity is to carry out a village cash intensive work (pktd) program, which in essence, is that the village fund is used with a village cash intensive work (pktd) pattern through self-managed management, as well as the utilization of natural resources, appropriate technology, innovation, and resources. village human resources. village cash intensive work (pktd) are: village funds are used with the village cash work intensive pattern (pktd) through self-managed management, the utilization of natural resources, appropriate technology, innovation, and village human resources. workers are prioritized for members of poor, unemployed, and underemployed families and members of other marginalized communities. wages are paid every day. the implementation of pktd activities follows the following provisions: a) implement a safe distance between one worker and another worker of a minimum of 2 (two) meters; b) workers who cough or have colds are required to wear a mask. the covid-19 response village is where the ministry of villages, development of disadvantaged regions, and transmigration instructs villages to form village volunteers to fight covid-19. the structure and duties of the covid-19 village volunteers consist of the chair (village head), deputy (bpd), members (village apparatus, bpd members, village head or equivalent, head of rw, head of rt, village local assistant, family hope program assistant, healthy village facilitators, other assistants who live in the village, village midwives, religious leaders, traditional leaders, community leaders, youth organizations, pkk, village community mobilization cadres (kpmd). are babinkamtibmas, babinsa, and village facilitators based on the regulation of the minister of villages, development of disadvantaged regions, and transmigration of the republic of indonesia number 6 of 2020 concerning amendments to the regulation of the minister of villages, development of disadvantaged regions, and transmigration number 11 of 2019 regarding priorities for the use of village village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi 38 funds in 2020; and also the circular of the minister of villages, development of disadvantaged regions, and transmigration of the republic of indonesia number 8 of 2020 concerning villages responding to covid-19 and affirmation of village cash intensive work, the regency, district, and village governments carry out these rules by the scope of their duties and responsibilities. the regional government of rejang lebong regency, based on various existing regulations, issued regent regulation (perbup) number 11 of 2020 concerning amendments to rejang lebong regent's regulation number 5 of 2020 about procedures for distribution and determination of details of village funds for each village in rejang lebong regency for fiscal year 2020. the village fund is prioritized to finance development and community empowerment aimed at improving the welfare of rural communities, improving the quality of human life, and reducing poverty, as stated in the village government work plan. priority for the use of village funds includes activities in tackling the economic impact of the covid-19 pandemic, in the form of a) activities to handle the covid-19 pandemic and b) social safety net in the village. the use of the village fund is guided by the priority of using the village fund as determined by the minister of villages, development of disadvantaged regions, and transmigration. the social safety net in the village is in the form of village direct cash assistance (blt) to poor or underprivileged families in the village as beneficiary families. the village government is obliged to budget and carry out blt village activities. prospective blt beneficiary families at least meet the following criteria: a) poor or underprivileged families who are domiciled in the village concerned; b) do not include beneficiaries of the family hope program (pkh), basic food cards, and pre-employment cards. the data collection of prospective blt village recipients considers the integrated social welfare data (dtks) from the ministry of social affairs. the amount of blt desa is set at idr 600,000 per beneficiary family monthly, paid every month for 3 (three) months. in managing the apbdesa related to the covid-19 outbreak, the regional government of rejang lebong regency did not ask the village to make changes to the apbdesa (apbdesa-p) but instructed them to implement the cash-intensive program, especially in direct cash assistance (blt). the apbdesa amendment has its mechanism according to the existing laws and regulations (done after six months of the current year's budget). the rules and policies issued by the government provide an opportunity for the village to carry out program activities related to the covid-19 condition without having to make changes to the village budget first. this is due to urgent needs, where changing the apbdesa takes a long time. the village government is allowed to make changes to the apbdesa on the way in the 2020 budget year following existing mechanisms. in terms of goal-setting theory, the village government has carried out a process of adjusting the implementation of the budget (apbdesa) related to the covid-19 outbreak. the village government has changed the planning and budget documents, including village development goals and programs following development goals and programs from sub-districts and districts during the covid-19 outbreak. villages must adjust the apbdesa so that it requires a joint commitment from all levels of society in the village to implement various rules during this covid-19 outbreak jointly. the goal-settings that a person's behavior is determined by two cognitions, namely values (values) and intentions (goals), so that the village government and the community have set goals for their future behavior following the conditions of the covid19 outbreak, and these goals will influence their behavior in achieving it. goal-setting theory has implications for village government such as 1) this theory affects the way village governments measure their performance, which uses the concept of goal setting, namely clear goals, challenging goals, and commitment to achieving them; 2) enables the village government to make good preparations in the implementation of achieving goals by jurnal akuntansi issn 2303-0356 vol. 12, no.2, juni 2022 hal.27-42 39 building community social conditions, infrastructure, and technology following the goal-setting program; 3) prepare the workforce regarding the interaction and communication between the village government and the community; 4) emphasis on targets that must be known and understood by all components of the community involved; 5) evaluate the follow-up to the adjustment of the determined targets in the event of various changes; and 6) evaluation in the achievement of goals. based on existing rules and regulations, the village government readjusted the goals, especially in the conditions that existed during the covid-19 outbreak, to provide welfare to the community. agency theory cannot be separated from the bargaining position between the village government (agent) and the village community (principals). as the owner of village finances, the village community must have access to limited information in every stage of village financial management. in contrast, the village government, as an actor in the operational practice of program activities in the village, has information on all matters relating to village financial management in accurate and comprehensive terms, including about conditions adjustment of the village budget during the covid-19 period. the different and contradictory positions, functions, situations, goals, interests, and backgrounds of the principals and agents will create conflicts with conflict of interest and influence between each other in the village's financial management process. the involvement of the community and the bpd in the village government in the decision-making process causes conflicts between the village government and the village community to decrease. conclusion and implication conclusion the process of preparing planning and budget documents (rpjmdesa, rkpdesa, and apbdesa) carried out by the village government in the rejang lebong regency area has been carried out well based on deliberation and kinship. the initial stage is the formation of the rpjmdesa, rkpdesa, and apbdesa drafting teams by the village head. furthermore, the rpjmdesa drafting team harmonized the development policy direction of the rejang lebong regency, conducted a study of village conditions, drafted the rpjmdesa, discussed the rpjmdesa in village meetings, and determined the rpjmdesa. in preparing the rkpdesa, the team observed the indicative village ceiling and the alignment of programs/activities to enter the village, re-examined the rpjmdesa document, and drafted the rkpdesa, recruited the rkpdesa through village development planning deliberation, and determined the rkpdesa. in preparing the apbdesa draft. the team examined the rkpdesa document that had been trained in the musrenbangdes process, prepared the apbdesa draft by involving representatives, discussed the apbdesa plan in the village deliberation forum (musdes) by applying the community and other related parties, made improvements to the apbdesa draft and approved the bpd as a community representative. the village head stipulates a village regulation on apbdesa. the changes to the village budget and its implementation during the covid-19 outbreak began with the various rules and policies issued. the rules relating to managing the village budget during the covid-19 period are associated with implementing the activity program for the village cash intensive work (pktd) and the covid-19 response village. furthermore, the regent of rejang lebong regency also issued a regent regulation regarding covid-19 responsive villages and village cash intensive work to serve as guidelines for the village government. activities in the village are focused on conducting pktd activity programs, the essence of which is that the village fund is used in a pattern through self-managed management, as well as the utilization of natural resources, appropriate technology, innovation, and village human resources. the village government does not make changes to the village budget related to the existence of these programs and activities. however, the government village financial management (changes apbdesa and implementation) at the time of the covid-19 pandemic baihaqi 40 adjusts the implementation of the village budget and will make changes along the way to applicable regulations. implementing the existing program activities in the apbdesa in the form of village development activities and community empowerment continues as it should. the rejang lebong regency government made adjustments to the 2020 village fund budget ceiling. research implication the implication of the results of this study is to increase the role of provincial, district, sub-district governments, assistant staff, and other related parties in providing various education and assistance in understanding the apbdesa condition during the covid-19 outbreak. the same understanding of all components in the village includes convenience in adjusting the village budget and in its implementation following the activity program determined during the covid-19 outbreak. under their scope and capacity, these parties continuously develop an attitude of concern for all components of society in the village development process, especially during this covid-19 outbreak. building closeness and cooperation between the village community and the village government in the village financial management process during the covid-19 attack. 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university 1,2) , training & education science of jambi university 3) gowon@unja.ac.id 1) yuliusman@unja.ac.id2) fortunasari@unja.ac.id3) abstract performance measurement system (pms) including performance accountability is the obligation of every institution to be implemented accurately and measurably. government agencay performance accountability system (sakip) which has been regulated in pp no. 29 of 2014 contains regulations of the president of the republic of indonesia regarding general regulations for the implementation of sakip. the purpose of this study was to determine the effect of the pms factors on the implementation of sakip in the jambi provincial government by connecting the 5 factors of the pms and the implementation of sakip that influenced them. specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. the research method used is descriptive quantitative. the warp partial least square (warppls) program is a variance-based data processing program created to solve the problems caused by covariance-based sem. this study hypothesizes the influence of the pms factors on the implementation of sakip. the activities carried out began with submitting proposals to the jambi provincial government, which then sought data directly or through third parties. students as enumerators are used to search for data in the field. primary data used comes from provincial government officials, while secondary data is obtained using the services of parties who are not directly involved with jambi provincial government policies. the research was conducted by directly observing the jambi governor's office and was also carried out using only information technology via the internet network. so that the information obtained does come from data sources that are truly valid, reliable and trustworthy. keywords: implementation, performance measurement, institutional theory, sakip *corresponding author email: gowon@unja.ac.id doi: https://doi.org/10.33369/j.akuntansi.11.2.93-104 introduction according to hartley (2005), the concepts of new public management (npm) and good governance are two different things but move parallel in reforms in the public sector (akbar et al., 2012). both npm and good governance are concerned with issues of accountability and performance measurement. when implemented in government organizations, these issues should improve the quality of public services. the development of npm is intended as an effort to increase accountability and transparency in government organizations, and this requires comparable, relevant and useful performance information for public decision making. in recent years, developing countries including indonesia have been invited to improve their governance performance by adopting the doctrine of "good governance" as promoted by the world bank, united nations development program (undp), united nations and several other international agencies (keban, 2000). a clear institutional vision, working efficiently and effectively, being transparent in decision making, being accountable in various actions and decisions, respecting human rights, are the main values that need immediate attention. the conditions that exist in the republic of indonesia and global developments affect the policies made by the central and local governments regarding the principles of good mailto:gowon@unja.ac.id mailto:yuliusman@unja.ac.id2 mailto:fortunasari@unja.ac.id mailto:gowon@unja.ac.id https://doi.org/10.33369/j.akuntansi.11.2.93-104 the influence of pms factors on the implementation of sakip in the jambi provincial government muhammad gowon,yuliusman and fortunasari 94 governance, so that this encouragement has led to the development of practice and implementation of performance measurement systems (pms) that exist in several local governments throughout the republic of indonesia. the adoption of a performance measurement system as an essential component of management reform in the public sector has become commonplace in recent decades. some experts claim that the arguments for this movement are rational and technical in nature, and the adoption of the pms as an attempt to achieve organizational efficiency and effectiveness. the results of the implementation of the pms can be imagined that better actual performance will emerge due to the availability of relevant performance indicators to distinguish success from failure in public service provision (mahsun, 2005). the issuance of the decision of the head of the state administration agency (2003) regarding "guidelines for the preparation of government agency performance accountability reports" is a follow-up to the issuance of the decision of the head of lan number 589 / ix / 6 / y / 1999 (negara, 1999) regarding "guidelines for the preparation of agency performance accountability reporting government". these guidelines are in order to improve the implementation of a more efficient, effective, clean and responsible government. moreover, this is to strengthen the implementation of accountability for the performance of government agencies as a form of responsibility in achieving the mission and objectives of government agencies. accountability is in the form of reports submitted to their respective superiors, supervisory agencies and accountability assessors, and finally submitted to the president as head of government. the report describes the performance of the relevant government agencies through the government agency performance accountability system (sakip). many studies have been conducted to measure the performance of the government as a publicly owned institution, both in the regional and central government scope. however, these studies have not revealed much of the real conditions that exist in the author's environment. openness, transparency, accountability, performance are words that are often heard and discussed, but their meaning is still not fully understood. the implementation of the performance measurement system is one of the stages of several other stages in the performance measurement system besides design, use, review and continuous improvement. keathley and aken (2013) state that there are about 43 factors in implementing the performance measurement system that are most often used in research. this study wanted to determine the influence of the 5 important pms factors used and to see how it relates to the implementation of sakip, whether they are significant and positive factors in the performance accountability system in government agencies in the offices in the jambi provincial government. this paper will examine the factors that influence the implementation of the government agency performance accountability system (sakip) in local government agencies in jambi province. the implementation factors chosen are derived from the results of research by keathley and aken (2013) which states that there are 43 factors for implementing the pms that are most often used in research on performance measurement systems in published journals. however, this study only uses 5 factors out of the 8 most frequently used factors in this research. the eight implementation factors referred to are the variable management commitment, quality factor of sakip design, organizational culture, organizational incentive program and employee skills improvement program. when referring to writing about two types of isomorphism, namely; competitive isomorphism and institutional isomorphism, it can be said that the implementation of pms in government organizations is institutional isomorphism because this concept is related to organizational competition for political power, social pressure, and institutional legitimacy which is more appropriately applied to public sector organizations and government organizations. according to syachbrani and akbar (2013), institutional theory as a theoretical jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 93-104 95 framework can explain social phenomena on the basis of changes in an institution. the main idea of this theory is that an organization is formed by the institutional environment that surrounds it and thus the assessment of an organization must be seen as a totality of symbols, language, or the rituals that surround it (gudono, 2014). in many circumstances, external pressure directs the organization to legitimate elements such as regulations or operating standards. dimaggio and powell (1983) theorize that organizations are formed by forces from outside the organization through processes of compliance, imitation, and cognitive processes. furthermore, it is said that organizational structures and processes tend to be isomorphic with norms that they can accept to implement. isomorphism with a coercive mechanism is the result of formal and informal pressure exerted on organizations with other organizations where they depend on each other and with cultural expectations in a society in which there is an organizational function. furthermore, isomorphism with mimetic processes, namely organizations that make themselves as the same model as other organizations and also become a strong reason to encourage imitation when technology and organization are poorly understood, when organizational goals are ambiguous, or when organizational environmental uncertainty occurs (dimaggio and powell, 1983). meanwhile, isomorphism with normative pressure is a commitment to organization and professionalism as a collective struggle for organizational members to determine their working conditions and methods to control performance and as a cognitive basis to legitimize their work autonomy. this can be sourced from formal education and legitimacy on the cognitive basis produced by higher education experts. in addition to this the growth and expansion of the professional network includes organizations where new models are spreading rapidly. the independent variable which is the implementation of the organizational performance measurement system adopts the constructs used by cavalluzo and ittner (2004). although the research in the following years adopted and then adapted the constructs that had been built, this research tried to translate some of the changes that occurred with the current conditions. the construct and research model referred to is the implementation factor of local government organizations consisting of regional apparatus organizations within the jambi provincial government. nurkhamid's research in 2008, modified the model made by cavalluzzo and ittner in 2004, by replacing the mandate of the legislative council (mandate legislative) with organizational culture, and other independent variables remained. nurhkamid's 2008 research was carried out within the local government of the province d.i. jogjakarta whose respondents are echelon ii, iii and iv officials who are directly involved in the preparation of strategic plans and government agency performance reports (lakip). the results of this study indicate that management commitment, training and organizational culture are proven to have a positive effect on the development of performance measurement systems, accountability and use of performance information. decision-making authority is proven to have a positive effect on the development of a performance measurement system, but has no effect on performance accountability and use of performance information. the research conducted by nurkhamid (2008) is one of the important studies related to the implementation of the performance measurement system that emerged after the issuance of government regulation no. 8 of 2006 regarding "financial reporting and performance of government agencies". in the context of governance in indonesia, this research can bridge the demands of the community for service quality in government agencies in an effort to continue to improve good governance, through various reforms in all fields in order to improve better public accountability. the following figure is a model that shows the relationship of each latent variable in warppls structural equation modeling (sem) in the form of exogenous variables (x) and endogenous variables (y). the influence of pms factors on the implementation of sakip in the jambi provincial government muhammad gowon,yuliusman and fortunasari 96 figure 1. conceptual model development source: self-developed for the purposes of this research the effect of management commitment on the implementation of sakip in local government offices management commitment is one of several important factors in the use and implementation of performance measurement systems in public sector organizations (ahyaruddin, 2016). management commitment is an emotional achievement and a form of loyalty from organizational members who devote their attention, ideas and responsibility to achieving the mission, values and goals of the organization. the implementation of a performance measurement system will be successful if there is support and commitment from all elements present in the organization. several empirical studies suggest that management commitment can improve performance and accountability. sholihin and pike (2009) found the results in their study that management commitment was positively related to the implementation of the pms. based on the hypothetical model and several studies above, the following organizational hypothesis is formed: h1: management commitment has a significant positive effect on sakip implementation the influence of the quality of the pms design on the implementation of local government sakip the successful implementation of the pms is very much dependent on the suitability of the quality of the system design (siagian et al., 2019). one common problem in the implementation of the pms arises when the quality of the pms has decreased. however, one reason for the failure of the pms application that uses temporary measurement is the lack of integration of organizational strategy and not using good business management. so, it is clear that one of the causes of failure is creating complex systems with a large number of performance indicators and actions. when the system gets too big, it becomes unfocused and becomes useless. the secret to success is to keep the pms simple and easy so that it remains relevant for strategic purposes (siagian et al., 2019). based on the explanation above, the following hypothesis is formed, namely: h2: the quality of the pms design has a significant positive effect on the implementation of sakip jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 93-104 97 the influence of organizational culture on the implementation of local government sakip zehir et al. (2011) found evidence that leadership style and organizational culture have a significant effect on the implementation of pms. these results are consistent with the research of denison and mishra (1995) which states that organizational culture has a direct influence on the implementation of the pms. shahzad and luqman's (2012) research also found evidence that culture has a profound impact on employee performance and implementation of pms, which can lead to increased productivity and heighten the quality of organizational pms. more than 60 studies conducted between 1990 and 2007, covering more than 7,600 small and medium business units, found that culture influences organizational performance. the results of these studies mostly show a positive relationship between culture and performance. based on the explanation above, the following hypothesis was formed, namely the influence of external implementation factors of the organization on skpd performance, namely: h3: organizational culture has a significant positive effect on the implementation of sakip the influence of employee incentives on the implementation of local government sakip incentives related to employee performance have been identified as an important factor affecting the effectiveness of pms (siagian et al., 2019). for example, the klovienė and speziale (2015) study of cities in the united states and canada found that the relationship between performance measurement and compensation was somewhat sparse, and less associated with performance measures for this benefit and considered a barrier to the effectiveness of pms. a very important factor to encourage and motivate staff will continue to be interested and committed to implementing an effective pms. to determine the appropriate type or level of implementation, several indicators can be used, including staff satisfaction with reward and system recognition, the percentage and number of incentives applied, and their relationship to the outcome of the pms. with the reasons and explanations above, the following hypothesis is made; h4: incentives for employees have a significant positive effect on sakip implementation the influence of employee training on the implementation of local government sakip the importance of training in relation to the successful development and implementation of pms was discussed by a number of researchers. cavalluzo and ittner (2004) find evidence that the development of performance measures and their positive outcomes are associated with the extent to which they are associated with training provided. bititci et al. (2004) stated that training is an important factor for effective pms. all performance measures must communicate clear objectives and be considered in a relevant and reliable manner so that managers can assess useful information for decision making. likewise, kennerley and neely (2002) concluded that training is the key to maintaining the utility and effectiveness of wbs. training not only allows users to understand the concepts and principles of performance measurement, but also provides opportunities for employees and managers to operate the system. so that users understand well the purpose of the system and how to operate it, the more so they will commit to it, thereby increasing the likelihood that the desired result will be achieved. so, with the reasons and explanations above, the following hypothesis is: h5: employee training affects the implementation of sakip for the local government research methods the research method used is a quantitative approach. warppls 6.00 data processing program as a statistical application program is used to answer and explain preliminary questions. this study is equipped with a research flow chart that describes what will be done the influence of pms factors on the implementation of sakip in the jambi provincial government muhammad gowon,yuliusman and fortunasari 98 for the proposed time frame. the research chart is made intact with clear phases, starting from where, how the annual output is, research location, and measurable achievement indicators. the research design is the basic plan for a research topic. it takes extra effort to read as much as this can be understood and simplifies the researcher's view. investigations to get an initial picture of the practice of performance measurement in the jambi provincial government, a strategy that is related to internal and external conditions in the jambi provincial government is needed. investigations can be carried out by searching for literature related to the performance reports of the jambi provincial government, searching from internet information technology sources or trying to find out directly to the jambi provincial governor's office / office. sample, types and sources of data research data can be obtained from primary and secondary sources. primary data refers to information obtained directly from first-hand local government officials which aims to determine how the influence of the pms implementation factor on the implementation of sakip in jambi provincial government offices. secondary data refers to information collected from existing sources, such as literature studies or searching data online. the population used is local government officials who are directly related to the implementation of sakip. it could be that the regional government apparatus consists of regional apparatuses scattered in several parts of the opd. however, this is another route that can be taken if the population in local government agencies is not sufficient. while the sample method used was purposive sample and random sample. data processing and analysis methods the data description will provide a general description of the characteristics of general data and respondent data. respondent profiles are presented in terms of frequencies and percentages, including theoretical ranges and actual ranges, means and standard deviations. two important concepts in the field of measurement are data validity and reliability (ferdinand, 2011). both of these concepts are important because the researcher will work using advanced analysis instruments, which require the fulfillment of validity and reliability criteria. if the research data collection is carried out by observation or open interviews where the data collection instrument is a human or the interviewer himself, then the first question is whether the person is sufficiently valid and reliable in data collection. validity and reliability testing is intended to measure the quality of data in research (indriantoro and supomo, 2002). a questionnaire is valid if the questions are able to reveal something that is measured in the questionnaire with a value> 0.50 (ghozali, 2011). a questionnaire is said to be reliable or reliable if a person's answer to a question is consistent or stable over time (ghozali, 2013). a scale or data measuring instrument is called reliable or reliable if the instrument consistently produces the same results every time a measurement is taken (ferdinand, 2011). cronbach alpha (α) a construct or variable is said to be reliable if the value is 0.70. analysis of the hypothesis model using the warppls 6.00 program which is a type of analysis based on variance sem (structural equation modeling) was created to overcome the problems caused by covariance-based sem. in line with the above opinion, latan and ghozali (2017) also state that pls-sem can work efficiently with small sample sizes and complex models. sem-pls can also analyze reflective and formative measurement models and latent variables with one indicator without causing identification problems (schumacker and lomax, 2010). this method was chosen on the premise that sem is a factor analysis technique and path analysis so that it allows researchers to simultaneously test and estimate the relationship jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 93-104 99 between multiple exogenous and endogenous variables with many indicators (ghozali and latan, 2017). research and measurement variables the independent variables used are organizational performance measurement system factors, namely; management commitment, quality of sakip design, organizational culture, employee incentive programs and employee training. while the dependent variable is the implementation of sakip which shows the implementation of the accountability system for the performance of local government offices as measured by assessing the respondents' answers to the questionnaire proposed. this study uses latent variables, which are variables formed from several indicators, so not only one indicator is used to form a research variable (ferdinand, 2011). likewise, it is stated that in the social and exact sciences, researchers are often interested in conducting studies in which the theoretical model that is built cannot be observed directly. in sem, they are referred to as latent variables, constructs, or unobserved variables (intangibles). data can be classified into two categories, namely non-metric (qualitative) and metric (quantitative) based on the type of attribute or character presented (represent). nominal and ordinal scales are non-metric (qualitative) data, while interval and ratio scales are metric (quantitative) data types. a researcher must define the type of measurement for each variable used, metric or non-metric of each variable used, because computer data input only recognizes data in the form of numbers (hair et al., 2010). according to ghozali and latan (2017), to measure latent variables, researchers must carry out an operational definition using several items or indicators in order to present these constructs. so the latent variable must be connected with several indicators so that the measurement of the model can be carried out. latent variables in sem can be exogenous (independent), endogenous (dependent) or intervening (mediating) or moderating variables. meanwhile, observed variable is a variable that can be measured directly or a variable that explains the latent variable to be measured. in this study, all independent and dependent variables are latent constructs or variables because all variables in the hypothetical model used cannot be measured directly, but several items or indicators must be used to present the construct. to measure the independent and dependent variables of this study, an interval scale was used (ghozali, 2013). this scale will look at how respondents determine the ranking of preferences for the factors of implementing the pms within the jambi provincial government. meanwhile, for descriptive instruments such as gender of respondents, age, education, position, length of service, nominal and ordinal scales will be used. this study uses a 5-point likert scale (1 5) and the number 3 is the midpoint, then shows a response that tends to be high. on the contrary, if the respondent's answer is on average below the number 3 (three) it indicates that the response rate tends to be low. in this connection, this study uses a category scale to determine the level of actual indicator variables as shown in the following table; table 1. likert scale category no. scale category 1. 2. 3. 4. 5. 1,00 – 1,99 2,00 – 2,99 3,00 – 3,99 4,00 – 4,49 4,50 5,00 very rare rarely doubtful often very often this study only consisted of the dependent variable and the independent variable and did not use a moderating or mediating variable. the dependent variable is the implementation of sakip while the independent variable is management commitment, the quality of the pms the influence of pms factors on the implementation of sakip in the jambi provincial government muhammad gowon,yuliusman and fortunasari 100 design, organizational culture, incentive programs and employee training. below is a table showing each indicator and measurement scale for the dependent and independent variables; table 2. indicators and measurement variables variable indicator implementation of sakip system relevance in the organization validity and reliability of sakip the level of practicality of sakip functionalization of the it system employee commitment and middle management management commitment availability of sufficient resources to support sakip. effective communication to support sakip. management authority managed to support sakip. sakip design quality selection of suitable indicators accordingly. user friendly system design. integrate all levels of management. simple and flexible design of sakip. organizational culture the desire of the leader to implement an innovation and organizational change. the view of the leader that performance information is an important aspect in making decisions. employees' views on acceptance of innovation and organizational change. employees' understanding and views of performance measurement as a measure of management achievement. incentive program the system of recognition and rewards in place every performance achievement is rewarded in the form of financial reward. every employee performance achievement is rewarded in the form of nonfinancial rewards. employee training sufficient training has been provided to ensure that employees understand the implementation of sakip sufficient training has been provided to develop sakip. sufficient training provided to support the successful implementation of sakip. source: (self-developed for the purposes of this study) results and discussion based on the process and output of the warppls program used, the results are obtained which are then evaluated the structural model by looking at the results of the fit and quality indices model as follows: average path coefficient (apc)=0.213, p=0.034 average r-squared (ars)=0.515, p<0.001 average adjusted r-squared (aars)=0.450, p<0.001 average block vif (avif)=1.510, acceptable if <= 5, ideally <= 3.3 average full collinearity vif (afvif)=2.298, acceptable if <= 5, ideally <= 3.3 tenenhaus gof (gof)=0.553, small >= 0.1, medium >= 0.25, large >= 0.36 sympson's paradox ratio (spr)=0.800, acceptable if >= 0.7, ideally = 1 r-squared contribution ratio (rscr)=0.987, acceptable if >= 0.9, ideally = 1 statistical suppression ratio (ssr)=1.000, acceptable if >= 0.7 nonlinear bivariate causality direction ratio (nlbcdr)=0.900, acceptable if >= 0.7 based on the output of the fit and quality indices model above, the apc, ars and aars values can be seen, the p value is ≤ 0.05, which means that the model is fit (latan and ghozali, 2016). this is also supported by the avif value of 1.510, afvif = 2.2298 which is below the number 3.3 which indicates that there are no multicollinarian problems between indicators and and between exogenous variables. the predictive power of the model described by the gof is jurnal akuntansi issn 2303-0356 vol. 11, no.2, june 2021 p. 93-104 101 in a large category because it is greater than 0.36. meanwhile, to perform structural equation model analysis (path coefficient and p values) on a model consisting of the following five exogenous variables; management commitment (x1), system design (x2), organizational culture (x3), incentive program (x4), employee training (x5) and one endogenous variable of sakip implementation (y) can be used the following image output: figure 2. the final research model source; results of processing with warppls 6.00 discussion the conclusion criterion is if the coefficient value is positive and the p value is less than (<) 0.05, the hypothesis is accepted. however, if not, the hypothesis is rejected. so, it can be concluded that hypothesis 2 is rejected because it is not at <0.05. statistically, the above model is the final result that shows the relationship between the replective variable (r) and the formative variable (f). the value of r2 = 0.70 indicates that the performance variable has a very strong contribution to the exogenous variables. in general, the purpose of this study is to determine the effect of performance measurement factors on the implementation of sakip in local government agencies of jambi province. in the annual performance plan this proposal describes the outputs as shown in table 1 according to the targeted outputs and the length of research to be carried out. it turns out that from the results of the warppls output, it was found that the structural equation model values (path coefficient and p values) of four hypotheses met the rule of thumb. all of the coefficient values are positive and the p value ≤ 0.05 is only h2 which is in the number ≥ 0.05. so, it can be said that of the five hypotheses proposed, only one hypothesis was rejected, namely h2. while the r 2 value is at = 0.70 which means the model is strong. the result of not accepting hypothesis 2 (the quality of the pms design on the implementation of sakip) can occur because on average the indicator answers for the quality of the pms design in local government agencies are negative and the value indicators can affect the coefficient and p values. conclusions and suggestion the final conclusion of the statistical test results using warppls is that of the five hypotheses proposed, only hypothesis 2 was rejected. this result can occur because, on average, the respondents' answers to the quality of the pms design in jambi provincial government agencies showed a negative value. this research has carried out all stages of statistical tests in the warppls program, but it turns out that only the pms design quality hypothesis was rejected. the influence of pms factors on the implementation of sakip in the jambi provincial government muhammad gowon,yuliusman and fortunasari 102 this happened because on average the respondents' answers had a negative tendency towards the implementation of sakip. in terms of the research model and the extent of the analysis, it is realized that this study is still very simple because it does not have a moderating or mediating variable in seeing the relationship between the independent and dependent variables. so, it is suggested that the next researchers can add these variables to their research. references adeoye, a. o., dan a. f. elegunde. 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(2011). the effects of leadership styles and organizational culture over firm performance: multi-national companies in istanbul. procedia social and behavioral sciences. jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.163-176 the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables dwi indri syahputri1), nawirah2) faculty of economics, islamic state university of maulana malik ibrahim malang1,2 article info abstract article history: received: may, 25th, 2023 revised: may 29nd , 2023 accepted: may 30th, 2023 this study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. the population in this study is companies in the primary consumer goods industry sector listed on the idx in 2018-2021, and samples were selected using purposive sampling techniques and obtained from as many as 18 companies that meet the research criteria. the total data becomes 72 observational data. the data was analyzed using a panel data regression test with the help of the eviews 12 application. the results of this study show that information asymmetry and firm size do not have a significant effect on earning management, accounting conservatism has a negative and significant impact on earning management, gcg is unable to moderate or weaken the relationship between information asymmetry, accounting conservatism and firm size on earning management. keywords: information asymmetry accounting conservatism firm size earning management good corporate governance correspondence: dwi indri syahputri 19520029@student.uin-malang.ac.id how to cite (apa style): syahputri, d.i., & nawirah, n. (2023). the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables. jurnal akuntansi, 163-176 introduction financial statements are an essential component that contains profit information. investors and other parties will use profit information to make a decision and assess management performance, and predict profits and profitability that will be obtained in the future (surianti et al., 2021). known for the importance of profit information, most users of financial statements look at the numbers without knowing the origin of the numbers obtained. as a result, managers use loopholes to carry out opportunistic actions when presenting financial statements (anjarningsih et al., 2022). opportunist actions depend on selecting and applying accounting methods to obtain better profits. these earning management actions can occur legally or illegally. the legal practice of earning management means that efforts to influence profit figures do not contradict the generally accepted accounting principles (pabu), especially the financial reporting rules in accounting standards. at the same time, illegal profit management practices (also known as financial fraud) are carried out in ways prohibited or not allowed by pabu (syaiful, 2017). earning management is fascinating because several cases relate to profit management in indonesia and abroad. an example of an issue occurred in one of the companies in indonesia, namely pt tiga pilar sejahtera food tbk, in 2018. according to the findings of an investigation conducted by pt ernst &; young indonesia (ey), there are allegations of inflating funds in several accounts carried out by senior management (directors) worth idr 4 trillion, then growing income worth idr 662 billion, and other bubbles worth idr 329 billion (wareza, 2019). several factors cause earning management, one of which is information asymmetry. according to richardson (1998) in yanti & setiawan (2019), there is a systematic relationship between information asymmetry and the level of earning management. the higher the level of information asymmetry managers obtain about the company compared to owners or shareholders, the more excellent the opportunity for managers to manipulate profits and impact improving earning management practices. this research agrees with wardani & wahyuningtyas (2017) and rohayati (2020), who show that information asymmetry positively affects earning management practices. contrary to the study of lubis & pratiwi (2020) and yanti & setiawan (2019), which provide results that information asymmetry does not influence earning management. 163 mailto:19520029@student.uin-malang.ac.id the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables dwi indri syahputri, nawirah another factor is accounting conservatism. accounting conservatism is considered a cautious response to predicting uncertainty in the future (savitri, 2016). based on the case that occurred in pt timah for the 2018 period, it is known that the company revised its financial statements by posting a net profit of rp532.35 billion to rp132.29 billion (kompas.com, 2020). this case indicates that the company did not apply the principle of accounting conservatism before presenting financial statements. this will indirectly encourage earning management through profit minimization (anjarningsih et al., 2022). research by maryati et al. (2020) states that accounting conservatism positively affects earning management. in contrast to the research results of anjarningsih et al. (2022), wibisono & fuad (2019) shows that accounting conservatism has a significant negative impact on earning management. firm size is another factor that influences management practices, in addition to information asymmetry and accounting conservatism. a firm size is a number that represents the size of an organization. astari & suputra (2019) also added that companies with large sizes act less on earning management than companies with small sizes that are more likely to manage earnings by raising reported profits to reveal adequate company performance. this is consistent with the findings of research by dewi & budiasih (2019); adyastuti & khafid (2022) show that firm size negatively affects earning management. in contrast, agustia & suryani (2018) research shows that firm size does not significantly impact profit management. profit management actions that occur today can be minimized by implementing a mechanism, namely good corporate governance (gcg). one of the objectives of implementing gcg (good corporate governance) is to reduce the occurrence of earning management practices generally carried out by company managers (maryati et al., 2020). the mechanism of good corporate governance in this study uses managerial ownership. managerial ownership can help control agency problems where management with a high percentage of share ownership acts like someone who is interested in the company (astari & suputra, 2019). this research refers to gusmiarni & alisa's (2022) study, which examines the influence of good corporate governance, accounting conservatism, and company size on earning management. the research gap from this study is the occurrence of inconsistencies in research results in previous studies, so the purpose of this study is to reexamine the factors that affect profit management by adding moderation variables of good corporate governance. hence, the purpose of this study is to reconsider the factors that affect profit management by adding moderation variables to the good corporate governance mechanism to see whether the existence of this mechanism can weaken (strengthen) the occurrence of profit management practices. the novelty of this study is the addition of the independent variable used, namely information asymmetry. at the same time, the variable of good corporate governance in this study operates as a moderation variable with a managerial ownership mechanism. the next difference lies in the object under investigation. gusmiarni & alisa's (2022) research uses manufacturing companies. meanwhile, researchers chose companies in the primary consumer goods sector for 2018-2021. the primary consumer goods industry sector is part of one of the manufacturing companies that continues to grow in line with population growth and conditions in indonesia, as recorded in the directorate general of population and civil registration (tamala & sudjiman, 2022). literature review agency theory the agency theory introduced by jensen & meckling (1976) revealed differences in interests between shareholders and managers who are principals and agents in running the company. this will lead to agency complications because to maximize the interests of its utility, each party will strive to achieve these interests. as principals, shareholders make contracts to maximize their welfare by increasing profits continuously. while the manager's motivation as an 164 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.163-176 agent is to improve the fulfillment of financial and psychological needs such as getting investment, loans, and compensation contracts (puspitasari, 2019). the concept of agency theory is the relationship between the principal and the agent. the principal will give work to the agent to perform tasks following the principal's interests, and delegation of authority when making a decision comes from the principal to the agent (maryati et al., 2020). earning management earning management is generally defined as a way for company agents (managers) to intervene in the information contained in financial statements to manipulate interest owners' curiosity regarding the company's performance and state. earning management aims to realize managers' personal interests by controlling the level of profit reported to stakeholders to optimize their welfare. this creates a knowledge gap between managers and stakeholders (cahyono & widyawati, 2019). information asymmetry brigham and houston (2001) in cahyono & widyawati (2019) explained that information asymmetry refers to conditions where managers have different information about company prospects than parties outside the company. the emergence of information asymmetry is because managers know more about insiders and the company's chances in the future than shareholders. so the manager must inform the owner about the company's state; if the manager does not fulfill the task, it will cause an imbalance of information between the manager and the owner. accounting conservatism accounting conservatism is a principle that carefully recognizes and measures assets and profits because economic activity is surrounded by uncertainty. the relationship between these principles is that the accounting method chosen will be aimed at lower reported profits and assets while debt is reported higher (alfin et al., 2020). in addition, accounting conservatism represents costs and losses recognized at the beginning and delays in identifying income and profits (givoly & hayn, 2000). firm size boediono (2005) in cahyono & widyawati (2019) explained that firm size is a scale where companies can be classified differently, including total assets, log size, stock market value, etc. the company's size is also an estimate that reflects its situation to assess its total assets and sales. significant total purchases and sales indicate that the company is large (sucipto & zulfa, 2021). fund management gets more complicated if the company's size gets bigger. good corporate governance good corporate governance (gcg) is a concept based on agency theory expected to act as a means to provide confidence to investors that investors will get a return on the funds that have been invested (utomo, 2020). a good corporate governance mechanism can be interpreted as a rule and interaction that is interrelated with the parties making decisions and controlling. then supervision will be carried out on the provisions of the decision (arifiyati & machmuddah, 2019). this study uses good corporate governance mechanisms to minimize profit management, namely managerial ownership. hypothesis and research framework information asymmetry against earning management. information asymmetry occurs because managers know more about the company's information and prospects than shareholders. after all, managers generally have more access to confidential information that cannot be accessed by shareholders and other stakeholders (cahyono 165 the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables dwi indri syahputri, nawirah & widyawati, 2019). based on agency theory, there is an information asymmetry between managers and shareholders where there is an assumption that shareholders' ignorance of information means that the information obtained is sometimes not following the prevailing circumstances in the company. therefore, if the data obtained by managers is higher than external parties of the company, it will provide opportunities for earning management to be higher (devanka et al., 2022). this aligns with research conducted by rohayati (2020), which states that information asymmetry positively affects earning management. however, these results contradict cornelia & adi's (2022) research which provides results that information asymmetry does not affect earning management. h1: information asymmetry has a significant impact on earning management. accounting conservatism against earning management. in earning management, company managers usually use nonconservative (optimistic) accounting because accounting conservatism is considered to limit managers from carrying out opportunistic actions. so this principle of accounting conservatism is considered beneficial because it can minimize the optimistic nature of management and avoid extreme attitudes in financial statements. when profit management is applied, accounting conservatism becomes an obstacle for managers to manage profits (surianti et al., 2021). based on the positive accounting theory that explains the existence of bonus motivation, it will encourage managers to apply conservative accounting (anjarningsih et al., 2022). the principle of conservatism is more likely to support investors by protecting against investing errors, which will undoubtedly make mistakes when analyzing profit information in companies (surianti et al., 2021). this is supported by research conducted by gusmiarni & alisa (2022), which states that accounting conservatism significantly affects earning management. h2: accounting conservatism has a significant effect on earning management. firm size against earning management. large companies have a more comprehensive stakeholder base, so company policies affect the public interest more than small companies, which have policy implications on future cash flow prospects (mayanisa & priyadi, 2019). the financial assets that the organization holds can be used to determine the company's size. the larger the company's size, the less likely it is to take earning management measures. larger companies are usually extra cautious in preparing financial statements because many entities pay attention to and examine the financial notices to be published (rohayati, 2020). this study agrees with panjaitan & muslih (2019), which shows that firm size negatively affects earning management. this is contrary to the research of chairunnisa et al. (2022). the size of the company has a positive effect on earning management. h3: firm size has a significant effect on earning management. gcg moderates the impact of information asymmetry on earning management opportunistic practices carried out by a manager cause managers only to convey information that brings benefits to themselves. in addition to valuable information to managers, disclosing such information will be hidden or delayed. using good corporate governance mechanisms can help reduce information asymmetry (wardani & wahyuningtyas, 2018). the instrument used in this study is managerial ownership. based on agency theory, conflicts of interest between principals and agents can be suppressed by managerial ownership. the manager (agent) no longer acts following his interests (feronika et al., 2021). the higher administrative right owned by management will affect the actions of managers who want the same things as shareholders' wishes. it can reduce the occurrence of earning management (keown et al., 2010) in (arifiyati & machmuddah, 2019). h4: gcg moderates the impact of information asymmetry on earning management. 166 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.163-176 gcg moderates the effect of accounting conservatism on earning management. managers are included in managerial shareholdings and also have a role in decision-making. since most company shares are owned by management, this will increase incentives for managers to be involved in earning management (arifiyati & machmuddah, 2019). company managers usually use nonconservative (optimistic) accounting because accounting conservatism is considered to limit managers from carrying out opportunistic actions. this managerial ownership is expected to strengthen the correlation between accounting conservatism and earning management. this research is consistent with the findings of arthawan & wirasedana (2018), which prove that managerial ownership negatively affects earning management. h5: gcg moderates the effect of accounting conservatism on earning management. gcg moderates the effect of firm size on earning management large companies generally have more complicated operational activities, resulting in profit management practices compared to small companies. according to gunawan et al. (2015) in tsaqif & agustiningsih (2021), large companies tend to be considered to provide more significant incentives to engage in profit management than small companies because small companies have high political costs. the existence of managerial ownership is considered suitable for reducing or reducing the occurrence of agency conflicts by equalizing the interests of managers (agents) and shareholders (principals) (feronika et al., 2021). this research is consistent with the findings of arthawan & wirasedana (2018), which prove that managerial ownership negatively affects earning management. h6: gcg moderates the effect of company size on earning management. figure 1 research framework source: research data, 2023 research methods this research uses quantitative data with secondary data sources. it can access secondary data through the official idx website, namely www.idx.co.id, in the form of the company's annual financial statements and information needed for this study. the analysis used in this study was panel data regression analysis. the time series data used in this study was for four years, from 2018 to information asymmetric (x1) accounting conservatism (x2) firm size (x3) good corporate governance (z) earning management (y) 167 the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables dwi indri syahputri, nawirah 2021. meanwhile, the cross-section data used are companies in the primary consumer goods industry sector listed on the idx with a total sample of 18 companies. population and sample primary consumer goods industry sector companies listed on the idx during 2018-2021 are population data in this study. it obtained as many as 98 companies listed on the idx. sampling was done using purposive sampling techniques by determining several criteria in this study. 1. manufacturing companies in the primary consumer goods sector that are not listed consecutively on the indonesia stock exchange in 2018-2021. 2. companies that do not publish financial statements for the 2018-2021 period. 3. companies that do not have managerial ownership. 4. the company did not generate profits for the 2018-2021 period. table 1 stages of sample selection with criteria criteria number of companies population: primary consumer goods sector companies listed on idx 98 manufacturing companies in the primary consumer goods sector that are not listed consecutively on the indonesia stock exchange in 2018-2021. (33) companies that do not publish financial statements for the 2018-2021 period. (3) companies that do not have managerial ownership (24) the company did not generate profits for the 2018-2021 period (20) number of samples 18 observation year 4 total research sample for research period 2018-2021 72 source: research data, 2023 variable operational description variable dependent the dependent variable in this study is earning management which focused on calculating discretionary accruals using the modified jones model. the formula for calculating earning management is as follows: find total accrual (tac). tacit = niit cfoit..................................................................................................................(1) find accruals with the simple linear equation ols (ordinary least square). tacit tait = 𝛽1 ( 1 ait−1 ) + 𝛽2 ( ∆revit ait−1 ) + 𝛽3 ppeit ait−1 + e......................................................................(2) calculate non-discretionary accruals model (ndac). ndacit = 𝛽1 ( 1 ait−1 ) + 𝛽2 ( ∆revit−∆recit ait−1 ) + 𝛽3 ppeit ait−1 + e........................................................(3) furthermore, the dac value obtained is: 168 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.163-176 dacit = tacit tait ndacit.............................................................................................................(4) information: tacit = accruals totaled by the organization i in period t niit = net profit of company i in period t cfoit = cash flow from the company's operating activities i in period t ait = total assets of the company i in period t-1 ∆revit = change in total net income in period t ∆recit = changes in company receivables i in period t ppet = value of fixed assets (gross) of the company i in period t ndacit = non-discretionary accruals company i in period t dacit = discretionary accruals of the company i in period t β1, β 2, β 3 = regression coefficient e = error variable independent information asymmetry information asymmetry is measured using the bid-ask spread theory. the spread formula, according to utomo (2020), is as follows: spread = ask,t−bid,t (ask,t+bid,t):2 x 100.................................................................................................(5) information: spread: the difference between the price at the ask and the company's bid price that occurred on day t aski,t: the highest ask price on the shares of the company i and on day t bidi,t: the lowest bid price on shares of the company i and on day t accounting conservatism accounting conservatism is measured using a model by givoly & hayn (2000), which is formulated as follows: conacc = (𝑁𝐼𝑂+𝐷𝐸𝑃−𝐶𝐹𝑂) 𝑥 (−1) 𝑇𝐴 .............................................................................................(6) information: nio: net income before extraordinary items occur minus depreciation and amortization dep: depreciation of fixed assets cfo: operating cash flow ta: total assets firm size firm size is measured by the company's total assets, which are then transformed into natural logarithms (ln). the firm size formula, according to wibowo & sari (2021), is as follows: firm size = ln (total assets) ...................................................................................................(7) variabel moderating this study measures good corporate governance (gcg) using managerial ownership mechanisms. the managerial ownership formula is as follows: managerial ownership = share ownership by commissioners,directors & managers number of shares outstanding ............................(8) the equation model used in this study is panel data regression. the equation model formula is as follows: em = α + β1x1 + β2x2 + β3x3 + βz + β1x1*z + β2x2*z + β3x3*z + e...............................(9) 169 the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables dwi indri syahputri, nawirah information: em = earning management α = constant e = regression error x1 = information asymmetry x2 = accounting conservatism x3 = firm size z = gcg x1*z = the interaction between information asymmetry and gcg x2*z = interaction between accounting conservatism and gcg x3*z = the interaction between company size and gcg results and discussion overview and research object the research object used is companies in the primary consumer goods sector listed on the indonesia stock exchange (idx) for 2018-2021. the indonesia stock exchange is an institution that implements and provides systems and facilities in securities (stock) trading. in this study, the population used was 98 companies in the primary consumer goods industry sector listed on the indonesia stock exchange (idx) for 2018-2021. samples are selected based on purposive sampling techniques. eighty representatives did not meet the criteria, so the number of samples obtained after being reduced by the number of those who did not meet the standards was 18 companies during the 2018-2021 period. and the amount of data used is 72 (18x4). research result after research, it was found that several companies that initially numbered 98 companies were eliminated because they did not meet the criteria used in this study. so that the total number of companies used as research samples was 18, and n became 72 data for four years (2018-2021). table 2 descriptive statistical test results em ia ac fs gcg mean -0,098 3,584 0,042 29,196 14,160 medium -0,105 3,028 0,033 28,953 2,285 maximum 0,206 22,098 0,239 32,130 84,962 minimum -0,577 0,000 -0,208 27,340 0,017 std. dev. 0,122 3,321 0,086 1,334 24,281 observations 72 72 72 72 72 source: research data, 2023 based on the results of descriptive statistical tests in table 2, it can be seen that the sample in this study amounted to 72, with 18 companies in the primary consumer goods industry sector. the results of the descriptive analysis of the earning management (em) variable had the lowest value of -0.577 with the highest value of 0.206, the average value of -0.098, and the standard deviation value of 0.122. the information asymmetry (ia) variable has the lowest value of 0.000, with the highest value of 22.098, a mean value of 3.584, and the standard deviation value of 3.321. the accounting conservatism (ac) variable has the lowest value of 0.000, with the highest value of 22.098, an average value of 3.584, and the standard deviation value of 3.321. the firm size (fs) variable has a low value of 27.340, with a high value of 32.130, an average value of 29.196, and a standard deviation value of 1.334. the good corporate governance (gcg) variable has the lowest 170 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.163-176 value of 0.017, with the highest value of 84.962, an average value of 14.160, and a standard deviation value of 24.281. table 3. results of earning management (em) analysis variable coefficient std. error t-statistic prob. c -0,234 0,323 -0,723 0,472 ia 0,002 0,004 0,396 0,693 ac -0,880 0,163 -5,381 0,000 fs 0,006 0,011 0,502 0,618 gcg 0,006 0,021 0,271 0,787 ia*gcg -0,000 0,000 -0,867 0,389 ac*gcg -0,009 0,012 -0,756 0,452 fs*gcg -0,000 0,001 -0,194 0,847 r2 0,432 adjusted r2 0,370 f-statistic 6,946 prob (f-statistic) 0,000 source: research data, 2023 judging from the results of the regression test in table 2, the moderation regression equation can be arranged as follows: em = α + β1x1 + β2x2 + β3x3 + βz + β1x1*z + β2x2*z + β3x3*z + e em = -0,234c+ 0,002ia 0,880ac + 0,006fs + 0,006gcg 0,000 ia*gcg 0,009 ac*gcg 0,000 fs*gcg + e based on the regression result test in table 3, it shows that it is 0,002, and the t value is 0,396 with a probability value. it amounted to 0,693, which shows that the probability value is more significant than 0.05. who indicates that the information asymmetry variable has a positive coefficient with a probability value more effective than 0.05, so it can be concluded that h0 is accepted and h1 is rejected. this can be interpreted that information asymmetry does not significantly affect profit management. the regression result test in table 3 shows that it is -0,880 and the t value is -5,381 with a probability value of 0,000, which shows that the probability value is smaller than 0.05. this indicates that the accounting conservatism variable has a negative coefficient with a probability value of less than 0.05, so it can be concluded that h2 is accepted and h0 is rejected. this can be interpreted that accounting conservatism has a negative and significant effect on profit management. based on the regression result test in table 3, it shows that it is 0,006, and the t value is 0,502 with a probability value it amounted to 0,618, which shows that the probability value is more significant than 0.05. this indicates that the firm size variable has a positive coefficient with a value of probability greater than 0.05, so it can be concluded that h0 is accepted and h3 is rejected. this can be interpreted that firm size does not significantly affect profit management. based on the regression result test in table 3, it shows that it is -0.000 and the t value is -0.867 with a probability value it amounted to 0.389, which shows that the probability value is more significant than 0.05. this indicates that gcg cannot moderate the relationship between information asymmetry and profit management because it has an insignificant influence. so it can be concluded that the hypothesis of h0 is accepted and h4 is rejected. based on the regression result test in table 3 shows that the value is -0.009 and the t value is -0.756 with a probability value its size is 0.452, which shows that the probability value is more significant than 0.05. this indicates that gcg cannot moderate the relationship between accounting conservatism and profit management because it has an insignificant influence. so it can be concluded that the hypothesis of h0 is accepted and h5 is rejected. based on the regression result test in table 3 shows that the value is -0.000 and the t value is -0.194 with a probability value it amounted to 0.847, which shows that the probability value is more significant than 0.05. this indicates that gcg cannot moderate the relationship between 171 the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables dwi indri syahputri, nawirah company size and profit management because it has an insignificant influence. so it can be concluded that hypothesis h0 is accepted and h6 is rejected. discussion information asymmetry and earning management the results of hypothesis testing in table 3 show that the variable information asymmetry (ia) to earning management (em) has a positive regression coefficient value of 0.002 and a significance value of 0.693 greater than 0.05. so it is concluded that information asymmetry has no effect and is significant in profit management. if it is based on agency theory, then information asymmetry should influence profit management. information asymmetry occurs if the information obtained between the principal and agent is different and will cause conflict between the two parties the lack of influence of information asymmetry on earning management is several possibilities that cause the absence of the impact of information asymmetry on earning management. first, there are strict internal controls so that administrators cannot take steps to obscure existing information. secondly, the manager may also be one of the investors. this reduces the asymmetric communication between owners and managers (dwijaya, 2012) in (putri & machdar, 2017). the outcomes of this research agree with the results presented by dewi & budiasih (2019); yanti & setiawan (2019), which show that information asymmetry does not affect earning management. in addition, the results of this study are not in line with research conducted by (antari et al., 2022), which shows that information asymmetry has a positive effect on profit management. accounting conservatism and earning management the variable accounting conservatism (ac) to earning management (em) has a positive regression coefficient value of -0.880 and a significance value of 0.000, more diminutive than 0.05. this means that accounting conservatism negatively and significantly influences earning management. the conclusion is that hypothesis 2 is accepted. the application of the precautionary attitude used by managers aims so that the disclosed profit is not overstated. the higher the prudential perspective used, the lower the reported profit (income decreasing). this means that the greater the value of accounting conservatism, the greater the level of profit management (maryati et al., 2020). lafond and watts (2004) in arifiyati & machmuddah (2019) stated that in financial statements, manipulated profits and overstatements can be suppressed by applying accounting conservatism, which can ultimately increase company value and cash flow. the results of this study are in line with studies conducted by maryati et al. (2020); arifiyati & machmuddah (2019), and wibisono & fuad (2019)) which provide results that conservatism accounting has a negative influence on earning management. in contrast to research conducted by surianti et al. (2021) which provides results that accounting conservatism does not affect profit management. firm size and earning management the variable firm size (fs) to earning management (em) has a positive regression coefficient value of 0.006 and a significance value of 0.618 greater than 0.05. it implies that the firm's size does not influence earnings management. the conclusion is that hypothesis 3 is rejected. this shows that the larger the company's size, the more earning management actions will be reduced or even not manipulate profits. the company's size in this study was measured using ln total assets.. the absence of the influence of company size on profit management is due to strict supervision by the government, analysts, and investors who run the company so that managers do not dare to act to manipulate data (agustia & suryani, 2018). the company's size is not the only thing considered when deciding. however, there are still other factors that are more worthy of consideration to increase profits in the future. so the size of a company has no influence on the level of profit management because each company has the same interests, so it looks good for investors (surianti 172 jurnal akuntansi issn 2303-0356 vol. 13, no.2 june, 2023 hal.163-176 et al., 2021). the outcomes of this research are consistent with the findings of dewi & budiasih (2019), which provide results that firm size does not influence earning management. in contrast to the effects of research conducted by adyastuti & khafid (2022) dan panjaitan & muslih (2019), company size negatively affects earning management. information asymmetry and earning management with good corporate governance as moderation variable the good corporate governance (gcg) variable in moderating information asymmetry on earning management has a regression coefficient value of -0.000 and a probability value of 0.389 greater than 0.05. this indicates that good corporate governance weakens the relationship between information asymmetry and earning management. the conclusion is that hypothesis 4 is rejected. these results show that the influence of information asymmetry on profit management is strengthened due to gcg. this is evidenced by gcg weakening the impact of information asymmetry on earning management. this study represents that an increase in the influence of information asymmetry on earning management does not accompany the rise in gcg with managerial ownership indicators. in other words, managerial ownership is not the most critical indicator to achieve good corporate governance in companies in the primary consumer goods industry sector. overall, the results of this survey show that the company is performing well, which can be seen from the indicators used and plays an essential role in terms of concrete and formal company information. however, these indicators do not influence improving earning management practices. the outcomes of this research are consistent with the findings of utomo (2020), which provides results that gcg does not moderate the effect of information asymmetry on earning management. accounting conservatism and earning management with good corporate governance as moderation variable the variable good corporate governance (gcg) in moderating accounting conservatism towards earning management has a regression coefficient value of -0.009 and a probability value of 0.452 greater than 0.05. this shows that gcg cannot reconcile the effect of conservatism accounting on earning management. the conclusion is that hypothesis 5 is rejected. in this study, gcg indicators are managerial ownership. according to syeikh &; wang (2012) in arifiyati & machmuddah (2019), management ownership will align management positions with other shareholders so that management will also act in harmony with other shareholders so that high and low management supervision does not affect earning management. this study's results align with research conducted by arifiyati & machmuddah (2019), which provides results that managerial ownership, an indicator of gcg, cannot moderate the influence of accounting conservatism on earning management. firm size and earning management with good corporate governance as moderation variable the variable good corporate governance (gcg) in moderating firm size against earning management has a regression coefficient value of -0.000 and a probability value of 0.847 greater than 0,05. it shows that gcg cannot moderate or weaken the influence of firm size on earning management. the conclusion is that hypothesis 6 is rejected. this result does not align with tsaqif & agustiningsih's (2021) research which provides results that managerial ownership can strengthen the relationship between company size and earning management in a positive direction. large companies will form a high sense of right and control and need to send positive information to shareholders even though the company is losing. therefore, management can manipulate profit (qomariyah, 2018) in (tsaqif & agustiningsih, 2021). 173 the effect of information asymmetry, accounting conservatism, and firm size against earning management with good corporate governance as moderating variables dwi indri syahputri, nawirah conclusions and suggestion based on the research's findings which were discussed, it may be deduced that information asymmetry does not significantly impact earning management. this suggests the company is experiencing good growth and has no competing interests between agents and owners. meanwhile, accounting conservatism has a negative and significant effect on earning management where the higher the level of accounting conservatism practice, the level of profit management practice will also increase. in addition, company size does not significantly affect earning management, which means that large companies tend to have high public demand for information compared to smaller companies. hence, the size of a company is not a benchmark for earning management practices. the utilization of research objects is still constrained in this study, namely the primary consumer goods industry sector with an observation period of only three years, namely 2019-2021, so the results cannot be generalized to all types of manufacturing companies on the idx. suggestions that can be given to further researchers are (1) can add independent variables or other moderation variables such as profitability, audit committees, good corporate governance mechanisms other than managerial ownership or using the gcpi index, etc., (2) increase the observation period so that measurements of profit management trends are more accurate (3) expand the research objects used. references adyastuti, n. a., & khafid, m. 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(2019). pengaruh asimetri informasi, ukuran perusahaan, leverage dan profitabilitas pada manajemen laba. e-jurnal akuntansi, 27, 708. https://doi.org/doi: https://doi.org/10.24843/eja.2019.v27.i01.p26 176 jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 77-84 77 group kohesivitas dan gaya kepemimpinan pemoderasi hubungan partisipasi anggaran dan senjangan anggaran isma coryanata1) fakultas ekonomi dan bisnis, universitas bengkulu ismacoryanata@yahoo.com abstract this study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. the samples in this study using purposive sampling. the subjects of this study are middle and lower manager in local govermment institutions including section /departement/subsection head, under the municipality and regencies in the city government of bengkulu were amounted to 63 respondents. hypothesis are tasted empirically used regression. the result of study indicated that, first, budgetary participation influences to budgetary slack. second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. therefore this study sported anothetr studies before. keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style pendahuluan pertanggung jawaban pemerintah daerah terdiri dari pertanggungjawaban vertikal kepada pemerintah pusat dan pertanggungjawaban horizontal kepada masyarakat terhadap fungsi penyusunan anggaran. anggaran dalam pemerintahan digunakan sebagai dokumen atau kontrak untuk kesepakatan dan komitmen yang telah dibuat oleh pemerintah atas penggunaan dana publik untuk kepentingan tertentu. anggaran sektor publik merupakan pelaksanaan program dan pengelolaan dana publik yang didanai oleh kas negara. brownell (1983) dalam sumarno (2005) anggaran melibatkan kinerja serta hubungan diantara manusia, sehingga terdapat perilaku manusia yang mempengaruhi anggaran tersebut. teori keagenan menyatakan dalam organisasi terdapat suatu huhungan dalam pekerjaan yang melibatkan seorang atasan dengan bawahannya. dalam pemerintahan sektor publik, principal yaitu atasan/kepala skpd, dan agent yaitu bawahan/pegawai skpd. hubungan antara atasan dan bawahan dapat mengarah pada kondisi dimana masing-masing memiliki kepentingan yang berbeda terhadap organisasi. perbedaan tersebut menyebabkan terciptanya suatu senjangan. senjangan pada anggaran didefinisikan sebagai selisih antara sumber daya sesungguhnya untuk menyelesaikan pekerjaan dengan efektif, dengan sejumlah sumber daya yang ditambahkan untuk menyelesaikan pekerjaan tersebut (arfan, 2010). seseorang melakukan senjangan pada anggaran dengan memperkirakan pendapatan lebih rendah dan biaya lebih tinggi atau dapat juga dilakukan dengan menaikkan biaya maupun merendahkan pendapatan dari yang semestinya agar dapat mencapai target anggaran dengan mudah. banyak penelitian yang dilakukan untuk menganalisa faktor-faktor yang dapat menimbulkan senjangan anggaran. salah satu faktor yang banyak diteliti dan dianggap memiliki pengaruh positif senjangan pada anggaran adalah partisipasi anggaran diantaranya penelitian young (1985), nouri and parker (1995), falikhatun (2007), zhang dan zhou (2010), widyaningsih (2011), serta aprila dan handayani (2012). akan tetapi banyak penelitian lainnya yang mendapatkan hasil bahwa partisipasi anggaran mempunyai pengaruh negatif terhadap terjadinya senjangan diantaranya penelitian merchant (1985), dunk (1993), kren and maiga group kohesivitas dan gaya kepemimpinan pemoderasi ……. isma coryanata 78 (2007). perbedaan hasil penelitian yang ada dapat diselesaikan melalui pendekatan kontingensi. pendekatan ini dapat menambah variabel lain sebagai variabel moderating. dalam penelitian ini, digunakan variabel group kohesivitas dan gaya kepemimpinan untuk menguji hubungan antara partisipasi anggaran dengan senjangan anggaran. group kohesivitas merupakan tingkat yang mendeskripsikan sebuah kelompok dengan anggota yang memiliki keterikatan antar anggota yang lain dan berkeinginan untuk tetap menjadi bagian dari kelompok. tingkat kohesivitas bisa mempunyai akibat positif atau negatif tergantung seberapa baik tujuan kelompok sesuai dengan tujuan organisasi formal. bila kohesivitas tinggi dan kelompok menerima serta sepakat dengan tujuan formal organisasi, maka perilaku kelompok akan positif ditinjau dari sisi organisasi formal. hal ini tentunya akan dapat mengurangi terjadinya senjangan anggaran dalam suatu perusahaan gaya kepemimpinan yaitu cara seseorang untuk memberikan arahan pada orang lain sehingga orang tersebut dengan ikhlas menuruti kehendaknya agar tercapainya tujuan organisasi luthans. apabila pemimpin berorientasi pada hubungan yaitu pemimpin mempunyai hubungan baik dengan bawahannya, maka bawahan akan merasa bebas dan tidak akan takut jika mereka membuat suatu senjangan. pernyataan tersebut sejalan dengan hasil penelitian ikhsan (2007) yang menyatakan bahwa gaya kepemimpinan memperkuat hubungan partisipasi anggaran terhadap senjangan anggaran. berbeda dengan hasil yang didapatkan ramadhina (2007), himawan dan ika (2010), widyaningsih (2011), dan rosalina (2012) yang menyatakan gaya kepemimpinan yang berorientasi pada tugas dapat memperlemah hubungan antara partisipasi anggaran terhadap senjangan anggaran. rumusan masalah dalam penelitian ini adalah (1) apakah partisipasi anggaran berpengaruh positif terhadap senjangan anggaran, (2) apakah grup kohesivitas akan memperlemah hubungan antara partisipasi anggaran dengan senjangan anggaran, (3) apakah gaya kepemimpinan memperlemah hubungan antara partisipasi anggaran dengan senjangan anggaran. hasil penelitian ini diharapkan dapat memberikan sumbangan pemikiran bagi pemerintah kota bengkulu dalam rangka penerapan anggaran berbasis kinerja serta dapat menjadi masukan dan referensi bagi peneliti lain yang berminat dan tertarik memperdalam penelitian akuntansi, khususnya konsentrasi akuntansi sektor publik. kerangka teoritis dan hipotesis agency theory merupakan konsep yang menjelaskan hubungan kontraktual antara principal dan agent (jensen dan meckling, 1976). riyanto (2003) mengatakan perlunya penelitian mengenai pendekatan kontijensi dalam menguji konsektual yang mempengaruhi hubungan antara sistem pengendalian dengan kinerja salah satunya anggaran. partisipasi anggaran, senjangan anggaran, group kohesivitas, dan gaya kepemimpinan falikhatun (2007) menyatakan bahwa partisipasi penganggaran berpengaruh positif terhadap senjangan anggaran. young dalam falikhatun (2007) menyatakan partisipasi anggaran menyebabkan senjangan anggaran. adanya partisipasi anggaran maka akan menyebabkan melonggarkan anggaran yang disusun agar mudah dicapai dengan menurunkan pendapatan dan menaikkan biaya pada proses penyusunan anggaran. coryanata (2006: 2013) juga menemukan adanya pengaruh positif antara partisipasi anggaran dengan senjangan anggaran. berdasarkan penjelasan di atas maka hipotesis 1 yang diajukan sebagai berikut: h1 : partisipasi anggaran berpengaruh positif terhadap senjangan anggaran. konsep kohesivitas penting untuk pemahaman sebuah kelompok dalam organisasi. semakin para anggota kelompok saling tertarik dan makin sepakat terhadap sasaran jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 77-84 79 kelompok, maka akan semakin lekat atau semakin kohesif kelompok tersebut. tingkat kohesivitas bisa mempunyai akibat positif atau negatif tergantung seberapa baik tujuan kelompok sesuai dengan tujuan organisasi formal. bila kohesivitas tinggi dan kelompok menerima serta sepakat dengan tujuan formal organisasi, maka perilaku kelompok akan positif ditinjau dari sisi organisasi formal. tetapi bila kelompok sangat kohesif tetapi tujuannya tidak sejalan dengan organisasi formal, maka perilaku kelompok akan negatif ditinjau dari sisi organisasi formal (robbins, 1996). dalam kaitannya dengan proses partisipasi penyusunan anggaran, apabila tujuan kelompok dengan kohesivitas yang tinggi sesuai dengan tujuan manajemen organisasi, maka perilaku kelompok terhadap organisasi akan positif dan cenderung untuk tidak menciptakan senjangan anggaran. berdasarkan penjelasan di atas maka hipotesis 2 yang dikembangkan sebagai berikut: h2 : group kohesivitas memperlemah hubungan antara partisipasi anggaran dengan senjangan anggaran. dalam mengklasifikasikan gaya kepemimpinan, fiedlers telah mengembangkan suatu indeks yang disebut skala the least-preferred coworker (lpc). skor lpc tinggi menunjukkan bahwa pemimpin memiliki orientasi hubungan antar manusia, sedangkan skor lpc rendah menunjukkan orientasi tugas. apabila pemimpin berorientasi pada hubungan yaitu pemimpin mempunyai hubungan baik dengan bawahannya, maka bawahan akan merasa bebas dan tidak akan takut jika mereka membuat suatu senjangan. pernyataan tersebut sejalan dengan hasil penelitian ikhsan (2007) dan yunas (2010) yang menyatakan bahwa gaya kepemimpinan memperkuat hubungan partisipasi anggaran terhadap senjangan anggaran. berbeda dengan hasil yang didapatkan ramadhina (2007), himawan dan ika (2010), widyaningsih (2011), dan rosalina (2012) yang menyatakan gaya kepemimpinan yang berorientasi pada tugas dapat memperlemah hubungan antara partisipasi anggaran terhadap senjangan anggaran. sedangkan dismayanti (2009) dan merril (2010) menyatakan partisipasi anggaran dengan senjangan anggaran tidak dimoderasi oleh gaya kepemimpinan. berdasarkan penjelasan di atas maka hipotesis yang dikembangkan sebagai berikut: h3 : gaya kepemimpinan memperlemah hubungan antara partisipasi anggaran terhadap senjangan anggaran. dari uraian di atas maka dapat dibuatkan kerangka penelitian seperti pada berikut : gambar 1. kerangka pemikiran penelitian metode penelitian data penelitian obyek penelitian ini adalah pemerintahan kota bengkulu. data penelitian diperoleh dari data primer melalui metode survei. responden penelitian ini merupakan manajer tingkat menengah dan tingkat bawah dari pemerintah daerah yaitu pejabat setingkat kepala, kepala bagian/bidang/sub dinas dan kepala sub bagian/sub bidang/seksi dari badan, dinas, dan kantor partisipasi anggaran senjangan anggaran group kohesivitas gaya kepemimpinan group kohesivitas dan gaya kepemimpinan pemoderasi ……. isma coryanata 80 yang terlibat dalam penyusunan anggaran di pemerintahan kota bengkulu. pengambilan sampel dilakukan dengan cara random sampling sebanyak 63 responden dari 82 kuesioner yang disebar. pengumpulan data pengumpulan data primer melalui metode survei dengan melakukan penyebaran kuesioner pada pejabat setingkat kepala, kepala bagian/bidang/subdinas dan kepala su;bbagian/subbidang/seksi dari badan, dinas, dan kantor di pemerintahan kota bengkulu dengan distribusinya pada tabel berikut ini. tabel 1. jumlah sampel dan tingkat pengembalian kuesioner keterangan jumlah total penyebaran kuesioner 82 jumlah kuesioner yang tidak dikembalikan 17 jumlah kuesioner yang dikembalikan 65 jumlah kuesioner yang tidak diisi lengkap 3 total pengembalian kuesioner yang dioleh 63 response rate (tingkat pengembalian) 79% sumber: data primer, diolah, 2016 hasil dan pembahasan kuesioner yang disebarkan pada 82 responden dari 41 instansi di pemerintahan kota bengkulu. kuesioner yang dikembalikan sejumlah 65 eksemplar (response rate = 79%). kuesioner yang terisi dengan baik dan lengkap sehingga data yang digunakan untuk analisis data sebanyak 63 kuesioner. uji validitas dan reliabilitas uji validitas dilakukan dengan melihat nilai pearson corelation. berdasarkan analisis diperoleh nilai pearson corelation partisipasi anggaran yaitu sekitar 0,470-0,853 > 0,30. nilai pearson corelation group kohesivitas yaitu sekitar 0,693-0,852 > 0,30 nilai pearson corelation gaya kepemimpinan sebesara 0.637-0,758 > 0,30. nilai pearson correlation senjangan anggaran berkisar antara 0,530-0,753 > 0,30. dengan demikian, seluruh pernyataan kuesioner penelitian ini valid. uji reliabilitas dilakukan dengan melihat nilai cronbach’s alpha. berdasarkan analisis diperoleh nilai cronbach’s alpha partisipasi anggaran, group kohevisitas, gaya kepemimpinan dan senjangan anggaran sebesar 0,754; 0,843; 0,686; serta 0,694, sehingga seluruh cronbach’s alpha untuk masing-masing variabel > 0,60. dengan demikian, keseluruhan dari pernyataan kuesioner penelitian reliabel. pengujian asumsi klasik 1. pengujian multikolinearitas multikolinearitas adalah suatu keadaan yang menggambarkan adanya hubungan linear yang sempurna atau pasti diantara beberapa atau semua variable independen dari model yang diteliti (damodar, 1995). multikolinearitas akan mengakibatkan koefisien regresi tidak pasti atau mengakibatkan kesalahan standarnya menjadi tidak terhingga sehingga menimbulkan bias spesifikasi. hair dkk (1995) menawarkan cara untuk mengetahui ada tidaknya multikolinearitas ini, yaitu dengan melihat besarnya nilai tolerance value (vif). apabila jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 77-84 81 nilai vif < 10 dan nilai tolerance mendekati angka satu, ini menunjukkan tidak terjadi multikolinearitas. ringkasan hasil pengujian ini dapat dilihat pada tabel 4 di bawah ini. tabel 4 hasil pengujian multikolinearitas variabel collinearity statistics ket tolerance vif partisipasi anggaran group kohevisitas gaya kepemimpinan 0,195 0,176 0,271 3,383 6,852 4,685 bebas bebas bebas dari hasil tabel 4 dapat dikatakan bahwa model regresi tersebut telah memenuhi asumsi multikolinearitas. 2. pengujian kenormalan data pengujian normalitas data dilakukan dengan menggunakan kolmogorof-smirnof pada alpha sebesar 5%. jika nilai signifikansi dari pengujian kolmogorof-smirnof lebih besar dari 0.05 berarti data normal. ringkasan hasil pengujian dapat dilihat pada tabel 5 di bawah ini. tabel 5 hasil pengujian kenormalan data dari hasil di atas secara umum p-value nya lebih besar dari 0,05 dan ini menunjukkan data yang digunakan adalah normal. pengujian regresi berganda tabel 6 hasil analisis regresi linear berganda model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) pa gko gkp pa*gko pa*gkp 1.482 .528 .432 .638 -.717 -.685 1.108 .473 .374 .385 .538 .597 .452 .327 .539 -.636 -.472 1.048 .642 .868 .748 -.735 -.893 .437 .019 .021 .006 .027 .031 f 4.374 sig f 0.000 r square 0.589 adjusted r 0.516 variabel n signifikansi keterangan partisipasi anggaran (pa) senjangan anggaran (sa) group kohevisitas (gko) gaya kepemimpinan (gkp) 63 63 63 63 0,268 0,395 0,184 0,239 normal normal normal normal group kohesivitas dan gaya kepemimpinan pemoderasi ……. isma coryanata 82 square a. dependent variable: y sumber: data primer diolah 2016 uji nilai t statistik pengujian hipotesa pertama hipotesis pertama menyatakan bahwa “partisipasi anggaran berpengaruh positif terhadap budgetary slack”. untuk membuktikan hipotesis pertama ini bisa dilihat dari tabel 6. hasil pengujian h1 diperoleh nilai koefisien positif 0.528 dan nilai t sebesar 0.642 dengan sig 0.019 < α 0.05. dengan demikian hipotesis pertama diterima. pengujian hipotesa kedua hipotesis kedua menyatakan bahwa “group kohevisitas memperlemah hubungan partisipasi anggaran dan senjangan anggaran. untuk membuktikan hipotesis kedua ini bisa dilihat dari tabel 6. hasil pengujian h2 diperoleh nilai koefisien negatif 0.717 dan nilai t sebesar 0.735 dengan sig 0.027 < α 0.05. dengan demikian hipotesis kedua diterima. dengan adanya group kohevisitas dalam pemerintahan kota bengkulu, maka akan memperkecil terjadinya senjangan anggaran walaupun anggaran yang disusun berdasarkan partispasi anggaran. pengujian hipotesa ketiga hipotesis ketiga menyatakan bahwa “gaya kepemimpinan memperlemah hubungan antara partisipasi anggaran dengan senjangan anggaran. untuk membuktikan hipotesis ketiga ini bisa dilihat dari tabel 6. hasil pengujian h3 diperoleh nilai koefisien negatif 0.685 dan nilai t sebesar 0.893 dengan sig 0.031 < α 0.05. dengan demikian hipotesis ketiga diterima. dengan adanya gaya kepemimpjnan dalam pemerintahan kota bengkulu, maka akan memperkecil terjadinya senjangan anggaran walaupun anggaran yang disusun berdasarkan partispasi anggaran. uji nilai f statistik dari tabel 6 di atas dapat dilihat bahwa nilai f sebesar 4.374 dan sig f 0.000 < α 0.05 artinya model yang digunakan adalah layak/fit terhadap group kohevisitas dan gaya kepemimpinan memperlemah hubungan antara partisipasi anggatan dengan senjangan anggaran. uji determinasi dari tabel 6 di atas dapat dilihat bahwa besarnya adjusted r2 adalah sebesar 0.516 yang artinya bahwa 51,6% variabel senjangan anggaran dapat dijelaskan oleh variabel partisipasi anggaran , group kohevisitas, dan gaya kepemimpinan dan sisanya 48.4 % dipengaruhi oleh variabel lain yang tidak diteliti. penutup kesimpulan dari penelitan ini sebagai berikut: (1) dengan adanya partisipasi anggaran ternyata membuat peluang bawahan untuk melakukan budgetary slack semakin besar, (2) dengan adanya group kohevisitas akan memperlemah hubungan partispasi anggaran dengan senjangan anggaran, (3) dengan adanya gaya kepemimpinan akan memperlemah hubungan partisipasi anggaran dengan senjangan anggaran. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 77-84 83 saran peneliti menyadari bahwa dalam penelitian ini masih jauh dari sempurna, oleh karena itu ada beberapa saran yang perlu dikemukakan untuk memperbaiki penelitian berikutnya, diantaranya: (1) penelitian berikutnya sebaiknya dalam memperoleh data dilakukan dengan wawancara langsung sehingga data yang diperoleh akan lebih lengkap dan sesuai dengan harapan, (2) menggunakan sampel yang lebih besar dengan cakupan wilayah yang lebih luas, sehingga hasil kesimpulan penelitian dapat digeneralisasi, (3) penelitian berikutnya dapat menggunakn variable lain untuk melihat pengaruh partisipasi penyusunan anggaran terhadap budgetary slack seperti keadilan prosedural. daftar pustaka aprila, nila dan hidayani, selvi. 2012. the effect of budgetary participation, asymmetry information, budget emphasis, and comitment organization to budgetary slack at skpd governmental of bengkulu city. miicema prociding. malaysia. arfan, ikhsan. 2011. akuntansi keperilakuan. edisi 2. jakarta: salemba empat. brownell, peter. 1982. the role of accounting data in performance evaluation, budgetary participate and organizational effectiveness. journal of accounting research. brownell, peter. 1983. leadership style, budgetary participation and managerial behavior, accounting, organizations and society. vol.8. no.4. pp. 307 – 321. coryanata, isma, 2006. desentralisasi dan komitmen organisasi sebagai pemoderasi hubungan antara partisipasi penyusunan anggaran dan kinerja manajerial pada perguruan tinggi swasta di indonesia. jurnal akuntansi dan investasi fe umy yogyakarta, vol. 1 januari. hal 73-88 _______________, 2013. komitmen organisasi, desentralisasi dan budaya organisasi terhadap hubungan partisipasi anggaran dengan senjangan anggaran. jurnal management insight. volume 8, nomor 1. dunk, a. s. 1993. the effect of budget emphasis and information asymetry on relation between budgetary participation and slack. the accounting review. falikhatun. 2007. interaksi informasi asimetri, budaya organisasi dan group cohesiveness dalam hubungan antara partisipasi anggaran dan budgetary slack (studi kasus pada rumah sakit umum daerah se-jawa tengah). sna x: makasar. himawan, albertus kukuh dan ika, ardianu s. 2010. pengaruh komitmen organisasi, gaya kepemimpinan, dan job relevant information (jri) terhaap hubungan antara partisipasi anggaran dan kinerja manajerial. jurnal ekonomi dan bisnis, vol.5 no. 9 ikhsan, arfan dan ana. 2007. pengaruh partispasi angggaran terhadap senjangan angggaran dengan menggunakan 5 variabel pemoderasi. symposium nasional akuntansi x makasar. jensen dan meckling. 1976. theory of firm managerial behavior, agency cost and ownership structure. journal of financial economic. group kohesivitas dan gaya kepemimpinan pemoderasi ……. isma coryanata 84 kren, leslie and maiga, adam s. 2007. the intervening effect of information asymetry on budget prticipation and segment slack. management accounting, volume 16.h:141– 157. latuheru, belianus patria. 2006. pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel moderating (studi empiris pada kawasan industri maluku). jurnal akuntansi dan sistem teknologi informasi vol. 5, no. 1, april 2006: 24-38. merchant, ka. 1985. budgeting and propensity to create slack. accounting organization and society. nouri, hossein and parker, robert j. 1996. the effect of organizational commitment on the ralation between budgetary participation and budgetary slack. behavioral research in accounting. vol. 8. printed in usa. pp. 76 – 90. sumarnoo, j. 2005. pengaruh kmitmen & gaya kpemimpinan terhadap hub. antara partispasi angggaran dan kinerja mnajerial (study empiris di kantor cabang perbankkan indonesiaa di jakarta). sna viii solo, 15–16 september 2005 riyanto, b. 2003. model kontijensi sistem pengendalian: integrasi dan ekstensi untuk future reseach. kompak: jurnal akuntansi, manajemen, dan sistem informasi fe uty yogyakarta. no: 9. april. 330-342. robbins, stephen p. 1996. perilaku organisasi. terjemahan. jakarta: pt prenhallindo. ramadhina, westhi. 2007. pengaruh partisipasi anggaran terhaap senjangan anggaran dengan gaya kepemimpinan dan budaya organisasi sebagai variabel pemoderasi (studi empiris pada satuan kerja perangkat daerah kota payakumbuh). skripsi sarjana jurusan akuntansi pada fakultas ekonomi universitas negeri padang. rosalina. 2012. pengaruh partisipasi anggaran terhadap senjangan anggaran (budgetary slack) dengan informasi asimetri, gaya kepemimpinan, dan komitmen organisasi sebagai variabel moderating (studi empiris pada pemerintah kota dumai). skripsi sarjana jurusan akuntansi fakultas ekonomi universitas riau. widyaningsih, aristanti. 2011. moderasi gaya kepemimpinan atas pengaruh partisipasi anggaran terhadap budgetary slack. fokus ekonomi vol.6 no.1.h:1–18 young, s. m. 1985. participatif budgeting: the efects of riks aversion and asimmetris information of budgetary slak. journal of acounting reserch 23:829-842. . zhang, shuangcai. zhou, wenjun. 2010. research on present situation of budgetary slack in chinese enterprise. school of management, hebei university, p.r.china. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 51-60 51 pengaruh gender, penghargaan finansial dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan publik dan non akuntan publik astri wulan dary 1), fitrawati ilyas 2) fakultas ekonomi dan bisnis, universitas bengkulu 1,2) astriwulan12@gmail.com, fitrawatiilyas@yahoo.com abstract the aim of this research is to examine and analyze the influence of gender, financial reward and job market considerations on intention of accounting students in bengkulu city to have a career become public accountant and non public accountant. this research is empirical research with quantitative approach which involves the use of statistical analysis. this research is using the primary data. samples in this research consist of 160 accounting students of 1 public and 3 private universities in bengkulu city. the tool used in this research is logistic regression with spss software version 16. this study found that gender affect on the accounting students intention in bengkulu city to have a career become public accountant and non public accountant, but financial reward and job market considerations this could not provide empirical evidence on the accounting students interest in bengkulu city to have a career become public accountant and non public accountant. keywords : gender, financial reward and job market considerations. the interest to have a career become public accountant and non public accountant pendahuluan latar belakang permasalahan salah satu aspek penting dalam kehidupan manusia dewasa yang sehat adalah karir. ketepatan menentukan dan memilih karir menjadi titik penting dalam perjalanan hidup manusia, oleh karenanya karir seseorang berkontribusi besar bagi diri sendiri dan merupakan inti dari nilai dasar dan tujuan hidup seseorang. pemilihan karir yang tepat sesuai minat dan bakat yang dimiliki seseorang merupakan tahap awal dalam pembentukan karir. pilihan karir bagi lulusan akuntansi tidak tertutup pada profesi akuntansi saja, banyak pilihan profesi yang dapat diselami oleh mereka tergantung faktor-faktor yang melatarbelakanginya. misalkan seseorang yang mempunyai latar belakang pendidikan akuntansi atau s1 memiliki beberapa pilihan alternatif, antara lain yaitu melanjutkan untuk mengikuti pendidikan profesi akuntansi atau melanjutkan jenjang akademik s2 maupun langsung berkecimpung dalam dunia kerja. dalam dunia kerja juga terdapat berbagai profesi yang dapat dijalankan oleh seorang sarjana akuntansi yaitu akuntan perusahaan, akuntan pemerintahan atau akuntan pendidik, akuntan publik. jumlah akuntan publik di indonesia saat ini secara kuantitas masih jauh dari kebutuhan jasa bagi dunia usaha. berdasarkan data institut akuntan publik indonesia hanya sekitar 1.022 akuntan yang berpraktik sebagai akuntan publik pada tahun 2015, sedangkan sarjana yang memegang gelar akuntan melebihi jumlah 50.000 orang (lukman, 2015). dari jumlah akuntan publik di indonesia pada umumnya didominasi oleh laki-laki yang berjumlah lebih kurang 791 orang, hanya sedikit perempuan yang memilih profesi menjadi akuntan publik sekitar lebih kurang 231 orang. sementara dalam memilih pekerjaan seseorang pasti mempertimbangkan gaji, upah maupun insentif dari hasil pekerjaannya atau bisa disebut penghargaan financial. khususnya dalam profesi akuntan publik, karena kantor akuntan publik memiliki cara sendiri dalam mailto:astriwulan12@gmail.com mailto:fitrawatiilyas@yahoo.com pengaruh gender, penghargaan finansial …….. astri wulan dary dan fitrawati ilyas 52 behaviora intention attitude toward act or behavior subjective norm sumber : fishbein dan ajzen dalam law (2010) memberikan gaji kepada auditornya. misalnya, jika proyek klien yang ditangani oleh kantor akuntan publik banyak, maka akuntan publik mendapatkan gaji yang besar. namun sebaliknya, semakin sedikit proyek klien yang dikerjakan oleh akuntan publik maka akan semakin kecil pula gaji yang akan didapatkan. pertimbangan pasar kerja menjadi salah satu alasan yang berpengaruh terhadap minat seseorang dalam berkarir. profesi yang memiliki pasar kerja yang luas akan lebih diminati dari pada profesi dengan pasar kerja yang kecil (zaid, 2015). penelitan lukman (2015) menunjukan bahwa nilai-nilai intrinsik, persepsi mahasiswa dan pengaruh orang tua terhadap kecenderungan mahasiswa untuk bekerja sebagai akuntan publik itu berpengaruh signifikan, sementara gender, pertimbangan pasar kerja tidak memiliki pengaruh yang signifikan. sedangkan hasil penelitian zaid, (2015) ini menunjukan bahwa tidak terdapat pengaruh gender terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan publik. namun untuk penghargaan finansial dan pertimbangan pasar kerja berpengaruh signifikan terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan publik. sedangkan, gender, penghargaan finansial, dan pertimbangan pasar kerja secara bersama-sama berpengaruh terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan publik. landasan teori dan pengembangan hipotesis the theory of reasoned action (tra) menurut law (2010) the theory of reasoned action (tra) model menjelaskan suatu asal-usul di bidang psikologi sosial. model ini dikembangkan oleh fishbein dan ajezen dalam law (2010) yang mengatakan bahwa perilaku seseorang ditentukan oleh niat. niat itu sendiri ditentukan oleh sikap dan norma-norma subjektif mereka terhadap perilaku. attitude (law, 2010) dijelaskan sebagai sikap terhadap perilaku yang dituangkan dalam perasaan positif atau negatif secara individu dalam bertindak. hal ini ditentukan melalui penilaian dari keyakinan seseorang mengenai konsekuensi yang timbul dari perilaku dan evaluasi keinginan konsekuensi. secara formal, sikap keseluruhan dapat dinilai sebagai akumulasi dari penilian keinginan konsekuensi tertentu dari individu untuk semua konsekuensi yang diharapkan dari perilaku (law, 2010). sedangkan subjective norms adalah didefinisikan sebagai persepsi individu dari orang-orang penting untuk individu berpikir untuk melakukan pemikiran mereka. kontribusi pendapat setiap rujukan yang diberikan dipertimbangkan dengan motivasi bahwa seseorang harus memenuhi keinginan rujukan itu. oleh karena itu, secara keseluruhan norma subjektif dapat dinyatakan sebagai jumlah atau akumulasi dari penilaian motivasi persepsi tertentu bagi individu untuk semua acuan yang relevan (law, 2010). hubungan attitudes dan subjects norms dalam keinginan berprilaku seseorang dapat digambarkan seperti dibawah ini. gambar 2.1 : the theory of reasoned action model jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 51-60 53 lebih lanjut law (2010) menjelaskan bahwa tra digunakan sebagai model yang berhubungan antara attitudes dan pemilihan karir seseorang. model ini memberikan suatu social psychological framework yang berguna menjelaskan jenis-jenis perilaku (ajzen and fishbein, 1980; sheppard et al., 1988; sable et al., 2006 dalam law 2010), dan telah direkomendasikan sebagai suatu yang kerangka yang berguna untuk eksaminasi variabelvariabel yang mempengaruhi pemilihan karir (cohen and hanno, 1993 dalam law 2010). tra yang mencirikan perilaku manusia sebagai sesuatu yang “disengaja” (intentional) dan rasional (rational). dengan demikian, tra dapat memprediksi bahwa niat siswa untuk mengejar karir menjadi akuntan publik maupun non akuntan publik harus sangat terkait dengan attitude dan subjectives norms terhadap karir tersebut. dimana persepsi mahasiswa akan mempengaruhi minat berkarir menjadi akuntan publik dan non akuntan publik yang di pilih, dimana kelompok perilaku terdapat penghargaan finansial dan kelompok subjectives norms terdapat pertimbangan pasar kerja. sedangkan gender memiliki keterkaitan dengan attitude dan subjectives norms. pengembangan hipotesis 1. gender women’s studies encyclopedia dalam mufidah (2003:3) menjelaskan gender sebagai suatu konsep kultural yang berupaya membuat perbedaan dalam hal peran, perilaku, mentalitas, dan karakteristik emosional antara laki-laki dan perempuan yang berkembang dalam masyarakat. peran gender sangat penting dampaknya dalam tiap aktivitas yang dilakukan oleh manusia, dan dalam hal karir menjadi akuntan publik ini kadang orang berpandangan bahwa mungkin perempuan tidak telalu bagus jika menjadi akuntan publik dilihat dari jenis pekerjaan yang dapat menyita waktu perempuan mengurus keluarganya (ernawati: 2004). hal ini berbeda dengan yang diungkapkan oleh law (2010) yang meneliti di hong kong menyebutkan bahwa kebanyakan wanita yang memasuki profesi akuntan publik. dari uraian diatas, dirumuskan hipotesis sebagai berikut: h1 : gender mempunyai pengaruh terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan publik dan non akuntan publik. 2. penghargan finansial penghargaan finansial merupakan pertimbangan pertama seorang mahasiswa dalam pemilihan karir yang akan dipilih sebagai akuntan publik maupun non akuntan publik. penghargaan finansial yang diperoleh sebagai kontraprestasi dari pekerjaan telah diyakini secara mendasar bagi sebagian besar perusahaan sebagai daya tarik utama untuk memberikan kepuasan kepada karyawannya (aprilyan: 2011). menurut penelitian zaid (2015) penghargaan finansial berpengaruh signifikan terhadap minat mahasiswa menjadi akuntan publik, hal ini berarti apabila penghargaan finansial semakin baik maka mengakibatkan minat mahasiswa menjadi akuntan publik semakin besar. sedangkan menurut suyono (2014) menunjukan bahwa variabel penghargaan finansial secara parsial berpengaruh signifikan terhadap pemilihan karir sebagai akuntan publik. semakin tinggi penghasilan yang ditawarkan, semakin besar pula minat mahasiswa untuk memilih profesi tersebut. akuntan merupakan salah satu profesi dengan penghasilan yang relative tinggi dibandingkan dengan profesi lainnya. untuk itu peneliti berpendapat ada pengaruh antara penghasilan dengan minat mahasiswa akuntansi untuk berkarir sebgai akuntan publik. h2 : penghargaan finasial mempunyai pengaruh terhadap minat mahasiswa menjadi akuntan publik dan non akuntan publik. pengaruh gender, penghargaan finansial …….. astri wulan dary dan fitrawati ilyas 54 3. pertimbangan pasar kerja pertimbangan pasar kerja berhubungan erat dengan pekerjaan yang dapat diakses di masa yang akan datang. pekerjaan yang memiliki pasar kerja yang lebih luas akan lebih diminati dari pada pekerjaan yang pasar kerjanya kecil. menurut lukman (2015) pertimbangan masa depan suatu karir yang mudah diakses atau tersedia yang mana akan ditekuni dan dijalankan pada masa depan merupakan harapan yang dipengaruhi oleh ketersediaan karir dipasar tenaga kerja. begitu pula hasil penelitian aprilyan (2011) yang menemukan bahwa faktor pertimbangan pasar kerja merupakan faktor yang mempengaruhi mahasiswa dalam memilih profesi sebagai akuntan publik. sedangkan menurut suyono (2014) menunjukan bahwa variabel pertimbangan pasar kerja secara parsial berpengaruh signifikan terhadap pemilihan karir sebagai akuntan publik dan non akuntan publik. dari uraian diatas, dirumuskan hipotesis sebagai berikut. h3: pertimbangan pasar kerja mempunyai pengaruh terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan publik dan non akuntan publik. metode penelitian penelitian ini menggunakan penelitian kuantiatif dan sumber data yang digunakan dalam penelitian ini diperoleh dari hasil penyebaran kuesioner. populasi dalam penelitian ini adalah mahasiswa akuntansi dan metode pengambilan sampel menggunakan random sampling dan sampel dalam penelitian ini sebanyak 160 responden. metode analisis data yang digunakan adalah regresi logistik. taraf signifikansi yang digunakan adalah 5%. hasil dan pembahasan data deskripsi penelitian ini menggunakan data primer yang diperoleh dengan cara survey dan menyebarkan kuesioner kepada responden. kuesioner tersebut dibagikan kepada sampel yang memenuhi criteria sampel. populasi dalam penelitian ini adalah mahasiswa se-kota bengkulu yang terdiri dari univeristas bengkulu, universitas muhammadiyah bengkulu, universitas dehasen, dan universitas hazairin. dimana mahasiswa yang menjadi criteria yaitu mahasiswa sangkatan tahun 2012. tabel 4.1 rincian tingkat pengembalian kuesioner rincian jumlah (eks) persentase (%) kuesioner yang disebar 180 100 kuesioner yang dikembali 165 87,5 kuesioner yang tidak kembali 15 12,5 keusioner yang tidak dapat diolah 5 4,16 kuesioner yang dapat digunakan (dianalisis) 160 100 sumber : data primer diolah, 2016 berdasarkan table 4.1 di atas, jumlah kuesioner yang disebarkan dalam penelitian adalah 180 eksemplar. dari jumlah yang disebarkan kepada responden, ada 165 kuesioner yang kembali, sebanyak 15 kuesioner tidak kembali dan 5 kuesioner tidak dapat digunakan. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 51-60 55 adapun alasan tidak dapat digunakan karena responden mengisi jawaban tidak lengkap dan tidak memenuhi kriteria sampel yang ditetapkan. statistik deskriptif statistik deskriptif memberikan gambaran atau deskripsi suatu data yang dilihat dari nilai rata-rata (mean), standar deviasi, minimum, dan maksimum. tabel 4.3 menyajikan hasil statistik deskriptif untuk variabel bebas dan variabel kontrol pada penelitian ini adalah sebagai beriku: tabel 4.3 statistik deskriptif variabel penelitian variabel n kisaran teoritis kisaran aktual mean teoritis mean aktual std. deviasi gender minat akuntan publik 121 0-1 0-1 0,5 0,43 0,497 minat non akuntan publik 39 0-1 0-1 0,5 0,74 0,442 total 160 0-1 0,000 0,5 0,51 0,502 penghargaan finansial minat akuntan publik minat non akuntan publik total 121 5-25 12-25 15 19,84 2,944 39 5-25 14-24 15 19,00 2,328 160 5-25 12-25 15 19,64 2,820 pertimbangan pasar kerja minat akuntan publik minat non akuntan publik total 121 5-25 10-25 15 19,71 2,853 39 5-25 15-25 15 20,46 2,624 160 5-25 10-25 15 19,89 2,810 sumber: data primer diolah, 2016 berdasarkan tabel 4.3 di atas menunjukan deskriptif semua variabel dari 160 responden yang menjadi sampel penelitian. variabel gender, penghargaan finansial dan pertimbangan pasar kerja diklasifikasikan menjadi dua yaitu minat mahasiswa akuntansi sekota bengkulu dalam memlilih karir menjadi akuntan publik ada sebanyak 121 orang dan minat non akuntan publik sebanyak 39 orang. pada variabel gender klasifikasi minat akuntan publik mempunyai nilai minimum 0 dan nilai maksimum 1 karena variabel gender adalah variabel dummy, nilai 0 menandakan bahwa laki-laki sedangkan nilai 1 menandakan perempuan. minat menjadi akuntan publik pada mahasiswa laki-laki berjumlah 69 orang dan perempuan berjumlah 52 orang dengan total 121 orang yang berminat menjadi akuntan publik, yang berarti minat menjadi akuntan publik didominasi oleh laki-laki. variabel gender pada klasifikasi minat menjadi akuntan publik menunjukan rata-rata aktual adalah 0,43 yang lebih kecil dari nilai teoritisnya 0,5. standar deviasi pada variabel gender adalah 0,497 yang menunujkkan bahwa jawaban dari responden bervariasi. variabel gender pada minat non akuntan publik mempunyai nilai minimum 0 dan nilai maksimum 1 karena variabel gender adalah variabel dummy, nilai 0 menandakan bahwa lakilaki sedangkan nilai 1 menandakan perempuan. minat non akuntan publik pada mahasiswa laki-laki berjumlah 10 orang dan perempuan berjumlah 29 orang, yang berarti minat non akuntan publik didominasi oleh perempuan. variabel gender pada klasifikasi minat menjadi pengaruh gender, penghargaan finansial …….. astri wulan dary dan fitrawati ilyas 56 akuntan publik menunjukan rata-rata aktual adalah 0,74 yang lebih kecil dari nilai teoritisnya 0,5. standar deviasi pada variabel gender adalah 0,442 yang menunujkkan bahwa jawaban dari responden bervariasi. variabel gender mempunyai nilai minimum 0 dan nilai maksimum 1 karena variabel gender adalah variabel dummy, nilai 0 menandakan bahwa laki-laki sedangkan nilai 1 menandakan perempuan. variabel gender pada klasifikasi minat menjadi akuntan publik maupun non akuntan publik menunjukan rata-rata aktual adalah 0,51 yang lebih kecil dari nilai teoritisnya 0,5. standar deviasi pada variabel gender adalah 0,502 yang menunujkkan bahwa jawaban dari responden bervariasi. penghargaan finansial pada klasifikasi minat mahasiswa menjadi akuntan publik menunujukan rata-rata aktual sebesar 19,84 yang lebih besar dari nilai teoritis yaitu 15. standar deviasi pada variabel penghargaan finansial adalah 2,944 yang menunujkkan bahwa jawaban dari responden bervariasi. penghargaan finansial pada klasifikasi minat mahasiswa non akuntan publik menunujukan rata-rata aktual sebesar 19,00 yang lebih besar dari nilai teoritis yaitu 15. standar deviasi pada variabel penghargaan finansial adalah 2,328 yang menunujkkan bahwa jawaban dari responden bervariasi. penghargaan finansial pada klasifikasi minat mahasiswa menjadi akuntan publik maupun non akuntan publik menunujukan rata-rata aktual sebesar 19,64 yang lebih besar dari nilai teoritis yaitu 15. standar deviasi pada variabel penghargaan finansial adalah 2,820 yang menunujkkan bahwa jawaban dari responden bervariasi. pertimbangan pasar kerja pada klasifikasikan minat mahasiswa menjadi akuntan publik menujukkan rata-rata actual sebesar 19,71 yang lebih besar dari nilai teoritisnya yaitu 15. standar deviasi pertimbangan pasar kerja adalah 2,853 yang menunjukan bahwa jawaban responden bervariasi. pertimbangan pasar kerja pada klasifikasikan minat mahasiswa non akuntan publik menujukkan rata-rata aktual sebesar 20,46 yang lebih besar dari nilai teoritisnya yaitu 15. standar deviasi pertimbangan pasar kerja adalah 2,624 yang menunjukan bahwa jawaban responden bervariasi. pertimbangan pasar kerja pada klasifikasi minat mahasiswa menjadi akuntan publik maupun non akuntan publik menunujukan rata-rata aktual sebesar 19,89 yang lebih besar dari nilai teoritisnya yaitu 15. standar deviasi pertimbangan pasar kerja adalah 2,624 yang menunjukan bahwa jawaban responden bervariasi. pengujian hipotesis penelitian ini bertujuan untuk menjelaskan faktor-faktor yang mempengaruhi minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik. hipotesis tersebut dalam penelitian ini diuji dengan menggunakan regresi logistik. untuk menguji kelayakan model dalam penelitian ini dengan melihat perbandingan nilai -2 log likehood awal (hasil block number 0) dengan nilai -2 log likehood (hasil block number 1). tabel 4.6 likelihood overall fit block iteration -2 log likehood step 0 1 177,717 step 1 1 163,929 2 161,405 3 161,348 4 161,348 5 161,348 sumber: data primer yang diolah, 2016 jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 51-60 57 pengujian pada block number 0 (pengujian dengan memasukkan semua prediktor) memperoleh nilai -2 log likehood awal 177,717. nilai tersebut menunjukkan bahwa tidak mengalami penurunan (tetap) yang berarti model belum dapat menjelaskan hubungan variabel bebas dengan variabel terikatnya. sedangkan pada block number 1 diperoleh nilai -2 log likehood sebesar 161,348. hal ini menunjukkan bahwa adanya penurunan nilai -2 log likehood, sehingga memungkinkan adanya hubungan antara variabel independen dengan variabel dependennya. table 4.7 model summary step -2 log likelihood cox & snell r square nagelkerke r square 1 161.348a .097 .145 a. estimation terminated at iteration number 5 because parameter estimates changed by less than ,001. nilai hasil nagelkerke r square dapat dijelaskan oleh variabel independen sebesar 14,5%, sementara sisanya 85,5% dapat dijelaskan oleh variabel lain yang tidak digunakan pada penelitian ini. setelah mendapat model regresi logistik yang fit yang tidak memerlukan modifikasi model, maka pengujian hipotesis dapat dilakukan. untuk menerimaan atau penolakan hipotesis didasarkan pada tingkat signifikansi (α) 0,05 (5%) dengan kriteria apabila nilai signifikan (sig.) > tingkat signifikansi (α), maka h0 diterima atau ha ditolak. sebaliknya, apabila nilai signifikan (sig.) < tingkat signifikansi (α), maka h0 ditolak atau ha diterima. tabel 4.7 hasil regresi logistik variabel koefisien sig. ket. gender (x1) -1,380 0,001 diterima penghargaan finansial (x2) 0,079 0,249 ditolak pertimbangan pasar kerja x(3) -0,111 0,134 ditolak constanta 2,643 0,227 sumber: data primer yang diolah, 2016 bentuk persamaan regresi logistik dapat ditulis sebagai berikut: logy=2,643+(-1,380)x1+0,079x2+(-0,111)x3+е hasil pengujian hipotesis 1. gender (x1) hasil pengujian hipotesis menunjukan bahwa gender memiliki nilai signifikansi sebesar 0,001. nilai sig. 0,001 < 0,05 menunjukan bahwa variabel gender terbukti memiliki pengaruh terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik sehingga hipotesis diterima. artinya hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh ernawati (2004) yang menunjukan bahwa gender memiliki pengaruh signifikan terhadap pemilihan karir menjadi akuntan publik dan peran gender sangat penting dampaknya dalam tiap aktivitas yang dilakukan oleh manusia. hal ini berbeda dengan yang diungkapkan oleh law (2010) dalam the theory of reasoned action yang meneliti di hong kong menyebutkan bahwa kebanyakan wanita yang memasuki profesi akuntan publik. pengaruh gender, penghargaan finansial …….. astri wulan dary dan fitrawati ilyas 58 jadi, perbedaan gender pada saat ini menjadi hambatan bagi seseorang dalam menemukan profesi dan karir yang mereka geluti. karena telah dibuktikan pada hasil statistik deskriptif yang menunjukkan bahwa kebanyakan laki-laki yang memilih profesi akuntan publik. sedangkan perempuan memilih profesi non akuntan publik. karena, kemungkinan perempuan tidak telalu bagus jika menjadi akuntan publik dilihat dari jenis pekerjaan yang dapat menyita waktu perempuan mengurus keluarganya. 2. penghargaan finansial hasil pengujian hipotesis menunjukan bahwa penghargaan finasial memiliki nilai signifikansi sebesar 0,249. nilai sig. 0,249 > 0,05 menunjukan bahwa variabel penghargaan finansial terbukti tidak memiliki pengaruh terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik sehingga hipotesis ditolak. artinya, yang menyebabkan hasil ini tidak signifikan terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik karena ada jawaban beberapa responden yang tidak setuju dengan pernyataan mengenai gaji awal yang tinggi dan kemungkinan ini lah yang menyebabkan mahasiswa ingin mendapatkan variasi pengalaman kerja terlebih dahulu. hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh chan (2012) yang menunjukkan bahwa penghargaan finansial tidak berpengaruh terhadap minat mahasiswa akuntansi sekota bengkulu menjadi akuntan publik dan non akuntan publik. namun, tidak konsisten dengan penelitian yang dilakukan law (2010) menunjukkan bahwa hasil pengaruh yang negatif dan tidak signifikan terhadap mahasiswa yang berniat menjalani karier pada cpa dan profesi akuntansi lainnya. 3. pertimbangan pasar kerja hasil pengujian hipotesis menunjukan bahwa pertimbangan pasar kerja memiliki nilai signifikansi sebesar 0,134. nilai sig. 0,134 > 0,05 menunjukan bahwa variabel pertimbangan pasar kerja terbukti tidak memiliki pengaruh terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik sehingga hipotesis ditolak. artinya, yang menyebabkan hasil tidak signifikan adalah adanya jawaban responden yang tidak setuju dengan pernyataan pada setiap item pertanyaan yakni 12 responden yang tidak setuju dengan pernyataan lapangan kerja yang mudah diakses dari 160 responden, 14 responden yang tidak setuju dengan pernyataan keamanan kerjanya lebih terjamin tidak mudah di phk, 12 responden yang tidak setuju dengan pernyataan karir tesebut dapat memperluas akses dan pengetahuan isu-isu dunia bisnis dan akuntansi terkini dan 13 responden yang tidak setuju bahwa pekerjaan ini memebrikan pilihan jenis pekerjaan yang luas. hal ini mengindikasikan bahwa kurangnya informasi terkait pertimbangan pasar kerja akuntan publik dan non akuntan publik dan pekerjaan tersebut dianggap tidak luas. hasil penelitian yang dilakukan oleh chan (2012), sartika (2014), lukman (2015) yang menunjukkan bahwa pertimbangan pasar kerja tidak berpengaruh terhadap minat mahasiswa akuntansi menjadi akuntan publik dan non akuntan publik. penutup berdasarkan hasil penelitian dan pembahasan yang telah dikemukakan pada bab sebelumnya, dapat ditarik kesimpulan sebagai berikut : 1. laki-laki cenderung memilih akuntan publik dan perempuan memilih non akuntan publik, maka gender memiliki pengaruh terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik di perguruan tinggi negeri dan perguruan tinggi swasta. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 51-60 59 2. penghargaan finansial tidak memiliki pengaruh terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik di perguruan tinggi negeri dan perguruan tinggi swasta. 3. pertimbangan pasar kerja tidak memiliki pengaruh terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik dan non akuntan publik di perguruan tinggi negeri dan perguruan tinggi swasta. keterbatasan dan saran a. keterbatasan 1. karena di pts dan ptn mahasiswa dikumpulkan hanaya yang bisa dihubungi oleh peneliti dan bagian akademik, kebanyakan dari responden adalah mahasiswa yang telah lulus dari mata kuliah tersebut, sehingga pengetahuan hal yang diuji sudah terlupakan. 2. jumlah sampel yang tidak sama, sehingga menyebabkan variance data cenderung tidak homogen. karena data cenderung tidak homogen maka data terdistribusi tidak normal. b. saran adapun saran yang diberikan untuk penelitian yang akan datang sebagai berikut: 1. untuk penelitian selanjutnya disarankan untuk mengembangkan penelitian ini dengan juga meneliti faktor-faktor lain yang berpengaruh terhadap pemilihan karir sebagai akuntan publik yang tidak diteliti oleh peneliti. di samping itu juga menambah metode lain di luar kuesioner untuk mengatasi kelemahan-kelemahan yang mungkin terdapat pada metode kuesioner. 2. penelitian selanjutnya dapat menggunakan sampel di seluruh perguruan tinggi di provinsi bengkulu sehingga dapat dibandingkan tingkat perbedaan pemahaman terhadap suatu konsep akuntansi antara seluruh perguruan tinggi di provinsi bengkulu. 3. penelitian selanjutnya diharapkan dapat membuat peneliti ini tidak hanya penelitian kuantitatif melainkan gabungan dengan penelitian kualitatif. daftar pustaka aprilyan, lara absara. 2011. faktor-faktor yang mempengaruhi mahasiswa akuntansi dalam pemilihan karir menjadi akuntan publik. jurnal ilmiah mahasiswa akuntansi. chan, andi setiawan. 2012. analisis faktor-faktor yang mempengaruhi pemilihan karir menjadi akuntan publik oleh mahasiswa jurusan akuntansi. jurnal ilmiah mahasiswa akuntansi. (1.1). hal. 53-58 ernawati dan edi wibowo. 2004. pengaruh gender terhadap keinginan mahasiswa akuntansi dalam memilih profesi akuntan publik dan non akuntan publik. jurnal ekonomi dan kewirausahaan. 4 (i).hlm. 56-65. law, philip k. 2010. a theory of reasoned action model of accounting students’ career choice in public accounting practices in the post-enron. journal of applied accounting research.(11.1). hal. 58-73 lukman, hendro. 2015. pengaruh nilai intrisik, gender, parental influence, persepsi mahasiswa dan pertimbangan pasar kerja dengan pendekatan theory of reasoned action model terhadap pemilihan karir sebagai akuntan publik bagi mahasiswa pengaruh gender, penghargaan finansial …….. astri wulan dary dan fitrawati ilyas 60 perguruan tinggi swasta di jakarta. proceding simposium nasional akuntansi 18 medan. mufidah. 2003. paradigma gender. malang: bayu media publishing sartika, meli. 2014. faktor-faktor yang mempengaruhi minat pemilihan karir sebagai akuntan publik dan non akuntan publik. skripsi bengkulu: universitas bengkulu zaid, muhammad ikhwan. 2015. pengaruh gender, penghargaan finansial, dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan publik. universitas negeri yogyakarta. jurnal ilmiah mahasiswa akuntansi jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 175-190 173 jurnal akuntansi doi : https://doi.org/10.33369/j.akuntansi.9.3.173-186 vol. 9, no.3 2019 hal. 173-186 pengaruh corporate social responsbility terhadap financial distress dimoderasi oleh siklus hidup perusahaan pada tahap mature the influence of corporate social responsbility on financial distress moderated by firm life cycle at mature stage retno wati purwaningsih1) dan nurna aziza2) fakultas ekonomi dan bisnis universitas bengkulu 1,2) abstract this research investigated to prove that corporate social responsbility has a negative effect on financial distress, and firm life cycle at mature stage strengthen effect of corporate social responsbility on financial distress. the populations of this study were all manufacturing companies listed on the indonesia stock exchange during the years 2014-2017. methods of data collection used purposive sampling techniques. there were 49 companies with 170 observations which fulfilled the criteria to be the study sample. this study uses a quantitative approach. data was analyzed using logistic regression and moderated regression analysis (mra) with help spss software. the result showed that corporate social responsbility has a negative effect on financial distress, firm life cycle at mature stage strengthens the effect of corporate social responsbility on financial distress. keywords: corporate social responsbility, financial distress, firm life cycle at mature stage abstrak penelitian ini ditujukan untuk membuktikan bahwa tanggung jawab sosial perusahaan memiliki pengaruh negatif terhadap kesulitan keuangan, dan siklus hidup perusahaan pada tahap matang memperkuat pengaruh dari tanggung jawab sosial perusahaan pada kesulitan keuangan. populasi penelitian ini adalah semua perusahaan manufaktur yang terdaftar di bursa efek indonesia selama tahun 2014-2017. metode pengumpulan data menggunakan teknik purposive sampling. ada 49 perusahaan dengan 170 pengamatan yang memenuhi kriteria untuk menjadi sampel penelitian. penelitian ini menggunakan pendekatan kuantitatif. data dianalisis menggunakan regresi logistik dan moderated regression analysis (mra) dengan bantuan software spss. hasil penelitian menggambarkan bahwa terdapat hubungan negatif antara tanggung jawab sosial dan financial distress, siklus hidup perusahaan pada tahap matang memperkuat pengaruh social responsibilitybility terhadap financial distress. kata kunci: tanggung jawab sosial perusahaan, kesulitan keuangan, siklus hidup perusahaan pada tahap matang corresponding author: retnowati070497@gmail.com email addresses for author: retnowati070497@gmail.com1) izabkl.76@gmail.com2) first submission received: 13 maret 2019 revised submission received: 08 oktober 2019 accepted: 22 oktober 2019 https://doi.org/10.33369/j.akuntansi.9.3.1 mailto:retnowati070497@gmail.com mailto:retnowati070497@gmail.com mailto:izabkl.76@gmail.com pengaruh corporate social responsbility terhadap financial distress dimoderasi oleh siklus hidup perusahaan pada tahap mature retno wati purwaningsih dan nurna aziza 174 pendahuluan keberadaan perusahaan tidak dapat lepas dari publik yang ada di lingkungannya. pihak manajemen tidak hanya terfokus dalam mengejar keuntungan semata saja, tetapi juga harus memperhatikan aspek lain seperti tanggung jawab sosial (people) dan tanggung jawab lingkungan (planet). oleh karena itu ada tuntutan moral bagi pihak manajemen untuk memperhatikan kepentingan publik. disinilah pentingnya manajemen melaksanakan corporate social responsibility.corporate social responsbility merupakan kewajiban perusahaan untuk mempertanggungjawabkan dampak dari kegiatan operasinya, serta terus berusaha agar dampak tersebut bermanfaat bagi lingkungan di sekitar perusahaan dan masyarakat (achda,2007). pelaksanaan corporate social responsibility memberikan manfaat yang banyak bagi perusahaan yaitu berupa pengurangan biaya, meningkatkan produktivitas karyawan, dan lain sebagainya.selain itu, corporate social responsibility dapat menjadi strategi perusahaan untuk meningkatkan image dan reputasi perusahaan. reputasi perusahaan yang baik dapat meningkatkan kepercayaan masyarakat, sehingga dapat menarik minat masyarakat untuk membeli produk perusahaan maka tingkat penjualan dan profit perusahaan akan meningkat. pelaksanaan corporate social responsbility juga memenuhi kebutuhan stakeholder yaitu berupa informasi, sehingga dengan terpenuhi kebutuhan stakeholder maka stakeholder akan memberikan dukungan baik dalam modal maupun kredit, sehingga kinerja keuangan perusahaan semakin meningkat. dengan semakin meningkatnya kinerja keuangan perusahaan tersebut, maka kemungkinan terjadinya financial distress pada suatu perusahaan juga semakin kecil. menurut fahmi (2013), financial distress merupakan keadaan dimana keuangan perusahaan mengalami penurunan yang dapat berakibat pada kebangkrutan perusahaan. financial distress terjadi disebabkan oleh faktor internal, misalnya kerugian pada kegiatan operasi yang perusahaan pada beberapa tahun dan eksternal perusahaan seperti kebijakan pemerintah yang dapat menambah beban usaha, sehingga financial distress harus segera dimitigasi mengingat tidak sedikit fenomena-fenomena kebangkrutan yang terjadi oleh perusahaan-perusahaan di indonesia. fenomena yang terjadi di indonesia berkaitan dengan financial distress yaitu delisting beberapa perusahaan pada tahun 2015. delisting terjadi jika saham mengalami penurunan atau tidak memenuhi kriteria persyaratan pencatatan, sehingga saham tersebut akan dikeluarkan dari pencatatan pada bursa. tahun 2015 bei mengeluarkan 3 perusahaan yakni: pt. davomas abadi, tbk, pt. bank ekonomi raharja, tbk, dan pt. unitex, tbk. davo mengalami delisting paksa oleh bursa karena keberlanjutan usahanya mengkhawatirkan. davo listing tahun 1994 dan dikeluarkan oleh bursa pada bulan januari 2015, sedangkan untx mengalami delisting pada bulan desember 2015 disebabkan oleh kerugian operasional selama beberapa tahun terakhir. maka dari itu, dapat disimpulkan terjadinya delisting pada perusahaanperusahaan publik di bursa diakibatkan oleh kesulitan keuangan (financial distress). berdasarkan fenomena financial distress pada perusahaan-perusahaan yang terjadi di indonesia, maka dari itu topik ini penting untuk diteliti agar dapat mengetahui apakah dengan pelaksanaan corporate social responsbility dapat memitigasi terjadinya financial distress pada perusahaan-perusahaan yang ada di indonesia sehingga tidak terdapat lagi perusahaan yang mengalami financial distress yang mengakibatkan kebangkrutan. namun, terdapat faktor lainnya yang mempengaruhi suatu perusahaan untuk melakukan corporate social responsbility yakni siklus hidup perusahaan. siklus hidup perusahaan adalah proses perkembangan perusahaan melalui beberapa tahap linear dan berurutan (bhaird, 2010). berdasarkan konsep siklus hidup, siklus hidup perusahaan memiliki 4 tahap yakni start-up, growth, mature, decline. pada tahap start-up, tingkat kenaikan keuntungan dan penjualan masih lamban karena perusahaan masih pada tahap memperkenalkan produk-produk yang dijualnya dan net income pada tahap ini masih cenderung bernilai negatif. tahap yang kedua yaitu growth, dimana jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 173-186 175 perusahaan mengalami pertumbuhan tingkat penjualan dan net income yang diperoleh lebih besar. tahap selanjutnya yaitu mature, dimana tingkat penjualan berada pada tingkat puncak dan tingkat likuiditas tinggi. tahap yang terakhir yaitu decline, dimana profitabilitas dan net income perusahaan mengalami penurunan. pada tahap mature inilah yang dapat memperkuat hubungan antara corporate social responsbility dan financial distress, karena pada tahap ini perusahaan-perusahaan dapat meningkatkan pengimplementasian corporate social responsibility, hal ini dikarenakan selama tahap mature, perusahaan memiliki keunggulan dalam bersaing dan sumber daya yang lebih besar dari tahap lainnya. pelaksanaan corporate social responsibility yang semakin meningkat tersebut nantinya bisa meminimalisir perusahaan dari risiko financial distress. berdasarkan pada pemikiran di atas, perlu dan penting untuk dilakukan penelitian agar dapat memberikan bukti empiris terhadap fenomena yang ada. permasalahannya dan tujuannya adalah untuk menentukan apakah corporate social responsibility berpengaruh negatif terhadap financial distress, dan apakah siklus hidup perusahaan pada tahap mature memperkuat pengaruh negatif corporate social responsbility terhadap financial distress. penelitian ini mereplikasi penelitian hadi et al. (2017). perbedaan penelitian ini dengan penelitian yang dilakukan oleh hadi et al (2017) terletak pada sampel penelitian diambil, yang mana penelitian yang dilakukan oleh hadi et al (2017) dari beberapa perusahaan publik yang ada di australia, sedangkan penelitian ini menggunakan sampel yang diambil dari seluruh sektor industri manufaktur yang terdaftar di bursa efek indonesia pada tahun 2014-2017. penelitian ini menggunakan sektor manufaktur disebabkan karena perusahaan-perusahaan manufaktur lebih banyak mempunyai pengaruh/dampak sosial dan lingkungan di sekitarnya sebagai akibat dari aktivitas yang dilakukan perusahaan dan lebih rentan mengalami financial distress karena kegiatan utama industri manufaktur adalah mengolah sumber daya menjadi barang jadi melalui suatu proses pabrikasi yang membutuhkan bahan baku dan industri akan melakukan pembelian bahan baku baik dengan pinjaman atau kredit. jika keadaan makro ekonomi tidak mendukung, misalnya tingginya bunga atas pinjaman, maka perusahaan kemungkinan mengalami financial distress. kerangka teoritis dan hipotesis teori legitimasi (legitimacy theory) brown dan deegan (1998), teori legitimasi menyatakan bahwa perusahaan terus berusaha meyakinkan dan memastikan bahwa perilaku dari perusahaan yang beroperasi sesuai dengan norma masyarakat. menurut teori legitimasi, perusahaan harus meyakinkan aktivitas yang dilakukannya serta kinerjanya bisa diterima masyarakat, sehingga semakin lama keberlangsungan perusahaan maka informasi sosial yang diungkapkan perusahaan tersebut juga semakin banyak (utami dan prastiti, 2011). salah satu perwujudan teori legitimasi yaitu pengungkapan corporate social responsibility. pengungkapan corporate social responsbility guna mempertanggungjawabkan akibat dari aktivitas operasinya. corporate social responsibility dilakukan agar mendapatkan penilaian positif serta legitimasi dari masyarakat (subiantoro dan mildawati, 2015), serta untuk menaikkan image atau reputasi perusahaan (gray et al., 1988), sehingga dapat memaksimalkan kinerja keuangan perusahaan tersebut (kiroyan, 2006). teori sinyal (signalling theory) wolk et al. (2001), teori sinyal menjelaskan bahwa perusahaan memberikan informasi mengenai laporan keuangan kepada pihak eksternal dikarenakan terdapat asimetri informasi antara perusahaan dengan pihak eksternal, yang dapat diatasi dengan mengurangi asimetri pengaruh corporate social responsbility terhadap financial distress dimoderasi oleh siklus hidup perusahaan pada tahap mature retno wati purwaningsih dan nurna aziza 176 informasi tersebut yaitu dengan cara memberikan sinyal pada pihak eksternal dalam bentuk informasi mengenai kegiatan perusahaan, misalnya mengenai aktivitas corporate social responsbility yang dimuat dalam laporan tahunan. informasi ini dijadikan sebagai sarana untuk memberikan tanda atau sinyal kepada stakeholders tentang kepedulian perusahaan terhadap lingkungan disekitarnya, dan tidak sekedar menyediakan informasi karena berdasarkan ketentuan peraturan tetapi juga menyediakan informasi yang lebih bagi para stakeholders. tanda-tanda atau sinyal ini diharapkan dapat diterima secara positif oleh pasar sehingga mampu mempengaruhi kinerja pasar perusahaan yang tercermin dalam harga pasar saham perusahaan. pengungkapan corporate social responsibility juga merupakan sinyal positif yang terkait dengan kualitas manajemen dan juga sinyal kepada investor dan stakeholder lainnya di mana perusahaan secara aktif ikut serta dalam praktik-praktik sosial yang akan direspon nantinya oleh stakeholder dan investor melalui perubahan harga saham dan laba perusahaan (kurnianto,2011). selain itu, kinerja sosial perusahaan yang baik membantu perusahaan untuk mendapatkan keandalan reputasi dari pasar modal dan utang, dimana hal ini akan menarik investor untuk berinvestasi, sehingga perusahaan dapat menghindari kemungkinan terjadinya financial distress. financial distress fahmi (2013) mendefinisikan bahwa financial distress adalah kondisi dimana keuangan perusahaan mengalami penurunan sebelum terjadinya kebangkrutan atau likuidasi. model altman z-score dapat digunakan oleh perusahaan untuk memprediksi tingkat financial distress, sehingga perusahaan dapat melakukan tindakan pencegahan jika terindikasi berada pada kondisi financial distress. model altman ini mengkombinasikan beberapa rasio untuk menghasilkan model prediksi yang dapat digunakan oelh semua perusahaan. adapun rasiorasio keuangan tersebut yaitu working capital/total assets, retained earnings/total assets, ebit/ total assets, market value of equity/book value of total liabilities, sales/total assets (darsono dan ashari (2005:105). corporate social responsbility (csr) menurut the world business council on sustainable development (wbcsd) menyatakan corporate social responsbility adalah komitmen dari suatu perusahaan untuk memberikan kontribusi terhadap pembangunan ekonomi yang berkelanjutan dan melaksanakan etika keperilakuan. achda (2007) mengartikan kewajiban perusahaan untuk mempertanggungjawabkan dampak dari kegiatan operasinya, serta terus berusaha agar dampak tersebut bermanfaat bagi lingkungan disekitar perusahaan dan masyarakat. corporate social responsibility berasal dari konsep triple bottom line oleh elkington yang menjelaskan bahwa perusahaan untuk dapat tumbuh berkelanjutan, tidak hanya memperhatikan aspek profit atau keuntungan saja, tetapi juga harus memperhatikan aspek lain seperti people berarti tanggung jawab dengan sosial, dan planet berarti tanggung jawab terhadap lingkungan(noviana, 2010). konsep siklus hidup siklus hidup perusahaan adalah proses perkembangan perusahaan melalui beberapa tahap yang linear dan berurutan (bhaird, 2010 dalam vidiastuty, 2012) yang memiliki 4 tahap yaitu introduction/start-up, growth (pertumbuhan), mature (matang), dan decline (penurunan). menurut juniarti dan limanjaya (2005), tahap-tahap siklus hidup perusahaan memiliki kharakteristik yaitu sebagai berikut: pertama, tahap start-up, perusahaan mengalami pertumbuhan penjualan, keuntungan yang lamban dan net income masih cenderung bernilai negatif. tahap growth, dimana perusahaan mengalami pertumbuhan tingkat penjualan dan net income yang diperoleh lebih besar. tahap mature, dimana tingkat penjualan perusahaan jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 173-186 177 mengalami peningkatan yang besar dan tingkat likuiditas tinggi. tahap decline, dimana profitabilitas dan net income perusahaan mengalami penurunan. ukuran perusahaan (size) ukuran perusahaan (size) ialah nilai yang menggambarkan besar atau kecilnya suatu perusahaan (butar dan sudarsi, 2012). ukurаn perusаhааn menggаmbаrkаn besаrnyа totаl аset yаng dimiliki oleh perusаhааn. semаkin besаr totаl аset perusаhааn mаkа kondisi finаnciаl perusаhааn аkаn lebih stаbil dаn kuаt dаlаm kondisi finаnciаl distress. leverage menurut fahmi (2013), leverage digunakan untuk mengukur seberapa besar suatu perusahaan dibiayai dengan utang. jika perusahaan terlalu banyak didanai oleh utang maka perusahaan harus menangggung kewajiban dan bunga utang yang lebih besar dimasa mendatang. jika terlalu besar dapat mengakibatkan suatu perusahaan mengalami financial distress. cash holding menurut gill dan shah (2012), cash holding yaitu kas yang dimiliki dan tersedia untuk berinvestasi pada aset fisik oleh perusahaan, serta untuk membagikan dividen. perusahaan yang memiliki cash holding yang cukup, maka kemungkinan terjadinya financial distress semakin rendah, karena kas yang tersedia cukup untuk melunasi kewajiban baik jangka pendek ataupun jangka panjang. pengembangan hipotesis corporate social responsbility dan financial distress menurut teori legitimasi, suatu perusahaan akan terus berusaha untuk meyakinkan bahwa perilaku dari perusahaan telah sesuai dengan norma pada masyarakat. perusahaan yang melaksanakan corporate social responsbility dapat meningkatkan legitimasi masyarakat, sehingga masyarakat akan membeli produk atau jasa dari perusahaan tersebut, maka laba akan semakin meningkat dan juga memenuhi kebutuhan stakeholder berupa informasi sehingga stakeholder akan memberikan dukungan dalam bentuk modal maupun kredit, sehingga kinerja keuangan perusahaan semakin baik maka semakin rendah kemungkinan terjadinya financial distress. hal ini juga sesuai dengan teori sinyal bahwa dengan melaksanakan corporate social responsbility, perusahaan dapat memberikan tanda atau sinyal positif kepada investor, dikarenakan para investor lebih senang membeli saham dari perusahaan yang melakukan corporate social responsbility (baron, 2007), sehingga dengan modal yang ditanam oleh para investor, maka perusahaan dapat menghindari kemungkinan terjadinya financial distress. h1 : corporate social responsbility berpengaruh negatif terhadap financial distress. siklus hidup perusahaan, corporate social responsbility, financial distress perusahaan pada tahap mature dalam kondisi siap investasi, kemudian dikombinasikan dengan legitimasi yang efektif dengan masyarakat melalui pelaksanaan kegiatan corporate social responsibility, dimana hal ini sesuai dengan teori legitimasi sehingga perusahaan yang melaksanakan corporate social responsbility diharapkan dapat memitigasi financial distress. selain itu, perusahaan pada tahap mature (dewasa) memanfaatkan hubungan dengan para stakeholder-nya. pada tahap mature (matang) inilah, hubungan antara corporate social responsibility dan financial distress diperkuat, karena pada tahap ini perusahaan dapat meningkatkan pelaksanaan corporate social responsbility dikarenakan perusahaan sudah mempunyai keunggulan kompetitif berupa sumber daya yang besar, sehingga dengan semakin pengaruh corporate social responsbility terhadap financial distress dimoderasi oleh siklus hidup perusahaan pada tahap mature retno wati purwaningsih dan nurna aziza 178 meningkatnya pelaksanaan corporate social responsbility maka kemungkinan terjadinya financial distress juga lebih rendah. maka, hipotesis yang dapat dirumuskan sebagai berikut : h2 : siklus hidup perusahaan pada tahap mature memperkuat pengaruh corporate social responsbility terhadap financial distress. metode penelitian jenis penelitian berdasarkan jenis data yang diteliti, penelitian ini termasuk ke dalam jenis penelitian empiris (empirical research) dan bersifat kuantitatif yang menggambarkan dan menjelaskan pengaruh fenomena yang dijadikan objek penelitian. variabel dependen variabel dependen pada penelitian ini yakni financial distress. financial distress diukur dengan menggunakan model altman z-score yang mewakili rasio-rasio tertentu, yakni: keterangan: z = financial distress x1 = working capital/total assets x2 = retained earnings/total assets x3 = ebit/total assets x4 = mv of equity/bv of total liabilities x5 = sales/total assets perusahaan dengan nilai z score > 2,99 dikategorikan mengalami financial distress dan diberi nilai 0, begitupun sebaliknya jika nilai z-score < 2,99 dikategorikan mengalami financial distress dan diberi nilai 1. variabel independen variabel independen pada penelitian ini adalah corporate social responsbility. pengungkapan corporate social responsbility diukur dengan berpedoman pada gri g4 dengan 75 indikator seperti yang dikembangkan oleh cho et al. (2013) yang diklasifikasikan dalam csr positif dan negatif. item csr positif dan negatif diukur dengan logaritma natural dari jumlah item csr positif atau negatif dengan 1 tahun sebelum tahun pengamatan (t-1). variabel moderasi variabel moderating pada penelitian ini adalah siklus hidup perusahaan pada tahap mature. siklus hidup perusahaan diproksikan dengan retained earnings terhadap total equity (re/te). lalu, dihitung nilai median dari rasio re/te yang berada di atas nilai median dikategorikan dalam tahap mature, sedangkan di bawah nilai median dikategorikan dalam tahap start up, dimana pada tahap mature saja yang akan menjadi sampel. z = 1,2 x1 + 1,4 x2 + 3,3 x3 + 0,6 x4 + 0,99 x5 total_csr t-1 = jumlah (ln) csr positif dan negatif lc = retained earning/total equity pos_csr t-1 = (ln) csr positif neg_csr t-1 = (ln) csr negatif jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 173-186 179 variabel kontrol ukurаn perusаhааn diukur dengаn menggunаkаn logаritmа nаturаl dаri totаl аset. leverage diukur dengan membagi total liabilitas dengan total aset. cash holding diukur dengan membagi jumlah kas dan short investment perusahaan dengan total aset yang dihitung dengan rumus sebagai berikut: populasi dan sampel penelitian penelitian ini menggunakan objek penelitian perusahaan manufaktur yang listed di bursa efek indonesia (bei) periode 2014-2017. pengambilan sampel penelitian menggunakan metode purposive sampling, dengan kriteria perusahaan sebagai berikut : 1. perusahaan konsisten menerbitkan laporan keuangan (auditan) dan laporan tahunan tahun 2014 2017 pelaporan keuangan berakhir 31 desember. 2. perusahaan yang mengungkapkan csr selama tahun 2014 – 2017. 3. menyajikan laporan keuangan menggunakan mata uang rupiah. 4. memiliki data lengkap yang terkait dengan variabel-varibel yang digunakan. 5. perusahaan manufaktur pada tahap mature dalam siklus hidup perusahaan. metode analisis data metode analisis yang dipakai dalam penelitian ini yaitu statistik deskriptif, asumsi klasik yaitu uji normalitas, uji kelayakan model (overall fit model), matriks klasifikasi 2x2, koefisien determinasi, analisis regresi logistik dan uji hipotesis dengan bantuan aplikasi spss 23.0. analisis regresi logistik metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi logistik. model persamaan regresi logistik yang akan diteliti dalam pengujian hipotesis adalah sebagai berikut : model regresi (1) uji interaksi atau moderated regression analysis (mra) dilakukan untuk menguji hipotesis 2. model persamaannya adalah: model regresi (2) keterangan : fdit = financial distress, variabel kategorikal yang tidak mengalami financial distress diberi kode 1, dan kode 0 untuk yang mengalami financial distress α = konstanta csr = corporate social responsbility fd it= α + β1 csr it + β2 size it + β3 lev it + β4 ch it + ε it 𝑆𝑖𝑧𝑒 = (𝐿𝑛) 𝑜𝑓 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 leverage = 𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑒𝑡 cash holding = 𝐶𝑎𝑠ℎ+𝑆ℎ𝑜𝑟𝑡 𝑇𝑒𝑟𝑚 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 fdit = α+β1 csr it+β2 mature it+β3 csr.matureit+β4 size it+β5 levit+β6 ch it +ε it pengaruh corporate social responsbility terhadap financial distress dimoderasi oleh siklus hidup perusahaan pada tahap mature retno wati purwaningsih dan nurna aziza 180 β1β6 = koefisien regresi size it = ukuran perusahaan perusahaan lev it = leverage perusahaan ch it = cash holding csr.matureit = interaksi antara csr dengan tahap mature hasil dan pembahasan populasi dan sampel penelitian berdasarkan kriteria yang telah ditetapkan, maka jumlah sampel penelitian ini adalah 49 perusahaan dengan 170 observasi yang disajikan pada tabel 1 sebagai berikut : tabel 1. sampel penelitian kriteria penetapan sampel jumlah perusahaan tahun 2014 tahun 2015 tahun 2016 tahun 2017 perusahaan manufaktur yang listed di bei tahun 2014 – 2017 144 144 144 144 perusahaan yang laporan tahunan dan laporan keuangan tidak dapat diakses melalui website bei (www.idx.co.id) (19) (19) (19) (19) perusahaan yang tidak mengungkapkan csr (2) (2) (2) (2) perusahaan yang menggunakan mata uang selain rupiah (us dollar) (27) (27) (27) (27) perusahaan yang tidak memiliki kelengkapan data (9) (9) (9) (9) perusahaan yang tidak berada pada siklus hidup perusahaan tahap mature (45) (44) (44) (45) jumlah observasi yang memenuhi kriteria penelitian 42 43 43 42 jumlah observasi (tahun 2014-2017) 170 statistik deskriptif dalam penelitian ini disajikan pada tabel berikut : tabel 2. statistik deskriptif variabel penelitian variabel n minimum maksimum mean standar deviasi csr 170 1,6094 3,1781 2,4263 0,3769 mature 170 0,4441 2,47 0,7826 0,2601 size 170 25,2156 33,3202 28,7473 1,7411 lev 170 0,061 3,0291 0,4148 0,3288 ch 170 0,0021 0,6325 0,1537 0,137 kategori financial distress jumlah persentase minimum maksimum observasi perusahaan yang mengalami financial distress (kategorikal 1) 31 18% -1,1921 2,9436 observasi perusahaan yang tidak mengalami financial distress (kategorikal 0) 139 82% 3,077 22,9096 jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 173-186 181 hasil uji normalitas dirangkum dalam tabel berikut ini : tabel 3. uji normalitas data variabel kolmogrov smirnov asymp. sig. (2tailed) keterangan fd 0,501 0,000 tidak normal csr 0,140 0,000 tidak normal mature 0,177 0,000 tidak normal size 0,084 0,005 tidak normal lev 0,168 0,000 tidak normal ch 0,141 0,000 tidak normal berdasarkan tabel di atas untuk pengujian normalitas data menunjukan bahwa variabelvariabel dalam penelitian ini secara keseluruhan dapat disimpulkan tidak terdistribusi secara normal karena nilai asymp. sig (2-tailed) lebih kecil dari 0,05. uji kelayakan model (overall fit model) tabel 4. uji kelayakan model model regresi (1) model -2 log likelihood chi-square (omnibus test coefficient 4 variables) df sig. intercept only 161,481 final 85,338 76,142 4 0,000 koefisien determinasi (r2) nagelkerke r square 0,589 model regresi (2) model -2 log likelihood chi-square (omnibus test coefficient 6 variables) df sig. intercept only 161,481 final 59,718 101,762 6 0,000 koefisien determinasi (r2) nagelkerke r square 0,735 berdasarkan tabel 4 diatas, hasil regresi logistik pada model regresi (1) yaitu hasil -2ll intercept only dengan 2ll final terjadi penurunan nilai dan penurunan nilainya memiliki nilai signifikan dibawah 5% dengan nilai chi square 76,142 dan begitupun dengan model regresi (2), nilai 2ll intercept only dengan 2ll final terjadi penurunan nilai dan penurunan nilainya memiliki nilai signifikan dibawah 5% dengan nilai chi square 101,762 maka dapat disimpulkan bahwa model regresi (2) adalah model yang signifikan (fit). koefisien determinasi nilai nagelkerke’s r square pada model regresi (1) sebesar 0,589. hal ini menggambarkan bahwa variabel independen mampu menjelaskan variabel financial distress sebesar 58,9% dan sisanya diperjelas oleh variabel lainnya yang tidak dimasukkan kedalam regresi. selanjutnya, nilai nagelkerke’s r square pada model regresi (2) sebesar 0,735. hal ini menggambarkan bahwa variabel independen mampu menjelaskan variabel financial distress sebesar 73,5% dan sisanya diperjelas oleh variabel lainnya yang tidak dimasukkan kedalam regresi. pengaruh corporate social responsbility terhadap financial distress dimoderasi oleh siklus hidup perusahaan pada tahap mature retno wati purwaningsih dan nurna aziza 182 uji matriks klasifikasi 2x2 tabel 5. uji matriks klasifikasi 2x2 observed predicted financial distress percentage correct (%) non financial distress financial distress model regresi 1 financial distress 138 1 99,3 financial distress 31 13 18 58,1 overall percentage 91,8 model regresi 2 financial distress non financial distress 139 136 3 97,8 financial distress 31 5 26 83,9 overall percentage 95,3 tabel klasifikasi dalam penelitian ini menggambarkan bahwa kemampuan pengelompokkan atas variabel dependen hampir sempurna dan tepat yaitu dengan nilai overall percentage sebesar 91,8% untuk model regresi 1 dan 95,3% untuk model regresi 2. pengujian hipotesis hasil uji analisis regresi linier logistik untuk masing-masing model disajikan pada tabel 6 sebagai berikut : tabel 6. hasil uji analisis regresi logistik variabel in the equation model 1 model 2 koefisien (β) sig. koefisien (β) sig. csr -4,278 0,000 1,349 0,439 mature 22,176 0,003 size 0,128 0,447 0,313 0,154 lev 5,282 0,004 8,616 0,000 ch -8,288 0,054 -11,701 0,059 csr_mature -11,986 0,000 pengujian untuk hipotesis pertama ingin membuktikan bahwa terdapat pengaruh negatif antara corporate social responsbility dan financial distress. berdasarkan tabel 6 untuk model regresi (1), hasil pengujian dari regresi logistik untuk variabel csr menunjukkan koefisien regresi yang negatif sebesar -4,278 dengan signifikansi 0,000 dibawah 5%, sehingga dari hasil pengujian dapat disimpulkan bahwa terdapat pengaruh signifikan dan negatif antara csr dan financial distress, sehingga disimpulkan bahwa hasil penelitian hipotesis pertama diterima. berdasarkan tabel 6 untuk model regresi (2), hasil pengujian dari regresi logistik untuk interaksi variabel csr dan siklus hidup perusahaan pada tahap mature (mature) menunjukkan koefisien regresi yang negatif sebesar -11,986 dan nilai signifikasi 0,000 dibawah 5% (t < 5%), maka dapat disimpulkan hipotesis kedua diterima. pembahasan pengaruh csr pada financial distress dari hasil pengujian regresi logistik disimpulkan bahwa terdapat pengaruh negatif antara csr dan financial distress. pelaksanaan corporate social responsbility dapat memitigasi jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 173-186 183 financial distress yang dapat terjadi pada suatu perusahaan (hadi et al., 2017), hal ini terjadi disebabkan oleh perusahaan tidak lagi memandang corporate social responsbility sebagai sumber biaya melainkan sebagai pusat laba di masa mendatang, sehingga dengan melaksanakan corporate social responsbility perusahaan akan memperoleh berbagai manfaat yaitu berupa pengurangan biaya, meningkatkan produktivitas karyawan, menghasilkan keuntungan dengan keragaman produk, meningkatkan penjualan, meningkatkan image atau reputasi perusahaan, serta menarik stakeholder dan shareholder untuk lebih mempercayakan menanamkan modal mereka kepada perusahaan, sehingga ini dapat meningkatkan profit dan kinerja keuangan perusahaan yang melaksanakan dan mengungkapkan corporate social responsbility sehingga pertanda terjadinya financial distress semakin rendah. penelitian ini mendukung teori legitimasi yang mengungkapkan bahwa perusahaan terus berusaha meyakinkan dan memastikan bahwa perilaku dari perusahaan yang beroperasi sesuai terhadap batasan serta norma masyarakat pada umumnya (brown dan deegan 1998). pelaksanaan corporate social responsbility merupakan salah satu bukti bahwa perusahaan tidak terfokus pada keuntungan semata, tetapi juga perduli dengan lingkungan dan masyarakat dimana perusahaan berdiri. selain itu, corporate social responsbility dapat meningkatkan image serta reputasi perusahaan, akibatnya hal ini dapat menarik minat masyarakat untuk membeli produk perusahaan sehingga tingkat penjualan dan profit akan meningkat. selain itu, dengan mengungkapkan corporate social responsbility juga akan memenuhi kebutuhan stakeholder yaitu informas, sehingga stakeholder akan memberikan dukungan penuh kepada perusahaan dalam bentuk modal maupun kredit serta dukungan lainnya, sehingga kinerja keuangan perusahaan semakin meningkat dan pertanda terjadinya financial distress semakin rendah. kemudian, penelitian ini juga membuktikan teori sinyal (signalling theory). teori sinyal menjelaskan bahwa perusahaan memberikan informasi mengenai laporan keuangan kepada pihak eksternal dikarenakan terdapat asimetri informasi antara perusahaan dengan pihak eksternal, yang dapat diatasi dengan mengurangi asimetri informasi tersebut yaitu dengan cara memberikan tanda atau sinyal pada pihak eksternal dalam bentuk informasi mengenai kegiatan perusahaan (wolk et al., 2001). pengungkapan corporate social responsbility yang luas memberikan tanda atau sinyal positif kepada investor maupun stakeholder perusahaan, serta informasi tentang perusahaan yang disampaikan kepada stakeholder dan investor juga semakin luas. stakeholder dan investor akan lebih percaya untuk menanamkan modal mereka kepada perusahaan yang lebih aktif ikut serta dalam praktik-praktik sosial, sehingga perusahaan akan menggunakan modal tersebut untuk aktivitas perusahaan dalam rangka meningkatkan laba, dan menghindari kemungkinan terjadinya financial distress. hasil penelitian ini selaras dengan penelitian gross (2017), hadi et al. (2017) dan gavalas (2018) yang menunjukkan hasil bahwa perusahaan dengan pelaksanaan corporate social responsibility yang tinggi dapat mengurangi kemungkinan terjadinya financial distress. siklus hidup perusahaan pada tahap mature memperkuat pengaruh corporate social responsbility terhadap financial distress dari hasil pengujian regresi logistik disimpulkan bahwa siklus hidup perusahaan pada tahap mature memperkuat pengaruh corporate social responsbility terhadap financial distress. siklus hidup pada tahap mature membuat perusahaan lebih bisa meningkatkan pelaksanaan corporate social responsbility (hasan dan habib, 2017), dikarenakan tahap mature perusahaan sudah mempunyai keunggulan kompetitif dan sumber daya yang tinggi, sehingga perusahaan akan berinvestasi lebih banyak dalam kegiatan yang berhubungan dengan corporate social responsibility untuk mempertahankan reputasinya. semakin perusahaan melaksanakan dan mengungkapkan corporate social responsbility maka semakin rendah kemungkinan terjadinya financial distress pengaruh corporate social responsbility terhadap financial distress dimoderasi oleh siklus hidup perusahaan pada tahap mature retno wati purwaningsih dan nurna aziza 184 penelitian ini mendukung teori legitimasi yang menunjukkan bahwa perusahaan terus berusaha meyakinkan dan memastikan bahwa perilaku dari perusahaan yang beroperasi sesuai dengan norma masyarakat (brown dan deegan 1998). keberlangsungan hidup suatu perusahaan bergantung pada hubungannya dengan masyarakat sekitar serta lingkungan dimana perusahaan tersebut berdiri. perusahaan ditahap mature ataupun tahap lainnya tetap akan melaporkan pengungkapan csr untuk mendapatkan legitimasi, dikarenakan kegiatan csr di indonesia bersifat wajib berdasarkan yang diatur dalam, uu no. 40 tahun 2007 tentang perseroan terbatas pasal 1 ayat (3) dan pasal 74 ayat (1), (2), (3), dan (4). legitimasi sangat bermanfaat untuk mendukung keberlangsungan hidup suatu perusahaan. hasil penelitian ini selaras dengan penelitian hadi et al. (2017) bahwa pengaruh corporate social responsibility terhadap financial distress diperkuat dalam tahap mature siklus hidup perusahaan, dan hasil penelitian ini juga mendukung penelitian hasan dan habib (2017) yang mengatakan bahwa perusahaan pada tahap mature berinvestasi lebih banyak dalam kegiatan corporate social responsibility dibanding tahap siklus hidup perusahaan yang lain dikarenakan sudah mempunyai keunggulan kompetitif. hubungan antara ukuran perusahaan (size) dan financial distress berdasarkan hasil penelitian ini, variabel size tidak berpengaruh signifikan terhadap financial distress. hal ini menunjukkan bahwa terjadinya financial distress pada suatu perusahaan tidak bergantung pada besar atau kecilnya ukuran (size) suatu perusahaan. hasil penelitian ini selaras dengan penelitian ayu (2017). hubungan antara leverage (lev) dan financial distress berdasarkan hasil penelitian ini, variabel lev (leverage) berpengaruh positif dan signifikan terhadap financial distress. hal ini menunjukkan semakin besar leverage yang dimiliki perusahaan ,maka semakin besar indikasi terjadinya financial distress, begitupun sebaliknya. hasil penelitian ini selaras dengan penelitian lee (2010) dan hadi et al. (2017). hubungan antara cash holding (ch) dan financial distress berdasarkan hasil penelitian ini, variabel ch (cash holding) tidak berpengaruh signifikan terhadap financial distress. hal ini dapat dikatakan bahwa terjadinya financial distress pada suatu perusahaan tidak bergantung dari jumlah kas dan short investment yang dimiliki perusahaan. hasil penelitian ini tidak mendukung penelitian hadi et al. (2017) yang menemukan bahwa cash holding memiliki pengaruh yang signifikan terhadap financial distress. penutup penelitian ini ditujukan untuk membuktikan secara empiris mengenai pengaruh corporate social responsbility, dan interaksi antara corporate social responsbility dan siklus hidup perusahaan pada tahap mature terhadap financial distress. penelitian ini menggunakan sampel perusahaan manufaktur yang listed di bursa efek indonesia periode pengamatan 20142017. berdasarkan hasil penelitian diperoleh kesimpulan yaitu corporate social responsibility berpengaruh negatif dan signifikan terhadap financial distress, dan siklus hidup perusahaan pada tahap mature memperkuat pengaruh corporate social responsbility terhadap financial distress. implikasi penelitian ini ialah memberikan saran pada perusahaan manufaktur dapat meningkatkan pelaksanaan csr serta bisa memberikan informasi mengenai teori yang digunakan dan bisa menjadi referensi pada penelitian selanjutnya.keterbatasan penelitian ini dikarenakan lingkup waktu penelitian yang terlalu pendek dan batasan industri yang sempit, serta belum adanya alat ukur yang tepat untuk mengukur besaran pengungkapan corporate jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 173-186 185 social responsibility di indonesia. sarannya adalah meneliti sampel perusahaan bukan hanya pada industri manufaktur saja, akan lebih baik jika meneliti seluruh perusahaan publik yang listed di bei, kemudian menambah periode pengamatan penelitian, dan menggunakan alat ukur yang lebih baik dalam pengukuran tanggung jawab sosial, serta mempertimbangkan variabel lainnya yang belum diuji pada penelitian ini, seperti variabel keuangan. daftar pustaka achda, b. tamam. 6 juni (2008). konteks sosiologis perkembangan corporate social responsibility (csr) dan implementasinya di indonesia. http://www.menlh.go.id/serbaserbi/csr/sosiologi.pdf baron, d.p. 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(2010). moderating effect of capital intensity on the relationship between leverage and financial distress in the u.s. restaurant industry. international journal of hospitality management, 30 :429–438 noviana. (2010). triple bottom line: lebih dari sekadar profit. http://swa.co.id/myarticle/triple-bottomline-lebih-dari-sekadar-profit. diakses pada tanggal 5 oktober 2015 subiantoro, o. h. dan mildawati t. (2015). pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility. jurnal ilmu dan riset akuntansi,4 (9) : 1-21 utami, sri, dan prastiti, s. d. (2011). pengaruh karakteristik perusahaan terhadap social disclosure. jurnal ekonomi bisnis, 16 (1) :63-69. vidiastuty, deshinta. 2012. pengaruh siklus hidup perusahaan terhadap aktivitas akuisisi. tesis universitas indonesia wolk, et al. (2001). signaling, agency theory, accounting policy choice. accounting and business research, 18 (69) :47-56. www.idx.co.id www.sahamok.com http://www.sahamok.com/ persepsi pegawai atas peran auditor.... siti aisyah dan yoan happy gusmara 101 persepsi pegawai atas peran auditor internal di universitas bengkulu siti aisyah1), yoan happy gusmara2) ratu_samban@yahoo.com 1, yoanhappy.yh@gmail.com2. fakultas ekonomi dan bisnis, universitas bengkulu abstract ideally, there is no difference perception between members of an organization toward internal auditor roles. this study identified the perception between employees and lecturers of university of bengkulu; whether the internal auditor as audit snoop, consultant, or management representative. data is analyzed using independent sample t test. the research results show that there are difference perceptions between employee and lecturers toward the role of internal auditor as audit snoop and as a consultant. however, this study found no difference perceptions among them on the role of internal auditor as management’s representative. major role of internal auditor according to employee and lecturers at the university of bengkulu is the role of as a consultant. key words : internal auditor, role, audit snoop, consultant, management’s representative. pendahuluan latar belakang auditor internal dibentuk dalam rangka menguji dan mengevaluasi kegiatan-kegiatan bagi organisasi untuk membantu pecapaian efektifitas organisasi serta menyediakan sarana analisis, penilaian, rekomendasi, nasihat, dan informasi sehubungan dengan aktifitas yang diaudit dalam organisasi. tanpa adanya fungsi auditor internal, pimpina kesulitan untuk memperoleh informasi internal yang bebas mengenai kinerja organisasi. di dalam menjalankan fungsinya, auditor yang melaksanakan proses audit di organisasi tidak hanya berasal dari pihak eksternal organisasi saja, namun juga dapat dilakukan oleh pihak internal organisasi. menurut mulyadi (2013:28) orang atau kelompok orang yang melaksanakan audit dapat dikelompokkan menjadi tiga golongan: auditor independen, auditor pemerintah, dan auditor intern. perusahaan mempekerjakan auditor internal mereka sendiri, baik untuk melakukan audit keuangan maupun operasional. oleh karena auditor internal menghabiskan waktu mereka dalam suatu organisasi, maka mereka tahu lebih banyak mengenai operasional organisasi dibandingkan auditor eksternal (arens dkk, 2011:450). audit internal merupakan suatu aktivitas konsultasi yang dikelola secara independen dan objektif, yang dirancang sebagai penambah nilai untuk meningkatkan kegiatan operasional organisasi. secara efektif, audit internal menyediakan informasi yang dibutuhkan pimpinan dalam menjalankan tanggung jawab. penilaian secara independen dilakukan audit internal pada suatu organisasi untuk menilai kegiatan operasional dengan mengukur dan mengevaluasi kecukupan kontrol serta efektivitas dan efisiensi dari kinerja organisasi (sawyer, 2005:7). pada kenyataannya, keberadaan auditor internal dipandang dari banyak sisi oleh pihak dalam organisasi. awalny, auditor internal lebih berperan sebagai pengawas atau mata dan telinga manajemen karena manajemen membutuhkan kepastian terkait dengan pelaksanaan kebijakan yang telah ditetapkan untuk menghindari tindakan yang menyimpang. audit internal lebih berorientasi pada pelaksanaan tindakan pemeriksaan terhadap tingkat kepatuhan para pelaksana dengan ketentuan-ketentuan yang ada dan ini sering dianggap sebagai tindakan yang konfrontatif (tampubolon, 2005:1). mailto:yoanhappy.yh@gmail.com jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 101 112 102 dewasa ini, fokus utama audit internal mengalami pergeseran menjadi konsultan untuk organisasi atau kliennya, yaitu membantu satuan kerja operasional mengelola risiko dengan mengidentifikasi masalah-masalah dan memberikan saran untuk tindakan perbaikan yang dapat memberikan tambahan nilai sebagai amunisi memperkuat organisasi. bahkan untuk masa yang akan datang diprediksikan peran auditor internal akan menjadi katalisator yang akan ikut serta dalam penentuan tujuan dari suatu organisasi (tampubolon, 2005:2). universitas bengkulu adalah salah satu badan layanan umum (blu) yang menjalankan usaha secara sehat. konsekuensi dari status ini, mengharuskan universitas bengkulu memiliki unit pengawasan internal. keberadaan unit ini seiring dengan umur status blu yag disandang. penelitian ini difokuskan untuk melihat persepsi seluruh pegawai yang terdiri dari tenaga pendidik dan tenaga pendidikan di universitas bengkulu atas peran auditor internal. adapun variabel yang menjadi ukuran peran auditor internal dalam penilitian ini adalah audit snoop, consultant, dan management’s representative. dengan menggunakan ukuran tersebut, diharapkan persepsi kedua tipe karyawan atas peran auditor internal adalah sama. menurut ikhsan (2005:93) persepsi adalah bagaimana orang-orang melihat atau menginterpretasikan peristiwa, objek, serta manusia. orang-orang bertindak atas dasar persepsi mereka dengan mengabaikan apakah persepsi itu mencerminkan kenyataan yang sebenarnya. pada kenyataannya, setiap orang memiliki persepsinya sendiri atas suatu kejadian. uraian kenyataan seseorang mungkin jauh berbeda dengan uraian orang lain. persepsi merupakan suatu proses yang melibatkan pengetahuan-pengetahuan sebelumnya dalam memperoleh dan menginterpretasikan stimulus yang ditunjukkan oleh pancaindra. dengan kata lain, persepsi merupakan kombinasi antara faktor utama dunia luar (stimulus visual) dan diri manusia itu sendiri (pengetahuan-pengetahuan sebelumnya). penelitian terdahulu yang dilakukan oleh listiatik (2007) menyebutkan bahwa peran auditor internal menimbulkan perbedaan persepsi karyawan rumah sakit panti rini. ada beberapa karyawan memiliki persepsi bahwa auditor internal sebagai kawan karena menganggap dengan keberadaan auditor internal sebagai konsultan dan katalisator yang dapat memberikan kontribusi berupa saran atau masukan dalam pencapaian tujuan perusahaan. di sisi lain, ada sebagian karyawan yang memiliki persepsi bahwa auditor internal adalah lawan karena melihat peran sebagai pengawas yang dijalankan auditor internal seperti layaknya polisi yang melakukan pemeriksaan. sama halnya dengan penelitian yang dilakukan oleh tjahyono (2010) mengenai analisis peran auditor internal di perguruan tinggi swasta universitas sanata dharma menunjukkan bahwa peran auditor internal yang paling berperan adalah sebagai consultant. akan tetapi, berbeda dengan hasil penelitian yang dilakukan oleh priantinah dkk (2012) di hotel inna garuda yogyakarta yang menunjukkan bahwa peran auditor yang paling berperan adalah sebagai pengawas. penelitian ini merujuk pada penelitian yang dilakukan tjahyono (2010). perbedaan dengan penelitian sebelumnya adalah responden yang digunakan dalam penelitian dan variabel yang menjadi ukuran peran auditor internal. adapun dalam penelitian tjahyono (2010), responden yang digunakan dalam penelitian adalah pihak yayasan, rektorat, kepala biro atau unit, dan struktural fakultas dan variabel untuk peran auditor internalnya adalah sebagai watchdog, consultant, dan catalyst. sedangkan responden yang digunakan dalam penelitian ini adalah pegawai tenaga pendidik dan pegawai kependidikan dan variabel untuk peran auditor internalnya adalah sebagai audit snoop, consultan, management’s representative. persepsi pegawai atas peran auditor.... siti aisyah dan yoan happy gusmara 103 kerangka teoritis dan hipotesis teori persepsi menurut kreitner (2003:208) “persepsi adalah proses kognitif yang memungkinkan kita dapat menafsirkan dan memahami lingkungan di sekitar kita”. penafsiran tersebut merupakan pandangan kita tentang lingkungan atau tempat di mana kita berada. menurut suharnan (2005: 23) persepsi adalah suatu proses penggunaan pengetahuan yang telah dimiliki (yang disimpan di dalam ingatan) untuk mendeteksi atau memperoleh dan menginterpretasi stimulus (rangsangan) yang diterima oleh alat indera seperti mata, telinga dan hidung. menurut sunaryo (2004), persepsi merupakan proses diterimanya rangsangan melalui panca indera yang didahului oleh perhatian (attention), sehingga individu sadar tentang sesuatu yang ada di dalam maupun di luar dirinya. melalui persepsi, dapat diketahui perubahan perilaku seseorang. setiap individu kadang-kadang memiliki persepsi yang berbeda walaupun mengamati objek yang sama. faktor-faktor yang mempengaruhi persepsi persepsi dikatakan rumit dan aktif karena walaupun persepsi merupakan pertemuan antara proses kognitif ddan kenyataan, persepsi lebih banyak melibatkan kegiatan kognitif. persepsi lebih banyak dipengaruhi oleh kesadaran, ingatan, pikiran, dan bahasa. dengan demikian, persepsi bukanlah cerminan yang tepat dari realitas (ikhsan, 2010: 94). dari beberapa definisi persepsi, dapat disimpulkan bahwa persepsi setiap individu mengenai suatu objek atau peristiwa tergantung pada dua faktor, yaitu faktor dalam diri seseorang (aspek kogniti) dan faktor dunia luar (aspek stimulus visual). robbins (2008: 175), mengemukakan bahwa sejumlah faktor beroperasi untuk membentuk dan terkadang mengubah persepsi, dalam diri objek atau target yang diartikan, atau dalam konteks situasi di mana persepsi tersebut dibuat. sedangkan menurut robbins (2008: 46), faktorfaktor yang mempengaruhi persepsi individu, meliputi: pertama; faktor pelaku persepsi. apabila seorang individu memandang suatu objek dan mencoba menafsirkan apa yang dilihatnya, penafsiran itu dipengaruhi oleh karakteristik-karakteristik pribadi dari pelaku persepsi individual itu. kebutuhan atau motif yang tidak dipuaskan dapat merangsang individu dan dapat merupakan suatu pengaruh yang kuat pada persepsi mereka. oleh karena kepentingan individu berbeda-beda, maka apa yang dipersepsikan oleh satu orang dalam situasi dapat berbeda dengan apa yang dipersepsikan orang lain. faktor ini berkaitan dengan sikap, motif, kepentingan, pengalaman, dan pengharapan. kedua; faktor objek. karakteristik-karakteristik dalam target yang diamati, dapat mempengaruhi apa yang dipersepsikan. objek atau peristiwa yang belum pernah dialami sebelumnya akan lebih mencolok dari pada yang pernah dialami masa lalu. di samping itu, objek-objek yang berdekatan satu dengan yang lain cenderung dipersepsikan bersama-sama. sebagai akibat dari kedekatan fisik atau waktu, sering individu menggabungkan objek-objek yang sebenarnya tidak berkaitan. faktor objek meliputi: ukuran, intensitas dan kontras atau pertentangan. ketiga; faktor situasi. tekanan waktu, sikap orang lain, lingkungan kerja, lingkungan social, dan faktor-faktor situasi lain mempengaruhi persepsi. auditor internal pemeriksa intern (internal auditing) adalah aktivitas penilaian yang independen untuk setiap kegiatan operasional, lini dan staf organisasi dalam perusahaan (halim, 1992). dalam penelitian ini penulis menggunakan istilah pemeriksaan intern, pengawasan internal, internal auditing dan audit internal. istilah-istilah tersebut mempunyai arti dan maksud yang sama yaitu pemeriksaan yang dilakukan dari dalam organisasi yaitu pegawai organisasi yang bersangkutan. jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 101 112 104 dalam melaksanakan tugasnya, audit internal tidak hanya melaksanakan pemeriksaan untuk menemukan kelemahan yang terdapat pada unit-unit yang ada apakah sudah sesuai dengan apa yang telah digariskan atau belum melainkan juga memberikan rekomendasi perbaikan-perbaikan pada setiap penyimpangan yang terjadi sehingga dapat berjalan sesuai apa yang telah ditetapkan. tugas dari audit internal adalah membantu organisasi untuk mencapai tujuan perusahaan melalui sistem yang ditetapkan dan memastikan rencana dari perusahaan tersebut telah dijalankan serta informasi yang digunakan relevan. demikian pula sistem pengendaliannya apakah sudah cocok dengan program organisasi serta penerapannya pada organisasi tersebut. sedangkan fungsi audit internal adalah sebuah fungsi penilaian independen dalam suatu organisasi guna menelaah atau mempelajari dan menilai kegiatankegiatan organisasi untuk memberikan saran-saran kepada manajemen dengan tujuan untuk membantu semua tingkatan manajemen agar tanggung jawabnya dapat dilaksanakan secara efisien dan efektif (tugiman, 1995:11). kegiatan audit internal menguji dan menilai efektivitas dan kecukupan sistem pengendalian internal yang ada dalam organisasi. tanpa fungsi audit internal, pimpinan organisasi tidak memiliki sumber informasi internal yang bebas mengenai kinerja organisasi, mengingat pengertian audit internal adalah: “internal auditing is an independent appraisal function esthablished within an organization to examine and evaluate its activities as a service to the organization (sawyer 2003:8).” redefinisi audit internal yang telah ditetapkan oleh iia board of directors pada bulan juni 1999 adalah :“internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. it helps an organization accomplish its objective by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance process”. audit tersebut membantu organisasi mencapai tujuannya dengan menerapkan pendekatan secara sistematis dan berdisiplin untuk mengevaluasi dan meningkatkan efektivitas proses pengelolaan resiko, kecukupan kontrol dan pengelolaan organisasi (sawyer 2003:9). peran auditor internal dalam organisasi dalam sebuah organisasi fungsi manajemen berawal dari perencanaan, pengorganisasian, pengarahan dan pengendalian. untuk menjalankan sistem pengendalian, manajer puncak dalam sebuah organisasi dibantu oleh auditor internal dalam menjalankan tugasnya dalam mengendalikan sebuah organisasi. auditor internal adalah orang-orang yang bekerja pada organisasi untuk mengevaluasi, menilai dan memberikan saran-saran kepada manajemen organisasi tersebut. peran auditor internal antara lain menaksir dan menghitung risiko yang akan terjadi dalam berbagai aktivitas yang terjadi dalam organisasi, melakukan tugas lain yang diminta secara khusus oleh manajemen, juga mempunyai waktu untuk konsultasi dan memecahkan masalah bila diminta oleh bagian lain dari organisasi tersebut. selain itu peran auditor internal menurut tampubolon (2005:1-2) adalah sebagai berikut: pertama, peran konvensional auditor sebagai pengawas. pada awalnya audit internal dikenal sebagai pendekatan berbasis pada sistem yang dalam perkembangan selanjutnya beralih keaudit internal berbasiskan proses. pada saat itu audit internal masih banyak berperan sebagai mata dan telinga menajemen dikarenakan pihak manajemen memerlukan kepastian bahwa semua kebijakan yang telah ditetapkan dapat berjalan sesuai apa yang telah digariskan atau dengan kata lain tidak akan dilaksanakan secara menyimpang juga oleh para pegawai. orientasi audit internal banyak dilakukan pemeriksaan terhadap tingkat ketentuan-ketentuan yang ada atau audit kepatuhan. peran dari fungsi pengawasini secara berangsur ditinggalkan. kedua, peran auditor sebagai konsultan. dalam perkembangan audit, muncul audit berbasiskan resiko yang disebabkan karena banyak usaha yang memiliki resiko yang tinggi. maka selain sebagai pemeriksa, audit internal berfungsi juga sebagai mitra manajemen yang persepsi pegawai atas peran auditor.... siti aisyah dan yoan happy gusmara 105 berperan sebagai konsultan yang mempunyai tugas untuk memberikan masukan berbagai masalah yang berhubungan dengan sumber daya yang dimiliki dalam organisasi tersebut. selain itu dikarenakan keterbatasan sumber daya yang tersedia maka operasional auditnya bersifat jangka menengah. audit ini memfokuskan pada pengelolaan resiko dengan mengidentifikasi masalah serta memberikan saran-saran sebagai nilai tambah sehingga dapat memperkuat organisasi tersebut. ketiga, peran auditor internal sebagai katalisator. seiring berkembangnya semua aspek dalam kehidupan, berkembang pula bermacam resiko yang berasal dari dalam maupun dari luar organisasi (perusahaan) yaitu banyaknya pesaing, maka audit internal dimungkinkan berperan serta menentukan tujuan dari perusahaan tersebut. proses auditnya disebut quality assurance dan bersifat jangka panjang karena ikut menanamkan nilai-nilai yang sangat mendasar sesuai konsep quality management yang menjadi pegangan karyawan. peran auditor internal sebagai audit snoop penelitian yang dilakukan oleh listiatik (2007) menyebutkan bahwa peran auditor internal menimbulkan perbedaan persepsi karyawan rumah sakit panti rini. ada beberapa karyawan memiliki persepsi bahwa auditor internal sebagai kawan karena menganggap dengan keberadaan auditor internal sebagai konsultan dan katalisator yang dapat memberikan kontribusi berupa saran atau masukan dalam pencapaian tujuan perusahaan. di sisi lain, ada sebagian karyawan yang memiliki persepsi bahwa auditor internal adalah lawan karena melihat peran sebagai pengawas yang dijalankan auditor internal seperti layaknya polisi yang melakukan pemeriksaan. begitupun penelitian yang dilakukan oleh priantinah dkk (2012) persepsi karyawan tentang peran auditor internal sebagai pengawas, konsultan dan katalisator dalam pencapaian tujuan perusahaan studi kasus di hotel inna garuda yogyakarta di hotel inna garuda yogyakarta yang menunjukkan bahwa terdapat perbedaan persepsi atas peran auditor internal, yang paling berperan adalah sebagai pengawas. oleh karena itu dirumuskan hipotesis sebagai berikut: ho1 : tidak terdapat perbedaan persepsi antara pegawai tenaga pendidik dan pegawai kependidikan atas peran auditor internal sebagai audit snoop di blu universitas bengkulu peran audit internal sebagai consultant penelitian terdahulu yang dilakukan oleh tjahyono (2010) mengenai analisis peran auditor internal di perguruan tinggi swasta universitas sanata dharma menunjukkan bahwa terdapat perbedaan persepsi atas peran auditor internal, yang paling berperan adalah sebagai consultant. penelitian yang dilakukan oleh krisna (2016) mengenai persepsi karyawan pada unit auditor internal di rsup dr. soeradji tirtonegoro klaten menyimpulakan bahwa terdapat perbedaan persepsi antara karyawan dimana peran sebagai consultant yang mendapat peringkat pertama. penelitian sugiarti (2015) mengenai persepsi peran auditor internal di pt.xyz menyimpulkan bahwa tidak ditemukan perbedaan persepsi yang signifikan antara auditor internal dan auditee terhadap aktivitas audit internal. kesamaan persepsi antara auditor internal dan auditee tersebut merupakan salah satu faktor yang menyebabkan aktivitas audit internal berjalan dengan efektif. oleh karena itu dirumuskan hipotesis sebagai berikut: ho2 : tidak terdapat perbedaan persepsi antara pegawai tenaga pendidik dan pegawai kependidikan atas peran auditor internal sebagai consultant di blu universitas bengkulu. jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 101 112 106 peran audit internal sebagai management’s representative berdasarkan hasil penelitian menurut citriadi (2015) terdapat perbedaan persepsi antara karyawan. peran auditor sebagai pengawas mendapatkan frekuensi sebesar 67,1%, sedangkan untuk peran auditor internal sebagai konsultan mendapat frekuensi sebesar 79,3%, dan untuk peran auditor sebagai katalisator mendapat frekuensi sebasar 82,9%. jadi, dapat disimpulkan bahwa persepsi auditee mengindikasikan bahwa peran auditor internal dalam bidang perbankan sudah cukup efektif dalam pelaksanaannya. begitupun penelitian yang dilakukan oleh budiman (2015) mengenai persepsi manajer perusahaan terhadap fungsi audit internal yang bernilai tambah menyimpulkan bahwa terdapat perbedaan persepsi, sebagian besar responden setuju bahwa auditor internal yang ada diperusahaannya mampu memberikan aktivitas bernilai tambah untuk membantu perusahaan dalam mencapai tujuannya tidak hanya berperan sebagai pengawas yang hanya mencari-mencari masalah dari perusahaan. ho3 : tidak terdapat perbedaan persepsi antara pegawai tenaga pendidik dan pegawai kependidikan atas peran auditor internal sebagai management’s representative di blu universitas bengkulu metode penelitian populasi dan sampel penelitian populasi dalam penelitian ini adalah seluruh pegawai aparatur sipil negara dan pegawai honorer yang ada di universitas bengkulu. yang menjadi sampel dalam penelitian ini adalah pegawai tenaga pendidik dan kependidikan. teknik pengambilan sampel dalam penelitian ini adalah menggunakan purposive sampling, yaitu pengambilan sampel yang bersifat tidak acak, yang dipilih berdasarkan kriteria tertentu. adapun kriteria sampel adalah sebagai berikut. kelompok 1 adalah pegawai tenaga pendidik yang merupakan pegawai aparatur sipil negara dengan tugas tambahan seperti dekan, wakil dekan, dan ketua jurusan atau prodi s1 di universitas bengkulu. kelompok 2adalah pegawai kependidikan yang merupakan pegawai aparatur sipil negara dan pegawai non pns yang ada di bagian keuangan universitas bengkulu. variabel penelitian, defenisi operasional dan pengukuran variabel dari variabel yang telah digambarkan pada kerangka pemikiran dalam penelitian ini, definisi operasional yang digunakan adalah sebagai berikut. 1. peran auditor sebagai audit snoop; peran audit snoop bertujuan untuk memastikan ketaatan atau kepatuhan terhadap ketentuan, peraturan atau kebijakan yang telah ditetapkan. audit yang dilakukan adalah compliance audit dan apabila terdapat penyimpangan dapat dilakukan koreksi terhadap sistem pengendalian manajemen. peran audit snoop biasanya menghasilkan saran atau rekomendasi yang mempunyai impact jangka pendek, misalnya perbaikan sistem dan prosedur atau internal control. 2. peran auditor sebagai consultant; peran sebagai consultant diharapkan dapat memberikan manfaat berupa nasehat dalam pengelolaan sumber daya organisasi sehingga dapat membantu tugas para manajer operasional. audit yang dilakukan adalah operational audit atau performa audit, yaitu meyakinkan bahwa organisasi telah memanfaatkan sumber daya organisasi secara ekonomis, efisien dan efektif sehingga dapat dinilai apakah manajemen telah menjalankan aktivitas organisasi yang mengarah pada tujuannya. 3. peran auditor sebagai management’s representative; peran auditor internal sebagai management’s representative berkaitan dengan quality assurance, sehingga auditor internal diharapkan dapat membimbing manajemen dalam mengenali risiko-risiko yang mengancam pencapaian tujuan organisasi. quality assurance bertujuan untuk meyakinkan persepsi pegawai atas peran auditor.... siti aisyah dan yoan happy gusmara 107 bahwa proses bisnis yang dijalankan telah menghasilkan produk atau jasa yang dapat memenuhi kebutuhan customer. dalam peran management’s representative, auditor internal bertindak sebagai fasilitator dan agent of change. impact dari peran management’s representative bersifat jangka panjang, karena fokus katalis adalah nilai jangka panjang dari organisasi, terutama berkaitan dengan tujuan organisasi yang dapat memenuhi kepuasan stakeholder. penerapan risk management dan risk based audit adalah salah satu contoh peran auditor internal sebagai management’s representative. metode analisis data uji kualitas data menurut ghozali (2006), kualitas data yang dihasilkan dari penggunaan instrumen penelitian dapat dievaluasi melalui uji reliabilitas dan uji validitas. pengujian tersebut masing-masing untuk mengetahui konsistensi dan akurasi data yang dikumpulkan dari penggunaan instrumen. uji validitas uji validitas data digunakan untuk mengukur sah atau valid tidaknya suatu kuesioner. suatu kuesioner dikatakan valid jika pertanyaan pada kuesioner mampu untuk mengungkapkan sesuatu yang akan diukur oleh kuesioner tersebut. uji validitas yang digunakan dalam menghitung korelasi antara skor masing-masing butir pertanyaan dengan tata skor setiap konstruknya (ghozali, 2006). pengujian ini menggunakan metode pearson correlation. untuk melihat tingkat validitas digunakan taraf signifikan 5%. kriteria yang diterapkan dalam menentukan validitas data adalah dengan melihat signifikansi r hitung (koefisien dan korelasi) pada taraf signifkansi 5%. dikatakan valid apabila korelasi antar skor masing-masing butir pertanyaan dengan total skor setiap konstruknya berbeda pada level di bawah 5%, sehingga alat ukur dinyatakan valid jika nilai signifikansinya < 0,05 (ghozali, 2006). uji reliabilitas pengujian reliabilitas dimaksudkan untuk mengukur bahwa instrumen yang digunakan benar-benar menghasilkan data yang bebas dari kesalahan. suatu instrumen dikatakan reliabel jika jawaban terhadap pertanyaan adalah konsisten dari waktu ke waktu. teknik yang digunakan untuk mengukur reliabilitas dengan menggunakan cronbach’s alpha. variabel tersebut akan dikatakan reliabel bila cronbach alpha-nya memiliki nilai lebih besar dari 0,60 (ghozali, 2006). uji normalitas uji normalitas bertujuan untuk menguji apakah dalam model regresi, variabel pengganggu atau residual memiliki distribusi normal. uji normalitas ini digunakan untuk semua hipotesis. ada dua cara untuk mendeteksi apakah residual berdistribusi normal atau tidak yaitu dengan analisis grafik dan uji statistik. pengujian normalitas data dengan analisis statistik salah satunya dilakukan dengan menggunakan uji statistik non-parametric kolmogorov-smirnov (k-s). hasil dan pembahasan deskriptif data penelitian sampel dalam penelitian ini adalah pegawai tenaga pendidik yang mempunyai tugas tambahan, dan pegawai tenaga kependidikan yang bekerja di bagian keuangan. pegawai tenaga pendidik yang menjadi responden dalam penelitian ini terdiri dari dekan, wakil dekan, ketua jurusan atau ketua prodi yang berjumlah keseluruhan 74 responden. sedangkan tenaga kependidikan yang menjadi responden dalam penelitian ini adalah seluruh pegawai tetap dan jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 101 112 108 pegawai tidak tetap yang bekerja di bagian keuangan rektorat dan fakultas-fakultas yang berjumlah keseluruhan 60 responden. sampel penelitian ini terdiri dari 74 responden tenaga pendidik dan 60 responden tenaga kependidikan disajikan dalam tabel berikut tabel 1. sampel penelitian unit/fakultas/subbag pegawai tenaga pendidik pegawai tenaga kependidikan bagian rektorat 20 fakultas keguruan dan ilmu pendidikan 16 8 fakultas hukum 7 4 fakultas ekonomi dan bisnis 7 9 fakultas ilmu sosial dan ilmu politik 11 5 fakultas pertanian 12 5 fakultas matematika dan ilmu pengetahuan alam 8 2 fakultas teknik 8 3 fakultas kedokteran 5 4 total 74 60 statistik deskriptif statistik deskriptif dalam penelitian ini disajikan pada tabel berikut : tabel 2. statistik deskriptif pegawai tenaga pendidik variabel kisaran teoritis mean teoritis kisaran aktual mean aktual standar deviasi min max min max as 8 40 24 20 35 27,45 3,605 cs 8 40 24 19 39 31,32 3,929 mr 8 40 24 21 39 31,15 4,282 tabel 3. statistik deskriptif pegawai tenaga kependidikan variabel kisaran teoritis mean teoritis kisaran aktual mean aktual standar deviasi min max min max as 8 40 24 18 35 27,64 3,874 cs 8 40 24 19 40 31,58 4,293 mr 8 40 24 19 39 31,18 5,078 hasil pengujian hipotesis untuk menguji hipotesis pertama, kedua, dan ketiga peneliti menggunakan independent sample t test. hasil pengujian hipotesis tersebut disajikan dalam tabel berikut ini : persepsi pegawai atas peran auditor.... siti aisyah dan yoan happy gusmara 109 tabel 4. hasil pengujian hipotesis 1, 2, dan 3 keterangan sig levene’s test t tabel signifikan as1-as2 0,000 -0,7927 0,000 cs1-cs2 0,401 10,375 0,000 mr1-mr2 0,920 -0,474 0,637 hasil uji beda pada tabel 3 diatas menunjukkan nilai signifikan dengan masing masing variabel pegawai tenaga pendidik dan pegawai tenaga kependidikan. untuk variabel audit snoop, dapat dilihat nilai signifikannya sebesar 0,000. nilai ini sesuai dengan kriteria pvalue < 0,05. artinya hipotesis h01 ditolak, yang berarti terdapat perbedaan persepsi atas peran auditor internal yang diproksikan dengan audit snoop antara pegawai tenaga pendidik dan pegawai tenaga kependidikan. untuk variabel consultant nilai signifikan sebesar 0,000. sama halnya dengan variabel audit snoop, nilai signifikan variabel consultant juga sesuai dengan kriteria p-value < 0,05. artinya hipotesis h02 ditolak, yang berarti terdapat perbedaan persepsi atas peran auditor internal yang diproksikan dengan consultant antara pegawai tenaga pendidik dan pegawai tenaga kependidikan. untuk variabel management representative’s nilai signifikan sebesar 0,637. berbeda dengan variabel-variabel sebelumnya, variabel management representative’s memiliki nilai signifikan yang lebih besar dari 0,05. nilai ini sesuai dengan kriteria p-value > 0,05. artinya hipotesis h03 diterima, yang berarti tidak terdapat perbedaan persepsi atas peran auditor internal yang diproksikan dengan management representative’s antara pegawai tenaga pendidik dan pegawai tenaga kependidikan. pembahasan pengujian pertama pada hipotesis ho1 bertujuan untuk membuktikan apakah terdapat perbedaan persepsi pegawai tenaga pendidik dan pegawai tenaga kependidikan atas peran auditor internal di universitas bengkulu. peran auditor internal ini diproksikan dengan audit snoop. hasil pengujian yang dilakukan menunjukkan terdapat perbedaan persepsi mengenai peran audit internal sebagai audit snoop pegawai tenaga pendidik dan pegawai tenaga kependidikan di universitas bengkulu. perbedaan persepsi ini menunjukkan bahwa pegawai tenaga pendidik dan pegawai tenaga kependidikan dibekali pengetahuan dan pengalaman yang berbeda sehingga menimbulkan pandangan yang berbeda pula terhadap peran audit internal sebagai audit snoop. peran auditor internal sebagai audit snoop menurut persepsi pegawai tenaga pendidik maupun pegawai tenaga kependidikan menempati peringkat ketiga sebagai peran audit internal yang sangat berperan di universitas bengkulu dengan nilai rata-rata 27,45 dan 27,64. hasil penelitian ini sesuai dengan penelitian yang dilakukan tjahyono (2010) yang menyatakan bahwa peran audit sebagai audit snoop menempati peringkat ketiga di perguruan tinggi swasta universitas sanata dharma. pengujian kedua pada hipotesis ho2 bertujuan untuk membuktikan apakah terdapat perbedaan persepsi pegawai tenaga pendidik dan pegawai tenaga kependidikan atas peran auditor internal di universitas bengkulu. peran audit internal ini diproksikan dengan consultant. hasil pengujian yang dilakukan menunjukkan terdapat perbedaan persepsi mengenai peran audit sebagai consultant menurut pegawai tenaga pendidik dan pegawai tenaga kependidikan di universitas bengkulu. perbedaan persepsi ini jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 101 112 110 menunjukkan bahwa pegawai tenaga pendidik dan pegawai tenaga kependidikan dibekali pengetahuan dan pengalaman yang berbeda sehingga menimbulkan pandangan yang berbeda pula terhadap peran audit internal sebagai consultant. peran auditor internal sebagai consultant menurut persepsi pegawai tenaga pendidik maupun pegawai tenaga kependidikan menempati peringkat pertama sebagai peran audit internal yang sangat berperan di universitas bengkulu dengan nilai rata-rata 31,32 dan 31,58. hasil penelitian ini sesuai dengan penelitian yang dilakukan tjahyono, (2010) yang menyatakan bahwa peran audit sebagai consultant menempati peringkat pertama di perguruan tinggi swasta universitas sanata dharma. pengujian kedua pada hipotesis ho3 bertujuan untuk membuktikan apakah terdapat perbedaan persepsi pegawai tenaga pendidik dan pegawai tenaga kependidikan atas peran auditor internal di universitas bengkulu. peran audit internal ini diproksikan dengan management’s representative. hasil pengujian yang dilakukan menunjukkan tidak terdapat perbedaan persepsi mengenai peran audit sebagai management’s representative menurut pegawai tenaga pendidik dan pegawai tenaga kependidikan di universitas bengkulu. peran auditor internal sebagai management’s representative menurut persepsi pegawai tenaga pendidik maupun pegawai tenaga kependidikan menempati peringkat kedua sebagai peran audit internal yang sangat berperan di universitas bengkulu dengan nilai rata-rata 31,15 dan 31,18. hasil penelitian ini tidak sesuai dengan penelitian yang dilakukan priantinah dkk (2012) yang menyatakan bahwa peran audit sebagai management’s representative menempati peringkat ketiga dalam pencapaian tujuan perusahaan. penutup simpulan peran auditor internal dalam sebuah organisasi, seharusnya dan idealnya dipersepsikan sama oleh seluruh anggota organisasi. jika terdapat perbedaan, maka peran auditor internal belum sepenuhnya dipahami oleh seluruh anggota organisasi. hasil penelitian ini menunjukkan bahwa masih terdapat perbedaan persepsi antara tenaga pendidik dan tenaga pendidik atas peran internal auditor di universitas bengkulu. untuk mencapai pemahaman yang sama, maka dibutuhkan upaya dari manajemen dan unit audit internal untuk memberikan informasi dan sosialisasi sehingga setiap anggota organisasi memahami peran auditor internal. implikasi penelitian hasil penelitian tentang budaya organisasi, konflik peran serta ambiguitas terhadap akuntabilitas publik yang dimoderasi oleh komitmen organisasi di universitas bengkulu ini mempunyai implikasi sebagai berikut: 1. dapat menjadi pertimbangan pimpinan universitas bengkulu untuk meningkatkan peran audit internal sebagai audit snoop sehingga dapat memberikan kontribusi yang maksimal dalam membantu pencapaian tujuan organisasi. 2. dapat menjadi pertimbangan bagi universitas bengkulu untuk lebih memperhatikan dan memaksimalkan kegiatan audit internal dengan peran sebagai consultant sehingga dapat memberikan masukan dan pemikiran dalam membantu pencapaian organisasi serta dapat menunjang efektivitas pengendalian atas kegiatan-kegiatan yang berjalan di universitas bengkulu. 3. hasil penelitian ini diharapkan bisa membantu dalam memberikan masukan bagi universitas bengkulu dalam menentukan tujuan organisasi dengan memaksimalkan kinerja persepsi pegawai atas peran auditor.... siti aisyah dan yoan happy gusmara 111 peran audit internal sebagai management’s representative walaupun dalam menerapkan peran ini secara penuh membutuhkan waktu yang cukup panjang. 4. hasil penelitian ini dapat menjadi referensi bagi peneliti selanjutnya yang tertarik meneliti dan mengkaji permasalahan yang sama, sehingga dapat memperkaya ilmu pengetahuan. keterbatasan penelitian penelitian selanjutnya dapat menambah data dari hasil wawancara mendalam (metode triangulation) dan memperluas sampel penelitian. daftar pustaka arens, a. alvin, loebbecke, james. k, 2011. auditing: pendekatan terpadu. (alih bahasa yusuf, amir abadi) edisi i. jakarta: salemba empat. budiman, s. t., 2015. persepsi manajer perusahaan terhadap fungsi audit internal yang bernilai tambah. skripsi. tidak dipublikasikan. universitas katolik widya mandala. surabaya. citriadi, andi sederajat (2015). persepsi auditee terhadap peran auditor internal dalam pencapaian tujuan organisasi (studi kasus pada pt bank sulselbar). skripsi. tidak dipublikasikan. universitas hasanuddin. makassar. ghozali, i., 2006. aplikasi analisis multivariate dengan program spss, badan penerbit universitas diponegoro, semarang. halim, a., 1992. hubungan koordinasi antara auditing eksternal dan internal, jurnal akuntansi dan manajemen , edisi oktober 1992. ikhsan, a. dan ishak, m., 2005. akuntansi keprilakuan. salemba empat: jakarta. kreitner, r., dan kinicki., a., 2003. perilaku organisasi (organizational behaviour). jakarta: salemba empat. krisna, l.w., 2016. persepsi karyawan pada unit auditor internal (sstudi kasus di rsup dr. soeradji tirtonegoro klaten). tidak dipublikasikan. skripsi. universitas sanata dharma. yogyakarta listiatik. 2007. persepsi keryawan tentang auditor internal pada rumah sakit panti rapih. skripsi. tidak dipublikasikan. universitas sanata dharma.yogyakarta. mulyadi. 2013. auditing, buku satu. jakarta : salemba empat. priantinah, d dan adhisty, m.c., 2012. persepsi karyawan tentang peran auditor internal sebagai pengawas, konsultan dan katalisator dalam pencapaian tujuan perusahaan. skripsi. tidak dipublikasikan. universitas negeri yogyakarta. robbins, s.p., 2008. perilaku organisasi, edisi kesepuluh. diterjemahkan oleh diana angelina. jakarta: salemba empat. ronald, d.r., 2006. peranan audit internal pada pt. general electric indonesia. skripsi. tidak dipublikasikan. universitas sanata dharma. sawyer, l.b., 2005. internal auditing. edisi 5. jakarta: salemba empat. suharnan. 2005. psikologi kognitif. surabaya: srikandi. sunaryo. 2004. psikologi untuk keperawatan. jakarta: penerbit buku kedokteran egc. (http://books.google.co.id). diakses pada 20 november 2015. http://books.google.co.id/ jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 101 112 112 tampubolon, r., 2005. risk and system-based internal audit. jakarta: elex media komputindo. tjahyono, b., 2010. analisis peran auditor internal di perguruan tinggi swasta universitas sanata dharma. skripsi. tidak dipublikasikan. universitas sanata dharma. yogyakarta. tugiman, h., 1995). pengenalan internal audit. yogyakarta: kanisius. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 15 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 potensi dan peran baitul mal wat tamwil terhadap pengemangan usaha kecil di kota jambi elmiliyani wahyuni s elmy.moeslem@gmail.com sekolah tinggi agama islam ma’arif jambi abstract this research will explore the potential and role of bmt in jambi and to find out the influence of the role of bmt in terms of granting financing towards the development of small businesses in jambi, with a case study on 4 bmt, namely al-ishlah, bmt kossuma (salimah), bmt bina insan sejahtera (bis) and bmt mayitoh. this research uses a quantitative approach with the objective to examine the relationship between the variables examined through hypothesis testing. to know the influence of the role of bmt in terms of granting financing towards the development of small businesses in jambi used linear regression equation of simple models. the results showed that the potential small business development towards the bmt in jambi is in the category either, for the application of the role of bmt towards the development of small businesses in jambi is in the category is good enough, and there was a significant influence between the role of bmt in terms of granting financing towards the development of small businesses in jambi. key words : the development of small businesses, baitul mal wat tamwil, performance pendahuluan latar belakang pengembangan usaha kecil merupakan bagian dari upaya memperkokoh struktur penggerak perekonomian nasional yang selama ini lebih menekankan pertumbuhan dari pada pemerataan telah melahirkan struktur masyarakat minoritas kelas atas menguasai sebagaian besar asset negara, sementara masyarakat mayoritas kelas menengah kebawah hanya mendapatkan sebagian kecil. lembaga keuangan mikro (lkm) merupakan salah satu solusi dari kesenjangan sosial sekaligus kesulitan permodalan yang dihadapi usaha kecil. baitul mal wat tamwil (bmt) lebih mengena di kalangan usaha kecil daripada bank umum karena lebih bersifat fleksibel, misalnya dalam hal persyaratan dan jumlah pinjaman maupun keluwesan pada pencairan kredit. hal ini merupakan salah satu indikator bahwa keberadaan lembaga keuangan mikro sesuai dengan kebutuhan pelaku ukm, yang umumnya membutuhkan pembiayaan sesuai skala dan sifat usaha kecil. (wijono, 2009) bmt memiliki peran yang sangat strategis dalam memberdayakan masyarakat kecil. sistem kerjasama yang ditawarkan bmt bagi usaha kecil dan menengah mampu melayani usaha kecil dengan skala pinjaman yang ditentukan secara efisien dan menguntungkan kedua belah pihak, baik bmt sendiri maupun peminjam. bmt (baitul mal wat tamwil) sebagai salah satu lembaga keuangan mikro syariah yang merupakan lembaga yang tidak saja business oriented tetapi juga social oriented yang memiliki pasar tersendiri yaitu masyarakat ekonomi bawah. (muhammad ridwan, 2004: 73). bmt adalah lembawa swadaya masyarakat, dalam pengertian didirikan dan dikembangkan oleh masyarakat. pendirian yang dilakukan dengan menggunakan sumber daya, termasuk dana/ modal, dari masyarakat itu sendiri. pendirian bmt memang sering dibantu oleh pihak di luar masyarakat lokal, namun dapat disebut sebagai bantuan teknis. bantuan teknis biasanya bersifat konsepsional. mailto:elmy.moeslem@gmail.com potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 16 sampai awal 2013, jumlah bmt di kota jambi yang tercatat ada 5 bmt, namun jumlah ini belum termasuk yang berada di luar pusat koperasi syari’ah (puskopsyah). bmt al-islah adalah salah satu bmt yang berkembang di kota jambi, yang memiliki 30 orang anggota, 780 orang nasabah terlayani dan ada sekitar 3000 calon nasabah. 3.000 calon nasabah berasal dari para penabung. (sri rahayu: wawancara). sementara menurut dinas koperasi dan umkm kota jambi, perkembangan umkm saat ini cukup menggembirakan, pada tahun 2012 tercatat 12.000 unit umkm (tribun news). dengan demikian bmt memiliki pangsa pasar 12.000 unit ukm di kota jambi. dari 12.000 umkm, hanya ada 573 usaha kecil yang terlayani untuk mendapatkan pembiayaan dari bmt di kota jambi. berarti ada 11.527 usaha kecil lagi yang masih belum tersentuh oleh bmt di kota jambi. hal ini merupakan salah satu potensi yang sangat strategis untuk bmt yang ada di kota jambi agar usaha kecil tersebut mau bekerjasama dengan bmt salah satunya dengan menjadi anggota bmt yang ada di kota jambi. data pertumbuhan usaha kecil yang mendapat pembiayaan yang diperoleh dari bmt yang ada di kota jambi yaitu dari bmt al-islah, bmt kossuma, bmt masyitoh dan bmt bina insan sejahtera, sebagai berikut: tabel 1. data jumlah usaha kecil yang mendapatkan pembiayaan dari bmt al-ishlah tahun jumlah usaha kecil yang mendapat pembiayaan (unit) total pembiayaan per tahun (rp) 2008 184 286.500.000 2009 184 367.100.000 2010 220 447.900.000 2011 232 426.000.000 2012 249 341.000.000 *sumber : data dari penelitian pada bmt al-ishlah tabel 2 data jumlah usaha kecil yang mendapatkan pembiayaan dari bmt kossuma tahun jumlah usaha kecil yang mendapat pembiayaan (unit) total pembiayaan per tahun (rp) 2008 46 76.700.000 2009 58 188.900.000 2010 101 218.900.000 2011 76 244.350.000 2012 82 267.950.000 (sumber : diolah dari hasil penelitian pada bmt kossuma/salimah) tabel 3 data jumlah usaha kecil yang mendapatkan pembiayaan dari bmt masyitoh tahun jumlah usaha kecil yang mendapat pembiayaan (unit) total pembiayaan per tahun (rp) 2008 46 90.000.000 2009 62 74.000.000 jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 17 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 2010 72 76.000.000 2011 96 142.000.000 2012 112 156.000.000 (sumber : diolah dari hasil penelitian pada bmt masyitoh) tabel 4 data jumlah usaha kecil yang mendapatkan pembiayaan dari bmt bina insan sejahtera tahun jumlah usaha kecil yang mendapat pembiayaan (unit) total pembiayaan per tahun (rp) 2010 49 81.600.000 2011 108 394.800.000 2012 130 470.300.000 (sumber : diolah dari hasil penelitian pada bmt bina insan sejahtera) berdasarkan data ke 4 bmt tersebut diatas, diketahui bahwa pembiayaan-pembiayaan yang diberikan bmt masih relatif kecil, meskipun data tersebut menunjukkan bahwa setiap tahunnya terjadi pertumbuhan ukm yang mendapat perhatian dari bmt dalam hal mendapat pembiayaan untuk usahanya. dengan demikian dengan adanya bmt di kota jambi diharapkan dapat memberikan peran nyata dalam pengembangan sektor ekonomi riil, mengingat potensi yang cukup besar, terlebih lagi kepada usaha kecil yang belum memenuhi segala persyaratan untuk mendapatkan pembiayaan dari lembaga perbankan syariah. kerangka teoritis dan hipotesis pengertian bmt secara konsepsi bmt adalah suatu lembaga yang didalamnya mencakup dua jenis kegiatan sekaligus, yaitu: baitul māl (bait = rumah, māl = harta) menerima titipan dana zakat, infak dan shadaqoh serta mengoptimalkan distribusinya sesuai dengan peraturan dan amanahnya. baitul tamwil (bait = rumah, at-tamwil = pengembangan harta) melakukan kegiatan pengembangan usaha-usaha produktif dan investasi dalam meningkatkan kualitas ekonomi pengusaha mikro dan kecil terutama dengan mendorong kegiatan menabung dan menunjang pembiayaan kegiatan ekonominya. (muhammad ridwan: 2006, 126) menurut andri soemitro, bmt adalah kependekan dari kata balai usaha mandiri terpadu atau baitul mal wa tamwil, yaitu lembaga keuangan mikro (lkm) yang beroperasi berdasarkan prinsip-prinsip syariah. (andri soemitra: 2009, 446) istilah baitul mal wat tamwil merupakan penggabungan dari baitul mal dan baitut tamwil. baitul mal adalah lembaga keuangan yang kegiatannya mengelola dana yang bersifat nirlaba (sosial). sumber dana diperoleh dari dana zakat, infaq dan shadaqah, waqaf, kafarat atau sumber lain yang halal. kemudian dana tersebut diserahkan kepada mustahiq yang berhak atau untuk kebaikan. kegiatan baitul mal lebih mengutamakan kegiatan-kegiatan kesejahteraan. (nurul huda: 2010, 363) sejarah, karakteristik dan kedudukan bmt latar belakang berdirinya bmt bersamaan dengan usaha pendirian bank syari’ah di indonesia, yakni tepatnya pada tahun 1990an. bmt semakin berkembang ketika pemerintah potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 18 mengeluarkan kebijakan hukum ekonomi uu no. 7/1992 tentang perbankan dan pp no. 72/1992 tentang bank perkreditan rakyat berdasarkan bagi hasil. (hendi suhendi: 2007, 28) pada saat bersamaan, ikatan cendekiawan muslim indonesia (icmi) sangat aktif melakukan pengkajian intensif tentang pengembangan ekonomi islam di indonesia. dari berbagai penelitian dan pengkajian tersebut, maka terbentuklah bmt-bmt di indonesia. di samping icmi, beberapa organisasi massa islam seperti nu, muhammadiyah, persatuan islam (persis) dan ormas-ormas islam lainnya mendukung upaya pengembangan bmt-bmt di seluruh indonesia. hal tersebut dilakukan untuk membangun sistem ekonomi islam melalui pendirian lembaga-lembaga keuangan syari’ah. (hendi suhendi: 2007, 28) secara kelembagaan bmt didampingi oleh pusat inkubasi bisnis usaha kecil (pinbuk). pinbuk sebagai lembaga primer karena mengemban misi yang lebih luas, yakni menetaskan usaha kecil. keberadaan bmt merupakan representasi dari kehidupan masyarakat di mana bmt itu berada, dengan jalan ini bmt mampu mengakomodir kepentingan ekonomi masyarakat. (heri sudarsono: 2007, 96) baitul mal wat tamwil (bmt) merupakan balai usaha mandiri terpadu yang isinya berintikan lembaga usaha masyarakat yang mengembangkan aspek-aspek produksi dan investasi untuk meningkatkan kualitas kegiatan ekonomi dalam skala kecil dan menengah. bmt dapat pula dikategorikan sebagai koperasi syari’ah yakni lembaga ekonomi yang berfungsi untuk menarik, mengelola dan menyalurkan dana dari, oleh dan untuk masyarakat. jika demikian, berarti bmt dapat disebut sebagai lembaga swadaya ekonomi umat yang dibentuk dari, oleh dan untuk masyarakat. (heri sudarsono: 2007, 96). bmt merupakan berbadan usaha koperasi yang kini dikenal dengan koperasi jasa keuangan syariah (kjks), yang jumlahnya kini diperkirakan telah mencapai lebih dari 3000 unit. perkembangan lembaga keuangan mikro syariah (lkms) di indonesia mengalami peningkatan yang siginifikan serta memiliki peranan yang sangat vital dalam kemajuan perekonomian indonesia. hal ini dapat dilihat dari besarnya pembiayaan lembaga keuangan mikro syariah di sektor pertanian. (rendra, bhirawa: 2011) selain merupakan lembaga pengelola dana masyarakat yang memberikan pelayanan tabungan, pinjaman kredit atau pembiayaan, bmt dapat juga berfungsi mengelola dana social umat di antaranya menerima titipan dana zakat, infaq, shadaqah dan wakaf. semua produk pelayanan dan jasa bmt dilakukan menurut ketentuan syari’ah yakni prinsip bagi hasil (profit and loss sharing). (hendi suhendi: 2007, 29) perihal kedudukan bmt dari sisi yuridis, didasarkan kepada uu no.7/1992 tentang perbankan, bmt tidaklah termasuk lembaga keuangan bank yang dapat menghimpun dan menyaluran dana masyarakat secara luas. disebabkan menurut uu tersebut lembaga yang dapat menghimpun dan menyaurkan dana dalam skala luas hanyalah bank umum dan bank perkreditan rakyat, baik itu dilaksanakan dengan sistem konvensional maupun sistem bagi hasil. kaitannya dengan fungsi dan tujuan bmt, dharapkan dapat mengembangkan diri melakukan kegiatan usaha secara legal. diantara pilihan yang paling tepat adalah melakukan dua pola pengembangan, yakni berbentuk koperasi syari’ah dan kelompok swadaya masyarakat (ksm). selama beberapa waktu bmt dilaksanakan dalam bentuk koperasi syari’ah, tetapi setelah keluarnya uu no. 7/1992 dan pp no. 72/1992, bmt mulai mengembangkan diri menjadi lembaga keuangan yang mandiri. potensi bmt terhadap pengembangan usaha kecil menurut muhammad, potensi lembaga keuangan untuk mengembangkan usaha kecil sangat ditentukan oleh banyak faktor. hal penting yang harus diperhatikan (muhammad: 2008, 313) adalah : a. pengetahuan masyarakat khususnya kelompok usaha kecil tentang keberadaan dan produk bmt b. loyalitas kelompok usaha kecil berhubungan dengan bmt c. preferensi masyarakat (kelompok usaha kecil) tentang bmt jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 19 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 d. sumber informasi masyarakat (kelompok usaha kecil) mengenai bmt. selain itu, menurut hendi suhendi, bmt juga memliki potensi atau keunggulan jika dibandingkan dengan lembaga keuangan lainnya, antara lain: (hendi suhendi: 2007, 41) a. adanya jaminan pelayanan jasa keuangan berdasarkan prinsip syari’ah dan bebas praktek riba b. masyarakat dapat memperoleh pelayanan langsung, cepat dan mudah dalam menyimpan atau meminjam dana yang kesemuanya berdasarkan prinsip bagi hasil c. masing-masing pihak antara bmt dan nasabah dapat berbagi resiko karena masing-masing memiliki hak dan kewajiban yang sama sesuai dengan proporsinya. d. terhindarnya praktek-praktek manipulasi dan monopoli keuangan, karena praktisi bmt memegang teguh prinsip amanah, kejujuran dan keadilan. e. adanya pemerataan dan keseimbangan dalam perolehan keuntungan bersama. peran bmt untuk pengembangan usaha kecil gross, massondan mc eachem mendefeinisikan peran seperti yang di kutip oleh david berry daam bukunya yang berjudul pokok-pokok pikiran dalam dalam sosiologi, peran diartikan seperangkat harapan yang dikenakan pada individu yang menempati kedudukan sosial tertentu atau lembaga yang memiliki arti penting dalam struktur sosial. (david berry: 2006, 106). sesuai dengan pendapat tersebut, peran memiliki dua harapan, yaitu: a. harapan yang muncul dari masyarakat terhadap pemegang peranan atau kewajiban yang harus dilaksanakan oleh pemegang peranan. kaitannya dengan peranan yang dipegang oleh bmt adalah harapan dari masyarakat khususnya pedagang usaha kecil yang menjadi nasabah untuk mendapatkan pinjaman modal dan bimbingan serta motivasi dalam mengembangkan usahanya. b. harapan yang dimiliki pemegang peranan terhadap masyarakat atau orang yang berhubungan dengan masyarakat dan dalam menjalankan peranannya yaitu bmt sebagai pemegang peranan dalam memberikan bantuan kepada usaha kecil mempunyai harapan dapat membantu mereka untuk meningkatkan usahanya. sementara peran bmt dalam pemberdayaan ataupun peningkatan usaha kecil, dapat dilihat dari dua hal, yaitu: (nurul widyaningrum: 2004, ix) a. terdapat kelompok dengan dampingan yang intensif, yang dapat melakukan upaya pemecahan masalah bersama. b. manajemen usaha dengan pencatatan jalannya usaha pada pengusaha yang menjadi nasabahnya. dalam kaitannya dengan penelitian ini bmt di kota jambi mempunyai peranan dalam membantu meningkatkan perekonomian masyarakat kecil agar dapat berkembang dan mandiri. dengan memberikan bantuan baik berupa materi yaitu dengan peminjaman modal, maupun dengan pendampingan dan pelatihan. definisi dan karakteristik usaha kecil secara mikro, usaha kecil merupakan bentuk kegiatan usaha yang dianggap paling produktif dan dapat mendukung proses percepatan pembangunan ekonomi nasional. sedangkan secara makro usaha kecil dan menengah dapat tumbuh menjadi sebuah kekuatan ekonomi yang besar dan juga berperan dalam skala global. ada dua definisi usaha kecil yang dikenal di indonesia, yaitu: (mudrajad kuncoro:2006, 486) a. definisi usaha kecil menurut undang-undang nomor 9 tahun 1995 tentang usaha kecil adalah kegiatan ekonomi rakyat yang memiliki hasil penjualan tahunan maksimal rp 1 miliar dan memiliki kekayaan bersih, tidak termasuk tanah dan bangunan tempat usaha, paling banyak rp 200 juta. b. definisi usaha kecil menurut biro pusat statistik (bps), usaha kecil identik dengan industri kecil dan industri rumah tangga. bps mengklasifikasikan industri berdasarkan potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 20 jumlah pekerjaannya yaitu : industri rumah tangga dengan pekerja 1-4 orang, industri kecil dengan pekerja 5-19 orang, industri menengah dengan pekerja 20-99 orang, industri besar dengan pekerja 100 orang atau lebih. pentingnya pengembangan usaha kecil sejak tahun 1983, pemerintah secara konsisten telah melakukan berbagai upaya deregulasi sebagai upaya penyesuaian struktural dan restrukturisasi perekonomian. kendati demikian, banyak yang mensinyalir deregulasi di bidang perdagangan dan investasi tidak memberi banyak keuntungan bagi perusahaan kecil dan menengah, bahkan justru perusahaan besar dan konglomeratlah yang mendapat keuntungan. studi empiris membuktikan bahwa pertambahan nilai tambah ternyata tidak dinikmati oleh perusahaan skala kecil, namun justru perusahaan skala konglomerat dengan tenaga kerja lebih dari 1000 orang yang menikmati kenaikan nilai tambah secara absolut maupun rata-rata perusahaan. (mudrajad kuncoro:2006, 486) hampir semua pelaku usaha cenderung menggantungkan diri pada adanya bantuan modal dari lembaga keuangan. keadaan ini menunjukkan bahwa kegiatan usaha sektor riil yang notabene kebanyakan kalangan usaha kecil dan menengah tidak akan maju tanpa adanya bantuan modal dari lembaga keuangan. (hendi suhendi: 2007, 150) the select committee on hunger mendapatkan bahwa penyediaan kredit bagi usaha kecil bagi usaha-usaha mikro pada sektor ekonomi informal di negara-negara berkembang secara signifikan dapat meningkatkan standar hidup golongan miskin, menambah ketersediaan makanan dan membawa perbaikan berkesinambungan pada perekonomian lokal. komite itu juga menyimpulkan bahwa penyediaan kredit bagi pengusaha kecil adalah salah satu cara untuk membantu mengakhiri lingkaran setan kemiskinan dan kelaparan dikalangan penduduk miskin di perkotaan, maupun petani tak bertanah di pedesaan negara-negara berkembang. (umer chapra: 2006, 327) sebuah studi yang dilakukan oleh michigan state university telah menyimpulkan bahwa usaha atau industri kecil secara konsisten menghasilkan lebih banyak output per unit modal daripada industri besar. kontribusi besar dari industri kecil tersebut dapat menciptakan lapangan pekerjaan baru dan penghasilan, bukan saja secara langsung tapi juga secara tidak langsung dengan memperluas penghasilan, permintaan akan barang dan jasa, peralatan, bahan baku serta ekspor. mereka adalah perusahaan-perusahaan yang padat karya dan membutuhkan sedikit modal dan devisa. industri modern skala besar pada umumnya kurang menghasilkan keuntungan daripada industri atau usaha kecil, disamping lebih banyak menelan banyak biaya dalam bentuk modal juga menciptakan lapangan kerja yang lebih sedikit. karena itu industri kecil secara meluas dipandang sebagai cara efektif untuk meningkatkan pertumbuhan dan pemerataan negara-negara berkembang. (umer chapra: 2006, 314-315). kendala dan alternatif solusi peran bmt untuk mengembangkan usaha kecil banyak kendala-kendala yang menjadi hambatan pengelolaan bmt dalam pemberdayaan sektor riil. kendala-kendala tersebut dapat dibedakan menjadi dua macam, yaitu kendala internal dan kendala eksternal. kendala internal adalah kendala yang disebabkan karena faktor dari dalam bmt itu sendiri. hal ini nampak pada adanya fakta bahwa banyak dijumpai pengurus atau pengelola bmt belum memahami tentang prinsip-prinsip syariah dan juga prinsip pengelolaan usaha yang baik dan benar. atau dengan kata lain belum terpenuhinya sumber daya insani yang mumpuni di bidang ekonomi syariah, sehingga dalam praktiknya bmt seringkali menjadi sama dengan lembaga keuangan konvensional yang jauh dari nilainilai islami. (rujiko: 2007, 43) adapun kendala eksternal adalah kendala yang disebabkan oleh faktor dari luar bmt, seperti masih adanya budaya masyarakat yang belum sepenuhnya menerima eksistensi lembaga keuangan syariah karena di anggap menjlimet dan tidak terprediksi. kendala pada aspek hukum juga masih dijumpai, yakni terkait dengan status hukum bmt yang pada umumnya adalah koperasi. menurut ketentuan hukum koperasi memerlukan jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 21 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 aspek legal lain jika ingin melakukan kegiatan penghimpunan dana. fungsi bmt yang hampir mirip-mirip dengan bank, yakni sebagai lembaga intermediasi keuangan belum mendapatkan pijakan hukumnya yang kokoh. adanya kendala dimaksud perlu segera dicarikan jalan keluarnya, agar bmt sebagai lembaga dengan target market sektor riil berupa usaha-usaha kecil dapat menjalankan perannya dan mampu memenuhi kebutuhan masyarakat. (rujiko: 2007, 44) penelitian terdahulu penelitian yang berkaitan dengan lembaga keuangan mikro syariah khusus nya perbankan syariah dan baitul mal wat tamwil secara umum telah banyak dilakukan oleh para peneliti terdahulu. dengan predikat baik dan realitas yang dimiliki bmt mampu memicu berbagai pihak akademis untuk mengetahui operasionalnya. dalam kajian terdahulu, penulis menemukan penelitian yang dianggap relevan dengan penelitian yang penulis lakukan. yaitu penelitian yang dilakukan oleh azwar (2009) dengan judul penelitian hubungan kerjasama antara bmt al-amanah dan badan amil zakat kota dalam meningkatkan perekonomian umat. yang mana prinsip dasar yang dibangun dalam oprasional bmt amanah adalah prinsip bagi hasil, yang salah satu sumber dananya dari zis yang memiliki kesamaan peran dengan badan amil zakat dalam hal pendayagunaan zakat produktif untuk menumbuhkan usaha kecil. azhari (2007) dengan judul “pengaruh pembiayaan modal kerja terhadap tingkat pendapatan usaha kecil di kota jambi (studi kasus pada bank muamalat cabang jambi). dalam penelitian tersebut menunjukkan bahwa pemberian pembiayaan modal kerja perdagangan yang di salurkan oleh bank muamalat kepada usaha kecil berpengaruh positif dan signifikan terhadap tingkat pendapatan usaha kecil. rajani (2011) dengan judul penelitian analisis pendapatan pengusaha kecil di muaro bungo dari pembiayaan bank syariah mandiri cabang muaro bungo. hasil penelitian ini menyatakan pembiayaan yang mendominasi di bsm cabang muaro bungo adalam pembiayaan murabahah dengan persentase 50 % dari nasabah pengusaha kecil yang mendapat pembiayaan, dengan analisis deskriptif dan pengujian statistik bahwa nasabah yang telah mendapatkan pembiayaan dari bsm bungo mengalami peningkatan pendapatan. moch. yusuf zainal (2010) dengan judul tesis peran bmt amanah madina dalam pengembangan usaha kecil di desa ngemi kec. waru sidoarjo. kesimpulan dari pada penelitian ini bahwa peran bmt amanah madinah di dalam pengembangan usaha kecil yang ada di desa ngeni kec. waru sidoarjo dengan pembiayaan pinjaman usaha serta penarikan dan pengerahan dana melalui simpanan mudharobah. dari beberapa tesis terdahulu tersebut diatas, penulis menemukan relevansi tesis ini dengan tesis terdahulu, yaitu beberapa tesis yang ada tersebut rata-rata membahas pengaruh dana pembiayaan yang diberikan bmt untuk ukm terhadap peningkatan perekonomian masyarakat. akan tetapi penelitian yang penulis lakukan melengkapi penelitian terdahulu tersebut dengan menambahkan penelitian mengenai potensi bmt terhadap pengembangan usaha kecil di kota jambi pengembangan hipotesis berdasarkan kajian teori dalam kerangka penelitian yang telah diungkapkan sebelumnya maka dapat disusun hipotesis sebagai berikut: 1. bmt mempunyai potensi dan peran dalam mengembangkan usaha kecil di kota jambi 2. bmt tidak mempunyai potensi dan peran dalam mengembangkan usaha kecil di kota jambi atau dengan hipotesis statistik sebagai berikut: h0 : β1 = β2 = 0 potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 22 (tidak ada pengaruh yang signifikan antara pembiayaan dari bmt terhadap pengembangan usaha kecil di kota jambi). 2. h0 : β1 β2 0 (ada pengaruh yang signifikan antara pembiayaan dari bmt terhadap pengembangan usaha kecil di kota jambi). metode penelitian desain penelitian penelitian ini adalah penelitian deskriptif analisis dan kuantitatif. penelitian deskriptif analisis digunakan untuk menyajikan gambaran yang terstruktur dan akurat tentang data yang diteliti, sedangkan penelitian kuantitatif dimaksudkan untuk meneliti pengaruh antar variabel dan menguji hipotesa dari variabel yang di uji dan selanjutnya akan di uji secara statistik guna mengambil suatu kesimpulan. tabel 5 data jumlah ukuran populasi dalam penelitian no. nama bmt jumlah usaha kecil yang mendapat pembiayaan tahun 2012 1. bmt al-ishlah 249 2. bmt kossuma 82 3. bmt bina insan sejahtera 130 4. bmt masyitoh 112 jumlah 573 sumber : diolah dari hasil penelitian pada bmt di kota jambi sampel teknik pengambilan sampel dilakukan dengan teknik proportional stratified random sampling, yang mana yang menjadi populasi terbagi atas beberapa bagian sub populasi. (amri amir: 2009, 85). sedangkan teknik penetapan sampel menggunakan rumus slovin sebagai berikut: (muhammad: 2008, 180). n = keterangan : n = ukuran sampel n = ukuran populasi e = persen kelonggaran ketidaktelitian ,ditetapkan 10% dengan tingkat kepercayaan 90% berdasarkan rumus tersebut diperoleh jumlah sampel yang akan dijadikan responden sebanyak 85 usaha kecil dengan teknik pengambilan sampel (sampling) simple random sampling (srs).dari jumlah sampel tersebut diatas, untuk mempermudah dalam penyebaran kuesioner, maka ditentukan jumlah masing-masing sampel menurut bmt masing-masing secara proporsional, dengan rumus penentuan jumlah sampel stratifikasi: (amri amir: 2009, 187) metode penentuan jumlah sampel dilakukan sebagai berikut : jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 23 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 tabel 6 penentuan jumlah sampel secara proporsional nama bmt jumlah populasi jumlah secara proporsional sampel bmt al-ishlah 249 249/573 x 85 = 37 bmt kossuma 82 82/573 x 85 = 12 bmt bis 130 130/573 x 85 = 19 bmt masyitoh 112 112/573 x 85 = 17 jumlah 573 85 operasional variabel variable penelitian adalah karakteristik atau sifat dari objek yang diteliti atau yang menjadi kajian penelitian (amri amir: 2009, 117). dalam hal penelitian ini ada 2 variabel penelitian, yaitu: a. variabel terikat (dependent variabel), yaitu suatu variable penelitian yang menjadi pusat perhatian peneliti yang tercakup dalam masalah dan hipotesis penelitian, yang keragamannya di tentukan atau tergantung atau dipengaruhi oleh variabel bebas. (amri amir: 2009, 119).dalam hal penelitian ini, yang menjadi variabel terikat adalah pengembangan usaha kecil (y). ukuran usaha kecil yang menjadi objek peneliti adalah usaha kecil yang memiliki karyawan 1-4 orang dan usaha kecil yang memiliki penghasilan maksimal 200 juta/tahun. b. variable bebas (independent variabel), yaitu suatu variabel yang menjadi pusat perhatian peneliti (termuat dalam permasalahan penelitian) yang keragamannya sebagai akibat dari intervensi peneliti atau merupakan suatu keadaan yang ingin diteliti, atau dengan kata lain variabel bebas ini adalah variabel yang mempengaruhi variabel terikat. (amri amir: 2009, 120) dalam hal penelitian ini, yang menjadi variabel bebasnya adalah potensi dan peran bmt (x). dengan tekhnik pengukuran potensi dan peran bmt terhadap usaha kecil dengan menggunakan teknik regresi sederhana. adapun operasional variabel yang digunakan dalam penelitian ini adalah sebagai berikut : tabel 7 operasional variabel penelitian variabel sub variabel indikator skala potensi bmt untuk mengembang kan usaha kecil 1. pengetahuan usaha kecil tehadap bmt a. letak posisi strategis bmt b. usaha kecil mengetahui bmt yang ada di kota jambi c. usaha kecil mengetahui produk-produk bmt d. usaha kecil paham terhadap produk bmt ordinal 2. loyalitas usaha kecil terhadap bmt a. keinginan usaha kecil untuk menjadi anggota maupun nasabah b. jumlah pengunjung (usaha kecil) yang datang ke bmt c. peningkatan jumlah nasabah dilayani d. ingin terus melanjutkan pembiayaan ordinal potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 24 variabel sub variabel indikator skala 3. preferensi usaha kecil terhadap bmt a. cocok untuk pengusaha kecil b. mekanisme atau prosedur yang mudah ordinal 4. sumber informasi a. intensitas promosi yang di lakukan b. teman/orang lain ordinal peran bmt untuk mengembang -kan kelompok usaha kecil 1. pemberian pembiayaan modal usaha a. peningkatan jumlah nasabah b. peningkatan nisbah bagi hasil ordinal 2. pendampi ngan usaha a. fasilitator atas dana dari instansi pemerintah untuk usaha kecil b. memberikan pelatihan kewirausahaan ordinal pengembang an usaha kecil 1. sebelum mendapatkan pembiayaan a. jumlah modal b. jumlah karyawan c. jumlah asset. ordinal 2. setelah mendapatkan pembiayaan a. peningkatan jumlah modal b. peningkatan jumlah karyawan c. peningkatan jumlah asset d. peningkatan pendapatan ordinal analisis deskriptif analisis ini bersifat uraian atau penjelasan dengan menyajikan data dalam bentuk kuesioner yang diperoleh dari responden dengan mnggunakan tabulasi data. analisis kuantitatif skala likert skala likert berhubungan dengan pernyataan tentang sikap seseorang terhadap sesuatu, misalnya setuju-tidak setuju, senang-tidak senang dan baik-tidak baik. (husein umar: 2007, 69). instrumen pertanyaan pada kuesioner yang berkaitan dengan potensi dan peran bmt terhadap peningkatan usaha kecil di kota jambi ini menggunakan skala likert dengan pemberian skor 1-5. untuk pengukuran ini berdasarkan kriteria, yang mempunyai gradasi sebagai berikut: sangat setuju = 5 setuju = 4 kurang setuju = 3 tidak setuju = 2 sangat tidak setuju = 1 selain itu juga analisis kuantitatif ini menggunakan rentang skala sebagai alat perbandingan. adapun penyelesaiannya dengan menggunakan rumus (husein umar: 2007, 164): 1) tentukan skor terendah dan tertinggi skor terendah yaitu dengan mengalikan mengalikan bobot nilai soal tertinggi dengan jumlah seluruh pertanyaan per unsur penilaian pernyataan. untuk skor terendah potensi bmt : 1 x 10 = 10 jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 25 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 untuk skor terendah peran bmt : 1 x 10 = 10 untuk skor terendah pengembangan usaha kecil : 1 x 5 = 5 skor tertinggi dengan mengalikan cara mengalikan bobot nilai soal tertinggi dengan jumlah seluruh pertanyaan per unsur penilaian pernyataan. untuk skor tertinggi potensi bmt : 5 x 10 = 50 untuk skor tertinggi peran bmt : 5 x 10 = 50 untuk skor tertinggi pengembangan usaha kecil : 5 x 5 = 25 2) menentukan rentang skala pengukuran peran dan potensi bmt terhadap pengembangan usaha kecil dikota jambi. secara matematis, perhitungan rentang skala menggunakan rumus dengan persamaan: rs = rs = rentang skor rt = rentang tertinggi rr = rentang terendah m = jumlah alternatif jawaban tiap item maka diperoleh rentang skor kategori potensi bmt terhadap pengembangan usaha kecil adalah: rs = rs = 8 adapun kriteria penilaian potensi dan peran bmt yang dimaksud berdasarkan rentang skor tersebut adalah: tabel 8 kriteria analisis deskripsi tingkat potensi dan peran bmt terhadap pengembangan usaha kecil di kota jambi rentang kategori skor penafsiran 46 –54 37 – 45 28 – 36 19 – 27 10 – 18 sangat baik baik cukup baik tidak baik sangat tidak baik uji validitas dan reliabilitas 1) validitas suatu skala pengukuran dikatakan benar atau valid bila pengukuran atau apa yang di ukur tersebut dilakukan sesuai dengan yang seharusnya atau sesuai dengan ketentuan. (amri amir: 2009, 134). untuk mengetahui validitasnya peneliti menyebarkan instrumen penelitian kepada responden yang bukan responden sesungguhnya. setelah diisi oleh potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 26 responden dan terkumpul kembali, selanjutnya peneliti menentukan validitasnya berdasarkan formula koefisien korelasi product moment, yaitu dengan rumus: (ali muhidin sambas: 2007, 31) rxy = keterangan : rxy = koefisien korelasi n = jumlah responden = nilai skor butir = nilai skor total = jumlah kuadrat nilai x = jumlah kuadrat nilai y untuk mengetahui tiap item dari instrumen penelitian dinilai valid atau tidak dengan membandingkan nilai hitung r dan nilai tabel r. kriterianya jika nilai hitung r lebih besar (>) dari nilai tabel r, maka item instrumen dinyatakan valid. (ali muhidin sambas: 2007, 51) uji validitas dalam penelitian ini menggunakan bantuan komputer dengan software excel 2010. 2) reliabilitas pengujian alat pengumpulan data yang kedua adalah pengujian reliabilitas instrumen. suatu instrumen pengukuran dikatakan reliabel jika pengukurannya konsisten dan cermat akurat. formula yang digunakan untuk menguji reliabilitas instrumen dalam penelitian ini adalah koefisien alfa dan cronbach yaitu koefisien reliabilitas yang menunjukkan seberapa baik item dalam suatu instrumen berkorelasi positif dengan item lainnya. rumus yang digunakan adalah sebagai berikut: (ali muhidin sambas: 2007, 38) r11 = dimana : rumus varians = keterangan : r11 = reliabilitas instrumen / koefisien alfa k = banyaknya bulir soal = jumlah varians bulir = varians total n = jumlah responden untuk mengetahui instrumen dinilai reliabel adalah dengan cara membandingkan nilai hitung r dengan nilai tabel r. kriterianya jika nilai hitung r lebih besar ( >) dari nilai tabel r, maka instrumen dinyatakan reliabel, atau nilai koefisien alfa lebih besar dari nilai tabelnya, maka instrumen penelitian dinyatakan reliabel dan dapat digunakan sebagai alat pengumpulan data. (ali muhidin sambas: 2007, 41). uji reliabilitas dalam penelitian ini menggunakan bantuan komputer dengan software excel 2010. analisis regresi linear sederhana untuk menganalisa mengenai tingkat potensi, peran dan pengaruh pembiayaan yang diberikan bmt terhadap pengembangan usaha dari ukm data dapat dianalisis dengan menggunakan analisis regresi linear sederhana. model regresi linear sederhana adalah model regresi yang hanya melibatkan hubungan satu variabel bebas terhadap variabel terikat, dimana hubungannya berbentuk garis lurus. dengan rumus: jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 27 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 y = a + bx + e keterangan : y = pengembangan usaha kecil x = potensi dan peran bmt a = nilai intercept (konstan) b = koefisien arah regresi nilai atau harga a dihitung dengan rumus: a = nilai atau harga b dihitung dengan rumus: b = hasil dan pembahasan potensi bmt terhadap pengembangan usaha kecil di kota jambi berdasarkan hasil instrumen pengumpulan data berupa kuesioner tentang potensi bmt yang ada di kota jambi dalam hal mengembangkan usaha kecil yang didasarkan pada pernyataan sangat setuju, setuju, kurang setuju, tidak setuju dan sangat tidak setuju, maka di gambarkan dalam tabel distribusi frekuensi sebagai berikut: tabel 9 distribusi frekuensi potensi bmt terhadap pengembangan usaha kecil di kota jambi no. item penilaian frekuensi (orang) persentase (%) 1. sangat baik 17 20 2. baik 45 52,94 3. cukup baik 16 18,82 4. tidak baik 7 8,23 5. sangat tidak baik 0 0 total 85 100 sumber : diolah dari data primer berdasarkan data yang terkumpul dan perhitungan statistik telah diperoleh bahwa skor potensi bmt terhadap pengembangan usaha kecil di kota jambi memiliki skor minimal 7 atau 8,23% dan skor maksimal 45 atau 52,94%. dari data tersebut diatas terlihat bahwa ada 45 orang yang menilai bahwa bmt memiliki potensi yang baik dan 7 orang yang menilai bahwa bmt memiliki potensi yang tidak baik. dengan demikian dapat diartikan bahwasanya bmt di kota jambi memiliki potensi yang baik untuk mengembangkan usaha kecil di kota jambi. hasil analisis potensi bmt terhadap pengembangan usaha kecil di kota jambi dengan menggunakan regresi linear sederhana dengan bantuan spss 17, maka diperoleh sebagai berikut: tabel 10 potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 28 hasil regresi penelitian coefficients a model unstandardize d coefficients standards coefficien ts t sig. b std. error beta 1 (constan t) 6.333 2.383 2.657 .009 potensi .302 .061 .477 4.949 .000 a. dependent variable: pengembangan usaha kecil output spss tersebut diatas dapat diringkas dalam bentuk berikut: y = a + bx y = 6,333 + 0,302x t hitung = 4,949 adapun hasil pengujian uji t untuk melihat besarnya pengaruh potensi terhadap pengembangan usaha kecil yaitu dengan membandingkan nilai t hitung dengan t tabel. berdasarkan perhitungan tingkat signifikan α=1% diperoleh nilai t(0,01)(83) = 2,636 dan pada tingkat signifikan α = 10% diperoleh t(0,10)(83) = 1,663. karena t hitung > t tabel yaitu (4,949>2,636>1,663) maka ada pengaruh yang signifikan antara potensi bmt dengan pengembangan usaha kecil. sedangkan kuatnya hubungan antara potensi bmt dalam hal pemberian pembiayaan dan pengembangan usaha kecil, yang dihitung dengan menggunakan rumus korelasi product moment karel pearson, diperoleh nilai r = 0,477. maka kriteria uji koefisien regresi adalalah jika ho ditolak jika nilai r hitung < r tabel, dan ho diterima jika nilai r hitung > r tabel. berdasarkan tabel (nilai r product moment), diperoleh r tabel pada n 85 dengan taraf signifikansi 5 % sebesar 0,213 dan 1% sebesar 0,278. karena r hitung > r tabel (0,477 > 0,213 > 0,278), maka potensi bmt terhadap pengembangan usaha kecil di kota jambi cukup signifikan. peran bmt dalam upaya mengembangkan usaha kecil di kota jambi berdasarkan hasil instrumen pengumpulan data berupa kuesioner tentang peran bmt yang ada di kota jambi dalam hal mengembangkan usaha kecil yang didasarkan pada pernyataan sangat setuju, setuju, kurang setuju, tidak setuju dan sangat tidak setuju, maka di gambarkan dalam tabel distribusi frekuensi sebagai berikut: tabel 11 distribusi frekuensi peran bmt terhadap pengembangan usaha kecil di kota jambi no . item penilaian frekuensi (orang) % 1. sangat baik 12 14,12 2. baik 33 38,82 3. cukup baik 35 41,17 4. tidak baik 5 5,88 5. sangat tidak baik 0 0 total 85 100 sumber : diolah dari data primer jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 29 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 berdasarkan data yang terkumpul dan perhitungan statistik telah diperoleh bahwa skor peran bmt terhadap pengembangan usaha kecil di kota jambi memiliki skor minimal 5 atau 5,88% dan skor maksimal 35 atau 41,17%. hal tersebut terlihat bahwa ada 35 orang yang menilai bmt berperan cukup baik dan ada 5 orang yang menilai bahwa bmt memiliki peran yang tidak baik. dengan demikian dapat diartikan bahwa bmt berperan cukup baik terhadap pengembangan usaha kecil di kota jambi. hasil analisis peran bmt terhadap pengembangan usaha kecil di kota jambi dengan menggunakan regresi linear sederhana dengan bantuan spss 17, maka diperoleh: coefficients a model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 1.576 1.024 1.538 .128 peran .537 .028 .904 19.305 .000 a. dependent variable: pengembangan usaha kecil output spss tersebut diatas dapat diringkas dalam bentuk berikut: y = a + bx y = 1,5756 + 0,537x t hitung = 19,305 adapun hasil pengujian uji t untuk melihat besarnya pengaruh peran bmt terhadap pengembangan usaha kecil yaitu dengan membandingkan nilai t hitung dengan t tabel. berdasarkan perhitungan tingkat signifikan α=1% diperoleh nilai t(0,01)(83) = 2,636 dan pada tingkat signifikan α = 10% diperoleh t(0,10)(83) = 1,663. karena t hitung > t tabel yaitu (19,305>2,636>1,663) maka ada pengaruh yang signifikan antara peran bmt dengan pengembangan usaha kecil. sedangkan kuatnya hubungan antara potensi bmt dalam hal pemberian pembiayaan dan pengembangan usaha kecil, yang dihitung dengan menggunakan rumus korelasi product moment karel pearson, diperoleh nilai r= 0,9043, maka kriteria uji koefisien regresi adalah, ho ditolak jika nilai r hitung < r tabel, dan ho diterima jika nilai r hitung > r tabel. berdasarkan tabel (nilai r product moment), diperoleh r tabel pada n 85 dengan taraf signifikansi 5 % sebesar 0,213 dan 1% sebesar 0,278. karena r hitung > r tabel (0,9043 > 0,213 > 0,278), maka peran bmt terhadap pengembangan usaha kecil di kota jambi cukup signifikan. pengaruh pembiayaan terhadap pengembangan usaha kecil di kota jambi berdasarkan hasil analisis pengaruh pembiayaan bmt terhadap pengembangan usaha kecil di kota jambi dengan menggunakan regresi linear sederhana dengan bantuan spss 17, maka diperoleh : potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 30 coefficients a model unstandardized coefficients standardize d coefficients t sig. b std. error beta 1 (constant) 5.808 1.861 3.121 .002 pembiayaa n .662 .100 .589 6.634 .000 a. dependent variable: pengembangan usaha kecil output spss tersebut diatas dapat diringkas dalam bentuk berikut: y = a + bx y = 5,808 + 0,662x t hitung = 6,636 adapun hasil pengujian uji t untuk melihat besarnya pengaruh pembiayaan bmt terhadap pengembangan usaha kecil yaitu dengan membandingkan nilai t hitung dengan t tabel. berdasarkan perhitungan tingkat signifikan α=1% diperoleh nilai t(0,01)(83) = 2,636 dan pada tingkat signifikan α = 10% diperoleh t(0,10)(83) = 1,663. karena t hitung > t tabel yaitu (6,636>2,636>1,663) maka ada pengaruh yang signifikan antara pembiayaan bmt dengan pengembangan usaha kecil. dan hubungan antara peran bmt dalam hal pemberian pembiayaan terhadap pengembangan usaha kecil, dengan menggunakan rumus korelasi product moment karel pearson, diperoleh r = 0,584. berdasarkan tabel (nilai r product moment), diperoleh r tabel pada n 85 dengan taraf signifikansi 5 % sebesar 0,213 dan 1% sebesar 0,278. karena r hitung > r tabel (0,584 > 0,213 > 0,278), maka hubungan antara pembiayaan dengan pengembangan usaha kecil di kota jambi cukup signifikan. analisis hasil penelitian berdasarkan analisis penelitian tersebut diatas, bahwa bmt memiliki potensi yang baik untuk mengembangkan usaha kecil di kota jambi, hal ini berarti bmt belum mencapai tingkat sangat berpotensi untuk mengembangkan usaha kecil di kota jambi. berdasarkan data dilapangan, salah satu yang faktor yang menyebabkan penghambat dari potensi bmt tersebut adalah kurangnya pemahaman masyarakat khususnya usaha kecil di kota jambi terhadap produk bmt. wawasan dan pengetahuan tentang ekonomi islam dan lembaga keuangan syari’ah khususnya mengenai ke-bmt-an hanya di kalangan akademis dan praktisi lembaga keuangan saja, sedangkan masyarakat bawah belum terlalu mengenal dan memahami secara jelas. padahal bmt mempunyai daya tawar positif, bukan hanya dari aspek hukum, tapi juga bisa menjadi sistem ekonomi alternatif yang dapat mendukung proses pembangunan ekonomi di indonesia, khususnya di jambi. bmt yang berperan dalam menciptakan sumber pembiayaan dan penyediaan modal bagi anggota dan masyarakat serta juga dapat menumbuhkembangkan jenis usaha-usaha baru sekaligus mengembangkan usaha kecil yang sudah ada, akan tetapi dalam kenyataannya tidak sebagaimana idealitas pandangan tersebut, bmt belum sepenuhnya dirasakan berperan oleh kalangan usaha kecil. hal dominan yang terjadi adalah usaha kecil merasa kurang mendapat pendampingan dari bmt untuk turut membantu mengembangkan usaha nya, padalah selain bmt berperan sebagai manager investasi yang membantu memberikan pembiayaan, bmt juga sebaiknya melakukan pendampingan kepada usaha kecil agar usaha yang ditekuni lebih berkembang lagi dari sebelumnya. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 31 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 oleh karena itu, menurut drs. ending solehudin, m.ag bahwa diperlukan peran maksimal bmt dalam memberikan pendampingan atau pembinaan tentang ekonomi syari’ah kepada masyarakat melalui penyuluhan. selain itu bmt pun dapat menjalin kerjasama dengan lembaga perguruan tinggi dalam mensosialisasikan ekonomi syari’ah melalui pendidikan, pelatihan, workshop, seminar, dll.(ending solehuddin: 2004, 58). tindakan bmt demikian merupakan suatu keniscayaan bagi lembaga bmt untuk lebih berperan di masyarakat. yang pada akhirnya akan tumbuh semacam kepercayaan publik terhadap eksistensi bmt. jika kepercayaan tersebut telah terbangun, maka bmt akan dilirik oleh masyarakat sebagai satu-satunya lembaga keuangan yang dianggap benar-benar memperhatikan masyarakat dan kalangan usaha kecil. disamping selain kurangnya pendampingan atau pembinaan bmt kepada kalangan usaha kecil, yang menjadikan bmt dirasakan kurang berperan adalah permodalan bmt yang masih terbatas jika dibandingkan dengan perbankan, serta pengembangan jaringan yang masih terbatas dan belum mampu mensejajarkan diri dengan lembaga keuangan konvensional yang sudah memiliki jaringan yang lebih luas, sehingga dengan kurangnya jaringan tersebut maka akan menghambat perkembangan kerjasama antara bmt-bmt berkenaan dengan penempatan dana antar bank dalam mengatasi likuiditas. menurut drs. h. enkos sadrah, mm untuk menggapai harapan dan cita-cita sebagaimana peran semestinya bmt yang belum bisa tercapai karena dihadapkan pada kendala-kendala tertentu yang disebabkan oleh faktor: (enkos sadrah: 2004, 89) a. belum memadainya sumber daya manusia (sdm) yang terdidik dan profesional b. manajemen yang menyangkut sumber daya manusia dan pengembangan budaya serta minat c. untuk berwirausaha bangsa kita yang masih lemah atau kurang signifikan. d. permodalan yang masih kecil dan terbatas. sedangkan hal-hal yang dapat dilakukan untuk mengatasi faktor-faktor hambatan tersebut diatas, menurut drs. h. enkos sadrah, mm ada beberapa langka-langkah strategis yang dapat dilakukan, yaitu: (enkos sadrah: 2004, 90) a. menjadikan bmt sebagai lembaga keuangan mikro rakyat yang profesional dan dapat dipercaya, sehingga dia dapat dijadikan sebagai tempat bagi proses akumulasi modal dari kalangan masyarakat bawah. b. menjadikan bmt sebagai fasilitator dan ujung tombak penggerak ekonomi sektor riil dengan menumbuhkan dan mengembangkan usaha kecil melalui perannya sebagai sumber permodalan yang mudah dan murah c. membangun jaringan yang baik kepada sesama lembaga bmt untuk menjalin pola kemitraan yang lebih kuat. jika hal tersebut diatas dapat dioptimalkan, maka suatu keniscayaan peran bmt akan lebih diraasakan oleh masyarakat khususnya kalangan usaha kecil di kota jambi. penutup simpulan berdasarkan uraian dan analisa yang telah dikemukakan pada bab-bab sebelumnya, maka penelitian ini dapat disimpulkan bahwa dalam hal pengaruh pembiayaan yang diberikan bmt kepada kalangan usaha kecil terhadap pengembangan usaha dinilai cukup baik, dalam hal ini berarti pembiayaan yang diberikan belum optimal dari yang diharapkan oleh usaha kecil. padahal menyediakan pembiayaan bagi pengusaha kecil adalah salah satu cara membantu meningkatkan perkembangan usaha yang dimiliki kalangan pengusaha kecil di kota jambi. pengembangan usaha kecil ini dapat dinilai dari adanya pertambahan keryawan, potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 32 modal, pendapatan dll. akan tetapi dengan adanya pembiayaan yang diberikan bmt hal itu tidak berjalan maksimal. banyak pengusaha kecil rata-rata menyadari bahwa usaha nya tidak menambah karyawan ketika mendapat pembiayaan dari bmt, mereka merasa cukup dengan yang mereka lakukan sendiri dengan dibantu oleh beberapa anggota keluarga saja. padahal jika ada penambahan karyawan, maka produktifitas akan lebih efktif dan efisien, serta dapat mengurangi angka pengangguran yang ada di kota jambi. implikasi dan keterbatasan berdasarkan kesimpulan yang telah ditemukan diatas, maka dapat dikemukakan beberapa implikasi dari penelitian ini yaitu: 1. menyadarkan bahwa bmt di kota jambi memiliki potensi yang baik untuk mengembangkan usaha kecil yang ada, dan hal itu jika dioptimalkan maka bmt yang ada di kota jambi bisa lebih berkembang mensejajarkan diri dengan bank syariah yang ada. 2. menjadikan bmt yang ada di kota jambi termotivasi untuk lebih mengoptimalkan perannya kepada unit usaha kecil di kota jambi, karena dengan optimalnya peran yang dilakukan bmt akan sangat bermanfaat untuk meningkatkan perekonomian masyarakat, khususnya masyarakat menengah ke bawah. berdasarkan kesimpulan yang telah ditemukan diatas, maka dapat dikemukakan beberapa rekomendasi untuk pengembangan usaha kecil di kota jambi yaitu: 1. rekomendasi untuk bmt yang ada di kota jambi agar terus meningkatkan perannya untuk mengembangkan usaha kecil, selain memberikan pembiayaan sebaiknya bmt juga lebih mendampingi pengusaha kecil dalam mengembangkan usahanya. 2. pihak bmt yang ada di kota jambi sebaiknya meningkatkan sosialisasi kepada masyarakat khususnya masyarakat menengah kebawah mengenai keunggulan serta keuntungan jika masuarakat menggunakan produk bmt, sosialisasi ini dapat ditujukan kepada pengusaha kecil maupun masyarakat yang belum memiliki usaha, agar pemberian pembiayaan terhadap masyarakat pengusaha kecil lebih meningkat lagi, dan bagi masyarakat yang belum memiliki usaha diharapkan termotivasi untuk membangun usahanya. 3. rekomendasi untuk masyarakat khususnya pengusaha kecil diharapkan turut membantu dalam hal bekerjasama mengembangkan bmt, agar bmt yang ada di kota jambi lebih berkembang, sehingga pembiayaan yang disalurkan kepada masyarakat pengusaha kecil juga turut meningkat. 4. rekomendasi untuk pemerintah agar bekerjasama dengan bmt, karena jika peran bmt dijalankan dengan optimal akan mampu meningkatkan pertumbuhan perekonomian kota jambi. daftar pustaka ali muhidin sambas dan abdurrahman maman. analisis korelasi, regresi dan jalur dalam penelitian. bandung : cv. pustaka setia, 2007. amin aziz muhammad, prospek baitul mal wat tamwil berbadan hukum koperasi, dalam baihaqi abd. majid (ed). paradigma baru ekonomi kerakyatan sistem syariah. jakarta: pinbuk, cet. 1, 2004. amir amri. metode penelitian ekonomi dan penerapannya. ipb press : 2009. arikunto suharsimi. manajemen penelitian. jakarta: rineka cipta, 2004. ayub muhammad. understanding islamic finance. jakarta: pt. gramedia pustaka utama, 2009. chapra umer. islam dan tantangan ekonomi. jakarta: gema insani press, 2004 jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2016 hal 15 34 33 jurnal akuntansi vol.6 no.1 februari 2018 hal : 1 – 12 david berry, the principle of social. terjemahan oleh paulus wirotomo. jakarta : pt. raja grafindo persada, 2006. departemen agama ri, al-qur’an dan terjemahnya. jakarta: departemen agama ri, 2002. ending solehudin. eksistensi bmt di indonesia: peluang dan tantangan. bandung: pustaka bani quraisy, 2004 enkos sadrah. strategi pemberdayaan bmt, upaya membangun ekonomi islam di indonesia. bandung: pustaka bani quraisy, 2004 huda nurul, heykal mohammad. lembaga keuangan islam tinjauan teoretis dan praktis. jakarta: prenada media group, 2010. kuncoro mudrajad, suhardjono. manajemen perbankan. yogyakarta: bpfe ugm, 2006. muhammad, metode penelitian ekoonomi islam. jakarta : pt. rajagrafindo persada, 2008. . lembaga-lembaga keuangan umat kontemporer. yogyakarta: uii press, 2006. . manajemen pembiayaan bank syariah. yogyakarta: amp ykpn, 2005. . bank syariah: analisis, kekuatan, kelemahan, peluang dan ancaman. yogyakarta: ekoniasia, 2004. perkembangan ukm di kota jambi, www.tribunnews.com.html. rasyid sulaiman. fiqh islam. bandung: sinar baru algensindo, 2004. rendra, bhirawa. dampak pembiayaan sektor pertanian oleh lembaga pembiayaan syariah terhadap tingkat kesejahteraan para petani (studi kasus kecamata torjun, kabupaten sampang), 2011. htttp:// www.google.com. diakses tanggal 5 juli 2013 ridwan muhammad, manajemen baitul mal wattamwil. yogyakarta : uii press, 2004. rujiko. keunggulan bmt, hasil penelitian bmt. jakarta: iaea, 2007. sholahuddin muhammad dan lukman hakim. lembaga ekonomi dan keuangan syari’ah kontemporer. surakarta: muhammadiyah university press, 2008. soekanto soejono. sosiologi suatu pengantar. jakarta: rajawali pers, 1987. soemitro andri. bank dan lembaga keuangan syariah. jakarta: kencana prenada media group, 2009. sudarsono heri. bank dan lembaga keuangan syariah: deskripsi dan ilustrasi. yoyakarta: ekonosia cetakan ke-empat., 2007. sugiyono. metode penelitian kuantitatif dan kualitatif dan r dan d. bandung: alfabeta, 2008. suhendi hendi, dkk. bmt dan bank islam instrumen lembaga keuangan syariah. bandung: pustaka bani quraisy, 2004. sutrisno, lestari. jurnal pengkajian koperasi dan ukm: kajian usaha mikro, nomor 2 tahun i. jakarta, 2008. tambunan, tulus. usaha mikro kecil menengah di indonesia. ghalia indonesia: jakarta, 2009. teguh muhammad. metode penelitian ekonomi teori dan aplikasi. jakarta : pt. raja grafindo persada, 2006. umar husein. metode penelitian untuk skripsi dan tesis. jakarta : pt. raja grafindo persada, 2007. widyaningrum nurul. model pembiayaan bmt dan dampaknya bagi usaha kecil. bandung: yayasan akatiga, 2004. http://www.tribunnews.com.html/ potensi dan peran baitul mal wat tamwil terhadap ……… elmiliyani wahyuni s 34 wijono, wiloejo wirjo. pemberdayaan lembaga keuangan mikro sebagai salah satu pilar sistem keuangan nasional : upaya konkrit memutus mata rantai kemiskinan. 2009. http://www.slideshare.net/putramalaka/lembaga-keuangan-mikro. diakses tanggal 10 maret 2013. jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 determinants of voluntary disclosure: empirical analysis of publicly listed entities in indonesia supriyanto1), resnika2) faculty of economics and business, internasional batam university1),2) article info abstract article history: received: september 20th,2022 revised: february 3rd,2023 accepted: february 23rd, 2023 this experimental research explored the association between corporate governance mechanisms and the quality of voluntary corporate disclosure. corporate governance structures encompass the ownership structure, the effectiveness of the audit committee, and the quality of external auditors. the technique used for research is a quantitative methodology. the main emphasis of the study is the annual reports of public companies listed on the indonesia stock exchange (idx) between 2017 and 2021. in addition, the primary website of the stock market, www.idx.co.id, and issuer websites are reviewed for secondary data. the method of data analysis employed is panel regression analysis. eight hundred seventeen firms from all sectors of the indonesia stock exchange comprise the sample population generated by stratified sampling. the findings of this study indicate that the audit committee size and the company's age impact the voluntary disclosure of indonesian issuers. on the other hand, it has been established that the structure of foreign ownership in indonesia degrades the quality of voluntary disclosure. also, research reveals that the audit quality of external auditors cannot consistently influence the company's information sharing. therefore, this report provides an overview of the quality of voluntary disclosures by issuers in indonesia. in addition, this study includes information on the drivers of voluntary disclosure that must be improved to increase stakeholders' competitiveness and trust. keywords: voluntary disclosure quality; corporate governance mechanisms; ownership structure; audit committee effectiveness; audit quality correspondence: supriyanto supriyanto.lim@uib.ac.id resnika resnikaella@gmail.com how to cite (apa style): supriyanto, & resnika. (2023). determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia. jurnal akuntansi, 21-42. introduction according to financial services authority circular letter no. 16/seojk.04/2021, financial information for publicly traded companies should be available following generally accepted accounting principles and applicable policies. management should guarantee that the financial statements are presented fairly and free of mistakes that might be material (acca, 2017). the trustworthiness of financial statements is a crucial factor in increasing shareholder confidence (barth et al., 2017; lev, 2018). furthermore, financial data can shed light on management's efficacy and efficiency in allocating company resources and provide a summary of the company's financial outlook. (conceptual framework for financial reporting, 2018). investors' diminishing faith in the accuracy of financial information stems from fraud by enron in 2001, lehman brothers in 2008, worldcom in 2002, and other corporations (modugu & eboigbe, 2017). shi et al. (2017) suggested that agency theory may be used to show the link between management or corporate executives and shareholders. the notion of agency theory is a proposition that defines a relationship or contract between one or more, referred to as the principal with the agent. the owner, as the principal, gives part of the authorization or authority to carry out the work or service for him. parker et al. (2018) argue that the difference in interests between management and company owners can increase the risk of information gaps. company management can abuse the authority given to them for personal gain. in addition, agents' nature of opportunism can harm the owner's interests by manipulating the information disclosure source (zogning, 2017). several publicly listed companies in indonesia were involved in fraudulent financial statement cases, such as pt kai (pt kereta api indonesia), p.t. kimia farma tbk., p.t. garuda indonesia tbk., pt asuransi jiwasraya, pt indofarma tbk., pt hanson international, and others (cnbc indonesia, 2021). the fraudulent act violated the regulations of the financial services authority number 31/pojk.04/2015 relating to the obligation to disclose and submit material information. 21 mailto:supriyanto.lim@uib.ac.id determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika the financial services authority acts as a facilitator and regulator of the capital market in ensuring that public companies carry out their information disclosure obligations (ojk, 2020). corporate disclosure is not restricted to meeting the qualitative requirements and mandated disclosures (elfeky, 2017; vitolla et al., 2019). enache and hussainey (2019) state that higher transparent and adequate disclosure of the information is very beneficial, allowing users of financial statements to make allocation choices from many perspectives. voluntary disclosure reflects information disclosure in sharing information such as product research and development, market share forecasts, financial forecasts, and other information not generally disclosed to the public. mandatory disclosures are insufficient for shareholders or stakeholders to comprehend the firm’s predicament (charumathi & ramesh, 2020). therefore, the interest in providing additional voluntary information can increase the company's competitiveness and ensure transparency for each stakeholder (scaltrito, 2016). neifar and jarboui (2017) emphasize that public corporations must disclose more information voluntarily to explain the dangers, circumstances of industry rivalry, and technical advancements they confront. in addition, shareholders must evaluate the efficacy of the company's management approach in addressing every risk it faces. finally, awadallah (2017) expressed that public companies need to pay attention to non-financial indicators in information disclosure, which can affect the company's financial performance in the current and upcoming fiscal years. several researchers in indonesia have also conducted recent studies about corporate disclosures. research by krismiaji and surifah (2020) covered the implication of corporate governance and ifrs compliance level on the quality of financial disclosure. hariyani et al. (2022) explored the influence of financial conditions, financial independence, and political conditions on financial disclosure quality. another study by verawaty et al. (2020) aimed to investigate the correlation between industry type, company size, profitability, and other drivers with the level of environmental disclosure. studies by pernamasari (2018) and krismiaji and grediani (2019) also examined the effects of corporate governance mechanisms on voluntary disclosures. these studies have showcased that various drivers, most notably corporate governance mechanisms, can affect the level of disclosures. according to el-diftar et al. (2017), various internal and external factors can drive the degree of voluntarily disclosed information. the characteristics of governance structures such as audit committees, directors, and ownership structures can encourage institutions to disclose comprehensive information voluntarily. institutional investors have played a crucial role in promoting corporate information disclosure as a vital corporate governance tool. the company's share ownership factor can support the supervision of governance and management activities in carrying out business practices per applicable regulations. khlif and samaha (2016) emphasize that by fostering honest and responsible disclosure of monetary and non-monetary information, the level of company ownership structure can eliminate agency conflicts between management and shareholders. shareholding structure groups such as government, institutional, foreign, and directors ownership can show different preferences and motivations for company performance, growth, stability, risk, etc. the contribution of ownership structure to voluntary disclosure is also substantiated by masum et al. (2020). the evidence indicates that different types of shareholder groups can encourage corporations to disclose strategic information under their respective economic incentive needs. this research seeks to explore the efficacy of corporate governance measures in the form of audit committees and the competence of external auditors in promoting the degree of voluntary disclosure among indonesian public firms. the individual's background often assesses the efficiency and effectiveness of the audit committee, the number of sessions conducted, the committee's commitment, and its independence, all of which can contribute to the quality of transparency of corporate financial information (setiany et al., 2017). in addition, ahmadi and bouri (2019) researched that audit quality can encourage corporate compliance in disclosing information openly. 22 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 the audit committee acts as a supervisor and intermediary for the company's management and external auditors in reporting and disclosing company information. the audit committee also considers management's potential to override internal control and oversees management's fraud risk assessment process. meanwhile, the external auditor is an independent and competent party in carrying out audit activities to prepare the organization's financial statements and the efficacy of its internal controls (arens et al., 2017; kpmg, 2017). in particular, concerning the audit committee's effectiveness, kolsi (2017) explains that audit quality can influence voluntary disclosure. audit quality is essential in disclosing information voluntarily as a form of company transparency. in addition, high audit quality can contribute to reducing the information gap between stakeholders (hammami & zadeh, 2020). according to the financial reporting council (frc), audit quality indicators can be ascertained by the capability of external auditors to perform sufficient audit processes. audit quality indicators include public accounting firm size, auditor tenure, audit fees, and more (frc, 2020). harris and williams (2020) state that different sizes of public accounting firms, such as the big four and non-big four, can explain differences in audit quality when viewed from the company's resources. differences in the size of cpa firms can lead to significant differences in staff workload, experience, expertise, audit period, et cetera. in addition, (gaver & utke, 2019) argues that the tenure of the external auditor can also measure audit quality. the increase in audit quality can occur along with the audit period in a corporation. according to ghafran & o’sullivan (2017), audit fees are essential in measuring and assessing the quality of external auditors. audit fees are variable and adjust to risk, effort, and other factors. the level of audit demand and the size of the public accounting firm also influences high audit fees. based on the background mentioned above, more research is necessary to address the research gap concerning the influence of ownership structure, audit committee effectiveness, and audit quality on voluntary disclosure for businesses publicly listed in indonesia between 2017 and 2021. previous studies have analyzed the effect of corporate governance on voluntary disclosure. however, in research, only a few studies included the essential corporate governance mechanisms, such as ownership structure, audit committee characteristics, and audit quality. therefore, the core emphasis of the study was to determine the impact of independent drivers, such as audit committee financial expertise, audit committee experience, audit committee size, audit committee independence, frequency of audit committee meetings, public accounting firm size, auditor tenure, and audit fees, on the degree of voluntary disclosure. this study also contributes to increasing the research on voluntary disclosure in indonesia, where the studies were primarily conducted in other developing countries. hypothesis development voluntary disclosure quality disclosure of firm information is not restricted to meeting the qualitative requirements and mandated disclosures. enache and hussainey (2019) state that transparent and adequate disclosure of information is very beneficial, allowing users of financial statements to make allocation choices from many perspectives. voluntary disclosure reflects information disclosure in sharing information such as product research and development, market share forecasts, financial forecasts, and other information not generally disclosed to the public. el-diftar et al. (2017) defend that voluntary disclosure of monetary and non-mandatory facts can reflect publicly traded corporations' openness. the rate of voluntary transparency in the integrated report may be validated based on the extent to which strategic information, prospective and retrospective financial information, the function of corporate governance, and information regarding social responsibility are discussed. according to ahmadi and bouri (2019), voluntary disclosure includes information on employee remuneration, long-term strategies, short-term strategies, assumptions in making financial estimates, and research and development. alfraih and 23 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika almutawa (2017) explain that voluntary disclosure can explain the company's strategy, targets, and conditions in maintaining its business continuity. ownership structure, audit committee effectiveness, audit quality, and vdq according to khlif et al. (2017), a government ownership structure has contributed significantly to the voluntary increase of corporate information openness. institutions receiving state assistance must comply with all capital market requirements and boost information disclosure to the public. in addition, as a shareholder, the government urges corporations to publish non-financial information, such as social and environmental data, to improve general impressions. kolsi (2017) explains that government-owned institutions give information willingly, unlike privately held institutions. research by mgammal (2017) also demonstrates a positive and robust correlation between shares ownership by the state and voluntary disclosure. in saudi arabia, government-owned organizations have a greater level of voluntary disclosure than private institutions, which supports the findings of this study. voluntary disclosure is made to mitigate the risk of agency costs and others. ali et al. (2021) argue that the government has a strong influence in increasing the transparency of companies in order to fulfil public trust. h1: government ownership significantly and positively influences voluntary disclosure. institutional ownership significance is vital in overseeing the voluntary disclosure policies of public companies. first, institutional investors can increase the demand for corporate information disclosure if shareholder protection is weak in underdeveloped capital markets (khlif et al., 2017). second, institutional shareholders are often attentive to a company's compliance with mandated and voluntary disclosure requirements. third, these institutions have a significant positive contribution to encouraging the level of transparency of public companies (el-diftar et al., 2017). studies confirm this view by jankensgård (2018), demonstrating that voluntary disclosure has a substantial positive correlation. tran et al. (2021) explained that institutional shareholders have high expectations of public companies' information disclosure levels. this strong influence is based on the needs of shareholders in assessing and reviewing funding decisions. ali et al. (2021) argue that institutional ownership substantially influences organizational decisions to disclose information voluntarily. institutional shareholders are more focused on long-term incentives and prolonged company performance. transparent reporting can demonstrate the company's credibility from the perspective of institutional shareholders. h2: institutional ownership significantly and positively influences voluntary disclosure. the connection between ownership structure by foreigners and voluntary disclosure also demonstrates the disparity between the findings of earlier scholars. the research of saini and singhania (2019) exhibits a statistically significant negative correlation between the ownership structure by foreign firms and voluntary disclosure. these results are based on the tendency of foreign investors to focus more on profit generation rather than voluntary disclosure initiatives. tsang et al. (2019) argue that a decrease in the level of voluntary disclosure occurs when international investors are from nations with minimal securities legislation and information disclosure. research from uwuigbe et al. (2017) also shows a decrease in the degree of integrated disclosure that occurs in line with the increase in foreign share ownership. singal and putra (2019) explain that voluntary disclosure tends to increase if foreign shareholders from developed countries pay attention to social responsibility and concern for other social issues. contrasting results can occur if investors come from countries with different regulatory complexities. 24 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 widyastari and sari (2018) explain that a substantial negative correlation between foreign ownership and transparency is caused by share ownership which domestic shareholders dominate. this anomaly can occur due to differences in expectations and attention to aspects of social issues by foreign and domestic investors. other researchers, such as wahyuningsih and meiranto (2022), have also obtained negative results, which show the inability of foreign ownership structures to encourage voluntary increased disclosure of company information. h3: foreign ownership significantly and negatively influences voluntary disclosure. the structure of ownership of directors (managerial ownership) by directors and other executive officers is an indication that might impact the institution's voluntary disclosure policy. research by khlif et al. (2017) show that shareholders in the form of directors can have negative and substantial consequences on the level of revelation of relevant information. as a result, the board of directors can support this argument by sarhan and ntim (2019). they explain that firms with low share ownership of directors are likelier to carry out voluntary disclosure policies. in addition, qa’dan and suwaidan (2019) support this argument because the shareholders of the board of directors can quickly obtain internal information without the need to publish certain corporate information voluntarily. h4: director ownership significantly and negatively influences voluntary disclosure. research conducted by agyei-mensah (2018) exemplifies that public firms with audit committee members with a skillset in accounting and finance may significantly improve their disclosure practices. this result is also compatible with the findings of salehi and shirazi (2016), which reveal that the audit committee's efficiency may influence and contribute to the disclosure of corporate information. alzeban (2020) argues that the financial knowledge of audit committee members is a suitable proxy for gauging the audit committee's performance. as a driver of corporate governance, the audit committee can affect the process and outcomes of reporting and disclosure of company information. research from kusnadi et al. (2016) indicates that audit committee members' accounting and financial knowledge may promote the quality of company reporting with proper oversight. h5: audit committee financial expertise significantly and positively influences voluntary disclosure. agyei-mensah (2018) explains that publicly listed firms with experienced audit committee members in the same position can increase company information disclosure open. the audit committee's experience in this field contributes to increasing information disclosure by public companies. the experience of audit committee members in other public companies can also influence the policy of carrying out obligations more effectively. alzeban's (2020) research demonstrates that including skilled audit committee members can promote voluntary disclosure, boosting investor trust. salehi and shirazi (2016) clearly link audit committee experience and public companies’ integrated reporting. the experience of audit committee members contributes to the company's ability to increase voluntary disclosure and compete with other public corporations. furthermore, zgarni et al. (2016) explained that the audit committee's experience and background can encourage voluntary disclosure in mitigating the risk of fraud. h6: audit committee experience significantly influences voluntary disclosure. 25 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika bananuka et al. (2019) indicate that the effectiveness of an audit committee may be determined by its financial competence, proper committee size, and accounting or finance experience. in addition, the audit committee must include more than two independent members capable of performing their tasks. the audit committee's responsibility is to guarantee that the corporation engages in transparent reporting and information sharing. musallam (2018) claims that the variety of the audit committee can assist diverse committee members' backgrounds in their supervisory tasks regarding corporate information reporting. this study demonstrates a substantial positive correlation between the total of committee members and general businesses' disclosure of voluntary information. furthermore, mohammadi et al. (2021) discovered a remarkable positive correlation between the total audit committee members, improved reporting quality, and the disclosure of additional non-financial information. h7: audit committee size significantly and positively influences voluntary disclosure. the evaluation of the audit committee's efficacy includes considering the committee's independence. based on research from talpur et al. (2018), an independent audit committee plays a crucially positive function in disclosing firm information to the general public. following agency theory, salem et al. (2019) also obtained the same results, showing that an independent audit committee is essential in influencing information disclosure. additionally, research with statistically significant beneficial outcomes on the dependent variable was undertaken by agyei-mensah (2018), alzeban (2020), ashfaq and zhang (2019), hasan et al. (2020), masmoudi (2021), purnomo and bernawati (2020), raimo et al. (2020), salehi and shirazi (2016), setiany et al. (2017), and zgarni et al. (2016). h8: audit committee independence significantly and positively influences voluntary disclosure. typically, the actions of the audit committee are assessed by the number of meetings held to oversee and manage the reporting and disclosure of the company's information. a significantly positive relationship exists between the frequency of audit committee sessions and the extent of business disclosure of information that might improve audit quality (masmoudi, 2021). research from appuhami and tashakor (2017) noted that the frequency of audit committee meetings could alter the information disclosure levels of public corporations. a regularly meeting audit committee can uncover any inconsistencies in the reporting and disseminating of business information. haji and anifowose (2016) also show that the frequency of committee sessions substantially impacts the effectiveness of corporations' disclosure efforts. h9: audit committee meeting frequency significantly and positively influences voluntary disclosure. the size of a public accounting firm can be viewed from the income level of audit and assurance services. the four auditor offices with an enormous scale usually referred to as the big four, are always associated with a reputation for quality and guaranteed audit quality. the asymmetry of corporate information between stakeholders and management can be achieved better with a quality audit by a public accounting firm (ahmadi & bouri, 2019). research from elfeky (2017) concludes that the size of a public accounting firm as a proxy for audit quality has a significant positive correlation with company information disclosure. scaltrito (2016) also states that company management is usually more willing to disclose adequate information per engagement agreements with external auditors from big four accounting firms. h10: audit firm size significantly and positively influences voluntary disclosure. 26 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 a study by zgarni et al. (2016) demonstrates that auditor tenure favours information disclosure considerably. a rise in audit quality might correspond with the auditor's tenure auditing the firm's financial statements. setiany et al. (2017) also examine that auditor tenure positively affects the quality level of disclosure of public company information. alhjaj et al. (2018) explain that the signing partner’s tenure considerably benefits voluntary disclosure. external auditors can encourage companies to disclose non-financial indicators such as risks and mitigation actions and extend their tenure. legoria et al. (2018) also explain that the auditor can provide responses and recommendations regarding necessary disclosures along with his tenure. h11: auditor tenure significantly and positively influences voluntary disclosure. the audit fee is vital and substantially impacts the audit quality and financial reporting. it is necessary to offset unreasonable audit costs not to impede the disclosure of firm information (shakhatreh et al., 2020). alzeban (2020) also indicates that the greater the audit costs, the greater the exposure to business information. companies that spend substantial expenditures on audit services willingly provide business information (legoria et al., 2018). a study analysis by liu et al. (2018) exhibits that audit fees can encourage company disclosure in voluntarily disclosing information to predict company earnings (earnings forecast). ji et al. (2018) also established a good correlation between audit fees and the disclosure of firm information. the disclosure of nonfinancial indicators, such as the company's internal control deficiencies, may be impacted by higher audit fees. h12: audit fee is significantly and positively associated with voluntary disclosure. research methods this study examines the annual publications of public firms in indonesia from the fiscal year 2017 to 2021. the annual report of a publicly traded firm may be obtained at www.idx.co.id, the official website of the indonesia stock exchange (idx). there are 810 corporations whose shares are quoted on the indonesia stock exchange as of september 2022. moreover, 511 public companies were publicly listed on the indonesia stock exchange before 2017. consequently, 172 issuers meet the study's criteria, as determined by the purposive sampling method. the outcomes of the sample selection and the study's conclusions are displayed in the table below. table 1 population and sample description total companies listed on idx before 2017 511 companies companies that do not fulfil the research criteria (do not publish annual reports regularly, inadequate information on research variables, websites inaccessible) -339 companies number of samples 172 companies years of observation five years number of observations 860 data number of outliers -43 data total final observations 817 data the dependent variable of this study is the voluntary disclosure quality (vdq). the level of voluntary disclosure is measured by comparing the number of voluntary information items disclosed by the company with the maximum number of items in the index. this study uses a checklist of 56 27 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika initial criteria from el-diftar et al. (2017) in measuring independent variables by adjusting to regulations according to the decree of the head of the capital market supervisory agency (bapepam) number: kep-431/bl/2012. measurement of the voluntary disclosure index using a checklist was also carried out by scaltrito (2016), alfraih and almutawa (2017), rouf (2017), ahmadi and bouri (2019), and other researchers. the 56 criteria from the checklist encompass general, strategic, and forward-looking financial and non-financial items, as well as corporate governance and social responsibility information. the criteria classified as mandatory in the presentation of the annual report are 26 from the checklist, which includes required information, mainly about corporate objectives, strategy, financial history, management discussion, ratios, company profiles, etc. the total of the checklist after excluding the mandatory criteria is 30 criteria. each criterion disclosed by the company is given a value of 1 (one) if it is within the scope of voluntary disclosure and a value of 0 if not per the criteria analysis. table 2 measurement of variables types of variables variables formula source dependent voluntary disclosure quality (vdq) vdq = number of items disclosed/maximum number of items in index x 100% el-diftar et al. (2017) independent government ownership (govown) govown = number of shares owned by the government/number of outstanding shares el-diftar et al. (2017) institutional ownership (instown) instown = number of shares owned by institutional investors/number of outstanding shares (el-diftar et al., 2017) foreign ownership (foreignown) foreignown = number of shares owned by foreign investors/number of outstanding shares (el-diftar et al., 2017) director ownership (directorown) directorown = number of shares owned by directors/number of outstanding shares (el-diftar et al., 2017) audit committee financial expertise (acfexp) acfexp= number of a.c. members with financial expertise/number of a.c. members (agyeimensah, 2018) audit committee experience (acexp) acexp = 1 if experienced as audit committee before, 0 if experienced (agyeimensah, 2018) 28 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 audit committee size (acsize) acsize = number of a.c. members (agyeimensah, 2018) audit committee independence (acind) acind = number of a.c. members (agyeimensah, 2018) audit committee meeting frequency (acmeet) acmeet = number of annual audit committee meetings (agyeimensah, 2018) audit firm size (big4) big4 = 1 if big 4 audit firms, 0 if non-big four audit firms (agyeimensah, 2018) auditor tenure (tenure) tenure = tenure of signing audit partner (agyeimensah, 2018) audit fee (audfee) audfee = natural logarithm of audit fee (agyeimensah, 2018) control board size (b.s.) b.s. = number of directors on the board (rouf, 2017) firm size (size) size = natural logarithm of total assets (kolsi, 2017) profitability (roa) roa = net income/total assets (raimo et al., 2020) leverage (lev) lev = total liabilities/total assets (alfraih & almutawa, 2017) firm age (age) age = number of years since listing on the stock exchange (shan, 2019) the independent variables tested for their impact on the dependent variable are ownership structures by government, institution, foreign investors, board directors, audit committee financial expertise, audit committee experience, audit committee size, independent audit committee, audit committee meeting frequency, size of the public accounting firm, auditor tenure, and audit fees. controlled variables for influence include the number on the board of directors, the size of the firm, the company's solvency, profitability, and age. this study used a form of data analysis known as panel regression analysis. using the crosssectional and time series data, panel regression analyzes the association between dependent and independent variables. a descriptive statistical analysis, t-test, outlier test, hausman and chow model selection test, and coefficient of determination test were used to analyze the data (r2). the descriptive and outlier tests were generated with spss, while other tests were analyzed using the eviews. the equation for panel regression is obtained as follows: vdq = α + β1govown + β2instown + β3foreignown +β4directorown + β5acfexp + β6acexp + β7acsize + β8acind + β9acmeet + β10big4 + β11tenure + β12audfee + β13bs + β14size + β15roa + β16lev + β17age + e description: α = constant vdq = voluntary disclosure quality govown = government ownership 29 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika instown = institutional ownership foreignown = foreign ownership directorown = director ownership acfexp = a.c. financial expertise acexp = a.c. experience acsize = ac size acind = a.c. independence acmeet = a.c. meeting frequency big4 = audit firm size tenure = auditor tenure audfee = audit fee bs = board size size = firm size roa = profitability lev = leverage age = firm age e = error results and discussion the overall amount of processed study data was 860, and the number of outliers was 43, resulting in a final sample size of 817. this section presents a descriptive statistical analysis of the research data: table 3 descriptive statistics variable n minimum maximum mean std. deviation vdq 817 0,400000 1,000000 0,747287 0,134142 govown 817 0,000000 0,900252 0,094692 0,230481 in town 817 0,000261 1,000000 0,826366 0,203822 foreignown 817 0,000000 0,998488 0,308876 0,311097 director on 817 0,000000 0,942132 0,050118 0,145321 acfexp 817 0,250000 1,000000 0,795846 0,215320 acsize 817 2,000000 8,000000 3,313341 0,781044 acid 817 0,000000 0,800000 0,606757 0,119961 acmeet 817 0,000000 73,000000 8,823011 8,109572 tenure 817 1,000000 3,000000 1,694002 0,768163 audfee 817 17,660325 24,980154 20,823477 1,162465 bs 817 2,000000 14,000000 5,544676 2,320682 30 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 size 817 24,565457 35,084358 29,867008 1,788648 roa 817 -0,582526 0,920997 0,031914 0,106328 lev 817 0,048031 2,010873 0,560185 0,267776 age 817 1,000000 40,000000 17,429621 9,687659 source: secondary data processed, 2022 according to the descriptive statistical test's findings in table 3, the lowest level of voluntary disclosure is forty per cent. comparatively, the most remarkable rate of voluntary disclosure is one hundred per cent. in 2018-2019, pt pelayaran nelly dwi putri tbk had the lowest amount of voluntary disclosure, followed by pt paninvest tbk in 2018 and pt mitra energi persada tbk in 2021. in contrast, p.t. wijaya karya beton tbk had the most significant degree of voluntary disclosure in 2017 and 2018, p.t. bank negara indonesia (persero) tbk in 2019, and p.t. bank cimb niaga tbk in 2021. the average voluntary disclosure rate for indonesian public firms is 74.73 per cent. this finding indicates that public firms in indonesia tend to publish integrated information in their annual reports in addition to the required information. therefore, increased voluntary disclosure by publicly traded firms in indonesia implies good corporate transparency and information sharing. however, the standard deviation is 0.134142, which indicates that the values vary from the mean by 17.95 per cent. government ownership shows the lowest percentage of share ownership at 0.00% and the highest at 90.02%. the average share ownership by the government in a public company is 9.47%. the standard deviation is 0.230481, which is 243.4% of the mean. institutional ownership shows the lowest percentage, 0.026%, and the highest ownership, 100%. institutional ownership has an average of 82.64% of the total sample data. the standard deviation is 0.203822, which is 24.66% of the mean. the lowest percentage of foreign stockholders was 0.00 per cent, while the largest was 99.85 per cent. the average percentage of foreign ownership in public enterprises is 30,89 per cent. the standard deviation is 0.311097% of the mean or 100.72 per cent. the ownership structure of the board of directors has the lowest share ownership fraction at 0% and the greatest at 94.21 per cent. the standard deviation is 0.145321, which represents 289.96% of the mean. regarding the audit committee's financial knowledge, the proportion of members with the lowest financial or accounting experience is 25 per cent, the maximum is 100 per cent, and the average is 79.58 per cent. these statistics suggest that all publicly traded businesses in indonesia have adopted the financial services authority (ojk) requirements for an audit committee consisting of at least one person with financial competence among all committee members. in addition, the average financial expertise of audit committee members in indonesia exceeds 50 per cent, showing that most committee members have financial knowledge and competence. the standard deviation is 0.215320, showing minimal data variance, 27.06 per cent of the mean. there must be three members on the audit committee, including one independent commissioner and two professional members from outside the issuer. according to the chart, the audit committee can have a minimum of two members and a maximum of eight. consequently, public businesses in indonesia have an average audit committee size of 3.31 members, demonstrating compliance with the appropriate audit committee requirements. the data's standard deviation is 0.781, corresponding to a departure of 23.59 per cent from the mean. the independent audit committee measures the proportion of members outside the issuer who are not independent commissioners. for instance, if a corporation has a three-member audit 31 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika committee with at least one independent commissioner, the other two must be external specialists. therefore, the corporation must fill 33.33 per cent of the audit committee with the lowest proportion of independent professional members. according to the statistics shown above, the lowest fraction of independent audit committees is 0%, indicating that there exist audit committees that lack independent professional members other than independent commissioners. the proportion of independent audit committees has a maximum value of 80%, indicating the company's audit committee consists of 4 professional members from 5 audit committee members, including independent commissioners. the average proportion of independent audit committees is 60.68%. the standard deviation is 0.121609, which is 20.04% of the mean. the audit committee must hold a minimum of four meetings per year. the encounters with the lowest frequency are zero yearly, while the number with the most significant frequency is 73. due to simultaneous meetings with external auditors, internal auditors, directors, and other stakeholders, corporations might convene audit committee meetings often. in a typical year, 8.82 meetings are held by publicly traded businesses. the standard deviation of the data is 8.1096 or 91.94 per cent of the mean, indicating a significant degree of variance. according to applicable regulations, the auditor's most extended term of office is three years for accountants who sign an audit agreement with the company. based on the table, the term of office with the shortest period is one year, and the most prolonged period is three years. the average tenure of auditors is 1.69 years. therefore, the auditor's term of office for a public company in indonesia has complied with applicable regulations by not passing the term of office for three consecutive years. the standard deviation is 0.768, which is 45.44% of the mean. audit fees are determined by the natural logarithm of the total audit fees incurred by the organization during the current accounting period. the lowest audit fee result is 17.66, while the highest audit fee result is 24.98. the average cost of an audit is $20.82. the standard deviation is 1.162465, or 5.58 percentage points from the mean. the board of directors must include at least two members and a maximum of 14 members. the average number of board directors of public firms in indonesia is 5.54. the standard deviation is 2.321, which represents 41.89% of the mean. the natural logarithm of total assets is the formula that measures company size in indonesia. the minimum company size is 24.5654, while the maximum is 35.084358. therefore, the average size of public companies in indonesia is 29.87%. the standard deviation is 1.788648, which is 5.99% of the mean. as measured by roa (return on assets), profitability has a minimum value of -0.582526. the highest profitability is 0.920997 or 92.1%. the average profitability of public companies in indonesia is 0.031914 or 3.19%. the standard deviation is 0.106328. the debt-to-assets ratio determines a company's solvency (debt to assets). the lowest solvency ratio is 4.8%, and the highest is 201.087%. the average solvency of publicly listed companies in indonesia is 56.02%. the standard deviation is 0.267775. the company age with the shortest stock exchange listing period is one year, and the longest is 40 years. the average age of the company is 17.43 years. table 4 dummy variable descriptive statistics variable category frequency percentage acexp 1 = experienced 457 55,9% 0 = not experienced 360 44,1% big4 1 = big four 400 49% 0 = non-big four 417 51% sumber: secondary data processed, 2022 32 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 the results of statistical tests with nominal or dummy show that the majority of the audit committee includes at least one person with experience in audit committee roles at other firms, which is 457 data or equivalent to 55.9%. on the other hand, 44.1% of the total data, or 360 data, shows that the audit committee does not consist of members with experience in the same position. the number of publicly listed companies in indonesia audited by public accounting firms included in the big four is 400, equivalent to 49% of the total data. on the other hand, the number of companies audited by other public accounting firms is 417, equivalent to 51% of the total data. based on these outcomes, it is clear that the number of companies audited by the non-big four is more than big four. table 5 samples classified by idx industrial sectors no. sectors frequency percentage 1. basic materials 112 13,71% 2. cyclical 53 6,49% 3. energy 108 13,22% 4. financials 188 23,01% 5. healthcare 35 4,28% 6. industrials 47 5,75% 7. infrastructures 73 8,94% 8. non-cyclicals 93 11,38% 9. properties 70 8,57% 10. technology 15 1,84% 11. transportation 23 2,82% total samples 817 100% source: secondary data processed, 2022 based on the idx industrial sector classification, accessible at https://www.idx.co.id/, table 5 displays the number of samples examined for this study. eleven primary industrial sectors include basic materials, cyclical, energy, financials, healthcare, industrials, infrastructures, non-cyclical properties, technology, and transportation. based on the data presented in the table above, it is evident that the financials sector contributes the most significant proportion of the sample, 23.01%. on the contrary, the technological sector contributes the smallest proportion of samples, as much as 1,84%. table 6 chow and hausman panel regression test variable result conclusion chow test (chi-square crosssection) 0.0000 fixed effect model (fem) hausman test (random crosssection) 0.0000 fixed effect model (fem) lagrange test (breusch pagan both) there is no need to test the lagrange multiplier source: secondary data processed, 2022 the chow test assessed which model between pls and fem was superior and most suitable. if the probability is less than 0.05, fem is the superior model. alternatively, the optimal model is pls if the probability is more significant than 0.05. based on table 5's test results, the probability is 0.000; hence the fem model is the best according to the chow test (fixed effects model). 33 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika the hausman test is necessary for selecting the optimal model between fem (fixed effects model) and rem (random effects model). if the probability value is less than 0.05, fem is the optimal model. if the probability value is more than 0.05, rem is the best model. the probability value is known to be 0.0061 based on table 5 findings of the hausman test; hence the best model is fem. table 7. panel regression test results variable regression coefficient t-statistics probability conclusion c 0.023423 0.086410 0.9312 govown 0.070629 1.475741 0.1405 not significant in town 0.032801 1.356145 0.1755 not significant foreignown -0.0785910 -3.352343 0.0008 significant negative director on 0.048674 1.271429 0.2040 not significant acfexp -0.018339 -1.167889 0.2433 not significant acexp -0.002215 -0.302639 0.7623 not significant acsize 0.008190 1.996080 0.0464 significant positive acid 0.020901 0.805542 0.4208 not significant acmeet -0.000556 -1.142517 0.2537 not significant big4 -0.005686 -0.511023 0.6095 not significant tenure -0.000177 -0.079519 0.9366 not significant audfee 0.002552 0.393966 0.6937 not significant bs 0.001897 0.831796 0.4058 not significant size 0.016551 1.892878 0.0588 not significant roa -0.008217 -0.314088 0.7536 not significant leverage -0.007184 -0.400024 0.6893 not significant age 0.008160 6.396988 0.0000 significant positive r-squared 0.914433 mean dependent var 0.747287 adjusted rsquared 0.888640 s.d. dependent var 0.134142 s.e. of regression 0.044764 akaike info criterion -3.174402 sum squared resid 1.256392 schwarz criterion -2.080067 log-likelihood 1486.743 hannanquinn criteria -2.754426 f-statistic 35.45292 durbinwatson stat 1.834262 prob (fstatistic) 0.000000 source: secondary data processed, 2022 the f-statistic test result indicates that the probability value is 0.000000. the independent variable influences the dependent variable concurrently if the probability value is less than 0.05. if the probability value is more than 0.05, it is evident that the independent variable does not influence 34 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 the dependent variable simultaneously. according to table 7, the coefficient of determination test's independent variable in the research model can explain 88.86% of the dependent variable. 11.14 per cent of the dependent variable may be explained by independent variables not included in the study model, according to these findings. considering the given test findings, the regression equation for each variable is as follows: vdq = 0.023423 + 0.070629govown + 0.032801instown – 0.078591foreignown + 0.048674directorown – 0.018339acfexp 0.002215acexp + 0.008190acsize + 0.008190acsize + 0.0204tenure + 0.002552audfee + 0.001897bs + 0.016551size – 0.008217roa – 0.007184lev + 0.008160age + e as one of the variables reflecting ownership structure, the chance of government ownership is 0.1405. based on these findings, hypothesis 1 is refuted, as government ownership has no substantial effect on voluntary disclosure. similarly, institutional ownership cannot demonstrate substantial effects on the degree of voluntary disclosure; hence, hypothesis 2 is rejected. this outcome has a probability greater than 0.05, which is 0.1755. foreign ownership becomes the only ownership structure variable proven to influence the dependent variable negatively. the likelihood is less than 0.05, or 0.0008, with a coefficient of 0.078591; hence hypothesis 3 is accepted. the ownership status of directors has little influence on the extent of voluntary corporate disclosure. the probability number 0.2040 is more than 0.05. hence hypothesis 4 is rejected. the likelihood value for the independent variable of the audit committee's financial competence is 0.2433. hence it can be stated that the financial expertise of the audit committee does not influence voluntary disclosure. based on these findings, hypothesis 5 cannot be supported. in addition, the audit committee experience likelihood of 0.7623 demonstrates that there is no substantial correlation between audit committee experience and voluntary disclosure. therefore, hypothesis 6 cannot be supported. the probability value of 0.0464 indicates that the independent variable of audit committee size has a considerable positive influence on voluntary disclosure. consequently, hypothesis 7 is supported. in contrast, the independent variable in the form of an independent audit committee demonstrates a probability of 0.4208, therefore refuting hypothesis 8. this output explains that voluntary disclosure has no meaningful link. the frequency of audit committee sessions indicates a likelihood greater than 0.05 or 0.2537. based on these findings, hypothesis 9 is rejected as there is no correlation between the number of audit committee meetings per year and the degree of voluntary disclosure. in addition, the size of the public accounting company, which consisted of big four and non-big four audit firms, had no impact on voluntary disclosure because the likelihood number was more than 0.05, i.e., 0.6095 with a coefficient of -0.005686. consequently, hypothesis 10 is refuted. the term of the auditor (signing partner) responsible for auditing operations throughout the relevant period has no real consequences on the rate of non-mandatory disclosure. because the likelihood is 0.9366, these statistics show that hypothesis 11 cannot be supported. furthermore, the likelihood of audit fees, represented by the natural logarithm of the total charges incurred by the audit company for audit services during the current period, is 0.6937. based on these findings, it is possible to infer those audit fees have no significant impact on voluntary disclosure; hence, hypothesis 12 is rejected. according to the findings of the t-test, the firm's age is the control variable that can demonstrate a positive correlation with voluntary disclosure. the firm's age indicates a likelihood of 0.0000, less than 0.05. the importance of the other control variables, including board size, business size, profitability, and leverage, cannot be demonstrated with a probability greater than 0.05. 35 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika this study shows that government ownership is not an ownership structure factor that can encourage the quality of voluntary disclosure in public companies. similar results were also found by academics such as habbash et al. (2016), sepasi et al. (2016), alnabsha et al. (2018), shan (2019), amosh and mansor (2020), and tran et al. (2021). amish and mansor (2020) explain that these results show that the government does not pressure companies to disclose information voluntarily if mandatory disclosures are met. in addition, companies are less motivated to increase information disclosure due to the lack of need for external funding other than the government. several other studies also prove the absence of a significant element of institutional ownership in research. the study by bani-khalid et al. (2017), alnabsha et al. (2018), amosh and mansor (2020), and masum et al. (2020) shows that institutional ownership is not able to influence the tendency of companies to disclose voluntarily. institutional shareholders generally have different and inconsistent preferences and expectations regarding the disclosure of company information. therefore, the proportion of institutional shareholders cannot consistently influence the increase in voluntary disclosure in indonesia. foreign ownership is the only structural factor affecting voluntary disclosure significantly and negatively. research with similar results was also obtained by uwuigbe et al. (2017), saini dan singhania (2019), singal dan putra (2019), and tsang et al. (2019). according to tsang et al. (2019), the low rate of voluntary disclosure could be attributed to diverse shareholder backgrounds. the researcher explains that shareholders who come from countries with low information disclosure and securities regulations can reduce the level of voluntary disclosure. several other studies by bani-khalid et al. (2017), alnabsha et al. (2018), amosh and mansor (2020), masum et al. (2020), and tran et al. (2021) also conclude that the ownership of the board of directors has no significant effect on voluntary disclosure. according to amosh & mansor (2020), the insignificant relationship was caused by the directors not effectively paying attention to the review and improvement of voluntary disclosures. in addition, directors generally only focus on fulfilling mandatory information disclosures. the results demonstrated that the audit committee's experience in accounting and finance did not impact voluntary disclosure. nonetheless, also observed were negligible findings by previous researchers such as alfraih and almutawa (2017), dias et al. (2017), katmon and farooque (2017), raimo et al. (2020), and setiany et al. (2017). in addition, haji and anifowose (2016) argue that there is no association between the audit committee's financial expertise and voluntary disclosure because the audit committee also requires members from diverse backgrounds and knowledge other than accounting and finance. insignificant results from the audit committee's experience with voluntary disclosure were also found by researchers such as alfraih and almutawa (2017), dias et al. (2017), raimo et al. (2020), and setiany et al. (2017). however, this means that the audit committee's effectiveness cannot be measured by the experience and educational background of the audit committee because it cannot influence the level of voluntary and integrated reporting. research shows that the size of the audit committee is the sole factor in the effectiveness of the audit committee that can encourage the quality of voluntary disclosure in the company. similar results were also found by appuhami and tashakor (2017), agyei-mensah (2018), musallam (2018), ashfaq and zhang (2019), bananuka et al. (2019), lawati et al. (2021), and mohammadi et al. (2021). these pieces of evidence prove the significant and positive effect of the size of the audit committee. therefore, the size of the audit committee of various backgrounds can ensure that the company adequately implements a voluntary disclosure policy. an audit committee with a proportion of independent professional members did not prove significant in ensuring the quality of voluntary disclosure. insignificant results were also obtained by other researchers such as alfraih and almutawa (2017), bananuka et al. (2019), dias et al. (2017), ernawati and aryani (2019), and krismiaji and grediani (2019). dias et al. (2017) argue in their research that the presence of the audit committee does not play a significant role in the level 36 jurnal akuntansi issn 2303-0356 vol. 13, no.1, february 2023 hal.21-41 of company information disclosure. there is no correlation between an independent audit committee and an increase or decrease in the disclosure of business information. audit committee meetings do not enhance the voluntary disclosure level of public corporations. findings with similar results were also found by dias et al. (2017), ernawati and aryani (2019), and krismiaji and grediani (2019). bananuka et al. (2019) explained that this happened because the audit committee meeting was only a formality where committee members generally approved the financial statements without further recommendations. furthermore, at the audit committee meeting, the committee ensures that the financial statements have been correctly produced and that the audit process can function smoothly. in addition, it is not the obligation of the audit committee to encourage voluntary disclosure of material other than required disclosures. regarding the degree of voluntary disclosure, the size of the big four and non-big four accounting firms proved inconsequential. however, insignificant results were also obtained by maskati and hamdan (2017), rep et al. (2019), and saraswati et al. (2020). the main reason is that stakeholders or information users do not discriminate between audit services provided by big four public accounting firms or non-big four. therefore, the ability of public accounting firms is relative to encouraging the board of directors' decisions to make voluntary disclosures. the auditor's tenure cannot be used as a determinant of voluntary disclosure because of its inability to influence the company's voluntary disclosure. however, insignificant results on the effect of auditor tenure on the level of corporate information disclosure were also obtained by several other researchers, such as agyei-mensah (2018) and salehi et al. (2017). the size of the big four and non-big four accounting firms has little impact on the degree of voluntary disclosure. like other audit quality factors, audit fees cannot encourage public companies to disclose information voluntarily. nevertheless, insignificant results were also obtained and other researchers, such as salehi et al. (2017), agyei-mensah (2018), and reid et al. (2019). high audit fees reflect audit risk associated with non-financial indicators that are the auditor's responsibility in motivating the disclosure of company information. however, hefty audit costs do not ensure an increase in the quality of voluntary disclosure (salehi et al., 2017). nevertheless, this study illustrates that the quantity of voluntary disclosure may increase with a company's age, as measured from the day it was initially listed on the public market. in addition, the size of the board of directors, the size of the firm, profitability, and solvency were found not to influence the quantity of voluntary disclosure made by public businesses. consequently, neither the company's solvency nor profitability may inspire voluntary disclosures. conclusions and recommendations this study aimed to identify the determinants that can encourage the quality of voluntary disclosure, such as ownership structure, audit committee effectiveness, and audit quality. variables representing ownership structure are government ownership, institutional ownership, foreign ownership, and board of directors’ ownership. the financial expertise of the audit committee, the audit committee's experience, the audit committee, the size of the audit committee, the independent audit committee, and the frequency of audit committee meetings measure the audit committee's effectiveness. the variables that explain audit quality are the size of the public accounting firm, the auditor's tenure, and audit fees. in addition, this research model also includes control variables such as the size of the board of directors, firm size, profitability, solvency, and firm age. the research test results show that foreign ownership significantly affects the quality of voluntary disclosure (h3 is proven). based on these results, it can be concluded that issuers consisting of foreign shareholders tend to reduce voluntary information transparency. the main factor of this phenomenon is generally associated with the country of origin and the diverse backgrounds of foreign investors. foreign investors can adjust perceptions and expectations of the company's level of voluntary disclosure with the information disclosure regulations of issuers in their home country. 37 determinants of voluntary disclosure: empirical analysis of public listed entities in indonesia supriyanto, resnika independent variables such as the size of the audit committee are also proven to affect the level of voluntary disclosure (h7 is proven). the audit committee has a role that includes oversight of compliance and disclosure of company information. audit committee members generally consist of independent professional members with various specialization expertise. the diverse backgrounds of audit committee members can encourage companies to make extensive voluntary disclosures. the broad attributes of voluntary disclosure can include the completeness of various aspects, including social responsibility, strategic information, and other non-financial information. other variables in the research were proved not to be the drivers of the extent of voluntary disclosure in indonesia. for example, the ownership structure, such as government, institutional, and director ownership, does not significantly affect voluntary disclosure. in addition, the audit committee experience, independence, audit firm size, auditor tenure, and audit fee are not associated with voluntary information disclosure. hence, the hypotheses are rejected except the h3 and h7, in which significance was proven. of all the control variables in the study, company age is the only variable that can encourage voluntary disclosure. other control variables, such as the size of the board of directors, firm size, profitability, and solvency, are not proven to be significant in influencing the quality of voluntary disclosure of public companies. based on these results, it can be concluded that the company's age, since being listed on the stock exchange, can determine its tendency to disclose information voluntarily. on the other hand, the company's performance as measured by profitability and solvency, company size, and the size of the board of directors are not determinant that affects the tendency of voluntary disclosure. based on the study's results, awareness of voluntary disclosure must be increased to increase the company's competitiveness and transparency. companies must develop a complex industry and capital market to ensure information disclosure. investors' interest in information needs has also shifted from mandatory to voluntary disclosure. in addition, voluntary disclosure can explain prospective and retrospective financial and non-financial information. based on these facts, issuers need to facilitate effective corporate governance mechanisms such as shareholders, audit committees, and external auditors in publishing an integrated, comprehensive annual report. references acca. 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(2017). agency theory : a critical review. european journal of business and management, 9(2), 1–8. 41 jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 47 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.1.47-62 vol. 9, no.1 2019 hal. 47-62 pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance (studi empiris pada perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2014-2017) the effect of profitability, financial distress, independent board of commissioners and audit committees to the value of company mediated tax avoidance (empiris study in consumption goods industry sector companies listed in the exchange) indonesia effect 2014-2017 period) katrina valensia, siti khairani stie multi data palembang, jl rajawali no. 14 palembang alensia, 2)siti abstract this research aimed to examine the effect of profitability, financial distress, independent commissioner and audit committee on the firm value mediated by tax avoidance. data used in this research from financial statements that have been audited at manufacturing companies of consumer goods industry listed in indonesia stock exchange (bei) period 2014-2017. the sampling method used is purposive sampling, with 23 companies of sample from 48 population. this research used path analysis techniques (path analysis) with software spss version 23. the results in this research show that profitability, financial distress, independent commissioner and tax avoidance have positive and significant effect on firm value, while audit committee has no effect on firm value. meanwhile, profitability and audit committee have negative and significant effect on tax avoidance, while financial distress and independent commissioner have no effect on tax avoidance. this research also show that tax avoidance partially mediate the effect of profitability on the firm value. meanwhile, tax avoidance can not mediate the effect financial distress, independent commissioner and audit committee on the firm value. keywords: profitability, financial distress, independent commissioner, auditcommittee, tax avoidance, the firm value. abstrak penelitian ini bertujuan untuk menguji pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance. data yang digunakan dalam penelitian ini berasal dari laporan keuangan yang telah diaudit pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia (bei) periode 2014-2017. metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel penelitian sebanyak 23 sampel dari 48 populasi. teknik analisis yang digunakan adalah analisis jalur (analysis path) dengan bantuan software spss versi 23 . hasil penelitian ini menemukan profitabilitas, financial distress, dewan komisaris independen dan tax avoidance berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan. selain itu, profitabilitas dan komite audit berpengaruh negatif signifikan terhadap tax avoidance, sedangkan financial distress dan dewan komisaris independen tidak berpengaruh terhadap tax avoidance. hasil penelitian ini juga menunjukkan bahwa tax avoidance dapat memediasi secara parsial hubungan antara profitabilitas terhadap nilai perusahaan. namun tax avoidance tidak dapat memediasi hubungan antara financial distress, dewan komisaris independen, serta komite audit terhadap nilai perusahaan. kata kunci: profitabilitas, financial distress, dewan komisaris independen, komiteaudit, tax avoidance, nilai perusahaan. https://doi.org/10.33369/j.akuntansi.9.1.47-62 pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance katrina valensia dan, siti khairani 48 corresponding author: siti khairani email addresses for author: katrinavalensia90@gmail.com, siti_kh@stie-mdp.ac.id first submission received: 09th mei 2019 revised submission received: 24th juni 2019 accepted: 25th juni 2019 pendahuluan latar belakang pendirian suatu perusahaan pasti memiliki tujuan yang jelas. salah satu tujuan pendirian perusahaan adalah memperoleh profit atau laba yang maksimal agar dapat meningkatkan nilai perusahaan itu sendiri. harga saham yang tinggi akan mencerminkan nilai yang baik sehingga akan meningkatkan kemakmuran para pemegang saham (ilmiami dan sutisno, 2014). nilai perusahaan yang tinggi akan membuat pasar percaya tidak hanya pada kinerja perusahaan saat ini, namun juga pada prospek perusahaan di masa depan yang akan berdampak pada keputusan investor dalam mempertahankan investasi. bagi negara indonesia, pajak merupakan sumber penghasilan utama negara. namun bagi perusahaan, pajak merupakan biaya yang dapat mengurangi laba. semakin besar laba suatu perusahaan maka akan semakin besar pula pajak yang akan dibayarkan. jika laba perusahaan menurun, maka harga saham perusahaan juga akan mengalami penurunan karena investor tidak tertarik dengan perusahaan yang mengalami penurunan laba. oleh karena itu, pihak perusahaan cenderung akan melakukan tindakan untuk mengecilkan atau meminimalisir biaya pajak, salah satu tindakan yang dilakukan adalah penghindaran pajak (tax avoidance). banyak kasus terjadi berkaitan dengan penghindaran pajak (tax avoidance). mulai dari kasus tax avoidance yang melibatkan beberapa perusahaan yang ternama di dunia, salah satunya adalah apple inc yang merupakan perusahaan elektronik terbesar yang bermarkas di california, amerika serikat. apple memindahkan keuntungan yang didapat di irlandia ke jersey, pulau kecil di selat inggris yang tarif pajaknya rendah. dimana pada tahun 2017, apple telah menghasilkan 44,7 miliar dollar as diluar penghasilan perusahaan pusat namun apple hanya membayar pajak luar negeri sebesar 1,65 miliar dollar as. (kumparan.com : 2017). di indonesia, penghindaran pajak dilakukan oleh perusahaan farmasi, pt kimia farma tbk. manajemen kimia farma melaporkan bahwa laba bersih perusahaan sebesar rp 132 miliar dan laporan keuangan tersebut diaudit oleh hans tuanakotta dan mustofa (htm). namun pada laporan keuangan baru yang disajikan, laba bersih perusahaan hanya sebesar rp 99,56 miliar, dimana laba bersih yang dilaporkan lebih rendah sebesar rp 32,6 miliar (24,7%) dari laba awal yang dilaporkan. atas tindakan penggelembungan atas laporan keuangan per 31 desember 2001 yang dilakukan oleh pt kimia farma, maka perusahaan tersebut diwajibkan membayar rp 1.000.000.000 (satu miliar rupiah) ke kas negara. manipulasi laporan keuangan yang dilakukan oleh pt kimia farma tbk akan berpengaruh terhadap beban pajak yang akan dibayarkan. (bisnis.tempo.co : 2003). fenomena financial distress juga sering terjadi di indonesia, dimana pada tahun 2015 bursa efek indonesia (bei) melakukan delisting pada 3 perusahaan, yaitu pt davomas abadi, tbk (davo), pt bank ekonomi raharja, tbk (baek), dan pt unitex, tbk (untx). pada kasus pt davo, bei melakukan delisting paksa karena keberlangsungan usaha yang mengkhawatirkan dan pencarian alamat perusahaan yang tidak jelas, sehingga pt davo di delisting pada januari 2015. untuk kasus pt untx yang di delisting pada desember 2015 dikarenakan kerugian operasional yang dialami oleh perusahaan dalam beberapa tahun terakhir yang mengakibatkan ekuitas dalam neraca menjadi negatif dan tidak lagi dapat membagikan deviden pada pemegang saham. mailto:%20katrinavalensia90@gmail.com mailto:siti_kh@stie-mdp.ac.id jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 49 berbagai penelitian tentang profitabilitas, financial distress, dewan komisaris independen, dan komite audit terhadap nilai perusahaan telah banyak dilakukan oleh beberapa penulis dengan hasil yang berbeda-beda. namun untuk penelitian dengan variabel financial distress terhadap nilai perusahaan masih sedikit dilakukan. penelitian yang dilakukan oleh pratiwi (2015) menghasilkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan. sedangkan menurut putri (2017), profitabilitas tidak berpengaruh terhadap nilai perusahaan. penelitian yang dilakukan oleh wati (2017) dan wardoyo (2013) menghasilkan bahwa komite audit dan dewan komisaris independen tidak berpengaruh terhadap nilai perusahaan. sedangkan menurut siallagan dan machfoedz (2006), komite audit dan dewan komisaris independen suatu perusahaan berpengaruh terhadap nilai perusahaan. penelitian yang dilakukan oleh tamarani (2015) menghasilkan bahwa financial distress berpengaruh tidak signifikan terhadap nilai perusahaan. sedangkan menurut ailando (2011), financial distress berpengaruh terhadap nilai perusahaan. hasil yang berbeda juga terjadi pada penelitian mengenai profitabilitas, financial distress, dewan komisaris independen dan komite auditterhadap tax avoidance. penelitian putri dan chariri (2017) menghasilkan bahwa financial distress berpengaruh signifikan terhadap praktik tax avoidance. sedangkan cg yang diproksikan dengan komisaris independen, komite audit, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap praktik tax avoidance. sedangkan menurut penelitian yang dilakukan oleh yunanto (2017) menghasilkan bahwa financial distress tidak berpengaruh terhadap tax avoidance dan komisaris independen serta komite audit memiliki pengaruh terhadap tax avoidance. untuk variabel profitabilitas yang diteliti oleh cahyono dkk (2016) menghasilkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance. sedangkan menurut laily (2017) menyatakan bahwa profitabilitas dengan proksi return on asset (roa) berpengaruh terhadap tax avoidance. untuk penelitian mengenai tax avoidance terhadap nilai perusahaan juga telah banyak dilakukan. menurut verawaty, dkk (2017) yang meneliti pengaruh intellectual capital, earnings management, tax avoidance terhadap nilai perusahaan dengan gcg sebagai pemoderasi menghasilkan secara parsial bahwa variabel tax avoidance tidak memiliki pengaruh terhadap nilai perusahaan. namun berbeda dengan penelitian jonathan, dkk (2016) yang meneliti tentang pengaruh tax avoidance terhadap nilai perusahaan dengan profitabilitas sebagai variabel pemoderasi menghasilkan tax avoidance berpengaruh positif terhadap nilai perusahaan. penelitian ini dilakukan pada perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia (bei) periode 2014-2017. perusahaan industri barang konsumsi dipilih karena perusahaan ini memiliki pangsa pasar yang luas dan merupakan penyokong kebutuhan masyarakat. selain itu, perusahaan sektor industri barang konsumsi merupakan perusahaan yang membutuhkan dana atau modal yang besar untuk proses produksinya sehingga rentan mengalami kesulitan keuangan (financial distress) dan terdapat kasus penghindaran pajak yang melibatkan perusahaan industri barang konsumsi. rumusan masalah 1. bagaimana pengaruh profitabilitas, financial distress, dewan komisaris independen, dan komite audit terhadap nilai perusahaan. 2. bagaimana pengaruh profitabilitas, financial distress, dewan komisaris independen, dan komite audit terhadap tax avoidance. 3. bagaimana pengaruh profitabilitas, financial distress, dewan komisaris independendan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance. pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance katrina valensia dan, siti khairani 50 tujuan penelitian 1. untuk mengetahui dan menganalisis pengaruh profitabilitas, financial distress, dewan komisaris independen, dan komite audit terhadap nilai perusahaan. 2. untuk mengetahui dan menganalisis pengaruh profitabilitas, financial distress, dewan komisaris independen, dan komite audit terhadap tax avoidance . 3. untuk mengetahui dan menganalisis pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance. kerangka teoritis dan hipotesis teori agensi (agency theory) teori keagenan (agency theory) merupakan kontrak dimana satu orang atau lebih (principal) melibatkan satu orang (agent) untuk melakukan jasa yang menjadi kepentingan principal dalam hal pemisahan dan kontrol perusahaan (jensen dan meckling, 1976). inti dari hubungan keagenan ini adalah untuk memisahkan fungsi antara kepemilikan investor dan pengendalian di pihak manajemen. adanya pemisahan fungsi tersebut sering kali membuat manajemen melakukan tindakan yang tidak sesuai dengan keinginan principal, sehingga menimbulkan konflik keagenan (agency conflict). konflik keagenan terjadi antara pemerintah dan perusahaan. pemerintah selaku principal menuntut perusahaan untuk menjalankan kewajibannya dalam membayar pajak. namun perusahaan selaku agent cenderung melakukan tindakan yang merugikan pemerintah dengan cara melakukan penghindaran pajak. teori sinyal (signalling theory) teori sinyal menjelaskan tentang bagaimana perusahaan memberikan atau menyajikan informasi mengenai kegiatan serta laporan keuangan perusahaan kepada pihak luar atau bagi pengguna informasi lain. pentingnya penyajian informasi perusahaan kepada pihak eksternal didorong karena adanya asimetri informasi kepada pihak eksternal perusahaan. untuk mengurangi asimetri informasi terhadap pihak eksternal, maka perusahaan harus mengungkapkan semua informasi yang ada di dalam perusahaan, baik informasi keuangan maupun non keuangan. seperti halnya dengan informasi laba perusahaan serta keberlangsungan perusahaan. apabila perusahaan menyajikan informasi terkait roa dan financial distress maka saat investor melihat laporan keuangan perusahaan, investor tidak merasa dibohongi. investor dapat memilih perusahaan mana yang cocok dan pantas untuk dijadikan tempat berinvestasi. selain itu, dengan adanya kehadiran dewan komisaris independen dan komite audit dalam suatu perusahaan, investor akan merasa haknya di jamin oleh perusahaan. strategi perusahaan yang dibuat akan lebih terarah dan laporan keuangan perusahaan akan menyajikan informasi yang sebenarnya, sehingga dapat meminimalisir terjadinya asimetri informasi dalam perusahaan yang dapat memaksimalkan nilai perusahaan itu sendiri. dalam teori, profitabilitas berhubungan positif dengan nilai perusahaan. semakin tinggi profitabilitas suatu perusahaan maka nilai perusahaan juga akan tinggi. sebaliknya, jika profitabilitas rendah maka nilai perusahaan juga akan ikut menjadi rendah. semakin baik perusahaan membayar return kepada pemegang saham, maka akan meningkatkan nilai perusahaan. h1: profitabilitas berpengaruh terhadap nilai perusahaan. financial distress dan nilai perusahaan financial distress merupakan kondisi dimana perusahaan mengalami kesulitan keuangan atau akan mengalami kebangkrutan terjadinya kesulitan keuangan dalam suatu perusahaan akan mengakibatkan turunnya nilai perusahaan tersebut. investor akan segera menarik dana dari jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 51 saham yang ditanamkan di perusahaan yang terindikasi mengalami kesulitan keuangan. berdasarkan uraian tersebut, maka hipotesis yang dapat dirumuskan, yaitu: h2: financial distress berpengaruh terhadap nilai perusahaan. dewan komisaris independen dan nilai perusahaan. dewan komisaris independen memegang peranan penting dalam perusahaan, terutama dalam pelaksanaan mekanismie corporate governance. semakin banyak dewan komisaris independen dalam suatu perusahaan maka akan meningkatkan nilai perusahaan, karena kinerja manajemen diawasi oleh dewan komisaris independen. berdasarkan uraian tersebut, maka hipotesis yang dapat dirumuskan yaitu: h3:dewan komisaris independen berpengaruh terhadap nilai perusahaan. komite audit dan nilai perusahaan komite audit dibentuk untuk membantu dewan komisaris dalam rangka peningkatkan kualitas laporan keuangan. dengan adanya komite audit, diharapkan dapat mengurangi konflik agensi sehingga laporan keuangan yang disampaikan kepada pihak-pihak yang berkepentingan dapat dipercaya sehingga dapat meningkatkan nilai perusahaan. berdasarkan uraian tersebut, maka hipotesis yang dapat dirumuskan, yaitu: h4: komite audit berpengaruh terhadap nilai perusahaan. tax avoidance dan nilai perusahaan tax avoidance merupakan usaha yang dilakukan oleh manajemen perusahaan untuk mengurangi jumlah beban pajak yang dibayarkan dengan cara memanfaatkan celah dalam peraturan perundang-undangan yang berlaku. penghindaran pajak dilakukan untuk meningkatkan nilai perusahaan, sehingga kinerja manajemen dapat terlihat baik dimata investor. berdasarkan uraian tersebut, maka hipotesis yang dapat dirumuskan, yaitu: h5: tax avoidance berpengaruh terhadap nilai perusahaan. profitabilitas dan tax avoidance tindakan penghindaran pajak yang dilakukan oleh perusahaan tentu ada kaitannya dengan profitabilitas yang dimiliki oleh perusahaan, karena profitabilitas merupakan salah satu alat ukur untuk kinerja perusahaan. h6: profitabilitasberpengaruh terhadap tax avoidance financial distress dan tax avoidance financial distress terjadi karena kinerja perusahaan yang buruk. perusahaan yang mengalami financial ditress akan segera mengambil tindakan untuk merespon kejadian tersebut, tindakan yang diambil perusahaan dapat berupa pemberhentian operasi atau pabrik, pengurangan jumlah produksi, bahkan bisa melakukan tax avoidance. h7: financial distress berpengaruh terhadap tax avoidance. dewan komisaris independen dan tax avoidance dengan semakin banyaknya jumlah dewan komisaris independen maka dapat meminimalkan tindakan penghindaran pajak (tax avoidance). berdasarkan uraian tersebut, maka hipotesis dapat dirumuskan, yaitu: h8: dewan komisaris independen berpengaruh terhadap tax avoidance komite audit terhadap tax avoidance semakin banyaknya pengawasan yang dilakukan terhadap manajemen perusahaan akan menjamin bahwa manajemen tidak melakukan tindakan yang melanggar aturan, seperti pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance katrina valensia dan, siti khairani 52 melakukan tindakan penghindaran pajak. berdasarkan uraian tersebut, maka hipotesis yang dapat dirumuskan, yaitu: h9: komite audit berpengaruh terhadap tax avoidance profitabilitas dan nilai perusahaan dimediasi oleh tax avoidance menurut subagiastra, dkk (2016), jika profitabilitas perusahaan tinggi, perusahaan cenderung jujur dalam melaksanakan pembayaran pajaknya sehingga tidak melakukan penghindaran pajak. hal ini dikarenakan perusahaan dapat menggunakan labanya dengan baik dan mampu melakukan manajemen pajak dengan baik dan matang. berdasarkan uraian tersebut maka hipotesis yang dapat dirumuskan, yaitu: h10: tax avoidance memediasi hubungan profitabilitas terhadap nilai perusahaan. financial distress dan nilai perusahaan dimediasi oleh tax avoidance perusahaan yang mengalami kesulitan keuangan cenderung akan mempertahankan kredibilitasnya dimata investor, salah satunya dengan cara melakukan tindakan penghindaran pajak. dengan memanipulasi laporan keuangannya termasuk kebijakan perpajakan dapat membuat investor percaya bahwa perusahaan masih dapat melunasi hutangnya pada kreditor. berdasarkan uraian tersebut, maka hipotesis yang dapat dirumuskan, yaitu: h11: tax avoidance memediasi hubungan financial distress terhadap nilai perusahaan. dewan komisaris independen terhadap nilai perusahaan dimediasi oleh tax avoidance penelitian yang dilakukan oleh subagiastra, dkk (2016) adanya dewan komisaris independen dalam perusahaan membantu investor untuk mengendalikan perusahaan sehingga manajemen perusahaan tidak melakukan tindakan oportunistik yang akan merugikan investor. apabila investor sudah merasa haknya dijamin oleh perusahaan maka investor akan terus menanamkan sahamnya pada perusahaan tersebut, yang nantinya akan meningkatkan nilai perusahaan itu sendiri. h12: tax avoidance memediasi hubungan dewan komisaris independen terhadap nilai perusahaan. pengaruh komite audit dan nilai perusahaan dimediasi oleh tax avoidance dengan adanya komite audit juga akan membuat laporan keuangan bebas dari kemungkinan menajamen untuk melakukan kecurangan seperti tindakan penghindaran pajak. selain itu komite audit dapat membantu memonitoring mekanisme yang dapat memperbaiki kualitas informasi dan manajemen perusahaan sehingga otomatis akan meningkatkan nilai perusahaan. berdasarkan uraian tersebut, maka hipotesis yang dapat dirumuskan, yaitu: h13: tax avoidance memediasi hubungan komite audit terhadap nilai perusahaan. kerangka pemikiran berdasarkan masalah yang diangkat dan tinjauan pustaka yang telah dijelaskan sebelumnya, maka kerangka pemikiran dapat digambarkan pada gambar berikut: jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 53 gambar 2.1 kerangka pemikiran metode penelitian jenis penelitian yang akan digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif untuk mengetahui hubungan antara profitabilitas, financial distress, dewan komisaris independen dan komite terhadap nilai perusahaan dimediasi oleh tax avoidance.subjek dan objek merupakan hal yang saling berkaitan satu sama lain. subjek dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2014-2017. teknik pengambilan sampel menurut suharsimi arikunto (2006, h.130), populasi adalah keseluruhan objek penelitian. populasi dalam penelitian ini berjumlah 48 perusahaan. untuk sampel penelitian menggunakan teknik purposive sampling. menurut sugiyono (2016, h.78), purposive sampling adalah teknik penentuan sampel berdasarkan pertimbangan tertentu yang telah ditetapkan oleh peneliti. kriteria-kriteria tersebut terdiri dari: 1. perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2014-2017. 2. melaporkan laporan keuangan tahunan secara berturut-turut selama periode 2014-2017. 3. perusahaan yang tidak mengalami delisting selama periode 2014-2017. 4. perusahaan manufaktur sektor industri barang konsumsi yang tidak mengalami kerugian pada periode 2014-2017. dari kriteria di atas maka jumlah sampel yang dapat digunakan dalam penelitian adalah sebagai berikut: tabel 3.1. pemilihan sampel penelitian no keterangan jumlah 1. perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia selama periode 2014-2017. 48 2. perusahaan yang tidak melaporkan laporan keuangan tahunan berturut-turut selama periode 2014-2017 di bursa efek indonesia. (12) 3. perusahaan yang delisting selama periode 2014-2017. (2) 4. perusahaan sektor industri barang konsumsi yang mengalami kerugian pada periode 2014-2017. (11) jumlah sampel 23 pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance katrina valensia dan, siti khairani 54 teknik pengumpulan data teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi dan studi literatur. metode ini dilakukan dengan cara mengumpulkan data yang bersumber dari laporan tahunan di bursa efek indonesia periode 2014-2017. teknik analisis data penelitian ini menggunakan teknik analisis jalur atau yang sering disebut dengan path analysis dengan menggunakan aplikasi ibm spss® statistics versi 23. pengujian path analysis menggunakan persamaan regresi dengan menggunakan metode causal step. untuk menentukan pengaruh mediasi, keputusan yang diambil adalah sebagai berikut (khairani dan fernando, 2017 serta suliyanto, 2011 h.178): 1. jika nilai koefisien signifikan a dan b < 0,05 maka m mampu memberikan mediasi. 2. jika nilai koefisien signifikan c' < 0,05 maka dapat disimpulkan m memediasi secara parsial (partial mediation). 3. jika nilai koefisien signifikan c' > 0,05 maka dapat disimpulkan m memediasi secara penuh (full mediation). analisis regresi linear berganda analisis regresi berganda digunakan untuk memprediksi satu variabel tergantung berdasarkan dua atau lebih variabel bebas. selain itu, analisis regresi digunakan untuk menunjukkan arah hubungan antara variabel bebas dengan variabel tergantungnya (suliyanto, 2011 h.149). berikut persamaan analisis jalur dalam penelitian ini, yaitu: m =  + 1x1 + 2x2 +3x3 + 4x4 + e1 y =  + 1x1 + 2x2 +3x3 + 4x4 + 5m+ e2 keterangan: y: nilai perusahaan m: tax avoidance x1: profitabilitas x2: financial distress x3: dewan komisaris independen x4: komite audit 1 4 : koefisien regresi  : konstanta e1 & e2 : error hasil dan pembahasan populasi dalam penelitian berjumlah 48 perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2014-2017 dengan jumlah sampel sebanyak 23 perusahaan. hasil penelitian uji asumsi klasik tabel 4.1. hasil uji asumsi klasik variabel hasil persyaratan keterangan persamaan 1 persamaan 2 normalitas c2hitung = 57,35 c2hitung = 14,92 c 2 hitung < c 2 tabel distribusi normal jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 55 variabel hasil persyaratan keterangan persamaan 1 persamaan 2 linearitas c2hitung = 0,022 c2hitung = 0,029 sig (α) = 0,05 linearitas terpenuhi multikolinearitas tol = 0.234 vif = 4,270 tol = 0.234 vif = 4,270 tol > 0.10 vif < 10 tidak terjadi multikolinearitas autokorelasi dw = 0,656 dw = 1,281 dw diantara -2 sampai +2, tidak terjadi autokorelasi heterokedastisitas 0,216 0,530 sig > 0,05 tidak terjadi heterokedastisitas sumber : data primer diolah, 2018 uji hipotesis uji statistik t (parsial) tabel 4.2. hasil uji statistik t (parsial) variabel persamaan 1 t sig keterangan ln_roa 4.442 .000 h1 diterima ln_fd 2.931 .004 h2 diterima ln_dki 2.787 .007 h3 diterima ln_ka 1.305 .195 h4 ditolak etr 2.606 .011 h5 diterima variabel persamaan 2 ln_roa -3.151 .002 h6 diterima ln_fd .746 .458 h7 ditolak ln_dki 1.313 .193 h8 ditolak ln_ka -3.197 .002 h9 diterima sumber : data primer diolah, 2018 berdasarkan tabel tersebut menunjukkan hasil output uji t pada persamaan i adalah sebagai berikut: 1. variabel profitabilitas (x1) memiliki thitung sebesar 4,442> ttabel sebesar 1,9893dan signifikansi 0,000 < 0,05. hal ini menunjukkan bahwa h1 diterima, sehingga dapat disimpulkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. 2. variabel financial distress (x2) memiliki thitung sebesar 2,931>ttabel sebesar 1,9893 dan signifikansi 0,004 < 0,05. hal ini menunjukkan bahwa h2 diterima, sehingga dapat disimpulkan bahwa financial distress berpengaruh positif signifikan terhadap nilai perusahaan. 3. variabel dewan komisaris independen (x3) memiliki thitung sebesar 2,787 >ttabel sebesar 1,9893 dan signifikansi 0,007 < 0,05. hal ini menunjukkan bahwa h3 diterima, sehingga dapat disimpulkan bahwa dewan komisaris independen berpengaruh positif signifikan terhadap nilai perusahaan. pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance katrina valensia dan, siti khairani 56 4. variabel komite audit (x4) memiliki thitung sebesar 1,305 < ttabel sebesar 1,9893 dan signifikansi 0,195 > 0,05. hal ini menunjukkan bahwa h4 ditolak, sehingga dapat disimpulkan bahwa komite audit tidak berpengaruh terhadap nilai perusahaan. 5. variabel tax avoidance (m) memiliki thitung sebesar 2,606 > ttabel sebesar 1,9893 dan signifikansi 0,011 < 0,05. hal ini menunjukkan bahwa h5 diterima, sehingga dapat disimpulkan bahwa tax avoidance berpengaruh positif signifikan terhadap nilai perusahaan. berdasarkan hasil output uji t pada persamaan ii adalah sebagai berikut: 1. variabel profitabilitas (x1) memiliki thitung sebesar -3,151 <ttabel sebesar -1,98761 dan signifikan 0,002 < 0,05. hal ini menunjukkan bahwa h6 diterima, sehingga dapat disimpulkan bahwa profitabilitas berpengaruh negatif signifikan terhadap tax avoidance. 2. variabel financial distress (x2) memiliki thitung sebesar 0,746 <ttabel sebesar 1,98761 dan signifikansi 0,458 > 0,05. hal ini menunjukkan bahwa h7 ditolak, sehingga dapat disimpulkan bahwa financial distress tidak berpengaruh terhadap tax avoidance. 3. variabel dewan komisaris independen (x3) memiliki thitung sebesar -1,313 >ttabel sebesar -1,98761 dan signifikansi 0,193 > 0,05. hal ini menunjukkan bahwa h8 ditolak, sehingga dapat disimpulkan bahwa dewan komisaris independen tidak berpengaruh terhadap tax avoidance. 4. variabel komite audit (x4) memiliki thitung sebesar -3,197<ttabel sebesar -1,98761 dan signifikansi 0,002 < 0,05. hal ini menunjukkan bahwa h9 diterima, sehingga dapat disimpulkan bahwa komite audit berpengaruh negatif signifikan terhadap tax avoidance. uji statistik f (simultan) tabel 4.3 hasil uji f (simultan) persamaan i dan ii model persamaan i persamaan ii f sig. f sig. 1 regression 45.655 .000b 7.476 .000b residual total sumber: data spss diolah penulis, 2018. berdasarkan tabel 4.3, menunjukkan hasil uji fhitung dari persamaan i sebesar 45,655 sedangkan nilai ftabel sebesar 2,32 sehingga fhitung > ftabel dan signifikansi 0,000 < 0,05. hal ini menunjukkan bahwa variabel profitabilitas, financial distress¸dewan komisaris independen, komite audit dan tax avoidance secara bersama-sama (simultan) mempengaruhi nilai perusahaan. berdasarkan tabel 4.7, menunjukkan hasil uji fhitung dari persamaan ii sebesar 7,476 sedangkan nilai ftabel sebesar 2,48 sehingga fhitung > ftabel dan signifikansi 0,001 < 0,05. hal ini menunjukkan bahwa variabel profitabilitas, financial distress¸dewan komisaris independen, dan komite audit secara bersama-sama (simultan) mempengaruhi tax avoidance. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 57 uji koefisien determinasi (r2) tabel 4.4 hasil uji koefisien determinasi (r2) persamaan i dan ii model r r square adjusted r square std. error of the estimate 1 .852a .726 .710 .63800 2 .506a .256 .222 .04777 sumber: data spss diolah penulis, 2018. berdasarkan tabel tersebut dapat dilihat nilai adjusted r square pada persamaan i sebesar 0,710. hal ini menunjukkan bahwa variabel profitabilitas, financial distress, dewan komisaris independen, komite audit, dan tax avoidance mampu menjelaskan variasi variabel nilai perusahaan sebesar 0,710 atau 71%. sedangkan sisanya sebesar 0,290 atau 29% dipengaruhi oleh variabel atau faktor lain yang tidak diteliti dalam penelitian ini. dilihat nilai adjusted r square pada persamaan ii sebesar 0,222. hal ini menunjukkan bahwa variabel profitabilitas, financial distress, dewan komisaris independen dan komite audit mampu menjelaskan variasi variabel tax avoidance sebesar 0,222 atau 22,2%. sedangkan sisanya sebesar 0,778 atau 77,8% dipengaruhi oleh variabel atau faktor lain yang tidak diteliti dalam penelitian ini. analisis regresi linear berganda tabel 4.5. hasil analisis regresi linear berganda persamaan i dan ii berdasarkan tabel 4.5 diatas, persamaan regresi untuk variabel nilai perusahaan(persamaan i) dan variabel tax avoidamce (persamaan ii) dalam penelitian ini adalah sebagai berikut: y = -3,804 + 0,731x1 + 0,422x2 + 0,938x3 + 1,296x4 +3,732m + e m = 0,286 – 0,037x1 + 0,008x2 + 0,033x3 – 0,225x4 + e model unstandardized coefficients model unstandardized coefficients b std. error b std. error 1 (constant) -3.804 1.849 2 (constant) .286 .135 ln_roa .731 .165 ln_roa -.037 .012 ln_fd .422 .144 ln_fd .008 .011 ln_dki .938 .337 ln_dki .033 .025 ln_ka 1.296 .993 ln_ka -.225 .070 etr 3.732 1.432 pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance katrina valensia dan, siti khairani 58 uji deteksi pengaruh mediasi (intervening) gambar 4.1. path analysis x1 terhadap y dengan mediasi m berdasarkan hasil di atas, menunjukkan nilai signifikan a sebesar 0,000 dan signfikan b sebesar 0,000 sehingga dapat disimpulkan bahwa sig a dan sig b < 0,05. maka tax avoidance mampu memediasi hubungan antara profitabilitas dan nilai perusahaan. jika dilihat dari nilai signifikan c' sebesar 0,000 < 0,05 maka dapat disimpulkan bahwa analisis jalur bersifat parsial. gambar 4.2. path analysis x2 terhadap y dengan mediasi m berdasarkan hasil di atas, menunjukkan nilai signifikan a sebesar 0,007 dan signfikan b sebesar 0,252 sehingga dapat disimpulkan bahwa sig a < 0,05 dan sig b > 0,05, maka tax avoidance tidak mampu memediasi hubungan antara financial distress dan nilai perusahaan, meskipun dilihat dari nilai signifikan c' sebesar 0,000 < 0,05 maka dapat disimpulkan bahwa pada model tidak terjadi mediasi (unmediation). gambar 4.3. path analysis x3 terhadap y dengan mediasi m berdasarkan hasil di atas, menunjukkan nilai signifikan a sebesar 0,677 dan signfikan b sebesar 0,178 sehingga dapat disimpulkan bahwa sig a dan sig b > 0,05, maka tax avoidance tidak mampu memediasi hubungan antara dewan komisaris independen dan nilai perusahaan, meskipun dilihat dari nilai signifikan c' sebesar 0,000 < 0,05 maka dapat disimpulkan bahwa pada model tidak terjadi mediasi (unmediation). profitabilitas (x1) nilai perusahaan(y) tax avoidance (m) c = 0,000 c' = 0,000 a = 0,000 b = 0,006 financial distress(x2) nilai perusahaan(y) tax avoidance (m) c = 0,000 c' = 0,000 a = 0,007 b = 0,252 dewan komisaris independen(x3) nilai perusahaan(y) tax avoidance (m) c = 0,000 c' = 0,000 a = 0,677 b = 0,178 jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 59 gambar 4.4path analysis x2 terhadap y dengan mediasi m berdasarkan hasil di atas, menunjukkan nilai signifikan a sebesar 0,007 dan signifikan b sebesar 0,129 sehingga dapat disimpulkan bahwa sig a dan sig b > 0,05, maka tax avoidance tidak mampu memediasi hubungan antara komite audit dan nilai perusahaan, meskipun dilihat dari nilai signifikan c' sebesar 0,455 > 0,05 maka dapat disimpulkan bahwa pada model tidak terjadi mediasi (unmediation). pembahasan berdasarkan dari pengujianpath analysis dengan metode causal step yang telah dilakukan menghasilkan bahwa tax avoidance memediasi hubungan antara profitabilitas dan nilai perusahaan. menurut teori sinyal, perusahaan yang memberikan informasi keuangan yang baik akan memberikan sinyal yang positif untuk para investor. hal ini berarti sinyal positif yang diketahui dan diterima oleh investor dapat membuat investor untuk menanamkan modalnya pada perusahaan tersebut. perusahaan yang memiliki profitabilitas yang tinggi cenderung taat dalam melaporkan dan membayar pajak. hal ini dikarenakan perusahaan mampu melakukan manajemen pajak dengan baik. sedangkan financial distress yang dialami oleh perusahaan tidak serta merta membuat perusahaan melakukan tindakan penghindaran pajak, karena hal itu terlalu berisiko untuk investor dan perusahaan. tidak signifikannya hubungan antara financial distress terhadap tax avoidance dikarenakan financial distress bukan merupakan tolak ukur yang digunakan perusahaan untuk melakukan penghindaran pajak. selain itu keberadaan dewan komisaris independen dan komite audit tidak mempengaruhi tindakan penghindaran pajak yang dilakukan oleh perusahaan, karena keberadaan dewan komisaris independen dalam suatu perusahaan hanya sebatas formalitas saja. perusahaan membentuk dewan komisaris independen dengan tujuan untuk menjamin hak investor. namun pada kenyataanya perusahaan tetap melakukan penghindaran pajak. penutup berdasarkan penelitian yang telah dilakukan, hasil penelitian ini adalah sebagai berikut: 1. profitabilitas berpengaruh terhadap nilai perusahaan. 2. financial distress berpengaruh terhadap nilai perusahaan. 3. dewan komisaris independen berpengaruh terhadap nilai perusahaan. 4. komite audit tidak berpengaruh terhadap nilai perusahaan. 5. tax avoidance berpengaruh terhadap nilai perusahaan. 6. profitabilitas berpengaruh terhadap tax avoidance. komite audit (x4) nilai perusahaan(y) tax avoidance (m) c = 0,739 c' = 0,455 a = 0,007 b = 0,129 pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance katrina valensia dan, siti khairani 60 7. financial distress tidak berpengaruh terhadap tax avoidance. 8. dewan komisaris independen tidak berpengaruh terhadap tax avoidance. 9. komite audit berpengaruh terhadap tax avoidance. 10. path analysis dengan metode causal step menujukkan variabel tax avoidance memediasi secara parsial hubungan antara pengaruh profitabilitas terhadap nilai perusahaan. 11. pengujian path analysis dengan metode causal step menujukkan variabel tax avoidance (m) tidak dapat memediasi hubungan antara pengaruh financial distress terhadap nilai perusahaan. 12. pengujian path analysis dengan metode causal step menujukkan variabel tax avoidance (m) tidak dapat memediasi hubungan antara pengaruh dewan komisaris independen terhadap nilai perusahaan. 13. pengujian path analysis dengan metode causal step menujukkan variabel tax avoidance (m) tidak dapat memediasi hubungan antara pengaruh komite audit terhadap nilai perusahaan. penutup simpulan hasil penelitian ini menemukan profitabilitas, financial distress, dewan komisaris independen dan tax avoidance berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan. selain itu, profitabilitas dan komite audit berpengaruh negatif signifikan terhadap tax avoidance, sedangkan financial distress dan dewan komisaris independen tidak berpengaruh terhadap tax avoidance. hasil penelitian ini juga menunjukkan bahwa tax avoidance dapat memediasi secara parsial hubungan antara profitabilitas terhadap nilai perusahaan. namun tax avoidance tidak dapat memediasi hubungan antara financial distress, dewan komisaris independen, serta komite audit terhadap nilai perusahaan. saran dari hasil penelitian yang dilakukan, adapun saran yang dapat peneliti berikan untuk penelitian selanjutnya adalah sebagai berikut: 1. bagi perusahaan, sebaiknya perusahaan dapat menyadari dampak buruk yang ditimbulkan dari melakukan tindakan penghindaran pajak yang dapat mempengaruhi nilai perusahaan serta perusahaan perlu memperhatikan tingkat keuangan yang ada karena dapat mempengaruhi nilai perusahaan itu sendiri. 2. bagi direktorat jendral pajak (djp), sebaiknya mengevaluasi atau meninjau kembali kebijakan dan peraturan perpajakan yang berlaku untuk meminimalkan atau mencegah perusahaan melakukan tindakan penghindaran pajak yang dapat merugikan negara. 3. bagi investor, sebaiknya memperhatikan faktor-faktor yang dapat mempengaruhi perusahaan untuk melakukan tindakan penghindaran pajak, serta lebih berhati-hati dalam mengambil keputusan dalam berinvestasi agar terhindar dari risiko kerugian 4. bagi peneliti selanjutnya yang akan meneliti dengan topik yang sama, sebaiknya mengembangkan model penelitian dengan menggunakan objek penelitian yang berbeda dan lebih kompleks, menggunakan teori-teori pendukung lainnya, serta menambahkan jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 47-62 61 variabel atau faktor lain yang belum diteliti agar dapat memaksimalkan penelitian yang telah dibuat. daftar pustaka algifari. 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(2017, 5 desember). sebelum gucci, 5 perusahaan ini pernah ketahuan menghindari pajak. diakses 11 mei 2018. http:// kumparan.com. suliyanto. (2011). ekonometrika terapan: teori & aplikasi dengan spss. yogyakarta: andi. syahrul, yura. (2003, 8 desember). bapepam: kasus kimia farma merupakan tindak pidana. diakses 3 mei 2018. https:// bisnis.tempo.co. tamarani, liza. (2015). pengaruh good corporate governance indeks dan financial distress terhadap nilai perusahaan dengan kinerja perusahaan sebagai variabel intervening (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) periode 2009-2012). jom fekom , 2, 1-15. tarihoran, anita. (2016). pengaruh penghindaran pajak dan leverage terhadap nilai perusahaan dengan transparansi perusahaan sebagai variabel moderasi. jurnal wira ekonomi mikroskill, 6 2) , 149-164. verawaty. citra, indah, m dan setri, ayu lastari. (2017). pengaruh intellectual capital, earnings management, tax avoidance terhadap nilai perusahan dengan gcg sebagai pemoderasi. jurnal ilmiah mbia ,16 (2) , 79-94. yuliastary, e. c., dan wirakusuma, m. g. (2015). analisis financial distress dengan meotde z-score. e-jurnal akuntansi universitas udayana, 6(3), 379-389. yunanto, fajar. 2017. analisis pengaruh financial distress, komiasris independen dan struktur kepemilikan terhadao agresivitas pajak. skripsi s1. universitas diponegoro. diakses 2 agustus 2018. http://i eprints.undip.ac.id. www.britama.com www.idx.co.id. www.sahamok.com. http://www.britama.com/ http://www.idx.co.id/ http://www.sahamok.com/ jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 1-16 1 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.1.1-16 vol. 9, no.1 2019 hal. 1-16 pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran terhadap nilai perusahaan (studi empiris perusahaan sektor real estate, properti, dan konstruksi bangunan yang terdaftar di bursa efek indonesia tahun 2014-2016) the effect of profitability, liquidity, leverage, dividend policy, and sizes on company value (empirical study of real estate, property and building construction sector companies registered on the indonesia stock exchange 2014-2016) fakhrana oktaviarni, yetty murni, bambang suprayitno program studi akuntansi, fakultas ekonomi dan bisnis universitas pancasila abstract this research aims to empirically examine the effects of profitability, liquidity, leverage, dividend regulation, and company size on company’s firm value. population of this research are companies in real estate, property, and building construction sector that are listed on bursa efek indonesia during 2014-2016. sample is determined by purposive sampling method which result in twenty-two companies involved in this research. type of data used in this research is secondary data that was accessed through www.idx.co.id. method of analysis in this research is multiple regression analysis. result of this research shows that profitability ratio measured by return on assets, liquidity measured by current ratio, dividend regulation represented by dividend payout ratio, and company size measured by natural logarithm of total assets affect company’s firm value, while leverage measured by debt to equity ratio does not have effect on company’s firm value. keywords: firm value; profitability; liquidity; leverage; dividend regulation; company’s size abstrak penelitian ini bertujuan untuk mengetahui secara empiris pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan. populasi dalam penelitian ini adalah perusahaan sektor real estate, properti, dan konstruksi bangunan yang terdaftar di bursa efek indonesia tahun 2014-2016. pengambilan sampel ditentukan dengan menggunakan metode purposive sampling sehingga didapat 22 perusahaan. jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. metode analisis yang digunakan adalah analisis regresi berganda. hasil yang ditunjukkan pada penelitian ini menunjukkan bahwa rasio profitabilitas yang diproksikan dengan return on assets (roa), likuiditas yang diproksikan dengan current ratio (cr), kebijakan dividen yang diproksikan dengan dividend payout ratio (dpr), dan ukuran perusahaan yang diproksikan dengan logaritma natural total aset berpengaruh terhadap nilai perusahaan, sedangankan leverage yang diproksikan dengan debt to equity ratio (der) tidak berpengaruh terhadap nilai perusahaan. kata kunci: nilai perusahaan; profitabilitas; likuiditas; leverage; kebijakan dividen; ukuran perusahaan corresponding first author: fakhrana oktaviarni email addresses for corresponding author: fakhrana1010@gmail.com first submission received: 08th november 2018 revised submission received: 25th march 2019 accepted: 23rd june 2019 https://doi.org/10.33369/j.akuntansi.9.1.1-15 http://www.idx.co.id/ http://www.idx.co.id/ mailto:fakhrana1010@gmail.com pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan fakhrana oktaviarni, yetty murni, bambang suprayitno 2 pendahuluan dalam kegiatan operasionalnya, perusahaan umumnya memiliki tujuan jangka pendek dan jangka panjang. tujuan jangka pendek perusahaan adalah untuk memaksimalkan perolehan laba setiap periode dengan menggunakan sumber daya yang ada secara efektif. adapun tujuan jangka panjang perusahaan adalah untuk mempertahankan kelangsungan usaha dan meningkatkan nilai perusahaan. nilai perusahaan yang tinggi akan meningkatkan kemakmuran bagi para pemegang saham karena nilai perusahaan dapat digambarkan melalui harga saham perusahaan yang bersangkutan. nilai perusahaan diyakini tidak hanya mencerminkan kinerja perusahaan saat ini tetapi juga dapat menggambarkan prospek perusahaan di masa yang akan datang (putra, 2017). perusahaan di sektor real estate, properti, dan konstruksi bangunan selama periode penelitian, yaitu tahun 2014 sampai 2016, merupakan salah satu sektor yang dinilai berkembang sejalan dengan adanya pertumbuhan infrastruktur indonesia. pemerintah indonesia bersama dengan kementerian terkait, badan usaha milik negara/daerah, dan perusahaan swasta tertentu berusaha mengembangkan pembangunan di indonesia. hal ini ditandai dengan adanya kontrak kerjasama baru yang diperoleh perusahaan-perusahaan konstruksi. namun, selama periode tersebut nilai perusahaan sektor real estate, properti, dan konstruksi bangunan yang diindikasikan melalui price book value atau pbv cenderung tidak memperlihatkan kenaikan. hal in ditunjukkan data yang diperoleh dari situs resmi bursa efek indonesia, https://www.idx.co.id tahun 2014 nilai pbv sektor real estate, properti, dan konstruksi bangunan adalah 2,36. pada tahun 2015 turun menjadi 2,04 dan di tahun 2016 turun kembali ke 1,78. dengan demikian dapat diketahui ada faktor-faktor penentu yang dapat mempengaruhi nilai suatu perusahaan. pemegang saham dapat mengetahui kinerja perusahaan dari laporan keuangan yang telah diaudit oleh auditor independen. sesuai dengan pernyataan standar akuntansi keuangan (psak) no. 1 tahun 2015, tujuan dari laporan keuangan adalah memberikan informasi mengenai posisi keuangan, kinerja, dan arus kas dari suatu entitas yang diharapkan dapat bermanfaat bagi pengguna laporan keuangan dalam membuat keputusan ekonomi. para pelaku pasar modal seringkali menggunakan informasi tersebut sebagai tolak ukur atau pedoman dalam melakukan transaksi jual-beli saham suatu perusahaan (mahendra, 2012). kinerja keuangan suatu perusahaan biasanya dinilai dari rasio-rasio keuangan yang mencakup rasio profitabilitas, likuiditas, leverage serta kebijakan dividen, dan ukuran perusahaan. besar kecilnya rasio tersebut dapat digunakan oleh analis atau investor untuk mengambil keputusan dalam melanjutkan atau menghentikan investasinya di perusahaan yang bersangkutan untuk menghindari adanya potensi kerugian apabila terus menerus berinvestasi di perusahaan yang memiliki kinerja keuangan yang buruk. berdasarkan latar belakang yang telah dibahas sebelumnya, maka rumusan masalah yang ingin dijawab melalui penelitian ini adalah: a. apakah profitabilitas berpengaruh terhadap nilai perusahaan? b. apakah likuiditas berpengaruh terhadap nilai perusahaan? c. apakah leverage berpengaruh terhadap nilai perusahaan? d. apakah kebijakan dividen berpengaruh terhadap nilai perusahaan? e. apakah ukuran perusahaan berpengaruh terhadap nilai perusahaan? https://www.idx.co.id/ jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 1-16 3 kajian teori keown, martin, dan petty dalam tirto (2013) menjelaskan bahwa tujuan utama dari keberlangsungan usaha suatu bisnis atau perusahaan adalah menciptakan nilai bagi pemiliknya, yakni bagi para pemegang saham perusahaan tersebut. oleh karena itu, tujuan dari manajer keuangan atau pihak manajemen adalah menciptakan kekayaan bagi para pemegang sahamnya dengan cara mengambil keputusan yang akan memaksimalkan harga saham perusahaan yang ada saat ini. nilai perusahaan berupa harga saham dapat diindikasikan dalam berbagai rasio keuangan. rasio tersebut dapat memberikan gambaran bagi manajemen atas bagaimana penilaian investor terhadap prospek perusahaan di masa yang akan datang. rasio tobin’s q merupakan salah satu rasio yang dapat digunakan dalam mengukur nilai sebuah perusahaan. tobin’s q digunakan untuk merefleksikan kualitas perusahaan secara persepsi terlepas dari kemungkinan kesalahan yang berpotensi tejadi pada saat perhitungannya (damodaran, 2012). morck et al., dan mc conell et al., dalam chandra (2013) menggunakan tobin’s q sebagai pengukuran kinerja perusahaan dengan alasan bahwa dengan tobin’s q maka dapat diketahui nilai pasar perusahaan yang mencerminkan keuntungan masa depan perusahaan seperti laba saat ini. nilai perusahaan dapat dilihat dari harga pasar saham perusahaan. oleh karena itu, penilaian investor terhadap perusahaan sangat mempengaruhi nilai perusahaan yang bersangkutan. penilaian pihak eksternal seperti analis dan investor dapat dilakukan dengan melihat laporan keuangan perusahaan tersebut. untuk lebih mudah menilai kinerja keuangan perusahaan, investor dapat melihat rasiorasio keuangan yang sering digunakan, antara lain profitabilitas, likuiditas, dan leverage. selain itu, investor juga dapat melihat kebijakan dividen dan ukuran perusahaan. penelitian yang telah dilakukan sebelumnya menjelaskan faktor-faktor rasio keuangan, kebijakan dividen, dan ukuran perusahaan dapat mempengaruhi persepsi investor terhadap nilai perusahaan. ross, et al (2012:62) menjelaskan bahwa profitabilitas adalah rasio untuk menilai kemampuan perusahaan dalam mencari keuntungan dan memberikan ukuran tingkat efektivitas manajemen perusahaan. rasio profitabilitas yang umum digunakan antara lain: a. net profit margin, digunakan untuk mengukur seberapa besar laba atau profit yang berhasil diperoleh dari setiap penjualan yang dilakukan. b. asset turnover, rasio ini digunakan untuk mengukur seberapa efisien penggunaan aset dalam menghasilkan pendapatan. c. return on assets, rasio ini digunakan untuk mengukur seberapa efektif perusahaan dalam menghasilkan laba yang berasal dari aset yang dimilikinya. d. return on equity, rasio ini digunakan untuk mengukur kemampuan sebuah perusahaan dalam menghasilkan laba bagi pemegang saham. e. earning per share, rasio ini digunakan untuk mengukur setiap laba bersih yang diperoleh atas setiap lembar saham yang beredar. profitabilitas dan likuiditas yang seimbang harus dapat dicapai oleh sebuah perusahaan. selain menggunakan aset untuk dapat menghasilkan laba, perusahaan juga harus menentukan jumlah aset lancar yang harus terjaga kesediaannya untuk operasional sehari-hari seperti gaji, pembelian bahan baku, dan pajak. ross, et al (2012:22) menjelaskan bahwa kata likuiditas merujuk kepada kecepatan dan kemudahan aset dapat dikonversi menjadi kas. likuiditas pada dasarnya memiliki dua dimensi yaitu kemudahan konversi dan hilangnya nilai. brealey et al (2011:719) menjabarkan rasio likuiditas yang umum digunakan perusahaan antara lain: a. net working capital to assets ratio, yaitu rasio antara selisih antara aset lancar dengan kewajiban lancar dan total asset. pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan fakhrana oktaviarni, yetty murni, bambang suprayitno 4 b. quick (acid-test) ratio, rasio ini digunakan untuk mengukur kemampuan aset lancar selain persediaan dan komponen aset yang kurang lancar lainnya dalam memenuhi kewajiban jangka pendek perusahaan. c. cash ratio, rasio ini digunakan untuk mengukur likuiditas dari aset lancar yang benarbenar siap dicairkan yaitu kas dan surat berharga jangka pendek. d. current ratio, rasio ini digunakan untuk mengukur kemampuan sebuah perusahaan dalam melunasi kewajiban jangka pendek menggunakan seluruh aset jangka pendeknya. tingkat likuiditas perusahaan seringkali membatasi penggunaan yang optimal dari utang bagi sebuah perusahaan. akan tetapi, penggunaan utang dan aset lancar dapat saling menggantikan pada saat perusahaan mengalami kekurangan kas. leverage secara bahasa berarti utang. dalam manajemen keuangan, leverage merupakan tingkat penggunaan aset dan sumber dana oleh perusahaan yang memiliki biaya tetap agar perusahaan mampu meningkatkan keuntungan potensial pemegang saham. perusahaan yang tidak memiliki leverage artinya menggunakan modal sendiri 100% dalam kegiatan operasional dan investasi (marsha, 2013). leverage dapat dibagi menjadi dua jenis yaitu operating leverage/leverage operasi. leverage jenis ini timbul pada saat perusahaan menggunakan biaya tetap pada produksi dengan memperhatikan jumlah biaya tersebut dari biaya variabel untuk menghasilkan mutu pada output. sebuah bisnis dengan operating leverage yang tinggi didefinisikan sebagai sebuah bisnis dengan biaya tetap yang tinggi. financial leverage/leverage keuangan, merupakan penggunan dana untuk perusahaan dalam pengembalian perjanjian untuk membayar sebuah return tetap atas penggunaan dana utang atau saham preferen dari keuangan yang memiliki beban tetap dengan harapan bahwa akan memberikan tambahan keuntungan bagi perusahaan. brealey, et al (2011:716) menjelaskan beberapa rasio leverage yang umum digunakan antara lain: a. debt to equity ratio, rasio ini digunakan untuk mengukur komposisi pendanaan perusahaan apakah berasal dari utang jangka panjang atau dari modal sendiri. b. times-interest-earned ratio, yaitu rasio yang mengukur mengukur seberapa jauh bunga obligasi dapat ditutupi dari laba. c. cash coverage ratio, rasio ini menggunakan depresiasi aset tetap dalam mengukur kemampuan perusahaan dalam menutupi pembayaran bunga karena dalam laporan laba rugi beban depresiasi akan mengurangi laba suatu perusahaan walaupun tidak ada kas yang keluar. selain rasio-rasio keuangan, kebijakan dividen juga dapat mempegaruhi penilaian investor terhadap perusahaan. dividen merupakan pembagian laba yang diperoleh perusahaan kepada para pemegang saham sebuah perusahaan. dividen dari segi bentuk dibagi menjadi dua bentuk yaitu dividen yang dibagikan dalam bentuk kas dan saham. dividen dalam bentuk kas bersifat mengurangi saldo laba (retained earnings) perusahaan. perusahaan cenderung akan membagikan dividen dalam bentuk kas jika tidak ada suatu proyek atau investasi yang dinilai berpotensi untuk meningkatkan return dan nilai perusahaan. dividen dalam bentuk saham bersifat meningkatkan jumlah saham beredar dan mengurangi harga per saham yang dimiliki perusahaan. dividen dari segi waktu pembayaran dibedakan menjadi dividen reguler (dividend reguler) yaitu dividen yang dibayarkan dalam jangka waktu yang teratur dan dividen spesial (special dividend) yaitu dividen yang dibagikan di waktu tertentu dan bersifat seperti bonus. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 1-16 5 perusahaan dengan total aset yang besar dapat memberikan sinyal yang baik kepada pihak eksternal karena total aset yang besar dapat dijadikan sebagai jaminan untuk memperoleh pembiayaan. kaen dan baumann (2003) mengklasifikasikan teori ukuran perusahaan ke dalam empat jenis yaitu: a. technological theory, yang menjelaskan bahwa modal fisik dan skala ekonomi dan ruang lingkup sebagai faktor-faktor yang menentukan ukuran perusahaan yang optimal. teori ini fokus pada proses produksi yang diperlukan untuk menghasilkan output produksi perusahaan. b. organizational theory, berkaitan dengan biaya transaksi organisasi, biaya keagenan, dan rentang biaya pengendalian. organizational theory terdiri dari critical resource theory dan competency theory. critical resource theory menekankan pada pengendalian oleh pemilik perusahaan terhadap sumber daya perusahaan seperti aset, teknologi, dan intellectual properti sebagai faktor yang menentukan ukuran perusahaan. c. competency theory, teori ini menjelaskan bahwa perusahaan adalah kumpulan kompetensi yang memungkinkan memperoleh laba melebihi biaya modal. kompetensi tersebut dapat berupa teknologi produksi, kemampuan dalam riset dan pengembangan produk. d. institutional theory, teori ini mengaitkan ukuran perusahaan dengan faktor-faktor eksternal yang meliputi sistem perundang-undangan, peraturan anti-trust, perlindungan paten, ukuran pasar dan perkembangan pasar keuangan. menurut niresh dan velnampy (2014) untuk mengukur ukuran perusahaan biasa diukur dengan logaritma natural total asset perusahaan. kerangka pemikiran dalam penelitian ini dapat dilihat pada gambar berikut: sumber: data diolah, 2018 kemampuan perusahaan dalam menghasilkan laba berpengaruh positif terhadap nilai perusahaan. semakin tinggi profitabilitas, maka akan semakin menarik minat investor dalam berinvestasi di perusahaan tersebut. laba perusahaan selain merupakan indikator kemampuan perusahaan memenuhi kewajiban bagi para penyandang dananya juga merupakan elemen dalam penciptaan nilai perusahaan tersebut yang menunjukkan prospek perusahaan di masa yang akan datang. penelitian yang dilakukan mery (2017) dan putra dan sarumpaet (2017) membuktikan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, yang berarti profitabilitas akan memberikan nilai tambah kepada nilai perusahaan yang tercermin dalam harga sahamnya. namun, hasil yang berlawanan ditunjukkan dalam penelitian yang dilakukan oleh hermawan profitabilitas likuiditas leverage kebijakan dividen ukuran perusahaan nilai perusahaan h1 h2 h3 h4 h5 pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan fakhrana oktaviarni, yetty murni, bambang suprayitno 6 dan maf’ulah (2014) yang menunjukkan bahwa profitabilitas tidak dapat mempengaruhi nilai perusahaan. berdasarkan uraian diatas, hipotesis yang diajukan adalah: h1: profitabilitas berpengaruh terhadap nilai perusahaan likuiditas yang berarti kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya dapat mempengaruhi persepsi investor dalam mengambil keputusan untuk berinvestasi di tempat tersebut. rasio likuiditas yang tinggi mencerminkan kinerja perusahaan yang optimal dalam mendayagunakan aset lancar yang dimiliki perusahaan. hal ini berpengaruh pada nilai perusahaan yang tercermin dari harga sahamnya. penelitian yang dilakukan oleh rompas (2013) dan wijaya dan purnawati (2013) memberikan hasil yang sejalan dengan pernyataan yang telah dikemukakan di atas. namun, hasil yang berlawanan ditunjukkan dalam penelitian yang dilakukan oleh nurhayati (2013) yang menyimpulkan bahwa rasio likuiditas tidak berpengaruh terhadap nilai perusahaan. berdasarkan uraian diatas, hipotesis yang diajukan adalah: h2: likuiditas berpengaruh terhadap nilai perusahaan brigham dan houston (2011) dalam pratiska (2012) menjelaskan bahwa peningkatan hutang diartikan oleh investor sebagai kemampuan perusahaan untuk membayar kewajiban di masa yang akan datang dimana hal tersebut akan diperoleh respon yang positif oleh pasar. penggunaan hutang dapat mengurangi penghasilan kena pajak karena perusahaan diwajibkan swuntuk membayar bunga pinjaman. perusahaan yang tingkat hutangnya tinggi mengindikasikan bahwa perusahaan tersebut mampu untuk membayar kewajiban-kewajiban di masa yang akan datang sehingga akan mengurangi ketidakpastian investor terhadap kemampuan perusahaan dalam memberikan pengembalian atas modal yang telah disetorkan investor (brigham dan houston, 2011). meningkatnya permintaan saham di bursa saham akan mempengaruhi harga saham perusahaan tersebut sehingga semakin tinggi harga pasar saham perusahaan maka akan semakin tinggi pula nilai perusahaan yang bersangkutan. hasil penelitian yang dilakukan wahyuni, dkk (2013) dan irayanti dan tumber (2014) menyimpulkan bahwa leverage memberikan pengaruh terhadap nilai perusahaan. tetapi, hasil yang berlainan ditunjukkan dalam penelitian pratiska (2012) yang berkesimpulan bahwa leverage memiliki pengaruh yang tidak signifikan terhadap nilai perusahaan. berdasarkan uraian diatas, hipotesis yang diajukan adalah: h3: leverage berpengaruh terhadap nilai perusahaan kebijakan dividen yang diukur dengan dividend payout ratio dapat menggambarkan keadaan keuangan perusahaan dalam sudut pandang investor. besarnya dividen yang dibagikan kepada pemegang saham akan menjadi daya tarik bagi pemegang saham karena sebagian investor cenderung lebih menyukai dividen dibandingkan dengan capital gain karena dividen bersifat lebih pasti. tingginya minat investor dapat menyebabkan meningkatkan permintaan dan harga saham sehingga dengan peningkatan harga pasar saham akan meningkatkan nilai perusahaan tersebut. penelitian yang dilakukan oleh sujoko dan soebianto (2007) dan mayogi dan fidiana (2016) menunjukkan bahwa kebijakan dividen berpengaruh terhadap nilai perusahaan. kontradiksi muncul pada hasil penelitian selanjutnya yang dilakukan oleh mardiyati dkk. (2012) yang menyatakan bahwa nilai perusahaan tidak dipengaruhi oleh kebijakan dividen perusahaan yang dikur dengan dividend payout ratio. berdasarkan uraian diatas, hipotesis yang diajukan adalah: h4: kebijakan dividen berpengaruh terhadap nilai perusahaan jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 1-16 7 ukuran perusahaan dapat mempengaruhi minat investor dalam berinvestasi di sebuah perusahaan. ukuran perusahaan yang besar menggambarkan keadaan keuangan perusahaan yang baik dan memiliki prospek yang menguntungkan di masa yang akan datang. ukuran perusahaan yang besar dapat mencerminkan bahwa perusahaan mempunyai komitemen yang tinggi untuk terus memperbaiki kinerjanya sehingga pasar akan mau membayar lebih mahal untuk mendapatkan sahamnya karena percaya akan memperoleh pengembalian yang menguntungkan dari perusahaan tersebut. penelitian yang dilakukan oleh prasetia dkk. (2014) dan nuraina (2012 menunjukkan bahwa ukuran perusahaan dapat berpengaruh terhadap nilai perusahaan sedangkan penelitian yang dilakukan oleh dewi dan wirajaya (2013) membuktikan bahwa ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. berdasarkan uraian diatas, hipotesis yang diajukan adalah: h5: ukuran perusahaan berpengaruh terhadap nilai perusahaan metode penelitian penelitian ini termasuk dalam kategori penelitian secara kuantitatif yang bersifat deskriptif dan pengujian hipotesis. penelitian ini mengungkap seberapa besar pengaruh atau hubungan antar variabel yang dinyatakan dengan angka dengan cara mendeskripsikan atau menggambarkan data yang telah terkumpul untuk dianalisis dengan menggunakan alat analisis yang sesuai dengan variabel-variabel yang digunakan dalam penelitian. variabel-variabel yang diuji dalam penelitian ini meliputi rasio likuiditas, profitabilitas, leverage, kebijakan dividen, dan ukuran perusahaan sebagai variabel independen dan nilai perusahaan sebagai variabel dependen. penelitian ini bertujuan untuk menguji pengaruh antara variabel independen dan variabel dependen dengan populasi perusahaan real estate, properti, dan konstruksi bangunan di bursa efek indonesia tahun 2014-2016. operasionalisasi variabel yang digunakan dalam penelitian ini adalah sebagai berikut: 1. nilai perusahaan, menggunakan rasio tobin’s q yaitu perbandingan nilai pasar saham perusahaan dengan nilai buku ekuitas perusahaan. 𝑄 = 𝐸𝑀𝑉 + 𝐷 𝐸𝐵𝑉 + 𝐷 2. likuiditas, diukur dengan current ratio yaitu perbandingan asset lancar/ current assets dengan kewajiban lancar /current liabilities perusahaan. 𝐶𝑅 = 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦 3. profitabilitas, diukur dengan return on assets yaitu perbandingan laba bersih/net income dan total aset/total assets. 𝑅𝑂𝐴 = 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 4. leverage, diukur dengan debt to equity ratio yaitu perbandingan total liabilitas/total debt dan total ekuitas/total equity. 𝐷𝐸𝑅 = 𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦 5. kebijakan dividen, diukur dengan dividend payout ratio, yaitu perbandingan dividen per lembar saham/dividen per share dengan laba per lembar saham/earning per share. 𝐷𝑃𝑅 = 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑 𝑝𝑒𝑟 𝑆ℎ𝑎𝑟𝑒 𝐸𝑎𝑟𝑛𝑖𝑛𝑔 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒 6. ukuran perusahaan, diukur dengan logaritma natural total asset, untuk mengukur aset perusahaan secara sederhana tanpa mengubah proporsi dari jumlah aset yang sesungguhnya. pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan fakhrana oktaviarni, yetty murni, bambang suprayitno 8 size = ln total asset kriteria sampel dalam penelitian ini adalah: 1. perusahaan sektor real estate, properti, dan konstruksi bangunan yang terdaftar di bursa efek indonesia selama tahun 2014-2016. 2. perusahaan yang menerbitkan laporan keuangan dalam mata uang rupiah yang berakhir pada 31 desember secara lengkap selama tahun 2014-2016. 3. perusahaan membayar dividen kepada pemegang saham dan tidak mengalami kerugian selama tahun 2014-2016. sampel yang diperoleh dari metode purposive sampling dengan kriteria tersebut selanjutnya diolah untuk menjawab rumusan masalah yang dikemukakan sebelumnya. penelitian ini menggunakan teknik pengujian data yaitu: 1. uji statistik deskriptif. statistik deskriptif menggambarkan mean, nilai maksimum, nilai minimum, dan deviasi standar. data yang diteliti dikelompokkan menjadi enam, yaitu rasio likuiditas, profitabilitas, leverage, kebijakan dividen, ukuran perusahaan, dan nilai perusahaan. 2. uji asumsi klasik. uji asumsi digunakan untuk memberikan pre-test atau uji awal suatu perangkat atau instrumen yang digunakan dalam pengumpulan data, bentuk data, dan jenis data yang akan diproses lebih lanjut dari suatu kesimpulan data awal yang telah diperoleh, sehingga syarat untuk mendapatkan data yang tidak bias menjadi terpenuhi, sehingga prinsip best linier unbiased estimator atau blue terpenuhi (wibowo, 2012:61). a. uji normalitas. uji normalitas dilakukan untuk mengetahui apakah dalam model regresi, variabel dependen dan variabel independen memiliki distribusi normal atau tidak. uji asumsi klasik dilakukan dengan analisis kolmogorov-smirnov. b. uji multikolinearitas. menurut ghozali (2016: 103), uji multikolinearitas bertujuan untuk menguji apakah terjadi korelasi di variabel-variabel independen yang masuk ke dalam model. model regresi yang baik seharusnya tidak ditemukan terjadinya korelasi antarvariabel independen. c. uji autokorelasi. uji autokorelasi bertujuan untuk menguji apakah model regresi linear ada korelasi antara kesalahan pengganggu pada periode t dengan kesalahan pengganggu pada periode t-1 (ghozali, 2016). model regresi yang baik adalah model yang bebas dari autokorelasi. uji autokorelasi dapat dilakukan dengan cara uji durbin-watson (dw test). d. uji heteroskedastisitas. wibowo (2012: 93) menyatakan bahwa uji heteroskedastisitas dilakukan untuk menguji apakah dalam model regresi terjadi ketidaksamaan variance dari residual suatu pengamatan ke pengamatan yang lain. heteroskedastisitas dalam penelitian ini dilakukan dengan uji glejser. setelah diperoleh data yang mempunyai model yang baik, maka dilanjutkan dengan pengujian hipotesis. adapun persamaan regresi dalam penelitian ini dapat dinyatakan sebagai berikut: fv = α + β1cr+ β2roa + β3der + β4dpr + β5size + ε keterangan: fv = firm value / nilai perusahaan α = konstanta β1-5 = koefisien regresi cr = rasio likuiditas jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 1-16 9 roa = rasio profitabilitas der = leverage dpr = kebijakan dividen size = ukuran perusahaan ε = kesalahan residual pengujian hipotesis dilakukan dengan analisis sebagai berikut: 1. uji statistik f/uji kelayakan model. uji kelayakan model (goodness of fit) merupakan tahapan awal untuk mengidentifikasi model regresi berganda yang diestimasi layak atau tidak layak. kelayakan (keandalan) disini menggambarkan bahwa variabel independen yang diuji dapat menjelaskan pengaruh terhadap variabel terikat. nama uji ini disebut juga uji f karena mengikuti distribusi f yang kriteria pengujiannya seperti one way anova. 2. uji statistik t. uji statistik t pada dasarnya menunjukan seberapa jauh pengaruh satu variabel independen secara individual dalam menerangkan variasi variabel dependen. 3. koefisien determinasi. koefisien determinasi pada umumnya mengukur seberapa jauh kemampuan model dalam menerangkan variasi variabel dependen (ghozali, 2016). hasil dan pembahasan berdasarkan olah data spss terhadap variabel independen dan variabel dependen dalam penelitian ini yang melibatkan enam puluh enam sampel yang didapat dari metode purposive sampling, maka diperoleh hasil olah data statistik deskriptif dalam tabel berikut: tabel 1 descriptive statistics n minimum maximum mean std. deviation fv 66 -,0861 ,6294 ,1756 ,1744 cr 66 -,1938 ,6253 ,2068 ,1946 roa 66 ,3010 1,6334 ,8192 ,2531 der 66 -,7958 ,8007 ,0239 ,3325 dpr 66 1,0000 1,8325 1,3642 ,1406 size 66 1,4268 1,5017 1,4697 ,0163 valid n (listwise) 66 sumber: data olah spss 23.0, 2017 setelah melakukan uji statistik deskriptif, kemudian dilakukan uji asumsi klasik sebagai uji awal untuk mendapatkan data yang baik. hasil uji asumsi klasik dapat dilihat dari tabel berikut: pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan fakhrana oktaviarni, yetty murni, bambang suprayitno 10 tabel 2 hasil uji asumsi klasik no uji indikator hasil keterangan 1 uji normalitas asymp. sig. 2-tailed 0,200 lulus uji 2 uji multikolinearitas vif cr = 1,642 lulus uji roa = 1,622 der = 1,972 dpr = 1,347 size = 1,503 3 uji autokorelasi durbin watson 2,196 lulus uji 4 uji heteroskedastisitas signifikansi cr = 0,084 lulus uji roa= 0,107 der = 0,858 dpr = 0,132 size = 0,288 sumber: data diolah, 2018 uji normalitas dilakukan dengan uji kolmogorov-smirnov dan mendapatkan hasil asymp. sig. (2-tailed) sebesar 0,200. nilai diatas 0,05 yang menunjukkan data terdistribusi normal dan dapat dilanjutkan ke uji normalitas berikutnya yaitu uji multikolinearitas. hasil uji multikolinearitas menunjukkan nilai vif masing-masing variabel dibawah 10. hal ini menunjukkan bahwa tidak terjadi korelasi antara variabel-variabel independen yang kemudian dilanjutkan dengan uji autokorelasi. dari tabel diatas, diketahui bahwa hasil uji autokorelasi dengan durbin-watson bernilai 2,196. dasar pengambilan keputusan dalam uji durbin-watson adalah dengan membandingkan nilai durbin-watson dengan du pada tabel durbin-watson. penelitian ini menggunakan lima variabel independen (k=5) dengan 66 sampel (n=66) dengan signifikansi α = 5%. maka, dalam tabel durbin-watson didapatkan du senilai 1,7675 dan 4-du senilai 2,232. dengan demikian, du ≤ 2,196 ≤ 4-du maka dapat disimpulkan tidak terjadi autokorelasi dalam model regresi ini dan dapat dilanjutkan ke uji heteroskedastisitas. uji heteroskedastisitas dalam penelitian ini dilakukan dengan uji glejser dengan dasar pengambilan keputusan jika nilai signifikansi lebih besar dari 0,05 maka tidak terjadi heteroskedastisitas dalam model regresi ini. setelah melakukan uji asumsi klasik, maka dapat dilakukan uji hipotesis dengan uji f, uji t, dan koefisien determinasi dengan hasil sebagai berikut: tabel 3 hasil uji hipotesis no uji indikator nilai keterangan 1 uji f/kelayakan model signifikansi 0,000 lulus uji f tabel 9,811 2 uji t signifikansi cr = 2,069 berpengaruh t tabel cr = 0,043 unstandardized coefficients cr = 0,228 signifikansi roa = 0,000 berpengaruh t tabel roa = 4,351 unstandardized coefficients roa = 0,366 jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 1-16 11 no uji indikator nilai keterangan signifikansi der = 0,404 tidak berpengaruh t tabel der = 0,840 unstandardized coefficients der = 0,059 signifikansi dpr = 0,000 berpengaruh t tabel dpr = 3,836 unstandardized coefficients dpr = 0,529 signifikansi size = 0,007 berpengaruh t tabel size = 2,783 unstandardized coefficients size = 3,488 3 koefiesien determinasi adjusted r-square 0,406 sumber: data diolah, 2018 uji hipotesis diawali dengan uji f/uji kelayakan model yang digunakan untuk mengetahui apakah model layak digunakan untuk menjelaskan pengaruh variabel independen terhadap variabel dependen. hasil uji f/uji kelayakan model dalam penelitian ini menunjukkan nilai signifikansi 0,000 dan nilai f tabel 9,811. nilai ini dapat dibandingkan dengan nilai f tabel yang diperoleh dengan menggunakan lima variabel independen (k=5) dan 66 sampel (n=66). f tabel: f (k: n-k) maka diperoleh angka 2,37. nilai f hitung (9,811) lebih besar dari nilai f tabel (2,37) yang berarti model layak untuk diuji. signifikansi model regresi bernilai 0,000 yang berada di bawah 0,05. artinya model regresi yang diestimasi layak digunakan untuk menjelaskan pengaruh variabel-variabel independen yang meliputi likuiditas, profitabilitas, leverage, kebijakan dividen, dan ukuran perusahaan secara simultan terhadap nilai perusahaan. setelah melakukan uji kelayakan model, uji hipotesis dilanjutkan dengan uji t. hasil uji t pada tabel menunjukkan variabel independen profitabilitas, likuiditas, kebijakan dividen, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. nilai signifikansi dibawah 0,05 dan nilai t tabel menunjukkan bahwa variabel-variabel tersebut berpengaruh terhadap nilai perusahaan. adapun variabel independen leverage nilai signifikansi dan t tabel nya tidak memenuhi persyaratan sehingga dapat diartikan leverage tidak berpengaruh terhadap nilai perusahaan. dari uji t juga didapat nilai unstandardized coefficients contant sebesar -5,926. selain mengetahui pengaruh masing-masing variabel independen terhadap variabel dependen, dalam uji hipotesis juga dilakukan koefiesien determinasi. dari tabel diatas, diperoleh nilai koefisien determinasi dari nilai adjusted r square sebesar 0,404 yang berarti variabel nilai perusahaan dapat dijelaskan oleh variabel independennya sebesar 40,4%. adapun sisanya sebesar 59,6.% dijelaskan oleh variabel lain yang tidak diuji dalam penelitian ini. analisis regresi berganda dilakukan untuk memperoleh koefisien regresi yang akan menentukan apakah hipotesis yang dibuat akan diterima atau ditolak. atas dasar hasil analisis regresi dengan menggunakan signifikansi sebesar 5% diperoleh persamaan sebagai berikut: y= -5,926+0,23cr+0,37roa+0,06 der+0,53dpr+3,49 size + ε profitabilitas memiliki koefisien regresi sebesar 0,37 dan nilai uji t (thitung) sebesar 4,351 dengan tingkat signifikansi 0,000 (di bawah 0,05). nilai koefisien regresi sebesar 0,37 menunjukkan bahwa setiap kenaikan 1 return on asset maka akan menaikan 0,37 nilai perusahaan. dengan memperhatikan hasil uji t ini, maka hipotesis 1 (h1) yang menyatakan bahwa profitabilitas mempunyai pengaruh terhadap nilai perusahaan dapat diterima atau tidak ditolak. hasil penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap nilai perusahaan. pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan fakhrana oktaviarni, yetty murni, bambang suprayitno 12 kemampuan perusahaan dalam menghasilkan laba dapat menaikkan harga perusahaan pada sudut pandang investor. keinginan investor untuk memperoleh dividen akan menimbulkan minat yang tinggi untuk membeli saham perusahaan yang bersangkutan. semakin tingginya permintaan akan pembelian saham perusahaan tersebut maka akan semakin tinggi pula nilai pasar saham yang menggambarkan nilai perusahaan tersebut. hasil penelitian ini menyimpulkan bahwa profitabilitas menjadi salah satu pertimbangan investor yang berpengaruh signifikan terhadap nilai perusahaan. hal ini mendukung hasil penelitian yang dilakukan oleh mery (2017) dan putra dan sarumpaet (2017). namun, hasil penelitian ini bertolak belakang dengan penelitian yang dilakukan hermawan dan maf’ulah (2014) yang menyatakan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan dan menilai bahwa profitabilitas hanya ukuran kinerja perusahaan dalam jangka pendek dan tidak menjamin kelangsungan usaha dan prospek pertumbuhan perusahaan di masa yang akan datang. dari hasil pengujian terhadap variabel rasio likuiditas diperoleh koefisien regresi sebesar 0,23 dan nilai uji t (thitung) sebesar 2,069 dengan tingkat signifikansi 0,043 (di bawah 0,05). nilai koefisien regresi sebesar 0,23 menunjukkan bahwa setiap kenaikan 1 current ratio maka akan menaikan 2,30 nilai perusahaan. dengan memperhatikan hasil uji t ini, maka hipotesis 2 (h2) yang menyatakan bahwa rasio likuiditas mempunyai pengaruh terhadap nilai perusahaan dapat diterima atau tidak ditolak. hasil penelitian ini menunjukkan bahwa likuiditas perusahaan memiliki pengaruh positif terhadap nilai perusahaan. rasio likuditas menggambarkan kemampuan perusahaan dalam memenuhi kewajiban dengan menggunakan asetnya. semakin banyak dana yang mencukupi untuk membayar dividen, membiayai operasi dan investasinya maka semakin tinggi persepsi investor terhadap kinerja perusahaan. dengan naiknya permintaan saham dari investor terhadap suatu perusahaan maka akan menyebabkan kenaikan pada nilai pasar saham tersebut dan menggambarkan tingginya nilai perusahaan yang bersangkutan. hasil penelitian ini berlawanan dengan penelitian yang dilakukan oleh nurhayati (2013) yang menyatakan bahwa nilai perusahaan tidak dipengaruhi oleh likuiditas karena likuiditas yang tinggi bisa jadi menunjukkan ketidakmampuan perusahaan dalam mengelola aset lancarnya dan menghilangkan kesempatan perusahaan untuk melakukan ekspansi dari kas yang dimiliki oleh perusahaan tersebut. hasil penelitian ini sesuai dengan penelitian sebelumnya yang dilakukan oleh wijaya dan purnawati (2013) dan rompas (2013) yang menyatakan bahwa perusahaan dengan likuiditas yang tinggi akan memiliki nilai perusahaan yang tinggi digambarkan dengan nilai pasar saham perusahaan yang bersangkutan. leverage memiliki koefisien regresi sebesar 0,059 .dan nilai uji t (thitung) sebesar 0,840 dengan tingkat signifikansi 0,404 (diatas 0,05). nilai koefisien regresi sebesar 0,059 menunjukkan bahwa setiap kenaikan 1 der akan menaikan 0,059 nilai perusahaan. dengan memperhatikan hasil uji t ini, maka hipotesis 3 (h3) yang menyatakan bahwa leverage mempunyai pengaruh terhadap nilai perusahaan tidak dapat diterima atau ditolak. hasil penelitian ini menunjukkan bahwa leverage tidak memiliki pengaruh terhadap nilai perusahaan. nilai der dapat menggambarkan kebijakan pendanaan dalam perusahaan. manajemen dapat memutuskan untuk menaikkan pendanaan melalui hutang dalam bentuk obligasi atau melalui modal dalam bentuk saham. utang yang optimal terjadi ketika manfaat penghematan pajak mencapai jumlah yang maksimal terhadap biaya modal. perusahaan akan terus berhutang sampai dengan tingkat tertentu dimana manfaat penghematan pajaknya lebih besar daripada biaya modalnya. namun jika utang tersebut terus ditingkatkan maka akan dialami keadaan dimana biaya modalnya lebih besar dari tingkat penghematan pajak karena semakin banyak uang yang dipinjam maka akan menaikan biaya modalnya. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 1-16 13 hasil penelitian ini mendukung hasil penelitian sebelumnya yang dilakukan oleh irayanti dan tumbel (2014) dan wahyuni dkk (2013) yang menyimpulkan bahwa levergage berpengaruh signifikan terhadap nilai perusahaan. tetapi, hasil penelitian ini berlawanan dengan penelitian yang dilakukan oleh prastika (2012) yang menyatakan bahwa pengaruh leverage tidak signifikan terhadap nilai perusahaan. dari hasil pengujian terhadap variabel kebijakan dividen yang diukur dengan dividend payout ratio (dpr) diperoleh koefisien regresi sebesar 0,529 dan nilai uji t (thitung) sebesar 3,836 dengan tingkat signifikansi 0,000 (dibawah 0,05). nilai koefisien regresi sebesar 0,529 menunjukkan bahwa setiap kenaikan 1 dpr akan menaikan 0,529 nilai perusahaan. dengan memperhatikan hasil uji t ini, maka hipotesis 4 (h4) yang menyatakan bahwa kebijakan dividen mempunyai pengaruh terhadap nilai perusahaan, dapat diterima atau tidak ditolak. hasil penelitian ini menunjukkan bahwa kebijakan dividen memiliki pengaruh positif terhadap nilai perusahaan. nilai dpr dapat menggambarkan kebijakan perusahaan dalam membagikan dividen kepada pemegang sahamnya. rups perusahaan memutuskan berapa banyak dividen yang harus dibagikan ke pemegang saham dan berapa banyak jumlah laba yang harus dicadangkan. kebijakan dividen pada perusahaan sampel selama periode penelitian dapat mempengaruhi persepsi investor karena dengan dividen yang dibagikan dengan jumlah yang cukup banyak setiap tahunnya akan meningkatkan minat investor untuk dapat berinvestasi di perusahaan tersebut yang akan meningkatkan nilai perusahaan. hasil penelitian ini berlawanan dengan hasil penelitian sebelumnya yang dilakukan oleh mardiati dkk (2012) yang menyimpulkan bahwa kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan. tetapi, hasil penelitian ini mendukung penelitian yang dilakukan oleh herawati (2012) dan mayogi dan fidiana (2016) yang menyatakan bahwa kebijakan dividen berpengaruh positif terhadap nilai perusahaan. dari hasil pengujian terhadap variabel ukuran perusahaan (size) yang diukur dengan logaritma natural total asset diperoleh koefisien regresi sebesar 3,488 dan nilai uji t (thitung) sebesar 2,783 dengan tingkat signifikansi 0,007 (di bawah 0,05). nilai koefisien regresi sebesar 3,488 menunjukkan bahwa setiap kenaikan 1 size akan menaikan 3,488 nilai perusahaan. dengan memperhatikan hasil uji t ini, maka hipotesis 5 (h5) yang menyatakan bahwa ukuran perusahaan mempunyai pengaruh terhadap nilai perusahaan, dapat diterima atau tidak ditolak. hasil penelitian ini menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif terhadap nilai perusahaan. ukuran perusahaan yang diukur dengan total aset mengindikasikan kondisi perusahaan. total aset pada perusahaan sampel yang besar dapat membuka peluang untuk penggunaan aset secara efektif dan efisien untuk menghasilkan laba bersih perusahaan. aset-aset yang ada akan selalu menguntungkan perusahaan jika dapat dikelola dengan baik. investor juga dapat menilai perusahaan melalui jumlah aset yang dimiliki perusahaan tersebut sehingga dapat mempengaruhi nilai perusahaan. hasil penelitian ini mendukung hasil penelitian sebelumnya yang dilakukan oleh dewi dan wirajaya (2013) dan prasetia dkk. (2014) yang menyimpulkan bahwa ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. tetapi, hasil penelitian ini berlawanan dengan penelitian yang dilakukan oleh nuraina (2012) yang menyatakan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan karena mungkin saja aset yang besar tidak dapat dikelola dengan baik oleh manajemen perusahaan. pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan fakhrana oktaviarni, yetty murni, bambang suprayitno 14 penutup simpulan berdasarkan analisis data dan pembahasan yang telah dilakukan, maka dapat ditarik kesimpulan sebagai berikut: 1. hasil pengujian menunjukan bahwa likuiditas yang diukur dengan current ratio (cr) berpengaruh positif terhadap nilai perusahaan. 2. hasil pengujian menunjukan bahwa profitabilitas yang diukur dengan return on assets (roa) berpengaruh positif terhadap nilai perusahaan. 3. hasil pengujian menunjukan bahwa leverage yang diukur dengan debt to equity ratio (der) tidak berpengaruh terhadap nilai perusahaan. 4. hasil pengujian menunjukan bahwa kebijakan dividen yang diukur dengan dividebd payout ratio (dpr) berpengaruh positif terhadap nilai perusahaan. 5. hasil pengujian menunjukan bahwa ukuran perusahaan yang diukur dengan logaritma natural total aset berpengaruh positif terhadap nilai perusahaan. implikasi penelitian ini antara lain: 1. likuiditas, profitabilitas, dan leverage berpengaruh terhadap nilai perusahaan sehingga diharapkan manajemen perusahaan dapat menjaga rasio-rasio keuangan tersebut untuk meningkatkan nilai perusahaan. 2. bagi investor, selain memperhatikan rasio keuangan perusahaan juga mempertimbangkan kebijakan dividen dan ukuran perusahaan dalam berinvestasi karena mencerminkan keuntungan yang akan diperoleh investor dari investasinya. saran berdasarkan kesimpulan di atas, beberapa saran yang perlu diperhatikan bagi peneliti selanjutnya, sebaiknya penelitian menggunakan periode tahun pengamatan yang lebih lama dan terbaru sehingga dapat menggambarkan kondisi yang sebenarnya, penelitian menggunakan variabel independen nonkeuangan seperti corporate governance, disclosure, dan sustainability reporting untuk memberikan jangkauan pengamatan yang lebih luas, dan penelitian menggunakan populasi yang lebih banyak mencakup perusahaan di beberapa sektor besar yang terdaftar di bursa efek indonesia. daftar pustaka anthony, robert n., et al. 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(2013). pengaruh likuiditas dan kepemilikan institusional terhadap nilai perusahaan dimoderasi oleh kebijakan dividen. jurnal fakultas ekonomi dan bisnis universitas udayana. 3768-3780. pendahuluan the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 17 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.1.17-32 vol. 9, no.1 2019 hal. 1732 the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid department of commerce, politeknik negeri lhokseumawe, indonesia. abstract this study aims to empirically examine the effect of participatory budgeting, clarity of budget targets both simultaneously and partially on the managerial performance of government officials in north aceh district. the analytical tool used is multiple regression analysis technique with the consideration that the pattern of relationships between variables in the study are correlative and causal. this model will be able to answer the exact form of problems that have occurred so far so that the objectives can be achieved, namely measuring how much influence participatory budgeting, simultaneous clarity of budget targets and partially on managerial performance in north aceh district government.the intended respondents were people who were involved in the middle to upper management level of each skpd which numbered 32 respondents, because it was believed that they had wide access to the budget process. the data sources used in this study are primary and secondary data. the source of primary data comes from respondents obtained by using data collection techniques through questionnaires and interviews.the results of this study indicate that simultaneous participatory budgeting and clarity of budget targets influence managerial performance, and partially participatory budgeting and clarity of budget targets have a positive effect on the managerial performance of the north aceh district government work unit. the results of this study are expected to be a reference and consideration for local governments, especially the district of north aceh so that participatory budgeting and clarity of budget targets can be applied in the budgeting process. keywords: budgeting, managerial performance kata kunci: penganggaran ,kinerja manajerial corresponding author: mukhlisul muzahid email addresses for corresponding author: soel_mz23@yahoo.com first submission received: 7th mei 2019 revised submission received: 11th juni 2019 accepted : 21th juni 2019 introduction reform has encouraged the creation of changes in central and regional government management, one aspect of the reform is the development in the field of accounting and budgeting, especially for the public sector. the change in the paradigm of government management in both the central government and regional governments is based on the existence of a new paradigm in public administration, this has inspired that public organizations must operate like business organizations, efficiently, effectively and put the community as stakeholders as well as possible. the corruption ranking in indonesia is still high, which still ranks 110th with a corruption perception index (cpi) of 2.8 indicating the weak internal control applied in the government so that it opens up huge opportunities for the occurrence of irregularities in the budget (apbn / apbd) use of public funds. the medium term development plan (rpjm) targets indonesia's cpi score in 2015 to be 5.0. to achieve better governance, the indonesian government has https://doi.org/10.33369/j.akuntansi.9.1.17-32 mailto:soel_mz23@yahoo.com jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 18 reformed state financial management in both the central government and regional governments with the enactment of a package of state finance laws, namely law 1 of 2004 concerning state treasury which is then regulated in article 25 of government regulation number 8 of 2006 and law number 32 of 2004 concerning regional government, and law number 33 of 2004 concerning financial balance between the center and the regions. both of these laws have changed the accountability or accountability of local government from vertical accountability (to the central government) to horizontal accountability (to the public through drpd) where it requires the government to fulfill accountability by paying attention to several things, including budgets, internal control and reporting systems. the budget has various other aspects such as the characteristics of the budget target, budget feedback, budget evaluation, and budget difficulty. research related to the clarity of budget targets and their impact has been carried out by many researchers, such as research on the effect of budget target characteristics on managerial attitudes and performance. the results showed that the clarity of budget targets tended to have a positive and significant effect on managerial performance. the clearer the budget target, the better managerial performance. public sector budgeting is always a warm conversation, because public sector budgets are used to serve three purposes, namely: (1) tools of accountability (2) tools of management, (3) instrument of economic policy). the managerial performance of local government can be reflected in the financial statements of the local government. as for the development of the opinion of the financial statements of the local government, it can be seen as in table 1 below. table 1: development of 2011-2014 lkpd opinions lkpd opinion total wtp % wdp % tw % tmp % 2011 13 3% 323 67% 31 6% 118 24% 485 2012 125 23% 331 61% 5 1% 81 15% 542 2013 162 30% 320 59% 11 2% 49 9% 542 2014 251 49% 230 46% 4 0.7% 19 4% 504 source: republic of indonesia supreme audit agency (2015) the table above presents the development of lkpd opinion from 2010 to 2013, for 2014 which was publicized as the semester i examination index (ihps) in 2015, the results showed that wtp and wdp opinion increased compared to the previous year. from the table, it can be seen that the 2013 lkpd opinion showed an increase in the number of local governments that received unqualified opinion (wtp) and reasonable exceptions (wdp) compared to 2011 and 2012. meanwhile, the number of those who received an opinion was not fair shows an increase compared to 2012 and a decline compared to 2011, and opinion not giving opinion (tmp) shows a decline compared to 2011 and 2012. this generally illustrates the improvement in the quality of financial reports presented by local governments even though these improvements have not been significant. opinion does not provide unreasonable opinions and opinions given by the bpk largely due to the weakness of the internal control system (spi) on the financial statements of local governments. this weakness is reflected in inadequate physical control of assets, weaknesses in cash management, recording of transactions that are not accurate and timely and budget discipline problems. the phenomenon in the north aceh district government is the lack of understanding of the substance of changes in budgeting in the public sector which can affect the level of the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 19 participation in budgeting, for example participation is low. low participation rates can lead to clarity of budget targets not understood by implementers, because the lack of involvement in the preparation of programs, activities and budget allocations is associated with the goals and objectives to be achieved by organizational units and this condition has implications for low performance. in addition to the above phenomenon, which needs to be considered also based on the results of the bpk examination of the 2015 apbd budget calculation report, it turns out that it has not fully followed the applicable provisions, so there are still weaknesses. among the officials who carry out the functions of the regional general treasurer have not been established, review and test the evidence in the context of issuing a payment order (spm) as the basis for inadequate payments, review and approval of the recording of inadequate transactions, less adequate, and negligence in controlling over regional revenue procedures. the bpk recommends that the heads of work units improve supervision and control of the use of the budget in each work unit. this research was conducted to be able to find various problems related to the lack of managerial performance of local governments, both caused by budgeting factors and other factors, so the results of this study provide useful information for local governments in improving managerial performance by formulating related policies with managerial performance and performance-based budgeting. formulation of the problem. based on the background of the research stated earlier, the problem can be formulated in the research as follows: 1. how much influence does participatory budgeting, simultaneous clarity of budget goals on managerial performance. 2. how much influence does participatory budgeting, partial budget clarity on managerial performance. research purposes. the objectives to be achieved from this study are: 1. to find out how much influence participatory budgeting has, the clarity of budget targets is simultaneous to managerial performance in the north aceh district work unit. 2. to find out how much influence participatory budgeting has, the clarity of the budget target is partially on managerial performance in the north aceh district work unit. benefits of research 1. this research is expected to be able to add to the scientific insights of the author and at the same time increase critical and reasoning power so as to increase the ability to understand theories and at the same time understand the reality that occurs. 2. as an empirical input material to add information to the development of accounting science, especially public sector accounting in relation to budgeting so that it can improve the managerial performance of the apparatus in the local government work unit. theoretical framework participatory budgeting, budget target clarity, and managerial performance. participatory budgeting in government organizations involves the role of government officials in the budgeting process. participation in the budgeting process will motivate the jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 20 individuals involved to share information in making decisions to give the best to the organization so that it impacts on their performance in carrying out their duties. the involvement and role of officials in the government can clarify the targets to be achieved where the clarity of the target of government organizational budgeting is very important in achieving the success of the regional work unit. control is a benchmark that can be used to see to what extent the work unit is able to carry out its main tasks and functions. performance benchmarks are set in the form of service standards by each region. the determination of budget targets will clearly encourage employees to show their best performance. the involvement of government officials is followed by clarity on the goals that are the objectives and the implementation of good internal control, organizational resources are used effectively and efficiently can improve the achievement of organizational goals. achieving high performance can be due to the effective application of the control system. organizational failure in achieving goals that have been set can occur because of weaknesses in one or several stages in the internal control process. the relationship between the variables of participatory budgeting, the clarity of the budget target, is that high participation in budgeting provides an opportunity for managers to participate in determining how the budget will be arranged in accordance with the budget goals in their respective sections or divisions. the officials are involved in the budgeting process because they have sufficient information to predict the future appropriately, so that their involvement or participation in budgeting will clarify the goals to be achieved in each of their respective work units. then with the existence of clear targets it will be easier for individuals to set budget targets, where the budget target can be achieved if it runs in accordance with established internal control principles, so that overall organizational performance can be achieved. from this description, the framework can be described as follows: figure 1. description of framework research hypothesis on the formulation of the problem and the outlined framework, the research hypothesis can be formulated as follows: hypothesis 1: participatory budgeting, clarity of budget targets simultaneously have a positive effect on managerial performance. hypothesis 2: participatory budgeting, clarity of budget targets partially has a positive effect on managerial performance. participatory budgeting clarity, goal budget managerial performance the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 21 research methods research methods. descriptive research aims to describe or describe thoroughly and clearly the characteristics of the problem or phenomenon being faced. while the research is verificative, it is a type of research that aims to find out the relationship between variables through a hypothesis test. for this reason the method used is explanatory survey, namely research with use population to explain the relationship between variables in that population. the time period used is cross sectional, which is a momentary fact in the form of data that is only once collected in a period of observation in order to answer research questions. the unit of analysis in this research is the government apparatus in the north aceh district work unit. research variables and variable operation "a variable is anything that can take on differing or varying values. the various times for different objects or persons are the same for different objects or persons. variables are anything that can distinguish or bring variation to values. values can be different at various times for objects or people or at the same time for different objects or people. table 2. operationalization of variables. variable dimension indicator scale participatory budgeting (x1)[8] clarity of budget goals (x2) [8] [9] level of involvement benefits of involvement the budget targets are clearly defined the targets set are communicated to achieve the best results engagement when programs and activities are organized engagement when the budget for programs and activities is organized proposals / opinions on the budget the amount of influence reflected in the final budget engagement can clarify the goals / objectives to be achieved influence on performance budget targets setin detail and clearly target priority target according to function communication of superiors and subordinates clarity of goals motivates to work better achievement of the responsible party ordinal ordinal variable dimension indicator scale managerial performance (y) [8] [9] [10] planning organizing guided by the draft and not deviant, leadership involvement and planning period ordinal jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 22 variable dimension indicator scale leadership control good organizational structure and delegation of authority in accordance with its functions motivating and paying attention to the harmonization between individual goals and organizational goals and coordinating activities and problem solving in the organization identify symptoms of irregularities, check subordinate duties and check and evaluate plans and programs. research population and samples. referring to the opinion expressed by suharsimi that polulation is the overall subject of research, while the sample is part of the population that has certain characteristics or conditions possessed. [10] population in this study is the regional work unit (skpd) in north aceh regency there are 35 skpd and all of them are used as research samples. table 3. number of skpd north aceh district government no name skpd 1 the regional secretariat 2 dprk secretariat 3 inspectorate 4 regional financial and wealth management agency (dpkkd) 5 youth and sports education service 6 public health office 7 bina marga office 8 department of irrigation and energy of mineral resources 9 cipta karya office 10 office of tourism and culture transportation 11 department of market, hygiene and planting 12 department of population and civil registration 13 office of social workforce and population mobility 14 office of cooperatives and small and medium enterprises 15 islamic sharia office 16 office of food crops and animal husbandry 17 forestry and plantation service 18 marine and fisheries service 19 department of industry and commerce 20 cut meutia general hospital 21 regional disaster management agency 22 development planning agency at sub-national level 23 agency for food security and extension 24 national unity agency, politics and community protection 25 regional personnel agency, education and training 26 community empowerment agency and prosperous family 27 women's empowerment and child protection agency the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 23 28 office of the environment 29 satpol office pp and wh 30 integrated licensing service office 31 regional library and archives office 32 baitul mal agency 33 aceh customary assembly 34 regional education council 35 ulama consultative assembly data testing reliability or validity of a study is determined by the measuring instrument used. if the measuring instrument used is invalid and / or cannot be trusted, then the results of the research carried out will not describe the real situation. in connection with this, the honesty of the respondents in answering the questions posed in the questionnaire is important. for this reason, two types of testing are needed, namely the validity test and test of reliability. data analysis method to measure how much influence participatory budgeting has, clarity of budget targets, on skpd managerial performance in government, testing is done using multiple regression analysis techniques. the reason for using multiple regression analysis in this study is because there are more than one independent variable, there are two variables. based on the research paradigm stated earlier, the multiple regression equation model for this study can be formulated as follows: y = 0 + 1x1 + 2x2 +  . note : y = managerial performance 0 = the intercept coefficient (constant) of the y value if the other is zero 1 = variable regression coefficient 2 = variable regression coefficient x1 = participatory budgeting x2 = clarity of budget objectives  = error term from other variables hypothesis testing. based on the research hypothesis that was stated earlier, the statistical hypothesis can be formulated as follows: first hypothesis: ho1i = 0, (i = 1,2): participatory budgeting (x1) and budget target clarity (x2) together do not have a positive effect on managerial performance (y). ha 1 0, at least there is one i i (i = 1,2): participatory budgeting (x1) and budget target clarity (x2) together have a positive effect on managerial performance (y). the hypothesis is tested using the f statistical test, with the calculation procedure as follows: jk redual = ( ) 2 − ˆy y jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 24 jk total = ( ) 2 − y y jk regression = jk total jk residual rjk = jk / db f-count = rjk regression / residual rjk .... (*) note : jk = number of squares, rjk = average number of squares, k = number of independent variables, n = number of samples and db = free degree. furthermore, for testing the hypothesis used a variance analysis tool, for more details we can see through the analysis of variance table (anova) as shown in table 4. table 4: analysis of varians (anova) varians free degree (db) jk rjk f regresi k jk regresi rjk regresi (*) residu n –k –1 jk sisa rjk residu total n –1 jk total rjk total coefficient of determination (r2) the coefficient of determination shows the magnitude of the influence of independent variables together or simultaneously on the dependent variable. the coefficient of determination is obtained from the anova table using the formula: 𝑅2 = 𝐽𝐾𝑟𝑒𝑔𝑟𝑒𝑠𝑠𝑖𝑜𝑛 𝐽𝐾𝑡𝑜𝑡𝑎𝑙 the second hypothesis: ho2 :i 0, (i = 1,2) participatory budgeting (x1) and budget target clarity (x2) partially have no positive effect on managerial performance (y). ha2 :i > 0, (i = 1,2) participatory budgeting (x1) and budget target clarity (x2) partially have no positive effect on managerial performance (y). the hypothesis is tested using the t test statistic, that is by comparing t count with t table at a 95% confidence level. • if t count t table: h01accepted or ha1 rejected • if t count> t table : ha1accepted or h01 rejected results and discussion data of respondents respondents in this study were the head of the regional work unit or secretary or other positions that were closely related to the preparation of the budget in each north aceh district government skpd. the questionnaire distributed to respondents was 35 copies with a return rate of 32 copies or 91.4 percent. based on the data from the questionnaire processing, the the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 25 profile of the respondents with the categories of sex, age, level of education, duration of occupation, with the table 5. on table 5, it can be seen that the employees who work in the planning and budget section are dominated by men rather than women, namely 24 men or 75% and 8 female respondents or 25%. from the age of the respondents showed that the age range of 20-30 years is only 5 people or 16%, the age range is 31-40 years as many as 11 people or 34% and the age range 41-50 years as many as 16 people or 50%, this indicates that employees related to budget decisions are very senior. respondents' data from the position can be seen that the position as head of skpd is as many as 6 people or 19%, positions as 9 skpd secretaries or 28% and other positions that play a role in budgeting are 17 people or 53%. data on respondents from the education level, respondents with a master's level of education (s2) as many as 13 people or 41% and the level of undergraduate education (s1) as many as 19 people or 59%. education of respondents (s2) that have reached 41% means that the competence of human resources in the government environment, especially the head of the north aceh district work unit has been able to be relied on from the level of education and can support the responsibilities given. judging from the tenure in office as many as 18 people or 56% occupy positions under 4 years, as many as 11 people or 34% occupy positions between 4 to 6 years and only 3 people occupy positions more than 6 years or 10%. table 5. characteristics of respondents. no number of respondents percentage frequency 1 gender man 24 75% women 8 25% total 32 100% 2 age 20-30 years 5 16% 31-40 years old 11 34% 41-50 years 16 50% total 32 100% 3 level of education s2 13 41% s1 19 59% total 32 100% 4 position head of skpd 6 19% skpd secretary 9 28% other positions 17 53% total 32 100% 5 long occupied position 0-4 years old 18 56% 4-6 years 11 34% > 6 years 3 10% total 32 100% source: results of the research data, 2015 jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 26 on table 5, it can be seen that employees who work in the planning and budget section are dominated by men rather than women, namely 24 men or 75% and 8 female respondents or 25%. from the age of the respondents indicated that the age range of 20-30 years is only 5 people or 16%, the age range is 31-40 years as many as 11 people or 34% and the age range 41-50 years as many as 16 people or 50%, this indicates that employees related to budget decisions are very senior. respondents' data from the position can be seen that the position as head of skpd is as many as 6 people or 19%, positions as 9 skpd secretaries or 28% and other positions that play a role in budgeting are 17 people or 53%. data on respondents from the education level, respondents with a master's level of education (s2) as many as 13 people or 41% and the level of undergraduate education (s1) as many as 19 people or 59%. education of the respondents (s2) who have reached 41% means that the competence of human resources within the government, especially the head of the north aceh district work unit has been able to be relied on from the level of education and can support the responsibilities given. judging from the tenure in office as many as 18 people or 56% occupy positions under 4 years, as many as 11 people or 34% occupy positions between 4 to 6 years and only 3 people occupy positions more than 6 years or 10% research instrument test result the measuring instrument used in this study to obtain data is a questionnaire. to find out whether the measuring instrument (instrument) used in the form of items statement item questionnaire has measured carefully and precisely what was measured in this study, research data was first tested for validity and reliability before being used in data analysis. research instruments are said to be good if they fulfill the three requirements the main ones are: 1) valid or valid; 2) reliable or reliable; 3) practical. test the validity of the research measuring instrument using a statistical approach, namely through the value of the score correlation coefficient statement item with a variable total score. validity test results of all variables declared valid both participatory budgeting varables, clarity of budget goals and managerial performance are declared valid because the value of the item score correlation statement with a total variable score> 0.30. after obtaining valid questionnaire items, another measure that must be met by a measuring instrument is having a high level of reliability or reliability. a measuring instrument is said to be reliable if the measuring instrument is used repeatedly will give relatively the same results (not much different). the statistical approach that can be used to see whether or not a measuring instrument is reliable is the reliability coefficient. as for the suggested size as the basis for the overall statement stated reliably (reliable) is if the reliability coefficient is greater 0.70. based on the results of processing using the cronbach's alpha method obtained the results of reliability testing for research data used as follows: table 6: reliability test results: number variabel koefisien reliabilitas info 1 participatory budgeting (x1) 0,829 reliabel 2 clarity of budget objectives (x2) 0,875 reliabel 3 managerial performance (y) 0,897 reliabel source: results of the research data, 2015 the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 27 results of testing statistical hypotheses. before being used as the basis for conclusions, the regression equation obtained and fulfilling the regression assumptions through the above tests need to be tested for the regression coefficient both overall (simultaneously) and individually (partial) to see whether the model is obtained and the regression coefficient can be said to be statistically significant so that general conclusions can be drawn about the effect of government share ownership and foreign share ownership, as well as control variables of company size and profitability on corporate social responsibility disclosures for this research sample. . table 6. reliability test results no variable coefficient reliability of information 1 participatory budgeting (x1) 0,829 reliable 2 clarity of budget objectives (x2) 0,875 reliable 3 managerial performance (y) 0,897 reliable source: results of the research data, 2015 simultaneous hypothesis testing (f-statistic test). the f-statistic test basically shows whether all the independent variables included in the model together (simultaneous) have a significant effect on the dependent variable. the f value is derived from the anova table (analysis of variance). the results of calculating the f-count for the regression model studied can be seen in table 7. table 7. f-test results anovab model sum of squares df mean square f sig. 1 regression 34873.409 3 11624.470 48.570 .000a residual 12180.207 51 238.828 total 47053.616 54 a. predictors: (constant), (x2) clarity of budget objectives, (x1) participatory budgeting b. dependent variable: (z) managerial performance from the results of data processing shown in table 7 it can be seen that the f-count value is 48,570 with a p-value of 0,000. because p-value (0,000) is smaller than the specified α value (0.05), it can be concluded that the independent variable (participatory budgeting, budget target clarity) simultaneously has a significant effect on non-independent variables (managerial performance) at the level 95% confidence. partial testing of hypotheses (t-statistic test) to find out whether or not a significant influence of the independent variables partially on an independent variable is used the statistical t-test. partial testing of hypotheses is done by comparing the calculated values with the t-table value. the t-table value for the error rate of 5% and the degree of freedom (db) = n-k-1 = 32-2-1 = 29 is 1.6674. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 28 the results of the calculation of the calculated value for each independent variable in the regression model studied and the results of the partial test decision are presented in table 8. table 8. partial hypothesis testing (t-test) variable t-count t-table pvalue(sig) decision test information x1(participatory budgeting) 3,284 1,6674 0,002 h0 ditolak signifikan pada α = 0,05 x2 (clarity of budget goals) 3,162 1,6674 0,015 h0 ditolak signifikan pada α = 0,05 description: if t count ≤ t table: h0 is accepted or ha is rejected if thitung>table: ha is accepted or h0 is rejected the effect of participatory budgeting on company performance. from the results of the calculation, the calculated value for the participatory budgeting variable (x1) is 3.284 with a p-value of 0.002. because p-value (0.002) is smaller than the predetermined α (0.05), it can be concluded that partially participatory budgeting has a significant positive effect on firm performance at a 95% confidence level. this means that the results of this study successfully rejected h0. the effect of budget target clarity on managerial performance. from the calculation results, the calculated value for the budget target clarity variable (x2) is 3.162 with a p-value of 0.015. because the p-value (0.015) is smaller than the predetermined α (0.05), it can be concluded that partially the clarity of the budget target also has a significant effect on firm performance at a 95% confidence level. this means that the results of this study managed to reject h0. regression equation model. to see the effect of participatory budgeting (x1) and budget goal clarity (x2), on managerial performance (y), multiple linear regression analysis is used. calculation of regression coefficients using spss 20.0 software for multiple regression analysis is presented in the following table 9. table 9. results of calculation of multiple regression coefficients coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 10,562 11.679 .872 .387 (x1) pp 1.729 .568 .582 3.284 .002 (x2) ksa 1.681 .680 .284 3.162 .015 dependent variable: (y) managerial performance based on the calculation results in table 9 above, the following forms of multiple linear regression equations are obtained: the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 29 y = 10,562+ 1,729 x1 + 1,681 x2 + ε the regression coefficient value in the independent variables illustrates if it is estimated that the independent variable increases by one unit and the value of the other independent variables is estimated to be constant or equal to zero, then the value of the dependent variable is expected to rise or can decrease according to the independent variable regression coefficient sign. from the multiple linear regression equation above obtained a constant value of 10.184 means that with variable assumptions of participatory budgeting and clarity of budget targets, the average managerial performance index will be worth 10, 562. the regression coefficient for the x1 variable is positive, indicating the existence of a unidirectional relationship between participatory budgeting (x1) and managerial performance (y). positive x1 variable regression coefficient means that the implementation of participatory budgeting will improve managerial performance (y). the regression coefficient for the x2 variable is positive, indicating the existence of a unidirectional relationship between the clarity of the budget target (x2) and managerial performance (y). the variable x2 regression coefficient implies that the implementation of clarity of budget targets carried out by the company will improve managerial performance. determinant coefficient (r2) the magnitude of the influence of participatory budgeting and the clarity of target objectives on managerial performance is shown by the coefficient of determination for the regression model obtained. the calculation of the determination coefficient (r2) can be seen in table 10. table 10: results of the determination coefficient (r2) model summaryb model r r square adjusted r square std. error of the estimate dimension 1 ,860a ,739 ,726 15,454048 a. predictors: (constant), (x2) clarity of budget goals, (x1) participatory budgeting. b. dependent variable: (y) managerial performance the table above shows the value of the determination coefficient (r square) of 0.739, meaning that 73.9% of managerial performance can be influenced by participatory budgeting and clarity of budget goals. while the rest of (100% 73.9%) = 26.1% can be influenced by other variables not examined in this study. from the results of the study obtained the coefficient of determination (r-square) of 73.9%, while other factors that affect is equal to 26.1%. this means that the variables of participatory budgeting and clarity of budget targets simultaneously influence managerial performance. while the influence of other variables not examined amounted to 26.1% such as budget gaps, organizational commitment, decentralization, and other factors. the results of the study show that participatory budgeting and clarity of budget targets influence the managerial performance of the heads of the north aceh district government regional work units both simultaneously and partially. the magnitude of the coefficient of determination of participatory budgeting and the clarity of budget targets indicate the extent of the influence on managerial performance. meaning that the higher the involvement of government officials, the more managerial performance will be improved and the more participatory budgeting and clarity of budget targets implemented and implemented will improve the managerial performance of the government. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 30 the results of the study show that participatory budgeting and clarity of budget targets influence the managerial performance of the heads of the north aceh district government regional work unit (skpd). this means that the higher the level of their involvement, it will improve managerial performance. the results of this study are in line with ahmed's research which states that participatory budgeting has an influence on managerial performance. the results of this study also support indriantoro's research which states that there is a positive and significant relationship between participatory budgeting and clarity of budget targets with managerial performance. the effect of participatory budgeting on managerial performance. participatory budgeting has a significant influence on managerial performance. the beta coefficient of the participatory budgeting variable on managerial performance is 1,729. furthermore, the value of the regression coefficient of the participatory budgeting variable on managerial performance is 3.384. because the tcount is greater than ttable, it is concluded that participatory budgeting has a significant effect on managerial performance. the results of the study showed that participatory budgeting had an effect on managerial performance of the heads of the north aceh district government regional work unit (skpd). this means that the higher the level of their involvement, it will improve managerial performance. referring to the level of beta coefficient between variables, the effect of participatory budgeting on managerial performance is in the moderate category. it is suspected that the basic essence of performance budgeting has not been understood in depth by the authorities in the area with measurable work indicators based on the principle of value for money known as economical, efficient and effective. effect of budget target clarity on managerial performance. clarity of budget goals has a significant influence on managerial performance. the magnitude of the beta coefficient of the budget target clarity variable on managerial performance is 1.687. the positive path coefficient value indicates the clearer budget target will make managerial performance higher. furthermore, the value of the regression coefficient of the budget target clarity variable on managerial performance is 3.162. because the tcount is greater than table, it can be concluded that the clarity of the budget target has a significant effect on managerial performance. the results of the study showed that the clarity of the budget target affected the managerial performance of the heads of the north aceh district government regional work unit (skpd). this means that the more clear and specific the budget goals to be achieved and understood by those responsible for achieving budget targets, it will improve managerial performance. referring to the level of the beta coefficient between variables, the effect of budget target clarity is in the medium category. this indicates that the apparatus' understanding of the budget targets to be achieved still needs to be improved. the results of this study are in line with the results of research obtained by darma and halim, as well as the results of cecilia l kewo's research. the effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district mukhlisul muzahid 31 conclusion based on the results of the analysis and discussion as well as the findings of the research results, simultaneously participatory budgeting and clarity of budget targets have a positive and significant effect on the managerial performance of regional work units in the north aceh district government. partially participatory budgeting and clarity of budget targets have a positive and significant effect on managerial performance. this can be interpreted that with the involvement in the budgeting process, the budget target is clearer and can be understood by the implementers. the involvement of these structural officials in the budgeting process, the determination of budget targets more clearly and well understood by structural officials as implementing officers will improve the managerial performance of the organization. the application of participatory budgeting and the adequacy of budget targets effectively, effectively and efficiently have a significant impact on the managerial performance of an organization. suggestion a better understanding of participatory budgeting and clarity of budget goals needs to be improved, given that understanding is not maximized at the subordinate level. for researchers and other parties interested in conducting research on budgeting, it is advisable to explore other factors that influence managerial performance such as budget gaps, organizational commitment, organizational culture, work motivation, and decentralization. references mardiasmo. (2010). public sector accounting, regional financial accounting. revised edition. jakarta: salemba empat. supreme audit agency of the republic of indonesia.( 2015). results of examination of local government financial reports. via http: //www.bpk go.id awio, godwin. (2010). decentralization and budgeting : the uganda health sector experience. the international journal of public sector management, 14(1), 75-88. kong, dongsung. (2015). performance-based budgeting : the us experience public organization review : a global journal, 91-107. emilia darma dan abdul halim. (2005). clarity of budget objectives, accounting control systems and managerial performance: empirical study of district / city governments in diy province. accounting and investment journal,6(1). nunuy nur afiah. (2009). government accounting: implementation of local government financial accounting. jakarta : kencana. sekaran, uma. (2006). research method for business: a skill building approach, fourth edition. (translation kwan men yon), jakarta: salemba empat. cecilia l kewo. 2011. the effect of participatory budgeting, clarity of budget objectives and implementation of internal control on managerial performance, thesis. unpad bandung. askam tuasikal.2006. the influence of internal and external supervision, and understanding of the financial accounting system and its implications for the performance of the unit of regional government work units. doctoral dissertation at padjadjaran university, bandung. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 17-32 32 nur indriantoro. 1993.the effect of participative budgeting on job performance and job satisfaction with locus of control and cultural dimension as moderating variables. disertation.the university of kentucky. lexington suharsimiarikunto. (2002). research procedure a practice approach. jakarta: rineka cipta. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 19 pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran dengan partisipasi anggaran dan penekanan anggaran sebagai variabel mediasi yeyen pratiwi1), lisa martiah nila puspita2) fakultas ekonomi dan bisnis, universitas bengkulu yeyenpratiwi@gmail.com 1) , lisaamartiahnpuspta@gmail.com 2) abstract this study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. the sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. this study is an empirical research with quantitative approach using primary data. the analytical tool used in this research is descriptive and inferential statistics with smartpls version 3.0. this results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. the effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis. keyword: purpose of budget use, budgetary slack, budget participation, budget emphasis pendahuluan di dalam persaingan usaha yang semakin ketat ini, perusahaan harus mampu mempertahankan kualitas perusahaan untuk tetap bertahan hidup. untuk bertahan hidup, perusahaan harus mampu bekerja dengan efektif dan efisien serta harus memikirkan strategi yang telah dirancangnya. perubahan lingkungan bisnis mendorong perusahaan untuk terus melakukan perubahan-perubahan yang inovatif. hal ini mendorong manajemen untuk menyusun perencanaan yang tepat agar dapat berkembang dan bersaing. salah satu komponen penting dalam perencanaan adalah anggaran. neely, sutcliff, dan heyns (2001) dalam schoute & wiersma (2011) berpendapat bahwa proses penganggaran tidak penting dan tidak memberikan nilai positif pada perusahaan dimana hanya akan memakan waktu dan biaya dan hanya memberikan sedikit nilai tambah dalam meningkatkan kinerja perusahaan. sedangkan peneliti lain mengemukakan bahwa penganggaran adalah hal penting yang merupakan bagian yang tak terpisahkan dari proses perencanaan dan pengendalian perusahaan ketika anggaran tersebut dapat dijalankan dengan benar (misalnya, covaleski et al, 2003; hansen, otley, dan van der stede, 2003; merchant dan van der stede, 2007 dalam schoute & wiersma (2011). kedua pendapat yang berbeda itu tentu memberikan perdebatan tentang penggunaan anggaran pada sebuah perusahaan. dalam proses anggaran itu sendiri, terdapat beberapa hal yang mungkin akan terjadi. diantara hal tersebut adalah kemungkinan terjadinya senjangan anggaran. senjangan anggaran adalah suatu tindakan dimana manajer melebihkan kemampuan produktif dengan mengestimasikan pendapatan lebih rendah dan biaya lebih tinggi sehingga anggaran yang disusun lebih mudah untuk dicapai dengan tujuan dapat meningkatkan kinerjanya. dalam mailto:yeyenpratiwi@gmail.com mailto:lisaamartiahnpuspta@gmail.com pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 20 lingkup senjangan anggaran terdiri dari dua yaitu senjangan anggaran itu sendiri dan tujuan senjangan. namun dalam penelitian ini lebih ditekankan pada senjangan anggaran itu sendiri. proses penyusunan anggaran melibatkan banyak pihak, mulai dari manajamen tingkat atas sampai manajemen tingkat bawah yang sering disebut dengan partisipasi anggaran. partisipasi anggaran diharapkan mampu memberikan pengaruh positif terharap target anggaran yang disusun, karena dengan terlibatnya manajer sehingga tahu dan mampu sebesar apa anggaran yang ditetapkan akan dicapainya. namun karena karakter dan perilaku manusia yang berbeda-beda, partisipasi anggaran dapat berpengaruh negatif terhadap senjangan. ada dua pendapat tentang senjangan anggaran yang dipengaruhi oleh partisipasi anggaran, yaitu pendapat pertama partisipasi akan menciptakan senjangan mengemukakan bahwa semakin tinggi partisipasi yang diberikan pada bawahan dalam penganggaran cenderung mendorong bawahan menciptakan senjangan. sedangkan kelompok yang tidak mendukung pendapat itu menyatakan bahwa partisipasi dapat mengurangi senjangan yang ditandai dengan komunikasi yang positif antara para manajer (schoute & wiersma, 2011). seperti penelitian terdahulu yang dilakukan afiani (2010) dalam (kartika, 2010) menunjukkan bahwa partisipasi yang tinggi dalam proses penyusunan anggaran dapat menimbulkan senjangan anggaran yang tinggi pula. namun hasil yang berlawanan ditunjukkan dari penelitian sujana (2010) dimana hasil penelitiannya menunjukkan partisipasi yang tinggi dalam penyusunan anggaran dapat mengurangi terjadinya senjangan anggaran. beberapa akademisi berpendapat agar anggaran yang disusun dapat digunakan secara optimal, perusahaan harus menggunakan beberapa anggaran terutama untuk tujuan perencanaan dan motivasi, target anggaran yang optimal akan berbeda pada setiap tingkat secara signifikan. penelitian yang dilakukan oleh merchant dan manzoni (1989) dalam schoute & wiersma (2011) telah menunjukkan bahwa dalam prakteknya perusahaan tidak menggunakan anggaran yang berbeda untuk tujuan yang berbeda, hal tersebut menjelaskan bahwa telah adanya kompromi yang mereka lakukan pada tingkat senjangan anggaran mereka. selain itu, penelitian yang dilakukan juga menunjukkan bahwa perusahaan cenderung menetapkan target anggaran untuk perusahaan mereka pada tingkat yang relatif mudah dicapai. dunk dan nouri (1998) dalam schoute & wiersma (2011) juga menemukan faktor lain yang mempengaruhi senjangan anggaran selain partisipasi manajemen. faktor ini adalah penekanan anggaran, yang sebagian besar telah ditemukan berpengaruh negatif dengan senjangan anggaran, dan dianggap dapat digunakan perusahaan untuk mengurangi tingkat senjangan anggaran. karena faktor tersebut juga tampaknya terkait dengan tujuan penggunaan anggaran, dalam artian bahwa kedua faktor tersebut dapat digunakan secara lebih intensif agar perusahaan menggunakan anggaran mereka dengan lebih intensif pula, baik untuk tujuan umum ataupun tertentu, dan mungkin kedua faktor ini yang memediasi hubungan antara tujuan penggunaan anggaran dan senjangan anggaran. penelitian ini merupakan replikasi dari penelitian yang dilakukan oleh schoute & wiersma (2011) pada manajer 44 perusahaan yang terdaftar di belanda. dimana dalam penelitian tersebut meneliti tentang hubungan antara tujuan penggunaan anggaran dan senjangan anggaran, hasil penelitian tersebut adalah hubungan antara setiap variabel yang diteliti adalah negatif baik yang dimediasi oleh partisipasi anggaran maupun yang dimediasi oleh penekanan anggaran. maksud hubungan antara tujuan penggunaan anggaran negatif dengan senjangan anggaran yang dimediasi oleh partisipasi anggaran yaitu semakin tinggi partisipasi anggaran maka senjangan anggaran yang terjadi semakin rendah. dan hubungan antara tujuan penggunaan anggaran dan senjangan anggaran yang dimediasi oleh penekanan jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 21 anggaran juga negatif, maksudnya semakin tingginya penekanan anggaran yang dilakukan oleh atasan kepada manajer semakin rendah kemungkinan terjadinya senjangan anggaran. dalam penelitian yang dilakukan oleh schoute & wiersma (2011) tujuan penggunaan anggaran memiliki dua kelompok besar yaitu intensitas penggunaan anggaran dan tujuan penggunaan anggaran itu sendiri yang juga dikelompokkan menjadi tiga diantaranya tujuan perencanaan dan komunikasi, tujuan koordinasi dan alokasi, serta tujuan evaluasi dan motivasi. namun dalam penelitian ini hanya menguji pengaruh tiga tujuan penggunaan anggaran terhadap senjangan anggaran dengan partisipasi anggaran dan penekanan anggaran sebagai variabel mediasi. alasannya belum pernah adanya penelitian di indonesia yang menguji tentang pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran, namun untuk penelitian yang menguji pengaruh partisipasi anggaran ataupun penekanan anggaran terhadap senjangan anggaran telah banyak dilakukan. kerangka teoritis dan hipotesis untuk memperjelas dan mempermudah pemahaman penelitian, maka perlu dijelaskan suatu kerangka penelitian sebagai landasan dalam pemahaman yang dapat digambarkan sebagai berikut: gambar 1. kerangka analisis tujuan penggunaan anggaran and senjangan anggaran penggunaan anggaran untuk tujuan perencanaan dan komunikasi adalah penggunaan anggaran untuk menerjemahkan rencana strategis jangka panjang dalam rencana jangka pendek yaitu anggaran. ketika anggaran memiliki pengaruh yang kuat dengan rencana strategis perusahaan, hal tersebut akan memperkuat kesan bawahan bahwa strategi yang harus dikejar adalah rencana yang harus diikuti oleh seluruh karyawan. selain itu, anggaran tersebut dapat berkomunikasi secara baik untuk seluruh karyawan. namun para manajer memiliki tujuan pribadi dan juga tujuan organisasi. manajer tentu memiliki pemahaman bahwa tidak semua tindakan harus sesuai dengan rencana yang ditentukan sebelumnya, seperti anggaran. rencana seperti itu didasarkan pada situasi yang dipercaya ada pada saat rencana tersebut diformulasikan. dari sanalah kemungkinan terjadinya senjangan anggaran akan muncul. oleh karena itu diperlukannya adanya koordinasi antara setiap manajer dan organisasi dalam menyelaraskan tujuan. keselarasan tujuan (goal congruence) berarti, sejauh hal tersebut dimungkinkan, tujuan seorang manajer organisasi seharusnya konsisten dengan tujuan organisasi itu sendri. sistem pengendalian manajemen seharusnya dirancang dan dioperasikan dengan prinsip keselarasan tujuan dalam pikiran setiap pribadi (anthony & govindarajan, 2005). sehingga jika tujuan seluruh manajer pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 22 telah selaras dengan tujuan organisasi, diharapkan penyimpangan yang timbul seperti senjangan anggaran dapat ditekan. shcoute & wiersma (2011), mengungkapkan pengendalian adalah membandingkan antara rencana dengan pelaksanaan sehingga dapat ditentukan penyimpangan yang timbul apakah sudah menjadi tanda bahaya bagi organisasi atau belum. penyimpangan tersebut sebagai dasar evaluasi atau penilaian prestasi para manajer. sehingga adanya evaluasi seperti ini akan mampu memotivasi manajer untuk dapat mencapai tujuan yang telah ditetapkan. jika tujuan yang telah ditetapkan menjadi ukuran sebuah evaluasi dan motivasi pada manajer, manajer tidak akan melakukan senjangan pada anggaran yang telah disusunnya. h1:tujuan penggunaan anggaran berpengaruh negatif terhadap senjangan anggaran tujuan penggunaan anggaran, partisipasi anggaran, and senjangan anggaran secara teoritis, partisipasi anggaran memiliki dua efek yang berlawanan pada tingkat senjangan anggaran. pada satu sisi, partisipasi anggaran memberikan pengaruh positif terhadap senjangan anggaran. seperti yang dikemukakan oleh schiff & lewin (1968), bahwa dengan adanya partisipasi anggaran, manajemen berkesempatan untuk bernegosiasi atas target anggaran yang relatif mudah untuk dicapai. sedangkan webb (2002) menemukan bahwa partisipasi anggaran berpengaruh negatif terhadap senjangan anggaran karena ketika manajer secara konsisten mencapai anggaran dan mampu mengalahkan anggaran yang telah disusun dengan jumlah yang besar, mereka akan menunjukkan reputasi negatif bahwa anggaran tidak dapat diandalkan. dengan adanya partisipasi anggaran dimana akan mampu menekan dan menurunkan tingkat senjangan anggaran sehingga tujuan dari penggunaan anggaran yang dikelompokkan menjadi tiga tujuan itu dapat dicapai sebagaimana yang diharapkan oleh para manajer perusahaan, sehingga hubungan antara tujuan penggunaan anggaran dan senjangan anggaran negatif dengan dimediasi oleh partisipasi anggaran. penelitian mengenai hubungan antara ketiganya ini telah dilakukan oleh schoute & wiersma (2011), dimana hubungan antara tujuan penggunaan anggaran dan senjangan anggaran menjadi negatif dengan partisipasi anggaran sebagai variabel mediasi. namun penelitian yang dilakukan oleh miyati (2010), partisipasi anggaran memiliki pengaruh positif terhadap senjangan anggaran yang artinya dengan adanya partisipasi anggaran, kemungkinan terjadinya senjangan anggaran menjadi lebih besar. h2: tujuan penggunaan anggaran berpengaruh negatif terhadap senjangan anggaran yang dimediasi oleh partisipasi anggaran tujuan penggunaan anggaran, penekanan anggaran, dan senjangan anggaran penekanan anggaran dapat mengurangi kecenderungan untuk membangun senjangan anggaran dimana akan memberikan efek negatif ketika manajer dapat mencapai target anggaran dengan jumlah lebih besar, hal tersebut menunjukkan bahwa manajer melakukan negosiasi untuk senjangan anggaran (schoute & wiersma, 2011). meskipun secara teoritis penekanan anggaran memiliki hubungan positif dan negatif terhadap senjangan anggaran, namun dalam kenyataannya hubungan keduanya adalah negatif. dengan adanya penekanan anggaran yang memberikan hubungan negatif dengan senjangan anggaran, tentu saja hubungan antara tujuan penggunaan anggaran juga akan menjadi negatif dengan senjangan anggaran yang dimediasi oleh penekanan anggaran. penelitian mengenai hubungan antara ketiganya ini telah dilakukan oleh schoute & wiersma (2011), dimana hubungan antara tujuan penggunaan anggaran dan senjangan anggaran menjadi negatif dengan penekanan jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 23 anggaran sebagai variabel mediasi. untuk itu peneliti ingin menguji hubungan antara keduanya dengan hipotesis berikut: h3:tujuan penggunaan anggaran berpengaruh negatif terhadap senjangan anggaran yang dimediasi oleh penekanan anggaran metode penelitian jenis penelitian ini merupakan penelitian kuantitatif. penelitian ini juga merupakan penelitian asosatif-kausal. populasi dalam penelitian ini adalah seluruh manajer pada perusahaan yang berada di indonesia. sampel dalam penelitian 70 manajer perusahaan yang ada di indonesia. metode pengambilan sampel dilakukan dengan teknik purposive sampling yaitu teknik pengambilan sampel berdasarkan kriteria dengan pertimbangan tertentu, dimana pertimbangannya dalam hal ini adalah manajer yang telah memiliki pengalaman kerja minimal dua tahun dan merupakan manajer tingkat menengah dan manajer tingkat bawah. data yang digunakan dalam penelitian ini adalah data primer. dalam hal ini kusioner yang disebarkan berbentuk cetak dan elektronik atau kuesioner online. website dari kuesioner online yang telah dibuat yaitu: https://goo.gl/forms/xmzedpmtt893pose3. metode analisis data penelitian ini menggunakan software smartpls versi 3.0.m. tabel 1. deskripsi kuesioner keterangan frekuensi persentase jumlah kuesioner yang dikirim 78 100% jumlah kuesioner yang kembali 71 91% jumlah kuesioner yang tidak kembali 7 8% jumlah kuesioner yang tidak dapat digunakan 1 2% jumlah kuesioner yang dapat digunakan 70 89% sumber: data primer diolah 2016 tabel 2. statistik deskriptif variabel penelitian variabel n kisaran teoritis mean teoritis kisaran aktual mean aktual std. deviation min maks min maks tujuan penggunaan anggaran 70 9 45 27 19 45 38.07 5.884 partisipasi anggaran 70 3 15 9 4 15 11.26 2.301 penekanan anggaran 70 4 20 12 12 20 16.77 2.335 senjangan anggaran 70 4 20 12 8 20 14.27 2.050 variabel tujuan penggunaan anggaran memiliki nilai rata-rata teoritis 27 sedangkan untuk nilai kisaran aktualnya adalah sebesar 38.07 dan standar deviasinya sebesar 5.884. nilai kisaran aktual minimal 19 dan maksimal 45 menunjukkan bahwa jawaban responden https://goo.gl/forms/xmzedpmtt893pose3 pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 24 pada variabel tujuan penggunaan anggaran dikisaran 4 dan 5 yang artinya bahwa responden menilai tinggi dan sangat tinggi tentang tujuan penggunaan anggaran yang telah mereka susun. nilai rata-rata actual diatas nilai rata-rata teoritis mengindikasi bahwa jawaban responden rata-rata menilai tinggi terhadap tujuan penggunaan anggaran yang telah mereka susun. nilai standar deviasi sebesar 5.884 lebih kecil dari nilai rata-rata aktualnya sebesar 38.07 sehingga mengindikasikan tidak terjadinya variasi data penelitian pada variabel tujuan penggunaan anggaran. variabel partisipasi anggaran memiliki nilai rata-rata teoritis 9 sedangkan untuk nilai kisaran aktualnya adalah sebesar 11.26 dan standar deviasinya sebesar 2.301. nilai kisaran aktual minimal 4 dan maksimal 15 menunjukkan bahwa jawaban responden pada variabel partisipasi anggaran dikisaran 3 dan 4 yang artinya bahwa responden menilai sedang dan tinggi tentang partisipasi pada anggaran yang telah mereka susun. nilai rata-rata aktual diatas nilai rata-rata teoritis mengindikasi bahwa jawaban responden rata-rata menilai tinggi terhadap partisipasi anggaran yang telah mereka susun. nilai standar deviasi sebesar 2.301 lebih kecil dari nilai rata-rata aktualnya sebesar 11.26 sehingga mengindikasikan tidak terjadinya variasi data penelitian pada variabel partisipasi anggaran. variabel penekanan anggaran memiliki nilai rata-rata teoritis 12 sedangkan untuk nilai kisaran aktualnya adalah sebesar 16.77 dan standar deviasinya sebesar 2.335. nilai kisaran aktual minimal 12 dan maksimal 20 menunjukkan bahwa jawaban responden pada variabel penekanan anggaran dikisaran 4 dan 5 yang artinya bahwa responden menilai setuju dan sangat setuju tentang penekanan pada anggaran yang telah mereka susun. nilai rata-rata aktual diatas nilai rata-rata teoritis mengindikasi bahwa jawaban responden rata-rata menilai tinggi terhadap penekanan anggaran yang telah mereka susun. nilai standar deviasi sebesar 2.335 lebih kecil dari nilai rata-rata aktualnya sebesar 16.77 sehingga mengindikasikan tidak terjadinya variasi data penelitian pada variabel penekanan anggaran. variabel senjangan anggaran memiliki nilai rata-rata teoritis 12 sedangkan untuk nilai kisaran aktualnya adalah sebesar 14.27 dan standar deviasinya sebesar 2.050. nilai kisaran aktual minimal 8 dan maksimal 20 menunjukkan bahwa jawaban responden pada variabel senjangan anggaran dikisaran 2 dan 3 yang artinya bahwa responden menilai sedang dan tinggi tentang senjangan pada anggaran yang telah mereka susun. nilai rata-rata aktual diatas nilai rata-rata teoritis mengindikasi bahwa jawaban responden rata-rata menilai tinggi terhadap senjangan anggaran yang telah mereka susun. nilai standar deviasi sebesar 2.050 lebih kecil dari nilai rata-rata aktualnya sebesar 14.27 sehingga mengindikasikan tidak terjadinya variasi data penelitian pada variabel senjangan anggaran. analisis statistik inferensial outer model (evaluasi model pengukuran) 1. convergent validity (validitas konvergen) setiap indikator dapat dikatakan valid jika memiliki nilai ave (average variance extracted) diatas 0.5 dan untuk uji reliabilitas harus memiliki nilai crombach’s alpha diatas 0.6 dan nilai composite reliability diatas 0.7. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 25 gambar 2. hasil plsalgorithm sebelum eliminasi sumber: data primer diolah dengan pls, 2017 pada gambar 2 menunjukkan bahwa tidak semua indikator dapat dikatakan reliable seperti indikator pbu9, be4 dan bs1 yang memiliki nilai kurang dari 0.7 sehingga harus dieliminasi. untuk indikator pbu9 hanya memiliki nilai loading factor 0.457, untuk be4 memiliki nilai 0.645 dan untuk bs1 hanya memiliki nilai 0.042 yang mana harus dieliminasi. berdasarkan gambar 2, indikator pbu9, be4 dan bs1 yang memiliki nilai kurang dari 0.7 harus dieliminasi atau dikeluarkan dari model. selanjutnya model akan di re-estimasi dengan mengeliminasi indikator tersebut. untuk tampilan hasil plsalgorithm setelah indikator tersebut dieliminasi dapat dilihat pada gambar 4.2 berikut ini: gambar 3. hasil plsalgorithm setelah eliminasi 1 sumber: data primer diolah dengan pls, 2017 pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 26 pada gambar 3 menunjukkan bahwa semua indikator memiliki nilai diatas 0.7 kecuali indikator pbu8 yang memiliki nilai diatas 0.7 sebelum dieliminasi tetapi setelah dieliminasi memiliki nilai 0.7 sehingga harus dieliminasi atau dikeluarkan dari model. berdasarkan gambar 4.2 yang menjelaskan bahwa indikator pbu8 harus dieliminasi atau dikeluarkan dari model, selanjutnya model akan di re-estimasi kemali dengan mengeliminasi indikator tesebut. pada gambar 4.3 berikut menunjukkan tampilan hasil plsalgorithm setelah indikator pbu8 dieliminasi dan model di re-estimasi kembali. gambar 4. kontruk yang memenuhi kriteria sumber: data primer diolah dengan pls, 2017 berdasarkan gambar 4 telah dapat disimpulkan bahwa konstruk telah memenuhi kriteria convergent validity, sehingga untuk tahapan atau uji selanjutnya indikator pbu8, pbu9, be1, dan bs1 tidak akan diikutkan lagi di dalam model. 2. discriminant validity (validitas diskriminan) tabel 5. nilai discriminant validity (cross loadings) be bp bs pbu be1 0.788 0.637 0.222 0.473 be2 0.738 0.424 0.063 0.226 be3 0.841 0.599 0.361 0.502 bp1 0.528 0.897 0.506 0.325 bp2 0.678 0.912 0.476 0.346 bp3 0.757 0.874 0.409 0.365 bs2 0.244 0.380 0.758 0.169 jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 27 bs3 0.246 0.536 0.812 0.192 bs4 0.252 0.230 0.724 0.533 pbu1 0.306 0.132 0.297 0.753 pbu2 0.406 0.157 0.096 0.822 pbu3 0.452 0.289 0.390 0.857 pbu4 0.462 0.288 0.345 0.902 pbu5 0.482 0.387 0.412 0.896 pbu6 0.572 0.454 0.300 0.867 pbu7 0.544 0.435 0.317 0.877 sumber: data primer diolah dengan pls, 2017 dari tabel 4.5 dapat dilihat bahwa nilai loading untuk setiap indikator dari masingmasing variabel laten memiliki nilai yang paling besar dibandingkan dengan nilai loading jika dihubungkan dengan variabel laten lainnya. hal ini berarti bahwa setiap variabel laten memiliki nilai discriminant validity yang baik dimana beberapa variabel laten memiliki nilai yang berkorelasi rendah dengan konstruk lainnya. selanjutnya adalah melihat nilai ave (average variance extracted) dan nilai akar dari ave untuk setiap variabel dengan korelasi antara variabel dengan variabel lainnya dalam model. nilai ave untuk setiap variabel harus lebih besar dari 0.5. tabel 4.6 berikut menunjukkan hasil output nilai ave dari model. tabel 6. nilai ave (average variance extracted) variabel ave (average variance extracted) be 0.624 bp 0.800 bs 0.586 pbu 0.731 sumber: data primer diolah dengan pls, 2017 berdasarkan tabel 6 di atas menunjukkan bahwa nilai ave (average variance extracted) untuk variabel tujuan penggunaan anggaran adalah 0.731, senjangan anggaran adalah 0.586, partisipasi anggaran adalah 0.800 dan variabel bugdet emphasis adalah 0.624 yang artinya nilai ave untuk masing-masing variabel laten lebih dari 0.5 tabel 7. discirimant validity variabel be bp bs pbu penekanan anggaran 0.790 partisipasi anggaran 0.727 0.895 senjangan anggaran 0.321 0.520 0.765 tujuan penggunaan anggaran 0.553 0.385 0.374 0.855 sumber: data primer diolah dengan pls, 2017 berdasarkan tabel 7 di atas, untuk setiap angka yang ditebalkan adalah nilai akar ave (average variance extracted) dari setiap variabel dan angka yang tidak ditebalkan adalah nilai korelasi antar variael dengan variabel lainnya dalam model. dilihat dari tabel 4.7 tersebut dapat disimpulkan bahwa akar ave semua variael lebih tinggi dari korelasi antara variabel tersebut dengan variabel lainnya. dilihat dari hasil output tabel 4.6 dan tabel 4.7 diatas, dapat disimpulkan bahwa semua variabel memenuhi kriteria validitas diskriminan (discrimant validity). pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 28 uji reliabilitas selain menguji validitas, dilakukan juga uji reliabilitas yang diukur dengan composite reliability dan diperkuat dengan cronbach’s alpha. untuk dapat dikatakan reliable, maka nilai cronbach’s alpha harus diatas 0.6 dan nilai composite reliability harus diatas 0.7. tabel 8. cronbach’s alpha dan composite reliabilty variabel cronbach’s alpha composite reliabilty be 0.722 0.833 bp 0.875 0.923 bs 0.655 0.809 pbu 0.939 0.950 sumber: data primer diolah dengan pls, 2017 berdasarkan hasil output yang terangkum dalam tabel 8 di atas, dapat dilihat semua variabel memiliki nilai cronbach’s alpha diatas 0.6, dan nilai composite reliability semua variabel adalah diatas 0.7. jadi dapat disimpulkan dari hasil output cronbach’s alpha dan composite reliability tersebut bahwa semua variabel laten telah memenuhi kriteria uji reliabilitas sehingga masing-masing variabel dapat dikatan reliable. inner model (evaluasi model struktural) untuk model strukturan hasil pls bootstraping dalam penelitian ini dapat dilihat pada gambar 4.5 di bawah ini: gambar 5. hasil pls bootstraping sumber: data primer diolah dengan pls, 2017 jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 29 tabel 9. nilai r-square variabel r-square senjangan anggaran 0.339 sumber: data primer diolah dengan pls, 2017 pengujian terhadap model struktural dilakukan dengan melihat nilai r-square. berdasarkan table 9 memperlihatkan hasil pengujian nilai r square sebesar 0.339 atau 33.9%. interpretasi dari nilai ini adalah bahwa variabel partisipasi anggaran dan pertimbangan etika menjelaskan 33.9% variasi senjangan anggaran. pengujian hipotesis pengujian pengaruh mediasi menggunakan prosedur yang dikembangkan oleh baron dan kenny (1986) dalam gozhali dan latan (2015) melalui tiga model. 1. model pertama, menguji pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran dan harus signifikan pada t-statistics lebih dari 1.668, dimana hasil bootstrapping dapat dilihat dari gambar dibawah ini: gambar 6. model pertama sumber: data primer diolah dengan pls, 2017 pada gambar 6 dapat dilihat bahwa pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran dengan nilai 4.268 yang mana lebih dari 1.6682. dengan demikian nilai t-statistics pbu terhadap bs adalah 4.268, yang artinya pengaruh antar varibel tersebut adalah signifikan dengan nilai p values 0.000. model kedua, menguji pengaruh tujuan penggunaan anggaran terhadap partisipasi anggaran dan penekanan anggaran, dan harus signifikan pada t-statistics lebih dari 1.668, dimana hasil bootstrapping dapat dilihat dari gambar dibawah ini: pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 30 gambar 7. model kedua sumber: data primer diolah dengan pls, 2017 pada gambar 7 dapat dilihat bahwa pengaruh tujuan penggunaan anggaran terhadap partisipasi anggaran memiliki nilai 4.099 yang mana lebih dari 1.6682. dengan demikian nilai t-statistics pbu terhadap bp adalah 4.099, yang artinya pengaruh antar varibel tersebut adalah signifikan dengan nilai p values 0.000. demikian juga dengan pengaruh tujuan penggunaan anggaran terhadap penekanan anggaran memiliki nilai 9.512, yang signifikan karena memiliki nilai yang lebih dari 1.668. model ketiga, menguji pengaruh tujuan penggunaan anggaran terhadap partisipasi anggaran dan penekanan anggaran, dan harus signifikan pada t-statistics lebih dari 1.668, dimana hasil bootstrapping dapat dilihat dari gambar 4.5. untuk lebih jelasnya dapat dilihat pada tabel path coefficient dibawah ini, dimana pengujian simultan antara variabel pbu, bp, be terhadap bs: tabel 10. path coefficient model ketiga (mean, stdev, t-values) original sample (o) sample mean (m) standard deviation (stdev) t-statistics p values be -> bs 0.395 0.371 0.167 1.760 0.099 bp -> bs 0.620 0.590 0.194 3.196 0.001 pbu -> be 0.553 0.563 0.073 7.612 0.000 pbu -> bp 0.385 0.395 0.106 3.646 0.000 pbu -> bs 0.298 0.299 0.187 1.596 0.111 sumber: data primer diolah dengan pls, 2017 pada gambar 7, dengan pengujian langsung antara tujuan penggunaan anggaran terhadap senjangan anggaran, memiliki pengaruh yang signifikan yaitu sebesar 4.268 karena lebih besar dari 1.668. namun pada tabel 10 menunjukkan bahwa tujuan penggunaan anggaran (pbu) tidak berpengaruh terhadap senjangan anggaran (bs) dengan nilai t-statistics jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 31 sebesar 1.596. ukuran siginifikansi keterdukungan hipotesis dapat digunakan dengan perbandingan nilai t-statistics harus lebih besar dari 1.668, maka hipotesis diterima dan juga dilihat dari nilai p values harus di bawah 0.05 dengan tingkat kesalahan 5 persen atau tingkat keyakinan 95%. dapat dilihat hasil dari kedua pengujian tersebut adalah berpengaruh positif, sehingga h1 dalam penelitian ini ditolak. tabel diatas juga menunjukkan bahwa tujuan penggunaan anggaran (pbu) berpengaruh siginifikan terhadap partisipasi anggaran (bp) dengan nilai t-statistics 3.646 dan partisipasi anggaran (bp) juga berpengaruh signifikan terhadap senjangan anggaran (bs) dengan nilai 3.196, yang mana kurang lebih besar dari 1.668 dan nilai p values dari tujuan penggunaan anggaran (pbu) terhadap partisipasi anggaran (bp) 0.000 dan nilai p values partisipasi anggaran (bp) terhadap senjangan anggaran (bs) 0.001 yang berarti kurang dari 0.05. pengaruh antar variabel tersebut signifikan, tetapi berdasarkan hasil pengujian tersebut pengaruh antar variabel adalah positif, dengan demikian h2 dalam penelitian ini ditolak. sedangkan untuk pengaruh tujuan penggunaan anggaran (pbu) terhadap penekanan anggaran (be) berpengaruh signifikan dengan nilai t-statistics 7.612 dan nilai p values 0.000, serta nilai t-statistics penekanan anggaran (be) terhadap senjangan anggaran (bs) 1.760 dengan nilai p values 0.099. berarti nilai t-statistics keduanya lebih dari 1.668 dan nilai p values keduanya kurang dari 0.05. sama dengan hipotesis sebelumnya yang menyatakan bahwa pengaruh antar variabel tersebut adalah negatif, namun dalam analisis data menunjukkan hasil bahwa pengaruh antar keduanya adalah positif. berdasarkan hasil perhitungan tersebut h3 dalam penelitian ini ditolak. hasil dan pembahasan tujuan penggunaan anggaran dan senjangan anggaran hasil ini menunjukkan bahwa tujuan penggunaan anggaran berpengaruh terhadap senjangan anggaran. artinya jika tujuan penggunaan anggaran naik, maka senjangan anggaran juga akan naik. jika tujuan penggunaan anggaran turun, maka senjangan anggaran juga akan turun. maksudnya semakin para manajer tahu tentang tujuan dari penggunaan anggaran yang telah mereka susun, semakin tingi pula terjadinya senjangan atas anggaran tersebut. dalam penyusunan dan penggunaan anggaran, tentu seharusnya antara seluruh manajemen memiliki tujuan yang sama yaitu tujuan perusahaan. dalam proses penggunaan anggaran yang sesuai dengan goal setting theory tentu anggaran yang telah disusun memiliki tujuan yang mana dikelompokkan menjadi tiga yaitu (a) tujuan perencanaan dan komunikasi, (b) tujuan koordinasi dan alokasi, serta (c) tujuan evaluasi dan motivasi. namun dengan seiringnya para manajer dalam mencapai tujuan penggunaan anggaran yang telah disusun tersebut, para manajer cenderung menciptakan senjangan anggaran agar target anggaran yang telah direncanakan mudah untuk dicapai. tujuan penggunaan, partisipasi anggaran, dan senjangan anggaran semakin tinggi partisipasi para manejer baik dari manajemen tingkat atas hingga manajemen tingkat bawah akan membuat kemungkinan terjadinya senjangan anggaran juga semakin meningkat, sehingga tujuan penggunaan anggaran yang telah ditetapkan telah dibuat untuk mudah dicapai oleh para manajer tersebut. pada teori penetapan tujuan (goal setting theory) memiliki empat macam mekanisme motivasional diantaranya tujuan mengarahkan perhatian, tujuan mengatur upaya, tujuan meningkatkan persistensi dan tujuan menunjang pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 32 strategi dan rencana kegiatan. sejalan dengan empat mekanisme motivasional tersebut, dengan adanya partisipasi dari seluruh manajer perusahaan baik dari tingkat atas, menengah hingga manajer tingkat bawah tentu tujuan-tujuan yang diharapkan perusahaan akan tercapai dengan baik. dimana setiap manajer mampu mengerahkan seluruh perhatiannya pada tujuan yang yang harus dicapainya, juga seluruh upaya yang akan dilakukan oleh manajer yang berpartisipasi dalam penyusunan anggaran tersebut, tentu dengan tujuan meningkatkan persistensi mereka dan seluruh upaya yang dilakukan akan menunjang strategi dan rencana dari target yang telah mereka susun. oleh karena itu para manajer akan berusaha untuk mencapai tujuan dari penggunaan anggaran yang telah mereka susun sendiri dengan melakukan segala cara yang dapat mereka lakukan seperti halnya menciptakan senjangan terhadap anggara yang telah mereka susun. tujuan penggunaan anggaran, penekanan anggaran, dan senjangan anggaran hipotesis yang menyatakan tujuan penggunaan anggaran berpengaruh negatif terhadap senjangan anggaran yang dimedia oleh penekanan anggaran ditolak. semakin adanya penekanan oleh manajer puncak terhadap manajer tingkat menengah dan manajer tingkat bawah juga semakin terjadinya senjangan anggaran yang telah disusun. dengan demikian senjangan anggaran semakin meningkat jika adanya tekanan dari manajemen puncak terhadap manajemen di bawahnya. ketika adanya tekanan yang diberikan oleh manajemen puncak baik seperti mengawasi secara intens dan menyeluruh maupun memberikan bonus ataupun prestasi dari para manajer itu tergantung pada pencapaian target anggaran yang telah ditetapkan. semakin tingginya tekanan yang diberikan oleh manajemen puncak kemungkinan terjadinya senjangan anggaran akan semakin meningkat pula dengan tujuan dari penggunaan anggaran itu sendiri akan tercapai dengan baik, para manajer tentu akan melakukan segala hal untuk dapat mencapai target anggaran mereka termasuk malakukan senjangan. pada penyusunan anggaran tentu telah ditetapkan tujuan-tujuan yang akan dicapai, yang sejalan dengan teori penetapan tujuan atau goal setting theory dimana setelah menetapkan tujuan tentu kemudian akan bekerja untuk menyelesaikan tujuan tersebut. orientasi terhadap tujuan menentukan perilaku. begitu pula dengan tujuan penggunaan anggaran yang telah ditetapkan, maka akan muncul perilaku-perilaku yang akan menunjang untuk tercapainya tujuan tersebut, salah satunya terjadinya penekanan anggaran. dengan adanya penekanan anggaran oleh manajemen puncak terhadap para manajer dalam mencapai tujuan yang ditargetkan tentu, tujuan tersebut akan semakin mudah untuk dicapai ketika para manajer melakukan berbagai hal yang dapat menunjangnya seperti melakukan senjangan pada target anggaran mereka. dengan demikian ketika para manajer telah berorientasi terhadap tujuan dari penggunaan anggaran yang mereka susun ditambah dengan adanya penekanan atas anggaran tersebut, sehingga para manajer akan semakin berusaha untuk mencapai target anggaran mereka karena kesempatan untuk menunjukkan kinerja mereka tergantung seberapa baik mereka dalam mencapai target anggaran tersebut. penutup simpulan penelitian ini masih jauh dari kata sempurna karena memiliki keterbatasan penelitian, diantaranya: a) penelitian tidak memfokuskan pada satu jenis perusahaan sehingga hasil penelitian ini menjadi lebih luas untuk seluruh jenis perusahaan. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 19-34 33 b) dalam penyebaran kuesioner, peneliti menyebarkan secara personal kepada para manajer yang menjadi responden dalam penelitian, tidak melalui perusahaan tempat penelitian sehingga data yang didapatkan kurang banyak. daftar pustaka alfebriano. (2013). faktor-faktor yang mempengaruhi slack anggaran pada pt.bri di kota jambi. e-jurnal binar akuntansi vol. 2 no. 1 . anthony & govindarajan.(2005).management control system (sistem pengendalian manajemen).jakarta selatan:salemba empat. buku 1. gozhali, i., & latan, h. (2015). konsep, teknik, dan aplikasi menggunakan program smartpls 3.0. semarang: badan penerbit universitas dinopegoro. hansen, & mowen. (2007). akuntansi manajerial. jakarta: saolemba empat. kartika, a. (2010). pengaruh komitmen organisasi dan ketidakpastian lingkungan dalam hubungan antara partisipasi anggaran dan senjangan anggaran.skripsi tidak dipublikasikan. latuheru, b. p. (2005). pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel moderasi.skripsi tidak dipublikasikan. locke, e & lathan, p. g. (1990). a theory of goal setting & task performance. new jersey: prentice hall. miyati. (2014). pengaruh partisipasi anggaran terhadap budgetary slack dengan pertimbangan etika sebagai variabel moderasi.skripsi tidak diterbitka.yogyakarta: universitas negeri yogyakarta munandar, m. (2001). budgeting. yogykarta: bpfe. nafarin, m. (2007). penganggaran perusahaan. jakarta: salemba empat. putri, a. d. (2010). pengaruh partisipasi penganggaran terhadap senjangan anggaran dengan asimetri informasi dan komitmen organisasi sebagai variabel moderasi pada bumn di kota padang.skripsi tidak dipublikasikan. schoute, m., & wiersma, e. (2011). the relationship between purposes of budget use and budgetary slack. advances in management accounting , 76. sugiyono. (2010). metode penelitian kombinasi (mixed methods). bandung. sujana, i. k. (2010). pengaruh partisipasi anggaran, penekanan anggaran, komitmen organisasi, asimetri informasi, dan ketidakpastian lingkungan terhadap budgetary slack.skripsi tidak dipublikasikan. pengaruh tujuan penggunaan anggaran terhadap senjangan anggaran …….. yeyen pratiwi dan lisa martiah nila puspita 34 susanto, y. k. (2009). intensitas kompetisi pasar dan buget emphasis pada hubungan antara partisipasi dan senjangan anggaran. jurnal akuntansi dan keuangan indonesia vol. 6 no. 2 . tania, m. r. (2016). pengaruh partisipasi anggaran terhadap slack anggaran dengan asimetri informasi sebagai variabel intervening.skripsi tidak diterbitkan.semarang: universitas diponegoro. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 87-100 97 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.2.97-110 vol. 9, no.2 2019 hal : 97-110 analisis perbandingan good corporate governance baznas dan laznas compare analysis good corporate governance of the baznas and the laznas sri wahjuni latifah1), siska aprilia2), dhaniel syam3) program studi akuntansi, fakultas ekonomi dan bisnis, universitas muhammadiyah malang abstract this study aims to compare the good corporate governance of the baznas and laznas. the samples used in this study were 18 institutions. the data are obtained from the annual report for 2016-2017 which is published on the official website of pid.baznas.go.id. the analysis technique with content analysis, then hypothesis testing with the mann whitney u test. based on the results of the study can conclude that there are differences in the application of good corporate governance at the baznas with laznas. keywords: baznas, laznas, good corporate governance. abstrak penelitian ini dilakukan untuk menganalisis perbandingan good corporate governance(gcg) baznas dan laznas. sampel penelitian terdiri dari delapan belas lembaga baznas dan laznas di jawa timur. data berupa laporan tahunan 2016-2017 yang diterbitkan pada website pid.baznas.go.id. analisis data pertama melakukan content analysis. kemudian dilakukan uji hipotesis dengan mann whitney u test. hasil penelitian dengan uji mann whitney u test menujukkan adanya perbedaan signifikan pada penerapan gcg baznas dengan laznas. kata kunci: baznas, laznas, good corporate governance. corresponding author: sri wahjuni latifah email addresses for author: yuni.latifah14@gmail.com, siska.aprillia01@gmail.com, dhaniel@umm.ac.id first submission received: 14 juni 2019 revised submission received: 13 juli 2019 accepted: 19 juli 2019 https://doi.org/10.33369/j.akuntansi.9.2.97-110 mailto:yuni.latifah14@gmail.com mailto:siska.aprillia01@gmail.com mailto:dhaniel@umm.ac.id analisis perbandingan good corporate governance baznas dan laznas sri wahjuni latifah, siska aprilia dan dhaniel syam 98 pendahuluan negara indonesia memiliki jumlah penduduk muslim terbanyak di dunia. kondisi ini secara tidak langsung dapat membangun masyarakat indonesia yang sejahtera melalui pemanfaatan zakat, adapun manfaat dari zakat antara lain meratakan pendapatan masyarakat terutama harta yang berada dilingkungan orang kaya dapat didistribusikan kepada kalangan orang yang lemah ekonomi, mendukung fasilitas-fasilitas dakwah, dan mensejahterakan masyarakat. pelaksanaan zakat yang telah berlangsung selama ini di indonesia dirasakan belum efektif. berbagai upaya dilakukan untuk mencapai efektifitas pelaksanaan pemanfaatan zakat telah dilakukan oleh pemerintah maupun organisasi-organisasi isam. sebagaimana uu republik indonesia no: 23 /2011 tentang pengelolaan zakat menjadi payung hukum yang lebih kuat dalam pengelolaan zakat di indonesia, meruapakan usaha untuk mendukung adanya fakta bahwa indonesia merupakan negara dengan penduduk muslim terbesar di dunia, yaitu berjumlah 80% atau 180 juta penduduk muslim dari sekitar 220 juta penduduk indonesia (eri, 2008) mempunyai kewajiban dalam membayar zakat . kondisi tersebut yang menjadi potensi bahwa zakat merupakan hal yang dapat berkaitan dengan upaya penghimpunan zakat di indonesia. undang-undang pertama yang dikeluarkan pemerintah indonesia mengenai pengelolaan zakat yaitu uu republik indonesia no: 38 /1999 namun undang-undang tersebut memiliki beberapa kelemahan dari aspek yuridis diantaranya dinilai menghambat perkembangan zakat. misalkan tidak adanya pemisahan yang jelas fungsi regulasi, fungsi pengawasan, dan fungsi pelaksanaan mengelola zakat. dengan adanya beberapa kelemahan tersebut, sehingga diperlukan adanya sebuah tata kelola dalam pengelolaan zakat agar meningkatkan kepercayaan masyarakat yang menggunakan badan atau lembaga pengelolaan zakat. pemerintah hanya meyediakan pelayanan dan penciptaan suasana yang kondusif dalam pengelolaan zakat tetapi pemerintah tidak menegaskan untuk wajib dalam membayar zakat. dari aspek sosiologis kelemahan pada pengelolaan zakat meliputi kurangnya kesadaran masyarakat dan pengetahuan masyarakat yang masih rendah. pengetahuan beberapa masyarakat hanya lebih mengarah pada zakat yang dilakukan pada bulan ramadhan atau zakat fitrah, sedangkan mengenai zakat harta masih minim diketahui oleh kalangan masyarakat luas indonesia. kemudian kelemahan kedua seperti konsepsi zakat, masih terlalu sederhana dan tradisional. sehingga pelaksanaannya cukup di bagikan langsung sendiri pada masyarakat sekitar. ketiga, kepercayaan muzakki kepada lembaga amil zakat masih rendah, karena masyarakat mengganggap bahwa dalam lingkungan pemerintahan terdapat sistem yang lemah dan tidak transparan merupakan kekhawatiran masyarakat tentang distribusi zakat tidak sesuai sasaran (ulya, 2015). dengan adanya beberapa kelemahan tersebut, sehingga diperlukan adanya sebuah tata kelola dalam pengelolaan zakat agar meningkatkan kepercayaan masyarakat yang menggunakan badan atau lembaga pengelolaan zakat. tata kelola atau good governance merupakan cara melakukan pengelolaan organisasi untuk pengelolaan sumberdaya organisasi secara efisien, efektif, ekonomis ataupun produktif dengan prinsip transparan, akuntabilitas, pertanggungjawaban, independen, dan adil untuk mencapai tujuan organisasi (syakhroza, 2003). penelitian sjahputra dan tunggal (2010) menyatakan bahwa good corporate governance(gcg) adalah hukum, peraturan, dan kaidah yang perlu dilakukan untuk meningkatkan performance sehingga bekerja secara efisien, efektif dan mencapai keberlanjutan. hal ini dapat digambarkan sebagai sistem yang dimana perusahaan diarahkan dan dikendalikan untuk kepentingan pemegang saham dan stakeholders lainnya. gcg adalah cara bagaimana suatu perusahaan dapat diatur. hal ini dapat digambarkan sebagai sistem yang jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 101-114 99 dimana perusahaan diarahkan dan dikendalikan untuk kepentingan pemegang saham dan para stakeholders lainnya. perusahaan harus diatur demi kepentingan terbaik para pemangku kepentingannya, dan khususnya dari para pemegang sahamnya (agyeman et al., 2013). kemampuan perusahaan dalam menarik investor dapat dilihat dari seberapa efektif praktik tata kelol telah dilakukan serta pengungkapan informasinya, dimana para investor akan merasa terlindungi atas investasi dalam perusahaan tersebut. gcg yang efektif dapat dilakukan melalui networking yang baik antara lembaga/badan pengelola zakat, pemerintah, dan masyarakat. dalam uu no. 38 /1999 tentang tata kelola zakat disebutkan bahwa peran serta masyarakat juga diharapkan dapat memberikan kontribusi yang diwujudkan dalam bentuk pemerolehan informasi mengenai tata kelola zakat oleh badan/lembaga amil zakat, untuk memberikan saran atau perrtimbangan kepada badan/lembaga amil zakat, dan masyarakat jika terjadi penyimpangan tata kelola zakat (anwar, 2012). undang-undang pertama yang dikeluarkan pemerintah indonesia mengenai pengelolaan zakat yaitu undang undang republik indonesia nomor 38 tahun 1999 namun undang-undang tersebut memiliki beberapa kelemahan dari aspek yuridis diantaranya undang undang republik indonesia no. 38 tahun 1999 tentang pengelolaan zakat dinilai berpotensi menghambat perkembangan zakat. salah satunya adalah tidak adanya pemisahan yang jelas antara fungsi regulasi, pengawasan, dan pelaksanaan dalam mengelola zakat. dengan adanya beberapa kelemahan tersebut, sehingga diperlukan adanya sebuah tata kelola dalam pengelolaan zakat agar meningkatkan kepercayaan masyarakat yang menggunakan badan atau lembaga pengelolaan zakat. pemerintah hanya meyediakan pelayanan dan penciptaan suasana yang kondusif dalam pengelolaan zakat tetapi pemerintah tidak menegaskan untuk wajib dalam membayar zakat. aspek sosiologis kelemahan yang terdapat pada pengelolaan zakat yaitu kurangnya kesadaran masyarakat dan terbatasnya pengetahuan masyarakat yang berkaitan dengan ibadah zakat. pengetahuan beberapa masyarakat hanya lebih mengarah pada zakat yang dilakukan pada bulan ramadhan atau zakat fitrah, sedangkan mengenai zakat harta masih minim diketahui oleh kalangan masyarakat luas indonesia. kemudian kelemahan kedua seperti konsepsi zakat, yang masih dirasa terlalu sederhana dan tradisional. sehingga di dalam pelaksanaannya hanya cukup di bagikan langsung sendiri pada lingkungannya atau kepada kyai yang disenangi dalam suatu daerah tersebut. ketiga, kepercayaan muzakki kepada badan atau lembaga amil zakat masih rendah, karena masyarakat mengganggap bahwa dalam lingkungan pemerintahan terdapat sistem yang lemah dan tidak transparan yang mana terdapat indikasi kekhawatiran dari masyarakat bahwa zakat yang diserahkan tidak sampai kepada yang berhak menerimanya (ulya, 2015). dengan adanya beberapa kelemahan tersebut, sehingga diperlukan adanya sebuah tata kelola dalam pengelolaan zakat agar meningkatkan kepercayaan masyarakat yang menggunakan badan atau lembaga pengelolaan zakat. tata kelola atau good governance merupakan suatu mekanisme tata kelola organisasi secara baik dalam melakukan pengelolaan sumberdaya organisasi secara efisien, efektif, ekonomis ataupun produktif dengan prinsip-prinsip terbuka, akuntabilitas, pertanggungjawaban, independen, dan adil dalam rangka mencapai tujuan organisasi (syakhroza, 2003). sjahputra dan tunggal (2010) menyatakan bahwa good corporate governance adalah sekumpulan hukum, peraturan, dan kaidah-kaidah yang wajib dipenuhi yang dapat mendorong kinerja sumber-sumber perusahaan bekerja secara efisien, menghasilkan nilai ekonomi jangka panjang yang berkesinambungan bagi para pemegang saham maupun masyarakat sekitar secara keseluruhan. hal ini dapat digambarkan sebagai sistem yang dimana perusahaan diarahkan dan dikendalikan untuk kepentingan pemegang saham dan pemangku kepentingan lainnya. analisis perbandingan good corporate governance baznas dan laznas sri wahjuni latifah, siska aprilia dan dhaniel syam 100 good corporate governance mengacu pada cara bagaimana suatu perusahaan dapat diatur. hal ini dapat digambarkan sebagai sistem yang dimana perusahaan diarahkan dan dikendalikan untuk kepentingan pemegang saham dan pemangku kepentingan lainnya. perusahaan harus diatur demi kepentingan terbaik para pemangku kepentingannya, dan khususnya dari para pemegang sahamnya (agyeman et al., 2013). kemampuan perusahaan dalam menarik investor dapat dilihat dari seberapa efektif praktik tata kelola perusahaan yang telah dilakukan serta pengungkapan informasinya, dimana para investor akan merasa terlindungi atas investasi dalam perusahaan tersebut. good corporate governance yang efektif dapat dilakukan melalui kerja sama yang baik antara lembaga/badan pengelola zakat, pemerintah, dan masyarakat. dalam undang-undang no. 38 tahun 1999 tentang tata kelola zakat disebutkan bahwa peran serta masyarakat juga diharapkan dapat memberikan kontribusi yang diwujudkan dalam bentuk pemerolehan informasi mengenai tata kelola zakat yang dikelola oleh badan/lembaga amil zakat, menyampaikan saran dan pendapat kepada badan/lembaga amil zakat, dan masyarakat memberikan laporan atas terjadinya penyimpangan dalam tata kelola zakat (anwar, 2012). penelitian dengan tema badan amil zakat di malang telah dilakukan oleh anwar (2012). hasil penelitian tersebut menemukan tentang model umum telah dilaksanakan dengan baik. terbukti dari organisasi telah terstruktur dan memuliki pemisahan fungsi dan tugas dengan baik. terdapat hasil prospektif dalam penentuan mustahiq dan muzakki melalui proses seleksi yang ketat dan di dukung hasil dari survei yang harus dilakukan oleh baz dan laz sehingga, ketepatan sasaran, ketepatan waktu, ketepatan penggunaan, dan ketepatan jumlah dapat dicapai. demikian juga penelitian setia (2018) tentang pengaruh penerapan gcg dan budaya organisasi pengelola zakat terhadap motivasi membayar zakat di diy.hasil penelitian tersebut menunjukkan bahwa penerapan gcg dan budaya organisasi berpengaruh positif pada motivasi pembayaran zakat penghasilan. penelitian perbandingan good corporate governance ini dilakukan pada baznas (badan amil zakat nasional) dan laznas(lembaga amil nasional) yang merupakan organisasi sektor publik yang kegiatan utamanya adalah melakukan peran intermediasi pengelolaan dana zakat, menghimpun dana, mendistribusikan dan memanfaatkan zakat sesuai dengan ketentuan agama. penelitian ini dilakukan pada baznas dan laznas di jawa timur dengan alasan pada tahun 2017 angka kemiskinan di jawa timur mencapai 11,20% dimana potensi zakat di jatim sangat besar karena mayoritas masyarakatnya adalah muslim yang memiliki kewajiban untuk berzakat. sehingga pelaksanaan zakat perlu dilakukan secara efektif dengan tata kelola atau good corporate governance(gcg) yang baik akan mengatasi permasalahan tersebut. melalui penelitian ini, peneliti berupaya mengurangi atau meminimalisir risiko-risiko yang mungkin dapat terjadi terhadap badan/lembaga amil zakat, muzakki dan mustahiq. dengan gcg yang baik maka akan meminimalkan risiko ketidakpercayaan stakeholder terhadap badan amil zakat, sedangkan dengan gcg yang buruk akan mempengaruhi kinerja dan menurunkan kepercayaan masyarakat terhadap instansi terkait kerangka teoritis dan hipotesis teori keagenan (agency theory) asumsi yang utama dari teori keagenan bahwa tujuan principal dan tujuan agen yang berbeda dapat memunculkan konflik karena manajer perusahaan cenderung untuk mengejar tujuan pribadinya sendiri, misalnya berusaha untuk memperoleh bonus setinggi mungkin. manajer cenderung untuk menunjukkan “egoisme” (perilaku yang mengarahkan mereka untuk memaksimalkan kepentingan diri mereka sendiri). hal ini dapat mengakibatkan kecenderungan manajer untuk memfokuskan pada proyek dan investasi perusahaan yang menghasilkan laba jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 101-114 101 yang tinggi dalam jangka pendek daripada memaksimalkan kesejahteraan pemegang saham melalui investasi di proyek-proyek yang menguntungkan dalam jangka panjang. good corporate governance good corporate governance adalah seperangkat peraturan yang mengatur hubungan antara pemegang saham, pengurus perusahaan, pihak kreditur, pemerintah, karyawan serta para pemegang kepentingan intern dan ekstern lainnya yang berkaitan dengan hak–hak dan kewajiban mereka (hery, 2010). prinsip good corporate governance menurut bumn no. 117/mmbu/2002, bahwa dalam penerapan good corporate governance di bumn dikenal lima prinsip utama. beberapa komponen utama yang diperlukan dalam good corporate governance (gcg) yaitu transparency, accountability, responsibility, independency dan fairness. zakat zakat merupakan salah satu rukun islam yang memiliki dua dimensi yang berbeda namun saling berkaitan, yaitu dimensi vertikal dan dimensi horizontal. dimensi vertikal memiliki makna berhubungan dengan allah swt., dan dimensi horizontal bermakna hubungan dengan manusia. zakat ditinjau dari segi bahasa memiliki beberapa arti diantaranya, albarakatu (keberkahan), al-nama’ (pertumbuhan dan perkembangan), al-thaharatu (kesucian), al-shalahu (keberesan). perumusan hipotesis forum for corporate governance in indonesia (fcgi) menyebutkan bahwa corporate governance merupakan seperangkat peraturan yang mengatur hubungan antara pemegang saham, pengurus atau pengelola perusahaan yang berkaitan dengan hak dan kewajiban atau pengendalian perusahaan yang tujuannya untuk menciptakan nilai tambah bagi semua pihak yang berkepentingan. konsep good corporate governance dalam konteks badan/lembaga amil zakat menurut nasution (2009) adalah sekumpulan dari kesiapan organisasi yang memiliki keselarasan antara tindakan manajemen dalam lembaga pengelola zakat dengan keinginan para stakeholdernya, mendorong lembaga pengelola zakat dalam menggunakan sumber daya secara efektif, dan kepatuhan suatu organisasi dengan peraturan atau prinsip-prinsip syariah yang berlaku. penelitian anwar (2012) yang dilakukan pada badan/lembaga amil zakat di malang menghasilkan bahwa tata kelola telah dilakukan dengan baik, yang dibuktikan dengan adanya pemisahan tugas dan tanggung jawab dari organisasi tersebut. badan amil zakat dan lembaga amil zakat merupakan organisasi pengelola zakat yang memiliki peran dan fungsi yaitu mengumpulkan, mendistribusikan, dan mendayagunakan zakat sesuai dengan ketentuan agama. perbedaan kedua lembaga tersebut terletak pada pembentukannya. badan amil zakat dibentuk oleh lembaga pemerintah, sedangkan lembaga amil zakat dibentuk atas prakarsa masyarakat. pembentukan organisasi tersebut menimbulkan adanya perbedaan persepsi masyarakat, organisasi pengelola zakat yang dibentuk oleh pemerintah dianggap tidak transparan dan memiliki sistem yang lemah, sehingga masyarakat lebih memilih pada lembaga amil zakat yang dibentuk bukan dari pemerintah, karena masyarakat menganggap dapat dipercaya dan lebih fleksibel mengenai waktu pengumpulannya. penerapan gcg di organisasi publik, diharapkan dapat mengembalikan kepercayaan masyarakat, tanggung jawab sosial perusahaan dan etika bisnis. suatu bisnis tidak hanya dijalankan dengan modal uang, tetapi juga dengan tanggung jawab dan moralitas perusahaan analisis perbandingan good corporate governance baznas dan laznas sri wahjuni latifah, siska aprilia dan dhaniel syam 102 terhadap stakeholders dan masyarakat. good corporate governance dalam suatu organisasi pengelolaan zakat merupakan sesuatu yang sangat penting bagi pembayar zakat untuk memberikan keyakinan bahwa zakat yang mereka bayarkan digunakan secara efesien dan efektif untuk memenuhi kepentingan terbaik (husein, 2002). berdasarkan penjelasan tersebut, maka hipotesis yang diajukan: h1: terdapat perbedaan penerapan good corporate governance pada baznas berbeda dan laznas. metode penelitian penelitian ini merupakan penelitian komparatif, yaitu penelitian yang membandingkan dua atau lebih objek kalian dalam suatu topik/bidang (ulum dan juanda, 2016). penelitian ini membandingkan good corporate governance atau tata kelola antara baznas dan laznas di jawa timur. populasi yang digunakan pada penelitian ini adalah lembaga non-struktural yaitu badan amil zakat nasional dan lembaga amil zakat nasional di jawa timur. populasi baznas di jawa timur sebanyak 31, sedangkan untuk populasi laznas sebanyak 18. sampel pada penelitian ini berjumlah sampel(9) sampel badan amil zakat nasional dan sembilan(9) sampel lembaga amil zakat nasional. penentuan sampel pada penelitian ini dilakukan berdasarkan metode purposive sampling. adapun kriteria yang diajukan dalam penelitian meliputi badan amil zakat dan lembaga amil zakat nasional skala kabupaten/kota jawa timur, badan amil zakat dan lembaga amil zakat nasional yang mempunyai website resmi, dan badan/lembaga amil zakat nasional yang menyantumkan annual report periode 2016-2017 atau laporan informasi dalam website. fokus kajian ini adalah good corporate governance. pengukuran corporate governance dapat dikur melalui corporate governance perception index (cgpi) yang diterbitkan oleh indonesian institute for corporate directorship. adapun rumus indeks good corporate governance yaitu. cgpi = total item yang diungkapkan oleh perusahaan total item 𝑔𝑜𝑜𝑑 𝑐𝑜𝑟𝑝𝑜𝑟𝑎𝑡𝑒 𝑔𝑜𝑣𝑒𝑟𝑛𝑎𝑛𝑐𝑒 x 100 analisis data dalam penelitian ini adalah menggunakan content analysis dengan menganalisis isi dengan memberikan check list terhadap indikator good corporate governance yang diungkapkan pada official website masing-masing objek. kemudian dilakukan uji mann whitney u test untuk mengetahui perbedaan dua sampel yang tidak berhubungan atau berpasangan satu sama lain. hasil dan pembahasan berdasarkan data yang diperoleh dari website resmi baznas, terdapat 31 badan amil zakat nasional dan 18 lembaga amil zakat nasional di jawa timur. sesuai dengan kriteria yang telah ditetapkan sebagai sampel yakni mempunyai kelengkapan data yang diperlukan dalam penelitian, maka diperoleh sebanyak sembilan(9) sampel baznas dan sembilan(9) sampel laznas. lembaga baznas (badan amil zakat nasional) merupakan badan resmi dan satusatunya yang dibentuk oleh pemerintah berdasarkan keputusan presiden ri no. 8 tahun 2001 yang memiliki tugas dan fungsi menghimpun dan menyalurkan zakat, infaq, dan sedekah (zis) pada tingkat nasional. sedangkan lembaga amil zakat nasional (laznas) merupakan jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 101-114 103 merupakan lembaga pengelola zakat yang dibentuk oleh swasta atau diluar pemerintah dalam skala nasional. analisis statistik deskriptif hasil statistik deskriptif yang diperoleh penelitian ini dipaparkan sebagai berikut : tabel 1. statistik deskriptif penerapan lima prinsip gcg berdasarkan tabel 1 menunjukkan bahwa penerapan komponen good corporate governance pada baznas dan laznas di jawa timur memiliki perbedaan nilai yang signifikan. baznas memiliki nilai rata-rata transparancy sebesar 9.5556, dengan nilai max sebesar 12.00 dan nilai min sebesar 7.00, pada responsibility dihasilkan nilai rata-rata sebesar 2.0000 dengan nilai max 2.00 dan nilai min sebesar 2.00, accountability pada baznas memiliki nilai rata-rata sebesar 0.7778 dengan nilai max sebesar 2.00 dan min sebesar 0.00, independency menghasilkan nilai rata-rata sebesar 0.4444 dengan nilai max sebesar 1.00 dan min sebesar 0.00, dan fairness memiliki nilai rata-rata sebesar 1.4444 dengan nilai max 2.00 dan nilai min sebesar 1.00. sedangkan pada lembaga amil zakat dihasilkan nilai rata-rata pada komponen transparancy sebesar 7.1111, dengan nilai max sebesar 10.00 dan nilai min sebesar 5.00, accountability memiliki nilai rata-rata sebesar 0.4444 dengan nilai max sebesar 1.00 dan min sebesar 0.00, pada responsibility dihasilkan nilai rata-rata sebesar 1.5556 dengan nilai max 2.00 dan nilai min sebesar 1.00, independency menghasilkan nilai rata-rata sebesar 0.1111 dengan nilai max sebesar 1.00 dan min sebesar 0.00, dan fairness memiliki nilai rata-rata sebesar 1.1111 dengan nilai max 2.00 dan nilai min sebesar 1.00. n minimum maximum mean std. deviation variance baznas transparancy 9 7.00 12.00 9.5556 1.42400 2.028 accountability 9 .00 2.00 .7778 .66667 .444 responsibility 9 2.00 2.00 2.0000 .00000 .000 independency 9 .00 1.00 .4444 .42705 .278 fairness 9 1.00 2.00 1.4444 .52705 .278 valid n (listwise) 9 laznas transparancy 9 5.00 10.00 7.1111 1.36423 1.861 accountability 9 .00 1.00 .4444 .42705 .278 responsibility 9 1.00 2.00 1.5556 .52705 .278 independency 9 .00 1.00 .1111 .33333 .111 fairness 9 1.00 2.00 1.1111 .33333 .111 valid n (listwise) 9 analisis perbandingan good corporate governance baznas dan laznas sri wahjuni latifah, siska aprilia dan dhaniel syam 104 secara keseluruhan berikut hasil indeks cgpi: tabel 2. ringkasan cgpi baznas cgpi laznas cgpi baznas kab. lumajang 60,87 laz dompet amanah umat sedati sidoarjo 47,83 baznas kab. ponorogo 60,87 laz muhammadiyah jember 47,83 baznas kab. sidoarjo 56,52 laz muhammadiyah malang 39,13 baznas kab. tulungagung 69,57 laz nurul hayat surabaya 60,87 baznas kota gresik 65,22 laz ummul quro' jombang 52,17 baznas kota madiun 82,61 laz yatim mandiri surabaya 43,48 baznas kota malang 47,83 laz yayasan amal sosial ash shohwah malang 39,13 baznas kota pasuruan 52,17 laz yayasan dana sosial al falah 30,43 baznas trenggalek 60,87 laz yayasan lembaga manajemen infaq mojokerto 43,48 rata-rata 61,83 rata-rata 44,92 tabel 2 menunjukkan bahwa penerapan good corporate governance pada baznas di jawa timur rata-rata sebesar 61,83 dengan demikian dapat dikatakan telah menerapkan prinsip gcg secara baik. sedangkan penerapan good corporate governance pada laznas rata-rata sebesar 44,92 yang menunjukkan bahwa penerapan prinsip gcg masih rendah. uji mann-whitney test digunakan untuk mengetahui perbedaan dua sampel yang tidak berhubungan atau berpasangan satu sama lain. uji mann-whitney dapat diketahui memiliki nilai yang signifikan atau tidak dengan membandingkan antara mann-whitney test yang di hitung dengan mannwhitney test tabel pada probbilitas tertentu yaitu 0,05. tabel 3. hasil uji rata-rata variabel n mean rank sum of ranks indeks baznas 9 13.22 119.00 laznas 9 5.78 52.00 total 18 tabel 3 menunjukkan mean rank penerapan lima prinsip good corporate governance pada baznas memiliki penerapan good corporate governance yang lebih tinggi jika dibandingkan dengan laznas. hal ini dibuktikan dengan jumlah rata-rata yang dimiliki baznas sebesar 13.22, sedangkan lembaga laznas memiliki nilai rata-rata yang lebih rendah yaitu sebesar 5.78. tabel 4. hasil uji mann-whitney test indeks mann-whitney u 7.000 wilcoxon w 52.000 z -2.984 asymp. sig. (2-tailed) .003 exact sig. [2*(1-tailed sig.)] .002a jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 101-114 105 tabel 4 di atas menunjukkan nilai u sebesar 7 dan nilai w sebesar 52. apabila nilai tersebut dikonversikan ke nilai z maka besarnya nila z hitung adalah -2.984. nilai asymp. sig. (2-tailed) atau p value sebesar 0.003, lebih kecil dari 0.05. artinya terdapat perbedaan yang signifikan dalam penerapan good corporate governance pada baznas dan laznas. adanya perbedaan penerapan good corporate governance tersebut disebabkan salah satu komponen gcg yaitu transparansi, telah diterapkan dengan baik oleh baznas dibandingkan pada laznas. penerapan good corporate governance pada baznas hasil penelitian yang dilakukan menunjukkan bahwa badan amil zakat nasional telah menerapkan prinsip good corporate governance, dari kelima prinsip gcg yaitu transparancy, accountability, responsibility, independent, dan fairness telah diterapkan dengan baik. hal ini disebabkan baznas memiliki rata-rata nilai cgpi sebesar 61,83 bahkan ada yang memiliki nilai tinggi sebesar 82,61% yaitu baz kota madiun, artinya baznas telah secara baik dalam mengungkapkan informasi mengenai good corporate governance pada laporan keuangan maupun websitenya. hasil indeks yang tinggi tersebut didorong oleh hasil content analys pada komponen transparancy, hal ini dibuktikan dengan indeks yang dihasilkan beberapa baznas salah satunya kota madiun sebesar 52,2 yang artinya pengungkapan informasi mengenai lembaga, kepengurusan, visi, misi, dan kegiatan lembaga tersebut dipublikasikan dalam website maupun annual report. dengan adanya transparansi yang baik maka para stakeholder yang memiliki kepentingan dapat mengakses informasi sesuai dengan kebutuhannya. penerapan good corporate governance pada baznas di tandai dengan adanya transparansi dan akuntabilitas yang baik seperti, mengungkapkan visi, misi, tujuan, maupun penerbitan laporan keuangan baznas. baznas memiliki struktur kepengurusan, pemisahan tugas, dan pertanggungjawaban yang baik. baznas telah menerapkan prinsip transparansi yang ditandai dengan keterbukaan dalam melakukan proses pengambilan keputusan dan keterbukaan dalam mengungkapkan informasi mengenai organisasi seperti menyediakan informasi yang dapat diakses, memadai, jelas dan akurat. dengan adanya good corporate governance yang baik, secara tidak langsung dapat meningkatkan kepercayaan dan keyakinan masyarakat bahwa zakat yang mereka bayarkan digunakan secara efisien dan efektif oleh organisasi pengelola zakat untuk kepentingan yang terbaik (husein, 2002). hal ini dapat dilihat dari jumlah muzakki yang dimiliki oleh badan amil zakat nasional di jawa timur mencapai kurang lebih 1.000 muzakki. hasil penelitian ini sesuai dengan penelitian anwar (2012) bahwa model umum tata kelola pemerintahan telah dijaga dengan baik dalam badan amil zakat kota malang. hal ini dapat dibuktikan dari organisasi yang terstruktur, adanya pemisahan tugas dan tanggung jawab. penerapan good corporate governance dalam baznas juga telah ditandai dengan adanya komponen independency yang telah dilakukan yaitu rups. rata-rata baznas telah melakukan rups minimal satu kali dalam satu periode, hal ini sesuai dengan teori dasar yang digunakan dalam penelitian yaitu teori agensi. dalam teori agensi dijelaskan bahwa agen diberikan kewenangan untuk mengelola keuangan pihak principal dan harus mampu mempertanggungjawabkan modal tersebut, sehingga dilakukan rups agar pihak principal dapat mengendalikan dan mengawasi mengenai modal yang dia berikan. hal ini dilakukan agar dapat meminimalisir timbulnya ketidakpercayaan pihak principal kepada pihak agen. baznas juga memiliki akuntabilitas kepada pemerintah serta harus mengawasi lembaga amil zakat (laz) untuk menghindari terbentuknya laz ilegal dan memastikan bahwa laz senantiasa memberikan laporan secara berkala atas laporan keuangan, kegiatan penghimpunan, penya luran, serta pendayagunaan dana zakat yang telah diaudit kepada baz. analisis perbandingan good corporate governance baznas dan laznas sri wahjuni latifah, siska aprilia dan dhaniel syam 106 penerapan good corporate governance pada laznas hasil penelitian yang dilakukan menunjukkan bahwa laznas telah menerapkan prinsip good corporate governance. namun dalam penerapan good corporate governance tersebut masih belum seutuhnya prinsip-prinsip good corporate governance diterapkan. hal ini karena lembaga amil zakat nasional di hanya memiliki corporate governance perception index (cgpi) tertinggi sebesar 60,87% yang dihasilkan dari satu lembaga amil zakat nasional yaitu laz nurul hayat surabaya. secara rata-rata laz memiliki total indeks gcg sebesar 44,92 berarti dibawah 50% atau dibawah standar yang ditetapkan dalam cgpi. hasil indeks tertinggi pada lembaga amil zakat nurul hayat surabaya sebesar 60.87 dan yang paling banyak adalah pada komponen transparancy yaitu sebesar 43.5. beradasar content analys ditemukan adanya informasi yang lengkap diungkapkan pada website lembaga maupun annual report pada laz nurul hayat surabaya, misalnya mengenai visi lembaga, misi, kondisi keuangan, dan susunan kepengurusan. sebagai lembaga diluar pemerintah, laznas tidak seutuhnya mendapatkan kontribusi dari pemerintah dan kurang mudahnya untuk medapatkan perizinan. sehingga laznas menerapkan prinsip mandiri, profesional, amanah, dan memberdayakan yang ditanamkan untuk mencapai tujuannya penerapan good corporate governance pada lembaga amil zakat nasional di jawa timur ditandai dengan adanya komponen gcg yang telah diterapkan dengan baik seperti komponen transparansi. beberapa laznas memiliki transaparansi yang baik dalam mengungkapkan informasi lewat website resminya, namun masih terdapat beberapa lainnya yang tidak mencantumkan informasi-informasi mengenai visi, misi, dan kejadian penting yang menjadi tolak ukur dalam komponen transparansi. mengenai akuntabilitas beberapa laznas di jawa timur masih kurang menerapkan prinsip tersebut dengan baik, hal ini dikarenakan pada saat melakukan content analys dihasilkan nilai indeks sebesar 0, diantaranya pada laz yayasan dana sosial al falah dan laz muhammadiyah malang. hal ini dikarenakan lembaga tersebut tidak mengungkapkan indikator dari accountability yaitu anggota komite dan reward yang diberikan kepada pengurus.diungkapkan dalam laporan keuangan maupun website laznas. independency pada laznas banyak dihasilkan nilai indeks sebesar 0, hal ini dikarenakan pada saat melakukan content analys beberapa laznas tidak mengungkapkan item dalam komponen independency yaitu mengenai pelaksanaan rups. pada segi transparansi laznas sudah menerapkannya dengan baik, namun mengenai komponen good corporate governance yang lainnya masih belum diterapkan secara seutuhnya. penelitian yang dihasilkan sesuai dengan penelitian fitrah et al (2017) pada baitul mal aceh bahwa prinsip syariah, amanah, keadilan, dan transparansi telah berjalan dengan baik namun masih terdapat sistem yang kurang memadai sehingga pengelolaan zakat masih kurang efisien. perbandingan penerapan good corporate governance pada badan amil zakat nasional dan lembaga amil zakat nasional berdasarkan hasil penelitian yang dilakukan menunjukkan bahwa badan amil zakat nasional telah menerapkan prinsip good corporate governance dengan baik daripada lembaga amil zakat nasional. hal ini dibuktikan melalui hasil statistik deskripsif yang digambarkan bahwa baznas memiliki nilai rata-rata good corporate governance lebih besar dibandingkan dengan nilai rata-rata good corporate governance laznas. badan amil zakat nasional mengungkapkan komponen gcg dengan nilai rata-rata sebesar 61,83 sedangkan lembaga amil zakat nasional hanya mengungkapkan komponen gcg dengan nilai rata-rata sebesar jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 101-114 107 44,92. pada hasil statistik tersebut sudah terlihat bahwa terdapat perbedaan penerapan good corporate governance pada badan amil zakat nasional dan lembaga amil zakat nasional. badan amil zakat nasional di jawa timur telah menerapkan prinsip good corporate governance, berdasarkan kelima prinsip gcg yaitu transparancy, accountability, responsibility, independent, dan fairness telah diterapkan dengan baik. hal ini didukung dengan hasil perolehan corporate governance perception index (cgpi) badan amil zakat nasional di jawa timur yang memiliki nilai indeks gcg tertinggi sebesar 82,61%. sedangkan untuk lembaga amil zakat nasional di jawa timur memperoleh indeks gcg tertinggi hanya sebesar 60,87%. berdasarkan prinsip transparancy, informasi penting pada lembaga pengelola zakat juga perlu diketahui oleh publik. baznas telah menyediakan informasi kepada masyarakat maupun stakeholder mengenai laporan keuangan, visi, misi dan lainnya secara tepat waktu, memadai, jelas, dan akurat. begitu juga pada laznas telah melakukan keterbukaan informasi pada berbagai pihak, namun masih terdapat beberapa informasi yang belum dicantumkan dalam website laznas seperti mengenai visi, misi, susunan kepengurusan, dan sistem pengawasan pengendalian. sehingga akan menyulitkan para pihak yang berkepentingan untuk mendapatkan informasi. mengenai prinsip accountability, penerapan pada baznas sudah dilakukan cukup baik dengan ditandai adanya pelaporan keuangan yang disesuaikan dengan standar, namun pada laznas masih terdapat laporan keuangan yang kurang sesuai dengan standar yang ditetapkan, padahal laznas memiliki tugas untuk menyerahkan laporan keuangan pada baznas pusat maupun pemerintah. pada prinsip responsibility, baznas dan laznas sudah sama-sama melakukan kesesuaian dalam mengelola organisasi terhadap peraturan perundang-undangan yang berlaku dan melaksanakan tanggung jawab terhadap masyarakat. dengan diterapkannya prinsip ini maka dapat terpelihara kesinambungan usaha dalam jangka panjang. pada prinsip independency, baznas dan laznas telah dikelola secara profesional tanpa adanya benturan kepentingan dari berbagai pihak. rata-rata baznas telah melakukan rups minimal satu kali dalam satu periode, hal ini sesuai dengan pendapat malin (2003) bahwa good corporate governance dapat dipandang dari perspektif teori keagenen. dalam teori agensi dijelaskan bahwa agen diberikan kewenangan untuk mengelola keuangan pihak principal dan harus mampu mempertanggungjawabkan modal tersebut, sehingga dilakukan rups agar pihak principal dapat mengendalikan dan mengawasi mengenai modal yang dia berikan. hal ini dilakukan agar dapat meminimalisir timbulnya ketidakpercayaan pihak principal kepada pihak agen. namun, dalam hal ini laznas ditemukan masih jarang memberikan informasi mengenai dilakukannya rups. mengenai prinsip terakhir yaitu fairness, baznas dan laznas telah melakukan keadilan dan kesetaraan dalam memenuhi hak-hak para pemegang kepentingan dengan memberikan kesempatan kepada seluruh stakeholder dan para muzakki untuk menyampaikan pendapat berdasarkan hasil uji mann-whitney test terdapat perbedaan yang signifikan dalam penerapan good corporate governance pada badan amil zakat nasional dan lembaga amil zakat nasional di jawa timur. hasil ini sesuai dengan hipotesis yang diajukan (h1 diterima). hal ini dapat dilihat pada tabel 1 badan amil zakat nasional (baznas) memiliki penerapan good corporate governance yang lebih tinggi jika dibandingkan dengan lembaga amil zakat nasional (laznas). jumlah rata-rata yang dimiliki badan amil zakat nasional (baznas) sebesar 13.22, sedangkan lembaga amil zakat nasional (laznas) memiliki nilai rata-rata yang lebih rendah yaitu sebesar 5.78. pada tabel 4 dihasilkan nilai u sebesar 7 dan nilai w sebesar 52. apabila nilai tersebut dikonversikan ke nilai z maka besarnya nila z hitung adalah -2.984. nilai asymp. sig. (2tailed) atau p value sebesar 0.003, lebih kecil dari 0.05. artinya terdapat perbedaan yang signifikan dalam penerapan good corporate governance pada badan amil zakat nasional dan analisis perbandingan good corporate governance baznas dan laznas sri wahjuni latifah, siska aprilia dan dhaniel syam 108 lembaga amil zakat nasional di jawa timur. adanya perbedaan penerapan good corporate governance tersebut disebabkan prinsip-prinsip gcg seperti transparansi, akuntabilitas, pertanggungjawaban, keadilan, dan independen telah diterapkan dengan baik oleh badan amil zakat nasional dibandingkan pada lembaga amil zakat nasional. semakin tinggi prinsip good corporate governance pada badan amil zakat nasional maka semakin tinggi pula tingkat kepercayaan masyarakat dan tingkat kepuasan masyarakat terhadap instansi pemerintah. pentingnya good corporate governance diterapkan dalam organisasi pengelola zakat adalah mampu mengarahkan dan mengendalikan organisasi dalam mencapai keseimbangan maupun tujuan, meningkatkan dan menjaga kepercayaan masyarakat dan stakeholder, sekaligus memberikan keyakinan bahwa zakat yang dikeluarkan para muzakki digunakan secara efektif dan efisien untuk memenuhi kebutuhan terbaik (husein, 2002). hasil tersebut sesuai dengan sebagaimana firman allah swt yaitu qs. as-shaff ayat 4 yaitu sesungguhnya allah mencintai orang-orang yang berperang di jalannya dalam barisan yang teratur, mereka seakan-akan seperti suatu bangunan yang kokoh. selain itu dalam qs. attaubah ayat 71 juga disebutkan bahwa orang-orang yang beriman, laki-laki dan perempuan sebagian mereka menjadi penolong bagi sebagian yang lain. mereka menyuruh untuk berbuat yang makruf dan mencegah dari yang munkar, melaksanakan shalat, menunaikan zakat dan taat kepada allah akan diberikan rahmat. hal ini menjadikan organisasi pengelola zakat menjadi tuntutan untuk menjaga amanah stakeholders dengan mematuhi prinsip-prinsip yang ada. simpulan berdasarkan penelitian tentang penerapan good corporate governance pada badan amil zakat nasional dan lembaga amil zakat nasional, dapat dikemukakan beberapa kesimpulan sebagai berikut. hasil penelitian menunjukkan bahwa badan amil zakat nasional telah menerapkan prinsip good corporate governance yang meliputi kelima prinsip gcg yaitu transparancy, accountability, responsibility, independent, dan fairness. terbukti bahwa baznas memiliki nilai indeks gcg yang tinggi yaitu sebesar 61,83 artinya baznas mengungkapkan informasi mengenai good corporate governance pada laporan keuangan maupun websitenya dengan nilai yang tinggi. dengan adanya good corporate governance yang baik, secara tidak langsung dapat meningkatkan kepercayaan dan keyakinan masyarakat bahwa zakat yang mereka bayarkan digunakan secara efisien dan efektif oleh organisasi pengelola zakat. sedangkan lembaga amil zakat nasional juga telah menerapkan prinsip good corporate governance, namun masih belum seutuhnya prinsip-prinsip good corporate governance diterapkan. dapat dibuktikan bahwalembaga amil zakat nasional hanya memiliki corporate governance perception index (cgpi) rata-rata sebesar 44,92. rendahnya indeks yang dihasilkan karena masih terdapat beberapa informasi yang belum dicantumkan dalam website laznas seperti mengenai visi, misi, susunan kepengurusan, dan sistem pengawasan pengendalian. sehingga akan menyulitkan para pihak yang berkepentingan untuk mendapatkan informasi. berdasarkan hasil uji mann-whitney test terdapat perbedaan yang signifikan dalam penerapan good corporate governance pada badan amil zakat nasional dan lembaga amil zakat nasional. adanya perbedaan penerapan good corporate governance tersebut disebabkan prinsip-prinsip gcg seperti transparansi, akuntabilitas, pertanggungjawaban, keadilan, dan independen telah diterapkan dengan baik oleh badan amil zakat nasional dibandingkan pada lembaga amil zakat nasional. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 101-114 109 keterbatasan penelitian keterbatasan penelitian ini hanya dilakukan pada wilayah jawa timur, sehingga sampel pada penelitian ini masih terlalu sedikit. selanjutnya pada saat melakukan content analys terdapat beberapa website badan atau lembaga organisasi pengelola zakat yang tidak dapat diakses sehingga harus mengganti dengan lembaga lain yang dapat diakses. saran penelitian selanjutnya diharapkan dapat memperluas cakupan objek penelitian pada skala organisasi pengelola zakat yang lebih luas sehingga memperoleh hasil yang lebih maksimal. peneliti selanjutnya dapat dilakukan komparasi pada aspek lain berdasarkan karakteristik organisasi pengelola zakat yang ada. selanjutnya bagi masyarakat diharapkan agar dapat meningkatkan kesadaran terhadap pentingnya membayar zakat guna mensejahterakan masyarakat kalangan bawah sehingga perekonomian indonesia meningkat. kemudian bagi organisasi pengelola zakat, diharapkan untuk meningkatkan dan mempertahankan prinsip good corporate governance atau tata kelola sehingga terciptanya organisasi pengelola zakat yang amanah, dapat dipercaya dan profesional. daftar pustaka anwar, hidayat. (2012). model tatakelola badan dan lembaga amil zakat sebagai upaya untuk meningkatkan pemberdayaan ekonomi masyarakat (studi pada badan/lembaga amil zakat di kota malang. jurnal humanity,(7)2,1 – 13. bumn, k. n. 2011. per-01/mbu/2011 tentang penerapan tata kelola perusahaan yang baik (good corporate governance) pada badan usaha milik negara. deegan.(2002). introduction: the legitimizing effect of social and environmental disclosure – a theoretical foundation. accounting, auditing & accountability journal, (15),3, 282–311. eisenhardt, k. m., (1989). agency theory: an assessment and review. academy of management review. (14),1, 57-74. eri, s. (2008). manajemen zakat ciputat, jakarta: institut manajemen zakat (imz). forum for corporate governance in indonesia (fcgi). ghozali, i. (2006). statistik non-parametrik: teori dan aplikasi dengan program spss. semarang: universitas diponegoro. hery. (2010). potret profesi audit internal. bandung. husein, fakhri. (2002). menata ulang sistem zakat. jakarta: pt. rajawali press. hlm: 52. holsti, o. r. 1969. content analysis for the social sciences and humanities. reading, ma: addison-wesley. jansen, m., dan william meckling. (1976). a theory of the firm: governance, residual claims and organizational forms. journal of financial economics. (3)4. kiryanto, dan v. n. khasanah. (2013). analisis karakteristik muzakki dan tata kelola laz terhadap motivasi membayar zakat penghasilan. jurnal akuntansi indonesia, (2)1. komite nasional kebijakan corporate governance (knkcg). nasution, mustafa edwin. 2009. current issue lembaga keuangan syariah. jakarta: kencana prenada media group. ross, stephen. (1973). the economic theory of agency: the principal's problem. american economic review. (63) 2, 134-139. analisis perbandingan good corporate governance baznas dan laznas sri wahjuni latifah, siska aprilia dan dhaniel syam 110 setia, hamid. (2018). kajian bisnis sekolah tinggi ilmu ekonomi widya wiwaha.(26)21. sjahputra, i., dan a. w. tunggal. 2010. internal audit and corporate governance.harvarindo. sugiyono. 2009. metode penelitian bisnis (pendekatan kuantitatif, kualitatif, dan r&d). bandung: alfabeta. syakhroza, a. (2003). theory of good corporate governance.no. 8, 9-25. tan, h.p., d. plowman, p.hancock. (2003). intellectual capital and financial retuns of companies. journal of intellectual capital.(8)1, 76-95. ulum, i., dan a. juanda. 2016. metodologi penelitian akuntansi. yogyakarta: aditya media publishing. ulya, z. (2015).pengelolaan zakat sebagai bentuk penegakan ham dalam meningkatkan kesejahteraan rakyat. al-‘adalah, (12) 3. undang undang 1945 pasal 33. pengertian perekonomian, pemanfaatan sda, dan prinsip perekonomian nasional. undang undang republik indonesia nomor 23 tahun 2011. pengelolaan zakat. undang undang republik indonesia nomor 38 tahun 1999. pengelolaan zakat. warsono, s.. f. amalia, and d. k. rahajeng, 2009. corporate governance concept and model: preserving true organization welfare. yogyakarta: center for good corporate governance universitas gadjah mada. jurnal akuntansi issn 2303-0356 vol. 9, no.2 2019 hal. 83-96 83 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.2.83-96 vol. 9, no.2. 2019 hal : 83 96 faktor-faktor yang mempengaruhi auditor switching pada perusahaan keuangan yang terdaftar di bei periode 2015-2017 factors that influence auditor switching financial companies on the idx for the period 2015-2017 siti kholipah1), dhini suryandari2) program studi akuntansi, fakultas ekonomi, universitas negeri semarang, indonesia gedung l2 lt.2 fe unnes, kampus sekaran, gunungpati, semarang, 50229 abstract this study aimed to examine the effect of audit opinion, audit fee, and kap size on auditor switching with companies size as moderating variable. the population in this study were 86 financial companies listed on indonesia stock exchange in 2015-2017. the purposive sampling technique produced 47 companies as the sample. this study used secondary data with the documentation method and analyzed using logistic regression as well as absolute difference test value to test the moderating variable. the results of this study showed that audit opinion has negative significant effect on auditor switching, kap size has positive significant effect on auditor switching, and audit fee has not effect on auditor switching. company size is not able to moderate the influence of audit opinion, audit fee, and kap size on auditor switching. the conclusion of this study is the companies that conduct auditor switching are influenced by the opinions received and the kap size. audit fee does not affect the company's decision to conduct auditor switching and the size of the company is not a determinant of the auditor switching. keywords: audit opinion; kap size; auditor switching abstrak penelitian ini bertujuan untuk menguji pengaruh opini audit, audit fee, dan ukuran kap terhadap auditor switching dengan ukuran perusahaan sebagai variabel moderating. populasi dalam penelitian ini adalah 86 perusahaan keuangan yang terdaftar di bursa efek indonesia pada tahun 2015-2017. dengan mengggunakan purposive sampling, diperoleh hasil sejumlah 47 perusahaan dengan 141 unit analisis. metode analisis data pada penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial yaitu analisis regresi logistik. hasil penelitian menunjukkan bahwa opini audit berpengaruh negatif signifikan terhadap auditor switching dan ukuran kap berpengaruh positif sgnifikan terhadap auditor switching, sedangkan audit fee tidak berpengaruh terhadap auditor switching serta ukuran perusahaan tidak mampu memoderasi pengaruh opini audit, audit fee, dan ukuran kap terhadap auditor switching. simpulan dari penelitian ini adalah perusahaan yang melakukan auditor switching dipengaruhi oleh opini yang diterima perusahaan dan ukuran kap. sedangkan besarnya audit fee tidak mempengaruhi keputusan perusahaan dalam melakukan auditor switching serta besar kecilnya perusahaan bukan penentu terjadinya auditor switching. kata kunci: opini audit; ukuran kap; auditor switching corresponding first author: siti kholipah email addresses for author: skholipah23@gmail.com, dhinisuryandari@gmail.com first submission received: 17 mei 2019 revised submission received: 04 juli 2019 accepted: 10 juli 2019 https://doi.org/10.33369/j.akuntansi.9.2.83-95 mailto:kholipah23@gmail.com faktor-faktor yang mempengaruhi auditor switching pada perusahaan keuangan yang terdaftar di bei periode 2015-2017 dhini suryandari dan siti kholipah 84 pendahuluan perkembangan dunia bisnis begitu cepat, setiap tahun semakin banyak perusahaan yang memutuskan menjadi perusahaan go public. melalui website indonesia stock exchange (idx) di www.idx.co.id jumlah perusahaan yang melakukan initial public offering (ipo) setiap tahun mengalami peningkatan. diikuti dengan meningkatnya jumlah kap dan akuntan publik. dalam 5 tahun terakhir fenomena pergantian auditor atau kap pada perusahaan go public di indonesia mengalami pergerakan yang fluktuatif. perusahan membutuhkan auditor yang independen dan berkompeten untuk menghasilkan laporan keuangan yang sesuai standar yang berlaku umum dan berkualiatas. independensi auditor akan terancam apabila klien dan auditor memiliki hubungan yang lama, karena hubungan yang lama menciptakan kenyamanan antara perusahaan dan auditor. menurut udayani & badera (2017), auditor switching menjadi salah satu solusi untuk menjaga independensi auditor, dalam mencegah terjadinya masa perikatan audit yang terlalu panjang yang akan menimbulkan kedekatan secara emosional antara perusahaan dan auditor. auditor switching adalah pergantian auditor atau kap yang dilakukan oleh perusahaan secara sukarela. auditor switching salah satu solusi untuk menjaga independensi dan kualitas auditor sehingga laporan keuangan yang dihasilkan leboh dipercaya olehh publik. auditor switching bersifat mandatory atau secara voluntary. terbitnya regulasi the sarbanes-oxly act (sox) pada tahun 2000, pemerintah indonesia mengeluarkan peraturan pembatasan jangka waktu untuk setiap kantor akuntan publik dan akuntan publik dalam melaksanakan auditnya, menteri keuangan membuat keputusan nomor 359/kmk.06/2003, kemudian diperbaharui menjadi peraturan menteri keuangan republik indonesia no 17/pmk.01/2008, selanjutnya diganti menjadi peraturan pemerintah republik indonesia no. 20 tahun 2015 tentang praktik akuntan publik yang mengatur tentang pemberian jasa audit atas informasi keuangan dibatasi paling lama lima tahun buku berturut-turut. namun pada perusahaan keuangan peraturan lamanya penugasan auditor dan kantor akuntan publik disempurnakan oleh peraturan otoritas jasa keuangan (ojk) nomor 13/pojk.03/2017. auditor switching diharapkan mencegah hubungan yang lama antara auditor dengan klien, yang mana hubungan lama tersebut dapat menurunkan independensi auditor yang mengakibatkan auditor tidak menjalankan tugas sesuai kode etik profesi akuntan publik. namun kode etik profesi tidak dijalankan sepenuhnya oleh akuntan dan tidak semua perusahaan dan auditor memperhatikan pentingnya independensi. pada tahun 2015 pt inovisi infracom tbk (invs) disuspen untuk melakukan perdagangan saham di bei karena laporan keuangan kuartal iii tahun 2014 mengandung kesalahan dan menyesatkan bagi pengguna laporan keuangan. keputusan melakukan auditor switching oleh perusahaan inovisi infracom tbk merupakan upaya untuk mendapatkan auditor yang independen dan berkompeten. baru-baru ini perusahaan keuangan dikagetkan dengan kasus yang terjadi pada perusahaan keuangan snp finance. pemberian sanksi kepada akuntan publik marlina dan merliyana syamsul dari kap satrio bing, eny dan rekan oleh kementerian keuangan ri yang melakukan audit atas laporan keuangan pt snp finance karena melanggar standar profesi akuntan publik. hal tersebut disebabkan oleh hubungan yang lama antara auditor dan perusahaan klien. penelitian terdahulu tentang indikator-indikator yang berpengaruh terhadap pergantian auditor atau kap masih mengalami hasil yang inkonsisten. stephanie (2017) menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif signifikan terhadap pergantian auditor. sedangkan opini audit, audit fee, change mangement, kap size, dan financial distress tidak berpengaruh terhadap pergantian auditor. putri, et al. (2012) menunjukkan bahwa kap size, klien size memiliki pengaruh terhadap pergantian auditor. sedangkan audit opinion, change http://www.idx.co.id/ jurnal akuntansi issn 2303-0356 vol. 9, no.2 2019 hal. 83-96 85 management, dan financial distress tidak memiliki berpengaruh terhadap pergantian auditor. nazri, et al. (2012) menunjukkan hasil pergantian manajemen, ukuran perusahaan, kompleksitas subsidiaris, dan pertumbuhan perusahaan memiliki pengaruh yang signifikan terhadap pergantian auditor. opini auditor tidak memiliki pengaru terhadap pergantian auditor. khasanah & nahumury (2015) menunjukkan hasil ukuran kap mimiliki pengaruh yang signifikan terhadap pergantian auditor. sedangkan opini auditor, pergantian manajemen, kesulitan keuangan, return on asset, dan pertumbuhan perusahaan tidak memiliki pengaruh terhadap pergantian auditor. tujuan penelitian ini adalah untuk membuktikan pengaruh dari opini audit, audit fee, dan ukuran kap terhadap auditor switching dengan ukuran perusahaan sebagai variabel moderating yang merujuk pada teori agensi dan teori sinyal. orisinalitas pada penelitian ini dengan ukuran perusahaan sebagai variabel moderating, variabel moderating untuk memperjelas pengaruh opini audit, audit fee, dan ukuran kap terhadap auditor switching serta pemilihan populasi sektor keuangan karena pada penelitian-penelitian sebelumnya menggunakan sektor manufaktur, pertambangan, dan property. kerangka teoritis dan hipotesis jensen & meckling (1976) mengemukakan teori agensi, bahwa hubungan keagenan merupakan suatu hubungan kontrakraktual dimana satu orang atau lebih pemegang saham (principal) meminta pihak manajemen (agent) untuk menjalankan sejumlah tugas atas nama principal yang melibatkan pendelegasian wewenang dan pengambilan keputusan bisnis oleh pihak manajemen. dalam hubungan keagenan timbul permasalahan yaitu asimetri informasi, ketidaksimbangan informasi terjadi karena pihak agen sebagai pengelola perusahaan memiliki informasi lebih lengkap daripada pihak prinsipal. eisenhardt (1989) menjelaskan teori keagenan didasari oleh tiga asumsi sifat dasar manusia, yaitu: (1) (self interest), (2) (bounded rationality), (3) (risk averse). mengingat tiga asumsi sifat dasar manusia tersebut, agen cenderung bertindak opportunis, dalam hal ini agen mementingkan kepentingan pribadinya untuk memaksimalkan keuntungannya daripada menjalankan komitmen dengan prinsipal. conflict of interest antara agen dan prinsipal karena kepentingan kedua belah pihak tidaklah selalu sama, maka sering terjadi benturan kepentingan. oleh karena hal tersebut, dibutuhkan pihak ketiga yang mampu menjembatani kepentingan kedua belah pihak yaitu dengan menghadirkan auditor independen. teori sinyal dicetuskan oleh michael spence (1973) dalam penelitiannya yang berjudul job market signalling. teori ini melibatkan dua pihak, yakni pihak dalam yaitu manajemen yang berperan sebagai pihak yang memberikan sinyal dan pihak luar seperti investor yang berperan sebagai pihak yang menerima sinyal. spence (1973) mengatakan bahwa dengan memberikan suatu isyarat atau sinyal, pihak manajemen berusaha memberikan informasi yang jelas yang dapat mempengaruhi pandangan investor. kemudian pihak investor akan mengambil keputusan berdasarkan informasi yang diterimanya. opini audit laporan keuangan merupakan tanggung jawab perusahaan kepada prinsipal dan stakeholder. opini audit adalah suatu pernyataan auditor atas kewajaran laporan keuangan perusahaan yang telah diauditnya. kinerja manajemen dapat diliat pada opini yang diberikan auditor terhadap laporan keuangan perusahaan. oleh karena itu opini wajar tanpa pengecualian yang diharapkan perusahaan, dengan opini wajar tanpa pengecualian perusahaan mendapatkan respon yang baik dari pihak eskternal serta hal tersebut berdampak pada nilai investasi perusahaan. semakin banyak investor yang menanamkan sahamnya maka kompensasi yang faktor-faktor yang mempengaruhi auditor switching pada perusahaan keuangan yang terdaftar di bei periode 2015-2017 dhini suryandari dan siti kholipah 86 didapatkan manajemen semakin besar. sedangkan perusahaan mendapatkan modification opinion akan berdampak pada menurunnya tingkat kepercayaan pubik terhadap kinerja manajemen serta pada menurunnya tingkat investasi pada perusahaan. teori agensi menyatakan setiap individu menjalankan kepentingannya masing-masing (self interst). teori agensi mampu menjelaskan bahwa manajemen sebagai pihak agen yang mendapatkan wewenang sesuai kontraktural untuk mengelola perusahaan, pihak agen memiliki informasi yang lebih daripada pihak prinsipal, maka pihak agen ingin memaksimumkan kepentingannya. sehingga perusahaan termotivasi untuk mendapatkan unqualified opinion pada laporan keuangannya. apabila perusahaan mendapatkan modified opinion, maka perusahaan termotivasi untuk melakukan auditor switching. hartono & rohman (2015) membuktikan opini audit berpengaruh negatif terhadap auditor switching. audit fee salah satu upaya prinsipal untuk mengawasi agen adalah dengan menghadirkan pihak ketiga yang independen yaitu auditor. biaya pengawasan atau monitoring cost yang dikeluarkan untuk mengawasi kinerja manajemen dalam menjalankan kontrak dengan prinsipal. dalam penelitian ini monitoring cost adalah audit fee. deangelo (1981) menjelaskan audit fee adalah besarnya cost yang dibayarkan perusahaan kepada auditor eksternal atas jasa yang diberikan. besarnya audit fee merupakan pendapatan bagi auditor atau kap pada tingkat kompleksitas dan luasnya cakupan audit serta reputasi kap tersebut di masyarakat, pemerintah maupun investor. mekanisme penetapan audit fee, auditor atau kap mengajukan penawaran audit fee kepada perusahaan dengan pedoman pada peraturan yang sudah ditetapkan oleh kantor akuntan publik. namun bisa saja penawaran tersebut dianggap terlalu tinggi, sehingga tidak tercapai kesepakatan antara perusahaan dengan kap. penawaran audit fee dengan jumlah yang terlalu tinggi seringkali melampaui batas toleransi yang ditetapkan oleh perusahaan, sehingga hal tersebut memotivasi manajemen untuk mengganti auditornya supaya mendapatkan auditor yang sesuai dengan anggaran audit fee yang telah ditetapkan perusahaan. perusahaan berupaya mencari auditor dengan penawaran fee yang lebih rendah tanpa mengurangi keprofesionalan auditor. berdasarkan teori agensi, pengawasan terhadap agen oleh pihak ketiga akan menimbulkan biaya pengawasan atau monitoring cost. pengawasan ini bertujuan untuk memonitor aktivitas manajemen (agen) supaya sesuai dengan kontraktural dengan pihak prinsipal, sedangkan pihak manajemen (agen) yang memiliki wewenang dalam pengambilan kebijakan perusahaan. pihak manajemen akan menekan biaya dalam mendapatkan jasa yang diperlukan, dalam penentuan audit fee pihak manajemen akan menentukan batas toleransi biaya yang harus dikeluarkan.banik, et al. (2013) dan sari & widanaputra (2016) menunjukkan bahwa audit fee memiliki pengaruh positif signifikan terhadap auditor switching. ukuran kap kompetensi yang dimiliki oleh auditor akan menunjukkan kinerja auditor. tinggi rendahnya kompetensi dan independensi auditor, menimbulkan kepercayaan bagi pengguna laporan keuangan yang telah diaudit. menurut arens, et al. (2003) menjelaskan bahwa ukuran kap merupakan ukuran yang digunakan untuk menentukan besar kecilnya suatu kantor akuntan publik. standar ukuran kap besar yaitu kap tergabung dalam kap big four, memiliki cabang dan kliennya perusahaan-perusahaan besar, dan memiliki tenaga professional diatas 30 orang. sedangkan ukuran kap kecil yaitu tidak tergabung dalam kap big four, tidak memiliki kantor cabang dan kliennya perusahan-perusahaan kecil serta jumlah tenaga profesional tidak lebih dari 25 orang. perusahaan (klien) memiliki pandangan auditor yang jurnal akuntansi issn 2303-0356 vol. 9, no.2 2019 hal. 83-96 87 tergabung dalam kap big four memiliki kompetensi diatas standar karena auditor memiliki pengakuan internasional, dan pengalaman yang lebih banyak. di dukung francis (1984) menyatakan bahwa kap big four dipandang sebagai auditor yang akan menghasilkan audit yang berkualitas diatas standar keprofesionalan daripada kap non big four. berdasarkan teori sinyal perusahaan menginginkan reputasi yang baik, maka perusahaan harus menyampaikan informasi yang baik kepada publik. melalui laporan keuangan yang diaudit oleh kap big four lebih dipercaya oleh publik, kap big four dianggap lebih mampu laporan audit yang berkualitas tinggi sehingga menimbulkan kepercayaan publik kepada perusahaan daripada kap non big four. untuk mempertahankan reputasi yang baik dari publik, perusahaan akan lebih memilih kap dengan kualitas yang lebih baik dan memiliki tingkat kredibilitas yang tinggi sehingga meningkatkan kualitas dan keandalan laporan keuangan. penelitian sulistiarini & sudarno (2012) dan arinta & adiwibowo (2013) menghasilkan ukuran kap berpengaruh signifikan terhadap pergantian kap. ukuran perusahaan opini audit merupakan pernyataan auditor dalam menilai tingkat kewajaran suatu laporan keuangan perusahaan yang telah diauditnya. perusahaan mengharapkan opini audit yang unqualified opinion. dengan unqualified opinion perusahaan mendapatkan respon yang positif dari pihak eksternal perusahaan, hal tersebut berdampak pada tingkat investasi pada perusahaan. ukuran perusahaan merupakan besar kecilnya suatu perusahaan dinilai dari total aset perusahaan pada periode tertentu. ukuran perusahaan yang besar dengan kompleksitas audit yang tinggi akan mencari audit yang berkualitas untuk mendapatkan opini yang baik pula. perusahaan besar lebih besar kemungkinannya untuk mengganti auditornya daripada perusahaan yang relatif kecil, karena perusahaan akan memilih kap yang menurut manajemen sesuai kebutuhan perusahaan untuk menghasilkan laporan audit dalam bentuk opini yang sesuai dengan harapan perusahaan. berdasarkan teori agensi, pentingnya auditor sebagai pihak ketiga yang independen yaitu untuk mengatasi permasalahan yang timbul pada hubungan kontraktual. teori agensi mengasumsikan setiap individu bertindak untuk kepentingan masing-masing (self interst). kondisi perusahaan yang besar memungkinkan prinsipal kesulitan dalam mengawasi kinerja manajemen. pihak manajemen ingin mendapatkan kepercayaan dari prinsipal dan pihak eksternal. maka dari itu dengan ukuran perusahaan yang besar, perusahaan dituntut untuk tetap menjaga opini atas laporan keuangannya, apabila perusahaan mendapatkan opini tidak sesuai dengan yang diharapkan, maka perusahaan cenderung melakukan auditor switching. ukuran perusahaan digunakan sebagai parameter tinggi rendahnya kemampuan perusahaan yang dihubungkan dengan keuangan perusahaan. ukuran perusahaan dapat dikaitkan dengan kemampuan perusahaan dalam membayar monitoring cost yaitu audit fee. berdasarkan teori agensi, nazri et al. (2012) berpendapat bahwa untuk pengawasan yang lebih baik serta mengurangi risiko, prinsipal harus menggunakan auditor yang berkompeten dan independen. auditor yang berkompeten dan independen dianggap mampu menjembatani hubungan prinsipal dengan agen (manajemen). perusahaan dengan skala besar biasanya juga menggunakan kap dengan standar berkualitas tinggi, hal ini bertujuan untuk mempertahankan atau meningkatkan kepercayaan stakeholder dan pemegang saham. dalam teori agensi terdapat agency cost yang ditimbulkan karena adanya pengawasan oleh pihak yang independen selaku pihak ketiga dari agen dan prinsipal. auditor yang bertugas mengawasi aktifitas-aktifitas yang dilakukan oleh agen, yang menimbulkan agensy cost dalam bentuk audit fee. perusahaan sebagai pengelola perusahaan, memiliki kebijakan dalam menentukan biaya yang akan dikeluarkan. perusahaan menginginkan biaya yang rendah dengan faktor-faktor yang mempengaruhi auditor switching pada perusahaan keuangan yang terdaftar di bei periode 2015-2017 dhini suryandari dan siti kholipah 88 mendapatkan keuntungan yang tinggi. jika pada kenyatannya perusahaan tidak mampu membayar fee yang ditawarkan auditor atau kap dan penawaran melebihi batas toleransi yang ditetapkan maka dapat memicu terjadinya auditor switching. penawaran fee oleh auditor atau kap sudah mempertimbangkan tingkat kompleksitas laporan keuangan. perusahaan dengan skala besar dianggap mampu membayar fee yang tinggi karena jumlah aset yang besar pada perusahaan dan untuk menghindari tindakan auditor dibawah standar audit sehingga dapat menghasilkan laporan keuangan yang berkualitas. sehingga ukuran perusahaan dapat digunakan untuk memoderasi pengaruh audit fee terhadap auditor switching. besar kecilnya kap yang digunakan perusahaan dapat mempengaruhi pandangan publik terhadap kualitas laporan keuangan suatu perusahaan. laporan keuangan yang diaudit kap big four dipandang memiliki kualitas yang lebih tinggi daripada kap non big four. auditor yang bergabung kap big four dianggap lebih berkompeten dan mampu menjaga independensinya serta cenderung memiliki lebih banyak pengalaman audit dibandingkan dengan kap non big four. perusahaan yang telah menggunakan auditor kap big four akan cenderung mempertahankan auditornya. karena perusahaan sudah percaya pada kompetensi auditornya dalam melaksanakan tugas audit. dengan kualitas yang baik akan menghasilkan opini yang baik. sesuai dengan teori sinyal perusahaan akan memberikan sinyal yang baik kepada pasar. sinyal yang baik salah satunya dari laporan keuangan yang diaudit oleh kap big four dengan unqualified opinion. laporan keuangan yang diaudit kap big four menambah kepercayaan publik terhadap kinerja perusahaan, salah satunya adalah para pemegang saham atau calon investor bersedia menginvestasikan dananya kepada perusahaan. sesuai dengan teori agensi, setiap individu bertindak dengan kepentingan masing-masing. perusahaan dituntut oleh prinsipal untuk mengembangkan usahanya dengan cepat. investor akan tertarik berinvestasi dengan melihat kinerja manajemen. salah satunya dengan melihat laporan keuangan yang telah di audit oleh auditor yang tergabung dalam kap big four lebih dipercaya oleh publik. perusahaan dengan skala besar biasanya menggunakan kap big four dan akan mempertahankannya. sehingga ukuran perusahaan dapat digunakan untuk memoderasi pengaruh ukuran kap terhadap auditor switching. berdasarkan uraian di atas, kerangka berfikir dari penelitian ini dapat digambarkan sebagai berikut: gambar 1 model penelitian auditor switching h3 (-) h4 h5 h6 audit fee ukuran kap ukuran perusahaan h2 (+) opini audit h1 (-) jurnal akuntansi issn 2303-0356 vol. 9, no.2 2019 hal. 83-96 89 metode penelitian desain penelitian penelitan ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. populasi penelitian ini adalah perusahaan keuangan yang terdaftar di indonesia stock exchange (idx) tahun 2015-2017 yang diakses melalui situs resmi yaitu www.idx.co.id. sampel metode sampel penelitian ini menggunakan purposive sampling yang menghasilkan 47 perusahaan dari 86 perusahaan selama tiga periode dan terdapat 141 unit analisis. kriteria penentuan sampel dijelaskan pada tabel 1 di bawah ini: tabel 1 kriteria sampel penelitian no kriteria tidak masuk kriteria masuk kriteria 1 perusahaan sektor keuangan yang terdaftar di bursa efek indonesia (bei) selama tahun 2015-2017 secara berturut-turut. 86 2 perusahaan sektor keuangan yang menerbitkan laporan tahunan serta laporan auditor independen periode 20152017 secara berturut-turut. 6 80 3 perusahaan yang menyajikan informasi lengkap berdasarkan variabel yang diteliti. 33 47 jumlah perusahaan yang dijadikan sampel 47 total unit analisis (47 perusahaan x 3 periode) 141 sumber: laporan tahunan perusahaan keuangan tahun 2015-2017 diolah, operasional variabel variabel pada penelitian ini adalah auditor switching sebagai variabel dependen, sedangkan opini audit, audit fee, dan ukuran kap sebagai variabel independen dan ukuran perusahaan sebagai variabel moderating. definisi operasional variabel dapat dilihat pada tabel di bawah ini. tabel 2 definisi operasional variabel no variabel penelitian definisi operasional indikator 1 auditor switching (y) auditor switching adalah pergantian auditor atau kantor akuntan publik (kap) yang dilakukan oleh perusahaan klien (udayani & badera, 2017). pengukuran variabel auditor switching menggunakan variabel dummy. perusahaan melakukan auditor switching diberi nilai 1. sedangkan perusahaan tidak melakukan auditor switching diberi nilai 0 (nazri et al., 2012). 2 opini audit (x1) opini audit merupakan pernyataan pendapat yang pengukuran variabel opini audit menggunakan variabel dummy. http://www.idx.co.id/ faktor-faktor yang mempengaruhi auditor switching pada perusahaan keuangan yang terdaftar di bei periode 2015-2017 dhini suryandari dan siti kholipah 90 diberikan oleh auditor dalam menilai kewajaran laporan keuangan perusahaan yang telah diauditnya.(stephanie, 2017) perusahaan mendapatkan opini wajar tanpa pegecualian diberi nilai 1, perusahaan mendapatkan opini selain wajar tanpa pengecualian diberi nilai 0 (hartono & rohman, 2015). 3 audit fee (x2) audit fee merupakan besarnya biaya yang dikeluarkan oleh pemakai jasa auditor eksternal, sehingga besarnya audit fee yang merupakan pendapatan bagi kap (deangelo, 1981). pengukuran variabel audit fee menggunakan logaritma natural dari profesional fees audit. ln = professional fess audit (stephanie, 2017). 4 ukuran kap (x3) ukuran kap merupakan ukuran yang digunakan untuk menentukan besar kecilnya suatu kantor akuntan publik (arens, et al, 2003). pengukuran variabel ukuran kap menggunakan variabel dummy. kap berafiliasi dengan big four diberi nilai 1, kap non big four diberi nilai 0 (aminah et al, 2017). 5 ukuran perusahaan (x5) ukuran perusahaan merupakan gambaran besar kecilnya suatu perusahaan yang ditunjukkan oleh total aset.(nazri et al., 2012) pengukuran variabel ukuran perusahaan menggunakan logaritma natural dari total aset. ln = total aset (chadegani, et al,. 2011). sumber: rangkuman penulis, 2018 metode pengumpulan data pada penelitian ini adalah studi dokumentasi. data yang dikumpulkan adalah data opini audit, audit fee, ukuran kap, ukuran perusahaan, dan auditor switching. data pada laporan tahunan auditan perusahaan keuangan periode 2015-2017 yang diperoleh dari situs resmi indonesia stock exchange (idx) di www.idx.co.id. teknik analisis data penelitian ini menggunakan analisis regresi logistik. penggunaan regresi logistik karena variabel dependen yaitu auditor switching bersifat dikotomi. analisis ini untuk menguji apakah terjadi probabilitas variabel dependen dapat diprediksi dengan variabel independennya. pengujian hipotesis dilakukan dengan analisis selisih nilai mutlak. persamaan regresi yang digunakan adalah sebagai berikut: ln aswtch 1−aswtch = α + β1zoa + β2zaf + β3zukap + β4|zoa − zup| + β5|zaf − zup| + β6|zukap − zup| + εi…………..………………………………….. (1) keterangan: aswtch : auditor switching βi : koefisien regresi zoa : zscore opini audit zaf : zscore audit fee zukap : zscore ukuran kap zup : zscore ukuran perusahaan http://www.idx.co.id/ jurnal akuntansi issn 2303-0356 vol. 9, no.2 2019 hal. 83-96 91 hasil dan pembahasan dalam uji regresi logistik harus memenuhi beberapa pengujian. uji pertama menilai keseluruhan model (overall fit model). pengujian ini dilakukan dengan membandingkan nilai 2 log likelihood awal dengan nilai -2 log likelihood akhir. nilai -2logl block number=0 sebesar 194,608 dan nilai -2logl dari block number=1 sebesar 164,538. penurunan nilai sebesar 30,07 menggambarkan model regresi yang baik atau model yang dihipotesiskan fit dengan data. uji kedua yaitu menilai goodness of fit test. menilai goodness of fit test dari model regresi dilihat melalui uji hosmer and lemeshow test pada nilai chi-square sebesar 7,789 dan signifikan pada 0,454 oleh karena nilai signifikansi diatas 0,05 maka model dikatakan fit dan model dapat diterima. hal tersebut menunjukkan model regresi layak untuk digunakan dalam analisis selanjutnya karena model cocok dengan data. uji ketiga yaitu melakukan uji multikolinearitas yang bertujuan untuk menguji apakah model regresi mengalami korelasi antar variabel independennya. nilai koefisien korelasi antar variabel yaitu: oa sebesar -,158; af sebesar ,214; ukap sebesar -,068; up sebesar -,248; oa_up sebesar -,545; af_up sebesar -,370; ukap_up sebesar -,398. nilai koefisien korelasi tidak lebih dari 0,90, maka tidak terjadi multikolinearitas antar variabel independen pada penelitian ini. uji keempat yaitu menilai koefisien determinasi yang dilihat pada nilai nagelkerke r square. nilai nagelkerke r square pada model summary menunjukkan nilai sebesar 0,257 yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabilitas independen sebesar 25,7% dan sisanya sebesar 74,3% dijelaskan oleh variabel-variabel lain di luar model penelitian ini. pengujian hipotesis dalam penelitian ini menggunakan regresi logistik dengan tingkat signifikansi 5% atau 0,05. hasil dari pengujian hipotesis digambarkan pada tabel 4. persamaan regresi logistik dalam penelitian penelitian ini adalah: ln aswtch 1−aswtch = 0,382 − 0,506oa − 0,140af + 1.071ukap − 0,029oa_up − 0,107af_up − 0,115ukap_up…………………………………………….. (2) tabel 3 ringkasan pengujian hipotesis no hipotesis b sig. exp(b) hasil 1 opini audit berpengaruh negatif terhadap auditor switching -,506 ,028 ,603 diterima 2 audit fee berpengaruh positif terhadap auditor switching -,140 ,660 ,869 ditolak 3 ukuran kap berpengaruh positif terhadap auditor switching 1,071 ,000 2,918 diterima 4 ukuran perusahaan memoderasi pengaruh opini audit terhadap auditor switching -,029 ,924 ,972 ditolak 5 ukuran perusahaan memoderasi pengaruh audit fee terhadap auditor switching -,107 ,799 ,899 ditolak faktor-faktor yang mempengaruhi auditor switching pada perusahaan keuangan yang terdaftar di bei periode 2015-2017 dhini suryandari dan siti kholipah 92 no hipotesis b sig. exp(b) hasil 6 ukuran perusahaan memoderasi pengaruh ukuran kap terhadap auditor switching -,155 ,635 ,856 ditolak sumber: data yang diolah menggunakan spss 23.0 tahun 2019 variabel opini audit menunjukkan koefisien b negatif yaitu sebesar -0,506 dengan tingkat signifikansi 0,028 < 0,05 yang berarti bahwa variabel opini audit berpengaruh signifikan terhadap auditor switching. odds ratio untuk opini audit sebesar 0,603. karena koefisien b bertanda negatif dan datanya kualitatif, dimana kode 1 untuk opini wajar tanpa pengecualian dan kode 0 untuk opini selain wajar tanpa pengecualian, nilai tersebut dapat diartikan bahwa, jika variabel independen lain dianggap tetap, maka probabilitas perusahaan yang mendapatkan opini wajar tanpa pengecualian dalam melakukan auditor switching adalah sebesar 0,603 kali lebih rendah dibandingkan dengan perusahaan yang mendapatkan opini selain wajar tanpa pengecualian. variabel audit fee menunjukkan koefisien b negatif sebesar -0,140 dengan tingkat signifikansi 0,660 > 0,05 yang berarti bahwa variabel audit fee tidak berpengaruh signifikan. odds ratio untuk audit fee sebesar 0,869. karena koefisien b bertanda negatif dan datanya kuantitatif maka nilai tersebut dapat diartikan bahwa jika variabel independen lain dianggap konstan, maka probabilitas perusahaan untuk melakukan auditor switching turun sebesar 0,869 kali lebih rendah untuk setiap kenaikan rp 1,00 audit fee. variabel ukuran kap menunjukkan koefisien b positif sebesar 1.071 dengan tingkat signifikansi 0,000< 0,05 yang berarti bahwa variabel ukuran kap berpengaruh signifikan terhadap auditor switching. odds ratio variabel ukuran kap sebesar 2,918. karena nilai koefisien b bertanda positif dan datanya kualitatif dimana kode 1 untuk kap big four dank ode 0 untuk kap non big four, sehingga nilai tersebut dapat diartikan jika variabel independen lain dianggap konstan, maka probabilitas perusahaan yang menggunakan kap big four untuk melakukan auditor switching adalah sebesar 2,918 lebih tinggi dibandingkan dengan perusahaan yang menggunakan kap non big four. hubungan antara ukuran perusahaan dan opini audit menunjukkan koefisien b negatif sebesar -0,029 dengan tingkat signifikansi 0,924 > 0,05 yang berarti bahwa ukuran perusahaan tidak mampu memoderasi opini audit terhadap auditor switching. odds ratio | ukuran perusahaan opini audit| sebesar 0,972. karena nilai koefisien b bertanda negatif, maka nilai tersebut dapat diartikan bahwa apabila ukuran perusahaan naik sebesar rp. 1,00 maka akan memperlemah pengaruh opini audit terhadap auditor switching sebesar 0,972. hubungan antara ukuran perusahaan dan audit fee menunjukkan koefisien b negatif sebesar -0,107 dengan tingkat signifikansi 0,799 > 0,05 yang berarti bahwa ukuran perusahaan tidak mampu memoderasi opini audit terhadap auditor switching. odds ratio |ukuran perusahaan – audit fee| sebesar 0,899. karena nilai koefisien b bertanda negatif, maka nilai tersebut dapat diartikan bahwa apabila ukuran perusahaan naik sebesar rp. 1,00 maka akan memperlemah pengaruh audit fee terhadap auditor switching sebesar 0,899. hubungan antara ukuran perusahaan dan ukuran kap menunjukkan log of odds negatif sebesar -0,155 dengan tingkat signifikansi 0,635 > 0,05 yang berarti bahwa ukuran perusahaan tidak mampu memoderasi opini audit terhadap auditor switching. odds ratio |ukuran perusahaan – ukuran kap| sebesar 0,856. karena nilai koefisien b bertanda negatif, maka nilai tersebut dapat diartikan bahwa apabila ukuran perusahaan naik sebesar rp. 1,00 maka akan memperlemah pengaruh ukuran kap terhadap auditor switching sebesar 0,856. jurnal akuntansi issn 2303-0356 vol. 9, no.2 2019 hal. 83-96 93 analisis hasil penelitian opini audit atas laporan keuangan menjadi sarana bagi perusahaan untuk membangun citra perusahaan dimata publik serta menjadi sarana bagi pihak eskternal dalam menilai kinerja manajemen. perusahaan yang mendapatkan opini audit wajar tanpa pengecualian dengan maksimal akan meningkatkan citra dan hubungan yang baik dengan stakeholder. oleh karena itu perusahaan berusaha mendapatkan unqualified opinion. apabila perusahaan mendapatkan modified opinion termotivasi untuk melakukan tindakan auditor switching, yaitu usaha perusahaan untuk mencari auditor yang sesuai dengan harapan perusahaan. hal ini selaras dengan teori agensi yang menyatakan bahwa setiap individu bertindak sesuai kepentingan masing-masing. hasil penelitian ini selaras dengan penelitian hartono & rohman (2015). semakin baik opini yang diterima perusahaan, maka perusahaan cenderung mempertahankan auditornya atau tidak melakukan auditor switching. audit fee tidak berpengaruh terhadap auditor switching. hal ini menunjukkan bahwa tingginya audit fee yang ditawarkan oleh auditor atau kap tidak mempengaruhi pengambilan keputusan perusahaan dalam melakukan auditor switching. dalam teori agensi (jensen & meckling, 1976) menjelaskan salah satu agensy cost berupa monitoring cost yaitu dalam hal ini audit fee. dalam penentuan audit fee perusahaan mempertimbangkan cost and benefit yang didapatkan, pihak manajemen memilih auditor yang berkompeten sehingga menghasilkan laporan keuangan yang andal. perusahaan rela mengeluarkan fee yang tinggi dengan mengharapkan benefit yang tinggi pula serta perusahaan menganggap bahwa auditor yang digunakan telah memberikan fee sesuai dengan standar profesional yang berlaku. oleh karena itu perusahaan tidak melakukan auditor switching pada saat mendapatkan fee yang tinggi. hasil penelitian ini selaras dengan penelitian mohamed & habib (2013), hartono & rohman (2015), dan stephanie (2017) yang menyatakan bahwa audit fee tidak berpengaruh terhadap auditor switching. ukuran kap memiliki pengaruh positif signifikan terhadap auditor switching. hasil penelitian ini sejalan dengan teori sinyal yang menyatakan perusahaan menginginkan reputasi yang baik, maka perusahaan harus menyampaikan informasi yang baik kepada publik. dengan menggunakan kap big four dimaksudkan untuk mendapatkan pandangan yang baik oleh publik. oleh karena hal tersebut perusahaan berusaha mencari auditor atau kap big four dibandingkan dengan auditor atau kap non big four. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh khasanah & nahumury (2015), dan putri et al., (2012) yang menyatakan bahwa ukuran kap berpengaruh positif terhadap auditor swithinng. ukuran perusahaan tidak berhasil memoderasi pengaruh opini audit terhadap auditor switching. ukuran perusahaan yang semakin besar diikuti dengan tingkat kompleksitas dari laporan keuangan yang memungkinkan semakin luasnya cakupan penugasan audit. perusahaan menilai dengan menggunakan audior lamanya akan lebih efektif dan efisien, karena tingkat pemahaman akan perusahaan sudah dimiliki oleh auditor sebelumnya serta penerimaan opini yang sesuai dengan harapan manajemen menjadi salah satu alasan perusahaan untuk mempertahankan auditorya. ukuran perusahaan tidak berhasil memoderasi pengaruh audit fee terhadap auditor switching. salah satu tanda ukuran perusahaan yang besar dilihat pada jumlah aset perusahaan, ukuran perusahaan yang besar diimbangi dengan kemampuan finansial yang besar pula. dalam menentukan audit fee, perusahaan mempertimbangkan cost and benefit yang akan didapatkan perusahaan. perusahaan yang besar juga diimbangi dengan kompleksitas audit dengan biaya (audit fee) yang besar juga. oleh karena itu manajemen beranggapan tidak perlu melakukan auditor switching pada saat mendapatkan penawaran fee yang tinggi serta bagi perusahaan yang masih dengan ukuran perusahaan kecil tidak melakukan auditor switching karena melihat efektitas dan efisiensi dalam memilih auditor atau kap, perusahaan memilih auditor atau kap faktor-faktor yang mempengaruhi auditor switching pada perusahaan keuangan yang terdaftar di bei periode 2015-2017 dhini suryandari dan siti kholipah 94 yang masih bereputasi rendah dengan audit fee yang rendah pula untuk kestabilan keuangan perusahaan. ukuran perusahaan tidak berhasil memoderasi pengaruh ukuran kap terhadap auditor switching. ukuran perusahaan yang besar memiliki kompleksitas pada laporan keuangannya, sehingga membutuhkan auditor yang berkompeten, perusahaan memiliki pandangan dengan menggunakan kap big four yang memiliki auditor yang berkompeten sehingga citra perusahaan akan baik dimata publik, oleh karena itu perusahaan yang sudah menggunakan kap big four akan mempertahankan auditor atau kapnya, sedangkan bagi perusahaan dengan skala kecil akan mempertahankan auditor atau kapnya walaupun masih bereputasi rendah dengan pertimbangan efisiensi biaya untuk mengembangkan usaha kedepannya. penutup faktor-faktor yang mempengaruhi auditor switching pada penelitian ini menunjukkan bahwa opini audit berpengaruh negatif signifikan terhadap auditor switching dan ukuran kap berpengaruh positif signifikan terhadap auditor switching, hal tersebut dapat diartikan bahwa opini audit dan ukuran kap menentukan perusahaan dalam melakukan auditor switching. sedangkan audit fee tidak berpengaruh terhadap auditor switching serta ukuran perusahaan tidak berhasil memoderasi pengaruh opini audit, audit fee, dan ukuran kap terhadap auditor switching. penelitian ini memiliki keterbatasan, yaitu hasil pengujian regresi logistik menghasilkan nilai koefisien determinasi (r-square) yang masih rendah yaitu sebesar 25,7% sehingga masih ada sebesar 74,3% variabel-variabel penjelas lain diluar penelitian ini. atas dasar keterbatasan tersebut, untuk penelitian selanjutnya disarankan untuk menambahkan variabel lain yang memiliki pengaruh terhadap auditor switching seperti variabel pergantian komite audit, karena dalam sektor keuangan auditor switching (pergantian kap) berdasarkan keputusan hasil evaluasi komite audit terhadap risiko atas penggunaan jasa dari kap yang sama secara berturut-turut untuk kurun waktu yang cukup panjang . jurnal akuntansi issn 2303-0356 vol. 9, no.2 2019 hal. 83-96 95 daftar pustaka aminah, et al. 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(2015) faktor-faktor yang mempengaruhi audiitor switching secara voluntary pada perusahaan manufaktur. jurnal bisnis dan ekonomi (jbe), 22(2), 154– 170. 35 analisis tax effort, efektivitas, kontribusi dan pertumbuhan pajak daerah kota bengkulu tahun 2011-2014 dri asmawanti s 1), novella elvandari2), baihaqi3) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu 1, 2,3) driasmawantis@unib.ac.id, novela@gmail.com, baihaqi.netty@gmail.com abstract this study aimed to analyze the level of achievement of tax effort, effectiveness, contribution and tax growth of bengkulu city in 2011-2014. the data used in this study are primary and secondary data obtained by taking the data and conduct interviews in dppka city of bengkulu. this study uses a qualitative method. the object of this study is dppka city of bengkulu. the test results showed that the attainment of tax effort, effectiveness, contribution and growth of bengkulu city taxes that fluctuate. key words: tax effort, effectiveness, contribution, tax growth pendahuluan undang-undang nomor 32 tahun 2004 tentang pemerintahan daerah menjelaskan hubungan keuangan antara pemerintah pusat dan daerah yang meliputi pemberian sumbersumber keuangan untuk menyelenggarakan urusan pemerintahan yang menjadi kewenangan daerah, pengalokasian dana perimbangan kepada daerah dan pemberian pinjaman atau hibah kepada daerah. menurut undang-undang nomor 23 tahun 2014 tentang pemerintah daerah dan undang-undang nomor 33 tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan daerah, pemerintah daerah diberikan kewenangan untuk menggali lebih luas, mengelola dan menggunakan sumber daya alam serta potensi-potensi lain yang terdapat di daerahnya sendiri, untuk mendukung pelaksanaan pemerintahan dan pembangunannya. pendapatan asli daerah (pad) adalah pendapatan yang diperoleh daerah yang dipungut berdasarkan peraturan daerah. tingkat kemandirian suatu daerah dapat dilihat dari kontribusi pad) terhadap penerimaan daerah dalam anggaran pendapatan dan belanja daerah (apbd). semakin tinggi proporsi pad terhadap penerimaan daerah dalam apbd semakin baik tingkat kemandirian keuangannya dan semakin besar kemampuan keuangan suatu daerah dalam membiayai pelaksanaan tugas-tugas pemerintahan dan pembangunan. penerimaan pad salah satu berasal dari sektor pajak daerah. pajak daerah menurut undangundang nomor 28 tahun 2009 tentang pajak daerah dan restribusi adalah iuran wajib yang dilakukan oleh orang pribadi atau badan kepada daerah tanpa imbalan langsung yang mailto:driasmawantis@unib.ac.id analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 36 seimbang, yang dapat dipaksakan berdasarkan peraturan perundang-undangan yang berlaku, dan yang digunakan untuk membiayai penyelenggaraan pemerintah daerah dan pembangunan daerah. pajak daerah merupakan salah satu sumber pad yang penting guna membiayai pelaksanaan pemerintah daerah. untuk meningkatkan pajak daerah perlu dilakukan upaya pajak dan efektivitas penerimaan pajak daerah. salah satunya melalui subjek dan objek pendapatan daerah sehingga dapat meningkatkan produktivitas pad. begitu pula halnya kota bengkulu yang diberi kewenangan untuk mengatur dan mengelola sumber pendapatan daerahnya sendiri. untuk kelangsungan dan kemajuan dari kota bengkulu maka diharapkan kota bengkulu mampu menggali, mengelola, dan memaksimalkan potensi sumber daya yang ada di kota bengkulu. menurut shamsub dan akoto dalam halim (2004:73), pemerintah cenderung menggali potensi penerimaan pajak untuk meningkatkan penerimaan daerahnya. upaya pajak (tax effort) adalah upaya peningkatan pajak daerah yang diukur melalui perbandingan antara hasil penerimaan (realisasi) sumber-sumber pad dengan potensi sumber-sumber pad pajak (tax effort) menunjukkan upaya pemerintah untuk mendapatkan pendapatan bagi daerahnya dengan mempertimbangkan potensi yang dimiliki. potensi dalam pengertian ini adalah seberapa besar target yang ditetapkan pemerintah daerah dapat mencapai dalam tahun anggaran tersebut (soekristiono, 2003). tabel 1 target dan realisasi pajak daerah kota bengkulu tahun 2014 uraian target (rp) realisasi (rp) % efektivitas pendapatan pajak daerah 51.673.000.000 50.221.044.939,64 97,19% pajak hotel 5.729.000.000 4.949.331.525,00 86,39% pajak restoran 5.500.000.000,00 4.699.925.895,64 85,45% pajak hiburan 1.694.000.000,00 1.224.492.577,00 72,28% pajak reklame 2.500.000.000,00 1.875.741.262,00 75,03% pajak penerangan jalan 22.400.000.000,00 23.550.818.702,00 105,15% pajak parkir 600.000.000,00 828.038.752,00 138,01% pajak air tanah 100.000.000,00 12.013.363,00 12,01% pajak sarang brg walet 150.000.000 85.024.125,00 56,68% sumber : dppka kota bengkulu berdasarkan tabel 1 terlihat bahwa pada tahun 2014 seluruh pajak daerah kota bengkulu belum mencapai target yang telah di tetapkan hanya pajak penerangan jalan dan pajak parkir yang melebihi target yang telah ditetapkan. hal ini menunjukkan bahwa masih banyak potensi pajak daerah yang dalam pelaksanaannya masih belum digali secara maksimal oleh pemerintah daerah. fenomena ini yang merupakan salah satu yang akan dilihat dalam penelitian ini tentang efektivitas penerimaan pajak daerah kota bengkulu. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 37 peningkatan realisasi anggaran pajak daerah dari tahun ketahun belum bisa dijadikan pedoman dalam mengukur keberhasilan pemungutan pajak yang telah dilakukan oleh pemerintah daerah kota bengkulu, walaupun pajak daerah kota bengkulu pada tahun 2014 telah menunjukkan bahwa pemungutannya telah efektif dan kotribusi sudah besar namun pertumbuhan pajak daerahnya masih kurang berhasil, untuk itu perlu dilakukannya analisis lebih lanjut tentang tax effort, efektivitas, kontribusi dan pertumbuhan pajak kota bengkulu dalam kurun waktu 4 tahun (2011-2014). dengan cara menghitung tax effort, efektivitas, kontribusi dan pertumbuhan pemungutan pajak daerah hal ini dapat membantu pemerintah daerah dalam mengukur keberhasilan pemungutan pajak daerah. tujuan penelitian ini adalah: 1) menganalisis tingkat pencapaian tax effort pajak daerah kota bengkulu; 2) menganalisis tingkat pencapaian efektivitas pajak daerah kota bengkulu; 3) menganalisis tingkat pencapaian kontribusi pajak daerah kota bengkulu; 4) menganalisis tingkat pencapaian pertumbuhan pajak daerah kota bengkulu. analisis tersebut dilakukan selama 4 tahun, yaitu dari tahun 2011 s.d 2014. kemudian penelitian ini juga melakukan pembahasan mengenai penyebab terjadinya kenaikan dan penurunan serta hal apa yang akan dilakukan untuk melakukan perbaikan sehingga penerimaan pajak daerah kota bengkulu semakin baik. kerangka teoritis dan hipotesis pajak pajak adalah iuran kepada negara (yang dapat dipaksakan) yang terutang oleh yang wajib membayarnya menurut peraturan-peraturan, dengan tidak mendapat prestasi kembali, yang langsung dapat ditunjuk, dan yang gunanya adalah untuk membiayai pengeluaranpengeluaran umum berhubung dengan tugas negara yang menyelenggarakan pemerintahan (andriani, 2010). pajak adalah iuran wajib, berupa uang atau barang, yang dipungut oleh penguasa berdasarkan norma-norma hukum, guna menutup biaya produksi barang-barang dan jasa-jasa kolektif dalam mencapai kesejahteraan umum (mardiasmo, 2009). undang-undang nomor 28 tahun 2007 tentang perubahan ketiga atas undang-undang nomor 6 tahun 1983 tentang ketentuan umum dan tata cara perpajakan, mengatakan pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. pajak mempunyai peranan yang sangat penting dalam kehidupan bernegara, khususnya didalam pelaksanaan pembangunan karena pajak merupakan sumber pendapatan analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 38 negara untuk membiayai semua pengeluaran termasuk pengeluaran pembangun. fungsi pajak adalah sebagai sumber pendapatan negara guna membiayai pengeluaran–pengeluaran umum negara untuk kesejahteraan masyarakat. fungsi pajak yang dipaparkan oleh suandy (2008:14) adalah sebagai berikut: 1. fungsi anggaran atau penerimaan : pajak merupakan salah satu sumber dana yang digunakan pemerintah dan bermanfaat untuk pembiayai pengeluaran-pengeluaran. penerimaan negara dari sektor perpajakan dimasukkan ke dalam komponen penerimaan dalam negeri pada apbn. 2. fungsi mengatur : pajak sebagai alat untuk mengatur atau melaksanakan kebijakan pemerintah dalam bidang sosial dan ekonomi. 3. fungsi stabilitas: pajak sebagai penerimaan negara dapat digunakan untuk menjalankan kebijakan-kebijakan pemerintah. 4. fungsi redistribusi pendapatan: penerimaan negara dari pajak digunakan untuk membiayai pengeluaran umum dan pembangunan nasional sehingga dapat membuka kesempatan kerja dengan tujuan untuk meningkatkan pendapatan masyarakat. ada beberapa jenis pajak yang ada di indonesia (resmi, 2014), yaitu: (1) menurut golongan, yaitu pajak langsung dan pajak tidak langsung; (2) menurut sifatnya, yaitu pajak subjektif dan pajak objektif; (3) menurut lembaga pemungutnyan, yaitu pajak negara, dimana pajak yang dipungut oleh pemerintah pusat dan digunakan untuk membiayai rumah tangga negara pada umumnya, dan pajak daerah, merupakan pajak yang dipungut oleh pemerintah daerah baik daerah tingkat i (pajak provinsi) maupun daerah tingkat ii (pajak kabupaten/kota) dan digunakan untuk membiayai rumah tangga daerah masing-masing. contohnya: pajak kendaraan bermotor, bea balik nama kendaraan bermotor, pajak bahan bakar kendaraan bermotor, pajak penerangan jalan, pajak hiburan, pajak sarang burung walet, pajak air permukaan, pajak hotel, pajak reklame, pajak penerangan jalan, pajak mineral bukan logam dan batuan, pajak parkir, pajak air permukaan, pajak bumi dan bangunan pedesaan dan perkotaan, bphtb. pajak daerah pajak daerah menurut undang-undang nomor 28 tahun 2009 menyatakan kontribusi wajib kepada daerah yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran rakyat. dengan demikian pajak daerah adalah iuran wajib pajak kepada daerah untuk membiayai http://id.wikipedia.org/wiki/indonesia http://id.wikipedia.org/w/index.php?title=pengeluaran_pemerintah&action=edit&redlink=1 http://pajakkoe.blogspot.com/2013/01/manfaat-pajak_5.html jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 39 pembangunan daerah. pajak daerah ditetapkan dengan undang-undang yang pelaksanaannya untuk di daerah diatur lebih lanjut dengan peraturan daerah. pemerintah daerah dilarang melakukan pungutan selain pajak yang telah ditetapkan undang-undang (pasal 2 undangundang nomor 28 tahun 2009). terbagi atas dua yaitu: 1. pajak yang dikelola provinsi; ada lima jenis pajak yang dikelola oleh provinsi yaitu pajak kendaraan bermotor, bea balik nama kendaraan bermotor, pajak bahan bakar kendaraan bermotor, pajak air permukaan dan pajak rokok. 2. pajak yang dikelola kabupaten/kota; ada 11 jenis pajak yang dikelola oleh kabupaten/kota, pajak yang termasuk pajak yang dikelola kabupaten/kota menurut undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah adalah sebagai berikut: 1) pajak hotel; adalah pajak atas pelayanan yang disediakan oleh hotel. hotel adalah fasilitas penyedia jasa penginapan/peristirahatan termasuk jasa terkait lainnya dengan dipungut bayaran, yang mencakup juga motel, losmen, gubuk pariwisata, wisma pariwisata, pesanggrahan, rumah penginapan dan sejenisnya, serta rumah kos dengan jumlah kamar lebih dari 10 (sepuluh). tarif pajak hotel ditetapkan paling tinggi sebesar 10%. 2) pajak restoran; adalah pajak atas pelayanan yang disediakan oleh restoran. restoran adalah fasilitas penyedia makanan dan/atau minuman dengan dipungut bayaran, yang mencakup juga rumah makan, kafetaria, kantin, warung, bar, dan sejenisnya termasuk jasa boga/katering. tarif pajak restoran ditetapkan paling tinggi sebesar 10%. 3) pajak hiburan; adalah pajak atas penyelenggaraan hiburan. hiburan adalah semua jenis tontonan, pertunjukan, permainan, dan/atau keramaian yang dinikmati dengan dipungut bayaran. tarif pajak hiburan ditetapkan paling tinggi sebesar 35% (tiga puluh lima persen). khusus untuk hiburan berupa pagelaran busana, kontes kecantikan, diskotik, karaoke, klab malam, permainan ketangkasan, panti pijat, dan mandi uap/spa, tarif pajak hiburan dapat ditetapkan paling tinggi sebesar 75% (tujuh puluh lima persen). khusus hiburan kesenian rakyat/tradisional dikenakan tarif pajak hiburan ditetapkan paling tinggi sebesar 10%. 4) pajak reklame; adalah pajak atas penyelenggaraan reklame. reklame adalah benda, alat, perbuatan, atau media yang bentuk dan corak ragamnya dirancang untuk tujuan komersial memperkenalkan, menganjurkan, mempromosikan, atau untuk menarik perhatian umum terhadap barang, jasa, orang, atau badan, yang dapat dilihat, dibaca, didengar, dirasakan, dan/atau dinikmati oleh umum. tarif pajak reklame ditetapkan paling tinggi sebesar 25%. 5) pajak penerangan jalan; adalah pajak atas penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun diperoleh dari sumber lain. tarif pajak penerangan jalan ditetapkan paling analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 40 tinggi sebesar 10% (sepuluh persen). penggunaan tenaga listrik dari sumber lain oleh industri, pertambangan minyak bumi dan gas alam, tarif pajak penerangan jalan ditetapkan paling tinggi sebesar 3% (tiga persen). penggunaan tenaga listrik yang dihasilkan sendiri, tarif pajak penerangan jalan ditetapkan paling tinggi sebesar 1,5%. 6) pajak mineral bukan logam dan batuan; adalah pajak atas kegiatan pengambilan mineral bukan logam dan batuan, baik dari sumber alam di dalam dan/atau permukaan bumi untuk dimanfaatkan. mineral bukan logam dan batuan adalah mineral bukan logam dan batuan sebagaimana dimaksud di dalam peraturan perundang-undangan di bidang mineral dan batubara. tarif pajak mineral bukan logam dan batuan ditetapkan paling tinggi sebesar 25%. 7) pajak parkir; adalah pajak atas penyelenggaraan tempat parkir di luar badan jalan, baik yang disediakan berkaitan dengan pokok usaha maupun yang disediakan sebagai suatu usaha, termasuk penyediaan tempat penitipan kendaraan bermotor.parkir adalah keadaan tidak bergerak suatu kendaraan yang tidak bersifat sementara. tarif pajak parkir ditetapkan paling tinggi sebesar 30%. 8) pajak air tanah; adalah pajak atas pengambilan dan/atau pemanfaatan air tanah. air tanah adalah air yang terdapat dalam lapisan tanah atau batuan di bawah permukaan tanah. tarif pajak air tanah ditetapkan paling tinggi sebesar 20%. 9) pajak sarang burung walet; adalah pajak atas kegiatan pengambilan dan/atau pengusahaan sarang burung walet. burung walet adalah satwa yang termasuk marga collocalia, yaitu collocalia fuchliap haga, collocalia maxina, collocalia esculanta,dan collocalia linchi. walet ditetapkan paling tinggi sebesar 10%. 10) pajak bumi dan bangunan perdesaan dan perkotaan; adalah pajak atas bumi dan/atau bangunan yang dimiliki, dikuasai, dan/atau dimanfaatkan oleh orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan. bumi adalah permukaan bumi yang meliputi tanah dan perairan pedalaman serta laut wilayah kabupaten/kota. bangunan adalah konstruksi teknik yang ditanam atau dilekatkan secara tetap pada tanah dan/atau perairan pedalaman dan/atau laut. tarif pajak bumi dan bangunan perdesaan dan perkotaan ditetapkan paling tinggi sebesar 0,3%. 11) bea perolehan hak atas tanah dan bangunan; adalah pajak atas perolehan hak atas tanah dan/atau bangunan. perolehan hak atas tanah dan/atau bangunan adalah perbuatan atau peristiwa hukum yang mengakibatkan diperolehnya hak atas tanah dan/atau bangunan oleh orang pribadi atau badan. tarif bea perolehan hak atas tanah dan bangunan ditetapkan paling tinggi sebesar 5%. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 41 tax effort upaya pajak/tax effort menunjukkan perbandingan antara hasil suatu sistem pajak dengan kemampuan bayar pajak suatu daerah. kemampuan bayar pajak suatu daerah lazim diukur dengan produk domestik regional bruto (pdrb). upaya pajak merupakan analisis yang digunakan untuk mengetahui hasil suatu sistem pajak dibandingkan dengan kemampuan bayar pajak daerah yang bersangkutan. pengukur kemampuan bayar pajak yang biasa digunakan adalah pdrb. jika pdrb meningkat maka kemampuan wajib pajak daerah dalam membayar pajak akan meningkat demikian pula sebaliknya (yunanto, 2010). rumus untuk pdrb adalah: 𝑇𝑎𝑥𝐸𝑓𝑓𝑜𝑟𝑡 = 𝑟𝑒𝑎𝑙𝑖𝑠𝑎𝑠𝑖 𝑝𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑝𝑎𝑗𝑎𝑘 𝑃𝐷𝑅𝐵 𝑥 100% adapun kriteriatax effort adalah sebagai berikut : tabel 2 kriteria tax effort presentase kriteria 76% 100% tinggi 51% 75% sedang 26% 50% rendah 0% 25% sangat rendah sumber : dipenda provinsi bengkulu efektivitas efektivitas pajak daerah menunjukkan kemampuan pemerintah daerah dalam mengumpulkan pajak daerah sesuai dengan jumlah penerimaan pajak daerah yang ditargetkan. rumus dari efektivitas pajak daerah adalah sebagai berikut (halim, 2007) 𝐸𝑓𝑒𝑘𝑡𝑖𝑣𝑖𝑡𝑎𝑠 = 𝑅𝑒𝑎𝑙𝑖𝑠𝑎𝑠𝑖 𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑝𝑎𝑗𝑎𝑘 𝑡𝑎𝑟𝑔𝑒𝑡 𝑝𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑝𝑎𝑗𝑎𝑘 𝑥 100% adapun kriteria tingkat efektivitas adalah sebagai berikut : tabel 3 kriteria tingkat efektifvitas rasio efektivitas tingkat capaian dibawah 40 40 59,99 60 79,99 di atas 80 sangat tidak efektif tidak efektif cukup efektif sangat efektif sumber : dipenda provinsi bengkulu analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 42 kemampuan daerah dalam menjalankan tugas dikategorikan efektif apabila rasio yang dicapai menimal sebesar 1 (satu) atau 100 persen maka rasio efektivitas semakin baik, artinya semakin efektif pajak restoran. semakin tinggi rasio efektivitas menggambarkan kemampuan daerah yang semakin baik. dari tabel tersebut menunjukkan bahwa apabila persentase yang dicapai lebih dari 80 persen berarti sangat dan apabila persentase kurang dari 60 persen berarti tidak efektif. apabila hasil perhitungan efektivitas semua jenis pajak daerah menghasilkan angka/persentase mendekati 100% maka semua jenis pajak daerah semakin efektif, dan untuk melihat efektivitasnya tahun bersangkutan dengan efektivitas tahun sebelumnya. kontribusi kontribusi adalah sesuatu yang diberikan bersama-sama dengan pihak lain untuk tujuan biaya atau kerugian tertentu atau yang bersama (guritno 1992:76). sehingga, maksud dari kontribusi dalam konteks ini adalah sumbangan yang diberikan oleh pajak daerah dalam pemungutannya di kota bengkulu untuk meningkatkan pendapatan asli daerah (pad) kota bengkulu. jika penerimaan dari pajak daerah sesuai target, maka hasil penerimaan pajak dalam pad tidak akan bergantung lagi pada hasil dana perimbangan dan bantuan dari pusat. untuk mengetahui besarnya kontribusi pajak daerah kota bengkulu selama satu tahun, dapat dihitung dengan mengunakan rumus (halim, 2001): 𝐾𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑠𝑖 = 𝑄𝑋𝑛 𝑄𝑌𝑛 𝑥 100% ket : qxn :jumlah penerimaan pajak daerah qyn : jumlah pad n : tahun (periode) tertentu tabel 4 klasifikasi kriteria kontribusi presentase kriteria 80%-100% besar sekali 60%-79% besar 40%-59% cukup besar 20%-39% cukup baik 0%-19% kecil sumber : dipenda provinsi bengkulu jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 43 dari tabel tersebut menunjukkan bahwa apabila persentase yang dicapai diatas 50 persen berarti sangat baik dan persentase yang dicapai kurang dari 10 persen berarti sangat kurang. dengan analisis ini kita akan mendapatkan seberapa besar kontribusi semua jenis pajak daerah di kota bengkulu. dengan membandingkan hasil analisis tersebut dari tahun ke tahun selama empat tahununtuk setiap jenis pajak daerah, kita akan mendapatkan hasil analisis yang berfluktuasi dari kontribusi tersebut dan akan diketahui kontribusi yang terbesar dan yang terkecil dari tahun ke tahun. sehingga dapat diketahui seberapa besar peran semua jenis pajak daerah dalam menyumbang kontribusi di kota bengkulu. pertumbuhan pertumbuhan (growth) halim (2002:135), mengemukakan bahwa: pertumbuhan mengukur seberapa besar kemampuan pemerintah daerah dalam mempertahankan dan meningkatkan keberhasilan yang telah dicapai dari periode ke periode berikutnya. dengan diketahuinya pertumbuhan pajak daerah baik target maupun realisasinya maka pemerintah daerah dapat melakukan evaluasi guna menetapkan kebijakan dimasa yang akan datang. mengukur laju pertumbuhan pajak daerah digunakan rumus sebagai berikut (halim, 2004:163): 𝐺𝑋 = 𝑋𝑡 − 𝑋(𝑡−1) 𝑋(𝑡−1) 𝑥 100% keterangan: gx = laju pertumbuhan pajak daerah pertahun xt = realisasi penerimaan pajak daerah tahun t x(t-1) = realisasi penerimaan pajak daerah pada tahun sebelumnya kriteria yang digunakan dalam menilai pertumbuhan pajak daerah adalah: tabel 5 klasifikasi kriteria pertumbuhan pertumbuhan kriteria 85% 100% 70% 85% 55% 70% 30% 55% kurang dari 30% sangat berhasil berhasil cukup berhasil kurang berhasil tidak berhasil sumber : dipenda provinsi bengkulu penelitian terdahulu penelitian fadhila (2012) tentang analisis potensi penerimaan, efektivitas dan tax effort pajak penerangan jalan serta pengaruh pajak penerangan jalan terhadap pendapatan asli daerah (studi kasus pada dinas pendapatan daerah kota bandung), menghasilkan bahwa analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 44 potensi dan efektifias pajak penerangan jalan berpengaruh secara signifikan terhadap penerimaan pajak penerangan jalan, sedangkan tax effort tidak berpengaruh terhadap penerimaan pajak penerangan. nupus dan eliya (2012) meneliti mengenai analisis potensi, efektivitas dan kontribusi pajak hotel terhadap penerimaan pajak daerah (studi kasus pada kabupaten sleman propinsi yogyakarta), hasilnya adalah laju pertumbuhan pajak mengalami kenaikan yang cukup besar. efektivitas penerimaan pajak hotel yang dilakukan oleh dinas pendapatan daerah kabupaten sleman dalam menghimpun penerimaan pajak daerah sudah efektif. dari hasil perhitungan dapat diketahui bahwa pajak hotel memberikan kontribusi terhadap pajak daerah sebesar 22,3%, artinya sektor pajak hotel cukup berpengaruh terhadap penerimaan pajak daerah kabupaten sleman. sanza (2013) meneliti mengenai analisis potensi, efektivitas pemungutan dan upaya pajak (tax effort) hotel terhadap penerimaan pajak daerah pada dinas pendapatan dan pengelolaan keuangan kabupaten bandung tahun anggaran 2007-2013, hasilnya adalah potensi penerimaan pajak hotel yang telah di hitung dari tahun 2007 sampai dengan 2013 terlihat bahwa potensi pajak hotel di kabupaten bandung terus mengalami kenaikan setiap tahunnya sedangkang efektivitas pemungutan pajak hotel di kota bandung secara umum belum berjalan dengan baik jika dilihat berdasarkan hasil perhitungan efektivitas tahun 2007 sampai dengan 2013, dimana efektivitas pemungutan tergolong tidak efektif. tax effort hotel di kabupaten bandung masih tergolong rendah. hal ini berarti bahwa kemampuan masyarakat membayar (ability to pay) pajak cukup tinggi namun tidak sejalan dengan upaya pajaknya yang relatif rendah. ayu (2014) meneliti mengenai tingkat efektivitas pemungutan pad dan kontribusinya pada pendapatan daerah, yang diukur dengan rasio efektivitas di kabupaten gianyar dari tahun 2009-2013 tergolong sangat efektif. kontribusi pendapatan asli daerah pada pendapatan daerah dari tahun 2009 dan 2010 dikategorikan kurang baik, dari tahun 2011-2013 digolongkan katagori sedang. mentari (2013) yang meneliti mengenai efektivitas dan kontribusi penerimaan pajak hotel dan pajak restoran terhadap pendapatan asli daerah (studi kasus pada pemerintah daerah kota bandung tahun anggaran 2009-2013), hasilnya secara keseluruhan efektivitas pajak hotel dan pajak restoran pada tahun 2009-2013 dapat dikategorikan “sangat efektif”, kontribusi pajak hotel dan pajak restoran terhadap pad kota bandung dikategorikan “sangat berkontribusi” karena telah mencapai target yang ditetapkan. suciadi (2014) meneliti mengenai tingkat kontribusi dan efektivitas pajak hotel dan restoran pada pendapatan asli daerah kabupaten malang, hasil penelitian menunjukkan rasio efektivitas pencapaian target dan realisasi penerimaan pajak hotel dan restoran jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 45 kabupaten malang, tahun 2009-2013 mengalami peningkatan, dan dalam peningkatan tersebut antara target dan realisasi telah mencapai target yg diterapkan. sumena (2014) mengenai analisis efektivitas dan pertumbuhan penerimaan pajak bumi dan bangunan serta kontribusinya terhadap pendapatan daerah di kota manado, hasilnya adalah tingkat efektivitas pajak bumi dan bangunan kota manado cukup efektif karena hampir seluruh tahun dari tahun 2008-2012 tingkat efektivitas mencapai kriteria yang ditetapkan dengan ratarata persentase sebesar 94,87%. kerangka penelitian hasil dari perhitungan tax effort, efektivitas, kontribusi dan pertumbuhan pajak kemudian dapat menggambarkan bagaimana tingkat tax effort, efektivitas, kontribusi dan pertumbuhan pajak kota bengkulu pada tahun 2011-2014 sebagaimana gambar berikut ini : gambar 1. gambaran pajak daerah metode penelitian jenis penelitian ini adalah penelitian deskriptif. penelitian ini juga masuk dalam kelompok penelitian kualitatif. metode deskriptif adalah metode yang digunakan untuk menggambarkan atau menganalisis suatu hasil penelitian tetapi tidak digunakan untuk membuat kesimpulan yang lebih luas. dapat juga dikatakan sebagai sebuah metode yang berusaha mendeskripsikan, menginterpretasikan sesuatu, misalnya kondisi atau hubungan yang ada, pendapat yang berkembang, proses yang sedang berlangsung, akibat atau efek yang terjadi atau tentang kecenderungan yang sedang berlangsung. data penelitian ini adalah data target dan realisasi pendapatan daerah, pendapatan asli daerah, pajak daerah, pdrb, pdrb perkapita atas dasar harga berlaku pada pemerintah kota bengkulu dalam kurun waktu 4 tahun dari tahun 2011 sampai dengan tahun 2014. data diperoleh dari dari dppka kota bengkulu, dan badan pusat statistik kota bengkulu. selanjutnya peneliti juga melakukan wawancara dengan pihak terkait untuk mendapatkan gambaran kondisi yang menyebabkan terjadinya kenaikan, penurunan, dan hal pajak daerah tax effort pajak daerah efektivitas pajak daerah kontibusi pajak daerah pertumbuhan pajak daerah analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 34 lain sehingga memberikan informasi menyeluruh tentang kondisi pajak daerah kota bengkulu. aktivitas dalam analisis data kualitatif dilakukan secara interaktif dan berlangsung secara terus menerus pada setiap tahapan penelitian sehingga sampai tuntas, dan datanya sampai jenuh serta mampu menjawab permasalahan penelitian. aktivitas analisis data dalam penelitian ini adalah pengumpulan data, reduksi data (data reduction), penyajian data (data display), dan simpulan (conclusions: drawing/verifying). untuk menjamin kualitas data, maka sepanjang proses penelitian dan pengolahan data dilakukan pengujian keabsahan data yang meliputi uji kredibilitas data atau kepercayaan terhadap data hasil penelitian kualitatif antara lain dilakukan dengan: 1) perpanjangan pengamatan, 2) meningkatkan ketekunan, 3) triangulasi; dan 4) mengadakan memberchek. hasil dan pembahasan kota bengkulu terdiri dari 9 kecamatan yaitu kecamatan gading cempaka, kampung melayu, muara bengkahulu, ratu agung, ratu samban, selebar, sungai serut, dan teluk segara yang luas keseluruhannya adalah 14.482 ha, dengan jumlah penduduk 360.772 jiwa. secara geografis wilayah kota bengkulu berada antara 102°14’42”-102°22’45" bujur timur dan 3°43’49”-4°01’00” lintang selatan dan terletak antara 3°45"-3°57 dari garis equator atau 2°48" sebelah selatan garis khatulistiwa, dengan luas daratan 14.452 ha. untuk menjawab pertanyaan dari rumusan masalah tentang menganalisi pencapaian tax effort, efektivitas, kontribusi dan pertumbuhan pajak daerah kota bengkulu tahun 20112014, terlebih dahulu penulis harus mengetahui realisasi penerimaan setiap pajak daerah kota bengkulu, target penerimaan masing-masing pajak daerah kota bengkulu, pad serta pdrb kota bengkulu. berikut ini adalah rincian realisasi pajak daerah kota bengkulu : tabel 6 tabel realisasi pajak daerah kota bengkulu pajak daerah kota bengkulu tahun 2011 2012 2013 2014 pajak daerah 22,608,291,563 29,103,378,186.84 32,996,464,000 50,221,044,939 pajak hotel 755,239,732 991,909,161.00 1,418,392,702 4,949,331,525 pajak restoran 3,472,519,314 3,300,751,043.00 3,642,723,126 4,699,925,895.64 pajak hiburan 682,760,750 1,168,684,425.00 876,389,915 1,244,492,577 pajak reklame 1,127,208,650 1,278,666,273.00 1,459,557,384 1,875,741,262 pajak penerangan 14,531,271,837 16,475,423,150.00 18,341,705,692 23,550,818,702 jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 35 sumber : data diolah realisasi pajak daerah kota bengkulu kota bengkulu pada tahun anggaran 2011-2014 menunjukkan adanya peningkatan dari tahun ke tahun kecuali untuk pajak hiburan yang mengalami penurunan di tahun 2013 dan meningkat kembali di tahun 2014. pada tabel diatas bahwa pajak air tanah baru ada pada tahun 2014 dan pajak sarang burung walet baru ada di tahun 2014 di kota bengkulu. selanjutnya untuk target dari pajak kota bengkulu dapat dilihat di tabel berikut ini. tabel 7 tabel target pajak daerah kota bengkulu dari tabel diatas dapat diketahui bahwa target pajak kota bengkulu mengalami peningkatan setiap tahunnya, namun untuk pajak hotel, restoran dan reklame target pajak yang ingin di capai oleh kota bengkulu untuk tahun 2012 tidak mengalami kenaikan atau sama dengan tahun 2011. sama dengan realisasi pajak kota bengkulu untuk pajak air tanah baru ada pada tahun 2014 dan pajak sarang burung walet baru ada di tahun 2012 di kota bengkulu. jalan pajak parkir 201,837,400 357,466,432.00 502,863,477 828,038,752 pajak air tanah 0.00 0.00 0.00 12,013,363 pajak sarang burung walet 0.00 181,824,335.00 120,722,408 85,024,125 pajak daerah kota bengkulu tahun 2011 2012 2013 2014 pajak daerah 24,620,293,800 26,891,593,920 34,543,028,246 51,673,000,000 pajak hotel 1,514,329,920 1,514,329,920 2,090,720,000 5,729,000,000 pajak restoran 4,005,744,000 4,005,744,000 4,605,744,000 5,500,000,000 pajak hiburan 851,265,000 1,000,000,000 1,400,000,000 1,694,000,000 pajak reklame 2,000,000,000 2,000,000,000 2,000,000,000 2,500,000,000 pajak penerangan jalan 12,540,194,880 14,000,000,000 16,700,000,000 22,400,000,000 pajak parkir 332,160,000 371,520,000 450,000,000 600,000,000 pajak air tanah 0 0 0 100,000,000 pajak sarang burung walet 0 500,000,000 300,000,000 150,000,000 sumber : data diolah jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 43 tabel 8 tabel pad dan pdrb tahun 2011-2014 thn pad pdrb 2011 39,318,037,209.63 10,028,754,000,000.90 2012 41,709,552,051.54 11,363,285,000,000.20 2013 55,979,830,260.46 12,834,648,000,000.50 2014 81,754,841,665.45 14,402,876,000,000.40 sumber : dispenda kota bengkulu analisis tax effort pajak kota bengkulu upaya pajak/tax effort menunjukkan perbandingan antara hasil suatu sistem pajak dengan kemampuan bayar pajak suatu daerah. kemampuan bayar pajak suatu daerah lazim diukur dengan produk domestik regional bruto (pdrb). upaya pajak merupakan analisis yang digunakan untuk mengetahui hasil suatu sistem pajak dibandingkan dengan kemampuan bayar pajak daerah yang bersangkutan. pengukur kemampuan bayar pajak yang biasa digunakan adalah pdrb. jika pdrb meningkat maka kemampuan wajib pajak daerah dalam membayar pajak akan meningkat demikian pula sebaliknya. dibawah ini gambaran tentang tax effort penerimaan pajak daerah sebagai berikut : tabel 9 tax effort penerimaan pajak daerah tahun pajak daerah pdrb tax effort 2011 22,608,291,563.00 10,028,754,000,000.90 0.225% 2012 29,103,378,186.84 11,363,285,000,000.20 0.256% 2013 32,996,464,000.00 12,834,648,000,000.50 0.257% 2014 50,221,044,939.00 14,402,876,000,000.40 0.349% dari hasil perhitungan antara realisasi pajak daerah dengan pdrb pada kota bengkulu berdasarkan harga konstanta selama 4 tahun, dapat dilihat bahwa tax effort kota bengkulu mengalami peningkatan setiap tahunnya. peningkatan terbesar terjadi di tahun 2014 karena realisasi pajak daerah untuk tahun 2014 mengalami peningkatan yang signifikan dari 0 0.1 0.2 0.3 0.4 2011 2012 2013 2014 grafik 1 kondisis tax effort penerimaan pajak daerah thn 2011-2014 tax effort analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 44 32,996,464,000.00 menjadi 50,221,044,939.00 dengan peningkatan pdrb yang kecil dibandingkan dengan realisasi pajak daerah pada tahun 2013 dan meningkat sedikit di tahun 2014 dengan tingkat persentase tahun 2013 sebesar 0.257% menjadi 0.349% di tahun 2014. peningkatan ini disebabkan oleh wajib pajak yang mulai sadar untuk membayar pajak dan peningkatan ini juga dipengaruhi oleh pajak penerangan jalan dan pajak restoran yang berperan penting dalam peningkatan pajak daerah karena pemasukan dari kedua pajak tersebut paling besar dibadingkan jenis pajak daerah kota bengkulu yang lainnya. peningkatan ini juga disebabkan oleh pdrb dari kota bengkulu yang meningkat juga setiap tahunnya. karena jika pdrb suatu daerah meningkat maka kemampuan daerah dalam membayar pajak juga akan meningkat, ini berarti bahwa administrasi penerimaan daerah dapat meningkatkan tax effort agar peningkatan pajak meningkat. peningkatan pdrb ini dipengaruhi oleh faktor investasi, sumber daya manusia, pekembangan teknologi dan faktor lainnya. pertumbuhan ekonomi yang tinggi memerlukan modal yang relatif besar yang akan digunakan untuk memperkuat infrastruktur, baik fisik maupun sosial. dana yang dibutuhkan untuk menambah modal tersebut biasa disebut investasi. selain investasi, faktor lain yang memengaruhi pdrb adalah sumber daya manusia. pertumbuhan penduduk yang tinggi bila tidak disertai dengan ketersediaan lapangan pekerjaan akan menyebabkan peningkatan jumlah pengangguran. tenaga kerja adalah modal bagi geraknya roda pembangunan. salah satu faktor yang memengaruhi permintaan tenaga kerja adalah tingkat upah. walaupun terjadi peningkatan setiap tahunnya namun peningkatan ini tidak sebanding dengan tax effort dari pajak daerah karena dilihat dari tabel 4.1 bahwa tax effort kota bengkulu untuk pajak daerah setiap tahunnya dibawah 1% yang berarti rendahnya daya pajak di kota bengkulu mengindikasikan bahwa kemampuan masyarakat membayar pajak (ability to pay) di kota bengkulu selama empat tahun periode pengamatan tergolong sangat rendah. tax effort pajak kota bengkulu masih sangat rendah ini mengakibatkannya terjadinya tekanan fiskal artinya, daerah mengalami peningkatan tekanan fiskal (fiscal stress) dimana daerah dituntut untuk mengoptimalkan setiap potensi maupun kapasitas fiskalnya dalam rangka untuk mengurangi tingkat ketergantungan terhadap pusat. beberapa daerah tergolong sebagai daerah yang beruntung karena memiliki sumber-sumber penerimaan yang potensial, yang dapat dijadikan sumber penerimaan daerah. namun, disisi lain bagi beberapa daerah, otonomi bisa jadi menimbulkan persoalan tersendiri mengingat adanya tuntutan untuk meningkatkan kemandirian daerah. termasuk kota bengkulu yang masih sangat tergantung oleh dana dari pusat. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 45 dari hasil wawancara dengan dppka kota bengkulu, pendapatan kota bengkulu sendiri masih sangat tergantung dengan dana pusat (dana transfer), wajar saja bahwa persentase yang didapat dibawah 1% karena pertumbuhan bengkulu secara keseluruhan tidak ditentukan oleh pad saja bahkan lebih pada dana dari luar daerah, pdrb sendiri tidak bisa dihubungkan dengan pad karena faktor yang menentukan pdrb sendiri berasal dari bangunan swasta, sektor government dan yang terbanyak bukan dari pad. analisis efektivitas pajak kota bengkulu tingkat efektivitas maasing-masing pajak kota bengkulu didapat dengan membandingkan antara realisasi penerimaan pajak dengan target penerimaan pajak. setelah mendapatkan persentase perbandingannya maka dilihat apakah telah memenuhi kriteria keefektifan. bila didapat bahwa pemungutan pajak telah efektif berarti kinerja pemungutan pajak kota bengkulu semakin baik. dalam penelitian ini yang dipertimbangkan dalam menentukan efektifitas hanya pencapaian target. sedangkan untuk tujuan lain, seperti keadilan, ketepatan waktu pembayaran, dan kepastian hukum diabaikan. tabel 10 efektivitas penerimaan pajak daerah tahun realisasi pajak daerah target pajak daerah efektivitas 2011 22,608,291,563.00 24,620,293,800.00 91.83% 2012 29,103,378,186.84 26,891,593,920.00 108.22% 2013 32,996,464,000.00 34,543,028,246.00 95.52% 2014 50,221,044,939.00 51,673,000,000.00 97.19% 80 85 90 95 100 105 110 2011 2012 2013 2014 grafik 2. kondisis efektivitas penerimaan pajak daaerah thn 2011-2014 efektivitas jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 45 dari hasil perhitungan antara realisasi pajak daerah dengan target pajak daerah kota bengkulu selama 4 tahun (2011-2014) dapat dilihat pada tabel 4.5 bahwa terjadi peningkatan dan penurunan dari tahun 2011-2014. pada tahun 2012 peningkatan terjadi akibat munculnya pajak sarang burung walet dan akibat dari realisasi pajak hiburan yang meningkat signifikan dari 682.760.750,00 menjadi 1.168.884.425,00 kemudian pada tahun 2013 efektivitas pajak daerah menurun dari 108, 22% menjadi 95,52% karena realisasi pajak hiburan yang menurun dari 1.168.884.425,00 menjadi 628.760.750,00 dan penurunan dari realisasi pajak sarang burung walet 181.824.335,00 menjadi 120.722.408,00 namun pada tahun 2014 pajak daerah mengalami peningkatan kembali karena seluruh realisasi dan target dari setiap pajak daerah kota bengkulu meningkat dan karena adanya penambahan pajak air tanah sehingga terjadi peningkatan dari 95,52% menjadi 97,19%. kenaikan tingkat efektifitas menunjukkan bahwa kinerja dalam memungut pajak meningkat semakin baik, sebaliknya penurunan tingkat efektifitas menunjukkan bahwa penurunan kinerja dalam pemungutan pajak sehingga target penerimaan pajak daerah tidak sesuai dengan yang direncanakan, penurunan kinerja disebabkan oleh para pegawai yang kurang optimal dalam pemungutan pajak. walaupun terjadi fluktuasi pada tahun 2011-2014 efektivitas pajak daerah berada diatas 80% yang artinya efektivitas untuk pajak daerah sangat berefektivitas, dapat dilihat dari tabel 4.5 bahwa realisasi dari pajak daerah hampir mendekati target. kondisi ini jg menunjukkan bahwa tingkat perkembangan ekonomi kota bengkulu mengalami peningkatan yang cukup berarti bagi peningkatan efektivitas daerah terutama dari jenis pajak daerah. dari hasil wawacara dengan kabid pendapatan 1 di dppka kota bengkulu bahwa kenaikan dan penurunan yang terjadi disebabkan pihak dppka sendiri yang belum mempunyai data yang ril atau dapat dikatakan menejemen pengelola data di dppka belum mengelola secara optimal danpenetapan target hanya berdasarkan historical atau melihat target sebelumnya bukan menggunakan times series sehingga hanya beberapa saja pajak daerah yang telah mencapai target yang ditetapkan dan dari hukum sendiri belum ada sanksi yang sifatnya memaksa. kenaikan sendiri disebabkan karena pertumbuhan ekonomi dan kesadaran dari wajib pajak sendiri. analisis kontribusi pajak kota bengkulu kontribusi adalah sesuatu yang diberikan bersama-sama dengan pihak lain untuk tujuan biaya atau kerugian tertentu atau yang bersama. sehingga, maksud dari kontribusi dalam konteks ini adalah sumbangan yang diberikan oleh pajak daerah dalam pemungutannya di kota bengkulu untuk meningkatkan pendapatan asli daerah (pad) kota bengkulu. jika penerimaan dari pajak daerah sesuai target, maka hasil penerimaan pajak dalam pad tidak analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 46 akan bergantung lagi pada hasil dana perimbangan dan bantuan dari pusat. setelah didapat hasil persentase perbandingannya maka akan dilihat dalam kriteria kontribusi dan dapat disimpulkan apakah setiap pajak memiliki kontribusi dalam menyumbang pendapatan asli daerah atau tidak. tabel 11 kontribusi penerimaan pajak daerah tahun pajak daerah pad kontribusi 2011 22,608,291,563.00 39,318,037,209.63 57.50% 2012 29,103,378,186.84 41,709,552,051.54 69.78% 2013 32,996,464,000.00 55,979,830,260.46 58.94% 2014 50,221,044,939.00 81,754,841,665.45 61.43% dari hasil perhitungan antara realisasi pajak penerangan jalan dengan pad kota bengkulu selama 4 tahun (2011-2014) dapat dilihat pada tabel 4 bahwa terjadi peningkatan dan penurunan kontribusi pada tahun 2011-2014 hal ini disebabkan realisasi tahun berjalan mengalami peningkatan dan penurunan juga seperti kenaikan pada tahun 2012 dari 57,50% menjadi 69,78% atau dari cukup besar menjadi besar dalam kontribusi ke pad, hal ini disebabkan peningkatan realisasi pajak hiburan dan munculnya pajak sarang burung walet kemudian terjadi penurunan pada tahun 2013 sehingga kontribusi yang tadinya besar menjadi cukup besar dair 68,78% menjadi 58,94% hal ini disebabkan penurunan realisasi dari pajak burung walet dan pajak hiburan. walapun tahun 2014 meningkat kembali sebesar 61,43% dan kontribusi yang diberikan terhadap pad besar. peningkatan tersebut dibantu oleh pajak penerangan jalan yang memberikan kontribusi yang cukup besar untuk meningkatkan kontribusi dari pajak daerah karena kontribusi dari pajak penerangan jalan lebih besar dibandingkan dengan jenis pajak 0 20 40 60 80 2011 2012 2013 2014 grafik 3. kontribusi penerimaan pajak daerah tahun 20112014 kontribusi jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 47 daerah yang lainnya. namun pajak daerah sendiri belum mempunyai kontribusi yang besar dalam peningkatan pad ini menunjukkan bahwa kota bengkulu masih tergantung dari dana pusat. dari hasil wawancara yang telah dilakukan kepada kabid pendapatan 1 di dppka sumbangan terbesar dalam peningkatan pad adalah dari dana transfer dan kota bengkulu sendiri masih sangat tergantung dari dana pusat dan wajar saja bahwa pajak daerah kota bengkulu belum memberikan sumbangan yang besar untuk peningkatan pad hal ini disebabkan dari kesadaran wajib pajak yang belum tertib dalam membayar pajak dan akibat dari lemahnya pengelola pajak padahal kota bengkulu sendiri mengalami perkembangan ekonomi setiap tahunnya seharusny hal ini bisa memberikan dampak dan kontribusi yang positif kepada pad. analisis pertumbuhan pajak kota bengkulu pertumbuhan mengukur seberapa besar kemampuan pemerintah daerah dalam mempertahankan dan meningkatkan keberhasilan yang telah dicapai dari periode ke periode berikutnya. dengan diketahuinya pertumbuhan setiap jenis pajak daerah baik target maupun realisasinya maka pemerintah daerah dapat melakukan evaluasi guna menetapkan kebijakan dimasa yang akan datang. tabel 12 laju pertumbuhan penerimaan pajak daerah tahun 𝑋𝑡 𝑋(𝑡−1) 𝑋𝑡 − 𝑋(𝑡−1) pertumbuhan pajak daerah 2012 29,103,378,186.84 22,608,291,563.00 6,495,086,623.84 28.73% 2013 32,996,464,000.00 29,103,378,186.84 3,893,085,813.16 13.38% 2014 50,221,044,939.00 32,996,464,000.00 17,224,580,939.00 52.20% dari hasil perhitungan laju pertumbuhan kota bengkulu selama 4 tahun (2011-2014) dapat dilihat pada tabel 4.7 bahwa terjadi penurununan dari tahun 2012 ke tahun 2013 hal ini 0 50 100 2012 2013 2014 grafik 4. pertumbuhan penerimaan pajak daerah tahun 2012-2014 pertumbuhan analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 48 disebaban menurunnya laju pertumbuhan pajak hiburan, penerangan jalan, parkir dan pajak sarang brng walet yang minus pada tahun 2013 sehingga mengakibatkan pertumbuhan pajak daerah menurun dari 28,73% menjadi 13,38% walaupun pertumbuhan tahun 2012 dan 2013 kurang berhasil. kemudian pada tahun 2014 pajak daerah meningkat dari 13,38% menjadi 52,20% atau dari kurang berhasil menjadi cukup berhasil, hal ini disebabkan perkembangan ekonomi kota bengkulu dan penambahan pajak air tanah sehingga tahun 2014 pertumbuhan pajak daerah meningkat hal ini juga dibantu oleh pajak hotel yang pertumbuhan pajaknya mencapai lebih dari 100% atau sangat berhasil tumbuh pada tahun 2014. peningkatan penerimaan pajak tidak selalu diikuti dengan peningkatan pendapatan pajak daerah secara keseluruhan. hal ini dikarenakan proporsi penerimaan pajak terhadap pendapatan pajak daerah tidak terlalu besar jika dibandingkan dengan komponen pajak daerah lainnya sehingga pergerakan yang terjadi pada penerimaan pajak tidak memberikan pengaruh yang signifikan terhadap pendapatan pajak daerah. ada beberapa faktor yang menyebabkan terjadinya kenaikan penerimaan pajak terhadap pendapatan pajak daerah di kota bengkulu. faktor-faktor tersebut antara lain ditetapkannya suatu kebijakan mengenai penambahan objek pemungutan pajak daerah, adanya kesadaran dari wajib pajak, adanya usaha yang baru buka sehingga mempengaruhi penerimaan pajak. dari hasil wawancara dengan kabid pendapatan 1 di dppka kota bengkulu bahwa pada tahun 2014 ekonomi makro kota bengkulu berkembang sehingga berdampak positif pada pertumbuhan pajak daerah kota bengkulu padahal sebenarnya penerimaan pajak kota bengkulu bisa lebih besar karena masih banyak pajak daerah yang penerimaannya belum optimal disebabkan masyarakat kota bengkulu yang belum menyadari pentingnya membayar pajak sehingga masih ada oknum wajib pajak yang tidak membayar pajak tepat waktu seta kurangnya ketegasan dari pihak pemerintah daerah dalam pemberian sanksi bagi wajib pajak yang tidak membayar pajak tepat waktu, sanksinya sendiri hanya berupa administrasi atau denda sehingga membuat masyaraat malas untuk membayar pajak belum ada sanksi yang memaksa seperti diberhentiannya atau sanksi pidana. dari pengelola pajak sendiri belum secara optimal menarik pajak daerah kota bengkulu. penutup simpulan 1. dari hasil perhitungan antara realisasi pajak daerah dengan pdrb pada kota bengkulu berdasarkan harga konstanta selama 4 tahun, dapat dilihat bahwa tax effort kota bengkulu mengalami peningkatan setiap tahunnya. peningkatan terbesar terjadi di tahun 2014 karena jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 35-52 49 realisasi pajak daerah untuk tahun 2014 mengalami peningkatan yang signifikan dengan peningkatan pdrb yang kecil dibandingkan dengan realisasi pajak daerah pada tahun 2013 dan meningkat sedikit di tahun 2014 dengan tingkat persentase tahun 2013 sebesar 0.257% menjadi 0.349% di tahun 2014. 2. secara umum tingkat efektivitas pajak daerah berada diatas 80% yang artinya efektivitas untuk pajak daerah sangat efektif. dari hasil perhitungan antara realisasi pajak daerah dengan target pajak daerah kota bengkulu terjadi peningkatan dan penurunan dari tahun 2011-2014. peingkatan terjadi karena pajak sarang burung walet dan pajak hiburan yang meningkat signifikan. kemudian tahun 2013 efektivitas pajak daerah menurun dikarenakan realisasi pajak hiburan dan pajak burung walet yang menurun, tetapi pada tahun 2014 pajak daerah mengalami peningkatan kembali karena seluruh realisasi dan target dari setiap pajak daerah kota bengkulu meningkat dan karena adanya penambahan pajak air tanah sehingga terjadi peningkatan. 3. dilihat dari kontribusi pajak daerah selama kurun waktu 2011-2014 mengalami peningkatan dan penurunan. dari hasil perhitungan realisasi pajak kenaikan tersebut disebabkan oleh peningkatan realisasi pajak hiburan dan munculnya pajak sarang burung walet, tetapi terjadi penurunan pada tahun 2013 yang disebabkan oleh penurunan realisasi dari pajak burung walet dan pajak hiburan. 4. dari hasil perhitungan laju pertumbuhan pajak kota bengkulu, terjadi penurununan dari tahun 2012 ke tahun 2013 yang disebabkan menurunnya laju pertumbuhan pajak hiburan, penerangan jalan, parkir dan pajak sarang burung walet yang minus pada tahun 2013 sehingga mengakibatkan pertumbuhan pajak daerah menurun. kemudian pada tahun 2014 pajak daerah meningkat, hal ini disebabkan perkembangan ekonomi kota bengkulu dan penambahan pajak air tanah sehingga tahun 2014 pertumbuhan pajak daerah meningkat hal ini juga dibantu oleh pajak hotel yang pertumbuhan pajaknya mencapai lebih dari 100%. implikasi dan keterbatasan hasil penelitian ini dapat menambah dan mengembangkan wawasan, informasi, pemikiran dan ilmu pengetahuan. hasil penelitian ini membuktikan bahwa diperlukannya upaya lebih untuk meningkatkan pajak kota bengkulu agar kota bengkulu bisa berdiri sendiri dantidak bergantung dari dana luar daerah. hasil penelitian ini diharapkan dapat memberikan masukan kepada dppka kota bengkulu yaitu dalam memberikan gambaran mengenai tax effort, efektivitas, kontribusi dan pertumbuhan pajak daerah kota bengkulu tahun 2011-2014, sehingga sehingga dppka kota bengkulu bisa membuat pertimbangan di masa yang akan data dalam upaya peningkatan pajak daerah dan pad, mempertimbangkan penggunaan sistem analisis tax effort, efektivitas, kontribusi dan pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 50 yang bagus dalam pengelolaan pajak, memberikan sanksi yang tegas bagi yang telat maupun tidak membayar pajak dan untuk petugas pemungut pajak bisa bekerja lebih optimal sehingga realisasi dari seluruh pajak bisa mencapai target sehingga pajak daerah bisa memberikan kontribusi yang lebih kepada pad kota bengkulu. penelitian yang dilakukan oleh penulis hanya menggunakan data selama 4 tahun, yaitu dari tahun 2011-2014 saja hal ini disebabkan dppka yang belum mempunyai data untuk tahun 2015. jenis pajak daerah kota bengkulu yang diteliti sebanyak 8 pajak daerah sedangkan dibengkulu ada 11 pajak daerah ini disebabkan pihak dppka yang tidak memiliki data untuk 3 pajak tersebut yaitu pajak bphtb dan pajak bumi dan bangunan pendesaan dan pengkotaan, pajak mineral bukan logam dan batuan hal ini disebabkan karena dppka kota bengkulu tidak memiliki data tersebut. pada analisis pertumbuhan penelitian ini hanya menghitung dari 2012-2014 saja karena peneliti tidak dapat meperoleh data tahun 2010 sehingga tidak bisa menghitung pertumbuhan pajak tahun 2011, kedepannya untuk menambah tahun pengamatan. penelitian ini hanya melakukan wawancara di dppka, kedepannya untuk memperluas cakupan wawancara untuk kelengkapan data analisis. daftar pustaka amalia, vita 2013. analisis efektivita dan efisiensi pajak daerah dan restribusi daerah terhadap pendapatan asli daerah kota tasikmalaya (studi kasus pada dinas pendapatan kota tasikmalaya. skripsi jurusan akuntasi, universitas siliwangi. andriani, pja. 2010. teori perpajakan. 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pertumbuhan ….. dri asmawanti s, novella elvandari dan baihaqi 52 sumena, polli. 2014. analisis efektivitas dan pertumbuhan penerimaan pajak bumi dan bangunan serta kontribusinya terhadap pendapatan daerah di kota manado. manado: universitas sam ratulangi tony marsyahrul, 2005. pengantar perpajakan, jakarta:granit undang-undang no. 32 tahun 2004 tentang pemerintah daerah. ___________________. no.33 tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan pemerintah daerah. __________________. no. 28. 2009. tentang pajak daerah dan retribusi. _________________. no. 23. 2014. tentang pajak daerah dan retribusi yunanto, lilik. 2010. analisis potensi, upaya pajak, efisiensi, efektivitas dan elastisitas pajak hotel di kabupaten klaten. semarang: universitas sebelas maret. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 87-100 87 the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction tri wulanjayanti 1), darman usman 2) fakultas ekonomi dan bisnis universitas bengkulu triwulanjayanti@gmail.com 1) , darmanusman@gmail.com 2) abstract this study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. the variables on this study was measured by using questionnaire. the sample of this study is personal taxpayer who is running business activities and is registered at the primary tax office of bengkulu. the data used in this study is primary data. the hypothesis of the study is tested by using multiple linear regression analysis with the assistance of spss. the result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction. key words: service quality of electronic taxing system, tax employee competence, and taxpayer satisfaction. pendahuluan pajak merupakan sumber penerimaan terbesar dalam apbn negara yang memegang peranan penting. tanpa pajak, sebagaian besar kegiatan negara sulit untuk dilaksanakan. oleh karena itu, peranan pajak bagi suatu negara menjadi sangat dominan dalam menunjang jalannya roda pemerintahan dan pembiayaan pembangunan negara (pahala, dkk. 2010). beberapa tahun terakhir target penerimaan pajak di indonesia terus mengalami peningkatan, namun realisasi penerimaan pajak masih rendah dan belum mencapai target. hal yang sama juga terjadi di provinsi bengkulu, dimana target penerimaan pajak di bengkulu terus mengalami peningkatan namun realisasi penerimaan pajak masih rendah dan belum mencapai target. tingkat realisasi penerimaan pajak yang masih rendah dan belum tercapainya target penerimaan pajak tersebut dapat disebabkan salah satunya oleh kepuasan wajib pajak yang berdampak pada keinginan wajib pajak dalam melaksanakan kewajibannya untuk membayar pajak. wajib pajak merupakan faktor utama yang menentukan sukses atau tidaknya kegiatan pemungutan dan pengumpulan pajak. oleh karena itu, eksistensi wajib pajak harus mendapatkan tempat yang paling terhormat seperti mendapatakan pelayanan terbaik, kebutuhan akan kemudahan, kenyamanan, dan kepastian hukum harus terjamin. wajib pajak orang pribadi yang melakukan kegiatan usaha melaksanakan perpajakanya dengan sistem pemungutan self assessment dalam sistem ini, wajib pajak orang pribadi yang melakukan kegiatan usaha diberikan kepercayaan menghitung, membayar, melaporkan, dan mempertanggungjawabkan sendiri pajak yang terutang. mailto:triwulanjayanti@gmail.com mailto:darmanusman@gmail.com the effect of service quality of electronic taxing system ……. tri wulanjayanti dan darman usman 88 banyak wajib pajak merasa menemui hambatan dalam proses pelayanan yang di berikan aparatur perpajakan dan sistem perpajakan yang terlalu berbelit-belit dan membutuhkan waktu yang cukup lama. sehingga direktorat jenderal pajak (djp) dibawah naungan departemen keuangan republik indonesia terus melakukan reformasi terhadap kebijakan perpajakan, sistem perpajakan, dan kompetensi pegawai membantu wajib pajak dalam melaksanakan sistem perpajakan tersebut. direktorat jenderal pajak (djp) melakukan terobosan dalam peningkatan kualitas pelayanan melalui teknologi informasi. dengan pengalihan sistem informasi pajak (sip) berdasarkan pendekatan fungsi menjadi sistem administrasi perpajakan terpadu (sapt) yang bersifat desentralisasi artinya di setiap kantor layanan pajak yang dimulai tahun 1994 terus diperbahurui hingga adanya sistem elektronik. sistem elektronik yang diharapkan dapat memberikan kualitas pelayanan yang mudah, cepat, dan efisien (gekonge,2016). kemudahan dalam sistem administrasi perpajakan modern dapat juga diterapkan dalam hal pelayanan administrasi perpajakan. dengan adanya perkembangan teknologi informasi dan dalam rangka meningkatkan pelayanan kepada wajib pajak dan/atau pengusaha kena pajak untuk mendaftarkan diri dan/atau melaporkan kegiatan usahanya melalui jaringan sistem informasi yang terhubung langsung secara online dengan direktorat jenderal pajak melalui sistem e-registration. selain itu, wajib pajak dapat menyampaian spt dalam bentuk digital ke kantor pelayanan pajak (kpp) secara elektronik atau dengan menggunakan media komputer yang dapat di aplikasikan sejak 1 januari 2014. selanjutnya wajib pajak dapat melaporkan surat pemberitahuan (spt) secara online melalui e-filing. setelah itu, wajib pajak dapat melakukan pembayaran elektronik melalui e-billing. e-billing pajak menggantikan sistem pembayaran manual yang menggunakan surat setoran pajak (ssp) sejak tanggal 1 januari 2016 sesuai dengan surat edaran direktorat jenderal pajak nomor se-11/pj/2016. untuk menunjang dan membantu terlaksananya sistem tersebut pegawai pajak di haruskan untuk memiliki kompetensi dalam sistem elektronik yang telah diberlakukan oleh djp. pegawai pajak diharapkan mampu membantu meningkatkan pemahaman wajib pajak dalam menggunakan sistem elektronik perpajakan apabila wajib pajak kesulitan dalam memahami sistem elektronik. kompetensi pegawai pajak merupakan salah satu faktor yang harus dipenuhi kantor pelayanan pajak dalam meningkatkan kualitas pelayanan terhadap wajib pajak. penelitian ini merupakan replikasi dari penelitian sari dan rasmini (2017). adapun alasan utama peneliti mereplikasi penelitian ini adalah ingin membuktikan apakah kualitas pelayanan sistem elektronik perpajakan dan kompetensi pegawai pajak mempengaruhi kepuasan wajib pajak. perbedaan penelitian ini dengan penelitian terdahulu terletak pada sampel penelitian sari dan rasmini (2017) dilakukan pada wajib pajak orang pribadi yang terdaftar di kantor pelayanan pajak pratama denpasar timur sedangkan sampel penelitian ini adalah wajib pajak orang pribadi yang melakukan kegiatan usaha di kota bengkulu dan terdaftar di kantor pelayanan pajak (kpp). alasan peneliti memilih wajib pajak orang pribadi yang melakukan kegiatan usaha karena wajib pajak orang pribadi yang melakukan kegiatan usaha melakukan kegiatan perpajakannya sendiri atau self assessment, berbeda dengan wajib pajak orang pribadi lainnya seperti pegawai negeri sipil (pns) dan pegawai swasta yang kegiatan perpajakannya dilakukan di instansi tempat wajib pajak bekerja. berdasarkan pemaparan latar belakang di atas, penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan sistem elektronik perpajakan terhadap kepuasan wajib pajak dan untuk menguji pengaruh kompetensi pegawai pajak terhadap kepuasan wajib pajak. https://www.online-pajak.com/id/e-billing jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 87-100 89 kerangka teoritis dan hipotesis end user computing satisfaction (eucs) eucs adalah metode untuk mengukur tingkat kepuasan dari pengguna suatu sistem aplikasi dengan membandingkan antara harapan dan kenyataan dari sebuah sistem informasi. definisi eucs menurut doll dan torkzadeh (1988) adalah evaluasi secara keseluruhan dari para pengguna sistem informasi yang berdasarkan pengalaman mereka dalam menggunakan sistem tersebut. alat ukur ini merupakan alat ukur kepuasan pengguna sistem informasi yang dikhususkan pada pengguna akhir dari sistem berbasis komputer. doll dan torkzadeh mengembangkan instrumen eucs yang terdiri dari 12 item dengan membandingkan lingkungan pemrosesan data tradisional dengan lingkungan end user computing , yang meliputi lima komponen: isi (content), akurasi (accuracy), bentuk (format), kemudahan (ease) dan ketepatan waktu (timeliness). kepuasan wajib pajak memberikan kepuasan pada pelanggan adalah cara yang paling baik dalam menghadapi persaingan bisnis. hal ini terjadi pada setiap kantor pelayanan pajak yang berlomba-lomba memberikan pelayanan terbaik yang mereka berikan kepada wajib pajak. menurut adisasmito dan sadjiarto (2013) kepuasan adalah tingkat perasaan seseorang setelah membandingkan kinerja atau hasil yang dirasakan dengan yang diharapkan. apabila kinerja di bawah harapan, maka pelanggan akan merasa kecewa. bila kinerja sesuai dengan harapan, maka pelanggan merasa puas. sedangkan bila kinerja melebihi harapan, maka pelanggan akan merasa sangat puas. harapan konsumen dapat dibentuk oleh pengalaman masa lampau, komentar dari para kerabat serta janji dan informasi pemasaran dan saingannya. kepuasan penggunaan merupakan penilaian menyangkut apakah kinerja suatu sistem informasi itu relatif bagus atau jelek, dan juga apakah sistem informasi yang disajikan cocok atau tidak cocok dengan tujuan pemakainya. secara umum kepuasan pengguna adalah hasil yang dirasakan pengguna mengenai kinerja suatu sistem yang dioperasikan sesuai dengan harapan mereka. pengguna merasa puas apabila harapan mereka terpenuhi. pengguna yang puas cenderung tetap loyal lebih lama dan relatif lebih sering menggunakan. kualitas pelayanan sistem elektronik perpajakan lewis dan beums dalam sari dan rasmini (2017) menyatakan kualitas pelayanan merupakan bentuk pengukuran seberapa baik tingkat pelayanan yang diberikan dalam mencukupi kebutuhan dan keinginan pelanggan (wajib pajak) dan sanggup menyelaraskan dengan harapan pelanggan. kualitas pelayanan merupakan wujud atas kualitas tindakan dalam memberikan rasa nyaman dan puas (satisfaction) terhadap penerimanya (permatasari, 2015). kompetensi pegawai pajak menurut wibowo (2007) menyebutkan bahwa kompetensi adalah suatu kemampuan untuk melaksanakan atau melakukan suatu pekerjaan atau tugas yang dilandasi atas keterampilan dan pengetahuan serta didukung oleh sikap kerja yang dituntut oleh pekerjaan tersebut. kompetensi menunjukkan keterampilan atau pengetahuan yang dicirikan oleh profesionalisme dalam suatu bidang tertentu sebagai sesuatu yang terpenting, sebagai unggulan bidang tertentu, dan pegawai pajak diharapkan memiliki kompetensi yang memadai untuk membantu wajib the effect of service quality of electronic taxing system ……. tri wulanjayanti dan darman usman 90 pajak dalam menyelesaikan kewajiban perpajakannya dengan menggunakan sistem elektronik yang dapat memudahkan wajib pajak. kerangka pemikiran penelitian ini menggunakan 2 (dua) variabel bebas (independen) yaitu kualitas pelayanan sistem elektronik (x1), dan kompetensi pegawai pajak (x2). sedangkan variabel terikatnya (dependen) adalah kepuasan wajib pajak(y). h1 (+) gambar 1 kerangka pemikiran pengembangan hipotesis kualitas pelayanan sistem elektronik perpajakan kualitas pelayanan sistem elektronik perpajakan yang disediakan oleh direktorat jenderal pajak (djp) mampu meringankan dan membantu kewajiban perpajakan wajib pajak. melalui sistem elektronik tersebut wajib pajak akan merasa lebih mudah dan lebih efisien. dengan menggunakan sistem elektronik tersebut wajib pajak tidak perlu menghabiskan waktunya untuk mengunjungi dan mengantri di kantor pajak. oleh karena itu, direktorat jenderal pajak harus menyediakan kualitas pelayanan sistem elektronik perpajakan yang baik. apabila kualitas pelayanan sistem elektronik perpajakan baik atau ditingkatkan, maka dapat meningkatkan kepuasan wajib pajak orang pribadi. sebaliknya, bila terjadi penurunan kualitas pelayanan sistem elektronik, maka berdampak pada menurunnya kepuasan wajib pajak dan itu mengakibatkan turunnya penerimaan pajak itu sendiri. kualitas sistem elektronik perpajakan yang baik akan memberikan kepuasan terhadap wajib pajak, sehingga wajib pajak memiliki keinginan untuk melaksanakan kewajiban perpajakannya. hal ini akan berdampak pada tingkat realisasi penerimaan pajak yang akan meningkatkan sumber penerimaan negara. berdasarkan penjelasan di atas, maka hipotesis yang dapat diajukan ialah: h1: kualitas pelayanan sistem elektronik perpajakan berpengaruh positif terhadap kepuasan wajib pajak orang pribadi kompetensi pegawai pajak dan kepuasan wajib pajak sinaga dan hadiati (2001) mengatakan bahwa kemampuan pegawai pajak terdiri atas pengetahuan (knowledge), ketrampilan (skill), serta perilaku atau sikap (attitude) pegawai pajak yang kompeten dianggap mampu memudahkan, memberikan informasi, dan pengarahan kepada wajib pajak dalam menyelesaikan kewajiban perpajaknnya. pegawai pajak yang dapat membantu wajib pajak yang kesulitan dalam menggunakan sistem elektronik perpajakan dengan melayani wajib pajak secara baik, ramah, dan berkompeten akan membuat wajib pajak merasa senang dan puas, sehingga wajib pajak tidak malas melaksanakan kewajiban perpajakannya. kompetensi pegawai pajak kualitas pelayanan sistem elektronik perpajakan kepuasan wajib pajak jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 87-100 91 oleh karena itu, kompetensi pegawai pajak memiliki peran strategis dalam menciptakan kepuasan wajib pajak. pegawai pajak yang berkompeten mampu menjalankan tugas dan tanggungjawabnya dalam hal membantu wajib pajak memenuhi kewajiban perpajakannya. pelayanan yang baik dari pegawai pajak akan meningkatkan kepuasan bagi wajib pajak, sehingga wajib pajak memiliki keinginan untuk melakukan kewajiban perpajakannya dengan sukarela dan taat. berdasarkan penjelasan dia atas, maka hipotesis yang diajukan ialah: h2 : kompetensi pegawai pajak berpengaruh positif terhadap kepuasan wajib pajak metode penelitian jenis penelitian dan gambaran dari populasi penelitian penelitian ini termasuk dalam jenis penelitian kuantitatif. menurut sugiyono (2013) metode ini disebut metode kuantitatif karena data penelitian berupa angka-angka dan analisis menggunakan statistik. hasil selanjutnya dideskripsikan dalam bentuk analisis yang lebih sempit, sehingga dapat diketahui pengaruh variabel independen terhadap variabel dependen. populasi dalam penelitian ini adalah wajib pajak orang pribadi yang melakukan kegiatan usaha di kota bengkulu dan terdaftar di kantor pelayanan pajak (kpp) pratama kota bengkulu dengan jumlah populasi sebanyak 9.444 wajib pajak. teknik pengambilan sampel penelitian metode pengambilan sampel dalam penelitian ini adalah metode probability sampling dengan menggunakan teknik simple random sampling. menurut sugiyono (2009) simple random sampling adalah suatu teknik sampling melalui pengambilan anggota sample dari populasi yang dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi tersebut. maka calon responden adalah wajib pajak orang pribadi yang melakukan kegiatan usaha di kota bengkulu dan terdaftar di kantor pelayanan pajak (kpp) pratama kota bengkulu. pemilihan sampel dilakukan menggunakan rumus slovin. variabel dependen kepuasan wajib pajak kepuasan wajib pajak dalam penelitian ini adalah kepuasan wajib pajak dalam menggunakan sistem elektronik perpajakan yang telah disediakan oleh direktorat jenderal pajak dan kepuasan wajib pajak terhadap kompetensi pegawai pajak dalam membantu wajib pajak yang kesulitan dalam menggunakan sistem elektronik perpajakan. variabel independen kualitas pelayanan sistem elektronik perpajakan kualitas pelayanan sistem elektronik perpajakan dalam penelitian ini, yakni suatu sistem elektronik yang dipergunakan untuk membantu kelancaran dan kemudahan administrasi dengan memakai teknologi internet. kompetensi pegawai variabel bebas (x2) dalam penelitian ini adalah kompetensi pegawai. kompetensi pegawai dalam penelitian ini adalah kemampuaan pegawai tersebut dalam menjalankan tugas the effect of service quality of electronic taxing system ……. tri wulanjayanti dan darman usman 92 dan tanggung jawab dalam hal membantu wajib pajak dalam menyelesaikan kewajiban perpajakannya dengan baik. statistik deskriptif statistik deskriptif didefinisikan sebagai suatu metode dalam manganalisis data kuantitatif, sehingga diperoleh gambaran yang teratur mengenai suatu kegiatan. ukuran yang digunakan dalam statistik deskriptif antara lain, nilai rata-rata (mean), standar deviasi, maksimum, dan minimum (ghozali, 2013). uji kualitas data uji kualitas data dalam penelitian ini dilakukan pada semua instrumen kuisioner. ada dua konsep untuk mengukur kualitas data, yaitu uji validitas dan uji reliabilitas. uji asumsi klasik uji asumsi klasik dilakukan untuk mengetahui apakah model regresi yang dibuat dapat digunakan sebagai alat pendeteksi yang baik atau tidak. uji asumsi klasik yang akan dilakukan adalah uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. pengujian hipotesis pengujian hipotesis dilakukan dengan analsis regersi linear berganda uji kelayakan model (godness of fit model) uji kelayakan model pada dasarnya menunjukkan apakah model persamaan regresi yang digunakan sudah menunjukkan model yang layak (fit) untuk digunakan dalam pengujian hipotesis. pengambilan keputusan dalam uji ini, yaiu dengan melihat nilai signifikan. uji koefisien determinasi (𝑹𝟐) koefisien determinasi (𝑅2) digunakan untuk mengukur seberapa jauh kemampuan model dalam menerangkan variabel dependen. koefisien determinasi (𝑅2) dinyatakan dalam persentase. nilai koefisien determinasi ini berkisar antara 0,<𝑅2<1. nilai 𝑅2 yang kecil berarti kemampuan variabel-variabel independen dalam menjelaskan variabel dependen amat terbatas, sedangkan nilai yang mendekati 1 berarti kemampuan variabel-variabel independen memberikan hampir semua informasi yang dibutuhkan untuk memprediksi variasi variabel dependen. uji hipotesis uji hipotesis dilihat berdasarkan uji statistik t yang pada dasarnya akan menunujukkan seberapa jauh pengaruh satu variabel penjelas/independen secara individual dalam menerangkan variasi dari variabel dependen. jadi, pengujian dipergunakan untuk mngetahui apakah koefisien regresi variabel independen (kualitas pelayanan sistem elektronik perpajakan dan kompetensi pegawai pajak) hasil estimasi secara individual memiliki pengaruh signifikan terhadap variabel dependen. dilihat dari nilai signifikansi lebih dari α = 0,05, maka hipotesis ditolak. sebaliknya, jika nilai signifikani kurang dari α = 0,05, maka hipotesis diterima (ghozali, 2013). selanjutnya, untuk melihat arah pengaruh maka dilihat dari koefisien regresi. apabila koefisien regresi β1 dan β2 positif > 0 berarti berpengaruh positif dan apabila apabila koefisien regresi β1 dan β2 negatif < 0 berarti berpengaruh negatif. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 87-100 93 hasil dan pembahasan stasistik deskriptif statistik deskriptif dalam penelitian ini dapat dilihat pada tabel 1 di bawah ini. tabel 1 statistik deskriptif variabel penelitian variabel n kisaran teoritis rata-rata teoritis kisaran aktual rata-rata aktual standar deviasi kualitas pelayanan sistem 104 11-55 33 29-53 43,13 3,889 kompetensi pegawai pajak 104 10-50 30 33-45 38,63 2,706 kepuasan wajib pajak 104 11-55 33 33-47 41,67 2,597 sumber: data primer diolah,2017 untuk melihat frekuensi jawaban wajib pajak masing-masing variabel dapat dilihat dari tabel 2 di bawah ini. tabel 2 frekuensi jawaban responden skala likert kualitas pelayanan sistem kompetensi pegawai pajak kepuasan wajib pajak 1 1% 0% 0% 2 2% 0% 0% 3 17% 21% 24% 4 63% 72% 74% 5 17% 7% 2% sumber: data primer diolah, 2017 berdasarkan tabel 1 hasil statistik deskriptif di atas, variabel kualitas pelayanan sistem elektronik perpajakan memiliki nilai rata-rata aktual 43,13 lebih besar dari rata-rata teoritis yaitu 33. hal ini menunjukkan bahwa sebagian besar wajib pajak orang pribadi yang memiliki usaha memberikan nilai 3.9 untuk pertanyaan variabel tersebut. berdasarkan tabel 2 dapat diketahui banyak wajib pajak memilih jawaban pada skala 4. hal ini dapat dilihat bahwa 63% wajib pajak memilih pada skala 4. sehingga dapat disimpulkan rata-rata wajib pajak mempresepsikan bahwa pelayanan sistem elektronik perpajakan berkualitas. sehingga wajib pajak orang pribadi memberikan penilaian bahwa kualitas pelayanan sistem elektronik perpajakan berkualitas. adapun standar deviasi untuk variabel kualitas pelayanan sistem elektronik perpajakan adalah 3,889 lebih rendah dari nilai mean aktual yang menunjukan bahwa jawaban wajib pajak tidak bervariasi atau homogen. variabel kompetensi pegawai pajak memiliki nilai rata-rata aktual sebesar 38,63 lebih besar dari nilai rata-rata teoritis yaitu 30. hal ini menunjukkan sebagian besar wajib pajak orang pribadi yang memiliki usaha memberikan nilai 3.9 untuk pertanyaan variabel tersebut. berdasarkan tabel 2 dapat dilihat bahwa banyak wajib pajak memilih jawaban pada skala 4. hal ini dapat dilihat bahwa 72 % wajib pajak memilih pada skala 4. sehingga dapat disimpulkan the effect of service quality of electronic taxing system ……. tri wulanjayanti dan darman usman 94 rata-rata wajib pajak mempresepsikan bahwa kompetensi pegawai pajak berkompeten. adapun standar deviasi untuk variabel untuk variabel kompetensi pegawai pajak adalah 2,706 lebih rendah dari mean aktual yang menunjukan bahwa jawaban wajib pajak tidak bervariasi atau homogen. variabel kepuasan wajib pajak memiliki nilai rata-rata aktual sebesar 41,67 lebih besar dari nilai rata-rata teoritis yaitu 33. hal ini menunjukkan sebagian besar wajib pajak orang pribadi yang memiliki usaha memberikan nilai 3.8 untuk pertanyaan variabel tersebut. berdasarkan tabel 2 dapat dilihat banyak wajib pajak memilih jawaban pada skala 4. hal ini dapat dilihat bahwa 74% responden memilih pada skala 4. sehingga dapat disimpulkan rata-rata responden mempresepsikan bahwa wajib pajak merasakan puas. adapun standar deviasi untuk variabel kepuasan wajib pajak adalah 2,597lebih rendah dari mean aktual yang menunjukan bahwa jawaban wajib pajak tidak bervariasi atau homogen. hasil uji validitas hasil pengujian validitas ini dapat dilihat pada tabel 3 di bawah ini. tabel 3 hasil pengujian validitas variabel kmo & bartllet’s test keterangan kualitas pelayanan sistem 0,766 valid kompetensi pegawai pajak 0,664 valid kepuasan wajib pajak 0,705 valid sumber: data primer diolah,2017 berdasarkan tabel 3 hasil pengujian validitas dengan analisis faktor, nilai kaiser-meyerolkin msa (kmo-msa) seluruh variabel penelitian lebih besar dari 0,5 dan bartlett’s test of sphericity seluruh variabel pada signifikansi kurang dari 0,05 hasil ini menandakan bahwa faktor pembentuk variabel sudah baik. hasil uji reliabilitas reliabilitas digunakan untuk mengukur apakah jawaban responden terhadap pernyataan dalam kuesioner konsisten atau stabil dari waktu ke waktu. uji reliabilitas pada penelitian ini dilakukan dengan menggunakan uji statistik croncbach’s alpha. kuesioner dikatakan reliabel, jika nilai cronbach’s alphalebih besar dari 0,70 (ghozali, 2013). hasil pengujian reliabilitas pada penelitian ini dapat dilihat pada tabel 4 di bawah ini: tabel 4 hasil pengujian reliabilitas variabel cronbach’s alpha ket kualitas pelayanan sistem 0,713 reliabel kompetensi pegawai pajak 0,716 reliabel kepuasan wajib pajak 0,711 reliabel sumber: data primer diolah,2017 berdasarkan tabel pengujian reliabilitas tabel 4 di atas, dapat dilihat bahwa seluruh variabel yang digunakan dalam penelitian memiliki cronbach’s alpha lebih besar dari 0,70, sehingga dapat disimpulkan bahwa item pernyatan dalam penelitian adalah reliabel. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 87-100 95 hasil uji normalitas uji normalitas dalam penelitian ini menggunakan uji statistik one sample kolmogrovsmirnov test. data dikatakan normal apabila asymp.sig (2-tailed) lebih besar dari 0,05 (ghozali, 2013). hasil pengujian normalitas pada penelitian ini dapat dilihat pada tabel 5 di berikut ini: tabel 5 hasil pengujian normalitas variabel kolmogrov smirnov z sig ket kualitas pelayanan sistem 0,996 0.274 normal kompetensi pegawai pajak 1,105 0,174 normal kepuasan wajib pajak 1,244 0,090 normal sumber: data primer diolah,2017 berdasarkan tabel 5 di atas, terlihat bahwa hasil pengujian normalitas data menunjukkan nilai asymp.sig (2-tailed) lebih besar dari 0,05. dengan demikian, dapat disimpulkan bahwa data yang digunakan dalam penelitian ini berdistribusi normal. hasil uji multikolineritas uji multikolineritas bertujuan untuk menguji apakah model regresi terdapat korelasi antara variabel-variabel bebas (independen). model regresi yang baik seharusnya tidak terjadi korelasi antara variabel bebas. terjadi atau tidak terjadinya multikolineritas dalam model regresi dapat dilihat dari nilai tolerance dan nilai vif. jika nilai tolerance lebih besar dari 0,10 dan nilai vif lebih kecil dari 10, maka dapat disimpulkan bahwa tidak terjadi multikolineritas dalam model regresi (ghozali, 2013). hasil pengujian multikolineritas penelitian ini dapat dilihat pada tabel 6 di bawah ini. tabel 6 hasil uji multikolineritas variabel vif tolerance keterangan kualitas pelayanan sistem 1,037 0,964 bebas multikolineritas kompetensi pegawai pajak 1,037 0,964 bebas multikolineritas sumber: data primer diolah,2017 pada tabel 6 di atas, terlihat bahwa nilai vif variabel independen dalam penelitian ini lebih kecil dari 10 dan nilai tolerance variabel indenpenden dalam penelitian ini lebih besar dari 0,10. dengan demikian dapat disimpulkan bahwa variabel independen dalam penelitian ini bebas dari gejala multikolineritas. hasil uji heteroskedastisitas uji heteroskedastisitas dilakukan untuk menguji apakah dalam sebuah model regresi terjadi ketidaksamaan varians dari residual dari satu pengamatan ke pengamatan yang lain. hasil uji heteroskedastisitas penelitian ini dapat dilihat pada tabel 7 di bawah ini: the effect of service quality of electronic taxing system ……. tri wulanjayanti dan darman usman 96 tabel 7 hasil uji heteroskedastisitas variabel signifikasi keterangan kualitas pelayanan sistem 0,066 bebas heteroskedastisitas kompetensi pegawai pajak 0,899 bebas heteroskedastisitas sumber: data primer diolah,2017 berdasarkan tabel 7 di atas, diketahui bahwa nilai probabilitas (asymp.sig) semua variabel tabel di atas nilainya lebih besar dari 0,05. berdasarkan hasil tersebut, dapat disimpulkan bahwa variabel kualitas pelayanan sistem elektronik perpajakan dan kompetensi pegawai pajak yang digunakan dalam penelitian ini memiliki varian yang homogen (bebas heteroskedastisitas). hasil analisis regresi pengujian hipotesis dalam penelitian ini bertujuan untuk mengetahui apakah variabel kualitas pelayanan sistem elektronik perpajakan dan kompetensi pegawai pajak (variabel independen) berpengaruh terhadap kepuasan wajib pajak (variabel dependen), dan untuk mengetahui apakah model regresi yang digunakan layak atau tidak untuk digunakan pada analisis selanjutnya, dimana kriteria pengambilan keputusan ditentukan dengan menggunakan taraf signifikansi 0,05. hasil output spss terhadap nilai f dan r2dapat dilihat pada tabel 8 di bawah ini: tabel 8 hasil uji regresi linear berganda variabel koefisien t hitung sig. ket konstanta 24,555 6,213 0,000 diterima kualitas pelayanan sistem 0,155 2,504 0,014 diterima kompetensi pegawai pajak 0,270 3,020 0,003 diterima r square 0,158 adj r square 0,141 f 9,465 sig. 0,000 sumber: data primer diolah,2017 berdasarkan tabel 8 diperoleh nilai f sebesar 9,465 dengan signifikan 0,000 lebih kecil dari 0,05. hal ini menunjukkan bahwa model regresi yang digunakan dalam penelitian ini layak. dari tabel 8 juga memperlihatkan nilai koefisien adjusted 𝑅2 sebesar 0,141yang berarti bahwa kepuasan wajib pajak dipengaruhi oleh variabel kualitas pelayanan sistem elektronik perpajakan dan kompetensi pegawai pajak sebesar 14,1 % . sedangkan sisanya 85,9% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. hasil pengujian hipotesis berdasarkan tabel 8 menunjukkan variabel kualitas pelayanan sistem elektronik perpajakan terhadap kepuasan wajib pajakmemberikan hasil perhitungan signifikansi sebesar 0,014 yang lebih kecil dari α = 0,05 dengan nilai koefisien regresi β1sebesar 0,155. hal ini jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 87-100 97 menunjukkan bahwa kualitas pelayanan sistem elektronik perpajakan berpengaruh positif terhadap kepuasan wajib pajak. dengan demikian, hipotesis pertama dalam penelitian ini diterima. berdasarkan tabel 8 menunjukkan variabel kompetensi pegawai pajak terhadap kepuasan wajib pajak memberikan hasil perhitungan signifikan sebesar 0,003 yang lebih kecil dari α = 0,05 dengan nilai koefisien regresi β2sebesar 0,270. hal ini menunjukkan bahwakompetensi pegawai pajak berpengaruh positif terhadap kepuasan wajib pajak. dengan demikian, hipotesis kedua dalam penelitian ini diterima. pembahasan pengaruh kualitas pelayanan sistem elektronik perpajakan terhadap kepuasan wajib pajak. berdasarkan analisis data dan pengujian hipotesis dalam penelitian ini diperoleh kesimpulan bahwa kualitas pelayanan sistem elektronik perpajakan terbukti berpengaruh positif terhadap kepuasan wajib pajak. berdasarkan tabel frekuensi jawaban responden menunjukkan sebagian besar wajib pajak orang pribadi yang memiliki usaha di kota bengkulu memberikan penilaian bahwa kualitas pelayanan sistem elektronik berkualitas. hasil penelitian ini membuktikan kualitas pelayanan sistem elektronik perpajakan dapat membantu wajib pajak menyelesaikan pekerjaannya, mudah dimengerti, sistem elektronik perpajakan tepat waktu dalam penggunaanya, dapat meringankan dan mempercepat waktu bekerja, tersedia fasilitas untuk mengoreksi data atau fungsi help, kesalahan yang terjadi mudah dikoreksi, dapat diakses kapanpun, memberikan jaminan kerahasian data pribadi, data tidak akan hilang apabila terjadi masalah pada sistem elektronik perpajakan. sehingga kualitas pelayanan sistem elektronik yang baik atau ditingkatkan, maka dapat meningkatkan kepuasan wajib pajak orang pribadi di kantor pelayanan pajak pratama bengkulu. sebaliknya, bila terjadi penurunan kualitas pelayanan sistem elektronik perpajakan, maka akan berdampak pada menurunnya kepuasan wajib pajak dan penerimaan pajak itu sendiri. kualitas pelayanan sistem elektronik perpajakan merupakan salah satu cara direktorat jenderal pajak (djp) untuk membantu dan meringankan kewajiban perpajakan agar wajib pajak beranggapan bahwa membayar pajak menyenangkan dan mudah dilakukan. sistem elektronik perpajakan di kpp pratama bengkulu sudah terlaksana mulai dari pendaftaran online (eregistration), pengisian spt online (e-spt), pelaporan pajak online (e-filling) dan pembayaran secara online (e-billing). pelaksanaan pelayanan sistem elektronik perpajakan telah terbukti memberikan kepuasan kepada wajib pajak orang pribadi di kpp pratama bengkulu. bagi wajib pajak yang sibuk dengan berbagai pekerjaan, sistem elektronik perpajakan sangat membantu mereka untuk melakukan kewajiban perpajakannya. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh rasmini dan sari (2017) dan anisha (2015) yang menyampaikan bahwa kualitas pelayanan sistem elektronik memiliki pengaruh positif pada kepuasan wajib pajak orang pribadi. wajib pajak memiliki persepsi bahwa membayar pajak menggunakan sistem elektronik perpajakan mudah dan menyenangkan. pengaruh kompetensi pegawai pajak terhadap kepuasan wajib pajak berdasarkan analisis data dan pengujian hipotesis dalam penelitian ini diperoleh kesimpulan bahwa kualitas pelayanan sistem elektronik perpajakan terbukti berpengaruh positif the effect of service quality of electronic taxing system ……. tri wulanjayanti dan darman usman 98 terhadap kepuasan wajib pajak. berdasarkan tabel frekuensi jawaban responden menunjukkan sebagian besar wajib pajak orang pribadi yang memiliki usaha di kota bengkulu memberikan penilaian bahwa pegawai pajak telah berkompeten. hasil penelitian ini membuktikan apabila, kompetensi pegawai pajak semakin tinggi, maka akan semakin tinggi pula kepuasan yang didapatkan oleh wajib pajak. pegawai pajak yang memiliki kompeten dianggap mengetahui macam-macam sistem elektronik perpajakan, mengetahui tata cara penggunaan sisten elektronik perpajakan, memahami semua aturan yang berkaitan dengan sistem elektronik perpajakan, handal dan berkompeten dalam melaksananakan pekerjannya, dapat mengatasi kendala yang terjadi pada saat pada saat menggunakan sistem elektroik perpajakan, pegawai pajak bersikap sabar, responsive, ramah, sopan dan menunjukkan sikap terbukaterhadap wajib pajak. hasil penelitian ini sejalan dengan penelitian sebelumnya yang dilakukan oleh rasmini dan sari (2017) dan pahala,dkk (2013) menyatakan bahwa kompetensi pegawai pajak berpengaruh positif terhadap kepuasan wajib pajak. dengan hasil kuisioner yang telah dikumpulkan oleh peneliti terlihat bahwa indikator pengetahuan (knowledge) memiliki nilai paling tinggi dengan pernyataan pada kuisioner yaitu pegawai pajak memiliki pengetahuan yang baik dengan membantu wajib pajak orang pribadi yang kesulitan saat melakukan kewajiban perpajakannya. hal tersebut menjelaskan bahwa apabila kompetensi pegawai pajak baik atau ditingkatkan, maka dapat meningkatkan kepuasan wajib pajak. sebaliknya, bila terjadi penurunan kualitas pelayanan sistem elektronik perpajakan, maka akan berdampak pada menurunnya kepuasan wajib pajak dan penerimaan pajak itu sendiri. penutup simpulan berdasarkan hasil analisis data dan pembahasan dapat disimpulkan beberapa kesimpulan, yakni: (1) kualitas pelayanan sistem elektronik perpajakan terbukti berpengaruh positif terhadap kepuasan wajib pajak. hal ini membuktikan bahwa semakin berkualitas pelayanan sistem elektronik perpajakan maka semakin tinggi tingkat kepuasan bagi wajib pajak; (2) kompetensi pegawai pajak terbukti berpengaruh positif terhadap kepuasan wajib pajak. hal ini membuktikan semakin tinggi kompetensi pegawai pajak maka semakin tinggi tingkat kepuasan bagi wajib pajak. berdasarkan hasil penelitian, pembahasan dan kesimpulan di atas, serta pertimbangan masih adanya keterbatasan dalam penelitian ini, maka penelitian selanjutnya dapat mempertimbangkan saran-saran berikut; (1) bagi penelitian mendatang diharpakan dan disarankan untuk menggunakan kuesioner yang bersifat terbuka, sehingga para responden dapat menyalurkan pendapat mereka secara bebas selain dari kuesioner bersifat tertutup; (2) bagi penelitian mendatang diharapkan dan disarankan untuk memperhatikan pertanyaan-pertanyaan yang akan diajukan kepada responden. daftar pustaka adisasmito , stefan purnomo dan arja sadjiarto 2013. analisis kepuasan wajib pajak atas layanan kantor pelayanan pajak pratama di 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http://www.kemenkeu.go.id/ jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 157 172 157 hubungan struktur modal, kinerja perusahaan dan harga saham pada perusahaan property dan real estate yang listed di bursa efek indonesia tendian afriano1, nikmah2. tendianafriano@gmail.com1, nikmahbmb@gmail.com2. fakultas ekonomi dan bisnis universitas bengkulu abstract the purpose of this research was to examine the influence of direct capital structure towards the company's performance and stock price and test the influence of indirect capital structure towards the price of the stock on the company's financial performance through property and real estate were listed on the indonesia stock exchange in 20092014. this research uses the partial least square approach (pls). the sample consisted of 38 companies research property and real estate registered in bei in 2009 until 2014. sampling done by the method of purposive sampling. the results of this research are proving there is a direct positive influence on performance of capital structure of the company, a positive performance against direct influence stock prices and indirectly influence modal structure against the stock price through the company's performance, but this research did not manage to prove direct influence the structure of the capital against the stock price. the results obtained in the research contributes important for firms in the capital structure decision making optmal. key words: capital structure, company performance, stock price pendahuluan latar belakang salah satu bentuk investasi di pasar modal yang banyak diminati oleh investor adalah investasi saham. harga saham perusahaan di pasar modal pada saat tertentu ditentukan oleh pelaku pasar dan ditentukan oleh permintaan dan penawaran saham yang bersangkutan jogiyanto (2013). keputusan investor untuk membeli atau menjual saham suatu perusahaan dipengaruhi oleh informasi yang didapat oleh investor tersebut. salah satu informasi yang menjadi pertimbangan bagi investor adalah resiko perusahaan. perusahaan yang struktur modalnya lebih banyak menggunakan hutang memiliki tingkat resiko perusahaan yang relatif tinggi (sudaryanti dalam rohmah, 2013). tingkat resiko perusahaan yang tinggi cenderung tidak diminati oleh investor dan dapat akan menyebabkan turunnya harga saham suatu perusahaan. struktur modal perusahaan merupakan komposisi hutang dengan ekuitas (nugroho, 2006 dalam kesuma, 2009). margaretha dan ramadhan (2010) menyatakan struktur modal suatu perusahaan merupakan gabungan modal sendiri dan hutang perusahaan. manajer keuangan dituntut untuk dapat menentukan bagaimana struktur modal yang dianggap paling optimal bagi perusahaan. struktur modal yang optimal bagi suatu perusahaan adalah struktur modal yang berada pada keseimbangan antara risiko dan pengembalian serta dapat memaksimumkan harga saham (brigham dan houston, 2001). hal tersebut mengindikasikan bahwa penentuan struktur modal yang dilakukan oleh perusahaan akan berpengaruh terhadap harga saham perusahaan. beberapa peneliti sebelumnya telah melakukan penelitian tentang pengaruh struktur modal terhadap harga saham. hasil penelitian yang dilakukan oleh muhammad (2006), sumiati (2007), buigut et al (2013), radevic et al (2013), ircham dkk (20140, manik (2014), dan binangkit dan raharjo (2014) membuktikan bahwa struktur modal berpengaruh signifikan terhadap harga saham. sedangkan hasil penelitian subiantoro dan andreani (2003), kesuma (2009) dan liwang (2011) membuktikan bahwa struktur modal berpengaruh tidak signifikan terhadap harga saham. mailto:nikmahbmb@gmail.com pengaruh struktur modal, kinerja perusahaan dan harga saham….. tendian afriano dan nikmah 158 selain mempertimbangkan struktur modal perusahaan, informasi lainnya yang dilihat oleh investor sebelum membeli saham suatu perusahaan adalah mengenai kinerja perusahaan. menurut helfert (1996) dalam nuswandari (2009), kinerja perusahaan adalah suatu tampilan keadaan secara utuh atas perusahaan selama periode waktu tertentu yang merupakan hasil atau prestasi yang dipengaruhi oleh kegiatan operasional perusahaan dalam memanfaatkan sumber-sumber daya yang dimiliki. kinerja bisa dilihat dari dua pandangan yaitu keuangan dan organisasional. pengukuran kinerja tergantung pada informasi yang diberikan pada sistem pengukuran dan instrumen yang digunakan (budiarso, 2014). dengan melakukan analisis terhadap kinerja perusahaan, maka investor dapat menilai prospek perusahaan dimasa mendatang. apabila kinerja perusahaan dinilai baik maka saham perusahaan tersebut akan diminati oleh investor dan harganya akan meningkat, namun jika kinerja perusahaan dinilai buruk maka investor tidak akan mau berinvestasi di perusahaan tersebut karena dianggap berisiko dan akhirnya akan menurunkan harga saham perusahaan tersebut (kurnia, 2013). beberapa peneliti sebelumnya telah meneliti tentang pengaruh kinerja perusahaan terhadap harga saham. penelitian idra (2009), zuliarni (2012), primayanti (2013), adha dan dewi (2014), dan aditya (2014) membuktikan bahwa kinerja perusahaan berpengaruh terhadap harga saham. sedangkan penelitian yang dilakukan oleh megarini (2003) membuktikan hasil yang berbeda yaitu kinerja perusahaan tidak berpengaruh terhadap harga saham. keputusan manajemen perusahaan dalam memilih struktur modal bagi perusahaan pada akhirnya akan berpengaruh terhadap kinerja perusahaan. pengaruh tersebut timbul akibat perusahaan bergantung pada modal sendiri dan hutang sebagai sumber pendanaan untuk melakukan kegiatan operasi perusahaan. semakin optimal struktur modal yang disusun oleh manajemen, maka kemungkinan semakin baik pula kinerja perusahaan. struktur modal perusahaan merupakan kunci perbaikan produktivitas dan kinerja perusahaan. para manager keuangan sering menghadapi kesulitan dalam menentukan bagaimana struktur modal yang optimal bagi perusahaan. manager keuangan dalam memutuskan untuk menggunakan modal sendiri atau hutang harus melakukan beberapa perhitungan. penggunaan modal sendiri atau hutang akan memberikan dampak tertentu bagi perusahaan. menurut supianto dkk (2013), salah satu alternatif yang perlu dipertimbangkan untuk mencapai keuntungan yang diharapkan adalah seberapa besar penggunaan hutang sebagai sumber pendanaan bagi perusahaan yang digunakan untuk meningkatkan kinerja perusahaan. penelitian yang dilakukan oleh gleason (2000), anggraeni (2006), zeitun dan tian (2007), iavorskyi (2013), nugraha (2013), binangkit dan raharjo (2014), budiarso (2014), dan twairesh (2014) membuktikan bahwa struktur modal berpengaruh signifikan terhadap kinerja perusahaan. sedangkan penelitian lainnya yang dilakukan oleh ebaid (2009), dan fachrudin (2011) membuktikan hasil yang sebaliknya yaitu bahwa struktur modal tidak berpengaruh signifikan terhadap kinerja perusahaan. adanya ketidakkonsistenan hasil penelitian-penelitian terdahulu menjadi salah satu yang memotivasi peneliti untuk meneliti kembali hubungan struktur modal, harga saham dan kinerja perusahaan. penelitian ini bertujuan untuk membuktikan secara empiris apakah terdapat pengaruh langsung dan tidak langsung antara struktur modal, harga saham dan kinerja perusahaan. penelitian ini mengacu kepada penelitian yang dilakukan oleh binangkit dan raharjo (2014) dengan perbedaan penelitian terletak pada proksi yang digunakan untuk merefleksikan kinerja perusahaan, objek penelitian, pengujian hipotesis yang digunakan dan metode analisis data yang digunakan. pada penelitian ini variabel yang digunakan untuk merefleksikan struktur modal terdiri dari: debt to asset ratio (dar), debt to equity ratio (der), dan equity to asset ratio (ear), kemudian variabel yang digunakan untuk merefleksikan kinerja perusahaan menggunakan return on equity (roe), dan untuk harga saham menggunakan harga penutupan perdagangan pada akhir tahun. objek yang diteliti pada penelitian ini adalah perusahaan property dan real estate yang listed di bursa efek indonesia. metode analisis data dan pengujian pada penelitian ini menggunakan bantuan software smartpls 3. jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 157 172 159 berdasarkan latar belakang yang telah dikemukakan sebelumnya, maka rumusan masalah dalam penelitian ini adalah : 1. apakah struktur modal berpengaruh terhadap harga saham. 2. apakah struktur modal berpengaruh terhadap kinerja perusahaan. 3. apakah kinerja perusahaan berpengaruh terhadap harga saham. 4. apakah struktur modal berpengaruh terhadap harga saham melalui kinerja perusahaan. kerangka teoritis dan hipotesis teori struktur modal weston dan copeland (1992) dalam kesuma (2009), mendefinisikan struktur modal sebagai pembiayaan permanen yang terdiri dari hutang jangka panjang, saham preferen, dan modal pemegang saham. margaretha dan ramdhan (2010) menyatakan struktur modal suatu perusahaan merupakan gabungan modal sendiri dan hutang perusahaan. sedangkan brealey dan myers (2000) menyatakan bahwa struktur modal yang digunakan perusahaan digambarkan dengan memperbandingkan antara hutang jangka panjang (long term debt) dengan jumlah modal sendiri (saham) yang digunakan perusahaan. teori struktur modal menjelaskan pengaruh perubahan struktur modal terhadap nilai perusahaan yang direfleksikan dengan harga saham perusahaan. struktur modal optimal adalah struktur modal yang dapat memaksimumkan nilai perusahaan (napa i. awat dan muljadi, 1995 dalam kesuma, 2009). teori mengenai struktur modal telah banyak dikemukakan oleh para peneliti, diantaranya adalah teori struktur modal modigliani miller (mm) dan trade-off theories. teori modigliani dan miller dikemukakan oleh modigliani dan miller (1958) menyatakan struktur modal yang digunakan perusahaan tidak akan mempengaruhi nilai perusahaan dengan asumsi pasar modal sempurna dan tidak adanya pajak,. pada tahun 1963 modigliani miller memasukkan faktor pajak ke dalam teorinya dan modigliani dan miller (1963) menyatakan bahwa dengan asumsi adanya pajak, maka penggunaan hutang dalam struktur modal akan meningkatkan nilai perusahaan karena biaya bunga hutang dapat mengurangi biaya pajak. trade-off theories diungkapkan oleh myers (2001), perusahaan akan berhutang sampai pada tingkat hutang tertentu, dimana penghematan pajak (tax shields) dari tambahan hutang sama dengan biaya kesulitan keuangan (financial distress). maksud dari trade-off theories ini yaitu adalah menyeimbangkan manfaat dan pengorbanan yang timbul sebagai akibat penggunaan hutang. perusahaan-perusahaan dengan tingkat profitabilitas yang tinggi akan berusaha mengurangi pajaknya dengan cara meningkatkan rasio hutangnya, sehingga tambahan hutang tersebut akan mengurangi pajak (myers, 2001). kinerja perusahaan kinerja perusahaan memperlihatkan bagaimana kemampuan perusahaan dalam menghasilkan keuntungan dengan memanfaatkan aset, ekuitas, maupun hutang yang dimiliki perusahaan. menurut helfert (1996) dalam nuswandari (2009), kinerja perusahaan adalah hasil dari banyak keputusan individual yang dibuat secara terus menerus oleh manajemen sehingga kinerja perusahaan merupakan indikator dari baik buruknya pengambilan keputusan yang dilakukan oleh manajemen. kinerja merupakan masalah penting bagi setiap perusahaan sehingga perlu mendapat perhatian sama seperti risiko yang terdapat dalam operasional, strategis, dan masalah keuangan. kinerja yang baik merupakan aset bagi perusahaan sebaliknya, kinerja yang buruk adalah beban bagi perusahaan (binangkit dan raharjo, 2014). kinerja bisa dilihat dari dua pandangan yaitu keuangan dan organisasional. pengukuran kinerja tergantung pada informasi yang diberikan pada sistem pengukuran dan instrument yang digunakan (budiarso, 2014). penilaian kinerja keuangan merupakan salah satu cara yang dapat dilakukan oleh pihak manajemen agar dapat memenuhi kewajibannya pengaruh struktur modal, kinerja perusahaan dan harga saham….. tendian afriano dan nikmah 160 terhadap para penyandang dana dan juga untuk mencapai tujuan yang telah ditetapkan oleh perusahaan. harga saham harga saham adalah sejumlah nilai dalam mata uang rupiah yang terbentuk berdasarkan penjumpaan penawaran jual dan permintaaan beli saham yang dilakukan oleh anggota bursa efek di bursa (idx.co.id). harga pasar saham juga merefleksikan nilai dari perusahaan. semakin tinggi nilai dari harga pasar saham suatu perusahaan, maka investor akan tertarik untuk menjual sahamnya. menurut jogiyanto (2013), nilai pasar saham merupakan harga dari saham di pasar bursa pada saat tertentu yang ditentukan oleh pelaku pasar. harga pasar disebabkan oleh harga jual dari investor yang satu dengan investor yang lain. harga ini terjadi setelah saham tersebut dicatatkan di bursa efek. transaksi disini tidak lagi melibatkan emiten dan penjamin emisi. harga inilah yang disebut sebagai harga di pasar sekunder dan merupakan harga yang benar-benar mewakili harga perusahaan penerbitnya, karena pada transaksi di pasar sekunder, kecil sekali terjadi negosiasi harga antara investor dengan perusahaan penerbit. pengaruh struktur modal terhadap harga saham struktur modal suatu perusahaan merupakan gabungan modal sendiri dan hutang perusahaan (margaretha dan ramdhan, 2010). perusahaan yang struktur modalnya lebih banyak menggunakan hutang memiliki tingkat resiko perusahaan yang relatif tinggi (sudaryanti dalam rohmah, 2013). tingkat resiko perusahaan yang tinggi cenderung tidak diminati oleh investor. akibatnya akan menyebakan turunnya harga saham perusahaan. hasil penelitian yang dilakukan muhammad (2006) membuktikan bahwa variabel debt to asset ratio (dar), long-term debt to asset ratio (ldar), debt to equity ratio (der), dan equity to asset ratio (ear) secara bersama-sama berpengaruh signifikan terhadap harga saham. penelitian yang dilakukan sumiati (2007), membuktikan bahwa variabel struktur modal debt to equity ratio (der), long-term debt to equity ratio (lder) dan long-term debt to asset ratio (ldar) secara bersama – sama berpengaruh signifikan terhadap perubahan harga saham. hasil penelitian yang dilakukan oleh buigut et al (2013) membuktikan bahwa variabel debt, equity, dan gearing ratio berpengaruh signifikan terhadap harga saham. hasil penelitian yang dilakukan oleh radevic et al (2013) membuktikan bahwa struktur modal berpengaruh terhadap harga saham. hasil penelitian yang telah dilakukan oleh ircham dkk (2014) membuktikan bahwa rasio profitabilitas yang diproksikan melalui roe dan eps serta struktur modal yang diproksikan melalui dar dan der secara simultan memiliki pengaruh signifikan terhadap harga saham. selanjutnya penelitian oleh manik (2014) menyatakan bahwan struktur modal melalui proksi debt to equity ratio (der) secara langsung berpengaruh signifikan terhadap harga saham. hasil penelitian binangkit dan raharjo (2014), menujukkan dar berpengaruh langsung negatif namun tidak signifikan terhadap harga saham, der berpengaruh langsung positif dan signifikan terhadap harga saham, dan ear berpengaruh langsung positif dan signifikan terhadap harga saham. berdasarkan penjelasan dan hasil penelitian sebelumnya, maka hipotesis yang dinyatakan dalam penelitian ini yaitu : h1 : struktur modal berpengaruh terhadap harga saham pengaruh struktur modal terhadap kinerja perusahaan keputusan manajemen perusahaan dalam memilh struktur modal bagi perusahaan akan berpengaruh terhadap kinerja perusahaan. pengaruh tersebut timbul akibat perusahaan bergantung pada modal sendiri dan hutang sebagai sumber pendanaan untuk melakukan kegiatan operasi perusahaan. jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 157 172 161 semakin optimal struktur modal yang disusun oleh manajemen, maka kemungkinan semakin baik pula kinerja perusahaan. hasil penelitian yang dilakukan oleh gleason (2000), yian dan zeitun (2007) dan budiarso (2014) membuktikan bahwa struktur modal berpengaruh terhadap kinerja perusahaan. anggraeni (2006) dalam penelitiannya membuktikan bahwa struktur modal (debt to equity ratio) berpengaruh positif signifikan terhadap kinerja perusahaan (return on equity). kemudian iavorskyi (2013) membuktikan bahwa struktur modal yang diproksikan oleh leverage berpengaruh negatif signifikan terhadap kinerja perusahaan yang diproksikan oleh roa, ebit, dan tfp. nugraha (2013) dalam penelitiannya menyatakan bahwa secara simultan struktur modal (dar, der, dan lder) mempunyai pengaruh yang signifikan terhadap kinerja perusahaan (eva). hasil penelitian yang didapat oleh binangkit dan raharjo (2014) adalah dar dan der berpengaruh positif dan signifikan terhadap kinerja perusahaan dan ear berpengaruh negatif namun tidak signifikan terhadap kinerja perusahaan. hasil penelitian yang dilakukan twairesh (2014) membuktikan bahwa std (short-term debt), ltd (long-term debt) dan td (total debt) yang digunakan sebagai proksi dari struktur modal berpengaruh signifikan terhadap roa (return on asset) yang memproksikan kinerja perusahaan. berdasarkan penjelasan dan hasil penelitian sebelumnya yang telah dijelaskan diatas, maka hipotesis yang dapat dibuat yaitu : h2 : struktur modal berpengaruh terhadap kinerja perusahaan pengaruh kinerja perusahaan terhadap harga saham menurut helfert (1996) dalam nuswandari (2009), kinerja perusahaan adalah suatu tampilan keadaan secara utuh atas perusahaan selama periode waktu tertentu yang merupakan hasil atau prestasi yang dipengaruhi oleh kegiatan operasional perusahaan dalam memanfaatkan sumbersumber daya yang dimiliki. dengan melakukan analisis terhadap kinerja perusahaan, maka investor dapat menilai prospek perusahaan dimasa mendatang. apabila kinerja perusahaan dinilai baik maka saham perusahaan tersebut akan diminati oleh investor dan harganya akan meningkat (kurnia, 2013). dengan kata lain, kinerja perusahaan memiliki pengaruh terhadap harga saham perusahaan. penelitian yang dilakukan idra (2009) membuktikan bahwa kinerja perusahaan berpengaruh signifikan terhadap harga saham. selanjutnya penelitian zuliarni (2012) membuktikan bahwa roa, per dan dpr yang merupakan variabel yang digunakan untuk mengukur kinerja keuangan perusahaan secara bersama-sama berpengaruh terhadap harga saham. penelitian lainnya yang dilakukan oleh primayanti (2013) membuktikan bahwa variabel eps, per, dps, der, dan roi yang merefleksikan kinerja keuangan perusahaan berpengaruh secara bersama-sama terhadap variabel harga saham. adha dan dewi (2014) dalam penelitiannya membuktikan bahwa kinerja keuangan terdiri dari indikator valid yakni npm, roi, roe, dan eps, berpengaruh positif terhadap harga saham. penelitian aditya (2014) membuktikan bahwa variabel return on asset, earning per share dan price earning ratio secara bersama-sama bepengaruh signifikan terhadap harga saham. variabel return on asset, earning per share dan price earning ratio merefleksikan kinerja keuangan perusahaan. berdasarkan hal tersebut maka hipotesis ketiga dalam penelitian ini yaitu : h3 : kinerja perusahaan berpengaruh terhadap harga saham pengaruh tidak langsung struktur modal terhadap harga saham terdapat beberapa penelitian yang menguji tentang pengaruh tidak langsung struktur modal terhadap harga saham. penelitian yang menguji tentang pengaruh tidak langsung struktur modal terhadap harga saham diantaranya telah dilakukan oleh asaala dkk (2014), hamidi (2014), dan binangkit dan raharjo (2014). asaala dkk (2014) menguji tentang pengaruh struktur modal terhadap nilai perusahaan dengan return on asset sebagai variabel intervening. pada penelitian tersebut indikator yang digunakan pengaruh struktur modal, kinerja perusahaan dan harga saham….. tendian afriano dan nikmah 162 dalam mengukur struktur modal yaitu dengan menggunakan debt to equity ratio (der) dan nilai perusahaan diukur dengan menggunakan price book value (pbv). hasil penelitian yang dilakukan oleh asaala dkk (2014) menyatakan bahwa debt to equity ratio (der) secara tidak langsung berpengaruh negatif terhadap harga saham melalui roa perusahaan. hamidy (2014) menguji tentang pengaruh struktur modal terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. hasil penelitian hamidy (2014) menunjukkan bahwa hutang dapat meningkatkan harga saham apabila utang tersebut dapat terlebih dahulu meningkatkan pendapatan bersih perusahaan yang berdampak pada naiknya nilai profitabilitas perusahaan. hasil penelitian hamidy (2014) juga menyatakan bahwa struktur modal (debt to equity ratio) berpengaruh tidak langsung terhadap nilai perusahaan (price book value) dengan profitabilitas (return on equity ratio) sebagai variabel intervening. penelitian binangkit dan raharjo (2014) tentang pengaruh tidak langsung struktur modal terhadap harga saham dengan kinerja perusahaan yang diukur dengan return on asset ratio (roa) sebagai variabel intervening. hasil penelitiannya membuktikan debt to asset ratio (dar) berpengaruh tidak langsung positif terhadap harga saham. debt to equity ratio (der) berpengaruh tidak langsung positif terhadap harga saham dan equity to asset ratio berpengaruh tidak langsung negatif terhadap harga saham. berdasarkan hal tersebut maka hipotesis keempat dalam penelitian ini adalah : h4 : struktur modal berpengaruh terhadap harga saham melalui kinerja perusahaan metode penelitian populasi dan sampel penelitian populasi dan sampel penelitian ini 38 perusahaan property dan real estate yang listed di bursa efek indonesia periode 2009 s/d 2014 yang memenuhi kriteria berikut: (1) perusahaan-perusahaan property dan real estate yang sahamnya aktif diperdagangkan di bei selama periode penelitian, (2) perusahaan-perusahaan tersebut secara aktif mempublikasikan laporan keuangan berturut-turut selama periode penelitian. (3) tedapat data yang dibutuhkan di dalam laporan keuangan yang dipublikasikan oleh perusahaan property dan real estate yang listed di bursa efek indonesia (4) laporan keuangan perusahaan menggunakan mata uang rupiah. definisi operasional dan pengukuran variabel 1. harga saham harga saham didefinisikan sebagai persepsi investor terhadap tingkat keberhasilan perusahaan dalam mengelola sumber daya pada tahun tersebut. harga saham diukur dengan harga penutupan perdagangan saham pada akhir tahun. 2. struktur modal struktur modal adalah pembiayaan permanen yang terdiri dari hutang jangka panjang, saham preferen, dan modal saham (weston dan copeland, 1999) dalam kesuma, 2009). pada penelitian ini, struktur modal menggunakan 3 indikator yaitu dar ( debt to asset ratio), der (debt to equity ratio), dan ear ( equity to asset ratio). jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 157 172 163 a. debt to aset ratio rasio ini digunakan untuk melihat seberapa besar asset yang dimiliki perusahaan yang dibiayai dengan menggunakan hutang. rumus untuk menghitung rasio ini adalah: debt to asset ratio = b. debt to equity ratio rasio ini digunakan untuk mengetahui perbandingan antara total hutang dengan total ekuitas. rumus untuk menghitung rasio ini adalah : debt to equity ratio = c. equity to asset ratio rasio ini digunakan untuk mengetahui seberapa besar aset yang dimiliki perusahaan yang dibiayai dengan ekuitas. rumus untuk menghitung rasio ini adalah: equity to asset ratio = 3. kinerja perusahaan kinerja perusahaan merupakan sesuatu yang dihasilkan oleh suatu perusahaan dalam periode tertentu dengan mengacu pada standar yang ditetapkan yang diukur dengan roe. return on equity = metode analisis data metode analisis data dalam pelitian menggunakan pendekatan partial least square (pls). analisa model struktural pada pls dilakukan dengan tiga tahap yaitu pertama analisa outer model, kedua analisa inner model dan ketiga pengujian hipotesis (hussein, 2015). analisa outer model digunakan untuk mengetahui validitas konstruk dan reliabilitas instrumen yang digunakan dalam penelitian. pengujian validitas konstruk terdiri atas validitas konvergen (convergent validity) dan validitas diskriminan (discriminant validity). sedangkan pengujian reliabilitas menggunakan 2 metode yaitu composite reliability dan cronbach’s alpha. analisis inner model atau analisis struktural model dilakukan untuk memastikan apakah model struktural yang dibangun robust (kuat) dan akurat. evaluasi inner model dapat dilihat dari beberapa indikator yaitu koefisien determinasi (r2) dan predictive relevance (q2)-. nilai r2 digunakan untuk mengukur tingkat variasi perubahan variabel independen terhadap variabel dependen. semakin tinggi nilai r2 maka semakin baik model prediksi dari model penelitian yang diajukannamun, nilai q2 digunakan untuk melihat pengaruh relatif model struktural terhadap pengukuran observasi untuk variabel tergantung laten (variabel laten endogenous) (sarwono, 2014). nilai q2 > 0 menunjukkan bukti bahwa nilai – nilai yang diobservasi sudah direkonstruksi dengan baik dengan demikian model mempunyai relevansi prediktif. sedangkan nilai q2 < 0 menunjukkan tidak adanya relevansi prediktif. pengujian hipotesis dengan melihat dari nilai t-statistik dan nilai probabilitas (hussein, 2015). untuk dapat menerima hipotesis yang diajukan maka nilai p value harus lebih kecil dari 0,05. hasil dan pembahasan hasil analisis outer model uji outer model sendiri digunakan untuk menguji validitas konstruk dan reliabilitas instrumen (abdillah dan jogiyanto, 2015). hasil uji validitas konstruk validitas konstruk menunjukan seberapa baik hasil yang diperoleh dari penggunaan suatu pengukuran sesuai teori-teori yang digunakan untuk mendefinisikan suatu konstruk (hartono, 2008 pengaruh struktur modal, kinerja perusahaan dan harga saham….. tendian afriano dan nikmah 164 dalam abdillah dan jogiyanto, 2015). uji validitas konstruk terdiri atas validitas konvergen (convergent validity) dan validitas diskriminan (discriminant validity). convergen validity uji convergen validity dalam pls dengan indikator reflektif dinilai berdasarkan loading factor indikator-indikator yang mengukur konstruk tersebut (abdillah dan jogiyanto, 2015). nilai loading factor yang diharapkan yaitu > 0,7. gambar 1 hasil pls algorithm model awal pada gambar 1 terlihat bahwa ear memiliki nilai loading faktor di bawah 0,7 yaitu sebesar (0,978). oleh karena itu, indikator ear harus dihapus dari model. setelah indikator ear dikeluarkan dari model maka hasil pls algorithm model menjadi seperti terlihat pada gambar 5.2 pada gambar 2 terlihat bahwa setelah indikator ear dikeluarkan dari model tidak terdapat lagi nilai loading faktor pada variabel laten dengan indikatornya dibawah 0,7 sehingga konstruk untuk semua variabel sudah tidak ada yang dieliminasi dari model. selain dilihat dari dari nilai loading gambar 2 hasil pls algorithm model setelah dimodifikasi jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 157 172 165 factor, convergen validity juga dapat dilihat dari nilai average variance extracted (ave) (hussein, 2015). nilai average variance extracted (ave) yang diharapkan yaitu > 0,5. tabel 1 nilai ave variabel laten average variance extracted (ave) struktur modal 0,961 kinerja perusahaan 1,000 harga saham 1,000 pada tabel diatas dapat dilihat bahwa nilai average variance extracted (ave) masing-masing konstruk berada di atas 0,5. oleh karena itu, berdasarkan nilai loading faktor dan average variance extracted (ave) maka dapat disimpulkan bahwa model yang diuji dinyatakan valid. discriminant validity discriminant validity merupakan nilai cross loading factor yang berguna untuk mengetahui apakah konstruk memiliki diskriminan yang memadai yaitu dengan cara membandingkan nilai loading pada konstruk yang dituju. nilai loading pada konstruk yang dituju harus lebih besar dibandingkan dengan nilai loading dengan konstruk yang lain. tabel 2 cross loading struktur modal kinerja perusahaan harga saham dar 0,983 0,385 0,039 der 0,977 0,337 0,017 roe 0,370 1,000 0,356 harga saham 0,029 0,356 1,000 dari tabel 2 terlihat bahwa nilai loading dari masing-masing indikator terhadap konstruknya lebih besar dari pada nilai cross loading nya. dari hasil analisis cross loading terlihat bahwa setiap variabel laten memiliki diskriminan yang memadai. uji reliabilitas uji reliabilitas dilakukan untuk mengukur konsistensi internal alat ukur. reliabilitas menunjukan akurasi, konsistensi, dan ketetapan suatu alat ukur dalam melakukan pengukuran (hartono, 2008 dalam abdillah dan jogiyanto, 2015). uji reliabilitas dalam pls dapat menggunakan 2 metode, yaitu composite reliability dan cronbach’s alpha. composite reliability mengukur nilai sesungguhnya reliabilitas suatu konstruk, sedangkan cronbach’s alpha mengukur batas bawah nilai reliabilitas suatu konstruk (chin, 1995 dalam bdillah dan jogiyanto, 2015). nilai dari composite reliability dan cronbach’s alpha yang diharapkan adalaah > 0,7 tetapi nilai 0,6 masih bisa diterima (hair et al, 2008 dalam abdillah dan jogiyanto, 2015). pengaruh struktur modal, kinerja perusahaan dan harga saham….. tendian afriano dan nikmah 166 tabel 3 composite reliability dan cronbach alpha struktur modal 0,980 0,959 kinerja perusahaan 1,000 1,000 harga saham 1,000 1,000 pada tabel 3 terlihat bahwa nilai composite reliability dan nilai cronbach’s alpha semua konstruk berada di atas 0,7. berdasarkan nilai composite reliability dan cronbach’s alpha maka dapat disimpulkan bahwa model yang dibentuk reliabel. hasil analisis inner model analisis inner model atau analisis struktural model dilakukan untuk memastikan apakah model struktural yang dibangun robust (kuat) dan akurat. evaluasi inner model dapat dilihat dari beberapa indikator yang meliputi koefisien determinasi ( ) dan predictive relevance ( ) koefisien determinasi ( ) nilai digunakan untuk mengukur tingkat variasi perubahan variabel independen terhadap variabel dependen. tabel 4 r square harga saham 0,131 kinerja perusahaan 0,133 tabel 4 menunjukkan nilai untuk variabel harga saham yaitu sebesar 0,131, hasil ini menunjukkan bahwa sebesar 13,1% variabel harga saham dapat dijelaskan oleh variabel struktur modal dan variabel kinerja perusahaan sedangkan sisanya yaitu sebesar 86,9% dapat dijelaskan oleh faktor lain yang tidak diikutkan dalam penelitian ini. nilai untuk variabel kinerja perusahaan yaitu sebesar 0,133, hasil ini menunjukkan bahwa sebesar 13,3% variabel kinerja perusahaan dapat dijelaskan oleh variabel struktur modal sedangkan sisanya yaitu sebesar 86,7% dapat dijelaskan oleh faktor lain yang tidak diikutkan dalam penelitian ini. predictive relevance ( ) nilai dari dapat dihitung dengan rumus : = 1-(1)(1). berdasarkan hasil perhitungan diatas nilai yang didapat adalah sebesar 0,246577. nilai yang dihasilkan berada di atas 0, hal tersebut menunjukkan bahwa nilai–nilai yang diobservasi sudah direkonstruksi dengan baik dengan demikian model memiliki relevansi prediktif. hasil pengujian hipotesis hasil pengujian hipotesis pada penelitian ini dilihat pada tabel berikut : jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 157 172 167 tabel 5 hasil pengujian hipotesis pengujian hipotesis original sample p-value kesimpulan pengaruh langsung sm hs -0,119 0,079 ditolak sm kp 0,370 0,000 diterima kp hs 0,400 0,000 diterima pengaruh tidak langsung sm hs 0,148 0,000 diterima hipotesis pertama pada penelitian ini adalah struktur modal berpengaruh terhadap harga saham. tabel 5.5 menunjukkan bahwa hubungan antara variabel struktur modal (sm) dengan harga saham (hs) adalah tidak signifikan (p-values > 0,05) yaitu sebesar 0,079. nilai original sample estimate yang negatif (-0,119) menunjukkan bahwa arah pengaruh variabel struktur modal (sm) dengan harga saham (hs) adalah negatif. hipotesis kedua pada penelitian ini adalah struktur modal berpengaruh terhadap kinerja perusahaan. tabel 5.5 menunjukkan bahwa hubungan antara variabel struktur modal (sm) dengan kinerja perusahaan (kp) adalah signifikan dengan nilai p-values < 0,05. nilai original sample estimate adalah positif (0,370) yang menunjukkan bahwa arah pengaruh variabel struktur modal (sm) terhadap kinerja perusahaan (kp) adalah positif. hipotesis ketiga pada penelitian yaitu kinerja perusahaan berpengaruh terhadap harga saham. tabel 5.5 menunjukkan bahwa pengaruh variabel kinerja perusahaan (kp) dengan harga saham (hs) adalah signifikan dengan nilai p-values < 0,05. nilai original sample estimate adalah positif (0,400) menunjukkan bahwa variabel kinerja perusahaan (kp) mempengaruhi harga saham (hs) dengan arah yang positif. hipotesis keempat pada penelitian ini menyatakan struktur modal berpengaruh terhadap harga saham melalui kinerja perusahaan. pada tabel 5.5 terlihat bahwa terdapat pengaruh tidak langsung yang signifikan positif variabel struktur modal (sm) terhadap harga saham (hs) melalui kinerja perusahaan (kp) yang ditunjukkan dengan nilai p-values <0,05 dan nilai original sample estimate positif yaitu sebesar 0,148. pembahasan pengaruh struktur modal terhadap harga saham hasil pengujian hipotesis pertama ini menunjukan bahwa harga saham perusahaan property dan real estate yang menjadi sampel penelitian tidak dipengaruhi oleh struktur modal perusahaan. hal ini mengindikasikan bahwa investor yang akan berinvestasi pada perusahaan property dan real estate dalam bentuk saham lebih mempertimbangkan informasi lain mengenai perusahaan selain informasi mengenai struktur modal perusahaan. hasil ini tidak bisa mendukung teori yang dikemukakan oleh modigliani dan miller (teori mm) yang menyatakan bahwa penggunaan hutang yang tinggi oleh perusahaan akan meningkatkan harga saham perusahaan. hasil penelitian ini sejalan dengan hasil penelitian subiantoro dan andreani (2003), kesuma (2009) dan liwang (2011) dan tidak sejalan dengan hasil penelitian muhammad (2006), sumiati (2007), buigut et al (2013), radevic et al (2013), ircham dkk (20140, manik (2014), dan binangkit dan raharjo (2014) yang membuktikan bahwa struktur modal berpengaruh signifikan terhadap harga saham. pengaruh struktur modal terhadap kinerja perusahaan hasil pengujian hipotesis kedua menunjukkan kinerja perusahaan property dan real estate yang menjadi sampel penelitian dapat dipengaruhi oleh struktur modal yang dimilikinya. perubahan struktur modal pada perusahaan property dan real estate melalui peningkatan jumlah hutang yang pengaruh struktur modal, kinerja perusahaan dan harga saham….. tendian afriano dan nikmah 168 dimiliki perusahaan akan meningkatkan kinerja perusahaan. hasil pengujian hipotesis kedua ini dapat mendukung teori yang dikemukakan oleh myers (trade-off theories) dimana dalam penentuan struktur modal perusahaan mempertimbangkan manfaat dan pengorbanan yang timbul sebagai akibat penggunaan hutang oleh perusahaan. salah satu manfaat yang ditimbulkan oleh penggunaan hutang adalah perusahaan dapat meningkatkan kinerja dengan memanfaatkan ketersediaan dana yang cukup yang diperoleh melalui hutang. hasil pengujian hipotesis kedua ini sejalan dengan hasil penelitian yang dilakukan gleason (2000), anggraeni (2006), zeitun dan tian (2007), iavorskyi (2013), nugraha (2013), binangkit dan raharjo (2014), budiarso (2014), dan twairesh (2014) tetapi tidak sejalan dengan hasil penelitian ebaid (2009), dan fachrudin (2011) yang membuktikan bahwa struktur modal tidak berpengaruh signifikan terhadap kinerja perusahaan. pengaruh kinerja perusahaan terhadap harga saham berdasarkan hasil pengujian hipotesis ketiga diperoleh hasil bahwa kinerja perusahaan berpengaruh positif terhadap harga saham. hasil tersebut mengindikasikan investor mempertimbangkan informasi tentang kinerja perusahaan dalam pengambilan keputusan investasi saham pada perusahaan property dan real estate. hasil pengujian hipotesis ketiga ini sejalan dengan penelitian (2009), zuliarni (2012), primayanti (2013), adha dan dewi (2014), dan aditya (2014) tetapi tidak sejalan dengan penelitian megarini (2003) yang membuktikan bahwa kinerja perusahaan tidak berpengaruh terhadap harga saham. pengaruh struktur modal terhadap harga saham melalui kinerja perusahaan hasil pengujian hipotesis keempat membuktikan bahwa struktur modal berpengaruh positif terhadap harga saham melalui kinerja perusahaan. hasil tersebut mengindikasikan bahwa keputusan perusahaan untuk menggunakan sumber pendanaan dari hutang memberikan manfaat pada peningkatan kinerja yang akan diikuti dengan peningkatan harga saham. hal tersebut dimungkinkan terjadi karena investor memberikan apresiasi terhadap perusahaan yang berkinerja baik. dengan kata lain perusahaan yang berkinerja baik sangat diminati investor. hasil pengujian hipotesis keempat mendukung teori yang dikemukakan oleh myers (trade-off theories) tentang trade-off antara manfaat dan pengorbanan penggunaan hutang oleh perusahaan. penutup simpulan hasil penelitian ini membuktikan bahwa struktur modal mempengaruhi secara langsung kinerja perusahaan tetapi tidak mempengaruhi secara langsung harga saham. struktur modal mempengaruhi harga saham melalui kinerja perusahaan. penggunaan hutang sebagai keputusan dalam penentuan struktur modal memberi peluang bagi perusahaan untuk dapat meningkatkan kinerja perusahaan melalui pemanfaatan secara optimal penggunaan sumber pendanaan yang berasal dari hutang. perusahaan yang mampu memanfaatkan secara optimal dana yang bersumber dari hutang akan memiliki kinerja yang baik. peningkatan kinerja akan diapresiasi oleh investor yang ditunjukkan dengan meningkatnya harga saham perusahaan tersebut. implikasi hasil penelitian keputusan struktur modal yang optimal menjadi penting yang harus mendapat perhatiaan oleh manajemen perusahaan karena keputusan struktur modal dapat mempengaruhi kinerja perusahaan. kinerja perusahaan menjadi salah satu informasi yang dipertimbangan investor dalam pengambilan keputusan investasi. keputusan struktur modal yang optimal akan berimplikasi pada peningkatan jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 157 172 169 harga saham karena investor mengapresiasi perusahaan yang berkinerja bagus dengan memberikan nilai tinggi pada harga saham perusahaan tersebut. keterbatasan dan saran penelitian pada penelitian ini terdapat beberapa keterbatasan, dimana keterbatasan tersebut yaitu sebagai berikut: 1. hasil uji r square pada penelitian ini memiliki nilai yang rendah artinya masih banyak variabel lain yang belum diuji pada penelitian ini yang dapat mempengaruhi kinerja perusahaan dan harga saham selain struktur modal. penelitian selanjutnya disarankan untuk menambah atau mengembangkan variabel penelitian. 2. hasil pengujian ini belum dapat membuktikan bahwa struktur modal berpengaruh terhadap harga saham. penelitian selanjutnya disarankan untuk menambah atau mengganti indikator untuk mengukur struktur modal dan harga saham untuk mendapatkan hasil yang lebih baik. daftar pustaka abdillah, willy., & hm, 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jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 67 76 67 pengaruh good corporate governance terhadap kualitas laba pada perusahaan real estate dan property the effect of good corporate governance towards quality of profit at real estate and property company. vika fitranita1) , isma coryanata2) fakultas ekonomi dan bisnis universitas bengkulu fitranitavika@gmail.com 1) , ismacoryanata@yahoo.com 2) abstract this study aims to analyze the effect of corporate governance on the quality of study earnings in real estate and property companies listed on the indonesia stock exchange (idx) in 2012-2017. in this study, good corporate governance is analyzed as a factor that can encourage companies to have good earnings quality. this study belongs to the type of descriptive research verification of causality. the population in this study are real estate and property companies listed on the indonesia stock exchange (idx) in 2012-2017 using the purposive sampling method. the type of data collected and used in this study is secondary data with a method of collecting data through documentation and literature studies. the data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. the results of this study indicate that good corporate governance has no effect on earnings quality because the application of good corporate governance (gcg) in companies in indonesia has not really been used as a tool to minimize information asymmetry between owners and management, but solely to comply with regulations and conditions that apply only. key words: good coporate governance, kualitas laba. abstrak penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap kualitas laba studi pada perusahaan real estate dan property yang terdaftar di bursa efek indonesia (bei) tahun 2012-2017. pada penelitian ini, good corporate governance yang dianalisis sebagai faktor yang dapat mendorong perusahaan untuk mempunyai kualitas laba yang baik. penelitian ini termasuk ke dalam jenis penelitian deskrtiptif verifikatif bersifat kausalitas. populasi pada penelitian ini adalah perusahaan real estate dan property yang terdaftar di bursa efek indonesia (bei) tahun 2012-2017 dengan menggunakan metode purposive sampling. jenis data yang dikumpulkan dan digunakan dalam penelitian ini adalah data sekunder dengan metode pengumpulan data melalui studi dokumentasi dan studi pustaka. metode analisis data yang digunakan adalah analisis regresi linear sederhana yang telah memenuhi pengujian asumsi klasik. hasil penelitian ini menunjukkan good corporate governance tidak berpengaruh terhadap kualitas laba karena penerapan good corporate governance (gcg) pada perusahaan-perusahaan di indonesia belum benar-benar digunakan sebagai alat untuk meminimalkan asimetri informasi antara pemilik dan manajemen, namun semata-mata hanya untuk memenuhi peraturan dan ketentuan yang berlaku saja. kata kunci: good coporate governance, kualitas laba. pendahuluan terjadinya agency conflict disebabkan pihak-pihak terkait yaitu principal dan agent yang mempunyai kepentingan yang saling bertentangan. jika agent dan principal berupaya memaksimalkan utilitas masing-masing, serta memiliki keinginan dan motivasi yang berbeda, maka ada alasan untuk percaya bahwa agen (manajemen) tidak selalu bertindak sesuai dengan keinginan principal (triatmoko, 2007) mailto:fitranitavika@gmail.com mailto:ismacoryanata@yahoo.com pengaruh good corporate governance... vika fitranita dan isma coryanata 68 manajer sebagai pengelola lebih banyak mengetahui informasi internal dan prospek perusahaan di masa yang akan datang dibandingkan dengan principal. principal tidak memiliki informasi yang cukup tentang kinerja agent. hal ini yang mengakibatkan adanya ketidakseimbangan informasi yang dimiliki oleh principal dan agent. ketidakseimbangan informasi ini yang disebut dengan asimetri informasi. asimetri informasi dan konflik kepentingan yang terjadi antara principal dan agent dapat mendorong agent untuk menyajikan informasi yang tidak sebenarnya kepada principal, terutama jika informasi tersebut berkaitan dengan pengukuran kinerja agent (utari, 2006) konflik keagenan dapat mengakibatkan adanya sifat manajemen melaporkan laba secara oportunitis untuk memaksimumkan kepentingan pribadi. jika hal ini terjadi akan mengakibatkan rendahnya kualitas laba. rendahnya kualitas laba akan dapat membuat kesalahan pembuatan keputusan kepada para pemakainya seperti para investor dan kreditor, sehingga nilai perusahaan akan berkurang. laba yang kurang berkualitas bisa terjadi karena dalam menjalankan bisnis perusahaan, manajemen bukan merupakan pemilik perusahaan (siallagan, 2006) menurut teori keagenan untuk mengatasi masalah ketidakselarasan kepentingan salah satunya adalah pengelolaan perusahaan yang baik (good corporate governance) (anggraeni niken susanti, 2004-2007) berdasarkan latar belakang dari penelitian diatas, maka penulis merumuskan beberapa kajian permasalahan yang akan diteliti mengenai good corporate governance dan kualitas laba, adalah 1) bagaimana good corporate governance (gcg) dan kualitas laba pada perusahaan real estate dan property yang terdaftar di bursa efek indonesia (bei) periode 2012-2017? 2) bagaimana pengaruh good corporate governance (gcg) terhadap kualitas laba (earnings quality) pada perusahaan real estate dan property yang terdaftar di bursa efek indonesia (bei) periode 2012-2017? dan peneltian ini bertujuan untuk menganalisis good corporate governance (gcg) dan kualitas laba (earnings quality) pada perusahaan real estate dan property yang terdaftar di bursa efek indonesia (bei) dan menganalisis pengaruh good corporate governance (gcg) terhadap kualitas laba (earnings quality) pada perusahaan real estate and property yang terdaftar di bursa efek indonesia (bei). kerangka teoritis dan hipotesis teori keagenan (agency theory) dalam perekonomian modern, manajemen dan pengelolaan perusahaan semakin banyak dipisahkan dari kepemilikan perusahaan. hal ini sejalan dengan agency theory yang menekankan pentingnya pemilik perusahaan (pemegang saham) menyerahkan pengelolaan perusahaan kepada tenaga-tenaga professional (disebut agents) yang lebih mengerti dalam menjalankan bisnis sehari-hari (sutedi, 2011) para tenaga-tenaga professional bertugas untuk kepentingan perusahaan dan memiliki keleluasaan dalam menjalankan manajemen perusahaan, sehingga dalam hal ini para professional tersebut berperan sebagai agent-nya pemegang saham. semakin besar perusahaan yang dikelola memperoleh laba semakin besar pula keuntungan yang didapatkan agent. sementara pemilik perusahaan (pemegang saham) hanya bertugas mengawasi dan memonitor jalannya perusahaan yang dikelola oleh manajemen untuk memastikan bahwa mereka bekerja demi kepentingan perusahaan (sulistyanto, 2008) manajer sebagai pengelola perusahaan lebih banyak mengetahui informasi internal dan prosperk perusahaan di masa yang akan datang dibandingkan pemilik (pemegang saham). manajer berkewajiban memberikan sinyal mengenai perusahaan kepada pemilik. sinyal yang diberikan dapat dilakukan melalui pengungkapan inforamasi akuntansi seperti laporan jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 67 76 69 keuangan. ketidak seimbangan penguasaan informasi akan memicu munculnya suatu kondisi yang disebut sebagai informasi asimetri (information asymmetry) (ujiantho dan pramuka, 2007). asimetri informasi adalah suatu kondisi di mana ada ketidakseimbangan perolehan informasi antara pihak manajemen sebagai penyedia informasi (prepaper) dengan pihak pemegang saham dan stakeholder pada umumnya sebagai pengguna informasi (user). good corporate governance (gcg) secara definitif good corporate governance diartikan sebagai sistem yang mengatur dan mengendalikan perusahaan agar perusahaan itu menciptakan nilai tambah (value added) untuk semua stakeholdersnya (sulistyanto, 2008) forum for corporate governance in indonesia ((fcgi), 2001) mendefinisikan gcg sebagai seperangkat peraturan yang mengatur hubungan antara pemegang, pengurus (pengelola) perusahaan, pihak kreditur, pemerintah, karyawan, serta para pemegang kepentingan internal dan eksternal lainnya yang berkaitan dengan hak-hak dan kewajiban mereka atau dengan kata lain suatu sistem yang mengendalikan perusahaan. tujuan corporate governance ialah untuk menciptakan nilai tambah bagi semua pihak yang berkepentingan (stakeholders). kualitas laba menurut (chandarin, 2003) laba akuntansi yang berkualitas adalah laba akuntansi yang memiliki sedikit atau tidak mengandung gangguan persepsian (perceived noise), dan dapat mencerminkan kinerja keuangan perusahaan yang sesungguhnya. (siallagan, 2006) menyatakan bahwa laba dikatakan berkualitas tinggi apabila laba yang dilaporkan dapat dipergunakan oleh para pengguna (users) untuk membuat keputusan yang terbaik, dan dapat digunakan untuk menjelaskan atau memprediksi harga dan return saham. pengaruh good corporate governance terhadap kualitas laba pada dasarnya setiap orang mempunyai perilaku yang mementingkan diri sendiri atau self-interested behavior yang memberikan kecenderungan pihak manajer melakukan manipulasi kinerja perusahaan yang dilaporkan untuk kepentingannya sendiri (boediono, 2005). (boediono, 2005) masalah keagenan atau agency problem tejadi karena adanya perbedaan kepentingan antara pemegang saham dan manajemen yang masing-masing berusaha untuk memaksimumkan utilitasnya. sesuai dengan teori keagenan, manajemen akan memilih metode tertentu untuk mendapatkan laba yang sesuai dengan motivasinya. hal ini akan mempengaruhi kualitas laba yang dilaporkan, karena laba tidak mencerminkan kinerja ekonomi yang sesungguhnya. rendahnya kualitas laba akan dapat membuat kesalahan pembuatan keputusan kepada para pemakainya seperti para investor dan kreditor, sehingga nilai perusahaan akan berkurang. earnings dapat dikatakan berkualitas tinggi apabila earnings yang dilaporkan dapat digunakan oleh para pengguna (users) untuk membuat keputusan yang terbaik, dan dapat digunakan untuk menjelaskan atau memprediksi harga atau return saham (siallagan, 2006) menurut teori keagenan untuk mengatasi masalah ketidaklarasan kepentingan salah satunya adalah pengelolaan perusahaan yang baik good corporate governance (gcg) (anggraeni niken susanti, 2004-2007). dengan meningkatkan good corporate governance (gcg) diharapkan mampu meningkatkan kualitas laba dari perusahaan. sehingga dengan pengaruh good corporate governance... vika fitranita dan isma coryanata 70 kualitas yang baik diharapkan mampu memaksimalkan kinerja perusahaan yang berarti memaksimalkan return perusahaan (istianingsih, 2012) dalam penelitian ini, indikator untuk good corporate governance (gcg) menggunakan indeks pengungkapan corporate governance (ipcg) yang menilai implementasi corporate governance suatu perusahaan berdasarkan pada pengungkapan prinsip-prinsip corporate governance dalam laporan tahunan perusahaan. ipcg ini dilengkapi dengan pengukuran yang digunakan peneliti-peneliti sebelumnya, berbagai literatur yang mendukung dengan memasukkan semua unsur yang terdapat dalam mekanisme corporate governance (surifah, 2009) dari kerangka pemikiran ini maka dikembangkan hipotesis yang diajukan dalam penelitian ini adalah : h1: good corporate governance (gcg) berpengaruh signifikan terhadap kualitas laba. metode penelitian populasi dan sampel populasi yang digunakan dalam penelitian ini adalah perusahaan real estate dan property yang listing di bursa efek indonesia. penelitian ini menggunakan teknik pengambilan sampel non probability sampling yaitu teknik purposive sampling. statistik deskriptif statistik deskriptif yang digunakan antara lain jumlah sampel (n), minimum, maksimum, rata-rata (mean) dan standar deviasi. data variabel penelitian meliputi variabel dependen yaitu kualitas laba dan variabel independen yaitu good corporate governance (gcg). analisis regresi linear sederhana pada penelitian ini teknik analisis data yang digunakan adalah teknik analisis regresi sederhana untuk mengolah dan membahas data dalam menguji hipotesis yang diajukan. analisis regresi sederhana didasarkan pada hubungan fungsional ataupun kausal satu variabel independen dengan satu variabel dependen (sugiyono, 2011) persamaan umum regresi linear sederhana adalah: kualitas laba =∝ + β gcg + ε keterangan : kl = kualitas laba gcg = good corporate governance (gcg) ∝ = harga y bila x=0 (harga konstan) β = angka arah koefisien regresi, yang menunjukkan angka peningkatan ataupun penurunan variabel dependen yang didasarkan pada variabel independent. bila β (+) maka naik, dan bila β (-) maka terjadi penurunan. uji asumsi klasik penelitian yang menggunakan model regresi sederhana harus memenuhi pengujian uji asumsi klasik. uji asumsi klasik dilakukan untuk menentukan ketepatan model agar hasil penelitian tidak bias. uji asumsi klasik yang digunakan dalam penelitian ini adalah uji normalitas, uji autokorelasi, dan uji heteroskedastisitas. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 67 76 71 hasil dan pembahasan statistik deskriptif indeks pengungkapan corporate governance (ipcg) adalah indeks yang menilai impelementasi corporate governance suatu perusahaan berdasarkan pada pengungkapan prinsip-prinsip corporate governance dalam laporan tahunan perusahaan yang dibangun berdasarkan pada asas-asas good corporate governance (gcg) menurut ((knkg), 2006) dan juga dilengkapi dengan pengukuran dari penelitian-penelitian sebelumnya dan literatur yang mendukung dengan memasukkan semua unsur-unsur yang terkandung dalam mekanisme corporate governance (surifah, 2009) pada penelitian ini item tentang corporate social responsibility (csr) dan perolehan tentang peringkat kinerja lingkungan (proper) di dalam perusahaan dikeluarkan dari penelitian dikarenakan adanya keterbatasan penelitian. dalam hal pengungkapan good corporate governance ini, peneliti mencoba membagi ke dalam 3 aspek yaitu: aspek operasional, aspek keuangan dan aspek kinerja mekanisme good corporate governance. hasil perhitungan indeks pengungkapan corporate governance (ipcg) dapat dilihat pada tabel 5.1 berikut : tabel 1 indeks pengungkapan corporate governance no. perusah aan persentase indeks pengungkapan corporate governance 2012 2013 2014 2015 2016 2017 rata-rata/ perusahaan 1. apln 0,7165 0,7165 0,7165 0,7165 0,7165 0,7570 0,7134 2. asri 0,6324 0,6324 0,6324 0,6324 0,6324 0,6355 0,6324 3. bapa 0,4953 0,4953 0,4953 0,4953 0,4953 0,5140 0,4953 4. bcip 0,5374 0,5374 0,5374 0,5374 0,5374 0,5514 0,5374 5. bksl 0,5374 0,5374 0,5374 0,5374 0,5374 0,5047 0,5374 6. cowl 0,5530 0,5530 0,5530 0,5530 0,5530 0,5888 0,5530 7. ctra 0,6277 0,6277 0,6277 0,6277 0,6277 0,6168 0,6277 8. dild 0,6153 0,6153 0,6153 0,6153 0,6153 0,6449 0,6153 9. duti 0,5545 0,5545 0,5545 0,5545 0,5545 0,6075 0,5545 10. elty 0,6760 0,6760 0,6760 0,6760 0,6760 0,6636 0,7212 11. jrpt 0,6199 0,6199 0,6199 0,6199 0,6199 0,6729 0,6199 12 kija 0,5872 0,5872 0,5872 0,5872 0,5872 0,6262 0,5872 13 lpck 0,6246 0,6246 0,6246 0,6246 0,6246 0,6636 0,6246 14 lpkr 0,6698 0,6698 0,6698 0,6698 0,6698 0,6729 0,6698 15 pwon 0,6184 0,6184 0,6184 0,6184 0,6184 0,6449 0,6184 16 scbd 0,5514 0,5514 0,5514 0,5514 0,5514 0,5981 0,5514 17 smra 0,5966 0,5966 0,5966 0,5966 0,5966 0,6355 0,5966 mean/th 0,57119 0,57779 0,59373 0,62067 0,61682 0,62342 0,57119 minimum 0,4766 maximum 0,7570 standar deviasi 0,063708675 sumber: data sekunder yang diolah tahun 2018 tabel 1 menunjukkan persentase indeks pengungkapan corporate governance pada perusahaan real estate dan property tahun 2012-2017. persentase indeks pengungkapan didapatkan dari jumlah nilai setiap pengungkapan perusahaan dibagi dengan total dari jumlah keseluruhan indeks pengungkapan yaitu 107 point. dari data keseluruhan sampel, perusahaan pengaruh good corporate governance... vika fitranita dan isma coryanata 72 yang mendapatkan nilai terendah adalah pt. danayasa arthatama tbk, tbk (scbd) dengan nilai persentase 0.4766 pada tahun 2012. nilai rata-rata dari seluruh data sampel perusahaan dari tahun 2012-2017. adalah sebesar 0,60012 dengan 8 perusahaan mempunyai nilai di bawah rata-rata dan 9 perusahaan dengan nilai di atas rata-rata. nilai standar deviasi indeks pengungkapan good corporate governance adalah sebesar 0,062358 lebih kecil dari mean yaitu 0,60012 yang berarti data berkelompok, tidak terlalu bervariasi atau data cenderung menyebar di sekitar rata-rata. persentase indeks pengungkapan corporate governance setiap tahunnya meningkat dapat dilihat dari nilai rata-rata keseluruhan perusahaan pada tahun 2012 sampai dengan 2017. walaupun meningkat setiap tahunnya, masih banyak perusahaan berada di bawah rata-rata. namun demikian, perusahaan-perusahaan dengan nilai indeks pengungkapan corporate governance di bawah rata-rata pada tahun 2012-2017. juga termasuk pada perusahaan yang kategorisasi pemeringkatan corporate governanace perception index (cgpi) dengan predikat cukup terpercaya dengan skor 55-69. kualitas laba pengukuran kualitas laba pada penelitian ini dengan menggunakan prediktabiltas laba. prediktabilitas laba merupakan laba yang dapat digunakan sebagai dalam memprediksi laba di masa datang. laba yang berkualitas tinggi adalah laba yang mempunyai kemampuan yang tinggi dalam memprediksi laba di masa datang (sutopo, 2009) hasil perhitungan kualitas laba dapat dilihat pada tabel 5.2 berikut: tabel 2 kualitas laba no. perusahaan prediktabilitas laba √𝝈 𝟐 (𝒗𝒋) 1 apln 2,8030 2 asri 6,4580 3 bapa 3,0074 4 bcip 5,8688 5 bksl 2,8749 6 cowl 4,7723 7 ctra 12,2549 8 dild 3,8127 9 duti 9,8652 10 elty 4,5698 11 jrpt 7,2425 12 kija 2,5839 13 lpck 170,3619 14 lpkr 12,9382 15 pwon 163,0686 16 scbd 74,7094 17 smra 9,0470 18 apln 2,8030 minimum 2,5839 maximum 170,3619 mean 29,1905 standar deviasi 54,44375937 prediktibilitas laba ini diukur dari standar deviasi error hasil regresi antara net income before extraordinary (nibet) yang dibagi dengan rata-rata jumlah saham beredar tahun jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 67 76 73 sekarang (t) dan net income before extraordinary (nibet-1) yang dibagi dengan rata-rata jumlah saham beredar tahun sebelumnya (t-1). dengan asumsi bahwa laba semakin prediktibilitas apabila regresi menghasilkan standar deviasi error yang kecil. dengan demikian semakin besar (kecil) standar deviasi menunjukkan kualitas laba yang semakin rendah (tinggi) (francis, lafond, olsson, & schipper, 2004) tabel 2 dapat dilihat bahwa perusahaan yang memilki nilai standar deviasi error tertinggi yang dapat disimpulkan mempunyai kualitas laba terendah adalah pt. lippo cikarang tbk (lpck) dengan nilai prediktabilitas sebesar 170,3619, perusahaan ini mempunyai nilai standar deviasi error yang besar, hal ini mengindikasikan bahwa perusahan ini mempunyai kualitas laba yang rendah. kualitas laba yang rendah ini menunjukkan bahwa laba mempunyai kemampuan yang rendah dalam memprediksikan laba yang akan datang. perusahaan yang memiliki nilai standar deviasi error yang terendah yang mengindikasikan mempunyai kualitas laba yang tertinggi diperoleh pt. kawasan industri jababeka tbk (kija) dengan nilai prediktabilitas sebesar 2,5839. perusahaan ini mempunyai nilai standar deviasi error yang kecil, hal ini mengindikasikan bahwa perusahan ini mempunyai kualitas laba yang tinggi. kualitas laba yang tinggi ini menunjukkan bahwa laba mempunyai kemampuan yang tingi dalam memprediksikan laba yang akan datang. hal ini disebabkan karena laba yang diperoleh perusahaan ini mengalami peningkatan atau penurunan yang relatif tidak signifikan pada setiap tahunnya. rata-rata nilai prediktabilitas laba adalah sebesar 29,1905. dengan 4 perusahaan yang mempunyai nilai di atas rata-rata dan 13 perusahaan yang mempunyai nilai di bawah rata-rata. 13 perusahaan yang mempunyai nilai di bawah rata-rata menunjukkan nilai prediktabilitas laba yang tinggi dengan hasil standar deviasi dari error yang kecil sehingga mengindikasikan kualitas laba yang baik. dan sebaliknya 4 perusahaan yang mempunyai nilai di atas rata-rata menunjukkan laba yang kurang prediktabilitas dengan hasil standar deviasi dari error yang besar sehingga mengindikasikan kualitas laba yang kurang baik. uji asumsi klasik penelitian yang menggunakan model regresi sederhana harus memenuhi pengujian uji asumsi klasik. uji asumsi klasik dilakukan untuk menentukan ketepatan model agar hasil penelitian tidak bias. uji asumsi klasik yang digunakan dalam penelitian ini adalah sebagai berikut: hasil uji asumsi klasik variabel hasil persyaratan keterangan normalitas 0,07 sig > 0,05 distribusi normal multikolinearitas toleransi > 0,1 dan vif < 10 toleransi > 0,1 dan vif < 10 bebas multikolinearitas heteroskedastisitas 0,054; 0.512; 0,280; 0,429 sig > 0,05 bebas heteroskedastisitas sumber : data primer diolah, 2017 koefisien determinasi (r square) koefisien determinasi (r2) pada intinya mengukur seberapa jauh kemampuan model dalam menerangkan variasi variabel dependen. nilai r2 yang kecil berarti kemampuan variabel independen dalam menjelaskan variasi variabel dependen amat terbatas (ghozali, 2011). berikut ini adalah hasil perhitungan koefisien determinasi: pengaruh good corporate governance... vika fitranita dan isma coryanata 74 tabel 4 koefisien determinasi model summaryb mode l r r square adjusted r square std. error of the estimate durbinwatson 1 .080a .006 -.060 560501.5905 9 1.891 a. predictors: (constant), gcg b. dependent variable: kualitas laba sumber: data sekunder yang diolah tahun 2018 tabel 4.4 di atas memperlihatkan nilai r2 (r square) sebesar 0,6%. hal ini menunjukkan bahwa kemampuan variabel independen yaitu good corporate governance (gcg) dalam menjelaskan variasi variabel dependen yaitu kualitas laba adalah sebesar 0,6% sedangkan sisanya sebesar dijelaskan oleh variabel lain di luar model penelitian. pengujian hipotesis pengujian hipotesis pada dasarnya digunakan untuk mengetahui pengaruh variabel independen yaitu good corporate governance terhadap variabel dependen yaitu kualitas laba. untuk menginterpretasikan koefisien variabel independen (bebas) dapat menggunakan hasil analisis regresi seperti tersaji pada table 4.5 di bawah ini: tabel 4.5 uji signifikansi secara parsial (uji t) coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -16335.035 147537.546 -.111 .913 gcg 7.580 24.460 .080 .310 .761 a. dependent variable: kualitas laba sumber: output spss, coefficients variabel dependen pada model regresi ini adalah kualitas laba sedangkan variabel independen adalah good corporate governance (gcg). model regresi berdasarkan hasil analisis tabel adalah: kualitas laba = -16.335,035 +7.580 gcg + ε penjelasan dari persamaan diatas adalah sebagai berikut: nilai konstanta sebesar -16.335,035 menunjukkan variabel independen yaitu good corporate governance (gcg) bernilai nol maka besaran kualitas laba adalah sebesar 16.335,035. koefisien regresi good corporate governance (gcg) sebesar 7.580 menyatakan bahwa setiap penambahan 1 good corporate governance (gcg), maka kualitas laba akan meningkat sebesar 7.580, hal tersebut mengindikasikan bahwa apabila perusahaan melakukan good corporate governance (gcg) dapat meningkatkan kualitas laba sebesar 7.580. pada tabel 4.5 terlihat bahwa tingkat signifikan 0,761 dimana nilai ini lebih besar dari α = 0,05. dengan demikian ha ditolak dan ho diterima artinya good corporate governance (gcg) tidak berpengaruh signifikan terhadap kualitas laba. nilai koefesien regresi untuk good coproate governance (gcg) sebesar 7.580 menunjukkan bahwa good corporate governance (gcg) mempunyai arah koefisien yang positif terhadap kualitas laba, yang berarti bahwa semakin besar good corporate governance (gcg) maka akan meningkatkan kualitas laba. hal ini dapat didukung hasil pengungkapan good corporate governance (gcg) yaitu pada aspek operasional, aspek keuangan dan aspek jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 67 76 75 kinerja dan mekanisme good corporate governance (gcg) yang mengalami peningkatan dari tahun ke tahun selama periode penelitian, yang dapat disimpulkan bahwa dari tahun ke tahun pengungkapan good corporate governance (gcg) yang diungkapkan di laporan keuangan tahunan perusahaan semakin baik. dengan pengungkapan good corporate governance (gcg) yang semakin baik, penerapan good corporate governance (gcg) didalam perusahaan juga baik. prediktabilitas laba perusahaan didapatkan dari 5 tahun periode penelitian. dalam 5 tahun periode penelitian tersebut perusahaan dapat memprediksikan laba masa yang akan datang. dari hasil penelitian, dapat disimpulkan bahwa semakin baik pengungkapan tentang good corporate governance (gcg) yang disertai oleh penerapan dan pelaksanaan good corporate governance (gcg) di dalam perusahaan, maka akan meningkatkan kualitas laba. penutup simpulan berdasarkan hasil pengujian dan analisis menggunakan metode analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear sederhana dan pengujian hipotesis, diperoleh beberapa kesimpulan yaitu dari 17 perusahaan yang menjadi sampel perusahaan terdapat 8 perusahaan yang mempunyai nilai persentase indeks corporate governance di bawah rata-rata dan 9 perusahaan mempunyai nilai di atas rata-rata. dengan setiap tahun indeks pengungkapan corporate governance mengalami peningkatan yang mengindikasikan perusahaan semakin melaksanakan pelaksanaan tata kelola perusahaan dengan baik dan telah mengungkapkan tentang good corporate governance di dalam laporan keuangan tahunan perusahaan. pada variabel kualitas laba terdapat 4 perusahaan yang berada di atas nilai rata-rata dan 13 perusahaan dengan nilai di bawah rata-rata. 4 perusahaan tersebut dapat diindikasikan mempunyai laba yang kurang prediktabilitas sehingga kualitas laba perusahaannya rendah, sedangkan 13 perusahaan yang mempunyai nilai di bawah rata-rata dapat diindikasikan bahwa perusahaan tersebut memiliki laba yang prediktabilitas, sehingga dapat disimpulkan bahwa perusahaan memiliki kualitas laba yang baik. hasil uji secara parsial (uji t) pengaruh good corporate governance terhadap kualitas laba pada perusahaan real estate dan property 20122017 yaitu signifikansi good corporate governance sebesar 0,018 dimana nilai ini lebih kecil dari α=5%. hal ini menunjukkan bahwa variabel good corporate governance berpengaruh signifikan terhadap kualitas laba. saran berdasarkan hasil penelitian, pembahasan dan kesimpulan diatas serta pertimbangan masih adanya keterbatasan dalam penelitian ini, maka penelitian selanjutnya dapat mempertimbangkan saran-saran berikut : 1. menggunakan proksi lain untuk mengukur good corporate governance seperti dengan menggunakan corporate governance perception index, atau indeks corporate governance yang berasal dari indonesian institute for corporate directorship (iicd). 2. menggunakan objek penelitian yang berbeda dari jenis industri lainnya atau menambah populasi perusahaan dari semua industri yang terdaftar di bursa efek indonesia (bei). 3. menambah periode tahun pengamatan atau menggunakan rentang waktu pengamatan yang berbeda, karena apabila hanya menggunakan 2 tahun periode pengamatan yang diamati, hasilnya tidak dapat menunjukkan kepastian laba di masa yang akan datang. sehingga disarankan bagi peneliti selanjutnya untuk menggunakan periode pengamatan 4 tahun atau lebih, dengan lamanya periode -tahun yang diamati mampu mewakili perusahaanperusahaan yang mempunyai laba yang prediktabilitas atau sebaliknya. pengaruh good corporate governance... vika fitranita dan isma coryanata 76 daftar pustaka (fcgi), f. f. (2001). (knkg), k. n. (2006). pedoman umum good coprorate governance. anggraeni niken susanti, r. d. (2004-2007). analisi pengaruh mekanisme corporate governance terhadap nilai perusahaan dengan kualitas laba sevagai ariabel intervening pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. boediono, g. (2005). kualitas laba : studi pengaruh mekanisme corporate governance dan dampak manajemen laba denga menggunakan analisis jalur. simposium nasional akuntansi viii, solo. chandarin, g. (2003). the impact for transaction gain (losess) on the earning response coefficient. the indonesian case. jurnal riset akuntansi, indonesia , vol 6, no. 3. francis, j., lafond, r., olsson, p., & schipper, a. k. (2004). cost of equity and earning attributes. the accounting review, vol, 79 no. 4,oktober. ghozali, i. (2011). aplikasi analisis multivariate dengan program ibm spss 19. semarang: badan penerbit universitas dipenogoro. istianingsih, m. d. (2012). pengaruh good coproate governance terhadap kualitas laba dan dampaknya pada kinerja perusahaan. universitas tarumanegara, jakarta. siallagan, h. d. (2006). mekanisme corporate governance, kualitas laba dan nilai perusahaan. simposum nasional akuntansi ix. iai, padang. sugiyono. (2011). staatistika untuk penelitian. bandung: alfabeta. sulistyanto, s. (2008). manajemen laba; teori dan moelimpiris, jakarta. pt. gramedia widiasarana indonesia. surifah. (2009). arranging the index of corporate governance. dinamika manajemen, vol. 13 no. 1 maret 2011. sutedi, a. (2011). good corporate governance. sinar grafika. sutopo, b. (2009). manajemen laba dan manfaat kualitas dalam keputusan investasi. universitas sebelas maret. triatmoko, r. a. (2007). analisis faktor-faktor yang mempengaruhi kualitas laba dan nilai perusahaan. simposium nasional akuntansi x, makassar. utari, w. a. (2006). analisis faktor-faktor yang berpengaruh terhadap earnings management pada perusahaan go public di indonesia. simposium nasional akuntansi 9, padang. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 75-86 75 pengaruh opini audit dan kualitas auditor terhadap audit delay pada pemerintah kabupaten/kota di indonesia nila aprila1) fachruzzaman2) desi siska pratiwi3) fakultas ekonomi dan bisnis universitas bengkulu 1, 2, 3) naprila@unib.ac.id 1) ,fachruzzaman.pu@gmail.com 2) ,desisiska12@gmail.com 3) abstract the purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in indonesia. sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. research data taken from audited financial statements bpk. method of data analysis using multiple linear regression. the audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. and auditor’s accounting educational background has not effect on audit delay. keywords : audit delay, audit opinion, auditor quality pendahuluan berdasarkan peraturan pemerintah republik indonesia nomor 71 tahun 2010 (pp no. 71 tahun 2010) tentang standar akuntansi pemerintah (sap), laporan keuangan pemerintah harus memenuhi empat karakteristik kualitatif yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. laporan keuangan bisa dikatakan relevan apabila informasi yang termuat di dalamnya dapat memengaruhi keputusan pengguna dengan membantu mereka mengevaluasi peristiwa masa lalu atau masa kini dan memprediksi masa depan, serta menegaskan atau mengoreksi hasil evaluasi mereka di masa lalu. dengan demikian, informasi laporan keuangan yang relevan dapat dihubungkan dengan maksud penggunanya. salah satu syarat agar laporan keuangan dapat dikatakan relevan jika laporan keuangan tersebut dapat dilaporkan secara tepat waktu. di indonesia, batasan waktu penyampaian pelaporan keuangan daerah telah diatur dalam beberapa peraturan perundang-undangan antara lain undang-undang republik indonesia nomor 17 tahun 2003 tentang keuangan negara, pasal 31 ayat (1) yang menyatakan bahwa “guberbur/ bupati/ walikota menyampaikan rancangan peraturan daerah tentang pertanggungjawaban pelaksanaan apbd kepada dprd berupa laporan keuangan yang telah diperiksa oleh badan pemeriksa keuangan, selambat-lambatnya 6 (enam) bulan setelah tahun anggaran berakhir”. undang-undang republik indonesia nomor 1 tahun 2004 tentang perben-daharaan negara, pasal 56 ayat (3) menyatakan bahwa “laporan keuangan sebagaimana dimaksud pada ayat (1) disampaikan gubernur /bupati/walikota kepada badan pemeriksa keuangan paling lambat 3 (tiga) bulan setelah tahun anggaran berakhir”. dan undang-undang republik indonesia nomor 15 tahun 2004 tentang pengelolaan dan tanggung jawab keuangan negara, pasal 17 ayat (1) yang menyatakan bahwa “laporan hasil pemeriksaan atas laporan keuangan pemerintah daerah mailto:naprila@unib.ac.id mailto:fachruzzaman.pu@gmail.com mailto:desisiska12@gmail.com pengaruh opini audit dan kualitas auditor terhadap audit delay ............... nila aprila, fachruzzaman, desi siska pratiwi 76 disampaikan oleh bpk kepada dprd selambat-lambatnya 2 (dua) bulan setelah menerima laporan keuangan dari pemerintah daerah”. berdasarkan ikhtisar hasil pemeriksaan semester (ihps) badan pemeriksa keuangan (bpk) pada tahun 2013, 2014, 2015 dan 2016 diketahui bahwa pada tahun 2013 terdapat 108 pemerintah kabupaten/kota yang terlambat menyampaikan laporan keuangannya. pada tahun 2014 jumlannya menurun menjadi 68 pemerintah kabupaten/kota. pada tahun 2015 jumlahnya menurun menjadi 35 pemerintah kabupaten/kota. dan pada tahun 2016 jumlahnya menurun menjadi 9 pemerintah kabupaten/kota. alasan tidak tepat waktunya penyerahan laporan keuangan pemerintah daerah (lkpd) yang belum diaudit dari pemerintah daerah (pemda) ke badan pemeriksa keuangan (bpk) dikarenakan waktu penyerahan lkpd melampaui batas waktu yang ditentukan, paling lambat 3 bulan setelah tahun anggaran berakhir. dengan jangka waktu audit yang hanya 2 (dua) bulan menurut standar pemeriksaan keuangan negara (spkn), sehingga waktu maksimum untuk menghasilkan lkpd yang sudah diaudit adalah 5 bulan sejak tahun anggaran berakhir. secara logis tanggal laporan hasil pemeriksaan (lhp) atas lkpd yang diterbitkan bpk ikut mengalami pergeseran yaitu melewati 1 (satu) semester setelah berakhirnya tahun anggaran. proses pemeriksaan atau audit yang memakan waktu pada akhirnya memunculkan jarak antara berakhirnya tahun anggaran hingga diterbitkannya laporan auditor. inilah yang disebut dengan audit delay, rentang waktu antara berakhirnya tahun anggaran (31 desember) hingga tanggal diterbitkannya laporan auditor. penelitian yang dilakukan oleh payne dan jensen (2002) menyatakan bahwa sumber keterlambatan audit diantaranya disebabkan oleh hasil opini audit yang diperoleh. opini audit selain unqualified atau wajar tanpa pengecualian (wtp) mengindikasikan perlunya tambahan prosedur dalam penelaahan lebih lanjut. hal ini berpotensi memperpanjang jangka waktu audit dibandingkan dengan laporan keuangan yang memperoleh opini wtp. penelitian mengenai audit delay pada sektor pemerintahan yang dilakukan oleh cohen dan leventis (2012) di yunani dengan sampel penelitian yaitu 116 daerah untuk 2 tahun anggaran (2006-2007), hasil penelitian cohen dan leventis menunjukkan bahwa rata-rata audit delay adalah sebesar 228 hari. penelitian cohen dan leventis juga menunjukkan bahwa adanya pihak oposisi yang kuat, jumlah temuan, dan jumlah populasi signifikan positif terhadap audit delay. terpilihnya kembali kepala daerah lama, adanya akuntan internal, dan jumlah aset daerah signifikan negatif terhadap audit delay. pengalaman dalam penggunaan akuntansi berbasis akrual, tingkat kemandirian pemerintah daerah, lokasi, adanya auditor eksternal, tipe auditor, likuiditas, leverage, dan profitabilitas tidak berpengaruh terhadap audit delay. di indonesia, beberapa penelitian mengenai audit delay pada sektor publik seperti yang dilakukan oleh fachrurozie (2014). hasil dari penelitian yang dilakukan oleh fachrurozie (2014) menunjukkan bahwa pengalaman pemerintah daerah, tingkat kemandirian pemerintah daerah, kemampuan keuangan, lokasi, dan temuan audit berpengaruh terhadap audit delay dengan objek penelitiannya adalah pemerintah daerah di indonesia untuk tahun anggaran 2011. sedangkan ukuran entitas, akuntabilitas kinerja, dan jumlah entitas pemeriksaan tidak berpengaruh terhadap audit delay. penelitian lainnya menunjukkan bahwa opini audit wajar tanpa pengecualian (wtp), sertifikasi profesional di bidang audit, dan penyelenggaraan sistem informasi akuntansi berbasis teknologi informasi yang terintegrasi secara signifikan mampu menekan jangka waktu keterlambatan penerbitan lhp lkpd (kartiko dkk, 2015). penelitian yang dilakukan hardini (2015) menunjukkan bahwa variabel akuntabilitas kinerja, ukuran daerah, dan opini auditor berpengaruh signifikan terhadap audit delay pada pemerintah kabupaten/kota di indonesia. dan rata-rata audit delay pada pemerintah kabupaten/kota di indonesia pada tahun 2012 adalah 137 hari. rata-rata audit delay tersebut jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 75-86 77 berada dibawah batas penyampaian laporan keuangan kepada dprd yang telah ditentukan yaitu 6 bulan atau 180 hari. dalam instansi pemerintahan di indonesia proses audit hanya dapat dilakukan jika pemerintah daerah telah menyerahkan laporan keuangannya kepada bpk. bpk selanjutnya akan mengeluarkan surat tugas audit kepada auditor yang dimilikinya untuk melakukan pekerjaan lapangan pada pemerintah daerah yang bersangkutan. surat tugas audit ini berisi lamanya waktu yang diberikan oleh auditor dalam melakukan pekerjaan lapangan. berdasarkan latar belakang tersebut maka rumusan masalah pada penelitian ini adalah apakah opini audit dan kualitas auditor berpengaruh negative terhadap audit delay pada pemerintah kabupaten/kota di indonesia. dengan demikian, tujuan dari penelitian ini adalah untuk mengetahui apakah opini audit dan kualitas auditor berpengaruh terhadap audit delay pada pemerintah kabupaten/kota di indonesia. landasan teori dan pengembangan hipotesis teori agensi teori agensi (agency theory) dikembangkan oleh jensen dan meckling (1976). teori tersebut mendeskripsikan hubungan antara prinsipal dan agen. hubungan keagenan merupakan suatu kontrak dimana satu orang atau lebih (principal) memerintah orang lain (agent) untuk melakukan suatu jasa atas prinsipal serta memberi wewenang kepada agen untuk membuat keputusan yang terbaik bagi prinsipal. pemerintah daerah (pemda) juga menerima pelimpahan wewenang atas pengelolaan sumber daya yang ada di daerah. pertanggungjawaban pemda selaku agen terhadap wewenang yang diberikan rakyat, wajib memberikan laporan pertanggungjawaban atas perencanaan dan pelaksanaan pengelolaan sumber daya yang tertuang dalam anggaran pendapatan dan belanja daerah (apbd) kepada rakyat dalam bentuk lkpd yang telah di audit bpk. dewan perwakilan rakyat daerah (dprd) yang merupakan representasi keterwakilan rakyat selaku prinsipal adalah pengemban fungsi kontrol terhadap jalannya pemerintahan di daerah. kinerja kepala daerah akan di nilai dalam laporan pertanggung jawabannya kepada dprd tentang keberhasilan berbagai program dan kebijakannya yang tercermin pada realisasi apbd serta opini lkpd yang di peroleh pemda. audit delay dalam instansi pemerintahan di indonesia proses audit hanya dapat dilakukan jika pemerintah daerah telah menyerahkan laporan keuangannya kepada bpk. bpk selanjutnya akan mengeluarkan surat tugas audit kepada auditor yang dimilikinya untuk melakukan pekerjaan lapangan pada pemerintah daerah yang bersangkutan. surat tugas audit ini berisi lamanya waktu yang diberikan oleh auditor dalam melakukan pekerjaan lapangan. sehingga besar kecilnya permasalahan dan temuan yang dihadapi oleh bpk pada saat melakukan pemeriksaan atau audit tidak akan mempengaruhi lamanya waktu pekerjaan lapangan. hal ini berbeda dengan proses audit yang terjadi pada sektor swasta di mana auditor dalam melakukan pekerjaan lapangan tidak diberikan batas waktu. berdasarkan permendagri 13 tahun 2006 tentang pedoman pengelolaan keuangan daerah, pemda diwajibkan untuk menyusun laporan keuangan selambat-lambatnya 3 (tiga) bulan setelah berakhirnya tahun anggaran untuk diserahkan kepada bpk untuk diperiksa. tanggal penyerahan pengaruh opini audit dan kualitas auditor terhadap audit delay ............... nila aprila, fachruzzaman, desi siska pratiwi 78 lkpd unaudited ini menjadi sangat penting sebab semakin lambat penyusunannya akan menggeser waktu penyelesaian audit oleh bpk. opini audit berdasarkan uu nomor 15 tahun 2004 tentang spkn, opini audit merupakan pernyataan profesional pemeriksa mengenai kewajaran informasi keuangan yang disajikan dalam laporan keuangan yang didasarkan pada kriteria (1) kesesuaian dengan sap, (2) kecukupan pengungkapan, (3) kepatuhan terhadap perundang-undangan, dan (4) efektivitas sistem pengendalian intern. terdapat empat (4) jenis opini audit yang diberikan oleh bpk ri atas pemeriksaan lkpd berdasarkan uu nomor 15 tahun 2004 tentang spkn, yaitu wajar tanpa pengecualian (wtp), wajar dengan pengecualian (wdp), tidak memberikan pendapat (tmp), tidak wajar (tw). auditor memiliki tugas untuk melakukan audit dengan menilai kewajaran informasi yang disajikan kepada principal terutama terkait dengan informasi keuangan, yang disajikan dalam bentuk laporan keuangan. diakhir tugasnya untuk melakukan audit atas laporan keuangan yang dibuat oleh pemerintah daerah, bpk akan memberikan opini kewajaran atas laporan keuangan pemerintah daerah sebagai kesimpulan atas audit yang telah dilakukan. pemerintah daerah selaku agen akan berusaha untuk memberikan pelayanan yang terbaik kepada principal, salah satunya dengan menyusun laporan keuangan dengan sebaik mungkin agar dapat meminimalisir salah saji yang dapat menimbulkan ketidakwajaran pada laporan keuangan sehingga opini auditor yang didapatkan akan baik. opini baik yang didapatkan daerah dari auditor menunjukkan bahwa tidak banyak salah saji yang ditemukan oleh auditor. sehingga waktu yang dibutuhkan oleh auditor untuk memeriksa laporan keuangan akan lebih singkat. semakin baik opini audit yang didapatkan, maka akan semakin memperpendek audit delay yang terjadi. berdasarkan penelitian yang dilakukan ashton et al. (1989) menyatakan bahwa opini wdp memperlambat jangka waktu penerbitan laporan keuangan. dan menurut payne dan johnson (2002) opini audit selain wtp menggambarkan adanya tambahan prosedur audit secara substantif apabila sistem pengendalian internal tidak dapat diyakini secara memadai. opini audit selain wtp juga menunjukkan pertimbangan-pertimbangan yang membutuhkan waktu lama. dari uraian diatas maka dirumuskan hipotesis penelitian sebagai berikut: h1: opini audit berpengaruh negatif terhadap audit delay di pemerintah kabupaten/kota di indonesia kualitas auditor berdasarkan penelitian lase dan sutaryo (2004) , faktor-faktor yang mempengaruhi kualitas auditor, yaitu lama penugasan (tenure). tenure auditor mengacu pada jumlah penugasan berulang yang dilakukan auditor pada pemerintah daerah yang sama. almutairi et al (2009) menjelaskan bahwa semakin panjang tenure dapat menyebabkan semakin berkurangnya independensi auditor, meningkatkan kepuasan dan mengurangi objektivitas auditor. namun, di sisi lain ada yang berpendapat bahwa kualitas audit akan meningkat dengan semakin panjangnya tenure karena dengan pengalaman yang semakin panjang, auditor menjadi lebih akrab dengan operasi bisnis klien dan dengan masalah pelaporan. pada penelitian tersebut, almutairi et al (2009) mengukur tenure sebagai jumlah tahun berturut-turut dari hubungan auditor dengan klien. kecakapan profesional auditor mengacu pada keahlian auditor yang ditunjukkan melalui sertifikasi keahlian dalam bidang akuntansi sebagai pengakuan akan kemampuan profesional seorang auditor. menurut bpk dalam spkn mengenai standar pemeriksaan pernyataan nomor jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 75-86 79 01 standar umum menyebutkan bahwa pemeriksa harus secara kolektif memiliki kecakapan profesional yang memadai untuk melaksanakan audit. pernyataan standar tersebut juga mewajibkan pemeriksa secara kolektif memiliki sertifikasi keahlian. latar belakang pendidikan. kualitas auditor dapat tercermin melalui meningkatnya kapasitas pendidikan yang linier di bidang akuntansi. perolehan gelar akademis di bidang akuntansi baik dalam negeri maupun luar negeri mengindikasikan bahwa pemahaman sistematis tentang kontekstual dan manajerial sumber daya di bidang akuntansi dan audit. berdasarkan penelitian yang dilakukan oleh kartiko dkk (2015) tentang audit delay lkpd di indonesia menunjukkan bahwa karakteristik auditor seperti kecakapan profesional dan latar belakang pendidikan akuntansi auditor menjadi faktor yang mempercepat jangka waktu audit lkpd di indonesia. dan sertifikasi profesional di bidang audit secara signifikan mampu menekan jangka waktu keterlambatan penerbitan lhp lkpd. dari uraian diatas maka dirumuskan hipotesis hipotesis penelitian sebagai berikut: h2a: kecakapan profesional berpengaruh negatif terhadap audit delay pada pemerintah kabupaten/kota di indonesia h2b: latar belakang pendidikan akuntansi auditor berpengaruh negatif terhadap audit delay pada pemerintah kabupaten/kota di indonesia metode penelitian data dan sampel penelitian data yang digunakan dalam penelitian ini ialah data sekunder yang diambil dari ihps dan lkpd yang dikeluarkan oleh bpk dalam bentuk lhp atas lkpd untuk tahun anggaran 2015. data ini diperolah melalui website bpk www.bpk.go.id. metode penentuan sampel menggunakan metode purposive sampling. jumlah populasi yaitu 529 pemerintah daerah dan pemerintah daerah yang memenuhi kriteria sebagai sampel penelitian adalah sebanyak 419 pemerintah daerah di indonesia. tabel 1 rincian sampel penelitian no sampel penelitian jlh 1 pemerintah daerah provinsi 23 2 pemerintah daerah kabupaten 316 3 pemerintah kota 74 4 pemerintah daerah yang menyerahkan lkpd tepat waktu (116) 5 jumlah pemerintah daerah yang dijadikan sampel penelitian 413 sumber: data sekunder diolah tahun 2017 metode analisis data dan pengukuran variabel metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. ). model regresi linier berganda yang digunakan dalam penelitian ini adalah sebagai berikut: ad = α + β1oa + β2 kp + β3 lbpa + ε keterangan: ad = audit delay http://www.bpk.go.id/ pengaruh opini audit dan kualitas auditor terhadap audit delay ............... nila aprila, fachruzzaman, desi siska pratiwi 80 α = konstanta β1.. β3 = koefisien regresi oa = opini audit kp = kecakapan profesional lbpa = latar belakang pendidikan akuntansi ε = kesalahan standar pada penelitian ini, pengukuran audit delay dimulai pada tanggal 1 april sampai pada tanggal lhp lkpd tersebut diserahkan kepada dprd dikarenakan jangka waktu yang diberikan kepada pemerintah daerah untuk menyerahkan lkpd ke bpk adalah paling lambat 3 (tiga) bulan setelah tahun anggaran berakhir. pengukuran tersebut lebih tepat karena di indonesia, permendagri no. 13 tahun 2006 tentang pedoman pengelolaan keuangan daerah dan uu no. 15 tahun 2004 tentang pengelolaan dan tanggung jawab keuangan negara telah memisahkan dengan tegas antara jangka waktu penyampaian laporan keuangan dari pemerintah daerah kepada bpk dan jangka waktu pemeriksaan oleh bpk. pengukuran audit delay pada penelitian ini dibagi menjadi 3, angka 3 untuk 60-80, angka 2 untuk 81-100 dan angka 3 untuk 101-120. opini auditor dalam penelitian ini diukur dengan melihat jenis opini yang diberikan oleh bpk atas laporan keuangan pemerintah daerah yang tercantum dalam lhp. opini audit dibagi menjadi 4 yaitu wtp, wdp, tw, dan tmp. angka 3 untuk opini wtp, angka 2 untuk opini wdp, angka 1 untuk opini tmp dan tw. kecakapan profesional auditor mengacu pada keahlian auditor yang ditunjukkan melalui sertifikasi keahlian dalam bidang akuntansi sebagai pengakuan akan kemampuan profesional seorang auditor. sehingga variabel ini diukur dengan melihat sertifikasi yang dimiliki auditor. angka 3 untuk sertifikasi cpa, ca dan cfe dan angka 2 untuk auditor yang tidak memiliki sertifikasi namun memiliki gelar profesi ak dan angka 1 untuk auditor yang tidak memiliki sertifikasi ataupun gelar profesi. pada umumnya auditor bpk memiliki latar belakang pendidikan akuntansi. namun, kompleksitas pemeriksaan keuangan yang juga memerlukan keahlian lain selain keahlian dalam bidang akuntansi (misalnya: keahlian dalam bidang hukum, teknologi informasi, teknik) membuat bpk juga merekrut auditor dengan latar belakang non-akuntansi. para auditor berlatar belakang pendidikan non-akuntansi tersebut diberikan pendidikan dan pelatihan akuntansi dan audit oleh bpk sebelum mereka melaksanakan audit. karena pada dasarnya lkpd disusun berdasarkan ilmu akuntansi maka diharapkan auditor dengan latar belakang pendidikan akuntasi dapat melakukan pemeriksaan dengan lebih tepat waktu (lase dan sutaryo, 2014). latar belakang pendidikan diukur dengan auditor berlatar belakang pendidikan akuntansi, angka 3 untuk s3, angka 2 untuk s2, angka 1 untuk s1. hasil dan pembahasan statistik deskriptif hasil statistik deskriptif digunakan untuk mengetahui rata-rata (mean) audit delay yang terjadi serta nilai terendah dan tertingginya. dan mengetahui secara lebih rinci mengenai audit delay yang terjadi melalui distribusi frekuensinya. deskripsi audit delay tersebut dapat dilihat dari nilai rata-rata (mean), maksimum, minimum dan standar deviasi. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 75-86 81 tabel 2 analisis statistik desktiptif variabel n min maks mean std. dev. audit delay 413 1 3 2,52 0,711 opini audit 413 1 3 2,51 0,612 kecapakan profesional 413 1 3 2,25 0,632 latar belakang pendidikan akuntansi 413 1 2 1,66 0,471 berdasarkan tabel 2 variabel audit delay memiliki nilai minimal sebesar 1 yaitu 101-120 hari dan maksimal sebesar 3 yaitu 60-80 antara hari. variabel audit delay memiliki nilai mean sebesar 2,52 dan berdasarkan tabel 3 audit delay pada pemerintah kabupaten/kota di indonesia pada tahun anggaran 2015 berkisar antara 60-80 hari. nilai standar deviasi sebesar 0,711 lebih kecil dari nilai rata-ratanya sebesar 2,52 sehingga mengindikasikan tidak terjadi variasi data penelitian pada variabel audit delay. variabel opini audit memiliki nilai minimal sebesar 1 yang menunjukkan pemerintah daerah yang memperoleh opini tmp atau tw dan nilai maksimum sebesar 3 yang menunjukkan pemerintah yang memperoleh opini wtp. nilai mean variabel opini audit sebesar 2,51 dan berdasarkan tabel 3 rata-rata opini audit yang diperoleh pemerintah kabupaten/kota di indonesia adalah wtp. nilai standar deviasi sebesar 0,612 lebih kecil dari nilai rata-ratanya sebesar 2,51 sehingga mengindikasikan tidak terjadi variasi data penelitian pada variabel opini audit. variabel kecakapan professional memiliki nilai minimal sebesar 1 yang menunjukkan auditor tidak memiliki sertifikasi professional maupun gelar profesi dan nilai maksimum sebesar 3 menunjukkan auditor memiliki sertifikasi professional. nilai mean sebesar 2,25 dan berdasarkan tabel 3 rata-rata auditor telah memiliki gelar profesi ak dan masih sedikit yang memiliki serifikasi professional. nilai standar deviasi sebesar 0,632 lebih kecil dari nilai rataratanya sebesar 2,28 sehingga mengindikasikan tidak terjadi variasi data penelitian pada variabel kecakapan professional. variabel latar belakang pendidikan akuntansi memiliki nilai minimal sebesar 1 yang menunjukkan auditor memiliki gelar strata 1 di bidang akuntansi dan nilai maksimum 2 yang menunjukkan auditor memiliki nilai strata 2 di bidang akuntansi. nilai mean sebesar 1,66 dan berdasarkan tabel 3 menunjukkan bahwa banyak auditor yang memiliki gelar strata 2 di bidang akuntansi. nilai standar deviasi sebesar 0,471 sehingga mengindikasikan bahwa tidak terjadi variasi data penelitian pada variabel latar belakang pendidikan akuntansi. tabel 3 frekuensi opini audit keterangan frekuensi persen wtp 214 51,8 wdp 173 41,9 tmp-tw 26 6,3 total 413 100 kecakapan profesional keterangan frekuensi persen ca-cpa 149 36,1 pengaruh opini audit dan kualitas auditor terhadap audit delay ............... nila aprila, fachruzzaman, desi siska pratiwi 82 ak 221 53,5 tidak ada 43 10,4 total 413 100 latar belakang pendidikan akuntansi keterangan frekuensi persen s2 276 33,2 s1 137 66,8 total 413 100 audit delay keterangan frekuensi persen 60-80 169 40,9 81-100 152 36,8 101-120 92 22,3 total 413 100 sumber: data sekunder yang diolah tahun 2017 hasil uji asumsi klasik pengujian asumsi klasik dilakukan dengan tujuan untuk mengetahui apakah data yang digunakan dalam penelitinan mengandung masalah asumsi-asumsi klasik atau tidak pengujian asumsi klasik dalam penelitian ini meliputi empat pengujian, yaitu uji normalitas, uji multikolinieritas dan uji heterokedastisitas. tabel 4 hasil pengujian normalitas variabel kolmogorov-smirnov sig ket audit delay 0,401 0,361 normal opini audit 0,735 0,230 normal kecakapan profesional 0,331 0,327 normal latar belakang pendidikan akuntansi 0,687 0,203 normal sumber: data sekunder diolah tahun 2017 berdasarkan tabel 4 hasil pengujian uji normalitas dari output yang dihasilkan diketahui bahwa nilai signifikansi keempat variabel lebih besar dari 0,05 maka dapat disimpulkan bahwa data berdistribusi normal. tabel 5 hasil uji multikolinearitas variabel collinearity statistics keterangan tolerance vif opini audit 0.891 1.122 bebas multikolinearitas kecakapan profesional 0.895 1.118 bebas multikolinearitas latar belakang pendidikan akuntansi 0.996 1.004 bebas multikolinearitas sumber: data sekunder diolah tahun 2017 jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 75-86 83 berdasarkan hasil tabel 5 di atas dapat diketahui bahwa semua variabel dari persamaan di atas mempunyai nilai tolerance > 0,1 dan nilai vif < 10, sehingga dapat disimpulkan bahwa tidak terjadi gejala multikolinearitas. tabel 6 hasil uji heteroskedastisitas variabel value keterangan opini audit 0.448 bebas heteroskedastisitas kecakapan profesional 0.592 bebas heteroskedastisitas latar belakang pendidikan auditor 0.414 bebas heteroskedastisitas sumber: data sekunder diolah tahun 2017 berdasarkan tabel 6 di atas dapat dilihat bahwa semua variabel dalam persamaan di atas memiliki nilai signifikansi > 0,05, sehingga tidak terjadi masalah heteroskedastisitas. pengujian hipotesis dan pembahasan analisis yang digunakan untuk melakukan pengujian hipotesis adalah analisis regresi linear berganda, adapun hasil uji regresi dari masing-masing variabel dapat dilihat pada tabel 4.6. tabel 7 hasil pengujian hipotesis variabel koefisi en t-hitung sig ket opini audit -2,588 -8,105 0,000 diterima kecakapan profesional -0,351 -2,518 0,005 diterima latar belakang pendidikan akuntansi 0,323 1.049 0,091 ditolak r = 0,503 r2 = 0,253 f = 46,194 (α = 0,000) sumber: data sekunder diolah tahun 2017 uji koefisien determinasi (r2) koefisien determinasi (r2) digunakan untuk mengukur seberapa jauh kemampuan variabel opini audit, kecakapan profesioanl dan latar belakang pendidikan akuntansi dalam menerangkan variasi variabel dependen yaitu audit delay. berdasarkan tabel 4.6 nilai koefisien determinasi (r2) dalam penelitian menunjukkan nilai sebesar 0,253 atau 25,3%, hal ini berarti variabel opini audit, kecakapan professional, dan latar belakang pendidikan auditor mampu menjelaskan variabel audit delay 25,3%, sedangkan sisanya 74,7% dijelaskan variabel lain yang tidak diujikan dalam penelitian ini. uji goodness of fit pengujian model fit dilakukan untuk melihat apakah model analisis regresi layak digunakan dalam penelitian ini. dimana nilai f memiliki tingkat signifikansi < 0,05 (5%). berdasarkan tabel 7 menunjukkan bahwa nilai f 46,194 dengan signifikansi 0,000. hasil ini menunjukkan bahwa model dalam penelitian ini fit karena f 0,000 lebih kecil dari 0,05. pengaruh opini audit dan kualitas auditor terhadap audit delay ............... nila aprila, fachruzzaman, desi siska pratiwi 84 pengujian hipotesis dari tabel 6 di atas menunjukkan bahwa opini audit berpengaruh negatif terhadap audit delay dengan koefisien sebesar -2,588 dan nilai t-hitung sebesar -8,105 dengan nilai signifikansi 0,000 < 0,05, menunjukkan bahwa opini audit berpengaruh secara negatif signifikan terhadap audit delay. dengan demikian, hipotesis h1 dalam penelitian ini diterima. pada tabel 6 di atas menunjukkan bahwa kecakapan professional berpengaruh negative terhadap audit delay dengan nilai koefisien sebesar -0,351 dan nilai t-hitung sebesar -2,518 dengan nilai signifikansi 0,005 < 0,05 menunjukkan bahwa kecakapan profesional berpengaruh secara negatif signifikan terhadap audit delay. dengan demikian, hipotesis 2a dalam penelitian ini diterima. pada tabel 6 di atas menunjukkan bahwa latar belakang pendidikan akuntansi tidak berpengaruh terhadap audit delay karena tingkat signifikansi 0,091 > 0,05 (5%). dengan demikian, hipotesis 2b pada penelitian ini ditolak. hasil dan pembahasan berdasarkan hasil pengujian hipotesis 1, maka dapat disimpulkan bahwa opini audit berpengaruh negatif terhadap audit delay pada pemerintah kabupaten/kota di indonesia. hasil penelitian ini juga menunjukkan bahwa semakin baik opini audit yang diperoleh oleh pemerintah daerah maka semakin kecil audit delay yang terjadi. pemerintah daerah di indonesia yang memperoleh opini wtp memiliki kecenderungan lebih cepat diperiksa daripada pemda yang memperoleh opini selain wtp. berdasarkan hasil pengujian hipotesis, maka dapat disimpulkan bahwa kecakapan professional berpengaruh negatif terhadap audit delay pada pemerintah kabupaten/kota di indonesia. hasil ini menunjukkan bahwa semakin baik kecakapan profesional yang dimiliki oleh auditor semakin kecil audit delay yang terjadi. sertifikasi keahlian adalah suatu bentuk pengakuan atas keprofesionalan seseorang akan bidang yang digelutinya. dalam pasar tenaga kerja sertifikat profesional yang dimiliki sesorang menjadi daya jual orang tersebut, sertifikat tersebutlah yang membedakan tingkat kualitas dan keahlian seorang tenaga kerja dibanding dengan tenaga kerja lainnya. berdasarkan hasil pengujian hipotesis, maka dapat disimpulkan bahwa latar belakang pendidikan akuntansi tidak berpengaruh terhadap audit delay pada pemerintah kabupaten/kota di indonesia. tidak berpangaruhnya latar belakang pendidikan akuntansi tidak menjamin akan mempersingkat audit delay yang terjadi. dalam melaksanakan audit untuk sampai pada suatu pernyataan pendapat, auditor harus senantiasa bertindak sebagai seorang ahli dalam bidang akuntansi dan bidang auditing. untuk memenuhi persyaratan sebagai seorang profesional, auditor harus menjalani pelatihan teknis yang cukup. pelatihan ini harus secara memadai mencakup aspek teknis maupun pendidikan umum. walaupun auditor telah melakukan pelatihan teknis yang cukup, hal tersebut tidak menjamin bahwa audit delay akan berkurang. adapun permasalahannya seperti beban kerja yang relatif berat bagi auditor bpk. dalam satu tahun auditor bpk bisa mendapat penugasan audit sebanyak 4 – 5 kali. selain itu tidak jarang pegawai pada unit kerja penunjang ikut mendapat penugasan audit. masalah–masalah tersebut berdampak pada kinerja auditor yang mempengaruhi kualitas pemeriksaan dan mengganggu kerjasama tim pemeriksa dalam melakukan pemeriksaan serta dapat memperlambat pekerjaan dalam tugas melakukan pemeriksaan keuangan. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 75-86 85 penutup simpulan penelitian ini dilakukan dengan membuktikan secara empiris pengaruh opini audit, kecakapan professional dan latar belakang pendidikan akuntansi terhadap audit delay pada pemerintah kabupaten/kota di indonesia. berdasarkan hasil penelitian dapat disimpulkan bahwa opini audit berpengaruh negatif terhadap audit delay. hal ini menunjukkan semakin baik opini audit yang diperoleh semakin kecil audit delay yang terjadi.. opini baik yang didapatkan daerah dari bpk menunjukkan bahwa tidak banyak salah saji yang ditemukan oleh auditor. sehingga waktu yang dibutuhkan oleh auditor untuk memeriksa laporan keuangan akan lebih singkat. kecakapan professional berpengaruh negatif terhadap audit delay. hal ini mennjukkan semakin baik kecakapan professional yang dimiliki oleh auditor menunjukkan bahwa semakin kecil audit delay yang terjadi. semakin banyaknya auditor yang memiliki sertifikasi profesional dalam sebuah tim audit maka audit delay akan cenderung lebih singkat. latar belakang pendidikan akuntansi tidak berpengaruh negatif terhadap audit delay. hal ini menunjukkan bahwa betapa pun tingginya kemampuan seseorang dalam bidang-bidang lain,termasuk dalam bidang bisnis dan keuangan, ia tidak dapat memenuhi persyaratan dalam standar auditing, jika ia tidak memiliki pendidikan serta pengalaman memadai dalam bidang auditing. walaupun auditor telah melakukan pelatihan teknis yang cukup, hal tersebut tidak menjamin bahwa audit delay akan berkurang. adapun permasalahannya seperti beban kerja yang relatif berat bagi auditor bpk. keterbatasan penelitian penelitian ini masih jauh dari kata sempurna karena memiliki keterbatasan penelitian, antara lain: 1. pengukuran variabel kualitas auditor yang turun memeriksa ke pemerintah daerah hanya diwakilkan oleh gelar akademik di bidang akuntansi dan bisnis dan sertifikat profesional yang diperoleh oleh penanggung jawab audit. sedangkan nyatanya auditor bpk yang turun memeriksa ke pemerintah daerah lebih dari satu orang yang terdiri dari ketua tim audit dan anggota atau sering disebut tim audit. 2. adanya faktor lain yang mungkin berpengaruh terhadap audit delay pada pemerintah kabupaten/kota di indonesia daftar pustaka almutairi, a, d. kimberly, dan t. skantz. 2009. auditor tenure, auditor, specialization, and information asymmetry. managerial auditing journal, 24: 600-623 ashton, r. h., graul, p. r., & newton, j. d. (1989). audit delay and the timeliness of corporate reporting. contemporary accounting research, 5: 657–673. badan pemeriksa keuangan ri. 2016. ikhtisar hasil pemeriksaan semester ii tahun 2016. jakarta. cohen, s. dan s. leventis. 2012. effects of municipal, auditing and political factors on audit delay. accounting forum, 37: 40– 53. pengaruh opini audit dan kualitas auditor terhadap audit delay ............... nila aprila, fachruzzaman, desi siska pratiwi 86 fachrurozi, luthfi. 2014. “analisis faktor-faktor yang mempengaruhi audit delay pada pemerintah daerah di indonesia. skripsi. semarang: fakultas ekonomika dan bisnis universitas diponegoro. hardini, ziza g. 2015. pengaruh akuntabilitas kinerja, ukuran daerah dan opini auditor terhadap audit delay pada pemerintah kabupaten/kota di indonesia. skirpsi. semarang: fakultas ekonomi universitas negeri semarang. ikatan akuntan indonesia. 2011. standar profesional akuntan publik. jakarta jensen, m. c. dan meckling, w. h. 1976. theory of firm: managerial behaviour, agency costs and ownership structure. journal of financial economics, 3: 305-360. kartiko, sigit w, fitriany & sylvia s. 2015. pengaruh opini audit, kualitas auditor, dan sistem informasi akuntansi terhadap keterlambatan penerbitan laporan hasil pemeriksaan laporan keuangan pemerintah daerah. simposium nasional akuntansi xviii. lase, y dan sutaryo. (2014). pengaruh karakteristik auditor terhadap audit delay laporan keuangan pemerintah daerah. in simposium nasional akuntansi xvii. payne, j. l., dan jensen, k. l. 2002. an examination of municipal audit delay. journal of accounting and public policy, 21: 1–29. peraturan badan pemeriksa keuangan ri nomor 01 tahun 2007 tentang standar pemeriksaan keuangan negara. peraturan menteri dalam negeri nomor 13 tahun 2006 tentang pedoman pengelolaan keuangan daerah. peraturan pemerintah republik indonesia nomor 71 tahun 2010 tentang standar akuntansi pemerintahan. jakarta. undang-undang dasar 1945 bab viii tentang badan pemeriksa keuangan. undang-undang republik indonesia nomor 1 tahun 2004 tentang perbendaharaan negara. jakarta. ____________________________ nomor 15 tahun 2004 tentang pengelolaan dan tanggung jawab keuangan negara. jakarta. _____________________________ nomor 17 tahun 2003 tentang keuangan negara. jakarta. www.bpk.go.id jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 135 144 135 pengaruh penerapan pengendalian internal, komitmen organisasi dan budaya organisasi terhadap kecenderungan kecurangan (fraud) pada perusahaan pembiayaan kota bengkulu the influence application of internal control, organizational commitment, and organizational culture on tendency of fraud at finance’s company of bengkulu city lidia natalia 1) isma coryanata 2) universitas bengkulu, jl. wr. supratman, kandang limun, muara bangkahulu, bengkulu 1 ) lidianatalia409@gmail.com 1 ), ismacoryanata@yahoo.com 2 ) abstract a fraud was an action to deceive other parties for personal advantages. this study aimed at investigating the influence of internal control, organizational commitment, and organizational culture on tendency of fraud. this study applied quantitative approach and data was collected by using questionnaires as instrument. this study was conducted at finance’s company of bengkulu city. samples were selected by applying purposive sampling technique. the samples of this study were the employees of finance departments of the 11 finance with respondents as many as 33 people. the technique of data analysis applied was multiple linear regression technique assisted by spss 23 for windows program. the result of the analysis showed that (1) the internal control had negative and influence on fraud tendency, (2) the organizational commitment had negative and influence on fraud tendency, (3) the organizational culture had negative and influence on fraud tendency key words: internal control, commitment, culture, fraud. abstrak kecurangan merupakan tindakan merugikan pihak lain demi keuntungan pribadi. penelitian ini bertujuan untuk mengetahui pengaruh penerapan pengendalian internal, komitmen organisasi, dan budaya organisasi terhadap kecenderungan kecurangan (fraud). penelitian ini menggunakan pendekatan kuantitatif yang dalam pengumpulan data penelitian menggunakan instrumen kuesioner. penelitian ini dilakukan pada perusahaan pembiayaan di kota bengkulu. teknik pengambilan sampel dalam penelitian ini purposive sampling. sampel yang digunakan dalam penelitian ini adalah karyawan bagian finance dengan jumlah responden sebanyak 33 orang. teknik analisis data yang menggunakan analisis regresi linear berganda dengan menggunakan program spss 23 for windows. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan (fraud), (2) komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud), dan (3) budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). kata kunci : internal, komitmen, budaya, kecurangan. pendhuluan kecurangan (fraud) merupakan suatu kesalahan yang dilakukan secara sengaja. dalam lingkup akuntansi, konsep kecurangan (fraud) merupakan penyimpangan dari prosedur akuntansi mailto:lidianatalia409@gmail.com pengaruh penerapan pengendalian internal... lidia natalia dan isma coryanata 136 yang seharusnya diterapkan dalam suatu entitas (najahningrum, 2013). kecurangan (fraud) merupakan suatu kesalahan yang dilakukan secara sengaja. dalam lingkup akuntansi, konsep kecurangan (fraud) merupakan penyimpangan dari prosedur akuntansi yang seharusnya diterapkan dalam suatu entitas (najahningrum, 2013). terdapat beberapa hal yang menjadi perbedaan penelitian ini dengan penelitian sebelumnya. pertama, didalam penelitian ini, peneliti mengganti atribut ketaatan aturan akuntansi dengan budaya organisasi. kedua, tempat penelitian ini dilakukan pada perusahaan pembiayaan di kota bengkulu sedangkan penelitian sebelumnya dilakukan pada lembaga perkreditan desa di kabupaten buleleng. ketiga, sampel yang digunakan dalam penelitian ini adalah karyawan bagian administrasi pada perusahaan pembiayaan di kota bengkulu sedangkan sampel yang digunakan dalam penelitian terdahulu adalah kepala dan pegawai bagian keuangan lpd kepala dan pegawai bagian keuangan lpd. rumusan masalah dalam penelitian ini adalah apakah penerapan pegendalian internal, komitmen organisasi,dan budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). penelitian ini bertujuan untuk mengetahui pengaruh penerapan pengendalian internal, komitmen organisasi, dan budaya organisasi terhadap kecenderungan kecurangan (fraud). kerangka teoritis dan hipotesis teori fraud triangle opportunity pressure rationalization gambar fraud triangle teori fraud triangle atau segitiga kecurangan pertama kali dikembangkan oleh cressey (1940) sebagai suatu gagasan yang meneliti tentang penyebab terjadinya kecurangan (husaini, 2009). teori fraud triangle seperti pada gambar diatas menjelaskan bahwa fraud disebakan oleh tiga faktor yaitu : kesempatan (opportunity), tekanan (pressure), pembenaran (rationalization). penerapan pengendalian internal dan kecenderungan kecurangan (fraud) akuntansi pengendalian internal yang efektif dapat melindungi dari pencurian, penggelapan, penyalahgunaan aktiva pada lokasi yang tidak tepat. selain itu, pengendalian internal juga memberikan jaminan yang wajar terhadap informasi bisnis yang akurat demi keberhasilan perusahaan. oleh karena itu, jika pengendalian internal yang telah dirancang dan dilaksanakan dengan efektif maka pengendalian internal dapat diandalkan untuk melindungi dari kecurangan termasuk apabila ada karyawan yang berniat melakukan kecenderungan kecurangan akuntansi (davia et al., 2000) dalam (mustika et al., 2016). h1 : penerapan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 135 144 137 komitmen organisasi dan kecenderungan kecurangan (fraud) akuntansi steers (1985:50) dalam adinda dan ikhsan (2015), mendefinisikan komitmen organisasi sebagai rasa identifikasi (kepercayaan terhadap nilai-nilai organisasi), keterlibatan (kesediaan untuk berusaha sebaik mungkin demi kepentingan organisasi) dan loyalitas (keinginan untuk tetap menjadi anggota organisasi yang bersangkutan) yang dinyatakan oleh seorang karyawan terhadap organisasinya. menurut najahningrum (2013), komitmen organisasi menunjukkan penerimaan seseorang terhadap nilai-nilai serta tujuan organisasi. sikap yang diambil oleh karyawan berkaitan dengan pencapaian tujuan perusahaan menunjukkan seberapa besar komitmen karyawan tersebut terhadap organisasi tempatnya bekerja. h2 : komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. budaya organisasi dan kecenderungan kecurangan (fraud) akuntansi menurut faisal (2013), kultur organisasi merupakan norma, nilai dan konsep dasar yang dianut oleh anggota organisasi kepada pemimpin yang dapat mempengaruhi perilaku dan cara kerja anggota organisasi. menurut luthans (2006:47) dalam rachmanta dan ikhsan (2014), budaya dapat didefinisikan sebagai pengetahuan yang diperoleh untuk menginterpretasikan pengalaman dan menghasilkan perilaku sosial. h3 : budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. metode penelitian data dan sampel penelitian penelitian ini menggunakan jenis penelitian metode kuantitatif. data yang digunakan dalam penelitian ini adalah data primer. pada penelitian ini, pengambilan sampel ditentukan dengan metode purposive sampling. populasi dalam penelitian ini adalah seluruh karyawan bagian finance yang bekerja pada perusahaan pembiayaan yang ada di kota bengkulu. sampel dari penelitian ini adalah karyawan yang bekerja bagian administrasi pada perusahaan pembiayaan yang ada di kota bengkulu dengan kriteria yaitu, memiliki pengalaman kerja minimal 1 tahun. variabel dependen kecenderungan kecurangan (fraud) instrumen yang digunakan untuk mengukur kecenderungan kecurangan terdiri dari empat item pertanyaan yang dikembangkan oleh weygandt et al., (2011). pengukuran variabel menggunakan skala likert 1-5, semakin tinggi nilai yang ditunjukan maka semakin tinggi frekuensi kecurangan yang terjadi. pengaruh penerapan pengendalian internal... lidia natalia dan isma coryanata 138 variabel independen penerapan pengendalian internal instrumen yang digunakan untuk mengukur pengendalian internal terdiri dari lima dimensi pengendalian internal dan lima item pertanyaan yang dikembangkan oleh coso. pengukuran variabel menggunakan skala likert 1-5, semakin rendah nilai yang ditunjukkan maka pengendalian internal semakin tidak efektif. komitmen organisasi. instrumen yang digunakan untuk mengukur komitmen organisasi terdiri dari lima item pertanyaan yang dikembangkan mowday (1997) dalam kartika, (2010). pengukuran variabel menggunakan skala likert 1-5, semakin rendah nilai yang ditunjukan maka kesesuaian kompensasi semakin tidak efektif. budaya organisasi instrumen yang digunakan untuk mengukur budaya organisasi terdiri dari tujuh dimensi budaya organisasi dan delapan item pertanyaan yang dikembangkan oleh robbins (2002:525). pengukuran variabel menggunakan skala likert 1-5, semakin rendah nilai yang ditunjukkan maka budaya organisasi semakin tidak efektif. hasil dan pembahasan populasi dan sampel penelitian populasi dalam penelitian ini adalah seluruh karyawan bagian finance pada perusahaan pembiayaan yang ada di kota bengkulu. pemilihan sampel karyawan yang dijadikan sampel dalam penelitian ini adalah karyawan yang bekerja dibagian administrasi pada perusahaan pembiayaan yang ada di kota bengkulu dengan kriteria yaitu, memiliki pengalaman kerja minimal 1 tahun. hasil uji kualitas data hasil uji validitas hasil uji validitas dalam penelitian ini menggunakan uji cfa (confirmatory factor analysis) dimana nilai kmo msa (kaiser-meyer-olkin measure of sampling adequacy) dari analisis menunjukkan nilai > 0,50 dan nilai dari signifikansi dari bartlett’s test of sphericity yang diinginkan adalah < 0,05. hasil pengujian validitas data dapat dilhat pada tabel 1. tabel 1. hasil pengujian validitas variabel n kmo msa sig keterangan kk 33 0,649 0,000 valid pi 33 0,777 0,000 valid ko 33 0,567 0,000 valid bo 33 0,546 0,000 valid sumber: data primer diolah, 2018 jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 135 144 139 berdasarkan tabel 1 diatas menunjukan bahwa hasil pengujian validitas semua item pernyataan/pertanyaan untuk variabel kecenderungan kecurangan, pengendalian internal, komitmen organisasi, dan budaya organisasi, lebih besar dari 0,50 dengan signifikansi masingmasing variabel 0,000 maka, dapat disimpulkan bahwa semua variabel penelitian sudah valid dan dapat dilanjutkan untuk digunakan pada pengujian selanjutnya. hasil uji reliabilitas uji reliabilitas digunakan untuk menentukan tingkat kepercayaan minimal yang dapat diberikan terhadap kesungguhan jawaban yang diterima. uji reliabilitas ini menggunakan teknik cronbach’s alpha (α). kriteria suatu instrumen penelitian dikatakan reliabel dengan menggunakan teknik ini, bila koefisien reliabilitas (ri) > 0,7 (ghozali, 2013). adapun hasil perhitungan dituangkan dalam tabel : tabel hasil pengujian reliabilitas no variabel jumlah instrumen nilai alpha cronbach keterangan 1 kecenderungan kecurangan 3 0,849 reliabel 2 penerapan pengendalian internal 5 0,846 reliabel 3 komitmen organisasi 5 0,729 reliabel 4 budaya organisasi 8 0,747 reliabel sumber: data primer diolah, 2018 berdasarkan tabel diatas menunjukan hasil pengujian reliabilitas variabel kecenderungan kecurangan, pengendalian internal, komitmen organisasi, dan budaya organisasi, menunjukan bahwa nilai cronbach’s alpha> 0,70. dengan demikian, dapat disimpulkan bahwa seluruh instrumen atau variabel penelitian dinyatakan reliabel. hasil uji asumsi klasik variabel hasil persyaratan keterangan normalitas 0,085 sig > 0,05 distribusi normal multikolinearitas 0,983; 0,982; 0,993 toleransi > 0,1 dan vif < 10 bebas multikolinearitas heteroskedastisitas 0,544; 0,215; 0,869 sig > 0,05 bebas heteroskedastisitas sumber: data primer diolah, 2018 hasil uji hipotesis tabel hasil pengujian regresi linear berganda variabel koefisien sig. hasil penerapan pengendalian internal -0,253 0,035 diterima komitmen organisasi -0,300 0,010 diterima pengaruh penerapan pengendalian internal... lidia natalia dan isma coryanata 140 variabel koefisien sig. hasil budaya organisasi -0,200 0,016 diterima r square 0,436 adjusted r2 0,378 f 7,484 sig 0,001 sumber: data primer diolah, 2018 hasil uji kelayakan model (f test) uji kelayakan model dilakukan dengan uji f. pengujian ini dilakukan untuk mengetahui kelayakan model variabel yang digunakan dalam penelitian. kriteria pengujian yang digunakan adalah dengan membandingkan derajat kepercayaan dengan tingkat signifikan sebesar 5%. hasil pengujian model regresi yang digunakan dianggap layak di uji apabila hasil uji f adalah pvalue < 5% (0,05), dan sebaliknya hasil pengujian model regresi dianggap tidak layak di uji apabila hasil uji f adalah pvalue > 5% (0,05). hasil uji pada tabel diperoleh nilai f sebesar 7,484 dengan tingkat signifikan pvalue sebesar 0,001. dengan demikian nilai pvalue yang diperoleh lebih kecil dari 0,05 dan dapat disimpulkan bahwa model penelitian yang digunakan dianggap layak uji dan tiga variabel mampu menjelaskan fenomena kecenderungan kecurangan pada perusahaan pembiayaan di kota bengkulu. hasil uji koefisien determinan (r 2 ) berdasarkan hasil perhitungan pada tabel, terlihat nilai koefisien determinan adjusted r 2 sebesar 0,378. hasil pengujian ini menerangkan bahwa hanya 37,8% varian variabel kecenderungan kecurangan dapat dijelaskan dengan variabel penerapan pengendalian internal, komitmen organisasi, dan budaya organisasi, sedangkan sisanya sebesar 62,2% dipengaruhi atau bisa dijelaskan oleh faktor lainnya yang tidak termasuk kedalam penelitian ini. hasil uji-t uji t statisitik adalah untuk mengetahui pengaruh masing-masing variabel independen terhadap variabel dependen juga dilakukan dengan melihat nilai probabilitasnya (signifikansi), dimana apabila nilai signifikan t < 0,05, maka itu artinya variabel independen berpengaruh terhadap variabel dependen, sebaliknya apabila nilai signifikan t > 0,05 itu berati variabel independen tidak berpengaruh tarhadap variabel dependen. untuk melihat arah hubungan atau pengganti, maka dengan melihat koefisien negatifnya. apabila dia negatif maka pengaruhnya adalah negatif, dan apabila positif maka pengaruh variabel independen adalah positif terhadap variabel dependen ( ghozali, 2013 ). berdasarkan tabel diatas menunjukkan bahwa variabel penerapan pengendalian internal memilki nilai sebesar 0,035 lebih kecil dari 0,05, maka dapat disimpulkan hipotesis 1 diterima. hasil uji t pada variabel komitmen organisasi memiliki nilai 0,010 lebih kecil dari 0,05 maka dapat disimpulkan hipotesis 2 diterima. dan hasil uji t pada variabel budaya organisasi memiliki nilai 0,016 lebih kecil dari 0,05 maka dapat disimpulkan hipotesis 3 diterima. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 135 144 141 pembahasan penerapan pengendalian internal terhadap kecenderungan kecurangan (fraud) akuntansi berdasarkan hasil pengujian hipotesis 1 (h1) menggunakan regresi linier berganda untuk menguji hubungan penerapan pengendalian internal terhadap kecenderungan kecurangan, hasil pengujian tersebut menyatakan bahwa penerapan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan secara empiris terbukti. hal ini berarti bahwa pengendalian internal berpengaruh terhadap kecenderungan kecurangan. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh mustika et al., (2016), ariani et al., (2014), prawira et al., (2014), dan yadnya et al., (2017) yang menunjukkan bahwa semakin baik atau semakin efektif pengendalian internal, maka akan menurunkan dan meminimalisir terjadinya tingkat kecenderungan kecurangan. komitmen organisasi terhadap kecenderungan kecurangan (fraud) akuntansi berdasarkan hasil pengujian hipotesis kedua (h2) menggunakan regresi linier berganda untuk menguji hubungan komitmen organisasi terhadap kecenderungan kecurangan, hasil pengujian tersebut menyatakan bahwa komitmen organisasi berpengaruh positif terhadap kecenderungan kecurangan secara empiris terbukti. hasil penelitian ini menunjukkan bahwa semakin tinggi komitmen organisasi di suatu perusahaan, maka akan semakin rendah tingkat kecenderungan kecurangan yang mungkin terjadi. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh widiutami et al., (2017), pristiyanti (2012), dan virmayanti et al., (2017) yang menunjukkan bahwa karyawan yang memiliki komitmen organisasi yang tinggi terhadap perusahaan, berarti karyawan telah memahami bahwa ketika bekerja, tujuannya adalah untuk kepentingan organisasi bukan untuk kepentingan dirinya sendiri. jadi, semakin tinggi komitmen organisasi seorang karyawan, maka menurunkan tingkat kecenderungan kecurangan yang akan terjadi di perusahaan tersebut. budaya organisasi terhadap kecenderungan kecurangan (fraud) akuntansi berdasarkan hasil pengujian hipotesis kedua (h3) menggunakan regresi linier berganda untuk menguji hubungan budaya organisasi terhadap kecenderungan kecurangan, hasil pengujian tersebut menyatakan bahwa budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan secara empiris terbukti. hasil penelitian ini menunjukkan bahwa semakin etis atau baik budaya organisasi suatu perusahaan maka akan menurunkan tingkat kecenderungan kecurangan yang dilakukan oleh karyawan. hasil penelitian ini sejalan dengan penelitian yang dilakukan rachmanta dan ikhsan (2014), sulistiyowati (2007) dalam faisal (2013),dan pristiyanti (2012) yang menunjukkan bahwa budaya organisasi akan membentuk para pelaku organisasi mempunyai sense of belonging (rasa ikut memiliki) dan isense of identity (rasa bangga sebagai bagian dari organisasi). hasil penelitian ini menunjukkan bahwa budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan. pengaruh penerapan pengendalian internal... lidia natalia dan isma coryanata 142 penutup kesimpulan penelitian ini bertujuan untuk menguji apakah penerapan pengendalian internal, komitmen organisasi, dan budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan pada perusahaan pembiayaan di kota bengkulu. berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan beberapa hal, antara lain sebagai berikut: 1. semakin baik atau efektif penerapan pengendalian internal di perusahaan pembiayaan yang ada di kota bengkulu, maka akan menurunkan tingkat kecenderungan kecurangan. 2. semakin tinggi komitmen organisasi di perusahaan pembiayaan yang ada di kota bengkulu, maka akan menurunkan tingkat kecenderungan kecurangan. 3. semakin baik atau etis suatu budaya organisasi di perusahaan pembiayaan yang ada di kota bengkulu, maka akan menurunkan tingkat kecenderungan kecurangan. saran penulis sadar bahwa masih banyak kekurangan peneliti dalam melakukan penelitian, saran yang dapat penulis berikan dalam penelitian ini adalah : 1. dalam pengumpulan data sebaiknya selain menggunakan kuesioner, menggunakan metode wawancara agar data yang di dapat lebih relevan. 2. untuk peneliti selanjutnya, sebaiknya dalam penelitian menambah variabel independen yang memungkinkan mempengaruhi kecenderungan kecurangan. misalnya variabel kesesuaian kompensasi, asimetri informasi, ketaatan aturan akuntansi dan lain sebagainya. 3. untuk peneliti selanjutnya, yaitu agar dapat mengganti objek penelitian, misalnya ke perusahaan asuransi dan memperluas cakupan objek, misalnya dengan menambah jumlah sampel dan jumlah responden penelitian. 4. untuk peneliti selanjutnya, yaitu agar dapat mengganti pernyataan di dalam kuesioner dengan yang lebih tepat, agar bisa menggambarkan variabel kecenderungan kecurangan. 5. untuk peneliti selanjutnya, yaitu agar dapat mengganti sampel dalam penelitian ini dengan sampel yang berkaitan dengan pengelolaan aset, misalnya seperti pengelola keuangan atau bendahara, dan lain-lain. daftar pustaka adelin vani dan eka fauzihardani. 2013. pengaruh pengendalian internal, ketaaatan pada aturan akuntansi dan kecenderungan kecurangan terhadap perilaku tidak etis. jurnal wra, vol. 1, no. 2. hlm. 259-269. oktober 2013. adinda, yanita maya., dan sukardi ikhsan. 2015. faktor yang mempengaruhi terjadinya kecurangan di sektor pemerintahan kabupaten klaten. accounting analysis journal, jurusan akuntansi, fakultas ekonomi, universitas negeri semarang,hlm. 2-3. arens, alvin a, pandal j. elder, dan mark s. beasley. 2003. auditing dan pelayanan verifikasi, edisi 9. jakarta : pt indeks kelompok gramedia. ariani, ketut sulasmi., lucy sri musmini., dan nyoman trisna herawati. 2014. analisis pengaruh moralitas individu, asimetri informasi dan keefektifan sistem pengendalian internal terhadap kecenderungan kecurangan akuntansi di pdam kabupaten bangli. ejournal s1 ak universitas pendidikan ganesha, jurusan akuntansi program s1, vol.2, no.1, tahun 2014. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 135 144 143 faisal, muhammad. 2013. analisis fraud di sektor pemerintahan kabupaten kudus. accounting analysis journal. jurusan akuntansi, fakultas ekonomi, universitas negeri semarang. hlm.69-72. fauwzi, hari lifandi, mohammad. (2011). analisis pengaruh keefektifan pengendalian internal, persepsi kesesuaian kompensasi , moralitas manajemen terhadap perilaku tidak etis dan kecenderungan kecurangan akuntansi. skripsi dipublikasikan. fakultas ekonomi universitas diponegoro. semarang. otoritas jasa keuangan. http://www.ojk.go.id/id/kanal/edukasi-dan-perlindungankonsumen/berita-dan-kegiatan/info-terkini/pages/ojk-tingkat-pengaduan-konsumen-dantingkat-kesadaran-masyarakat-meningkat.aspx. diakses pada tanggal 22 februari 2018. husaini. 2009. komite audit & audit internal : integrasi pengawasan korporasi. bandung : unpad press. ikatan akuntansi indonesia (iai). 2001. standar profesional akuntan publik. jakarta: salemba empat. ikhsan, arfan dan muhammad ishak. 2005. akuntansi keperilakuan. jakarta : salemba empat. kartika, andi. 2010. pengaruh komitmen organisasi dan ketidakpastian lingkungan dalam hubungan antara partisipasi anggaran dengan senjangan anggaran (studi empiris pada rumah sakit swasta di kota semarang). jurnal kajian akuntansi, vol.2, no.1, hlm. 39-60, februari, 2010. kreitner, robert dan angelo kinicki. 2005. perilaku organisasi organizational behavior, edisi 5. jakarta : salemba empat. mulyadi. 2002. auditing, edisi 6. jakarta : salemba empat. mustika, dian., sri hastuti., dan sucahyo heriningsih. 2016. analisis faktor-faktor yang mempengaruhi kecenderungan kecurangan (persepsi pegawai dinas kabupaten way kanan lampung). simposium nasional akuntansi xix, lampung, 2016. hlm. 2-12. najahningrum , anik fatun. 2013. faktor-faktor yang mempengaruhi fraud: persepsi pegawai dinas provinsi diy. accounting analysis journal, jurusan akuntansi, fakultas ekonomi, universitas negeri semarang,hlm. 262-266. prawira, i made darma., nyoman trisna herawati, dan nyoman ari surya darmawan. 2014. pengaruh moralitas individu, asimetri informasi dan efektivitas pengendalian internal terhadap kecenderungan kecurangan (fraud) akuntansi (studi empiris pada badan usaha milik daerah kabupaten buleleng). e-journal s1 ak universitas pendidikan ganesha, jurusan akuntansi program s1, vol.2, no.1, tahun 2014. pristiyanti, ika ruly. 2012. persepsi pegawai instansi pemerintah mengenai faktor-faktor yang mempengaruhi fraud di sektor pemerintahan. accounting analysis journal, jurusan akuntansi, fakultas ekonomi, universitas negeri semarang,hlm. 6. rachmanta, ray dan sukardi ikhsan. 2014. analisis faktor-faktor yang mempengaruhi kecurangan (fraud) di sektor pendidikan kota semarang. accounting analysis journal. jurusan akuntansi, fakultas ekonomi, universitas negeri semarang. hlm. 390. rbtv. http://rbtv.co.id/polisi-ciduk-mantan-karyawan-finance/. diakses tanggal 21 februari 2018. robbins, stephen p,. judge, timothy a. 2002. perilaku organisasi (organizational behavior). jakarta: salemba empat. tuanakotta, theodorus m. 2007. audit forensik dan audit investigatif. jakarta : lembaga penerbit fakultas ekonomi universitas indonesia. sugiyono. 2012. metode penelitian kuantitatif kualitatif dan r&d. bandung: alfabeta http://www.ojk.go.id/id/kanal/edukasi-dan-perlindungan-konsumen/berita-dan-kegiatan/info-terkini/pages/ojk-tingkat-pengaduan-konsumen-dan-tingkat-kesadaran-masyarakat-meningkat.aspx http://www.ojk.go.id/id/kanal/edukasi-dan-perlindungan-konsumen/berita-dan-kegiatan/info-terkini/pages/ojk-tingkat-pengaduan-konsumen-dan-tingkat-kesadaran-masyarakat-meningkat.aspx http://www.ojk.go.id/id/kanal/edukasi-dan-perlindungan-konsumen/berita-dan-kegiatan/info-terkini/pages/ojk-tingkat-pengaduan-konsumen-dan-tingkat-kesadaran-masyarakat-meningkat.aspx http://rbtv.co.id/polisi-ciduk-mantan-karyawan-finance/ pengaruh penerapan pengendalian internal... lidia natalia dan isma coryanata 144 sutrisno, edy. 2011. manajemen sumber daya manusia. kencana prenada media group. jakarta. tuanakotta, theodorus m. 2007. audit forensik dan audit investigatif. jakarta : lembaga penerbit fakultas ekonomi universitas indonesia. virmayani, putu crysma., ni luh gede erni sulindawati., dan anantawikrama tungga atmadja. 2017. pengaruh kesesuaian kompensasi, asimetri informasi, budaya etis organisasi dan komitmen organisasi terhadap kecenderungan kecurangan (fraud) akuntansi pada koperasi simpan pinjam se-kecamatan buleleng. e-journal s1 ak universitas pendidikan ganesha, jurusan akuntansi program s1, vol.7, no.1, tahun 2017. weygandt, et al. 2011. intermediate accounting, edisi 12. jakarta: salemba empat. widiutami, ni putu sri., ni luh gede erni sulindawati., dan anantawikrama tungga atmadja. 2017. pengaruh efektivitas pengendalian internal, ketaatan aturan akuntansi, dan komitmen organisasi terhadap kecenderungan kecurangan akuntansi (studi empiris pada lembaga perkreditan desa di kabupaten buleleng). e-journal s1 ak universitas pendidikan ganesha, jurusan akuntansi program s1, vol.7, no.1, tahun 2017. yadnya, made dwi kusuma., ni kadek sinarwati., dan gede adi yuniarta. 2017. pengaruh moralitas individu, efektivitas sistem pengendalian internal, dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan (studi kasus pada ksp kecamatan buleleng). e-journal s1 ak universitas pendidikan ganesha, jurusan akuntansi program s1, vol.7, no.1, tahun 2017 jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 15 25 15 pengaruh kolektivisme, komitmen organisasi, dan penalaran moral terhadap intensi melakukan whistleblowing pada pt. bank bri (persero), tbk. cabang bengkulu the influences of collectivism, organizational commitment, moral reasoning on whistleblowing intention in pt bri bank (persero), tbk. bengkulu branch. intan tri nurdianti 1), fitrawati ilyas , se.,m.bus., cpa 2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu 1, 2 ) intantnp@gmail.com 1 )dan ilyasfitrawati@yahoo.com 2 ) abstaract this research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. the primary data of this research are collected from bank officer at bank bri bengkulu branch by using a survey approach. the questionnaire distributed to 60 respondents, but only 52 questionnaires that can be analyzed or processed. analysis of the data in this study using analyzed multiple regression analysis. the result of the research showed that: (1) collectivism has a positive effect on whistleblowing intention, (2) organizational commitment does not affect on whistleblowing intention, and (3) moral reasoning has a positive effect on whistleblowing intention. this research is expected to help the banks, particularly bank bri bengkulu branch in designing strategies to increase their employees whistleblowing intention or in enhancing the institution’s whistleblowing system by paying attention to factors that influence whistleblowing intentions . key words: whistleblowing intention, collectivism, organizational commitment, moral reasoning abstrak penelitian ini bertujuan untuk menguji pengaruh kolektivisme, komitmen organisasi, dan penalaran moral terhadap intensi melakukan whistleblowing. data primer dalam penelitian ini diperoleh dari pegawai bank bri cabang bengkulu menggunakan pendekatan survey dengan menyebarkan kuesioner. kuesioner disebarkan kepada 60 responden, tetapi hanya 52 kuesioner yang dapat dianalisis atau diolah. analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. hasil penelitian menunjukkan bahwa: (1) kolektivisme berpengaruh positif terhadap intensi melakukan whistleblowing, (2) komitmen organisasi tidak berpengaruh terhadap terhadap intensi melakukan whistleblowing, (3) penalaran moral berpengaruh positif terhadap intensi melakukan whistleblowing. penelitian ini diharapkan dapat membantu perbankan, khususnya bank bri cabang bengkulu dalam merancang strategi untuk meningkatkan intensi whistleblowing karyawannya serta meningkatkan whistleblowing system pada institusinya dengan memperhatikan faktor-faktor yang mempengaruhi intensi whistleblowing. kata kunci: intensi melakukan whistleblowing, kolektivisme, komitmen organisasi, dan penalaran moral. pendahuluan bank adalah badan usaha yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam bentuk kredit atau bentuk-bentuk lainnya dalam rangka meningkatkan taraf hidup rakyat banyak (uu no. 10 tahun 1998). beberapa kasus kecurangan yang terjadi di perbankan adalah pembobolan kantor kas bank rakyat indonesia (bri) tamini square pada 13 oktober 2010 yang melibatkan supervisor kantor kas tersebut dibantu empat tersangka dari luar bank. modusnya adalah dengan mailto:intantnp@gmail.com1)dan mailto:ilyasfitrawati@yahoo.com2 pengaruh kolektivisme, komitmen organisasi,... intan dan fitrawati 16 membuka rekening atas nama tersangka di luar bank kemudian uang ditransfer ke rekening tersebut. selain itu, penggelapan dana nasabah yang dilakukan oleh kepala operasi panin bank cabang metro sunter dengan mengalirkan dana ke rekening pribadi, sehingga bank mencapai kerugian rp 2,5 miliar. kemudian, kasus pencairan deposito dan pembobolan tabungan nasabah bank mandiri yang melibatkan lima tersangka, salah satunya adalah customer service bank tersebut. modusnya adalah dengan memalsukan tanda tangan di slip penarikan dan kemudian ditransferkan ke rekening tersangka. kerugian bank tersebut mencapai rp 18 miliar (djumena, 2011). walaupun bank memiliki pengendalian internal yang ketat namun dengan adanya kasus diatas, menunjukkan kurang optimalnya pengawasan internal serta adanya kelemahan implementasi kebijakan sistem dan prosedur. oleh karena itu, dibutuhkan kebijakan yang dapat mengoptimalkan sistem pengawasan internal untuk menekan seminimal mungkin pelanggaran dan tindakan fraud yang dilakukan oleh pekerja. merdikawati (2012) menyatakan whistleblowing merupakan salah satu cara untuk mencegah terjadinya kecurangan akuntansi sehingga dapat mengembalikan kepercayaan masyarakat. hofstede dan hofstede (2005) dalam penelitiannya menunjukkan indonesia sebagai negara yang kolektivis. hal ini diukur pada penelitian yang dilakukan pada karyawan ibm pada 74 negara, termasuk indonesia. jika dibandingkan dengan negara-negara di asia, skor individualisme indonesia menduduki peringkat ke 23 (hofstede dan hofstede, 2005). skor ini menunjukkan bahwa masyarakat indonesia lebih merupakan masyarakat kolektivis dibandingkan dengan individualis. pegawai yang memiliki komitmen organisasional yang tinggi seharusnya akan loyal, peduli pada organisasi, siap membela organisasinya dan tidak ragu untuk mengungkap dugaan kecurangan (tindakan whistleblowing) yang terjadi demi melindungi organisasi tersebut (kartika, 2015). kreshastuti (2014) menyatakan bahwa tidak adanya pengaruh yang signifikan dari locus of commitment tehadap intensitas melakukan whistleblowing. liyanarachchi dan newdick (2009) menguji pengaruh tingkat penalaran moral mahasiswa akuntansi di new zealand terhadap kecenderungan mereka untuk melaporkan kecurangan. hasil penelitian menujukkan bahwa penalaran moral secara signifikan berpengaruh positif terhadap kecenderungan untuk melakukan whistleblowing. dan hasil penelitian dalimunthe (2015) menunjukkan bahwa penalaran moral dan kolektivisme berpengaruh dan signifikan terhadap niat melakukan whistleblowing. di indonesia penelitian mengenai whistleblowing memang sudah pernah dilakukan, namun perbankan masih jarang dijadikan sebagai objek penelitian ini. peneliti mengembangkan penelitian dari dalimunthe (2015) yang membedakan penelitian ini dengan penelitian sebelumnya terletak pada studi empiris, responden dan variabel independenya. penelitian ini akan dilakukan dengan metode survei kuesioner. kerangka teoritis dan hipotesis theory of planned behavior teori perilaku terencana (theory of planned behavior) merupakan perluasan dari theory of reasoned action (tra) yang dikembangkan oleh ajzen (1991). menurut ajzen niat untuk melakukan berbagai jenis perilaku dapat diprediksi dengan tingkat keakuratan yang tinggi dari sikap seseorang terhadap perilaku, norma subyektif, dan kontrol perilaku yang dirasakan. dalam theory of planned behavior dijelaskan bahwa niat individu untuk melakukan suatu tindakan atau berperilaku dipengaruhi oleh beberapa faktor yaitu sikap terhadap perilaku, norma subyektif, dan persepsi kontrol perilaku. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 15 25 17 penelitian ini menggunakan variabel kolektivisme yang merepresentasikan sikap terhadap perilaku. seseorang yang memiliki kolektivisme yang baik akan membentuk keyakinan pada diri sendiri bahwa individu saling tergantung dengan individu lain, dan mendefinisikan diri sebagai bagian dari kelompok. variabel komitmen organisasi merepresentasikan komponen norma subyektif. dalam hal ini individu akan memikirkan suatu perilaku tertentu dengan sangat benar karena tindakan dan perilaku yang akan dilakukan akan berpengaruh pada penilaian orang lain. variabel penalaran moral merepresentasikan persepsi kontrol perilaku. seorang individu tidak dapat mengontrol perilaku sepenuhnya dibawah kendali individu tersebut atau dalam suatu kondisi dapat sebaliknya seorang individu dapat mengontrol perilakunya dibawah kendali individu tersebut. intensi melakukan whitsleblowing whistleblowing adalah suatu tindakan yang dilakukan oleh seseorang atau beberapa orang untuk mengungkapkan kecurangan, entah yang dilakukan oleh perusahaan atau individu kepada pihak lain. pihak yang dilaporkan itu bisa saja atasan ataupun masyarakat luas (keraf, 1998). whistleblowing bisa dilakukan secara internal dan eksternal. whistleblowing internal terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan karyawan lainnya kemudian melaporkan kecurangan tersebut kepada atasannya. sedangkan, whistleblowing eksternal terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan organisasi atau anggota dalam organisasi, kemudian memberitahukannya kepada pihak di luar organisasi atau penegak hukum karena kecurangan tersebut merugikan masyarakat (elias, 2008). kolektivisme hofstede (2005) mengartikan kolektivisme sebagai tatanan sosial yang memiliki ikatan emosional antar individu yang kuat. kolektivisme merupakan budaya yang menekankan bahwa individu saling tergantung dengan individu lain, mendefinisikan diri sebagai bagian dari kelompok, dan memprioritaskan tujuan-tujuan kelompoknya sebagai prioritas di atas tujuan-tujuan pribadi (triandis, 1995). dalam kolektivisme, sebuah organisasi adalah lebih penting dari seorang karyawan, yang diperlukan untuk memenuhi kebutuhan pribadinya dan keinginan sesuai dengan tujuan organisasi. bagi kolektivis, kesejahteraan atau martabat organisasi dianggap di atas individu. para karyawan ini percaya bahwa tujuan organisasi harus memiliki prioritas lebih dari tujuan pribadi mereka dan sebaliknya organisasi harus membayar loyalitas karyawan dengan semacam perlindungan dan rasa identitas. komitmen organisasi menurut aranya et al. (1981) dalam elias (2008) komitmen organisasi didefinisikan sebagai perpaduan antara sikap dan perilaku yang menyangkut tiga sikap yaitu rasa mengidentifikasikan dengan tujuan organisasi, rasa keterlibatan dengan tugas organisasi dan rasa kesetiaan pada organisasi. pernyataan tersebut didukung oleh greenberg dan baron (2003) dalam elias (2008) bahwa komitmen organisasi didefinisikan sebagai derajat dimana karyawan terlibat dalam organisasinya dan berkeinginan untuk tetap menjadi anggotanya, dimana didalamnya mengandung sikap kesetiaan dan kesediaan karyawan untuk bekerja secara maksimal bagi organisasi tempatnya bekerja. pengaruh kolektivisme, komitmen organisasi,... intan dan fitrawati 18 penalaran moral menurut teori perkembangan moral kognitif, penalaran moral dapat dinilai dengan menggunakan tiga kerangka level yang terdiri dari tiga tahap pre-conventional level, conventional level dan post conventional level. the defining issues test (dit) telah muncul sebagai instrumen psikometrik yang populer dan reliable untuk mengukur perkembangan moral sebagaimana dideskripsikan oleh kohlberg (faisal, 2007). dalam penelitian ini dipakai multidimensional ethics scale (mes,, sebagai ganti dit yang digunakan dalam penelitian sebelumnya (dalimunthe, 2015) untuk mengukur penalaran moral. menurut cohen et al. (1996) dalam faisal (2007) menyatakan berlawanan dengan dit, mes menyediakan ukuran langsung atas orientasi etikal responden pada sejumlah konstruk moral (1996). gambar 1. kerangka pemikiran teoritis variabel independen variabel dependen pengembangan hipotesis park et al. (2005) melakukan penelitian terhadap pegawai pemerintahan korea selatan mengenai pengaruh konfusianisme dan kolektivisme terhadap intensi melakukan whistleblowing. penelitian tersebut memfokuskan pada efek keseluruhan atribut budaya pada kesediaan responden untuk melaporkan kecurangan. hasil penelitian dari dalimunthe (2015) menyebutkan efek dari sifat kolektivisme terhadap mahasiswa akuntansi dapat mempengaruhi niat untuk melakukan whistleblowing. berdasarkan uraian tersebut hipotesis pertama dirumuskan sebagai berikut: h1: kolektivisme berpengaruh positif terhadap intensi melakukan whistleblowing penelitian yang dilakukan oleh taylor dan curtis (2010), setiawati dan sari (2016) yang menyebutkan bahwa komitmen organisasi terhadap organisasi, dapat meningkatkan dedikasi seseorang untuk melakukan pelaporan sampai masalah teratasi. pegawai yang memiliki komitmen organisasi yang tinggi di dalam dirinya akan timbul rasa memiliki organisasi (sense of belonging) yang tinggi sehingga ia tidak akan merasa ragu untuk melakukan whistleblowing karena ia yakin tindakan tersebut akan melindungi organisasi dari kehancuran (bagustianto dan kholis, 2015). berdasarkan uraian tersebut hipotesis kedua dirumuskan sebagai berikut: h2: komitmen organisasi berpengaruh positif terhadap intensi melakukan whistleblowing. penelitian liyanarachchi dan newdick (2009) menunjukkan bahwa individu yang memiliki tingkat penalaran moral yang lebih tinggi akan melakukan whistleblowing dibandingkan dengan individu yang memiliki tingkat penalaran moral yang lebih rendah. hal ini sejalan dengan penelitian yang dilakukan dalimunthe (2015) yang menyatakan bahwa kolektivisme komitmen organisasi intensi melakukan whistleblowing penalaran moral jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 15 25 19 penalaran moral berpengaruh terhadap niat melakukan whisteblowing. berdasarkan uraian tersebut hipotesis ketiga dirumuskan sebagai berikut: h3: penalaran moral berpengaruh positif terhadap intensi melakukan whistleblowing. metode penelitian metode pengambilan sampel populasi dalam penelitian ini adalah karyawan bank bri cabang bengkulu. dalam penelitian ini sampel diambil dengan menggunakan metode non probability sampling yaitu purposive sampling. berdasarkan survey awal yang telah dilakukan peneliti, maka kuesioner akan dikirim sebanyak 60 kuesioner yang akan disebarkan pada 1 cabang dan 9 unit bank bri di kota bengkulu yang meliputi: kantor cabang bengkulu, unit gading cempaka, unit lingkar timur, unit padang jati, unit pagar dewa, unit panorama, unit pulau baai, unit ratu samban, unit rawa makmur, dan unit tapak paderi. pengukuran dan definis operasional variabel berdasarkan rumusan masalah penelitian yang diteliti, maka variabel yang digunakan dalam penelitian ini adalah intensi melakukan whistleblowing sebagai variabel dependen, serta penalaran moral, kolektivisme, dan komitmen organisasi sebagai variabel independen. intensi untuk melakukan pelaporan (whistleblowing) diukur dengan menggunakan instrumen taylor dan curtis (2010). instrumen ini terdiri dari 5 buah pernyataan dengan pilihan bergerak semakin tinggi melalui organisasi, dimulai dengan 'tidak akan memberitahukan kepada siapapun’ hingga 'akan melaporkan sampai ke tingkat manajemen yang paling tinggi'. kolektivisme diukur dengan collectivism scale dari singelis et al. (1995). instrumen ini terdiri dari 11 buah pernyataan dalam kuesioner. komitmen organisasi mempengaruhi tindakan untuk melakukan whistleblowing diukur dengan menggunakan instrumen taylor dan curtis (2010). instrumen ini terdiri dari 3 buah pernyataan dalam kuesioner. penalaran moral diukur dengan menggunakan multidimensional ethics scale (mes). instrumen ini terdiri dari 12 buah pernyataan dalam kuesioner. kuesioner yang digunakan dalam penelitian ini memodifikasi kuesioner al-fithrie (2015) dengan menyesuaikan kasus yang berhubungan dengan responden penelitian. metode analisis data untuk menganalisis pengaruh penalaran moral, koleketivisme, dan komitmen organisasi terhadap intensi melakukan whistleblowing dilakukan analisis regresi linier berganda dengan menggunakan bantuan program komputer yaitu ibm spss statistics 24. statistik deskriptif adalah statistik yang data yang telah terkumpul sebagaimana adanya, tanpa bermaksud membuat kesimpulan yang berlaku untuk umum atau generelisasi. pada penyusunan kuesioner, salah satu kriteria kuesioner yang baik adalah validitas dan reliabilitas kuesioner. validitas menunjukkan kinerja kuesioner dalam mengukur apa yang diukur, sedangkan reliabilitas menunjukkan bahwa kuesioner tersebut konsisten apabila digunakan untuk mengukur gejala yang sama. uji normalitas digunakan untuk mengetahui apakah variabel pengganggu atau residual memiliki distribusi normal atau tidak. model regresi yang baik adalah yang mempunyai distribusi data normal atau mendekati normal. penelitian ini menggunakan uji kolmogrofpengaruh kolektivisme, komitmen organisasi,... intan dan fitrawati 20 simonov (k-s) yang membandingkan nilai probabilitas dengan nilai signifikansinya dan dikatakan normal jika signifikansi berada di atas 0,05. uji multikolinearitas bertujuan untuk mengetahui apakah tiap-tiap variabel independen saling berhubungan secara linier. jika nilai varian inflation factor (vif) tidak lebih dari 10 dan nilai tolerance tidak kurang dari 0,1, maka dapat dikatakan terbebas dari multikolinearitas. vif = 1/tolerance. semakin tinggi vif, maka semakin rendah tolerance. uji heteroskedastisitas bertujuan untuk menguji apakah dalam model regresi terjadi ketidaksamaan varians dari residual satu pengamatan ke pengamatan yang lain. uji ini menggunakan metode glejser. uji glejser dilakukan dengan cara meregresikan antara variabel independen dengan nilai absolut residualnya. jika nilai signifikansi antara variabel independen dengan absolut residual lebih dari 0,05, maka tidak terjadi masalah heteroskedastisitas. apabila koefisien determinasi semakin mendekati angka 1, maka variabel independen semakin mempunyai pengaruh yang kuat dimana 0 ≤ r2 ≤ 1. nilai (r2) yang kecil berarti kemampuan variabel-variabel independen dalam menjelaskan variabel dependen sangat terbatas. pengujian analisis regresi linear berganda antara variabel dependen (niat melakukan whistleblowing) dengan variabel independen (penalaran moral dan kolektivisme) dengan menggunakan regresi linear berganda, yaitu untuk menguji pengaruh variabel independen terhadap variabel dependen. hasil penelitian dan pembahasan tingkat pengambilan kuesioner dalam penyebaran kuesioner yang dibagikan kepada 1 kantor cabang dan 9 unit bank bri di wilayah kota bengkulu dilakukan dengan menyebarkan 60 kuesioner. jumlah kuesioner yang dikembalikan sebanyak 55 kuesioner dengan sedangkan sisanya sebanyak 5 kuesioner. setelah dilakukan pengecekan pada setiap eksemplarnya, terdapat 3 kuesioner yang tidak mengisi data diri. sehingga jumlah kuesioner yang dapat digunakan sebagai data penelitian untuk dianalisis lebih lanjut adalah 52 kuesioner. statistik deskriptif data yang ditabulasi adalah sesuai jawaban responden atas pernyataan yang ada dalam kuesioner. dalam pengolahan data, penyataan-pernyataan tersebut diberi skor yang menunjukkan tingkat setujunya responden dalam memilih jawaban dengan diberi skor dari 1 sampai 5. statistik deskriptif variabel n kisaran teoritis rata-rata teoritis kisaran aktual rata-rata aktual standar deviasi min maks min maks kolektivisme (x1) 52 11 55 33 24 51 29,89 5,38 komitmen organisasi (x2) 52 3 15 9 6 15 30,88 4,99 penalaran moral (x3) 52 10 50 30 22 43 22,61 7,77 intensi melakukan whistleblowing (y) 52 9 5 15 11 23 32,98 6,61 sumber: data primer diolah, 2017 jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 15 25 21 berdasarkan statistik deskriptif yang telah dijabarkan dalam tabel 4.2. variabel kolektivisme memiliki nilai rata-rata teoritis sebesar 33, sedangkan untuk nilai rata-rata aktualnya sebesar 39,81. artinya bahwa sifat kolektivisme pada bank bri sudah baik. hasil ini menunjukkan bahwa tingkat kolektivisme pada bank bri tergolong tinggi, hal ini dikarenakan karyawan bank bri lebih mengutamakan tujuan kelompok/organisasi dibandingkan dengan tujuan pribadi. variabel komiten organisasi memiliki nilai rata-rata teoritis sebesar 9, sedangkan untuk nilai rata-rata aktualnya sebesar 11,96. artinya bahwa komitmen organisasi pada bank bri tergolong tinggi. hasil ini menunjukkan bahwa karyawan bank bri telah memiliki komitmen yang tinggi terhadap bank bri. variabel penalaran moral memiliki nilai rata-rata teoritis sebesar 30, sedangkan untuk nilai rata-rata aktualnya sebesar 33,42. artinya bahwa penalaran moral pada bank bri cukup tinggi. hasil ini menunjukkan bahwa karyawan bank bri memiliki penalaran moral yang cukup tinggi, artinya dalam mengambil suatu keputusan didasari atas prinsip moral yang berlaku di masyarakat variabel intensi melakukan whistleblowing memiliki nilai rata-rata teoritis sebesar 15, sedangkan untuk nilai rata-rata aktualnya sebesar 18,62. artinya bahwa intensi melakukan whistleblowing pada bank bri cukup tinggi. hal ini berarti responden memiliki niat yang tinggi dalam melaporkan kecurangan/penyimpangan dalam organisasi mereka. uji kualitas data uji kualitas data terdiri dari dua uji, yaitu uji validitas dengan teknik pearson correlation dan uji reabilitas dengan teknik cronbach alpha. uji tersebut masing-masing untuk mengetahui akurasi dan konsistensi data yang diperoleh. hasil uji ini disajikan dalam tabel 4.3 berikut: uji kualitas data variabel pearson cronbach's correlation alpha kolektivisme (x1) 0,388*-0,700** 0,799 komitmen organisasi (x2) 0,836**-0,944** 0,884 penalaran moral (x3) 0,314*-0,697** 0,763 intensi melakukan whistleblowing (y) 0,463**-0,829** 0,617 sumber: data primer diolah, 2017 dari tabel 4.3 di atas menunjukkan bahwa data kuesioner adalah valid, hal ini bisa dilihat dari nilai pearson correlation yang signifikan. dari tabel juga ditunjukkan bahwa data kuesioner adalah reliabel, hal ini ditunjukkan dengan nilai alpha > 0,6 (ghozali, 2009). uji asumsi klasik hasil uji asumsi klasik variabel hasil persyaratan keterangan normalitas 0,071 sig > 0,05 distribusi normal multikolinearitas (0,929/1,076); (0,974/1,029); (0,954/1,049) toleransi > 0,1 dan vif < 10 bebas multikolinearitas heteroskedastisitas 0,163; 0,152; 0,054 sig > 0,05 bebas heteroskedastisitas sumber : data primer diolah, 2017 pengaruh kolektivisme, komitmen organisasi,... intan dan fitrawati 22 hasil uji hipotesis pengujian determinasi dilakukan untuk mengukur proporsi penurunan variabilitas y sebagai akibat penggunaan variabel-variabel independen di dalam model regresi. analisis regresi linier berganda digunakan untuk mengetahui atau memperoleh gambaran mengenai pengaruh dua atau lebih variabel bebas terhadap variabel terikat. uji ini dilakukan untuk mengetahui besarnya pengaruh kolektivisme (x1), komitmen organisasi (x2), penalaran moral (x3), dan intensi melakukan whistleblowing (y). hasil pengujian hipotesis dapat dilihat dalam tabel berikut ini. hasil pengujian hipotesis unstandardized standardized model coefficients coefficients t sig keterangan β std.error beta (constant) 8,990 2,980 3,017 0,004 kolektivisme 0,146 0,055 0,328 2,655 0,011 hipotesis (x1) diterima komitmen hipotesis organisasi -0,179 0,163 -0,133 -1,101 0,276 ditolak (x2) penalaran 0,196 0,060 0,396 3,251 0,002 hipotesis moral (x3) diterima r square 0,319 adjusted r 0,277 square sumber: data primer diolah, 2017 berdasarkan tabel 4.7 nilai adjusted r square sebesar 0,277 berarti bahwa variabel intensi melakukan whistleblowing (y) dipengaruhi oleh variabel kolektivisme (x1), komitmen organisasi (x2), dan penalaran moral (x3) sebesar 27,7% dan sisanya sebesar 72,3% dipengaruhi oleh variabel lainnya yang tidak dimasukkan ke dalam model. berdasarkan hasil uji regresi linear berganda yang telah dilakukan, dapat di lihat pada tabel 4.7 diatas, bahwa nilai signifikansi dari variabel kolektivisme adalah 0,011 < 0,05 yang mempunyai makna bahwa kolektivisme berpengaruh positif terhadap intensi melakukan whistleblowing, artinya semakin tinggi sifat kolektivisme karyawan pt. bank rakyat indonesia (persero), tbk. cabang bengkulu maka intensi melakukan whistleblowing juga akan semakin besar. oleh karena, hasil hipotesis dengan nilai signifikansi lebih kecil dari 0,05 maka hipotesis diterima. nilai signifikansi dari variabel komitmen organisasi adalah 0,276 > 0,05 yang mempunyai makna bahwa komitmen organisasi tidak berpengaruh terhadap intensi melakukan whistleblowing, artinya tidak terdapat hubungan antara komitmen organisasi karyawan pt. bank rakyat indonesia (persero), tbk. cabang bengkulu dan intensi melakukan whistleblowing. oleh karena, hasil hipotesis dengan nilai signifikansi lebih besar dari 0,05 maka hipotesis ditolak. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 15 25 23 nilai signifikansi dari variabel penalaran moral adalah 0,002 < 0,05 yang mempunyai makna bahwa penalaran moral berpengaruh positif terhadap intensi melakukan whistleblowing, artinya semakin tinggi penalaran moral karyawan pt. bank rakyat indonesia (persero), tbk. cabang bengkulu maka intensi melakukan whistleblowing juga akan semakin meningkat. oleh karena, hasil hipotesis dengan nilai signifikansi lebih kecil dari 0,05 maka hipotesis diterima. pembahasan pengaruh kolektivitsme terhadap intensi melakukan whistleblowing berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa kolektivisme berpengaruh terhadap intensi melakukan whislteblowing. hasil pengujian ini sesuai dengan penelitian sebelumnya yang dilakukan oleh park et al. (2005) dan dalimunthe (2015) yang menunjukkan bahwa sifat kolektivisme berpengaruh terhadap niat melakukan whistleblowing. hal tersebut menunjukkan hasil penelitian sejalan dengan teori yang digunakan, bahwa semakin baik kolektivisme, maka semakin tinggi niat seseorang untuk melakukan whistleblowing. pengaruh komitmen organisasi terhadap intensi melakukan whistleblowing berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa komitmen organisasi tidak berpengaruh terhadap intensi melakukan whislteblowing. hasil ini kurang sejalan dengan konsep komitmen organisasi yaitu bahwa apabila karyawan berkomitmen kepada organisasi maka ia memiliki niat melakukan whistleblowing. hasil penelitian ini bertentangan dengan penelitian yang telah dilakukan oleh taylor dan curtis (2010), bagustianto dan kholis (2015), serta setiawati dan sari (2016) yang menyatakan bahwa komitmen organisasi berpengaruh positif terhadap intensi melakukan whistleblowing. pengaruh penalaran moral terhadap intensi melakukan whistleblowing berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa penalaran moral berpengaruh terhadap intensi melakukan whislteblowing. hasil penelitian ini mendukung penelitian sebelumnya yakni, liyanarachchi dan newdick (2009), dan dalimunthe (2015) yang menunjukkan bahwa semakin tinggi tingkat penalaran moral individu, maka semakin besar kemungkinan ia melakukan whistleblowing. hal ini berarti penalaran moral dari individu memiliki peranan penting serta berpengaruh terhadap kecenderungan karyawan untuk melakukan whistleblowing. penutup simpulan berdasarkan hasil analisis dan pembahasan yang dilakukan, kolektivisme memiliki pengaruh positif terhadap intensi melakukan whistleblowing. hal ini menunjukkan bahwa karyawan yang bekerja dan berdedikasi terhadap organisasi, akan bertanggung jawab pada reputasi organisasinya sehingga apabila menemukan kecurangan, ia akan memiliki niat untuk melakukan whistleblowing. komitmen organisasi tidak berpengaruh terhadap intensi melakukan whistleblowing. hal ini menunjukkan bahwa karyawan yang memiliki komitmen terhadap organisasi belum dapat dipastikan untuk melakukan whistleblowing. penalaran moral memiliki pengaruh positif terhadap intensi melakukan whistleblowing. hal ini menunjukkan bahwa karyawan yang memiliki penalaran moral yang tinggi akan berniat untuk melakukan whistleblowing, karena whistleblowing menurutnya memiliki dampak yang baik yaitu untuk meminimalisir kecurangan yang terjadi dalam organisasi tersebut. pengaruh kolektivisme, komitmen organisasi,... intan dan fitrawati 24 saran berdasarkan hasil penelitian diatas, maka peneliti memberikan saran sebagai berikut: 1) pada penelitian mendatang sebaiknya menggunakan teknik random sampling sehingga tingkat generalisasi hasil penelitian lebih tinggi, dan dapat memperluas ruang lingkup penelitian, misalnya pengambilan sampel bisa dilakukan di lebih dari satu bank, sehingga diharapkan hasil dari penelitian selanjutnya dapat lebih meningkat. 2) perlu dilakukan pengembangan instrumen penelitian, yaitu disesuaikan dengan kondisi dan lingkungan dari obyek yang akan diteliti. selain itu perlu dilakukan pilot study untuk menjamin bahwa item-item pertanyaan dalam kuesioner dapat dipahami dengan baik oleh responden. implikasi penelitian penelitian ini diharapkan dapat membantu perbankan, khususnya bank bri cabang bengkulu, dalam merancang strategi untuk meningkatkan intensi whistleblowing karyawannya serta meningkatkan whistleblowing system pada institusinya dengan memperhatikan faktorfaktor yang mempengaruhi intensi whistleblowing. upaya peningkatan intensi whistleblowing dapat dilakukan misalnya melalui pelatihan etika (ethics training), mengadopsikan sifat kolektivisme dalam kehidupan organisasi melalui budaya perusahaan, dan sosialisasi yang komprehensif mengenai whistleblowing system. melalui upaya tersebut diharapkan dapat meningkatkan kesadaran akan dampak kecurangan yang serius dan meningkatkan respon positif sikap karyawan terhadap whistleblowing. keterbatasan penelitian beberapa keterbatasan yang ada dalam penelitian ini adalah sebagai berikut : 1) pemilihan sampel yang tidak acak. pemilihan responden non random sampling yaitu dengan pengambilan sampel menurut purposive sampling kemungkinan juga dapat mengurangi kemampuan menggeneralisasikan hasil penelitian. selain itu, sampel dalam penelitian ini hanya terbatas pada karyawan yang bekerja di bank bri cabang bengkulu saja. 2) penelitian ini belum dapat menjelaskan seluruh faktor yang mungkin dapat mempengaruhi intensi melakukan whistleblowing, maka penelitian yang akan datang diharapkan dapat meneliti faktor lain. jumlah indikator dalam penelitian ini ada yang hanya menggunakan sedikit indikator yaitu variabel komitmen organisasi dan intensi melakukan whistleblowing, sehingga ada kemungkinan karena sedikitnya indikator dalam variabel ini menghasilkan ketidaksignifikanan ketika dilakukan pengujian hipotesis komitmen organisasi terhadap 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10. 26-28 juli 2007. makasar. ghozali, imam. 2009. aplikasi analisis multivariate dengan program spss, edisi keempat. semarang: penerbit universitas diponegoro. hofstede, g., and hofstede, g. j. 2005. cultures and organizations: software of the mind. new york: mcgraw hill. keraf, a sonny. 1998. etika bisnis tuntutan dan relevansinya. yogyakarta: kanisius. kohlberg, l. 2006. the cognitive-development approach to moral education. issues in adolescent psychology. new jersey: printice hall, inc. kreshastuti, d. k. 2014. analisis faktor-faktor yang mempengaruhi intensi auditor untuk melakukan tindakan whistleblowing ( studi pada kantor akuntan publik semarang). jurnal universitas diponegoro semarang, vol 3, no.2, 1-15. liyanarachchi, g., and newdick, c. 2009. the impact of moral reasoning and retaliation on whistle-blowing: new zealand evidence. journal of business ethics, 89, 37-57. merdikawati, r., & prastiwi, a. 2012. hubungan komitmen profesi dan sosialisasi antisipatif mahasiswa akuntansi dengan niat whistleblowing. diponegoro journal of accounting: vol. i, no. 1. park, h., rehg, m. t., and lee, d. 2005. the influence of confucian ethics and collectivism on whistleblowing intentions: a study of south korean public employees. journal of business ethics, 58, 387-403. setiawati, l.p dan sari, m.r. 2016. profesionalisme, komitmen organisasi, intensitas moral dan tindakan akuntan melakukan whistleblowing. jurrnal akuntansi universitas udayana. vol. 17. 1, oktober 2016: 257-282. singelis, t. m., triandis, h. c., bhawuk, d.p.s., gelfand, m. j. 1995. horizontal and vertical dimensions of individualism and collectivism: a theoretical and measurement refinement. cross-cultural research, 29, 240–275. taylor, e.z and mary b. curtis. 2010. an examination of the layers workplace influence in ethical judgement: whistleblowing likelihood and perseverance in public accounting. journal of business ethics. 93, 21-37. triandis, h. c. 1995. individualism and collectivism. boulder, co: westview. undang-undang republik indonesia, nomor 10 tahun 1998 tentang perubahan atas undangundang nomor 7 tahun 1992 tentang perbankan. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 89 100 89 pengaruh efektivitas pengendalian internal, kesesuain kompensasi, moralitas manajemen, ketaatan aturan akuntansi, dan asimetri informasi terhadap kecenderungan kecurangan akuntansi the influences of effectiveness of internal control, compatibility of compensation, morality of management, obedience of accounting rule, and asymmentry information on the tendency of accounting fraud. irwansyah 1), bambang syufriadi2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu onesyah2000@yahoo.com 1 ), bambangsyufriadi@gmail.com 2 ) abstract this study aims to determine the effect of internal control effectiveness, suitability of compensation, the morality of management, the observance of accounting rules, and information asymmetry to the tendency of accounting fraud (a survey of the company's distributor in the city of bengkulu). the data used in this research is primary data, which is obtained by spreading the questionnaire. the number of samples used in this study is 50 samples. data analysis techniques using the help of ibm spss 16.0. the results showed that the effectiveness of the internal control and the morality of management negatively affect the tendency of accounting fraud. while information asymmetry has a positive effect on the tendency of accounting fraud. to the suitability of the compensation and the observance of accounting rules does not negatively affect the tendency of accounting fraud. key words: influence, compensation, management, rules, asymmetry, accounting abstrak penelitian ini bertujuan untuk mengetahui pengaruh efektivitas pengendalian internal, kesesuaian kompensasi, moralitas manajemen, ketaatan aturan akuntansi, dan asimetri informasi terhadap kecenderungan kecurangan akuntansi (survei pada perusahaan distributor di kota bengkulu). data yang digunakan dalam penelitian ini ialah data primer, yang diperoleh dengan menyebarkan kuesioner. jumlah sampel yang digunakan dalam penelitian ini ialah 50 sampel. teknik analisis data menggunakan bantuan ibm spss 16.0. hasil penelitian menunjukkan bahwa efektivitas pengendalian internal dan moralitas manajemen berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. sedangkan asimetri informasi berpengaruh positif terhadap kecenderungan kecurangan akuntansi. untuk kesesuaian kompensasi dan ketaatan aturan akuntansi tidak berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. kata kunci: pengaruh, kompensasi, manajemen, aturan, , asimetri, akuntansi. pendahuluan fenomena kecurangan merupakan salah satu isu yang sangat mengkhawatirkan saat ini. permasalahan kecurangan ini selalu menarik perhatian media dan menjadi salah satu yang menonjol baik di dalam negeri maupun di luar negeri. dalam dunia bisnis seringkali terjadi kecurangan-kecurangan atau tindakan menyimpang dari prosedur yang seharusnya. kecurangan banyak terjadi diberbagai bidang, salah satunya dalam bidang akuntansi. kecurangan yang sering terjadi dibidang akuntansi disuatu perusahaan seperti memanipulasi pengaruh efektivitas pengendalian internal,... irwansyah dan bambang syufriadi 90 atau melakukan suatu penipuan dalam hal melaporkan data terkait keuangan ataupun nonkeuangan. kencenderungan kecurangan akuntansi dapat disebabkan oleh faktor-faktor tertentu, dan kenderungan kecurangan akuntansi dapat dijelaskan menggunakan beberapa teori seperti fraud diamond theory dan teori atribusi. teori atribusi yang dikemukakan oleh fritz heider menjelaskan tentang penyebab seseorang melakukan perilaku tertentu (rahmawati, 2012). begitu juga dengan teori fraud diamond yang dikemukakan pertama kali oleh wolfe dan hermanson (2004) menjelaskan faktor-faktor yang melatarbelakangi kecenderungan kecurangan seseorang (theodorus, 2010). kedua teori ini dapat digunakan untuk menjelaskan faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi. ada beberapa hal yang membuat terjadinya kecenderungan untuk melakukan suatu kecurangan seperti kurang efektifnya pengendalian internal, tidak sesuainya kompensasi yang diberikan oleh perusahaan, kurang taatnya karyawan dalam hal mengikuti aturan yang telah dibuat, kurang asimetri informasi yang telah diberikan perusahaan, dan moralitas manajeman yang kurang dalam memperlakukan karyawan. rumusan masalah berdasarkan latar belakang di atas, maka permasalahan pokok penelitian ini adalah: 1. apakah efektivitas pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi ? 2. apakah kesesuain kompensasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi ? 3. apakah moralitas manajemen berpengaruh negatif terhadap kecenderungan kecurangan akuntansi ? 4. apakah ketaatan aturan akuntansi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi ? 5. apakah asimetri informasi berpengaruh positif terhadap kecenderungan kecurangan akuntansi? kerangka teoritis dan hipotesis fraud diamond theory teori fraud diamond merupakan teori yang menjadi dasar atau latar belakang untuk seseorang dalam melakukan kecurangan yang disajikan pertama kali oleh wolfe dan hermanson (2004). dalam fraud diamond menambahkan komponen capability/kemampuan setelah 3 komponen yang terdapat dalam fraud triangle theory yang dikemukakan oleh cressey (1973), yaitu rationalization, pressure, dan opportunity. teori atribusi teori atribusi yang dikembangkan oleh kelley (1967), kemudian green serta mitchell (1979) berpandangan bahwa perilaku kepemimpinan disebabkan oleh atribut penyebab, dimana semua pandangan, model, dan teori tidak terlepas dari perilaku orang dalam organisasi yaitu perilaku pimpinan dan perilaku bawahan. jadi kepemimpinan tidak terlepas dari cara berpikir, berperasaan, bertindak, bersikap, dan berperilaku termasuk tindakan tidak etis maupun kecurangan yang terjadi dalam sebuah organisasi (rahmawati, 2012). faktor-faktor seperti kesesuaian kompensasi, moralitas individu, asimetri informasi, dan efektivitas pegendalian internal merupakan beberapa faktor yang menjadi penyebab terjadinya kecurangan tersebut. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 89 100 91 pengendalian internal pengendalian internal sebagai suatu proses yang dijalankan oleh dewan komisaris, manajemen, dan personel lain entitas yang didesain untuk memberikan keyakinan memadai tentang pencapaian tiga golongan meliputi keandalan pelaporan keuangan, efektivitas dan efisiensi operasi, serta kepatuhan terhadap hukum dan peraturan yang berlaku. tercapainya pengendalian internal dalam suatu perusahaan dapat meminimalisir kerugian atau pemborosan pengelolaan sumber daya perusahaan. pengendalian internal juga menyediakan informasi tentang bagaimana menilai kinerja perusahaan dan manajemen sebagai pedoman dalam perencanaan selanjutnya. kecurangan akuntansi yuli (2013) menyatakan kecurangan merupakan suatu istilah umum, dan mencakup segala macam cara yang dapat digunakan dengan kelihaian tertentu, yang dipilih oleh seorang individu, untuk mendapatkan keuntungan dari pihak lain dengan melakukan representasi yang salah. tidak ada aturan yang baku dan tetap yang bisa dikeluarkan sebagai proposisi umum dalam mendefinisikan kecurangan, termasuk kejahatan, tipu muslihat, ataupun cara-cara yang licik dan tidak wajar yang digunakan untuk melakukan penipuan. batasan satu-satunya dalam mendefinisikan kecurangan adalah hal-hal yang membatasi ketidakjujuran manusia. ketaatan aturan akuntansi ardiana peni rahmawati (2012: 19) menyatakan bahwa standar akuntansi disusun untuk menjadi dasar penyusunan laporan keuangan. standar akuntansi tersebut terdiri atas pedoman-pedoman yang digunakan untuk mengukur dan menyajikan laporan keuangan. dengan demikian ketaatan aturan akuntansi adalah kepatuhan dalam menaati pedomanpedoman yang digunakan untuk menyusun dan menyajikan laporan keuangan. jika laporan keuangan tidak disusun berdasarkan standar akuntansi yang berlaku, maka akan memberikan kesempatan terjadinya kecurangan akuntansi yang akan merugikan pihak pengguna laporan keuangan. kesesuaian kompensasi kompensasi merupakan balas jasa yang diberikan oleh organisasi kepada karyawan, yang dapat bersifat finansial maupun non finansial pada periode yang tetap. sistem kompensasi yang baik akan mampu memberikan kepuasan bagi karyawan dan memungkinkan perusahaan memperoleh, memperkerjakan, dan mempertahankan karyawan. bagi organisasi, kompensasi memiliki arti penting, karena kompensasi mencerminkan upaya organisasi dalam mempertahankan dan meningkatkan kesejahteraan karyawannya. beberapa pengalaman menunjukkan bahwa kompensasi yang tidak memadai dapat menurunkan prestasi kerja, motivasi kerja, dan kepuasan kerja karyawan, bahkan dapat menyebabkan karyawan yang potensial keluar dari perusahaan. kompensasi merupakan alat pengikat perusahaan terhadap karyawannya, faktor penarik bagi calon karyawan dan faktor pendorong seseorang menjadi karyawan. asimetri informasi indriani (2013) dalam penelitiannya mengatakan bahwa perkembangan informasi berlangsung sangat cepat dalam era globalisasi, begitu juga kondisi lingkungan ekonomi yang pengaruh efektivitas pengendalian internal,... irwansyah dan bambang syufriadi 92 berhubungan erat dengan bisnis yang terus mengalami perubahan membutuhkan infromasi antara lain adalah informasi yang diperoleh dari laporan keuangan. laporan keuangan merupakan sarana pengkomunikasian informasi keuangan kepada pihak-pihak yang berkepentingan. laporan keuangan memiliki kelemahan tertentu, sekalipun pembuatan laporan keuangan diatur oleh suatu standar yang telah ditetapkan, namun perlu disadari bahwa laporan keuangan mengandung banyak asumsi, penilaian, serta pemilihan metode perhitungan yang dapat digunakan oleh pembuatnya. adanya pemilihan kebijakan akuntansi dalamstandar yang dapat digunakan tersebut membuat manajemen memiliki cukup keleluasaan untuk memanipulasi laporan keuangan tersebut. moralitas manajemen perbuatan, sikap ataupun tingkah laku yang dilakukan oleh manusia dalam kehidupan sehari-hari sangatlah erat kaitannya dengan orang lain. secara umum moralitas adalah hal mendasar dalam penilaian atas setiap tindakan yang diambil oleh manusia. tiara delfi (2014) menjelaskan bahwa moralitas berkaitan dengan orang lain bukan hanya mengenai kepentingan pribadi. serta moralitas merupakan pemikiran yang objektif dan rasional. selain itu moralitas merupakan hukum yang universal yang penting. pengembangan hipotesis efektivitas pengendalian internal dan kecenderungan kecurangan akuntansi. adanya peluang menjadi salah satu penyebab terjadinya kecurangan akuntansi. pengendalian internal yang efektif dalam suatu instansi merupakan hal yang penting. pengendalian internal yang efektif dapat mengurangi peluang atau kesempatan yang dimiliki oleh karyawan untuk melakukan kecurangan akuntansi. semakin buruk pengendalian internal yang dimiliki oleh instansi, maka semakin besar pula peluang yang dapat dimanfaatkan untuk melakukan kecurangan akuntansi. dengan demikian, sebuah instansi harus memiliki pengendalian internal yang efektif agar segala kebijakan dan prosedur yang ditetapkan oleh instansi dipatuhi oleh seluruh karyawan. ada beberapa penelitian lain yang menyatakan hal yang sama seperti penelitian kusumastuti (2012), rahmawati (2012) dan shintadevi (2015). dari penelitian diatas menunjukkan bahwa efektivitas pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. berdasarkan teori tersebut dan penelitian terdahulu yang memiliki perbedaan, maka dapat disimpulkan hipotesis sebagai berikut: h1 : efektivitas pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi pada karyawan perusahaan distributor di kota bengkulu. kesesuaian kompensasi dan kecenderungan kecurangan akuntansi. seseorang cenderung akan melakukan suatu hal untuk mendapatkan kompensasi. jika kompensasi diberikan kepada manajemen, maka manajemen cenderung bertindak sesuai keinginan perusahaan dan menghindari tindakan menyimpang agar tetap mendapatkan kompensasi. kompensasi merupakan hal yang berpengaruh terhadap tindakan maupun perilaku seseorang dalam organisasi. seseorang cenderung berperilaku tidak etis untuk memaksimalkan keuntungan pribadinya. kompensasi tersebut bertujuan agar manajemen dapat bertindak sesuai keinginan pemilik perusahaan dan tidak melakukan tindakan menyimpang seperti adanya perilaku tidak etis. tindakan menyimpang diharapkan dapat berkurang dengan adanya sistem kompensasi yang diberikan. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 89 100 93 penelitian ini berpendapat bahwa pemberian kompensasi yang sesuai akan menurunkan perilaku tidak etis manajemen perusahaan ada beberapa penelitian lain yang menyatakan hal yang sama seperti penelitian kusumastuti (2012), rahmawati (2012), dan shintadevi (2015). dari penelitian diatas menunjukkan bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. berdasarkan teori tersebut dan penelitian terdahulu yang memiliki perbedaan, maka dapat disimpulkan hipotesis sebagai berikut: h2 : kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi pada karyawan perusahaan distributor di kota bengkulu. moralitas manajemen dan kecenderungan kecurangan akuntansi agency theory menyebutkan bahwa adanya perilaku dari manajer/agen yang bertindak hanya untuk menguntungkan dirinya sendiri dengan mengorbankan kepentingan pihak lain/pemilik. hal ini tidak sesuai dengan kematangan moral manajemen yang menjadi indikasi pembuatan keputusan. berdasarkan teori tersebut dan penelitian terdahulu yang memiliki perbedaan, maka dapat disimpulkan hipotesis sebagai berikut: h3 : moralitas manajemen berpengaruh negatif terhadap kecenderungan kecurangan akuntansi pada karyawan perusahaan distributor di kota bengkulu. asimetri informasi dan kecenderungan kecurangan akuntansi. asimetri informasi ini membuat manajemen memanfaatkan ketidakselarasan informasi untuk keuntungan mereka serta sekaligus merugikan pihak luar perusahaan, seperti membiaskan informasi yang terkait dengan investor dan teori tersebut didukung dengan penelitian mustikasari (2013) bahwa asimetri informasi berpengaruh positif terhadap fraud, artinya jika terjadi asimetri informasi dapat menyebabkan terjadinya fraud. semakin di dukung dengan penelitian yang dilakukan najahningrum (2013) menunjukkan bahwa asimetri infromasi berpengaruh positif terhadap fraud artinya semakin tinggi asimetri. berdasarkan teori tersebut dan penelitian terdahulu yang memiliki perbedaan, maka dapat disimpulkan hipotesis sebagai berikut: h4 : asimetri informasi berpengaruh positif terhadap kecenderungan kecurangan akuntansi pada karyawan perusahaan distributor di kota bengkulu. ketaatan aturan akuntansi dan kecenderungan kecurangan akuntansi. rahmawati (2012: 19) menyatakan bahwa standar akuntansi disusun untuk menjadi dasar penyusunan laporan keuangan. standar akuntansi tersebut terdiri atas pedoman-pedoman yang digunakan untuk mengukur dan menyajikan laporan keuangan. perusahaan yang menaati segala pedoman dalam mengukur dan menyajikan laporan keuangan sesuai dengan standar akuntansi yang berlaku akan memperkecil celah karyawan dalam melakukan kecurangan akuntansi. sebaliknya, perusahaan yang tidak menaati standar akuntansi dalam mengukur dan menyajikan laporan keuangan, peluang karayawan untuk melakukan kecurangan akuntansi akan semakin tinggi. berdasarkan teori tersebut dan penelitian terdahulu yang memiliki perbedaan, maka dapat disimpulkan hipotesis sebagai berikut : h5 : ketaatan aturan akuntansi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi pada karyawan perusahaan distributor di kota bengkulu. pengaruh efektivitas pengendalian internal,... irwansyah dan bambang syufriadi 94 metode penelitian metode pengambilan sampel sampel adalah bagian dari sejumlah karakteristik yang dimiliki populasi yang digunakan untuk penelitian (sujarweni, 2014). sampel dalam penelitian ini ditentukan dengan menggunakan teknik purposive sampling. purposive sampling adalah teknik penetuan sampel dengan pertimbangan tertentu. adapun sampel yang digunakan dalam penelitian ini adalah karyawan bagian keuangan atau akuntansi yang telah bekerja kurang lebih 1 tahun di perusahaan distributor tersebut. metode analisis data penelitian ini menggunakan metode analisis regresi linier berganda. alat analisis yang digunakan dalam penelitian ini ibm spss 16.0. hal ini dikarenakan penelitian ini adalah penelitian kuantitatif dengan satu variabel laten endogen (dependen) dan lima variabel eksogen (independen). pemilihan metode ini sesuai dalam menganalisis data yang berasal dari kuesioner. teknik analisis ini penting untuk memahami masalah yang terjadi. statistik deskriptif statistik deskriptis merupakan bagian dari statistik yang mempelajari cara pengumpulan data dan penyajian data sehingga mudah dipahami. menurut ghozali (2011), statistik deskriptif memberikan gambaran atau deskripsi suatu data yang dilihat dari nilai rata – rata (mean), standar deviasi, varian, maksimum, minimum, sum, range, kurtosis dan skewness (kemencengan distribusi). statistik deskriptif merupakan proses transformasi data penelitian dalam bentuk tabulasi data responden yang diperoleh dari kuesioner serta penjelasannya sehingga mudah diinterpretasikan. uji kualitas data uji validitas uji validitas digunakan untuk mengukur sah atau valid tidaknya suatu kuesioner. suatu kuesioner dikatakan valid jika pertanyaan pada kuesioner mampu untuk mengungkapkan sesuatu yang akan diukur oleh kuesioner tersebut. seperti pada penelitian ini, pertanyaan dalam kuesioner yang digunakan untuk mengukur variabel kualitas sistem informasi, kualitas informasi, kualitas layanan, kepuasan pengguna dan kinerja perusahaan harus benar-benar menggambarkan dan mengungkapkan variabel tersebut (ghozali, 2012). uji reliabilitas uji reliabilitas adalah alat untuk mengukur suatu kuesioner yang merupakan indikator dari suatu variabel atau konstruk. reliabilitas menunjukkan sejauh mana suatu instrumen memberikan hasil pengukuran yang konsisten apabila pengukuran dilakukan berulang-ulang. dengan kata lain, suatu kuisioner dikatakan reliabel atau handal jika jawaban seseorang terhadap pertanyaan adalah konsisten atau stabil dari waktu ke waktu (ghozali,2012). kuesioner yang reliabel akan menghasilkan data yang benar atau data yang sesuai dengan kondisi sesungguhnya. suatu variabel dikatakan reliabel atau handal apabila memberikan nilai cronbach’s alpha ≥ 0,6. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 89 100 95 uji asumsi klasik uji normalitas uji normalitas bertujuan untuk menguji apakah dalam model regresi, variabel pengganggu atau residual memiliki distribusi normal (ghozali, 2012).model regresi yang baik adalah yang memiliki distribusi data normal atau mendekati normal. pada penelitian ini terdapat dua cara untuk mendeteksi apakah residual berdistribusi normal atau tidak. uji normalitas residual dilakukan dengan menggunakan kolmogorov-smirnov test dengan taraf signifikan 5%. dasar pengambilan keputusan nilai sig ≥ 0,05 maka dikatakan berdistribusi normal. jika nilai sig < 0,05 maka dikatakan berdistribusi tidak normal. uji multikolinearitas uji multikolonieritas bertujuan untuk menguji apakah model regresi ditemukan adanya korelasi antar variabel bebas (independen). model regresi yang baik seharusnya tidak terjadi korelasi di antara variabel independen. jika variabel independen saling berkorelasi, maka variabel-variabel ini tidak ortogonal. variabel ortogonal adalah variabel independen yang nilai korelasi antar sesama variabel independen sama dengan nol. uji multikolinieritas dapat dilakukan dengan 2 cara yaitu dengan melihat vif (variance inflation factors) dan nilai tolerance. jika vif > 10 dan nilai tolerance < 0,10 maka terjadi gejala multikolinieritas (ghozali, 2011). uji heteroskedasitas uji heteroskedastisitas bertujuan untuk menguji apakah nilai dalam model regresi terjadi ketidaksamaan varian residual satu pengamatan ke pengamatan yang lain. jika varian dari residual satu pengamatan ke pengamatan yang lain tetap, maka disebut homoskedastisitas dan jika berbeda disebut heteroskedastisitas. pengujian hipotesis uji model (uji f) uji f dilakukan untuk menguji pengaruh variabel independen secara simultan atau bersama-sama terhadap variabel dependen.uji f atau anova dilakukan dengan membandingkan tingkat signifikansi yang ditetapkan untuk penelitian dengan probability value dari hasil penelitian (ghozali, 2012). kriteria dalam pengujian ini adalah: 1. jika probability value < 0,05, maka ha diterima. 2. jika p value > 0,05 maka ha ditolak. uji hipotesis (uji t) uji t bertujuan untuk menguji apakah variabel secara parsial atau individual terhadap variabel dependen (ghozali, 2012). uji t tersebut dapat dilihat dari besarnya p-value dibandingkan dengan taraf signifikasi α = 5%. pengujian ini memiliki kriteria: 1. jika p-value < 0,05 maka ho ditolak. 2. jika p-value > 0,05 maka ho diterima. pengaruh efektivitas pengendalian internal,... irwansyah dan bambang syufriadi 96 hasil dan pembahasan tingkat pengambilan kuesioner rincian pengiriman dan pengembalian kuesioner responden keterangan jumlah persentase total kuesioner yang disebarkan 84 100% jumlah kesioner yang tidak kembali 20 23,81% jumlah kuesioner yang kembali 64 76,19% kuesioner yang tidak dapat diolah 14 22,61% kuesioner yang dapat diolah 50 59,52% sumber: data primer yang diolah, 2018 uji hipotesis hasil analisis linear berganda variabel koefisien t-hitung sig. hasil efektivitas -0,527 -3,904 0,000 diterima pengendalian internal kesesuaian 0,207 1,788 0,114 ditolak kompensasi moralitas -0,179 -1,614 0,044 diterima manajemen ketaatan aturan -0,271 -2,440 0,081 ditolak akuntansi asimetri -0,272 -2,076 0,019 diterima informasi r square 0,485 adjusted r 2 0,426 f 8,275 sig. 0,000 sumber: data primer diolah, 2018 pembahasan 1. nilai probabilitas untuk variabel efektivitas pengendalian internal (h1) yaitu sebesar 0,000 berarti lebih kecil dari 0,05. maka dapat disimpulkan bahwa ho ditolak dan ha diterima, artinya bahwa variabel efektivitas pengendalian internal berpengaruh negatif jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 89 100 97 terhadap kecenderungan kecurangan akuntansi. dengan demikian efektivitas pengendalian internal (h1) dalam penelitian ini diterima. 2. nilai probabilitas untuk variabel kesesuaian kompensasi (h2) yaitu sebesar 0.114 berarti lebih besar dari 0,05. . maka dapat disimpulkan bahwa ho diterima dan ha ditolak, artinya bahwa variabel kesesuaian kompensasi tidak berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. dengan demikian kesesuaian kompensasi (h2) dalam penelitian ini ditolak. 3. nilai probabilitas untuk variabel moralitas manajemen (h3) sebesar 0.044 berarti lebih kecil dari 0,05. maka dapat disimpulkan bahwa ho ditolak dan ha diterima, artinya bahwa variabel moralitas manajemen tidak berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. dengan demikian moralitas manajemen (h3) dalam penelitian ini diterima. 4. nilai probabilitas untuk variabel asimetri informasi (h4) sebesar 0.019 berarti lebih kecil dari 0,05. . maka dapat disimpulkan bahwa ho ditolak dan ha diterima, artinya bahwa variabel asimetri informasi berpengaruh positif terhadap kecenderungan kecurangan akuntansi. dengan demikian asimetri informasi (h4) dalam penelitian ini diterima. 5. nilai probabilitas untuk variabel ketaatan aturan akuntansi (h5) sebesar 0.081 berarti lebih besar dari 0,05. maka dapat disimpulkan bahwa ho diterima dan ha ditolak, artinya bahwa variabel ketaatan aturan akuntansi tidak berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. dengan demikian variabel ketaatan aturan akuntansi (h5) dalam penelitian ini ditolak. penutup simpulan berdasarkan hasil analisis dan pembahasan yang telah dilakukan, maka diperoleh kesimpulan sebagai berikut: 1. efektivitas pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi di perusahaan distributor kota bengkulu. hal ini menunjukkan bahwa perusahaan memiliki pengendalian internal yang efektif dapat mengurangi tingkat kecenderungan kecurangan akuntansi yang dilakukan oleh karyawan. 2. kesesuaian kompensasi tidak berpengaruh negatif terhadap kecenderungan kecurangan akuntansi yang dilakukan oleh karyawan akuntansi dan keuangan di perusahaan distributor kota bengkulu. hal ini menunjukkan bahwa perusahaan yang memberikan kompensasi yang sesuai tidak menjamin dapat menguragi tingkat kecenderungan kecurangan akuntansi yang dilakukan oleh karyawan. 3. moralitas manajemen tidak berpengaruh negatif terhadap kecenderungan kecurangan akuntansi yang dilakukan oleh karyawan akuntansi dan keuangan di perusahaan distributor kota bengkulu. hal ini menunjukkan bahwa perusahaan yang memiliki moralitas manajemen yang tinggi tidak menjamin dapat menguragi tingkat kecenderungan kecurangan akuntansi yang dilakukan oleh karyawan. 4. asimetri informasi berpengaruh positif terhadap kecenderungan kecurangan akuntansi di perusahaan distributor kota bengkulu. hal ini menunjukkan bahwa perusahaan yang memiliki asimetri informasi yang rendah dapat menguragi tingkat kecenderungan kecurangan akuntansi yang dilakukan oleh karyawan. 5. ketaatan aturan akuntansi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi di perusahaan distributor kota bengkulu. hal ini menunjukkan bahwa semakin taat karyawan akan aturan yang telah dibuat dapat menguragi tingkat kecenderungan kecurangan akuntansi yang dilakukan oleh karyawan. pengaruh efektivitas pengendalian internal,... irwansyah dan bambang syufriadi 98 saran berdasarkan kesimpulan dan keterbatasan yang ada, maka dapat dikemukakan beberapa saran yang dapat dijadikan pertimbangan untuk penelitian lanjutan, yaitu: 1. peneliti selanjutnya disarankan bagi variabel yang tidak terbukti dapat tidak diuji atau diuji kembali, tetapi penelitian selanjutnya perlu mengevaluasi indikator yang ditanyakan pada kuesioner agar responden lebih mudah memahami ini dari pernyataan pada kuesioner yang peneliti berikan. 2. penelitian selanjutnya diharapkan untuk memperbanyak jumlah sampel dengan memperluas jumlah perusahaan yang dijadikan objek penelitian agar hasil penelitiannya lebih variatif. implikasi penelitian berdasarkan hasil penelitian dan kesimpulan diatas, maka penelitian ini memiliki implikasi sebagai berikut: 1. secara praktis, penelitian ini dapat memberikan kontribusi bagi perusahaan bahwa hasil penelitian ini bias menjadi bahan masukkan untuk memahami apa saja faktor-faktor yang mempengaruhi kecenderungan seseorang melakukan kecurangan pada bagian akuntansi di perusahaan distributor di kota bengkulu, karena hasil penelitian ini menemukan bahwa pengendalian internal yang efektif, ketaatan aturan akuntansi, dan asimetri informasi dapat mengurangi kecenderungan seseorang melakukan kecurangan akuntansi. jadi, perusahaan dapat mengetahui bahwa pengendalian internal yang diterapkan telah efektif, asimetri informasi yang terjadi di perusahaan cukup rendah, tingkat ketaatan karyawan akan aturan akuntansi cukup tinggi, sehingga dapat mengurangi kecenderungan untuk melakukan kecurangan akuntansi. 2. secara teoritis, penelitian ini dapat menjadi pedoman, pembelajaran, dan sumbangan pemikiran bagi pengembangan fraud diamond theory dan teori atribusi yang dapat mempengaruhi ialah efektivitas pengendalian internal, ketaatan aturan akuntansi, dan asimetri informasi dalam melakukan tindakan kecurangan akuntansi. hasil penelitian ini juga dapat memperkaya referensi penelitian di bidang akuntansi khususnya akuntansi keperilakuan. keterbatasan penelitian penelitian ini masih jauh dari kata sempurna, hal ini karena penelitian ini memiliki beberapa keterbatasan, antara lain:: 1. dalam penelitian ini hipotesis kedua dan ketiga tidak terbukti berpengaruh negatif terhadap kecenderungan kecurangan akuntansi, hal ini dikarenakan indikator dalam penelitian ini mengadopsi penelitian sebelumnya, sehingga ada beberapa indikator pada variabel tersebut sulit untuk dipahami responden. 2. pemilihan sampel penelitian ini yaitu perusahaan distributor yang menjaga kerahasiaan, sehingga menjadikan pendistribusian kuesioner tidak dapat dimaksimalkan. daftar pustaka aprishella, ananda parasmita ayu putri. (2014). pengaruh keefektifan pengendalian internal dan kepuasan kerja terhadap kecenderungan kecurangan akuntansi pada dinas pendapatan pengelolaan keuangan aset daerah istimewa yogyakarta. jurnal nominal (volume iii nomor 1 / tahun 2014). hlm. 3-4. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 89 100 99 aranta, zulia petra. 2013. pengaruh moralitas aparat dan asimetri informasi terhadap kecenderungan kecurangan akuntansi (studi empiris pemerintah kota sawahlunto). jurnal program studi akuntansi universitas negeri padang. arifiyani, hesti arlich dan sukirno. (2012). pengaruh pengendalian intern, kepatuhan dan kompensasi manajemen terhadap perilaku etis karyawan (studi kasus pt adi satria abadi yogyakarta). jurnal nominal. volume i nomor i / tahun 2012. hlm 78. arens, a. alvin. elder, j. ronald & beasley, mark s. 2012. auditing dan pelayanan verifikasi. jakarta : erlangga. boyton, william c. raymond johson walter g. kell. 2002. modern auditing. erlangga: jakarta. eisenhardt, kathleem.1989. agency theory: an assesment and review. academy of management review, 14. hal 57-74. analisis regresi berganda dengan menggunakan software spss. fatun, anik najahningrum. 2013. faktor-faktor yang mempengaruhi kecenderungan (fraud): persepsi pegawai dinas provinsi diy. skripsi akuntansi. universitas negeri semarang. fauwzi, mohammad glifandi hari. 2011. analisis pengaruh keefektifan pengendalian internal, persepsi kesesuaian kompensasi, moralitas manajemen terhadap perilaku tidak etis dan kecenderungan kecurangan akuntansi. universitas diponegoro: semarang. ghozali, imam. 2012. aplikasi analisis multivariate dengan program spss. badan penerbit universitas diponegoro. semarang. hall, james a. 2007. sistem informasi akuntansi. edisi ketiga. terjemahan oleh amir abadi yusuf. jakarta: salemba empat. herman, lisa a. 2013. pengaruh keadilan organisasi dan sistem pengendalian intern terhadap kecurangan.jurnal akuntansi. padang. hernandez, j. r. dan t. groot. (2007). "corporate fraud: preventive controls which lower corporate fraud. amsterdam research centre in accounting. ikatan akuntan indonesia. 2001. pernyataan standar auditing (psa)no. 70 :pertimbangan atas kecurangan dalam audit laporan keuangan. jakarta: iai. jensen, and w. h. meckling, 1976. theory of the firm: manegerial behavior, agency costs and ownership structure. journal of financial economics. vol. 3 : 305-360. kusumastuti. 2012. analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening.tesis. universitas diponegoro: semarang. meliany, lia & herna ernawati. 2013. pengaruh keefektifan pengendalian internal dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi. journal & proceeding universitas jenderal soedirman, vol iii, no.1. hal.1-10. najahningrum, anik fatun. 2013. faktor-faktor yang mempengaruhi fraud:persepsi pegawai dinas provinsi diy. universitas negeri semarang: accounting analysis journal. issn 2252-6765. norbarani. 2012. pendeteksian kecurangan laporan keuangan dengan analisis fraud triangel yang diadopsi dalam sas no.99.jurnal. semarang. puspitasari, novita dan eko suwardi. 2012. pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi: studi eksperimen pada konteks pemerintahan daerah. jurnal akuntansi universitas gajah mada. rahmawati, ardiana peni, 2012. analisis faktor internal dan moralitas manajemen terhadap kecenderungan akuntansi. skripsi: universitas diponegoro. pengaruh efektivitas pengendalian internal,... irwansyah dan bambang syufriadi 100 republik indonesia. (2008). peraturan pemerintah no. 60 tahun 2008 tentang sistem pengendalian intern. lembaran negara ri tahun 2008. sekretariat negara. jakarta. setiawan, yuniarta. 2015. pengaruh sistem pengendalian internal, asimetri informasi, dan keadilan organisasi terhadap kecurangan (fraud): studi pada bank perkreditan rakyat se-kabupaten bulelang. universitas pendidikan ganesha. volume 2 no. 1 tahun 2014. hlm. 1-11 shintadevi, prekanida farizqa. 2015. pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel interveining. jurnal nominal vol. iv (2). tiara, delfi. 2014. pengaruh efektifitas pengendalian internal dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi. jom fekon vol. 1 no.2. thoyibatun, siti. (2009). faktor-faktor yang berpengaruh terhadap perilaku tidak etis dan kecenderungan kecurangan akuntansi. jurnal ekonomi dan keuangan vol.26 no.2. tuanakotta, theodorus. m. 2010. akuntansi forensik & audit investigatif.seri departemen akuntansi : feui. vani adelin. 2013. pengaruh pengendalian internal, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi (studi empiris pada bumn di kota padang). skripsi. universitas negeri padang. wilopo. 2006. analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan akuntansi: studi pada perusahaan publik dan badan usaha milik negara di indonesia. disampaikan dalam simposium nasional akuntansi ix, tanggal 23-26 agustus 2006 di padang. wisnumurti, adhika. 2010. analisis pengaruh corporate governance terhadap hubungan asimetri informasi denganm praktik manajemen laba (studi pada perusahaan perbankan yang terdaftar di bei). skripsi. fakultas ekonomi univeritas diponegoro. yuli, deri. 2013. analisis faktor-faktor yang berpengaruh terhadap perilaku tidak etis akuntansi(studi empiris pada skpd di kota padang). skripsi tidak dipublikasikan, fe unp: padang. zimbelman. mark f. 2014. akuntansi forensik. (alih bahasa: novita puspitasari, suhernita, ratna saraswati). jakarta: salemba empat. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 111 122 111 sensitivitas etis dan pertimbangan etis mahasiswa akuntansi berdasarkan pendidikan etika akuntansi ethical sensitivity and ethical considerations of accounting students based on accounting ethics education anggi ayu septi kennedy1), lisa martiah np2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu anggiayusepti@gmail.com 1 ), lisa_mnp@unib.ac.id 2) abstract this study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. a total of 40 accounting students attended accounting ethics education in university of bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity. key words: ethical sensitivity, ethical judgement, accounting ethics education abstrak penelitian ini menguji perbedaan sensitivitas etis dan pertimbangan etis mahasiswa akuntansi berdasarkan pendidikan etika akuntansi. sebanyak 40 mahasiswa akuntansi yang telah mengikuti pendidikan etika akuntansi terlibat dalam pengisian kuesioner dan sebanyak 43 mahasiswa yang belum mengikuti pendidikan etika akuntansi juga ikut untuk tujuan perbandingan. analisis statistik mengungkapkan bahwa mahasiswa yang mengikuti pendidikan etika akuntansi meningkatkan sensitivitas etis dan kemampuan membuat pertimbangan etis dibandingkan mahasiswa yang belum mengikuti pendidikan etika akuntansi. mahasiswa perempuan mendapatkan banyak manfaat dari pendidikan etika akuntansi dan menaikkan kemampuan membuat pertimbangan etis mereka, namun sebaliknya, antara mahasiswa laki-laki maupun mahasiswa perempuan yang telah mengikuti pendidikan etika tidak memiliki perbedaan dalam hal sensitivitas etis. kata kunci : sensitivitas etis, pertimbangan etis, pendidikan etika akuntansi pendahuluan beberapa penelitian telah dilakukan sebagai tanggapan terhadap keraguan pentingnya pendidikan etika bagi mahasiswa akuntansi. beberapa penelitian menginvestigasi efektivitas intervensi program etika dengan membandingkan mahasiswa yang mengikuti pendidikan etika dengan mahasiswa yang tidak mendapatkan pendidikan etika (abdolmohammadi & reeves ,2000; armstrong m. b, 1993; billiot, daniel, glandon, & glandon, 2012; cabe, 2016; chan & leung, 2006; keller, et al., 2007; lagrone, et al., 1996; lau, 2010; molyneaux, 2004; o’leary, 2009; taylor, 2013; wang & calvano, 2015). sensitivitas etis dan pertimbangan etis... anggi ayu septi k dan lisa martiah np 112 penelitian ini merupakan gabungan penelitian sebelumnya dari saat et al. (2010a, 2010b) yang masing-msing hanya menguji satu komponen dari model rest (1986) saja. kali ini akan diuji sensitivitas etis dan pertimbangan etis mahasiswa akuntansi berdasarkan pendidikan etika akuntansi. sebelumnya, dalam beberapa penelitian, pendidikan yang dimaksud merupakan program yang berdiri sendiri dan dimasukkan ke dalam kurikulum akuntansi. namun, karena tidak adanya program pendidikan etika tersendiri yang dimasukkan dalam silabus akuntansi di universitas bengkulu, maka kali ini muatan etika yang terdapat dalam mata kuliah audit dan akuntansi keperilakuanlah yang akan diuji pengaruhnya terhadap sensitivitas etis dan penilaian etis mahasiswa akuntansi. berdasarkan latar belakang di atas, maka penelitian ini bertujuan untuk membuktikan bahwa kemampuan mahasiswa yang telah mengikuti pendidikan etika akuntansi lebih baik dalam mengidentifikasi dilema etika dibandingkan kemampuan mahasiswa yang belum mengikuti pendidikan etika akuntansi. selanjutnya, penelitian ini juga membuktikan bahwa kemampuan mahasiswa perempuan yang telah mengikuti pendidikan etika akuntansi lebih baik dalam mengidentifikasi dilema etika dibandingkan dengan mahasiswa laki-laki, membuktikan bahwa kemampuan mahasiswa yang telah mengikuti pendidikan etika akuntansi lebih baik dalam membuat pertimbangan etis dibandingkan kemampuan mahasiswa yang belum mengikuti pendidikan etika akuntansi dan terakhir membuktikan bahwa kemampuan mahasiswa perempuan yang telah mengikuti pendidikan etika lebih baik dalam membuat pertimbangan etis dibandingkan dengan mahasiswa laki-laki kerangka teoritis dan hipotesis teori penalaran moral etika atau moral reasoning berbeda dengan proses mental lainnya dalam tiga aspek yaitu kognisi yang didasarkan pada nilai dan bukan pada fakta yang nampak, keputusan yang didasarkan pada beberapa isu yang melibatkan diri sendiri dan orang lain, serta keputusan yang dibangun di seputar isi keharusan dan bukan pada peringkat preferensi atau kesukaan sederhana (lubis, 2010). mayoritas penelitian mengenai perilaku etis akuntansi pada studi akuntansi berlandaskan pada psikologi penalaran moral yang merupakan suatu teori kognitif tentang proses pengambilan keputusan manusia mendahului perilaku etis (bennie & mladenovic, 2013). sensitivitas etis sensitivitas etis mengacu pada kesadaran bagaimana tindakan seseorang mempengaruhi orang lain (chan & leung, 2006). menurut saat et al. (2010b), sensitivitas etis merupakan pengidentifikasian sebuah situasi moral, mengambil peran, menafsirkan masalah dan menyadari bahwa ada masalah moral. lebih lanjut, jagger (2011) menyatakan bahwa sensitivitas etis adalah kemampuan untuk mengidentifikasi aspek yang menonjol dari dilema etika. pertimbangan etis pertimbangan etis adalah konstruk psikologis yang mengkarakterisasikan proses bagaimana seseorang memutuskan bahwa serangkaian tindakan dalam situasi tertentu adalah benar secara moral dan serangkaian tindakan lain adalah salah (shawver & shawver, 2013). ini melibatkan kemampuan seseorang untuk memilih tindakan moral sehingga seseorang dapat jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 111 122 113 menunjukkan kesadaran akan masalah (sensitivitas moral). pertimbangan etis merupakan salah satu komponen lanjutan dari pembangunan kognitif yang dikembangkan oleh psikolog lawrence kohlberg dan wawancara pertimbangan moralnya dan selanjutnya dinilai dengan dit. pendidikan etika akuntansi etika ialah studi tentang tindakan moral atau sistem atau kode berperilaku yang mengikutinya (utami & indriawati, 2006). menurut agoes dan ardana (2011) dalam sapariyah et al. (2015) etika adalah cabang ilmu yang membahas tentang perilaku manusia, mengenai apa yang baik dan apa yang tidak baik dalam konteks hubungan manusia dengan tuhan, manusia dengan manusia lain, dan manusia dengan alam. jenis kelamin jenis kelamin merupakan suatu akibat dari dimorfisme seksual yang pada manusia dikenal menjadi laki-laki dan perempuan (wikipedia, 2016). jenis kelamin dikaitkan pula dengan aspek gender, karena terjadi diferensiasi peran sosial yang dilekatkan pada masingmasing jenis kelamin. pengembangan hipotesis hubungan antara pelajaran mengenai etika keprofesionalan dengan praktik di lapangan adalah ketika seorang mahasiswa s1 akuntansi tidak mendapatkan pelajaran etika yang memadai maka nantinya ketika terjun ke lapangan, keputusan yang diambil pasti tidak didasarkan pada kode etik yang seharusnya. oleh karena itu pembelajaran etika sangat dibutuhkan untuk menghasilkan para profesional yang bisa membuat keputusan etis berdasarkan kode etik yang seharusnya. sehingga nantinya para profesional di bidang akuntansi menjadi para profesional yang berkompeten dan bisa mengembalikan kredibilitas akuntansi di mata masyarakat. berdasarkan penjelasan diatas maka dirumuskan hipotesis berikut: h1a: kemampuan mahasiswa yang telah menerima pendidikan etika akuntansi lebih baik dalam mengidentifikasi dilema etika dibandingkan kemampuan mahasiswa yang belum mengikuti pendidikan etika akuntansi atribut yang paling sering diselidiki di penelitian tentang pandangan etika dan perilaku mahasiswa jurusan akuntansi adalah jenis kelamin. hasil studi oleh ameen et al. (1996) menunjukkan bahwa, mahasiswi akuntansi lebih sensitif dan kurang toleran terhadap perilaku etis dan kurang sinisme. perempuan memiliki perbedaan psikologis dengan laki-laki terutama faktor kepedulian yang akan menghasilkan tanggapan yang berbeda terhadap dilema etika. perbedaan laki-laki dan perempuan tidak hanya dilihat dari sisi fisik dan biologis saja. faktor kebudayaan, ilmu pengetahuan, adat istiadat, dan nilai sosial dapat mempengaruhi pembentukan perilaku setiap individu. umumnya perempuan lebih mendahulukan perasaan dibandingkan laki-laki yang menggunakan logika dalam suatu kasus. hal ini disebabkan karena perempuan lebih berhati-hati dalam mengambil suatu tindakan dan berusaha untuk menghindari risiko yang dapat merugikan dirinya dalam jangka panjang. berbeda dengan laki-laki yang tidak terlalu memikirkan akibat jangka panjang dalam suatu pengambilan keputusan. berdasarkan penjelasan diatas, maka dirumuskan hipotesis berikut: h1b: kemampuan mahasiswa perempuan yang telah menerima pendidikan etika akuntansi lebih baik dalam mengidentifikasi dilema etika dibandingkan dengan kemampuan mahasiswa laki-laki sensitivitas etis dan pertimbangan etis... anggi ayu septi k dan lisa martiah np 114 pertimbangan etis menggambarkan kemampuan untuk mengenali hal yang benar dilakukan secara moral. beberapa penelitian menunjukkan bahwa pendidikan etika mampu meningkatkan kemampuan membuat pertimbangan etis mahasiswa. muatan etika yang terdapat di berbagai mata kuliah akuntansi mengajarkan berbagai masalah etika yang akan dihadapi oleh mahasiswa dalam dunia kerja. mahasiswa yang telah mengikuti pendidikan etika setidaknya akan memiliki kemampuan untuk menilai bahwa suatu tindakan adalah benar secara moral. hal ini didasarkan pada materi yang ada di dalam muatan etika.. berdasarkan penjelasan diatas, maka dirumuskan hipotesis berikut: h2a: kemampuan mahasiswa yang telah menerima pendidikan etika akuntansi lebih baik dalam membuat pertimbangan etis dibandingkan kemampuan mahasiswa yang belum mengikuti pendidikan etika akuntansi perempuan dianggap memiliki perilaku yang lebih etis dibandingkan laki-laki karena memiliki sikap peduli dan sikap sinisme yang kecil. laki-laki dianggap lebih agresif dan bertindak berdasarkan logika. perempuan yang telah mengikuti pendidikan etika dianggap mampu bertindak lebih etis karena kasus kecurangan dalam akademik lebih sering dilakukan oleh mahasiswa laki-laki. mahasiswi juga memiliki pertimbangan yang berbeda dan tindakan yang berbeda dalam situasi moral. sehingga mahasiswi akan lebih tinggi kemampuannya dalam menilai suatu tindakan benar secara moral dibandingkan laki-laki. berdasarkan penjelasan diatas, maka dirumuskan hipotesis berikut: h2b: kemampuan mahasiswa perempuan yang telah menerima pendidikan etika akuntansi lebih baik dalam membuat pertimbangan etis dibandingkan dengan kemampuan mahasiswa laki-laki metode penelitian metode pengambilan sampel populasi dalam penelitian ini yaitu mahasiswa s1 akuntansi di universitas bengkulu dari semester 2 hingga semester 8. berdasarkan data dari pihak akademik, jumlah mahasiswa dari semester 2 hingga semester 8 adalah 483 orang. jumlah mahasiswa untuk angkatan 2016 atau semester 2 yaitu 129 orang, angkatan 2015 atau semester 4 berjumlah 124 orang, angkatan 2014 atau semester 6 berjumlah 113 orang, dan angkatan 2013 atau semester 8 berjumlah 117 orang. pengukuran dan definisi operasional variabel pendidikan etika akuntansi pendidikan etika akuntansi merupakan proses yang membantu mahasiswa untuk meningkatkan kemampuan dalam membuat keputusan etis sekaligus membantu mahasiswa untuk bertindak secara etis sebagai calon akuntan masa depan. pendidikan etika akuntansi dapat diukur dengan tingkatan semester. sensitivitas etis sensitivitas etis merupakan kesadaran seseorang untuk mengidentifikasi masalah moral serta sadar bahwa suatu tindakan akan mempengaruhi orang lain. sensitivitas etis mahasiswa akuntansi akan diukur dalam skala likert 5 poin dengan menggunakan instrumen dengan 25 skenario yang didesain oleh longenecker et al. (1989), clark (1966), fritzche & becker (1982), harris (1991) yang dikembangkan dalam penelitian conroy & emerson (2004). jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 111 122 115 pertimbangan etis pertimbangan etis adalah kemampuan seseorang untuk mempertimbangkan apakah suatu tindakan etis yang akan diambil merupakan tindakan yang benar secara moral dan bagaimana pengaruhnya terhadap orang lain. kuisioner yang digunakan merupakan instrumen dalam accounting spesific-defining issuing test (adit) yang dibuat oleh thorne (2000) dalam (thorne et al.,2004). jenis kelamin jenis kelamin merupakan suatu akibat dari dimorfisme seksual yang pada manusia dikenal menjadi laki-laki dan perempuan. sensitivitas etis dan pertimbangan etis mahasiswa akuntansi yang telah menerima pendidikan etika akuntansi akan diuji perbedaannya berdasarkan jenis kelamin. jenis kelamin menggunakan skala nominal dimana angka 1 menunjukkan mahasiswa laki-laki dan angka 2 menunjukkan mahasiswa perempuan. metode analisis data statistik deskriptif statistik deskriptif digunakan untuk menganalisis dan menyajikan sebagian besar data. statistik deskriptif menampilkan nilai rata-rata (mean), ukuran penyebaran (standar deviasi), dan bentuk distribusi (nilai minimum dan maksimum) data. uji kualitas data pengujian validitas tiap butir pertanyaan dalam penelitian ini menggunakan metode confirmatory factor analysis (cfa). tingkat inkorelasi antar variabel dan dapat tidaknya dilakukan analisis faktor diukur dengan menggunakan kaiser meyer olkin measure of sampling adequency (kmo msa) dan barlett test of spericity, serta melihat skor factor loading ≥ 0,5. kriteria yang digunakan dalam penelitian ini adalah one shot, artinya satu kali pengukuran saja dan kemudian hasilnya dibandingkan dengan pertanyaan lainnya, pada spss reliabilitas dilakukan dengan uji statistik cronbach alpha (a). suatu konstruk dikatakan realibel jika memberikan nilai r > 0,60 (nunally, 1981). uji normalitas data uji normalitas data menggunakan uji normal kolmogrov-smirnov. asumsi normalitas akan terpenuhi apabila jumlah sampel yang digunakan lebih dari atau sama dengan 30 maka dapat dikatakan normal. pengujian normalitas data menggunakan uji one sample kolmogorov smirnov test, hasil pengujian akan menunjukkan tingkat signifikansi pada sig. (2-tailed). apabila sig. (2-tailed) <0,05 disimpulkan bahwa data tidak terdistribusi secara normal. uji homogenitas homogeneity of variance yaitu variabel dependen harus memiliki varian yang sama dalam setiap kategori variabel independen. jika terdapat lebih dari satu variable independen, sensitivitas etis dan pertimbangan etis... anggi ayu septi k dan lisa martiah np 116 maka harus ada homogeneity of variance di dalam cell yang dibentuk oleh variabel independen kategorikal. spss memberikan test ini dengan nama levene’s test of homogeneity of variance. uji hipotesis di dalam analisis data penelitian digunakan metode statistika. seluruh perhitungan statistik dilakukan dengan bantuan program statistik spss dengan analisis independent sample t-test. analisis independent sample t-test bertujuan membandingkan rata-rata dari dua kelompok yang tidak berhubungan antara satu dengan yang lain, untuk mengetahui apakah kedua rata-rata tersebut mempunyai nilai yang sama atau tidak secara signifikan. analisis ujit digunakan dalam penelitian ini untuk mengetahui hipotesis pertama dan kedua. pengujian melalui signifikan t-value adalah membandingkan signifikan t-value (t-hitung) dengan probabilitas 10%. penentuan hipotesis diterima atau ditolak dapat diketahui dengan melihat nilai t-value pada hasil analisis. apabila sig t hitung > 0,05 maka ho diterima, sedangkan jika sig t hitung < 0,05 maka ho ditolak. hasil penelitian dan pembahasan uji validitas untuk mengetahui valid suatu variabel, dilakukan pengujian dengan menggunakan teknik confirmatory factor analysis di spss. hasil pengujian validitas disajikan di tabel : tabel hasil uji validitas variabel kasus anti image kmo and barlett test keterangan sensitivitas etis kasus 1 0.680 0.680 sig 0.000 valid kasus 2 0.715 valid kasus 3 0.692 valid kasus 4 0.778 valid kasus 5 0.649 valid kasus 6 0.731 valid kasus 7 0.639 valid kasus 8 0.559 valid pertimbangan etis tahap 5a 0.677 0.674 sig 0.000 valid tahap 5b 0.714 valid tahap 6 0.643 valid sumber: data primer yang diolah, 2017 uji reliabilitas untuk mengetahui apakah kuesioner untuk variabel sensitivitas etis reliabel atau handal maka dilakukan uji reliabilitas dengan uji statistik cronbach’s alpha seperti pada tabel : jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 111 122 117 tabel hasil uji reliabilitas variabel cronbach’s alpha cronbach’s alpha based on standardized items n of items keterangan sensitivitas etis 0.720 0.718 8 reliabel pertimbangan etis 0.631 0.732 3 reliabel sumber: data primer yang diolah, 2017 uji normalitas untuk mendeteksi normalitas data digunakan uji kolmogrov-smirnov. berikut hasil uji normalitas pada tabel : tabel 5 uji normalitas variabel n kolmogrovsmirnov z asymp. sig. (2-tailed) keterangan sensitivitas etis 83 1.141 0.148 normal pertimbangan etis 83 1.496 0.018 tidak normal sumber: data primer yang diolah, 2017 pengujian hipotesis uji hipotesis yang digunakan dalam penelitian ini menggunakan analisis independent sample t-test. tabel hasil uji hipotesis independent sample t-test variabel dimensi t df sig. (2tailed) keterangan sensitivitas etis semester 5.161 81 0.000 hipotesis 1a diterima jenis kelamin 1.574 38 0.124 hipotesis 1b ditolak pertimbangan etis semester -5.529 81 0.000 hipotesis 2a diterima jenis kelamin -2.281 38 0.028 hipotesis 2b diterima sumber: data primer yang diolah, 2017 pembahasan pengujian hipotesis 1a hipotesis 1 dalam penelitian ini menggunakan komponen pertama dalam model pengambilan keputusan etis yaitu sensitivitas etis. berdasarkan penelitian ini, mahasiswa akuntansi mendapatkan dampak positif dari pendidikan etika akuntansi. hal ini bisa dilihat dari sensitivitas etis dan pertimbangan etis... anggi ayu septi k dan lisa martiah np 118 hasil pengujian hipotesis 1a yang membandingkan sensitivitas etis mahasiswa akuntansi berdasarkan semester. hasil dari hipotesis 1a menunjukkan bahwa terdapat perbedaan antara sensitivitas etis mahasiswa akuntansi berdasarkan tingkatan semester dengan nilai lebih tinggi pada mahasiswa semester 6 dan 8 (h1a diterima). hasil ini membuktikan bahwa pendidikan etika yang diajarkan dalam program akuntansi memiliki dampak positif terhadap peningkatan kemampuan mahasiswa akuntansi dalam menyadari suatu masalah etika dengan asumsi semester 6 dan 8 lebih banyak menerima pendidikan etika akuntansi dibandingkan semester 2 dan 4. hasil ini konsisten dengan penelitian billiot et al (2012), lau (2010), cabe k (2013), chan & leung (2006), lagrone et al. (1996), saat et al. (2010b), dan tailor (2013), yang menyatakan bahwa pemberian pelatihan etika yang benar mampu meningkatkan sensitivitas etis mahasiswa akuntansi dan membuktikan bahwa mahasiswa yang telah mengikuti pendidikan etika lebih tinggi sensitivitas etisnya dibandingkan mahasiswa yang belum pernah mengikuti pelatihan etika. pengujian hipotesis 1b hasil ini konsisten dengan penelitian wang & calvano (2015) yang menyatakan bahwa tidak ada perbedaan secara signifikan antara laki-laki dan perempuan setelah mengikuti pendidikan etika. hal ini bermakna bahwa pada saat ini wanita dan pria bisa saja sama-sama memiliki kekurangan dalam penalaran perilaku etis, banyak dari mereka yang bersaing di bidang karir, mencari kekuasaan, mencari kekayaan tanpa memikirkan pelanggaran etika di dalamnya. keller et al. (2007) menegaskan bahwa tidak mendukung ide bahwa jenis kelamin berkaitan dengan perbedaan dalam pembuatan keputusan etis karena dengan meningkatkan partisipan perempuan dari program pendidikan akuntansi akan menyebabkan pada perspektif etika yang sama. pengujian hipotesis 2a pengujian untuk hipotesis 2a menunjukkan bahwa pertimbangan etis mahasiswa akuntansi pada kelompok semester 6 dan 8 lebih tinggi dibandingkan kemampuan membuat pertimbangan etis mahasiswa semester 2 dan 4 (hipotesis 2a diterima). hal ini menunjukkan bahwa pendidikan etika akuntansi yang telah didapatkan oleh kelompok mahasiswa semester 6 dan 8 mampu menaikkan tingkat pertimbangan etis mahasiswa ketika dihadapkan dengan dilema etika. pengujian hipotesis 2b hipotesis 1b menguji tentang perbedaan pertimbangan etis antara mahasiswa laki-laki dan mahasiswa perempuan setelah mengikuti pendidikan etika dan terbukti bahwa terdapat perbedaan antara kemampuan membuat pertimbangan etis antara mahasiswa laki-laki dan mahasiswa perempuan dengan nilai lebih tinggi pada mahasiswa perempuan. hasil ini konsisten dengan studi dari abdolmohammadi & reeves (2000), barac (2005), borkowski & ugras (1992), gammie (2009), dan lau (2010) yang menyatakan bahwa mahasiswa perempuan cenderung memiliki pertimbangan moral yang lebih tinggi dibandingkan mahasiswa laki-laki. lau (2010) menyatakan bahwa mahasiswi cenderung memiliki kesadaran etika dan penalaran moral yang tinggi karena mahasiswi lebih kecil kemungkinannya untuk membayar suap dan menghasilkan tekanan. penelitian dari gammie (2009) dan barac (2005) juga menyatakan bahwa mahasiswa perempuan lebih cenderung berperilaku etis dibandingkan mahasiswa lakilaki dan terbukti bahwa mahasiswa laki-laki lebih sering berperilaku tidak etis dalam setting akademik. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 111 122 119 penutup simpulan penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan sensitivitas etis dan pertimbangan etis mahasiswa akuntansi berdasarkan tingkat semester dan jenis kelamin. berdasarkan hasil analisis data diperoleh data bahwa kemampuan mahasiswa akuntansi yang telah mengikuti pendidikan etika akuntansi lebih tinggi dalam mengidentifikasi masalah etis (sensitivitas etis) dibandingkan kemampuan mahasiswa yang belum mengikuti pendidikan etika akuntansi. namun berdasarkan jenis kelamin, tidak terdapat perbedaan antara kemampuan mahasiswa laki-laki dan mahasiswa perempuan dalam mengidentifikasi masalah etis (sensitivitas etis) setelah mengikuti pendidikan etika. dalam hal pertimbangan etis, kemampuan mahasiswa yang telah mengikuti pendidikan etika lebih baik dalam membuat pertimbangan etis dibandingkan kemampuan mahasiswa yang belum mengikuti pendidikan etika. sedangkan perbedaan kemampuan berdasarkan jenis kelamin, kemampuan mahasiswa perempuan yang telah mengikuti pendidikan etika akuntansi lebih baik dalam membuat pertimbangan etis dibandingkan kemampuan mahasiswa laki-laki. implikasi dan keterbatasan terlepas dari beberapa keterbatasan, penelitian ini memiliki beberapa implikasi yaitu sensitivitas etis merupakan kemampuan awal yang diperlukan bagi individu dalam proses pembuatan keputusan etis. sensitivitas etis merupakan salah satu faktor individu yang dimiliki oleh mahasiswa akuntansi untuk membentuk persepsi yang benar atas kejadian yang ada, sehingga dapat menarik kesimpulan bahwa kejadian tersebut etis atau tidak. hal ini mengandung implikasi agar kedepannya mahasiswa akuntansi lebih meningkatkan sensitivitas etis yang dimiliki, sehingga mereka bisa lebih peka terhadap perilaku yang menyimpang dari etika. pada lembaga pendidikan khususnya universitas harus mengetahui cara meningkatkan sensitivitas etis mahasiswa perempuan dan mahasiswa laki-laki. hal itu bisa diperbaiki dengan penambahan kasus etika ke dalam mata kuliah sehingga mahasiswa mengetahui berbagai isu etika di bidang akuntansi. penelitian ini memiliki keterbatasan yaitu hanya meneliti 2 dari 4 komponen model pengambilan keputusan etis oleh rest yaitu sensitivitas etis dan pertimbangan etis. hal ini dikarenakan kurangnya penelitian mengenai komponen ketiga yaitu motivasi moral yang membuat peneliti sulit untuk melakukan pengembangan penelitian. sedangkan komponen keempat merupakan tindakan moral yang sulit untuk dilakukan pengukurannya karena tindakan moral merupakan tahap akhir dari proses pengambilan keputusan etis yang berupa tindakan hingga menjadi perilaku. hasil penelitian ini memberikan masukan bagi pihak-pihak yang berkepentingan yaitu untuk penelitian selanjutnya agar memperluas sampel tidak hanya mahasiswa univesitas negeri namun menambahkan dengan universitas swasta. selain itu, untuk penelitian selanjutnya agar memperluas penelitian dengan memasukkan komponen lain dari proses pengambilan keputusan etis oleh rest seperti motivasi moral. disarankan untuk penelitian selanjutnya agar memberikan kuesioner dengan kasus yang sesuai dengan situasi dan kebudayaan di indonesia agar 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(2006). muatan etika dalam pengajaran akuntansi keuangan dan dampaknya terhadap persepsi etika mahasiswa: studi eksperimen semu. simposium nasional akuntansi , (hal. 1-29). padang. vega, j. (1986). diambil kembali dari https://www.scribd.com/: https://www.scribd.com/doc/60211824 wang, l. c., & calvano, l. ((2015)). is business ethics education effective? an analysis of gender, personal ethical perspectives, and moral judgment. journal business ethics, 126, 591–602. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 41 53 41 faktor-faktor yang mempengaruhi minat pengelola keuangan melakukan tindakan whistle –blowing (studi kasus pada universitas bengkulu) the factors for influencing financial manager desires to do whistle-blowing action. (the case study in universitas bengkulu) dewi sutrisni 1), isma coryanata 2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu dsutrisni15@gmail.com 1 ), ismacoryanata@yahoo.com2) abstaract this study aims to examine the influence of attitude factors on whistle-blowing, organizational commitment, personal cost, the degree of seriousness of fraud and the pressure of obedience to the interest of financial managers performing whistle-blowing action on the financial manager of bengkulu university. the data used in this study is the primary data collected through survey method by distributing 106 questionnaires to the financial manager in bengkulu university units. questionnaires were made using two different cases resulting in different data processing results in each case. the results showed that in the first case only the attitude toward whistle-blowing that positively affect the interest of financial managers doing whistle-blowing action and 4 other variables have no effect. in the second case, the attitude toward whistle-blowing and the pressure of obedience have a positive effect on the interest of the financial managers perform whistle-blowing action while the organizational commitment variable, personal cost, the seriousness of the fraud does not affect the financial manager's interest in doing the whistle-blowing action. discussions of the implications of the research results and their limitations have also been made. key words: whistle-blowing, organizational commitment, personal cost, level of fraud seriousness, pressure of obedience abstrak penelitian ini bertujuan untuk menguji pengaruh faktor sikap terhadap whistle-blowing, komitmen organisasi, personal cost, tingkat keseriusan kecurangan dan tekanan ketaatan terhadap minat pengelola keuangan melakukan tindakan whistle-blowing pada pengelola keuangan universitas bengkulu. data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui metode survei dengan membagikan 106 kuisioner pada pengelola keuangan di unit-unit universitas bengkulu. kuisioner dibuat menggunakan dua kasus yang berbeda sehingga menghasilkan hasil pengolahan data yang berbeda pula pada setiap kasus. hasil penelitian menunjukkan bahwa pada kasus pertama hanya sikap terhadap whistle-blowing yang berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing sedabgkan 4 variabel yang lain tidak berpengaruh. sedangkan pada kasus kedua sikap terhadap whistle-blowing dan tekanan ketaatan berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing sedangkan variabel komitmen organisasi, personal cost, tingkat keseriusan kecurangan tidak berpengaruh terhadap minat pengelola keuangan melakukan tindakan whistle-blowing . diskusi terhadap implikasi hasil penelitian dan keterbatasannya juga telah dilakukan. kata kunci: whistle-blowing, komitmen organisasi, personal cost, tingkat keseriusan kecurangan, tekanan ketaatan mailto:dsutrisni15@gmail.com faktor faktor yang mempengaruhi... dewi sutrisni dan isma coryanata 42 pendahuluan korupsi selalu menimbulkan kerugian, untuk itu korupsi harus diberantas. seberapun kecilnya dana yang dikorupsi sama strategisnya dengan pemberantasan korupsi besar (diniarti, 2010). sekecil apapun korupsi jika dibiarkan akan semakin buruk. di indonesia kasus-kasus korupsi bukanlah kasus yang mengagetkan, dalam beberapa tahun belakangan ini banyak sekali kasus-kasus korupsi yang terungkap baik dari sektor swasta maupun di sektor pemerintahan kasus ini mendapatkan perhatian yang sangat serius dari pemerintah. khususnya yang terjadi si sektor publik di indonesia, kecurangan yang paling sensitif dan menjadi perhatian saat ini adalah korupsi. di indonesia kasus kecurangan yang pernah terbongkar kasus bank century menyeret nama mantan wakil presiden budiono dan menteri keuangan sri mulyani ini cukup menyita perhatian masyarakat, pasalnya kerugian negara ditaksir mencapai 6,7 triliun. kasus korupsi nazarudin kerugian negara mencapai 1 triliun ($600 juta) oleh kasus nazarudin yang berupa suap di kemenpora, korupsi plts, dan beberapa dinas lain. kasus ini merupakan salah satu kasus korupsi terhebat yang terungkap, karena berkat kerja keras aparat, nazarudin bisa dihukum atas kasusnya. pada tahun 2017 ini adalah kasus e-ktp dengan tersangka ketua dpr ri setya novanto, yang merugikan keuangan negara rp 2,3 triliun (http://nasional.kompas.com). secara keseluruhan, sejak 2004 hingga 2017, data statistik kpk menyebutkan, ada 616 kasus korupsi berdasarkan profesi jabatan yang didalamnya terdapat 88 kepala daerah yang berurusan dengan kpk. diantaranya, 18 orang gubernur dan 69 orang wali kota atau bupati dan wakilnya. (https://acch.kpk.go.id) memahami faktor-faktor yang dapat mempengaruhi minat pegawai untuk melakukan tindakan whistle-blowing penting dilakukan agar organisasi dapat melakukan kebijakan dan system whistle-blowing yang paling efektif. berdasarkan teory of planned behaviour (tpb) yang dikemukakan oleh anjzen (1991) yang berusaha menghubungkan sikap dengan perilaku. tpb membuktikan bahwa minat lebih akurat dalam memprediksi perilaku aktual dan sekaligus dapat menghubungkan antara sikapdanperilaku aktual. tpb memiliki tiga determinan yang saling independen diantaranya sikap terhadap perilaku, faktor sosial dan persepsi kontrol. dalam tpb menjelaskan hubungan antara ketiga determinan tersebut yang sangat berpengaruh terhadap minat. dalam penelitian ini perilaku yang akan diteliti adalah whistle-blowing. peneliti ingin meneliti apakah sikap terhadap perilaku dan faktor sosial (faktor personal cost) dapat mempengaruhi minat melakukan tindakan whistle-blowing. beberapa penelitian memberikan hasil yang tidak konsisten mengenai pengaplikasian theory of planned behavior, penelitian tersebut diantaranya dilakukan oleh uddin dan gillet (2005) yang memberikan hasil norma subyektif berpengaruh negatif pada niat manajer keuangan dalam melakukan kecurangan penyajian laporan keuangan. hasil penelitian berbeda didapatkan oleh carpenter dan reimers (2005) yang menunjukkan bukti empiris norma subyektif berpengaruh positif pada niat manajer keuangan dalam melakukan kecurangan penyajian laporan keuangan. penelitian banda (2012) yang menguji tpb terhadap niat whistleblowing pada internal auditor bpk menemukan bahwa penalaran moral dan persepsi kendali atas perilaku berpengaruh tidak signifikan terhadapintensi untuk melakukan pengungkapan kecurangan, sedangkan sikap kearah perilaku dan norma subjektif berpengaruh terhadap niat whistle-blowing. penelitian ini dilakukan untuk menguji lima determinan yaitu sikap terhadap whustleblowing,komitmen organisasi, personal cost, keseriusan kecurangan, dan tekanan ketaatan dalam mempengaruhi minat pengelola keuangan universitas bengkulu melakukan whistleblowing. penggunaan responden yang berasal dari lingkungan universitas bengkulu diharapkan dapat memperkaya hasil penelitian sejenis di sektor publik di indonesia yang merupakan negara berkembang dengan karakteristik tingkat korupsinya yang masih tinggi. https://acch.kpk.go.id/ jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 41 53 43 dalam penelitian ini peneliti menggunakan dua contoh kasus berbeda yang digunakan sebagai tolak ukur dalam indikator dalam kuisioner yang akan di sebar. hal ini dilakukan agar peneliti dapat melihat adakah perbedaan yang didapat terhadap hasil penelitian terkait masing-masing kasus yang dihadapi. kerangka teoritis dan hipotesis teori perilaku terencana (theory of planned behaviour) theory of planned behaviour (tpb) adalah teori psikologi yang dikemukakan oleh icek ajzen (1991) yang berusaha menjelaskan hubungan antara sikap dengan perilaku. theory of planned behaviour tpb muncul sebagai jawaban atas kegagalan determinan sikap (attitude) dalam memprediksi tindakan/perilaku aktual (actual behavior) secara langsung. tpb membuktikan bahwa minat (intention) lebih akurat dalam memprediksi perilaku aktual dan sekaligus dapat sebagai proxy yang menghubungkan antara sikap dan perilaku aktual. menurut ajzen (1991), minat diasumsikan untuk menangkap faktor motivasi yang mempengaruhi sebuah perilaku, yang ditunjukkan oleh seberapa keras usaha yang direncanakan seorang individu untuk mencoba melakukan perilaku tersebut. prosocial organizatinal behavior theory prosocial behaviour merupakan kategori yang luas dari helping behavior. prosocial behavior didefinisikan oleh beberapa segmen yang signifikan dari masyarakat atau kelompok sosial yang secara umum dapat menguntungkan bagi orang lain. brief (1986) mendefinisikan prosocial organizational behavior sebagai perilaku/tindakan yang dilakukan oleh anggota sebuah organisasi terhadap individu, kelompok, atau organisasi yang ditujukan untuk meningkatkan kesejahteraan individu, kelompok, atau organisasi tersebut. whistle-blowing whistle-blowing atau dapat diartikan sebagai pengungkapan rahasia, merupakan suatu tindakan mengungkapkan suatu kecurangan atau perilaku tidak etis dalam suatu organisasi kepada pihak yang berwewenang baik itu pihak dalam organisasi itu sendiri atau kepada pihak diluar organisasi dan dilakukan oleh pegawai atau mantan pegawai organisasi itu sendiri. vinten (2000) dalam malik (2010) mendefinisikan whistle-blowing sebagai suatu pengungkapan oleh karyawan mengani suatu informasi yang diyakini mengandung pelanggaran hukum, peraturan, pedoman praktis atau pernyataan profesional, atau berkaitan dengan kesalahan prosedur, korupsi, penyalahgunaan wewenang, atau membahayakan publik dan keselamatan tempat kerja. ada banyak penelitian yang telah dilakukan guna mencari faktor-faktor yang mempengaruhi seseorang untuk melakukan whistle-blowing dengan menggunakan minat whistle-blowing sebagai pengukurnya. minat whistle-blowing berbeda dengan tindakan whistle-blowing aktual karena minat muncul sebelum tindakan whistleblowing aktual, atau dapat dikatakan perlu adanya minat whistle-blowing untuk membuat tindakan whistle-blowing aktual terjadi (winardi, 2013). faktor faktor yang mempengaruhi... dewi sutrisni dan isma coryanata 44 faktor-faktor yang mempengaruhi whistle-blowing sikap terhadap whistle-blowing sikap adalah perasaan, pikiran, dan kecenderungan seseorang yang kurang lebih bersifat permanen mengenal aspek-aspek tertentu dalam lingkungannya. menurut park dan blenkinsopp (2009) mendefinisikan sikap sebagai penilaian seorang individu atas seberapa setuju atau tidak setujunya individu tersebut terhadap suatu perilaku/tindakan tertentu. menurut theory of planned behavior (tpb), sikap adalah salah satu variabel yang mempengaruhi minat perilaku seseorang. penelitian terdahulu menemukan bahwa sikap terhadap whistle-blowing memang berpengaruh terhadap minat whistle-blowing park dan blenkinsopp (2009) dalam penelitiannya whistleblowing as planned behaviour, winardi (2013) yang meneliti minat pegawai negeri sipil tingkat rendah. penelitian kusuma dan wuryan (2015) juga menjelaskan bahwa sikap terhadap whistle-blowing berpengaruh positif terhadap minat melakukan tindakan whistlblowing pada pns bpkp jawa timur di surabaya dan diperkuat oleh bagustiono dan nurkholis (2015) yang meneliti pns bpk ri juga menjelaskan bahwa sikap terhadap whistleblowing berpengaruh positif terhadap minat melakukan tindakan whistle-blowing. berdasarkan penjelasan di atas dan hasil-hasil penelitian sebelumnya, hipotesis pertama yang diajukan dalam penelitian ini ialah: h1: a). pada kasus pemotongan insentif karyawan sikap terhadap whistle-blowing berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. b). pada kasus spj fiktif sikap terhadap whistle-blowing berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. komitmen organisasi komitmen organisasi merupakan sikap yang mencerminkan sejauh mana seseorang individu atau pegawai mengenal dan terikat pada organisasinya (griffin, 2004). menutur robbins (2007) komitmen adalah suatu keadaan dimana seorang pegawai memihak kepada sesuatu organisasi tertentu dan tujuan-tujuannya serta berniat memelihara keanggotaan dalam organisasi itu. mathis dan jackson dalam (sopiah, 13 2008) menyatakan komitmen organisasi sebagai keadaan dimana karyawan percaya dan mau menerima tujuan-tujuan organisasi dan akan tetap tinggal atau tidak akan meninggalkan organisasinya. allen (1996) mengemukakan tiga komponen model komitmen terhadap organisasi, mengenal dan terikat pada organisasinya (griffin, 2004). penelitian yang dilakukan oleh somers (1994) yang menjelaskan bahwa komitmen organisasi mempengaruhi whistle-blowing. dalam penelitian yang dilakukan kusuma dan wuryan (2015) diperoleh hasil bahwa komitmen organisasi berpengaruh signifikan terhadap pns bpkp jawa timur dalam melakukan tindakan whistle-blowing. sejalan dengan penelitian sebelumnya penelitian bagustiono dan nurkholis (2015) juga menyimpulkan bahwa komitmen organisasi berpengaruh terhadap minat whistle-blowing pada pns bpk ri. pada penelitian tersebut responden yang diklasifikasikan dalam tingkatan berkomitmen organisasi moderat memiliki kecenderungan untuk melaporkan kecurangan paling tinggi dibandingkan yang memiliki komitmen organisasi rendah ataupun tinggi. berdasarkan penjelasan di atas dan hasilhasil penelitian sebelumnya, hipotesis ke dua yang diajukan ialah: h2: a). pada kasus pemotongan insentif karyawan komitmen organisasi berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. b). pada kasus spj fiktif komitmen organisasi berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 41 53 45 personal cost personal cost of reporting adalah pendapat pegawai terhadap risiko pembalasan/balas dendam atau sanksi dari anggota organisasi, yang dapat mengurangi minat pegawai untuk melaporkan kecurangan (schutlz et al., 1993). anggota organisasi yang dimaksud dapat saja berasal dari manajemen, atasan, atau rekan kerja. tindakan balasan yang didapat diantaranya langkah-langkah yang diambil organisasi untuk melemahkan proses pengaduan, isolasi whistleblower, pencemaran karakter dan nama baik, mempersulit atau mempermalukan whistleblower, pengecualian dalam rapat, penghapusan penghasilan tambahan, dan bentuk diskriminasi atau gangguan lainnya (parmerlee,1982). pembalasan lainnya yang dapat terjadi dalam bentuk tidak berwujud (intangible), misalnya penilaian kinerja yang tidak seimbang, hambatan kenaikan gaji, pemutusan kontrak kerja, atau dipindahkan ke posisi yang tidak diinginkan (curtis, 2006). sabang (2013) juga menambahkan bahwa personal cost bukan hanya dampak tindakan balas dendam dari pelaku kecurangan, melainkan juga keputusan menjadi pelapor dianggap sebagai tindakan tidak etis, misalnya melaporkan kecurangan atasan dianggap sebagai tindakan menentang atasan. bukan hanya itu saja bahkan dapat membahayakan keluarga yang lainnya jika yang dilaporkan tersebut memiliki sikap pemndendam yang tinggi dan juga memiliki tempramen yang tidak baik. beberapa penelitian yang dilakukan membuktikan bahwa personal cost tidak berpengaruh diantaranya penelitian yang dilakukan oleh magnus (2005) menunjukkan bahwa ancaman pembalasan memiliki hubungan/korelasi negatif dengan minat untuk melakukan whistle-blowing. penelitian winardi (2013) juga menyimpulkan bahwa ternyata variabel personal cost of reporting tidak mampu menjadi faktor yang menjelaskan minat whistleblowing pada pegawai negeri tingkat bawah. begitu juga penelitian yang dilakukan oleh bagustiono dan nurkholis (2015) yang menjelaskan bahwa personal cost tidak berpegaruh terhadap minat pns bpk ri untuk melakukan tindakan whistle-blowing. berdasarkan penjelasan di atas dan hasil-hasil penelitian sebelumnya, hipotesis ke tiga yang diajukan ialah: h3: a). pada kasus pemotongan insentif karyawan personal cost berpengaruh negatif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. b). pada kasus spj fiktif personal cost berpengaruh negatif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. tingkat keseriusan kecurangan yang dimaksud dengan tingkat keseriusan kecurangan adalah ukuran seberapa besar keseriusan kecurangan yang dapat merugikan organisasi anggota organisasi yang mengamati adanya dugaan kecurangan akan lebih mungkin untuk melakukan whistle-blowing jika kecurangan tersebut serius miceli et al., (1985). organisasi akan terkena dampak kerugian yang lebih besar dari kecurangan yang lebih serius dibandingkan dari kecurangan yang kurang serius (winardi, 2013). penelitin bagustiono dan nurkholis (2015) juga menjelaskan bahwa komitmen organisasi berpengaruh positif terhadap minat pns melakukan tindakan whistle-blowing. hasil ini sejalan dengan konsep prosocial organizational behavior dan konsep komitmen organisasi yaitu bahwa tindakan whistle-blowing merupakan perilaku sosial positif yang dapat memberikan manfaat bagi organisasi dalam bentuk melindungi organisasi dari bahaya kecurangan (fraud). diperkuat dengan penelitian aliyah (2015) juga menjelaskan bahwa menyatakan bahwa komitmen organisasi berpengaruh positif terhadap minat pegawai pegawai tetap unisnu jepara untuk melakukan tindakan whistle-blowing. penelitian-penelitian tersebut menjelaskan bahwa tingkat keseriusan kecurangan berpengaruh terhadap minat faktor faktor yang mempengaruhi... dewi sutrisni dan isma coryanata 46 melakukan tindakan whistle-blowing. berdasarkan penjelasan di atas dan hasil-hasil penelitian sebelumnya, hipotesis terakhir yang diajukan ialah: h4: a). pada kasus pemotongan insentif karyawan tingkat keseriusan kecurangan berpengaruh positif terhadap minat pengelola keuangan untuk melakukan tindakan whistle-blowing. b). pada kasus spj fiktif tingkat keseriusan kecurangan berpengaruh positif terhadap minat pengelola keuangan untuk melakukan tindakan whistle-blowing. tekanan ketaatan teori ketaatan menyatakan bahwa individu yang memiliki kekuasaan merupakan suatu sumber yang dapat mempengaruhi perilaku orang dengan perintah yang diberikannya, hal ini disebabkan oleh keberadaan kekuasaan atau otoritas yang merupakan bentuk (jamilah et al., 2007). dalam beberapa situasi sosial, seseorang sebagai pemilik kekuasaan yang sah dipandang dapat mempengaruhi perilaku orang tersebut. norma sosial membolehkan pihak yang memiliki kekuasaan yang sah untuk mengajukan permintaan dan memaksa agar bawahan mematuhinya. bahkan orang yang dalam kehidupan sehari harinya merupakan seseorang yang bertanggung jawab dan terhormat bisa jadi tertekan oleh otoritas dan mau saja melakukan tindakan kejam dalam situasi tertekan. hasil penelitian cahyaningrum (2015) dengan melakukan eksperimen pada mahasiswa pengauditan menemukan bahwa tekanan ketaatan berpengaruh terhadap yang dibuat oleh auditor junior. jamilah et al., (2007) melakukan survey terhadap auditor yang bekerja pada kantor akuntan publik di jawa timur mengemukakan bahwa tekanan ketaatan berpengaruh secara signifikan terhadap keputusan audit. diperkuat dengan penelitian widi dan utami (2015) yang menggunakan sampel mahasiswa fakultas ekonomika dan bisnis universitas kristen satya wacana disebutkan bahwa semakin tinggi tekanan ketaatan yang dirasakan oleh whistle-blower maka akan memicu whistle-blower untuk tidak melakukan tindakan whistleblowing. berdasarkan penjelasan di atas dan hasil-hasil penelitian sebelumnya, hipotesis terakhir yang diajukan ialah: h5: a). pada kasus pemotongan insentif karyawan tekanan ketaatan berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. b). pada kasus spj fiktif tekanan ketaatan berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. dari hipotesis diatas dapat dijelaskan dengan kerangka penelitian di bawah ini: 1. 1 1. 2 1. 3 gambar 1 kerangka penelitian sikap terhadap whistle-blowing (stwb) komitmen organisasi (ko) personal cost (pc) tingkat keseriusan kecurangan (tkk) minat melakukan tindakan whistleblowing tekanan ketaatan (tk) jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 41 53 47 metode penelitian populasi dan sampel populasi adalah jumlah keseluruhan objek yang yang karakteristiknya dapat diukur. populasi merupakan wilayah generalisasi yang terdiri atas objek atau subjek yang mempunyai kualitas dan karakteristik tertentu yang ditetapkan oleh penelti untuk dipelajari dan kemudian ditarik kesimpulannya (sugiyono, 2011). populasi dalam penelitian ini adalah seluruh pegawai yang bekerja di semua unit di lingkungan universitas bengkulu. metode pengumpulan data data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh langsung dari sumbernya. data yang digunakan berupa opini dari subyek penelitian yang dikumpulkan dengan mengunakan metode survei yaitu melalui kuesioner. kuesioner disebar sendiri oleh peneliti dengan mendatangi bagian pengelola keuangan unit-unit di universitas bengkulu dan diberi tenggang waktu selama seminggu paling lambat untuk pengembalian kuesioner tersebut. desain kuisioner peneliti menggunakan model pertanyaan yang telah ada dan digunakan pada penelitian terdahulu. kuesioner yang digunakan akan mengukur satu variabel dependen dan empat variabel independen sesuai model penelitian yang telah ditetapkan. namun peneliti telah memodifikasi kuisioner yang ada dengan menggunakan dua contoh kasus yang berbeda, kasus pertama mengenai pemotongan insentif karyawan dan kasus yang kedua menggunakan contoh kasus spj fiktif. skala yang digunakan untuk pengukuran adalah skala likert yang dinyatakan dengan rentang angka 1 sampai dengan angka 5. hasil penelitian dan pembahasan deskriptif data data penelitian ini dikumpulkan dengan menyebarkan secara langsung sebanyak 106 kuesioner kepada pengelola keuangan yang bekerja di 8 unit fakultas 4 unit upt, 3 unit lembaga dan pada rektorat universitas bengkulu. kuesioner disebarkan dengan cara mengantar langsung dengan responden. jumlah kuesioner yang disebarkan sebanyak 106 kuesioner, dengan jumlah kuesioner yang kembali adalah 70 kuesioner, atau sebesar 66% tingkat pengembaliannya. terdapat 8 kuesioner atau sebesar 8% yang tidak dapat digunakan dikarenakan banyak terjadi jawaban yang kosong. jadi jumlah kuesioner yang digunakan sebagai data dalam penelitian ini berjumlah 62 kuesioner (atau 89% dari jumlah kuesioner yang kembali, atau 58% dari kuesioner yang disebarkan. validitas instrumen penelitian hasil pengujian validitas terhadap masing-masing variabel pada kasus 1 dan kasus 2 menghasilkan nilai kaiser-meyer-olkin measure of sampling adequacy (kmo msa) sikap terhadap whistle-blowing 0,890 dan 0,839 (> 0.50), komitmen organisasi 0,678 dan 0,525 (> 0.50), personal cost 0,636 dan 0,852 (> 0.50), tingkat keseriusan kecurangan 0,746 dan 0,707 faktor faktor yang mempengaruhi... dewi sutrisni dan isma coryanata 48 (> 0.50), tekanan ketaatan 0,722 dan 0,804 (> 0.50) dan minat melakukan tindakan whistleblowing 0,764 dan 0,761 (> 0.50). hasil pengujian hipotesis uji hipotesis ini menggunakan model analisis regresi berganda, bertujuan untuk memprediksi seberapa besar kekuatan pengaruh variabel independen terhadap variabel dependen. hasil uji hipotesis terdapat pada tabel berikut ini: tabel hasil uji regresi kasus 1 dan kasus 2 variabel kasus 1 kasus 2 koef regresi t hitung sig koef regresi t hitung sig sikap terhadap whistle-blowing (stwb) 0,449 3,647 0,001 0,693 9,911 0,000 komitmen organisasi (ko) 0,052 0,688 0,494 -0,047 -0,852 0,398 personal cost (pc) 0,115 0,802 0,426 -0,092 -0,940 0,351 tingkat keseriusan kecurangan (tkk) 0,052 0,353 0,726 0,269 1,699 0,095 tekanan ketaatan (tk) 0,073 0,768 0,446 0,133 2,664 0,010 r square 0,262 0,673 adjust r2 0,197 0,643 f 3,986 23,018 sig 0,004 0,000 sumber: data primer diolah, 2018 uji f pada tabel 8 (kasus 1 dan kasus 2) di atas menyatakan masing-masing f = 3,986 dan 23,018 dengan nilai signifikan sebesar p value 0,004 dan 0,000 lebih kecil dari 0,05. jadi dapat disimpulkan bahwa model penelitian yang digunakan pada kedua kasus diatas layak uji. nilai koefisien determinasi berganda adjusted r2 menunjukan seberapa besar variabel dependen dapat dijelaskan oleh variabel independen. nilai adjusted r2 dapat dilihat pada tabel 8 (kasus 1) yaitu sebesar 0,197 yang berarti bahwa minat pengelola keuangan melakukan whistle-blowing dipengaruhi oleh sikap terhadap whistle-blowing, komitmen organisasi, persocal cost, tingkat keseriusan kecurangan, tekanan ketaatan hanya sebesar 19,7% sedangkan sisanya 80,3% dipengaruhi oleh faktor lain yang tidak diteliti. namun berbeda dengan hasil uji adjusted r2 pada tebel 8 (kasus 2) dengan nilai adjusted r2 sebesar 0,643 yang berarti bahwa minat pengelola keuangan melakukan whistle-blowing dipengaruhi oleh sikap terhadap whistle-blowing, komitmen organisasi, persocal cost, tingkat keseriusan kecurangan, tekanan ketaatan hanya sebesar 64,3% dan sisanya 35,7% dipengaruhi oleh faktor lainnya yang tidak diuji dalam penelitian ini. hasi uji t menunjukkan bahwa pada kasus satu hanya sikap terhadap whistle-blowing yang memiliki p-value > 0,05 (0,001) secara statistik variabel sikap terhadap whistle-blowing signifikan sehungga dapat dikatakan bahwa hanya sikap terhadap whistle-blowing berpengaruh terhadap minat melakukan whistle-blowing sedangkan pada kasus dua terdapat dua variabel yang memiliki p-value > 0,05 (sikap terhadap whistle-blowing 0,000 dan tekanan ketaatan 0,010) sehingga pada kasus dua hanya dua variabel saja yang berpengaruh terhadap minat melakukan whistle-blowing. pembahasan hipotesis pertama pada kasus 1 (h1a) menyatakan sikap terhadap whistle-blowing berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 41 53 49 berdasarkan hasil pengujian hipotesis secara statistik dengan menggunakan kasus pemotongan insentif karyawan menunjukkan bahwa sikap terhadap whistle-blowing berpengaruh positif terhadap minat pengelola keuangan universitas bengkulu melakukan tindakan whistle-blowing atau dengan kata lain hipotesis 1 (h1a) diterima. berdasarkan hasil pengujian hipotesis secara statistik dengan menggunakan kasus spj fiktif menunjukkan bahwa sikap terhadap whistle-blowing berpengaruh positif terhadap minat pengelola keuangan universitas bengkulu melakukan tindakan whistle-blowing atau dengan kata lain hipotesis 1 pada kasus 2 (h1b) juga diterima. hipotesis kedua pada kasus pemotongan insentif karyawan (h2a) menyatakan bahwa komitmen organisasi berpengaruh positif terhadap minat pegawai melakukan tindakan whistleblowing. berdasarkan hasil pengujian secara statistik menunjukkan bahwa dalam kasus 1 (pemotongan insentif) menunjukkan hasil yang tidak signifikan dengan kata lain hipotesis 2 pada kasus 1 (h2a) ditolak. dalam pengujian hipotesis ketiga pada kasus pemotongan insentif karyawan (h3a) yang berkaitan dengan pengaruh personal cost. dari hasil pengujian pada kasus pemotongan insentif karyawan koefisien regresi menunjukkan arah yang positif, yang artinya semakin besar resiko yang dihadapi maka semakin tinggi minat melakukan tindakan whistle-blowing. hal ini karena pada kasus pemotongan insentif karyawan tersebut berkaitan dengan individu karyawan itu sendiri, semakin besar pemotongan yang dilakukan maka akan semakin besar pula resiko yang akan dihadapi oleh pengelola keuangan. semakin besar resiko yang dihadapi pengelola keuangan terhadap individu karyawan tersebut membuat semakin tinggi pula minat melakukan tindakan whistle-blowing. namun dari hasil pengujian yang menggunakan kasus 1 menunjukkan bahwa personal cost tidak berpengaruh terhadap minat pengelola keuangan universitas bengkulu melakukan tindakan whistle-blowing. dengan kata lain hipotesis 3 pada kasus 1 (h3a) ditolak. hipotesis keempat pada kasus pemotongan insentif karyawan (h4a) menyatakan bahwa tingkat keseriusan kecurangan berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. berdasarkan hasil pengujian secara statistik dari kasus pemotongan insentif karyawan menunjukkan hasil yang tidak signifikan dengan nilai signifikan hal ini berarti bahwa pada kasus 1 hipotesis keempat (h4a) ditolak. hipotesis kelima pada kasus pemotongan insentif (h5a) yang menyatakan bahwa tekanan ketaatan berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing, pada kasus 1 menunjukkan hasil signifikasi hal ini berarti bahwa dalam kasus 1 hipoteis (h5a) ditolak. hal ini dapat disimpulkan bahwa pada kasus pemotongan insentif tekanan ketaatan tidak dapat mempengaruhi minat pengelola keuangan melakukan tindakan whistle-blowing. tekanan ketaatan bukanlah alasan pengelola keuangan melakukan pemotonga insentif karyawan, karena pemotongan insentif karyawan sendiri mungkin dilakukan untuk mensejahterakan karyawan yang lain. penutup berdasarkan hasil pengujian dan pembahasan terhadap data penelitian yang diperoleh dari responden yaitu pengelola keuangan yang bekerja di universitas bengkulu terkait dengan pengaruh sikap terhadap wistle-blowing, komitmen organisasi, personal cost, tingkat keseriusan kecurangan dan tekanan ketaatan terhadap minat melakukan tindakan whistle-blowing maka dapat disimpulkan bahwa: 1. dari kedua kasus yang digunakan menunjukkan bahwa sikap terhadap wisthtle-blowing berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistleblowing. ini berarti bahwa semakin baik sikap pengelola keuangan terhadap whistlefaktor faktor yang mempengaruhi... dewi sutrisni dan isma coryanata 50 blowing maka akan semakin berkeinginan untuk melakukan whistle-blowing jika terjadi kecurangan. 2. dari kedua kasus yang digunakan menunjukkan bahwa komitmen organisasi tidak berpengaruh terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. hal ini berarti bahwa komitmen organisasi tidak dapat dijadikan alasan untuk pengelola keuangan universitas bengkulu melakukan tindakan whistle-blowing 3. dari kedua kasus yang digunakan menunjukkan personal cost tidak berpengaruh terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. hal ini berarti bahwa pengelola keuangan lebih banyak menghidari hal-hal yang memiliki resiko yang tinggi. 4. dari kedua kasus yang digunakan menunjukkan tingkat keseriusan kecurangan tidak berpengaruh terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. hal ini berarti bahwa tingkat keseriusan kecurangan yang terjadi tidak membuat pengelola keuangan melakukan tindakan whistle-blowing. 5. dalam variabel tekanan ketaatan terdapat hasil yang berbeda, dari kasus pemotongan insentif karyawan menunjukkan hasil bahwa tekanan ketaatan tidak berpengaruh terhadap minat pengelola keuangan melakukan tindakan whistle-blowing sedangkan pada kasus spj fiktif menunjukkan bahwa tekanan ketaatan berpengaruh positif terhadap minat pengelola keuangan melakukan tindakan whistle-blowing. hal ini berarti bahwa tekanan ketaatan dapat mempengaruhi minat melakukan tindakan whistle-blowing berdasarkan dari kasus apa yang dihadapi. penelitian ini memeliki beberapa keterbatasan yang pertama, berkaitan dengan tema penelitian yang sensitif (berkaitan dengan whistle-blowing) dan pengukuran variabel. pelaksanaan pengukuran yang tidak menghadapkan responden dengan kondisi nyata dikhawatirkan menyebabkan resonden menjawab pertanyaan survei secara normatif, sehingga hasil penelitian bisa saja menjadi bias dengan kondisi yang sebenarnya di lapangan. kedua, penggunaan 2 contoh kasus yang berbeda pada kuisioner membuat kuisioner menjadi terlalu banyak pertanyaan sehingga membuat para responden menjawab tanpa membaca dengan jelas apa inti 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(online), (http://www.transparency.org /cpi2016/results, diakses 21 agustus 2017). tindak pidana korupsi, anti-corroption clearing house (acch) https://acch.kpk.go.id/id/statistik/tindak-pidana-korupsi, diakses pada 29 januari 2018 uddin, nancy. and peter. r. gillet., 2005. cfo intentions of fraudulent financial reporting. auditing: a journal of practice & theory, 24 (1), 55-75 vinten., 2000, whistleblowing towards disaster prevention and management. widi libriani eka dan intiyas utami., 2015. studi eksperimental tekanan ketaatan dan personal cost : dampaknya terhadap whistle-blowing fakultas ekonomika dan bisnis universitas kristen satya wacana salatiga. vol. 15, no. 2 winardi, rijadh djatu., 2013. the influence of individual and situational factors on lowerlevel civil servants’ whistle-blowing intention in indonesia. journal of indonesian economy and business. vol. 28 (3); 361-376. yani fitri jalil., 2014. pengaruh komitmen profesional dan sosialisasi antisipatif mahasiswa audit terhadap perilaku whistleblowing. jurnal bisnis dan manajemen vol. 4, no. 2 agustus 2014 universitas islam negeri syarif hidayatullah jakarta. https://acch.kpk.go.id/id/statistik/tindak-pidana-korupsi jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 103-114 103 peranan good corporate governance untuk meminimalisasi tindakan creative accounting pada perusahaan manufaktur di indonesia indah oktari wijayanti1) dri asmawanti s2) fakultas ekonomi dan bisnis universitas bengkulu 1, 2) driasmawantis@unib.ac.id, indahoktari24@gmail.com abstract this study aims to examine the influence of the role of good corporate governance to minimize creative accounting actions in manufacturing companies listed on the indonesian stock exchange (bei) in 2015-2017. the variables tested in this study consisted of institutional ownership and managerial ownership and creative accounting in proxy with earnings management as measured by discretionary accruals estimated using the modified jones model (1995). the sample of this study is a manufacturing company listed on the stock exchange in 2013-2017. this study uses purposive sampling method in determining the number of samples used and obtained 77 companies used as samples. multiple regression models and descriptive statistics are used for data analysis. the results show that corporate governance mechanisms that are proxied by institutional ownership and managerial ownership do not affect earnings management. keywords: institutional ownership, managerial ownership, creative accounting. pendahuluan kasus-kasus pelanggaran di bidang pasar modal yang ditangani oleh bapepam-lk menjadi isu utama dalam penelitian ini. keterbukaan emiten dan perusahaan publik, perdagangan efek dan pengelolaan investasi adalah contoh kasus-kasus dugaan pelanggaran pasar modal yang ditangani oleh bapepam-lk. penyajian laporan keuangan merupakan salah satu contoh kasus yang terkait dengan keterbukaan emiten dan perusahaan publik. tujuan disusunnya laporan keuangan adalah untuk memberikan informasi kepada para pemakai laporan keuangan dalam pengambilan keputusan. selain itu, laporan keuangan juga berfungsi sebagai alat pertanggungjawaban yang menunjukkan kinerja manajemen selaku pengelola perusahaan kepada para pemangku kepentingan dalam satu periode. laba merupakan salah satu indikator utama untuk mengukur kinerja dan pertanggungjawaban manajemen (statement of financial accounting concept no. 1), sehingga baik buruknya kinerja manajemen diukur dari besarnya laba yang dicapai oleh perusahaan. agar kinerjanya terlihat bagus, maka hal ini memicu manajemen untuk melakukan tindakan creative accounting. tindakan tersebut diperbolehkan oleh pedoman akuntansi berterima umum (pabu) dengan catatan tidak melanggar ketentuan pabu, yaitu dengan cara merubah metode akuntansi, menggeser periode pengakuan pendapatan atau biaya, serta memanfaatkan peluang untuk membuat estimasi akuntansi. namun pada kenyataannya hal tersebut sering di salah gunakan. tindakan creative accounting tersebut dikenal dengan istilah manajemen laba. manajemen laba menurut fischer dan rosenzweig (1995), sebagai tindakan seorang manajer dengan menyajikan laporan yang menaikkan (menurunkan) laba periode berjalan dari unit usaha yang menjadi tanggungjawabnya, tanpa menimbulkan kenaikan (penurunan) profitabilitas ekonomi unit tersebut dalam jangka panjang. teori akuntansi positif (positif accounting theory) mengusulkan tiga hipotesis motivasi manajemen laba, yaitu: (1) hipotesis program bonus (the bonus plan hypothesis), (2) hipotesis perjanjian utang (the debt covenant hypothesis), dan (3) hipotesis biaya politik (the political cost hypothesis) (watts dan zimmerman, 1986). manajer menjadikan motivasi bonus sebagai dorongan untuk memperoleh bonus. laba yang dicapai perusahaan dijadikan sebagai dasar perhitungan bonus. sehingga manajer akan memilih metode-metode akuntansi yang tepat untuk dapat meningkatkan pendapatan yang dilaporkan pada periode berjalan (belkaoui, 2000). motivasi kontrak muncul karena perjanjian antara manajer dan pemilik perusahaan berbasis pada kompensasi manajerial dan perjanjian utang (debt covenant). semakin tinggi rasio utang/ekuitas suatu perusahaan, maka semakin ketat kendala-kendala perusahaan terhadap perjanjian utang dan semakin besar probabilitas pelanggaran perjanjian, semakin mungkin manajer untuk menggunakan metode-metode akuntansi yang meningkatkan pendapatan. dalam rangka menghadapi berbagai regulasi yang dikeluarkan pemerintah, maka motivasi biaya politik mailto:driasmawantis@unib.ac.id mailto:indahoktari24@gmail.com peranan good corporate governance untuk meminimalisasi tindakan ................. indah oktari wijayanti dan dri asmawanti s 104 timbul (belkaoui, 2000).cohen, et. al. (2005) dalam penelitiannya yang berjudul tren manajemen laba dan keinformatifan laba pada periode sebelum dan sesudah pengumuman sarbanes oxley, menemukan bukti bahwa manajemen laba meningkat terus dari tahun 1997 sampai 2002. namun demikian, beberapa penelitian lain menemukan bukti bahwa manajemen laba dapat dibatasi oleh good corporate governance (klein, 2002; dechow, 1996; beasley, 1996). mekanisme good corporate governance merupakan suatu aturan main, prosedur dan hubungan yang jelas antara pihak yang mengambil keputusan dengan pihak yang melakukan kontrol di mana selanjutnya dilakukan pengawasan terhadap keputusan tersebut. mekanisme good corporate governance diarahkan untuk menjamin dan mengawasi jalannya sistem governance dalam sebuah organisasi (walsh dan schward, 1990 dalam sabeni, 2005). klasifikasi mekanisme good corporate governance menurut lins dan warnock (2004) dalam fala (2007) dibedakan menjadi dua kelompok, yaitu internal mechanisms dan external mechanisms. cara untuk mengendalikan perusahaan dengan menggunakan struktur dan proses internal seperti rapat umum pemegang saham (rups), komposisi dewan direksi, komposisi dewan komisaris, komite audit, kepemilikan manajerial dan pertemuan dengan board of director disebut internal mechanisms. sedangkan cara untuk mempengaruhi perusahaan selain dengan menggunakan mekanisme internal, seperti pengendalian oleh perusahaan dan pengendalian pasar disebut external mechanisms. kepemilikan manajerial merupakan salah satu bagian dari internal mechanisms good corporate governance sedangkan kepemilikan institusional merupakan salah satu bagian dari external mechanisms good corporate governance. kepemilikan manajerial adalah keikutsertaan pihak manajemen dalam kepemilikan saham perusahaan, diukur dengan presentase jumlah saham yang dimiliki oleh manajemen. kepemilikan institusional merupakan keikutsertaan pihak institusi lain dalam kepemilikan saham perusahaan, seperti lembaga pemerintah, bank, perusahaan asuransi, perusahaan investasi, dana pensiun dan institusi lainnya (boediono, 2005). kedua struktur kepemilikan tersebut merupakan mekanisme good corporate governance utama yang membantu mengendalikan masalah keagenan (agency conflict) (jensen dan meckling, 1976). semakin besar kepemilikan manajerial dalam perusahaan maka diharapkan manajer akan semakin termotivasi untuk meningkatkan kinerjanya karena manajemen mempunyai tanggung jawab untuk memenuhi keinginan dari pemegang saham yang tidak lain adalah dirinya sendiri selaku pemegang saham, sehingga diharapkan dapat mengurangi manajemen laba. begitu pula dengan kepemilikan institusional, semakin besar kepemilikan institusional di suatu perusahaan maka akan meningkatan pengawasan terhadap kinerja manajemen, sehingga diharapkan dapat mengurangi manajemen laba (boediono, 2005). penelitian mengenai mekanisme good corporate governance terhadap manajemen laba telah beberapa kali dilakukan, tetapi bukti empiris belum menunjukkan konsistensinya. penelitian pada area ini menarik untuk dikaji ulang agar memberikan gambaran teoritis yang lebih jelas perihal hubungan antara mekanisme good corporate governance dan manajemen laba. penelitian liu (2012), fayoumi et. al. (2010), cornett et. al. (2008) dan yermack (1997) menemukan bukti bahwa ada hubungan positif antara kepemilikan saham dan manajemen laba. namun demikian penelitian gabrielsen et. al. (2002) dan warfield, et. al. (1995) menemukan bukti empiris bahwa kepemilikan manajerial berhubungan negatif dengan manajemen laba. di indonesia penelitian serupa telah beberapa kali dilakukan namun hasilnya juga masih belum konsisten. mahariana dan ramantha (2014), kusumawardhani (2012) serta ujiyantho dan pramuka (2007), menemukan bukti bahwa kepemilikan manajerial berpengaruh negatif signifikan terhadap manajemen laba, tetapi kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba. sebaliknya, boediono (2005) meneliti mengenai pengaruh mekanisme corporate governance dan dampak manajemen laba dengan menggunakan analisa jalur, menemukan bukti bahwa kepemilikan institusional, kepemilikan manajerial, dan komposisi dewan komisaris memberikan pengaruh positif dan signifikan terhadap manajemen laba. penelitian ini lebih mengacu pada penelitian mahariana dan ramantha (2014). namun demikian penelitian ini memiliki beberapa perbedaan dengan penelitian mahariana dan ramantha (2014). adapun perbedaannya adalah, pertama dalam penelitian mahariana dan ramantha (2014) model jones modifikasian digunakan untuk mengukur discretionary accruals (da) dalam hal ini manajemen laba, sedangkan dalam penelitian ini model yang dikembangkan oleh kothari et. al. (2005) digunakan untuk mengukur manajemen laba. kedua, periode pengamatan yang digunakan oleh mahariana dan ramantha (2014) adalah: periode 2010-2012. sedangkan periode pengamatan yang digunakan dalam penelitian ini periode tahun 2013-2017 berdasarkan latar belakang masalah, maka dapat diperoleh rumusan masalah terkait mekanisme good corporate governance dan manajemen laba sebagai berikut: 1. apakah kepemilikan manajerial berpengaruh negatif terhadap manajemen laba? 2. apakah kepemilikan institusional berpengaruh negatif terhadap manajemen laba? jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 103-114 105 kerangka teoritis dan hipotesis teori agensi (agency theory) salah satu faktor pemicu terjadinya konflik kepentingan menurut jensen dan meckling (1976) adalah pemisahan fungsi kepemilikan dan pengendalian perusahaan, sehingga hal ini dapat menimbulkan biaya agensi. lebih lanjut eisenhardt (1989) menyatakan bahwa masalah akan terjadi jika prinsipal tidak dapat menentukan dan mengetahui apa yang telah dilakukan oleh agen. masalah keagenan ini dapat dibagi menjadi dua kategori. pertama, dikenal sebagai adverse selection, terjadi jika seorang agen gagal memberikan kemampuannya ketika kontrak telah terjadi. kedua, dikenal sebagai moral hazard, yaitu kurangnya upaya dari agen untuk melaksanakan tanggung jawab yang diberikan, atau tanpa sepengetahuan prinsipal bertindak untuk kepentingannya sendiri atau sebaliknya bertentangan dengan kepentingan prinsipal. teori agensi mengasumsikan bahwa dimungkinkan manajemen akan berperilaku oportunistik untuk memaksimumkan kepentingannya sendiri dengan melakukan manajemen laba. hal ini akan mempengaruhi kualitas laba yang dilaporkan, karena laba tidak mencerminkan kinerja ekonomi yang sesungguhnya. tindakan manajerial ini dapat menyesatkan dan dapat menyebabkan pihak outsider membuat keputusan ekonomi yang salah (xie et. al., 2003). kepemilikan manajerial jensen dan warner (1988), menyatakan bahwa kepemilikan manajerial dapat mensetarakan kepentingan pemegang saham dengan kepentingan manajemen perusahaan, karena manajemen dapat merasakan secara langsung manfaat yang akan diperoleh dan akan menanggung risiko atas keputusan yang diambil. dengan demikian hal ini diharapkan dapat memotivasi pihak manajemen untuk meningkatkan kinerjanya. kepemilikan manajerial dapat diartikan pula sebagai keikutsertaan pihak manajemen dalam kepemilikan saham perusahaan, diukur dengan presentase jumlah saham yang dimiliki oleh manajemen. pihak manajemen adalah pengelola perusahaan, seperti direktur, manajer, dan karyawan (boediono, 2005). kepemilikan institusional keiikutsertaan pihak institusi lain dalam kepemilikan saham suatu perusahaan merupakan pengertian dari kepemilikan institusional. institusi lain seperti perusahaan asuransi, bank, perusahaan investasi, dana pensiun, dan lain-lain. kepemilikan institusional memiliki kemampuan untuk mengendalikan pihak manajemen melalui proses pengawasan secara efektif sehingga dapat mengurangi manajemen laba (boediono,2005). kepemilikan institusional biasanya memiliki jumlah saham yang lebih besar dibandingkan dengan pemegang saham lainnya, sehingga kepemilikan institusional yang menguasai mayoritas saham perusahaan. para investor institusional dapat menjual saham yang dimilikinya jika tidak puas dengan kinerja manajemen (murni dan andriana, 2007). manajemen laba definisi manajemem laba menurut schipper (1989) adalah sebagai suatu intervensi dengan maksud tertentu terhadap proses pelaporan keuangan eksternal dengan sengaja untuk memperoleh beberapa keuntungan pribadi. fischer dan rosenzweig (1995) mendefinisikan manajemen laba sebagai tindakan seorang manajer dengan menyajikan laporan yang menaikkan (menurunkan) laba periode berjalan dari unit usaha yang menjadi tanggungjawabnya, tanpa menimbulkan kenaikan (penurunan) profitabilitas ekonomi unit tersebut dalam jangka panjang. menurut scott (2009), manajemen melakukan pengelolaan atas laba dengan empat pola, antara lain: taking a bath, yaitu kebijakan untuk melaporkan kerugian dengan jumlah yang besar sekaligus akan dilakukan oleh manajemen ketika perusahaan melaporkan adanya kerugian. income minimization, yaitu manajemen akan meminimalkan laba dengan membebankan beban yang lebih besar di periode berjalan ketika perusahaan memperoleh laba yang tinggi. income maximization, yaitu manajemen akan memaksimalkan laba dengan mengalokasikan pendapatan tahun mendatang di periode berjalan ketika perusahaan memperoleh laba yang rendah. income smoothing, yaitu manajer akan menurunkan laba ketika terjadi peningkatan laba yang cukup besar, begitu pula sebaliknya, manajer akan menaikkan laba ketika tingkat laba yang diperoleh dinilai rendah atau berada di bawah target. peranan good corporate governance untuk meminimalisasi tindakan ................. indah oktari wijayanti dan dri asmawanti s 106 pengaruh kepemilikan manajerial terhadap manajemen laba kepemilikan manajerial dapat mensetarakan kepentingan pemegang saham dengan kepentingan manajemen perusahaan, karena manajemen mempunyai tanggung jawab untuk memenuhi keinginan dari pemegang saham yang tidak lain adalah dirinya sendiri. manajemen akan lebih berhati-hati dalam mengambil suatu keputusan, karena manajemen akan ikut merasakan manfaat secara langsung dari keputusan yang diambil. selain itu manajemen juga ikut menanggung kerugian apabila keputusan yang diambil salah. hal ini diharapkan dapat memotivasi pihak manajemen untuk meningkatkan kinerjanya. semakin bagus kinerja manajemen maka akan dapat meminimalkan manajemen laba (jensen dan warner, 1988). pernyataan tersebut didukung oleh penelitian yang dilakukan oleh warfield, et. al. (1995) dan gabrielsen et. al. (2002), yang menemukan bukti empiris bahwa terdapat hubungan negatif antara kepemilikan manajerial dan discretionary accrual. begitu pula dengan ujiyantho dan pramuka (2007) serta kusumawardhani (2012), menemukan bukti bahwa kepemilikan manajerial berpengaruh negatif signifikan terhadap manajemen laba. hal tersebut dapat berarti bahwa semakin besar kepemilikan manajerial dalam perusahaan maka manajemen akan lebih giat untuk meningkatkan kinerjanya sehingga dapat meminimalkan terjadinya manajemen laba. berdasarkan uraian dan bukti empiris tersebut, maka hipotesis yang diajukan dalam penelitian ini adalah: h1 : kepemilikan manajerial berpengaruh negatif terhadap manajemen laba. pengaruh kepemilikan institusional terhadap manajemen laba kepemilikan institusional memiliki kemampuan untuk mengendalikan pihak manajemen melalui proses pengawasan secara efektif sehingga dapat mengurangi manajemen laba (boediono,2005). hal ini dapat berarti bahwa semakin besar kepemilikan institusional maka pengawasan akan semakin efektif sehingga dapat mengurangi terjadinya manajemen laba. cornett et. al. (2008) menemukan bukti empiris bahwa kepemilikan institusional dalam perusahaan sangat efektif dalam mengurangi manajemen laba. begitu pula dengan midiastuty dan machfoedz (2003) menemukan bukti bahwa kehadiran kepemilikan institusioanal yang tinggi dapat membatasi manajer untuk melakukan pengelolaan laba. berdasarkan bukti tersebut, maka hipotesis yang diajukan dalam penelitian ini adalah: h2 : kepemilikan institusional berpengaruh negatif terhadap manajemen laba. metode penelitian populasi dan sampel penelitian seluruh perusahaan yang terdaftar di bursa efek indonesia (bei) antara periode tahun 20132016 dijadikan sebagai populasi dalam penelitian ini. metode purposive sampling digunakan dalam pengambilan sampel, dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. kriteria sampel yang digunakan adalah sebagai berikut: 1. perusahaan manufaktur yang terdaftar di bei periode tahun 2013-2017. 2. laporan keuangan yang diterbitkan menggunakan kurs rupiah. memiliki data yang lengkap terkait dengan variabel-variabel yang digunakan dalam penelitian. variabel penelitian dan definisi operasional variabel manajemen laba dijadikan sebagai variabel dependen dalam penelitian ini, dengan proksi da. model yang dikembangkan oleh kothari et. al. (2005) digunakan untuk mengukur manajemen laba. berikut ini merupakan tahapan penentuan da: menghitung total akrual dengan menggunakan pendekatan aliran kas: 𝑻𝑨𝑪𝑪𝒊𝒕 = 𝑵𝑰𝒊𝒕 − 𝑪𝑭𝑶𝒊𝒕 dimana: taccit = total akrual perusahaan i pada tahun t niit = laba bersih kas dari aktivitas operasi perusahaan i pada periode ke t cfoit = aliran kas dari aktivitas operasi perusahaan i pada periode ke t selanjutnya, menentukan koefisien dari regresi total akrual: 𝑻𝑨𝑪𝑪𝒊𝒕 𝑻𝑨𝒊𝒕−𝟏 ⁄ = 𝜷𝟏 ( 𝟏 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) + 𝜷𝟐 ( (∆𝑹𝑬𝑽𝒊𝒕 − ∆𝑹𝑬𝑪𝒊𝒕) 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) + 𝜷𝟑 ( 𝑷𝑷𝑬𝒊𝒕 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) +𝜷𝟒 ( 𝑹𝑶𝑨𝒊𝒕 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) + 𝒆. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 103-114 107 dimana: taccit = total akrual perusahaan i pada tahun t (yang dihasilkan dari perhitungan nomor 1 di atas) tait−1 = total aset perusahaan i pada akhir tahun t-1 ∆revit = perubahan laba perusahaan i pada tahun t ∆recit = perubahan piutang bersih (net receivable) perusahaan i pada tahun t ppeit = property, plant and equipment perusahaan i pada tahun t roait−1 = return on assets perusahaan i pada akhir tahun t-1 kemudian, menentukan nda. hasil regresi poin (2) menghasilkan koefisien β1, β2, β3 dan β4 yang kemudian digunakan untuk memprediksi nda melalui persamaan: 𝑵𝑫𝑨𝒊𝒕 = 𝜷𝟏 ( 𝟏 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) + 𝜷𝟐 ( (∆𝑹𝑬𝑽𝒊𝒕 − ∆𝑹𝑬𝑪𝒊𝒕) 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) + 𝜷𝟑 ( 𝑷𝑷𝑬𝑰𝒕 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) +𝜷𝟒 ( 𝑹𝑶𝑨𝒊𝒕−𝟏 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) + 𝒆. dimana: ndait = nda perusahaan i pada tahun t e = error terakhir, menentukan da, dengan cara mengurangkan total akrual (hasil perhitungan di (1)) dengan nda (hasil perhitungan di (3)). 𝑫𝑨𝒊𝒕 = ( 𝑻𝑨𝑪𝑪𝒊𝒕 𝑻𝑨𝒊𝒕−𝟏 ⁄ ) − 𝑵𝑫𝑨𝑪𝑪𝒊𝒕) dimana: dait = discretionary accrual perusahaan i pada tahun t variabel independen pada penelitian ini adalah kepemilikan manajerial dan kepemilikan institusional. kepemilikan manajerial merupakan keikutsertaan pihak manajemen dalam kepemilikan saham perusahaan, diukur dengan presentase jumlah saham yang dimiliki oleh manajemen (boediono, 2005). pengukuran kepemilikan manajerial dengan perhitungan sebagai berikut: 𝑁 = 𝐽𝑢𝑚𝑙𝑎ℎ 𝑠𝑎ℎ𝑎𝑚 𝑦𝑎𝑛𝑔 𝑑𝑖𝑚𝑖𝑙𝑖𝑘𝑖 𝑚𝑎𝑛𝑎𝑗𝑒𝑚𝑒𝑛 𝐽𝑢𝑚𝑙𝑎ℎ 𝑡𝑜𝑡𝑎𝑙 𝑠𝑎ℎ𝑎𝑚 𝑦𝑎𝑛𝑔 𝑏𝑒𝑟𝑒𝑑𝑎𝑟 kepemilikan institusional merupakan keiikutsertaan pihak institusi lain dalam kepemilikan saham suatu perusahaan, seperti perusahaan asuransi, bank, perusahaan investasi, dana pensiun, dan lain-lain. pengukuran kepemilikan institusional dengan perhitungan sebagai berikut: 𝑁 = 𝐽𝑢𝑚𝑙𝑎ℎ 𝑠𝑎ℎ𝑎𝑚 𝑦𝑎𝑛𝑔 𝑑𝑖𝑚𝑖𝑙𝑖𝑘𝑖 𝑖𝑛𝑠𝑡𝑖𝑡𝑢𝑠𝑖 𝐽𝑢𝑚𝑙𝑎ℎ 𝑡𝑜𝑡𝑎𝑙 𝑠𝑎ℎ𝑎𝑚 𝑦𝑎𝑛𝑔 𝑏𝑒𝑟𝑒𝑑𝑎𝑟 teknik analisis penelitian ini menggunakan teknik analisis deskriptif dan regresi linier berganda. analisis deskriptif akan menjabarkan atau mendeskriptifkan hasil temuan sebagai jawaban atas masalah penelitian. sedangkan regresi linier berganda digunakan untuk menguji pengaruh dua atau lebih variabel independen terhadap satu variabel dependen. terlebih dahulu dilakukan pengujian asumsi klasik, antara lain uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi sebelum melakukan analisis regresi berganda, ghozali (2009). model yang akan dikembangkan dalam penelitian ini adalah: dait = β0 + β1kmjlit + β2kistit + e dimana: dait = manajemen laba diproksi dengan da β0 = konstanta β1-β2 = koefisien kmjlit = jumlah saham yang dimiliki manajemen dibagi dengan jumlah total saham yang beredar. kistit = jumlah saham yang dimiliki institusi dibagi dengan jumlah total saham yang beredar untuk memperoleh gambaran mengenai hubungan antara variabel independen dengan variabel dependen adalah tujuan dari uji hipotesis. uji hipotesis dapat dilakukan dengan menggunakan uji f dan uji statistik t. uji f pada dasarnya menunjukkan apakah semua variabel independen yang dimasukkan dalam model mempunyai pengaruh secara simultan terhadap variabel dependen. uji statistik t berguna untuk menunjukkan seberapa jauh pengaruh satu variabel independen secara individual berpengaruh terhadap variabel dependen, (ghozali, 2009). peranan good corporate governance untuk meminimalisasi tindakan ................. indah oktari wijayanti dan dri asmawanti s 108 hasil dan pembahasan deskripsi data objek penelitian dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) selama periode tahun 2013-2017 yang berjumlah 160 perusahaan. pengambilan sampel dilakukan dengan menggunakan purposive sampling, yaitu dengan menentukan kriteria khusus untuk pengambilan sampel. proses seleksi sampel dilakukan berdasarkan kriteria yang telah ditentukan dan ditampilkan dalam table 1. berdasarkan tabel 1, perusahaan yang delisting selama periode tahun 2013-2017 yaitu sebanyak 26 perusahaan, dan perusahaan yang tidak mempublikasikan laporan keuangan selama periode tersebut sebanyak 10 perusahaan. selain itu, perusahaan yang menerbitkan laporan keuangan tidak dalam bentuk rupiah berjumlah 4 perusahaan, serta 43 perusahaan yang datanya tidak lengkap. dengan menggabungkan data penelitian selama 4 tahun dalam satu analisis, maka jumlah observasi dalam penelitian adalah 308 observasi. tabel 1 sampel penelitian no kriteria jumlah 1 perusahaan yang terdaftar pada priode 2013-2017 160 2 perusahaan yang delisting selama priode 2013-2017 (26) 3 perusahaan yang tidak mempublikasikan laporan keuangan priode 2013-2017 (10) 4 perusahaan yang tidak menerbitkan laporan keuangan dalam bentuk rupiah (4) 5 perusahaan yang tidak mengungkapkan semua variable penelitian (43) perusahaan yang dijadikan sampel 77 sumber: data sekuder yang diolah, 2017 statistik deskriptif statistik deskriptif dilakukan dengan tujuan untuk memberikan gambaran atau deskripsi data yang digunakan dalam penelitian. dalam penelitian ini variabel yang digunakan adalah manajemen laba (da), kepemilkan manajerial (kmjl) dan kepemilikan institusional (kist).gambaran umum sampel dengan variabel manajemen laba, kepemilikan manajerial dan kepemilikan institusional dapat dilihat pada tabel statistik deskriptif berikut: tabel 2 statistik deskriptif n min max mean std. deviation kist 308 .00400 59.23000 .8750748 3.3420557 kmjl 308 .00000 1.00000 .4935065 .50077143 da 308 -.56778 1.08336 .0709498 .15248582 valid n (listwise) 308 sumber: data sekunder yang diolah, tahun 2017 nilai-nilai statistik data awal dalam proses pengolahan belum menghasilkan data yang berdistribusi normal, sehingga beberapa data outlier dikeluarkan dari analisis. outlier adalah kasus atau data yang memiliki karakteristik unik yang terlihat sangat berbeda jauh dari observasiobservasi lainnya dan muncul dalam bentuk nilai ekstrim baik untuk variabel tunggal atau kombinasi (ghozali, 2005). outlier perlu dibuang jika data outlier tidak menggambarkan observasi dalam populasi. berdasarkan tabel 3, jumlah data penelitian yang digunakan dalam penelitian ini adalah 262 observasi. berikut merupakan statistik deskriptif untuk data yang sudah normal. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 103-114 109 tabel 3 statistik deskriptif (setelah mengeluarkan outlier) n min max mean std. deviation kist 262 .0314 .9804 .686870 .1969910 kmjl 262 .0000 1.0000 .503817 .5009423 da 262 -.2160 .3470 .063469 .1070309 valid n (listwise) 262 sumber : data sekunder yang diolah, tahun 2017 variabel kepemilikan saham oleh pihak institusional (kist) menunjukkan nilai minimum sebesar 3,14% dan nilai maximum sebesar 98,04%. kepemilikan institusional secara rata-rata diperoleh sebesar 0,686870 dengan standard deviasi sebesar 0,1969910. hal ini berarti bahwa pihak institusional perusahaan memiliki 68,687% dari seluruh saham perusahaan. kepemilikan saham oleh pihak institusional yang besar dapat mempercepat manajemen perusahaan untuk menyajikan pengungkapan secara sukarela, karena investor institusional dianggap sebagai sophisticated investors sehingga dapat melakukan fungsi monitoring secara lebih efektif dan tidak mudah percaya dengan tindakan manipulasi oleh manajer seperti tindakan manajemen laba. variabel kepemilikan manajerial (kmjl) memiliki nilai minimum sebesar 0% dan nilai maximum sebesar 100%. nilai rata-rata variabel ini adalah sebesar 0,503817 dengan standar deviasi sebesar 0,5009423. hal ini berarti bahwa manajer perusahaan rata-rata memiliki 50,3817% dari seluruh saham perusahaan. kepemilikan saham oleh manajer yang jumlahnya relatif besar dapat mempengaruhi pengambilan keputusan yang dilakukan oleh perusahaan dalam pelaporan kondisi keuangan perusahaan. namun demikian, kepemilikan saham oleh manajer dalam perusahaan akan memperkecil masalah keagenan yang muncul variabel manajemen laba (da) yang dilakukan dengan menggunakan model jones yang dimodifikasi menunjukkan nilai rata-rata sebesar 0,063469 dengan standar deviasi sebesar 0,1070309. sedangkan nilai minimum dari variabel ini sebesar -0,2160 dan nilai maximumnya sebesar 0,3470. hal ini menunjukkan bahwa perilaku manajemen laba dari perusahaan sampel relatif rendah. nilai discretionary accrual yang mendekati atau dibawah 0 menunjukkan tidak dilakukannya manajemen laba oleh perusahaan, sedangkan semakin besar nilai discretionary accrual menunjukkan tindakan manajemen laba yang besar yang dilakukan perusahaan dalam melaporkan laba baik menaikkan laba maupun menurunkan laba uji asumsi klasik uji normalitas uji normalitas data dilakukan dengan uji statistik non-parametik kolmogorov-smirnov. uji ini dilakukan dengan melihat apakah distribusi data mempunyai perbedaan yang signifikan atau tidak dengan nilai standar baku. jika terdapat perbedaan yang signifikan (taraf signifikansi < 0,05) maka distribusi data berbeda dengan standar baku atau dinyatakan tidak normal. sedangkan jika tidak terdapat perbedaan yang signifikan (taraf signifikansi > 0,05) maka distribusi data tidak berbeda dengan standar baku atau terdistribusi secara normal (ghozali, 2005). berikut adalah hasil pengujian normalitas dengan uji kolmogorov-smirnov. tabel 4 hasil uji normalitas unstandardized residual n 262 normal parameters a,b mean .0000000 std. deviation .10630861 most extreme absolute .050 differences positive .050 negative -.028 kolmogorov-smirnov z .815 asymp. sig. (2-tailed) .519 test distribution is normal. calculated from data. sumber: data sekunder yang diolah, tahun 2017 hasil pengujian memberikan nilai z hitung sebesar 0,815 dengan taraf signifikansi sebesar 0,519. nilai taraf signifikansi diatas 0,05 menunjukkan bahwa nilai residual tidak peranan good corporate governance untuk meminimalisasi tindakan ................. indah oktari wijayanti dan dri asmawanti s 110 mempunyai perbedaan yang signifikan dengan nilai standar baku. dengan demikian, diinterpretasikan bahwa data terdistribusi secara normal atau asumsi normalitas terpenuhi. uji heteroskedastisitas uji heteroskedastisitas dilakukan dengan menggunakan uji glejser dilakukan dengan meregres nilai absolut residual terhadap variabel independen. dalam pengambilan keputusan dapat dilihat dari koefisien parameter, jika nilai probabilitas signifikansinya di atas 0,05 maka dapat disimpulkan tidak terjadi heteroskedastisitas. namun sebaliknya, jika nilai probabilitas signifikansinya di bawah 0,05 maka dapat dikatakan telah terjadi heteroskedastisitas. berikut hasil pengujian heteroskedastisitas. tabel 5 hasil uji heteroskedastisitas unstandardized standardized coefficients coefficients b std. error beta t sig. 1 (constant) .167 .095 1.749 .082 kist -.005 .022 -.014 -.211 .833 kmjrl -.016 .009 -.121 -1.919 .056 a. dependent variable: da sumber: data sekunder yang diolah, tahun 2017 berdasarkan tabel 5.5 di atas, dapat terlihat bahwa tidak ada variabel yang memiliki nilai probabilitas signifikansinya di bawah 0,05. hal ini dapat disimpulkan bahwa model regresi dinyatakan bebas dari gejala heteroskedastisitas. uji multikorelasi uji multikolinieritas diuji dengan melihat nilai tolerance serta nilai variance inflation factor (vif). dikatakan tidak terdapat multikolinieritas dalam model regresi jika tolerance > 0,1 atau vif < 10 (ghozali, 2005). hasil pengujian untuk masing-masing variabel adalah sebagai berikut. tabel 6 hasi uji multikolinieritas sig. collinearity statistics tolerance vif (constant) .248 kist .668 .905 1.106 kmjrl .812 .965 1.036 berdasarkan tabel 6 di atas, hasil perhitungan nilai tolerance tidak menunjukkan bahwa ada variabel bebas yang memiliki nilai tolerance kurang dari 0,1 dan tidak ada satupun variabel independen yang memiliki vif lebih dari 10. jadi dapat disimpulkan bahwa tidak ada korelasi antar variabel bebas atau tidak terjadi multikolinieritas uji autokorelasi uji autokorelasi dilakukan dengan menggunakan uji durbin-watson (dw test). pengambilan keputusan untuk menentukan apakah terjadi autokorelasi atau tidak, dapat dilihat dari nilai dw dan dibandingkan dengan nilai tabel dengan menggunakan nilai signifikansi 0,05, jumlah sampel (n) dan jumlah variabel independen (k) (ghozali, 2005). berikut adalah hasil pengujian autokorelasi dengan uji durbin-watson (dw test). jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 103-114 111 hasil pengujian hipotesis koefisien determinasi koefisien determinasi (r2) digunakan untuk mengukur kemampuan model dalam menerangkan variasi variabel independen. berikut adalah hasil penghitungan koefisien determinasi hipotesis. tabel 7 koefisien determinasi model model summary adjusted std. error of r r square r square the estimate 1 .116a .013 -.006 .1073418 predictors: (constant), kist,kmjrl sumber: data sekunder yang diolah, tahun 2017 pada koefisien determinasi model regresi diperoleh nilai adjusted r square sebesar 0,006. hal ini berarti bahwa -0,6% variasi manajemen laba dapat dijelaskan oleh kepemilikan institusional dan kepemilikan manajerial, sedangkan sisanya dapat dijelaskan oleh faktor-faktor lain selain variabel independen tersebut. pengujian hipotesis hasil pengujian model regresi pertama dapat dilihat pada tabel 9 berikut. tabel 8 pengujian model regresi anova sum squares df mean square f sig. 1 regression .040 5 .008 .698 .625 a residual 2.950 256 .012 total 2.990 261 predictors: (constant), kist,kmjrl dependent variable: da sumber: data sekunder yang telah diolah, tahun 2017 pengujian model regresi pertama menunjukkan nilai f sebesar 0,698 dengan signifikansi sebesar 0,625. dengan melakukan perbandingan antara nilai f hasil perhitungan dan nilai f menurut tabel, maka model regresi 1 dapat digunakan untuk memprediksi manajemen laba. dengan demikian, persamaan model regresi 1 bersifat fit atau layak digunakan. pengujian hipotesis dilakukan dengan menguji model persamaaan regresi secar parsial terhadap masingmasing variabel bebas. hasil pengujian hipotesis dapat dilihat pada tabel 10 berikut. tabel 9 uji hipotesis coefficients beta t sig. (constant) .174 1.159 .248 kist -.015 -.430 .668 kmjrl -.003 -.238 .812 a. dependent variable: da sumber: data yang telah diolah, tahun 2017 persamaan regresi: da= 0,174 – 0,015 kepinst – 0,003 kepman + e hasil persamaan regresi tersebut menunjukkan bahwa kepemilikan institusional dan kepemilikan manajerial. hal ini disebabkan karena nilai probabilitas signifikansi diatas 0,005. hasil pengujian hipotesis 1 mengenai pengaruh kepemilikan institusional terhadap manajemen laba menunjukkan nilai t sebesar -0,430 dengan signifikansi sebesar 0,668. nilai signifikansi pengujian tersebut lebih besar dari 0,05. hal ini menunjukkan bahwa variabel kepemilikan peranan good corporate governance untuk meminimalisasi tindakan ................. indah oktari wijayanti dan dri asmawanti s 112 institusional tidak mempunyai pengaruh terhadap manajemen laba. oleh karena itu, hipotesis 1a dalam penelitian ini yang menyatakan “kepemilikan institusional berpengaruh negatif terhadap manajemen laba” ditolak. hasil pengujian hipotesis 2 mengenai pengaruh kepemilikan manajerial terhadap manajemen laba menunjukkan nilai t sebesar -0,238 dengan signifikansi sebesar 0,812. nilai probabilitas signifikansi tesebut lebih besar dari 0,005, sehingga dapat disimpulkan bahwa variabel kepemilikan manajerial tidak mempunyai pengaruh terhadap manajemen laba. dengan demikian, hipotesis 2 dalam penelitian ini yang menyatakan “kepemilikan manajerial berpengaruh negatif terhadap manajemen laba” ditolak. hasil dan pembahasan pengaruh kepemilikan institusional terhadap manajemen laba hasil pengujian terhadap hipotesis 1a menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap manajemen laba. hal ini dapat dilihat dari nilai koefisien kepemilikan institusional yang sebesar -0,015 serta nilai t sebesar -0,430 dengan tingkat signifikansi 0,668. hal ini menunjukkan bahwa kepemilikan institusional tidak dapat memberikan pengaruh terhadap tindakan manajemen laba, artinya dengan adanya kepemilikan saham oleh pihak institusi tidak mampu mengurangi terjadinya tindakan manajemen laba. penyebab tidak signifikannya hubungan ini diduga karena dalam penelitian ini tidak mempertimbangkan batasan ukuran kepemilikan institusi dan juga ukuran dari institusi. institusi kecil kurang aktif dalam memberikan tekanan pada aktivitas manajemen dibandingkan dengan institusi yang lebih besar. semakin besar kepemilikan saham yang dimiliki oleh pihak institusional maka semakin mendorong manajemen untuk melakukan manajemen laba hal ini dapat terjadi karena investor institusional yang memiliki jumlah saham yang besar, memiliki insentif yang kuat untuk mengembangkan informasi privat. selain itu, investor institusional dalam penelitian ini merupakan investor institusional yang dianggap sebagai pemilik sementara yang lebih memfokuskan pada laba sekarang sehingga dapat mempengaruhi pengambilan keputusan. jika perubahan laba dianggap tidak menguntungkan investor, maka investor dapat melikuidasi saham yang dimilikinya. oleh karena itu, manajemen dituntut untuk menghasilkan laba jangka pendek yang optimal agar dapat memuaskan para investor institusional sehingga mereka tetap mau berinvestasi pada perusahaan. hasil penelitian ini mendukung penelitian yang dilakukan oleh darmawati (2003) yang menyatakan bahwa manajer perusahaan dengan kepemilikan oleh investor institusional yang besar dapat didorong untuk secara sukarela mengungkapkan informasi pra-pengungkapan. jika perolehan informasi privat dan pengungkapan sukarela dilakukan sebelum pengumuman laba, maka reaksi pasar pada pengumuman laba akan lebih kecil untuk perusahaan dengan kepemilikan oleh institusi besar. selain itu, penelitian ini juga mendukung penelitian yang dilakukan oleh siregar dan utama (2006), iqbal (2007) serta ujiyantho dan pramuka (2007) yang menemukan bukti bahwa kepemilikan institusional tidak berpengaruh terhadap manajemen laba. namun, di sisi lain penelitian ini bertentangan dengan penelitian yang dilakukan oleh midiastuty dan machfoedz (2003) yang menyatakan bahwa kepemilikan institusional berpengaruh negatif secara signifikan terhadap manajemen laba. pengaruh kepemilikan manajerial terhadap manajemen laba pengujian hipotesis 2 yang merupakan pengujian antara kepemilikan manajerial terhadap manajemen laba menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. hal ini dapat dilihat dari nilai koefisien yang sebesar -0,003 serta nilai t sebesar -0,238 dengan tingkat signifikansi 0,812. hal ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. hasil penelitian ini mengindikasikan bahwa perusahaan sampel penelitian tidak menggunakan kepemilikan manajerial untuk mengurangi manajemen laba, sehingga dapat disimpulkan bahwa kepemilikan manajerial tidak mampu menjadi mekanisme corporate governance yang dapat mengurangi ketidakselarasan kepentingan antara manajemen dengan pemilik atau pemegang saham. hasil penelitian ini mendukung penelitian yang dilakukan oleh boediono (2005) yang menyatakan bahwa penerapan mekanisme kepemilikan manajerial kurang memberikan kontribusi dalam mengendalikan tindakan manajemen laba. namun, penelitian ini bertentangan dengan penelitian yang dilakukan oleh midiastuty dan machfoedz (2003), iqbal (2007) yang membuktikan bahwa semakin besar saham yang dimiliki oleh manajemen maka akan semakin rendah tindakan manajemen laba. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 103-114 113 penutup simpulan penelitian ini menguji pengaruh mekanisme corporate governance yang diproksi dengan kepemilikan institusional dan kepemilikan manajerial terhadap tindakan creative accounting dengan proksi manajemen laba berikut adalah kesimpulan yang dapat diperoleh dari penelitian ini: 1. kepemilikan institusional tidak berpengaruh terhadap manajemen laba. hal ini menunjukkan bahwa dengan adanya kepemilikan saham oleh pihak institusi tidak mampu mengurangi terjadinya tindakan manajemen laba. 2. kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. hal ini menunjukkan bahwa kepemilikan manajerial tidak mampu menjadi mekanisme corporate governance yang dapat mengurangi ketidakselarasan kepentingan antara manajemen dengan pemilik atau pemegang saham sehingga dapat menimbulkan terjadinya tindakan manajemen laba. saran adapun saran yang dapat diberikan untuk penelitian sejenis berikutnya yaitu: 1. penelitian selanjutnya perlu mengidentifikasi mekanisme corporate governance lain untuk mengetahui bagaimana pengaruhnya terhadap manajemen laba dan nilai perusahaan, seperti sistem insentif untuk manajemen, dewan direksi, pertemuan rups dan lain sebaginya. 2. menggunakan model lain yang lebih tepat dalam menghitung discretionary accrual yang lebih sesuai untuk diterapkan di indonesia keterbatasan 1. corporate governance yang digunakan dalam penelitian ini masih terbatas pada dua variabel yaitu kepemilikan institusional dan kepemilikan manajerial. 2. variabel kepemilikan institusional dalam penelitian ini hanya berdasarkan pada total persentase kepemilikan saham oleh pihak institusional saja, tanpa mengelompokkan kepemilikan institusional asing dan kepemilikan institusional dalam negeri. 3. variabel kepemilikan manajerial hanya menggunakan satu karakteristik, yaitu ada atau tidak adanya kepemilikan manajerial tanpa memasukkan karakteristik lain misalnya jumlah kepemilikan manajerial dalam suatu perusahaan. daftar pustaka al-fayoumi, nedal., bana abuzayed, dan david alexander. 2010. ownership structure and earnings management in emerging markets: the case of jordan. international research journal of finance and economics. issue 38: 29-47. beasley, m. 1996. an empirical analisis of the relation between the board of director compensation and financial statement fraud. the accounting review, vol. 71, p. 443-465. belkaoui, ahmed riahi. 2000. teori akuntansi, edisi pertama, alih bahasa marwata s.e., akt, salemba empat: jakarta. boediono, g s. b. 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akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 1 pengaruh corporate social responsibility disclosure (csrd) terhadap rasio profitabilitas dan earning response coefficient (erc) desra tulhasanah s1) nikmah2) fakultas ekonomi dan bisnis universitas bengkulu 1,2) desrahasanah@gmail.com, nikmahbmb@gmail.com abstract the focus of this study was to examine the effect of corporate social responsibility disclosure (csrd) in company’s annual report on profitability ratio and earning response coefficient (erc). the population of this research is manufacturing firms listed in indonesia stock exchange during 2013-2016. this is a quantitative research which the data are analyzed by using multiple linier regression method. profitability ratio, which in this case assessed by proxy return on asset, return on equity and net profit margin. the result of this research prove that csrd has significant positive effect on roa and roe. beside, csrd doesn’t influence npm and erc. therefore, this research was examine the effect of csrd on profitability ratio and erc with size and leverage as control variable. keywords: corporate social responsibility disclosure (csrd), return on asset, return on equity, net profit margin, earning response coefficient, size, leverage. pendahuluan fenomena perusahaan memiliki tanggung jawab terhadap semua aktivitasnya yang mungkin berdampak negatif terhadap masyarakat, komunitas dan lingkungan sehingga dibutuhkan aksi untuk mencegah atau meminimalisir dampak negatif tersebut. aksi tersebut direalisasikan dalam bentuk tanggung jawab sosial perusahaan atau corporate social responsibility (csr). ada beberapa kasus pelanggaran hak-hak lingkungan dan kesehatan seperti masalah pencemaran kanal mangetan atau kali pelayaran yang disebabkan limbah industri kertas pt tjiwi kimia tbk yang melebihi baku mutu air limbah. hal ini menyebabkan air kanal mangetan beraroma seperti minyak tanah yang meresahkan warga sekitar mengingat air tersebut digunakan warga sebagai bahan baku pdam. air menjadi keruh dan menyebabkan keramba budidaya ikan gagal panen (wordpress, 2014). pencemaran udara dan air terjadi di sekitar pemukiman warga di cikarang akibat limbah hasil fermentasi aktivitas pt indofood tbk. hal ini menyebabkan udara dan sumur-sumur warga menjadi tercemar (wordpress, 2015). selain itu, terdapat pula kasus yang berhubungan dengan isu keselamatan konsumen oleh pt megasari makmur yang menghasilkan produk perawatan rumah tangga seperti pengharum ruangan dan tisu basah. salah satu produk yang diproduksi oleh pt megasari makmur yaitu hit dinyatakan ditarik dari peredaran karena penggunaan zat aktif propoxur dan diklorvos yang dapat mengakibatkan gangguan kesehatan terhadap manusia seperti keracunan terhadap darah, gangguan syaraf, gangguan pernapasan, gangguan terhadap sel pada tubuh, kanker hati dan kanker lambung (wordpress, 2015). berdasarkan teori stakeholder, perusahaan perlu mailto:desrahasanah@gmail.com mailto:nikmahbmb@gmail.com pengaruh corporate social responsibility disclosure (csrd) ………. desra tulhasanah s dan nikmah 2 membangun relasi sosial dan bisnis yang harmonis dan sinergis dengan pihak atau individu yang mempengaruhi atau dipengaruhi oleh aktivitas yang dilakukan oleh perusahaan. untuk memperkuat relasi sosial dan bisnis tersebut, perusahaan juga dapat melakukan aktivitas csr yang melampaui kewajiban yuridisnya untuk memberikan social benefit dan meningkatkan kualitas kehidupan masyarakat lokal, komunitas dan para stakeholder-nya. tanggung jawab tersebut juga mencakup penyajian dan pengungkapan informasi csr secara jujur, transparan, kredibel dan akuntabel kepada para stakeholder untuk pengambilan keputusan dalam pelaporan informasi perusahaan (lako, 2015). triple bottom-line of business merupakan konsep yang digagas oleh john elkington dengan menganalogikan relasi antara bisnis (profit) dengan masyarakat (people) dan lingkungan (planet) dalam suatu segitiga. pemikiran tersebut menginspirasi terjadinya perubahan paradigma dan perilaku bisnis dalam dunia usaha. selama satu setengah dekade terakhir banyak perusahaan global secara sadar dan sukarela mulai peduli dan menerapkan csr sebagai suatu kebutuhan hakiki dan strategi bisnis untuk bertahan, bertumbuh dan memenangkan persaingan bisnis. setiap rencana dan aktivitas csr juga dilaporkan dan diungkapkan kepada publik melalui berbagai media pelaporan seperti dalam annual report atau laporan tahunan dan sustainability report atau laporan berkelanjutan (lako, 2015). selain informasi mengenai csr, ada informasi lain yang diperlukan dalam pengambilan keputusan investasi. informasi akuntansi yang dapat digunakan untuk pengambilan keputusan investasi adalah laba akuntansi (naimah, 2008). laba akuntansi adalah salah satu informasi yang digunakan oleh para investor untuk memperkirakan nilai suatu saham. salah satu pengukuran yang dapat digunakan untuk mengukur reaksi investor terhadap informasi laba akuntansi adalah koefisien respon laba atau earning response coefficient (erc). dalam membuat keputusan investasi, para investor tidak lagi mengandalkan informasi laba saja. para investor mulai mempertimbangkan kegiatan csr perusahaan. ini mengindikasikan bahwa investor mengapresiasi informasi csr yang diungkapkan dalam laporan tahunan perusahaan. pertimbangan para investor tersebut akan mempengaruhi respon pasar terhadap laba perusahaan (erc) karena investor tidak hanya menggunakan informasi laba saja dalam membuat keputusan investasi tetapi juga menggunakan informasi yang terkandung dalam laporan csr (sayekti dan wondabio, 2007). hasil penelitian melati dan kurnia (2013) menyatakan bahwa profitabilitas berpengaruh dan signifikan terhadap erc. apabila profitabilitas ini dihubungkan dengan erc maka dapat dikatakan jika profitabilitas tinggi, laba yang dihasilkan perusahaan meningkat selanjutnya akan mempengaruhi para investor untuk menanamkan modalnya. leverage memberikan gambaran mengenai struktur modal yang dimiliki perusahaan, sehingga dapat dilihat tingkat risiko tak tertagihnya suatu utang. perusahaan yang memiliki rasio leverage tinggi akan lebih sedikit mengungkapkan csr agar dapat melaporkan laba sekarang yang lebih tinggi. size diukur untuk mengetahui seberapa besar sebuah perusahaan. waddock dan graves (1997) dalam filemon dan krisnawati (2014) menyatakan bahwa terdapat hubungan antara ukuran perusahaan dan csr di mana semakin besar sebuah perusahaan maka tuntutan untuk melaksanakan csr semakin besar, sehingga dapat dikatakan bahwa terdapat korelasi positif antara size dengan social performance. penelitian ini merupakan modifikasi dari penelitian dewi (2015) dengan beberapa perbedaan. pertama, sampel pada penelitian ini berfokus pada perusahaan manufaktur, sedangkan dewi meneliti perusahaan pertambangan. kedua, penelitian ini menambahkan variabel kontrol leverage dan size yang diduga dapat mempengaruhi csr. sedangkan dalam penelitian dewi tidak terdapat variabel kontrol. ketiga, penelitian dewi hanya mengukur kinerja perusahaan dengan proksi roa dan roe, sehingga peneliti menambahkan jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 3 net profit margin (npm). kemudian, penelitian ini menggunakan standar gri terbaru yaitu gri g4, sedangkan penelitian dewi menggunakan standar gri yang lama yaitu gri g3. kerangka teoritis dan hipotesis teori stakeholder teori stakeholder menekankan akuntabilitas organisasi jauh melebihi kinerja keuangan atau ekonomi sederhana. teori ini menyatakan bahwa organisasi akan memilih secara sukarela mengungkapkan informasi tentang kinerja lingkungan, sosial dan intelektual mereka, melebihi dan di atas permintaan wajibnya, untuk memenuhi ekspektasi sesungguhnya atau yang diakui oleh stakeholder (deegan et al., 2000 dalam rokhlinasari, 2016). teori stakeholder mengasumsikan bahwa eksistensi perusahaan memerlukan dukungan stakeholder, sehingga aktivitas perusahaan juga mempertimbangkan persetujuan dari stakeholder. semakin kuat stakeholder, maka perusahaan harus semakin beradaptasi dengan stakeholder. pengungkapan csr kemudian dipandang sebagai dialog antara perusahaan dengan stakeholder (rokhlinasari, 2016). teori stakeholder lebih mempertimbangkan posisi para stakeholder yang dianggap lebih powerfull. kelompok stakeholder inilah yang menjadi pertimbangan utama bagi perusahaan dalam mengungkapkan dan/tidak mengungkapkan suatu informasi dalam laporan keuangan (belkaoui, 2003 dalam ajilaksana, 2011). teori sinyal teori sinyal menekankan kepada pentingnya informasi yang dikeluarkan oleh perusahaan terhadap keputusan investasi pihak di luar perusahaan. informasi merupakan catatan penting suatu perusahaan baik di masa lalu, saat ini maupun di masa yang akan datang. teori sinyal menunjukkan adanya asimetris informasi antara manajemen perusahaan dan pihak-pihak yang berkepentingan dengan informasi tersebut dan mengemukakan tentang bagaimana perusahaan memberikan sinyal-sinyal kepada pengguna laporan keuangan (siregar, 2013). jama’an (2008) menyatakan bahwa teori sinyal mengemukakan tentang bagaimana sebuah perusahaan memberikan sinyal kepada pengguna laporan keuangan. sinyal ini berupa informasi mengenai apa yang telah dilakukan oleh manajemen untuk merealisasikan keinginan pemilik. contoh penyampaian informasi melalui signaling yaitu pencapaian informasi laba yang diukur dengan koefisien respon laba atau earning response coefficient (erc) dan informasiinformasi dalam laporan tahunan perusahaan khususnya informasi mengenai pengungkapan csr atau corporate social responsibility disclosure (csrd) yang diharapkan dapat memberikan informasi mengenai prospek perusahan dimasa depan pada investor (adisusilo, 2011). sinyal berupa pengungkapan laba akuntansi oleh perusahaan merupakan cara manajemen dalam mengkomunikasikan kinerja perusahaan dalam jangka pendek. untuk mengukur reaksi investor terhadap pengumuman laba akuntansi digunakan koefisien respon laba atau earning response coefficient (erc). laba yang berkualitas adalah laba yang tidak menimbulkan gangguan persepsi dan mencerminkan kinerja keuangan yang sebenarnya tanpa rekayasa. laba yang tinggi merupakan kabar baik bagi invstor. tetapi, laba yang tinggi tidak cukup untuk memprediksi prospek perusahaan di masa depan sehingga akan dibutuhkan informasi lain yang dapat dipertimbangkan sebagai acuan, misalnya informasi csr (adisusilo, 2011). pengaruh corporate social responsibility disclosure (csrd) ………. desra tulhasanah s dan nikmah 4 corporate social responsibility disclosure (csrd) the world business council for sustainable development (wbcsd) mendefinisikan corporate social responsibility atau tanggung jawab sosial perusahaan sebagai komitmen bisnis untuk memberikan kontribusi bagi pembangunan ekonomi berkelanjutan, melalui kerja sama dengan para karyawan serta perwakilan mereka, keluarga mereka, komunitas setempat maupun masyarakat umum untuk meningkatkan kualitas kehidupan dengan cara yang bermanfaat baik bagi bisnis sendiri maupun untuk pembangunan. csr adalah mekanisme bagi suatu organisasi untuk secara sukarela mengintegrasikan perhatian terhadap lingkungan dan sosial ke dalam operasinya dan interaksinya dengan stakeholders, yang melebihi tanggung jawab organisasi di bidang hukum (rawi dan muchlis, 2010 dalam silalahi, 2014). csr dapat diartikan sebagai komitmen industri untuk mempertanggung jawabkan dampak operasi dalam dimensi sosial, ekonomi, dan lingkungan serta menjaga agar dampak tersebut menyumbang manfaat kepada masyarakat dan lingkungan hidupnya (tanudjaja, 2006). perusahaan semakin menyadari bahwa kelangsungan hidup perusahaan juga tergantung dari hubungan perusahaan dengan masyarakat dan lingkungannya. tanggung jawab sosial dari perusahaan terjadi antara sebuah perusahaan dengan semua stakeholder, termasuk di dalamnya adalah pelanggan atau customer, pegawai, komunitas, pemilik atau investor, pemerintah, supplier bahkan juga kompetitor (nurlela dan islahudin, 2008). agar praktik csr yang dilakukan dapat diketahui oleh para stakeholder-nya, perusahaan harus melakukan pengungkapan atas praktik csr-nya. pengungkapan praktik-praktik csr yang dilakukan oleh perusahaan menyebabkan perlunya memasukkan unsur sosial dalam pertanggungjawaban perusahaan ke dalam akuntansi (indira dan dini, 2005 dalam fahrizqi, 2010). menurut william (2012) dalam safitri (2011) csr amat erat hubungannya dengan keberlanjutan. sampai saat ini, hanya sedikit perusahaan di indonesia yang telah mengungkapkan csr-nya dalam laporan tersendiri. hal ini disebabkan karena di indonesia sendiri belum ada standar atau pedoman baku mengenai pelaporan csr. oleh karena itu, perusahaan-perusahaan yang telah melaksanakan csr maupun membuat sustainability report sebagian besar masih mengacu pada pedoman laporan global reporting initiative (safitri, 2011). global reporting initiative (gri) adalah sebuah jaringan berbasis organisasi yang telah mempelopori perkembangan dunia, paling banyak menggunakan kerangka laporan keberlanjutan dan berkomitmen untuk terus-menerus melakukan perbaikan dan penerapan diseluruh dunia. standar gri tersebut dimaksudkan untuk memberikan kerangka kerja yang berlaku umum untuk melaporkan kinerja ekonomi, lingkungan dan sosial organisasi. kerangka kerja ini didesain dan digunakan oleh seluruh organisasi dengan ukuran, sektor dan lokasi yang berbeda. selain itu, standar gri merupakan panduan perusahaan untuk mendukung pembangunan berkelanjutan. gri dibentuk oleh organisasi amerika serikat yang berbasis nirlaba yaitu coalition for environmentally responsible economies (ceres) dan tellus institute, dengan dukungan dari united nations environment programme (unep) pada tahun 1997 (safitri, 2011). profitabilitas tujuan profitabilitas berkaitan dengan kemampuan perusahaan untuk mendapatkan laba yang memuaskan sehingga pemodal dan pemegang saham akan meneruskan untuk menyediakan modal bagi perusahaan. seorang investor akan lebih menekankan referensi pada return yang akan didapat dari investasi yang ditanamkan. jika investor mengharapkan untuk mendapatkan tingkat kembalian (return) baik berupa dividen maupun capital gain (andinata, 2010). rasio profitabilitas digunakan untuk mengukur efektivitas manajemen secara keseluruhan yang jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 5 ditujukan oleh besar kecilnya tingkat keuntungan yang diperoleh dalam hubungannya dengan penjualan maupun investasi. earning response coefficient (erc) cho dan jung (1991), mendefinisikan erc sebagai efek setiap dolar unexpected earnings terhadap return saham, dan biasanya diukur dengan slopa koefisien dalam regresi abnormal return saham dan unexpected earnings. hal ini berarti bahwa erc juga mengukur respon harga saham atau nilai pasar ekuitas terhadap informasi yang terkandung dalam laba akuntansi. rendahnya erc menunjukkan bahwa laba kurang informatif bagi investor untuk membuat suatu keputusan ekonomi. setiap even yang terjadi di pasar modal akan menyebabkan timbulnya reaksi dari pelaku pasar, salah satunya adalah dengan adanya pengumuman laba, maka pasar akan bereaksi. reaksi ini dapat dilihat dari pergerakan saham. ternyata setiap kenaikan laba tidak selalu di ikuti dengan perubahan harga saham yang positif yaitu terjadi kenaikan pada harga saham, sebaliknya pada saat laba mengalami penurunan maka harga saham tidak selalu ikut mengalami penurunan. hal tersebut mengindikasikan bahwa dalam pengambilan keputusan ekonomi para investor memang membutuhkan informasi tentang kondisi keuangan perusahaan tetapi tidak hanya informasi laba saja tetapi banyak informasi-informasi lainnya (mulyani et al., 2007). nilai erc mengalami penurunan seiring dengan penurunan perhatian orang terhadap nilai laba dan semakin memperhatikan faktor-faktor lain di luar laba. faktor lainnya yang dapat mempengaruhi respon investor dalam mengambil keputusannya adalah corporate social responsibility (csr), risiko sistematik dan kesempatan bertumbuh (sayekti dan wondabio, 2007). leverage leverage merupakan suatu rasio yang menunjukkan sejauh mana bisnis bergantung pada pembiayaan utang. leverage perusahaan dihitung dengan menggunakan rasio perbandingan total hutang dengan modal sendiri, atau dikenal dengan debt to equity ratio (der). perusahaan dengan tingkat der tinggi menunjukkan komposisi total utang semakin besar di banding dengan total modal sendiri sehingga berdampak semakin besar beban perusahaan terhadap pihak luar (kreditur) (bidhari et al., 2013). scott (2000) menyatakan bahwa semakin tinggi leverage kemungkinan besar perusahaan akan mengalami pelanggaran terhadap kontrak utang, maka manajer akan berusaha untuk melaporkan laba sekarang lebih tinggi dibandingkan laba dimasa depan. perusahaan yang memiliki rasio leverage tinggi akan lebih sedikit mengungkapkan informasi tanggung jawab sosial, supaya dapat melaporkan laba sekarang yang lebih tinggi (mengurangi biaya pengungkapan). size size atau ukuran perusahaan merupakan skala yang menentukan besar atau kecilnya perusahaan. tolok ukur yang menunjukkan besar kecilnya peusahaan antara lain total penjualan, rata-rata tingkat penjualan, dan total aktiva. pada dasarnya ukuran perusahaan hanya terbagi dalam tiga kategori yaitu perusahaan besar (large firm), perusahaan menengah (medium size), dan perusahaan kecil (small firm). ukuran perusahaan ini didasarkan pada total aset perusahaan (bidhari et al., 2013). pengelompokkan perusahaan atas dasar skala operasi (besar atau kecil) dapat dipakai oleh investor sebagai salah satu variabel dalam menentukan keputusan investasi. semakin besar ukuran perusahaan maka sumber informasi perusahaan tersedia semakin luas dan mudah diakses oleh publik (murwaningsari, 2008). pengaruh corporate social responsibility disclosure (csrd) ………. desra tulhasanah s dan nikmah 6 perusahaan besar akan mengungkapkan informasi lebih banyak daripada perusahaan kecil, karena perusahaan besar akan menghadapi risiko politis yang lebih besar dibanding perusahaan kecil. perusahaan yang lebih besar mungkin akan memiliki pemegang saham yang memperhatikan program sosial yang dibuat perusahaan dalam laporan tahunan, yang merupakan media untuk menyebarkan informasi tentang tanggung jawab sosial dan lingkungan perusahaan (untari, 2010 dalam bidhari et al., 2013). cowen et al., (1987) dalam sembiring (2005), secara teoritis perusahaan besar tidak akan lepas dari tekanan, mempunyai aktivitas operasi yang lebih banyak dan memberikan pengaruh yang lebih besar terhadap masyarakat, serta mungkin akan memiliki pemegang saham yang lebih banyak yang akan selalu memperhatikan program sosial yang dibuat perusahaan sehingga pengungkapan informasi sosial perusahaan akan semakin luas. hal tersebut menyebabkan perusahaan yang lebih besar dituntut untuk mengungkapkan tanggung jawab sosialnya. corporate social responsibility disclosure (csrd) dan rasio profitabilitas perusahaa csrd diharapkan akan mampu menaikkan profitabilitas perusahaan. tingkat profitabilitas dapat diukur dengan menggunakan return on asset (roa). roa merupakan indikator kemampuan perusahaan dalam memperoleh laba atas sejumlah aset yang dimiliki (fransisca dan siregar, 2009, dalam ekadjaja dan bunadi, 2012). semakin besar nilai roa menunjukkan perusahaan memiliki kinerja yang bagus dalam menghasilkan laba bersih untuk pengembalian total aktiva yang dimiliki sehingga berpengaruh terhadap harga saham yang akan naik. perusahaan yang diprediksi mempunyai prospek baik di masa mendatang, nilai sahamnya akan menjadi tinggi (puspaningrum, 2014). hal ini sejalan dengan penelitian yang dilakukan oleh candrayhanti dan saputra (2013) yang menyatakan bahwa pengungkapan csr berpengaruh positif terhadap roa. ini berarti dengan mengungkapkan csr kinerja perusahaan yang di diukur dengan roa akan meningkat. berdasarkan bukti empiris tersebut, maka dirumuskan hipotesis sebagai berikut : h1a : corporate social responsibility disclosure (csrd) berpengaruh positif terhadap roa csrd yang dilakukan perusahaan akan meningkatkan reaksi pasar dan ketertarikan investor dalam menanamkan modalnya di perusahaan tersebut sehingga harga saham yang beredar akan meningkat. wardhani (2007) dalam kurnianto (2008) menyatakan bahwa csrd berpengaruh positif terhadap roe perusahaan. hal ini menunjukkan bahwa perusahaan yang melaksanakan csr yang dapat dilihat dari corporate social reporting akan mendapat banyak keuntungan seperti kesetiaan pelanggan dan kepercayaan dari kreditor dan investor. hal ini akan memicu keuangan perusahaan menjadi lebih baik sehingga laba perusahaan meningkat dan akan diikuti oleh kenaikan roe perusahaan di tahun berikutnya. h1b : corporate social responsibility disclosure (csrd) berpengaruh positif terhadap roe csrd diharapkan akan mampu menaikkan profitabilitas perusahaan karena kegiatan csr merupakan keberpihakan perusahaan terhadap masyarakat sehingga masyarakat mampu memilih produk yang baik yang dinilai tidak hanya dari barangnya saja tetapi juga melalui tata kelola perusahaannya. pada saat masyarakat yang menjadi pelanggan memiliki penilaian yang positif terhadap perusahaan, maka mereka akan loyal terhadap produk yang dihasilkan sehingga penjualan akan semakin membaik dan pada akhirnya dapat meningkatkan npm perusahaan. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 7 penelitian yang dilakukan oleh almar et al., (2012) menemukan bahwa csrd berpengaruh positif terhadap npm. sehingga dapat dikatakan bahwa semakin tinggi pengungkapan csr perusahaan akan meningkatkan profitabilitas perusahaan. h1c : corporate social responsibility disclosure (csrd) berpengaruh positif terhadap npm corporate social responsibility (csrd) dan earning response coefficient (erc) teori sinyal menjelaskan bahwa pemberian sinyal dilakukan oleh manajer untuk mengurangi asimetri informasi. manajemen menerbitkan laporan keuangan yang memuat informasi yang diperlukan oleh investor dalam pengambilan keputusan. salah satu informasi dalam laporan keuangan yang sering dipergunakan oleh investor dalam pengambilan keputusan adalah informasi laba akuntansi (fitri, 2013). sinyal berupa pengungkapan laba akuntansi oleh perusahaan merupakan cara manajemen dalam mengkomunikasikan kinerja perusahaan dalam jangka pendek. untuk mengukur reaksi investor terhadap pengumuman laba akuntansi digunakan koefisien respon laba atau earning response coefficient (erc). penelitian yang dilakukan sayekti dan wondabio (2007) memperoleh hasil bahwa tingkat pengungkapan informasi csr dalam laporan tahunan perusahaan berpengaruh negatif terhadap erc. diharapkan investor mempertimbangkan informasi csr yang diungkapkan dalam laporan tahunan perusahaan, sehingga dalam pengambilan keputusan investor tidak semata-mata mendasarkan pada informasi laba saja. pengungkapan informasi csr diharapkan memberikan informasi tambahan kepada para investor selain dari yang sudah tercakup dalam laba akuntansi. berdasarkan teori dan bukti empiris tersebut, maka dirumuskan hipotesis sebagai berikut : h2 : corporate social responsibility disclosure (csrd) berpengaruh negatif terhadap erc metode penelitian jenis penelitian penelitian ini dapat digolongkan ke dalam penelitian empiris dan bersifat kuantitatif yang menggambarkan dan menjelaskan bagaimana pengaruh fenomena yang dijadikan objek penelitian. jika ditinjau dari sudut pandang tujuan studi, penelitian ini merupakan studi pengujian hipotesis yang biasanya menjelaskan sifat hubungan tertentu, atau menentukan perbedaan antar kelompok atau kebebasan (indepedensi) dua atau lebih faktor dalam suatu situasi (sekaran, 2006). variabel dependen rasio profitabilitas • roa = net income x 100% total asset • roe = net income x 100% total equity • npm = net income x 100% net sales pengaruh corporate social responsibility disclosure (csrd) ………. desra tulhasanah s dan nikmah 8 earning response coefficient (erc) • menghitung cumulative abnormal return (car) cari,t = ʃari,t (1) keterangan : cari,t : car perusahaan i pada periode tahun t ʃari,t : abnormal return perusahaan i pada periode tahun t • abnormal return dihitung dengan rumus : ari,t = ri,t – rm,t (2) keterangan : ari,t : abnormal return perusahaan i pada periode tahun t ri,t : actual return harga saham perusahaan i pada periode tahun t rm,t : market return pada periode tahun t • actual return (ri,t) dihitung dengan rumus : 𝐑𝐢, 𝐭 = 𝐏𝒊,𝒕 − 𝐏𝒊,𝒕−𝟏 𝐏𝒊,𝒕−𝟏 keterangan : ri,t : return saham perusahaan i pada periode tahun t pi,t : harga saham perusahaan i pada periode tahun t pi,t-1 : harga saham akhir perusahaan i pada periode tahun t • market return (rm,t) diwakili oleh indeks bei (ihsg / indeks harga saham gabungan) yang dihitung dengan menggunakan rumus berikut : 𝐑𝒎,𝒕 = 𝐈𝐇𝐒𝐆𝒕 − 𝐈𝐇𝐒𝐆𝒕−𝟏 𝐈𝐇𝐒𝐆𝒕−𝟏 (𝟒) ihsgt-1 keterangan : rm,t : market return selama periode tahun t ihsgt : ihsg selama periode tahun t ihsgt-1 : ihsg selama periode tahun t-1 • menghitung unexpected earning (ue) ue = epsi,t –epsi,t-1 (5) epsi,t-1 keterangan : epsi,t : eps perusahaan i pada periode tahun t eps i,t-1 : eps perusahaan i pada periode tahun t-1 • setelah memperoleh nilai car dan ue, maka dapat dirumuskan model regresi linier untuk menghitung erc, yaitu : carit = ß0 + ß1 ueit + e (6) keterangan : carit : car dari masing-masing perusahaan ß0 : konstan ß1 : koefisien respon laba (erc) jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 9 ueit : ue perusahaan i pada periode tahun t e : komponen eror dari model untuk perusahaan i variabel independen variabel independen dalam penelitian ini adalah corporate social responsibility disclosure (csrd) atau pengungkapan tanggung jawab sosial perusahaan pada laporan tahunan perusahaan. csrd diukur dengan menggunakan indikator global reporting initiative (gri). gri merupakan panduan perusahaan untuk mendukung pembangunan berkelanjutan dan dimaksudkan untuk memberikan kerangka kerja yang berlaku umum dan dapat digunakan oleh seluruh organisasi dengan ukuran, sektor dan lokasi yang berbeda untuk melaporkan kinerja ekonomi, lingkungan dan sosial organisasi. instrumen pengukuran csrd yang akan digunakan dalam penelitian ini berdasarkan instrumen yang digunakan pada gri g4 dengan total pengungkapan sebanyak 91 item pengungkapan, yang mengelompokkan informasi csr ke dalam tiga kategori utama yaitu ekonomi (9 item), lingkungan (34 item), dan sosial yang mencakup ketenagakerjaan dan kenyamanan bekerja (16 item), ham (12 item), masyarakat (11 item) dan produk (9 item). pendekatan untuk menghitung csri pada dasarnya menggunakan pendekatan dikotomi yaitu setiap item csr dalam instrumen penelitian diberi nilai 1 jika diungkapkan, dan nilai 0 jika tidak diungkapkan (dewi, 2015). selanjutnya, skor dari setiap item dijumlahkan untuk memperoleh keseluruhan skor untuk setiap perusahaan. rumus perhitungannya adalah sebagai berikut: csrij = σxij x 100% nj keterangan: csrij : corporate social responsibility disclosure index perusahaan j nj : jumlah item untuk perusahaan j, nj ≤ 91 σxij : dummy variable: 1 = jika item i diungkapkan; 0 = jika item i tidak diungkapkan dengan demikian, 0 ≤ csrij ≤1 variabel kontrol 1) leverage leverage yang digunakan dalam penelitian ini diukur dengan menggunakan rasio debt to equity (der). 2) size dalam penelitian ini, company size diukur dengan menghitung logarithm of total assets (ln total aset). hasil dan pembahasan berdasarkan pengujian hipotesis pada model persamaan pertama, didapatkan hasil bahwa csrd berpengaruh positif dan signifikan terhadap roa. sehingga dapat disimpulkan bahwa semakin tinggi informasi mengenai pengungkapan csr yang dilakukan perusahaan maka tingkat roa akan semakin tinggi pula. hasil dari penelitian ini mendukung teori stakeholder. pengungkapan informasi keuangan, sosial, dan lingkungan merupakan dialog antara perusahaan dengan stakeholder-nya dalam meyediakan informasi mengenai aktivitas perusahaan yang dapat mengubah persepsi dan ekspektasi (adam dan mcnicholas, 2012 dalam lindawati dan puspita, pengaruh corporate social responsibility disclosure (csrd) ………. desra tulhasanah s dan nikmah 10 2015). menurut teori stakeholder, sebuah perusahaan yang memperhitungkan berbagai kepentingan akan terlibat secara aktif dalam melakukan csr (saleh et al. 2011, dalam wijaya dan juniarti, 2016). apabila perusahaan memperhatikan keinginan stakeholder-nya, maka citra dan reputasi perusahaan akan meningkat, juga akan memberikan dampak positif bagi produktivitas dan kinerja keuangan perusahaan. csrd berpengaruh positif terhadap roa konsisten dengan penelitian yang dilakukan oleh candrayhanti dan saputra (2013); bidhari et al. (2013) yang menyatakan bahwa keterbukaan informasi mengenai aktivitas csr berpengaruh positif signifikan terhadap kinerja keuangan yang ditunjukkan oleh roa. perusahaan menyadari bahwa peningkatan kinerja sosial dan lingkungan akan mendukung peningkatan kinerja ekonomi seperti yang ditunjukkan oleh kinerja keuangan yang lebih tinggi. dalam hal ini, kegiatan csr dianggap sebagai salah satu aset yang bermanfaat bagi perusahaan. ketika perusahaan harus membayar untuk implementasi csr, maka hal tersebut tidak dianggap sebagai biaya yang dapat mengurangi keuntungan perusahaan. di balik pengorbanan sumberdaya ekonomi yang cukup besar dalam melakukan csr tersebut, perusahaan akan mendapatkan beragam manfaat berlipat ganda, diantaranya yaitu meningkatnya reputasi dan nama baik perusahaan, meningkatnya loyalitas karyawan, investor, kreditor dan pelanggan. sejumlah manfaat tersebut pada akhirnya akan mendatangkan manfaat ekonomi bagi perusahaan, misalnya meluasnya pangsa pasar dan volume penjualan, menurunnya biaya perusahaan, meningkatnya nilai aset perusahaan, laba dan ekuitas pemilik pengaruh corporate social responsibility disclosure (csrd) terhadap return on equity (roe) berdasarkan pengujian hipotesis pada model persamaan kedua, didapatkan hasil bahwa csrd berpengaruh positif dan signifikan terhadap roe. arah koefisien positif menunjukkan bahwa semakin tinggi csrd yang dilakukan perusahaan maka nilai roe akan semakin meningkat pula. hasil dari penelitian ini mendukung teori stakeholder. teori ini menyatakan bahwa perusahaan bukan hanya entitas yang beroperasi untuk kepentingan sendiri, tetapi juga harus memberikan manfaat kepada para stakeholder-nya. pengungkapan csr merupakan cara untuk mengelola hubungan organisasi dengan kelompok stakeholder berbeda dan telah menjadi salah satu sarana untuk menjamin keberlanjutan perusahaan. konsekuensi lingkungan yang ada saat ini dan di masa depan telah menjadi bahan pertimbangan para investor dalam pengambilan keputusan investasi. pengungkapan csr menjadi salah satu cara untuk meningkatkan nilai perusahaan. hal ini akan tercermin dalam peningkatan harga saham sebagai bentuk respon investor setelah pengumuman tersebut diterima. penelitian ini konsisten dengan penelitian sebelumnya yang dilakukan oleh bidhari et al., (2013) dan dewi (2015) yang menyatakan bahwa csrd berpengaruh positif terhadap roe. hal ini mengindikasikan bahwa semakin tinggi csrd yang dilakukan oleh perusahaan dalam laporan tahunan maka nilai roe akan semakin tinggi pula. roe merupakan hal utama yang diperhatikan oleh investor karena menunjukkan laba yang berasal dari modal atau ekuitas yang disediakan oleh pemilik perusahaan. poin dalam indeks csrd mampu mendorong kepercayaan para pemegang saham untuk berpartisipasi dalam mengembangkan perusahaan. investor akan lebih mudah memberikan pinjaman atau sumber modal yang lebih ketika kepercayaan terhadap perusahaan tinggi sehingga perusahaan dapat beroperasi dengan baik. oleh karena itu, csrd yang dilakukan perusahaan akan mendorong kepercayaan investor terhadap perusahaan yang kemudian akan meningkatkan roe jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 11 pengaruh corporate social responsibility disclosure (csrd) terhadap net profit margin (npm) berdasarkan pengujian hipotesis pada model persamaan ketiga, didapatkan hasil bahwa csrd berpengaruh positif dan tidak signifikan terhadap npm. sehingga dapat disimpulkan bahwa informasi mengenai pengungkapan csr yang dilakukan perusahaan tidak dapat meningkatkan atau menurunkan npm. hasil dari penelitian ini tidak mendukung teori stakeholder yang menyatakan bahwa keberhasilan dan keberlanjutan perusahaan tergantung pada bagaimana perusahaan memenuhi kebutuhan stakeholder baik secara ekonomi maupun non ekonomi. keberadaan, kelangsungan hidup dan perkembangan perusahaan tidak lepas dari dukungan masyarakat. hal ini menempatkan masyarakat sebagai stakeholder penting bagi perusahaan. operasi perusahaan yang memberikan dampak kepada masyarakat membuat perusahaan perlu berkomitmen untuk dapat memberikan manfaat yang sebesar-besarnya kepada masyarakat. dengan melakukan csr, perusahaan telah melakukan investasi masa depan, dan sebagai timbal baliknya masyarakat juga akan ikut serta dalam menjaga eksistensi perusahaan. hasil penelitian ini konsisten dengan penelitian sebelumnya yang dilakukan oleh priyanka (2013). hal ini mengindikasikan bahwa apabila perusahaan melakukan csrd maka tidak akan berpengaruh secara signifikan terhadap npm perusahaan. konsumen merupakan salah satu stakeholder penting bagi perusahaan. adanya eksistensi konsumen bagi perusahaan dapat memberikan dampak terhadap citra dan reputasi perusahaan yang akan berimbas pada pendapatan perusahaan. hasil penelitian yang tidak signifikan mengindikasikan bahwa pengungkapan csr yang dilakukan perusahaan tidak diapresiasi oleh konsumen. hal ini dikarenakan konsumen tidak memperhatikan apakah perusahaan yang bersangkutan telah melakukan pengungkapan csr atau tidak sehingga menyebabkan tingkat penjualan tidak naik ataupun turun, begitu pula dengan tingkat npm perusahaan pengaruh corporate social responsibility disclosure (csrd) terhadap earning response coefficient (erc) berdasarkan pengujian hipotesis pada model persamaan keempat, didapatkan hasil bahwa csrd berpengaruh negatif dan tidak signifikan terhadap erc. hasil yang tidak signifikan tersebut mengindikasikan bahwa investor memiliki kepercayaan yang rendah terhadap informasi csrd yang diungkapkan oleh perusahaan dan jumlah informasi csrd yang relatif rendah juga merupakan salah satu pemicu hal tersebut. hal ini dapat dilihat pada indeks csr rata-rata perusahaan sampel sebesar 21,48%. selain itu dapat dikatakan bahwa investor masih belum memperhatikan csrd yang dilaporkan oleh perusahaan sebagai informasi yang dapat mempengaruhi investor dalam mengambil keputusan investasi. investor masih menganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap mampu memberikan informasi untuk mendapatkan return saham yang diharapkan perusahaan dibandingkan csrd yang dilakukan oleh perusahaan. hal ini tidak mendukung teori sinyal dimana untuk mengurangi asimetri informasi, manajemen akan mempublikasikan laporan keuangan yang digunakan sebagai informasi untuk pengambilan keputusan oleh investor. informasi dalam laporan keuangan tersebut salah satunya adalah laba akuntansi. akan tetapi, informasi laba akuntansi saja tidak cukup untuk memprediksi prospek perusahaan di masa depan, sehingga dibutuhkan informasi lainnya sebagai pertimbangan untuk pengambilan keputusan, yaitu informasi tentang csr. penelitian ini konsisten dengan penelitian sebelumnya yang dilakukan oleh restuti dan nathaniel (2012); dewi (2015) yang secara empiris membuktikan bahwa pengungkapan csr yang dilakukan oleh perusahaan masih kurang dipercaya oleh investor untuk pengaruh corporate social responsibility disclosure (csrd) ………. desra tulhasanah s dan nikmah 12 dapat meningkatkan saham sehingga informasi mengenai pengungkapan csr ini tidak direspon oleh investor dan tidak digunakan sebagai acuan dalam proses pengambilan keputusan dalam berinvestasi variabel kontrol hasil pengujian variabel kontrol size terhadap roa menunjukkan bahwa size berpengaruh negatif terhadap roa. sehingga dapat disimpulkan bahwa semakin besar perusahaan maka nilai roa perusahaan akan menurun. hal ini dibuktikan oleh hasil penelitian yang negatif dan tidak signifikan. selain itu, hasil pengujian variabel kontrol leverage dalam penelitian ini menunjukkan bahwa leverage berpengaruh terhadap roa dengan hasil pengujian positif dan signifikan. hasil pengujian variabel kontrol size terhadap roe menunjukkan bahwa size berpengaruh negatif terhadap roe. sehingga dapat dismpulkan bahwa semakin besar perusahaan maka nilai roe perusahaan akan menurun. hal ini dibuktikan oleh hasil penelitian yang negatif dan tidak signifikan. selain itu, hasil pengujian variabel kontrol leverage dalam penelitian ini menunjukkan bahwa leverage berpengaruh terhadap roe dengan hasil pengujian positif dan signifikan. hasil pengujian variabel kontrol size terhadap npm menunjukkan bahwa besar atau kecilnya perusahaan tidak berpengaruh terhadap npm. hal ini ditunjukkan oleh hasil pengujian yang negatif dan tidak signifikan. artinya, konsumen dalam memilih produk yang akan dibeli tidak memandang ukuran besar atau kecilnya suatu perushaan. npm merupakan salah satu rasio profitabilitas yang mengukur kemampuan perusahaan dalam pengelolaan produksi dan operasional maupun penjualan dalam menghasilkan laba bersih. variabel leverage tidak berpengaruh terhadap npm. hal ini mengindikasikan bahwa walaupun perusahaan memiliki tingkat ketergantungan yang tinggi terhadap pembiayaan, hal tersebut tidak mempengaruhi kenaikan npm secara signifikan. hasil pengujian variabel kontrol size terhadap erc menunjukkan bahwa size berpengaruh negatif terhadap erc. sehingga dapat dismpulkan bahwa semakin besar perusahaan maka nilai erc perusahaan akan menurun. hal ini dibuktikan oleh hasil penelitian yang negatif dan tidak signifikan. selain itu, hasil pengujian variabel kontrol leverage dalam penelitian ini menunjukkan bahwa leverage berpengaruh terhadap erc dengan hasil pengujian positif dan signifikan. penutup simpulan berdasarkan hasil penelitian dapat disimpulkan bahwa csrd berpengaruh positif terhadap return on asset (roa) dan return on equity (roe). csr dianggap aset yang bermanfaat bagi perusahaan sehingga akan mendatangkan banyak manfaat lainnya. selain itu, csrd akan mendorong kepercayaan investor terhadap perusahaan yang kemudian meningkatkan roe perusahaan. csrd tidak berpengaruh terhadap net profit margin (npm). hal ini membuktikan bahwa csrd yang dilaporkan perusahaan dalam laporan tahunan tidak dapat meningkatkan atau menurunkan npm perusahaan. csrd tidak berpengaruh terhadap earning response coefficient (erc). csrd yang dilakukan perusahaan masih kurang dipercaya oleh investor sehingga tidak digunakan sebagai pertimbangan dalam pengambilan keputusan. peneliti menyarankan untuk penelitian selanjutnya agar menambahkan pengukuran rasio profitabilitas yang lainnya seperti earning per share (eps), yang diharapkan dapat memberikan hasil temuan yang berbeda. selain itu, tahun penelitian bisa juga ditambah agar dapat mewakili jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 13 jumlah populasi dan pada sektor perusahaan yang berbeda pula dan menambahkan kriteriakriteria lain yang diperlukan agar dapat dijadikan sebagai sampel penelitian. daftar pustaka adisusilo, pramudito. 2011. pengaruh pengungkapan informasi corporate social responsibility (csr) dalam laporan tahunan terhadap earning response coefficients (erc) (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) tahun 2009). skripsi. semarang : fakultas ekonomika dan bisnis universitas diponegoro. dipublikasikan. ajilaksana, i dewa 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dampak earning reporting lags terhadap koefisien respon laba. simposium nasional akuntansi vi. surabaya. kurnianto, eko adhy. 2008. pengaruh corporate social responsibility terhadap kinerja keuangan perusahaan (studi empiris pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2005-2008). skripsi. semarang : fakultas ekonomi universitas diponegoro semarang. dipublikasikan. lako, andreas. 2015. berkah csr bukan fiksi. jakarta : la tofi enterprise media. martono, cyrillius. 2002. analisis pengaruh profitabilitas industri, rasio leverage keuangan tertimbang danintensitas modal tertimbang serta pangsa pasar terhadap roa dan roe perusahaan manufaktur yang go public di indonesia. jurusan ekonomi akuntansi. surabaya : fakultas ekonomi universitas kristen petra. melati, rosa aprilia dan kurnia. 2013. pengaruh pengungkapan informasi csr dan profitabilitas terhadap earning response coefficient (erc). jurnal ilmu & riset akuntansi. 2013. vol. 2 (12). moradi, nassim s., aldin, mahmood m., heyrani, f., and iranmhad, m. 2010. the effect of corporate governance, corporate financing decision and ownership structure on firm performance: a panel data approach from tehran stock exchange. international journal of economics and finance. vol. 4 (6), pp 86-93. http://www.globalreporting.org/ jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 1-16 15 mulyani, sri, dkk. 2007. faktor-faktor yang mempengaruhi earnings response coefficient pada perusahaan yang terdaftar di bursa efek jakarta. jurnal akuntansi dan auditing indonesia. juni 2007. vol. 11 (11), 35-45. murwaningsari, etty. 2008. pengujian simultan: beberapa faktor yang mempengaruhi earnings response coefficient (erc). fakultas ekonomi universitas trisakti. naimah, zahroh. 2008. pengaruh risiko perusahaan dan leverage terhadap relevansi nilai laba akuntansi. naimah, zahroh dan utama, siddharta. 2006. pengaruh ukuran perusahaan, pertumbuhan, dan profitabilitas perusahaan terhadap koefisien respon laba dan koefisien respon nilai buku ekuitas: studi pada perusahaan manufaktur di bursa efek jakarta. simposium nasional akuntansi ix. padang. nurlela, rika dan islahuddin. 2008. pengaruh corporate social responsibility terhadap nilai perusahaan dengan prosentase kepemilikan manajemen sebagai variabel moderating. simposium nasional akuntansi xi. pontianak, 23-24 juli. nuryaman. 2013. the effect of corporate social responsibility activities on profitability and stock price (studies on company listed on indonesia stock exchange). journal of 4th international conference on business and economic research (4th iciber 2013) proceeding. bandung. priyanka, felyna. 2013. pengaruh pengungkapan corporate social responsibility (csr) terhadap profitabilitas pada perusahaan high profile yang terdaftar di bei periode 2009-2011. skripsi. yogyakarta : fakultas ekonomi universitas negeri yogyakarta. dipublikasikan. putra, i made gunartha dwi dan dana, i made. 2016. pengaruh profitabilitas, leverage, likuiditas dan ukuran perusahaan terhadap return saham perusahaan farmasi di bei. ejurnal manajemen unud. vol. 5 (11), 2016: 6825-6850 issn : 2302-8912. puspaningrum, yustisia. 2014. pengaruh corporate social responsibility dan kepemilikan manajerial terhadap nilai perusahaan dengan profitabilitas dan ukuran perusahaan sebagai variabel moderating (studi empiris pada perusahaan pertambangan di bursa efek indonesia). skripsi. yogyakarta : fakultas ekonomi universitas negeri yogyakarta. dipublikasikan. restuti, mi mita dwi dan nathaniel, cecilia. 2012. pengaruh pengungkapan corporate social responsibility terhadap earning response coefficient. jurnal dinamika manajemen. vol. 3 (1) 2012, pp: 40-48. riski, petrus. 2014. ecoton laporkan pencemaran sungai akibat limbah cair tjiwi kimia, dalam http://www.mongabay.co.id/2014/05/09/. diakses pada hari rabu, 21 desember 2016 pukul 17.42 wib. rokhlinasari, sari. 2016. teori –teori dalam pengungkapan informasi corporate social responbility perbankan. fakultas syariah dan ekonomi islam iain syekh nurjati cirebon. sari et. al. 2016. pengaruh pengungkapan corporate social responsibility terhadap kinerja keuangan dan nilai perusahaan (studi komparatif pada perusahaan multinasional yang terdaftar di bursa efek indonesia dan bursa malaysia tahun 2012-2015). jurnal administrasi bisnis (jab). vol. 39 (2). oktober 2016. sayekti, y. dan wondabio, ls. 2007. pengaruh csr disclosure terhadap earning response coefficient (studi empiris pada perusahaan yang terdaftar di bursa efek jakarta). simposium nasional akuntansi x. makassar. http://www.mongabay.co.id/2014/05/09/ pengaruh corporate social responsibility disclosure (csrd) ………. desra tulhasanah s dan nikmah 16 scott, william r. 2000. financial accounting theory. second edition. canada : prentice hall. sembiring, e.r., 2005. karakteristik perusahaan dan pengungkapan tanggung jawab sosial pada perusahaan yang tercatat di bursa efek jakarta, simposium nasional akuntansi viii, solo. septiana, shela. 2015. contoh kasus pelanggaran etika bisnis yang dilakukan perusahaan di dalam negeri (indonesia) dan luar negeri, dalam https://shelaseptiana.wordpress.com /2015/11/19/. diakses pada hari jumat,28 april 2017 pukul 19.34 wib. setiadewi, k.a.y. dan purbawangsa, i.b.a. 2011. pengaruh ukuran perusahaan dan leverage terhadap profitabilitas dan nilai perusahaan. fakultas ekonomi dan bisnis universitas udayana, bali. silalahi, sem paulus. 2014. pengaruh corporate social responsibility disclosure, beta, dan price to book value terhadap earning response coefficient pada perusahaanmanufaktur yang terdaftar di bei. jurnal ekonomi. vol. 22 (1). siregar, ivana. 2013. hubungan antara kinerja lingkungan dan kinerja komite audit dengan kualitas pengungkapan corporate social responsibility (pada perusahaan manufaktur di bei). jurnal akuntansi dan keuangan. vol. 4 (1), hal. 63-81. jurusan akuntansi fakultas ekonomi dan bisnis, universitas lampung. sucipto. 2003. penilaian kinerja keuangan. fakultas ekonomi universitas sumatera utara. susilawati, eli dwi. 2010. pengaruh corporate social responsibility terhadap kinerja keuangan perusahaan dengan ukuran perusahaan sebagai variabel moderating. jurnal penelitian. surakarta : universitas muhammadiyah surakarta. syarifulloh, rahmat. 2015. analisis peran struktur modal dan risiko sistematik dalam memediasi pengaruh peluang bertumbuh terhadap koefisien respon laba (studi empiris pada perusahaan sektor industri barang konsumsi di bursa efek indonesia tahun 2012-2014). skripsi. semarang : fakultas ekonomi universitas negeri semarang. dipublikasikan. utaminingtyas, hesti, t. dan ahalik. 2010. the relationship between corporate social responsibility and earnings response coefficient: evidence from indonesian stock exchange. oxford business & economics conference program. oxford, 28-29 juni. undang-undang nomor 40 tahun 2007 tentang perseroan terbatas. tanudjaja, bing bedjo. 2006. perkembangan corporate social responsibility di indonesia. jurnal nirmana. vol. 8 (2), 92-98. widiastuti, harjanti. 2008. pengaruh luas pengungkapan sukarela terhadap reaksi investor. simposium nasional akuntansi vi. 1314-1326. www.idx.com www.sahamok.com yaparto et. al. 2013. pengaruh corporate social responsibility terhadap kinerja keuangan sektor manufaktur yang terdaftar di bursa efek indonesia periode 2010-2013. jurnal ilmiah mahasiswa universitas surabaya. vol. 2 (2). ________. 2010. profitabilitas, dalam http://www.unud-189-1361812911-babii.com. diakses pada hari jumat, 24 maret 2017 pukul 22.26 wib. ________. 2015. diduga penyebab pencemaran, pt indofood digeruduk warga, dalam https://klipingbekasi.wordpress.com/2015/01/21/. diakses pada hari rabu, 21 desember 2016 pukul 17.42 wib. https://shelaseptiana.wordpress.com/2015/11/19/contoh-kasus-pelanggaran-etika-bisnis-yang-dilakukan-perusahaan-di-dalam-negeri-indonesia-dan-luar-negeri/ https://shelaseptiana.wordpress.com/2015/11/19/contoh-kasus-pelanggaran-etika-bisnis-yang-dilakukan-perusahaan-di-dalam-negeri-indonesia-dan-luar-negeri/ http://www.idx.com/ http://www.sahamok.com/ http://www.unud-189-1361812911-babii.com/ https://klipingbekasi.wordpress.com/2015/01/21/ jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 35 pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap audit judgment (studi empiris pada auditor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu) wiwien maryani1) fitrawati ilyas2) fakultas ekonomi dan bisnis universitas bengkulu 1, 2) wiwien1104@gmail.com 1) fitraw10@gmail.com 2) abstract this study aimed to examine the effect of skepticism, experience of auditors, and self efficacy on audit judgment.this research used primary data obtained by distributing questionnaires to the auditors who worked at bpkp bengkulu province. the sample was selected using purposive sampling method. 60 questionnaires were distributed to responden (sample), but only 52 questionnaires that can be analyzed or processed. the study used multiple regression analysis. the results showed that skepticism, experience of auditors and self efficacy has positive influence on audit judgment. the results of this study are expected to be taken into consideration for the representative offices financial and development supervisory agency (bpkp) bengkulu province to give more attention about the importance of skepticism, experience of auditors and self efficacy affecting the audit judgment. keywords: skepticism, experience of auditor, self efficacy, and audit judgment. pendahuluan pemerintah membutuhkan dana yang cukup besar dalam pengelolaan suatu negara. hal ini mengakibatkan diperlukannya suatu pengawasan yang cukup andal dalam pertanggungjawaban penggunaan dana untuk penyelenggaraan pemerintah. untuk memastikan bahwa penggunaan dana telah dilakukan secara efektif dan efisien atau tidak, maka diperlukannya suatu audit. hasil audit ini nantinya akan memberikan informasi mengenai apakah terdapat potensi kerugian negara yang ditemukan dalam proses audit akibat dari penyalahgunaan dan inefisiensi penggunaan apbn dan apbd. tuntutan masyarakat akan penyelenggaraan pemerintahan yang bersih, bebas korupsi, kolusi, dan nepotisme (kkn) menghendaki pelaksanaan fungsi pengawasan dan sistem pengendalian intern yang baik atas pengelolaan keuangan negara. fungsi pengawasan dan sistem pengendalian intern yang baik bertujuan untuk menjamin bahwa pelaksanaan kegiatan telah sesuai dengan kebijakan dan rencana yang telah ditetapkan serta untuk menjamin tujuan penyelenggaraan pemerintah tercapai secara hemat, efisien, dan efektif. salah satu unit yang melakukan pemeriksaan (audit) terhadap instansi pemerintah adalah badan pengawas keuangan dan pembangunan atau disingkat bpkp. bpkp adalah organisasi yang diberikan tugas oleh pemerintah untuk memeriksa transparansi dalam pelaporan dan praktik pengelolaan realisasi anggaran sektor publik, mengawasi realisasi anggaran daerah yang mailto:wiwien1104@gmail.com mailto:fitraw10@gmail.com pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 36 diperoleh yang menggunakan anggaran dari pemerintah pusat dan juga bertujuan mengembangkan aspek-aspek ekonomi yang ada didaerah tersebut. melalui pengawasan intern dapat diketahui apakah suatu instansi pemerintah telah melaksanakan kegiatan sesuai dengan tugas dan fungsinya secara efektif dan efisien, serta sesuai dengan rencana, kebijakan dan ketentuan yang telah ditetapkan. dalam beberapa tahun belakangan ini berbagai bentuk kecurangan dan tindakan yang melanggar aturan terkait anggaran sering terjadi pada instansi pemerintahan. seperti kasus yang terjadi di kota bengkulu pada mantan direktur perusahaan air minum (pdam) kota bengkulu, ihsan ramli yang didakwa melakukan korupsi pengadaan 540 ton tawas, dengan nilai proyek rp. 1,755 miliar. terdakwa dinyatakan telah menyalahgunakan wewenang dengan menunjuk rekanan secara langsung dan melakukan perbuatan melanggar hukum dengan menguntungkan diri sendiri. perbuatan terdakwa telah merugikan negara berdasarkan audit bpkp provinsi bengkulu yang menyatakan negara telah dirugikan sebesar rp. 528 juta (kompas.com, november 2013). berdasarkan kasus yang telah terjadi membuat auditor internal khususnya bpkp dalam melakukan penugasan audit harus lebih meningkatkan kinerjanya dan mempertahankan profesionalismenya. kinerja auditor tercermin dari kualitas hasil auditnya. auditor bpkp sebagai auditor pemerintah yang dipercayakan berdiri paling depan sebelum kpk bertindak harus lebih menjaga kualitas hasil auditnya dan selalu independen dalam bertugas agar kasuskasus yang merugikan keuangan negara tidak mudah terjadi. auditor dalam hal melaksanakan tugasnya melakukan penugasan audit seringkali menggunakan suatu judgment. hogart (1992) menyatakan bahwa judgment adalah suatu proses kognitif yang merupakan perilaku pemilihan keputusan. dalam membuat suatu judgment, auditor akan mengumpulkan berbagai bukti relevan dalam waktu yang berbeda kemudian mengintegrasikan bukti-bukti tersebut. audit judgment merupakan kebijakan auditor dalam memberikan pendapat untuk menentukan hasil auditnya yang mengacu pada pembentukan suatu gagasan, pendapat atau perkiraan tentang suatu objek, peristiwa, status atau jenis peristiwa yang lain. cara pandang auditor dalam menanggapi informasi yang berhubungan dengan tanggung jawab dan risiko audit yang akan dihadapi oleh auditor sehubungan dengan judgment yang dibuatnya. dalam melaksanakan penugasan audit dilapangan seorang auditor tidak hanya sekedar mengikuti prosedur audit yang telah ditentukan dalam program audit, tetapi juga disertai dengan sikap skeptisme. international standar auditing (isa) mendefinisikan skeptisme profesional merupakan suatu sikap auditor yang mencakup pikiran yang selalu mempertanyakan, waspada terhadap kondisi yang dapat mengindikasikan kemungkinan kesalahan penyajian, baik yang disebabkan oleh kecurangan maupun kesalahan, dan suatu penilaian penting atas bukti audit. skeptisme adalah sifat mutlak yang harus dimiliki oleh seorang auditor untuk bisa memutuskan atau menentukan sejauh mana tingkat keakuratan dan kebenaran atas bukti-bukti maupun informasi dari klien. seorang auditor yang memiliki skeptisme tidak akan menerima begitu saja penjelasan dari klien yang berhubungan dengan bukti audit, tetapi akan selalu mengajukan pertanyaan untuk memperoleh alasan, bukti dan konfirmasi mengenai objek yang dipermasalahkan. auditor harus menyadari bahwa kemungkinan akan terjadinya salah saji material bisa saja terjadi. adanya sikap skeptisme akan lebih mampu menganalisis adanya kesalahan ataupun tindak kecurangan, sehingga auditor akan meningkatkan pendeteksian kesalahan maupun kecurangan pada proses auditing selanjutnya. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 37 sikap skeptisme yang tinggi juga akan terbentuk karena adanya pengalaman yang dimiliki oleh auditor. pengalaman merupakan suatu proses pembelajaran dan pertambahan perkembangan potensi bertingkah laku baik dari pendidikan formal maupun non formal atau bisa diartikan sebagai suatu proses yang membawa seseorang kepada suatu pola tingkah laku yang lebih tinggi. pengalaman auditor ditunjukkan dengan jam terbang auditor dalam melakukan penugasan audit. pengalaman kerja dapat memperdalam dan memperluas kemampuan kerja. semakin sering seseorang melakukan pekerjaan yang sama, semakin terampil dan semakin cepat dia menyelesaikan pekerjaan tersebut. semakin banyak macam pekerjaan yang dilakukan seseorang, pengalaman kerjanya semakin kaya dan luas, dan memungkinkan peningkatan kinerja. pengalaman yang dimiliki auditor sangat berperan dalam menentukan pertimbangan yang diambil oleh seorang auditor. penelitian jamillah, et al. (2007) melihat adanya pengaruh pengalaman auditor terhadap audit judgment yang diambil auditor. jamillah, et al. (2007) mengatakan bahwa terdapat perbedaan judgment antara auditor yang berpengalaman dan yang tidak berpengalaman. hal demikian dikarenakan auditor berpengalaman lebih skeptis dibanding auditor yang tidak berpengalaman. selain itu, disamping telah memiliki pengalaman mengaudit yang memadai karena terusterusan dihadapkan oleh pekerjaan yang sama membuat seorang auditor memiliki keyakinan diri dalam melaksanakan tugas audit. menurut bandura (2010) dalam wijayantini (2014) self efficacy merupakan keyakinan seseorang terhadap dirinya sendiri akan kemampuan yang dimilikinya guna mencapai suatu hasil tertentu. self efficacy juga merupakan persepsi seseorang sejauh mana dirinya memiliki kemampuan dan keyakinan untuk melakukan suatu aktivitas dengan hasil sesuai yang diharapkan, serta sejauh mana potensi yang ada pada dirinya. auditor yang memiliki self efficacy yang tinggi dapat membantu dirinya menyelesaikan tugas dengan sebaik mungkin. kerangka teoritis dan hipotesis teori atribusi dalam penelitian ini teori atribusi digunakan untuk menjelaskan kesimpulan atau judgment yang dibuat oleh auditor. teori atribusi pada dasarnya ingin menjelaskan mengenai penyebab dari perilaku orang lain. apakah perilaku itu disebabkan oleh disposisi internal (misal motif, sikap, dan sebagainya) ataukah oleh keadaan eksternal (walgito, 2002). disposisi internal merupakan faktor-faktor yang berasal dari dalam diri individu, sedangkan keadaan eksternal berasal dari lingkungan diluar diri individu tersebut. dalam konteks audit, teori atribusi banyak digunakan peneliti untuk menjelaskan mengenai penilaian (judgment) auditor, penilaian kinerja, dan pembuatan keputusan oleh auditor. atribusi berhubungan dengan penilaian dan menjelaskan bagaimana seorang auditor berperilaku. kemampuan auditor dalam membuat judgment yang baik ditentukan oleh atribusi internal, dimana faktor-faktor yang menentukan kemampuan lebih banyak berasal dari dalam diri auditor. kemampuan dapat dibentuk melalui usaha seseorang misalnya dengan pencarian pengetahuan, mempertahankan independensi, kepercayaan diri, meningkatkan sikap skeptisisme profesional dan juga dari pengalaman-pengalaman yang pernah ia lalui. kelley (1973) menyebutkan bahwa teori atribusi dapat menjawab pertanyaan mengenai persepsi sosial (social perception) namun juga sekaligus berhubungan dengan persepsi diri (self perception). auditor ketika berhadapan dengan suatu kondisi yang janggal pada saat melakukan audit, maka dengan menggunakan faktor internal yang ada pada dirinya akan berusaha mencari pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 38 penyebab suatu kejadian menurut persepsi individu dan cara-cara bagaimana orang memberikan penjelasan sebab-sebab terjadinya kejadian dan implikasi dari penjelasan-penjelasan tersebut. dengan demikian, dapat dikatakan bahwa persepsi diri seorang auditor juga memainkan peranan penting dalam membuat judgment seorang auditor audit pada umumnya pemeriksaan (audit) merupakan rangkaian kegiatan pemeriksaan yang dilakukan seseorang atau kelompok yang independen dan bertujuan untuk mengevaluasi atau mengukur lembaga/perusahaan dalam melaksanakan tugas atau pekerjaan dengan kriteria yang telah ditentukan, untuk kemudian mengkomunikasikannya kepada pihak-pihak yang berkepentingan. asobac (a statement of basic auditing concept) dalam prihandono (2012) mendefinisikan auditing sebagai berikut: “auditing adalah suatu proses sistematika untuk menghimpun dan mengevaluasi bukti-bukti audit secara objektif mengenai asersi-asersi tentang berbagai tindakan dan kejadian ekonomi untuk menemukan tingkat kesesuaian dengan kriteria yang telah ditetapkan dan menyampaikan hasil-hasilnya kepada pihak yang berkepentingan”. selain itu, menurut agoes (2012:3), “auditing adalah suatu pemeriksaan yang dilakukan secara kritis dan sistematis, oleh pihak yang independen, terhadap laporan keuangan yang telah disusun oleh manajemen, beserta catatan-catatan pembuktian dan bukti-bukti pendukungnya, dengan tujuan untuk dapat memberikan pendapat mengenai kewajaran laporan keuangan tersebut”. berdasarkan penjelasan diatas, dapat disimpulkan bahwa auditing merupakan serangkaian proses pemeriksaan yang dilakukan secara sistematik oleh seseorang yang independen dan berkompeten, untuk memperoleh bukti yang cukup untuk menyatakan pendapat atas laporan keuangan yang diaudit. audit judgment judgment menurut kamus inggris-indonesia diterjemahkan sebagai pendapat, keputusan, dan pertimbangan. hogart (1992) mengartikan judgment sebagai proses kognitif yang merupakan perilaku pemilihan keputusan. audit judgment merupakan kebijakan auditor dalam memberikan pendapat untuk menentukan hasil auditnya yang mengacu pada pembentukan suatu gagasan, pendapat atau perkiraan tentang suatu objek, peristiwa, status atau jenis peristiwa yang lain (jamillah, 2007). judgment seringkali dibutuhkan oleh auditor dalam melaksanakan audit suatu entitas terutama untuk menentukan hasil dari pelaksanaan audit. tanggung jawab besar seorang auditor yang sedang melaksanakan tugas audit terletak pada kemampuan mereka dalam membuat keputusan yang tepat berdasarkan judgment atas keterangan dan bukti-bukti. seorang auditor akan mempertimbangkan dan juga memilih bukti audit mana yang nantinya akan digunakan, karena proses audit tidak dilakukan pada semua bukti yang ada. auditor akan memilih bukti-bukti yang dicurigai terdapat kesalahan. bukti-bukti inilah yang dijadikan sebagai pertimbangan bagi auditor untuk menyatakan pendapat atas hasil dari pelaksanaan auditnya. oleh karena itu, jika auditor salah melakukan judgment maka hal ini tentunya berpengaruh terhadap laporan hasil auditnya. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 39 skeptisme sikap skeptisme profesional merupakan salah satu sikap yang penting untuk digunakan oleh auditor dalam melakukan proses. dimana sikap ini mencakup pikiran yang selalu mempertanyakan dan melakukan evaluasi secara kritis terhadap bukti audit. bukti audit dikumpulkan dan dinilai selama proses audit. skeptisme profesional auditor merupakan bagian yang tidak dapat dipisahkan dari proses audit. penelitian gusti dan ali (2008) memberikan bukti empiris bahwa skeptisme profesional auditor berpengaruh positif terhadap kualitas audit yang dihasilkan. skeptisme profesional auditor dapat dipengaruhi oleh beberapa faktor. hasil penelitian yang dilakukan oleh prihandono (2012) memberikan hasil bahwa semakin tinggi tingkat skeptisme seorang auditor dalam melakukan audit, maka juga akan berpengaruh terhadap keputusan audit auditor tersebut. berikutnya, penelitian hartan (2016) menyatakan bahwa skeptisme profesional berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan, karena semakin tinggi tingkat skeptisme seorang auditor maka kemungkinan terjadinya kecurangan akan semakin kecil. berdasarkan penelitian terdahulu maka, hipotesis yang diajukan adalah: h1: skeptisme berpengaruh positif terhadap audit judgement. pengalaman auditor pengalaman merupakan suatu proses pembelajaran dan pertambahan potensi bertingkah laku baik dari pendidikan formal maupun non formal atau bisa diartikan sebagai suatu proses yang membawa seseorang pada suatu pola yang membawa seseorang kepada pola tingkah laku yang lebih tinggi. pengalaman biasanya dikaitkan dengan keseringan atau intensitas melakukan sesuatu. pengalaman erat kaitannya dengan keahlian auditor. seseorang yang berpengalaman dapat mengerjakan sesuatu dengan cepat dan benar karena dia sudah sering melakukan hal tersebut. audit judgment yang dibuat oleh auditor yang berpengalaman jauh/bisa lebih baik dibandingkan dengan audit judgment yang dibuat oleh auditor yang tidak/belum berpengalaman. banyaknya pengalaman dalam bidang audit dapat membantu auditor dalam menyelesaikan tugas yang cenderung memiliki pola yang sama (ariyantini dkk, 2014). penelitian januarti dan shabrina (2011) menyatakan pengalaman berpengaruh positif terhadap audit judgment karena semakin banyak penugasan audit yang dialami auditor maka akan semakin baik pula judgment yang akan dibuat. penelitian praditaningrum (2012) menghasilkan hasil penelitian bahwa auditor yang berpengalaman dapat mengambil pertimbangan yang baik dan berkualitas. demikian pula hasil penelitian praditaningrum didukung oleh penelitian lestari (2015). berdasarkan uraian diatas maka, dirumuskan hipotesis sebagai berikut : h2 : pengalaman auditor berpengaruh positif terhadap audit judgment. selfefficacy self-efficacy atau efikasi diri yang merupakan persepsi/keyakinan kemampuan diri sendiri. ketika seseorang memiliki self-efficacy yang tinggi, maka ia akan mampu memotivasi dirinya untuk melakukan pekerjaannya dengan sebaik mungkin, khususnya bagi seorang auditor, kinerja seorang auditor akan sangat berpengaruh terhadap setiap pertimbangan keputusan yang dibuatnya. dengan adanya self-efficacy, maka sebelum membuat audit judgment auditor akan termotivasi untuk mengumpulkan segala bukti yang kuat terlebih dahulu dan ia akan memfokuskan dirinya untuk menganalisa setiap bukti pendukung dalam pekerjaannya sehingga setiap judgment yang dibuat akan lebih tepat (iskandar dan sanusi, 2011) pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 40 menurut penelitian yang dilakukan oleh iskandar dan sanusi (2011) menemukan hasil bahwa, seseorang yang memiliki tingkat self-efficacy yang tinggi akan memberikan hasil yang lebih baik pada audit judgment dibandingkan dengan seseorang yang memiliki tingkat selfefficacy yang rendah pada tugas yang sederhana. penelitian wijayantini (2014) juga memberikan hasil bahwa self efficacy berpengaruh positif terhadap audit judgment, karena semakin tinggi self efficacy yang dimiliki auditor maka akan semakin baik pula judgment yang akan dikeluarkan nantinya oleh auditor. selanjutnya, penelitian lestari (2015) juga membuktikan bahwa semakin tinggi self efficacy yang dimiliki seseorang maka audit judgment yang dihasilkan juga semakin baik. sehingga dirumuskan hipotesis sebagai berikut : h3: self-efficacy berpengaruh positif terhadap audit judgment. metode penelitian populasi dan sampel populasi merupakan keseluruhan kelompok orang, kejadian atau hal minat yang ingin peneliti investigasi (sekaran, 2006). populasi yang digunakan dalam penelitian ini adalah seluruh auditor internal pemerintah yang bekerja pada kantor badan pengawas keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. sampel merupakan subkelompok atau bagian dari populasi (sekaran, 2006). sampel pada penelitian ini adalah para auditor pemerintah yang bekerja di kantor bpkp perwakilan provinsi bengkulu yang berjumlah 60 orang. pada penelitian ini, peneliti mengumpulkan data dari responden melalui kuisioner yang dibagikan kepada responden. metode yang digunakan dalam penentuan sampel penelitian ini adalah purposive sampling secara tidak acak yang informasinya diperoleh dengan menggunakan pertimbangan tertentu (umumnya disesuaikan dengan tujuan atau masalah penelitian) (indriantoro dan supomo, 2002). kriteria sampel penelitian adalah auditor yang langsung ikut terlibat dalam pemeriksaan dilapangan dan auditor yang telah bekerja minimal 2 tahun dalam bidang audit. metode pengumpulan data metode pengumpulan data yang dilakukan dalam penelitian ini adalah data primer berupa kuesioner. kuesioner ialah satu set pertanyaan yang telah dirumuskan untuk mencatat jawaban dari para responden (sekaran, 2006). data penelitian ini dilakukan dengan cara mengantarkan langsung kuesioner ke alamat kantor tempat auditor bekerja yaitu bpkp perwakilan provinsi bengkulu. data primer diperoleh dengan menggunakan daftar pertanyaan yang dibuat secara terstruktur dengan tujuan untuk mengumpulkan informasi dari auditor yang bekerja di bpkp perwakilan provinsi bengkulu sebagai responden dalam penelitian. pertanyaan kuisioner merupakan pertanyaan tertutup dan terdiri dari dua bagian. bagian pertama mengenai deskriptif responden secara demografi dan bagian kedua berupa pertanyaan untuk mendapatkan informasi tentang skeptisme, pengalaman auditor, self-efficacy dan audit judgment. petunjuk pengisian kuesioner dibuat dengan sesederhana dan sejelas mungkin agar mempermudah responden dalam pengisian kuesioner. variabel dependen variabel dependen adalah variabel terikat yang dalam penelitian ini adalah audit judgment. audit judgment dalam penelitian ini merupakan kebijakan auditor untuk menentukan jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 41 hasil auditnya sesuai dengan pertimbangan yang dimiliki. instrumen audit judgment terdiri dari lima item pertanyaan yang mana masing-masing pertanyaan diukur dengan menggunakan skala likert lima poin yaitu 1 = sangat tidak setuju, 2 = tidak setuju, 3 = netral, 4 = setuju, dan 5 = sangat setuju. variabel independen skeptisme (sk) skeptisme profesional auditor merupakan sikap (attitude) auditor dalam melakukan penugasan audit dimana sikap ini mencakup pikiran yang selalu mempertanyakan dan melakukan evaluasi secara kritis terhadap bukti audit. instrumen skeptisme terdiri dari delapan item pertanyaan yang mana masing-masing pertanyaan diukur dengan menggunakan skala likert lima poin yaitu 1 = sangat tidak setuju, 2 = tidak setuju, 3 = netral, 4 = setuju, dan 5 = sangat setuju. pengalaman auditor (pa) pengalaman merupakan suatu proses pembelajaran dan pertambahan potensi bertingkah laku baik dari pendidikan formal maupun non formal atau bisa diartikan sebagai suatu proses yang membawa seseorang pada suatu pola tingkah laku yang lebih tinggi. instrumen pengalaman auditor terdiri dari enam item pertanyaan yang mana masing-masing pertanyaan diukur dengan menggunakan skala likert lima poin yaitu 1 = sangat tidak setuju, 2 = tidak setuju, 3 = netral, 4 = setuju, dan 5 = sangat setuju. self-efficacy (se) bandura (2006) menyatakan bahwa self efficacy adalah kepercayaan seseorang bahwa dia dapat menjalankan sebuah tugas pada sebuah tingkat tertentu, yang mempengaruhi aktivitas pribadi termasuk dalam kegiatan pengambilan keputusan yaitu audit judgment seorang auditor. instrumen self-efficacy terdiri dari tujuh item pertanyaan yang mana masing-masing pertanyaan diukur dengan menggunakan skala likert lima poin yaitu 1 = sangat tidak setuju, 2 = tidak setuju, 3 = netral, 4 = setuju, dan 5 = sangat setuju. metode analisis data analisis data dilakukan dengan bantuan program computer yaitu spss (statistical package for social science) versi 17.0. uji statistik deskriptif statistik deskriptif ini digunakan untuk memberikan informasi mengenai karakteristik masing-masing variabel yang ada dalam penelitian dan daftar demografi para responden. menurut ghozali (2013) statistik deskriptif memberikan gambaran atau deskripsi suatu data yang dilihat dari nilai rata-rata (mean), standar deviasi, varian, maksimum, minimum. uji validitas uji validitas digunakan untuk mengukur sah atau valid tidaknya suatu kuisioner. pengujian ini menggunakan metode confirmatory factor analysis (cfa) untuk mengukur tingkat interkorelasi antar variabel dan dapat tidaknya dilakukan analisis faktor adalah kaiser-meyerolkin measure of sampling adequecy (kmo msa). pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 42 uji reliabilitas menurut ghozali (2013) reliabilitas sebenarnya adalah alat untuk mengukur suatu kuesioner yang merupakan indikator dari variabel atau konstruk. reliabilitas diukur dengan uji statistik cronbach alpha. suatu konstruk atau variabel dikatakan reliabel jika nilai cronbach alpha > 0,7. uji asumsi klasik penelitian ini menggunakan regresi berganda untuk menguji hipotesis. oleh karena itu, diperlukan uji asumsi klasik. uji asumsi klasik terdiri dari : uji normalitas, uji multikolinearitas, uji heteroskedasitisitas yang dilakukan dengan bantuan software spss. hasil dan pembahasan tingkat pengembalian kuesioner penelitian ini dilaksanakan pada kantor bpkp perwakilan provinsi bengkulu. data penelitian ini dikumpulkan dengan menyebarkan kuesioner kepada auditor kantor badan pengawas keuangan dan pembangunan (bpkp) yang menjadi responden penelitian ini. penelitian ini dilakukan sejak tanggal 6 februari 2017 sampai dengan 28 februari 2017. jumlah kusioner yang disebarkan sebanyak 60 kuesioner. kuesioner didistribusikan kesemua jajaran fungsional auditor yang bekerja di kantor bpkp perwakilan provinsi bengkulu. secara lebih rinci jumlah kuesioner yang tingkat pengembalian kuesioner dapat dilihat pada tabel 1 tabel 1 tingkat pengembalian kuesioner keterangan jumlah persentase (%) kuesioner yang didistribusikan 60 100% kuesioner yang kembali 60 100% kuesioner yang gugur 8 13,3% kuesioner yang bisa diolah 52 86,7% sumber : data primer yang diolah, 2017 dari tabel 1 diatas dapat dilihat bahwa 60 kuesioner yang disebarkan kepada responden dan semuanya kembali, namun ada 8 yang tidak diisi dengan lengkap, sehingga kuisioner yang bisa diolah sebanyak 52 kuesioner atau sebesar 86,7%. profil responden berdasarkan 52 kuesioner yang dapat diolah, diperoleh informasi mengenai demografi responden sebagai acuan dalam melihat karakteristik responden yang menjadi sampel penelitian. secara lebih rinci demografi responden dapat dilihat pada tabel 2 berikut : tabel 2 profil responden profil responden jlh % jenis kelamin: 1. pria 34 65,4% jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 43 2. wanita 18 34,6% jumlah 52 100% usia responden: 1. ≤ 25 5 9,6% 2. 26–35 27 51,9% 3. 36-45 14 26,9% 4. > 45 6 11,5% jumlah 52 100% pendidikan terakhir: 1. d3 6 11,5% 2. s1 44 84,6% 3. s2 2 3,8% jumlah 52 100% pengalaman kerja: 1. 2-4tahun 11 21,1% 2. >4 -6 tahun 17 32,7% 3. > 6 tahun 24 46,2% jumlah 52 100% jabatan auditor: 1. auditor pelaksana 4 7,7% 2. auditor pelaksana lanjutan 5 9,6% 3. auditor penyelia 7 13,5% 4. auditor pertama 19 36,5% 5. auditor muda 9 17,3% 6. auditor madya 6 11,5% 7. auditor utama 2 3,8% jumlah 52 100% dari 52 kuesioner yang diolah, gambaran umum mengenai responden yang terinci dapat dilihat pada tabel 4.2. dilihat dari jenis kelamin para responden laki-laki berjumlah 34 orang dan wanita berjumlah 18 orang , artinya bahwa jumlah responden pria mendominasi yaitu sebesar 65,4% dibanding jumlah responden wanita yaitu sebesar 34,6%. berdasarkan kelompok usia responden didominasi oleh responden yang berusia 26-35 tahun yakni sebanyak 27 orang atau sebesar 51,9%. selanjutnya responden yang berusia 36-45 tahun adalah sebayak 14 orang atau sebesar 26,9% dan >45 tahun sebanyak 6 orang atau sebesar 11,5%. berdasarkan tingkat pendidikan yang ditempuh, sebagian besar responden memiliki tingkat pendidikan s1 dengan persentase 84,6% ( sebanyak 44 orang), sedangkan d3 dengan persentase 11,5% (6 orang) dan s2 dengan persentase 3,8 % (2 orang). apabila dilihat dari pengalaman bekerja, responden yang mendominasi adalah responden yang bekerja >6 tahun sebanyak 24 orang atau sebesar 46,2%, kemudian diikuti oleh responden yang bekerja >4-6 tahun sebanyak 17 orang atau sebesar 32,7% dan yang bekerja selama 2-4 tahun adalah sebanyak 11 orang atau sebesar 21,1%. pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 44 dilihat berdasarkan jabatannya, yang menjabat sebagai auditor pelaksana sebanyak 4 orang (7,7%), yang menjabat sebagai auditor pelaksana lanjutan sebanyak 5 orang (9,6%), yang menjawab sebagai auditor penyelia sebanyak 7 orang (13,5%), yang menjabat sebagai auditor pertama sebanyak 19 orang (36,5%), yang menjabat sebagai auditor muda sebanyak 9 orang (17,3%), yang menjabat sebagai auditor madya 6 orang (11,5%), dan yang menjabat sebagai auditor utama adalah sebanyak 2 orang (3,8%%). statistik deskriptif semua kuesioner yang sudah terkumpul ditabulasi untuk tujuan analisis data. hasil tabulasi diolah dengan menggunakan program spss 17 yang menghasilkan statistik deskriptif variabel penelitian seperti yang tampak pada tabel 3. tabel 3 statistik deskriptif variabel n kisaran teoritis kisaran aktual rata-rata teoritis rata-rata aktual standar deviasi skeptisme 52 8-40 30-40 24 34,40 2,584 pengalaman auditor 52 6-30 22-30 18 25,88 2,184 self efficacy 52 7-35 22-35 21 29,23 3,104 audit judgment 52 5-25 19-25 15 22,06 1,798 sumber: data diolah 2017 berdasarkan statistik deskriptif yang telah dijabarkan dalam tabel 4.3.variabel skeptisme memiliki nilai rata-rata teoritis sebesar 24, sedangkan untuk nilai rata-rata aktualnya sebesar 34,40. nilai rata-rata kisaran aktual yang lebih besar dari teoritis mengindikasikan bahwa ratarata jawaban responden terhadap variabel skeptisme menyatakan bahwa sifat skeptisme pada auditor bpkp sudah baik. standar deviasi sebesar 2,584 yang lebih kecil dibandingkan dengan nilai rata-rata menunjukkan bahwa jawaban responden tidak ada variasi data pada variabel skeptisme. variabel pengalaman auditor memiliki nilai rata-rata teoritis sebesar 18, sedangkan untuk nilai rata-rata aktualnya sebesar 25,88. nilai rata-rata kisaran aktual yang lebih besar dari teoritis mengindikasikan bahwa rata-rata jawaban responden terhadap variabel pengalaman auditor sangat baik. standar deviasi sebesar 2,184 yang lebih kecil dibandingkan dengan nilai rata-rata menunjukkan bahwa jawaban responden tidak ada variasi data pada variabel pengalaman auditor. variabel self efficacy memiliki nilai rata-rata teoritis sebesar 21, sedangkan untuk nilai rata-rata aktualnya sebesar 29,23. nilai rata-rata kisaran aktual yang lebih besar dari teoritis mengindikasikan bahwa rata-rata jawaban responden terhadap variabel self efficacy menyatakan bahwa self efficacy pada auditor bpkp yang tinggi. standar deviasi sebesar 3,104 yang lebih kecil dibandingkan dengan nilai rata-rata menunjukkan bahwa jawaban responden tidak ada variasi data pada variabel self efficacy. variabel audit judgment memiliki nilai rata-rata teoritis sebesar 15, sedangkan untuk nilai rata-rata aktualnya sebesar 22,06. nilai rata-rata kisaran aktual yang lebih besar dari teoritis mengindikasikan bahwa rata-rata jawaban responden terhadap variabel audit judgment menyatakan bahwa audit judgment yang dibuat oleh auditor bpkp sudah baik. standar deviasi jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 45 sebesar 1,730 yang lebih kecil dibandingkan dengan nilai rata-rata menunjukkan bahwa jawaban responden tidak ada variasi data pada variabel audit judgment. hasil uji validitas pengujian ini menggunakan metode (confirmatory factor analysis) cfa dimana nilai kmo (kaiser-meyer-olkin) dari analisis menunjukkan nilai > 0,05 dan nilai msa (measure of sampling adequacy) > 0,50, maka indikator pertanyaan atau data dikatakan valid. hasil pengujian validitas dapat dilihat pada tabel dibawah ini: tabel4 hasil uji validitas data variabel penelitian item nilai kmo nilai msa ket skeptisme sk1 0,745 0,641 valid sk2 0,803 valid sk3 0,722 valid sk4 0,765 valid sk5 0,798 valid sk6 0,798 valid sk7 0,703 valid sk8 0,576 valid pengalaman auditor pa1 0,752 0,786 valid pa2 0,730 valid pa3 0,783 valid pa4 0,757 valid pa5 0,824 valid pa6 0,604 valid self efficacy se1 0,871 0,740 valid se2 0,832 valid se3 0,829 valid se4 0,785 valid se5 0,762 valid se6 0,696 valid se7 0,616 valid audit judgment aj1 0,781 0,805 valid aj2 0,791 valid aj3 0,756 valid aj4 0,782 valid aj5 0,776 valid sumber: data diolah 2017 pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 46 dari tabel diatas dapat disimpulkan bahwa pertanyaan-pertanyaan dari variabel-variabel memiliki nilai kmo dan msa > 0,5. artinya semua pertanyaan-pertanyaan yang digunakan untuk mengukur variabel-variabel tersebut dapat dikatakan sudah valid. hasil uji reliabilitas uji reliabilitas data diukur dengan uji statistik cronbach alpha dimana suatu konstruk atau variabel dikatakan reliabel jika nilai cronbach alpha > 0,7. hasil pengujian reliabilitas data dapat dilihat pada tabel berikut ini: tabel 5 hasil uji reliabilitas variabel cronbach’s alpha ket skeptisme 0,718 reliabel pengalaman auditor 0,722 reliabel self efficacy 0,858 reliabel audit judgment 0,741 reliabel sumber: data diolah 2017 dari tabel diatas dapat disimpulkan bahwa pertanyaan-pertanyaan dari variabel-variabel nilai cronbach’s alpha > 0,7. artinya semua pertanyaan-pertanyaan yang digunakan untuk mengukur variabel-variabel tersebut adalah reliabel. uji normalitas uji normalitas digunakan untuk menguji apakah dalam sebuah model regresi, variabel dependen dan variabel independen atau keduanya mempunyai distribusi normal atau tidak. model regresi yang baik adalah distribusi data normal atau mendekati normal. uji normalitas data dalam penelitian ini menggunakan uji kolmogorov-smirnov (uji k-s) dengan ringkasan hasil analisis sebagaimana disajikan pada tabel 6. tabel 6 hasil uji normalitas variabel kolmogorovsmirnov z asymp. sign (tailed) keterangan unstandardized residual 0,784 0,570 normal sumber : data primer diolah, 2017 tabel 6 menunjukkan nilai ks sebesar 0,784, jika nilai signifikan dari pengujian one sample kolmologorov-smirnov test >0.05 maka data mempunyai distribusi normal. nilai ks yang didapatkan 0,784 yang berarti lebih besar dari 0,05, jadi dapat disimpulkan bahwa model regresi ini telah memenuhi asumsi normalitas. hasil uji multikolonieritas uji multikoleniaritas bertujuan untuk menguji apakah dalam model regresi ditemukan adanya korelasi antara variabel bebas (independen). model regresi yang baik seharusnya tidak terjadi korelasi diantara variabel independen. hal tersebut dapat dilihat apabila nilai tolerance jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 47 lebih besar dari 10% atau vif kurang dari 10, apabila syarat tersebut terpenuhi maka dikatakan bahwa dalam model regresi tidak ada multikoleniaritas. hasil uji multikolinearitas dapat dilihat pada tabel 7. tabel 7 hasil uji multikolinearitas variabel independen colinearity statistic ket ket tolerance vif skeptisme 0,774 1,292 tidak ada multikolinearitas pengalaman auditor 0,736 1,370 tidak ada multikolinearitas self efficacy 0,935 1,070 tidak ada multikolinearitas sumber : data primer diolah, 2017 berdasarkan tabel 7 di atas terlihat bahwa nilai tolerance variabel independen skeptisme, pengalaman auditor, dan self efficacy mempunyai tolerance lebih dari 0,10 yang berarti bahwa tidak ada korelasi antar vaiabel independen. sementara hasil perhitungan vif (variance inflation factor) juga menunjukkan hal yang sama, tidak ada satupun variabel independen yang memiliki vif kurang dari 10. dengan demikian dapat disimpulkan tidak terjadi multikolinearitas antar variabel bebas. hasil uji heteroskedastisitas pengujian heteroskedastisitas dilakukan untuk menguji apakah dalam sebuah model regresi terjadi ketidaksamaan varians residual dari satu pengamatan ke pengamatan yang lain. jika varians dari residual suatu pengamatan ke pengamatan yang lain tetap, maka disebut homoskedastisitas. pengujian ini dilakukan dengan uji glejser. jika signifikansi t dari hasil meregresi nilai absolute residual terhadap variabel bebas lebih dari 0,05 maka model regresi tidak mengandung heteroskedastisitas. tabel 8 hasil uji glejser variabel sign. keterangan skeptisme 0,504 tidak mengandung heteroskedastisitas pengalaman auditor 0,955 tidak mengandung heteroskedastisitas self efficacy 0,407 tidak mengandung heteroskedastisitas sumber : data primer diolah, 2017 berdasarkan tabel 8 menunjukkan bahwa nilai signifikansi masing-masing variabel bebas lebih dari 0,05 (5%), hal ini berarti tidak terjadi heteroskedastisitas pada model persamaan regresi, sehingga model regresi layak digunakan untuk memprediksi audit judgment berdasarkan variabel yang mempengaruhinya, yaitu skeptisme, pengalaman auditor, dan self-efficacy. hasil pengujian hipotesis setelah hasil uji asumsi klasik dilakukan dan hasilnya secara keseluruhan menunjukkan model regresi memenuhi asumsi klasik, maka tahap berikutnya adalah melakukan evaluasi dan interprestasi model regresi berganda. model regresi berganda penelitian ini adalah untuk menguji skeptisme, pengalaman auditor dan self efficacy (variabel independen) berpengaruh terhadap pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 48 audit judgment (variabel dependen). hasil olahan data yang diolah menggunakan program spss 17 dapat dilihat pada tabel 9 tabel 9 hasil uji regresi linear berganda variabel koef regresi t hitung sign skeptisme 0,278 2,128 0,039 pengalaman auditor 0,276 2,049 0,046 self efficacy 0,291 2,442 0,018 r square 0,365 adjusted r square 0,325 f 9,197 sign 0,000 sumber : data primer diolah, 2017 hasil uji regresi model (uji f) uji f digunakan untuk menguji kelayakan model yang digunakan dalam persamaan regresi berganda (goodness of fit model). berdasarkan hasil regresi pada tabel 4.9 dapat dilihat bahwa nilai statistik f dalam model adalah sebesar 9,197 dengan nilai signifikansi 0,000. nilai probabilitas 0,000 lebih kecil dari 0,05 menunjukkan bahwa model yang digunakan dalam penelitian layak untuk digunakan. hasil uji determinasi uji koefisien determinasi dilakukan untuk mengukur kemampuan variabel independen, yaitu skeptisme, pengalaman auditor, dan self-efficacy dalam menjelaskan variabel dependen yaitu audit judgment. berdasarkan tabel 4.9 juga dapat dilihat nilai adjusted r square model pertama sebesar 0,325 yang menunjukkan bahwa 32,5 % variabel audit judgment dapat dijelaskan oleh variabel skeptisme, pengalaman auditor dan self efficacy sedangkan sisanya dijelaskan oleh variabel lain yang tidak terdapat dalam persamaan ini. hasil pengujian hipotesi 1 dari tabel 9 diketahui bahwa nilai t-hitung variabel skeptisme sebesar 2,128 dengan probabilitas (sigifikansi) sebesar 0,039 < 0,05. hasil tersebut meyimpulkan bahwa skeptisme berpengaruh positif terhadap audit judgment. dengan demikian disimpulkan bahwa hipotesis pertama (h1) diterima. hasil pengujian hipotesis 2 dari tabel 9 diketahui bahwa nilai t-hitung variabel pengalaman auditor sebesar 2,049 dengan probabilitas (sigifikansi) sebesar 0.046 < 0,05. hasil tersebut meyimpulkan bahwa pengalaman auditor berpengaruh positif terhadap audit judgment. dengan demikian disimpulkan bahwa hipotesis kedua (h2) diterima. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 49 hasil pengujian hipotesis 3 dari tabel 9 diketahui bahwa nilai t-hitung variabel self efficacy sebesar 2,442 dengan probabilitas (sigifikansi) sebesar 0.018 < 0,05. hasil tersebut meyimpulkan bahwa self efficacy berpengaruh positif terhadap audit judgment. dengan demikian disimpulkan bahwa hipotesis ketiga (h3) diterima. hasil dan pembahasan hasil penelitian hipotesis pertama (h1) diterima, artinya skeptisme berpengaruh positif terhadap audit judgment. hal ini menunjukkan bahwa semakin skeptisme seorang auditor dalam melaksanakan penugasan audit maka akan semakin baik pula audit judgment yang dihasilkan. hasil penelitian yang membuktikan skeptisme berpengaruh terhadap audit judgment mendukung beberapa penelitian terdahulu yang dilakukan oleh gusti dan ali (2008) dan juga yang dilakukan oleh prihandono (2012) yang memberikan hasil bahwa semakin tinggi tingkat skeptisme seseorang maka akan semakin meningkatkan audit judgment dan meningkatkan kualitas audit dan penelitian hartan (2016) yang menyatakan semakin tinggai tingkat skeptisme akan meningkatkan kemampuan auditor mendeteksi kecurangan, karena semakin tinggi tingkat skeptisme seorang auditor maka kemungkinan terjadinya kecurangan akan semakin kecil. hasil penelitian hipotesis kedua (h2) diterima, artinya pengalaman auditor berpengaruh positif terhadap audit judgment. hal ini menunjukkan bahwa semakin banyak pengalaman seorang auditor dalam melaksanakan tugas audit maka akan semakin baik pula audit judgment yang dihasilkan. hasil penelitian ini berhasil mendukung beberapa penelitian terdahulu yang menyatakan bahwa pengalaman auditor berpengaruh positif terhadap audit judgment yang pernah dilakukan oleh januarti dan shabrina (2011) menyatakan semakin banyak penugasan audit yang dilakukan auditor maka akan semakin baik pula judgment yang akan dibuat. penelitian praditaningrum (2012) menghasilkan hasil penelitian bahwa auditor yang berpengalaman dapat mengambil pertimbangan yang baik dan berkualitas. demikian pula hasil penelitian ini mendukung penelitian lestari (2015) yang berkesimpulan bahwa auditor yang berpengalaman dan ahli dapat mengambil audit judgment yang relatif lebih baik dan berkualitas. hasil penelitian hipotesis ketiga (h3) diterima, artinya self efficacy berpengaruh positif terhadap audit judgment. hal ini menunjukkan bahwa semakin tinggi self efficacy auditor dalam melaksanakan tugas audit maka akan meningkatkan audit judgment yang dihasilkan. adanya self efficacy atau keyakinan diri yang tinggi dikarenakan banyaknya pengalaman yang telah dilalui auditor dalam mengaudit, sehingga apapun tugas yang diberikan maka ia dapat menyelesaikan pekerjaannya dengan sebaik mungkin. hasil penelitian ini mendukung beberapa penelitian terdahulu yang dilakukan oleh iskandar dan sanusi (2011) yang menyatakan bahwa self efficacy berpengaruh positif terhadap audit judgment dan sejalan dengan penelitian wijayantini (2014) juga memberikan hasil bahwa self efficacy berpengaruh positif terhadap audit judgment, karena semakin tinggi self efficacy yang dimiliki auditor maka akan semakin baik pula judgment yang akan dikeluarkan nantinya oleh auditor. selanjutnya, penelitian lestari (2015) juga membuktikan bahwa semakin tinggi self efficacy yang dimiliki seseorang maka audit judgment yang dihasilkan juga semakin baik. pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 50 penutup simpulan berdasarkan hasil penelitian dapat diambil kesimpulan sebagai berikut: 1. skeptisme terbukti berpengaruh positif terhadap audit judgment. hal ini berarti sikap skeptisme seorang auditor terbukti dapat meningkatkan kualitas dari audit judgment yang diambil seorang auditor. 2. pengalaman auditor terbukti berpengaruh positif terhadap audit judgment. hal ini berarti pengalaman auditor terbukti dapat meningkatkan kualitas dari audit judgment yang dihasilkan seorang auditor. 3. self efficacy terbukti berpengaruh positif terhadap audit judgment. hal ini berarti self efficacy terbukti dapat meningkatkan audit judgment auditor seorang auditor. berdasarkan pembahasan dan kesimpulan diatas, maka peneliti menyarankan bahwa: 1. penelitian selanjutnya hendaknya tidak hanya menggunakan kuesioner dalam mengumpulkan data, tetapi disertai dengan wawancara secara langsung terhadap responden. 2. penelitian ini masih terbatas pada skeptisme, pengalaman auditor dan self efficacy. untuk penelitian selanjutnya dapat menambahkan variabel-variabel lain yang dapat mempengaruhi audit judgment seperti independensi, kompleksitas tugas, dan keahlian.dll. 3. peneliti selanjutnya hendaknya dapat memperluas objek penelitian dengan melibatkan auditor pemerintah lainnya seperti auditor inspektorat dan auditor dari sektor privat (swasta) sehingga dapat dijadikan generalisasi secara keseluruhan. daftar pustaka abdul halim. (2003). auditing 1 dasar-dasar audit laporan keuangan. edisi 2.unit penerbit dan percetakan amp ykpn. arifuddin, faridah, yusi, w. 2002. hubungan antara judgment audit dengan risiko dan materialitas. jurnal bisnis dan akuntansi stie trisakti. hal 102 – 117. ariyantini, kadek evi. sujana, edi. darmawan nyoman ari surya. 2014. pengaruh pengalaman auditor, tekanan ketaatan dan kompleksitas tugas terhadap audit judgment (studi empiris pada bpkp perwakilan provinsi bali. e-journal s1 ak universitas pendidikan ganesha.volume 2 no 1.hal 1-10 apsah, siti. 2012. pengaruh kompleksitas tugas, job stress, dan self efficacy terhadap kinerja auditor dalam pembuatan audit judgment. skripsi fakultas ekonomi universitas islam negeri syarif hidayatullah jakarta. bandura, albert. 2006. self efficacy the exercise of control. new york. w. h. freeman and company. beck, r. c. 1990. motivation. englewood cliffs, n j. : prentice hall. boynton, william c., johnson, raymond n., kell, walter g. 2001. modern auditing. edisi ketujuh. jilid i. penerbit erlangga, jakarta. ananing, dwi. 2006. pengaruh pengalaman terhadap peningkatan keahlian auditor dalam bidang auditing. skripsi universitas islam indonesia. yogyakarta. fullerton, rosemary., and durtschi, cindy. 2003. the effect of professional skepticism on the fraud detection skills of internal auditors. working paper series. march 5, 2012. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 35-52 51 ghozali, imam. 2012. aplikasi analisis multivariate dengan program ibm spss 17”. semarang: undip. gusti, maghfirrah dan syahril, ali. 2008. hubungan skeptisisme profesional dan situasi etika, pengalaman serta keahlian audi dengan ketepatan pemberian opini auditor oleh akuntan publik. simposium nasional akuntansi xi, universitas andalas. padang. halim, abdul. 2008. auditing (dasar-dasar audit laporan keuangan). edisi keempat. jilid 1. sekolah tinggi ilmu manajemen ykpn, yogyakarta. herusetya, antonius. 2007. kewajiban hukum bagi akuntan publik: resiko profesional yang semakin meningkat. jurnal akuntansi dan keuangan. vol.1, no.1. hal 1-17. hogarth. r. m., dan h.j einhorn., 1992., order effects in belief updating: the beliefadjustment mode., cognitive psychology 24: 1 – 55. idris, seni fitriani. 2012. pengaruh tekanan ketaatan, kompleksitas tugas, pengetahuan dan persepsi etis terhadap audit judgment. skripsi universitas diponegoro. semarang. indriantoro, supomo. 2002, metodologi penelitian bisnis untuk akuntansi dan manajemen, edisi pertama, bpfe, yogyakarta. iskandar, takiah dan sanusi, mohd,. 2011. assesing the effecys of self-efficacy and task complexity on internal control audit judgment. asian academy of management journal of accounting and finance, aamjaf.vol.7. hal 18-24. jamilah, siti, zaenal fanani, dan grahita chandrarin. 2007. pengaruh gender, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. simposium nasional akuntansi x unhas makassar. januarti, indira dan k. sabrina rr. 2011. pengaruh pengalaman, keahlian, situasi audit, etika dan gender terhadap ketepatan pemberian opini auditor melalui skeptisme profesional auditor. journal sistem informatika, etika dan auditing. hal 1-12 jamilah, siti, zaenal fanani dan grahita chandrarin, 2007. pengaruh gender, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. simposium nasional akuntansi x. universitas hasanudin. makasar. 26-28 juli kamus besar bahasa indonesia. arti kata skeptisme. http://kbbi.web.id/. kamus besar bahasa indonesia. arti kata pengalaman. http://kbbi.web.id/. kelly, harold h.1973. the processes of causal attribution. american psycologist. february 1973 pp.107-128. kompas.com. diterbitkan 14 november 2013” korupsi tawas, mantan direktur pdam bengkulu divonis 4 tahun”. 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[diakses 5 februari 2017 lestari, rika ayu.2015. pengaruh skeptisme, pengalaman audit dan self-efficacy terhadap audit judgment. jakarta. skripsi fe universitas syarif hidayatullah. jakarta mcclelland, d. c. 1987. human motivation. new york: the press syndicate of the university of chambridge. mulyadi. 2002. auditing. edisi 6. jakarta: salemba empat. nadhiroh, siti asih. 2010. pengaruh kompleksitas tugas, orientasi tujuan dan self efficacy terhadap kinerja auditor dalam pembuatan keputusan audit judgement. skripsi universitas diponegoro semarang. puspa, enggar diah. 2007. pengaruh persuasi atas preferensi klien dan pengalaman audit terhadap pertimbangan auditor dalam mengevaluasi bukti audit. the 1st accounting conference. hal 1-19. http://kbbi.web.id/ http://poskotanews.com/2013/04/05/ pengaruh skeptisme, pengalaman auditor dan self efficacy terhadap…............... wiwien maryani dan fitrawati ilyas 52 praditaningrum, anugrah suci 2012. analisis faktor-faktor yang berpengaruh terhadap audit judgement. skripsi fakultas ekonomi dan bisnis universitas diponegoro. prihandono a, utama. 2012. hubungan skeptisme professional auditor, situasi audit, independensi, etika, keahlian dan pengalaman dengan keputusan pemberian opini audit oleh auditor. fakultas ekonomi dan bisnis universitas diponegoro, semarang. rai, i gusti agung. 2008. audit kinerja pada sektor public. jakarta. salemba empat. radar karawang. diterbitkan 15 maret 2013. “bekas direktur pdam jadi tersangka korupsi”.(http://www.radar-karawang.com/2013/03/bekas-direktur-pdam-jaditersangka.html). [diakses 5 februari 2017 rizkiyana, dellia eka. 2013. pengaruh pengalaman audit dan preferensi klien terhadap audit judgement dengan kredibilitas klien sebagai variabel moderating. skripsi universitas islam negeri syarif hidayatullah jakarta. rusyanti, rina. 2010. pengaruh sikap skeptisme auditor, profesionalisme auditor, dan tekanan anggaran waktu terhadap kualitas audit. skripsi tidak dipublikasikan. universitas islam syarif hidayatullah, jakarta. sabaruddinsah. 2007. pengaruh gender, pengalaman auditor, dan kompleksitas tugas terhadap audit judgment. universitas islam paradigma. bekasi. sekaran, uma. 2006. metodologi penelitian untuk bisnis buku 1 dan 2 edisi pertama. jakarta: salemba empat. siegel g, marconi, ramanauskas h, 1989. behavioral accounting. cincinanti ohio: southwestern publishing co. susetyo, budi. 2009. pengaruh pengalaman audit terhadap pertimbangan auditor dengan kredibilitas klien sebagai variabel moderating. tesis universitas diponegoro. semarang. soekrisno, agoes. 2012. auditing petunjuk praktis pemeriksaan akuntan oleh akuntan publik. edisi 4. buku 1. salemba empat, jakarta. tuanakota, theodorus m. 2013. audit berbasis isa (international standards on auditing). salemba empat, jakarta. walgito, bimo. 2002. pengantar psikologi umum. yogyakarta: andi offset. wijayantini, kadek ayu. 2014. pengaruh tekanan ketaatan kompleksitas tugas dan self efficacy terhadap audit judgment. fakultas ekonomi universitas pendidikan ganesha. yustrianthe, rahmawati hanny. 2012. beberapa faktor yang mempengaruhi audit judgment auditor pemerintah, jurnal dinamika akuntansi . vol. 4, no. 2, hal: 72-82. http://www.radar-karawang.com/2013/03/bekas-direktur-pdam-jadi-tersangka.html http://www.radar-karawang.com/2013/03/bekas-direktur-pdam-jadi-tersangka.html jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 53 the influence of family’s environment, motivation and perception of university student about the profession of public accountant against the intention to be public accountant to accounting student in bengkulu city pandu chaniago 1), fitrawati ilyas 2) fakultas ekonomi dan bisnis universitas bengkulu panducahchigo@gmail.com 1 ), fitrawatiilyas@gmail.com 2 ) abstract the aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. in this research use theory of planned behavior. the used data was primary data obtained by spreading questionnaires to accounting students of vii semester of economics faculty city of bengkulu. the total of sample used in this study was 76 respondents. the method of analyzing the data applied was multiple linear regressions. from hypothesis testing it was gotten the result that: (1) family’s environment has a significant influence against the intention to be public accountant to accounting student; (2) motivation has a significant influence against the intention to be public accountant to accounting student; and (3) student perception about the profession of public accountant has a significant influence toward the intention to be public accountant to the accounting student. key words: family’s environment, motivation, perception, intention and public accountant pendahuluan pada era persaingan bebas saat ini (globalisasi), situasi khususnya dunia kerja dan masyarakat yang terlibat didalamnya telah menjadi sangat kompleks untuk peningkatan berbagai disiplin ilmu termasuk bidang akuntansi. secara umum mahasiswa s1 akuntansi setelah menyelesaikan jenjang studinya memiliki beberapa pilihan alternatif dalam memilih karir selanjutnya. pertama, setelah mereka selesai menjalankan s1 akuntansi, seorang sarjana akuntansi bisa memilih untuk bekerja. kedua, melanjutkan pendidikan ke jenjang yang lebih tinggi yaitu s2. ketiga, melanjutkan pendidikan profesi untuk menjadi seorang akuntan. lulusan sarjana akuntansi yang lebih berkualitas menuntut mahasiswa memiliki kemampuan (skill) dan pengetahuan (knowledge) yang lebih dalam dunia kerja. kemampuan dan pengetahuan yang dibutuhkan sarjana akuntansi juga bergantung pada profesi dan karir yang diberikan. karir dalam bidang akuntansi sangat luas antara lain akuntan publik, akuntan perusahaan, akuntan pendidik dan akuntan pemerintah (setiawan 2012). dalam pemilihan karir, mahasiswa akuntansi memiliki banyak pertimbangan untuk memilih yang mana yang akan dijalankannya, salah satunya karir untuk menjadi akuntan publik. profesi akuntan publik diperlukan bagi sarjana akuntansi, karena profesi akuntan publik dapat memberikan kontribusi untuk menjadi seorang akuntan yang profesional. beberapa faktor yang dapat mendorong atau memberikan pengaruh untuk menambah niat mahasiswa akuntansi menjadi akuntan publik adalah pengaruh dari lingkungan keluarga, karena lingkungan keluarga merupakan bagian yang berperan penting dalam memberikan pengaruh mailto:panducahchigo@gmail.com1 mailto:fitrawatiilyas@gmail.com the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 54 mahasiswa akuntansi dalam pembentukan karir. motivasi, karena dengan dorongan yang kuat dari diri sendiri akan mampu meningkatkan dan mengembangkan potensi yang ada dalam diri seseorang dan persepsi, karena dengan persepsi yang baik tentu akan menjadi pengaruh yang besar bagi seseorang untuk menginterpretasikan keinginan mereka, persepsi yang dimaksud dalam penelitian ini adalah persepsi mahasiswa tentang akuntan publik. dari ketiga variabel diatas, ternyata sangat besar dalam menumbuhkan niat mahasiswa akuntansi untuk menjalankan profesi akuntansi. seperti dalam theory of reasoned action (tra), faktor sentral dalam theory of planned behavior (tpb) adalah niat seseorang untuk menampilkan suatu perilaku. niat didefinisikan sebagai suatu faktor motivasional yang mempengaruhi perilaku. niat mengindikasikan seberapa keras seseorang akan mencoba untuk berperilaku, atau seberapa banyak usaha yang diupayakan oleh seseorang, agar dapat menampilkan suatu perilaku. semakin kuat niat untuk berperilaku, maka semakin besar kemungkinan seseorang untuk menampilkan perilaku (ajzen, 1991). dalam penelitian ini, niat dipengaruhi oleh (1) lingkungan keluarga, (2) motivasi, dan (3) persepsi mahasiswa tentang akuntan publik. fishbein dan ajzen (1980) mendefinisikan sikap (attitudes) sebagai evaluasi individual dari keuntungan atau kerugian dari suatu objek sikap. menurut mereka, sikap merupakan keyakinan seseorang tentang hasil yang akan ditimbulkan dari keterlibatan dalam perilaku tertentu. sikap terhadap perilaku pada penelitian ini mengacu terhadap motivasi untuk melakukan perilaku. menurut sukmadinata (2003:61) motivasi adalah kekuatan yang menjadi pendorong kegiatan individu tersebut. kekuatan tersebut menunjukkan suatu kondisi dalam diri individu yang menggerakkan individu tersebut melakukan kegiatan pencapaian sesuatu tujuan. sikap terhadap perilaku dibentuk dari kumpulan keyakinan individu atas perilaku yaitu hal-hal yang diyakini oleh individu mengenai sebuah perilaku dari segi positif dan negatif. dengan keyakinan bahwa berprofesi sebagai akuntan publik akan memberikan hasil yang positif dan membawa keuntungan, maka hal ini akhirnya membuat mahasiswa akuntansi bermotivasi untuk memilih profesi akuntan publik dan dari sini akan menimbulkan niat untuk berprofesi sebagai akuntan publik. dalam hal ini dorongan dalam diri mahasiswa akuntansi tersebut sangat dibutuhkan untuk membentuk sarjana akuntansi yang siap menempuh pendidikan profesi akuntan publik, sehingga mereka menjadi sarjana yang berkualitas dan siap pakai di dunia kerja. dalam theory of planned behavior (tpb), norma subjektif diartikan tentang sejauh mana seseorang memiliki motivasi untuk mengikuti pandangan orang terhadap perilaku yang akan dilakukannya. di dalam hal ini tpb memperhatikan lingkungan keluarga sebagai elemen sosial dari perilaku individu melalui norma subjektif. lingkungan keluarga merupakan lingkungan pendidikan yang pertama, karena dalam keluarga inilah anak pertamatama mendapat didikan dan bimbingan, juga dikatakan lingkungan yang utama karena sebagian besar dari kehidupan anak adalah di dalam keluarga. lingkungan keluarga adalah media yang sangat besar dan utama yang secara langsung ataupun tidak langsung berpengaruh terhadap perilaku perkembangan seseorang, karena dengan lingkungan keluarga yang baik akan mampu untuk membentuk kepribadian yang terdidik, dengan pendidikan yang diterima seseorang dalam keluarga akan menentukan pendidikan anak selanjutnya. sehingga pendidikan yang paling banyak diterima oleh anak adalah dalam keluarga. dalam hal ini perilaku yang dilakukan terhadap dorongan dari lingkungan keluarga adalah menjadi akuntan publik bagi mahasiswa akuntansi, karena lingkungan keluarga bisa memberikan stimulus untuk pembentukan karir seseorang, karir yang dimaksud adalah karir untuk menjadi akuntan publik, sehingga dari sini pengaruh lingkungan keluarga akan menimbulkan niat seseorang untuk menjadi akuntan publik. yang terakhir adalah kontrol perilaku persepsian (perceived behavior control). secara spesifik, dalam tpb, kontrol perilaku yang persepsian didefinisikan sebagai persepsi individu jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 55 mengenai kemudahan atau kesulitan untuk melakukan sesuatu perilaku. kontrol perilaku persepsian ditentukan oleh kombinasi antara belief individu mengenai faktor pendukung atau faktor penghambat untuk melakukan suatu perilaku (control beliefs), dengan kekuatan perasaan individu akan setiap faktor pendukung atau penghambat tersebut (perceived power control). menurut walgito (2004:88), persepsi merupakan pengorganisasian, penginter pretasian terhadap stimulus pada inderanya dan merupakan respon yang integrated dalam diri individu. karena itu dalam penginderaan orang akan mengaitkan dengan stimulus, sedangkan dalam persepsi orang akan mengaitkan dengan objek. dengan persepsi seseorang akan menyadari tentang keadaan disekitarnya dan juga keadaan diri sendiri. dalam hal ini individu memiliki persepsi yang akan melihat pendukung dalam melakukan suatu perilaku atau penghambat dalam melakukan suatu perilaku, perilaku yang dimaksud adalah menjadi akuntan publik bagi mahasiswa akuntansi sehingga dengan persepsi akan menimbulkan niat untuk menjadi akuntan publik atau tidak. banyak penelitian membahas tentang faktor-faktor yang mempengaruhi niat mahasiswa memilih berkarir di bidang akuntansi, salah satunya penelitian dari kuningsih (2013) meneliti mengenai faktor-faktor yang mempengaruhi niat mahasiswa akuntansi untuk berkarir sebagai akuntan profesional. dalam penelitiannya, terbukti bahwa job expectation dan referents berpengaruh terhadap niat mahasiswa untuk berkarir sebagai akuntan publik dan nonakuntan publik, sedangkan persepsi, cognitive style, dan kontrol perilaku persepsian tidak mempengaruhi niat mahasiswa untuk berkarir sebagai akuntan profesional. santoso (2014), juga melakukan penelitian yang sama dengan menyimpulkan bahwa secara parsial ada pengaruh positif antara lingkungan keluarga, motivasi dan persepsi terhadap minat menjadi akuntan publik. dari beberapa peneliti seperti kuningsih (2013) dan santoso (2014) menunjukan hasil penelitian yang berbeda pada mahasiswa akuntansi untuk niat memilih berkarir di bidang akuntan publik. kerangka teori dan hipotesis tpb (theory of planned behavior) menurut ajzen (1991) tpb adalah sebuah teori yang dirancang untuk memprediksi dan menjelaskan perilaku manusia pada konteks yang spesifik. tpb merupakan pengembangan dari theory of reasoned action (tra) (ajzen dan fishbein,1980). inti dari theory of planned behavior dan theory of reasoned action adalah niat individu untuk melakukan perilaku tertentu. faktor sentral dalam tpb adalah intention (niat) individu untuk melakukan suatu perilaku. niat (intention) dalam psikologi dimaksudkan oleh ajzen (1991) untuk menangkap faktor motivasi yang mempengaruhi perilaku. ajzen (1991) menyebutkan: “intention are assumed to capture the motivational factors that influence behavior; they are indications of how hard people are willing to try, of how much of an effort they are planning to exert, in order to perform the behavior.” ajzen (1991) menjelaskan ada tiga faktor penentu niat yaitu: (1) sikap terhadap perilaku, (2) norma-norma subjektif mengenai perilaku, dan (3) keyakinan tentang kontrol seseorang atas perilaku tersebut. sikap terhadap perilaku menunjukkan tingkatan seseorang mempunyai evaluasi yang baik atau yang kurang baik tentang perilaku tertentu. norma subjektif adalah tekanan sosial yang dirasakan untuk melakukan atau tidak melakukan perilaku. kontrol perilaku adalah kesulitan atau kemudahan yang dirasakan dalam melakukan perilaku tertentu. model dari theory of planned behavior (teori perilaku yang direncanakan) menurut ajzen (1991) mengandung berbagai variabel yaitu: 1. sikap terhadap perilaku (attitude toward behavior) the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 56 sikap terhadap perilaku (attitude toward behavior) dibentuk dari kumpulan keyakinan individu atas perilaku yaitu hal-hal yang diyakini oleh individu mengenai sebuah perilaku dari segi positif dan negatif, sikap terhadap perilaku atau kecenderungan untuk bereaksi secara afektif terhadap suatu perilaku, dalam bentuk suka atau tidak suka pada perilaku tersebut. 2. norma subjektif (subjective norm) norma subjektif diartikan tentang sejauh mana seseorang memiliki motivasi untuk mengikuti pandangan orang terhadap perilaku yang akan dilakukannya (normative belief). kalau individu merasa itu adalah hak pribadinya untuk menentukan apa yang akan dia lakukan, bukan ditentukan oleh orang lain disekitarnya, maka dia akan mengabaikan pandangan orang tentang perilaku yang akan dilakukannya. ajzen dan fishbein (1975), menggunakan istilah “motivation to comply” untuk menggambarkan fenomena ini, yaitu apakah individu mematuhi pandangan orang lain yang berpengaruh dalam hidupnya atau tidak. 3. kontrol perilaku yang dipersepsikan (perceived behavioral control) kontrol perilaku yang dipersepsikan (perceived behavioral control) adalah keyakinan (beliefs) bahwa individu pernah melaksanakan atau tidak pernah melaksanakan perilaku tertentu, individu memiliki fasilitas dan waktu untuk melakukan penelitian itu, kemudian individu melakukan estimasi atas kemampuan dirinya apakah dia punya kemampuan atau tidak memiliki kemampuan untuk melaksanakan perilaku tersebut serta bagaimana individu tersebut mengatasi setiap kesulitan yang menghambat pelaksanaan perilaku. ajzen (2005) menamakan kondisi ini dengan “kontrol perilaku yang dipersepsikan” (perceived behavioral control). 4. niat (intention) niat untuk melakukan perilaku (intention) adalah kecenderungan seseorang untuk memilih melakukan atau tidak melakukan sesuatu pekerjaan. niat ini ditentukan oleh sejauh mana individu memiliki sikap positif pada perilaku tertentu itu dia mendapat dukungan dari orang-orang lain yang berpengaruh dalam kehidupannya serta kemudahan atau kesulitan yang dia rasakan untuk melakukan perilaku tertentu. menurut theory of planned behavior, seseorang dapat bertindak berdasarkan niatnya hanya jika ia memiliki kontrol terhadap perilakunya (ajzen,2002). teori ini tidak hanya menekankan pada rasionalitas dan tingkah laku manusia, tetapi juga pada keyakinan bahwa target tingkah laku berada di bawah kontrol kesadaran individu tersebut atau suatu tingkah laku tidak hanya bergantung pada niat seseorang, melainkan juga pada faktor lain yang tidak ada dibawah kontrol dari individu, misalnya ketersediaan sumber dan kesempatan untuk menampilkan tingkah laku tersebut (ajzen,2005). dengan demikian, theory of planned behavior yang dijelaskan ajzen (1991) dapat digunakan untuk memprediksi niat, sehingga yang menjadi subjek peneliti ini adalah niat mahasiswa akuntansi untuk menjadi akuntan publik. melalui pengukuran variabel lingkungan keluarga, motivasi dan persepsi mahasiswa mengenai profesi akuntan publik terhadap niat menjadi akuntan publik. lingkungan keluarga dan niat mahasiswa menjadi akuntan publik analisis mengenai pengaruh lingkungan keluarga terhadap profesi akuntan publik sangat besar berperan untuk menambah niat mahasiswa dalam berkarir menjadi akuntan publik. profesi akuntan publik sangat penting bagi mahasiswa akuntansi khususnya yang telah sarjana karena dapat memberikan kontribusi untuk menjadi seorang akuntan yang profesional. pengaruh lingkungan keluarga dengan tujuan untuk menambah niat mahasiswa terhadap profesi akuntan publik berperan penting dalam niat menjadi akuntan publik. jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 57 lingkungan keluarga pada dasarnya adalah unit universal yang memiliki peranan dan aturan untuk anggota keluarga agar dapat belajar dalam membentuk kepribadian yang baik dan menjadikan anggota keluarga yang mandiri. lingkungan keluarga juga merupakan lingkungan pendidikan yang pertama dan utama, karena sebagian besar dari kehidupan anak adalah di dalam keluarga. sehingga pendidikan yang paling banyak diterima oleh anak adalah dalam keluarga. dalam hal ini, santoso (2014) menemukan bahwa faktor yang paling penting yang mempengaruhi niat mahasiswa menjadi akuntan publik adalah lingkungan keluarga, lingkungan keluarga secara parsial berpengaruh positif terhadap niat mahasiswa menjadi akuntan publik. dengan demikian, peneliti menemukan bahwa adanya korelasi positif antara lingkungan keluarga mempengaruhi niat mahasiswa akuntansi menjadi akuntan publik. berdasarkan uraian di atas maka dapat diajukan hipotesis sebagai berikut: h1: lingkungan keluarga mempengaruhi secara positif terhadap niat mahasiswa menjadi akuntan publik. motivasi dan niat mahasiswa menjadi akuntan publik motivasi sangat berperan besar dalam menentukan niat mahasiswa untuk menjadi akuntan publik. karena bagi seseorang khususnya mahasiswa akuntansi sangat diperlukan motivasi dari dalam diri sendiri terhadap niat untuk menjadi akuntan publik, apalagi pada era globalisasi seperti sekarang, maka sangat dibutuhkan tenanga akuntan dalam dunia kerja yang profesional. motivasi pada dasarnya adalah proses untuk mempengaruhi seseorang agar dapat melakukan sesuatu terhadap apa yang kita inginkan. motivasi juga merupakan pemberi daya penggerak yang menciptakan kegairahan seseorang agar mereka mau bekerja sama, bekerja efektif, dan terintegrasi dengan segala upayanya untuk mencapai kepuasan. menurut widyastuti dkk (2004) motivasi diartikan sebagai dorongan. dorongan atau tenaga tersebut merupakan gerak jiwa dan jasmani untuk berbuat, sehingga motivasi merupakan suatu tenaga yang menggerakkan manusia untuk bertingkah laku di dalam perbuatannya yang mempunyai tujuan tertentu. penelitian sebelumnya yang dilakukan santoso (2014) memberikan bukti bahwa faktor yang paling penting yang mempengaruhi niat mahasiswa menjadi akuntan publik adalah motivasi, motivasi secara parsial berpengaruh positif terhadap niat mahasiswa menjadi akuntan publik. dengan demikian, motivasi diharapkan dapat mendorong niat mahasiswa menjadi akuntan publik. berdasarkan uraian di atas mengenai motivasi dapat diajukan hipotesis sebagai berikut: h2: motivasi mempengaruhi secara positif terhadap niat mahasiswa menjadi akuntan publik persepsi mahasiswa tentang akuntan publik dan niat menjadi akuntan publik persepsi adalah proses yang menyangkut masuknya pesan atau informasi ke dalam otak manusia. melalui persepsi manusia terus menerus mengadakan hubungan dengan lingkungannya. persepsi yang baik dari mahasiswa akuntansi mengenai pentingnya pendidikan profesi akuntan dapat dilihat pada berbagai fenomena ini, akuntan publik memiliki gaji yang tinggi, akuntan publik menjanjikan masa depan yang cerah, lulusan akuntansi yang profesional adalah mereka yang bekerja sebagai akuntan publik. dengan fenomena ini tentu akan menjadi faktor pendukung niat mahasiswa akuntansi dalam menempuh pendidikan profesi akuntan publik. jika dilihat pada fenomena sebaliknya, menjadi akuntan publik harus memiliki soft skill yang baik, menjadi akuntan publik harus memiliki kemampuan yang memadai khususnya di bidang akuntansi dan keuangan, menjadi the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 58 akuntan publik memiliki tantangan dan resiko yang berat. dengan fenomena ini tentu akan menjadi penghambat bagi persepsi mahasiswa akuntansi untuk menjadi akuntan publik. penelitian sebelumnya yang dilakukan lestari dan yadnyana (2013) dengan menggunakan metode convenience sampling, hasil penelitian menunjukkan bahwa: (1) mahasiswa jurusan akuntansi memiliki persepsi dan minat positif terhadap profesi akuntan publik secara simultan. hal ini menunjukkan bahwa keuda variabel tersebut memiliki pengaruh yang signifikan pada perspektif mahasiswa akuntansi terhadap profesi akuntan publik. selain itu, persepsi dan minat mempengaruhi penilaian mahasiswa akuntansi terhadap profesi akuntan publik. hal ini merupakan sinyal yang bagus bagi perkembangan profesi akuntan di masa depan. (2) mahasiswa jurusan akuntansi memiliki persepsi positif terhadap profesi akuntan publik. hal ini menunjukkan bahwa sebagian besar mahasiswa jurusan akuntansi memandang profesi akuntan publik sebagai profesi yang dihormati dan juga termasuk profesi prestisius di indonesia. semakin positif persepsi mahasiswa jurusan akuntansi terhadap profesi akuntan publik, maka semakin baik pula posisi profesi akuntan publik di mata mahasiswa jurusan akuntansi. (3) mahasiswa jurusan akuntansi memiliki minat positif terhadap profesi akuntan publik. hal ini menunjukkan bahwa sebagian besar mahasiswa jurusan akuntansi fakultas ekonomi universitas udayana memiliki ketertarikan terhadap profesi akuntan publik, melihat profesi akuntan publik merupakan profesi yang dipandang menjajikan dan memiliki jenjang karir yang lebih jelas kedepannya. penelitian terkait selanjutnya yang dilakukan santoso (2014) memberikan bukti bahwa faktor yang paling penting yang mempengaruhi niat mahasiswa menjadi akuntan publik adalah persepsi, persepsi secara parsial berpengaruh positif terhadap niat mahasiswa menjadi akuntan publik. dengan demikian, peneliti menemukan bahwa adanya korelasi positif antara persepsi mempengaruhi niat mahasiswa akuntansi menjadi akuntan publik. berdasarkan uraian di atas maka dapat diajukan hipotesis sebagai berikut: h3: persepsi mahasiswa tentang profesi akuntan publik mempengaruhi secara positif terhadap niat mahasiswa menjadi akuntan publik metode penelitian jenis penelitian jenis penelitian yang digunakan peneliti adalah deskriftif kuantitatif dengan menggunakan metode survey. jenis penelitian ini disebut kausatif yaitu hubungan yang bersifat sebab akibat yang menggambarkan fakta-fakta yang terjadi secara jelas dan melihat pengaruh dari masing-masing variabel penyebab dan variabel terikat. adapun variabel x1 x2 dan x3 digunakan dalam penelitian ini adalah lingkungan keluarga, motivasi dan persepsi mahasiswa tentang akuntan publik. variabel dependen adalah niat mahasiswa menjadi akuntan publik (y). skala pengukuran yang digunakan penulis untuk mengetahui masingmasing variabel x dan variabel y adalah skala likert. skala likert digunakan untuk keperluan analisis kuantitatif penelitian, maka setiap pertanyaan pada kuisioner diberi skala sangat setuju sampai sangat tidak setuju yang mana skala tersebut mempunyai bobot nilai. variabel dependen niat mahasiswa akuntansi menjadi akuntan publik (y) niat mahasiswa menjadi akuntan publik adalah kecenderungan mahasiswa jurusan akuntansi di kota bengkulu untuk memilih profesi sebagai akuntan publik. niat memilh profesi ini diidentifikasi dari sifat dan karakter yang bersifat pribadi (niat seseorang dapat berbeda dengan orang lain), niat menimbulkan efek diskriminatif, niat erat hubungannya jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 59 dengan motivasi, dan niat merupakan sesuatu yang dipelajari dan dapat berubah tergantung pada kebutuhan, pengalaman dan situasi tertentu. variabel ini menggunakan kuesioner mbawuni dan nimako (2015). niat diukur dengan 4 (empat) item pertanyaan dengan menggunakan skala likert 1 (satu) sampai 5 (lima). poin 1 (satu) menunujukkan bahwa mahasiswa memiliki niat yang rendah berkarir di bidang akuntansi dan poin 5 (lima) menunjukan bahwa mahasiswa memiliki niat yang tinggi berkarir di bidang akuntansi. variabel independen lingkungan keluarga terhadap niat mahasiswa menjadi akuntan publik (x1) pengaruh lingkungan keluarga terhadap profesi akuntan publik kemungkinan sangat besar berperan untuk menambah niat mahasiswa dalam profesi akuntan publik. profesi akuntan publik sangat penting bagi mahasiswa akuntansi khususnya yang telah sarjana karena dapat memberikan kontribusi untuk menjadi seorang akuntan yang profesional. pengtingnya profesi akuntan publik bagi mahasiswa akuntansi maka diperlukan pengaruh lingkungan keluarga dengan tujuan untuk menambah niat mahasiswa terhadap profesi akuntan publik. variabel ini memiliki 10 (sepuluh) item pertanyaan dengan menggunakan skala likert 1 (satu) sampai 5 (lima). poin 1 (satu) menunujukkan bahwa mahasiswa memiliki pengaruh lingkungan keluarga yang rendah dalam memilih berkarir di bidang akuntansi dan poin 5 (lima) menunjukan bahwa mahasiswa memiliki pengaruh lingkungan keluarga yang tinggi untuk berkarir di bidang akuntansi. motivasi terhadap niat mahasiswa menjadi akuntan publik (x2) motivasi sangat berperan besar dalam menentukan niat mahasiswa untuk menjadi akuntan publik. karena bagi seseorang khususnya mahasiswa akuntansi sangat diperlukan motivasi dari dalam diri sendiri terhadap niat untuk menjadi akuntan publik, apalagi pada era globalisasi seperti sekarang, maka sangat dibutuhkan tenaga akuntan dalam dunia kerja yang profesional. motivasi pada dasarnya adalah proses untuk mempengaruhi seseorang agar dapat melakukan sesuatu terhadap apa yang kita inginkan. motivasi juga merupakan pemberi daya penggerak yang menciptakan kegairahan seseorang agar mereka mau bekerja sama, bekerja efektif, dan terintegrasi dengan segala upayanya untuk mencapai kepuasan. variabel ini menggunakan kuesioner widyastuti dkk (2004) memiliki 10 (sepuluh) item pertanyaan dengan menggunakan skala likert 1 (satu) sampai 5 (lima). poin 1 (satu) menunujukkan bahwa mahasiswa memiliki motivasi yang rendah berkarir di bidang akuntansi dan poin 5 (lima) menunjukan bahwa mahasiswa memiliki motivasi yang tinggi berkarir di bidang akuntansi. persepsi mahasiswa tentang akuntan publik terhadap niat menjadi akuntan publik (x3) persepsi adalah proses yang menyangkut masuknya pesan atau informasi ke dalam otak manusia. melalui persepsi manusia terus menerus mengadakan hubungan dengan lingkungannya. persepsi yang baik dari mahasiswa akuntansi mengenai pentingnya pendidikan profesi akuntan tentu akan mendorong niat mahasiswa akuntansi dalam menempuh pendidikan profesi akuntan publik. variabel ini menggunakan kuesioner nanggolan (2013) dan memiliki 10 (sepuluh) item pertanyaan meliputi gaji dan manfaat yang diperoleh seorang akuntan terbilang tinggi, seperti gaji yang diperoleh seorang akuntan sangat memuaskan dan juga berkarir di bidang akuntansi memiliki kesempatan kenaikan karir lebih cepat dibanding jika berkarir di bidang lainnya. dengan menggunakan skala likert 1 (satu) sampai 5 (lima). poin 1 (satu) menunujukkan bahwa mahasiswa memiliki persepsi yang rendah berkarir di bidang akuntansi the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 60 dan poin 5 (lima) menunjukan bahwa mahasiswa memiliki persepsi yang tinggi berkarir di bidang akuntansi. populasi dan sampel populasi adalah kumpulan dari keseluruhan pengukuran, objek, atau individu yang sedang dikaji, sedangkan sampel dalam penelitian ini adalah sebagian dari pengukuran, objek, atau individu yang sedang dikaji (ghozali, 2013). populasi dari penelitian ini adalah mahasiswa jurusan akuntansi di kota bengkulu yang telah menempuh mata kuliah pengauditan tepatnya mahasiswa semester 7 (tujuh) kelas reguler yang berjumlah 297 orang. tabel 3.1 populasi responden responden jumlah mahasiswa (orang) universitas bengkulu 120 universitas prof. dr. hazairin sh 25 universitas dehasen 57 universitas muhammadiyah bengkulu 95 total 297 sumber: administrasi jurusan akuntansi unib,umb,unihaz alasan dipilihnya mahasiswa tersebut sebagai responden adalah : a. mereka telah memiliki alternatife rencana yang akan ditempuh setelah selesai masa studi s1. b. mereka telah menempuh mata kuliah pengauditan, sehingga diharapkan mempunyai gambaran mengenai pekerjaan seorang akuntan publik. sampel dalam phenelitian ini ditentukan dengan menggunakan rumus slovin (indriantoro dan supomo, 2002) yaitu: 𝑛 = ν 1+𝑁𝑒2 keterangan : n : ukuran sampel n : ukuran populasi e : persen kelonggaran ketidaktelitian karena kesalahan pengambilan sampel yang masih dapat ditoleror atau diinginkan, penulis menggunakan 10% sebagai kelonggaran ketidaktelitian. jadi: n = 297 e = 10% 𝑛 = 297 1+297(0,1)2 = 74,81 dibulatkan 75 uji hipotesis dalam penelitian ini pengujian hipotesis yang digunakan adalah analisis regresi berganda (multiple linier regresion) yang digunakan untuk menguji pengaruh variabel independen terhadap variabel dependen. pengujian ini dilakukan dengan persamaan: 𝑌 = 𝛼 + 𝛽1𝑋1 + 𝛽2𝑋2 + 𝛽3𝑋3 + 𝑒 keterangan: y = niat menjadi akuntan publik α = konstanta jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 61 β1; β2; β3 = koefisien regresi variabel independent x1 = lingkungan keluarga x2 = motivasi x3 = persepsi mahasiswa tentang akuntan publik e = standar errors hasil dan pembahasan sampel penelitian pada penelitian ini, data dikumpulkan dengan cara memberikan kuesioner secara langsung. kuesioner disebarkan dengan cara mengantar langsung kepada responden, setelah diisi kuesioner langsung diambil kembali. sampel minimal yang digunakan dalam penelitian ini dengan rumus slovin berjumlah 75 orang responden, namun untuk mengantisipasi data penelitian yang tidak bisa untuk digunakan dalam penelitian maka peneliti memiliki pertimbangan untuk melebihkan jumlah sampel menjadi 110 responden, 37 responden mahasiswa akuntansi semester vii universitas muhammadiyah bengkulu dan 25 responden dari mahasiswa akuntansi prof.dr.hazairin sh bengkulu, untuk universitas dehasen peneliti belum bisa mendapatkan responden karena ada kendala di bagian administrasi dan tidak mendapat izin untuk menyebar kuesioner, sehingga pada penelitian ini mahasiswa akuntansi semester vii universitas dehasen tidak dapat digunakan sebagai responden penelitian. pada saat penyebaran kuesioner, mahasiswa akuntansi semester vii dari universitas muhammadiyah bengkulu dan mahasiswa akuntansi semester vii universitas prof.dr.hazairin sh bengkulu akan melaksanakan ujian akhir semester, sehingga waktu yang diberikan pihak universitas kepada peneliti sangat terbatas, sedangkan saat penyebaran kuesioner pada mahasiswa akuntansi semester vii universitas bengkulu hanya mendapat 48 responden, karena penyebaran kuesioner mahasiswa akuntansi universitas bengkulu dilakukan pada saat liburan akhir semester, sehingga peneliti sulit untuk mencari responden. dari 110 kuesioner yang disebar dan hanya sebanyak 106 kuesioner saja yang kembali. secara jelasnya mengenai tingkat pengembalian kuesioner dapat dilihat pada tabel 4.1 dibawah ini: tabel 1 rincian tingkat penyebaran kuesioner rincian jumlah (eks) presentase (%) kuesioner yang disebar 110 100 kuesioner yang tidak kembali 4 3,63 kuesioner yang tidak diisi lengkap 30 27,27 kuesioner yang diisi lengkap dan layak analisis 76 69,09 sumber: hasil penyebaran kuesioner, 2017 dari jumlah kuesioner yang kembali tersebut, selanjutnya dilakukan pengecekan, ada sebanyak 30 eksemplar kuesioner yang diisi tidak berniat memilih profesi akuntan publik dan tidak diisi secara lengkap oleh responden, sehingga tidak layak dilakukan analisis. sedangkan sisanya 76 eksemplar diisi lengkap dan digunakan sebagai unit analisis. sesuai dengan rencana penelitian, penelitian hanya dilanjutkan pada mahasiswa akuntansi di kota bengkulu yang berniat menjadi akuntan publik. penelitian dilaksanakan selama 8 hari mulai tanggal 4 januari 2017 sampai 11 januari 2017. the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 62 uji validitas uji validitas digunakan untuk mengukur sah tidaknya suatu kuesioner tujuannya adalah agar data yang diperoleh dikatakan relevan atau sesuai (ghozali, 2013). pengujian ini menggunakan metode pearson corelation dimana peneliti ingin membuktikan keberadaan hubungan antara dua variabel. jika korelasi skor masing-masing butir pertanyaan dengan tiap konstruknya akan dikatakan valid apabila signifikan total skor item pertanyaan < 0,05 (ghozali, 2013). adapun hasil pengujian validitas instrumen penelitian terangkum pada tabel 2 berikut ini. tabel 2 uji validitas instrumen penelitian no variabel penelitian item nilai korelasi sig ket 1 lingkungan keluarga (x1) lk.1 lk.2 lk.3 lk.4 lk.5 lk.6 lk.7 lk.8 lk.9 lk.10 0,581** 0,701** 0,707** 0,709** 0,540** 0,709** 0,355** 0,521** 0,295** 0,690** 0,000 0,000 0,000 0,000 0,000 0,000 0,002 0,000 0,010 0,000 valid valid valid valid valid valid valid valid valid valid 2 motivasi (x2) mv.1 mv.2 mv.3 mv.4 mv.5 mv.6 mv.7 mv.8 mv.9 mv.10 0,601** 0,581** 0,549** 0,533** 0,698** 0,442** 0,805** 0,736** 0,579** 0,572** 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 valid valid valid valid valid valid valid valid valid valid 3 persepsi mahasiswa tentang akuntan publik (x3) ps.1 ps.2 ps.3 ps.4 ps.5 ps.6 ps.7 ps.8 ps.9 ps.10 0,639** 0,630** 0,509** 0,391** 0,499** 0,523** 0,454** 0.568** 0.643** 0,460** 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 valid valid valid valid valid valid valid valid valid valid 4 niat menjadi akuntan publik (y) nt.1 nt.2 nt.3 nt.4 nt.5 0,684** 0,534** 0,598** 0,630** 0,502** 0,000 0,000 0,000 0,000 0,000 valid valid valid valid valid *) nilai ρ < alpha 0,05 sumber: data primer yang diolah, 2017 dari hasil analisis yang dilakukan, diperoleh hasil bahwa seluruh item pertanyaan untuk variabel penelitian adalah valid. hal ini dapat dilihat pada tabel 4.4 di atas pada kolom nilai korelasi terlihat bahwa nilai signifikan < 0,05. dengan demikian dapat disimpulkan bahwa jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 63 seluruh instrumen penelitian adalah valid atau dapat digunakan untuk mengukur variabel penelitian. uji reliabilitas uji reliabilitas digunakan untuk menentukan tingkat kepercayaan minimal yang dapat diberikan terhadap kesungguhan jawaban yang diterima. uji reliabilitas ini menggunakan tehnik cronbach’s alpha (a). kriteria suatu instrumen penelitian dikatakan reliabel dengan menggunakan teknik ini, bila koefisien reliabilitas (ri) > 0,7 (ghozali,2011). adapun hasil perhitungannya dituangkan dalam tabel 3 berikut ini. tabel 3 uji reliabilitas variabel penelitian no variabel jumlah instrumen nilai alpha cronbach keterangan 1 lingkungan keluarga (x1) 10 0,785 reliabel 2 motivasi (x2) 10 0,813 reliabel 3 persepsi mahasiswa tentang akuntan publik (x3) 10 0,716 reliabel 4 niat menjadi akuntan publik (y) 5 0,711 reliabel sumber: data primer yang diolah, 2017 berdasarkan hasil pengolahan yang dilakukan sebagaimana terangkum pada tabel 3 diperoleh hasil bahwa nilai cronbach’s alpha (a) seluruh variabel penelitian lebih besar dari nilai 0,70; dengan demikian dapat disimpulkan bahwa seluruh instrument/variabel penelitian adalah reliabel. hasil uji asumsi klasik uji normalitas pada penelitian ini menggunakan uji normalitas atau non parametrik. uji non parametrik yang digunakan adalah one sample kolmogorov-smirnov test. jika probabilitas (sig.) > alpha 0,05 maka data berdistribusi normal. hasil dari pengujian normalitas disajikan pada tabel 4 dibawah ini. tabel 4 hasil uji normalitas data variabel kolomogorovsmirnov-test asymp.sig.(2tailed) kesimpulan lingkungan keluarga 1,285 0,074 normal motivasi 0,722 0,675 normal persepsi mahasiswa tentang akuntan publik 1,170 0,129 normal niat menjadi akuntan publik 1,095 0,181 normal sumber: data diolah, 2017 berdasarkan tabel 3 terlihat bahwa hasil uji normalitas data menunjukkan bahwa seluruh nilai asymp. sig (2-tailedi) model lebih besar dari nilai alpha 0,05 (5%). dengan demikian data untuk masing-masing model yang digunakan dalam penelitian ini berdistribusi normal. the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 64 uji multikolinearitas uji multikolinearitas merupakan pengujian untuk mengetahui ada atau tidaknya korelasi yang signifikan antara variabel independen dari model yang diteliti. pengujian ini bertujuan untuk menguji apakah model regresi ditemukan adanya korelasi antara variabel bebas. model yang baik seharusnya tidak terjadi korelasi diantara variabel independen. untuk mengetahui ada tidaknya indikasi pada multikolinearitas dilakukan dengan melihat nilai tolerance dan varian inflantion (vif). artinya, apabila nilai tolerance < 0,10 dan nilai vif > 10, maka terjadi multikolinearitas antara variabel independen. sebaliknya, jika tolerance > 0,10 dan vif < 10, maka tidak akan terjadi multikolinearitas antara variabel independen (ghozali,2013). hasil pengujian multikolinearitas data penelitian adalah sebagai berikut. tabel 5 hasil uji multikolinearitas variabel tolerance vif keterangan lingkungan keluarga 0,273 3.657 bebas multikolinearitas motivasi 0,444 2.252 bebas multikolinearitas persepsi mahasiswa tentang akuntan publik 0,269 3.722 bebas multikolinearitas sumber: data diolah, 2017 berdasarkan tabel 5 diketahui bahwa nilai tolerance > 0,10 dan nilai vif < 10, sehingga disimpulkan bahwa model regresi yang dilakukan tidak terjadi multikolinearitas antara variabel independen. uji heteroskedastistas uji heteroskedastitas bertujuan untuk menguji apakah dalam model regresi terjadi ketidaksamaan varian dari residual satu pengamatan ke pengamatan yang lain (ghozali, 2013). jika varian dari residual satu pengamatan ke pengamatan yang lain tetap disebut heteroskedastitas. model regresi yang baik adalah yang tidak terjadi heteroskedastitas. dalam penelitian ini uji heteroskedastitas yang digunakan adalah uji glejser. hasil uji glejser model regresi berganda dapat dilihat pada tabel 6 dibawah ini. tabel 6 hasil uji heteroskedastitas variabel sig keterangan lingkungan keluarga 0,648 bebas heteroskedastitas motivasi 0,259 bebas heteroskedastitas persepsi mahasiswa tentang akuntan publik 0,164 bebas heteroskedastitas sumber: data diolah, 2017 berdasarkan hasil pengujian heteroskedastitas di atas menunjukkan nilai signifikansi koefisien korelasi semua variabel terhadap residual > 0,05 sehingga dapat disimpulkan bahwa pada model regresi tidak terjadi heteroskedastitas atau dengan kata lain merupakan model regresi yang baik. jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 65 hasil analisis regresi hasil analisis regresi yang dilakukan terhadap pengaruh lingkungan, motivasi dan persepsi mahasiswa tentang profesi akuntan publik terhadap niat menjadi akuntan publik dapat dilihat pada tabel 7 berikut ini: tabel 7 hasil analisis regresi signifikansi: 0,05 (%) sumber: data primer yang diolah, 2017 uji kelayakan model dari hasil pengujian di atas, diperoleh nilai f-hitung sebesar 70,893 dengan nilai signifikasi sebesar 0,000. jika dibandingkan nilai probabilitas 0,000 dengan alpha 0,05 maka nilai p < 0,05. hasil ini menunjukkan bahwa model persamaan regresi yang digunakan adalah fit (layak). koefisien determinasi berganda (r2) dari hasil analisis data diperoleh nilai koefisien determinasi berganda disesuaikan (adjusted r2) sebesar 0,747 yang berarti bahwa variasi peningkatan atau penurunan niat mahasiswa akuntansi menjadi akuntan publik dipengaruhi oleh lingkungan keluarga, motivasi dan persepsi mahasiswa akuntansi mengenai niat menjadi akuntan publik sebesar 74,7% sedangkan sisanya 25,3% dipengaruhi oleh faktor lain yang tidak diteliti. uji t hasil pengujian hipotesis pertama (h1) diketahui bahwa lingkungan keluarga berpengaruh signifikan terhadap niat mahasiswa menjadi akuntan publik. hal ini dibuktikan dengan nilai t-hitung sebesar 3,674 dengan nilai probabilitas (p-value) sebesar 0,000 jika dibandingkan dengan alpha 0,05 maka nilai p < alpha 0,05. dengan demikian, hipotesis pertama yang dirumuskan dalam penelitian ini diterima. hasil pengujian hipotesis kedua (h2) diketahui bahwa motivasi berpengaruh signifikan terhadap niat mahasiswa akuntansi menjadi akuntan publik. hal ini dibuktikan dengan nilai t-hitung sebesar 2,456 dengan nilai probabilitas (p-value) sebesar 0,016 nilai p < alpha 0,05. dari hasil tersebut disimpulkan bahwa hipotesis kedua yang dirumuskan dalam penelitian ini juga diterima. hasil pengujian ketiga (h3) diketahui bahwa persepsi mahasiswa akuntansi tentang akuntan publik berpengaruh signifikan terhadap niat mahasiswa akuntansi menjadi akuntan publik. hal ini dibuktikan dengan nilai t-hitung sebesar 2,641 dengan nilai probabilitas (pvariabel koef nilai koef t-test sig kesimpulan hipotesis lingkungan keluarga terhadap niat menjadi akuntan publik (x1) motivasi terhadap niat menjadi akuntan publik (x2) persepsi terhadap niat menjadi akuntan publik (x3) β1 β2 β3 0,416 0,218 0,302 3,674 2,456 2,641 0,000 0,016 0,010 diterima diterima diterima korelasi berganda (r) 0,864 determinasi berganda (r2) 0,747 adjusted r 2 0,737 f-hitung 70,893 0,000 the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 66 value) sebesar 0,010 nilai p < alpha 0,05. dari hasil tersebut disimpulkan bahwa hipotesis ketiga yang dirumuskan dalam penelitian ini juga diterima. hasil dan pembahasan lingkungan keluarga dan niat mahasiswa menjadi akuntan publik berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa variabel pengaruh lingkungan keluarga berpengaruh positif terhadap niat mahasiswa menjadi akuntan publik. hasil ini bermakna jika semakin baik pengaruh lingkungan keluarga terhadap niat menjadi akuntan publik, maka niat menjadi akuntan publik semakin meningkat. berdasarkan hasil analisis deskriptif diketahui bahwa secara umum pengaruh lingkungan keluarga terhadap niat menjadi akuntan publik berada pada kategori baik. hasil ini bermakna bahwa analisis mengenai pengaruh lingkungan keluarga terhadap profesi akuntan publik kemungkinan sangat besar berperan untuk menambah niat mahasiswa dalam profesi akuntan publik. profesi akuntan publik diperlukan bagi mahasiswa akuntansi khususnya yang telah sarjana karena dapat memberikan kontribusi untuk menjadi seorang akuntan yang profesional. diperlukannya profesi akuntan publik bagi mahasiswa akuntansi maka diperlukan pengaruh lingkungan keluarga dengan tujuan untuk menambah niat mahasiswa terhadap profesi akuntan publik. dalam theory of planned behavior (tpb), norma subjektif diartikan tentang sejauh mana seseorang memiliki motivasi untuk mengikuti pandangan orang terhadap perilaku yang akan dilakukannya. di dalam hal ini tpb memperhatikan lingkungan keluarga sebagai elemen sosial dari perilaku individu melalui norma subjektif. lingkungan keluarga merupakan lingkungan yang memberikan dorongan, dukungan, dan semangat kepada anggota keluarganya, dalam hal ini perilaku yang dilakukan terhadap dorongan,dukungan dari lingkungan keluarga adalah menjadi akuntan publik bagi mahasiswa akuntansi, karena lingkungan keluarga bisa memberikan stimulus untuk pembentukan karir seseorang, karir yang dimaksud adalah karir untuk menjadi akuntan publik, sehingga dari sini pengaruh lingkungan keluarga akan menimbulkan niat seseorang untuk menjadi akuntan publik. hasil penelitian ini mendukung hasil penelitian santoso (2014) yang berhasil membuktikan bahwa lingkungan keluarga berpengaruh terhadap niat mahasiswa akuntansi menjadi akuntan publik. santoso (2014) menyatakan bahwa ada pengaruh positif antara lingkungan keluarga dengan niat mahasiswa akuntansi menjadi akuntan publik. karena ada regulasi yang jelas dari mahasiswa akuntansi terhadap pengaruh lingkungan keluarga. motivasi dan niat mahasiswa menjadi akuntan publik berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa variabel motivasi berpengaruh positif terhadap niat mahasiswa menjadi akuntan publik. hasil ini bermakna jika semakin baik pengaruh motivasi terhadap niat menjadi akuntan publik, maka niat menjadi akuntan publik semakin meningkat. berdasarkan hasil analisis deskriptif diketahui bahwa secara umum pengaruh motivasi terhadap niat menjadi akuntan publik berada pada kategori baik. hasil ini bermakna bahwa analisis mengenai pengaruh motivasi terhadap profesi akuntan publik kemungkinan sangat besar berperan untuk menambah niat mahasiswa dalam profesi akuntan publik. profesi akuntan publik diperlukan bagi mahasiswa akuntansi khususnya yang telah sarjana karena dapat memberikan kontribusi untuk menjadi seorang akuntan yang profesional. diperlukannya profesi akuntan publik bagi mahasiswa akuntansi maka diperlukan motivasi dari diri mahasiswa akuntansi dengan tujuan untuk menambah niat mahasiswa terhadap profesi akuntan publik. jurnal akuntansi issn 2303-0356 vol. 7, no.2, februari 2017 hal. 53-70 67 hasil penelitian ini mendukung hasil penelitian kesuma (2013) yang berhasil membuktikan bahwa motivasi berpengaruh signifikan terhadap niat mahasiswa akuntansi menjadi akuntan publik. kesuma (2013) menyatakan bahwa ada pengaruh positif antara motivasi dengan niat mahasiswa akuntansi menjadi akuntan publik. karena ada regulasi yang jelas dari mahasiswa akuntansi terhadap pengaruh motivasi. motivasi sangat berperan besar dalam menentukan niat mahasiswa untuk menjadi akuntan publik. karena bagi seseorang khususnya mahasiswa akuntansi sangat diperlukan motivasi dari dalam diri sendiri terhadap niat untuk menjadi akuntan publik, apalagi pada era globalisasi seperti sekarang, maka sangat dibutuhkan tenaga akuntan dalam dunia kerja yang profesional. motivasi pada dasarnya adalah proses untuk mempengaruhi seseorang agar dapat melakukan sesuatu terhadap apa yang kita inginkan. motivasi juga merupakan pemberi daya penggerak yang menciptakan kegairahan seseorang agar mereka mau bekerja sama, bekerja efektif, dan terintegrasi dengan segala upayanya untuk mencapai kepuasan. menurut widyastuti dkk (2004) motivasi diartikan sebagai dorongan. dorongan atau tenaga tersebut merupakan gerak jiwa dan jasmani untuk berbuat, sehingga motivasi merupakan suatu tenaga yang menggerakkan manusia untuk bertingkah laku di dalam perbuatannya yang mempunyai tujuan tertentu. persepsi mahasiswa tentang akuntan publik dan niat mahasiswa menjadi akuntan publik berdasarkan hasil analisis data dan pengujian hipotesis diketahui bahwa variabel persepsi mahasiswa akuntansi tentang profesi akuntan publik berpengaruh positif terhadap niat mahasiswa menjadi akuntan publik. hasil ini bermakna jika semakin baik persepsi mahasiswa akuntansi tentang akuntan publik terhadap niat menjadi akuntan publik, maka niat menjadi akuntan publik semakin meningkat. berdasarkan hasil analisis deskriptif diketahui bahwa secara umum persepsi mahasiswa akuntansi tentang profesi akuntan publik terhadap niat menjadi akuntan publik berada pada kategori baik. hasil ini bermakna bahwa analisis mengenai persepsi mahasiswa akuntansi tentang profesi akuntan publik terhadap profesi akuntan publik kemungkinan sangat besar berperan untuk menambah niat mahasiswa dalam profesi akuntan publik. profesi akuntan publik diperlukan bagi mahasiswa akuntansi khususnya yang telah sarjana karena dapat memberikan kontribusi untuk menjadi seorang akuntan yang profesional. diperlukannya profesi akuntan publik bagi mahasiswa akuntansi maka diperlukan persepsi yang baik dari diri mahasiswa akuntansi tentang profesi akuntan publik dengan tujuan untuk menambah niat mahasiswa terhadap profesi akuntan publik. hasil penelitian ini mendukung hasil penelitian lestari, yadnyana (2013) yang berhasil membuktikan bahwa persepsi mahasiswa akuntansi berpengaruh signifikan terhadap niat mahasiswa akuntansi menjadi akuntan publik. lestari, yadnyana (2013) menyatakan bahwa ada pengaruh positif antara persepsi mahasiswa akuntansi dengan niat mahasiswa akuntansi menjadi akuntan publik. karena ada regulasi yang jelas dari mahasiswa akuntansi terhadap persepsi tentang profesi akuntan publik. penutup simpulan dari hasil penelitian dan pembahasan dapat ditarik kesimpulan sebagai berikut: 1. lingkungan keluarga memiliki pengaruh terhadap niat mahasiswa untuk menjadi akuntan publik, ketika lingkungan keluarga mendukung mahasiswa akuntansi untuk berkarir menjadi akuntan publik maka niat mahasiswa untuk menjadi akuntan publik akan semakin tinggi. the influence of family’s environment, motivation and perception ................... pandu chaniago dan fitrawati ilyas 68 2. motivasi berpengaruh terhadap niat mahasiswa akuntansi menjadi akuntan publik, ketika mahasiswa akuntansi menganggap profesi akuntan publik adalah profesi yang dapat meningkatkan rasa profesionalisme dan dapat memberikan jaminan hidup yang berkualitas di masa yang akan datang maka niat mahasiswa untuk menjadi akuntan publik semakin tinggi. 3. persepsi mahasiswa akuntansi tentang profesi akuntan publik berpengaruh terhadap niat mahasiswa akuntansi menjadi akuntan publik, ketika mahasiswa berpersepsi menjadi seorang akuntan publik akan mendapatkan gaji yang besar dan juga berprofesi sebagai akuntan publik akan meningkatkan wawasan yang luas di bidang akuntansi maka niat mahasiswa untuk menjadi akuntan publik akan semakin tinggi berdasarkan pembahasan dan kesimpulan yang diperoleh, maka penulis memberikan saran yaitu penelitian ini memberikan informasi bahwa lingkungan keluarga, motivasi, dan persepsi mahasiswa tentang profesi akuntan publik berpengaruh signifikan terhadap niat mahasiswa menjadi akuntan publik. untuk itu perlu adanya penelitian lebih lanjut tentang faktor-faktor yang mempengaruhi niat mahasiswa menjadi akuntan publik seperti contoh usia pendidikan, jenis kelamin dan prestasi belajar. daftar pustaka ahmadi, abu, 2009. psikologi umum. edisi revisi. jakarta: rineka cipta ajzen, i. 1988. attitudes, personality, and behavior. milton-keynes, england: open university press & chicago, il: dorsey press. _____, i.1991.the theory of 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(2005). pembelajaran dalam implementasi kurikulum berbasis kompetensi cetakan ke2. jakarta: kencana penada media grup. widyastuti, sri wahyuni, dkk, 2004, pengaruh motivasi terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan profesi akuntansi, simposium nasional akuntansi (sna) vii, denpasar bali, 2-3 desember. winardi, j. 2002. manajemen perilaku organisasi. jakarta: prenada media https://id.wikipedia.org/wiki/keluarga http://iaiglobal.or.id/v03/berita-kegiatan/detailarsip-844 jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 165 174 165 implementasi remunerasi dosen badan layanan umum pada universitas bengkulu the remuneration system of badan layanan umum in universitas bengkulu maesaroh hasan1), dri asmawanti s.2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu sarahhasan0694@gmail.com 1 ), driasmawantis@unib.ac.id 2 ) abstract this study aims to describe the implementation of lecturer remuneration system of public service agency at bengkulu university. data collection using primary data obtained from interviews to informants, they are the remuneration team university of bengkulu. data collection techniques are done by interview and documentation. the analysis used are data collection, data reduction, data presentation and conclusion. the techniques of testing the validity of the data used are the adequacy of the reference, triangulation and reference material. the results of this research showed that remuneration system is new payroll system applied by unib precisely in the end of the year 2015. implementation of performance reporting by lecturer at unib conducted every semester and payment is done every three months. the reporting system of lecturer’s remuneration performance at unib is still done manually and not integrated with the academic system, so it is not efficient in it’s implementation. in the future, several new remuneration programs have been planned and are being undertaken in the implementation by remuneration teams to support the successful implementation of the blu remuneration system in unib. key words: implementation, public service agency abstrak penelitian ini bertujuan untuk mendeskripsikan sistem remunerasi dosen badan layanan umum di universitas bengkulu. pengumpulan data menggunakan data primer yang diperoleh dari hasil wawancara kepada informan yaitu tim remunerasi blu universitas bengkulu. teknik pengumpulan data dilakukan dengan cara wawancara dan dokumentasi. analisis yang dilakukan adalah pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. teknik pengujian keabsahan data yang digunakan adalah kecukupan referensi, triangulasi dan bahan referensi. hasil penelitian menunjukkan bahwa sistem remunerasi merupakan sistem penggajian yang baru diterapkan oleh unib tepatnya di akhir tahun 2015. pelaksanaan pelaporan kinerja oleh dosen di unib dilakukan tiap semester dan pembayarannya dilakukan setiap tiga bulan sekali. sistem pelaporan kinerja remunerasi dosen di unib masih dilakukan secara manual dan belum terintegrasi dengan sistem akademik, sehingga belum efisien dalam pelaksanaannya. untuk ke depannya beberapa program baru mengenai remunerasi telah direncanakan dan sedang diupayakan dalam pelaksanaannya oleh tim remunerasi demi menunjang keberhasilan implementasi sistem remunerasi blu di unib. kata kunci: badan layanan umum, remunerasi pendahuluan peraturan menteri keuangan nomor 10/pmk.02/2006 tentang pedoman penetapan remunerasi, berdasarkan ketentuan pasal 36 ayat (2) peraturan pemerintah nomor 23 tahun 2005 tentang pengelolaan keuangan badan layanan umum, menteri keuangan menetapkan remunerasi bagi pejabat pengelola, dewan pengawas, dan pegawai badan layanan umum atas usul menteri/pimpinan lembaga. instansi pemerintah atau satuan kerja yang menyelenggarakan pola pengelolaan keuangan badan layanan umum (ppk-blu) untuk pejabat pengelola, dewan pengawas, dan pegawai blu dapat diberikan remunerasi sistem remunerasi dosen badan layanan umum... maesaroh hasan dan dri asmawanti s. 166 berdasarkan tingkat tanggung jawab dan tuntutan profesionalisme yang diperlukan, sebagaimana diatur dalam peraturan pemerintah republik indonesia nomor 23 tahun 2005 dalam pasal 36 ayat (1). remunerasi secara umum merupakan sesuatu yang diterima pegawai sebagai imbalan dari hasil kontribusi yang telah diberikannya kepada organisasi tempat bekerja. remunerasi mempunyai makna lebih luas daripada gaji, karena mencakup semua bentuk imbalan, baik yang berbentuk uang maupun barang, diberikan secara langsung maupun tidak langsung, dan yang bersifat rutin maupun tidak rutin (trisnawati dan helmy, 2014). universitas bengkulu (unib) telah mendapatkan persetujuan dari kementerian keuangan republik indonesia nomor 1260/kmk.05/2015 tentang penerapan remunerasi. sesuai dengan keputusan rektor nomor 5613/un30/hk/2016 tentang pedoman implementasi remunerasi di unib terkait kebijakan umum dikatakan bahwa, penetapan besaran remunerasi didasarkan pertimbangan proporsionalitas, kepatutan, kesetaraan, dan kinerja operasional unib. besaran tambahan gaji dan insentif kinerja memperhatikan kemampuan keuangan universitas bengkulu dengan mengacu kepada anggaran remunerasi yang ditetapkan dalam daftar isian pagu anggaran universitas bengkulu. pembayaran gaji dan insentif kinerja didasarkan atas capaian kontrak kinerja individu yang dievaluasi berkala setiap semester dan setiap tahun. penetapan penerima dan besaran remunerasi insentif kinerja dilakukan pada akhir semester berjalan. pedoman implementasi yang telah ditetapkan rektor inilah yang akan digunakan sebagai acuan atau panduan dalam implementasi sistem remunerasi yang diterapkan di unib. menurut mc ginty, hanke (dalam putri, 2015) mengatakan bahwa pada penerapan sistem remunerasi perlu diperhatikan terkait implementasinya. permasalahan yang umum terjadi dari sistem remunerasi adalah pada desain sistem dan pelaksanaannya yang tidak dapat berjalan efektif. penelitian yang dilakukan oleh wilkerson (dalam putri, 2015) menjelaskan bahwa walaupun dengan sistem remunerasi dapat meningkatkan produktivitas secara substantif, namun jika desain atau implementasinya tidak berjalan dengan baik maka dapat menekan potensi efektivitas tersebut. pelaksanaan sistem remunerasi di unib sendiri merupakan bentuk wujud reformasi birokasi. menurut putri (2015) mengatakan bahwa tujuan dari diterapkannya sistem remunerasi adalah untuk memperbaiki sistem penilaian kinerja yang ada menjadi lebih baik sehingga para pegawai dapat memberikan kinerja terbaiknya guna memberikan pelayanan yang maksimal kepada masyarakat sehingga tujuan dari substansi dasar badan layanan umum dapat terwujud. melihat dari berbagai fenomena tentang sistem remunerasi, untuk di unib sendiri sistem remunerasi ini masih baru diterapkan kurang lebih dua tahun tepatnya pada tahun 2015 dan belum terdapat penelitian sebelumnya yang meneliti terkait sistem remunerasi di unib, sehingga menarik dan masih hangat untuk diamati. salah satu kendala yang terdapat di unib ini yakni belum adanya sistem pelaporan dan penilaian kinerja berbasis elektronik secara online, sama seperti halnya di uin sunan kalijaga yaitu penelitian oleh senjani (2016). menurutnya jika pelaporan dan penilaian kinerja masih dilaksanakan secara manual, maka masih dapat dimungkinkan terjadi manipulasi yang berdampak pada pemberian remunerasi secara tidak adil. dengan menelusuri lebih lanjut terkait sistem remunerasi di unib, sehingga dapat diketahui proses penerapannya serta kendala-kendala yang ditemui dalam pelaksanaannya. berdasarkan uraian diatas, maka penelitian ini akan mencoba mendeskripsikan terkait sistem remunerasi dosen blu di unib. pentingnya mengetahui sistem remunerasi yang telah berjalan selama ini yaitu karena dapat menjadi salah satu elemen penting dalam mengevaluasi sistem yang telah diterapkan selama ini, dan dapat menjadi salah satu faktor termotivasinya dosen untuk bekerja lebih baik dan optimal dari sebelumnya yang berdampak pada meningkatnya kinerja dosen tersebut. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 165 174 167 seperti penjelasan menurut sinamora (dalam suprana, 2012) menyatakan bahwa kompensasi yang baik adalah sistem kompensasi yang tanggap terhadap situasi dan sistem yang dapat memotivasi karyawan-karyawan. sistem kompensasi hendaknya memuaskan kebutuhan karyawan, memastikan perlakuan adil terhadap mereka dalam hal kompensasi dan memberikan imbalan terhadap kinerja mereka. apabila sistem kompensasi telah mampu menciptakan kondisi seperti di atas maka karyawan akan senang hati memenuhi permintaan pihak manajemen untuk bekerja secara optimal. berdasarkan uraian diatas, maka peneliti akan melakukan penelitian dengan judul “sistem remunerasi dosen badan layanan umum pada universitas bengkulu”. kerangka teoritis dan hipotesis badan layanan umum (blu) badan layanan umum merupakan status pengelolaan keuangan yang diberikan oleh kementerian keuangan melalui direktorat jenderal perbendaharaan kepada satuan kerja di lingkungan pemerintah. dalam peraturan pemerintah nomor 23 tahun 2005, blu adalah instansi di lingkungan pemerintah yang dibentuk untuk memberikan pelayanan kepada masyarakat berupa penyediaan barang dan/atau jasa yang dijual tanpa mengutamakan mencari keuntungan dan dalam melakukan kegiatannya didasarkan pada prinsip efesiensi dan produktivitas. pada poin selanjutnya disebutkan bahwa, pola pengelolaan keuangan badan layanan umum, yang selanjutnya disebut ppk-blu, adalah pola pengelolaan keuangan yang memberikan fleksibilitas berupa keleluasaan untuk menerapkan praktek-praktek bisnis yang sehat untuk meningkatkan pelayanan kepada masyarakat dalam rangka memajukan kesejahteraan umum dan mencerdaskan kehidupan bangsa, sebagaimana diatur dalam peraturan pemerintah ini, sebagai pengecualian dari ketentuan pengelolaan keuangan negara pada umumnya. adapun tujuan dibentuknya badan layanan umum menurut pp no. 23 tahun 2005 adalah: (a) dapat dilakukan peningkatan pelayanan instansi pemerintah kepada masyarakat sesuai dengan yang cita-cita bangsa indonesia pada pembukaan uud 1945, (b) memberikan fleksibilitas dalam pengelolaan keuangan dengan berpedoman pada prinsip ekonomi dan produktivitas dan (c) sebagai bentuk pengamanan atas aset negara. universitas bengkulu merupakan perguruan tinggi negeri yang berstatus blu penuh yang berarti telah menetapkan ppk-blu tepatnya pada tahun 2009, sesuai dengan keputusan yang dikeluarkan oleh menteri keuangan no.186/kmk.05/2009 tanggal penetapan 15 mei 2009, dimana unib resmi ditetapkan sebagai instansi pemerintah yang menerapkan pengelolaan keuangan badan layanan umum. sistem remunerasi remunerasi secara umum merupakan sesuatu yang diterima pegawai sebagai imbalan dari hasil kontribusi yang telah diberikannya kepada organisasi tempat bekerja. remunerasi mempunyai makna lebih luas daripada gaji, karena mencakup semua bentuk imbalan, baik yang berbentuk uang maupun barang, diberikan secara langsung maupun tidak langsung, dan yang bersifat rutin maupun tidak rutin (trisnawati dan helmy, 2014). sementara itu menurut hasibuan (dalam putri, 2015) remunerasi merupakan semua penghasilan yang berbentuk uang maupun barang yang diterima pegawai sebagai balas jasa atas kinerja yang diberikan kepada perusahaan. menurut gaol (2014), secara prinsip remuneration system adalah sistem pemberian penghargaan pada satu jabatan yang memiliki syarat-syarat khusus dan diterima oleh pemegang sistem remunerasi dosen badan layanan umum... maesaroh hasan dan dri asmawanti s. 168 jabatan yang dituntut memiliki kompetensi tertentu untuk menjalankan fungsi jabatan tersebut. sistem remunerasi sering dikaitkan dengan sistem penggajian, fringe benefit, yang secara spesifik berkaitan dengan karakteristik jabatan baik fungsional maupun struktural. menurut wirawan, rowley dan jackson (dalam kawedar, 2015) dikatakan bahwa sinonim remunerasi adalah kompensasi yaitu pembayaran atas jasa atau kinerja yang diberikan pekerja kepada perusahaan. pemberian penghargaan atas kinerja pegawai dengan prinsip adil dan layak berupa remunerasi sangat diperlukan untuk mengelola serta mempertahankan sumber daya manusia dalam organisasi. remunerasi merupakan pendekatan yang paling rasional serta efektif sebagai suatu upaya nyata organisasi dalam meningkatkan motivasi, kinerja dan produktivitas sumber daya manusia agar dapat bermuara pada tercapainya tujuan organisasi serta peningkatan kinerja organisasi secara menyeluruh (fadila, 2016). pedoman penetapan remunerasi bagi pejabat pengelola, dewan pengawas dan pegawai badan layanan umum diatur dalam peraturan menteri keuangan nomor 10/ pmk.02/ 2006. remunerasi sebagaimana dimaksud dalam peraturan tersebut yakni merupakan imbalan kerja yang dapat berupa gaji, honorarium, tunjangan tetap, insentif, bonus atau prestasi, pesangon dan/ atau pensiun. menurut pmk no. 10 tahun 2006 besaran remunerasi pemimpin dan pegawai blu ditetapkan dengan mempertimbangkan faktor-faktor yaitu proporsionalitas, kesetaraan, kepatutan dan kinerja operasional blu. mengenai sistem remunerasi yang diterapkan di unib sendiri sesuai dengan pedoman implementasi remunerasi unib yang dituangkan dalam sk rektor unib nomor. 5613/ un30/ hk/ 2016, dijelaskan bahwa untuk insentif kinerja dosen didasarkan pada kelebihan capaian kinerja 30% atau setara 24 poin. perhitungan poin didasarkan pada aktivitas yang dilakukan oleh setiap dosen yang tertuang dalam indikator kinerja dosen. capaian poin tertinggi dosen yang dapat diperhitungkan dalam penentuan insentif kinerja adalah 56 poin dari total 80 poin (100 persen). implementasi kebijakan menurut laswell (dalam kristanti 2013), sebagai ilmuwan yang pertama kali mengembangkan studi tentang kebijakan publik, laswell menggagas suatu pendekatan yang ia sebut sebagai pendekatan proses (policy process approach). menurutnya, agar ilmuwan dapat memperoleh pemahaman yang baik tentang apa sesungguhnya kebijakan publik, maka kebijakan publik tersebut harus diurai menjadi beberapa bagian sebagai tahapan-tahapan, yaitu agenda setting, formulasi, legitimasi, implementasi, evaluasi, reformulasi dan terminasi. berdasarkan siklus kebijakan tersebut secara jelas terlihat bahwa implementasi merupakan bagian atau salah satu tahap dari proses besar bagaimana suatu keberhasilan suatu kebijakan publik dilakukan. menurut purwanto dan dyah (2015), menjelaskan bahwa, upaya untuk memahami implementasi secara lebih baik dapat dilakukan dengan mengunakan dua pendekatan. pendekatan pertama, memahami implementasi sebagai bagian dari proses atau siklus suatu kebijakan (part of the stage of the policy process). implementasi merupakan salah satu tahapan dari serangkaian proses atau siklus suatu kebijakan. dalam hal ini implementasi dilihat sebagai: “administration of the law which various actors, organizations, procedures, and techniques work together to put adopted policies into effect in an effort to attain policy or program goals” (anderson, 1990: 172). dalam pemahaman ini, implementasi dimaknai sebagai pengelolaan hukum (karena kebijakan telah disahkan dalam bentuk hukum) dengan mengerahkan semua sumber daya yang ada agar kebijakan tersebut mampu mencapai atau mewujudkan tujuannya. pendekatan kedua, implementasi kebijakan dilihat sebagai suatu studi atau sebagai suatu bidang kajian (field of study). perspektif ini tidak dapat dilepaskan dari upaya yang dilakukan oleh para jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 165 174 169 ahli untuk memahami problematika implementasi itu sendiri. implementasi sebagai studi, tentu memiliki berbagai elemen penting, yaitu: subject matter (ontologi), cara memahami obyek yang dipelajari (epistemologi), dan rekomendasi tindakan yang diperlukan (aksiologi). landasan hukum kebijakan remunerasi pada penelitian ini, peneliti akan mendeskripsikan implementasi sistem remunerasi dosen blu di unib yaitu membahas tentang langkah-langkah yang dilakukan oleh unib dalam mengimplementasikan sistem remunerasi blu dan terkait proses pelaksanaan implementasi sistem remunerasi dosen blu serta kendala-kendala yang dihadapi dalam implementasinya dengan mengacu pada landasan hukum kebijakan remunerasi yang telah tertuang pada peraturan-peraturan yang telah ditetapkan terkait sistem remunerasi. ada beberapa peraturan yang mengatur tentang sistem remunerasi, yaitu: 1. peraturan pemerintah republik indonesia nomor 23 tahun 2005 tentang pengelolaan keuangan badan layanan umum. 2. peraturan pemerintah republik indonesia nomor 74 tahun 2012 tentang perubahan atas peraturan pemerintah nomor 23 tahun 2005 tentang pengelolaan keuangan badan layanan umum. 3. peraturan menteri keuangan nomor 10/pmk.02/2006 tentang pedoman penetapan remunerasi bagi pejabat pengelola, dewan pengawas dan pegawai badan layanan umum. 4. peraturan pemerintah republik indonesia nomor 46 tahun 2011 tentang penilaian prestasi kerja pegawai negeri sipil. metode penelitian penelitian ini menggunakan jenis penelitian kualitatif. menurut sugiyono (2016) penelitian kualitatif adalah metode penelitian yang digunakan untuk meneliti pada kondisi obyek yang alamiah, dimana peneliti adalah sebagai instrumen kunci, teknik pengumpulan data dilakukan secara trianggulasi (gabungan), analisis data bersifat induktif, dan hasil penelitian kualitatif lebih menekankan makna dari pada generalisasi. penelitian dilakukan dengan mengambil lokasi pada universitas bengkulu (unib). sampel dalam penelitian kualitatif disebut juga sebagai narasumber atau informan dalam penelitian. dalam penelitian ini kriteria pemilihan informan adalah beberapa bagian yang mengetahui proses penerapan sistem remunerasi dosen blu di unib yaitu merupakan orangorang yang terlibat dalam pelaksanaan kebijakan sistem remunerasi. sehingga dilakukan proses wawancara kepada beberapa informan yaitu koordinator tim pelaksana remunerasi, koordinator bidang penyusunan implementasi remunerasi dan koordinator bidang pengelola aplikasi remunerasi berbasis teknologi dan informasi. pengumpulan data yang dilakukan dalam penelitian ini yaitu, meliputi wawancara semi terstruktur (semistructure interview) dan dokumentasi. teknik analisis data dalam penelitian ini yaitu reduksi data, penyajian data dan penarikan kesimpulan. uji kredibilitas data dalam penelitian ini meliputi kecukupan referensi, trianggulasi dan menggunakan bahan referensi. hasil dan pembahasan sebelum diterapkan sistem remunerasi, sistem pembayaran di unib disebut dengan sistem honorarium. honorarium ini merupakan imbalan yang diberikan baik kepada dosen pns maupun non pns yang terlibat dalam suatu kegiatan. dalam sistem honorarium, pembayaran bersifat langsung atau cash and carry, dalam artian setelah suatu kegiatan selesai dilakukan sistem remunerasi dosen badan layanan umum... maesaroh hasan dan dri asmawanti s. 170 maka langsung dibayarkan uangnya tanpa dilampirkan bukti yang menunjukkan bahwa pekerjaan tersebut benar-benar tuntas. sedangkan, dalam sistem remunerasi, pembayaran dilakukan setelah pekerjaan telah benar-benar selesai atau tuntas dengan dilampirkannya bukti fisik dari suatu kinerja atas kegiatan tersebut. kebijakan terkait honorarium di tiap-tiap fakultas juga berbeda atau tidak seragam. penerapan kebijakan remunerasi di unib ini merupakan salah satu wujud pelaksanaan dari peraturan pemerintah republik indonesia nomor 74 tahun 2012 tentang perubahan atas peraturan pemerintah nomor 23 tahun 2005 tentang pengelolaan keuangan blu tepatnya pada pasal 36 tentang remunerasi. pada pasal tersebut disebutkan bahwa pejabat pengelola, dewan pengawas, dan pegawai blu dapat diberikan remunerasi berdasarkan tingkat tanggung jawab dan tuntutan profesionalisme yang diperlukan. unib berstatus blu penuh dan mengelola ppk-blu tepatnya pada 15 mei 2009. setelah bersatus blu penuh, maka lima tahun setelahnya diwajibkan untuk menerapkan sistem remunerasi. sehingga, di tahun 2015 merupakan awal mula sistem remunerasi mulai diterapkan oleh unib. seperti yang diungkapkan oleh purwanto dan dyah (2015) disebutkan bahwa, implementasi merupakan salah satu tahapan dari serangkaian proses atau siklus suatu kebijakan. dalam hal ini implementasi dilihat sebagai: “administration of the law which various actors, organizations, procedures, and techniques work together to put adopted policies into effect in an effort to attain policy or program goals” (anderson, 1990: 172). dalam pemahaman ini, implementasi dimaknai sebagai pengelolaan hukum (karena kebijakan telah disahkan dalam bentuk hukum) dengan mengerahkan semua sumber daya yang ada agar kebijakan tersebut mampu mencapai atau mewujudkan tujuannya. maka, setelah kebijakan mengenai remunerasi diterbitkan, untuk dapat mengimplementasikan kebijakan tesebut dibutuhkan persiapan berupa tahap-tahap yang dilakukan oleh universitas dengan tujuan agar implementasi sistem remunerasi dapat terlaksana dengan baik. langkah-langkah yang dilakukan adalah pembuatan proposal oleh tim remunerasi yang kemudian diajukan kepada kementerian keuangan, setelah disetujui oleh kementerian keuangan selanjutnya disusunlah pedoman implementasi remunerasi badan layanan umum (blu) unib yang meliputi pedoman penilaian kinerja dan pembayaran remunerasi termasuk sistem aplikasi berbasis teknologi informasinya. dalam sistem penggajian saat ini yaitu sistem remunerasi, apa yang dikerjakan itulah yang akan dibayarkan. kalau mengajar satu kelas 4 orang, maka yang akan dibayarkannya berdasarkan jumlah tersebut. beda halnya saat dulu masih sistem honorarium, sk kementerian menerapkan rentang dalam penilaian, misalnya mengajar 1-6 orang jumlah honorariumnya sama. sedangkan pada sistem remunerasi, mengajar 1 orang dinilainya 1, mengajar 4 orang dinilaianya juga 4. menunjukkan bahwa dalam sistem remunerasi ini menerapkan prinsip keadilan dan juga kewajaran. adil berarti menilai pekerjaan sesuai dengan apa yang dikerjakan. sedangkan wajar, berarti melakukan pekerjaan dengan sewajarnya, dalam artian tidak berlebihan dan tidak melampaui batas maksimum yang telah ditentukan agar tidak terjadinya kesenjangan dalam pelaksanaan tugas antar dosen. hal tersebut senada dengan penjelasan oleh senjani (2016), yaitu remunerasi merupakan sistem pemberian penghasilan atau penggajian kepada pegawai yang lebih objektif dan adil. jika mengulas kembali, seperti yang dijelaskan oleh fadila (2016), bahwa remunerasi merupakan pendekatan yang paling rasional serta efektif sebagai suatu upaya nyata organisasi dalam meningkatkan motivasi, kinerja dan produktivitas sumber daya manusia agar dapat bermuara pada tercapainya tujuan organisasi serta peningkatan kinerja organisasi secara menyeluruh. semenjak diberlakukannya sistem remunerasi di unib, tampak adanya perubahan dari para dosen untuk lebih berkinerja, karena setiap pekerjaan yang dilakukan akan dinilai. secara tidak langsung sistem remunerasi ini memotivasi atau menggerakan para dosen untuk jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 165 174 171 meningkatkan kinerjanya sehingga memiliki etos kerja yang tinggi dalam bekerja dengan menaati peraturan yang berlaku. dalam sistem remunerasi nilai dari setiap kegiatan atau aktivitas yang tercantum dalam rubrik kinerja ini berupa poin. jumlah remunerasi yang akan dibayarkan merupakan jumlah poin yang diperoleh dikalikan dengan harga per poin masing-masing jabatan. tentunya harga per poin antar jabatan berbeda-beda tergantung job value yang dimiliki jabatan tersebut. dasar yang menjadi penentuan poin dalam sistem remunerasi mengacu pada honor-honor yang dibayarkan sebelumnya. proses atau tahap beserta tenggang waktu untuk pelaporan dan penilaian kinerja dosen tersebut, tercantum dalam tata kelola penilaian kinerja remunerasi. dasar pertama yang dilakukan yaitu sosialisasi dan informasi penyusunan borang kinerja remunerasi kepada dosen. kemudian tahap selanjutnya yaitu penyusunan dan pengumpulan borang kinerja remunerasi dosen, entry borang kinerja remunerasi dosen ke website siremun oleh operator fakultas, monitoring isian kinerja remunerasi di website siremun, rekapitulasi data kinerja remunerasi i, verifikasi data kinerja remunerasi dan masa revisi dan komplain data kinerja dosen, rekapitulasi data kinerja remunerasi ii, kemudian validasi data kinerja remunerasi dan pembuatan spt jm oleh validator fakultas dan terakhir yaitu konfirmasi poin kinerja dan nilai rupiah remunerasi yang akan diterima. untuk tim remunerasi di unib sendiri, sampai saat ini telah melakukan berbagai upaya, khususnya untuk meningkatkan desain sistem remunerasi guna menunjang keberhasilan implementasi remunerasi unib, seperti dalam hal pengembangan it. secara bertahap sistem ini selalu dilakukan upgrade atau perbaharuan sehingga memudahkan para dosen untuk mengakses informasi mengenai remunerasi. saat ini berbagai kemudahan akses mengenai kebutuhan remunerasi telah tersedia, seperti pengiriman pesan secara online, sudah tersedia menu-menu baru seperti fitur mengunduh dokumen-dokumen yang dibutuhkan. selain itu jika ada komplain atau revisi dosen dapat mengirim pesan secara online dan tim it remunerasi kemudian akan membalas pesan tersebut. saat ini tim remunerasi sedang merancang perubahan yaitu istilahnya upgrade it. rencana kedepannya yaitu paper less, yakni kebijakan pengurangan kertas dalam kegiatan administrasi. sehingga paper less ini menggunakan sesedikit mungkin kertas dan digitalisasi dokumen. proses yang dilakukan sampai saat ini, yaitu dosen diwajibkan untuk menyusun 3 laporan, yaitu laporan beban kerja dosen (bkd), laporan sasaran kerja pegawai (skp), dan laporan remunerasi. nantinya sistem yang akan dilakukan upgrade ini satu sistem masuk semua, keluarnya tiga laporan. dengan pilih menu laporan remunerasi, klik dan kemudian akan keluar. kemudian rencana ke depannya adalah perubahan sistem absensi kelas yang tidak lagi secara manual, selain itu juga akan dibuat program perihal bimbingan mahasiswa. berbagai kemudahan yang dapat dinikmati oleh subjek penerima remunerasi seperti, dosen dapat mengunduh dokumen-dokumen yang berkaitan tentang remunerasi seperti tata kala penilaian kinerja remunerasi, template borang remunerasi, panduan pengisian template borang remunerasi, lembar acuan penilaian kinerja remunerasi, juknis borang remunerasi, surat keterangan, dan pedoman implementasi remunerasi. dosen juga dapat melihat kegiatankegiatan yang dilakukannya, tapi terbuka untuk transparansi terbatas, ada hal yang tidak bisa untuk diakses yaitu mengenai perihal poin. hal tersebut dalam rangka mengantisipasi supaya tidak ada kecurangan dalam mengumpulkan poin. berdasarkan penjelasan diatas mengenai desain sistem remunerasi, sesuai dengan mc ginty, hanke (dalam putri, 2015) yang mengatakan bahwa pada sistem remunerasi perlu diperhatikan terkait implementasinya. permasalahan yang umum terjadi dari sistem remunerasi adalah pada desain sistem dan pelaksanaannya yang tidak dapat berjalan efektif. untuk pelaksanaan remunerasi di unib sangat diperlukan peran serta semua dosen/ tenaga pendidik dalam menjalankan dan mentaati aturan pelaksanaan remunerasi, dan peran unib untuk terus sistem remunerasi dosen badan layanan umum... maesaroh hasan dan dri asmawanti s. 172 mengembangkan office automation agar pelaksanaan remunerasi bisa berjalan dengan seminimal mungkin kesalahan data kinerja setiap dosen, mempercepat proses pengumpulan data seluruh kinerja dan meminimalisir penggunaan kertas pada penyusunan borang remunerasi guna meningkatkan produktivitas kerja. dapat dilihat disini, beberapa faktor pendukung dalam pelaksanaan sistem remunerasi sehingga dapat berjalan dengan baik, seperti sumber dayanya. sumber daya yang dimiliki unib cukup memadai untuk mendukung pelaksanaan remunerasi. seperti dalam hal information technology (it) yang dimiliki, bagian operator yang bertugas mengisi borang kinerja remunerasi, kemudian komitmen dari pimpinan unib, serta komitmen dari para dosen juga sangat diperlukan. sebaik-baiknya desain sistem remunerasi yang telah dirancang sesuai dengan panduan yang ada, tidak dapat dipungkiri dalam pelaksanaanya masih ada kemungkinan-kemungkinan kesalahan yang ditemukan. seperti kesalahan dari bagian operator dalam memasukkan data yang mengakibatkan dosen mengajukan komplain karena adanya kesalahan atau ketidaktepatan data mengenai data kinerjanya. pengajuan komplain tersebut saat ini dilakukan secara online dengan mengirimkan pesan melalui website siremun dengan cara login terlebih dahulu menggunakan akun masing-masing dosen. kendala lain yang masih ditemukan juga seperti masih adanya keterlambatan dalam mengumpulkan borang remunerasi. jika semua subjek penerima remunerasi paham secara baik mengenai sistem remunerasi dan tim bagian operator maupun verifikator masing-masing fakultas mengerti dan teliti dalam melaksanakan tugasnya, maka dapat menjadi salah satu faktor pendukung implementasi sistem remunerasi di unib dapat berjalan secara baik dan efektif. dari berbagai penjelasan di atas, sudah cukup menggambarkan bagaimana deskripsi sistem remunerasi yang terjadi di unib. dengan memperhatikan bagaimana keadaan faktualnya, tentunya masih banyak hal-hal yang perlu dilakukan evaluasi atas sistem remunerasi ini supaya ada pengawasan langsung atas pelaksanaan program sesuai prosedurnya sehingga dapat diketahui apakah program tersebut sudah tepat sasaran atau terlaksana dengan baik atau belum. penutup simpulan berikut merupakan kesimpulan yang ditarik pada penelitian ini: 1. sistem remunerasi merupakan sistem penggajian yang baru diterapkan oleh unib tepatnya di akhir tahun 2015. pelaksanaan pelaporan kinerja oleh dosen di unib dilakukan tiap semester dan pembayarannya dilakukan setiap tiga bulan sekali. dalam sistem remunerasi, pembayaran dilakukan setelah pekerjaan telah benar-benar selesai atau tuntas dengan dilampirkannya bukti fisik dari suatu kinerja atas kegiatan yang dilakukan. 2. dasar yang menjadi penentuan poin dalam sistem remunerasi mengacu pada honor-honor yang dibayarkan sebelumnya. 3. proses atau tahap beserta tenggang waktu untuk pelaporan dan penilaian kinerja dosen tersebut, tercantum dalam tata kelola penilaian kinerja remunerasi. dasar pertama yang dilakukan yaitu sosialisasi dan informasi penyusunan borang kinerja remunerasi kepada dosen. kemudian tahap selanjutnya yaitu penyusunan dan pengumpulan borang kinerja remunerasi dosen, entry borang kinerja remunerasi dosen ke website siremun oleh operator fakultas, monitoring isian kinerja remunerasi di website siremun, rekapitulasi data kinerja remunerasi i, verifikasi data kinerja remunerasi dan masa revisi dan komplain data kinerja dosen, rekapitulasi data kinerja remunerasi ii, kemudian validasi data kinerja remunerasi dan pembuatan spt jm oleh validator fakultas dan terakhir yaitu konfirmasi poin kinerja dan nilai rupiah remunerasi yang akan diterima. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 165 174 173 4. sistem pelaporan kinerja remunerasi di unib masih dilakukan secara manual dan belum terintegrasi dengan sistem akademik, sehingga belum efisien dalam pelaksanaannya. 5. kendala yang masih terjadi mengenai sistem remunerasi di unib, yaitu adanya kesalahan dari bagian operator dalam memasukkan data yang mengakibatkan dosen mengajukan komplain karena adanya kesalahan atau ketidaktepatan data mengenai data kinerjanya. 6. tim implementasi remunerasi unib terus melakukan upaya dalam meningkatkan desain sistem remunerasi. diantaranya melakukan upgrade sistem it guna memudahkan para subjek penerima remunerasi untuk mengakses informasi mengenai remunerasi yang dibutuhkan. untuk ke depannya beberapa program baru mengenai remunerasi telah direncanakan dan sedang diupayakan dalam pelaksanaannya oleh tim remunerasi demi menunjang keberhasilan implementasi sistem remunerasi blu di unib. saran 1. saran bagi penelitian selanjutnya a. dengan adanya keterbatasan dalam penelitian ini, diharapkan pada penelitian selanjutnya dapat mempertimbangkan untuk menggunakan informan tambahan seperti dosen, karyawan, tim operator dan verifikator masing-masing fakultas guna mendapatkan informasi yang lebih mendalam, khususnya terkait implementasinya. b. diharapkan pada penelitian selanjutnya dapat memperluas pembahasan terkait implementasi sistem remunerasi unib secara keseluruhan yakni mencakup dosen dan karyawan unib. c. diharapkan pada penelitian selanjutnya peneliti menggunakan uji validitas data dalam penelitian dengan cara mengonfirmasi jawaban dari informan yaitu tim remunerasi dengan tim operator maupun verifikator masing-masing fakultas untuk mengetahui keadaan sebenarnya yang terjadi di lapangan. 2. saran bagi institusi keberhasilan tim dalam mendesain sistem remunerasi juga sangat dipengaruhi oleh kebijakan pimpinan. untuk itu, pimpinan blu diharap dapat mendukung tim remunerasi dengan lebih baik lagi agar pengembangan sistem remunerasi dapat berjalan dengan lebih cepat. menindaklanjuti tentang kendala mengenai sistem remunerasi yang masih terjadi dikarenakan kesalahan bagian operator, maka hendaknya universitas khususnya tim remunerasi memberikan sosialisasi mendalam khususnya kepada bagian operator di masing-masing unit. keterbatasan penelitian keterbatasan dalam penelitian ini adalah: 1. informan penelitian hanya terbatas pada tim remunerasi badan layanan umum (blu), sehingga informasi yang diperoleh terbatas pada sistem remunerasi saja belum ke arah implementasinya. 2. penelitian ini terbatas hanya mendeskripsikan sistem remunerasi blu terkait dosen saja, tidak termasuk karyawan unib. 3. dalam penelitian ini tidak dilakukan uji keabsahan data, hanya melakukan pengecekan dokumen. sistem remunerasi dosen badan layanan umum... maesaroh hasan dan dri asmawanti s. 174 daftar pustaka fadila, rizki. 2016. sistem remunerasi blu dan perubahan organisasi pada politeknik kesehatan kemenkes malang (kajian berbasis institutional theory). tesis. universitas brawijaya. gaol, chr. jimmy l, 2014. a to z human capital (manajemen sumber daya manusia) konsep, teori, dan pengembangan dalam konteks organisasi publik dan bisnis, pt. gramedia widiasarana, jakarta. humas 1 unib, 2015. unib dan unnes tandatangan mou terkait implementasi remunerasi blu, (http://www.unib.ac.id/2015/10/unib-dan-unnes-tandatangan-mouterkait-implementasi-remunerasi-blu/, diakses tanggal 31 juni 2018). kawedar, warsito. 2015. pengaruh penganggaran partsipatif, remunerasi, dan karakteristik demografi terhadap kinerja manajerial dengan berbagi pengetahuan sebagai variabel mediasi (studi pada badan layanan umum sektor perguruan tinggi). disertasi. univeritas brawijaya. keputusan menteri keuangan nomor 1260 tahun 2015 tentang penetapan remunerasi bagi pejabat pengelola, dewan pengawas, dan pegawai badan layanan umum universitas bengkulu pada kementrian riset, teknologi dan pendidikan tinggi. keputusan rektor universitas bengkulu nomor 5613 tahun 2016 tentang pedoman implementasi remunerasi badan layanan umum universitas bengkulu pada kementrian riset, teknologi , dan pendidikan tinggi. kristanti, dwi, 2013. implementasi program remunerasi berbasis kinerja ( studi implementasi program pemberian honorarium kinerja pegawai di unit instansi ‘x’). tesis. universitas gadjah mada. peraturan menteri keuangan nomor 10 tahun 2006 tentang pedoman penetapan remunerasi bagi pejabat pengelola, dewan pengawas dan pegawai badan layanan umum. peraturan pemerintah nomor 23 tahun 2005 tentang pengelolaan keuangan badan layanan umum. peraturan pemerintah nomor 74 tahun 2012 tentang perubahan atas peraturan pemerintah nomor 23 tahun 2005 tentang pengelolaan keuangan badan layanan umum. peraturan pemerintah republik indonesia nomor 46 tahun 2011 tentang penilaian prestasi kerja pegawai negeri sipil. prasetyo, hanung, eka widhi yunarso dan heru nugroho. 2014. implementasi remunerasi berbasis kinerja di perguruan tinggi (studi kasus fakultas ilmu terapan universitas telkom d/h politeknik telkom). prosiding seminar nasional manajemen teknologi ix. putri, fitra ayu sistyana. 2015. implementasi remunerasi badan layanan umum pada politeknik pelayaran surabaya. tesis.universitas brawijaya. purwanto, erwan agus dan dyah ratih sulistyastuti. 2015. implementasi kebijakan publik. gava media. yogyakarta. senjani, yayu putri. 2016. analisis implementasi remunerasi blu. jurnal ekonom dan bisnis (studi kasus pada uin sunan kalijaga yogyakarta). sihono, 2015. universtas bengkulu studi banding ke unnes, (http://unnes.ac.id/berita/universitas-bengkulu-studi-banding-ke-unnes/, diakses tanggal 30 juni, 2018). sugiyono. 2016. memahami penelitian kualitatif. alfabeta. bandung suprana, riski. 2012. analisis pengaruh kepuasan kompensasi dan komitmen organisasional terhadap kinerja karyawan (studi pada kantor pusat bank jateng semarang) . skripsi. trisnawati, novi., dan helmy adam. 2014. sistem remunerasi dosen badan layanan umum perguruan tinggi. jurnal alamiah mahasiswa akuntansi vol.3, no. 1. http://www.unib.ac.id/2015/10/unib-dan-unnes-tandatangan-mou-terkait-implementasi-remunerasi-blu/ http://www.unib.ac.id/2015/10/unib-dan-unnes-tandatangan-mou-terkait-implementasi-remunerasi-blu/ http://unnes.ac.id/berita/universitas-bengkulu-studi-banding-ke-unnes/ jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 13 gaya kepemimpinan, komitmen organisasi dan akuntabilitas terhadap organization citizenship behavior di institusi militer (tni-ad) kota bengkulu nila aprila1) , eka sepriani 2) fakultas ekonomi dan bisnis universitas bengkulu nilaaprila@unib.ac.id1), ekaa_adjj@yahoo.co.id abstract this research evaluates the effect of leadership style, organizational commitment and accountability towards organizational behavior in military institution in indonesia. data was collected by survey method in tniad located in kota bengkulu. one hundred seventy questionaires gathered and analized with smartpls. the result of this research shows that leadership style, organizational commitment and accountability influences organization citizeship behavior. this research inspired by the phenomenon that there is little research on military area regarding accountability, either in indonesia or in the world. thus, this research will give a siginificant literature contribution based on the empirical data analyzes in military institution in indonesia. keywords: leadership style, organizational commitment, accountability and organization citizenship behavior. pendahuluan latar belakang akuntabilitas adalah isu sentral dalam penyelenggaraan tata kelola pemerintah yang baik atau lebih dikenal dengan istilah “good government governance,” dan dalam praktik pengukuran kinerja, akuntabilitas dipaparkan dalam bentuk laporan pertanggungjawaban program kegiatan, capaian kinerja, evaluasi dan analisis capaian kinerja. laporan akuntabilitas kinerja instansi pemerintah (lakip) yang dibuat dan dilaporkan oleh instansi pusat tidak dapat menjadi salah satu acuan evaluasi dan pengukuran kinerja secara sepihak, namun perlu bukti – bukti dan pengamatan lain sehingga lakip tersebut benar – benar reliabel dan relevan digunakan sebagai informasi yang dapat menciptakan keputusan maupun kebijakan yang efektif. penyusunan lakip tentu berdasarkan realita yang terjadi disuatu organisasi sipil maupun militer yang tidak luput dari peran individu dan kelompok yang digambarkan erat dengan gaya kepemimpinan dan komitmen organisasi atau institusi tersebut serta faktor lain yang secara tidak langsung berpengaruh terhadap komitmen organisasi maupun gaya kepemimpinan. pada organisasi atau institusi militer, gaya kepemimpinannya bersifat komando dan lebih formal dari pada organisasi atau institusi sipil, namun secara akuntabilitas, terutama mengenai akuntabilitas keuangan setiap organisasi dituntut akan pelaporan yang sama. akuntabilitas diharapkan mampu mendukung reformasi birokrasi, seperti yang diamanatkan di undangundang no 17 tahun 2007 tentang rencana pembangunan jangka panjang nasional 2005-2025. reformasi birokrasi di indonesia dilakukan untuk membangun aparatur negara yang mendukung keberhasilan pembangunan bidang lainnya. keberhasilan reformasi birokrasi salah satunya ditandai dengan peningkatan kinerja aparatur negara karena pembangunan aparatur negara diyakini mampu meningkatkan kinerja institusi pemerintah. oleh sebab itu, kinerja menjadi bahasan penting dalam governance dan mailto:nilaaprila@unib.ac.id1 mailto:ekaa_adjj@yahoo.co.id gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 14 akuntabilitas. kinerja pemerintah selalu terkait erat dengan perilaku kerja aparatur negara. perilaku kerja dalam hal ini disebut organization citizenship behaviour. organization citizenship behavior (ocb) biasanya disebut perilaku kewarganegaraan adalah tindakan ekstra yang melebihi deskripsi peran karyawan. tindakan ekstra yang dilakukan karyawan contohnya menolong rekan, berpartisipasi aktif, menggunakan waktu kerja secara efektif, tidak membolos ketika hari kerja dan lain sebagainya. dengan kata lain karyawan tidak hanya mengerjakan tugas pokoknya (in-role) saja tetapi mengerjakan tugas ekstra yang membuat nilai lebih untuk keefektifan organisasi. organizational citizenship behavior (selanjutnya ocb) merupakan model kegiatan yang membuat organisasi secara instrinsik dapat bekerja sama (katz dan khan,1966 dalam ariani, 2011). menurut ariani (2011) organisasi efektif apabila individu yang masuk kedalam organisasi itu mau menunjukkan peran dengan kriteria minimal untuk mencapai kinerjanya dan mempunyai perilaku yang inovatif dan sportif dalam menjalankan fungsi organisasi. belum ada penelitian sektor publik (pemerintah khususnya) di indonesia yang dilakukan di dunia militer. padahal, dari segi urgensi keuangan, porsi anggaran belanja negara yang disisihkan dari keseluruhan apbn indonesia di bidang pertahanan tidaklah sedikit. dari data pokok apbn yang dikeluarkan oleh kementrian keuangan tahun 2006-2012, setiap tahunnya, 5-7% dari total pembelanjaan apbn dialokasikan ke sektor pertahanan. pada tahun 2006, pertahanan mengambil porsi 5,9% total apbn. angka ini merangkak naik menjadi 6,7 % di tahun 2012 dan di tahun 2013 (rapbn). lonjakan anggaran di bidang pertahanan telah mencapai 3 kali lipat dari tahun 2007 hingga tahun 2013, yaitu dari 30,7 triliun rupiah menjadi 81,8 triliun rupiah. belanja pertahanan ditujukan untuk investasi keamanan dan kedaulatan indonesia, sehingga iklim mampu membantu tugas tni untuk menegakkan kedaulatan indonesia yang mendukung pembangunan. organizational citizenship behavior (ocb) adalah perilaku individu yang dilakukan secara sukarela tanpa mengharap reward dari organisasi/perusahaan. ocb ini merupakan salah satu perilaku individu yang dapat mempengaruhi kinerja. luthans (2006:251) menyatakan bahwa individu yang menunjukkan ocb memiliki kinerja lebih baik dan menerima evaluasi kinerja yang lebih tinggi. ocb juga berkaitan dengan kinerja dan evektivitas organisasi. oleh sebab itu seorang pimpinan harus dapat meningkatkan ocb karyawannya. penelitian organ & padsakoff (2006:199) bahwa ocb berpengaruh terhadap kinerja organisasi, begitu juga hasil penelitian yun su (2007). ia mencoba menjelaskan bagaimana service-oriented organizational citizenship behaviour (ocb) menengahi (sebagai mediator) antara hubungan manajemen sumberdaya manusia berkinerja tinggi (highperformance human resource practices) dengan kinerja organisasi yang diukur dari turnover dan productivity. manfaat ocb adalah dapat meningkatkan evektivitas unit kerja, meningkatkan produktivitas rekan kerja, meningkatkan kemampuan organisasi untuk menarik dan mempertahankan karyawan terbaik, menghemat sumber daya yang dimiliki manajemen dan organisasi secara keseluruhan, membantu menghemat energi sumber daya yang langka untuk memelihara fungsi kelompok, menjadi sarana efektif untuk mengkoordinasi kegiatan-kegiatan kelompok kerja, meningkatkan stabilitas kinerja organisasi, serta meningkatkan kemampuan organisasi untuk beradaptasi dengan perubahan lingkungan. dengan demikian, ocb dapat meningkatkan kinerja karyawan yang pada akhirnya juga akan meningkatkan kinerja organisasi. beberapa penelitian menunjukkan bahwa ocb berpengaruh positif terhadap kinerja karyawan dan efektifitas organisasi. tetapi dalam konteks sektor publik, khususnya sektor militer, kinerja dan efektivitas mereka masih di pertanyakan. kinerja sektor publik banyak mempertimbangkan kinerja formal (in role) dan mengabaikan dimensi perilaku kerja seperti ocb (extra-role), motif altrusitik dan jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 15 komitmen (camilleri dan heidjen, 2007). sehingga penting untuk mengetahui dan memahami identifikasi pegawai yang berpengaruh terhadap ocb. di tengah urgensi akan akuntabilitas dan pengukuran kinerja, sangat ironis bila riset mengenai akuntabilitas dan kinerja di sektor militer di indonesia tidak tersentuh. jarangnya penelitian di sektor militer mungkin akibat dari birokrasi yang sulit ditembus oleh para peneliti dan masyarakat umum. oleh sebab itu, penelitian ini mencoba menutup gap tersebut dengan memulai penelitian yang bertemakan akuntansi publik sektor militer, khususnya terkait akuntabilitas, gaya kepemimpinan, komitmen organisasi, dan organization citizenship behavior. penelitian ini adalah penelitian replikasi, dikembangkan dari penelitian mahmudah dan mapuasari (2013) dengan memasukkan variabel tambahan yaitu gaya kepemimpinan sesuai saran pada penelitian sebelumnya. populasi dalam penelitian ini adalah seluruh pegawai angkatan darat (tni-ad) kota bengkulu, sedangkan sampel dalam penelitian ini adalah sampel dalam penelitian ini adalah beberapa orang anggota tni-ad yang bertugas di korem 041/gamas, kodim 0407 dan kompi senapan b/jy kota bengkulu. berdasarkan latar belakang diatas maka rumusan masalah dalam penelitian ini adalah: 1. apakah gaya kepemimpinan berpengaruh terhadap organization citizenship behavior? 2. apakah komitmen organisasi berpengaruh terhadap organization citizenship behavior? 3. apakah akuntabilitas berpengaruh terhadap organization citizenship behavior? kerangka teoritis dan hipotesis gaya kepemimpinan kepemimpinan memegang peranan yang sangat penting dalam manajemen organisasi. kepemimpinan dibutuhkan manusia karena adanya keterbatasanketerbatasan tertentu pada diri manusia. dari sinilah timbul kebutuhan untuk memimpin dan dipimpin. kepemimpinan didefinisikan ke dalam ciri-ciri individual, kebiasan, cara mempengaruhi orang lain, interaksi, kedudukan dalam oragnisasi dan persepsi mengenai pengaruh yang sah. kepemimpinan adalah kemampuan untuk mempengaruhi orang lain untuk mencapai tujuan dengan antusias (david, keith, 1985). menurut veitzhal rivai (2004), kepemimpinan adalah proses mempengaruhi atau memberi contoh kepada pengikutpengikutnya lewat proses komunikasi dalam upaya mencapai tujuan organisasi. menurut achmad suyuti (2001) yang dimaksud dengan kepemimpinan adalah proses mengarahkan, membimbing dan mempengaruhi pikiran, perasaan, tindakan dan tingkah laku orang lain untuk digerakkan ke arah tujuan tertentu. gaya kepemimpinan pada dasarnya mengandung pengertian sebagai suatu perwujudan tingkah laku dari seorang pemimpin yang menyangkut kemampuannya dalam memimpin. perwujudan tersebut biasanya membentuk suatu pola atau bentu tertentu. pengertian gaya kepemimpinan yang demikian ini sesuai dengan pendapat yang disampaikan oleh davis dan newstrom (1995) yang menyatakan bahwa pola tindakan pemimpin secara keseluruhan seperti yang dipersepsikan atau diacu oleh bawahan. gaya kepemimpinan mewakili filsafat, ketrampilan, dan sikap pemimpin dalam politik. teori kepemimpinan gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 16 gaya kepemimpinan dari seorang pemimpin, pada dasarnya dapat diterangkan melalui tiga aliran teori sebagai berikut : 1. teori genetis (keturunan) inti dari teori ini menyatakan bahwa “leader are born and not made” (pemimpin itu dilahirkan sebagai bakat dan bukannya dibuat). para penganut aliran teori ini berpendapat bahwa seorang pemimpin akan menjadi pemimpin karena ia telah dilahirkan dengan bakat kepemimpinannya. dalam keadaan yang bagaimanapun seseorang ditempatkan karena ia telah ditakdirkan menjadi pemimpin, sesekali kelak ia akan timbul sebagai pemimpin. berbicara mengenai takdir, secara filosofis pandangan ini tergolong pada pandangan fasilitas atau determinitis. 2. teori sosial jika teori pertama di atas adalah teori yang ekstrim pada satu sisi, maka teori inipun merupakan ekstrim pada sisi lainnya. inti aliran teori sosial ini ialah bahwa “leader are made and not born” (pemimpin itu dibuat atau dididik dan bukannya kodrati). jadi teori ini merupakan kebalikan inti teori genetika. para penganut teori ini mengetengahkan pendapat yang mengatakan bahwa setiap orang bisa menjadi pemimpin apabila diberikan pendidikan dan pengalaman yang cukup. 3. teori ekologis kedua teori yang ekstrim di atas tidak seluruhnya mengandung kebenaran, maka sebagai reaksi terhadap kedua teori tersebut timbullah aliran teori ketiga. teori yang disebut teori ekologis ini pada intinya berarti bahwa seseorang hanya akan berhasil menjadi pemimpin yang baik apabila ia telah memiliki bakat kepemimpinan. bakat tersebut kemudian dikembangkan melalui pendidikan yang teratur dan pengalaman yang memungkinkan untuk dikembangkan lebih lanjut. teori ini menggabungkan segi-segi positif dari kedua teori terdahulu sehingga dapat dikatakan merupakan teori yang paling mendekati kebenaran. tipologi kepemimpinan dalam praktiknya, dari ketiga gaya kepemimpinan tersebut berkembang beberapa tipe kepemimpinan; di antaranya adalah sebagian berikut (siagian,1997). 1. tipe otokratis 2. tipe militeristis 3. tipe paternalistis 4. tipe karismatik 5. tipe demokratis secara implisit tergambar bahwa untuk menjadi pemimpin tipe demokratis bukanlah hal yang mudah. namun, karena pemimpin yang demikian adalah yang paling ideal, alangkah baiknya jika semua pemimpin berusaha menjadi seorang pemimpin yang demokratis. ishak arep, hendri tanjung, (2003) mengemukakan empat (4) gaya kepemimpinan yang lazim digunakan, antara lain 1. democratic leadership, yakni suatu gaya kepemimpinan yang menitikberatkan pada kemampuan untuk menciptakan moral dan kemampuan untuk menciptakan kepercayaan. 2. directorial/authocratic leadership, yakni suatu gaya kepemimpinan yang menitikberatkan kepada kesanggupan untuk memaksakan keinginannya yang mampu mengumpulkan pengikut untuk kepentingan pribadi dan golongannya dengan kesediaan menerima segala resiko apapun. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 17 3. paternalitic leadership, yakni bentuk gaya kepemimpinan pertama (democratic) dan kedua (dictorial) diatas, yang dapat diibaratkan dengan sistem diktator yang berselimutkan demokratis. 4. free rein leadership, yakni gaya kempimimpinan yang 100% menyerahkan sepenuhnya kebijaksanaan pengoprasian manajemen sumber daya manusia kepada bawahannya dengan hanya berpegang kepada ketentuan-ketentuan pokok yang ditentukan oleh atasan mereka. menurut heidjrachman dan husnan (2002:173) seorang pemimpin harus memiliki sifat perceptive artinya mampu mengamati dan menemukan kenyataan dari suatu lingkungan. untuk itu ia harus mampu melihat, mengamati, dan memahami keadaan atau situasi tempat kerjanya, dalam artian bagaimana para bawahannya, bagaimana keadaan organisasinya, bagaimana situasi penugasannya, dan juga tentang kemampuan dirinya sendiri. la harus mampu menyesuaikan diri dengan lingkungannya. maka dari itu dalam memilih gaya kepemimpinan yang akan digunakan, perlu dipertimbangkan berbagai faktor yang mempengaruhinya. komitmen organisasi menurut wiyono (1999: 34), komitmen adalah tekad bulat untuk melakukan sesuatu dengan niat yang sungguh-sungguh melakukan. komitmen yang baik adalah komitmen yang dimulai dari pimpinan. sedangkan menurut robbins (2001:140), komitmen pegawai pada suatu organisasi adalah suatu keadaan di mana karyawan memihak kepada organisasi tertentu dan tujuan-tujuannya, serta berniat memelihara keanggotaannya dalam organisasi itu. pendapat lain dikemukakan oleh pradiansyah (1999:31) yang menguraikan bahwa komitmen merupakan konsep manajemen yang menempatkan sumber daya manusia sebagai figur sentral dalam organisasi usaha. tanpa komitmen, sukar mengharapkan partisipasi aktif dan mendalam dari sumber daya manusia. tapi komitmen bukanlah sesuatu yang dapat hadir begitu saja. komitmen harus dilahirkan. oleh sebab itu komitmen harus dipelihara agar tetap tumbuh dan eksis disanubari sumber daya manusia. dengan cara dan teknik yang tepat pimpinan yang baik bisa menciptakan dan menumbuhkan komitmen. allen dan meyer (1990: 235) mengklasifikasikan komitmen organisasional ke dalam tiga dimensi, yaitu: komitmen afektif (affective commitment), komitmen continuance (continuance commitment), dan komitmen normatif (normative commitment). penjelasan dari ketiga dimensi komitmen tersebut adalah sebagai berikut : 1. komitmen afektif (affective commitment) yaitu keterlibatan emosi pekerja terhadap organisasi. komitmen ini dipengaruhi dan atau dikembangkan apabila keterlibatan dalam organisasi terbukti menjadi pengalaman yang memuaskan. organisasi memberikan kesempatan untuk melakukan pekerjaan dengan semakin baik atau menghasilkan kesempatan untuk mendapatkan skill yang berharga. 2. komitmen berkesinambungan (continuance commitment) yaitu keterlibatan komitmen berdasarkan biaya yang dikeluarkan akibat keluarnya pekerja dari organisasi. komitmen ini dipengaruhi dan atau dikembangkan pada saat individu melakukan investasi. investasi tersebut akan hilang atau berkurang nilainya apabila individu beralih dari organisasinya. 3. komitmen normatif (normative commitment) yaitu keterlibatan perasaan pekerja terhadap tugas-tugas yang ada di organisasi. komitmen normatif dipengaruhi dan atau dikembangkan sebagai hasil dari internalisasi tekanan normatif untuk melakukan gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 18 tindakan tertentu, dan menerima keuntungan yang menimbulkan perasaan akan kewajiban yang harus dibalas. akuntabilitas akuntabilitas dapat dibedakan karena faktor lingkungan yang mempengaruhi sikap dan watak kehidupan manusia, sehingga dalam hal ini akuntabilitas dapat dibedakan menjadi dua jenis, yaitu akuntabilitas internal dan akuntabilitas eksternal. akuntabilitas internal adalah akuntabilitas yang mencerminkan pertanggungjawaban seseorang terhadap tuhannya. sedangkan akuntabilitas eksternal adalah pertanggungjawaban seseorang kepada lingkungannya, baik lingkungan formal maupun lingkungan masyarakat. akuntabilitas berasal dari bahasa prancis kuno yaitu comper atau conter yang berarti to account atau to enumerate (cut dan muray, 2000). secara eksplisit, arti to account sendiri adalah untuk menghitung. bovens (2007) menegaskan secara etymological dan akar historis bahwa akuntabilitas datang dari akuntansi. menurut kamus oxford, akuntabilitas berarti tanggung jawab seseorang untuk memberikan perhitungan dan kejelasan atas sesuatu. makna akuntabilitas kemudian diperluas dengan berbagai penelitian yang mengembangkan akuntabilitas dalam berbagai konteks. akbar (2012) makna akuntabilitas tergantung pada konteks yang melekat pada kata akuntabilitas. sinclair (1995) dalam hartati (2008) menyebutkan lima bentuk akuntabilitas, yaitu akuntabilitas politik, akuntabilitas publik, akuntabilitas manajerial, akuntabilitas profesional, dan akuntabilitas. akuntabilitas sebagai kewajiban untuk memberikan pertanggungjawaban atas pengelolaan tersebut kepada pihak yang mempercayai kepadanya suatu tanggungjawab. gregory (1995) sebagaimana yang dikutib oleh jacobs (2000) menjelaskan bahwa akuntabilitas didefinisikan sebagai ” the need to give an account of one’s actions.” hal senada juga dijelaskan oleh jones (1991). menurut tim studi akuntansi keuangan pemerintah bpkp seperti yang dikutip rosjidi (2001:144) makna akuntabilitas berarti perwujudan kewajiban untuk mempertanggungjawabkan keberhasilan atau kegagalan atas pelaksanaan misi organisasi dalam mencapai tujuan-tujuan dan sasaran-sasaran yang telah ditetapkan, melalui suatu media pertanggungjawaban secara periodik. saleh dan iqbal (1995) dalam hartati (2008) juga berpendapat bahwa akuntabilitas merupakan sisi – sisi sikap dan watak kehidupan manusia. akuntabilitas didefinisikan secara sempit sebagai kemampuan untuk memberikan jawaban kepada otoritas yang lebih tinggi atas tindakan “seseorang” atau “sekelompok orang” terhadap masyarakat secara luas atau dalam suatu organisasi. dalam konteks instusi pemerintah, “seseorang” tersebut adalah pimpinan instansi pemerintah sebagai penerima amanat yang harus memberikan pertanggungjawaban atas pelaksanaan amanat tersebut kepada masyarakat atau publik sebagai amanat. pengertian lain dari akuntabilitas menurut lawton dan rose dapat dikatakan sebagai sebuah proses dimana seorang atau sekelompok orang yang diperlukan untuk membuat laporan aktivitas mereka dan dengan cara yang mereka sudah atau belum ketahui untuk melaksanakan pekerjaan mereka (ypapi, 2004). menurut mardiasmo (2005) akuntabilitas publik adalah kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban, menyajikan, melaporkan dan mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggungjawabnya kepada pihak pemberi amanah (principal) yang memiliki hak dan kewenangan untuk meminta pertanggungjawaban tersebut. akuntabilitas (accountability) yaitu berfungsinya seluruh komponen penggerak jalannya kegiatan perusahaan, sesuai tugas dan kewenangannya masing-masing (hartati, 2008). akuntabilitas keuangan jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 19 akuntabilitas keuangan merupakan pertanggungjawaban mengenai integritas keuangan, pengungkapan dan ketaatan terhadap peraturan perundangundangan. sasarannya adalah laporan keuangan yang mencakup penerimaan, penyimpanan dan pengeluaran keuangan instansi pemerintah. komponen pembentuk akuntabilitas keuangan terdiri atas : organizational citizenship behavior (ocb) organizational citizenship behavior (ocb) atau prilaku sosial organisasi seringkali disingkat dengan ocb, yaitu perilaku anggota organisasi. konstruksi ini sangat terkenal dalam perilaku organisasi saat pertama kali diperkenalkan dengan dasar teori kepribadian dan sikap kerja. organizational citizenship behavior (ocb) merupakan sikap ikut memiliki organisasi dan bertanggung jawab untuk memajukan dan memelihara kinerja organisasi melalui tindakan yang positif diluar peran formalnya sebagai karyawan. ocb pertama kali diperkenalkan oleh smith, organ dan near pada tahun 1983. konsep ini sebenarnya serupa dengan konsep katz dan kahn (1964), bahwa perilaku organisasi yang paling mendasar untuk menfungsikan organisasi adalah inovatif dan spontaneouse, yang meliputi saling membantu yang lain, menjaga organisasi, memberikan ide yang bersifat membangun, pelatihan diri. dan penelitiannya yang lain (1978) tentang perilaku ekstra peran. dickson (1964) juga menulis tentang sikap kerjasama dalam bukunya management and the worker, yang mana untuk menjadikan keseimbangan organisasi maka harus pro gerakan sosial. lebih lanjut jones mengemukakan organizational citizenship behavior (ocb) adalah perilaku informal yang mendukung efektivitas organisasi dan dilakukan secara sukarela. organizational citizenship behavior (ocb) memiliki karakteristik yaitu perilaku yang dilakukan secara sukarela, perilaku yang dilakukan secara spontan, perilaku yang mendukung efektivitas organisasi, perilaku yang tidak mudah diambil dan dihargai melalui evaluasi kinerja terutama karena perilaku tersebut tidak tercantum dalam uraian jabatan. dimensi organizational citizenship behavior (ocb) organ berpendapat bahwa perilaku citizenship atau ekstra peran ini diimplementasikan dalam 5 bentuk “perilaku,yaitu : a. altruism (perilaku membantu orang lain) sifat mementingkan kepentingan orang lain, seperti memberikan pertolongan pada kawan sekerja yang baru, dan menyediakan waktu untuk orang lain. perilaku membantu rekan atau teman sekerja yang mengalami kesulitan dalam situasi yang sedang dihadapinya baik mengenai tugas dalam organisasi maupun masalah pribadi orang lain. dimensi ini mengarah kepada memberi pertolongan yang bukan merupakan kewajiban yang ditanggungnya. b. conscientiousness (ketelitian dan kehatihatian) sifat kehati-hatian seperti efisiensi menggunakan waktu, dan tingkat kehadiran tinggi. perilaku ini berusaha untuk melebihi yang diharapkan oleh perusahaan atau perilaku yang sukarela yang bukan merupakan kewajiban atau tugas karyawan. dimensi ini menjangkau jauh diatas dan jauh kedepan dari panggilan tugas. conscientiousness merupakan kontribusi terhadap efisiensi baik berdasarkan individu maupun kelompok. c. sportsmanship (perilaku yang sportif) sifat sportif dan positif, seperti menghindari komplain dan keluhan yang picik (sportsmanship) adalah dengan memaksimalkan total jumlah waktu yang dipergunakan pada usaha-usaha yang konstruktif dalam organisasi. perilaku yang memberikan toleransi gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 20 terhadap keadaan yang kurang ideal dalam organisasi tanpa mengajukan keberatan-keberatan. seseorang yang mempunyai tingkatan yang tinggi dalam sportsmanship akan menunjukkan sikap yang positif dan menghindar untuk melakukan komplain. sportsmanship akan meningkatkan iklim yang positif diantara karyawan, karyawan akan lebih sopan dan bekerja sama dengan yang lain, sehingga akan menciptakan lingkungan kerja yang lebih menyenangkan. d. courtesy (menjaga hubungan baik) menjaga hubungan baik dengan rekan sekerjanya agar terhindar dari masalahmasalah interpersonal. seseorang yang memiliki dimensi ini adalah orang yang menghargai dan memperhatikan orang lain. sifat sopan dan taat, seperti melalui surat peringatan, atau pemberitahuan sebelumnya, dan meneruskan informasi dengan tepat. courtesy dapat membantu mencegah timbulnya masalah dan memaksimalkan penggunaan waktu. e. civic virtue (kebijaksanaan warga) perilaku yang mengindikasikan tanggung jawab pada kehidupan organisasi (mengikuti perubahan dalam organisasi, mengambil inisiatif untuk merekomendasikan bagaimana operasi atau prosedur-prosedur organisasi dapat diperbaiki, dan melindungi sumbersumber yang dimiliki oleh organisasi). dimensi ini mengarah kepada tanggung jawab yang diberikan organisasi kepada seseorang untuk meningkatkan kualitas bidang pekerjaan yang ditekuninya. sifat bijaksanan atau keanggotaan yang baik, seperti melayani komite atau panitia, melakukan fungsi-fungsi sekalipun tidak diwajibkan untuk membantu memberikan kesan baik bagi organisasi. civic virtue dapat memberikan pelayanan yang diperlukan bagi kepentingan organisasi”. penelitian terdahulu di indonesia penelitian mengenai akuntabilitas disektor publik masih sangat kurang. teclock dan kim (1987) dalam hartati (2008) meneliti pengaruh akuntabilitas terhadap proses kognitif seseorang. hasil penelitiannya membuktikan bahwa subjek yang diberikan instruksi diawal (postexposure accountability) bahwa pekerjaan mereka akan diperiksa oleh atasan, melakukan proses kognitif yang lebih lengkap, memberikan respon yang lebih tepat dan melaporkan keputusan yang lebih realistis. sejalan dengan penelitian teclock dan kim (1987), meissier dan quilliam (1992) juga meneliti pengaruh akuntabilitas terhadap proses kognitif seseorang dalam bekerja. hasil penelitiannya membuktikan bahwa subjek dengan akuntabilitas tinggi melakukan proses kognitif yang lebih lengkap. cloyd (1997) meneliti pengaruh akuntabilitas terhadap kualitas hasil kerja auditor. hasil penelitian cloyd (1997) membuktikan akuntabilitas dapat meningkatkan kualitas hasil kerjaa uditor jika pengetahuan audit yang dimiliki tinggi. asumsi yang digunakan dalam penelitian ini adalah bahwa kompleksitas pekerjaan yang dihadapi tinggi. penelitian cloyd (1997) ini di kembangkan oleh tan dan alison (1999) dengan menilai kualitas hasil kerja berdasarkan kompleksitas kerja yang dihadapi. seseorang dengan akuntabilitas tinggi memiliki keyakinan yang lebih tinggi bahawa pekerjaan mereka akan diperiksa oleh pimpinan dibandingkan dengan seseorang yang memiliki akuntabilitas rendah. hasil penelitian tan dan alison (1999) ini tidak konsisten dengan cloyd (1997). tan dan alison (1999 )membuktikan bahwa akuntabilitas tidak mempengaruhi kualitas hasil kerja baik untuk pekerjaan dengan kompleksitas kerja rendah, menengah ataupun tinggi. penelitian empiris tentang pelaporan akuntabilitas di indonesia juga dilakukan oleh ahmad solikin tahun 2005. penelitian ini bertujuan untuk menilai apakah dalam melaporkan laporan akuntabilitas (kinerja) di departemen-departemen di indonesia jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 21 terdapat pernyataan yang melebih-lebihkan hasil kinerja mereka. objek penelitian ini adalah tiga puluh dua departemen kementrian yang ada di indonesia yang melaporkan laporan akuntabilitas pada tahun 2002. penelitian ini menggunakan contentanalisys untuk mengukur kualitas laporan akuntabilitas tersebut. hasil dari penelitian ini menunjukkan bahwa kebanyakan unit organisasi cenderung untuk melaporkan kinerja mereka secara tinggi. hal ini berarti bahwa kebanyakan unit organisasi menjunjung dirinya sendiri untuk kinerja yang baik dan menyalahkan faktor luar jika terjadi kegagalan dalam kinerja mereka. riketta dan landererer (2002) juga mengungkapkan bahwa komitmen organisasi dapat digunakan untuk mengidentifikasi kinerja karyawan. penelitian ini memperluas penelitian riketta dan landerrer (2002) yang meneliti pengaruh komitmen organisasi terhadap perilaku kerja dengan akuntabilitas sebagai variabel pemoderasi. hasil penelitian riketta dan lenderrer (2002) justru menyatakan bahwa akuntabilitas bukan sebagai variabel pemoderasi, tetapi sebagai variabel yang independen. akuntabilitas sebagai variabel pemoderasi dalam penelitian riketta dan landerer (2002) tidak terdukung. penelitian mahmudah dan mapuasari (2013) menemukan bahwa akuntabilitas bukan sebagai variabel pemoderasi tetapi sebagai variabel intervening. jadi dalam penelitian ini akuntabilitas memediasi hubungan antara komitmen organisasi dan organization citizenship behavior. pengembangan hipotesis gaya kepemimpinan terhadap organizational citizenship behavior kepemimpinan adalah kemampuan untuk mempengaruhi orang lain untuk mencapai tujuan dengan antusias (david, keith, 1985). kemampuan untuk memimpin orang lain adalah sebuah kualitas fundamental yang dicari organisasi – organisasi dalam pengorganisasian pegawai. para pemimpin yang efektif mengandalkan daya tarik emosional untuk membantu menyampaikan visi – misi organisasi dan pencapaian tujuan organisasi, terlebih institusi militer sangat kental akan budaya komando dalam pelaksanaan kinerjanya, maka para pegawai cenderung berperilaku ocb dipengaruhi oleh tipe kepemimpinan para atasan atau pemimpin mereka. adanya dukungan dari atasan juga turut mempengaruhi ocb. dukungan yang diberikan oleh pemimpin dapat memunculkan sikap positif terhadap pekerjaan dan organisasi, serta mempunyai keinginan untuk membantu rekan sekerjanya dan akan lebih kooperatif (organ, padsakoff ,2006:253). barbuta dan schol (1999) menemukan bahwa yang dapat mempengaruhi ocb adalah perilaku kepemimpinan, dengan korelasi yang sangat kuat. h1: gaya kepemimpinan berpengaruh terhadap organizational citizenship behavior komitmen organisasi terhadap organizational citizenship behavior faktor lain yang turut mempengaruhi organizational citizenship behavior (ocb) adalah komitmen organisasi. karyawan yang memiliki komitmen terhadap organisasi akan merasa bahagia menjadi bagian dari organisasi tersebut, mempunyai kepercayaan dan perasaan yang baik terhadap organisasinya,dan mempunyai keinginan untuk tetap tinggal dalam organiasasi, serta bermaksud untuk melakukan apa yang terbaik bagi organisasi sehingga akan lebih memunculkan ocb. riketta dan landerrer (2002) menemukan bahwa komitmen organisasi berpengaruh positif terhadap perilaku kerja dalam hal ini ocb. individu yang mempunyai komitmen organisasi afektif yang gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 22 tinggi akan memiliki niat untuk membalas (reciprocate) untuk organisasi melalui melibatkan diri dalam ocb (cropanzano et al., 2003). lingkungan kerja yang menyuburkan komitmen organisasi akan berkontribusi dengan peningkatan kualitas kerja. cara anggota tni melihat lingkungan kerja dapat mempengaruhi kinerja dan lingkungan kerja juga memainkan peran kunci dalam mengembangkan sikap dan perilaku pekerjaan. menyadari akan pentingnya komitmen organisasi, pemerintah di tahun 2011 mulai memberikan remunerasi yang berupa tunjangan jabatan untuk meningkatkan kesejahteraan anggota tni, sehingga diharapkan komitmen organisasi semakin tinggi. h2: komitmen organisasi berpengaruh terhadap organizational citizenship behavior. akuntabilitas terhadap organizational citizenship behavior march dan olsen (1989) dalam moynihan dan pandey (2007) mengamati bahwa harapan, preferensi, pengalaman, dan interpretasi dari tindakan orang lain semua dibangun dalam institusi. orang membangun keyakinan dan perilaku berdasarkan apa yang dilihat dan tepat dalam lingkungan mereka dan norma-norma perilaku orang-orang di sekitar mereka. akuntabilitas melibatkan harapan atau asumsi bahwa individu akan berperilaku dengan cara tertentu (hall, et al 2004). jelas bahwa perilaku karyawan mempunyai hubungan dengan akuntabilitas. kepercayaan dan akuntabilitas tertanam dalam konteks sosial yang berhubungan dengan variabel sosial-psikologis dalam konteks organisasi baik formal maupun informal (ammeter et al 2004 dalam hall, et al 2004). menurut budiyanto (2013) untuk menciptakan efektifitas organisasi yang berdampak pada peningkatan produktifitas, perlu menciptakan suasana kerja yang memberi peluang munculnya perilaku ocb dikalangan pegawai. di instansi militer, tuntutan akuntabilitas internal sangat tinggi. akuntabilitas internal ini diduga dapat menjadi pemicu anggota berperilaku ocb. dari sisi akuntabilitas eksternal, dunia militer tidak lagi ekslusif dan tertutup seperti pada era orde baru. publik menyaksikan dan turut mengawasi kinerja tni dalam menjalankan tugasnya. oleh sebab itu, kesadaran anggota tni akan akuntabilitas eksternal yang harus dipenuhi akan mampu meningkatkan semangat untuk berperilaku ocb. h3: akuntabilitas berpengaruh terhadap organizational citizenship behavior metode penelitian jenis penelitian jenis penilitian ini merupakan penelitian lapangan dengan menggunakan metode survei melalui penyebaran kuesioner. disain penelitian yang digunakan dalam penelitian ini bersifat penjelasan (explanatory research) yaitu menjelaskan hubungan kausalitas antara variabel eksogen dan variabel endogen. populasi adalah sekelompok orang, kejadian atau segala sesuatu yang mempunyai karakteristik tertentu (indriantoro dan supomo, 2002). populasi dari penelitian ini adalah pegawai atau anggota tni-ad di kota bengkulu. sampel dalam penelitian ini adalah beberapa orang anggota tni-ad yang bertugas di korem 041/gamas, kodim 0407 dan kompi senapan b/jy kota bengkulu. pengambilan sampel mengikuti teori pengambilan sampel secara nonprobabilistik dengan menggunakan metode purposive sampling. purposive sampling (judgment sampling) yaitu pengambilan sampel dari suatu populasi dengan pertimbangan kriteria tertentu (jogiyanto, 2007), dalam hal ini kriteria tersebut adalah pegawai atau anggota tni-ad yang memiliki masa kerja minimal 2 tahun. dasar pertimbangannya adalah diperkirakan dalam jangka waktu 2 tahun pegawai memiliki waktu dan pengalaman untuk beradaptasi serta menilai sendiri kondisi lingkungan kerjanya, sehingga mampu jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 23 mengidentifikasi dan menentukan jawaban yang sesuai pada pertanyaan dalam kuesioner yang terkait dengan variabel penelitian. jumlah sampel dengan kriteria tersebut berdasarkan data korem 041/gamas terdapat 170 sampel yang ada di kota bengkulu. definisi operasional dan pengukuran variabel variabel dalam penelitian ini terdiri dari variabel eksogen dan endogen. variabel eksogen adalah variabel yang tidak diprediksi oleh variabel lain dalam model (ferdinand, 2006). variabel eksogen dalam penelitian ini adalah organizational citizenship behavior (ocb). variabel endogen adalah variabel yang diprediksikan oleh satu atau beberapa variabel lain (ferdinand, 2006). variabel endogen dalam penelitian ini adalah gaya kepemimpinan, komitmen organisasi dan akuntabilitas. ada empat variabel yang digunakan dalam penelitian ini dan diukur dengan menggunakan instrumen-instrumen yang diadopsi dari literatur-literatur yang digunakan dalam penelitian terdahulu. konstruk tersebut adalah: 1. organization citizenship behaviour (ocb) ocb adalah perilaku karyawan yang melebihi peran yang diwajibkan, yang secara tidak langsung diakui secara eksplisit oleh sistem reward formal (organ,1988 dalam bolino, et al 2002). ocb diukur dengan 4 item dari dimensi arah langsung ke organisasi dan 4 dimensi arah langsung ke individu (william dan anderson, 1991). pengukuran ini konsisten dengan chen dan yang (2012), rayner et al (2012). penilaian responden terhadap indikator tersebut diukur dengan 5 skala likert dari sangat tidak setuju sampai sangat setuju, yaitu 1 berarti sangat tidak setuju (sts), 2 berarti tidak setuju (ts), 3 berarti kurang setuju (ks), 4 berarti setuju (s) dan 5 berarti sangat setuju (ss). semakin tinggi skor variabel ini berarti ocb pada organisasi tersebut semakin baik. sebaliknya, semakin rendah skor ini berarti ocb pada organisasi tersebut rendah. 2. gaya kepemimpinan gaya kepemimpinan menurut davis, keith. (1985) adalah pola tindakan pemimpin secara keseluruhan seperti yang dipersepsikan oleh para pegawainya. gaya kepemimpinan mewakili filsafat, ketrampilan, dan sikap pemimpin dalam politik. behling, orlando dan james m. mcfillen (1996) dalam fuad mas’ud (2004) mengembangkan kuesioner gaya kepemimpinan transformasional. kuesioner ini terdiri dari dua macam, indikatornya adalah sebagai berikut : 1. kuesioner kepercayaan pengikut (follower belief questionnaire) (1) inspirasi (2) kekaguman (3) pemberdayaaan 2. kuesioner atribut perilaku pemimpin (attributes of leader behavior questionnaire) (1) menunjukkan empati (2) menjelaskan misi dengan menarik (3) menunjukkan keyakinan (4) meningkatkan image (5) memberikan peluang untuk sukses penilaian responden terhadap indikator tersebut diukur dengan 5 skala likert dari sangat tidak setuju sampai sangat setuju, yaitu 1 berarti sangat tidak setuju (sts), 2 gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 24 berarti tidak setuju (ts), 3 berarti kurang setuju (ks), 4 berarti setuju (s) dan 5 berarti sangat setuju (ss). komitmen organisasi konsep komitmen adalah tingkat sampai mana seseorang karyawan/pegawai memihak sebuah organisasi serta tujuan – tujuan dan keinginan untuk mempertahankan keanggotaannya dalam organisasi tersebut (stephen p. robbins dan timothy a. j: 100). komitmen organisasi diukur dari 1 faktor/dimensi yaitu afektif dengan 4 item versi meyer dan allen (1997) konsisten dengan penelitian fry,et al (2011), riketta dan landerer (2002). penilaian responden terhadap indikator tersebut diukur dengan 5 skala likert dari sangat tidak setuju sampai sangat setuju, yaitu 1 berarti sangat tidak setuju (sts), 2 berarti tidak setuju (ts), 3 berarti kurang setuju (ks), 4 berarti setuju (s) dan 5 berarti sangat setuju (ss). semakin tinggi skor variabel ini berarti komitmen dari anggota tni tersebut terhadap organisasi semakin baik. sebaliknya, semakin rendah skor ini berarti komitmen dari anggota tni tersebut rendah terhadap organisasi. akuntabilitas akuntabilitas eksternal adalah akuntabilitas dari entitas pemerintah lokal untuk pemangku kepentingan seperti pemerintah pusat, dprd, dan masyarakat (akbar,2012). akuntabilitas eksternal diukur dengan 5 item konsisten dengan riketta dan landerer (2002). akuntabilitas internal terkait hubungan antara atasan dan bawahan dalam organisasi (stewart dan walsh, 1994 dalam akbar, 2012). akuntabilitas internal diukur dengan 2 item sama dengan akbar (2012). penilaian responden terhadap indikator tersebut diukur dengan 5 skala likert dari sangat tidak setuju sampai sangat setuju, yaitu 1 berarti sangat tidak setuju (sts), 2 berarti tidak setuju (ts), 3 berarti kurang setuju (ks), 4 berarti setuju (s), 5 berarti sangat setuju (ss). semakin tinggi skor variabel ini berarti akuntabilitas dari anggota tni tersebut semakin baik. sebaliknya, semakin rendah skor ini berarti akuntabilitas dari anggota tni tersebut semakin rendah atau tidak dijalankannya praktik akuntabilitas oleh anggota tni tersebut. metode pengumpulan data karena data yang diperlukan berupa opini individu maka teknik pengumpulan data dalam penelitian ini berupa survei. survei merupakan proses pengukuran yang digunakan untuk mengumpulkan informasi dalam sebuah wawancara yang terstruktur dengan baik dengan atau tanpa seorang pewawancara (cooper dan schindler, 2011:242). alat pengumpulan data menggunakan survei kuesioner yang berisi pertanyaan untuk responden. kuesioner diantar langsung ke kantor angkatan darat kota bengkulu. metode analisis dalam penelitian ini analisis data menggunakan pendekatan partial least square (pls). pls adalah model persamaan structural equation modeling (sem) yang berbasis komponen atau varian. menurut ghozali (2006), pls merupakan pendekatan alternatif yang bergeser dari pendekatan sem berbasis kovarian menjadi berbasis varian. sem yang berbasis kovarian umumnya menguji kausalitas atau teori sedangkan pls lebih bersifat predictive model. pls merupakan metode analisis yang powerfull (ghozali,2006), karena tidak didasarkan pada banyak asumsi. misalnya, data harus terdistribusi normal, sampel tidak harus besar. selain dapat digunakan untuk mengkonfirmasi teori, pls dapat digunakan untuk menjelaskan ada tidak hubungan antar jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 25 variabel laten. pls dapat sekaligus menganalisis konstruk yang dibentuk dengan indikator reflektifbdan formatif. statistik deskriptif dalam penelitian ini digunakan statistik deskriptif untuk memberikan gambaran mengenai demografi responden penelitian dan deskriptif mengenai variabel-variabel penelitian untuk mengetahui distribusi frekuensi absolut yang menunjukkan angka rata-rata (mean) kisaran aktual, kisaran teoritis, penyimpangan baku (standard deviation), dan kecenderungan jawaban responden. model pengukuran atau outer model convergent validity dari model pengukuran dengan model reflektif indikator dinilai berdasarkan skor ave dan communality masing-masing harus bernilai diatas 0,5. artinya, probabilitas indikator disuatu konstruk masuk ke variabel lain lebih rendah 50% sehingga probabilitas indikator tersebut konvergen dan masuk di konstruk yang dimaksud lebih besar, yaitu diatas 50%, (jogiyanto dan willy, 2009). korelasi antar item skor/komponen skor dengan konstruk skor yang dihitung dengan pls. ukuran reflektif dikatakan tinggi jika berkorelasi lebih dari 0,70 dengan konstruk yang ingin diukur. namun demikian untuk penelitian tahap awal dari pengembangan skala pengukuran nilai loading 0,5 sampai 0,60 dianggap cukup (chin, 1998 dalam ghozali, 2000). discriminant validity dari model pengukuran dengan reflektif indikator dinilai berdasarkan cross loading pengukuran dengan konstruk. jika korelasi konstruk dengan item pengukuran lebih besar daripada ukuran konstruk lainnya, maka akan menunjukkan bahwakonstruk laten memprediksi ukuran pada blok yang lebih baik daripada ukuran blok lainnya. uji reliabilitas dapat dilihat dari nilai cronbach’s alpha dan nilai composite reliability. untuk dapat dikatakan suatu konstruk reliabel, maka nilai cronbach’s alpha harus > 0,6 dan nilai composite reliability harus 0,7 (jogiyanto dan willy, 2009). model struktural atau inner model inner model (inner relation, structural model dan substantive theory) menggambarkan hubungan antar variabel laten berdasarkan pada teori substantif. model struktural dievaluasi dengan menggunakan r-square untuk konstruk dependen, stonegeisser q-square test untuk predictive relevance dan uji t serta signifikansi dari koefisien parameter jalur struktural. dalam menilai model dengan pls dimulai dengan melihat r-square untuk setiap variabel laten dependen. interprestasinya sama dengan interpretasi pada regresi. perubahan rsquare dapat digunakan untuk menilai pengaruh variabel laten independen tertentu terhadap variabel laten dependen apakah mempunyai pengaruh yang substantif (ghozali, 2006). disamping melihat nilai r-square, model pls juga dievaluasi dengan melihat nilai koefisien path atau inner model dimana menunjukkan tingkat signifikansi dalam pengujian hipotesis. skor koefisien path atau inner model yang ditunjukkan oleh nilai t-statistic, harus diatas 1,96 untuk pengujian alpha 5% (hair et al, 2006) dalam jogiyanto dan willy (2009). hasil dan pembahasan deskripsi objek penelitian populasi dalam penelitian ini adalah seluruh anggota atau pegawai sipil maupun militer di institusi militer kota bengkulu. sedangkan sampel dalam penelitian ini adalah 170 orang anggota tni-ad yang bertugas di korem 041/gamas, kodim 0401 gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 26 dan kompi senapan b/jy kota bengkulu. instrumen yang digunakan dalam penelitian ini berupa kuesioner yang diberikan secara langsung kepada responden disetiap institusi yang menjadi tempat penelitian. kuesioner diedarkan dari tanggal 4 juni – 18 juni 2014. total kuesioner yang disebarkan dalam penelitian ini berjumlah 170 kuesioner. dari 170 (100%) kuesioner yang disebarkan, 170 (100%) kuesioner diterima kembali. dari 170 (100%) yang diterima, 170 (100%) dapat diolah. adapun profil responden yang berpartisipasi dalam penelitian ini ditunjukkan pada tabel 4.1 sebagai berikut: tabel 4.1 statistik deskripsi sampel uraian frekuensi persentase jenis kelamin: pria wanita 156 14 91,76% 8,24% total 170 100% usia: 20-25 tahun 26-30 tahun 31-35 tahun >35 tahun 34 51 83 2 20,00% 30,00% 48,82% 1,18% total 170 100% tingkat pendidikan sma d3 s1 s2 125 18 25 2 69,44% 12,59% 16,70% 1,27% total 170 100% masa kerja < 5 tahun 5-10 tahun 11-15 tahun 16-20 tahun > 20 tahun 35 65 15 28 27 20,69% 38,23% 8,43% 16,67% 15,98% total 170 100% sumber: data primer diolah, 2014 dari tabel 4.1 dapat dilihat gambaran tentang jenis kelamin, tingkat pendidikan, dan masa kerja responden. jika dilihat dari jenis kelamin responden pria lebih banyak dari wanita yaitu pria 156 orang (91,76%). dari tingkat pendidikan, mayoritas para pegawai tamatan sma, yaitu sebanyak 125 orang (69,44%). dari sisi masa kerja, sebagian besar responden memiliki masa kerja lebih dari 5-10 tahun yaitu sebanyak 65 orang (38,23%). hal ini menunjukkan bahwa responden sudah memiliki cukup berpengalaman karena mereka telah ikut serta dalam organisasi tersebut cukup lama yaitu antara 5 sampai 10 tahun, sehingga responden telah mengetahui dengan baik untuk kondisi dan lingkungan organisasi. analisis statistik dekriptif jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 27 data yang telah terkumpul dari kuesioner yang telah disebarkan ditabulasi dengan tujuan sebagai alat analisis data. hasil tabulasi tersebut diolah menggunakan program spps versi 16.0 yang menghasilkan deskripsi statistik variabel penelitian, seperti yang tampak pada tabel 4.2 berikut: tabel 4.2 deskripsi statistik responden sumber: data primer diolah, 2014 berdasarkan tabel 4.2 di atas, variabel ocb mempunyai bobot kisaran teoritis sebesar 8 sampai dengan 40 dengan nilai rata-rata sebesar 24 sedangkan pada kisaran aktualnya, variabel ocb mempunyai bobot kisaran sesungguhnya sebesar 30 sampai dengan 37 dengan nilai rata-rata sebesar 33,45 dan standar deviasi sebesar 1,414 nilai ratarata jawaban variabel ocb untuk kisaran aktualnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa penilaian responden terhadap aspek ocb dengan 4 item dari dimensi arah langsung ke organisasi dan 4 dimensi arah langsung ke individu adalah tinggi. berdasarkan lampiran 1 menunjukkan bahwa jawaban responden untuk konstruk gaya kepemimpinan cenderung homogen. variabel gaya kepemimpinan mempunyai bobot kisaran teoritis sebesar 8 sampai dengan 40 dengan nilai rata-rata sebesar 24 sedangkan pada kisaran aktualnya, variabel gaya kepemimpinan mempunyai bobot kisaran aktualnya sebesar 30 sampai 40 dengan nilai ratarata sebesar 33,54 dan standar deviasi sebesar 2,277 nilai rata-rata jawaban variabel gaya kepemimpinan untuk kisaran aktualnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa para responden menilai gaya kepemimpinan pada institusi mereka sudah berjalan cukup baik. berdasarkan lampiran 1 menunjukkan bahwa jawaban responden untuk konstruk gaya kepemimpinan cenderung homogen. variabel komitmen organisasi mempunyai bobot kisaran teoritis sebesar 4 sampai dengan 20 dengan nilai rata-rata sebesar 12 sedangkan pada kisaran aktualnya, variabel komitmen organisasi mempunyai bobot kisaran aktualnya sebesar 13 sampai 20 dengan nilai rata-rata sebesar 16,95 dan standar deviasi sebesar 1,215 nilai rata-rata jawaban variabel komitmen organisasi untuk kisaran aktualnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa para responden menilai komitmen organisasi yang dimiliki anggota tni-ad pada institusi mereka sudah berjalan cukup baik. berdasarkan lampiran 1 menunjukkan bahwa jawaban responden untuk konstruk komitmen organisasi cenderung homogen. variabel akuntabilitas mempunyai bobot kisaran teoritis sebesar 7 sampai dengan 35 dengan nilai rata-rata sebesar 21 sedangkan pada kisaran aktualnya, variabel akuntabilitas mempunyai bobot kisaran aktualnya sebesar 27 sampai 33 dengan nilai rata-rata sebesar 29,58 dan standar deviasi sebesar 1,462 nilai rata-rata jawaban variabel akuntabilitas untuk kisaran aktualnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa para responden menilai praktik akuntabilitas pada institusi mereka sudah berjalan cukup baik. variabel n kisaran teoritis rata rata teoritis kisaran aktual rata rata aktual std. deviasi ocb (y) 170 8 – 40 24 30 37 33,45 1,414 gaya kepemimpinan(x1) 170 8 – 40 24 30 – 40 33,54 2,277 komitmen organisasi (x2) 170 4 – 20 12 13 – 20 16,95 1,215 akuntabilitas (x3) 170 7 – 35 21 27 – 33 29,58 1,462 gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 28 berdasarkan lampiran 1 menunjukkan bahwa jawaban responden untuk konstruk akuntabilitas cenderung homogen. analisis data evaluasi measurement (outer) model adapun model pengukuran untuk uji validitas dan reabilitas, koefisien d e t e r m i n a s i model dan koefisien jalur untuk model persamaan, dapat dilihat pada gambar 4.1 berikut: gambar 4.1 tampilan hasil pls algorithm gambar 4.1 tampilan output model pengukuran, 2014 convergent validity tabel 4.3 ave dan communality ave communality ls 0,6939 0,6939 oc 0,6302 0,6302 ac 0,5188 0,5188 ocb 0,5066 0,5066 sumber: pengolahan data dengan pls, 2014 validitas konvergen dari model pengukuran dengan menggunakan indikator reflektif dinilai berdasarkan loading factor indikator-indikator yang mengukur konstruk tersebut. dalam penelitian ini terdapat 4 konstruk dengan jumlah indikator antara 4 sampai dengan 8 indikator dengan skala 1 sampai 5. berdasarkan hasil faktor loading diatas maka dapat disimpulkan bahwa konstruk mempunyai convergent validity yang baik. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 29 discriminate validity pengujian discriminant validity dilakukan untuk membuktikan apakah indikator pada suatu konstruk akan mempunyai loading factor terbesar pada konstruk yang dibentuknya dari pada loading factor dengan konstruk yang lain. dapat di lihat cross loading pada tabel 4.4 berikut: tabel 4.4 cross loading ac ls oc ocb ac1 0,6743 0,3902 0,3167 0,3472 ac2 0,7978 0,3793 0,3762 0,4051 ac3 0,6894 0,3404 0,3562 0,3891 ac4 0,7798 0,3216 0,3563 0,4501 ac5 0,6658 0,3561 0,3156 0,4062 ac6 0,6926 0,3701 0,3235 0,3573 ac7 0,7854 0,3807 0,3268 0,4021 ls1 0,3432 0,7342 0,4012 0,4309 ls2 0,3238 0,6570 0,4103 0,4103 ls3 0,3901 0,7292 0,4029 0,4004 ls4 0,3801 0,6842 0,3901 0,3907 ls5 0,3756 0,7113 0,3978 0,3078 ls6 0,3321 0,6904 0,4030 0,4332 ls7 0,3907 0,6093 0,4005 0,3885 ls8 0,3177 0,7106 0,3982 0,4112 oc1 0,3694 0,3309 0,8164 0,4860 oc2 0,3077 0,3408 0,7771 0,4721 oc3 0,3197 0,3122 0,7876 0,4182 oc4 0,3602 0,3224 0,8012 0,4651 ocb1 0,2750 0,3507 0,4381 0,7522 ocb2 0,5465 0,5465 0,3970 0,7704 ocb3 0,5447 0,5034 0,3759 0,7470 ocb4 0,4653 0,4122 0,2534 0,5529 ocb5 0,2980 0,3012 0,4068 0,6969 ocb6 0,4103 0,3908 0,3968 0,7765 ocb7 0,3568 0,3791 0,5595 0,7016 ocb8 0,2803 0,7560 0,4166 0,7326 berdasarkan tabel 4.4 di atas, menunjukkan nilai cross loading juga menunjukkan adanya discriminate validity yang baik oleh karena nilai korelasi indikator terhadap konstruknya lebih tinggi dibandingkan nilai kolerasi indikator dengan konstruk lainnya. sebagai ilustrasi loading factor ls1 (indikator pertanyaan untuk gaya kepemimpinan) adalah sebesar 0,6743 yang lebih tinggi daripada loading factor dengan konstruk lain, yaitu ls (0,3902), oc (0,3167) dan ocb (0,3472). tabel tersebut juga menunjukkan bahwa indikator-indikator komitmen organisasi juga mempunyai nilai loading factor yang lebih tinggi daripada loading factor dengan konstruk yang lain. hal serupa juga tampak pada indikator akuntabilitas dengan demikian, gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 30 konstruk laten memprediksi indikator pada blok mereka lebih baik dibandingkan dengan indikator di blok yang lain. composite reliability dan cronbach’s alpha disamping uji validitas konstruk, dilakukan juga uji reliabilitas konstruk yang diukur dengan composite reliability dan cronbach’s alpha dari blok indikator yang mengukur konstruk. berikut ini adalah hasil pengujian composite reliability dan cronbach’s alpha dari smart pls: tabel 4.5 composite reliability dan cronbach’s alpha construct composite reliability cronbach alpha ls 0,9188 0,9675 oc 0,8363 0,7071 ac 0,8429 0,7659 ocb 0,8769 0,8354 sumber: pengelolahan data dengan pls, 2014 konstruk dinyatakan reliabel jika memiliki nilai composite reliability di atas 0,70 dan cronbach’s alpha di atas 0,60. dari hasil output smartpls di atas semua konstruk memiliki nilai composite reliability di atas 0,70 dan cronbach’s alpha di atas 0,60. jadi dapat disimpulkan bahwa konstruk memiliki reliabilitas yang baik. pengujian model struktural (inner model) model struktural dalam pls dievaluasi dengan menggunakan r 2 untuk variabel dependen dan nilai koefisien path untuk variabel independen yang kemudian dinilai signifikansinya berdasarkan nilai t-statistic setiap path. adapun model struktural penelitian ini dapat dilihat pada gambar berikut: gambar 4.2 tampilan hasil pls boothstrapping gambar 4.2 tampilan output model struktural, 2014 untuk menilai signifikansi model prediksi dalam pengujian model struktural, dapat dilihat dari nilai t-statistic antara variabel independen ke variabel dependen dalam tabel path coefficient pada output smartpls dibawah ini: tabel 4.6 jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 31 path coefficients (mean, stdev, t-value) sumber: pengolahan data dengan pls, 2014 pengujian hipotesis pengujujian hipotesis h1 dari tabel 4.6 di atas dapat dilihat nilai original sample estimete ls adalah sebesar 0,289 dengan signifikansi dibawah 5% yang ditunjukkan dengan nilai t-statistik 2,726 lebih besar dari nilai t-tabel sebesar 1,962. nilai original sample estimate positif mengindikasikan bahwa gaya kepemimpinan berpengaruh positif terhadap organizational citizenship behavior. berdasarkan hasil regresi tersebut dapat disimpulkan bahwa hipotesis pertama diterima. pengujujian hipotesis h2 pengujian kedua dilakukan untuk melihat apakah komitmen organisasi (oc) berpengaruh positif terhadap organizational citizenship behavior (ocb). hasil pengujian dapat dilihat dari tabel 4.6 di atas, ocb memperoleh nilai original sample estimate sebesar 0,4305 dengan nilai t-statistik 3, ). berdasarkan hasil pengujian ac memperoleh nilai original sample estimate sebesar 0,354 dengan nilai t-statistik 2,351 > 1,962 t-tabel yang berarti variabel akuntabilitas berpengaruh positif sebesar 23,51% terhadap organizational citizenship behavior dengan signifikansi dibawah 5% (signifikan). dari hasil regresi hipotesis tersebut dapat simpulkan bahawa hipotesis ketiga (h3) diterima. pembahasan pengaruh gaya kepemimpinan terhadap ocb berdasarkan hasil pengujian hipotesis pertama dapat disimpulkan bahwa variabel gaya kepemimpinan berpengaruh positif terhadap organizational citizenship behavior. hal ini sesuai dengan hipotesis yang menyatakan bahwa gaya kepemimpinan berpengaruh terhadap organizational citizenship behavior yang dikembangkan dari hasil penelitian barbuta dan schol (1999) yang menemukan bahwa yang dapat mempengaruhi ocb adalah perilaku kepemimpinan, dengan korelasi yang sangat kuat. hasil penelitian ini konsisten dengan penelitian organ dan padsakoff (2006) yang mengemukakan bahwa adanya dukungan dari atasan juga turut mempengaruhi ocb. dukungan yang diberikan oleh pemimpin dapat memunculkan sikap positif terhadap pekerjaan dan organisasi, serta mempunyai keinginan untuk membantu rekan sekerjanya dan akan lebih kooperatif. pengaruh komitmen organisasi terhadap organizational citizenship behavior berdasarkan hasil pengujian pada hipotesis kedua menunjukkan bahwa komitmen organisasi juga berpengaruh terhadap organizational citizenship behavior. komponen utama dari kinerja karyawan untuk orientasi sistem organisasi terdiri dari original sample estimate mean of subsamples standard deviation t statistic ls -> ocb 0.289 0.324 0.106 2.729 oc -> ocb 0.430 0.419 0.117 3.754 ac -> ocb 0.354 0.370 0.150 2.351 gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 32 ocb, penekanan identifikasi karyawan, loyalitas, komitmen dan memiliki reward individu yang terhubung dengan kinerja organisasi, hasil ini sesuai dengan penelitian podsakoff et al (2009) yang menyatakan bahwa ocb sangat penting dalam mendukung kinerja organisasi. hasil penelitian ini konsisten dengan hasil penelitian riketta dan landerrer (2002) yang mengemukakan bahwa komitmen organisasi berpengaruh positif terhadap perilaku kerja dalam hal ini ocb. individu yang mempunyai komitmen organisasi afektif yang tinggi akan memiliki niat untuk membalas (reciprocate) untuk organisasi melalui melibatkan diri dalam ocb (cropanzano et al., 2003). lingkungan kerja yang menyuburkan komitmen organisasi akan berkontribusi dengan peningkatan kualitas kerja. cara anggota tni melihat lingkungan kerja dapat mempengaruhi kinerja dan lingkungan kerja juga memainkan peran kunci dalam mengembangkan sikap dan perilaku pekerjaan. menyadari akan pentingnya komitmen organisasi, pemerintah di tahun 2011 mulai memberikan remunerasi yang berupa tunjangan jabatan untuk meningkatkan kesejahteraan anggota tni, sehingga diharapkan komitmen organisasi semakin tinggi. pengaruh akuntabilitas terhadap organizational citizenship behavior hasil pengujian hipotesis ketiga menunjukkan adanya pengaruh signifikan akuntabilitas terhadap organizational citizenship behavior. artinya akuntabilitas juga melibatkan harapan atau asumsi bahwa individu akan berperilaku dengan cara tertentu. jelas bahwa perilaku karyawan mempunyai hubungan dengan akuntabilitas. kepercayaan dan akuntabilitas tertanam dalam konteks sosial yang berhubungan dengan variabel sosialpsikologis dalam konteks organisasi baik formal maupun informal (ammeter et al 2004 dalam hall, et al 2004), dan untuk menciptakan efektifitas organisasi yang berdampak pada peningkatan produktifitas, perlu menciptakan suasana kerja yang memberi peluang munculnya perilaku ocb dikalangan pegawai. di instansi militer, tuntutan akuntabilitas internal sangat tinggi. akuntabilitas internal ini diduga dapat menjadi pemicu anggota berperilaku ocb. menurut budiyanto (2013) untuk menciptakan efektifitas organisasi yang berdampak pada peningkatan produktifitas, perlu menciptakan suasana kerja yang memberi peluang munculnya perilaku ocb dikalangan pegawai. di instansi militer, tuntutan akuntabilitas internal sangat tinggi. akuntabilitas internal ini diduga dapat menjadi pemicu anggota berperilaku ocb. dari sisi akuntabilitas eksternal, dunia militer tidak lagi ekslusif dan tertutup seperti pada era orde baru. publik menyaksikan dan turut mengawasi kinerja tni dalam menjalankan tugasnya. oleh sebab itu, kesadaran anggota tni akan akuntabilitas eksternal yang harus dipenuhi akan mampu meningkatkan semangat untuk berperilaku ocb. penutup kesimpulan penelitian penelitian ini memberikan bukti empiris mengenai pengaruh gaya kepemimpinan (leadership style), komitmen organisasi (organization commitment) dan akuntabilitas (accountability) terhadap organizational citizenship behavior (ocb). penelitian ini menggunakan sampel 170 responden, yang merupakan anggota dan pegawai sipil dan militer di korem 041/gamas, kodim 0401 dan kompi senapan b kota bengkulu. hasil penelitian menunjukkan bahwa: 1. gaya kepemimpinan (leadership style) berpengaruh terhadap ocb. dimana gaya kepemimpinan yang efektif dapat meningkatkan atau mendorong seorang pegawai/bawahan bersikap ocb yang lebih besar. 2. komitmen organisasi berpengaruh terhadap ocb. dimana seorang pegawai/bawahan yang memiliki komitmen terhadap organisasi akan merasa bahagia menjadi bagian jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 13-34 33 dari organisasi tersebut, mempunyai kepercayaan dan perasaan yang baik terhadap organisasinya dan memiliki keinginan untuk tetap tinggal dalam organisasi, serta bermaksud untuk melakukan apa yang terbaik bagi organisasi sehingga akan lebih memunculkan ocb. 3. akuntabilitas berpengaruh terhadap ocb. dimana gaya praktik akuntabilitas dalam organisasi dan sikap akuntabilitas internal pegawai atau anggota tni-ad dapat meningkatkan atau mendorong seorang pegawai memiliki sikap ocb yang lebih besar. implikasi hasil penelitian hasil penelitian ini menunjukkan adanya pengaruh gaya kepemimpinan, komitmen organisasi, dan akuntabilitas terhadap ocb di beberapa satuan institusi militer di kota bengkulu. hasil penelitian ini dapat digunakan oleh institusi militer (tniad) kota bengkulu untuk dapat mempertahankan gaya kepemimpinan yang telah ada, dan komitmen organisasi serta akuntabilitas dari anggota maupun pemimpin yang sudah baik dapat dipertahankan sehingga perilaku ocb pada institusi tersebut dapat lebih meningkat lagi, selain itu berdasarkan frekuensi jawaban responden untuk variabel gaya kepemimpinan pada pernyataan “saya merasa bahwa saya bekerja untuk alasan yang lebih besar dari sekedar uang untuk hidup” sebanyak 84,70% responden memilih jawaban pada skala 4 (setuju), hal tersebut menunjukkan bahwa responden yang memiliki komitmen yang cukup tinggi terhadap organisasi dan perilaku ocb yang cukup tinggi dengan didorong dari gaya kepemimpinan pimpinan institusi mereka. keterbatasan penelitian meskipun peneliti telah berusaha merancang dan mengembangkan penelitian ini sedemikian rupa, namun masih terdapat beberapa keterbatasan dalam penelitian ini yang masih perlu direvisi dalam penelitian selanjutnya, antara lain: 1. beberapa satuan unit institusi militer dalam penelitian ini tidak dijadikan sampel dikarenakan tidak di izinkan untuk melakukan penelitian, sehingga hasil penelitian ini tidak menyeluruh untuk seluruh satuan institusi. 2. model penelitian hanya menguji pengaruh variabel/konstruk secara linear, sehingga hasil masih memungkinkan untuk melakukan penelitian dengan menguji hubungan antar variabel dan menggambarkan pengaruh secara keseluruhan. saran untuk penelitian selanjutnya berdasarkan hasil penelitian yang telah dilakukan, ada beberapa saran yang dapat dipertimbangkan untuk penelitian selanjutnya, yaitu: 1. penelitian selanjutnya diharapkan dapat melakukan penelitian di semua unit satuan institusi militer sehingga hasil penelitian lebih menyeluruh. 2. penelitian selanjutnya diharapkan dapat melakukan pengujian dengan model yang lebih dikembangkan, sehingga hasil penelitian dapat lebih memberi gambaran yang lebih baik. daftar pustaka akbar, r.2011.performance measurement and accountability in indonesian local governmen. desertasi curtin university. ariani, d.w.2011. hubungan antara perilaku kewarganegaraan organisasional dan kinerja tugas. jurnal manajemen teori dan terapan, tahun 4 no1. gaya kepemimpinan, komitmen organisasi dan akuntabilitas …….. nila aprila dan, eka sepriani 34 bolino, m.c. turnley, w.h,. dan bloodgood, j.m. 2002. citizenship behavior and the creation of social capital in organizations. academy of management review 27: 505-522. bovens, m. 2007. new forms of accountability and eu-governance. comparative europeanpolitics 5: 104-120. budiyanto.2013. pengembangan organisasi sektor publik (pemerintah) dengan pendekatan organizational citizenship behavior (ocb). orasi ilmiah dies natalis ke 41 stiesa. camilleri, e. dan heijden, b.v. 2007.organizational comitment, public service motivation and performance within the public sector. public performance and managerial review vol 31 no 2. chen, c.y,. dan yang, c.f. (2012). the impact of spiritual leadership on organizational citizenship behavior: a multi sample analysis. j bus ethics 105: 107-114. cooper, d. r. dan schindler, p. s. 2011. business research methods. edisi 11. new york. ny: mcgraw-hill. cropanzano, r., rupp, d. e., & byrne, z. s. 2003. the relationship of emotional exhaustion to work attitudes, job performance, and organizational citizenship behaviors. the journal of applied psychology 88: 160−1690. fry, l.w., hannah, s.t. noel, m. dan walumbwa, f.o.2011. impact of spiritual leadership on unit performance. the leadership quarterly 22:259270. hall, a.t., blass, f.r., ferris, g.r., dan massengale, r. 2004. leader reputation and accountability in organizations: implications for disfunctional leader behavior. the leadership quartely15:515-536. hartati, karina.2008.pandangan publik terhadap akuntabilitas pemerintah daerah di provinsi jawa tengah.universitas diponegoro:semarang. indrianto, n dan supomo, b. 1999. metodologi penelitian bisnis untuk akuntansi dan manajemen. yogyakarta: bpfeb-ugm. jogiyanto, 2007. sistem informasi keperilakukan. yogyakarta: penerbit andi jogiyanto, h.m. dan abdillah, w. 2009. konsep dan aplikasi pls (partial least square) untuk penelitian empiris. yogyakarta: bpfeyogyakarta. mahmudah, hadi. dan mapuasari, supeni.(2013). komitmen organisasi, akuntabilitas dan organization citizenship behavior institusi militer di indonesia. simposium nasional akuntansi xvi manado, 25-28 september 2013. mardiasmo.“otonomi daerah sebagai upaya memperkokoh perekonomian daerah”, jurnal ekonomi rakyat th i no. 4, juni 2002 moynihan, d.p. dan pandey, s.k. 2007.the role of organizations in fostering public service motivation’’. public administration reviewvol 67 no.1. podsakoff, n.p, blume, b.d, whiting, s.w, dan podsakoff, p.m. 2009. individual and organizatio level consequencesof organizational citizenship behaviours: a meta analysis. journal of applied psychology, 94, 122-141. rayner, j. lawton, a. dan williams, h. m. 2012. organizational citizenship behavior and public service ethos: whither the organization?. j bus ethics 106: 117-130. riketta, m. dan landerer, a. 2002. organizational commitment, accountability and work behavior: a correlation study. social behavior and personality 30 (7): 653660. sinclair, amanda. 1995. the chameleon of accountability : forms and discourses. accounting, organization, and society, vol. 20 no.2/3. pp 219-237. williams, guy l.j dan anderson.1991. job satisfaction and organizational commitment as predictors of organizational citizenship and in rolebehaviors. journal of management 17:601. jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 161-174 161 jurnal akuntansi doi : https://doi.org/10.33369/j.akuntansi.9.3.161-172 vol. 9, no.3 2019 hal. 161 172 persepsi akademisi dan praktisi terhadap opini hasil pemeriksaan audit laporan keuangan pada lembaga pemerintahan di indonesia the perceptions of academision and practitioner about opinion audit result from financial statement on government institution in indonesia bunga aulia1), rikahenda safitri2) dan rina tjandrakirana3) fakultas ekonomi universitas sriwijaya, sumatera selatan 1,2, 3) abstract in this paper want to explain perception of academics and practitioners as measured by several indicators, namely: (1) understanding the quality of government financial statements, (2) professional responsibility, (3) integrity, and (4) objectivity. the theories used in this study are attribution theory, perception theory, and brunswik theory model. the population in this study are academics with status as lecturers in the city of palembang, and practitioners namely accountants, auditors, consultants, civil servants, and others. the sample used in this study was 110 respondents using the cluster sampling method. this study uses quantitative methods. the data in this study were obtained primarily through a questionnaire. the data analysis technique used is an analysis of the t-test or a different test. the results of this study indicate that (1) there is no difference in understanding the quality of government financial reports between academics and practitioners. (2) there are differences in the understanding of professional responsibility between academics and practitioners. (3) there is no difference in understanding the integrity of the auditor between academics and practitioners. (4) there is no difference in understanding of the objectivity of auditors between academics and practitioners. key words:government financial statements, professional responsibility, understanding of integrity, understanding of objectivity. abstrak penelitian ini bertujuan untuk menganalisis perbedaan persepsi akademisi dan praktisi yang diukur dengan beberapa indikator, yakni: (1) pemahaman kualitas laporan keuangan pemerintahan, (2) tanggung jawab profesi, (3) integritas, dan (4) objektivitas. teori yang digunakan dalam penelitian ini adalah teori atribusi (attribution theory),teori persepsi (perception theory), dan teori brunswik’s lens model. populasi dalam penelitian ini adalah akademisi dengan status sebagai dosen di kota palembang, dan praktisi yakni akuntan, auditor, konsultan, pns, dan lain-lain. sampel yang digunakan pada penelitian ini sebanyak 110 responden dengan metode cluster sampling. penelitian ini menggunakan metode kuantitatif.data pada penelitian ini diperoleh secara primer melalui kuesioner. teknik analisis data yang digunakan merupakan analisis uji t-test atau uji beda. hasil dari penelitian ini menunjukan bahwa (1) tidak terdapat perbedaan pemahaman kualitas laporan keuangan pemerintahan antara akademisi dan praktisi. (2) terdapat perbedaan pemahaman tanggung jawab profesi antara akademisi dan praktisi. (3) tidak terdapat perbedaan pemahaman integritas auditor antara akademisi dan praktisi. (4) tidak terdapat perbedaan pemahaman objektivitas auditor antara akademisi dan praktisi. kata kunci : laporan keuangan pemerintahan, tanggung jawab profesi, pemahaman integritas, pemahaman objektivitas corresponding author: rikahenda@unsri.ac.id email addresses for author: unga6697@gmail.com1), rikahenda@unsri.ac.id2), rinatjandrakirana@yahoo.com3) first submission received: 25 juli 2019 revised submission received: 14 september 2019 accepted: 08 oktober 2019 https://doi.org/10.33369/j.akuntansi.9.3.161-1 mailto:rikahenda@unsri.ac.id mailto:unga6697@gmail.com mailto:rikahenda@unsri.ac.id persepsi akademisi dan praktisi terhadap opini hasil pemeriksaan audit laporan keuangan pada lembaga pemerintahan di indonesia bunga aulia, rika henda safitri, dan rina tjanikirana 162 pendahuluan seiring dengan perkembangan ekonomi di indonesia, pemerintah telah membuat beberapa perbaikan terkait regulasi kepada sektor pemerintah maupun swasta, terkhusus di bidang akuntansi untuk memudahkan para stakeholders yang berkepentingan dalam membuat keputusan. dalam praktinya terdapat kecurangan (fraud) yang terjadi di beberapa perusahaan, skandal-skandal keuangan tersebut sebagai contoh enron, worldcom, global crossing, qwest, parmalatkarena telah membuat runtuh kepercayaan investor dan membuat disiplin ilmu baru yakni akuntansi forensik untuk mengatasi kecurangan(husen, 2017). terbukti dengan diberlakukannya basis akrual pada laporan keuangan sektor pemerintahan sejak 2015 yang lalu (bppk kemenkeu). pertanggung jawaban laporan keuangan pemerintah mengalami perubahan yang lebih baik yang mana dilihat dengan tiga aspek yakni partisipasi, transparansi, dan akuntabilitas (safitri & aulia, 2017). standar akuntansi pemerintahan (sap) digunakan untuk menyajikan laporan keuangan pemerintah daerah (lkpd)(setyaningrum & syafitri, 2012). tahapan reformasi keuangan yakni perencanaan dan penganggaran, pelaksanaan, serta pertanggungjawaban keuangan dan audit (hilmi & martani, 2012). dalam penelitian ardelean (2013) setelah kepercayaan dari pemangku kepentingan diubah, pemulihan kepercayaan tersebut menjadi prioritas profesi dan badan regulasi, karena kurangnya komitmen terhadap kepentingan publik dapat menyebabkan kesenjangan mengenai harapan publik dari audit. menurut lino &aquino (2017) akhirnya, chartered accounting (ca) mulai menerbitkan pedoman mereka pada konvergensi standar akuntansi sektor publik internasional (ipsas), yang memberlakukan bagan akun standar dan penerapan kebijakan akuntansi tertentu oleh pemerintah kota. akan tetapi, meskipun adanya kebijakan dalam penyusunan laporan keuangan pemerintah, banyaknya para karyawan yang masih kurang paham dan tidak berkompenten di bidang akuntansi. tanggung jawab auditor memverifikasi laporan keuangan, yang mewakili posisi keuangan dan aktivitas yang dilakukan oleh entitas publik dan swasta (gonzalo-angulo & garvey, 2018). masyarakat secara umum belum mengetahui dan paham terkait opini auditor yang ditujukan kepada suatu lembaga atau pemerintahan atas dasar peniliaian laporan keuangan. menurut ramadhony & hadiprajitno (2014) masyarakat belum sepenuhnya memahami makna sebenarnya dari fungsi atestasi terutama dalam konteks opini “wajar tanpa pengecualian” (wtp). mereka percaya bahwa opini wtp menunjukkan bahwa laporan keuangan yang telah diaudit bebas dari kesalahan. tata kelola pemerintah yang baik harus diterapkan oleh pemerintah daerah. untuk dapat mengukur kemajuan pemerintah daerah, harus diterapkan evaluasi, monitoring, dan pengukuran kinerja yang sistematis(marfiana & kurniasih, 2013). di indonesia, dalam menjalankan tugasnya, standar auditing yang dibuat oleh ikatan akuntan publik indonesia (iapi) sebagai pedoman auditor. standar audit terdiri dari standar umum, standar kerja lapangan, dan standar pelaporan. selain itu, akuntan publik juga harus mematuhi kode etik yang ditetapkan oleh ikatan akuntan publik indonesia (iapi). prinsipprinsip dasar etika profesional terdiri dari independensi, integritas, dan objektivitas (rahmina & agoes, 2014). kegagalan audit yang terkait dengan skandal perusahaan permulaan abad ini, serta krisis keuangan global yang parah akhir-akhir ini, telah merusak citra publik profesi audit dan kepercayaan dalam fungsinya (barrainkua & espinosa-pike, 2018).penelitian oleh (wu, 2012) audit dilihat sebagai bentuk tata kelola eksternal di mana tata kelola internal perusahaan yang efektif dapat menggantikan pada tingkat tertentu. dalam penelitian muhammad (2008) perlu mengetahui pemahaman para akuntan dan calon akuntan terkhusus pada wilayah yogyakarta untuk menghadapi permasalahan etika bisnis yang akan dihadapi. jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 161 172 163 sedangkan dalam penelitian dobre & turlea (2015) tinjauan ini adalah untuk memberikan nasihat tentang praktik tata kelola perusahaan untuk pemegang saham, investor atau badan nasional atau internasional lainnya yang menetapkan standar tertentu untuk memberikan opini. menurut cao, li, & zhang, 2015 karena mode audit di china tidak berubah sebagai respons spontan auditor terhadap risiko penipuan, tetapi alih-alih dimandatkan oleh pemerintah, penelitian ini menginvestigasi apakah auditor telah benar-benar berubah ke mode berbasis risiko dan sekarang mengevaluasi tata kelola perusahaan sebelum mereka mengonfigurasi efek audit mereka. penelitian oleh liu & lin (2012) audit pemerintah, tujuan mendasarnya adalah untuk memantau, memastikan dan menilai kemampuan pemerintah, merupakan pengaturan kelembagaan yang penting dalam pemerintahan modern pemerintahan. dengan memantau operasi kekuasaan publik, terutama bagaimana sumber daya publik digunakan, audit pemerintah dapat memperkuat akuntabilitas dan mengurangi penyalahgunaan kekuasaan dan sumber daya. tujuan dari makalah ini adalah untuk menyelidiki citra publik dari profesi auditor. citra publik dari suatu profesi direpresentasikan oleh stereotipe (navallas, del campo, & camacho-miñano, 2017). sebagai contoh, 87 kementrian atau lembaga, 80 memperoleh opini wtp, 6 opini wdp, dan 2 tidak memberikan pendapat (tmp) yang merupakan hasil audit bpk ri tahun 2018 dari majalah tempo. contoh lainnya yakni dalam pemaparan ikhtisar hasil pemeriksaan semester (ihps) bpk atas laporan keuangan pemerintah pusat (lkpp) 2017 disampaikan dalam sidang paripurna dpr di gedung nusantara ii. enam kementerian atau lembaga dengan opini wajar dengan pengecualian (wdp) antara lain kementerian pertahanan, kementerian pemuda dan olahraga (kemenpora), komisi nasional hak asasi manusia (komnas ham), badan pengawas tenaga nuklir (bapeten), televisi republik indonesia (tvri), dan radio republik indonesia (rri). sementara dua kementerian atau lembaga dengan opini tmp adalah kementerian kelautan dan perikanan (kkp) serta badan keamanan laut (bakamla).sementara dua kementerian atau lembaga dengan opini tidak memberikan pendapat (tmp) adalah kementerian kelautan dan perikanan (kkp) serta badan keamanan laut (bakamla). cnn indonesia juga menyatakan badan pemeriksa keuangan (bpk) tidak memberikan opini untuk kementerian kelautan dan perikanan (kkp) untuk laporan keuangan pemerintah pusat (lkpp) tahun 2017. kementerian yang dipimpin susi pudjiastuti itu menjadi satu-satunya kementerian/lembaga yang disematkan opini tidak memberikan pendapat (tmp).secara keseluruhan, bpk memeriksa 87 laporan keuangan kementerian/lembaga, serta satu laporan keuangan bendahara umum negara.sebanyak 80 entitas mendapatkan opini wajar tanpa pengecualian (wtp), enam entitas wajar dengan pengecualian (wdp), dan dua entitas didapuk tmp. melalui laman website merdeka juga mengatakan yang yang sama, sebagai informasi, tahun lalu, bpk juga memberi opini disclaimer untuk laporan keuangan tahun 2016 milik kementerian pimpinan susi pudjiastuti itu karena akuntabilitas yang tidak terpenuhi dalam laporan keuangan kkp terkait pengadaan kapal nelayan. penelitian ini menghimpun pandangan yang dikemukakan oleh kalangan akademisi (dosen akuntansi) maupun praktisi (akuntan, auditor, konsultan, pns, dan lainnya) tentang (1) pemahaman kualitas laporan keuangan pemerintahan, (2) tanggung jawab profesi, (3) integritas, (4) objektivitas. oleh karena nya, perlu diteliti pandangan/ persepsi kedua golongan tersebut(iprianto, 2012). akademisi adalah suatu istilah umum bagi komunitas mahasiswa dan cendekiawan terlibat dalam pendidikan tinggi dan penelitian (mulyanti, 2013). oleh karena itu, tulisan ini akan menganalisis persepsi akademisi dan praktisi terhadap opini yang diberikan oleh badan pemeriksa keuangan republik indoneisa (bpkri) kepada lembaga pemerintahan dalam ikhtisar hasil pemeriksaan semester pada laman resmi bpk ri. persepsi akademisi dan praktisi terhadap opini hasil pemeriksaan audit laporan keuangan pada lembaga pemerintahan di indonesia bunga aulia, rika henda safitri, dan rina tjanikirana 164 kerangka teoritis dan hipotesis teori atribusi attribution theory merupakan teori yang mempelajari perilaku atau pandagan manusia mengenai adanya suatu event dan menjelaskan sebab akibat suatu peristiwa itu terjadi(steers, 1988). menurut fritz heider perilaku seseorang didasarkan pada dua aspek yakni pertama dari dalam diri manusia misalnya pengetahuan, dan faktor dari luar diri manusia misalnya lingkungan. karena adanya rasa penasaran, maka dari itu manusia menjadi tertarik untuk mencari tahu sebab dan akibat suatu event(hudayati, 2002). pada penelitian keprilakuan (behavioral) terdapat variabel locus of control.variabel tersebut terdiri dari dua komponen yaitu internal locus of control dan external locus of control.internal locus of control adalah suatu kepercayaan dari dalam diri manusia untuk memiliki kemampuan, keahlian, dan usaha yang dimiliki. dilain pihak external locus of control adalah kepercayaan akan terdapat faktor lainnya yang mempengaruhi seseorang(hudayati, 2002). teori atribusi menjelaskan bagaimana perilaku seseorang dalam beritindak dalam mengambil sebuah keputusan karena setiap orang memeliki perilaku yang berbeda berbeda – beda dan auditor di tuntut untuk memiliki kompetensi dalam melaksaakan tugas audit (astuti & latrini, 2017). ilmu audit ada beberapa pengertian dari auditing yaitu dari konrath (2002): “auditing adalah proses yang terstruktur dan sistematis untuk mengevaluasi bukti mengenai kejadian yang bersifat financial maupun non-financial untuk diteruskan kepada pihak yang berkepentingan”. kemudian menurut arens, elder, & beasley (2012) “audit adalah akumulasi dan evaluasi bukti tentang informasi untuk menentukan dan melaporkan tingkat korespondensi antara informasi dan kriteria yang ditetapkan. audit harus dilakukan oleh orang yang kompeten dan independen”. standarpemeriksaankeuangan negara standar pemeriksaan keuangan negara pedoman untuk melakukan pemeriksaan pengelolaan dan tanggung jawab keuangan negara. standar tersebut diberi judul, nomor, dan tanggal efektif. keuangan negara adalah hak dan kewajiban negara dalam sisi financial yang digunakan untuk belanja dan pengeluaran negara agar meningkatkan perekonomian negara. pengelolaan keuangan negara adalah kegiatan pejabat daerah dalam mengolala keuangan negara untuk kemakmuran rakyat. opini audit opini audit adalah pernyataan auditor terhadap kewajaran laporan keuangan dari organisasi yang telah terpenuhi pemeriksaannya. kewajaran ini menyangkut materialitas, posisi keuangan, dan arus kas (unnisa, 2015). menurut sutedja (2003) opini audit tahun sebelumnya akan menjadi faktor pertimbangan penting bagi auditor untuk mengeluarkan kembali (re-audit) opini audit pada tahun berikutnya. penelitian terdahulu dalam penelitian husen (2017) persepsi mahasiswa dan praktisi tentang keahlian akuntan forensik menunjukkan tanggapan yang positif hal tersebut terjadi karena mahasiswa memandang bahwa akuntan forensik sebagai profesi yang normatif dan wakil dari pemerintah untuk mengungkap kemungkinan risiko yang akan terjadi terhadap penyelenggaraan keuangan negara dan praktisi memandang bahwa akuntan forensik tidak mutlak sebagai suatu yang normatif, tetapi sebagai suatu pertimbangan jabatan yang dijalankan berdasarkan tujuan jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 161 172 165 pembuktian, dan kemungkinan bukti yang dikumpulkan memberikan kepastian akan temuan auditor. penelitian oleh mulyanti (2013) mengenai persepsi akademisi terhadap akuntansi forensik yang menjadi referensi dan modifikasi untuk penelitian ini menganalisis bahwa terdapat perbedaan persepsi yang signifikan antara responden dari s-1 dan dosen dengan s-2 serta profesi akuntan mengenai akuntansi forensik dan audit forensik. terdapat perbedaan persepsi yang signifikan antara kelompok responden s1 dan dosen dengan responden s2 dan profesi akuntansi tentang akuntansi forensik sangat berperan terhadap sebuah peluang karir yang menjanjikan di masa yang akan datang.tidak terdapat perbedaan persepsi yang signifikan antara kelompok responden s1 dan dosen dengan responden s2 dan profesi akuntansi tentang sebagai alat untuk mempercepat pemberantasan korupsi dan tindak penanggulagan tindak penipuan. hipotesis menurut thoyibatun, 2012 kecenderungan kecurangan akuntansi (kka) ditandai dengan adanya tindakan dan kebijakan untuk menghilangkan atau penyembunyian informasi yang sebenarnya untuk tujuan manipulasi. dapat disimpulkan bahwa terdapat perbedaan persepsi secara signifikan antara akademisi dan praktisi akuntansi tentang minat, relevansi, metode integrasi, pendidikan berkelanjutan, dan kompetensi akuntan forensik.persepsi praktisi lebih tinggi dari pada akademisi tentang minat dan permintaan kedepan pendidikan akuntansi forensik.praktisi juga lebih tinggi persepsinya dari pada akademisi tentang relevansi pendidikan akuntansi forensik. akan tetapi, persepsi akademisi lebih tinggi dibanding praktisi tentang manfaat pendidikan akuntansi forensik (putra, 2015) hipotesis dari penelitian ini yaitu hipotesis assosiatif/hubungan yang menanyakan hubungan antara dua variabel atau lebih (sugiyono,2006). berdasarkan hasil penelitian di atas, maka hipotesis yang diajukan dalam penelitian ini adalah sebagai berikut: ha1: terdapat perbedaan persepsi akademisi dengan praktisi terhadap keahlian akuntan ha2 : terdapat perbedaan persepsi akademisi dengan praktisi terhadap keahlian akuntan forensik tentang kemampuan berpikir kritis.n forensik tentang kemampuan analisis deduktif. ha3 : terdapat perbedaan persepsi akademisi dengan praktisi terhadap keahlian akuntan forensik tentang kemampuan memecahkan masalah yang tidak terstruktur. ha4: terdapat perbedaan persepsi akademisi dengan praktisi terhadap keahlian akuntan forensik tentang kemampuan penyelidikan fleksibilitas. metode penelitian ruang lingkup penelitian penelitian ini termasuk penelitian kuantitatif dengan tipe penelitian eksplanatori/ eksploratif.tujuan penelitian ini yakni untuk menjelaskan secara empiris hubungan/ korelasi antar variabel.hubungan tersebut dapat berbentuk korelasional, kausalitas (sebab akibat) (nuryaman, chirstine, 2015).tujuan penelitian eksploratif untuk lebih dapat memahami masalah penelitian (nuryaman, chirstine, 2015). jenis dan sumber data penelitian ini akan menganalisis bagaimana persepsi masyarakat terhadap opini yang diberikan oleh auditor (bpk) terhadap lembaga di indonesia maka dari itu, obyek yang digunakan dalam penelitian ini adalah akademisi pada universitas di palembang dengan persepsi akademisi dan praktisi terhadap opini hasil pemeriksaan audit laporan keuangan pada lembaga pemerintahan di indonesia bunga aulia, rika henda safitri, dan rina tjanikirana 166 cakupan tenaga pengajar (dosen) yang dirasa memiliki pengetahuan luas mengenai permasalahan tersebut dan praktisi (masyarakat yang memiliki profesi dan keahlian di bidang tertentu) di kota palembang yang memiliki pengetahuan luas mengenai permasalahan tersebut. teknik pengumpulan data untuk melihat hubungan antara persepsi akademisi dan praktisi terhadap opini audit yang diberikan kepada lembaga pemerintahan di indonesia, maka pihak peneliti melakukan survei dengan kuisioner dan mencari sumber-sumber literatur yang berkaitan dengan obyek penelitian. dilanjutkan dengan teknik pemeriksaan data untuk keperluan pengecekan atau sebagai pembanding terhadap data yang diperoleh, yaitu pengecekan data yang dilakukan dengan cara mengecek data berupa kasus yang telah diperoleh melalui beberapa sumber. populasi dan sampel populasi dalam penelitian ini adalah akademisi dan praktisi di kota palembang. populasi yang diambil yakni 150 responden, dengan menggunakan teknik cluster sampling.cluster sampling adalah teknik pengambilan sampel dengan pemilihan mengacu pada kelompok bukan pada individu. cara ini baik sekali dilakukan apabila tidak terdapat atau sulit menentukan dan menemukan kerangka sampel meski dapat juga dilakukan pada populasi yang kerangka sampel sudah ada (utama, 2016). hasil dan pembahasan analisis statistik deskriptif statistik deskriftif memberikan gambaran atau deskripsi suatu yang dilihat dari kriteria nilai rata-rata (mean), standar deviasi, varian, maksimum, minimum, sum, range, kurtosis, dan skewness (ghozali, 2005). tabel 1. hasil analisis statistik deskriptif n minimum maximum mean std. deviation a 110 2,8 4,0 3,430 0,3849 b 110 2,8 4,0 3,509 0,3789 c 110 2,3 4,0 3,455 0,3797 d 110 3,0 4,0 3,621 0,3478 sumber: output spss, 2018 tabel hasil analisis statistik deskriptif diatas menunjukkan bahwa: 1. pemahaman kualitas laporan keuangan pemerintahan : dari hasil output spss menunjukkan jumlah responden (n) 110, dari 110 responden nilai pemahaman kualitas laporan keuangan pemerintahan terkecil (minimum) adalah 2,8 dan nilai terbesar (maximum) adalah 4,0. nilai rata-rata (mean) jawaban responden mengenai indikator pemahaman kualitas laporan keuangan pemerintahan adalah 3,430.dari nilai rata-rata ini, menunjukkan bahwa pemahaman kualitas laporan keuangan pemerintahan telah baik dan dirasakan manfaatnya. standar deviasi pada indikator pemahaman kualitas laporan keuangan pemerintahan adalah sebesar 0,3849 yang menunjukkan jawaban responden bervariasi. 2. tanggung jawab profesi : dari hasil output spss menunjukkan jumlah responden (n) 110, dari 110 responden nilai tanggung jawab profesi terkecil (minimum) adalah 2,8 dan nilai terbesar (maximum) adalah 4,0. nilai rata-rata (mean) jawaban responden mengenai indikator tanggung jawab profesi adalah 3,509dari nilai rata-rata ini, menunjukkan bahwa jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 161 172 167 indikator tanggung jawab profesi telah baik dan dirasakan manfaatnya. standar deviasi pada indikator tanggung jawab profesi adalah sebesar 0,3789 yang menunjukkan jawaban responden bervariasi. 3. integritas : dari hasil output spss menunjukkan jumlah responden (n) 110, dari 110 responden nilai integritas (minimum) adalah 2,3 dan nilai terbesar (maximum) adalah 4,0. nilai rata-rata (mean) jawaban responden mengenai indikator integritas adalah 3,455.dari nilai rata-rata ini, menunjukkan bahwa akademisi dan praktisi paham dengan integritas yang ada pada auditor dalam memutuskan opini berdasarkan standar standar akuntansi pemerintahan. deviasi pada indikator integritas adalah sebesar 0,3797 yang menunjukkan jawaban responden bervariasi. 4. objektivitas : dari hasil output spss menunjukkan jumlah responden (n) 110, dari 110 responden nilai indikator integritas terkecil (minimum) adalah 3,0 dan nilai terbesar (maximum) adalah 4,0. nilai rata-rata (mean) jawaban responden mengenai indikator objektivitas adalah 3,621.dari nilai rata-rata ini, menunjukkan bahwa pihak akademisi maupun praktisi mengerti akan objektivitas yang dimiliki oleh auditor dalam membuat keputusan untuk mengeluarkan opini audit. standar deviasi pada indikator objektivitas adalah sebesar 0,3478 yang menunjukkan jawaban responden bervariasi. uji instrumen penelitian uji validitas uji validitas dari indikator pemahaman kualitas laporan keuangan pemerintahan dinyatakan valid. hasil uji validitas untuk indikator tanggung jawab profesi dinyatakan valid. pada uji validitas untuk indikator integritas dinyatakan valid, dan uji validitas untuk indikator objektivitas dinyatakan valid. uji reliabilitas dari uji reliabilitas dengan menggunakan spss maka dapat dilihat bahwa cronbach’s alpha yaitu 0,814 lebih besar dari 0,60 (0,814 > 0,60). hal tersebut menunjukkan indikator pemahaman kualitas laporan keuangan pemerintahan adalah reliabel. nilai cronbach’s alpha untuk indikator tanggung jawab profesidalam opini audit adalah lebih besar daripada 0,60 yaitu sebesar 0,804. hal itu menunjukkan bahwa indikator tersebut adalah reliabel. nilai cronbach’s alpha lebih besar dari 0,60 yaitu sebesar 0,692. hal itu menunjukkan bahwa indikator integritas adalah reliabel. nilai cronbach’s alpha dari indikator objektivitas adalah 0,611. sesuai dengan ketentuan yang ada, maka indikator objektivitas dikatakan reliabel jika nilai cronbach’s alpha > 0,60. uji normalitas data uji normalitas dari penelitian ini dengan menggunakan spss, dijelaskan sebagai berikut: 1. berdasarkan output test of normality, diperoleh nilai signifikansi untuk kelompok 1 sebesar 0,645, sedangkan nilai signifikansi untuk kelompok 2 sebesar 0,679. karena nilai signifikansi kelompok 1 dan 2 >0,05, maka dapat disimpulkan bahwa data pemahaman kualitas laporan keuangan pemerintahan berdistribusi normal. 2. berdasarkan output test of normality, diperoleh nilai signifikansi untuk kelompok 1 sebesar 0,724, sedangkan nilai signifikansi untuk kelompok 2 sebesar 0,751. karena nilai signifikansi kelompok 1 dan 2 >0,05, maka dapat disimpulkan bahwa data pemahaman kualitas laporan keuangan pemerintahan berdistribusi normal. 3. berdasarkan output test of normality, diperoleh nilai signifikansi untuk kelompok 1 sebesar 0,811, sedangkan nilai signifikansi untuk kelompok 2 sebesar 0,823. karena nilai persepsi akademisi dan praktisi terhadap opini hasil pemeriksaan audit laporan keuangan pada lembaga pemerintahan di indonesia bunga aulia, rika henda safitri, dan rina tjanikirana 168 signifikansi kelompok 1 dan 2 >0,05, maka dapat disimpulkan bahwa data pemahaman kualitas laporan keuangan pemerintahan berdistribusi normal. 4. berdasarkan output test of normality, diperoleh nilai signifikansi untuk kelompok 1 sebesar 0,589, sedangkan nilai signifikansi untuk kelompok 2 sebesar 0,633. karena nilai signifikansi kelompok 1 dan 2 >0,05, maka dapat disimpulkan bahwa data pemahaman kualitas laporan keuangan pemerintahan berdistribusi normal. uji homogenitas dalam statistik, uji homogenitas dihasilkan nilai signifikansi indikator pemahaman kualitas laporan keuangan pemerintahan sebesar 0,060 > 0,05 , artinya data bersifat homogen atau memiliki varian yang sama. nilai signifikansi indikator tanggung jawab profesi sebesar 0,053 > 0,05 , artinya data bersifat homogen atau memiliki varian yang sama. nilai signifikansi indikator integritas sebesar 0,070 > 0,05 , artinya data bersifat homogen atau memiliki varian yang sama. nilai signifikansi indikator objektivitas sebesar 0,062 > 0,05 , artinya data bersifat homogen atau memiliki varian yang sama. pengujian hipotesis langkah awal pengujian adalah melakukan uji dengan melihat pada kesamaan atau perbedaan nilai rata-rata jawaban responden. setelah itu melihat pada kesamaan atau perbedaan nilai varian dan mean masing-masing reponden. untuk menerima atau menolak hipotesis, mengacu pada kriteria yang telah di tentukan sebelumnya. tabel 2 hasil pengujian hipotesis hipotesis indikator koefisien regresi f hitung t hitung sig ket ha1 pemahaman kualitas laporan keuangan pemerintahan praktisi 180,0 6,904 0,072 0,072 tidak terdapat perbedaan signifikan akademisi 197,1 0,068 ha2 tanggung jawab profesi praktisi 188,4 5,337 0,020 0,023 terdapat perbedaan siginifikan akademisi 197,6 0,020 ha3 integritas praktisi 181,3 62,004 0,000 0,067 tidak terdapat perbedaan siginifikan akademisi 182,8 0,000 ha4 objektivitas praktisi 205,0 48,423 0,000 0,071 tidak terdapat perbedaan siginifikan akademisi 191,3 0,000 sumber: output spss, 2018 pembahasan uji hipotesis penelitian dari tabel 2 diatas adalah: ha1: terdapat perbedaan persepsi antara akademisi dengan praktisi terhadap opini audit tentang pemahaman kualitas laporan keuangan pemerintahan. rata-rata jawaban pada pemahaman kualitas laporan keuangan pemerintahan untuk responden akademisi adalah 197,1. jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 161 172 169 sedangkan untuk responden praktisi adalah 180,0. secara absolut jelas bahwa rata-rata pada pemahaman kualitas laporan keuangan pemerintahan berbeda antara responden akademisi dengan responden praktisi. nilai f hitung levene test untuk pemahaman kualitas laporan keuangan pemerintahan adalah sebesar 6,904 dengan probabilitas sebesar 0,00. oleh karena probabilitasnya sebesar 0,00 < 0,05, maka dapat disimpulkan bahwa kedua varian adalah tidak sama sehingga menggunakan asumsi equal variances not assumed. oleh karena variannya tidak sama, maka analisis uji beda t-testnya harus menggunakan asumsi equal variances not assumed sebesar sebesar -0,055 dengan probabilitas signifikansi sebesar 0,072 (two tail). jadi untuk kemampuan analisis deduktif, oleh karena probabilitasnya sebesar 0,072 > 0,05, maka dapat disimpulkan bahwa secara statistik kedua rata-rata (mean) tidak terdapat perbedaan siginifikan antara responden akademisi dengan responden praktisi. ha2: terdapat perbedaan persepsi antara akademisi dengan praktisi terhadap opini audit tentang tanggung jawab profesi. rata-rata jawaban pada tanggung jawab profesiuntuk responden akademisi adalah 197,6. sedangkan untuk responden praktisi adalah 188,4. secara absolut jelas bahwa rata-rata pada pemahaman kualitas laporan keuangan pemerintahan berbeda antara responden akademisi dengan responden praktisi. nilai fhitung levene test untuk tanggung jawab profesiadalah sebesar 5,337dengan probabilitas sebesar 0,00. oleh karena probabilitasnya sebesar 0,00 < 0,05, maka dapat disimpulkan bahwa kedua varian adalah tidak sama sehingga menggunakan asumsi equal variances not assumed. oleh karena variannya tidak sama, maka analisis uji beda t-testnya harus menggunakan asumsi equal variances not assumed sebesar sebesar -0,055 dengan probabilitas signifikansi sebesar 0,023 (two tail). jadi untuk kemampuan analisis deduktif, oleh karena probabilitasnya sebesar 0,023 < 0,05, maka dapat disimpulkan bahwa secara statistik kedua rata-rata (mean) terdapat perbedaan siginifikan antara responden akademisi dengan responden praktisi. ha3: terdapat perbedaan persepsi antara akademisi dengan praktisi terhadap opini audit tentang integritas. rata-rata jawaban pada indikator integritas untuk responden akademisi adalah 182,8. sedangkan untuk responden praktisi adalah 181,3. secara absolut jelas bahwa ratarata pada indikator integritas tidak jauh berbeda antara responden akademisi dengan responden praktisi. nilai fhitung levene test untuk pemahaman kualitas laporan keuangan pemerintahan adalah sebesar 62,004dengan probabilitas sebesar 0,00. oleh karena probabilitasnya sebesar 0,00 < 0,05, maka dapat disimpulkan bahwa kedua varian adalah tidak sama sehingga menggunakan asumsi equal variances not assumed. oleh karena variannya tidak sama, maka analisis uji beda t-testnya harus menggunakan asumsi equal variances not assumed sebesar sebesar -0,055 dengan probabilitas signifikansi sebesar 0,062 (two tail). jadi untuk kemampuan analisis deduktif, oleh karena probabilitasnya sebesar 0,067 > 0,05, maka dapat disimpulkan bahwa secara statistik kedua rata-rata (mean) tidak terdapat perbedaan siginifikan antara responden akademisi dengan responden praktisi. ha4: terdapat perbedaan persepsi antara akademisi dengan praktisi terhadap opini audit tentang objektivitas. rata-rata jawaban pada indikator objektivitas untuk responden akademisi adalah 191,3. sedangkan untuk responden praktisi adalah 205,0. secara absolut jelas bahwa rata-rata pada indikator objektivitas berbeda antara responden akademisi dengan responden praktisi. nilai fhitung levene test untuk indikator objektivitas adalah sebesar 48,423dengan probabilitas sebesar 0,00. oleh karena probabilitasnya sebesar 0,00 < 0,05, maka dapat disimpulkan bahwa kedua varian adalah tidak sama sehingga menggunakan persepsi akademisi dan praktisi terhadap opini hasil pemeriksaan audit laporan keuangan pada lembaga pemerintahan di indonesia bunga aulia, rika henda safitri, dan rina tjanikirana 170 asumsi equal variances not assumed. oleh karena variannya tidak sama, maka analisis uji beda t-testnya harus menggunakan asumsi equal variances not assumed sebesar sebesar -0,055 dengan probabilitas signifikansi sebesar 0,071 (two tail). jadi untuk kemampuan analisis deduktif, oleh karena probabilitasnya sebesar 0,071 > 0,05, maka dapat disimpulkan bahwa secara statistik kedua rata-rata (mean) tidak terdapat perbedaan siginifikan antara responden akademisi dengan responden praktisi. penutup berdasarkan hasil analisis data dan pengujian hipotesis, maka ditarik kesimpulan sebagai berikut: 1. berdasarkan hasil pengujian hipotesis dan deskriptif jawaban responden, maka disimpulkan bahwa tidak terdapat perbedaan signifikan rata‐rata antara akademisi dengan praktisi terhadap pemahaman kualitas laporan keuangan pemerintahan. maka dari itu pihak akademisi dan praktisi tidak memiliki tingkat pemahaman dan pengetahuan yang berbeda. 2. hasil pengujian hipotesis dan deskriptif jawaban responden, maka kesimpulannya bahwa hasil uji hipotesis terbukti terdapat perbedaan persepsi yang signifikan rata‐rata terhadap tanggung jawab profesi antara akademisi dengan praktisi mempunyai akan tetapi konsisten dengan teori atribusi dan pemersepsian yang berdasarkan dengan pandangan dan pengalaman yang berbeda. maka dari itu pihak akademisi dan praktisi memiliki tingkat pemahaman dan pengetahuan yang berbeda. 3. pada indikator integritas terbukti bahwa tidak terdapat perbedaan signifikan, maka dapat disimpulkan bahwa akademisi dan praktisi memiliki tingkat pengetahuan dan pemahaman yang sama terhadap indikator integritas. 4. pada indikator objektivitas terbukti bahwa tidak terdapat perbedaan signifikan. maka dapat disimpulkan bahwa akademisi dan praktisi memiliki tingkat pengetahuan dan pemahaman yang sama tentang objektivitas auditor dalam menetapkan opini audit. implikasi hasil penelitian hasil penelitian ini diharapkan dapat memberikan memberikan kontribusi bagi para pengajar dalam mengembangkan pemahaman tentang opini audit, dan memberikan kontribusi bagi literatur tentang persepsi akademisi dan praktisi terhadap opini audit berdasarkan laporan keuangan pemerintahan melalui beberapa cara, antara lain: dengan membuka wawasan tentang semakin pentingnya pemahaman audit serta dalam pengembangan ilmu audit agar dapat memberikan pemahaman yang lebih baik mengenai pemahaman audit pada sektor pemerintahan. keterbatasan dalam penelitian ini terdapat beberapa keterbatasan. keterbatasan ini perlu diperhatikan pada penelitian serupa selanjutnya. keterbatasan tersebut antara lain: a. penelitian ini hanya membedakan persepsi akademisi hanya akuntan pendidik pada universitas di palembang sedangkan praktisi belum keseluruhan dari jenis pekerjaan tersebarkan dan tidak membedakan persepsi kelompok responden secara spesifikasi praktisi lainya seperti akuntan manajemen dan akuntan publik. b. penelitian ini hanya dilakukan di kota palembang sehingga tidak dapat digeneralisasikan di seluruh indonesia. jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 161 172 171 daftar pustaka ardelean, a. 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(2015). faktor-faktor yang mempengaruhi auditor dalam pemberian opini audit atas laporan keuangan (studi pada auditor di bpk perwakilan provinsi riau). jom fekon, 2 no 2, 1–15. utama, i. g. b. r. (2016). teknik sampling dan penentuan jumlah sampel. universitas dhyana pura, bali. https://doi.org/10.13140/rg.2.1.5187.0808 wu, x. (2012). corporate governance and audit fees: evidence from companies listed on the shanghai stock exchange. china journal of accounting research, 5(4), 321–342. https://doi.org/10.1016/j.cjar.2012.10.001 jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 115-128 115 analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu analysis of social skills using firo-b government internal auditors in bengkulu province lismawati 1) dan emilyan inzar 2) jaka isgiyarta 3) novita sari 4) fakultas ekonomi dan bisnis universitas bengkulu 1,2,4) fakultas ekonomi dan bisnis universitas diponegoro 3) abstract this study aims to analyze and prove whether there are differences in the level of social skills of internal auditors in terms of culture, gender and age. this study uses an internal auditor working in the bengkulu provincial audit board (bpkp) as a sample. data were analyzed using the fundamental interation relationship-behavior (firo-b) score and independent sample t-test with the spss program. the results showed that there were no significant differences in the level of social skills between the internal auditors of different cultures, genders and ages of the internal auditors working in the bengkulu province audit board (bpkp). the results of this study provide research evidence that there is no difference in the ability of social skills in terms of cultural, gender and age differences. key words: social skills, cultures, genders, ages, internal auditors abstrak penelitian ini bertujuan untuk menganalisis dan membuktikan apakah ada perbedaan tingkat keterampilan sosial auditor intern dilihat dari sisi budaya, jenis kelamin dan usia. penelitian ini menggunakan auditor intern yang bekerja di badan pemeriksa keuangan (bpkp) provinsi bengkulu sebagai sampel. data dianalisis menggunakan skor fundamental interation relation orientation-behavior (firo-b) dan independent sample t-test dengan program spss. hasil penelitian menunjukkan bahwa tidak ada perbedaan yang signifikan dalam tingkat keterampilan sosial antara auditor internal dari budaya, jenis kelamin dan usia yang berbeda pada auditor intern yang bekerja di badan pemeriksa keuangan (bpkp) provinsi bengkulu. hasil penelitian ini memberikan bukti riset terkait tidak ada perbedaan terhadap kemampuan keterampilan sosial dari sisi perbedaan budaya, jenis kelamin dan usia. kata kunci: keterampilan sosial, budaya, jenis kelamin, usia, auditor internal corresponding author: lismawati390@gmail.com 1) email : lismawati390@gmail.com 1) , ceritasukses9@gmail.com 2 doi : https://doi.org/10.33369/j.akuntansi.9.3.115-128 pendahuluan keterampilan sosial merupakan kemampuan seseorang dalam mengadakan hubungan dengan orang lain dan kemampuan memecahkan masalah, sehingga dapat beradaptasi secara harmonis dengan masyarakat disekitarnya. keterampilan sosial dimulai dari adanya sikap saling menyadari keberadaan satu dengan yang lain kemudian adanya kontak antar pribadi. di dalam membangun dan menciptakan hubungan, terjadi proses interaksi dan komunikasi. dalam proses tersebut individu menginginkan suasana yang dapat menciptakan keharmonisan, sehingga hubungan yang baik dapat tercapai (izzati,2014). mailto:lismawati390@gmail.com1 mailto:lismawati390@gmail.com1 mailto:ceritasukses9@gmail.com2 https://doi.org/10.33369/j.akuntansi.9.3.115-128 analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu lismawati, emilyan inzar dan jaka isgiyarta 116 pentingnya keterampilan sosial bagi setiap individu disebabkan individu adalah makhluk sosial yang saling berinteraksi dalam berbagai hal. interaksi dilakukan untuk saling memenuhi kebutuhan masing-masing dan dapat hidup dengan nyaman. agar interaksi berjalan dengan baik diperlukan keterampilan sosial. keterampilan sosial memiliki peran penting dalam hidup setiap individu. individu dengan keterampilan sosial yang tinggi memiliki lingkungan pergaulan yang baik, disukai banyak orang, mampu mengendalikan diri, mampu menyampaikan ide dengan baik, berdiskusi dengan lancar, mamp bekerja sama, menjadi pendengar yang baik, dan mampu menghargai orang lain. keterampilan sosial tersebut dibutuhkan untuk menjalin hubungan di rumah, di lingkungan tempat tinggal, dan lingkungan kerja agar terjalin hubungan yang berkualitas (izzati, 2014). auditor internal pemerintah merupakan auditor yang bekerja di instansi pemerintah yang bertugas melakukan pengawasan interen terhadap pelaksanaan urusan pemerintahan di daerah. auditor internal melakukan pembinaan atas penyelenggaraan pemerintahan kabupaten/kota. pengawasan dan pembinaan yang dilakukan auditor tentu akan menciptakan interaksi dengan auditeenya. interaksi atau komunikasi itu terjadi ketika melakukan laporan audit formal, saat tatap muka selama pertemuan atau pemeriksaan, dan melalui berbagai komunikasi formal dan informal lainnya (noorhuda, 2015). auditor internal selalu dalam posisi untuk memberikan rekomendasi atau saran-saran perbaikan dan mengevaluasi kinerja pemerintah. dengan demikian, terdapat hubungan antara para auditor internal yaitu orang yang melakukan evaluasi dengan orang yang dievaluasi. ketika saran atau rekomendasi yang diberikan auditor internal tidak benar, terdapat kesalahpahaman, dan terjadi konflik, biasanya hal tersebut akibat dari masalah miscommunication. jika sudah terjadi miscommunication, maka pokok permasalahan yang ingin disampaikan menjadi tidak terakomodir dengan baik. situasi demikian dapat menimbulkan konflik antara auditor internal dengan pihak yang diaudit maka dari itu sangat penting seorang auditor internal memiliki keterampilan sosial yang baik (noorhuda, 2015). fenomena adanya konflik antara auditor internal dan auditee terjadi di pemerintah daerah kabupaten nagekeo. terdapat pandangan yang berbeda di antara kedua pihak atas kinerja auditor internal terkait independensi, kompetensi, perilaku etis, pelaporan hasil audit dan tindak lanjut audit karena perbedaan faktor-faktor yang mempengaruhi persepsi pada masing-masing pihak. perbedaan pandangan tersebut adalah bahwa auditor tidak memenuhi harapan auditee. selain itu ada juga perbedaan pandangan terjadi diantara auditor yang baru di pindah tugaskan dari daerah yang berbeda. auditor sulit bersosialisasi karena harus beradaptasi dengan lingkungan dan budaya ditempat kerja yang baru. dalam kondisi seperti ini diperlukan keterampilan sosial yang baik agar segera dapat beradapatasi. kondisi ini dapat menganggu kinerja auditor yang bersangkutan (suciati dan agung rahmadsyah, 2016). pentingnya auditor internal memiliki keterampilan sosial dapat dijelaskan oleh teori firo-b (fundamental interpersonal relation orientation behaviour). berdasarkan teori firo-b yang dikemukan oleh schutz tahun 1958 auditor internal harus menyesuaikan diri dengan orang lain dengan tiga dimensi dasar yang harus dimiliki oleh setiap individu, yaitu inclusion, control, dan affection. teori firo-b menghendaki auditor internal untuk memiliki hubungan yang kompatibel atau selaras dengan lingkungan dan masyarakat dimana auditor internal berada serta meninggalkan hal-hal yang berkaitan dengan primordialisme dan etnosentrisme seperti perbedaan budaya, jenis kelamin, dan usia yang bertujuan untuk menghindari konflik, stres, dan frustasi(bartolini,et al 2014). penelitian terkait pentingnya keterampilan sosial telah dilakukan oleh banyak peneliti sebelumnya. bayou, et al (2014) melakukan penelitian untuk menganalisis perbedaan keterampilan sosial akuntan pada kantor akuntan publik dari beragam budaya. studi eksplorasi menggunakan firo-b. penelitian dilakukan mengenai preferensi keterampilan sosial personel kantor akuntan internasional dan membandingkannya dengan personel kantor jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 115-128 117 akuntan nasional (amerika serikat). hasil studinya menunjukkan bahwa karyawan pada kantor akuntan di amerika serikat dengan kantor akuntan di non-amerika secara signifikan berbeda dalam wanted inclusion, wanted control, dan wanted affection. siegel, et al (2015) melakukan penelitian untuk menguji preferensi interaksi sosial personil kantor akuntan regional dan membandingkannya dengan preferensi personil kantor akuntan dengan skala nasional. studinya menunjukkan bahwa karyawan di kantor akuntan dengan skala regional memiliki nilai interaksi sosial lebih tinggi secara signifikan daripada karyawan di kantor akuntan dengan skala nasional. pada skala regional juga ditemukan bahwa laki-laki memiliki nilai sii yang jauh lebih tinggi daripada perempuan. penelitian tersebut menunjukkan bahwa keterampilan sosial juga dipengaruhi oleh perbedaan jenis kelamin. hasil penelitian ini sejalan dengan penelitian noorhuda (2015), siburian (2016), dan penelitian purwanti (2017). penelitian ini berbeda dengan penelitian-penelitian sebelumnya. penelitian ini mencoba membandingkan keterampilan sosial yang dimiliki auditor internal pemerintah dari sisi perbedaan budaya, jenis kelamin, dan usia dengan menggunakan alat ukur firo-b pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. penelitian ini penting untuk memahami konsep keterampilan sosial yang harus dimiliki auditor internal dalam berbagai perbedaan budaya, jenis kelamin dan usia dalam meningkatkan kinerja sebagai auditor internal. fenomena telah menunjukkan bahwa saat auditor bekerja ditempat kerja yang baru, keterampilan sosialnya jadi menurun. padahal keterampilan sosial merupakan keterampilan yang tercipta dari potensi, kemampuan dan keinginan yang kuat dari seorang auditor. jadi seharusnya keterampilan sosial tidak berubah dengan adanya perbedaan budaya, jenis kelamin dan usia. namun demikian beberapa penelitian telah menemukan terdapat pengaruh antara kemampuan auditor dalam mengaplikasi keterampilan sosialnya terhadap perbedaan budaya, jenis kelamin dan usia. oleh sebab itu penelitian ini mencoba menguji dari sudut pandang yang berbeda dengan melihat apakah terdapat perbedaan keterampilan sosial atau tidak antara auditor yang memiliki budaya, jenis kelamin dan usia yang berbeda. kerangka teoritis dan hipotesis landasan teori firo (fundamental interpersonal relation orientation) merupakan salah satu teori yang berkaitan dengan hubungan interpersonal yang diperkenalkan oleh schutz (1958). firo secara jelas menetapkan dimana individu harus menyesuaikan diri dengan orang lain dengan tiga dimensi dasar yang harus dimiliki oleh setiap individu, yaitu inclusion, control, dan affection. teori firo menghendaki individu untuk memiliki hubungan yang kompatibel atau selaras dengan masyarakat dan lingkungan di mana individu berada serta meninggalkan halhal yang berkaitan dengan primordialisme dan etnosentrisme seperti perbedaan jenis kelamin, usia dan budayayang bertujuan untuk menghindari konflik, stres dan frustasi (bartolini,et al2014). keterampilan sosial izzati (2014) menyatakan bahwa keterampilan sosial merupakan kemampuan seseorang dalam mengadakan hubungan dengan orang lain dan kemampuan memecahkan masalah, sehingga dapat beradaptasi secara harmonis dengan masyarakat disekitarnya. keterampilan sosial cukup erat kaitannya dengan berbagai kemampuan lainnya seperti menjalin kerjasama dalam kelompok, berinteraksi dengan sebayanya, bergabung dalam kelompok, menjalin pertemanan baru, menangani konflik, dan belajar bekerja sama. analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu lismawati, emilyan inzar dan jaka isgiyarta 118 keterampilan sosial merupakan kemampuan seseorang untuk berani berbicara, mengungkapkan setiap perasaan atau permasalahan yang dihadapi sekaligus menemukan penyelesaian yang adaptif, memiliki tanggung jawab yang cukup tinggi dalam segala hal, penuh pertimbangan sebelum melakukan sesuatu, mampu menolak dan menyatakan ketidaksetujuannya terhadap pengaruh negativedari lingkungan. budaya(culture) menurut widiastuti (2017)kebudayaan adalah semua hasil karya manusia dalam rangka kehidupan masyarakat yang dijadikan milik manusia yang diperoleh dengan belajar. hal ini mengisyaratkan bahwa hampir seluruh tindakan manusia adalah kebudayaan. budaya akan terus berkembang karena kemapuan manusia untuk belajar sehingga merupakan pola hidup menyeluruh dan bersifat kompleks yang terbentuk dari berbagai unsur yang rumit di antaranya agama, adat istiadat,bahasa, teknologi, kesenian, serta pengetahuan. dengan demikiankebudayaan lebih dari sekedar kesenian atau adat istiadat saja, tetapi meliputi bidang yang tiadabatas. berdasarkan hasil observasi awal yang telah dilakukan oleh peneliti pada tanggal 21oktober 2018, diketahui bahwa auditor internal di kantor badan pengawas keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu mayoritas berasal dari suku melayu, jawa,batak dan sunda.penelitian ini membagi budaya menjadi dua yaitu budaya melayu dan non melayu, peneliti membatasi yang di maksud dengan budaya non melayu di dalam penelitian ini adalah suku jawa, batak dan sunda. menurut susanti (2017) orang melayu sangat enerjik dan penuh keinginan kuat untuk maju. identitas orang melayu adalah jujur, berani, jarang terlibat dalam aksi kriminal, dan sangat suka kepada tegaknya hukum. adapun ciri-ciri bangsa melayu adalah identik dengan agama islam, berpijak kepada yang esa, selalu mementingkan penegakan hukum, mengutamakan budi dan bahasa untuk menujukan sopan santun dan tinggi peradabannya, mengutamakan pendidikan serta ilmu, dan sangat menjunjung nilai-nilai budaya. menurut marzuki (2017)karakteristik masyarakat jawa adalah percaya kepada tuhan sebagai sangkan paraning dumadi, dengan segala sifat dan kebesaran-nya, bercorak identitas yaitu percaya kepada sesuatu yang bersifat immateriil (bukan kebendaan) dan halhal yang bersifat adikodrati (supernatural) serta cenderung ke arah mistik, lebih mengutamakan hakikat daripada segi-segi formal dan ritual, mengutamakan cinta kasih sebagai landasan pokok hubungan antar manusia, percaya kepada takdir dan cenderung bersikap pasrah, bersifat konvergen dan universal, momot dan non-sektarian, cenderung pada simbolisme, cenderung pada gotong royong, guyub, rukun, damai, dan kurang kompetitif serta kurang mengutamakan materi. menurut monika (2018) karakteristik masyarakat batakadalah mengekspresikan emosi dalam bentuk tingkah laku, perkataan atau raut muka disesuaikan pula dengan kuat atau lemahnya emosi yang sedang dirasakan. tidak melebih-lebihkan juga tidak berusaha menutup-nutupinya, suku batak dikenal dengan kegigihannya, gaya bicara keras, berani dan bertindak tegas. oleh karenanya orang batak lebih suka berterus terang tentang emosi yang sedang dirasakannya. menurut sriwulan (2017) karakteristik suku sunda adalah mayoritas beragama islam, mempercayai hal-hal yang bersifat magis, menjunjung tinggi adat istiadat bersifat konvergen dan universal, momot dan non-sektarian, cenderung pada simbolisme, cenderung pada gotong royong, guyub, rukun, damai, dan kurang kompetitif serta kurang mengutamakan materi. jenis kelamin (sex) menurutjati, et al(2017) jenis kelamin adalah perbedaan antara perempuan dan lakilaki secara biologis sejak seseorang lahir. perbedaan biologis tersebut tidak dapat jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 115-128 119 dipertukarkan meskipun dipengaruhi oleh peran sosialnya. dalam perbedaan jenis kelamin terjadi diferensiasi atau perbedaan peran sosial yang dilekatkan pada laki-laki dan perempuan. dalam menyesuaikan diri dalam suatu lingkungan baik itu lingkungan kerja, perbedaan jenis kelamin dan peran sosial tersebut diharapkan tidak mempengaruhi keterampilan sosial individu untuk melaksanakan pekerjaan yang baik dengan hubungan yang harmonis bersama orang lain atau dalam hal ini rekan kerjanya. usia (age) menurut sasongko (2016) umur adalah salah satu faktor level individu yang ikut berpengaruh terhadap profesionalisme auditor. pola pikir seorang auditor tentunya akan semakin berkembang searah dengan peningkatan rentang kehidupan yang dilalui. perbedaan usia di dalam organisasi akan sangat wajar terjadi dan kinerja suatu organisasi juga dapat dilihat dari faktor usia tersebut. biasanya usia yang lebih tua akan lebih berpengalaman, namun bukan berarti yang usianya masih tergolong muda tidak memiliki kemampuan.auditor senior cenderung akan memiliki kepribadian yang semakin matang dalam hal pengalaman, etika, kebijaksanaan dan komitmen sehingga mampu mengayomi auditor internal junior dalam pekerjaan maupun kehidupan sosial. dalam komunikasi faktor usia di dalam organisasi akan semakin bijak seiring dengan pengalaman dan pendidikan yang telah banyak ia lalui. namun, dalam kinerja umumnya, semakin tua usia individu maka produktivitasnya akan semakin menurun. dalam auditing (pemeriksaan) matangnya usia auditor tidak akan terlepas dari persepsinya terhadap pemeriksaan, dimana terdapat pilihan bagi auditor untuk cenderung berperilaku menyukai atau menghindari risiko audit yang ada. ini tentu akan mempengaruhi sikap auditor terhadap auditee dan penerimaannya oleh auditee terhadap sikap auditor. hal tersebut akan berdampak pada hasil korektif yang dicapai dalam pemeriksaan. berikut disajikan kerangka konseptual dan pengembangan hipotesis dari penelitian ini. gambar 1 kerangka pemikiran teoritis firo-b keterampilan sosial  inklusi  kontrol  afeksi laki– laki perem puan 20 40 tahun 41 60 tahun melayu non melayu jenis kelamin usia budaya vs vs vs analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu lismawati, emilyan inzar dan jaka isgiyarta 120 menurut widiastuti (2017) kebudayaan adalah semua hasil karya manusia dalam rangka kehidupan bermasyarakat yang dijadikan milik manusia yang diperoleh dengan belajar. budaya adalah keadaan yang tercipta dilingkungan tempat kerja yang masing-masing individu dapat beradaptasi dengannya. setiap individu memiliki cara tersendiri dalam beradaptasi dengan budaya yang ada dengan kemampuan keterampilan sosial yang dimilikinya. menurut jati, et al(2017) jenis kelamin adalah perbedaan antara perempuan dan lakilaki secara biologis sejak seseorang lahir. perbedaan biologis tersebut tidak dapat dipertukarkan meskipun dipengaruhi oleh peran sosialnya. menurut sasongkodalam siburian (2016) umur adalah salah satu faktoryang ikut berpengaruh terhadap profesionalisme auditor. pola pikir seorang auditor tentunya akan semakin berkembang searah dengan peningkatan rentang kehidupan yang dilalui. perbedaan usia di dalam organisasi akan sangat wajar terjadi dan kinerja suatu organisasi juga dapat dilihat dari faktor usia tersebut. biasanya usia yang lebih tua akan lebih berpengalaman, namun bukan berarti yang usianya masih tergolong muda tidak memiliki kemampuan. hubungan budaya, jenis kelamin dan usia dengan keterampilan sosial dapat dijelaskan dengan teori firo-b(fundamental interpersonal relation orientation behaviour). berdasarkan teori teori firo-b (fundamental interpersonal relation orientation behaviour) individu harus menyesuaikan diri dengan orang lain dengan tiga dimensi dasar yang harus dimiliki oleh setiap individu, yaitu inclusion, control, dan affection. teori firo-b menghendaki individu untuk memiliki hubungan yang kompatibel atau selaras dengan lingkungan dan masyarakat di mana individu berada serta meninggalkan hal-hal yang berkaitan dengan primordialisme dan etnosentrisme seperti perbedaan budaya, jenis kelamin, dan usia yang bertujuan untuk menghindari konflik, stres, dan frustasi (bartolini, et al 2014). peneliti-peneliti terdahulu sudah melakukan penelitian terhadap perbedaan keterampilan sosial yang mencakup inklusi, kontrol, dan afeksi yang di pengaruhi faktor budaya seperti pada purwanti (2017) melakukan penelitian untuk menguji perbedaan tingkat keterampilan sosial antar auditor internal dari latar belakang budaya yang berbeda di inspektorat bengkulu selatan, hasil pengujian membuktikan bahwa tidak terdapat perbedaan signifikan tingkat keterampilan sosial antara auditor internal dari latar belakang budaya melayu dengan auditor internal dari latar belakang budaya non melayu. selanjutnya penelitian siburian (2016) membuktikan bahwa keterampilan sosial antara auditor laki-laki dan perempuan tidak terdapat perbedaan yang signifikan. begitu juga dengan usia, tidak terdapat perbedaan keterampilan sosial antara usia yang berbeda (siburian, 2016). berdasarkan uraian diatas dapat diajukan beberapa hipotesis sebagai berikut: h1: tidak terdapat perbedaan keterampilan sosial auditor internal yang memiliki latar belakang budaya melayu dan non melayu pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. h2: tidak terdapat perbedaantingkat keterampilan sosial auditor internalyang berjenis kelamin laki-laki dan perempuan pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. h3: tidak terdapat perbedaan tingkat keterampilan sosial auditor internal yang berusia 2040 tahun dan41-60 tahun pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. metode penelitian jenis dan sumber data penelitian jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. sumber data primer diperoleh dari jawaban responden terhadap survey yang dibagikan dalam jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 115-128 121 bentuk kuesioner. kuesioner dibagikan secara langsung dengan mendatangi tempat responden bekerja. populasi dan sampel populasi penelitian ini adalah auditor internal pemerintah yang bekerja di kantor bpkp ( badan pengawasan keuangan pemerintah) provinsi bengkulu. teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sensus sehingga sampel penelitian ini adalah seluruh anggota populasi yaitu seluruh auditor internal yang ada di pemerintah daerah definisi operasional dan pengukuran variabel variabel yang digunakan dalam penelitian ini terdiri dari variabel keterampilan sosial, keragaman budaya, jenis kelamin dan usia. berikut disajikan tabel 1 tentang variabel, definisinya dan indikator pengukuran. tabel 1. definisi operasional variabel no variabel definisi operasional indikator 1 keterampilan sosial kemampuan seseorang dalam mengadakan hubungan dengan orang lain dan kemampuan memecahkan masalah, sehingga dapat beradaptasi secara harmonis dengan masyarakat disekitarnya menggunakan instrumen firo-b yaitu inclusion, control,dan affection 2 budaya hasil karya manusia dalam rangka kehidupan bermasyarakat yang dijadikan milik manusia yang diperoleh dengan belajar 1. budaya melayu 2. budaya non melayu 3 jenis kelamin perbedaan antara perempuan dan laki-laki secara biologis sejak seseorang lahir 1. laki-laki 2. perempuan 4 usia durasi waktu auditor internal hidup 1. auditor internal usia 20 hingga 40 tahun 2. auditor internal usia 41 hingga 60 tahun sumber: diolah dalam penelitian 2020. teknik analisis data metode analisis data menggunakan skor firo-b dan uji beda (independent-sample t-test) dengan spss. nilai jawaban setiap pernyataan kuesioner adalah antara 0 dan 1. jadi jumlah maksimal yang bisa didapatkan untuk setiap aspek perilaku expressed inclusion (ei), wanted inclusion (wa), expressed control (ec), wanted control (wc), expressed affection (ea), wanted affection (wa) berkisar antara 0 hingga 9, sehingga nilai sii berkisar antara 0 hingga 54. setiap pernyataan memiliki standar nilai yang berbeda-beda. rumus dari setiap aspek perilaku tersebut yaitu: 1) total inclusion (inklusi) mengacu pada perasaan individu tentang diri sendiri, yang dihitung dengan rumus: total inclusion = expressed inclusion + wanted inclusion 2) total control (kontrol) kebutuhan untuk menguasai dan mempengaruhi, dihitung dengan rumus: total control = expressed control + wanted control 3) total affection (afeksi) kebutuhan akan persahabatan dan keakraban, dihitung dengan rumus: total affection = expressed affection + wanted affection analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu lismawati, emilyan inzar dan jaka isgiyarta 122 4) totalsii (social interaction index) sii= total inclusion+ total control + total affection hasil dan pembahasan berdasarkan data hasil pengembalian kuesioner, diperoleh karakteristik firo-b berdasarkan komponennya (inclusion, control, dan affection) beserta subkomponennya (expressed dan wanted) yang dapat dilihat dari tabel dan penjelasan sebagai berikut: karakteristik firo-b berdasarkan budaya dari hasil perhitungan firo-b berdasarkan budaya, diperoleh karakteristik yang dapat dilihat pada tabel berikut: tabel 1. karakteristik firo-b budaya karakteristik firo-b budaya melayu nonmelayu expressed inclusion (ei) 3,56 3,24 wanted inclusion (wi) 5,38 4,90 inclusion (i) 8,94 8,14 expressed control (ec) 2,81 2,86 wanted control (wc) 6,31 4,33 control (c) 9,13 7,19 expressed affection (ea) 2,13 3,05 wanted affection (wa) 2,25 1,86 affection (a) 4,38 4,90 sumber: data primer diolah, 2020 kekuatan kebutuhan interpersonal auditor internal dapat dilihat dari total nilai kebutuhan inklusi, nilai kontrol, dan nilai afeksi. apabila nilai inklusi, kontrol, dan afeksi berkisar di angka 0-5 hal ini berarti tingkat kebutuhan interpersonal auditor internal adalah rendah. apabila nilai inklusi, kontrol, dan afeksi auditor internal berada di 6-12 hal ini berarti tingkat kebutuhan interpersonal auditor internal adalah sedang, dan apabila nilai total inklusi, kontrol, dan afeksi berada di kisaran 13-18 hal ini berarti tingkat kebutuhan interpersonal auditor internal adalah tinggi (sarwono,2015). berdasarkan tabel 1 dapat disimpulkan bahwa total kebutuhan inklusi pada kelompok auditor internal yang berbudaya melayu ialah 8,94 sedangkan kelompok auditor internal yang berbudaya non melayu memiliki total kebutuhan inklusi senilai 8,14. total tersebut menunjukkan bahwa dari rata-rata total kebutuhan inklusi, nilai yang lebih tinggi ialah pada kelompok budaya melayu. ini berarti, auditor internal dari budaya melayu memiliki kebutuhan interpersonal untuk merasa dihargai lebih tinggi daripada auditor internal dari budaya nonmelayu. namun secara total kebutuhan inklusi auditor internal yang berbudaya melayu maupun yang berbudaya non melayu tidak memiliki selisih yang besar atau berada di kisaran sedang yakni kisaran 6-12. auditor internal yang berbudaya melayu juga memiliki total nilai yang lebih tinggi dibandingkan dengan budaya non melayu pada kebutuhan kontrol. hal ini menunjukkan bahwa auditor internal yang berbudaya melayu lebih tinggi dalam kebutuhan untuk menguasai dan mempengaruhi dalam hubungan interpersonal. pada tabel 1 terlihat bahwa nilai kebutuhan kontrol auditor internal yang berbudaya melayu sebesar 9,13 sedangkan nilai kebutuhan kontrol auditor internal yang berbudaya non melayu hanya sebesar 7,19.namun secara total kebutuhan kontrol auditor internal yang berbudaya melayu maupun yang jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 115-128 123 berbudaya non melayu tidak memiliki selisih yang besar atau berada di kisaran sedang yakni kisaran 6-12. berdasarkan kebutuhan afeksi, auditor internal dari budaya non melayu memiliki tingkat kebutuhan interpersonal lebih tinggi daripada auditor internal dari budaya melayu, yaitu sebesar 4,90 dan total nilai tersebut tidak berbeda jauh dengan total nilai dari kelompok budaya melayu, yaitu sebesar 4,38. ini berarti auditor internal yang berasal dari budaya non melayu lebih tinggi tingkat kebutuhan interpersonalnya akan persahabatan dan keakraban, yaitu kebutuhan untuk merasa dekat dengan orang lain. namun secara total kebutuhan afeksi auditor internal yang berbudaya melayu maupun yang berbudaya non melayu tidak memiliki selisih yang besar dan berada di kisaran rendah yakni kisaran 0-5. karakteristik firo-b berdasarkan jenis kelamin dari hasil perhitungan firo-b berdasarkan jenis kelamin, diperoleh karakteristik yang dapat dilihat pada tabel berikut: tabel 2. karakteristik firo-b jenis kelamin karakteristik firo-b jenis kelamin laki-laki perempuan expressed inclusion (ei) 3,40 3,71 wanted inclusion (wi) 4,55 3,71 inclusion (i) 7,95 7,41 expressed control (ec) 3,15 2,18 wanted control (wc) 4,15 6,94 control (c) 7,30 9,12 expressed affection (ea) 3,30 1,88 wanted affection (wa) 2,55 2,35 affection (a) 5,85 4,24 sumber: data primer diolah, 2020 berdasarkan tabel 2 dapat disimpulkan bahwa total kebutuhan inklusi pada kelompok auditor internal yang berjenis kelamin laki-laki ialah 7,95 sedangkan kelompok auditor internal yang berjenis kelamin perempuan adalah 7,41. total tersebut menunjukkan bahwa dari rata-rata total kebutuhan inklusi, nilai yang lebih tinggi ialah pada kelompok auditor internal yang berjenis kelamin laki-laki. hal ini berarti, auditor internal berjenis kelamin lakilakimemiliki kebutuhan interpersonal untuk merasa dihargai lebih tinggi daripada auditor internalyang berjenis kelamin perempuan. namun secara total kebutuhan inklusi auditor internal yang berjenis kelamin laki-laki maupun auditor internalyang berjenis kelamin perempuan tidak memiliki selisih yang besar dan berada di kisaran sedang yakni kisaran 612. kebutuhan kontrol auditor internal yang berjenis kelamin perempuan memiliki total nilai yang lebih tinggi dibandingkan dengan auditor internal yang berjenis kelamin laki-laki. hal ini menunjukkan bahwa auditor internal yang berjenis kelamin perempuan lebih tinggikebutuhan untuk menguasai dan mempengaruhi dalam hubungan interpersonal. pada 4.5terlihat bahwa nilai kebutuhan kontrol auditor internal yang berjenis kelamin perempuan adalah 9,12 sedangkan nilai kebutuhan kontrol auditor internal yang berjenis kelamin lakilaki adalah 7,30. namun secara total kebutuhan kontrol auditor internal yang berjenis kelamin laki-laki maupun yang berjenis kelamin perempuan tidak memiliki selisih yang besar dan berada di kisaran sedang yakni kisaran 6-12. kebutuhan afeksi auditor internalyang berjenis kelamin laki-laki memiliki tingkat kebutuhan interpersonal lebih tinggi daripada auditor internal yang berjenis kelamin perempuan, yaitu sebesar 5,85 dan total nilai tersebut tidak berbeda jauh dengan total nilai analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu lismawati, emilyan inzar dan jaka isgiyarta 124 dari auditor internal yang berjenis kelamin perempuan, yaitu sebesar 4,24. ini berarti auditor internalyang berjenis kelamin laki-laki lebih tinggi tingkat kebutuhan interpersonalnya akan persahabatan dan keakraban, yaitu kebutuhan untuk merasa dekat dengan orang lain. namun secara total kebutuhan afeksi auditor internal yang berjenis kelamin laki-laki maupun yang berjenis kelamin perempuan tidak memiliki selisih nilai total yang besar dan berada di kisaran sedang untuk auditor internal yang berjenis kelamin laki-laki penulis membulatkan 5,85 menjadi 6 sehingga berada di kisaran 6-12 sedangkan auditor internal yang berjenis kelamin perempuan tingkat kebutuhan afeksi adalah rendah karena berada di kisaran 1-5. karakteristik firo-b berdasarkan usia dari hasil perhitungan firo-b berdasarkan usia, diperoleh karakteristik yang dapat dilihat pada tabel di bawah ini: tabel 3. karakteristik firo-b usia karakteristik firo-b usia 20-40 tahun 41-60 tahun expressed inclusion (ei) 3,11 4,06 wanted inclusion (wi) 4,26 4,00 inclusion (i) 7,37 8,06 expressed control (ec) 2,89 1,61 wanted control (wc) 4,63 6,11 control (c) 7,53 7,72 expressed affection (ea) 2,74 2,50 wanted affection (wa) 1,53 1,17 affection (a) 4,26 3,67 sumber: data primer diolah, 2020 berdasarkan 3 dapat disimpulkan bahwaauditor internal yang berusia 41-60 tahun memiliki kebutuhan inklusi yang lebih tinggi dibandingkan dengan auditorinternal yang berusia 20-40 tahundan ini menunjukkan bahwa auditor internal berusia 41-60 tahun memiliki kebutuhan untuk dilibatkan dalam penugasan atau dilibatkan dalam interaksi sosial yang lebih tinggi dari auditor internal berusia 20-40 tahun. hal tersebut terlihat dari total nilai inklusi auditor berusia 20-40 tahun sebesar 7,37 dan auditor internal berusia 41-60 tahun sebesar 8,06. namun secara total kebutuhan inklusi auditor internal yang 20-40 tahun maupun yang 41-60 tahun tidak memiliki selisih yang besar dan berada di kisaran sedang yakni kisaran 6-12. kebutuhan kontrol auditor internal berusia 41-60 tahun memiliki total nilai yang lebih tinggi dibandingkan dengan auditor internal berusia 20-40 tahun, auditor internal yang berusia 41-60 tahun memiliki nilai kontrol sebesar 7,72 dan auditor internal yang berusia 2040 memiliki nilai kontrol 7,53. ini berarti auditor internal berusia 41-60 tahun memiliki kebutuhan untuk menguasai atau mempengaruhi dalam hubungan sosial yang lebih tinggi dibanding auditor internal berusia 20-40 tahun. namun secara total kebutuhan kontrol auditor internal yang berusia 20-40 tahun maupun yang berusia 41-60 tahun tidak memiliki selisih yang besar dan berada di kisaran sedang yakni kisaran 6-12. kebutuhan afeksiauditor internal berusia 20-40 tahun memiliki nilai yang lebih tinggi dibandingkan dengan auditor berusia 41-60 tahun, yaitu sebesar 4,26 untuk auditor berusia 20-40 tahun dan 3,67 untuk auditor internal berusia 41-60 tahun. hal tersebut juga menunjukkan bahwa antara dua golongan usia yang berbeda tersebut memiliki tingkat kebutuhan interpersonal yang juga berbeda. auditor internal yang berusia 20-40 tahun memiliki kebutuhan akan keakraban yang lebih tinggi dibandingan dengan auditor berusia 41-60 tahundan total nilai kebutuhan tersebut berkisar antara 0-5 yang menunjukkan bahwa tingkat kebutuhan interpersonal auditor internaladalah sedang. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 115-128 125 hasil uji hipotesis 1 hasil uji hipotesis 1 sebagai berikut : tabel 4 hasil uji independent sample t-test budaya keterangan signifikansi sii inclusion needed control needed affection needed 0,482 0,563 0,110 0,628 sumber: data primer diolah, 2020 berdasarkan tabel 4 dapat disimpulkan bahwa hipotesis pertama diterima. hal ini ditunjukkan dari hasil pengujian sebesar 0,482 yang berarti 0,482> 0,05. ini berarti tidak terdapat perbedaan tingkat keterampilan sosial auditor internal berbudaya melayu dan non melayu pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. tidak adanya perbedaan tingkat keterampilan sosial auditor internal dengan budaya yang beda disebabkan auditor internal memiliki keinginan untuk saling berinteraksi dan rasa untuk saling memiliki yang tinggi. hal ini terlihat dari adanya keingian untuk terlibat dalam kegiatan audit, terlibat dalam organisasi sosial, menjaga hubungan baik dengan rekan profesi, dan menghindari kondisi kesendirian. tidak adanya perbedaan tingkat keterampilan sosial auditor internal yang berbudaya melayu dan non melayu juga akan berakibat terhindarnya auditor internal dari masalahmasalah miscommunication(kesalahpahaman) yang pada akhirnya dapat mendorong konflik dengan pihak auditee maupun sesama auditor internal ketika melaksanakan kegiatan audit. hasil penelitian ini sejalan dengan teori teori firo-b (fundamental interpersonal relation orientation behaviour). teori firo-b menghendaki auditor internal untuk memiliki hubungan yang baik serta harmonis dengan lingkungan dan masyarakat dimana auditor internal berada. hasil penelitian ini konsisten dengan penelitian purwanti (2017) yang menunjukkan tidak terdapat perbedaan signifikan tingkat keterampilan sosial antara auditor internal dari latar belakang budaya melayu dengan auditor internal dari latar belakang budaya non melayu. tetapi dalam rata-rata skor firo-b, nilai rata-rata sii auditor internal dari budaya non melayu lebih tinggi daripada nilai rata-rata sii auditor internal dari budaya melayu. hasil uji hipotesis tabel 5. hasil uji independent sample t-testjenis kelamin keterangan signifikansi sii 0,916 inclusion needed 0,661 control needed 0,136 affection needed 0,185 sumber: data primer diolah, 2020 berdasarkan tabel 5 dapat disimpulkan bahwa hipotesis kedua diterima. hal ini ditunjukkan dari hasil pengujian sebesar 0,916 yang berarti 0,916> 0,05. ini berarti tidak terdapat perbedaan tingkat keterampilan sosial auditor internal dengan jenis kelamin yang berbeda pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu lismawati, emilyan inzar dan jaka isgiyarta 126 tidak adanya perbedaan tingkat keterampilan sosial auditor internal yang berjenis kelamin laki-laki dan perempuan disebabkan auditor internal memiliki standar dan kode etik profesi yang sama yaitu peraturan nomor: kep-005/aaipi/dpn/2014 yang mengatur perilaku auditor internal agar mampu menyesuaikan diri dengan lingkungan dan pekerjaan. standar dan kode etik ini adalah landasan auditor internal untuk mampu bekerja dengan baik serta harmonis baik dengan sesama rekan kerja maupun auditee(safuan, 2017). hal ini sejalan dengan teori firo-b. hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh siburian (2016) yang melakukan penelitian di kantor badan pengawasan keuangan dan pembangunan (bpkp) provinsi bengkulu yang menunjukkan bahwa tidak terdapat perbedaan yang signifikan tingkat keterampilan sosial auditor internal laki-laki dengan perempuan. hasil uji hipotesis 3 tabel 6 hasil uji independent sample t-test usia keterangan signifikansi sii inclusion needed control needed affection needed 0,925 0,589 0,873 0,561 sumber: data primer diolah, 2020 berdasarkan tabel 6 dapat disimpulkan bahwa hipotesis tiga diterima. hal ini ditunjukkan dari hasil pengujian sebesar 0,925 yang berarti 0,925 > 0,05. ini berarti tidak terdapat perbedaan keterampilan sosial auditor internal berdasarkan usia, pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi bengkulu. auditor internal sama-sama memiliki keinginan untuk menjaga keakraban dan persahabatan. hal ini terlihat dari adanya keinginan auditor internal untuk menjaga hubungan baik dengan auditee dan rekan profesi. hasil penelitian ini sejalan dengan teori firo-b. hasil pengujian hipotesis dalam penelitian ini konsisten dengan penelitian yang dilakukan siburian (2016) yang membuktikan bahwa tidak terdapat perbedaan yang signifikan tingkat keterampilan sosial antara auditor yang tua dan auditor yang muda. penutup berdasarkan tujuan penelitian yang telah dipaparkan, maka dapat dibuat kesimpulan bahwa tidak ada perbedaan tingkat keterampilan sosial antara auditor yang memiliki budaya, jenis kelamin dan usia berbeda pada kantor badan pengawasan keuangan dan pembangunan (bpkp) perwakilan provinsi. implikasi penelitian ini adalah secara teoritis, hasi penelitian ini mendukung teori firo-b (fundamental interpersonal relation orientation behaviour) yang menyatakan bahwa auditor internal harus memiliki hubungan yang kompatibel serta meninggalkan hal-hal yang terkait dengan perbedaan primordialisme dan etnosentrisme seperti perbedaan budaya, jenis kelamin, dan usia. secara praktis, hasil penelitian ini memberikan masukan bagi auditor internal yang berbeda budaya, jenis kelamin, dan usia agar lebih meningkatkan keterampilan sosial dan menjaga keharmonisan dalam organisasi atau lingkungan kerja. bagi badan pengawasan keuangan dan pembangunan (bpkp) dapat dijadikan sebagai acuan dalam meningkatkan keterampilan sosial antar sesama anggota untuk mencapai kinerja yang baik dan harmonis di jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 115-128 127 dalam lingkungan kerja, serta melakukan seleksi calon auditor internal dengan mengutamakan auditor internal yang memiliki tingkat keterampilan sosial yang tinggi. keterbatasan yang ditemukan dalam penelitian ini adalah instrumen penelitian tidak menyebutkan dengan jelas pembagian suku responden sehingga penelitian ini mengelompokkan suku responden secara subjektif. responden rate masih rendah, karena ketidak tepatan waktu penyebaran kuesioner dan penggunaan media kuesioner yang terbatas. bagi penelitian selanjutnya diharapkan menambah penggolongan suku responden pada instrumen penelitian sehingga penggolongan suku responden tidak lagi subjektif. peneliti selanjutnya diharapkan dapat meningkatkan responden rate dengan memperhatikan waktu penyebaran kuesioner dan penggunaan beberapa media penyebaran kuesioner biar efektif. daftar pustaka agoes, sukrisno. (2017). auditing (pemeriksaan akuntan) oleh kantor akuntan publik. jakarta: lembaga penerbit fakultas ekonomi universitas indonesia. bayou, m.e, siegel, p dan smith, j. (2014). social skill differences among cpa firm personel of different cultures: an exploratory study using the firo-b. international journal of applied management, 2(3). bartolini, et al. (2014). the social skill preferences of tax professionals in cpa firms: a firo-b analysis. journal of applied business research. 26(2): 105-114. ghozali, imam. (2014). aplikasi analisis multivarite dengan spss. semarang: badan penerbit universitas diponegoro. izzati,nurma.(2014). pengaruh keterampilan sosial terhadap kemampuankomunikasi matematis mahasiswa. jurnal edueksos. 3(1), januari-juni 2014. jati, yoenanto, (2017). kecerdasan emosional siswa sekolah menengah pertama ditinjau dari faktor demografi. jurnal psikologi pendidikan dan perkembangan. 2(2), agustus 2013. marzuki. (2017). tradisi dan budaya masyarakat jawa dalam persfektif islam. jurnal ilmu sosial universitas negeri yogyakarta. monika. (2018).identitas budaya pada mahasiswa batak toba. jurnal psikologi ulayat. 2(1). norhuda, endra. (2015). preferensi keterampilan sosial auditor internal dengan menggunakan firo-b pada inspektorat jenderal kementerian keuangan. skripsi diterbitkan, jakarta: program akuntansi ekstensi ui. purwanti, elva. (2017). preferensi keterampilan sosial antar auditor internal dari berbagai budaya dengan menggunakan firo-b. skripsi. bengkulu : fakultas ekonomi dan bisnis universitas bengkulu. permenpan nomor per/05/m.pan./03/2008. tentang standar audit aparat pengawasan intern pemerintah. 2008. jakarta. siburian, monika sisilia. 2016. preferensi social skills antara auditor internal pemerintah dengan menggunakan firo-b pada perwakilan bpkp provinsi bengkulu. skripsi. bengkulu: fakultas ekonomi dan bisnis universitas bengkulu. sarwono, s.w. (2015). psikologi sosial individu & teori psikologi sosial. jakarta : balai pustaka. siegel, p. and schultz, t., (2014). social skills preferences among internal auditors – an explanatory study using firo-b. journal of applied business research; 27(3) abi/inform global pg. 43 analisis keterampilan sosial menggunakan firo-b pada auditor internal pemerintah di provinsi bengkulu lismawati, emilyan inzar dan jaka isgiyarta 128 siegel, p. and smith, j., (2015). cpa firm personnel preferences for social interaction: an examination using the firo-b. journal of business and entrepreneurship .15(a2) (oct 2003): 77-96. 60 universitas indonesia safuan. (2017). internal auditor. jakarta: alfabeta. sugiyono, (2014). metode penelitian kuantitatif kualitatif dan r &d. bandung: alfabeta. sasongko, j. (2016). teori psikologi sosial. jakarta: balai pustaka. susanti, emilia. (2017). budaya malu cerminan bagi perempuan melayu. jurnal sosial dan budaya. 11(2). sriwulan, yekti. (2017). kebudayaan suku sunda. skripsi. yogyakarta: fakultas ilmu sosial dan ekonomi universitas negeri yogyakarta. tuanakotta, (2015). audit kontemporer. jakarta: salemba empat. jurnal akuntansi issn 2303-0356 vol.6 no.1 februari 2016 hal 1 14 1 pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), komitmen organisasi, dan motivasi kerja terhadap kinerja pegawai pada universitas bengkulu kartika mayang sari1), abdullah2) mayang.kagome@yahoo.com 1 ), abdullah_tiens@yahoo.co.id 2 ) fakultas ekonomi dan bisnis, universitas bengkulu abstract the research was aimed to examine and obtain empirical evidences of the influence of budget participation bussiness plan, commitment of organization, and motivation of work to performance official at the university of bengkulu. this research used a purposive sampling. the sample was used in the research was 65 respondents of official at the university of bengkulu. the data in this study was the primary data that has obtained from the directly spread questioner to the respondens. the questionnaire distributed to 59 which can be analyzed. the multiple linear regression analysis was used to analyze the hypothesis with spss 16 program. the result of this study explained that budget participation bussiness plan, commitment of organization, and motivation of work were positive affected to performance official at the university of bengkulu. key words: performance official, budget participation business plan, commitment of organization of work. pendahuluan salah satu agenda reformasi keuangan negara adalah adanya pergeseran sistem penganggaran dari pengganggaran tradisional menjadi pengganggaran berbasis kinerja. penerapan anggaran berbasis kinerja pada instansi pemerintah di indonesia dilihat melalui pemberlakuan undang-undang no. 17 tahun 2003 tentang keuangan negara. hal ini untuk melihat tolak ukur yang memadai guna dimanfaatkan untuk mengukur kinerja pemerintah secara komprehensif. tolak ukur ini sangat diperlukan untuk menjadi pedoman, baik bagi pemerintah sendiri maupun pihak lain yang berkepentingan dalam menilai kinerja pemerintahan. penggunaan anggaran merupakan konsep yang sering dipergunakan untuk melihat kinerja pada organisasi publik. anggaran yang disusun harus sesuai dengan pendekatan kinerja. undang-undang no. 1 tahun 2004 tentang perbendaharaan negara membuka ruang baru bagi penerapan anggaran berbasis kinerja di lingkungan pemerintah. dalam pasal 68 dan pasal 69 undang-undang tersebut, instansi pemerintah harus menerapkan pola pengelolaan keuangan yang fleksibel dengan mengutamakan produktivitas, efisiensi, dan efektivitas. perkembangan tersebut membawa suatu perubahan besar bagi kelembagaan dan tata nilai perguruan tinggi negeri (ptn) dalam menghadapi era-globalisasi dan liberalisasi. tantangan tersebut membutuhkan sumber daya manusia yang berkualitas, yaitu pegawai yang dapat bekerja keras, terampil, memiliki kompetensi tinggi agar mampu bersaing dengan negaranegara di dunia. berdasarkan tantangan yang dihadapi tersebut, universitas bengkulu (unib) harus melakukan transformasi kelembagaan agar memiliki wewenang untuk melakukan pola pengelolaan keuangan yang mandiri dan fleksibel yang berorientasi kepada efesien dan produktivitas. unib merupakan salah satu perguruan tinggi negeri yang ada di lingkungan kementerian riset, teknologi, dan pendidikan tinggi (kemenristekdikti). unib telah berkembang sejalan dengan perubahan dan dinamika kebijakan pemerintah yang mendorong mailto:mayang.kagome@yahoo.com mailto:abdullah_tiens@yahoo.co.id pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), ……… kartika mayang sari dan abdullah 2 ptn untuk berperan secara mandiri dalam pengelolaan sumber daya yang dimiliki. unib sebagai salah satu lembaga ilmiah yang merupakan suatu sub sistem dari sistem pendidikan nasional terus berperan aktif dalam mensukseskan misi pemerintah dalam pembangunan bidang pendidikan. dalam kiprahnya melaksanakan tridharma perguruan tinggi, unib harus senantiasa taat terhadap berbagai kebijakan pengelolaan pendidikan tinggi baik aspek akademik maupun aspek non akademik. hal ini dapat mendorong kinerja unib ketingkat yang lebih baik sehingga menjadi salah satu perguruan tinggi yang menjadi pilihan masyarakat. kebijakan unib berdasarkan keputusan menteri keuangan nomor 196/kmk.05/2009 tanggal 15 mei 2009 telah melaksanakan pengelolaan keuangan berdasarkan pengelolaan keuangan badan layanan umum (pk-blu). penetapan unib sebagai pk-blu dalam pengelolaan keuangan telah sesuai dengan peraturan pemerintah nomor 23 tahun 2005 tentang pengelolaan keuangan blu (badan layanan umum). dalam merealisasikan berbagai rencana strategis tersebut maka diperlukannya sumber daya manusia dengan tingkat kapabilitas yang baik. sumber daya manusia yang mampu melakukan pekerjaan sesuai dengan aturan perundang-undangan yang berlaku sehingga unib mampu mewujudkan tujuan yang ingin dicapai. peningkatan kualitas sumber daya manusia yang dimaksud adalah kinerja manusia itu sendiri sangat diperlukan sehingga kompetensi pengelolaan keuangan mampu menyelesaikan berbagai tugas dan tanggungjawab yang ada sesuai dengan aturan yang ada. menurut mardiasmo, 2006 kinerja mengandung dua komponen yaitu : (1) kompetensi yang berkaitan dengan kemampuan suatu individu ataupun organisasi untuk mengidentifikasikan tingkat kinerjanya. (2) produktifitas yaitu bagaimana suatu individu bisa menggunakan kompetensi yang dimilikinya kedalam tindakan atau kegiatan-kegiatan yang tepat untuk mencapai hasil kerja (outcome). sedangkan kinerja pegawai (prestasi kerja) menurut mangkunegara (2000) adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seseorang pegawai dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepadanya. ada beberapa faktor yang memengaruhi kinerja pegawai, antara lain partisipasi penyusunan anggaran. partisipasi anggaran adalah tingkat seberapa jauh keterlibatan dan pengaruh individu didalam menentukan dan menyusun anggaran yang ada dalam divisi atau bagiannya, baik secara periodik maupun tahunan. partisipasi anggaran menunjukkan pada luasnya pegawai dalam memahami anggaran oleh unit kerjanya dan pengaruh tujuan pusat pertanggungjawaban anggaran mereka (agusti : 2012). menurut mardika dkk (2015) menegaskan, bahwa partisipasi pegawai dalam penyusunan anggaran harus lebih ditingkatkan dengan selalu melibatkan semua pegawai dalam proses penentuan alokasi angaran, hal ini bertujuan menginternalisasikan tujuan yang ditetapkan, dan memiliki rasa tanggungjawab pribadi untuk mencapainya karena merasa ikut terlibat dalam penyusunan anggaran. keterlibatan setiap personel yang kompeten pada level organisasi dapat mendorong peningkatan kinerja pegawai itu sendiri. sedangkan, menurut agusti (2012) menunjukkan partisipasi anggaran yaitu mengukur keterlibatan dan pengaruh bawahan/pelaksana anggaran dalam proses penyusunan anggaran untuk mendorong pengendalian informasi yang tidak simetris dan ketidakpastian tugas, melalui partisipasi penyusunan anggaran individu dapat mengurangi tekanan tugas dan mendapatkan kepuasan kerja selanjutnya dapat mengurangi senjangan anggaran. hal ini menunjukkan partisipasi dalam penyusunan anggaran merupakan pendekatan yang secara umum dapat meningkatkan kinerja yang pada akhirnya dapat meningkatkan efektivitas organisasi. sehingga dalam menyusun rencana bisnis dan anggaran (rba) tahunan dengan mengacu kepada renstra -kl, dan disusun berdasarkan basis kinerja maka dalam perencanaan dan penganggaran rba unib diperlukannya partisipasi penyusunan rba terhadap kinerja pegawai unib. faktor lain yang mendukung kinerja pegawai adalah komitmen yang diciptakan oleh semua komponen individual dalam menjalankan operasi organisasi. komitmen tersebut sering jurnal akuntansi issn 2303-0356 vol.6 no.1 februari 2016 hal 1 14 3 disebut komitmen organisasi. dalam organisasi perlu adanya komitmen dimana ini berpengaruh terhadap tanggungjawab yang telah diberikan atasan kepada pegawai sesuai dengan komitmen kerja masing-masing (budiharjo:2008). komitmen organisasi bisa tumbuh disebabkan karena individu memiliki ikatan emosional terhadap organisasi yang meliputi dukungan moral dan menerima nilai yang ada serta tekad dari dalam diri individu untuk berbuat sesuatu agar dapat menunjang keberhasilan organisasi sesuai dengan tujuan dan lebih mengutamakan kepentingan organisasi dibandingkan dirinya sendiri. penelitian yang dilakukan suharto (2012) menegaskan komitmen organisasi merupakan kekuatan relatif dari identifikasi atas individual dan keterlibatan dalam suatu organisasi. selanjutnya penelitian suwardi dkk (2011) menjelaskan bahwa komitmen organisasi merupakan item yang paling bagus diperoleh dalam organisasi dalam memperoleh manfaat kinerja yang baik. tinggi rendahnya komitmen organisasi, sangatlah menentukan kinerja pegawai dalam mencapai tujuan organisasi. hal ini sangat penting bagi organisasi agar tercipta kondisi kerja yang kondusif, sehingga organisasi dapat berjalan secara efektif dan efisien. dengan kata lain, komitmen organisasi adalah kekuatan relatif dari keterlibatan individu (pegawai) dengan organisasi dalam mencapai tujuan dan nilai-nilai yang telah ditetapkan sehingga komitmen organisasi memiliki pengaruh yang sangat penting bagi organisasi agar tercipta kondisi kerja yang kondusif dan kinerja pegawai yang efektif dan efesien. faktor lain yang dapat meningkatkan kinerja pegawai adalah motivasi kerja. motivasi kerja adalah dorongan, baik dari dalam maupun dari luar diri manusia untuk menggerakkan dan mendorong sikap dan tingkah lakunya dalam bekerja. semakin tinggi motivasi seseorang, akan semakin kuat dorongan yang timbul untuk bekerja lebih giat sehingga dapat meningkatkan prestasi kerjanya. anggreini (2012) menyatakan semakin baik motivasi kerja para pegawai maka semakin baik kinerja yang dimiliki. sesuatu yang dikerjakan karena ada motivasi akan membuat orang senang, bergairah dan bersemangat mengerjakannya. selain itu, pegawai juga merasa dihargai atau diakui pekerjaannya sehingga mau bekerja keras, sehingga berdampak pada peningkatan kinerjanya. motivasi kerja pegawai memegang peranan penting dalam keberhasilan organisasi, baik organisasi komersial maupun organisasi publik, karena motivasi dapat mempengaruhi tingkat produktivitas, kualitas kerja, komitmen pegawai pada organisasi dan budaya kerja. sebab motivasi merupakan bidang sumber daya manusia dalam rangka pembinaan, pengembangan dan pengarahan tenaga kerja dalam suatu organisasi. oleh karena itu, perlu adanya motivasi kerja supaya memberikan dorongan kepada pegawai agar mereka bekerja lebih giat, lebih semangat dalam meningkatkan kinerja pegawai itu sendiri agar tercapai tujuan yang di inginkan. dengan kinerja yang baik maka pekerjaan akan lebih cepat terselesaikan. dengan demikian hasil kerja yang diperoleh juga akan maksimal sehingga terjadi peningkatan kinerja. ini menjadi landasan kuat dalam organisasi, supaya penyebab singkatnya hidup organisasi tidak terjadi dan melemahnya kinerja pegawai yang akan berpengaruh terhadap lambatnya program dan aktivitas khususnya pengangggaran yang ada secara terus menerus. penelitian ini mencoba melihat apakah “pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), komitmen organisasi, dan motivasi kerja terhadap kinerja pegawai pada universitas bengkulu ”. hal ini dirasa perlu untuk memberikan informasi dan pemahaman kepada pihak-pihak terkait. kerangka teoritis dan pengembangan hipotesis kinerja secara umum kinerja secara umum dapat dijelaskan sebagai “(1) sesuatu yang dicapai; (2) prestasi yang diperlihatkan; (3) kemampuan kerja”. kinerja merupakan tingkat efesiensi dan efektifitas serta inovasi dalam pencapaian tujuan oleh pihak organisasi, juga merupakan gambaran pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), ……… kartika mayang sari dan abdullah 4 mengenai sejauh mana keberhasilan atau kegagalan pelaksanaan tugas pokok dan fungsi instansi dalam mencapai tujuan, visi, misi yang telah ditetapkan sebelumnya. kinerja pegawai kinerja pegawai (prestasi kerja) menurut mangkunegara (2000) menilai kinerja karyawan/ pegawai berkenaan dengan hasil pekerjaan yang dicapai karyawan/ pegawai dalam kurun waktu tertentu yang diukur berdasarkan kuantitas maupun kualitas hasil kerja menurut alio (2009) dalam anggreini (2012) menyatakan kinerja pegawai adalah hasil kerja seseorang, berupa produk atau jasa berdasarkan kualitas, kuantitas dan waktu penyelesaian pekerjaan. serta untuk mengukur sejauh mana pencapaian suatu kerja pegawai yaitu indikatornya : kualitas kerja, kuantitas kerja, kehadiran, tanggungjawab, ketepatan waktu dan kerjasama. partisipasi penyusunan anggaran menurut oktanita (2014) partisipasi anggaran diartikan sebagai tingkat keterlibatan dan pengaruh para individu dalam proses penyusunan anggaran. kontribusi terbesar dari proses penyusunan anggaran akan terjadi jika bawahan dilibatkan untuk berpartisipasi dalam penyusunan anggaran. oleh karena tingkat keterlibatan bawahan dalam proses penyusunan anggaran merupakan faktor utama yang membedakan antara anggaran partisipastif dan anggaran non partisipatif. dengan indikator yang diukur adalah: peran serta dalam penyusunan anggaran, dan kontribusi rencana bisnis dan anggaran (rba) rencana bisnis dan anggaran (rba), berdasarkan peraturan menteri nomor 92/pmk.05/2011 tentang rencana bisnis dan anggaran (rba) serta pelaksanaan anggaran badan layanan umum (blu) merupakan dokumen perencanaan bisnis dan penganggaran yang beirisi program, kegiatan, target kinerja, dan anggaran suatu blu. rba juga memuat seluruh program, kegiatan, anggaran penerimaan/ pendapatan, anggaran pengeluaran/ belanja, estimasi saldo awal kas, dan estimasi saldo akhir kas blu. rencana bisnis anggaran (rba) memiliki fungsi sebagai berikut: a) dokumen perencanaan bisnis dan penganggaran satker pk blu b) pedoman pelaksanaan kegiatan satker pk blu c) dokumen yang menggambarkan pencapaian kinerja satker pk blu d) dokumen yang menggambarkan proyeksi keuangan satker pk blu. oleh karena itu, rba adalah untuk kepentingan satker pk blu untukmerencanakan aktivitasnya dan bahan evaluasi selama pelaksanaan anggaran. proses penyusunan rba dimulai penyusunan rencana strategis bisnis 5 (lima) tahunan dengan mengacu kepada rencana strategis kementrian negara/ lembaga (renstra-kl). blu menyusun rba tahunan dengan mengacu kepada rencana strategis bisnis disertai prakiraan rba tahun berikutnya. rba disusun berdasarkan : a) basis kinerja dan perhitungan akuntansi biaya menurut jenis layanannya. b) pagu belanja dan target pendapatan yang diperkirakan akan diterima. c) basis akrual. komitmen organisasi komitmen organisasi adalah ikatan keterkaitan individu dengan organisasi, sehingga individu tersebut “merasa memiliki” organisasinya. komitmen menunjukkan keyakinan dan dukungan yang kuat terhadap nilai dan sasaran yang ingin dicapai oleh organisasi. jurnal akuntansi issn 2303-0356 vol.6 no.1 februari 2016 hal 1 14 5 menurut lubis (2010:54), komitmen organisasi merupakan tingkat sampai sejauh apa seseorang (pegawai) memihak pada suatu organisasi tertentu dan tujuan-tujuannya, serta berniat mempertahankan keanggotaannya dalam organisasi tersebut. indikator pengukuran variabel komitmen organisasi diadaptasi dari mowday (1979) dalam harahap (2014). motivasi kerja menurut anggreini (2012) bahwa motivasi adalah dorongan atau kekuatan pengelola keuangan yang timbul akibat adanya kebutuhan yang ingin dipenuhi sehingga mereka akan bekerja dengan penuh semangat serta berprilaku sesuai dengan yang diinginkan oleh organisasi sehingga dapat menghasilkan kinerja yang baik yang pada akhirnya akan mencapai tujuan organisasi. serta dimensi dalam pengukuran motivasi adalah : semangat untuk bekerja, perhatian terhadap pekerjaan, tanggungjawab terhadap pekerjaan, dan rasa senang telah mengerjakan tugas sementara itu, manfaat yang diperoleh karena bekerja dengan orang-orang yang termotivasi adalah pekerjaan dapat diselesaikan dengan tepat. artinya pekerjaan diselesaikan sesuai standar yang benar dan dalam skala waktu yang sudah ditentukan, serta orang senang melakukan pekerjaannya. berdasarkan yang telah diuraikan di atas, maka kerangka penelitian yang akan diteliti sebagai berikut : gambar 1. kerangka penelitian metode penelitian jenis penelitian jenis penelitian ini adalah deskriptif analisis kuantitatif, yaitu dengan menjelaskan cara-cara pengumpulan data kuantitatif yang akurat dan aktual serta berkaitan dengan masalah yang diteliti. populasi dan sampel populasi dalam penelitian ini adalah pegawai di tingkat rektorat, fakultas, upt/lembaga pada univeristas bengkulu. pengambilan sampel dilakukan dengan cara purposive sampling, yaitu sampel yang sesuai dengan kriteria atau pertimbangan tertentu seperti : (1) pegawai yang terlibat dalam penyusunan rencana bisnis anggaran (rba), (2) masa kerja > 1 tahun, dan (3) pendidikan terakhir minimal diploma tiga. adapun responden dalam penelitian ini adalah wakil rektor, ppk, wakil dekan, kajur/kaprodi, ka upt/lembaga, kabag, kasubbag, bendahara dan staf keuangan dan kepegawaian pada universitas bengkulu. partisipasi penyusunan rencana bisnis anggaran (pprba) kinerja pegawai universitas bengkulu komitmen organisasi (ko) motivasi kerja (mk) pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), ……… kartika mayang sari dan abdullah 6 metode pengumpulan data prosedur pengumpulan data penelitian ini dilakukan dengan cara survey awal menentukan wilayah penelitian. kemudian data diperoleh dengan cara penyebaran kuesioner. kuesioner didistribusikan langsung kepada seluruh responden yang sesuai dengan kreteria. hasil penelitian dan pembahasan deskriptif data penelitian data penelitian berupa data primer. data diperoleh dengan cara penyebaran kuesioner. adapun cara pengambilan data dilakukan dengan waktu yang sangat terbatas, dimulai tanggal 09 februari – 19 februari 2016 dengan cara mengantarkan langsung kuesioner kepada responden. penyebaran kuesioner sebanyak 65 eksemplar atau (100%). berdasarkan hasil penyebaran tersebut hanya 6 kuesioner yang tidak kembali atau 9%. dengan demikian kuesioner yang dapat diolah sebanyak 59 eksemplar atau 91%. berikut ini daftar tingkat pengembalian kuesioner seperti tabel berikut ini. tabel 1 rincian tingkat pengembalian kuesioner n o keterangan jumlah % 1 jumlah kuesioner yang disebarkan 65 kuesioner 10 2 kuesioner yang tidak kembali 6 kuesioner 9 3 kuesioner yang kembali 59 kueisoner 91 4 kuesioner yang dapat diolah 59 kuesioner 91 sumber : data hasil penyebaran kuesioner, 2016 statistik deskriptif penelitian tabel statistik deskriptif yang menunjukkan angka kisaran teoritis, kisaran aktual, mean, rata/standar deviasi yang dapat disajikan dalam tabel dibawah ini. tabel 2 statistik deskriptif variabel n kisaran teoritis kisaran aktual stdev mi n maks mea n mi n maks mean kinerja pegawai 59 9 45 27 27 45 38.07 3.552 partisipasi penyusunan rba 59 6 30 18 12 29 20.17 4.308 komitmen organisasi 59 9 45 27 25 40 33.66 3.826 motivasi kerja 59 6 30 18 18 30 25.10 2.740 sumber : data primer yang diolah, 2016 jurnal akuntansi issn 2303-0356 vol.6 no.1 februari 2016 hal 1 14 7 berdasarkan statistik deskriptif pada tabel diatas, jawaban responden pada masingmasing variabel terlihat memberikan informasi yang menunjukkan bahwa seluruh variabel penelitian ini, yaitu kinerja pegawai, partisipasi penyusunan rencana bisnis anggaran (rba), komitmen organisasi, dan motivasi kerja cenderung masuk katagori tinggi. hal ini ditunjukkan dengan nilai rata-rata aktual > nilai rata-rata teoritis tiap variabel. berarti menujukkan bahwa responden memberikan jawaban pada item pertanyaan dengan skala besar. uji kualitas data pengujian validitas dalam penelitian ini dilakukan dengan menggunakan pearson correlation. item pertanyaan yang dimasukkan dalam analisis adalah item pertanyaan yang memiliki nilai korelasi siginifikansi pada level <0,05. hasil pengujian validitas data disajikan pada tabel berikut ini. tabel 3 hasil uji validitas data no vaariabel pearson correlation signifika n status 1 kinerja pegawai 0.467** 0.743** 0.000 0.000 valid 2 partisipasi penyusunan rencana bisnis anggaran 0.759**0.859** 0.000 0.000 valid 3 komitmen organisasi 0.343**0.766** 0.008 0.000 valid 4 motivasi kerja 0.600**0.869** 0.000 0.000 valid sumber : data primer yang diolah, 2016 ** correlation adalah signifikan pada level 0.01 (2-tailed) berdasarkan tabel diatas, dapat dilihat bahwa hasil pengujian yang dilakukan menunjukkan bahwa koefisien pearson correlation untuk setiap total variabel partisipasi penyusunan rencana bisnis anggaran (rba), komitmen organisasi, dan motivasi kerja serta kinerja pegawai pada universitas bengkulu dinyatakan valid dengan tingkat signifikansi <0,05. uji reliabilitas uji reliabilitas ini menggunakan konsistensi interkorelasi yaitu teknik cronbach’s alpha (α). apabila nilai cronbach’s alpha (α) > 0,70 maka dapat dikatakan suatu variabel dikatakan reliabel. hasil uji realibilitas dapat dilihat pada tabel dibawah ini : tabel 4 hasil uji reliabilitas no variabel nilai cronbach alpha ket 1 kinerja pegawai 0.746 reliabel 2 partisipasi penyusunan rba 0.800 reliabel 3 komitmen organisasi 0.749 reliabel 4 motivasi kerja 0.788 reliabel sumber : data primer yang diolah, 2016 pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), ……… kartika mayang sari dan abdullah 8 dari tabel diatas menunjukkan bahwa data kuesioner adalah reliabel, hal ini di tunjukkan dengan nilai cronbach’s alpha (α) untuk setiap total variabel partisipasi penyusunan rencana bisnis anggaran (rba), komitmen organisasi, dan motivasi kerja serta kinerja pegawai pada universitas bengkulu > 0,70 dinyatakan reliabel dengan nilai cronbach’s alpha (α) >0,70. uji asumsi klasikuji normalitas hasil pengujian normalitas data dapat dilihat pada tabel dibawah ini : tabel 5 hasil uji normalitas variabel kolmogorovsmirnov test asymp sig (2-tailed) ket kinerja pegawai 1,133 0,154 distribusi normal partisipasi penyusunan rba 0,668 0,764 distribusi normal komitmen organisasi 1,378 0,45 distribusi normal motivasi kerja 1,135 0,152 distribusi normal sumber : data primer yang diolah, 2016 dari hasil uji normalitas pada tabel terlihat bahwa nilai dari asymp sig. (2-tailed) untuk variabel kinerja pegawai 0,154 > 0,05 variabel partisipasi penyusunan rencana bisnis anggaran (rba) 0,764 > 0,05, untuk variabel komitmen organisasi 0,45 > 0,05 dinyatakan kecenderungannya berdistribusi normal dan motivasi kerja 0,152 > 0,05 dinyatakan kecenderungannya berdistribusi normal. selain itu, jumlah sampel penelitian ini berjumlah 59 responden atau lebih dari 30 responden maka data pada variabel komitmen organisasi juga bisa dianggap normal. uji multikolinearitas indikasi ada tidaknya multikolineritas dilakukan dengan melihat nilai tolerance dan variance inflantion factor (vip). apabila nilai tolerance ≤ 0.10 dan nilai vif ≥ 10, maka terjadi multikorinearitas (ghozali, 2011). hasil uji multikolinearitas dapat dilihat pada tabel dibawah ini : tabel 6 hasil uji multikolinearitas variabel collenearity statistics ket toleran ce vif partisipasi penyusunan rba 0,981 1,01 9 bebas multikolineritas komitmen organisasi 0,984 1,01 6 motivasi kerja 0,994 1,00 6 sumber : data primer yang diolah, 2016 dari tabel diatas terlihat hasil uji variance inflation factor (vif) masingmasing variabel independen mempunyai nilai tolerence ≥ 10% atau 0,1 dan nilai variance inflation jurnal akuntansi issn 2303-0356 vol.6 no.1 februari 2016 hal 1 14 9 factor (vif) ≤ 10. dengan demikian dapat disimpulkan dalam model regresi ini tidak terjadi mulitikolineritas antar variabel independen tersebut. uji heteroskedastisitas uji heteroskedastisitas bertujuan untuk menguji apakah dalam model regresi terjadi ketidaksamaan varians dari residual satu pengamatan kepengamatan yang lain. model regresi yang baik adalah yang homoskedastisitas atau bukan heteroskedastisitas. (ghozali, 2011). jika probabilitas signifikan masing-masing variable independen >0,05, maka dapat disimpulkan tidak terjadi heteroskedastisitas dalam model regresi. hasil pengujian heteroskedastisitas disajikan pada tabel dibawah ini. dapat dilihat pada tabel berikut ini. tabel 7 hasil uji heteroskedastisitas variabel sign keterangan partisipasi penyusunan rba 0,935 bebas heteroskedastisitas komitmen organisasi 0,891 bebas heteroskedastisitas motivasi kerja 0,849 bebas heteroskedastisitas sumber : data primer yang diolah, 2016 dari tabel diatas, diketahui bahwa nilai signifikansi koefisien pada masing-masiing variabel tidak terjadi heteroskedastisitas dengan probabilitas signifikannya >0,05 yang menunjukkan bahwa bebas heteroskedastisitas. uji hipotesis uji hipotesis pada penelitian ini menggunakan model regresi linear berganda , uji f, koefisien determinasi (r2), dan uji t. analisis regresi linear berganda analisis linear regresi berganda dipilih untuk menguji hipotesis pada penelitian ini. analisis regresi linear berganda tidak hanya mengukur kekuatan pengaruh variabel independen terhadap variabel dependen, melainkan juga menunjukkan arah pengaruh tersebut. dengan menggunakan regresi linear berganda untuk pengujian hipotesis yang telah diajukan , dapat terlihat pada tabel dibawah ini: tabel 8 hasil uji regresi variabel persamaan 1 konfirmasi hipotesis nilai koefisie n t-statistik sig. partisipasi penyusunan rencana bisnis anggaran 11,703 2,186 0,033 diterima diterima komitmen organisasi 0,264 2,688 0,010 motivasi kerja 0,702 5,120 0,000 pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), ……… kartika mayang sari dan abdullah 10 variabel persamaan 1 konfirmasi hipotesis nilai koefisie n t-statistik sig. r square 0,926 diterima adj r square 0,921 f 223,823 sig. 0,000 sumber : data primer yang diolah, 2016 uji statistik f statistik f pada dasarnya menunjukkan apakah semua variabel independen atau bebas dimasukkan dalam model mempunyai pengaruh secara bersama-sama terhadap variabel dependen atau terikat. berdasarkan tabel hasil pengujian yang dapat dilihat bahwa hasil f sebesar 223,823 dan nilai signifikansi sebesar 0,000. nilai signifikansi sebesar 0,00 < 0,05 menunjukkan bahwa model regresi yang dibuat adalah fit atau model regresi yang baik. koefisiendeterminasi (r²) koefisien determinasi/r² digunakan untuk mengukur seberapa besar kemampuan model dalam menerangkan variansi variabel dependen (y). berdasarkan tabel diatas menunjukkan bahwa nilai adjusted r² yang didapatkan adalah 0,921 atau 92,1% yang menunjukkan bahwa variabel variabel kinerja pegawai pada universitas bengkulu yang dapat dijelaskan oleh variabel partisipasi penyusunan rencana bisnis anggaran (rba), komitmen organisasi dan motivasi kerja, dan sisanya sebesar 7,9% dijelaskan oleh variabel lain yang tidak terdapat dalam persamaan ini. pengujian hipotesis pertama hipotesis pertama (h1) yang dirumuskan adalah partisipasi penyusunan rencana bisnis anggaran (rba) berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu. berdasarkan uji statistik t pada tabel diatas, untuk variabel partisipasi penyusunan rencana bisnis anggaran (rba) memiliki nilai koefisien regresi (beta) sebesar 11,703 dan nilai tstatistik sebesar 2,688. sehingga didapat nilai profitabilitas signifikansi p = 0,033 atau < 0,05 sehingga dapat disimpulkan bahwa adalah partisipasi penyusunan rencana bisnis anggaran (rba) berpegaruh positif terhadap kinerja pegawai pada universitas bengkulu dengan kata lain hipotesis pertama diterima. pengujian hipotesis kedua hipotesis kedua (h2) yang dirumuskan adalah komitmen organisasi berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu. berdasarkan uji statistik t pada tabel diatas, untuk komitmen organisasi memiliki nilai koefisien regresi (beta) sebesar 0,264 dan nilai t-statistik sebesar 2,186. sehingga didapat nilai profitabilitas signifikansi p = 0,010 atau < 0,05 sehingga dapat disimpulkan bahwa adalah komitmen organisasi berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu dengan kata lain hipotesis kedua diterima. jurnal akuntansi issn 2303-0356 vol.6 no.1 februari 2016 hal 1 14 11 pengujian hipotesis ketiga hipotesis ketiga (h3) yang dirumuskan adalah motivasi kerja berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu. berdasarkan uji statistic t pada tabel diatas, untuk motivasi kerja memiliki nilai koefisien regresi (beta) sebesar 0,702 dan nilai t-statistik sebesar 5,120. sehingga didapat nilai profitabilitas signifikansi p = 0,00 atau < 0,05 sehingga dapat disimpulkan bahwa adalah motivasi kerja berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu dengan kata lain hipotesis ketiga diterima. pembahasan hipotesis 1 berdasarkan hasil pengujian hipotesis pertama (h1) didapatkan bahwa hasil partisipasi penyusunan rencana bisnis anggaran (rba) berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu. dalam tabel hasil pengujian statistik deskriptif diperoleh rata-rata aktual > rata-rata teoritis sebesar 20,17 menunjukkan responden memberikan jawaban pada setiap item pertanyaan dengan skala besar. kemudian untuk uji kualitas data, kuesioner untuk variabel partisipasi penyusunan rencana bisnis anggaran (rba) adalah valid dan reliabel. selanjutnya, uji asumsi klasik diperoleh hasil uji normalitas dinyatakan berdistribusi normal serta bebas dari multikolinearitas dan heteroskedasitas. berdasarkan hasil pengujian statistik pada variabel partisipasi penyusunan rencana bisnis anggaran (rba) mendukung pernyatakan bahwa berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu. hasil penelitian ini menunjukkan bahwa indikator pada partisipasi penyusunan rencana bisnis anggaran (rba) yaitu (a) peranserta dalam penyusunan anggaran, (b) kontibusi dapat meningkatkan kinerja pegawai pada universitas bengkulu. dengan kata lain keterlibatan peran pegawai dalam berpartisipasi penyusunan rencana bisnis anggaran (rba) memberikan kontribusi yang baik dalam menentukan dan menyusun anggaran yang ada di rektorat, fakultas/upt/lembaga yang ada di universitas bengkulu. hal ini akan memberikan pertanggungjawaban atas kinerja yang mereka lakukan, sehingga meningkatkan kinerja pegawai itu sendiri baik secara kualitas kerja, kuantitas kerja, kehadiran pegawai, tanggungjawab, ketepatan waktu dan kerjasama dalam unit mereka. hasil penelitian ini mendukung dengan hasil penelitian terdahulu yang dilakukan oleh mardika dkk (2015) yang menyatakan bahwa partisipasi penyusunan anggaran akan meningkatkan kinerja pegawai itu sendiri. selain itu agusti (2012) juga menyimpulkan partisipasi penyusunan anggaran mempengaruhi kinerja pegawai. dengan demikian semakin tinggi partisipasi maka semakin banyak pegawai ikut terlibat suatu pekerjaan sehingga semakin meningkat kinerja pegawai itu sendiri. terutama partisipasi pada penyusunan anggaran seperti partisipasi penyusunan rencana bisnis anggaran (rba) menunjukkan pada luasnya keterlibatan pegawai dalam memahami anggaran, serta peran tanggungjawab merekan oleh unit kerjanya dan untuk meningkatkan kinerja pegawai tersebut. pembahasan hipotesis 2 berdasarkan hasil pengujian hipotesis kedua (h2) didapatkan bahwa hasil komitmen organisasi berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu. adapun hasil pengujian statistik deskriptif, komitmen organisasi diperoleh rata-rata aktual > rata-rata teoritis sebesar 33,66 menunjukkan responden memberikan jawaban pada setiap item pertanyaan dengan skala besar. kemudian untuk uji kualitas data, untuk komitmen organisasi adalah valid dan reliabel. selanjutnya, uji asumsi klasik bahwa hasil uji normalitas dinyatakan berdistribusi normal serta bebas dari multikolinearitas dan heteroskedasitas. berdasarkan hasil pengujian statistik komitmen organisasi mendukung pernyataan bahwa berpengaruh positif terhadap kinerja pegawai universitas bengkulu. pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), ……… kartika mayang sari dan abdullah 12 artinya, komitmen organisasi dengan indikator bersumber dari mowday (1979) dalam harahap (2014) menjelaskan bahwa komitmen organisasi seberapa jauh seorang pegawai memihak pada suatu organisasi untuk mempertahankan keanggotaan dan tujuan organisasi. semakin tinggi komitmen organisasi yang dirasakan pegawai maka akan semakin tinggi pula tingkat kinerja pegawai itu sendiri. sebab pegawai memiliki komitmen uuntuk memihak pada organisasi serta akan mempertahankan organisasi mereka dengan cara meningkatkan kinerja pegawai itu sendiri baik secara kualitas kerja, kuantitas kerja, kehadiran pegawai, tanggungjawab, ketepatan waktu dan kerjasama dalam unit mereka. sesuai dengan pendapat mowday et al (dalam mamik, 2010) menyatakan komitmen organisasi sebagai keinginan yang kuat untuk menjadi anggota organisasi tertentu, kesediaan untuk menggunakan usaha yang lebih besar untuk kepentingan organisasi, keyakinan yang pasti dan penerimaan terhadap nilai-nilai dan tujuan dari organisasi. sejalan dengan hasil suharto (2012), suwardi dkk (2011) menengaskan komitmen organisasi berpengaruh terhadap kinerja pegawai. dengan demikian, komitmen organisasi sangat penting dalam suatu organisasi, karena apabila komitmen organisasi yang kuat dapat mempengaruhi kelangsungan suatu organisasi. dengan kata lain, semakin tinggi tingkat komitmen organisasi maka semakin baik kinerja pegawai dalam mempertahankan organisasi mereka, sebab pegawai telah menganggap terlibat dalam suatu pekerjaan untuk mencapai tujuan organisasi. pembahasan hipotesis 3 berdasarkan hasil pengujian hipotesis ketiga (h3) didapatkan bahwa motivasi kerja berpengaruh positif terhadap kinerja pegawai pada universitas bengkulu. hasil pengujian statistik deskriptif, motivasi kerja diperoleh rata-rata aktual > rata-rata teoritis sebesar 25,10 menunjukkan responden memberikan jawaban pada setiap item pertanyaan dengan skala besar. kemudian untuk uji kualitas data untuk variabel motivasi kerja, kuesioner adalah valid dan reliabel. adapun pada uji asumsi klasik diperoleh hasil uji normalitas dinyatakan berdistribusi normal serta bebas dari multikolinearitas dan heteroskedasitas. berdasarkan hasil pengujian statistik, motivasi kerja mendukung pernyataan bahwa berpengaruh positif terhadap kinerja pegawai universitas bengkulu. berdasarkan kebutuhan yang ingin dipenuhi pegawai itu sendiri maka pegawai akan melaksanakan pekerjaan mereka sesuai kinerja yang dihendaki oleh organisasi, dengan indikator variabel motivasi kerja yaitu (a) semangat untuk bekerja, (b) perhatian terhadap pekerjaan, (c) tanggungjawab terhadap pekerjaan, dan (d) rasa senang telah mengerjakan tugas yaitu mendorong pegawai untuk menyelesaikan pekerjaan mereka tanpa adanya keterpaksaan sadar bahwa mutlak sesuai kehendak organisasi sehingga meningkatkan hasil kerja pegawai itu sendiri secara kualitas kerja, kuantitas kerja, kehadiran pegawai, tanggungjawab, ketepatan waktu dan kerjasama dalam unit mereka. hasil penelitian ini sejalan dengan penelitian lestariani dkk (2015), penelitian yang dilakukan suharto (2012), suwardi dkk (2011), dan mamik (2010) bahwa motivasi berpengaruh terhadap kinerja pegawai. hal tesebut didukung bahwa setiap peningkatan motivasi kerja pegawai akan memberikan peningkatan yang sangat berarti bagi peningkatan kinerja pegawai dalam melaksanakan pekerjaannya. semakin termotivasi seseorang dalam bekerja maka akan semakin besar kemungkinan tercapainya kinerja pegawai dengan baik. simpulan dari pengujian yang telah dilakukan dapat disimpulkan bahwa : 1. partisipasi penyusunan rencana bisnis anggaran (rba) berpengaruh positif terhadap kinerja pegawai universitas bengkulu. semakin tinggi partisipasi maka semakin banyak pegawai ikut terlibat, sehingga semakin meningkat kinerja pegawai itu sendiri. jurnal akuntansi issn 2303-0356 vol.6 no.1 februari 2016 hal 1 14 13 2. komitmen organisasi berpengaruh positif terhadap kinerja pegawai universitas bengkulu. semakin tinggi komitmen organisasi maka semakin baik kinerja pegawai dalam mempertahankan organisasi mereka. 3. motivasi kerja berpengaruh positif terhadap kinerja pegawai universitas bengkulu. semakin baik motivasi kerja para pegawai maka semakin baik kinerja yang dimiliki. implikasi dan keterbatasan penelitian 1. penelitian ini menggunakan kuesioner yang diisi oleh responden sendiri untuk menilai kineja pegawai pada universitas bengkulu, sehingga responden akan menilai diri sendiri dengan hal-hal yang baik. 2. penelitian ini menggunakan kuesioner dengan mengadopsi kuesioner penelitian terdahulu pada variabel kinerja pegawai dan variabel komitmen organisasi. 3. hasil penelitian ini mengandung data ekstrim sehingga terkena heteroskedastisitas. 4. kuesioner yang disebarkan belum mencakup seluruh pegawai pada universitas bengkulu rekomendasi penelitian beberapa rekomemdasi yang diharapkan dapat bermanfaat bagi peneliti selanjutnya : 1. penelitian selanjutnya diharapkan memasukan standar skp untuk menilai kinerja pegawai sesuai dengan aturan yang ada. 2. penelitian selanjutnya diharapkan merevisi kembali pertanyaan kuesioner untuk variabel kinerja pegawai dan variabel komitmen organisasi. 3. penelitian selanjutnya diharapkan menghindari data ekstrim agar tidak terjadi kembali adanya data yang terkena heteroskedastisitas. 4. penelitian selanjutnya diharapkan mampu menyebarkan kuesioner mencakup seluruh pegawai universitas bengkulu. d a f t a r p u s t a k a agusti, restu. 2012. pengaruh partisipasi penyusunan anggaran terhadap kinerja aparat pemerintah daerah dengan dimoderasi oleh variabel desntralisasi dan budaya organisasi (studi kasus pada pemerintah kabupaten bengkalis). jurnal ekonomi pekan baru, vol 20, no. 3. pekanbaru. anggreini, dety. 2012. pengaruh motivasi, kepuasan, dan disiplin kerja terhadap kinerja pengelola keuangan di universitas bengkulu. skripsi tidak dipublikasikan. feb unib. bengkulu. arifin, solikhun dan rohman, abdul. 2012. pengaruh partisipasi penyusunan anggaran terhadap kinerja aparat pemerintah daerah : komitmen organisasi, budaya organisasi, dan gaya kepemimpinan sebagai variabel moderasi. jurnal. undip. budiharjo, c. 2008. “analisis pengaruh kepuasan kerja, kepemimpinan dan komitmen organisasional terhadap semangat kerja karyawan (studi pada balai latihan kerja dan industri semarang. ”skripsi tidak dipublikasikan, program sarjana, universitas diponogoro. semarang. ghozali, imam. 2011. aplikasi analisis multivariate dengan program ibm spss16. semarang : badan penerbit universitas diponegoro. pengaruh partisipasi penyusunan rencana bisnis anggaran (rba), ……… kartika mayang sari dan abdullah 14 harahap, marlia. 2014. pengaruh tingkat pendidikan, pengalaman kerja, gaji dan komitmen organisasi terhadap kinerja pengelola keuangan pada satuan kerja perangkat daerah (skpd) kabupaten lebong. skripsi tidak dipublikasikan. feb unib. bengkulu. keputusan menteri keuangan nomor 196/kmk.05/2009 tentang penetapan unib sebagai pk-blu dalam pengelolaan keuangan. lestariani, dewi dan made sukartha. 2015. peran budaya paternalistik dan komitmen organisasi dalam memoderasi pengaruh partisipasi penyusunan anggaran dan motivasi kerja pada kinerja manajerial.issn : 2337-3076.bali. lubis, arfan ikhsan, 2010. akuntansi keprilakuan. edisi 2 jakarta: salemba empat mangkunegara, anwar p. 2000. manajemen sumber daya manusia. edisi keempat. gajah mada university press. yogyakarta. mangkunegara. 2006. evaluasi kinerja sdm. pt. repika aditama. bandung mardiasmo. 2006. otonomi dan manajemen keuangan daerah. yogyakarta : andi mamik. 2010. pengaruh gaya kepemimpinan, motivasi kerja, dan komitmen organisasi terhadap kinerja karyawan. majalah ekonomi universitas brawijaya malang. tahun xx, no. 1 april 2010. mardika, ketut yudi i wayan bagia, i wayan suwendra. 2015. pengaruh partisipasi penyusunan anggaran dan kejelasan sasaran anggaran terhadap kinerja pegawai pada dinas pendidikan pemuda dan olahraga kabupaten buleleng. e-journal bisma universitas pendidikan ganesha, vol, 3. singaraja. oktanita, widya.2014. pengaruh partisipasi anggaran, gaya kepemimpinan dan komitmen profesional terhadap kinerja manajerial pada satuan kerja perangkat daerah pemerintah kabupaten musi rawas. skripsi tidak dipublikasikan, feb unib. bengkulu. peraturan menteri keuangan. nomor. 92/pmk.05/2011 tentang rencana bisnis anggaran dan pelaksanaan anggaran badan layanan umum. peraturan pemerintah no.23 tahun 2005 tentang pengelolaan keuangan badan layanan umum. .no.21 tahun 2004 tentang penyusunan rencana kerja anggaran kementrian negara /lembaga republik indonesia, undang-undang no.17 tahun2003 tentang keuangan negara . no.1 tahun 2004 tentang perbendaharaan negara. suharto, teguh, 2004. pengaruh motivasi, kemampuan, kepemimpinan dan budaya organisasi terhadap prestasi kerja. disertasi. universitas brawijaya. malang . suwardi dan joko utomo.2011.pengaruh motivasi kerja, kepuasan kerja, dan komitmen organisasional terhadap kinerja pegawai (studi pada pegawai setda kabupaten pati). analisis manajemen universitas muria kudus. issn : 14411-1799. jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 219-226 219 jurnal akuntansi doi : https://doi.org/10.33369/j.akuntansi.9.3.219-226 vol. 9, no.3 2019 hal. 219-226 do directors and tax agressiveness affect fraudulent financial reporting? wiralestari1) and riski hernando2) accounting major, economic and business faculty, universitas jambi, indonesia1, 2) abstract tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. it is compulsory and is collected under the regulation of law. the present research aims to examine the effectiveness of directors’ supervision and tax aggressiveness in diminishing frauds in financial reporting. the subject of this research is manufacturing companies listed in indonesia stock exchange. this research using logistic regression analysis. the results of this research show that, firstly, effective directors’ supervision has significant influence to diminishing fraudulent financial reporting. directors, as the leaders of the company, demonstrated that they could perform their supervisory function very well. secondly, tax aggressiveness has significant influence to diminishing fraudulent financial reporting. key words: directors, tax aggressiveness, fraudulence in financial reporting. corresponding author: wiralestari11@unja.ac.id email addresses for author: wiralestari11@unja.ac.id , riskihernando@unja.ac.id first submission received: 16 oktober 2019 revised submission received: 08 januari 2020 accepted: 10 januari 2020 introduction indonesia implements a self-assessment system which facilitates both individual and institutional taxpayers (rochmat soemitro, 2014). some taxpayers abuse this system to avoid tax, whether under the letters of the law (tax aggressiveness) or against the taxation regulation. they do this by manipulating the company’s taxable profits through legal or illegal taxation planning (frank et al, 2009). association of certified fraud examiners (acfe) (2018) found that manufacturing industry suffered the most from fraudulent financial reporting in asiapacific region. the industry suffered an average of 500,000 us dollar (us$ 500,000) loss from 17% or 33 cases of fraudulent financial reporting. richard susilo (2017) noted that a survey conducted by ernesto crivelly had found that indonesian companies were ranked 11 of 30 countries in terms of aggressive taxation. these companies did not pay their tax to indonesia tax offices, amounting to 6.48 billion us dollar. imanuel hakim (2018) argued that there are four sectors of industry in indonesia that frequently avoid tax by transfer pricing. the four sectors are mining industry, plantation industry, electronic industry, and automotive industry. fraudulent financial reporting happens because companies attempt to reduce the amount of tax paid. they can reduce the amount of tax while still adhering to tax rules and regulations (tax avoidance) and reduce the amount of tax value by not following the tax law (tax evasion) (brian and martani, 2014). chen et al (2010) noted that company owners tend to prefer that the company management performs tax aggressiveness. https://doi.org/10.33369/j.akuntansi.9.3.219-226 mailto:wiralestari11@unja.ac.id mailto:wiralestari11@unja.ac.id mailto:riskihernando@unja.ac.id do directors and tax agressiveness affect fraudulent financial reporting? wiralestari and riski hernando 220 tax aggressiveness is an activity aimed to reduce the taxable income (profit) through tax planning which may or may not involve both tax evasion and tax avoidance (frank et al, 2009). even though not all tax reporting aggressiveness is breaking the law, the more opportunities a company exploits, the more aggressive the company (dewi kartika sari and dwi martani, 2010). dhaliwal et al (2004) argued that company managers consider the tax department as the center of profit who is responsible for increasing the company’s cash flow through aggressive tax reporting and income management by estimating their tax expense. therefore, consistent with this view, it is expected that companies can be aggressive in their financial and tax reporting (frank et al, 2009). this opportunity encourages the managers to exploit complex tax evasion strategies to reduce the amount of tax paid and divert the company’s resources, which then will be obscured through distorting the financial report (desai and dharmapala, 2006). frank et al (2009) proved that tax aggressiveness has positive correlation with financial reporting, in which tax aggressiveness implies obscured information and, in turn, suggests a fraud. however, blaylock at al (2012) provided a contrary evidence to the findings of frank et al (2009), stating that aggressive financial reporting tends to also pursue aggressive tax reporting. in running a company, a supervisory function is critical. this function is usually performed by the board of directors. the public oversight board (1995) in the united states of america argued that the board of directors plays a significant role in financial reporting process. board of directors serves to supervise and monitor the process of financial reporting to ensure high quality financial report. corporate governance, which describes the procedures of improving the quality of financial report, emphasized the board of directors’ roles in reducing profit (income) manipulation and in ensuring that the report provides accurate information about the company’s operation. theoretical framework and hypothesis agency theory jensen and meckling (1976) agency theory or also commonly called contracting theory, explains the relationship between agent and principal. "principals" are defined as shareholders or parties who mandate agents to act on behalf of the principal. agent is the management that manages the company or party who is given the mandate by the principal to run the company. the main objective of the company is to maximize shareholder prosperity. for this reason, managers appointed by shareholders must act in the interests of shareholders. this conflict occurs because of differences in interests between management and shareholders. because conflicts often occur, these problems are often referred to as agency problems. fraudulent financial reporting aicpa (2002) defined fraudulent financial reporting as intentional misstatements or omissions of amounts or disclosures in financial statements designed to deceive financial statement users. meanwhile, acfe (2010) described fraudulent financial reporting as a deliberate act of corporate executive on material information that aims to obscure the real financial condition of the company and to profit the parties committing the fraud, which may be financial or non-financial in nature. effectiveness of directors’ supervision on fraudulent financial reporting board of directors is a basic mechanism of effective corporate governance, both in public and private companies, which serves to control the management’s actions and prioritize the stakeholders’ interest (fama and jensen, 1983). carcello et al. (2002) suggested that more jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 219-226 221 experienced members of board of directors are more likely to demand for high quality audit. in addition, directors with good financial/accounting skills are able to understand and handle the problems in financial reporting. beasley (1996) argued that among the board of directors’ crucial competencies is their knowledge about the company’s affairs and about management process, which they need to perform their monitoring function. in addition, cadbury (1992) suggested that adequate educational background of the board of directors will determine the quality and skills of the board. their knowledge and information processing will affect the depth of monitoring or supervision that the board provides. members of board of directors with good educational background and sufficient experiences will have greater and wider insight and deeper analysis, which in turn will add to his or her credibility in performing his or her supervisory roles. carpenter and feroz (2001) argued that members of the board of directors who possess international experiences are rare individuals with added value and unmatched characteristics who can contribute to the competitive advantages of any company that hire them. members of board of directors may gather international experiences from overseas placement or from their experience of working with foreign companies. these individuals will be evident in organizational management and in financial information and financial reporting, as well as in monitoring activities that foreign companies may perform on the company. a company’s habit may be affected by the culture, rules, laws, and regulations of the nation in which the company operates. exposure to foreign settings and experiences in foreign companies will help the members of board of directors to manage the complexity of income management practices. simultaneously, with international experiences that differ from local experiences, it is believed that such members of the board will benefit the effort of promoting and implementing prevention mechanism in income management more proactively. moreover, cardbury (1992) recommended that the effectiveness of board of directors’ supervisory role is depended on the size of the board or the number of its members (big or small board), how active the members are in performing their roles, and the frequency of their meetings. h1: directors’ supervision have a significant influence to fraudulent financial reporting effects of tax aggressiveness on fraudulent financial reporting balakrishnan et al (2012) defined tax aggressiveness as manipulation of taxable income to reduce it through tax planning which may or may not be considered tax evasion or tax avoidance. frank et al (2009) argued that tax aggressiveness is an activity aimed to reduce the taxable income through tax planning which may or may not involve both tax evasion and tax avoidance. even though not all tax reporting aggressiveness is breaking the law, the more opportunities a company exploits, the more aggressive the company is considered to be. when making decision to do tax aggressiveness, the decision makers (managers) will consider the benefits and disadvantages of that action. there are three benefits of tax aggressiveness that will be outlined here. (1) the benefit of tax saving, in which the company pays less tax to the state and in turn increases the portion of cash that owners/stakeholders will gain. (2) (direct and indirect) benefit for managers, who receive compensation or incentive from the owner/stakeholders for the tax aggressiveness they do. (3) the benefit of opportunities for managers to do rent extraction (chen et al, 2010). the disadvantages of tax aggressiveness are, among others, the possibility of the company receiving penalties/sanctions from tax authorities and the risk of decrease in company’s stocks. it is possible that the company’s stocks decrease in value because stakeholders know that managers perform tax aggressiveness through rent extraction (desai and dharmapala, 2006). companies assume that tax is an expense. thus, they need strategies to mitigate tax expense (mangoting, 1999 in ida farida et al, 2018). companies are willing to report higher do directors and tax agressiveness affect fraudulent financial reporting? wiralestari and riski hernando 222 values of tax to achieve certain financial goals (hafiza et al, 2016). erickson et al (2004) showed that companies are willing to pay tax for technical income to reduce the chance of identification scam in their financial report. erickson et al investigated 27 companies that presented their financial reports as a consequence of accounting/financial fraud allegations, which included false reporting and bogus income, false inventory, and financial scams to bloat their assets, income, and net profit, from 1999 to 2002. dyreng (2009 in ida farida et al, 2018) discovered that companies make a higher choice of financial reporting when they are facing a violation of debt agreement (iou). they pay the tax for this income to avoid expenses pertaining to the debt-agreement violation. frank et al (2009) proposed that companies that perform financial reporting fraud are also involved in tax aggressiveness. they found that there is a significant and positive correlation between accounting/financial fraud and tax aggressiveness. on the other hand, lennox et al (2013) provided evidence that companies that are tax-aggressive tend to commit financial reporting fraud. sukotjo and soenarno (2018) revealed that tax aggressiveness is an act of "gray areas" that can be considered illegal activities. in other words, the more aggressive corporate tax planning indicates the more management is cheating financial reporting. management hides actual transactions, making financial statements more beautiful. companies with higher tax aggressiveness have annual reports that are more difficult to read. lo et al (2017) point out that more and more companies are managing their revenues resulting in very complex financial statements. h2: tax aggressiveness have a significant influence to fraudulent financial reporting research methods the population in this study are manufacturing companies listed on the indonesia stock exchange, with the target population in this study being manufacturing companies listed on the indonesia stock exchange in 2017, where the target population according to sekaran and bougie (2013: 245) is defined as part of the element, geographical circles, and times. the number of manufacturing companies listed on the indonesia stock exchange is 155 manufacturing companies listed on the indonesia stock exchange. samples according to sekaran and bougie (2010: 263) are explained as part of the population. the sampling method used is propability sampling. the technique used is random sampling. the sample size can be determined using the formula from taro yamane or slovin as follows: n n = n.d2 + 1 where is: n = the sample size sought n = total population d2 = precision set at 10% based on the formula above, in this study the sample size is 𝑛 = 155 155.(0,1)2+1 = 155 2.55 = 60,78 n = 61 manufacturing companies the data analysis technique of this research used logistic regression analysis. the use of logistic regression is because the dependent variable is fraudulent financial reporting on a nominal scale. this analysis is to test whether the probability of a dependent variable can be predicted with the independent variable. hypothesis testing is done by an analysis of absolute value differences. the regression equation used is as follows: jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 219-226 223 ln ffr = α + β1kom + β2tax + εi 1 – ffr keterangan: ffr : fraudulent financial reporting kom : independent directors tax : tax aggressiveness the dependent variable in the present study is fraudulent financial reporting, with the number of fraudulent financial reporting in a year as the indicator. the independent variables in this study are the independent directors and the tax aggressiveness. directors supervision variable is measured using three dimensions: 1) competency, measured based on two indicators, i.e. skills in accounting/finance/auditing and international experience; 2) interaction with board of directors and committees, measured using the proxy of frequency of meeting in a year; 3) human resources, measured using the proxy of number of independent directors. tax aggressiveness variable is measured using effective tax rates (etr), i.e. by comparing the income tax expense to income before tax. table 1 operational variable variable dimension indicator scale effectiveness of directors supervision (x1) competence 1. accounting/ financial/ auditing expertise 2. international experience ordinal interaction with directors and committees frequency of meetings held during the year ordinal human resources independent commissioners owned ordinal aggressive tax (x2) effective tax rates (etr) income tax expanse pre-tax income ratio financial reporting fraud (y) disclosure of financial reporting fraud the amount of financial reporting fraud reported for a year nominal findings and discussion the logistic regression test must be fulfill the several tests. the first test of the feasibility of the model using hosmer and lemeshow's goodness of fit test which was measured by chisquare value. hosmer and lemeshow's goodness of fit test tests the null hypothesis that empirical data matches or matches the model (there is no difference between the model and the data so the model can be said to be fit). the calculation results show that the significance level is above 0.05 (ie, the significance is 0.365 and the chi-square value is 8.735), which means that the model is good. testing the hypothesis in this study using logistic regression with a significance level of 5% or 0.05. the logistic regression equation in this research study is: ln = ffr = 11,951 3,320kom + 8,979tax 1 – ffr do directors and tax agressiveness affect fraudulent financial reporting? wiralestari and riski hernando 224 table 2 summary of hypothesis testing no hyphotesis b significant exp (b) hasil 1 the effect of directors’ supervision effectiveness on fraudulent financial reporting -3,320 0,010 0,036 accepted 2 the effects of tax aggressiveness on fraudulent financial reporting 8,979 0,001 7.937,999 accepted the directors supervision variable shows a negative coefficient b of-3.320 with a significance level of 0.010<0.05, which means that the directors supervision variable has a significant effect on fraudulent financial reporting. the odds ratio for directors supervision is 0.036. the coefficient b is negative and means that, if the other independent variables are considered constant, then the probability of a company that has directors supervision of fraudulent financial reporting is 0.036 times lower. the tax aggressiveness variable shows a positive coefficient b of 8.979 with a significance level of 0.000<0.05 which means that the tax aggressiveness variable has a significant effect on fraudulent financial reporting. the odds ratio for directors supervision is 7,937.9999. because the coefficient b is positive and means that, if other independent variables are considered fixed, then the probability of companies that have tax aggressiveness towards fraudulent financial reporting is 7,037.9999 times higher. the effect of directors’ supervision effectiveness on fraudulent financial reporting. carcello et al. (2002) suggested that more experienced members of board of directors are more likely to demand for high quality audit. in addition, directors with good financial/accounting skills are able to understand and handle the problems in financial reporting. carpenter and feroz (2001) argued that members of the board of directors who possess international experiences are rare individuals with added value and unmatched characteristics who can contribute to the competitive advantages of any company that hire them. members of board of directors may gather international experiences from overseas placement or from their experience of working with foreign companies. these individuals will be evident in organizational management and in financial information and financial reporting, as well as in monitoring activities that foreign companies may perform on the company. a company’s habit may be affected by the culture, rules, laws, and regulations of the nation in which the company operates. exposure to foreign settings and experiences in foreign companies will help the members of board of directors to manage the complexity of income management practices. simultaneously, with international experiences that differ from local experiences, it is believed that such members of the board will benefit the effort of promoting and implementing prevention mechanism in income management more proactively. moreover, the higher frequency of director meetings between board of directors and committees will also reduce the level of fraud in financial reporting. it is because the meetings will enable directors to have deeper understanding of the problems in their companies and to provide appropriate solution (cadbury, 1992). the effects of tax aggressiveness on fraudulent financial reporting. this is in line with dyreng’s (2009 in ida farida et al, 2018) findings that companies make a higher choice of financial reporting when they are facing a violation of debt agreement. they pay the tax for this income to avoid expenses pertaining to the debt-agreement violation. frank et al (2009) proposed that companies that perform financial reporting fraud are also involved in tax aggressiveness. they found that there is a significant and positive correlation between accounting/financial fraud and tax aggressiveness. on the other hand, lennox et al jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 219-226 225 (2013) provided evidence that companies that are tax-aggressive tend to commit financial reporting fraud. conclusions and suggestion based on the phenomenon in the field, the formulation of problems, the hypotheses, and the findings, the effectiveness of directors’ supervision has significant effect on fraudulent financial reporting. this shows that directors who possess skills in accounting/finance/auditing and international experience can reduce frauds in financial reporting. in addition, the higher frequency of directors meeting will enable directors to have deeper understanding of the problems in their companies and to provide appropriate solution. tax aggressiveness has significant effect on fraudulent financial reporting. this shows that companies make higher financial reporting choice when they are facing a violation of debt agreement. they pay the tax for this income to avoid expenses pertaining to the debt-agreement violation. this reserach has limitations, where the results of logistic regression testing produce a coefficient of determination (r-square) which is still low at 58.5% so that there are still 41.5% of other explanatory variables outside this study. based on these limitations, for further research it is recommended to add other variables that have an influence on fraudulent financial reporting such as the audit committee change variables, ethics, and others. references airlangga hartaro, selaku menteri perindustrian. 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(1995). directors, management, and auditors : allies in protecting shareholder interst, stamford. http://www.tribunnews.com/internasional/2017/11/20/indonesia-masuk-peringkat-ke-11-penghindaran-pajak-perusahaan-jepang-no3 http://www.tribunnews.com/internasional/2017/11/20/indonesia-masuk-peringkat-ke-11-penghindaran-pajak-perusahaan-jepang-no3 jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 113 126 113 the factors that influence the selection of career as public accountant and non-public accountant (study of accounting student university bengkulu) madani hatta1), meli sartika2). mhatta@unib.ac.id 1 , melisartika@gmail.com 2 . fakultas ekonomi dan bisnis, universitas bengkulu1,2) abstract the aim of this research is to know and analyzes the factors that influence the selection of career interest as public accountant and non-public accountant in terms of financial award, professional training, professional recognition, social values, work environment, job market considerations and personality. this research is empirical research with qualitative approach which involves the use of statistical analysis. this research is using the primary data. the tool used in this research is logistic regression with spss software version 16. the results of this research show that the financial award, professional training and social values has an influence on the selection of career as public accountant and non-public accountant but for professional recognition, work environment, job market consideration and personality doesn’t influence the selection of a career as a public accountant and a non -public accounting. key words: accountant, financial award, professional training, professional recognition, social values, work environment, job market consideration and personality. pendahuluan latar belakang secara umum, mahasiswa akuntansi yang telah menyelesaikan jenjangan strata satu (s1) dapat memilih tiga alternatif pada karirnya. pertama, setelah menyelesaikan pendidikan di fakultas ekonomi jurusan akuntansi, seseorang dapat langsung bekerja sebagai karyawan di sebuah perusahaan ataupun instansi pemerintah. kedua, melanjutkan pendidikan akademik jenjang strata-2. ketiga, melanjutkan pendidikan profesi untuk menjadi akuntan publik (aprilyan dan laksito 2011). bagi yang memilih profesi akuntan, mereka bisa memilih sebagai akuntan publik, akuntan pemerintah, akuntan perusahaan atau akuntan pendidik. ada banyaknya pilihan karir menunjukan kesempatan bagi sarjana ekonomi untuk mempertimbangkan pilihan karir mana yang akan mereka jalani nantinya. akuntan publik adalah akuntan yang telah memperoleh izin dari menteri keuangan untuk memberikan jasa akuntan publik di indonesia. kegiatan utama dari profesi akuntan publik berfokus pada kegiatan audit dengan tujuan untuk memberikan pendapat kewajaran terhadap laporan keuangan yang dibuat oleh pihak manajemen. sedangkan akuntan pemerintah adalah akuntan yang bekerja pada instansi pemerintah yang tugas pokoknya melakukan pemeriksaan terhadap pertanggungjawaban keuangan yang ditunjuk oleh unit-unit organisasi dalam pemerintahan atau pertanggungjawaban keuangan yang ditunjuk kepada pemerintah. akuntan perusahaan merupakan akuntan yang bekerja dalam suatu perusahaan. kadang kala profesi ini juga disebut dengan akuntan manajemen. kalau akuntan pendidik cenderung mengajarkan the factors that influence the selection of career... madani hatta dan meli sartika 114 materi tentang bidang akuntansi sebagai pengajar di suatu lembaga pendidikan misalkan menjadi seorang dosen (widiatami, 2013). putra (2011) menyatakan bahwa mahasiswa akuntansi universitas jambi lebih banyak memilih akuntan perusahaan (41%) selanjutnya akuntan pemerintahan (32%), akuntan publik (18%), dan terakhir akuntan pendidikan (9%). begitu banyak pilihan karir yang dihadapkan bagi mahasiswa lulusan akuntansi menjadi sulit mengambil keputusan dalam memilih. hal itu akan mengembalikan pertanyaan-pertanyaan seputar pemilihan profesi kepada mahasiswa itu sendiri, apakah yang menjadi latar belakang pemilihanya itu, sehingga kondisi tersebut mengakibatkan tidak terjaminya bahwa mahasiswa akuntansi memilih profesi karirnya sebagai akuntan, baik itu akuntan publik atau non akuntan publik. dalam pemilhan karir terdapat tujuh faktor-faktor yang harus dipertimbangkan yakni penghargaan finansial, pelatihan profesional, pengakuan prefosional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja dan personalitas (merdekawati dan sulistyawati 2011). karir merupakan pola dari pekerjaan dan sangat berhubungan dengan pengalaman (posisi, wewenang, keputusan, dan interprestasi subjektif atas pekerjaan) dan aktivitas selama masa kerja individu (alhadar 2013). faktor penghargaan finansial dipengaruhi oleh keinginan gaji awal yang tinggi, menginginkan kenaikan gaji, dan adanya dana pensiun. faktor pelatihan profesional dipengaruhi oleh keinginan untuk mengejar prestasi dan mengembangkan diri. faktor pengakuan profesional dipengaruhi oleh ingin ada pengakuan terhadap prestasi dan keberhasilan dari suatu pekerjaan. faktor nilai sosial dipengaruhi oleh keinginan untuk menampakan kemampuan seseorang dari sudut pandang orang-orang lain terhadap lingkunganya. faktor lingkungan kerja dipengaruhi suasana kerja yang meliputi sifat kerja (rutin, atraktif, sering lembur), tingkat persaingan antara karyawan dan tekanan kerja.faktor pertimbangan pasar kerja dipengaruhi keinginan keamanan kerja dan tersedianya lapangan kerja atau kemudahan mengakses lowongan kerja. dan yang terakhir personalitas dipengaruhi oleh potensial terhadap perilaku individu saat berhadapan dengan situasi atau kondisi tertentu. penelitian yang dilakukan oleh aprilyan dan laksito (2011) menyatakan bahwa secara simultan variabel penghargaan finansial, pelatihan professional, pengakuan professional, nilainilai sosial, lingkungan kerja, pertimbangan pasar kerja dan personalitas berpengaruh signifikan terhadap pemilihan karir menjadi akuntan publik, sedangkan secara parsial variabel nilai intrinsik pekerjaan, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, pertimbangan pasar kerja, dan pesonalitas berpengaruh signifikan terhadap pemilihan karir menjadi akuntan publik, sedangkan variabel lingkungan kerja tidak berpengaruh signifikan terhadap pemilihan karir menjadi akuntan publik. penelitian yang diteliti oleh merdekawati dan sulistyawati (2011) menyatakan bahwa terdapat tiga faktor yang berpengaruh terhadap pemilihan karir yaitu pelatihan profesional, pengakuan profesional, dan nilai-nilai sosial sedangkan penghargaan finansial, lingkungan kerja, pertimangan pasar kerja dan personalitas tidak berpengaruh terhadap pemilihan karir akuntan publik dan non akuntan publik terhadap mahasiswa perguruan tinggi swasta di kota medan. selanjutnya hasil penelitian yang dilakukan oleh alhadar (2013) menyatakan bahwa secara simultan, faktor finansial, pelatihan profesional, pengakuan profesional, lingkungan kerja, nilainilai sosial, pertimbangan pasar kerja, dan personalitas memiliki pengaruh signifikan terhadap pemilihan karir sebagai akuntan publik oleh mahasiswa akuntansi dan ppak di universitas hasanuddin. sedangkan secara parsial faktor-faktor penghargaan finansial, pelatihan professional, nilai-nilai sosial, pertimbangan pasar kerja dan personalitas memiliki pengaruh signifikan. jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 113 126 115 penelitian ini merupakan replikasi dari penelitian merdekawati dan sulistyawati (2011). dalam penelitian ini, peneliti akan mencoba menguji pengaruh ini kepada mahasiswa jurusan akuntansi strata satu (s1) universitas bengkulu yang sedang berada di tingkat atas yaitu semester akhir. alasan memilih mahasiswa s1 karena mahasiswa s1 akuntansi belum pernah bekerja sehingga mereka diharapkan telah mendapatkan berbagai informasi mengenai karir bagi sarjana akuntansi dan telah merencanakan karir yang akan dipilihnya setelah menyelesaikan studinya. alasan memilih semester akhir (semester 9 dan semester 7) karena mahasiswa semester akhir telah memiliki rancana atau alternatif mengenai apa yang mereka lakukan setelah kelulusanya serta alasan melakukan penelitian di universitas bengkulu karena peneliti ingin melihat perbedaan faktor-faktor yang mempengaruhi pemilihan karir di universitas lain yang telah dilakukan oleh penelitian terdahulu dengan universitas bengkulu selain itu universitas bengkulu adalah satu-satunya universitas negeri yang merupakan universitas umum di kota bengkulu. karir dalam penelitian ini dibagi menjadi dua kelompok yakni karir sebagai akuntan publik dan non akuntan publik karena minat dalam pemilihan karir seseorang berbeda-beda. jika mahasiswa berminat menjadi seorang auditor, mereka bisa memilih berkarir sebagai akuntan publik. jika mahasiswa yang berminat berkarir sebagai akuntan pemerintah, akuntan keuangan, akuntan manajemen, atau akuntan pendidik, mereka bisa memilih berkarir sebagai non akuntan publik. penelitian ini dilakukan untuk melihat faktor-faktor apa yang mempengaruhi mahasiswa jurusan akuntansi universitas bengkulu untuk memilih berkarir sebagai akuntan publik atau non akuntan publik. faktor-faktor yang mempengaruhi pemilihan tersebut dirumuskan menjadi tujuh variabel yakni faktor penghargaan finansial, faktor pelatihan profesional, faktor pengakuan profesional, nilai-nilai sosial, faktor lingkungan kerja, pertimbangan pasar kerja, dan personalitas. berdasarkan permasalahan yang ada di atas maka rumusan masalah dalam penelitian ini adalah apakah penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik terhadap mahasiswa s1 jurusan akuntansi? kerangka teoritis dan hipotesis teori perilaku terencana (theory of planned behavior) the theory of planned behavior (tpb) merupakan pengembangan dari theory of reasoned action (ajzen dan fishbein, 1980; fishbein dan ajzen, 1975; ajzen, 1991 dalam kuningsih, 2013). theory of reasoned action atau tra merupakan teori untuk memprediksi niat berperilaku (behavioral intention). tra menjelaskan bahwa perilaku merupakan fungsi dari niat. niat ditentukan oleh sikap (attitude towards behavior) dan norma subjektif (subjective norms). sikap terbentuk dari keyakinan terhadap perilaku (behavioral beliefs) dan norma subjektif terbentuk dari keyakinan normatif (normative beliefs). tra memiliki kelemahan, karena berasumsi bahwa seseorang memiliki kontrol penuh untuk melakukan atau tidak melakukan suatu perilaku. tra tidak mempertimbangkan bagaimana jika seseorang tidak memiliki kontrol penuh terhadap perilaku tersebut. untuk mengatasi kelemahan tersebut, maka ajzen menambahkan konstruk control perilaku persepsian (perceived behavioral control atau pbc) yang terbentuk dari kepercayaan kontrol (control beliefs). jadi, perilaku tidak the factors that influence the selection of career... madani hatta dan meli sartika 116 hanya ditentukan oleh sikap dan norma subjektif, tetapi juga oleh kontrol perilaku persepsian. dengan penambahan konstruk kontrol perilaku persepsian, tra kemudian berubah menjadi tpb. dalam theory of planned behavior (tpb), niat untuk berperilaku ditentukan oleh tiga macam kepercayaan, antara lain (sulistiani, 2012): 1. kepercayaan perilaku (behavioral beliefs), yaitu kepercayaan tentang kemungkinan terjadinya perilaku. kepercayaan perilaku akan menghasilkan suatu sikap menyukai atau tidak menyukai terhadap perilaku. 2. kepercayaan normatif (normative beliefs), yaitu kepercayaan tentang ekspektasi normatif dari orang lain dan motivasi untuk menyetujui ekspektasi tersebut. kepercayaan normatif menghasilkan tekanan sosial atau norma subjektif. 3. kepercayaan kontrol (control beliefs), yaitu kepercayaan tentang adanya faktor-faktor yang akan memfasilitasi atau merintangi kinerja dari perilaku dan kekuatan persepsian dari faktorfaktor tersebut. kepercayaan kontrol akan menghasilkan kontrol perilaku persepsian. pengertian persepsi menurut robbins dan judge (2009: 175) “persepsi (perception) sebagai proses dimana individu mengatur dan menginterpretasikan kesan-kesan sensoris mereka guna memberikan arti bagi lingkungan mereka”. namun, apa yang diterima seseorang pada dasarnya bisa berbeda dari realitas objektif. pengertian minat stiggins (1994) dalam ikbal (2011) menyatakan bahwa minat merupakan salah satu dimensi dari aspek efektif yang banyak berperan dalam kehidupan seseorang. aspek efektif adalah aspek yang mengidentifikasi dimensi-dimensi perasaan dari kesadaran emosi, disposisi, dan kehendak yang mempengaruhi pikiran dan tindakan seseorang. dimensi efektif ini mencakup tiga hal penting yaitu (1) berhubungan dengan perasaan mengenai objek yang berbeda; (2) perasaan-perasaan tersebut memiliki arah yang dimulai dari titik netral ke kubu yang berlawanan, tidak positif dan tidak negatif; (3) berbagai perasaan yang memiliki intensitas yang berbeda, dari sedang, kuat, ke lemah. sedangkan menurut gultom (2007) minat adalah keinginan yang didorong oleh suatu keinginan, setelah melihat, mengamati dan membandingkan serta mempertimbangkan dengan kebutuhan yang diinginkannya. pengertian karir menurut alhadar (2013) karir adalah seluruh pekerjaan yang dimiliki atau dilakukan oleh individu selama masa hidupnya. karir merupakan pola dari pekerjaan dan sangat berhubungan dengan pengalaman (posisi, wewenang, keputusan, dan interpretasi subjektif atas pekerjaan), dan aktivitas selama masa kerja individu. pengertian ini menekankan bahwa karir tidak berhubungan dengan kesuksesan atau kegagalan, namun lebih kepada sikap dan tingkah laku, dan kontinuitas individu dalam aktivitas yang berkaitan dengan pekerjaannya. profesi akuntan profesi akuntan adalah lingkup pekerjaan yang dilakukan oleh akuntan. akuntan merupakan seorang yang bertugas dan bekerja sebagai pencatat dan penyusun laporan informasi dan susunan kejadian yang berguna dan bernilai bagi pemakai informasi (andersen, 2012). jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 113 126 117 1. akuntan publik akuntan publik adalah akuntan yang telah memperoleh izin dari menteri keuangan untuk memberikan jasa akuntan publik di indonesia. kantor akuntan publik (kap) adalah suatu organsisasi akuntan publik yang memperoleh izin dengan peraturan perundangundangan yang berusaha di bidang pemberian jasa profesional dalam praktik akuntan publik. 2. akuntan pemerintah jummamik (2007) merdekawati dan sulistyawati (2011) menyatakan bahwa akuntan pemerintah adalah akuntan yang bekerja pada instansi pemerintah yang tugas pokoknya melakukan pemeriksaan terhadap pertanggungjawaban keuangan yang ditunjuk oleh unit-unit organisasi dalam pemerintahan atau pertanggungjawaban keuangan yang ditunjuk kepada pemerintah. 3. akuntan perusahaan akuntan perusahaan merupakan akuntan yang bekerja dalam suatu perusahaan. jenis pekerjaan akuntan dalam perusahaan dapat dikelompokan menjadi dua yaitu akuntan manajemen dan akuntan keuangan. akuntan manajemen berguna untuk menghasilkan informasi khusus bagi pengguna internal seperti manajer dan karyawan yang berfungsi untuk mengidentifikasikan, mengumpulkan, mengukur, mengklasifikasikan, dan melaporkan informasi yang bermanfaat bagi pengguna internal dalam pembuatan, perencanaan, pengendalian dan keputusan. sedangkan akuntan keuangan berguna untuk menghasilkan informasi bagi pihak internal maupun eksternal, seperti manajer, karyawan, investor, kreditur, maupun pemerintah yang terkait dengan penyusunan laporan keuangan yang berhubungan dengan perusahaan secara keseluruhan (hansen dan mowen, 2006 ). 4. akuntan pendidik merdekawati dan sulistyawati (2012) akuntan pendidik merupakan profesi yang menghasilkan sumber daya manusia yang berkarir pada tiga bidang akuntan lainnya. akuntan pendidik melaksanakan proses penciptaan profesional, baik profesi akuntan publik, akuntan perusahaan dan akuntan pemerintah. pengembangan hipotesis berdasarkan penjelasan diatas, hipotesis yang diajukan dalam penelitian ini adalah sebagai berikut: h1: variabel penghargaan finansial (x1) berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik pada mahasiswa s1 jurusan akuntansi (y). h2 : variabel pelatihan profesional (x2) berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik pada mahasiswa s1 jurusan akuntansi (y). h3: variabel pengakuan profesional (x3) berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik pada mahasiswa s1 jurusan akuntansi (y). h4: variabel nilai-nilai sosial (x4) berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik pada mahasiswa s1 jurusan akuntansi (y). h5 : variabel lingkungan kerja (x5) berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik pada mahasiswa s1 jurusan akuntansi (y). h6 : variabel pertimbangan pasar kerja (x6) berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik pada mahasiswa s1 jurusan akuntansi (y). h7 : variabel personalitas (x7) berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik pada mahasiswa s1 jurusan akuntansi (y). the factors that influence the selection of career... madani hatta dan meli sartika 118 metode penelitian jenis dan sumber data penelitian ini dirancang sebagai suatu penelitian empiris yaitu penelitian yang didasarkan pada fakta atau fenomena empiris (indriantoro dan supomo, 2002). jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. variabel penelitian variabel yang diamati dalam penelitian ini melibatkan dua variabel dependen yaitu akuntan publik dan non akuntan publik. sedangkan variabel independen dalam penelitian ini adalah penghargaan finansial, pelatihan professional, pengakuan professional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas. populasi dan sampel populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi strata satu (s1) fakultas ekonomi dan bisnis universitas bengkulu. sedangkan sampel dalam penelitian ini adalah mahasiswa s1 jurusan akuntansi tingkat akhir (semester 9 dan semester 7). dengan menggunakan teknik simple random sampling karena pengambilan anggota sampel dari populasi dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi (sugiyono 2010). metode analisis data uji validitas menurut ghozali (2011) uji validitas digunakan untuk mengukur sah atau valid tidaknya suatu kuesioner. suatu kuesioner dinyatakan valid apabila pertanyaan pada kuesioner mampu mengungkapkan sesuatu yang akan diukur oleh kuesioner tersebut. uji reliabilitas uji reliabilitas merupakan alat ukur untuk mengukur suatu kuesioner yang merupakan indikator dari variabel. suatu kuesioner dikatakan reliabel atau handal jika jawaban seseorang terhadap pernyataan adalah konsisten dari waktu ke waktu (ghozali, 2011) menguji koefisien determinasi (r2) koefisien determinasi (r2) pada intinya mengukur seberapa jauah kemampuan model dalam menerangkan variabel devenden (ghozali 2011). nilai koefisien determinasi adalah antara nol dan satu. nilai r2 yang kecil berarti kemampuan variabel-variabel independen dalam menjelaskan variasi variabel dependen amat bagus. nilai yang mendekati satu berarti variabelvariabel independen memberikan hampir semua informasi yang dibutuhkan untuk memprediksi variasi variabel dependen uji kelayakan keseluruhan model (overall model fit) untuk menilai keseluruhan model (overall model fit) ditunjukkan dengan log likelihood value (nilai –2ll), yaitu dengan cara membandingkan antara nilai –2ll pada awal (block number = 0), dimana model hanya memasukkan konstanta dengan nilai –2ll pada saat block number = 1, dimana model memasukkan konstanta dan variabel bebas. apabila nilai –2ll jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 113 126 119 block number = 0 lebih besar dari nilai –2ll block number = 1, maka menunjukkan model regresi yang baik. sehingga penurunan log likelihood menunjukkan model regresi semakin baik pengujian hipotesis pengujian untuk seluruh hipotesis dalam penelitian ini adalah dengan menggunakan regresi logistik (regresi logistic). karena variabel dependen dalam penelitian ini merupakan variabel dummy dimana symbol “1” untuk mahasiswa yang memilih karir sebagai akuntan publik dan “0” untuk mahasiswa yang memilih karir non akuntan publik (ghozali, 2011). sedangkan variabel bebas yang digunakan dalam model ini adalah penghargaan finansial, pelatihan professional, pengakuan professional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas. penghitungan statistik dan pengujian hipotesis dengan analisis regresi logistik dalam penelitian ini dilakukan dengan bantuan program computer spss. dengan tingkat signifikan (α) sebesar 5%, maka keputusan yang diambil adalah (ghozali 2011): a) jika nilai probabilitas t < α, maka h0 ditolak. hal ini berarti variabel independen secara individu berpengaruh terhadap variabel dependen. b) jika nilai probabilitas t > α maka h0 diterima. hal ini berarti variabel independen secara individu tidak berpengaruh terhadap variabel dependen. perumusan yang dibentuk adalah sebagai berikut : logy = β0 + β1 x1 + β2 x2 + β3 x3 + β4 x4 + β5 x5 + β6 x6 + β7 x7 + e keterangan: y = pemilihan karir akuntan publik (1) dan non akuntan publik (0). x1 = penghargaan finansial x2 = pelatihan profesional x3 = pengakuan profesional x4 = nilai-nilai sosial x5 = lingkungan kerja x6 = pertimbangan pasar kerja x7 = personalitas β0 = parameter model β1, β2,…β7 = koefisien regresi e = eror hasil dan pembahasan hasil penelitian untuk menggunakan regresi logistik, perlu dilakukan pengujian atas kelayakan model yang digunakan. untuk menguji kelayakan model dalam penelitian ini dengan melihat perbandingan antara -2ll block number = 0 dengan nilai -2ll pada block number = 1. hasil pengujian dapat dilihat pada tabel dibawah ini : the factors that influence the selection of career... madani hatta dan meli sartika 120 tabel 1 overall model fit iteration -2ll cox & snell r square nagelkerke square sig step 0 47.139 step 1 31.540 .268 .439 0.001 sumber : hasil olah data primer, 2014 dari hasil pengujian diatas, hasil regresi logistik untuk -2 log likelihood step 0 menunjukkan sebesar 47.139 dan -2 log likelihood step 1 menunjukkan nilai sebesar 31.540. hal ini terjadi penurunan nilai dengan tingkat 1%, maka dapat disimpulkan bahwa model ini adalah model logistik yang baik (fit). sedangkan cox dan snell r sebesar 0.268 dan nilai nagelkerke r-square sebesar 0.432 yang artinya variabilitas variabel dependen yang dapat dijelaskan oleh variabilitas variabel independen sebesar 43%. tabel 4.12 hasil regresi logistik variabel koefisien wald sig penghargaan finansial -1.930 4.137 .042 pelatihan profesional 2.603 4.974 .026 pengakuan profesional 1.542 2.168 .141 nilai-nilai sosial -2.394 4.408 .036 lingkungan kerja 2.406 2.992 .084 pertimbangan pasar kerja -1.412 1.891 .169 personalitas 1.031 1.099 .295 constanta -9.494 3.251 .071 sumber : hasil olah data primer, 2014 bentuk persamaan regresi logistik dapat ditulis sebagai berikut : -2.394x4 + 2.406x5 – 1.412x6 +1.031x7 pembahasan hasil pengujian hipotesis 1 berdasarkan hasil pengujian hipotesis, diperoleh bahwa variabel penghargaan finansial (x1) memiliki nilai koefisien yang negatif sebesar -1.930 dengan tingkat signifikan yang lebih kecil dari 5% yakni 0,042. hal ini menunjukkan bahwa variabel penghargaan finansial berpengaruh terhadap minat pemilihan karir oleh mahasiswa s1 jurusan akuntansi dengan kata lain, hipotesis pertama diterima. arak koefisien yang negatif menunjukkan semakin besar penghargaan finansial, maka semakin besar probabilitas mahasiswa memilih karir sebagai non akuntan publik. hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh aprilyan dan laksito (2011) serta penelitian yang dilakukan oleh alhadar (2013) yang menunjukkan bahwa penghargaan finansial jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 113 126 121 merupakan variabel yang di pertimbangkan dan berpengaruh dalam pemilihan karir sebagai akuntan. pada dasarnya tujuan seseorang untuk bekerja adalah memperoleh penghargaan finansial. penghargaan finansial bisa dipandang sebagai alat ukur untuk menilai pertimbangan jasa yang telah diberikan karyawan sebagai imbalan yang telah diperolehnya. oleh sebab itu untuk memperoleh penghargaan finansial yang tinggi tentunya harus mendapatkan pekerjaan yang sesuai dengan bidang kerja mereka. hasil penelitian ini tidak konsisten dengan penelitian merdekawati dan sulistyawati (2011) yang menyimpulkan bahwa penghargaan finansial tidak berpengaruh terhadap pemilihan karir sebagai akuntan. hasil pengujian hipotesis 2 berdasarkan hasil pengujian hipotesis, diperoleh bahwa variabel pelatihan profesional (x2) memiliki nilai koefisien yang positif sebesar 2.603 dengan tingkat signifikan yang lebih kecil dari 5% yakni 0.026. hal ini menunjukkan bahwa variabel pelatihan profesional berpengaruh terhadap minat pemilihan karir oleh mahasiswa s1 jurusan akuntansi dengan kata lain hipotesis kedua diterima. arah koefisien positif berarti bahwa pada sampel yang mempersepsikan pelatihan profesional yang tinggi, maka probablitas memilih karir sebagai akuntan publik makin besar. hasil penelitian ini konsisten dengan penelitian merdekawati dan sulistyawati (2011), aprilyan dan laksito (2011) dan alhadar (2013) yang menyimpulkan bahwa pelatihan professional dipertimbangkan oleh mahasiswa yang berminat menjadi seorang akuntan publik. mahasiswa akuntansi yang berminat menjadi seorang akuntan publik menganggap perlu untuk melakukan pelatihan kerja karena untuk menjadi seorang akuntan publik yang dapat melaksanakan pekerjaan audit dengan baik, tidak cukup hanya dengan bekal pendidikan formal semata tetapi juga harus ditunjang oleh pengalaman praktek di lapangan dengan jam kerja yang memadai. hasil pengujian hipotesis 3 berdasarkan hasil pengujian hipotesis, diperoleh bahwa variabel pengakuan profesional (x3) memiliki nilai koefisien yang positif sebesar 1.542 dengan tingkat signifikan yang lebih besar dari 5% yakni 0.141. hal ini menunjukkan bahwa variabel pengakuan professional tidak berpengaruh terhadap minat pemilihan karir oleh mahasiswa s1 jurusan akuntansi dengan kata lain hipotesis ketiga ditolak. arah koefisien positif berarti bahwa pada sampel yang mempersepsikan pengakuan profesional yang tinggi, maka probablitas memilih karir sebagai akuntan publik makin besar. hasil penelitian ini konsisten dengan penelitian alhadar (2013) yang menyimpulkan bahwa pengakuan professional tidak dipertimbangkan oleh mahasiswa yang memilih profesi sebagai akuntan publik. mahasiswa akuntansi yang berminat menjadi seorang akuntan publik menganggap pengakuan profesional merupakan faktor yang tidak membedakan secara signifikan terhadap pemilihan karir. pengakuan professional bukan sesuatu yang harus dipertimbangkan karena pengakuan profesional tidak hanya didapat melalui karir akuntan publik saja tapi juga bisa diperoleh dengan berkarir dibidang non akuntan publik. hasil penelitian ini tidak konsisten dengan penelitian merdekawati dan sulistyawati (2011) dan aprilyan dan laksito (2011) yang mendapatkan hasil bahwa pengakuan profesional berpengaruh terhadap pemilihan karir sebagai akuntan. the factors that influence the selection of career... madani hatta dan meli sartika 122 hasil pengujian hipotesis 4 berdasarkan hasil pengujian hipotesis, diperoleh bahwa variabel nilai-nilai sosial (x4) memiliki nilai koefisien yang negatif sebesar -2.394 dengan tingkat signifikan yang lebih kecil dari 5% yakni 0,036. hal ini menunjukkan bahwa variabel niai-nilai sosiall berpengaruh terhadap minat pemilihan karir oleh mahasiswa s1 jurusan akuntansi dengan kata lain, hipotesis keempat diterima. arah koefisien yang negatif menunjukkan bahwa pada sampel yang mempersepsikan nilainilai sosial yang tinggi, maka semakin besar probabilitas memilih karir sebagai non akuntan publik. hasil penelitian ini konsisten dengan penelitian merdekawati dan sulistyawati (2011), aprilyan dan laksito (2011) serta penelitia alhadar (2013) yang menyimpulkan bahwa nilainilai sosial berpengaruh terhadap minat pemilihan karir sebagai akuntan. mahasiswa akuntansi yang berminat menjadi sebagai non akuntan mengharapkan dengan ditugaskannya seseorang akuntan di berbagai tempat dan kondisi yang berbeda maka mereka bisa menambah pengetahuannya di bidang selain akuntansi karena interaksi yang dilakukan tidak hanya dengan sesama akuntan saja melainkan dengan orang-orang yang berprofesi yang berbeda, selain itu pengalima laman kerja yang didapatkan juga semakin bervariasi serta terbukanya kesempatan untuk dipromosikan. hasil pengujian hipotesis 5 berdasarkan hasil pengujian hipotesis, diperoleh bahwa variabel lingkungan kerja (x5) memiliki nilai koefisien yang positif sebesar 2.406 dengan tingkat signifikan yang lebih besar dari 5% yakni 0,084. hal ini menunjukkan bahwa variabel lingkungan kerja tidak berpengaruh terhadap minat pemilihan karir oleh mahasiswa s1 jurusan akuntansi dengan kata lain, hipotesis kelima ditolak. arah koefisien positif berarti bahwa pada sampel yang mempersepsikan lingkungan kerja yang tinggi, maka probablitas memilih karir sebagai akuntan publik makin besar. hasil penelitian ini konsisten dengan penelitian aprilyan dan laksito (2011) serta penelitian merdekawati dan sulistyawati (2011) yang menyimpulkan bahwa lingkungan kerja tidak berpengaruh terhadap minat pemilihan karir sebagai akuntan. mahasiswa akuntansi yang berminat menjadi seorang akuntan publik menganggap bahwa lingkungan kerja ini tegantung pada hubunggan kerja dan kondisis kerja yang akan dihadapi sebagai akuntan. pada akuntan pendidik lingkungan kerjanya mereka akan banyak dikelilingi oleh mahasiswa, akuntan publik akan banyak berhadapan dengan klien perusahaan, akuntan perusahaan akan banyak berhadapan dengan kondisi keuangan perusahaan begitupun juga akuntan perusahaan akan berhadapan dengan perusahaan-perusahaan milik pemerintah. hasil penelitian ini tidak sejalan dengan penelitian putra (2013) yang mendapatkan hasil bahwa lingkungan kerja berpengaruh terhadap pemilihan karir sebagai akuntan publik. hasil pengujian hipotesis 6 berdasarkan hasil pengujian hipotesis, diperoleh bahwa variabel pertimbangan pasar kerja (x6) memiliki nilai koefisien yang negatif sebesar -1.412 dengan tingkat signifikan yang lebih besar dari 5% yakni 0,169. hal ini menunjukkan bahwa variabel pertimbangan pasar kerja tidak jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 113 126 123 berpengaruh terhadap minat pemilihan karir oleh mahasiswa s1 jurusan akuntansi dengan kata lain, hipotesis keenam ditolak. arah koefisien yang negatif menunjukkan bahwa pada sampel yang mempersepsikan pertimbangan pasar kerja yang tinggi, maka semakin besar probabilitas memilih karir sebagai non akuntan publik. hasil penelitian ini konsisten dengan penelitian merdekawati dan sulistyawati (2011) yang menyimpulkan bahwa pertimbangan pasar kerja tidak berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik. hal ini sepertinya terkait dengan keinginan mahasiswa untuk selalu dapat bekerja pada beberapa pekerjaan yang secara prinsip tidak lepas dari bidang akuntansi. hasil penelitian ini tidak konsisten dengan penelitian aprilyan dan laksito (2011) dan putra (2013) yang mendapatkan hasil bahwa pertimbangan pasar kerja berpengaruh terhadap pemilihan karir sebagai akuntan. hasil pengujian hipotesis 7 berdasarkan hasil pengujian hipotesis, diperoleh bahwa variabel personalitas (x7) memiliki nilai koefisien yang positif sebesar 1.031 dengan tingkat signifikan yang lebih besar dari 5% yakni 0.295. hal ini menunjukkan bahwa variabel personalitas tidak berpengaruh terhadap minat pemilihan karir oleh mahasiswa s1 jurusan akuntansi dengan kata lain, hipotesis ketujuh ditolak. arah koefisien positif berarti bahwa pada sampel yang mempersepsikan personalitas yang tinggi, maka probablitas memilih karir akuntan sebagai publik makin besar. hasil penelitian ini konsisten dengan penelitian merdekawati dan sulistyawati (2011) yang menyimpulkan bahwa personalitas tidak berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik. hal ini sepertnya terkait dengan salah satu kecocokan pada profesi yaitu kepribadian. hasil penelitian ini tidak konsisten dengan penelitian aprilyan dan laksito (2011) dan putra (2013) yang mendapatkan hasil bahwa personalitas berpengaruh terhadap pemilihan karir sebagai akuntan. penutup simpulan berdasarkan hasil penelitian dan pembahasan yang telah dikemukakan pada bab sebelumnya, dapat ditarik kesimpulan sebagai berikut: 1. penghargaan finansial berpengaruh terhadap minat pemilihan karir sebagai akuntan publik dan non akuntan publik. 2. pelatihan professional berpengaruh terhadap minat pemilhan karir sebagai akuntan publik dan non akuntan publik. 3. pengakuan professional tidak berpengaruh terhadap minat pemilhan karir sebagai akuntan publik dan non akuntan publik. 4. nilai-nilai soaial berpengaruh terhadap minat pemilhan karir sebagai akuntan publik dan non akuntan publik. 5. lingkungan kerja tidak berpengaruh terhadap minat pemilhan karir sebagai akuntan publik dan non akuntan publik. 6. pertimbangan pasar kerja tidak berpengaruh terhadap minat pemilhan karir sebagai akuntan publik dan non akuntan publik. the factors that influence the selection of career... madani hatta dan meli sartika 124 7. personalitas tidak berpengaruh terhadap minat pemilhan karir sebagai akuntan publik dan non akuntan publik. implikasi penelitian 1. bagi mahasiswa diharapkan dapat meningkatkan pengetahuan dan pemahaman terhadap dunia profesi akuntan khususnya akuntan publik dengan berbagai cara seperti mengikuti seminar atau kuliah yang berhubungan dengan profesi akuntan, membaca jurnal dan artikel yang berkaitan dengan akuntan publik sehingga dapat memiliki persepsi yang benar terhadap pemilihan profesi akuntan publik serta mempunyai perencanaan yang baik. 2. bagi fakultas ekonomi jurusan akuntansi diharapkan dapat meningkatkan mutu lulusan sebagai pekerja yang siap pakai, perlu diupayakan penambahan kurikulum menyusun sistem pendidikan akuntansi dengan kurikulum yang relevan terhadap dunia kerja. keterbatasan penelitian adapun beberapa keterbatasan dalam penelitian ini sebagai berikut: 1. peneliti menyebarkan kuesioner kepada responden tanpa membagi rata jumlah kuesioner yang disebar untuk antar konsentrasi (konsentrasi manajemen, konsentrasi keuangan dan konsentrasi sektor publik). 2. pertanyaan-pertanyaan kuesioner dalam penelitian ini masih pertanyaan tertutup, sehingga para responden tidak dapat menyalurkan pendapat secara bebas sesuai dengan pemikiran responden. 3. sampel yang dijadikan dalam penelitian ini hanya mahasiswa jurusan akuntansi semester 7 dan semester 9, sehingga tidak sepenuhnya dapat diandalkan saran adapun saran yang diberikan untuk penelitian yang akan datang sebagai berikut : 1. bagi penelitian selanjutnya disarankan untuk menggunakan kuesioner bersifat terbuka, sehingga para responden bisa menyalurkan pendapat mereka mengenai tentang karir yang mereka minati. 2. bagi penelitian selanjutnya disarankan sebelum menyebarkan kuesioner diharapkan agar membagi rata jumlah kuesioner yang akan disebarkan berdasarkan antar konsentrasi (konsentrasi manajemen, konsentrasi keuangan dan konsentrasi sector publik), supaya hasil penelitian ini terdistribusi sacara normal. bagi penelitian selanjutnya disarankan untuk menggunakan sampel yang lebih banyak tidak hanya semester 7 dan semester 8 tetapi seluruh mahasiswa yang telah melalui mata kuliah auditing1 dan auditing 2 sehingga hasilnya dapat lebih digeneralisasi. jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 113 126 125 daftar pustaka alhadar, mochammad audi. 2013. faktor-faktor yang mempengaruhi pemilihan karir sebagai akuntan publik (studi empiris pada mahasiswa akuntansi dan ppak universitas hasanuddin). skripsi. universitas hasanuddin, makassar. andersen, wiliam. 2012. analisis persepsi mahasiswa akuntansi dalam memilih profesi sebagai akuntan. skripsi, universitas diponegoro, semarang. aprilyan, lara abas dan herry laksito. 2011. faktor-faktor yang mempengaruhi mahasiswa akuntansi dalam pemilihan karir menjadi akuntan publik (studi empiris pada mahasiswa akuntansi undip dan mahasiswa akuntansi unika). skripsi. universitas diponegoro, semarang. corawettong, muthis. 2012. pengaruh persepsi mahasiswa akuntansi mengenai lingkungan kerja auditor terhadap pilihan karirnya sebagai auditor (studi pada mahasiswa akuntansi universitas hasanuddin dan politeknik negeri ujung pandang). skripsi, 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universitas sumatera utara, tesis, medan. yendra, reni. 2007. persepsi mahasiswa dan mahasiswi akuntansi mengenai faktor-faktor yang mempengaruhi pemilihan karir sebagai akuntan. fenomena: vol. 5 no. 2, september jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 93-104 93 determinan pengungkapan tanggung jawab sosial perusahaan di indonesia determinants of corporate social responsibility disclosure in indonesia husaini1), dan meily trinesia2) fakultas ekonomi dan bisnis-universitas bengkulu abstract this study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure. the sample in this study is a non-financial companies listed at the indonesia stock exchange in 2013-2017. methods of data collection used purposive sampling techniques and consisted of 250 companies. the results showed that size and goverment ownership of the company had possitive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type have no effect on corporate social responsibility disclosure. keywords: corporate social responsibility disclosure, company size, and goverment ownership abstrak penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan (ukuran perusahaan, umur perusahaan, kepemilikan pemerintah, kepemilikan asing, leverage, profitabilitas, tipe industri, dan tipe auditor) terhadap pengungkapan corporate social responsibility. sampel penelitian ini adalah perusahaan non-keuangan yang terdaftar pada bursa efek indonesia tahun 2013-2017. metode pengumpulan data menggunakan teknik purposive sampling, diperoleh sebanyak 250 perusahaan menjadi sampel penelitian. hasil penelitian menunjukkan bahwa ukuran perusahaan dan kepemilikan pemerintah berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan, sedangkan umur perusahaan, kepemilikan asing, leverage, profitabilitas, tipe industri, dan tipe auditor tidak berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan. kata kunci: corporate social responsibility, ukuran perusahaan, dan kepemilikan pemerintah corresponding author: husaini email for author: husaini@unib.ac.id, meilytrinesia98@gmail.com submission: 16 maret 2019 revised : 21 oktober 2019 accepted : 19 maret 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.93-104 mailto:husaini@unib.ac.id mailto:meilytrinesia98@gmail.com determinan pengungkapan tanggung jawab sosial perusahaan di indonesia husaini dan meily trinesia 94 pendahuluan keberhasilan perusahaan tidak hanya dipengaruhi oleh faktor internal saja, melainkan juga dipengaruhi oleh faktor eksternal, seperti masyarakat dan lingkungan sekitar. hal ini dimaksudkan bahwa perusahaan bukan hanya fokus pada perbaikan dan peningkatan kondisi internal perusahaan saja melainkan perusahaan juga dituntut untuk fokus dalam mengembangkan hubungan sosial pada kondisi eksternal berupa tanggung jawab sosial perusahaan kepada stakeholder. oleh karena itu, sebagai wujud dari tanggung jawab sosial atau yang dikenal dengan corporate social responsibility (csr). csr merupakan salah satu dari beberapa tanggung jawab perusahaan kepada stakeholder. csr juga merupakan gagasan tanggungjawab perusahaan tidak hanya pada ukuran kinerja keuangan saja, tetapi berorientasi pada berbagai macam aspek. aspek tersebut meliputi aspek keuangan (profit), aspek sosial (people), dan aspek lingkungan (planet) atau disebut dengan triple bottom line (dewi dan priyadi, 2013). undang-undang nomor 40 tahun 2007 tentang perseroan terbatas (uupt) dalam pasal 74 ayat 1 yang menyatakan bahwa pt yang menjalankan usaha di bidang dan atau bersangkutan dengan sumber daya alam wajib menjalankan tanggung jawab sosial dan lingkungan, selanjutnya undang-undang nomor 25 tahun 2007 tentang penanaman modal (uupm) dalam pasal 15 (b) yang menyatakan bahwa setiap penanam modal berkewajiban melaksanakan tanggung jawab sosial perusahaan. praktik csr di indonesia telah diubah dari yang semula bersifat sukarela (voluntary) menjadi suatu praktik tanggung jawab yang wajib (mandatory) dilaksanakan oleh perusahaan (purwanto, 2011). peraturan yang ditetapkan oleh pemerintah tersebut, menunjukkan bahwa pemerintah sebagai salah satu pihak yang berkepentingan terhadap perusahaan menuntut perusahaan untuk terlibat dalam pengelolaan masyarakat dan lingkungan. perusahaan memiliki kewajiban untuk melakukan suatu pertanggungjawaban sosial kepada pihak-pihak yang berkepentingan terhadap perusahaan atau yang disebut dengan stakeholder. menurut purwanto (2011) teori stakeholder menyatakan bahwa keberadaan perusahaan dalam jangka panjang memerlukan dukungan stakeholders. selanjutnya pertanggungjawaban sosial juga didukung oleh teori legitimasi, bahwa perusahaan secara terus menerus mencoba untuk meyakinkan bahwa kegiatan atau aktivitas yang dilakukan sesuai dengan batasan dan norma-norma masyarakat (rustiarini, 2009). beberapa penelitian menyimpulkan bahwa csr memiliki hubungan dengan karakteristik perusahaan, seperti penelitian welbeck et al., (2017), ilene (2016), purwanto (2011), dan rizky dan yuyetta (2015). menurut lang dan lundohm (1993) terdapat tiga variabel karakteristik perusahaan, yaitu variabel struktural (structural variables), variabel kinerja (performance variables), dan variabel penawaran (offer variables). variabel struktural merupakan variabel karakteristik perusahaan yang sudah dikenal luas dan cenderung relatif stabil untuk waktu yang lama, seperti ukuran perusahaan, umur perusahaan, rasio utang, konsentrasi kepemilikan atau ownership dispersion. berikutnya variabel kinerja berkaitan dengan periode waktu tertentu dan dapat berubah dari waktu ke waktu dan mewakili suatu informasi yang menarik untuk diungkapkan dan sekaligus menjadi pertimbangan pengguna laporan keuangan, contohnya profit margin. selanjutnya variabel penawaran, variabel ini berkaitan dengan pasar merupakan variabel yang bersifat kualitatif baik dalam karakter ataupun kategori. variabel ini relatif stabil untuk beberapa waktu dan sebagiannya dapat dikontrol, seperti tipe industri dan ukuran perusahaan audit (yadiati dan mubarok, 2016). berdasarkan uraian di atas, masalah dalam penelitian ini adalah apakah ukuran perusahaan, umur perusahaan, kepemilikan pemerintah, kepemilikan asing, leverage, profitabilitas, tipe industri dan tipe auditor berpengaruh positif terhadap pengungkapan csr. tujuan penelitian ini adalah untuk membuktikan bahwa ukuran perusahaan, umur perusahaan, kepemilikan pemerintah, kepemilikan asing, leverage, profitabilitas, tipe industri dan tipe auditor berpengaruh positif terhadap pengungkapan csr. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 93-104 95 kerangka teoritis dan hipotesis ghozali dan chariri (2007) mengungkapkan bahwa teori legitimasi sebagai suatu kondisi atau status yang ada ketika suatu sistem nilai perusahaan sejalan dengan sistem nilai dari sistem sosial yang lebih besar dimana perusahaan merupakan bagiannya. dalam teori legitimasi suatu perusahaan akan berusaha secara terus-menerus untuk meyakinkan bahwa mereka melakukan kegiatan sesuai dengan batasan norma yang ada dalam masyarakat maupun aturan yang berlaku. menurut o’donovan (2002) legitimasi organisasi dapat dilihat sebagai sesuatu yang diberikan masyarakat kepada perusahaan dan sesuatu yang diinginkan atau dicari perusahaan dari masyarakat. sementara deegan, et al (2002) menyatakan legitimasi dapat diperoleh manakala terdapat kesesuaian antara keberadaan perusahaan tidak mengganggu atau sesuai (congruent) dengan eksistensi sistem nilai yang ada dalam masyarakat dan lingkungan. dengan demikian, legitimasi memiliki manfaat untuk mendukung keberlangsungan hidup perusahaan (going concern). selanjutnya ghozali dan chariri (2007) menjelaskan bahwa pada teori stakeholder perusahaan bukanlah entitas yang hanya beroperasi untuk kepentingannya sendiri, namun harus memberikan manfaat bagi stakeholder-nya. teori stakeholder memberikan isyarat bahwa perusahaan harus memberi perhatian kepada stakeholder, karena stakeholder dapat memberikan pengaruh dan dipengaruhi oleh perusahaan berkaitan dengan aktivitas dan kebijakan yang dilaksanakan (dwipayadnya et al., 2015). stakeholder dikatakan dapat mempengaruhi perusahaan karena stakeholder berkaitan dengan jalannya aktivitas perusahaan, perusahaan tentu akan berhubungan dengan para stakeholder yang jumlahnya banyak sesuai dengan luas lingkup operasi perusahaan, dan komunikasi yang baik dengan stakeholder, diharapkan kegiatan usaha perusahaan akan berjalan sesuai dengan harapan. ukuran perusahaan dan pengungkapan corporate social responsibility perusahaan yang besar biasanya memiliki aktivitas yang lebih banyak dan kompleks, mempunyai dampak yang lebih besar terhadap masyarakat, memiliki stakeholder yang lebih banyak, serta mendapat perhatian lebih dari kalangan publik, sehingga perusahaan besar termotivasi melakukan pengungkapan csr yang lebih luas. dalam hal ini manajemen selalu mengawasi dan mengevaluasi pelaksaaan dan pengungkapan csr agar dalam jangka panjang terhindar dari biaya yang besar akibat tuntutan dari masyarakat. hasil penelitian welbeck et al., (2017) menyimpulkan bahwa terdapat pengaruh positif signifikan antara ukuran perusahaan dan pengungkapan lingkungan. hasil penelitian yang serupa juga ditunjukkan oleh kusumawardani dan sudana (2017); ilene (2016); dan purwanto (2011) yang menyimpulkan bahwa ukuran perusahaan berhubungan positif dengan csr. oleh karena itu hipotesis pertama dikembangkan sebagai berikut. h1: ukuran perusahaan berpengaruh positif terhadap pengungkapan csr. umur perusahaan dan pengungkapan corporate social responsibility umur perusahaan yang semakin bertambah berhubungan erat dengan perkembangan perusahaan dan perubahan perilaku, dimana perubahan ini akan bergerak ke arah kemajuan secara bertahap sesuai dengani umur perusahaan tersebut. umur perusahaan juga berkaitan dengan pengalaman, pengetahuan dan informasi yang dibutuhkan stakeholder-nya. menurut teori legitimasi, perusahaan dianjurkan untuk meyakinkan bahwa aktivitas dan kinerjanya dapat diterima oleh masyarakat, sehingga semakin lama perusahaan dapat bertahan maka semakin banyak informasi sosial yang harus diungkapkan perusahaan tersebut sebagai wujud tanggung jawabnya agar tetap diterima oleh masyarakat. pengungkapan infromasi ini akan memperoleh umpan balik berupa legitimasi dari masyarakat. hasil penelitian welbeck et al., (2017), pradana determinan pengungkapan tanggung jawab sosial perusahaan di indonesia husaini dan meily trinesia 96 dan suzan (2016), dan munsaidah et al. (2016) menyimpulkan umur perusahaan berpengaruh pada pengungkapan lingkungan, sehingga rumusan hipotesis kedua adalah. h2: umur perusahaan berpengaruh positif terhadap pengungkapan csr. kepemilikan pemerintah dan pengungkapan corporate social responsibility pemerintah merupakan salah satu pemangku kepentingan perusahaan. dalam struktur kepemilikan perusahaan, pemerintah memiliki proporsi tersendiri, sebagai contoh pada perusahaan bumn. pengelolaan bumn akan mencerminkan keberhasilan yang telah dicaapai oleh pemerintah. adanya tekanan dan sorotan masyarakat sudah seharusnya membuat perusahaan pemerintah lebih transparan dalam menyajikan informasi. sebagaimana diatur dalam uu pt no. 40 tahun 2007 menyatakan bahwa pengungkapan yang lebih besar merupakan wujud dari akuntabilitas atas pengelolaan perusaahaan. sehingga, dalam pertanggungjawaban atas lingkungan adalah hal yang semestinya dijunjung tinggi dari pemerintah untuk kehidupan masyarakat di indonesia. pemerintah yang merupakan pihak yang wajib mensejahterakan kehidupan masyarakat harus meningkatkan nilai kepedulian sosial dan lingkungan melalui pengungkapan tanggung jawab sosial. berdasarkan penelitian rizky dan yuyetta (2015) dan siagian (2011) membuktikan kepemilikan pemerintah memberikan pengaruh yang signifikan terhadap luasnya pengungkapan csr dalam laporan tahunan. sehingga rumusan hipotesis ketiga adalah. h3: kepemilikan pemerintah berpengaruh positif terhadap pengungkapan csr. kepemilikan asing dan pengungkapan corporate social responsibility kepemilikan asing merupakan proporsi saham biasa perusahaan yang dimiliki oleh perorangan, badan hukum, pemerintah serta bagian-bagiannya yang berstatus luar negeri (ilene, 2016). menurut puspitasari (2009), perusahaan yang memiliki kepemilikan saham asing cenderung memberikan pengungkapan yang lebih luas dibandingkan yang tidak. selama ini kepemilikan asing merupakan pihak yang dianggap concern terhadap pengungkapan tanggung jawab sosial perusahaan. seperti diketahui, negara-negara eropa sangat memperhatikan isu sosial misalnya hak asasi manusia, pendidikan, tenaga kerja, dan lingkungan seperti efek rumah kaca, pembalakan liar, serta pencemaran air. hal ini menjadikan perusahaan multinasional mulai mengubah perilaku mereka dalam beroperasi demi menjaga legitimasi dan reputasi perusahaan. hasil penelitian dewi dan suaryana (2015), puspitasari (2009), dan novita dan djakman (2008) membuktikan bahwa kepemilikan asing berpengaruh positif terhadap pengungkapan corporate social responsibility (csr). berdasarkan uraian di atas maka hipotesis keempat penelitian ini sebagai berikut. h4: kepemilikan asing berpengaruh positif terhadap pengungkapan csr. leverage dan pengungkapan corporate social responsibility teori stakeholder memprediksi bahwa perusahaan dengan rasio leverage yang lebih tinggi akan mengungkapkan lebih banyak informasi. hal ini dilakukan untuk menghilangkan keraguan pemegang saham terhadap dipenuhinya hak-hak mereka sebagai kreditur. kreditur memerlukan pengungkapan tanggung jawab sosial perusahaan sebagai informasi untuk mengevaluasi risiko secara benar (marie et al., 2006). oleh karena itu perusahaan dengan rasio leverage yang tinggi cenderung untuk melakukan pengungkapan csr yang lebih luas daripada perusahaan dengan rasio leverage yang rendah. tambahan informasi diperlukan untuk menghilangkan keraguan pemegang obligasi terhadap dipenuhinya hak-hak mereka sebagai kreditur. hasil penelitian sebelumnya yang dilakukan oleh oktariani (2014), dan yanti (2016) menyimpulkan bahwa faktor leverage memiliki pengaruh positif pada pengungkapan csr, dimana intensitas pengungkapan csr akan meningkat seiring dengan meningkatnya leverage. hipotesis kelima dikembangan sebagai berikut. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 93-104 97 h5: leverage berpengaruh positif terhadap pengungkapan csr. profitabilitas dan pengungkapan corporate social responsibility profitabilitas merupakan kemampuan suatu perusahaan untuk menghasilkan keuntungan, baik yang berasal dari kegiatan operasional maupun yang berasal dari kegiatan non-operasional. profitabilitas merupakan faktor yang membuat manajemen menjadi bebas dan fleksibel untuk mengungkapkan csr kepada pemegang saham, sehingga semakin tinggi tingkat profitabilitas perusahaan maka akan semakin besar pula pengungkapan pertanggungjawaban sosialnya. penelitian yang dilakukan oleh kusumawardani dan sudana (2017), dan susilantri dan indriani (2011) menyimpulkan bahwa terdapat hubungan positif profitabilitas dan pengungkapan tanggungjawab sosial perusahaan. berdasarkan uraian diatas, hipotesis keenam sebagai berikut ini. h6: profitabilitas berpengaruh positif terhadap pengungkapan csr. tipe industri dan pengungkapan corporate social responsibility robert (1992) menyatakan ada 2 tipe industri, yaitu industri high profile dan industri lowprofile. robert (1992) mendefinisikan high profile companies sebagai perusahaan yang memiliki consumer visibility, tingkat risiko politik dan tingkat kompetisi yang tinggi. sedangkan low profile memiliki karakteristik kurang sensitif terhadap terjadinya kerusakan lingkungan. industri yang high profile diyakini melakukan pengungkapan sosial yang lebih banyak daripada industri yang low profile. perusahaan yang berorintasi pada konsumen diperkirakan akan memberikan informasi mengenai pertanggungjawaban sosial karena hal ini akan meningkatkan image perusahaan dan mempengaruhi penjualan. welbeck et al., (2017); ilene (2016); dan purwanto (2011) menyatakan terdapat pengaruh positif tipe industri dan pengungkapan lingkungan. oleh karena itu hipotesis ketujuh dikembangkan sebagai berikut. h7 :tipe industri berpengaruh positif terhadap pengungkapan csr. tipe auditor dan pengungkapan corporate social responsibility auditor memainkan peran yang penting dalam meningkatkan strategi pelaporan perusahaan secara keseluruhan. perusahaan dengan kap big four seharusnya lebih berkualitas dibanding dengan kap non big four, karena jasa yang diberikan akan lebih independen dan transparan. dengan adanya audit yang transparan atas laporan keuangan dalam laporan tahunan, perusahaan akan terdorong untuk melakukan kegiatan csr dan mengungkapkannya dalam laporan tahunan perusahaan, sehingga opini kap bersifat positif bagi kelangsungan dan citra baik perusahaan. hasil penelitian hapsoro (2012) dan subroto (2002) membuktikan bahwa tipe auditor berpengaruh positif terhadap pengungkapan csr. oleh karena itu hipotesis kedelapan penelitia ini sebagai berikut. h8: tipe auditor berpengaruh positif terhadap pengungkapan csr. metode penelitian populasi dan sampel populasi penelitian ini adalah seluruh perusahaan non-keuangan yang listed di bursa efek indonesia tahun 2013-2017. sampel dalam penelitian ini dipilih dengan metode purposive sampling. berdasarkan kriteria yang telah ditetapkan, diperoleh jumlah sampel penelitian sebanyak 250 perusahaan atau sejumlah 1250 observasi. adapun sampel perusahaan yang digunakan dalam penelitian ini disajikan pada tabel berikut: tabel 1 populasi dan sampel determinan pengungkapan tanggung jawab sosial perusahaan di indonesia husaini dan meily trinesia 98 kriteria sampel jumlah persentase perusahaan non-keuangan yang terdaftar di bei tahun 2017 466 100% tidak tersedia laporan keuangan (auditan) dan laporan tahunan tahun 2013 – 2017 (152) (32%) menggunakan mata uang selain rupiah (us dollar) (64) (14%) jumlah yang memenuhi kriteria sampel penelitian 250 54% jumlah observasi (250 x 5 tahun) 1250 variabel dan pengukuran variabel dependen penelitian ini adalah pengungkapan csr, sedangkan variabel independen meliputi ukuran perusahaan, umur perusahaan, kepemilikan pemerintah, kepemilikan asing, leverage, profitabilitas, tipe industri, dan tipe auditor. tabel 2 berikut ini menyajikan definisi dan pengukuran variabel penelitian. tabel 2 definisi operasional variabel no variabel penelitian definisi operasional pengukuran 1 pengukapan corporate social responsibility (csr) tingkat pengungkapan csr perusahaan menggunakan indeks global reporting initiative (gri) pada bagian indikator lingkungan. jumlah yang diungkapkan dibandingkan dengan jumlah yang seharusnya diungkapkan. 2 ukuran perusahaan (size) total aset yang dimiliki perusahaan logaritma natural total aset. 3 umur perusahaan (age) umur perusahaan merupakan lama perusahaan berada dalam dunia bisnis. jumlah tahun mulai dari ipo sampai periode penelitian 4 kepemilikan pemerintah (gov) kepemilikan pemerintah adalah jumlah kepemilikan saham oleh pihak pemerintah (government) dari total saham beredar perusahaan. jumlah saham pemerintah dibandingkan dengan total saham beredar. 5 kepemilikan asing (foreign) kepemilikan asing merupakan proporsi saham yang dimiliki oleh investor asing terhadap total saham beredar perusahaan. jumlah saham yang dimiliki investor asing dibandingkan dengan total saham beredar. 6 profitabilitas (roa) profitabilitas merupakan ukuran keberhasilan manajemen yang ditunjukkan oleh laba yang dihasilkan perusahaan. perbandingan laba bersih setelah pajak dengan total aset. 7 leverage (lev) leverage merupakan tingkat hutang perusahaan yang dijamin oleh aset perusahaan. perbandingan total utang dan total aset. 8 jenis industri (dindustry) jenis industri merupakan kategori industri high profile dan low profile. skor 1 untuk perusahaan dalam industri high profile, dan 0 untuk lainnya. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 93-104 99 no variabel penelitian definisi operasional pengukuran 9 tipe auditor (dauditor) tipe auditor merupakan kategori kap yang berafiliasi dengan big four dan non bigfour. kap yang berafiliasi dengan big four diberi skor 1 dan 0 untuk lainnya. selanjutnya teknik analisis data menggunakan analisis regresi berganda. adapun model analisis regresi yang digunakan adalah sebagai berikut. csrit = α + β1 sizeit + β2 ageit + β3 govit + β4 foreignit + β5 levit + β6 roait + β7 dindustryit + β8 dauditorit + εit ................................................................. (1) keterangan : csr = corporate social responsibility perusahaan i pada waktu t α = konstanta β1 – β8 = koefisien variabel penjelas sizeit = ukuran perusahaan perusahaan i waktu t ageit = umur perusahaan (firm age) perusahaan i waktu t govit = kepemilikan pemerintah perusahaan i waktu t foreignit = kepemilikan asing perusahaan i waktu t roait = profitabilitas perusahaan i waktu t levit = leverage perusahaan i waktu t dindustryit = variabel dummy perusahaan i waktu t pada tipe industri. bernilai 1 jika high-profile dan 0 lainnya dauditorit = variabel dummy perusahaan i waktu t pada tipe auditor. bernilai 1 jika kap big four dan 0 lainnya ε = error term, yaitu tingkat kesalahan perusahaan i pada waktu t hasil dan pembahasan statistik deskriptif pengungkapan csr dalam penelitian ini menggunakan indeks gri-g4, dengan jumlah pengungkapan sebanyak 91 item pengungkapan. adapun kategori berdasarkan gri-g4 yaitu ekonomi yaitu sebanyak 9 item, lingkungan sebanyak 34 item, ketenagakerjaan sebanyak 16 item, ham sebanyak 12 item, masyarakat sebanyak 11 item, dan tanggung jawab produk sebanyak 9 item. tabel 3 menunjukkan nilai maksimum dari csr yaitu sebesar 0,615 yang menjelaskan bahwa ada perusahaan yang dijadikan sampel melakukan pengungkapan csr paling tinggi yaitu sebesar 61,54% dari seluruh pengungkapan di indeks gri-g4, sedangkan rata-rata sebesar 15% menunjukkan pengungkapan csr di indonesia masih sangat rendah. tabel 3 statistik deskriptif variabel n minimum maximum mean std. deviation csr 1250 0.033 0.615 0.150 0.100 size 1250 9.706 14.471 12.328 0.758 age 1250 0 36 15.63 8.317 gov 1250 0.00 90.020 2.630 12.727 foreign 1250 0.00 99.770 23.845 29.723 lev 1250 0.001 11.844 0.546 0.778 roa 1250 -11.1745 13.369 0.037 0.593 variabel kategori pengukuran dummy frekuensi persentase big4 big 4 1 409 32.70% non big 4 0 841 67.30% industry high profile 1 875 70.00% determinan pengungkapan tanggung jawab sosial perusahaan di indonesia husaini dan meily trinesia 100 low profile 0 375 30.00% selanjutnya yaitu nilai rata-rata variabel size sebesar 12,328 artinya secara rata-rata mayoritas perusahaan di indonesia yang masuk pada sampel penelitian relatif besar. umur perusahaan (age) memiliki rata-rata sebesar 15,632, hal ini menunjukkan bahwa dari sampel yang digunakan rata-rata telah listed di bei selama 15 tahun 6 bulan. selanjutnya kepemilikan pemerintah (gov) memiliki nilai rata-rata sebesar 2,630, bahwa kepemilikan pemerintah sangat kecil. kepemilikan asing (foreign) memiliki nilai rata-rata sebesar 23,845, mengindikasikan bahwa perusahaan sampel memiliki kepemilikan asing lebih dari 20%. sementara rata-rata tingkat hutang (lev) perusahaan cukup pesar yaitu sebesar 55%. sedangkan profitabilitas (roa) menunjukkan nilai rata-rata hanya sebesar 4%. tipe auditor rata-rata sebesar 0,33. hal ini mengindikasikan bahwa rata-rata perusahaan lebih memilih ukuran kap big four. berikutnya tipe industri memiliki rata-rata sebesar 0,70, mengindikasikan bahwa rata-rata perusahaan dalam sampel berada dalam kategori high profile. berikutnya tabel 4 menyajikan hasil pengujian hipotesis penelitian. sebelum dilakukan pengujian hipotesis, terlebih dahulu dilakukan pengujian asumsi klasik, terdiri dari uji normalitas, uji autokorelasi, uji multikolinieritas, dan uji heterokedastisitas. hasil pengujian asumsi klasik menunjukkan bahwa data penelitian bebas dari masalah-masalah asumsi klasik. selanjutnya hasil pengujian model menunjukkan nilai f sebesar 35,103 dengan nilai p-value sebesar 0,000 nilai p-value 0,000 < alpha 0,05, berarti bahwa model fit. berikutnya nilai adjusted r square sebesar 0,183, yang menunjukkan bahwa sebesar 18,3% pengungkapan csr dijelaskan oleh ukuran perusahaan, umur perusahaan, kepemilikan pemerintah, kepemilikan asing, leverage, profitabilitas, tipe industri, dan tipe auditor. tabel 4 hasil pengujian hipotesis model koefisien t sig. tolerance vif (constant) -0,289 -7,518 0,000 size 0,035 11,381 0,000 0.735 1.361 age -0,000038 -0,146 0,884 0.871 1.149 gov 0,137 8,074 0,000 0.924 1.082 foreign 0,000009 0,123 0,902 0.844 1.184 lev 0,000 0,118 0,906 0.794 1.260 roa -0,001 -0,207 0,836 0.816 1.226 big4 -0,004 -0,795 0,427 0.757 1.321 industry -0,005 -1,062 0,288 0.928 1.078 r2 0,189 adjusted r2 0,183 f 35,103 sig. 0,000 pengujian hipotesis pertama pada tabel 4 menunjukkan bahwa ukuran perusahaan berpengaruh terhadap pengungkapan csr, yang berarti bahwa semakin besar ukuran suatu perusahaan maka semakin luas pengungkapan csr yang dilakukan perusahaan. perusahaan yang besar biasanya memiliki aktivitas yang lebih banyak dan kompleks, mempunyai dampak yang lebih besar terhadap masyarakat, memiliki stakeholder yang lebih banyak, serta mendapat perhatian lebih dari kalangan publik, maka dari itu perusahaan besar mendapat tekanan yang lebih untuk mengungkapkan pertanggungjawaban sosialnya. hasil ini sejalan dengan teori stakeholder bahwa perusahaan bukanlah entitas yang hanya beroperasi untuk kepentingannya sendiri, namun harus memberikan manfaat bagi stakeholder-nya. hasil penelitian ini konsisten jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 93-104 101 dengan penelitian kusumawardani dan sudana (2017), ilene (2016); dan purwanto (2011) yang menemukan bukti bahwa ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan csr. hasil pengujian hipotesis kedua bahwa umur perusahaan tidak berpengaruh terhadap pengungkapan csr. hasil ini menunjukkan bahwa pengungkapan csr tidak ditentukan oleh umur perusahaan. dalam teori legitimasi menjelaskan bahwa perusahaan harus mengungkapkan aktivitas tanggung jawab sosialnya sebagai bentuk pertanggungjawabannya terhadap masyarakat dan perusahaan harus meyakinkan masyarakat bahwa aktivitas dan kinerjanya dapat diterima oleh masyarakat. sehingga untuk melakukan tanggung jawab sosial merupakan kewajiban semua perusahaan atau pelaku bisnis, baik perusahaan yang lama maupun perusahaan yang masih berumur muda sebagai wujud tanggung jawabnya agar tetap dapat diterima di masyarakat. hasil penelitian ini tidak sejalan dengan hasil penelitian yang dilakukan oleh welbeck et al., (2017), pradana dan suzan (2016), dan munsaidah et al. (2016) yang menunjukkan bahwa umur perusahaan berpengaruh terhadap csr. hasil penelitian selanjutnya menunjukkan bahwa kepemilikan pemerintah berpengaruh positif terhadap pengungkapan csr, yang berarti bahwa perusahaan yang memiliki kepemilikan pemerintah, lebih memperhatikan pengungkapan csr. berdasarkan keputusan menteri negara badan usaha miliki negara (bumn) nomor p04/mbu/2007 tentang program kemitraan badan usaha miliki negara dengan usaha kecil dan program bina lingkungan (pkbl) yang menyatakan adanya peran dari bumn untuk melaksanakan pkbl, praktik csr di indonesia telah diubah dari yang semula bersifat sukarela (voluntary) menjadi suatu praktik tanggung jawab yang wajib (mandatory) dilaksanakan oleh perusahaan. oleh karena itu perusahaan memiliki kewajiban untuk melakukan suatu pertanggungjawaban sosial kepada pihak-pihak yang berkepentingan. hasil penelitian ini sejalan dengan hasil penelitian yang dilakukan oleh rizky dan yuyetta (2015), dan siagian (2011) yang menunjukkan bahwa kepemilikan pemerintah memiliki pengaruh terhadap pengungkapan csr. sebaliknya kepemilikan asing tidak berpengaruh terhadap pengungkapan csr, yang berarti bahwa ada atau tidaknya penanaman modal oleh pihak asing dalam perusahaan, tidak berpengaruh pada intensitas pengungkapan csr. pengungkapan csr yang baik dapat memberikan pelaporan yang jelas terkait aktivitas yang dilakukan perusahaan. kepemilikan asing memiliki tingkat concern yang berbeda-beda terhadap isu sosial. kepemilikan asing negara eropa dan amerika lebih memperhatikan isu-isu sosial tersebut dibandingkan dengan kepemilikan asing lainya. kepemilikan asing pada populasi ini banyak berasal dari asia sehingga kepemilikan asing pada perusahaan di indonesia secara umum belum mempedulikan masalah lingkungan dan sosial sebagai isu penting yang harus secara luas diungkapkan dalam laporan tahunan (putri, 2013). hasil penelitian tidak sejalan dengan hasil penelitian yang dilakukan oleh dewi dan suaryana (2015), puspitasari (2009), dan novita dan djakman (2008) yang menunjukkan bahwa kepemilikan asing berpengaruh terhadap csr. berikutnya pengujian pengaruh leverage terhadap pengungkapan csr, membuktikan bahwa leverage tidak berpengaruh terhadap pengungkapan csr. posisi hutang yang lebih besar pada perusahaan sampel tidak secara langsung berkaitan dengan pengungkapan csr yang dilakukan oleh perusahaan. hasil penelitian tidak konsisten dengan penelitian yang dilakukan oleh oktariani (2014), dan yanti (2016) yang menemukan bahwa variabel leverage berpengaruh terhadap pengungkapan csr. demikian juga dengan variabel profitabilitas tidak berpengaruh terhadap pengungkapan csr. hasil penelitian tidak sejalan dengan penelitian yang dilakukan kusumawardani dan sudana (2017), dan susilantri dan indriani (2011). hasil yang serupa juga ditunjukkan oleh variabel tipe auditor juga tidak berpengaruh terhadap pengungkapan csr, mengindikasikan bahwa tipe auditor bukan penentu pengungkapan csr yang dilakukan oleh perusahaan. hasil penelitian tidak sejalan dengan penelitian hapsoro (2012) dan subroto (2002) yang menyatakan bahwa tipe auditor berpengaruh pengungkapan determinan pengungkapan tanggung jawab sosial perusahaan di indonesia husaini dan meily trinesia 102 csr. variabel tipe industri juga menunjukkan tidak berpengaruh terhadap pengungkapan csr, dimana secara keseluruhan, tidak ada perbedaan dalam pengungkapan tanggung jawab sosial antara jenis industri high profile dan low profile. penutup berdasarkan hasil penelitian, kesimpulan penelitian ini adalah ukuran perusahaan berpengaruh terhadap pengungapan csr, hal ini menunjukkan semakin besar ukuran perusahaan maka semakin luas pengungkapan csr. hasil ini sejalan dengan teori stakeholder, bahwa perusahaan yang besar biasanya memiliki aktivitas yang lebih banyak dan kompleks, mempunyai dampak yang lebih besar terhadap masyarakat, memiliki stakeholder yang lebih banyak, serta mendapat perhatian lebih dari kalangan publik, sehingga akan lebih banyak mengungkapkan csr. penelitian ini juga membuktikan kepemilikan pemerintah berpengaruh terhadap pengungkapan csr, yang berarti semakin tinggi struktur kepemilikan pemerintah dalam perusahaan semakin besar perhatian pada pengungkapan csr. namun demikian penelitian ini menemukan bahwa umur perusahaan, kepemilikan asing, leverage, profitabilitas, tipe auditor dan tipe industri tidak berpengaruh terhadap pengungkapan csr. penelitian ini memiliki keterbatasan, bahwa penelitian ini hanya menguji pengaruh karakteristik perusahaan saja tidak memasukkan variabel lain seperti manajemen laba, tata kelola perusahaan, dan variabel lainnya. penelitian berikutnya sebaiknya menambahkan variabel lain yang terkait sehingga diperoleh kesimpulan yang lebih akurat dalam menentukan pengungkapan csr di indonesia. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 93-104 103 daftar pustaka deegan, c., rankin, m., dan tobin, j. 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(2016). pengaruh profitabilitas, leverage dan ukuran perusahaan pada pengungkapan corporate social responsibility. e-jurnal akuntansi universitas udayana, 17(3), 1752–1779. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 77 87 77 pengaruh sikap terhadap perilaku, norma subjektif, dan kontrol perilaku persepsian terhadap niat mahasiswa akuntansi untuk mengambil sertifikasi chartered accountant the effect of behavior, norma subjective, and perceptive behavior control on the accounting students to take chartered accountant certification duwi mihartinah 1), isma corynata2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu duwimihar@gmail.com 1 ), ismacoryanata@yahoo.com2) abstract this study aims to determine the factors that affect the intention of students to get chartered accountant (ca) certification. using the theory of planned behavior (tpb), the intention of accounting students to take the ca certification related to three variables are attitudes toward behavior, subjective norms, and behavioral control percepsian. sample in this research is student of accountancy force of 2014 which is in 5 state university (ptn) of south sumatera (sumbagsel). data collection methods in this study used survey methods by distributing questionnaires online through social media. data analysis techniques using the help of spss 23 program. the result of the research shows that attitude factor toward behavior has no effect on accountant's intention to take ca certification, perception behavior control factor negatively affect accounting student's intention to take ca certification. and subjective norms factor positively affect the intention of accounting students to take the ca certification. key words: tpb, intention, accountant, subjective norm, control abstrak penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi niat mahasiswa untuk mengambil sertifikasi chartered accountant (ca). menggunakan theory of planned behavior (tpb), niat mahasiswa akuntansi untuk mengambil sertifikasi ca dipengaruhi tiga variabel yaitu sikap terhadap perilaku, norma subjektif, dan kontrol perilaku persepsian. sampel dalam penelitian ini adalah mahasiswa akuntansi angkatan 2014 yang terdapat di 5 perguruan tinggi negeri (ptn) se-sumatera bagian selatan (sumbagsel). metode pengumpulan data dalam penelitian ini menggunakan metode survei dengan mendistribusikan kuisioner secara online melalu media sosial. teknik analisis data menggunakan bantuan program spss 23. hasil penelitian menunjukkan faktor sikap terhadap perilaku tidak berpengaruh terhadap niat mahasiswa akuntansi untuk mengambil sertifikasi ca, faktor kontrol perilaku persepsian berpengaruh negatif terhadap niat mahasiswa akuntansi untuk mengambil sertifikasi ca. dan faktor norma subjektif berpengaruhi positif terhadap niat mahasiswa akuntansi untuk mengambil sertifikasi ca. kata kunci: tpb, niat, akuntan, norma subjektif, kontrol pendahuluan berdasarkan peraturan menteri keuangan republik indonesia nomor 25/pmk.01/2014 tentang akuntan beregister negara, mendefinisikan chartered accountant sebagai akuntan profesional yang memiliki register akuntan sesuai dengan peraturan perundang-undangan yang berlaku, memiliki pengalaman dan/atau menjalankan praktik keprofesian di bidang akuntansi, menaati dan melaksanakan standar profesi serta menjaga kompetensi melalui pendidikan pengaruh sikap terhadap perilaku,... duwi mihartinah dan isma corynata 78 profesional berkelanjutan. dalam era mea (masyarakat ekonomi asean) pengakuan pemerintah sudah tidak diakui lagi di internasional, karena pada era mea intervensi pemerintah tidak di anjurkan lagi. sehingga hanya organisasi profesi yang mengeluarkan sertifikat ca. maka akuntan yang memiliki sertifikat ca akan sangat terbantu dalam proses jenjang karir di masa depan. menurut ajzen dan fishbein (1975), penentu sebuah perilaku ialah niat, niat merupakan komponen dalam diri individu yang mengacu pada keinginan untuk melakukan tingkah laku tertentu. tingkah laku disini merupakan sebuah perilaku yang akan dilakukan seseorang berupa tindakan langsung atau perilaku aktual (actual behavior). theory of planned behavior (tpb) merupakan sebuah teori yang dapat menilai perilaku seseorang berdasarkan faktor dari tpb. ketika individu memutuskan untuk mengambil sertifikasi ca hal ini merupakan sebuah perilaku, sebagaimana didalam tpb perilaku dipengaruhi oleh niat, sedangkan niat dipengaruhi oleh beberapa faktor yaitu sikap terhadap perilaku, norma subjektif, dan kontrol perilaku persepsian. perbedaan penelitian ini dengan penelitian sebelumnya terletak pada objek penelitian dimana diharapkan dengan mengambil objek penelitian yang berbeda akan menghasilkan hasil yang berbeda. lingkup yang berbeda menghasilkan pemikiran yang berbeda, sehingga diharapkan penelitian ini akan mendapatkan hasil yang berbeda dengan penelitian sebelumnya. objek penelitian ini ialah mahasiswa akuntansi di perguruan tinggi negeri (ptn) sumatera bagian selatan (sumbagsel). dengan menggunakan theory of planned behavior (tpb). dengan variabel dependen niat untuk mengambil ca, dan variabel independen yang terdapat di tpb, yang terdiri dari sikap terhadap perilaku, norma subjektif, dan kontrol perilaku persepsian. berdasarkan latar belakang yang sudah dijelaskan peneliti tertarik mengadakan penelitian, dengan judul “pengaruh sikap perilaku, norma subjektif, dan kontrol perilaku persepsian terhadap niat mahasiswa akuntansi untuk mengambil sertifikasi chartered accountant (studi empiris pada mahasiswa akuntansi di perguruan tinggi negeri se-sumatera bagian selatan) kerangka teoritis dan hipotesis theory of planned behavior theory of planned behavior (tpb) dikembangkan oleh icek ajzen pada tahun 1988 yang merupakan pengembangan atas theory of reasoned action (tra). tra menjelaskan bahwa perilaku dilakukan karena individu memiliki niat atau keinginan untuk melakukannya. di dalam tra, belum diterapkan variabel kontrol perilaku persepsian (perceived behavioral control). tpb mengenal kemungkinan bahwa tidak semua perilaku dilakukan secara penuh di bawah kendali individu maupun kelompok, sehingga kontrol perilaku persepsian ditambahkan untuk mengatasi perilaku-perilaku semacam ini. apabila semua perilaku dapat dikendalikan secara penuh oleh individu maupun kelompok, maka tpb kembali menjadi tra (ajzen, 2012). intention (niat) intention (niat) menurut ajzen dan fishbein (1975), merupakan komponen dalam diri individu yang mengacu pada keinginan untuk melakukan tingkah laku tertentu. niat didefinisikan sebagai dimensi probabilitas subjektif individu dalam kaitan antara diri dan perilaku. menurut theory of planned behavior, seseorang dapat bertindak berdasarkan niatnya hanya jika ia memiliki kontrol terhadap perilakunya (ajzen, 2002). jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 77 87 79 ca (chartered accountant) ikatan akuntan indonesia (iai) telah menetapkan sebutan chartered accountant (ca) sebagai kualifikasi akuntan profesional sesuai panduan standar internasional. penetapan sebutan ca dilaksanakan dalam rangka melaksanakan tujuan pendirian pendidikan akuntan; dan mempertinggi mutu pekerjaan akuntan. kualifikasi ini juga ditetapkan untuk menjaga dan meningkatkan kepercayaan masyarakat kepada profesi akuntan; memberikan perlindungan terhadap pengguna jasa akuntan, serta mempersiapkan akuntan indonesia menghadapi tantangan profesi dalam perekonomian global. sebagai anggota international federation of accountant (ifac), iai telah meluncurkan ca untuk menaati statement membership obligations (smo) & guidlenes ifac. ifac telah menetapkan international education standards (ies) yang memuat kerangka dasar dan persyaratan minimal untuk memperoleh kualifikasi sebagai seorang akuntan profesional. sikap terhadap perilaku menurut teori perilaku terencana theory of planned behavior (tpb) sikap terhadap perilau dibentuk dari kumpulan keyakinan seseorang (beliefs) tentang suatu perilaku (ajzen, 1991). berdasarkan theory of planned behavior, seseorang yang percaya bahwa menampilkan perilaku tertentu akan mengarahkan pada hasil yang positif akan memiliki sikap favorable terhadap ditampilkannya perilaku, sedangkan orang yang percaya bahwa menampilkan tingkah laku tertentu akan mengarahkan pada hasil yang negatif, maka ia akan memiliki sikap unfavorable (ajzen, 1988). ajzen (2005) mengemukakan bahwa sikap terhadap perilaku ini ditentukan oleh keyakinan yang diperoleh mengenai konsekuensi dari suatu perilaku atau disebut juga behavioral beliefs. belief berkaitan dengan penilaianpenilaian subjektif seseorang terhadap dunia sekitarnya, pemahaman mengenai diri dan lingkungannya. norma subjektif norma subjektif adalah persepsi individu terhadap tekanan sosial yang dirasakan untuk melakukan atau tidak melakukan suatu perilaku (ajzen, 1991). norma subjektif ditentukan oleh adanya keyakinan normatif (normative belief) dan keinginan untuk mengikuti (motivation to comply) (ajzen, 2005). norma subjektif dipengaruhi oleh keyakinan dan motivasi yang mana orang lain tersebut ikut terlibat didalamnya. orang lain disini ialah orang tua, pasangan, teman dekat, rekan kerja atau lainnya. menurut jogiyanto (2007: 42) norma subjektif adalah pandangan seseorang terhadap kepercayaan-kepercayaan orang lain yang akan memengaruhi seseorang tersebut untuk melakukan atau tidak melakukan perilaku yang sedang dipertimbangkan. jika seseorang menjadi titik referensi untuk mengarahkan perilaku, maka disebut dengan referents atau pemberi acuan. pemberi acuan ini dapat berasal dari keluarga, teman, pasangan, dosen, praktisi dan sebagainya. kontrol perilaku persepsian kontrol perilaku yang dipersepsikan mengacu pada persepsi seseorang terhadap sulit tidaknya melaksanakan perilaku yang diinginkan, terkait dengan keyakinan akan tersedia atau tidaknya sumber dan kesempatan yang diperlukan untuk mewujudkan perilaku tertentu dengan mencerminkan pengalaman masa lalu serta antisipasi terhadap hambatan dan rintangan (ajzen, 1991). pengalaman masa lalu individu terhadap suatu perilaku bisa pengaruh sikap terhadap perilaku,... duwi mihartinah dan isma corynata 80 dipengaruhi oleh informasi yang dapat dari orang lain, ajzen menjelaskan bahwa perilaku seseorang tidak hanya dikendalikan oleh dirinya sendiri, tetapi juga membutuhkan kontrol. kontrol perilaku yang dipersepsikan memiliki dua aspek yaitu seberapa banyak seseorang memiliki kontrol atas perilaku dan bagaimana seseorang merasa percaya diri tentang kemampuan untuk melakukan atau tidak melakukan perilaku. pengembangan hipotesis sikap terhadap perilaku dan niat mengambil chartered accountant menurut ajzen (1988), sikap terhadap perilaku merupakan seseorang yang percaya bahwa menampilkan perilaku tertentu akan mengarahkan pada hasil yang positif dan memiliki sikap favorable terhadap ditampilkannya perilaku, sedangkan orang yang percaya bahwa menampilkan tingkah laku tertentu akan mengarahkan pada hasil yang negatif, maka ia akan memiliki sikap unfavorable (ajzen, 1988). sedangkan intention (niat) menurut ajzen dan fishbein (1975), merupakan komponen dalam diri individu yang mengacu pada keinginan untuk melakukan tingkah laku tertentu. niat didefinisikan sebagai dimensi probabilitas subjektif individu dalam kaitan antara diri dan perilaku. sikap terhadap perilaku merupakan persepsi dari individu yang berkeyakinan bahwa ketika ia melakukan suatu perilaku akan muncul sikap perasaan positif atau negatif yang akan mempengaruhinya untuk berperilaku. mahasiswa akan beranggapan bahwa mengambil sertifikasi ca merupakan suatu hal yang bermanfaaat karena akan mendapatkan nilai positif dari dalam diri, dari pandangan tersebutlah akan muncul sebuah perilaku yang menimbulkan niat untuk dapat mengambil sertifikasi ca. berdasarkan paparan tersebut, maka hipotesis pertama dalam penelitian ini adalah : h1: sikap terhadap perilaku berpengaruh positif terhadap niat mengambil chartered accountant. norma subjektif dan niat mengambil chartered accountant norma subjektif adalah persepsi individu terhadap tekanan sosial yang dirasakan untuk melakukan atau tidak melakukan suatu perilaku (ajzen, 1991). norma subjektif tidak hanya ditentukan oleh harapan orang-orang sekitar yang berpengaruh bagi individu, tetapi juga ditentukan oleh keinginan untuk mengikuti. sedangkan intention (niat) menurut ajzen dan fishbein (1975), merupakan komponen dalam diri individu yang mengacu pada keinginan untuk melakukan tingkah laku tertentu. niat didefinisikan sebagai dimensi probabilitas subjektif individu dalam kaitan antara diri dan perilaku. seorang individu akan beranggapan bahwa adanya sebuah dukungan dari orang terdekat yang dirasakan akan mempengaruhi niat untuk megambil sertifikasi ca, dari perasaan tersebutlah akan muncul sebuah perilaku positif yang akan mempengaruhi dirinya untuk mengambil sertifikasi ca. berdasarkan paparan tersebut, maka hipotesis pertama dalam penelitian ini adalah : h2: norma subjektif berpengaruh positif terhadap niat mengambil chartered accountant. kontrol perilaku persepsian dan niat mengambil chartered accountant jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 77 87 81 kontrol perilaku yang dipersepsikan mengacu pada persepsi seseorang terhadap sulit tidaknya melaksanakan perilaku yang diinginkan, terkait dengan keyakinan akan tersedia atau tidaknya sumber dan kesempatan yang diperlukan untuk mewujudkan perilaku tertentu dengan mencerminkan pengalaman masa lalu serta antisipasi terhadap hambatan dan rintangan (ajzen, 1991). intention (niat) menurut ajzen dan fishbein (1975), merupakan komponen dalam diri individu yang mengacu pada keinginan untuk melakukan tingkah laku tertentu. niat didefinisikan sebagai dimensi probabilitas subjektif individu dalam kaitan antara diri dan perilaku. seorang individu akan memiliki keyakinan atau rujukan mengenai kesetujuan atau ketidaksetujuan seseorang maupun kelompok yang penting bagi individu terhadap suatu perilaku, yang akan mempengaruhi niat yang menunjukkan perilaku untuk mengambil sertifikasi ca. ketika seseorang yakin bahwa ia dapat mengambil sertifikasi ca dengan relatif mudah dan sedikit kendala, maka akan memiliki dampak positif terhadap perilakunya. berdasarkan paparan tersebut, maka hipotesis pertama dalam penelitian ini adalah: h3: kontrol perilaku persepsian berpengaruh positif terhadap niat mengambil chartered accountant. metode penelitian metode pengambilan sampel menurut sugiyono, (2013) populasi adalah wilayah generalisasi yang terdiri atas obyek atau subyek yang mempunyai kualitas dan karakteristik tertentu yang ditetapkan oleh peneliti untuk dipelajari dan kemudian ditarik kesimpulannya. populasi dalam penelitian ini adalah mahasiswa akuntansi perguruan tinggi negeri (ptn) wilayah sumatera bagian selatan (sumbagsel) angkatan 2014. sedangkan sampel dalam penelitian ini adalah mahasiswa akuntansi di perguruan tinggi negeri (ptn) wilayah sumatera bagian selatan (sumbagsel) angkatan 2014, pemilihan sampel tersebut karena mahasiswa akuntansi angkatan 2014 merupakan angkatan yang sudah memasuki semester akhir yang akan segera menyelesaikan masa studinya, sehingga mempunyai sikap pada pemilihan karier setelah lulus kuliah, khususnya terkait niat untuk mengambil sertifikasi chartered accountant. pengukuran dan definis operasional variabel variabel independen sikap terhadap perilaku pada chartered accountant menurut teori perilaku terencana theory of planned behavior sikap terhadap suatu perilaku (attitude toward a behavior) dibentuk dari kumpulan keyakinan seseorang (beliefs) tentang suatu perilaku (ajzen, 1991). berdasarkan theory of planned behavior, seseorang yang percaya bahwa menampilkan perilaku tertentu akan mengarahkan pada hasil yang positif akan memiliki sikap favorable terhadap ditampilkannya perilaku, sedangkan orang yang percaya bahwa menampilkan tingkah laku tertentu akan mengarahkan pada hasil yang negatif, maka ia akan memiliki sikap unfavorable (ajzen, 1988). norma subjektif pada chartered accountant norma subjektif adalah persepsi individu terhadap tekanan sosial yang dirasakan untuk melakukan atau tidak melakukan suatu perilaku (ajzen, 1991). norma subjektif pengaruh sikap terhadap perilaku,... duwi mihartinah dan isma corynata 82 ditentukan oleh adanya keyakinan normatif (normative belief) dan keinginan untuk mengikuti (motivation to comply) (ajzen, 2005). norma subjektif dipengaruhi oleh keyakinan dan motivasi yang mana orang lain tersebut ikut terlibat didalamnya. orang lain disini ialah orang tua, sahabat, dosen, atau lainnya. kontrol perilaku persepsian pada chartered accountant variabel kontrol perilaku persepsian mengacu pada persepsi seseorang terhadap sulit tidaknya melaksanakan perilaku yang diinginkan, terkait dengan keyakinan akan tersedia atau tidaknya sumber dan kesempatan yang diperlukan untuk mewujudkan perilaku tertentu dengan mencerminkan pengalaman masa lalu serta antisipasi terhadap hambatan dan rintangan (ajzen, 1991). metode analisis data statistik deskriptif statistik deskriptif didefinisikan sebagai suatu metode dalam manganalisis data kuantitatif, sehingga diperoleh gambaran yang teratur mengenai suatu kegiatan. ukuran yang digunakan dalam statistik deskriptif antara lain, nilai rata-rata (mean), standar deviasi, maksimum, dan minimum (ghozali, 2013). uji kualitas data uji validitas digunakan untuk mengukur sah atau valid tidaknya suatu kuesioner. kuesioner dalam penelitian ini dikatakan valid jika pertanyaan pada kuesioner mampu untuk mengungkapkan sesuatu yang akan diukur oleh kuesioner tersebut (ghozali, 2013). analisis reliabilitas adalah analisis untuk menguji sejauh mana suatu instrumen pengukuran dapat diandalkan atau sejauh mana suatu hasil pengukuran relatif konsisten jika pengukuran diulang dua kali atau lebih. uji reliabilitas adalah alat untuk mengukur suatu kuisioner yang merupakan indikator dari variabel atau konstruk (ghozali, 2013). uji asumsi klasik uji normalitas digunakan untuk mengetahui apakah variabel pengganggu atau residual memiliki distribusi normal atau tidak. uji multikolineritas bertujuan untuk menguji apakah model regresi yang ditemukan adanya korelasi antar variabel bebas (independen). uji heteroskedastisitas bertujuan menguji apakah dalam model regresi terjadi ketidaksamaan varience dari reseiual satu pengamatan lain tetap, maka disebut homoskedastisitas dan jika berbeda disebut heteroskedastisitas. uji hipotesis pengujian hipotesis adalah suatu prosedur yang akan menghasilkan keputusan menerima atau menolak hipotesis. jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 77 87 83 uji koefisien determinasi (r2 ) koefisien determinasi (r2 ) pada intinya mengukur seberapa jauh kemampuan model dalam menerangkan varians variabel dependen. uji godness of fit model (f) uji kelayakan model pada dasarnya menunjukkan apakah model persamaan regresi yang digunakan sudah menunjukkan model yang layak (fit) untuk digunakan dalam pengujian hipotesis. uji signifikan parameter individual (uji statistik t) uji statistik t pada dasarnya akan menunujukkan seberapa jauh pengaruh satu variabel independen secara individual dalam menerangkan variasi dari variabel dependen. analisis regresi linear berganda pengolahan data pada penelitian ini menggunakan analisis regresi linier berganda (multiple linear regression). hasil dan pembahasan tingkat pengambilan kuesioner tabel daftar pengiriman dan pengembalian kuesioner keterangan jumlah (eks) presentase (%) kuesioner yang disebar 100 100 kuesioner yang tidak kembali 6 6 kuesioner yang kembali 94 94 kuesioner yang tidak lengkap (5) 5 kuesioner yang digunakan 89 89 sumber : hasil penyebaran kuesioner, 2018 hasil pengujian hipotesis tabel hasil uji hipotesis unstandardized standardized keterangan coefficients coefficients std. model b error beta t sig. 1 (constant) 8.482 1.056 8.030 .000 sikap hipotesis terhadap .042 .053 .078 .782 .436 ditolak perilaku (x1) pengaruh sikap terhadap perilaku,... duwi mihartinah dan isma corynata 84 norma hipotesis subjektif .081 .035 .232 2.333 .022 diterima (x2) kontrol hipotesis perilaku -.152 .049 -.311 -3.139 .002 ditolak persepsian (x3) r square 0,166 adjusted r square 0,136 f 5,635 sig. 0,001 pembahasan pengaruh sikap terhadap perilaku terhadap niat mengambil sertifikasi ca hipotesis pertama yang menyatakan sikap terhadap perilaku berpengaruh positif terhadap niat mengambil sertifikasi ca secara empiris ditolak. hasil penelitian ini menunjukkan bahwa mahasiswa akuntansi reguler di wilayah sumatera bagian selatan tidak memiliki keyakinan bahwa dengan mengambil sertifikasi ca dapat memberikan hal positif bagi mereka. data pada tabel 4.4 mengindikasikan pengaruhi yang tinggi sikap terhadap perilaku terhadap niat mengambil ca, namun dari hasil uji hipotesis sikap terhadap perilaku justru tidak memberikan pengaruh yang signifkan terhadap niat mahasiswa untuk mengambil ca. hal tersebut bisa dikarenakan ada beberapa responden yang menjawab dengan nilai rendah sikap terhadap perilaku terhadap niat mengambil sertifikasi ca yaitu rentang nilai 1 dan 2 terlihat pada tabel tabulasi jawaban responden. pengaruh norma subjektif terhadap niat mengambil sertifikasi ca hipotesis kedua yang menyatakan bahwa norma subjektif berpengaruh positif terhadap niat mengambil sertifikasi ca secara empiris diterima. hal ini berarti norma subjektif berpengaruh terhadap niat mengambil sertifikasi ca. hasil penelitian ini menunjukkan bahwa mahasiswa akuntansi reguler di wilayah sumatera bagian selatan dipengaruhi oleh orangorang disekitar mereka seperti keluarga, sahabat, teman dan dosen untuk mengambil sertifikasi ca. hal ini sesuai dengan tabel 4.4. yang mengindikasikan pengaruh yang tinggi norma subjektif terhadap niat mengambil ca, sejalan dengan hasil uji hipotesis yang menyatakan bahwa norma subjektif berpengaruh terhadap niat mengambil sertifikasi ca. pengaruh kontrol perilaku persepsian terhadap niat mengambil sertifikasi ca hipotesis ketiga yang menyatakan bahwa kontrol perilaku persepsian berpengaruh positif terhadap niat mengambil sertifikasi ca secara empiris ditolak. hasil penelitian ini menunjukkan bahwa mahasiswa akuntansi reguler di wilayah sumatera bagian selatan tidak memiliki persepsi kemudahan untuk dapat mengambil sertifikasi ca terkait dengan keyakinan akan adanya sumber dan kesempatan yang diperlukan untuk mengambil sertifikasi ca dengan mencerminkan pengalaman masa lalu serta antisipasi terhadap hambatan dan rintangan. data pada tabel 4.4 mengindikasikan pengaruhi yang tinggi kontrol perilaku persepsian terhadap niat mengambil ca, namun dari hasil uji hipotesis sikap terhadap perilaku justru pengaruh negatif signifkan terhadap niat mahasiswa untuk mengambil ca. hal tersebut bisa dikarenakan ada jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 77 87 85 beberapa responden yang menjawab dengan nilai rendah kontrol perilaku persepsian terhadap niat mengambil sertifikasi ca yaitu rentang nilai 1 dan 2 terlihat pada tabel tabulasi jawaban responden. penutup simpulan 1) sikap terhadap perilaku tidak berpengaruh terhadap niat mengambil sertifikasi ca. dimana sikap terhadap perilaku diartikan ketika seseorang percaya bahwa menampilakn perilaku tertentu akan mengarahkan pada hasil yang positif akan memiliki sikap favorable terhadap menampilkanya perilaku. dapat disimpulakan responden dalam penelitian ini tidak memiliki keyakinan bahwa dengan mengambil sertifikasi ca akan memberikan hal positif bagi mereka, sesuai dengan hasil uji hipotesis yang menyatakan bahwa sikap terhadap perilaku tidak berpengaruh terhadap niat mengambil sertifikasi ca. 2) norma subjektif terbukti berpengaruh positif terhadap niat mengambil sertifikasi ca. hal ini berarti responden menilai bahwa terdapat dukungan dari keluarga, dosen, ataupun sahabat-sahabat yang mendorong untuk mengambil sertifikasi ca. semakin tinggi dukungan orang-orang terdekat untuk melakukan suatu perilaku semakin tinggi juga perilaku yang akan ditampilkan. 3) kontrol perilaku persepsian berpengaruh negatif terhadap terhadap niat mengambil sertifikasi ca. dimana kontrol perilaku persepsian mengacu pada persepsi seseorang terhadap sulit tidaknya melaksanakan perilaku yang diingikan. dari hasil uji hipotesis kontrol perilaku persepsian berpengaruh negatif terhadap niat mengambil sertifikasi ca, hal ini berarti persepsi responden dalam penelitian yang mengacu pada kemudahan mengambil sertifikasi ca menjadikan niat mereka untuk mengambil ca cenderung menurun saran berdasarkan hasil penelitian, pembahasan dan kesimpulan diatas serta pertimbangan masih adanya keterbatasan dalam penelitian ini, maka peneliti memberikan saran: 1) untuk penelitian selanjutnya dapat mempertimbangkan untuk memperluas responden, misalnya dari kalangan d3 atau bahkan ditingkat mahasiswa s2 dan dilakukan di lebih banyak universitas sehingga tingkat generalisasinya lebih baik. 2) bagi penelitian mendatang dapat menambah atau mengganti media dalam membagikan kuisioner secara online yang digunakan seperti facebook, line dan media sosial lainya sehingga tidak terbatas hanya pada dua media yaitu email dan whatsapp. implikasi penelitian 1) bagi mahasiswa akuntansi diwilayah sumatera bagian selatan untuk dapat meningkatkan kemampuan khususnya dibidang akuntansi. hal tersebut diharapkan agar nantinya mahasiswa akuntansi dapat menjadi akuntan profesional yang memiliki sertifikasi sehingga dapat bersaing dengan akuntan-akuntan lain diluar pulau sumatera. 2) bagi akedemisi, penelitian ini diharapakan dapat dijadikan bahan referensi dan literatur untuk penelitian yang membahas mengenai theory of planned behavior. pengaruh sikap terhadap perilaku,... duwi mihartinah dan isma corynata 86 keterbatasan penelitian beberapa keterbatasan yang ada dalam penelitian ini adalah sebagai berikut : 1) sampel penelitian terbatas pada mahasiswa s1 reguler akuntansi diwilayah sumatera bagian selatan, sehingga hasil penelitian tidak dapat digeneralisasikan kepada populasi yang lebih luas. 2) media dalam membagikan kuisioner secara online yang digunakan dalam penelitian ini hanya terbatas pada dua media yaitu email dan whatsapp. daftar pustaka achmat, zakarija. 2010. theory of planned behavior, masihkah relevan?. http://zakarija.staff.ummac.id 7 desember 2016 (19:15) afrianto, dedy. 2016. jumlah akuntan meningkat drastis dalam 3 tahun.(https://economy.okezone.com/read/2016/02/16/320/1313171/juml ahakuntan-meningkat-drastis-dalam-3-tahun-terakhir)16 februari 2016, 10:30 wib. afrianto, dedy. 2016. indonesia masih kekurangan akuntan profesional.(https://economy.okezone.com/read/2016/02/16/320/1313169 /indonesia-masih-kekurangan-akuntan-profesional)16 februari 2016, 10:28 wib. ajzen, i. 1980. understanding attitudes and predicting social behavior. englewoods cliffs, nj: prentice hall. ajzen, i. and m. fishbein. 1975. belief, attitude, intention and behaviour: an introduction to theory and research. california: addison-wesley. ajzen, icek. (2012). “the theory of planned behavior. in p. a. m. lange, a. w. kruglanski & e. t. higgins (eds.)”. handbook of theories of social psychology (vol. 1, pp. 438-459). london, uk: sage. ayu, guhti sri wardani dan indira januarti. 2015. “niat untuk mengambil chartered accountant dengan theory of planned behavior”. jurnal akuntansi dan auditing. vol 12/no. 2 tahun 2015: 140-159. bagozzi, richard p., johann baumgartner, dan youjae yi. 1989. “an investigation into the role of intentions as mediators of the attitude-behavior relationship”. journal of economic psychology, vol. 10, no.1, h. 35-62. felton, sandra, tony dimnik, dan margot northey. 1995. “a theory of reasoned action model of the chartered accountant career choice”. journal of accounting education, vol. 13, no. 1, h. 1-19. ghozali, imam. 2013. aplikasi analisis multivariate dengan program spss23. edisi keempat. semarang: universitas diponegoro. hartono, j. 2007. sistem informasi keperilakuan. yogyakarta: andi offset. hidayat dan nugroho. 2010. “studi empiris theory of planned behavior dan pengaruh kewajiban moral pada perilaku ketidakpatuhan pajak wajib pajak orang pribadi”. universitas airlangga surabaya. ikatan akuntan indonesia (iai). (2018). “menjadi ca”. http://iaiglobal.or.id/v03/ca/menjadi-ca jogiyanto hartono. (2007). sistem informasi keperilakuan edisi revisi. yogyakarta: andi. kemenristek (kementerian riset teknologi dan pendidikan tinggi republik indonesia). (2018). https://ristekdikti.go.id/ https://economy.okezone.com/read/2016/02/16/320/1313171/jumlah-akuntan-meningkat-drastis-dalam-3-tahun-terakhir https://economy.okezone.com/read/2016/02/16/320/1313171/jumlah-akuntan-meningkat-drastis-dalam-3-tahun-terakhir https://economy.okezone.com/read/2016/02/16/320/1313171/jumlah-akuntan-meningkat-drastis-dalam-3-tahun-terakhir jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 77 87 87 law, philip k. 2010. “a theory of reasoned action model of accounting students’ career choice in public accounting practices in the post-enron”. journal of applied accounting research, vol 11, no. 1, h. 58-73. menteri keuangan. 2014. “peraturan menteri keuangan republik indonesia nomor 25/pmk.01/2014”. akuntan beregister negara. solikhah, b. 2014. an application of theory of planned behavior towards cpa career in indonesia. procedia social and behavioral sciences 164(august):397–402. sulistiani, dewi. 2012. “faktor-faktor yang mempengaruhi niat mahasiswa akuntansi untuk berkarir sebagai akuntan publik: aplikasi theory of planned behavior ( studi empiris pada mahasiswa universitas diponegoro)”. skripsi sarjana pada universitas diponegoro. sugahara, satoshi dan gregory boland. 2006. “perceptions of the certified public accountants by accounting and non-accounting tertiary students in japan”. asian review of accounting, vol. 14, no. 1/2, h. 149-167. sugiyono. 2013. metode penelitian pendidikan pendekatan kuantitatif, kualitatif, dan r&d. bandung: alfabeta. sumaryono. 2016. “pengujian pengaruh theory of planned behavior dan tingkat pemahaman mengenai chartered accountant terhadap niat mahasiswa untuk mengambil sertifikasi chartered accountant”.skripsi yogyakarta: universitas negeri yogyakarta. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 145 154 145 pengaruh pemanfaatan teknologi informasi, sistem pengendalian intern pemerintah dan akuntabilitas publik terhadap kinerja instansi pemerintah di kota bengkulu ( studi pada opd kota bengkulu ) government internal control and public accountability towards government institution performance in bengkulu city. (study in opd bengkulu city) nur cholis 1), fadli2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu nurcholis@gmail.com 1 ), fadli_abdullah@yahoo.com 2 ) abstract this research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. this study uses the organization of regional devices (opd) bengkulu city as a sample of research. the sample selection in this research is done by using purposive sampling method. hypothesis testing in this study used multiple linear regression analysis with the help of spss program and 5% significance level (0,05). the result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution. key words: technology, system, accountability, government abstrak penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk membuktikan apakah ada pengaruh pemanfaatan teknologi informasi, sistem pengendalian intern pemerintah dan akuntabilitas publik terhadap kinerja instansi pemerintah. penelitian ini menggunakanorganisasi perangkat daerah (opd) kota bengkulu sebagai sampel penelitian. pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling. pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan program spss dan tingkatan signifikansi 5% (0,05). hasil dari pengujian tersebut adalah 1) terdapat pengaruh signifikan pemanfaatan teknologi informasi terhadap kinerja instansi pemerintah, 2) terdapat pengaruh signifikan sistem pengendalian intern pemerintah kinerja instansi pemerintah, 3) terdapat pengaruh signifikan akuntabilitas publik terhadap kinerja instansi pemerintah. kata kunci : teknologi, sistem, akuntabilitas, pemerintah pendahuluan perangkat daerah atau organisasi perangkat daerah ( opd) merupakan organisasi atau lembaga pada pemerintah daerah yang bertanggung jawab kepada kepala daerah dalam rangka penyelenggaraan pemerintahan di daerah. perangkat daerah dibentuk oleh masingmasing daerah berdasarkan pertimbangan karakteristik, potensi, dan kebutuhan daerah. berdasarkan permendagri no 18 tahun 2016 tentang perangkat daerah yang tertera pada pasal pengendalian intern pemerintah dan... nur cholis dan fadli 146 5 menerangkan bahwa perangkat daerah kabupaten/kota meliputi sekretariat daerah, sekretariat dprd, inspektorat, dinas, badan dan kecamatan. tugas utama pemerintah sebagai organisasi sektor publik adalah menciptakan kesejahteraan masyarakat. kesejahteraan masyarakat merupakan sebuah konsep yang sangat multikompleks. kesejahteraan masyarakat tidak hanya berupa kesejahteraan fisik yang bersifat material saja, namun termasuk kesejahteraan nonfisik yang bersifat immaterial (mahmudi, 2005:8). kinerja merupakan kondisi yang harus diketahui dan diinformasikan kepada pihakpihak tertentu untuk mengetahui tingkat pencapaian hasil suatu instansi dihubungkan dengan visi yang diemban suatu organisasi serta mengetahui dampak positif dan negatif suatu kebijakan operasional yang diambil (nasir dan oktari,2013). salah satu faktor yang mempengaruhi kinerja instansi pemerintah adalah pemanfaatan teknologi informasi. penelitian nasir dan oktari (2013) menyebutkan bahwa perkembangan teknologi informasi direspon oleh organisasi dengan mendesain sistem informasi berbasis teknologi komputer atau website. sistem informasi yang didukung ti dapat memberikan nilai tambah bagi organisasi jika didesain menjadi sistem informasi yang efektif. kinerja organisasi sangat dipengaruhi oleh penguasaan teknologi informasi dari karyawan suatu organisasi. faktor kedua yang berpengaruh terhadap kinerja adalah pengendalian intern. dalam pp no. 60 tahun 2008, sistem pengendalian intern pemerintah (spip) adalah sistem pengendalian intern yang diselenggarakan secara menyeluruh di lingkungan pemerintah pusat dan pemerintah daerah. pengawasan intern adalah seluruh proses kegiatan auidit, reviu, evaluasi, pemantauan dan kegiatan pengawasan lain terhadap penyelenggaraan tugas dari fungsi organisasi dalam rangka memberikan keyakinan yang memadai bahwa kegiatan telah dilaksanakan sesuai dengan tolak ukur yang telah ditetapkan secara efektif dan efisien untuk kepentingan pimpinan dalam mewujudkan tata pemerintahan yang baik. faktor ketiga yang juga mempengaruhi kinerja adalah akuntabilitas publik akuntabilitas dapat diartikan sebagai bentuk pertanggungjawaban keberhasilan atau kegagalan pelaksanaan misi organisasi dalam mencapai tujuan dan sasaran yang telah ditetapkan sebelumnya, melalui suatu media pertanggungjawaban yang dilaksanakan secara periodik. pada dasarnya, akuntabilitas adalah pemberian informasi dan pengungkapan atas aktivitas dan kinerja finansial kepada pihak-pihak yang berkepentingan. pemerintah, baik pusat maupun daerah harus dapat dapat menjadi subyek pemberi informasi dalam rangka pemenuhan hak-hak publik yaitu hak untuk tahu, hak untuk diberi informasi dan hak untuk didengar partisipasinya (irfan, 2016). dari laporan kinerja instansi pemerintah (lkjip) kota bengkulu tahun 2016 di sebutkan bahwa secara umum pencapaian sasaran dan pelaksanaan program/kegiatan tahun 2016 telah dilaksanakan sesuai dengan rencana dan jika dilihat dari sisi realisasi, baik secara fisik maupun keuangan secara umum dapat dijelaskan bahwa pada tahun 2016 kinerja instansi kota bengkulu sudah mengalami peningkatan. tetapi di sisi lain masih terdapat beberapa kendala dalam pelaksanaan kegiatan, yakni terkait dengan konsistensi perencanaan dan implementasi program, sinergitas antara program yang satu dengan lainnya serta keterbatasan anggaran dalam menunjang program pembangunan. dengan adanya laporan kinerja ini, pemerintah kota bengkulu telah mencoba mempertanggungjawabkan segala upaya yang telah dilaksanakan dalam mencapai visi dan misi pemerintah kota bengkulu yang tertuang dalam rencana pembangunan jangka menengah daerah (rpjmd) 2013-2018. rumusan masalah 1. apakah pemanfaatan teknologi informasi berpengaruh positif terhadap kinerja instansi pemerintah? jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 145 154 147 2. apakah sistem pengendalian intern pemerintah berpengaruh positif terhadap kinerja instansi pemerintah? 3. apakah akuntabilitas publik berpengaruh positif terhadap kinerja instansi pemerintah? tujuan tujuan dari penelitian ini adalah untuk membuktikan pengaruh pemafaatan teknologi informasi, spip dan akuntabilitas publik terhadap kinerja instansi opd di kota bengkulu. kerangka teoritis dan hipotesis kinerja instansi pemerintah kinerja berasal dari kata job performance atau actual performance yang prestasi sesungguhnya yang dicapai seseorang atau organisasi. pengertian kinerja (prestasi kerja adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seseorang pegawai atau suatu organisasi dalam melaksanakan funsginya sesuai dengan tanggungjawab yang diberikan (riadi, 2012). mahmudi (2007 :14) tujuan dilakukannya pengukuran kinerja pada organisasi sektor publik yaitu mengetahui tingkat ketercapaian tujuan organisasi, menyediakan sarana pembelajaran bagi pegawai, memperbaiki kinerja untuk periode berikutnya, memberikan pertimbangan yang sistematik dalam pembuatan keputusan pemberian reward dan punishmen, memotivasi pegawai dan meciptakan akuntabilitas. sistem pengendalian intern pemerintah dalam pp no. 60 tahun 2008, spi (sistem pengendalian intern) adalah proses yang integral pada tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai untuk memberikan keyakinan memadai atas tercapainya tujuan organisasi melalui kegiatan yang efektif dan efisien, keandalan pelaporan keuangan, pengamanan aset negara, dan ketaatan terhadap peraturan perundang-undangan. rai (2011) menyatakan bahwa spi merupakan kebijakan dan prosedur yang dirancang untuk memberikan keyakinan bagi manajemen bahwa organisasi mencapai tujuan dan sasarannya. berkenaan dengan komponen atau unsur pengendalian intern, spip (sistem pengendalian intern pemerintah) dalam uu no. 60 tahun 2008 terdiri atas beberapa unsur diantaranya lingkungan pengendalian, penilaian resiko, pengendalian resiko, informasi dan komunikasi dan pemantauan. akuntabilitas publik mahsun (2011) akuntabilitas dapat dipahami sebagai kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban, menyajikan, melaporkan dan mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawabnya kepada pihak pemberi amanah (principal) yang memiliki hak dan wewenang untuk meminta pertanggungjawaban tersebut. sadjiarto (2000) akuntabilitas dapat dipandang dari berbagai perspektif. dari perspektif akuntansi, american accounting association menyatakan bahwa akuntabilitas suatu entitas pemerintahan dapat dibagi dalam empat kelompok, yaitu akuntabilitas terhadap sumber daya finansial, kepatuhan terhadap aturan hukum dan kebijaksanaan administratif, efisiensi dan ekonomisnya suatu kegiatan. hasil program dan kegiatan pemerintah yang tercermin dalam pencapaian tujuan, manfaat dan efektivitas. pengendalian intern pemerintah dan... nur cholis dan fadli 148 perumusan hipotesis penggunaan teknologi informasi dapat meningkatkan hubungan antara pemerintah dan pihak-pihak lain. manfaat yang dapat dirasakan antara lain yaitu pelayanan yang lebih baik kepada masyarakat, peningkatan hubungan antara pemerintah, pelaku bisnis, dan masyarakat umum, pemberdayaan masyarakat melalui informasi yang mudah diperoleh dan pelaksanaan pemerintahan yang lebih efisien (syaifullah, 2013). h1: pemanfaatan teknologi informasi berpengaruh positif terhadap kinerja instansi pemerintah. dalam pp no. 60 tahun 2008, sistem pengendalian intern adalah proses yang integral pada tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai untuk memberikan keyakinan memadai atas tercapainya tujuan organisasi melalui kegiatan yang efektif dan efisien, keandalan pelaporan keuangan, pengamanan aset negara, dan ketaatan terhadap peraturan perundang-undangan. h2: sisitem pengendalian intern pemerintah berpengaruh positif terhadap kinerja instansi pemerintah. akuntabilitas publik adalah kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban, menyajikan, melaporkan, dan mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawabnya kepada pihak pemberi amanah (principal) yang memiliki hak dan kewenangan untuk meminta pertanggungjawaban tersebut (mardiasmo, 2002). h3: akuntabiltas publik berpengaruh positif terhadap kinerja instansi pemerintah. metode penelitian jenis penelitian jenis penelitian ini adalah jenis penelitian kuantitatif. menurut sugiyono (2010) metode penelitian kuantitatif merupakan metode penelitian yang berlandaskan pada filsafat, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif atau statistik, dengan tujuan menguji hipotesis yang ditetapkan. definisi operasional dan pengukuran variabel variabel dependen dalam penelitian ini adalah kinerja instansi pemerintah dan variabel independen dalam penelitian ini adalah pemanfaatan teknologi informasi, spip dan akuntabilitas publik dalan untuk perhitungan dalam penelitian ini menggunakan sklala likert 1-5. kinerja instansi pemerintah akuntabilitas publik sistem pengendalian intern pemerintah pemanfaatan teknologi informasi jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 145 154 149 populasi dan sampel populasi dalam penelitian ini adalah seluruh instansi pemerintah kota bengkulu sedangkan sampel dalam penelitian ini adalah institusi/lembaga yang meliputi sekretariat, inspektorat, dinas, badan, dan kecamatan pada pemerintah kota bengkulu yang terdiri dari 38 opd. responden masing-masing diambil satu dari setiap opd. responden dalam penelitian ini adalah kepala dinas instansi terkait. metode pengambilan sampel pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan tujuan untuk mendapatkan sampel representatif sesuai dengan kriteria yang ditentukan.adapun kriteria sampel yang akan digunakan yaitu : instansi yang telah dipimpin oleh kepala dinas minimal 1 tahun, dengan pertimbangan bahwa telah memiliki pengalaman ≥ 1 tahun dianggap memiliki pengalaman yang cukup dalam pertanggungjawaban dan penyusunan kinerja opd kota bengkulu. metode pengumpulan data jenis data dalam penelitian ini adalah data primer. dimana data yang didapat atau diperoleh secara langsung dari objek yang akan diteliti. dalam penelitian ini metode yang digunakan untuk mengumpulkan data primer adalah metode survey. metode analisis statistik deskriptif anallisis deskriptif dalam penelitian ini disajikan untuk memberikan suatu gambaran mengenai karakteristik variabel penelitian, diantaran yaitu nilai minimum, nilai maximum, nilai mean dan standar deviasi. uji kualitas data uji validitas dilakukan dengan melihat korelasi antara skor butir pernyataan dengan total skor variabel menggunakan atau melalui program spss. dasar pengambilan keputusan adalah jika rhitung> rtabel dengan tingkat signifikan 5%. teknik yang digunakan untuk pengujian validitas dalam penelitian ini dilakukan dengan menggunakan koefisien korelasi product moment pearson dengan menggunakan spss versi 16.0. suatu konstruk atau variabel dikatakan reliabel atau handal jika memiliki nilai cronbach alpha > 0,70. apabila cronbach alpha dari suatu variabel > 0,70 maka butir pertanyaan dalam instrumen penelitian tersebut adalah reliabel atau dapat diandalkan. sebaliknya jika nilai cronbach alpha < 0,70 maka butir pertnyaan tidak reliabel (ghozali, 2013). uji normalitas adalah uji yang dilakukan untuk melihat apakah data yang digunakan berdistribusi normal atau tidak. moedel regersi yang baik baik adalah memiliki data distribusi normal. uji normalitas yang digunakan adalah kolmogorov-smirnov testdengan menggunakan nilai signifikan 5% (0,05). pengendalian intern pemerintah dan... nur cholis dan fadli 150 uji asumsi klasik dasar pengambilan keputusan dalam penelitian ini adalah jika tolerance value< 0,10 atau vif > 10 maka terjadi multikolinieritas. sebaliknya, jika tolerance value>0,10 atau vif < 10 maka tidak terjadi multikolinieritas pada data yang dikelola. model yang baik adalah homoskedastisitas atau tidak terjadinya heteroskedastisitas. uji heteroskedastisitas dengan uji glejser diperoleh hasil nilai koefisien masing-masing variabel independen tidak signifikan (p > 0,05) terhadap residual. uji hipotesis y= a + b1x1 + b2x2 + b3x3 + e keterangan: y = kinerja instansi pemerintah a = konstanta x1 =pemanfaatan teknologi informasi x2 = sistem pengendalian intern pemerintah x3 = akuntabilitas publik b1-b3 = koefisien regresi e = standar error uji f penetapan untuk mengetahui hipotesis diterima atau ditolak yaitu dengan melihat nilai probabilitas (probabilities value). jika probabilities value> derajat keyakinan (0,05) maka h diterima dan ha ditolak. artinya variabel independen secara bersama-sama tidak mempengaruhi variabel dependen secara signifikan. sebaliknya, jika probabilities value < derajat keyakinan (0,05) maka h0 ditolak dan ha diterima, artinya variabel independen secara bersama-sama mempengaruhi variabel dependen secara signifikan. uji r2 uji koefisien determinasi mengukur seberapa jauh kemampuan model dalam menerangkan variasi variabel dependen. nilai r2adalah antara nilai 0 dan 1. nilai r2yang kecil menunjukan kemampuan variabel-variabel independen dalam menjelaskan variasi variabel dependen sagat terbatas. jika nilai r2mendekati 1 maka variabel-variabel independen memberikan variasi variben dependen. semakin tinggi nilai adjusted-r2 maka semakin tinggi variabel inependen menjelaskan variasi variabel dependen (ghozali, 2013). uji-t uji tyaitu untuk menguji apakah variabel independen, secara individu berpengaruh terhadap variabel dependen. adapun kriteria pengujian hipotesis adalah sebagai berikut: jika nilai t hitung> t tabel atau nilai sig<alpha 0,05 maka h0ditolak dan ha diterima artinya variabel independen secara individual mempengaruhi variabel dependen. sebalikanya jika nilai t hitung< t tabelatau nilai sign >alpha 0,05 maka h0 diterima dan ha ditolak. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 145 154 151 hasil dan pembahasan uji validitas semua item intrumen kuisioner memiliki nilai signifikansi masing-masing variabel lebih kecil dari 0,349 berarti bahwa alat ukur dalam penelitian ini adalah valid. uji reliabilitas semua variabel memiliki nilai koefisien alpha cronbach lebih besar dari 0,7 sehingga dapat dikatakan instrumen pertanyaan yang digunakan dalam penelitian ini sudah reliabel. uji asumsi klasik hasil uji asumsi klasik variabel hasil persyaratan keterangan normalitas 0,322 sig > 0,05 distribusi normal multikolinearitas toleransi > 0,1 dan vif < 10 toleransi > 0,1 dan vif < 10 bebas multikolinearitas heteroskedastisitas sig > 0,05 sig > 0,05 bebas heteroskedastisitas sumber : data primer diolah, 2017 pengaruh pemanfaatan teknologi informasi terhadap kinerja instansi pemerintah berdasarkan hasil uji hipotesis dapat disimpulkan bahwa pemanfaaatan teknologi informasi berpengaruh positif signifikan terhadap kinerja opd kota bengkulu. berdasarkan statistik deskrptif juga dapat disimpulkan bahwa opd kota bengkulu telah dapat memanfaatkan teknologi informasi dengan baik karena nilai rata-rata aktual lebih besar dari nilai rata-rata teoritis. semakin tinggi pemanfaatan teknologi informasi maka akan meningkatkan kinerja instansi yang dihasilkan. teknologi yang dimaksud dalam penelitian ini adalah penggunaan sofware atau perangkat dan jaringan internet yang digunakan instansi dalam menjalankan kegiatan ataupun program intansi pemerintah. dengan demikian, pemanfaatan teknologi informasi yang digunakan intansi dapat dikatakan berperan penting dalam mejalankan kegiatan ataupun program-program instansi kota bengkulu. hasil penelitian ini didukung hasil penelitian dari irine chintya (2015) yang menyatakan bahwa pemanfaaatan teknologi informasi berpengaruh terhadap kinerja instansi pemerintah daerah. pengaruh sistem pengendalian intern pemerintah terhadap kinerja instansi pemerintah berdasarkan hasil dari uji hipotesis dapat disimpulkan bahwa sistem pengendalian intern pemerintah berpengaruh positif signifikan terhadap kinerja instansi pemerintah. berdasarkan hasil dari analisis statistik deskriptif dalam penelitian ini dapat disimpulkan bahwa sistem pengendalian intern pemerintah telah berjalan dengan baik, artinya penerapan pengendalian intern pada opd kota bengkulu telah terlaksana secara efektif karena nilai ratarata aktual yang di peroleh lebih besar dari nilai rata-rata teoritis.maka dengan adanya pengendalian inter pemerintah seluruh kegiatan atau proses kegiatan pengawasan lain terhadap organisasi dalam rangka memberikan keyakinan yang memadai bahwa kegiatan telah dilaksanakan dengan tolak ukur yang telah ditetapkan secara efektif dan efesien untuk kepentingan dalam mewujudkan tata peerintahan yang baik. pengendalian intern pemerintah dan... nur cholis dan fadli 152 pengaruh akuntabilitas publik terhadap kinerja instansi pemerintah berdasarkan hasil uji hipotesis dapat disimpulkan bahwa akuntabilitas publik berpengaruh positif signifikan terhadap kinerja opd kota bengkulu dan berdasarkan hasil dari analisis deskriptif akuntabilitas publik memiliki nilai rata-rata aktual yang diperoleh lebih besar dari nilai rata-rata teoritis dan dapat disimpulkan bahwa akuntabilitas publik pada opd kota bengkulu sudah terlaksana dengan baik.maka dengan adanya penerapan akuntabilitas publik yang baik pihak internal maupun eksternal dapat meraakan manfaat dari kegiatan yang telah terlaksana sesuai dengan yang telah dianggarkan. dimana dengan adanya akuntabilitas publik yang tinggi akan memeberikan pertanggungjawaban atas semua kegiatan yang dilaksanakan sehingga kinerja pemerintah daerah dapat dilinilai baik pihak internal maupun pihak eksternal. dengan demikian hubungan antara akuntabilitas publik dan kinerja instansi pemerintah adalah semakin baik penerapan akuntabilitas publik pada instansi pemerintah akan semakin baik pula kinerja instansi pemerintah. penutup simpulan penelitian ini bertujuan untuk menguji apakah pemanfaatan teknologi informasi, sistem pengendalian intern pemerintah dan akuntabilitas publik berpengeruh terhadap kinerja opd di kota bengkulu. berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan beberapa hal, antara lain sebagai berikut: 1. pemanfaatan teknologi informasi berpengaruh positif terhadap kinerja opd kota bengkulu. hal ini menunjukan bahwa semakin baik penggunaan teknologi informasi maka akan membantu kinerja opd dalam meningkatkan kinerjanya. 2. sistem pengendalian intern pemerintahberpengaruh positif terhadap kinerja pada opd kota bengkulu. hal ini menunjukkan bahwa semakin tinggi tingkat penerapan pengendalian intern pemerintah maka akan semakin baik pula kinerja opd. 3. akuntabilitas publik berpengaruh positif terhadap kinerja opd kota bengkulu. hal ini menunjukkan bahwa semakin tinggi tingkat akuntabilitas publikopd, maka akan semakin baik pula kinerja opd. saran penulis sadar bahwa masih banyak kekurangan peneliti dalam melakukan penelitian, saranyang dapatpenulis berikan dalampenelitian iniadalah : 1. objek penelitian sebaiknya diperluas, misalnya organisasi perangkat daerah provinsi bengkulu. sehingga hasil yang diperoleh lebih maksimal dan lebih dapat memberikan gambaran yang lebih jelas mengenai pengaruh pemanfaatan teknologi informasi, sistem pengendalian intern pemerintah dan akuntabilitas publik terhadap kinerja instansi pemerintah secara menyeluruh. 2. untuk penelitian selanjutnyasebaiknya dalam penelitian menambahas variabel independen yang memungkinkan dalam mempengaruhi kinerja instansi pemerintah. misalnya variabel kompetensi sdm yang ada,budaya organisasi,komitmen pegawai, dan ketaatan terhadap peraturan perundangandan lain sebagainya. implikasi penelitian berdasarkan hasil penelitian dan kesimpulan di atas maka penelitian memiliki implikasi sebagai berikut: jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 145 154 153 1. hasil penelitian ini bisa bermanfaat bagi opd kota bengkulu dengan hasil penelitian ini, bisa menjadi bahan masukan apa saja faktor-faktor yang memepengaruhi kinerja pada opd kota bengkulu. karena hasil penelitian ini menemukan pemanfaatan teknologi informasi, sistem pengendalian intern pemerintah dan akuntabilitas publik yang baik pada opd, akan meningkatkan kinerja pada opd kota bengkulu. 2. hasil penelitian ini diharapkan dapat bermanfaat bagi opd dalam mempertahankan kinerja yang baik. 3. hasil penelitian ini dapat menjadi referensi bagi peneliti selanjutnya yang tertarik meneliti dan mengkaji permasalahan yang sama. keterbatasan penelitian penelitian ini masih jauh dari kata sempurna karena memiliki keterbatasan penelitian diantaranya: 1. data dalam penelitian ini yang hanya dapat dikumpulkan dari responden yang diteliti ada sebanyak 32 dari 38 opd kota bengkulu. seharusnya peneliti dapat mengumpulkan data dari keseluruhan responden yang ada pada opd kota bengkulu. keterbatasan ini terkendala karena adanya kuisioner yang hilang dan ketersediaan responden dalam mengisi kuisioner. 2. penelitian ini menggunakan metode penyebaran kuisioner tanpa dilengkapi dengan wawancara atau pertanyaan lisan. keterbatasan yang melekat pada data yang diperoleh yaitu adanya perbedaan persepsi penulis dengan responden dalam penelitian. daftar pustaka achmadi, indra. 2012. “kinerja organisasi”. diakses 29 desember 2016. indraachmadi.blogspot.co.id/2012/04/kinerja-organisasi.html?=1. arifin, andiza z. 2014. pengaruh budaya organisasi dan akuntabillitas publik terhadap kinerja organisasi publik (studi pada rumah sakit daerah massenrempulu, kabupaten enrekang).skripsi. jurusan akuntansi fakultas ekonomi dan bisinis. universitas hasanuddin. bastian, indra, ph.d. 2001. akuntansi sektor publik indonesia. yogyakarta: bpfe. chintya, irine. 2015. pengaruh pemanfaataan teknologi informasi dan sistem pengendalian intern pemerintah terhadap kinerja instansi pemerintah di kota solok. padang: jurnal akuntansi. ghozali, i. 2013. aplikasi analisis multivariate dengan program ibm spss 21 halim, abdul dan muhammmad syam kusufi. 2013. akuntansi sektor publik. jakarta: salemba empat. harimurti, yohanes. 2004. problematika suatu instansi pemerintah dalam menyususn indikator kinerja tinjauan dan dimensi value for money. jurnal akuntansi dan keuangan sektor publik. mahmudi. 2005. manajemen kinerja sektor publik. yogyakarta: upp amp ykpn. mahmudi. 2007. manajemen kinerja sektor publik, edisi revisi. yogyakarta: upp stim ykpn. mahoney, et, al. 1963. development of managerial performance: a research approach. cincinnati: south western publishing. mahsun, mohammad. 2006. pengukuran kinerja sektor publik. edisi pertama. yogyakarta: bpfe yogyakarta. mahsun, moh. 2011. “akuntabilitas kinerja”. diakses 2 januari 2017. mohmahsun.blogspot.co.id/2011/04/akuntabilitas-kinerja.html?=1. pengendalian intern pemerintah dan... nur cholis dan fadli 154 mardiasmo. 2002. akuntansi sektor publik. yogyakarta: andi yogyakarta mardiasmo. 2009. akuntansi sektor publik. yogyakarta: cv andi offset. martin, e.w. cw brown, d.w. dehayes, j.a. hoffer, dan w.c perkins. 2005. managing information technology. new jersey: prenticehall, inc. nagawa, koori. 2012. “akuntabilitas publik (public countability) sebagai pilar good governance”. diakses 25 juli 2017. https://administrasinegaraku.blogspot.co.id/2012/07/akuntabilitaspublikpublic.html nasir, azwir, and ranti oktari. 2010. pengaruh pemanfaatan teknologi informasi dan pengendalian intern terhadap kinerja instansi pemerintah (studi pada satuan kerja perangkat daerah kabupaten kampar).skripsi. jurusan akuntansi fakultas ekonomi. unversitas riau. nasir, azwir, dan ranti oktari. 2013. pengaruh pemanfaatan teknologi informasi dan pengendalian intern terhadap kinerja instansi pemerintah (studi pada satuan kerja perangkat daerah kabupaten kampar).jurnal ekonomi. peraturan pemerintah no. 18 tahun 2016. pedoman penyusunan, pengendalian dan evaluasi rencana kerja pemerintah daerah tahun 2017. pemerintah republik indonesia. 2008. peraturan pemerintah nomor 60 tahun 2008 tentang sistem pengendalian internal pemerintah. putra, deki. 2013. pengaruh akuntabilitas publik dan kejelasan sasarananggaran terhadap kinerja manajerialsatuan kerja perangkat daerah (studi empiris pada satuan kerja perangkat daerah kota padang). jurnal akuntansi. rahadi. 2007.perananteknologiinformasidalampeningkatanpelayanandi sektor publik. seminar nasionalteknologi.yogyakarta. rai, i g.a. 2011. audit kinerja pada sektor publik. jakarta: salemba empat. riadi, muchlisin. 2014. “pengertian, indikator dan faktor yang mempengaruhi kinerja”. diakses 19 februari 2017. www.kajianpustaka.com/2014/01/pengertian-indikatorfaktor-mempengaruhi-kinerja.html?m=1. solikhin, akhmad. 2006. penggabungan laporan keuangan dan laporan kinerja instansi pemerintah: perkembangan dan permasalahan. jurnal akuntansi pemerintah. sugiyono, drs. 2010. metode penelitian pendidikan. pendekatan kuantitatif. surakhmad, winarno. 2004. metodologi penelitian. syaifullah, 2013. penerapan teknologi informasi di bidang pemerintahan. di akses 25 juli 2017. http://sumbawabaratnews.com/?p=8662 wansyah h, darwanis dan bakar u. 2012. pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan kegiatan pengendalian terhadap nilai informasi pelaporan keuangan skpd pada provinsi aceh. jurnal akuntansi. vol. 1 no. 1, agustus, hal 43-58. widyaningrum, celviana, rahmawati. 2010. pemgaruh sdm, dan pemanfaatan teknologi informasi terhadap keterandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah dengan variable intervening pengendalian internal akuntansi, studi empiris di pemda subosukawonosraten. simposium nasional akuntansi xii purwokerto. wilkinson, w. joseph, michael j. cerullo, vasant raval, & bernard wong-on-wing. 2000. accounting information systems: essential concepts and applications. fourth edition. john wiley and sons. inc. yosefrinaldi. 2013. pengaruh kapasitas sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah dengan variabel intervening sistem pengendalian internal pemerintah (studi empiris pada dinas pengelolaan keuangan dan aset daerah se-sumatera barat).skripsi universitas negeri padang: sumatera barat. analisis faktor-faktor yang mempengaruhi penerimaan pajak ……. dian purnama sari dan fitrawati ilyas 75 analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah di provinsi bengkulu dian purnama sari diiyanpurnama@gmail.com fakultas ekonomi dan bisnis universitas bengkulu fitrawati ilyas fitraw10@gmail.com fakultas ekonomi dan bisnis universitas bengkulu abstract this research aims to provide evidence the influence of per-capita income, population, and inflation on local tax revenue in province of bengkulu during 5 years of observation, that is, since 2009 until 2013. the population in this research are all districts / cities in the province of bengkulu. data used in this research is secondary data publicated by bureau of statistics central (bps) bengkulu province. the information contains data of local tax revenue, gdp, population, and inflation with a total sample of 10 districts / cities in the province of bengkulu. data analyzed using ibm spss version 20.0 with a statistical test multiple regression analysis, test the classical assumption of normality test, multicollinearity, heterocedastisity, and autocorrelation test. hypothesis tested by using f test and t-test. the results of hypothesis testing find that the per-capita income (gdp) has possitive effect on the local tax revenues, while the population has no possitive effect, and inflation has no negative effect on local tax revenues in the district / cities of bengkulu province. keywords : local taxes, per-capita income, total population, inflation pendahuluan indonesia merupakan salah satu negara sedang berkembang yang memiliki keanekaragaman potensi daerah yang dapat diolah demi menunjang upaya pembangunan nasional yang dicanangkan pemerintahnya. pembangunan nasional adalah kegiatan yang berlangsung terus menerus dan berkesinambungan yang bertujuan untuk meningkatkan kesejahteraan rakyat baik yang bersifat materiil maupun spiritual (nurrohman, 2010). dalam pelaksanaannya, pembangunan di daerah-daerah kemudian menjadi bagian integral dari upaya pembangunan nasional dengan tujuan untuk mengembangkan potensi daerah tersebut agar mampu mencapai keseimbangan laju pertumbuhan antar daerah dan meningkatkan kesejahteraan masyarakat. dengan dikeluarkannya undang-undang nomor 22 tahun 1999 yang diganti dengan undang-undang nomor 32 tahun 2004 yang saat ini telah berubah menjadi undang-undang nomor 23 tahun 2014 tentang pemerintahan daerah menandakan lahirnya kebijakan desentralisasi dari pemerintah pusat kepada pemerintah daerah untuk mengatur dan mengurus sendiri segala urusan pemerintahannya yang disebut dengan otonomi daerah, yang mulai diberlakukan di indonesia sejak 1 januari 2001. penyelenggaraan otonomi daerah ini kemudian didukung melalui penyediaan sumber-sumber pendanaan oleh pemerintah pusat yang diatur dalam undang-undang nomor 33 tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan pemerintah daerah terdiri atas pendapatan daerah dan pembiayaan. adapun pendapatan daerah bersumber dari pendapatan asli daerah (pad), dana perimbangan, dan lain-lain pendapatan yang sah. menurut widjaja (2002) dalam nurrohman (2010), kebijakan otonomi daerah menghendaki masing-masing daerah lebih berupaya meningkatkan sumber pendapatan daerah yang berasal dari pad. hal ini sesuai dengan undang-undang nomor 33 tahun 2004 yang menyatakan tujuan pad memang digunakan untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi yang dimiliki sebagai perwujudan desentralisasi demi mailto:diiyanpurnama@gmail.com jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 75-84 76 meminimalisasikan ketergantungan kepada pemerintah pusat, sehingga pad harus menjadi bagian keuangan sendiri yang terbesar. oleh karena itu, dapat disimpulkan bahwa pad merupakan sumber pendapatan daerah paling penting yang berasal dari pajak dan retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan, dan lain-lain pad yang sah untuk membantu membiayai pengeluaran pemerintah sebagai cerminan kemampuan daerah dalam meningkatkan pelayanan masyarakat, menumbuhkan kemandirian, dan meningkatkan daya saing dalam proses pertumbuhan. komponen utama dari pad berdasarkan undang-undang nomor 33 tahun 2004 adalah pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan (bumn/bumd), dan lain-lain pad yang sah. salah satu sumber pendapatan yang berperan penting dalam meningkatkan pad adalah pajak daerah. selain berperan sebagai sumber pendapatan daerah (budgetory), pajak juga merupakan alat pengatur (regulatory) alokasi dan distribusi kegiatan ekonomi dalam suatu daerah tertentu (uu 28/2009). oleh karena itu, ditentukannya target perolehan pajak daerah setiap tahunnya bertujuan untuk memaksimalkan realisasi penerimaan pajak daerah itu sendiri agar kontribusinya terhadap pad dapat optimal apabila realisasi penerimaannya melebihi target yang telah ditetapkan. dengan diterbitkannya undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah sebagai pembaharuan dari undang-undang nomor 34 tahun 2000, dinyatakan bahwa adanya pengalihan pajak pusat menjadi pajak daerah. adapun jenis pajak daerah ini terbagi menjadi dua, yaitu pajak provinsi yang terdiri dari pajak kendaraan bermotor, bea balik nama kendaraan bermotor, pajak bahan bakar kendaraan bermotor, pajak air permukaan, dan pajak rokok; sedangkan pajak kabupaten/kota terdiri dari pajak hotel, pajak restoran, pajak hiburan, pajak reklame, pajak penerangan jalan, pajak mineral bukan logam dan batuan, pajak parkir, pajak air tanah, pajak sarang burung walet, pajak bumi dan bangunan perdesaan dan perkotaan (pbb-p2), dan bea perolehan hak atas tanah dan bangunan (bphtb). pajak bphtb yang mulai dilaksanakan tanggal 1 januari 2011 dan pbb-p2 yang baru dilaksanakan tanggal 1 januari 2014 merupakan pajak pengalihan dengan tujuan sebagai tambahan sumber penerimaan pajak daerah guna meningkatkan pad. provinsi bengkulu adalah salah satu daerah otonom yang terdiri dari 9 kabupaten dan 1 kota, dimana masing-masing mengelola potensi yang dimiliki agar menjadi daerah yang mandiri yang mampu membiayai pengeluaran khususnya keperluan rutin dan berhak memungut pajak daerah sesuai dengan perundang-undangan yang berlaku. berdasarkan publikasi bda (2014), diketahui rata-rata perolehan pajak daerah tiap kabupaten dan kota di provinsi bengkulu mengalami peningkatan yang cukup baik meskipun masih terdapat penurunan pada tahun tertentu. kota bengkulu sebagai ibukota provinsi sejak diberlakukannya undang-undang nomor 9 tahun 1967 dan peraturan pemerintah nomor 20 tahun 1968 tentang pembentukan provinsi bengkulu, tentunya memiliki tingkat pendapatan pajak daerah paling tinggi mencapai rp34,5m di tahun 2013, hal itu dikarenakan pusat kegiatan perekonomian dan pemerintahan terletak di kota bengkulu. akan tetapi, kota bengkulu juga pernah mengalami penurunan drastis pajak daerahnya tahun 2008 sebesar rp17m menjadi rp13,5m di tahun 2009 dan menurun menjadi rp13m di tahun 2010 (bda, 2009-2013). selain kota bengkulu, penurunan pajak daerah di tahun 2010 juga dialami kabupaten bengkulu utara yaitu rp2,5m dari rp2,6m di tahun 2009, muko-muko yaitu rp1,8m dari rp1,9m di tahun 2009, dan lebong yaitu rp1,2m dari rp1,4m di tahun 2009, dan kabupaten bengkulu selatan mengalami penurunan di tahun 2013 yaitu rp3m dibanding tahun 2012 mencapai rp3,2m (bda, 2009-2013). tabel 1 adalah urutan pendapatan pajak daerah tertinggi hingga terendah yang dimiliki oleh kabupaten/ kota di provinsi bengkulu tahun 2013. analisis faktor-faktor yang mempengaruhi penerimaan pajak ……. dian purnama sari dan fitrawati ilyas 77 tabel 1 pajak daerah kabupaten/kota di provinsi bengkulu no. nama kabupaten /kota pajak daerah (rp) 1. kota bengkulu 34.543.028.246 2. rejang lebong 6.612.192.000 3. seluma 6.275.528.000 4. bengkulu utara 6.060.700.000 5. muko-muko 5.868.120.000 6. bengkulu tengah 3.826.223.320 7. bengkulu selatan 3.082.430.000 8. kepahiang 2.740.619.000 9. lebong 2.492.910.000 10. kaur 2.390.140.000 sumber: bda 2009-2013. gejolak kenaikan maupun penurunan pajak daerah tersebut dikarenakan masih kurangnya pengelolaan potensi daerah menyebabkan tingkat kemandirian daerah sangat rendah dan masih bergantung pada transfer dana dari pusat (apbd, 2013). data deskripsi analisis apbd 2013 menyebutkan bahwa pdrb sangat erat kaitannya dengan pajak daerah karena dapat menggambarkan kegiatan ekonomi masyarakat dan pertumbuhan ekonomi suatu daerah. pendapatan masyarakat menunjukkan kemampuan masyarakat untuk membayar pengeluarannya termasuk dalam hal pembayaran pajak. data statistik keuangan daerah provinsi bengkulu 2014 menunjukkan pertumbuhan pdrb per kapita tahun 2013 meningkat sebesar 11,6% jika dibandingkan di tahun 2012 dan yang memberikan kontribusi tinggi terletak pada sektor jasa sebesar 8,59% dan sektor perdagangan, hotel, restoran sebesar 8,04%. oleh karena itu, diharapkan semakin besar pendapatan per kapita akan membantu meningkatkan perolehan pajak daerah di provinsi bengkulu. menurut teori perpajakan dari musgrave (1989) dalam haniz (2013) menyatakan bahwa besar kecilnya penerimaan di sektor pajak sangat ditentukan oleh jumlah penduduk, sehingga dapat dikatakan jumlah penduduk berpengaruh terhadap banyaknya jumlah penyetor pajak daerah berdasarkan pendapatan yang diperoleh masing-masing penyetor untuk membayar pajak daerah tersebut. wantara (1997) dalam haniz (2013) mengatakan bahwa besar kecilnya penerimaan di sektor pajak juga dipengaruhi oleh laju inflasi. jika dikaitkan dengan kondisi provinsi bengkulu yang menempati urutan ke-26 se-indonesia yang cukup tinggi untuk tingkat inflasinya, gejolak harga yang sering berubah-ubah dapat mengakibatkan angka inflasi yang berubah-ubah pula dalam periode tertentu. inflasi di provinsi bengkulu pada tahun 2013 mencapai angka 9,94% jika dibandingkan tahun sebelumnya hanya sebesar 4,61% (bda, 2014). melihat kondisi ini, inflasi mungkin akan mempengaruhi penerimaan pajak daerah di provinsi bengkulu. beberapa penelitian terdahulu terkait analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah, haniz (2013) menyatakan bahwa jumlah wajib pajak, pendapatan per kapita dan pertumbuhan ekonomi berpengaruh positif terhadap penerimaan pajak daerah di kota tegal, sedangkan inflasi tidak berpengaruh positif terhadap pajak daerahnya. helti (2010) menyatakan bahwa jumlah penduduk berpengaruh positif dan paling dominan terhadap penerimaan pajak daerah di kabupaten karanganyar, sedangkan untuk pdrb dan inflasi tidak berpengaruh positif terhadap peningkatan pajak daerahnya. penelitian ini mengacu pada penelitian yang dilakukan oleh nurrohman (2010) mengenai analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah di kota surakarta tahun 1994-2007. dari hasil penelitiannya dinyatakan bahwa pdrb memiliki pengaruh positif terhadap penerimaan pajak daerah di kota surakarta, sedangkan untuk inflasi jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 75-84 78 dan jumlah penduduk tidak memiliki pengaruh yang signifikan. perbedaan penelitian ini terletak pada lokasi yaitu kabupaten/kota di provinsi bengkulu dengan data pengamatan (time series) dari tahun 2009-2013. berdasarkan latar belakang di atas, diajukan beberapa rumusan masalah penelitian apakah pendapatan per kapita dan jumlah penduduk berpengaruh positif terhadap penerimaan pajak daerah di provinsi bengkulu dan apakah inflasi berpengaruh negatif terhadap penerimaan pajak daerah di provinsi bengkulu. tujuan penelitian ini adalah untuk memberi bukti adanya pengaruh positif pendapatan per kapita dan jumlah penduduk terhadap penerimaan pajak daerah di provinsi bengkulu dan untuk memberi bukti adanya pengaruh negatif inflasi terhadap penerimaan pajak daerah di provinsi bengkulu. kerangka teoritis dan hipotesis pajak daerah dari empat sumber pendapatan asli daerah, pajak merupakan salah satu sumber penerimaan yang paling potensial bagi daerah karena rata-rata sebesar 50% pendapatan asli daerah merupakan masukan dari pajak daerah (publikasi bps, provinsi bengkulu dalam angka). pajak yang dipungut oleh pemerintah daerah pada badan yang mewakili yaitu dinas pendapatan dan pengelolaan keuangan dan aset daerah (dppkad) ini akan digunakan untuk membiayai rumah tangga pemerintah daerah baik dari segi pembangunan, pengeluaran umum pemerintah daerah, maupun dengan tujuan peningkatan taraf kesejahteraan masyarakat. pungutan pajak ini tercantum dalam anggaran pendapatan dan belanja daerah (apbd) dan besaran tarif serta jenis pajak daerah ditetapkan melalui peraturan daerah (perda) sesuai kesepakatan pemerintah daerahnya. pendapatan per kapita dan penerimaan pajak daerah seperti yang sudah dijelaskan sebelumnya bahwa pendapatan per kapita yang diukur melalui pdrb merupakan gambaran dari tingkat kesejahteraan masyarakat. semakin besar pendapatan masyarakat diharapkan dapat meningkatkan kemampuan dalam membayar pajak dari setiap kegiatan ekonomi yang dilakukan sehari-hari. penelitian yang dilakukan ayugustiningtyas (2003), nurrohman (2010), dan haniz (2013) telah membuktikan bahwa pendapatan per kapita memiliki pengaruh positif dan signifikan terhadap penerimaan pajak daerah kabupaten/kota di provinsi jawa tengah, kota surakarta, dan kota tegal. hal ini sesuai dengan teori perpajakan (musgrave, 1989) bahwa penerimaan pajak akan sangat ditentukan oleh pendapatan per kapita dan jumlah penduduk. oleh karena itu, ditarik hipotesis sebagai berikut. h1 : pdrb berpengaruh positif terhadap penerimaan pajak daerah (pd). jumlah penduduk dan penerimaan pajak daerah di dalam teori perpajakan (musgrave, 1989) juga mengatakan besar kecilnya penerimaan di sektor pajak sangat ditentukan oleh jumlah penduduk, pertambahan jumlah penduduk dianggap akan menciptakan atau meningkatkan permintaan agregatif terutama investasi maupun jumlah penyetor pajak daerah tersebut. dalam penelitian helti (2010) menyatakan adanya pengaruh positif variabel jumlah penduduk terhadap penerimaan pajak daerah di kabupaten karanganyar. sejalan dengan penelitian yang dilakukan ayugustinityas (2003) yang menyatakan bahwa jumlah penduduk yang diukur melalui jumlah wisatawan memiliki pengaruh positif terhadap peningkatan pajak di kabupaten/kota di provinsi jawa tengah. berdasarkan kesimpulan di atas, maka dirumuskan suatu hipotesis sebagai berikut. h2 : jumlah penduduk (jp) berpengaruh positif terhadap penerimaan pajak daerah (pd). analisis faktor-faktor yang mempengaruhi penerimaan pajak ……. dian purnama sari dan fitrawati ilyas 79 inflasi dan penerimaan pajak daerah inflasi bukan saja mempengaruhi keadaan mata uang atau harga yang mengalami kenaikan secara terus menerus, akan tetapi juga dapat berdampak pada laju perekonomian suatu wilayah. suatu negara akan berusaha menstabilkan keuangannya sehingga kegiatan perekonomian masyarakatnya dapat berkembang. nurrohman (2010) dan helti (2010) menyatakan sebuah hasil penelitian yaitu tidak terdapat pengaruh positif pada inflasi terhadap penerimaan pajak daerah di kota surakarta, dan sejalan dengan itu pula hasil penelitian dari haniz (2013) menyatakan bahwa tidak adanya pengaruh positif pada inflasi terhadap penerimaan pajak daerah di kota tegal. oleh karena itu disusun hipotesis berikut. h3 : inflasi (if) berpengaruh negatif terhadap penerimaan pajak daerah (pd). metode penelitian jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang dipublikasikan oleh badan pusat statistik (bps) provinsi bengkulu. adapun variabel dependen yang digunakan adalah pajak daerah diukur dengan satuan rupiah, sedangkan pendapatan per kapita, jumlah penduduk, dan inflasi menjadi variabel independen yang diukur dengan satuan rupiah, jiwa, dan persen. analisis data yang digunakan dalam penelitian ini menggunakan alat bantu software spss versi 20 dengan beberapa teknik pengujian yaitu uji asumsi klasik meliputi uji normalitas, multikolinieritas, heterokedastisitas, dan autokorelasi; analisis regresi berganda; dan uji hipotesis meliputi uji kelayakan model (goodness of fit), koefisien determinasi (r 2 ), dan uji t. adapun persamaan yang digunakan dalam penelitian ini adalah : pd = α0 + β1 pdrb + β2 jp – β3 if + e dimana : pd = penerimaan pajak daerah α0 = konstanta β1...3 = koefisien regresi yang akan dihitung pdrb = pendapatan per kapita jp = jumlah penduduk if = inflasi e = variabel pengganggu hasil dan pembahasan populasi dan sampel populasi dalam penelitian ini adalah seluruh kabupaten/kota di wilayah provinsi bengkulu tahun 2009-2013 yang berjumlah 10, terdiri dari 9 kabupaten dan 1 kota. setiap kabupaten/kota di provinsi bengkulu mendapatkan peluang menjadi sampel. berdasarkan kriteria pengambilan sampel, seluruh populasi yakni seluruh kabupaten/kota di provinsi bengkulu dinyatakan dapat dijadikan sampel penelitian karena telah menyajikan dan mempublikasikan data keuangan daerah masing-masing secara lengkap, termasuk wilayah kabupaten bengkulu tengah walaupun tergolong daerah baru pemekaran di tahun 2008 mampu menyajikan data secara lengkap dan konsisten sesuai kriteria pemilihan sampel. jadi, total sampel yang akan dilakukan penelitian berjumlah 9 kabupaten dan 1 kota dengan jumlah yang terpilih sebanyak 50 observasi. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 75-84 80 statistik deskriptif statistik deskriptif merupakan suatu alat analisis yang dapat menggambarkan data yang telah diperoleh sehingga data tersebut tersaji secara lebih ringkas dan sederhana, serta dapat memberikan informasi penting mengenai data tersebut. untuk pengujian pajak daerah sebagai variabel dependen diperoleh nilai rata-rata (mean) setiap kabupaten dan kota adalah rp4.707.942.128,00 yang berarti bahwa dalam kurun waktu 5 tahun setiap kabupaten/kota di provinsi bengkulu memperoleh pendapatan pajak daerah rata-rata sebesar rp4.707.942.128,00. untuk pengujian terhadap variabel independen pertama, pendapatan per kapita (pdrb) diperoleh nilai rata-rata pdrb setiap kota dan kabupaten sebesar rp860.888.642,80 yang berarti bahwa dalam kurun waktu 5 tahun setiap kabupaten/kota di provinsi bengkulu menerima pendapatan per kapita sebesar rp860.888.642,80. kedua, pengujian terhadap jumlah penduduk (jp) diperoleh nilai mean (rata-rata) setiap kota dan kabupaten sebanyak 111.124 jiwa yang berarti bahwa dalam kurun waktu 5 tahun setiap kabupaten/kota di provinsi bengkulu memiliki rata-rata penduduk sebanyak 111.124 jiwa. ketiga, pengujian terhadap inflasi (if) diperoleh nilai mean (rata-rata) setiap kota/kabupaten sebesar 6,09 persen yang berarti bahwa dalam kurun waktu 5 tahun setiap kabupaten/kota di provinsi bengkulu mengalami inflasi rata-rata sebesar 6,09 persen. pengujian asumsi klasik berdasarkan pengujian terhadap normalitas data, seluruh data tidak terdistribusi secara normal. untuk membuat data terdistribusi normal, maka data pajak daerah, pendapatan per kapita, jumlah penduduk akan ditransformasikan ke dalam bentuk logaritma natural guna menyamakan dengan bentuk data inflasi. namun, setelah dilakukan upaya ini ternyata data inflasi tetap tidak terdistribusi secara normal. tetapi, merujuk pada asumsi central limit theorem yang menyatakan bahwa untuk sampel yang besar terutama dengan jumlah observasi lebih dari 30 (n>30), maka distribusi sampel telah dianggap normal (ghozali, 2013). untuk uji asumsi klasik yang meliputi uji multikolinearitas, heteroskedastisitas dan autokorelasi hanya dilakukan pada variabel independen. hasil dari pengujian ini menyatakan bahwa seluruh variabel independen bebas dari masalah multikolinieritas dan heterokedastisitas, namun terjadi gejala adanya autokorelasi. salah satu cara untuk memperbaiki gejala autokorelasi adalah dengan memasukkan lag masing-masing variabel dan residualnya, kemudian mencari koefisien beta untuk memperoleh variabel baru dengan rumus npd=lnpd-(0,664*lagpd), dan seterusnya (ghozali, 2013). setelah dilakukan upaya perbaikan tersebut ternyata nilai durbin watson (dw) sebesar 1,536 lebih kecil dari nilai batas atas (du) dan lebih besar dari nilai batas bawah (dl), sesuai kriteria dl<dw<du (1,4136<1,536<1,6723) maka dinyatakan bahwa pengujian ini tidak dapat disimpulkan. pengujian & pembahasan hipotesis pengujian hipotesis dilakukan dengan tujuan untuk menguji diterima atau ditolaknya suatu hipotesis menggunakan model analisis regresi berganda. analisis regresi digunakan untuk mengukur kekuatan hubungan antara dua variabel atau lebih, juga menunjukkan arah hubungan antara variabel dependen dengan variabel independen (ghozali, 2013). setelah lolos hasil uji asumsi klasik, maka tahap berikut adalah melakukan evaluasi dan interpretasi model regresi berganda. berikut adalah tabel hasil olah data analisis regresi berganda menggunakan ibm spss 20.0 untuk melihat kelayakan model, seberapa jauh variabel independen dapat menjelaskan variabel dependen baik secara simultan, parsial, maupun persentase yang dilihat dari nilai adjusted r square. analisis faktor-faktor yang mempengaruhi penerimaan pajak ……. dian purnama sari dan fitrawati ilyas 81 tabel 2 hasil uji analisis regresi berganda variabel β t sig. konfirmasi pengujian hipotesis (constan) 0,338 0,356 0,724 pdrb 0,761 3,506 0,001 hipotesis diterima jumlah penduduk 0,450 1,607 0,115 hipotesis ditolak inflasi 0,029 2,324 0,025 hipotesis ditolak probabilitas statistik f (goodness of fit) adjusted r square r square std. error of estimate 0,000 0,579 0,606 0,373 sumber: data sekunder diolah, 2015 berdasarkan tabel 2, pengujian terhadap variabel dependen pajak daerah dan tiga variabel independennya yang terdiri pdrb, jumlah penduduk, dan inflasi diperoleh nilai probabilitas f (0,000) < nilai signifikan (sig ≤ 0,05). hal ini mengidentifikasikan bahwa model regresi yang digunakan dalam penelitian ini layak (fit) untuk digunakan sebagai model regresi pengujian hipotesis dengan nilai koefisien determinasi (adjusted r 2 ) sebesar 0,579, yang berarti bahwa sebesar 57,9% variabel pajak daerah mampu dijelaskan oleh variabel pdrb, jumlah penduduk, dan inflasi. uji signifikansi-t dilakukan untuk menguji hipotesis yang menyatakan bahwa variabel pdrb, jumlah penduduk, dan inflasi secara terpisah (parsial) berpengaruh terhadap pajak daerah dengan tingkat kesalahan adalah 5%. apabila tingkat signifikansi t > signifikansi = 0,05 maka hipotesis ditolak, dan sebaliknya jika tingkat signifikansi t ≤ signifikansi = 0,05 maka hipotesis diterima. dari tabel 2 diperoleh persamaan model menjadi : npd = 0,338 + 0,761 npdrb + 0,45 njp + 0,029 nif hipotesis 1 koefisien regresi pendapatan per kapita (npdrb) sebesar 0,761 dengan nilai signifikansi sebesar 0,001. maksud dari nilai tersebut adalah setiap kenaikan 1% dari pdrb akan meningkatkan pajak daerah sebesar 0,761. hal ini berarti bahwa semakin tinggi pdrb, maka akan meningkatkan penerimaan pajak daerah. pernyataan dalam deskripsi apbd 2013 menyebutkan bahwa pdrb sangat erat kaitannya dengan pajak daerah karena dapat menggambarkan pertumbuhan ekonomi suatu daerah. bila pertumbuhan ekonomi suatu daerah meningkat, maka pendapatan dan kesejahteraan masyarakat akan meningkat pula. dengan naiknya pendapatan yang dihasilkan masyarakat, maka tingkat konsumsi akan meningkat pula seiring dengan meningkatnya kemampuan seseorang untuk membayar pajak yang pada akhirnya dapat meningkatkan penerimaan pajak yang dipungut oleh pemerintah daerah (nurrohman, 2010). pengaruh positif yang ditunjukkan dari nilai beta tersebut searah dengan arah yang diajukan pada hipotesis. dengan demikian h1 dari penelitian ini diterima. hasil penelitian ini konsisten dengan penelitian sebelumnya yang dilakukan oleh ayugustiningtyas (2003), nurrohman (2010), dan haniz (2013) yang menyatakan bahwa kinerja pdrb berpengaruh positif terhadap penerimaan pajak daerah kabupaten/kota di provinsi jawa tengah, kota surakarta, dan kota tegal. hipotesis 2 koefisien regresi jumlah penduduk (njp) sebesar 0,45 dan nilai signifikansi sebesar 0,115. hasil pengujian ini menunjukkan bahwa jumlah penduduk tidak berpengaruh positif terhadap pajak daerah karena memiliki nilai signifikansi lebih besar dari 0,05. ini berarti semakin tinggi jumlah penduduk, belum tentu akan meningkatkan penerimaan pajak daerah. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 75-84 82 penduduk di provinsi bengkulu dalam ruang lingkup usia produktif (15-64 tahun) yang dianggap merupakan masa pencapaian kinerja yang baik, masih terdapat pula penduduk yang tidak memiliki pekerjaan tetap untuk menyalurkan kemampuan mereka dengan harapan memiliki penghasilan yang memadai. selain itu, tidak semua penduduk bengkulu adalah wajib pajak yang berkewajiban menyetorkan pajak daerah dan pajak lainnya, masih adanya penduduk yang bersekolah, masih banyaknya pengangguran, dan tidak semua penduduk memiliki pekerjaan atau usaha yang dikenakan pajak daerah. penduduk bengkulu yang bukan merupakan penyetor pajak daerah hanya akan berkontribusi terhadap penerimaan pajak daerah dari konsumsi yang mereka lakukan sehari-hari. dengan demikian dapat disimpulkan bahwa jumlah penduduk memiliki peran tidak langsung dalam membantu meningkatkan pendapatan pajak daerah di provinsi bengkulu. oleh karena itu, dinyatakan h2 penelitian ini ditolak. hasil penelitian di atas membuktikan bahwa kondisi tersebut konsisten dengan hasil penelitian yang dilakukan nurrohman (2010) dan helti (2010) yang menyebutkan bahwa jumlah penduduk tidak berpengaruh positif terhadap penerimaan pajak daerah karena jumlah penduduk yang dijadikan sampel belum mengkhususkan pada jumlah penyetor pajak daerah. hipotesis 3 koefisien regresi inflasi (nif) sebesar 0,029 dan nilai signifikansi sebesar 0,025. hasil pengujian ini menunjukkan bahwa inflasi tidak berpengaruh negatif terhadap pajak daerah walaupun memiliki nilai signifikansi lebih kecil dari 0,05. hal ini disebabkan karena arah positif yang ditunjukkan dari nilai βeta tidak searah dengan arah yang diajukan pada hipotesis. ini berarti bahwa setiap kenaikan inflasi akan berdampak positif terhadap kenaikan pendapatan pajak daerah di provinsi bengkulu, jika inflasi yang terjadi masih dalam kategori inflasi ringan yang tidak menyebabkan perubahan berarti pada kebijakan yang dibuat oleh pemerintah dalam proses pembangunan ekonomi. dalam penelitian ini, laju inflasi tertinggi yang terjadi di provinsi bengkulu hanya mencapai angka 9,94 persen di tahun 2013. inflasi yang berada di bawah angka 10 persen adalah inflasi yang tergolong inflasi ringan yang dapat memberikan dampak positif seperti mendorong perekonomian lebih baik dengan meningkatkan pendapatan nasional dan mendorong keinginan masyarakat untuk bekerja, menabung, dan mengadakan investasi. dengan demikian, adanya gejolak inflasi yang masih ringan tidak menyebabkan penurunan nilai mata uang yang cukup berarti, sehingga aktivitas ekonomi yang terjadi akan otomatis mengikuti laju inflasi dan secara umum masyarakat tidak akan merasa dirugikan oleh laju inflasi karena masih merasakan aktivitas perekonomian seperti biasa. dengan demikian h3 dari penelitian ini ditolak. hasil penelitian ini tidak konsisten dengan penelitian nurrohman (2010) yang menyatakan tidak adanya pengaruh inflasi terhadap penerimaan pajak daerah di kota surakarta. tetapi hal yang berbeda terjadi di wilayah provinsi bengkulu, hasil penelitian ini membuktikan bahwa adanya hubungan positif antara inflasi dan pajak daerah. perbedaan hasil penelitian mungkin saja terjadi karena adanya perbedaan lokasi dan variasi pada data observasi. pada pengujian sebelumnya dikatakan tidak bervariasinya data observasi inflasi ini disebabkan oleh kesamaan laju inflasi secara umum yang digunakan tiap kabupaten/kota adalah inflasi kota bengkulu. penutup simpulan dari hasil analisa dan pembahasan analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah di provinsi bengkulu dapat disimpulkan bahwa pertama, hasil peelitian membuktikan bahwa pendapatan per kapita (pdrb) berpengaruh positif terhadap pajak analisis faktor-faktor yang mempengaruhi penerimaan pajak ……. dian purnama sari dan fitrawati ilyas 83 daerah di provinsi bengkulu. hal ini berarti bahwa meningkatnya pdrb akan berpengaruh meningkatkan penerimaan pajak daerah. kedua, hasil penelitian ini membuktikan bahwa jumlah penduduk tidak berpengaruh positif terhadap pajak daerah di provinsi bengkulu. hal ini berarti bahwa banyaknya jumlah penduduk belum tentu akan meningkatkan pajak daerah karena tidak semua penduduk pada usia produktif 15-64 tahun memiliki pekerjaan dan penghasilan tetap, terutama dalam ruang lingkup pembayaran pajak daerah. dengan kata lain, penduduk memiliki peran tidak langsung terhadap peningkatan pajak daerah kecuali penduduk tersebut berada dalam ruang lingkup sebagai wajib pajak penyetor pajak daerah. ketiga, hasil penelitian ini membuktikan bahwa inflasi tidak berpengaruh negatif terhadap pajak daerah di provinsi bengkulu. hal ini berarti bahwa dampak yang ditimbulkan inflasi di provinsi bengkulu adalah positif dan dapat membantu meningkatkan pendapatan pajak daerah dengan syarat inflasi yang terjadi masih ringan di bawah 10 persen, dengan tingkat inflasi yang terjadi diasumsikan sama untuk seluruh kabupaten dan kota penelitian ini memiliki keterbatasan dengan melihat hasil penelitian yang menunjukkan bahwa variabel dependen dapat dijelaskan oleh variabel independen hanya sebesar 57,9%. hal ini berarti terdapat faktor lainnya yang mempengaruhi pajak daerah tetapi tidak dimasukkan kedalam model penelitian dengan perolehan sebesar 42,1%. penelitian selanjutnya diharapkan bisa menambah aspek-aspek lain yang lebih spesifik selain pdrb, jumlah penduduk, dan inflasi seperti jumlah penyetor pajak daerah guna memperkecil cakupan jumlah penduduk yang benar-benar memiliki peran langsung terhadap penerimaan pajak daerah dan memasukkan nilai pajak peralihan pbb (pajak bumi dan bangunan) yang baru dilaksanakan oleh pemerintah daerah di provinsi bengkulu tertanggal 1 januari 2014 sebagai potensi peningkatan pad dalam ruang lingkup pajak daerah karena pbb merupakan salah satu sumber pungutan pajak yang besar, yang sebelumnya dipungut oleh pemerintah pusat. daftar pustaka agustiningtyas, veronika winarti. 2003. analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah kabupaten dan kota di provinsi jawa tengah (tahun 19982001). tesis (tidak dipublikasikan). universitas diponegoro semarang. aliandi, vidya dwi anggitasari. 2013. pengaruh jumlah wisatawan, jumlah hotel, dan tingkat hunian hotel terhadap penerimaan pajak hotel (studi kasus pada kota yogyakarta). skripsi (tidak dipublikasikan). universitas diponegoro semarang arikunto, suharsimi. 2006. prosedur penelitian suatu pendekatan praktik. jakarta : rineka cipta. badan pusat statistik. 2014. provinsi bengkulu dalam angka, 2009-2013. bps provinsi bengkulu : bengkulu. badan pusat statistik. 2014. kota bengkulu dalam angka, 2009-2013. bps kota bengkulu : bengkulu. bengkulu today. 2014. “pemkot sosialisasikan pajak daerah dan pembinaan terhadap wajib pajak se-kota bengkulu”. http://bengkulu today.com/pemkot-sosialisasikanpajak-daerah-dan-pembinaan-terhadap-wajib-se-kota-bengkulu/. diakses : 14 oktober 2014 ganie, djupiansyah. 2012. analisis beberapa variabel yang mempengaruhi penerimaan pajak daerah dan prospek peningkatannya di kabupaten berau. working paper. samarinda :universitas mulawarman. https://www .academia.edu/4312686/jurnal djupiansyah ganie. diakses : 09 oktober 2014. ghozali, imam. 2013. aplikasi analisis multivariate dengan program ibm spss 21 update pls regresi. cetakan ketujuh. badan penerbit universitas diponegoro : semarang. http://bengkulutoday.com/pemkot-sosialisasikan-pajak-daerah-dan-pembinaan-terhadap-wajib-se-kota-bengkulu/ http://bengkulutoday.com/pemkot-sosialisasikan-pajak-daerah-dan-pembinaan-terhadap-wajib-se-kota-bengkulu/ jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 75-84 84 haniz, nadya fazriana. 2013. analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah kota tegal. skripsi (tidak dipublikasikan). universitas diponegoro semarang. haniz, nadya fazriana. 2013. analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah kota tegal. journal of economics. volume 3, nomor 1, tahun 2013, halaman 1-13. helti, kristiana advina. 2010. analisis faktor-faktor yang mempengaruhi pajak daerah serta tingkat efisiensi dan efektivitas dalam pemungutan (studi kasus di kabupaten karanganyar). skripsi (tidak dipublikasikan). universitas sebelas maret surakarta. kementerian keuangan republik indonesia direktorat jenderal pajak. 2012. b http://www.pajak.go.id/content/ pengalihan-pbb-perdesaan-dan-perkotaan. diakses : 14 oktober 2014. kementerian keuangan republik indonesia direktorat jenderal perimbangan keuangan. 2013. “deskripsi dan analisis apbd 2013”. www.djpk.depkeu.go.id. diakses : 01 april 2014. nurrohman, alfian. 2010. analisis faktor-faktor yang mempengaruhi penerimaan pajak daerah di kota surakarta (tahun 1994-2007). skripsi (tidak dipublikasikan). uns surakarta. resmi, siti. 2011. perpajakan. edisi 6. jakarta : salemba empat. sekaran, uma. 2006. research methods for bussiness, metodologi penelitian untuk bisnis. edisi 4. jakarta : salemba empat. sukirno, sadono. 2010. makro ekonomi. edisi 3. jakarta : rajawali pers. tahwin, muhammad. 2013. identifikasi faktor-faktor yang mempengaruhi penerimaan pajak daerah. jurnal studi ekonomi. fakultas ekonomi sekolah tinggi ilmu ekonomi ‘yppi’ rembang. volume 18, nomor 2, agustus 2013, halaman 1-8. undang-undang dasar 1945 pasal 18 ayat 2. undang-undang nomor 9 tahun 1967 dan peraturan pemerintah nomor 20 tahun 1968 tentang pembentukan provinsi bengkulu. undang-undang nomor 32 tahun 2004 tentang pemerintahan daerah. undang-undang nomor 33 tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan pemerintah daerah. undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah. wikipedia. 2014. “inflasi”. (www.google.com). diakses : 02 februari 2015. http://www.pajak.go.id/content/%20pengalihan-pbb-perdesaan-dan-perkotaan http://www.djpk.depkeu.go.id/ jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 101 110 101 pengaruh sosialisasi perpajakan, pemahaman, kemudahan dan manfaat yang dirasakan wajib pajak umkm terhadap kepatuhan memiliki npwp (study pada wajib pajak umkm di kota bengkulu) the influences of taxation socialization, understanding, easiness and beneficial that will give for micro small medium business on obedience possess taxpayer number. (study at tax payers in bengkulu city) dilla kurniasi 1), halimatusyadiah, se, m.si., ak, ca2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu dillakurniasi@gmail.com 1 ), halimahtusyadiah@gmail.com 2 ) abtract the objective of this research is to prove the influence of the socialization of taxation, understanding of taxation, convenience of taxation and benefits that were felt by umkm taxpayers against compliance to have npwp. data used in this research are primary data that were obtained from questionnaires that distributed to taxpayers. the number of questionnaires distributed were 155 questionnaires, but only 93 questionnaires that could be processed. data were analyzed by multiple linear regression that using spss program. the result of this research showed that the socialization of taxation, understanding of taxation, convenience of taxation and benefits of taxation have positive influence and significant against taxpayers compliance to have npwp. this research can contribute to kpp pratama bengkulu city to increase tax revenue target by collecting taxpayers to have a tax identification number (npwp). the limitation of this research are on the number of questionnaires that distributed only in several sub-district in bengkulu city. therefore, further research is suggested to expand the research areas. key words: socialization, understanding, taxation, benefit, compliance. abstrak penelitian ini bertujuan untuk membuktikan pengaruh sosialisasi perpajakan, pemahaman perpajakan, kemudahan perpajakan, manfaat yang dirasakan terhadapkepatuhan memiliki npwp dengan menggunakan theory of planned behavior. data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner pada wajib pajak umkm di kota bengkulu. jumlah kuesioner yang disebarkan adalah 155 kuesioner, tetapi hanya 93 kuesioner yang dapat diolah. data dianalisis dengan menggunakan analisis regresi linear berganda dengan menggunakan program spss. hasil penelitian menunjukkan bahwa sosialisasi perpajakan, pemahaman perpajakan, kemudahan perpajakan, manfaat yang dirasakan berpengaruh positif dan signifikan terhadapkepatuhan wajib pajak untuk memiliki npwp. penelitian ini dapat memberikan kontribusi bagi kpp pratama kota bengkulu untuk meningkatkan target penerimaan pajak dengan cara menjaring wajib pajak untuk memiliki nomor pokok wajib pajak (npwp). adapun keterbatasan penelitian ini terdapat pada jumlah kuesioner yang hanya dibagikan di beberapa kecamatan di kota bengkulu. oleh karena itu, penelitian selanjutnya disarankan untuk memperluas wilayah penelitian. kata kunci: sosialisasi, pemahaman, perpajakan, manfaat, kepatuhan. mailto:dillakurniasi@gmail.com1 pengaruh sosialisasi perpajakan,... dilla kurniasi dan halimatusyadiah 102 pendahuluan latar belakang indonesia merupakan salah satu negara berkembang yang sedang melakukan pembangunan di segala bidang. dalam melakukan pembangunan tersebut, pemerintah perlu memikirkan langkah agar dana pembangunan tidak bergantung pada pihak lainnya. salah satunya adalah meningkatkan penerimaan negara sehingga dapat mengurangi ketergantungan terhadap pihak luar negeri dan indonesia menjadi negara yang mandiri dalam pembangunannya. sumber penerimaan tersebut dapat berasal dari penerimaan pajak negara maupun penerimaan bukan pajak. masih rendahnya tingkat kepatuhan wajib pajak untuk memenuhi kewajiban perpajakannya. provinsi bengkulu merupakan salah satu provinsi yang sedang berkembang dalam bidang perdagangan, salah satunya pada sektor usaha mikro, kecil dan menegah terutama kota bengkulu. realisasi penerimaan pajak kota bengkulu tidak seiring dengan pertumbuhan jumlah umkm yang terus meningkat dari tahun ke tahun terutama di kota bengkulu. hal ini dapat dilihat pada tabel tabel perbandingan jumlah umkm di kota bengkulu dengan umkm yang terdaftar di kpp pratama kota bengkulu sumber: kpp kota bengkulu dan dinas umkm provinsi bengkulu dari tabel tersebut menunjukkan bahwa dari tahun 2014 hingga tahun 2016 terjadi kenaikan jumlah umkm yang cukup signifikan di kota bengkulu. tetapi peningkatan jumlah umkm terdaftar tersebut tidak sebanding dengan peningkatan jumlah umkm yang ada di kota bengkulu. hal tersebut terlihat dari jumlah umkm yang mendaftarkan diri di kpp pratama kota bengkulu pada tahun 2016 hanya mencapai 26,37 % dari jumlah umkm yang ada di kota bengkulu. sedangkan sisanya sebesar 73,63 % masih belum mendaftarkan usahanya dan belum memiliki npwp. hal tersebut menunjukkan bahwa di kota bengkulu terdapat permasalahan kepatuhan umkm dalam memiliki npwp. selain itu, rendahnya kepatuhan pemilik umkm dalam melaksanakan kewajiban perpajakannya juga dapat terlihat dari rendahnya kontribusi pajak dari sektor umkm terhadap penerimaan pajak kota bengkulu. kontribusi penerimaan pajak dari sektor umkm di kota bengkulu dapat dilihat pada tabel tabel kontribusi penerimaan pajak dari sektor umkm kota bengkulu tahun penerimaan pajak kota bengkulu penerimaan pajak dari sektor umkm kota bengkulu kontribusi (%) 2014 rp 614.141.762.979 rp 1.239.750.367 0,20 % 2015 rp 789.497.996.883 rp 1.423.343.343 0,18 % 2016 rp. 839.153.889.294 rp 550.363.155 0,06 % sumber: kpp pratama kota bengkulu, diolah (2017) tahun jumlah umkm kota bengkulu umkm yang terdaftar di kkp kota bengkulu persentase (%) 2014 2078 906 43,5 2015 3553 1194 33,6 2016 3882 1024 26,37 jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 101 110 103 dari tabel tersebut menunjukkan bahwa kontribusi pajak dari sektor umkm sangat rendah, yaitu tidak mencapai 1% dari jumlah penerimaan pajak di kpp pratama kota bengkulu. jumlah penerimaan pajak tersebut tidak sebanding apabila dibandingkan dengan jumlah umkm di kota bengkulu yang terus mengalami peningkatan. hingga saat ini upaya untuk meningkatkan penerimaan perpajakan, terutama dari sektor umkm terus dilakukan. untuk memberikan dukungan bagi pengusaha yang berstatus usaha mikro kecil dan menengah (umkm), pemerintah akan menaikan ambang batas atau treshold sebagai pengusaha kena pajak. sesuai dengan peraturan menteri keuangan (pmk) nomor : 197/pmk.03/2013 yang ditetapkan tanggal 20 desember 2013 dan mulai berlaku efektif sejak 1 januari 2014 bahwa batasan omset pengusaha kecil yang wajib dikukuhkan sebagai pengusaha kena pajak atau pkp atau wajib menjadi pajak pertambahan nilai yang berlaku senilai rp4,8 miliar. penentuan batasan pkp ini bertujuan agar pengusaha umkm lebih mendapatkan keadilan dan kesenjangan yang tercipta bisa dikikis. untuk meningkatkan penerimaan pajak direktorat jendral pajak melakukan upaya melalui penjaringan wajib pajak baru dimana wajib pajak nantinnya akan diberikan nomor pokok wajib pajak (npwp). dikarenakan masih rendahnya tingkat kepatuhan pemilik umkm dalam memiliki npwp maka penting untuk mengkaji mengenai faktor-faktor apa saja yang dapat mempengaruhi wajib pajak dalam memiliki npwp. rumusan masalah rumusan masalah dari penelitian ini adalah apakah sosialisasi perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp ? 1. apakah pemahaman perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp ? 2. apakah kemudahan perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp ? 3. apakah manfaat yang dirasakan wajib pajak berpengaruh positif terhadap kepatuhan memiliki npwp ? tujuan penelitian adapun tujuan dari penelitian ini adalah untuk membuktikan sosialisasi perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp. 1. untuk membuktikan pemahaman perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp. 2. untuk membuktikan kemudahan perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp. 3. untuk membuktikan pengaruh manfaat yang dirasakan terhadap kepatuhan memiliki npwp. manfaat penelitian manfaat penelitian ini adalah: 1. secara teoritis hasil penelitian ini penelitian ini dapat menjadi pedoman, pembelajaran dan sumbangsih pemikiran mengenai pengembangan theory of planned behavior (tpb) yang dapat mempengaruhi kepatuhan wajib pajak umkm dalam memiliki npwp serta menambah bukti empiris mengenai pengaruh sosialisasi perpajakan, pemahaman perpajakan, kemudahan perpajakan dan manfaat yang dirasakan wajib pajak umkm pengaruh sosialisasi perpajakan,... dilla kurniasi dan halimatusyadiah 104 terhadap kepatuhan memiliki nomor pokok wajib pajak sehingga ilmu akuntansi perpajakan semakin berkembang dan dapat menjadi bahan referensi bagi penelitipeneliti selanjutnya 2. secara praktis bagi direktorat jendral pajak khususnya kkp kota bengkulu diharapkan mampu memberikan masukan serta referensi dalam membuat kebijakan yang berhubungan untuk meningkatkan kepatuhan usaha mikro, kecil dan menengah dalam memiliki npwp melalui sosialisasi perpajakan, pemahaman perpajakan, kemudahan perpajakan dan manfaat yang dirasakan pemilik umkm. kerangka teoritis dan hipotesis sosialisasi perpajakan sosialisasi pajak harus dilakukan secara teratur karena peraturan dan sosialisasi perpajakan yang diadakan harus dapat menyampaikan semua informasi ke dalam wajib pajak. sosialisasi pajak harus disampaikan dengan jelas agar wajib pajak dapat memahami informasi yang diberikan. kejelasan dalam memberikan sosialisasi dapat dipengaruhi oleh cara atau media sosialisasi yang mungkin mudah untuk dimengerti oleh wajib pajak. melalui sosialisasi pajak yang intensif dapat meningkatkan pengetahuan dan pemahaman calon wajib pajak mengenai semua hal yang berkaitan perpajakan. tanpa adanya sosialisasi yang efektif kepada wajib pajak, khususnya pemilik umkm maka para pelaku usaha akan mengalami kesulitan dalam memenuhi kewajiban perpajakannya. menurut winerungan (2013) bahwa dengan kurang intesifnya sosialisasi yang diberikan akan berdampak pada rendahnya pengetahuan dan pemahaman wajib pajak sehingga berpengaruh pada kepatuhan pajaknya. hal tersebut memberi informasi bahwa semakin baik memberi penyuluhan peraturan perpajakan yang berlaku akan meningkatkan kepatuhan umkm untuk memiliki npwp. penelitian yang dilakukan oleh putri (2013), menemukan bahwa sosialisasi pajak mempunyai pengaruh terhadap kepatuhan memiliki npwp . penelitian dari meri,dkk (2015) menunjukan bahwa sosialisasi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak umkm dalam memiliki npwp dan juga penelitian ummami (2015) menunjukan sosialisasi pajak dan penghasilan wajib pajak secara bersama-sama (simultan) berpengaruh terhadap kepemilikan npwp pada pengusaha umkm. berdasarkan penjelasan tersebut , maka hipotesis yang kedua yaitu : h1 : sosialisasi perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp pemahaman perpajakan sesuai dengan sistem perpajakan di indonesia yang menggunakan self assesment system, dimana wajib pajak memiliki kesadaran dalam mendaftarkan diri untuk memiliki nomor pokok wajib pajak, kesadaran tersebut tidak dapat terjadi jika wajib pajak tidak memahami mengenai kewajibannya dalam urusan perpajakan. pelaksanaan kewajiban perpajakan dapat terpenuhi dengan baik apabila wajib pajak memiliki pemahaman yang baik mengenai peraturan perpajakan yang berlaku. hardiningsih (2011) mengatakan bahwa wajib pajak yang tidak memahami peraturan perpajakan secara jelas akan cenderung menjadi wajib pajak yang tidak patuh. hal ini yang menjadi dasar adanya dugaan bahwa pemahaman wajib pajak berpengaruh terhadap kepatuhan wajib pajak. semakin tinggi tingkat pemahaman wajib pajak mengenai peraturan perpajakan maka kepatuhan wajib pajak dalam memiliki npwp juga akan semakin meningkat. tanpa pemahaman yang baik maka umkm akan sulit dalam memenuhi kewajiban jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 101 110 105 perpajakannya. dari penelitian yang dilakukan oleh masruroh (2013), putri (2013), wirapati dan jati (2014), meri (2015) menemukan bahwa variabel pemahaman wajib pajak berpengaruh positif terhadap tingkat kepatuhan umkm dalam memiliki npwp. berdasarkan penjelasan tersebut, maka hipotesis yang pertama yaitu : h2 : pemahaman perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp kemudahan perpajakan dan kepatuhan memiliki npwp persepsi pengendalian perilaku pada theory of planned behavior merupakan persepsi seseorang tentang kemudahan atau kesulitan melakukan sesuatu. saat ini, dalam memiliki npwp wajib pajak diberikan kemudahan dalam urusan perpajakannya untuk pembuatan dan penghapusan npwp itu sendiri. selaras dengan kepentingan usaha wajib pajak maka, usaha untuk mempermudah wajib pajak dalam memperoleh npwp juga harus ditingkatkan. terkait dengan kemudahan dan dalam rangka meraih kepercayaan masyarakat, direktur jenderal pajak melakukan program modernisasi perpajakan secara komprehensif yang meliputi modernisasi sistem administrasi perpajakan seperti, e-registration. salah satu tujuan program modernisasi adalah mendapatkan tingkat kepatuhan perpajakan yang tinggi dan kepercayaan terhadap administrasi perpajakan (prihantara dan supriyadi: 2011). dari penjelasan di atas kepatuhan wajib pajak untuk memiliki npwp secara positif berhubungan dengan faktor kemudahan. penelitian prihantara dan supriyadi (2011) menemukan bahwa terdapat pengaruh positif dan signifikan pada faktor kemudahan terhadap kepemilikan npwp. semakin tinggi fakor kemudahan dalam urusan perpajakan maka semakin tinggi tingkat kepemilikan npwp. h3 : kemudahan dalam urusan perpajak berpengaruh positif terhadap kepatuhan memiliki npwp manfaat yang dirasakan dan kepatuhan memiliki npwp pada dasarnya, seseorang akan enggan untuk melakukan sesuatu yang tidak memberikan manfaat bagi dirinya. theory of planned behavior menjelaskan bahwa ada keyakinan atau penilaian terhadap hasil dari suatu perilaku yang kemudian membentuk variabel sikap (attitude). sikap mengacu pada sejauh mana seseorang mengevaluasi hal tersebut menguntungkan atau tidak menguntungkan dari perilaku yang akan dilakukan. semakin banyak manfaat yang didapat oleh seseorang atas kepemilikan npwp, maka tingkat kepatuhan untuk melaksanakan kewajibannya akan semakin tinggi (maulana, 2013). wajib pajak akan mempunyai keinginan untuk memiliki npwp apabila wajib pajak merasakan manfaat atas memiliki npwp tersebut. beberapa diantaranya adalah dengan memiliki npwp maka pemilik umkm akan mendapat kemudahan dalam pengurusan administrasi yang mensyaratkan npwp, misalnya pengajuan kredit di bank, menjadi konsultan pajak maupun untuk mengikuti lelang pemerintah. dalam penelitian yang dilakukan oleh putri (2013), menemukan bahwa manfaat atas npwp mempunyai pengaruh terhadap kepatuhan memiliki npwp. penelitian putri (2013) sejalan dengan penelitian yang dilakukan oleh priantara (2011) dan prakoso (2011) dimana manfaat npwp mempunyai hubungan positif serta berpengaruh signifikan terhadap kepatuhan wajib pajak. maka hipotesis keempat yang diturunkan adalah sebagai berikut: h4 : manfaat yang dirasakan berpengaruh positif terhadap kepatuhann memiliki npwp. pengaruh sosialisasi perpajakan,... dilla kurniasi dan halimatusyadiah 106 metode penlitian jenis penelitian jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. populasi dan sampel penelitian populasi dalam penelitian ini adalah usaha mikro kecil dan menengah (umkm) yang memiliki npwp sebanyak 1.024 ( kpp pratama kota bengkulu). teknik pengambilan sampel yang dipakai pada penelitian ini adalah non probability sampling. penelitian ini menggunakan rumus slovin dengan tingkat kelonggaran 10%, sehingga jumlah sampel yang didapat sejumlah 92 umkm variabel operasional penlitian variabel independen sosialisasi perpajakan (x1), indikator variabel sosialisasi perpajakandirujuk pada penelitian wijayanto (2015), yaitu : tatacara sosialisasi pajak, frekuensi sosialisasi pajak, kejelasan sosialisasi pajak yang diberikan petugas pajak, pengetahuan perpajakan pemahaman wajib pajak (x2) adalah semua hal tentang perpajakan yang dimengerti dengan baik dan benar oleh wajib pajak indikator variabel pemahaman wajib pajak dirujuk pada penelitian putri (2013), yaitu : pemahaman terhadap fungsi pajak, pemahaman terhadap kewajiban perpajakan, sanksi yang diterima apabila tidak mendaftarkan usahanya sebagai wajib pajak, fungsi npwp, mekanisme pendaftaran untuk mendapatkan npwp. kemudahan perpajakan (x3) indikator variabel ini sesuai dengan priantara dan supriyadi(2011), yaitu: kemudahan ketika membuat dan menghapus npwp, kemudahan menjalankan hak dan kewajiban perpajakan. manfaat yang dirasakan wp merupakan kegunaan yang dirasakan oleh wp jika memiliki npwp. manfaat yang dirasakan wp dalam memiliki tersebut diukur dengan indikator yang dirujuk dari penelitian masruroh (2013) yaitu : wajib pajak dapat melaporkan pajak dengan tertib, wajib pajak akan memperoleh kemudahan pelayanan pajak, wajib pajak akan mempermudah dalam pengajuan usaha, wajib pajak akan memperoleh kemudahan pengajuan kredit bank. kepatuhan umkm dalam memiliki npwp indikator dari variabel merujuk pada penelitian putri (2013) yaitu: mendaftarkan diri untuk memiliki npwp secara sukarela, memiliki npwp karena merupakan wajib pajak patuh. pengujian hipotesis nilai t digunakan untuk melihat pengaruh dari masing-masing variabel independen terhadap variabel dependen juga dilakukan dengan melihat nilai probabilitasnya (signifikansi), dimana apabila nilai signifikan t < 0,1 , maka itu artinya variabel independen berpengaruh jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 101 110 107 terhadap dependen, sebaliknya apabila nilai signifikan t > 0,1 itu berarti variabel independen tidak berpengaruh terhadap variabel dependen (ghozali, 2013). hasil dan pembahasan uji validitas semua item intrumen kuisioner memiliki nilai signifikansi masing-masing variabel memenuhi nilai kmo msa lebih besar dari 0,50 berarti bahwa alat ukur dalam penelitian ini adalah valid. uji reliabilitas semua variabel memiliki nilai koefisien cronbach alpha lebih besar dari 0,6 sehingga dapat dikatakan instrumen pertanyaan yang digunakan dalam penelitian ini sudah reliabel. uji asumsi klasik hasil uji asumsi klasik variabel hasil persyaratan keterangan normalitas sig > 0,05 sig > 0,05 distribusi normal multikolinearitas toleransi > 0,1 dan vif < 10 toleransi > 0,1 dan vif < 10 bebas multikolinearitas heteroskedastisitas sig > 0,05 sig > 0,05 bebas heteroskedastisitas sumber : data primer diolah, 2017 pembahasan sosialisasi perpajakan terhadap kepatuhan memiliki npwp sejalan dengan indikator-indikator yang digunakan dalam mengukur sosialisasi perpajakan membuktikan bahwa berpengaruh positif terhadap kepatuhan memiliki npwp. wajib pajak mendapatkan informasi tentang kemudahan mendaftarkan diri dengan e-npwp, mendapatkan informasi tentang kasus-kasus perpajakan, aturan dan sanksi perpajakan dengan website pajak, koram, majalah serta dari penyuluhan-penyuluhan yang diberikan kantor pajak. tpb (theory of planned behavioral) menjelaskan perilaku wajib pajak dapat dilihat dari sosialisasi perpajakan yang diberikan pemerintah yang akan membentuk norma subjektif (normatif beliefs) keyakinan individu terhadap harapan orang lain sebagai referensi sehingga mempengaruhi keputusan individu untuk memiliki npwp. hal ini dapat dilihat dari tabel data statistik, variabel sosialisasi perpajakan memiliki rata-rata nilai aktual lebih besar dari rata-rata teoritis. hal tersebut dapat diartikan bahwa dengan pelayanan pajak, dimana dengan adanya pelayanan yang baik dari petugas pajak, sistem perpajakan yang efisien dan efektif, serta penyuluhan-penyuluhan pajak yang memberikan motivasi kepada wajib pajak agar taat pajak, dapat membantu mereka memilih perilaku taat pajak yaitu untuk memiliki npwp. pemahaman perpajakan terhadap kepatuhan memiliki npwp hipotesis kedua menyatakan bahwa pemahaman perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp secara statistik hipotesis ini diterima. hal ini berarti semakin tinggi tingkat pemahaman perpajakan wajib pajak umkm maka semakin meningkat pengaruh sosialisasi perpajakan,... dilla kurniasi dan halimatusyadiah 108 kepatuhan umkm dalam memiliki npwp, sebaliknya semakin rendah pemahaman perpajakan wajib pajak umkm maka akan semakin rendah tingkat kepatuhan umkm dalam memiliki npwp. sejalan dengan indikator-indikator yang digunakan dalam mengukur pemahaman perpajakan membuktikan bahwa berpengaruh positif terhadap kepatuhan memiliki npwp. wajib pajak memahami fungsi perpajakan sebagai sumber dana terbesar dari negara, memahami kewajiban perpajakan denagn mendaftarkan diri untuk memiliki npwp, memahami sanksi yang diterima jika tidak memiliki npwp, fungsi npwp serta mekanisme pembuatan npwp. kemudahan perpajakan terhadap kepatuhan memiliki npwp hipotesis ketiga menyatakan bahwa kemudahan perpajakan berpengaruh positif terhadap kepatuhan memiliki npwp secara statistik hipotesis ini diterima. hal ini berarti semakin tinggi tingkat kemudahan perpajakan maka akan meningkatkan kepatuhan umkm dalam memiliki npwp, sebaliknya rendahanya kemudahan yang diberikan dalam hal perpajakan maka akan menurun tingkat kepatuhan pemilik umkm dalam memiliki npwp. sejalan dengan indikator-indikator yang digunakan dalam mengukur kemudahan perpajakan membuktikan bahwa berpengaruh positif terhadap kepatuhan memiliki npwp. menunjukan sebagian besar wajib pajak umkm di kota bengkulu merasakan kemudahan dalam mendapatkan informasi mengenai pembuatan dan pengahpusan npwp. sehingga kualitas sistem pelayanan elektronik perpajakan merupakan salah satu cara direktorat jenderal pajak (djp) untuk membantu meringankan kewajiban perpajakan agar wajib pajak beranggapan bahwa untuk memiliki npwp mudah dilakukan. manfaat yang dirasakan terhadap kepatuhan memiliki npwp hipotesis keempat menyatakan bahwa manfaat yang dirasakan berpengaruh positif terhadap kepatuhan memiliki npwp secara statistik hipotesis ini diterima hal ini berarti semakin besar manfaat yang dirasakan wajib pajak maka semakin meningkat tingkat kepatuhan umkm dalam memiliki npwp, sebaliknya semakin kecil manfaat yang dirasakan maka akan semakin menurun tingkat kepatuhan pemilik umkm dalam memiliki npwp. sejalan dengan indikator-indikator yang digunakan dalam mengukur kemudahan perpajakan membuktikan bahwa berpengaruh positif terhadap kepatuhan memiliki npwp. dalam penelitian ini wajib pajak umkm di kota bengkulu dapat mengajukan kredit di bank dengan baik, melaporkan pajak dengan tertib dan memperoleh kemudahan pelayanan pajak. dengan semakin banyaknya manfaat yang didapatkan wajib pajak umkm dalam memiliki npwp maka semakin meningkat tingkat kepatuhan wajib pajak umkm dalam memiliki npwp penutup kesimpulan 1. semakin intens dan efektif sosialisasi perpajakan yang diberikan seperti informasi untuk mendaftarkan diri dengan e-npwp dengan pemberian informasi melalui penyuluhan langsung mau pun tidak langsung maka semakin besar kepatuhan umkm dalam memiliki npwp. 2. semakin baik tingkat pemahaman wajib pajak umkm terhadap perpajakan seperti pemahaman terhadap fungsi pajak, kewajiban perpajakan, sanksi yang di terima apabila tidak mendaftarkan usahanya sebagai wajib pajak, fungsi npwp serta mekanisme pembuatan dan penghapusan npwp maka semakin meningkat kepatuhan umkm dalam memiliki npwp jurnal akuntansi issn 2303-0356 vol.8 no.2 juni 2018 hal 101 110 109 3. semakin banyak kemudahan yang di berikan dalam hal perpajakan yaitu pelayanan dari petugas pajak maka semakin meningkatkan kepatuhan umkm dalam memiliki npwp. 4. semakin banyak manfaat yang dirasakan wajib pajak umkm dalam memiliki npwp seperti pengajukan kredit bank, pengajuan izin usaha, kemudahan mendapatkan pelayanan perpajakan maka akan semakin meningkat kepatuhan umkm dalam memiliki npwp. saran saran yang dapat diberikan untuk penelitian selanjutnya adalah: 1. memperluas responden pada wajib pajak pemik umkm yang tidak memiliki npwp dan tidak hanya di kota bengkulu. 2. menambahkan variabel independen lain selain dari sosialisasi perpajakan, pemahaman perpajakan, kemudahan perpajakan, serta manfaat yang dirasakan yang dapat mempengaruhi kepatuhan umkm dalam memiliki npwp seperti penghasilan wajib pajak. keterbatasan penelitian adapun keterbatasan dari penelitian ini berupa: 1. penelitian ini tidak apat di generalisasikan karena responden penelitian ini terbatas hanya menggunakan wajib pajak pemilik umkm yang memiliki npwp sehingga kurang mewakili keseluruhan wajib pajak yang ada di kota bengkulu 2. dari hasil penelitian ada faktor lain yang dapat memberikan kontribusi yaitu penghasilan, dilihat dari tingkat omset yang dimiliki oleh umkm kota bengkulu cendrung dibawah 300 juta sehingga membuat umkm enggan mendaftarkan diri untuk memiliki npwp daftar pustaka ghozali, imam. 2013. aplikasi analisis multivariate dengan program ibm spss 21 edisi 7. semarang: badan penerbitan universitas diponogoro. hardiningsih, pancawati dan nila yulianawati. 2011. faktor-faktor mempengaruhi kemauan membayar pajak. jurnal dinamika keuangan dan perbankan. fakultas ekonomi universitas stikubank, semarang masruroh, siti. 2013. pengaruh kemanfaatan npwp, pemahaman wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak (studi empiris pada wp op di kabupaten tegal). journal of accounting. fakultas ekonomika dan bisnis universitas diponegoro maulana, irfan dan fauziati, popi dan herawati.2013. faktor-faktor yang mempengaruhi pengusaha kecil dan mikro mendaftar menjadi wajib pajak orang pribadi. artikel ilmiah. jurusan akuntansi, fakultas ekonomi universitas bung hatta meri, betri, sirajuddin dan icha fajriana. 2015. faktor-faktor yang mempengaruhi kepatuhan pemilik usaha mikro, kecil, dan menengah (umkm) dalam memiliki nomor pokok wajib pajak. (survey padawajib pajak pemilik umkm yang terdaftar di kpp pratama barat). jurnal akuntansi. stie mdp, palembang peraturan menteri keuangan 197/pmk.03/2013 : perubahan atas peraturan nomor 68/pmk.03/2010 tentang batasan pengusaha kecil pajak pertambahan nilai pengaruh sosialisasi perpajakan,... dilla kurniasi dan halimatusyadiah 110 priantara, diaz dan bambang supriyadi. 2011. faktor-faktor yang mempengaruhi pengusaha kecil dan mikro mendaftar menjadi wajib pajak orang pribadi. jurnal akuntansi dan keuangan. universitas mercu buana, jakarta. putri, wike puspasari. 2013. faktor-faktor yang mempengaruhi kepatuhan pemilik usaha mikro, kecil dan menengah (umkm) dalam memiliki nomor pokok wajib pajak (npwp) (survey pada wajib pajak pemilik umkm yang terdaftar di kpp pratama batu). jurnal ilmiah mahasiswa feb vol 1, no 2. universitas brawijaya. umammi, khairah. 2015. pengaruh manfaat yang dirasakan wajib pajak, kepercayaan terhadap aparat pajak, sosialisasi pajak, dan penghasilan wajib pajak terhadap kepemilikan nomor pokok wajib pajak (npwp). jurnal jom fekon vol.2 no.2. fakultas ekonomi universitas riau, pekanbaru, indonesia winerungan, oktaviane lidya. 2013. sosialiasai perpajakan, pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wpop di kpp manado dan kpp bitung. jurnal emba vol.1 no.3. fakultas ekonomi dan bisnis, jurusan akuntansi universitas sam ratulangi, manado. wirapati, i putu dan i ketut jati.2014. faktor-faktor yang memengaruhi kepatuhan pengrajin dalam memiliki npwp di kabupaten gianyar. jurnal akuntansi. fakultas ekonomi dan bisnis universitas udayana, bali jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 1-12 1 diversitas manajemen dan diversifikasi pendapatan sebagai faktor yang mempengaruhi profitabilitas perbankan (studi empiris pada perbankan yang terdaftar di bei periode 2010 – 2014) sayydatuz shoimah jamruddin1), nova novita2) nova.novita@ibs.ac.id2) stie indonesia banking school abstract ideally, there is no difference perception between members of an organization toward internal auditor roles. this study identified the perception between employees and lecturers of university of bengkulu; whether the internal auditor as audit snoop, consultant, or management representative. data is analyzed using independent sample t test. the research results show that there are difference perceptions between employee and lecturers toward the role of internal auditor as audit snoop and as a consultant. however, this study found no difference perceptions among them on the role of internal auditor as management’s representative. major role of internal auditor according to employee and lecturers at the university of bengkulu is the role of as a consultant. keywords : internal auditor, role, audit snoop, consultant, management’s representative. pendahuluan auditor internal dibentuk dalam rangka menguji dan mengevaluasi kegiatan-kegiatan bagi organisasi untuk membantu pecapaian efektifitas organisasi serta menyediakan sarana analisis, penilaian, rekomendasi, nasihat, dan informasi sehubungan dengan aktifitas yang diaudit dalam organisasi. tanpa adanya fungsi auditor internal, pimpina kesulitan untuk memperoleh informasi internal yang bebas mengenai kinerja organisasi. di dalam menjalankan fungsinya, auditor yang melaksanakan proses audit di organisasi tidak hanya berasal dari pihak eksternal organisasi saja, namun juga dapat dilakukan oleh pihak internal organisasi. menurut mulyadi (2013:28) orang atau kelompok orang yang melaksanakan audit dapat dikelompokkan menjadi tiga golongan: auditor independen, auditor pemerintah, dan auditor intern. perusahaan mempekerjakan auditor internal mereka sendiri, baik untuk melakukan audit keuangan maupun operasional. oleh karena auditor internal menghabiskan waktu mereka dalam suatu organisasi, maka mereka tahu lebih banyak mengenai operasional organisasi dibandingkan auditor eksternal (arens dkk, 2011:450). audit internal merupakan suatu aktivitas konsultasi yang dikelola secara independen dan objektif, yang dirancang sebagai penambah nilai untuk meningkatkan kegiatan operasional organisasi. secara efektif, audit internal menyediakan informasi yang dibutuhkan pimpinan dalam menjalankan tanggung jawab. penilaian secara independen dilakukan audit internal pada suatu organisasi untuk menilai kegiatan operasional dengan mengukur dan mengevaluasi kecukupan kontrol serta efektivitas dan efisiensi dari kinerja organisasi (sawyer, 2005:7). pada kenyataannya, keberadaan auditor internal dipandang dari banyak sisi oleh pihak dalam organisasi. awalny, auditor internal lebih berperan sebagai pengawas atau mata dan telinga manajemen karena manajemen membutuhkan kepastian terkait dengan pelaksanaan kebijakan yang telah ditetapkan untuk menghindari tindakan yang menyimpang. audit internal lebih berorientasi pada pelaksanaan tindakan pemeriksaan terhadap tingkat kepatuhan mailto:nova.novita@ibs.ac.id persepsi pegawai atas peran auditor internal……. siti aisyah dan yoan happy gusmara 2 para pelaksana dengan ketentuan-ketentuan yang ada dan ini sering dianggap sebagai tindakan yang konfrontatif (tampubolon, 2005:1). dewasa ini, fokus utama audit internal mengalami pergeseran menjadi konsultan untuk organisasi atau kliennya, yaitu membantu satuan kerja operasional mengelola risiko dengan mengidentifikasi masalah-masalah dan memberikan saran untuk tindakan perbaikan yang dapat memberikan tambahan nilai sebagai amunisi memperkuat organisasi. bahkan untuk masa yang akan datang diprediksikan peran auditor internal akan menjadi katalisator yang akan ikut serta dalam penentuan tujuan dari suatu organisasi (tampubolon, 2005:2). universitas bengkulu adalah salah satu badan layanan umum (blu) yang menjalankan usaha secara sehat. konsekuensi dari status ini, mengharuskan universitas bengkulu memiliki unit pengawasan internal. keberadaan unit ini seiring dengan umur status blu yag disandang. penelitian ini difokuskan untuk melihat persepsi seluruh pegawai yang terdiri dari tenaga pendidik dan tenaga pendidikan di universitas bengkulu atas peran auditor internal. adapun variabel yang menjadi ukuran peran auditor internal dalam penilitian ini adalah audit snoop, consultant, dan management’s representative. dengan menggunakan ukuran tersebut, diharapkan persepsi kedua tipe karyawan atas peran auditor internal adalah sama. menurut ikhsan (2005:93) persepsi adalah bagaimana orang-orang melihat atau menginterpretasikan peristiwa, objek, serta manusia. orang-orang bertindak atas dasar persepsi mereka dengan mengabaikan apakah persepsi itu mencerminkan kenyataan yang sebenarnya. pada kenyataannya, setiap orang memiliki persepsinya sendiri atas suatu kejadian. uraian kenyataan seseorang mungkin jauh berbeda dengan uraian orang lain. persepsi merupakan suatu proses yang melibatkan pengetahuan-pengetahuan sebelumnya dalam memperoleh dan menginterpretasikan stimulus yang ditunjukkan oleh pancaindra. dengan kata lain, persepsi merupakan kombinasi antara faktor utama dunia luar (stimulus visual) dan diri manusia itu sendiri (pengetahuan-pengetahuan sebelumnya). penelitian terdahulu yang dilakukan oleh listiatik (2007) menyebutkan bahwa peran auditor internal menimbulkan perbedaan persepsi karyawan rumah sakit panti rini. ada beberapa karyawan memiliki persepsi bahwa auditor internal sebagai kawan karena menganggap dengan keberadaan auditor internal sebagai konsultan dan katalisator yang dapat memberikan kontribusi berupa saran atau masukan dalam pencapaian tujuan perusahaan. di sisi lain, ada sebagian karyawan yang memiliki persepsi bahwa auditor internal adalah lawan karena melihat peran sebagai pengawas yang dijalankan auditor internal seperti layaknya polisi yang melakukan pemeriksaan. sama halnya dengan penelitian yang dilakukan oleh tjahyono (2010) mengenai analisis peran auditor internal di perguruan tinggi swasta universitas sanata dharma menunjukkan bahwa peran auditor internal yang paling berperan adalah sebagai consultant. akan tetapi, berbeda dengan hasil penelitian yang dilakukan oleh priantinah dkk (2012) di hotel inna garuda yogyakarta yang menunjukkan bahwa peran auditor yang paling berperan adalah sebagai pengawas. penelitian ini merujuk pada penelitian yang dilakukan tjahyono (2010). perbedaan dengan penelitian sebelumnya adalah responden yang digunakan dalam penelitian dan variabel yang menjadi ukuran peran auditor internal. adapun dalam penelitian tjahyono (2010), responden yang digunakan dalam penelitian adalah pihak yayasan, rektorat, kepala biro atau unit, dan struktural fakultas dan variabel untuk peran auditor internalnya adalah sebagai watchdog, consultant, dan catalyst. sedangkan responden yang digunakan dalam penelitian ini adalah pegawai tenaga pendidik dan pegawai kependidikan dan variabel untuk peran auditor internalnya adalah sebagai audit snoop, consultan, management’s representative. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 1-12 3 kerangka teoritis dan pengembangan hipotesis teori persepsi menurut kreitner (2003:208) “persepsi adalah proses kognitif yang memungkinkan kita dapat menafsirkan dan memahami lingkungan di sekitar kita”. penafsiran tersebut merupakan pandangan kita tentang lingkungan atau tempat di mana kita berada. menurut suharnan (2005: 23) persepsi adalah suatu proses penggunaan pengetahuan yang telah dimiliki (yang disimpan di dalam ingatan) untuk mendeteksi atau memperoleh dan menginterpretasi stimulus (rangsangan) yang diterima oleh alat indera seperti mata, telinga dan hidung. menurut sunaryo (2004), persepsi merupakan proses diterimanya rangsangan melalui panca indera yang didahului oleh perhatian (attention), sehingga individu sadar tentang sesuatu yang ada di dalam maupun di luar dirinya. melalui persepsi, dapat diketahui perubahan perilaku seseorang. setiap individu kadang-kadang memiliki persepsi yang berbeda walaupun mengamati objek yang sama. faktor-faktor yang mempengaruhi persepsi persepsi dikatakan rumit dan aktif karena walaupun persepsi merupakan pertemuan antara proses kognitif ddan kenyataan, persepsi lebih banyak melibatkan kegiatan kognitif. persepsi lebih banyak dipengaruhi oleh kesadaran, ingatan, pikiran, dan bahasa. dengan demikian, persepsi bukanlah cerminan yang tepat dari realitas (ikhsan, 2010: 94). dari beberapa definisi persepsi, dapat disimpulkan bahwa persepsi setiap individu mengenai suatu objek atau peristiwa tergantung pada dua faktor, yaitu faktor dalam diri seseorang (aspek kogniti) dan faktor dunia luar (aspek stimulus visual). robbins (2008: 175), mengemukakan bahwa sejumlah faktor beroperasi untuk membentuk dan terkadang mengubah persepsi, dalam diri objek atau target yang diartikan, atau dalam konteks situasi di mana persepsi tersebut dibuat. sedangkan menurut robbins (2008: 46), faktorfaktor yang mempengaruhi persepsi individu, meliputi: pertama; faktor pelaku persepsi. apabila seorang individu memandang suatu objek dan mencoba menafsirkan apa yang dilihatnya, penafsiran itu dipengaruhi oleh karakteristik-karakteristik pribadi dari pelaku persepsi individual itu. kebutuhan atau motif yang tidak dipuaskan dapat merangsang individu dan dapat merupakan suatu pengaruh yang kuat pada persepsi mereka. oleh karena kepentingan individu berbeda-beda, maka apa yang dipersepsikan oleh satu orang dalam situasi dapat berbeda dengan apa yang dipersepsikan orang lain. faktor ini berkaitan dengan sikap, motif, kepentingan, pengalaman, dan pengharapan. kedua; faktor objek. karakteristik-karakteristik dalam target yang diamati, dapat mempengaruhi apa yang dipersepsikan. objek atau peristiwa yang belum pernah dialami sebelumnya akan lebih mencolok dari pada yang pernah dialami masa lalu. di samping itu, objek-objek yang berdekatan satu dengan yang lain cenderung dipersepsikan bersama-sama. sebagai akibat dari kedekatan fisik atau waktu, sering individu menggabungkan objek-objek yang sebenarnya tidak berkaitan. faktor objek meliputi: ukuran, intensitas dan kontras atau pertentangan. ketiga; faktor situasi. tekanan waktu, sikap orang lain, lingkungan kerja, lingkungan social, dan faktor-faktor situasi lain mempengaruhi persepsi. auditor internal pemeriksa intern (internal auditing) adalah aktivitas penilaian yang independen untuk setiap kegiatan operasional, lini dan staf organisasi dalam perusahaan (halim, 1992). dalam penelitian ini penulis menggunakan istilah pemeriksaan intern, pengawasan internal, internal persepsi pegawai atas peran auditor internal……. siti aisyah dan yoan happy gusmara 4 auditing dan audit internal. istilah-istilah tersebut mempunyai arti dan maksud yang sama yaitu pemeriksaan yang dilakukan dari dalam organisasi yaitu pegawai organisasi yang bersangkutan. dalam melaksanakan tugasnya, audit internal tidak hanya melaksanakan pemeriksaan untuk menemukan kelemahan yang terdapat pada unit-unit yang ada apakah sudah sesuai dengan apa yang telah digariskan atau belum melainkan juga memberikan rekomendasi perbaikan-perbaikan pada setiap penyimpangan yang terjadi sehingga dapat berjalan sesuai apa yang telah ditetapkan. tugas dari audit internal adalah membantu organisasi untuk mencapai tujuan perusahaan melalui sistem yang ditetapkan dan memastikan rencana dari perusahaan tersebut telah dijalankan serta informasi yang digunakan relevan. demikian pula sistem pengendaliannya apakah sudah cocok dengan program organisasi serta penerapannya pada organisasi tersebut. sedangkan fungsi audit internal adalah sebuah fungsi penilaian independen dalam suatu organisasi guna menelaah atau mempelajari dan menilai kegiatankegiatan organisasi untuk memberikan saran-saran kepada manajemen dengan tujuan untuk membantu semua tingkatan manajemen agar tanggung jawabnya dapat dilaksanakan secara efisien dan efektif (tugiman, 1995:11). kegiatan audit internal menguji dan menilai efektivitas dan kecukupan sistem pengendalian internal yang ada dalam organisasi. tanpa fungsi audit internal, pimpinan organisasi tidak memiliki sumber informasi internal yang bebas mengenai kinerja organisasi, mengingat pengertian audit internal adalah: “internal auditing is an independent appraisal function esthablished within an organization to examine and evaluate its activities as a service to the organization (sawyer 2003:8).” redefinisi audit internal yang telah ditetapkan oleh iia board of directors pada bulan juni 1999 adalah :“internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. it helps an organization accomplish its objective by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance process”. audit tersebut membantu organisasi mencapai tujuannya dengan menerapkan pendekatan secara sistematis dan berdisiplin untuk mengevaluasi dan meningkatkan efektivitas proses pengelolaan resiko, kecukupan kontrol dan pengelolaan organisasi (sawyer 2003:9). peran auditor internal dalam organisasi dalam sebuah organisasi fungsi manajemen berawal dari perencanaan, pengorganisasian, pengarahan dan pengendalian. untuk menjalankan sistem pengendalian, manajer puncak dalam sebuah organisasi dibantu oleh auditor internal dalam menjalankan tugasnya dalam mengendalikan sebuah organisasi. auditor internal adalah orang-orang yang bekerja pada organisasi untuk mengevaluasi, menilai dan memberikan saran-saran kepada manajemen organisasi tersebut. peran auditor internal antara lain menaksir dan menghitung risiko yang akan terjadi dalam berbagai aktivitas yang terjadi dalam organisasi, melakukan tugas lain yang diminta secara khusus oleh manajemen, juga mempunyai waktu untuk konsultasi dan memecahkan masalah bila diminta oleh bagian lain dari organisasi tersebut. selain itu peran auditor internal menurut tampubolon (2005:1-2) adalah sebagai berikut: pertama, peran konvensional auditor sebagai pengawas. pada awalnya audit internal dikenal sebagai pendekatan berbasis pada sistem yang dalam perkembangan selanjutnya beralih keaudit internal berbasiskan proses. pada saat itu audit internal masih banyak berperan sebagai mata dan telinga menajemen dikarenakan pihak manajemen memerlukan kepastian bahwa semua kebijakan yang telah ditetapkan dapat berjalan sesuai apa yang telah digariskan atau dengan kata lain tidak akan dilaksanakan secara menyimpang juga oleh para pegawai. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 1-12 5 orientasi audit internal banyak dilakukan pemeriksaan terhadap tingkat ketentuan-ketentuan yang ada atau audit kepatuhan. peran dari fungsi pengawasini secara berangsur ditinggalkan. kedua, peran auditor sebagai konsultan. dalam perkembangan audit, muncul audit berbasiskan resiko yang disebabkan karena banyak usaha yang memiliki resiko yang tinggi. maka selain sebagai pemeriksa, audit internal berfungsi juga sebagai mitra manajemen yang berperan sebagai konsultan yang mempunyai tugas untuk memberikan masukan berbagai masalah yang berhubungan dengan sumber daya yang dimiliki dalam organisasi tersebut. selain itu dikarenakan keterbatasan sumber daya yang tersedia maka operasional auditnya bersifat jangka menengah. audit ini memfokuskan pada pengelolaan resiko dengan mengidentifikasi masalah serta memberikan saran-saran sebagai nilai tambah sehingga dapat memperkuat organisasi tersebut. ketiga, peran auditor internal sebagai katalisator. seiring berkembangnya semua aspek dalam kehidupan, berkembang pula bermacam resiko yang berasal dari dalam maupun dari luar organisasi (perusahaan) yaitu banyaknya pesaing, maka audit internal dimungkinkan berperan serta menentukan tujuan dari perusahaan tersebut. proses auditnya disebut quality assurance dan bersifat jangka panjang karena ikut menanamkan nilai-nilai yang sangat mendasar sesuai konsep quality management yang menjadi pegangan karyawan. peran auditor internal sebagai audit snoop penelitian yang dilakukan oleh listiatik (2007) menyebutkan bahwa peran auditor internal menimbulkan perbedaan persepsi karyawan rumah sakit panti rini. ada beberapa karyawan memiliki persepsi bahwa auditor internal sebagai kawan karena menganggap dengan keberadaan auditor internal sebagai konsultan dan katalisator yang dapat memberikan kontribusi berupa saran atau masukan dalam pencapaian tujuan perusahaan. di sisi lain, ada sebagian karyawan yang memiliki persepsi bahwa auditor internal adalah lawan karena melihat peran sebagai pengawas yang dijalankan auditor internal seperti layaknya polisi yang melakukan pemeriksaan. begitupun penelitian yang dilakukan oleh priantinah dkk (2012) persepsi karyawan tentang peran auditor internal sebagai pengawas, konsultan dan katalisator dalam pencapaian tujuan perusahaan studi kasus di hotel inna garuda yogyakarta di hotel inna garuda yogyakarta yang menunjukkan bahwa terdapat perbedaan persepsi atas peran auditor internal, yang paling berperan adalah sebagai pengawas. oleh karena itu dirumuskan hipotesis sebagai berikut: ho1 : tidak terdapat perbedaan persepsi antara pegawai tenaga pendidik dan pegawai kependidikan atas peran auditor internal sebagai audit snoop di blu universitas bengkulu peran audit internal sebagai consultant penelitian terdahulu yang dilakukan oleh tjahyono (2010) mengenai analisis peran auditor internal di perguruan tinggi swasta universitas sanata dharma menunjukkan bahwa terdapat perbedaan persepsi atas peran auditor internal, yang paling berperan adalah sebagai consultant. penelitian yang dilakukan oleh krisna (2016) mengenai persepsi karyawan pada unit auditor internal di rsup dr. soeradji tirtonegoro klaten menyimpulakan bahwa terdapat perbedaan persepsi antara karyawan dimana peran sebagai consultant yang mendapat peringkat pertama. penelitian sugiarti (2015) mengenai persepsi peran auditor internal di pt.xyz menyimpulkan bahwa tidak ditemukan perbedaan persepsi yang signifikan antara auditor internal dan auditee terhadap aktivitas audit internal. kesamaan persepsi antara auditor persepsi pegawai atas peran auditor internal……. siti aisyah dan yoan happy gusmara 6 internal dan auditee tersebut merupakan salah satu faktor yang menyebabkan aktivitas audit internal berjalan dengan efektif. oleh karena itu dirumuskan hipotesis sebagai berikut: ho2 : tidak terdapat perbedaan persepsi antara pegawai tenaga pendidik dan pegawai kependidikan atas peran auditor internal sebagai consultant di blu universitas bengkulu. peran audit internal sebagai management’s representative berdasarkan hasil penelitian menurut citriadi (2015) terdapat perbedaan persepsi antara karyawan. peran auditor sebagai pengawas mendapatkan frekuensi sebesar 67,1%, sedangkan untuk peran auditor internal sebagai konsultan mendapat frekuensi sebesar 79,3%, dan untuk peran auditor sebagai katalisator mendapat frekuensi sebasar 82,9%. jadi, dapat disimpulkan bahwa persepsi auditee mengindikasikan bahwa peran auditor internal dalam bidang perbankan sudah cukup efektif dalam pelaksanaannya. begitupun penelitian yang dilakukan oleh budiman (2015) mengenai persepsi manajer perusahaan terhadap fungsi audit internal yang bernilai tambah menyimpulkan bahwa terdapat perbedaan persepsi, sebagian besar responden setuju bahwa auditor internal yang ada diperusahaannya mampu memberikan aktivitas bernilai tambah untuk membantu perusahaan dalam mencapai tujuannya tidak hanya berperan sebagai pengawas yang hanya mencari-mencari masalah dari perusahaan. ho3 : tidak terdapat perbedaan persepsi antara pegawai tenaga pendidik dan pegawai kependidikan atas peran auditor internal sebagai management’s representative di blu universitas bengkulu metode penelitian populasi dan sampel penelitian populasi dalam penelitian ini adalah seluruh pegawai aparatur sipil negara dan pegawai honorer yang ada di universitas bengkulu. yang menjadi sampel dalam penelitian ini adalah pegawai tenaga pendidik dan kependidikan. teknik pengambilan sampel dalam penelitian ini adalah menggunakan purposive sampling, yaitu pengambilan sampel yang bersifat tidak acak, yang dipilih berdasarkan kriteria tertentu. adapun kriteria sampel adalah sebagai berikut. kelompok 1 adalah pegawai tenaga pendidik yang merupakan pegawai aparatur sipil negara dengan tugas tambahan seperti dekan, wakil dekan, dan ketua jurusan atau prodi s1 di universitas bengkulu. kelompok 2adalah pegawai kependidikan yang merupakan pegawai aparatur sipil negara dan pegawai non pns yang ada di bagian keuangan universitas bengkulu. variabel penelitian, defenisi operasional dan pengukuran variabel dari variabel yang telah digambarkan pada kerangka pemikiran dalam penelitian ini, definisi operasional yang digunakan adalah sebagai berikut. 1. peran auditor sebagai audit snoop; peran audit snoop bertujuan untuk memastikan ketaatan atau kepatuhan terhadap ketentuan, peraturan atau kebijakan yang telah ditetapkan. audit yang dilakukan adalah compliance audit dan apabila terdapat penyimpangan dapat dilakukan koreksi terhadap sistem pengendalian manajemen. peran audit snoop biasanya menghasilkan saran atau rekomendasi yang mempunyai impact jangka pendek, misalnya perbaikan sistem dan prosedur atau internal control. 2. peran auditor sebagai consultant; peran sebagai consultant diharapkan dapat memberikan manfaat berupa nasehat dalam pengelolaan sumber daya organisasi sehingga dapat membantu tugas para manajer operasional. audit yang dilakukan adalah operational audit jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 1-12 7 atau performa audit, yaitu meyakinkan bahwa organisasi telah memanfaatkan sumber daya organisasi secara ekonomis, efisien dan efektif sehingga dapat dinilai apakah manajemen telah menjalankan aktivitas organisasi yang mengarah pada tujuannya. 3. peran auditor sebagai management’s representative; peran auditor internal sebagai management’s representative berkaitan dengan quality assurance, sehingga auditor internal diharapkan dapat membimbing manajemen dalam mengenali risiko-risiko yang mengancam pencapaian tujuan organisasi. quality assurance bertujuan untuk meyakinkan bahwa proses bisnis yang dijalankan telah menghasilkan produk atau jasa yang dapat memenuhi kebutuhan customer. dalam peran management’s representative, auditor internal bertindak sebagai fasilitator dan agent of change. impact dari peran management’s representative bersifat jangka panjang, karena fokus katalis adalah nilai jangka panjang dari organisasi, terutama berkaitan dengan tujuan organisasi yang dapat memenuhi kepuasan stakeholder. penerapan risk management dan risk based audit adalah salah satu contoh peran auditor internal sebagai management’s representative. metode analisis data uji kualitas data menurut ghozali (2006), kualitas data yang dihasilkan dari penggunaan instrumen penelitian dapat dievaluasi melalui uji reliabilitas dan uji validitas. pengujian tersebut masingmasing untuk mengetahui konsistensi dan akurasi data yang dikumpulkan dari penggunaan instrumen. uji validitas uji validitas data digunakan untuk mengukur sah atau valid tidaknya suatu kuesioner. suatu kuesioner dikatakan valid jika pertanyaan pada kuesioner mampu untuk mengungkapkan sesuatu yang akan diukur oleh kuesioner tersebut. uji validitas yang digunakan dalam menghitung korelasi antara skor masing-masing butir pertanyaan dengan tata skor setiap konstruknya (ghozali, 2006). pengujian ini menggunakan metode pearson correlation. untuk melihat tingkat validitas digunakan taraf signifikan 5%. kriteria yang diterapkan dalam menentukan validitas data adalah dengan melihat signifikansi r hitung (koefisien dan korelasi) pada taraf signifkansi 5%. dikatakan valid apabila korelasi antar skor masing-masing butir pertanyaan dengan total skor setiap konstruknya berbeda pada level di bawah 5%, sehingga alat ukur dinyatakan valid jika nilai signifikansinya < 0,05 (ghozali, 2006). uji reliabilitas pengujian reliabilitas dimaksudkan untuk mengukur bahwa instrumen yang digunakan benar-benar menghasilkan data yang bebas dari kesalahan. suatu instrumen dikatakan reliabel jika jawaban terhadap pertanyaan adalah konsisten dari waktu ke waktu. teknik yang digunakan untuk mengukur reliabilitas dengan menggunakan cronbach’s alpha. variabel tersebut akan dikatakan reliabel bila cronbach alpha-nya memiliki nilai lebih besar dari 0,60 (ghozali, 2006). uji normalitas uji normalitas bertujuan untuk menguji apakah dalam model regresi, variabel pengganggu atau residual memiliki distribusi normal. uji normalitas ini digunakan untuk semua hipotesis. ada dua cara untuk mendeteksi apakah residual berdistribusi normal atau tidak yaitu dengan analisis grafik dan uji statistik. pengujian normalitas data dengan analisis persepsi pegawai atas peran auditor internal……. siti aisyah dan yoan happy gusmara 8 statistik salah satunya dilakukan dengan menggunakan uji statistik non-parametric kolmogorov-smirnov (k-s). hasil dan pembahasan deskriptif data penelitian sampel dalam penelitian ini adalah pegawai tenaga pendidik yang mempunyai tugas tambahan, dan pegawai tenaga kependidikan yang bekerja di bagian keuangan. pegawai tenaga pendidik yang menjadi responden dalam penelitian ini terdiri dari dekan, wakil dekan, ketua jurusan atau ketua prodi yang berjumlah keseluruhan 74 responden. sedangkan tenaga kependidikan yang menjadi responden dalam penelitian ini adalah seluruh pegawai tetap dan pegawai tidak tetap yang bekerja di bagian keuangan rektorat dan fakultas-fakultas yang berjumlah keseluruhan 60 responden. sampel penelitian ini terdiri dari 74 responden tenaga pendidik dan 60 responden tenaga kependidikan disajikan dalam tabel berikut : tabel 1. sampel penelitian unit/fakultas/subbag pegawai tenaga pendidik pegawai tenaga kependidikan bagian rektorat 20 fakultas keguruan dan ilmu pendidikan 16 8 fakultas hukum 7 4 fakultas ekonomi dan bisnis 7 9 fakultas ilmu sosial dan ilmu politik 11 5 fakultas pertanian 12 5 fakultas matematika dan ilmu pengetahuan alam 8 2 fakultas teknik 8 3 fakultas kedokteran 5 4 total 74 60 statistik deskriptif statistik deskriptif dalam penelitian ini disajikan pada tabel berikut : tabel 2. statistik deskriptif pegawai tenaga pendidik variabel kisaran teoritis mean teoritis kisaran aktual mean aktual standar deviasi min max min max as 8 40 24 20 35 27,45 3,605 cs 8 40 24 19 39 31,32 3,929 mr 8 40 24 21 39 31,15 4,282 jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 1-12 9 tabel 3. statistik deskriptif pegawai tenaga kependidikan variabel kisaran teoritis mean teoritis kisaran aktual mean aktual standar deviasi min max min max as 8 40 24 18 35 27,64 3,874 cs 8 40 24 19 40 31,58 4,293 mr 8 40 24 19 39 31,18 5,078 hasil pengujian hipotesis untuk menguji hipotesis pertama, kedua, dan ketiga peneliti menggunakan independent sample t test. hasil pengujian hipotesis tersebut disajikan dalam tabel berikut ini : tabel 4. hasil pengujian hipotesis 1, 2, dan 3 hasil uji beda pada tabel 3 diatas menunjukkan nilai signifikan dengan masing masing variabel pegawai tenaga pendidik dan pegawai tenaga kependidikan. untuk variabel audit snoop, dapat dilihat nilai signifikannya sebesar 0,000. nilai ini sesuai dengan kriteria pvalue < 0,05. artinya hipotesis h01 ditolak, yang berarti terdapat perbedaan persepsi atas peran auditor internal yang diproksikan dengan audit snoop antara pegawai tenaga pendidik dan pegawai tenaga kependidikan. untuk variabel consultant nilai signifikan sebesar 0,000. sama halnya dengan variabel audit snoop, nilai signifikan variabel consultant juga sesuai dengan kriteria p-value < 0,05. artinya hipotesis h02 ditolak, yang berarti terdapat perbedaan persepsi atas peran auditor internal yang diproksikan dengan consultant antara pegawai tenaga pendidik dan pegawai tenaga kependidikan. untuk variabel management representative’s nilai signifikan sebesar 0,637. berbeda dengan variabel-variabel sebelumnya, variabel management representative’s memiliki nilai signifikan yang lebih besar dari 0,05. nilai ini sesuai dengan kriteria p-value > 0,05. artinya hipotesis h03 diterima, yang berarti tidak terdapat perbedaan persepsi atas peran auditor internal yang diproksikan dengan management representative’s antara pegawai tenaga pendidik dan pegawai tenaga kependidikan. pembahasan pengujian pertama pada hipotesis ho1 bertujuan untuk membuktikan apakah terdapat perbedaan persepsi pegawai tenaga pendidik dan pegawai tenaga kependidikan atas peran auditor internal di universitas bengkulu. peran auditor internal ini diproksikan dengan audit snoop. hasil pengujian yang dilakukan menunjukkan terdapat perbedaan persepsi mengenai peran audit internal sebagai audit snoop pegawai tenaga pendidik dan pegawai tenaga keterangan sig levene’s test t tabel signifikan as1-as2 0,000 -0,7927 0,000 cs1-cs2 0,401 10,375 0,000 mr1-mr2 0,920 -0,474 0,637 persepsi pegawai atas peran auditor internal……. siti aisyah dan yoan happy gusmara 10 kependidikan di universitas bengkulu. perbedaan persepsi ini menunjukkan bahwa pegawai tenaga pendidik dan pegawai tenaga kependidikan dibekali pengetahuan dan pengalaman yang berbeda sehingga menimbulkan pandangan yang berbeda pula terhadap peran audit internal sebagai audit snoop. peran auditor internal sebagai audit snoop menurut persepsi pegawai tenaga pendidik maupun pegawai tenaga kependidikan menempati peringkat ketiga sebagai peran audit internal yang sangat berperan di universitas bengkulu dengan nilai ratarata 27,45 dan 27,64. hasil penelitian ini sesuai dengan penelitian yang dilakukan tjahyono (2010) yang menyatakan bahwa peran audit sebagai audit snoop menempati peringkat ketiga di perguruan tinggi swasta universitas sanata dharma. pengujian kedua pada hipotesis ho2 bertujuan untuk membuktikan apakah terdapat perbedaan persepsi pegawai tenaga pendidik dan pegawai tenaga kependidikan atas peran auditor internal di universitas bengkulu. peran audit internal ini diproksikan dengan consultant. hasil pengujian yang dilakukan menunjukkan terdapat perbedaan persepsi mengenai peran audit sebagai consultant menurut pegawai tenaga pendidik dan pegawai tenaga kependidikan di universitas bengkulu. perbedaan persepsi ini menunjukkan bahwa pegawai tenaga pendidik dan pegawai tenaga kependidikan dibekali pengetahuan dan pengalaman yang berbeda sehingga menimbulkan pandangan yang berbeda pula terhadap peran audit internal sebagai consultant. peran auditor internal sebagai consultant menurut persepsi pegawai tenaga pendidik maupun pegawai tenaga kependidikan menempati peringkat pertama sebagai peran audit internal yang sangat berperan di universitas bengkulu dengan nilai rata-rata 31,32 dan 31,58. hasil penelitian ini sesuai dengan penelitian yang dilakukan tjahyono, (2010) yang menyatakan bahwa peran audit sebagai consultant menempati peringkat pertama di perguruan tinggi swasta universitas sanata dharma. pengujian kedua pada hipotesis ho3 bertujuan untuk membuktikan apakah terdapat perbedaan persepsi pegawai tenaga pendidik dan pegawai tenaga kependidikan atas peran auditor internal di universitas bengkulu. peran audit internal ini diproksikan dengan management’s representative. hasil pengujian yang dilakukan menunjukkan tidak terdapat perbedaan persepsi mengenai peran audit sebagai management’s representative menurut pegawai tenaga pendidik dan pegawai tenaga kependidikan di universitas bengkulu. peran auditor internal sebagai management’s representative menurut persepsi pegawai tenaga pendidik maupun pegawai tenaga kependidikan menempati peringkat kedua sebagai peran audit internal yang sangat berperan di universitas bengkulu dengan nilai rata-rata 31,15 dan 31,18. hasil penelitian ini tidak sesuai dengan penelitian yang dilakukan priantinah dkk (2012) yang menyatakan bahwa peran audit sebagai management’s representative menempati peringkat ketiga dalam pencapaian tujuan perusahaan. simpulan peran auditor internal dalam sebuah organisasi, seharusnya dan idealnya dipersepsikan sama oleh seluruh anggota organisasi. jika terdapat perbedaan, maka peran auditor internal belum sepenuhnya dipahami oleh seluruh anggota organisasi. hasil penelitian ini menunjukkan bahwa masih terdapat perbedaan persepsi antara tenaga pendidik dan tenaga pendidik atas peran internal auditor di universitas bengkulu. untuk mencapai pemahaman yang sama, maka dibutuhkan upaya dari manajemen dan unit audit internal untuk memberikan informasi dan sosialisasi sehingga setiap anggota organisasi memahami peran auditor internal. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 1-12 11 implikasi penelitian hasil penelitian tentang budaya organisasi, konflik peran serta ambiguitas terhadap akuntabilitas publik yang dimoderasi oleh komitmen organisasi di universitas bengkulu ini mempunyai implikasi sebagai berikut: 1. dapat menjadi pertimbangan pimpinan universitas bengkulu untuk meningkatkan peran audit internal sebagai audit snoop sehingga dapat memberikan kontribusi yang maksimal dalam membantu pencapaian tujuan organisasi. 2. dapat menjadi pertimbangan bagi universitas bengkulu untuk lebih memperhatikan dan memaksimalkan kegiatan audit internal dengan peran sebagai consultant sehingga dapat memberikan masukan dan pemikiran dalam membantu pencapaian organisasi serta dapat menunjang efektivitas pengendalian atas kegiatan-kegiatan yang berjalan di universitas bengkulu. 3. hasil penelitian ini diharapkan bisa membantu dalam memberikan masukan bagi universitas bengkulu dalam menentukan tujuan organisasi dengan memaksimalkan kinerja peran audit internal sebagai management’s representative walaupun dalam menerapkan peran ini secara penuh membutuhkan waktu yang cukup panjang. 4. hasil penelitian ini dapat menjadi referensi bagi peneliti selanjutnya yang tertarik meneliti dan mengkaji permasalahan yang sama, sehingga dapat memperkaya ilmu pengetahuan. keterbatasan penelitian penelitian selanjutnya dapat menambah data dari hasil wawancara mendalam (metode triangulation) dan memperluas sampel penelitian. daftar pustaka arens, a. alvin, loebbecke, james. k, 2011. auditing: pendekatan terpadu. (alih bahasa yusuf, amir abadi) edisi i. jakarta: salemba empat. budiman, s. t., 2015. persepsi manajer perusahaan terhadap fungsi audit internal yang bernilai tambah. skripsi. tidak dipublikasikan. universitas katolik widya mandala. surabaya. citriadi, andi sederajat (2015). persepsi auditee terhadap peran auditor internal dalam pencapaian tujuan organisasi (studi kasus pada pt bank sulselbar). skripsi. tidak dipublikasikan. universitas hasanuddin. makassar. ghozali, i., 2006. aplikasi analisis multivariate dengan program spss, badan penerbit universitas diponegoro, semarang. halim, a., 1992. hubungan koordinasi antara auditing eksternal dan internal, jurnal akuntansi dan manajemen , edisi oktober 1992. ikhsan, a. dan ishak, m., 2005. akuntansi keprilakuan. salemba empat: jakarta. kreitner, r., dan kinicki., a., 2003. perilaku organisasi (organizational behaviour). jakarta: salemba empat. krisna, l.w., 2016. persepsi karyawan pada unit auditor internal (sstudi kasus di rsup dr. soeradji tirtonegoro klaten). tidak dipublikasikan. skripsi. universitas sanata dharma. yogyakarta persepsi pegawai atas peran auditor internal……. siti aisyah dan yoan happy gusmara 12 listiatik. 2007. persepsi keryawan tentang auditor internal pada rumah sakit panti rapih. skripsi. tidak dipublikasikan. universitas sanata dharma.yogyakarta. mulyadi. 2013. auditing, buku satu. jakarta : salemba empat. priantinah, d dan adhisty, m.c., 2012. persepsi karyawan tentang peran auditor internal sebagai pengawas, konsultan dan katalisator dalam pencapaian tujuan perusahaan. skripsi. tidak dipublikasikan. universitas negeri yogyakarta. robbins, s.p., 2008. perilaku organisasi, edisi kesepuluh. diterjemahkan oleh diana angelina. jakarta: salemba empat. ronald, d.r., 2006. peranan audit internal pada pt. general electric indonesia. skripsi. tidak dipublikasikan. universitas sanata dharma. sawyer, l.b., 2005. internal auditing. edisi 5. jakarta: salemba empat. suharnan. 2005. psikologi kognitif. surabaya: srikandi. sunaryo. 2004. psikologi untuk keperawatan. jakarta: penerbit buku kedokteran egc. (http://books.google.co.id). diakses pada 20 november 2015. tampubolon, r., 2005. risk and system-based internal audit. jakarta: elex media komputindo. tjahyono, b., 2010. analisis peran auditor internal di perguruan tinggi swasta universitas sanata dharma. skripsi. tidak dipublikasikan. universitas sanata dharma. yogyakarta. http://books.google.co.id/ jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 143 156 143 pengaruh motivasi dan persepsi karir dibidang perpajakan terhadap minat mahasiswa untuk berkarir dalam bidang perpajakan lioni1), baihaqi2) lioni@gmail.com1), baihaqi.netty@gmail.com2) fakultas ekonomi dan bisnis universitas bengkulu abstract this study aims to examine the influence of student’s motivation and perception on the interest of student to have a career in field of taxation. the variables of this research consisted of the interest of student, the quality motivation, the perception, the career motivation, the economic motivation and the social motivation to have a career in field of taxation. the sample of this research was 227 bachelor of accounting students economic and business faculty bengkulu university who have taken taxation, auditing, tax accounting and tax planing. the data is analyzed using smartpls 2.0 m3. the result showed that accounting students’ perception, quality motivation, career motivation, social motivation to have a career in field of taxation has significant positive influence on accounting students’ interest to have a career in field of taxation. but, accounting students’ economic motivation to have a career in field of taxation didn’t have any significant positive influence to have a career in field of taxation. key words : perception, quality motivation, carrer motivation, economic motivation, social motivation, the interest of student, field of taxation. pendahuluan banyak peluang seseorang untuk berkarir di bidang perpajakan, tujuh peluang pekerjaan dan pekerjaan di bidang perpajakan, antara lain: menjadi pegawai pajak di lingkungan direktorat jenderal pajak, menjadi tax planner di kantor akuntan publik (kap), menjadi tax adviser di kantor konsultan pajak, menjadi taxman di perusahaan, menjadi pegawai akuntansi yang menguasai perpajakan, menjadi konsultan pajak mandiri, mendirikan kantor konsultan pajak (binus, 2015). kebutuhan akan tenaga ahli perpajakan yang sangat besar apalagi sejak direkorat jenderal pajak republik indonesia memperketat penerapan peraturan perpajakan indonesia, dan banyak kasus yang melibatkan berbagai perusahaan. perusahaan saat ini semakin berbenah dan mencari tenaga kerja yang selain dapat memahami akuntansi namun juga dapat memahami perhitungan pajak. terkadang sebuah perusahaan mencari tenaga kerja untuk kebutuhan masing-masing jurusan yakni tenaga akuntan sendiri dan tenaga pajak sendiri. dengan adanya jurusan akuntansi maka mahasiswa dapat memperoleh dua ilmu sekaligus yaitu ilmu akuntansi dan ilmu perpajakan yang setara brevet a dan brevet b. kedua ilmu tersebut bekaitan karena perhitungan pajak tidak akan terlepas dari perhitungan akuntansi dan begitu pula sebaliknya. perusahaan akan lebih cenderung memilih lulusan yang memiliki kedua ilmu tersebut daripada merekrut dua tenaga kerja dengan dua jurusan yang berbeda karena akan menghemat biaya dan akan lebih cepat pekerjaannya. perusahaan yang membutuhkan tenaga akuntansi perpajakan biasanya adalah perusahaan swasta (perusahaan umum, perusahaan audit), bumn, departemen atau lembaga pemerintah, kantor pajak, lsm (kusumaningtyas, 2013). tuntutan dunia kerja yang demikian dinamis menjadikan pentingnya memilih program studi yang dapat memenuhi kebutuhan tenaga kerja yang memiliki kemampuan ganda. salah pengaruh motivasi dan persepsi karir di bidang perpajakan ….. lioni dan baihaqi 144 satu program studi yang mendukung untuk berkarir di bidang perpajakan adalah jurusan akuntansi, di mana di dalam program studi ini selain ilmu akuntansi mahasiswa juga diperkenalkan dengan bagaimana dunia perpajakan ditunjukkan dengan adanya mata kuliah perpajakan, akuntansi perpajakan, hingga perencanaan pajak dalam daftar mata kuliah yang ditawarkan, sehingga dari sini mahasiswa dapat membangun persepsi dan motivasi mereka tentang profesi berkarir di bidang perpajakan. adanya persepsi pada mahasiswa terhadap peminatan karir perpajakan tentunya akan sangat mempengaruhi karir itu sendiri. banyak mahasiswa yang berfikiran kalau bidang perpajakan itu menyulitkan, karena di dalam konsep perpajakan banyak sekali peraturanperaturan yang selalu ganti setiap tahunnya, dan banyak juga perhitungan untuk menghitung pajak setiap wajib pajaknya. minimnya pengetahuan mahasiswa yang hanya mendapat ilmu perpajakan dari perkuliahannya, sehingga membuat mereka berfikir bahwa perpajakan itu menyulitkan, tetapi ada pula mahasiswa yang mungkin dari awal telah memiliki minat untuk berkarir di bidang perpajakan, terdapatnya minat dalam diri mahasiswa dapat didorong dari motivasi yang mendasarinya. pertama adanya motivasi kualitas, peningkatan kemampuan dan kualitas harus dilandasi dengan adanya dorongan yang kuat dari dalam diri. dorongan itu bisa berupa material maupun spiritual yang merupakan dasar kesiapan untuk mencapai tujuan yang dicita-citakan. dalam menggerakkan motivasi kualitas untuk mengembangkan diri, harus ada niat, kemampuan kuat serta merelakan penelitian ini merupakan pengembangan dari penelitian sebelumnya oleh dewi & setiawanta (2014) tentang faktor-faktor yang mempengaruhi minat mahasiswa berkarir di bidang perpajakan, yaitu dengan empat variabel independen yaitu persepsi, motivasi kualitas, motivasi karir, dan motivasi ekonomi. penelitian ini menambahkan satu variabel independen dari penelitian nurhayani (2012) yaitu motivasi sosial sebagai salah satu faktor yang mempengaruhi minat berkarir dalam bidang perpajakan. tujuan penelitian ini adalah untuk mengetahui: 1) pengaruh persepsi mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan; 2) pengaruh motivasi kualitas mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan; 3) pengaruh motivasi karir mahasiswa akuntansi di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan; 4) pengaruh motivasi ekonomi mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan; dan 5) pengaruh motivasi sosial mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. kerangka teoritis dan hipotesis minat karir di bidang perpajakan menurut widyastuti & suryaningsum (2004), minat adalah keinginan yang didorong oleh suatu keinginan setelah melihat, mengamati, dan membandingkan serta mempertimbangkan dengan kebutuhan yang diinginkannya. menurut muhammadinah (2009), minat diartikan sebagai kehendak, keinginan atau kesukaan. minat dan sikap merupakan dasar bagi prasangka, dan minat juga penting dalam mengambil keputusan. minat dapat menyebabkan seseorang lebih giat melakukan menuju ke sesuatu yang telah menarik minatnya. jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 143 156 145 persepsi berkarir di bidang perpajakan persepsi pada hakikatnya adalah proses kognitif yang dialami oleh setiap orang di dalam memahami informasi tentang lingkungannya, baik lewat penglihatan, pendengaran, penghayatan, perasaan, penciuman. kunci untuk memahami persepsi adalah terletak pada pengenalan bahwa persepsi merupakan suatu penafsiran yang unik terhadap situasi, dan bukannya pencatatan yang benar terhadap situasi (thoha, 2009). menurut duncan (1981), persepsi itu dapat dirumuskan dengan pelbagai cara, tetapi dalam ilmu perilaku khususnya psikologi, istilah ini dipergunakan untuk mengartikan perbuatan yang lebih dari sekedar mendengarkan, melihat atau merasakan sesuatu. motivasi teori yang digunakan ialah teori hierarki kebutuhan yang diungkap oleh maslow (1943) dalam septiyanto (2014) yang mengemukakan bahwa pada dasarnya setiap manusia memiliki kebutuhan pokok karena menyangkut kebutuhan manusia, maka teori ini digunakan untuk menunjukan kebutuhan seseorang yang harus dipenuhi agar individu tersebut termotivasi untuk bekerja. maslow berpendapat bahwa kondisi manusia berada pada kondisi mengejar yang berkesinambungan, jika satu kebutuhan terpenuhi langsung kebutuhan tersebut diganti oleh kebutuhan lain. maslow menjelaskan bahwa kebutuhan manusia bertingkat, mulai dari kebutuhan mendasar yang harus dipenuhi pada bagian bawah piramid, dan kebutuhan manusia meningkat terus ke atas apabila jenis kebutuhan yang dasar sudah terpenuhi. mulai dari kebutuhan yang paling dasar adalah kebutuhan fisiologis (physiological), kemudian berlanjut ke kebutuhan akan keamanan (safety), kebutuhan sosial (social), kebutuhan untuk rasa percaya diri esteem), dan kebutuhan puncak, yaitu aktualisasi diri (self-actualization). motivasi kualitas dalam berkarir di bidang perpajakan motivasi biasanya didefinisikan sebagai proses dimana perilaku diberikan energi dan diarahkan (wexley & yukl, 1988). dimensi motivasi terdiri atas beberapa hal tergantung pada tujuannya. widyastuti & suryaningsum (2004) menjabarkan dimensi motivasi menjadi empat macam, yaitu motivasi kualitas, motivasi karir, motivasi ekonomi, dan motivasi sosial. motivasi kualitas merupakan dorongan yang timbul dari diri seseorang yang memiliki dan meningkatkan kualitas dan kemampuannya dalam bidang yang ditekuninya sehingga dapat melaksanakan tugas dengan baik dan benar (mahmud, 2008). motivasi kualitas menurut widyastuti dan suryaningrum (2004) adalah dorongan yang timbul dari dalam diri seseorang untuk memiliki dan meningkatkan kualitas dan kemampuannya dalam melaksanakan tugasnya dengan baik dan benar. motivasi karir di bidang perpajakan karir dapat didefinisikan sebagai semua pekerjaan atau jabatan seseorang yang telah maupun sedang dilakoninya umar (2003). motivasi karir menunjuk pada dorongan yang timbul dalam diri seseorang untuk meningkatkan kemampuan pribadinya dalam rangka mencapai kedudukan, jabatan/karir yang lebih baik dari sebelumnya (widyastuti & suryaningsum, 2004). motivasi karir adalah suatu dorongan yang timbul dari dalam diri seseorang untuk meningkatkan kemampuannya untuk mencapai karir yang diinginkannya. sedangkan karir itu sendiri diartikan sebagai rangkaian sikap dan perilaku yang berhubungan dengan penjualan kerja seseorang sepanjang kehidupannya. karir juga dapat didefinisikan sebagai rumus pekerjaan seseorang sepanjang kehidupan kerjanya (minan, 2011). pengaruh motivasi dan persepsi karir di bidang perpajakan ….. lioni dan baihaqi 146 motivasi ekonomi dalam berkarir di bidang perpajakan motivasi ekonomi merupakan dorongan yang timbul dari dalam diri seseorang untuk meningkatkan kemampuan pribadinya dalam rangka untuk mencapai penghargaan finansial yang diinginkannya (widyastuti & suryaningsum, 2004). mahmud (2008) salah satu cara manajemen untuk meningkatkan prestasi kerja, motivasi, dan kepuasan kerja karyawan adalah melalui pemberian imbalan (reward). imbalan dapat didefinisikan sebagai sesuatu yang diterima karyawan sebagai balas jasa untuk kerja mereka. motivasi ekonomi dilihat dari seberapa besar dorongan meningkatkan penghargaan ekonomi baik berupa penghargaan langsung seperti pembayaran gaji pokok, atau upah dasar, overtime atau gaji dari lembur, pembayaran untuk hari libur, pembagian dari laba dan berbagai bentuk bonus berdasarkan kinerja lainnya. sedangkan penghargaan tidak langsung meliputi asuransi pembayaran liburan, tunjangan biaya sakit, program pensiun, fasilitas memadai, seperti mobil dan rumah dinas, dan berbagai manfaat lainnya. motivasi sosial dalam berkarir di bidang perpajakan motivasi sosial diartikan sebagai suatu dorongan seseorang untuk melakukan perbuatan dengan tujuan/bernilai sosial, memperoleh pengakuan maupun penghargaan dari lingkungan dimana seseorang berada. motivasi sosial berhubungan dengan keinginan untuk diakui eksistensinya (mahmud, 2008). indikator motivasi sosial sebagai berikut menurut maslow dalam sakti (2013): 1) membantu masyarakat: manusia sebagai makhluk sosial akan dengan sendirinya terdorong untuk membantu orang lain, karena pada hakikatnya manusia akan saling membutuhkan bantuan orang lain; 2) pengakuan dan penghargaan: keinginan untuk diakui baik di mata keluarga, ataupun di mata masyarakat luas akan mendorong seseorang untuk selalu berusaha mencapai tujuannya. ketika kerja kerasnya membuahkan hasil, maka orang tersebut tetap mengharapkan penghargaan sebagai hadiah untuk semua jerih payahnya; 3) memperluas hubungan sosial: semakin jauh setiap individu melangkah dalam perjalanan hidupnya, maka ia akan bertemu banyak orang yang berbeda dan dengan sendirinya akan memperluas hubungan sosialnya, pada akhirnya akan membantu dalam pencapaian tujuannya. kepercayaan diri yang tinggi. pengembangan hipotesis persepsi mahasiswa akuntasi untuk berkarir di bidang perpajakan dan minat mahasiswa akuntansi untuk berkarir di bidang perpajakan penelitian yang dilakukan muhammadinah (2009) tentang pengaruh faktor persepsi mahasiswa terhadap minat profesi, menunjukkan hasil bahwa mahasiwa yang memiliki persepsi yang baik mengenai akuntan publik, maka hal ini dapat membentuk minat mahasiswa untuk menjadi seorang akuntan publik. begitupula hasil penelitian oleh yuneriya (2013) dalam (dewi & setiawanta, 2014) dengan pembahasan yang sama bahwa persepsi berpengaruh secara signifikan terhadap minat mahasiswa mengikuti ppak. hal tersebut tidak menutup kemungkinan akan terjadi pula pada seseorang yang akan berkarir di bidang perpajakan. dalam penelitian yang telah dilakukan oleh dewi & setiawanta (2014), menunjukkan hasil bahwa persepsi berpengaruh secara signifikan terhadap minat mahasiswa berkarir dibidang perpajakan. jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 143 156 147 dari hasil-hasil penelitian terdahulu artinya, apabila persepsi mahasiswa dari pengetahuan yang mereka terima itu baik, persepsi akan berkarir di bidang perpajakan itu tinggi, contohnya bila mereka berfikir bahwa setiap proses dari mata kuliah perpajakan yang mereka jalani baik pengetahuan tentang pajak, pelatihan dan lain sebagainya sewaktu mereka di bangku kuliah itu dapat membantu mereka nanti ketika akan berkarir di bidang perpajakan, maka minat mereka untuk berkarir di bidang perpajakan tentu akan tinggi pula, sehingga dari logika tersebut dalam penelitian ini mengajukan hipotesa berikut: h1: ada pengaruh dari persepsi mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. motivasi kualitas mahasiswa akuntasi untuk berkarir di bidang perpajakan dan minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. salah satu dimensi dari motivasi yaitu ada motivasi kualitas. dimana motivasi kualitas ini merupakan motivasi yang mendorong bagaimana seseorang itu ingin meningkatkan kualitas dan kemampuannya dalam bidang yang memang dia sukai (bidang perpajakan) sehingga nantinya dia akan unggul dalam melaksanakan tugas yang ada pada bidang tersebut, hal ini nantinya akan berkaitan dengan minat berkarir dalam bidang perpajakan. indrawati (2009), menyatakan motivasi kualitas berpengaruh signifikan terhadap minat mahasiswa untuk mengikuti ppak. penelitian yang dilakukan oleh minan (2011), menunjukkan hasil bahwa terdapat pengaruh positif dari motivasi kualitas terhadap minat mahasiswa akuntansi untuk mengikuti ppak. begitu pula dengan penelitian yang dilakukan oleh indrawati (2009) menunjukkan hasil bahwa terdapat pengaruh positif dari motivasi kualitas terhadap minat mahasiswa untuk mengikuti ppak. serta hasil dari penelitian yang dilakukan oleh dewi & setiawanta (2014) bahwa variabel motivasi kualitas berpengaruh signifikan terhadap minat berkarir di bidang perpajakan. motivasi kualitas pada mahasiswa di sini adalah bahwa mahasiswa itu sadar dengan sendirinya untuk meningkatkan pengetahuan tentang isu-isu kebijakan dan peraturan tentang pajak, serta segala hal ilmu yang berkaitan dengan lingkungan bisnis, pengetahuan dan keputusan tentang keuangan, yang secara tidak langsung mengasah kualitas mereka bila mereka akan berkarir di bidang perpajakan misalnya sehingga secara tidak langsung motivasi kualitas ini dapat berpengaruh pada minat mahasiswa untuk berkarir di bidang perpajakan nantinya, sehingga dari logika tersebut dalam penelitian ini mengajukan hipotesa berikut: h2: ada pengaruh dari motivasi kualitas mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. motivasi karir mahasiswa akuntasi untuk berkarir di bidang perpajakan dan minat mahasiswa akuntansi untuk berkarir di bidang perpajakan setiap individu yang telah memiliki pekerjaan atau bahkan belum memiliki pekerjaan pasti pernah berfikir ingin memiliki jabatan/kedudukan yang lebih baik lagi di tempat kerjanya dan inilah yang dinamakan dengan motivasi karir. termasuk di dalamnya bila seseorang ingin meningkatkan karir yang terus menerus, karir di bidang perpajakan yang cukup menjanjikan dan hal ini dapat meningkatkan minat seseorang untuk berkarir di bidang perpajakan. penelitian yang dilakukan oleh beberapa peneliti sebelumnya yaitu indrawati (2009), minan (2011), widyastuti & suryaningsum (2004), nurhayani (2012) dan ikbal (2011) pada tahun yang berbeda namun dengan variabel yang sama yaitu motivasi kualitas terhadap pengaruhnya minat profesi ppak menunjukkan hasil yang sama yaitu bahwa motivasi karir berpengaruh pada minat mahasiswa akuntansi untuk mengikuti ppak. pengaruh motivasi dan persepsi karir di bidang perpajakan ….. lioni dan baihaqi 148 dari penjelasan di atas menunjukkan bahwa motivasi karir yang tinggi akan meningkatkan minat mahasiswa untuk mengikuti ppak, hal ini mungkin tidak akan jauh berbeda bila diterapkan dalam minat mahasiswa untuk berkarir di bidang perpajakkan, karena tidak begitu jauh berbeda antara hal-hal yang mendukung variabel motivasi sosial untuk mengikuti ppak dengan yang ada pada bila ingin berkarir di bidang perpajakan, misalnya beberapa mahasiswa pasti memiliki keinginan untuk meningkatkan kesempatan promosi jabatan, keinginan untuk mampu menyelesaikan beban pekerjaan yang diberikan dengan baik dan lain sebagainya, sehingga dari logika tersebut penelitian ini mengajukan hipotesa berikut: h3: ada pengaruh dari motivasi karir mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. motivasi ekonomi mahasiswa akuntasi untuk berkarir di bidang perpajakan dan minat mahasiswa akuntansi untuk berkarir di bidang perpajakan motivasi ekonomi adalah dorongan yang timbul dari dalam diri seseorang untuk meningkatkan kemampuan pribadinya dalam rangka untuk mencapai penghargaan finansial yang diinginkannya (widyastuti & suryaningsum, 2004). karir dalam bidang perpajakan dapat memberikan itu semua, karena cukup tingginya taraf kehidupan orang-orang yang berkarir di bidang perpajakan terlebih dengan adanya peraturan presiden yang menerangkan adanya peningkatan angka remunerasi bagi para pegawai pajak dan hal ini juga akan berpengaruh pada minat untuk berkarir di bidang perpajakan. hasil penelitian yang dilakukan oleh nurhayani (2012) menunjukkan bahwa terdapat pengaruh positif antara motivasi ekonomi terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan profesi akuntansi (ppak). kemudian selanjutnya adalah hasil penelitian dari ayuningtyas & prihantini (2012) menunjukkan bahwa pengujian hipotesa mengenai pengaruh variabel motivasi ekonomi mempengaruhi terhadap minat mahasiswa akuntansi untuk mengikuti ppak, dengan demikian motivasi ekonomi bisa jadi akan berpengaruh positif pula pada minat untuk berkarir di bidang perpajakan, bila motivasi yang menyangkut kebutuhan ekonominya juga tinggi, misalnya ingin keluar dari permasalahan ekonomi, ingin mendapatkan uang yang banyak atau keinginan untuk membantu kegiatan sosial, sehingga dari logika tersebut penelitian ini mengajukan hipotesa berikut: h4: ada pengaruh dari motivasi ekonomi mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. motivasi sosial mahasiswa akuntasi untuk berkarir di bidang perpajakan dan minat mahasiswa akuntansi untuk berkarir di bidang perpajakan motivasi sosial diartikan sebagai suatu dorongan dari dalam diri seseorang yang dalam melakukan sesuatu itu didasarkan karena akan memiliki pengaruh reaksi terhadap orang lain mengenai dirinya. sehingga dari motivasi sosial yang dimaksudkan adalah adanya pengaruh reaksi bagi orang lain bila seorang individu itu memutuskan karir di bidang perpajakan dan karena adanya motivasi sosial berkarir di bidang perpajakan itu sendiri maka dapat menimbulkan minat untuk berkarir di bidang perpajakan. penelitian terdahulu yang melakukan penelitian tentang variabel motivasi sosial terhadap minat profesi belum cukup banyak, yakni hasil penelitian dari nurhayani (2012) yang menunjukkan bahwa motivasi sosial memiliki pengaruh terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan profesi akuntansi (ppak). selanjutnya yaitu ada penelitian yang dilakukan oleh indrawati (2009) yang memberikan hasil bahwa motivasi sosial berpengaruh signifikan terhadap minat mahasiswa mengikuti ppak, karena dengan jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 143 156 149 mengikuti ppak maka seseorang akan mendapatkan gelar ak (akuntan) hal ini menunjukkan profesionalitas, sehingga nantinya akan meningkatkan prestise atau tingkat sosial. begitu pula pada karir di bidang perpajakan, seseorang yang berkarir di bidang perpajakan itu kebanyakan karena dianggap sebagai pekerjaan yang prestis, apresiasi terhadap prestasi yang tinggi, ajang bergaul dan bekerja sama dengan orang lain, serta memiliki pengaruh terhadap orang lain dan lain sebagainya sehingga bila motivasi sosial seseorang itu baik dengan karir di bidang perpajakan maka akan berpengaruh terhadap minat seseorang untuk berkarir di bidang perpajakan juga tinggi, sehingga dari logika tersebut dalam penelitian ini mengajukan hipotesa berikut: h5: ada pengaruh dari motivasi mahasiswa akuntansi untuk berkarir di bidang perpajakan terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. gambar 1 kerangka berfikir metode penelitian populasi dalam penelitian ini adalah seluruh mahasiswa s1 akuntansi regular fakultas ekonomi dan bisnis universitas bengkulu. sampel dalam penelitian ini diperoleh dengan kriteria responden adalah mahasiswa s1 akuntansi reguler angkatan tahun 2012 dan 2013 fakultas ekonomi dan bisnis universitas bengkulu yang telah mengambil matakuliah perpajakan, akuntansi pajak, maupun perencanaan pajak, karena dari matakuliah tersebut mereka telah diperkenalkan dengan dunia perpajakan. dalam mata kuliah perpajakan juga telah diajarkan perhitungan pajak yang bermacam-macam, yaitu bagaimana perhitungan pph 21, ppnbm, ppn dan lain sebagainya. teknik pengambilan sampel yang digunakan adalah purposive sampling, karena pengambilan anggota sampel dari populasi dilakukan dengan memperhitungkan bahwa sampel telah sesuai dengan kriteria yang diinginkan dan dianggap telah memiliki pemahaman dan persepsi yang sama terkait dengan karir di bidang perpajakan. minat berkarir di bidang perpajakan diukur dengan lima (5) item pernyataan (nurhayani, 2012). persepsi berkarir dalam bidang perpajakan diukur dengan lima (5) item pernyataan (kusumaningtyas, 2013). morivasi kualitas diukur dengan 10 item pernyataan (widyastuti & suryaningsum, 2004). motivasi karir diukur dengan 10 item pernyataan (nurhayani, 2012). motivasi ekonomi diukur dengan 10 item pernyataan (nurhayani, 2012). motivasi sosial diukur dengan 10 item pernyataan (nurhayani, 2012). semua mengunakan skala likert 1-5, dengan susunan berikut: kategori sangat setuju skor 5, kategori setuju diberi skor 4, kategori netral diberi skor 3, kategori tidak setuju diberi skor 2, kategori sangat tidak setuju diberi skor 1. pengaruh motivasi dan persepsi karir di bidang perpajakan ….. lioni dan baihaqi 150 analisis data menggunakan pendekatan partial least square (pls). pls adalah model persamaan structural equation modeling (sem) yang berbasis komponen atau varian (ghozali, 2014), terdiri atas dua macam pengujian yaitu pengujian outer model dan inner model. outer model dilakukan dua pengujian yaitu menguji validitas dan pengujian reliabilitas, validitas yang digunakan adalah validitas konvergen dan validitas diskriminan. reliabilitas konstruk dalam diukur dengan menggunakan composite reliability. pengujian inner model atau model struktural dilakukan untuk melihat hubungan antara konstruk, nilai signifikansi dan r-square dari model penelitian. pengujian hipotesis dilakukan dengan proses bootstrapping/ resampling bootstrapping. pengujian hipotesis yang diajukan dapat dilihat dari besarnya nilai t-statistik. hasil dan pembahasan berdasarkan tabel di bawah ini, hasil statistik deskriptif variabel penelitian menunjukkan secara umum bahwa rata rata actual berada di atas rata teoritis. ini menandakan bahwa semua variabel penelitian diberikan jawaban oleh responden secara rata-rata adalah setuju dengan pernyataan yang ada. responden secara rata rata mempunyai minat untuk berkarir di bidang perpajakan. persepsi responden tentang kariri di bidang perjakan secara rata-rata juga baik, artinya mereka menaruh peluang masa depan yang lebih baik dalam kariri di bidang perpajakan. untuk motivasi, baik motivasi kualitas, motivasi karir, motivasi ekonomi, dan motivasi sosial semuanya menunjukkan jawaban responden secara rata-rata baik, dimana mereka termotivasi untuk berkarir di bidang perpajakan. adapun hasil statistik deskriptif penelitian ini adalah sebagai berikut : tabel 1. statistik deskriptif tabel dibawah ini menunjukkan bahwa semua indikator memiliki skor di atas 0,70, dapat disimpulkan bahwa konstruk telah memenuhi kriteria convergent validity. tabel 2. hasil loading factor keterangan indikator loading factor valid minat mahasiswa untuk berkarir di bidang perpajakan career1 0.742 valid career2 0.792 valid career4 0.76 valid variabel n kisaran teoritis kisaran aktual std. deviasi min maks mean min maks mea n career 227 5 25 15 10 25 17.5 20.647 perc 227 5 25 15 10 25 17.5 21.114 mot_kua 227 10 50 30 22 50 36 41.779 mot_kar 227 10 50 30 26 45 35.5 42.585 mot_eko 227 10 50 30 28 50 39 43.823 mot_sos 227 10 50 30 17 50 33.5 41.792 jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 143 156 151 career5 0.745 valid persepsi mahasiswa untuk berkarir di bidang perpajakan perc1 0.719 valid perc2 0.712 valid perc4 0.858 valid perc5 0.74 valid motivasi kualitas mahasiswa untuk berkarir di bidang perpajakan mot_kua1 0.794 valid mot_kua2 0.818 valid mot_kua7 0.764 valid mot_kua10 0.736 valid motivasi karir mahasiswa untuk berkarir di bidang perpajakan mot_kar1 0.76 valid mot_kar7 0.816 valid mot_kar9 0.856 valid mot_kar10 0.81 valid motivasi ekonomi mahasiswa untuk berkarir di bidang perpajakan mot_eko2 0.701 valid mot_eko5 0.857 valid mot_eko6 0.857 valid mot_eko9 0.78 valid motivasi sosial mahasiswa untuk berkarir di bidang perpajakan mot_sos3 0.784 valid mot_sos3 0.815 valid mot_sos3 0.804 valid mot_sos3 0.896 valid berdasarkan hasil di atas bahwa seluruh indikator konstruk memiliki nilai faktor loading ≥ 0,70. sehingga dapat disimpulkan bahwa, seluruh data dalam diagram full model adalah valid dan memiliki konvergen yang baik. ada dua prosedur atau metode yang digunakan untuk menilai validitas diskriminan. metode pertama yaitu membandingkan korelasi indikator suatu konstruk dengan korelasi indikator tersebut dengan konstruk lainnya dengan melihat nilai dari cross loading antara indikator dan konstruknya. metode yang kedua adalah dengan melihat nilai ave (average variance extracted) untuk setiap konstruk dengan korelasi antara konstruk dengan konstruk lainnya dalam model. dipersyaratkan model yang baik kalau nilai akar ave untuk konstruk individual lebih besar dari nilai korelasi antar konstruk dengan konstruk lainnya dalam model dan nilai ave masing-masing konstruk nilainya harus lebih besar dari 0,50. tabel 3. hasil uji reliabilitas variabel ave ket career 0.57761 valid perc 0.57711 valid mot_kua 0.60639 valid mot_kar 0.65806 valid mot_eko 0.62921 valid mot_sos 0.6823 valid pengaruh motivasi dan persepsi karir di bidang perpajakan ….. lioni dan baihaqi 152 disamping uji validitas konstruk, dilakukan juga uji reliabilitas konstruk yang diukur dengan composite reliability dan diperkuat dengan cronbachs alpha dari blok indikator yang mengukur konstruk. hasil pengujian composite reliability dan cronbachs alpha dapat dilihat pada tabel di bawah ini. sebuah konstruk dinyatakan reliabel jika memiliki nilai composite reliability > 0,70 dan cronbachs alpha > 0,60. tabel 4. composite reliability & croncbach alpha variabel composite reliability cronbach alpha ket career 0.845 0.756 valid perc 0.844 0.753 valid mot_kua 0.86 0.782 valid mot_kar 0.885 0.826 valid mot_eko 0.894 0.855 valid mot_sos 0.895 0.844 valid model struktural dievaluasi dengan menggunakan r-square untuk konstruk dependen (endogen) dan uji t serta signifikansi dari koefisien parameter jalur struktural. untuk nilai rsquare konstruk dependen (endogen) dapat dilihat pada tabel di bawah ini. tabel 5. r-square variabel r-square carer 0.490564 perc mot_kua mot_kar mot_eko mot_sos uji yang kedua adalah melihat signifikansi dengan melihat nilai koefisien parameter dan nilai signifikansi t-statistik. untuk menilai signifikansi model prediksi dalam pengujian model struktural, dapat dilihat dari nilai t-statistic antar variabel independen ke variabel dependen. dalam pls pengujian secara statistik setiap hubungan yang dihipotesiskan dilakukan dengan menggunakan simulasi yaitu membandingkan nilai t-statistic dengan ttabel signifikansi 5% (1,96). jika nilai -statistic > t-tabel maka hipotesis di terima dan jika nilai t-statistic < t-tabel maka hipotesis ditolak. signifikansi model dalam pengujian model struktural dapat dilihat dari nilai t-statistic dalam tabel path coefficient. jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 143 156 153 tabel 6. hasil pengujian hipotesis original sample (o) sample mean (m) standard deviation (stdev) standard error (sterr) t statistics (|o/sterr|) t tabel keterangan perc -> career 0.129502 0.132 0.063708 0.063708 2.032749 1,96 diterima mot_kua -> career 0.355902 0.35365 0.066028 0.066028 5.390204 1,96 diterima mot_kar -> career 0.242263 0.24397 0.073753 0.073753 3.284804 1,96 diterima mot_eko -> career 0.046852 0.05106 0.050923 0.050923 0.920059 1,96 ditolak mot sos -> career 0.130731 0.13185 0.046953 0.046953 2.784288 1,96 diterima berdasarkan tabel di atas terlihat bahwa variabel persepsi mahasiswa akuntansi untuk berkarir di bidang perpajakan (perc) berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan (career). motivasi kualitas mahasiswa akuntansi untuk berkarir di bidang perpajakan (mot_kua) berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan (career). motivasi karir mahasiswa akuntansi untuk berkarir di bidang perpajakan (mot_kar) berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan (career). motivasi ekonomi mahasiswa akuntansi untuk berkarir di bidang perpajakan tidak berpengaruh terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan (career). motivasi sosial mahasiswa akuntansi untuk berkarir di bidang perpajakan (mot_sos) berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir di bidang perpajakan (career). hasil penelitian menunjukkan bahwa persepsi mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan. semakin baik persepsi mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan maka semakin tinggi minatnya untuk berkarir dalam bidang perpajakan. motivasi kualitas mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan. motivasi karir mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan. motivasi ekonomi mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan tidak berpengaruh terhadap minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan, semakin baik motivasi ekonomi mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan maka belum tentu dapat mempengaruhi minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan. motivasi sosial mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan, semakin baik motivasi sosial mahasiswa akuntansi feb unib untuk berkarir di bidang pengaruh motivasi dan persepsi karir di bidang perpajakan ….. lioni dan baihaqi 154 perpajakan maka semakin tinggi minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan. penutup simpulan berdasarkan pada hasil pembahasan maka dapat disimpulkan sebagai berikut: 1) persepsi mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan; 2) motivasi kualitas mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan; 3) motivasi karir mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan; 4) motivasi ekonomi mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan tidak berpengaruh terhadap minat mahasiswa mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan; 5) motivasi sosial mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi feb unib untuk berkarir di bidang perpajakan. penelitian ini masih jauh dari sempurna mengingat keterbatasan-keterbatasan, antara lain: 1) penelitian ini hanya menggunakan 5 variabel bebas yaitu persepsi, motivasi kualitas, motivasi karir, motivasi ekonomi dan motivasi sosial mahasiswa akuntansi untuk berkarir di bidang perpajakan. sehingga berakibat masih rendahnya kontribusi 5 variabel tersebut terhadap pengaruhnya minat mahasiswa untuk berkarir di bidang perpajakan; 2) penelitian ini tidak dapat digeneralisasikan karena hanya menggunakan sampel pada mahasiswa akuntansi angkatan 2012 dan 2013 fakultas ekonomi dan bisnis universitas bengkulu. saran untuk penelitian selanjutnya adalah sebagai berikut: 1) akan lebih baik bila dapat menambahkan variabel-variabel lain yang berhubungan dengan hal-hal yang mempengaruhi minat mahasiswa untuk berkarir di bidang perpajakan seperti motivasi mencari ilmu, lama pendidikan dan biaya pendidikan; 2) bagi objek yang dijadikan penelitian selanjutnya sebaiknya tidak hanya pada satu jurusan, atau satu perguruan tinggi saja tetapi pada perguruan tinggi lain juga sehingga ruang lingkup menjadi lebih luas, dan hasil penelitian diharapkan dapat digeneralisir. daftar pustaka ayuningtyas, novika., & febrianan nafasati prihatini. 2012. faktor-faktor yang mempengaruhi minat mahasiswa akuntansi untuk mengikuti pendidikan profesi akuntansi (ppak).jurnal juraksi. binus. 2015. 7 peluang karir dan pekerjaan di bidang perpajakan. http://www.accounting. binus.ac.id2015/09/7-peluang-karir-dan-pekerjaan-di-bidang-perpajakan/ deny, septian. 2014. punya it canggih petugas pajak di jepang lebih banyak dari ri. http://www.liputan6.com dewi, istina findi., yulita setiawanta. 2014. pengaruh persepsi dan motivasi mahasiswa jurusan akuntansi yang sedang mengambil skripsi terhadap peminatan karir dalam bidang perpajakan. jurnal akuntansi fakultas ekonomi dan bisnis universitas dian nuswantoro semarang. duncan, w. jack. 1981. organizational behavior. boston: hougton mifflin company. http://www.liputan6.com/ jurnal akuntansi issn 2303-0356 vol. 6, no.2. juni 2016 hal. 143 156 155 durianto, sugiarto dan tony sitinjak. 2001. strategi menaklukkan pasar melalui riset ekuitas dan perilaku merek. jakarta: pt gramedia pustaka utama. ferdinand a. 2002. structural equation modeling dalam penelitian manajemen. edisi2. semarang: undip. ghozali, imam. 2013. aplikasi analisis multivariate dengan program spss. semarang: universitas diponegoro. ikbal, muhammad. 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kejahatan di bidang perpajakan. jakarta: rajawali pers. sarsiati, yulia. 2012. teori-teori motivasi. diaksesnovember-4-2015, dari ekonomi manajemen: http://ut-manajemen.blogspot.co. id/2012/10/teori-teorimotivasi.html?m=1 sarwono, jonathan. 2006. metode penelitian kuantitatif dan kualitatif. yogyakarta: graha ilmu sekaran, uma. 2006. research methods for business. jakarta: salemba empat. setiawan, & dewi indah kusrini. 2010. ekonometrika. yogyakarta: andi yogyakarta. suandy, erly. 2011. perencanaan pajak. jakarta: salemba empat. sugiyono. 2009. metode penelitian kuantitatif, kualitatif dan r&d. bandung: alfabeta. __________. 2014. metode penelitian manajemen. bandung: alfabeta. http://www.kontan.co.id/ http://www.jimfeb.ub.ac.id/ http://www.pajak.go.id/ pengaruh motivasi dan persepsi karir di bidang perpajakan ….. lioni dan baihaqi 156 taslim, defiandry. 2007. tax specialist sebagai suatu profesi?. diakses november-3-2015. ortax observation and research of taxation: http://www.ortax.org/ortax/?mod=issue&page=show&id=9 thoha, miftah. 2009. perilaku organisasi: konsep dasar dan aplikasinya. jakarta: rajawali pers. wexley, kenneth n., & yukl, gary a. 1988. perilaku organisasi psikologi personalia. jakarta: bina aksara. wibowo. 2014. perilaku dalam organisasi. jakarta: rajawali pers. widyastuti, sri wahyuni., & suryaningsum sri. 2004. pengaruh motivasi terhadap minat mahasiswa untuk mengikuti pendidikan profesi akuntansi. simposium nasional akuntansi vii , 67-77. wikipedia. 2015. persepsi. diakses oktober-18-2015. wikipedia.org: https://id.wikipedia.org /wiki/persepsi http://www.ortax.org/ortax/?mod=issue&page=show&id=9 jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 63 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.1.63-82 vol. 9, no.1 2019 hal. 63-82 pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor effect of code of ethics, audit materiality and risk audits on opinion auditors cholifah husti laila, novita universitas trilogi, jakarta abstract this research aims to make case analyze about impact of business ethics, level of audit materiality and audit risk towards auditor opinion. for public accountant engaged in assurance services. the result expected to contribute in the audit process of the client's financial statements in order to improve the performance of public accountants and achieve the goals of public accountants.the respondents that used in this research are public accountant who works in public accountant firms. datas was collected using questionnaire. method verification analysis was used to test hyphotesis and structural modelling with partial least square application that is smartpls 3th version. result of this research reveals that of the three variables; business ethics, audit materiality and audit risk, only audit risk that does not have significant effect on auditor opinion. audit risk does not have significant effect on auditor pinion because the public accountant feels a lot and complexity of the data that the auditor must examine and the component influences audit risk. keywords : ethics, materiality, risk, auditor opinion. abstrak tujuan dari penelitian ini adalah untuk membuat analisis kasus mengenai pengaruh kode etik, tingkat materialitas audit dan risiko audit terhadap opini auditor. untuk akuntan publik yang bergerak dalam bidang jasa asurans. hasil penelitian ini diharapkan dapat memberikan kontribusi dalam proses audit laporan keuangan klien dalam rangka meningkatkan kinerja akuntan publik. responden yang digunakan dalam penelitian ini adalah akuntan publik yang bekerja di kantor akuntan publik. data dikumpulkan dengan menggunakan kuesioner. metode analisis verifikatif digunakan untuk menguji hipotesis dan structural modeling dengan aplikasi partial least square yaitu program smartpls versi 3. hasil penelitian menunjukan bahwa dari ketiga variabel yaitu kode etik, materialitas audit, dan risiko audit hanya risiko audit yang tidak berpengaruh signifikan terhadap opini auditor. hal tersebut dikarenakan akuntan publik merasakan banyak dan kompleknya data yang harus diperiksa auditor, serta komponen tersebut berpengaruh terhadap risiko audit. kata kunci : etika, materialitas, risiko, opini auditor. corresponding first author: cholifah husti laila email addresses for author: cholifahbel@gmail.com, novita_1210@trilogi.ac.id first submission received : 23 juni 2019 revised submission received : 26 juni 2019 accepted : 30 juni 2019 https://doi.org/10.33369/j.akuntansi.9.1.63-82 mailto:cholifahbel@gmail.com mailto:novita_1210@trilogi.ac.id pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 64 pendahuluan perkembangan akuntan publik yang semakin banyak juga mempengaruhi pola kerja akuntan publik. sebelumnya akuntan publik melakukan jasa audit dituntut tidak boleh memihak kepada siapapun dan harus bersifat objektif namun saat ini akuntan publik mengalami kesulitan untuk menjaga dan mempertahankan jasa audit yang sesuai dengan standar profesi akuntan publik. berbagai faktor mempengaruhinya antara lain: (1) persaingan antar kantor akuntan publik, (2) lamanya penugasan audit, dan (3) besarnya fee audit. pelanggaran terbanyak yang dilakukan oleh kap adalah dalam mematuhi standar profesi akuntan publik (spap) sebesar 97.55 %, selanjutnya penerapan sistem pengendalian mutu sebesar 81.27 %, 7.30 % tidak memenuhi sepenuhnya kode etik, dan 6.35 % tidak memetauhi peraturan perundang-undangan yang berlaku (baidae 2001 dalam feriyanto, susilawati dan dadang 2017). kasus yang baru terjadi dalam siaran pers ojk pada tahun 2018 adalah kasus ap marlinna dan ap syamsul dalam memberikan opini audit yang tidak mencerminkan kondisi perusahaan yang sebenarnya. dalam siaran pers tanggal 1 oktober 2018, sanski yang diberikan adalah pembatalan pendaftaran akuntan publik terhadap ap marlinna dan ap syamsul. dalam perkembangan bisnis, menentukan kualitas informasi keuangan perusahaan dengan memastikan prinsip serta dasar kebijakan yang ditetapkan. prinsip dan kebijakan dapat dikatakan baik jika keduanya berjalan secara efektif dan efisien. kualitas informasi audit laporan keuangan perusahaan dapat dinilai dari kode etik, materialitas audit dan risiko audit yang di terapkan untuk menilai laporan keuangan klien. kode etik merupakan panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung jawab profesionalnya. materialitas memastikan bahwa tidak adanya penghilangan atau kesalahan penyajian yang dapat mempengaruhi keputusan ekonomi dalam laporan keuangan klien. selanjutnya risiko audit adalah risiko laporan keuangan yang mengandung salah saji material dan tanpa disadari tidak memodifikasi pendapat . berdasarkan uraian tersebut maka peneliti akan membahas mengenai kualitas informasi audit laporan keuangan meliputi kode etik, materialitas audit, dan risiko audit terhadap opini auditor. sehingga pertanyaan penelitian yang akan dikembangkan untuk menjawab tujuan penelitian tersebut adalah bagaimanakah pengaruh kualitas informasi audit laporan keuangan meliputi kode etik, materialitas audit, dan risiko audit terhadap opini auditor pada akuntan publik. kerangka teoritis dan hipotesis opini auditor sa seksi 700 (2016) mengemukakan pergertian opini auditor sebagai berikut: “opini auditor adalah tentang apakah laporan keuangan disusun, dalam semua hal yang material, sesuai dengan kerangka pelaporan keuangan yang berlaku”. dari pengertian tersebut dapat disimpulkan bahwa opini auditor merupakan suatu ukuran yang mengharuskan auditor untuk memperoleh keyakinan memadai tentang apakah laporan keuangan secara keseluruhan bebas dari kesalahan penyajian material, baik yang disebabkan oleh kecurangan maupun kesalahan. keyakinan memadai merupakan suatu tingkat keyakinan tinggi. namun, keyakinan memadai bukan merupakan suatu tingkat keyakinan absolut. karena terdapat keterbatasan inheren dalam bukti audit, yang menjadi basis auditor dalam menarik kesimpulan dan merumuskan opini. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 65 kode etik kode etik merupakan salah satu pengukuruan opini auditor yang harus diperhitungkan untuk mengimplementasikan hasil yang diharapkan perusahaan. kode etik dimaksudkan sebagai panduan dan aturan bagi akuntan publik dalam pemenuhan tanggung jawab profesionalnya. penerapan umum kode etik didalam kode etik, terdapat beberapa prinsip yang harus diperhatikan untuk mengimplementasikan hasil yang diharapkan pemangku kepentingan. implementasi dari kode etik melibatkan lima prinsip meliputi (1) integritas mewajibkan seluruh akuntan profesional agar lugas dan jujur dalam seluruh hubungan profesional dan bisnis; (2) objektivitas mengharuskan seluruh akuntan profesional agar tidak berkompromi terkait kearifan profesional atau pertimbangan bisnis yang dimiliki karena adanya bias, konflik kepentingan, atau pengaruh yang tidak semestinya dari pihak lain; (3) kompetensi dann sikap kehati-hatian secara profesional mewajibkan para akuntan profesional untuk mempertahankan pengetahuan dan keahlian profesionalnya karena hal ini menjadikan tenaga profesional yang kompeten; (4) kerahasiaan mewajibkan para akuntan profesional untuk menghargai kerahasiaan informasi terkait urusan klien yang didapatkan selama proses jasa profesional yang dilakukan; (5) perilaku profesional berarti adanya kepatuhan terhadap undang-undang dan regulasi yang relevan, serta menghindari tindakan-tindakan yang dapat mendiskreditkan profesi yang terkait dengan akuntansi dan pengauditan. (panduan iesba dalam hayes et al., 2017:86). kepatuhan atas prinsip-prinsip dasar dapat berpotensi terancam karena berbagai situasi dan hubungan. sifat dasar dan signifikansi dari ancaman-ancaman tersebut dapat berbeda tergantung pada apakah klien audit merupakan entitas publik, pada klien asurans yang bukan merupakan klien au-dit, atau klien non-asurans. untuk mengukur hasil yang diinginkan, para akuntan tidak hanya memuaskan kebutuhan masing-masing klien atau pemberi kerja, tetapi harus mementingkan kepentingan kesejahteraan masyarakat dan negaranya (hayes et al., 2017:121). kualitas dan kuantitas isi dari opini audit ditentukan dari sikap auditor tersebut dalam menyikapi terbentuknya opini audit yang berwawasan pada kode etik. apabila tingkat kode etik auditor lebih besar maka tingkat salah saji pada opini audit akan lebih terkontrol secara maksimal. sehingga dalam menjalankan pekerjaannya, seorang auditor dituntut untuk mematuhi etika profesi yang telah ditetapkan oleh institut akuntan publik indonesia. hal ini dimaksudkan agar tidak terjadi persaingan diantara para akuntan yang menjurus pada sikap curang. dengan diterapkannya etika profesi diharapkan seorang auditor dapat memberikan opini yang sesuai dengan laporan keuangan yang diterbitkan oleh perusahaan. jadi, semakin tinggi etika profesi auditor, maka pemberian opini audit semakin tepat. beberapa hasil penelitian sebelumnya menunjukan bahwa ukuran perusahaan berpengaruh secara signifikan terhadap opini audit. teori disonansi kognitif dapat menjelaskan bahwa timbulnya ketidak konsistenan pada diri auditor untuk mengikuti atau tidak mengikuti sebagian dari etika profesi mengenai hal yang etis atau tidak etis yang dapat menimbulkan ketidak selarasan (emrinaldi, 2014). menurut sukrisno agoes (2004) dalam firdayanti dan suwandi (2016) kode etik adalah pedoman bagi para anggota ikatan akuntan indonesia untuk bertugas secara bertanggung jawab dan objektif. auditor yang manjalankan etika profesi dengan baik adalah yang mampu memahami dan mengamalkan kode etik profesi akuntan publik yang berupa prinsip dasar dan aturan etika profesi yang harus diterapkan oleh setiap individu dalam kantor akuntan publik (kap), yang memberikan jasa professional yang meliputi jasa assurance dan jasa selain assurance seperti yang tercantum dalam standar profesi dan kode etik profesi. pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 66 penelitian yang dilakukan oleh bharata dan wiratmaja (2017) menunjukan bahwa etika profesi berpengaruh positif pada ketepatan pemberian opini. hasil uji hipotesis membuktikan bahwa variabel etika profesi memiliki pengaruh positif terhadap ketepatan pemberian opini. ini berarti, semakin tinggi kesadaran tentang etika profesi seorang auditor maka opini yang diberikan cenderung semakin tepat. di indonesia, penelitian yang dilakukan oleh winandi dan mertha (2017) menunjukan bahwa bahwa independensi dan skeptisisme profesional auditor memiliki pengaruh positif pada ketepatan pemberian opini auditor. independensi dan skeptisisme profesional auditor juga memiliki pengaruh positif pada ketepatan pemberian opini auditor melalui pertimbangan tingkat materialitas. penelitian yang dilakukan oleh feriyanto, susilawati dan dadang (2017) menghasilkan kesimpulan bahwa opini audit dipengaruhi secara signifikan oleh profesionalisme auditor. hasil penelitian soedarso (2018) juga menghasilkan bahwa profesionalisme berpengaruh terhadap opini audit. berdasarkan teori dan penelitian sebelumnya mengenai kode etik dan pengaruhnya terhadap opini audit sebagaimana dijelaskan diatas, maka dapat disusun hipotesis penelitian sebagai berikut. h1: terdapat pengaruh antara kode etik terhadap opini auditor materialitas audit materialitas menurut hayes et al. ( 2017:222) dalam konteks audit dijelaskan bahwa (1) salah saji, termasuk kelalaian dipertimbangkan bersifat material jika masing-masing salah saji maupun salah saji secara keseluruhan diperkirakan dapat memengaruhi pengambilan keputusan ekonomi para pengguna berdasarkan laporan keuangan yang ada; (2) pertimbanganpertimbangan terkait materialitas dibuat untuk menyoroti situasi-situasi sekitar, dan yang dipengaruhi oleh ukuran atau sifat dasar dari salah saji, atau merupakan kombinasi keduanya; (3) pertimbangan terkait berbagai hal yang bersifat material oleh para pengguna terkait kebutuhan informasi keuangan secara umum oleh sekelompok pengguna. tingkat materialitas materialitas perencanaan (planning materiality) merupakan konsep yang digunakan untuk merancang audit, sehingga auditor dapat memperoleh asurans yang memadai bahwa setiap kesalahan dari ukuran atau sifat dasar yang relevan (material) akan dapat diidentifikasi. umumnya ada 4 faktor yang umumnya dipertimbangkan, yakni: (1) ukuran komponen, (2) sifat dasar komponen, (3) situasi-situasi, (4) serta biaya dan manfaat dari pengauditan komponen tersebut (hayes et al., 2017:222). ukuran komponen ukuran harus dipertimbangkan secara relatif, misalnya sebagai persentase pada dasar (laba bersih, total aset, penjualan, dll) yang relevan dari pada jumlah yang absolut. pandangan bahwa ukuran merupakan penentu materialitas yang penting berarti bahwa materialitas hanya dapat dipertimbangkan dalam hubungannya dengan sejumlah komponen atau kesalah yang dapat diukur dalam satuan moneter untuk tujuan pelaporan keuangan (hayes et al., 2017:223). area untuk menentukan materialitas kantor akuntan publik memiliki beberapa panduan atau aturan main yang ditetapkannya sendiri, yang terkait dengan dasar laporan keuangan seperti laba bersih, total pendapatan, dll. aturan main yang umumnya digunakan dalam praktik meliputi: (1) 5 sampai 10 persen dari laba bersih sebelum pajak; (2) 5 sampai 10 persen dari aset lancar; (3) 5 sampai 10 persen dari liabilitas jangka pendek; (4) 0,5 sampai2 persen dari total aset; (5) 0,5 sampai 2 persen dari total pendapatan; (6) 1 sampai 5 persen dari total ekuitas (hayes et al., 2017:226). tingkat materialitas adalah besarnya salah saji atau kesalahan informasi yang terdapat laporan keuangan yang dapat mempengaruhi keputusan para pengguna laporan keuangan. tingkat materialitas jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 67 merupakan pertimbangan yang sangat penting sebelum auditor mengeluarkan opininya untuk laporan keuangan yang diaudit. semakin rendah tingkat materialitas yang ditetapkan maka semakin banyak bukti audit yang diperlukan (jusup 2014 dalam winandi dan mertha 2017). hal tersebut membuktikan bahwa pertimbangan materialitas merupakan salah satu faktor dari tepat atau tidaknya opini yang diberikan oleh auditor, karena dalam memberikan opini auditor meyakini, berdasar bukti-bukti audit yang dikumpulkan, laporan keuangan telah bebas dari kesalahan-kesalahan atau kekeliruan yang material . menurut penelitian bharata dan wiratmaja (2017) menunjukan bahwa kemampuan pertimbangan materialitas dapat memperkuat pengaruh positif kompetensi pada ketepatan pemberian opini oleh auditor, ini berarti dalam situasi seorang auditor memiliki kemampuan pertimbangan materialitas maka pengaruh positif kompetensi pada ketepatan pemberian opini menjadi semakin kuat. penelitian kusuma dalam emrinaldi, dan wahyudi (2014) menunjukkan bahwa pengalaman memiliki pengaruh yang signifikan terhadap pertimbangan materialitas. butt (1988) dalam emrinaldi, dan wahyudi (2014) mengungkapkan bahwa auditor yang berpengalaman akan membuat judgement yang relatif lebih baik dalam tugas-tugas profesionalnya. auditor yang lebih berpengalaman akan dapat menghasilkan pertimbangan yang lebih baik berdasarkan informasi yang diperoleh dari laporan keuangan dan akan memiliki pandangan dan tanggapan yang lebih baik dari informasi yang terdapat di laporan keuangan. berdasarkan teori dan penelitian sebelumnya mengenai tingkat materialitas dan pengaruhnya terhadap opini audit sebagaimana telah dijelaskan diatas, maka dapat disusun hipotesis penelitian sebagai berikut. h2 : terdapat pengaruh antara materialitas audit terhadap opini auditor risiko audit risiko audit adalah risiko bahwa auditor memberikan opini audit yang yang tidak tepat ketika laporan keuangan memiliki salah saji material (hayes et al., 2017:215). risiko audit merupakan risiko teknis yang berkaitan dengan proses audit (sa seksi 700, 2016). komponen risiko audit isa hanya membuat sedikit referensi terhadap komponen-konponen ini, yang mana kita yakin bahwa risiko-risiko tersebut merupakan penggambaran terkait pemahaman bagaimana proses penilaian risiko berlangsung. ketiga komponen tersebut meliputi (1) risiko bawaan (inherent risk); (2) risiko pengendalian (control risk); (3) risiko deteksi (detection risk) (hayes et al., 2017:216). auditor menyadari bahwa ada ketidakpastian mengenai kompetensi bahan bukti, efektivitas struktur pengendalian intern klien dan ketidakpastian apakah laporan keuangan memang telah disajikan secara wajar setelah audit selesai. auditor yang efektif akan mengakui bahwa memang ada risiko dan akan menangani risiko tersebut dengan cara yang tepat. sebagian besar risiko yang dihadapi auditor sulit diukur serta membutuhkan pertimbangan yang cermat sebelum auditor dapat merespons dengan cepat. merespons risiko-risko ini dengan baik sangat menentukan dalam mencapai kualitas audit yang tinggi (tuanakotta, 2011:150). firdayanti dan suwandi (2016) menghasilkan bahwa risiko audit berhubungan positif terhadap ketepatan pemberian opini audit, hal ini berarti semakin besar risiko yang dihadapi oleh auditor maka akan semakin baik didalam pemberian opini audit. hasil penelitian suraida dalam firdayanti dan suwandi (2016) menunjukkan risiko audit berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit. penelitian oleh prihandono dan januarti firdayanti dan suwandi (2016) juga menemukan hasil yang serupa. tetapi dalam isa 315.5 alinea a1 sampai a5 dalam tuanakotta (2013) auditor wajib melakukan prosedur penilaian risiko untuk mengidentifikasi dan menilai risiko salah saji yang pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 68 material pada tingkat laporan keuangan dari pada tingkat asersi. prosedur penilaian risiko itu sendiri tidak memberikan bukti audit yang cukup dan tepat sebagai dasar pemberian opini audit. menurut reni rukmini (2008) yang menyatakan bahwa risiko audit mempunyai pengaruh yang tidak signifikan terhadap kinerja audit hal ini disebabkan banyak dan kompleknya data yang harus diperiksa auditor dan karena komponen yang berpengaruh terhadap risiko audit adalah adanya risiko bawaan seperti adanya hubungan istimewa, kerentanan tehadap fraud serta unsurunsur populasi, risiko informasi yang berkaitan dengan kesalahan atau penyalahgunaan informasi kinerja audit memiliki hubungan dengan opini auditor menurut virgasari (2009) yang menunjukkan adanya korelasi antara opini audit pada laporan keuangan dengan kinerja audit. berdasarkan teori dan penelitian sebelumnya mengenai risiko audit dan pengaruhnya terhadap opini audit sebagaimana telah dijelaskan diatas, maka dapat disusun hipotesis penelitian sebagai berikut. h3 : terdapat pengaruh antara risiko audit terhadap opini auditor metode penelitian metodologi yang digunakan dalam penelitian ini adalah survey research dan case study research, d engan metode yang digunakan dalam pengumpulan data pada penelitian ini yaitu melalui kuesioner. alat ukur yang digunakan peneliti pada kuesioner ini yaitu dengan menggunakan skala likert. skala likert adalah skala yang menunjukan seberapa kuat tingkat setuju atau tidak setuju terhadap suatu pernyataan (mcdaniel dan gates, 2013: 315). dalam penelitian ini, peneliti menggunakan skala likert lima poin (1) sangat tidak setuju (sts); ( 2) tidak setuju (ts); (3) setuju (s); (4)sangat setuju (ss). definisi operasional variabel adapun definisi operasional dari variabel-variabel yang digunakan adalah sebagai berikut. 1. kode etik kode etik adalah panduan dan aturan bagi akuntan publik dalam pemenuhan tanggung jawab profesionalnya. 2. mataerialitas materialitas adalah kemampuan auditor untuk memberikan informasi akuntansi atas penghilangan atau salah saji laporan keuangan yang dapat mempengaruhi pertimbangan orang dalam pengambilan keputusan. 3. risiko audit risiko audit adalah risiko audit adalah risiko bahwa auditor memberikan opini audit yang yang tidak tepat ketika laporan-laporan keuangan memiliki salah saji material. 4. opini auditor opini auditor adalah tentang apakah laporan keuangan disusun, dalam semua hal yang material, sesuai dengan kerangka pelaporan keuangan yang berlaku. tabel 3.1 variabel, operasional variabel dan indikator variabel operasional variabel indikator opini auditor pernyataan pendapat perencanaan pendekatan audit menguji pengendalian usaha pelaksanaan prosedur analitis dan pelaksanaan pengujian terinci terhadap saldo perhatian tahap penyelesaian dan penerbitan pertimbangan keefektivan dalam penentuan faktor risiko jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 69 variabel operasional variabel indikator kode etik integritas kejujuran dan keberanian auditor sikap bijaksana dan tanggung jawab auditor objektivitas bebas dari benturan kepentingan pengungkapan kondisi sesuai fakta kompetensi & kehatihatian profesional pengetahuan dan keterampilan kerahasiaan prinsip kerahasiaan perilaku profesional pengabdian pada profesi kewajiban sosial kemandirian kepercayaan dan profesi hubungan dengan sesama profesi mataerialitas audit financial statment level overall materiality and overal performance materiality account balance, class of transactions and disclosures level specific materiality and specific performance materiality risiko audit risiko bawaan bentuk dan jenis usaha budaya kerja usaha pengukuran tingkat kompleksitas transaksi penilaian motivasi usaha pengamatan laporan audit terdahulu pemeriksaan laporan transaksi tidak rutin pencatatan saldo perkiraan dan transaksi penggolongan tingkat penyalahgunaan transaksi risiko pengendalian struktur organisasi klien pembagian tugas kerja uji kelayakan usaha keberadaan dan kelengkapan asersi pengendalian kerjasama jaringan usaha pengamatan aliran kinerja pelaporan usaha teknik dalam sistem pengendalian risiko deteksi penetapan prosedur audit sistem perencanaan dan supervisi metode analisis data data yang telah diperoleh dari partisipan melalui kuesioner, selanjutnya akan dianalisis untuk memperoleh hasil hipotesis penelitian. analisis yang digunakan adalah analisis verifikatif dengan pls (partial least square). analisis ini dilakukan dengan menggunakan program smartpls versi 3.2.7. analisis verifikatif analisis verifikatif merupakan analisis untuk membuktikan dan mencari kebenaran dari hipotesis yang diajukan. pengujian hipotesis dalam penelitian ini menggunakan metode partial least square (pls). keunggulan metode ini adalah tidak memerlukan asumsi dan dapat diestimasi dengan jumlah sampel yang relatif kecil. program yang digunakan sebagai alat bantu pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 70 berupa smartpls versi 3.2.7 yang dirancang khusus untuk mengestimasi persamaan struktural. model strutural pls dalam penelitian ini digambarkan pada gambar 3.1. gambar 3.1 menunjukan bahwa variabel independent yang terdiri dari tiga variabel meliputi konstruk kode etik (x1) yang diukur dengan sebelas indikator. kemudian materialitas audit (x2) yang diukur dengan enam buah indikator. setelah itu konstruk risiko audit (x3) diukur dengan sembilan belas indikator. serta konstruk opini auditor (y) yang terdiri dari enam buah indikator yaitu oa 1-6. arah panah antara indikator dengan konstruk menunjukan bahwa penelitian ini menggunakan indikator reflektif. analisis pada tiga tahap yaitu analisis outer model, analisis inner model, dan pengujian hipotesis. analisis outer model analisis outer model dilakukan untuk memastikan bahwa measurement yang digunakan layak untuk dijadikan pengukuran (valid dan reliabel). analisa outer model dapat dilihat dari beberapa indikator, yaitu convergent validity, discriminant validity, dan unidimensionality/reliability (ghozali, 2015). gambar 3.1 model struktural sumber: pengolahan data dengan smartpls, 2019 uji validitas a. convergent validity, nilai convergent validity adalah nilai loading factor pada variabelvariabel dengan indikator-indikatornya. nilai yang diharapkan di atas 0,7 (ghozali, 2015). b. discriminant validity, nilai ini merupakan nilai cross loading factor yang berguna untuk mengetahui apakah konstruk memiliki diskriminan yang memadai yaitu dengan cara membandingkan nilai loading pada konstruk yang dituju dengan harus lebih besar dibandingkan dengan nilai loading dengan kontruks yang lain (ghozali, 2015). c. average variance extracted (ave), nilai ave adalah di atas 0,5 (ghozali, 2015). uji realibitas a. composite reliability, data yang memiliki composite reliability di atas 0,7 maka menunjukan reliabilitas yang tinggi (ghozali, 2015). b. cornbach’s alpha, uji reliabilitas diperkuat dengan cornbach alpha. nilai yang diharapkan adalah di atas 0,7 untuk semua konstruk (ghozali, 2015). jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 71 analisis inner model analisis inner model atau analisa struktural model dilakukan untuk memastikan bahwa model struktural yang dibangun akurat. evaluasi inner model dapat dilihat dari beberapa indikator meliputi path coeficient, dan koefisien determinasi (r2) (ghozali, 2015). 1. path coefficient merupakan nilai koefisien jalur, atau besarnya hubungan atau pengaruh konstruk laten (ghozali, 2015). 2. koefisien determinasi (r2) diartikan sebagai seberapa besar kemampuan semua variabel bebas dalam menjelaskan varian dari variabel terikatnya. nilai 0,67 adalah kuat, 0,33 adalah sedang, dan 0,19 adalah lemah (ghozali, 2015). pengujian hipotesis untuk pengujian hipotesis dilakukan dengan melihat nilai probabilitasnya t-statistiknya. untuk nilai probabilitas, p-value dengan alpha 5% adalah kurang dari 0,05. nilai t-tabel untuk alpha 5% adalah 1,96. sehingga kriteria penerimaan hipotesis adalah ketika t-statistik lebih besar dari t-tabel (ghozali, 2015). hasil dan pembahasan gambaran umum objek penelitian objek penelitian dalam penelitian ini adalah seluruh auditor yang bekerja di kantor akuntan publik terdaftar di otoritas jasa keuangan pertanggal 08 febuari 2017. terkait dengan upaya untuk menjamin tingkat keberhasilan penelitian yang berhubungan dengan ketersediaan sumber daya pada penelitian dan kemudahan dalam mendapatkan data, peneliti melibatkan auditor eksternal sebagai populasi penelitian. tahap pertama melalui purposive sampling (sugiyono,2013) yang dilakukan untuk memilih bagian dari populasi, dimana kriteria yang disyaratkan adalah yang bekerja di kantor akuntan publik. hal ini bertujuan untuk memperoleh responden yang benar-benar mengerti dengan tentang audit. kriteria yang dimaksud dalam sampling ini juga diperkuat dengan pertanyaan pada kuesioner (di bagian profil responden) yang menyatakan berapa lama pengalaman responden (selengkapnya kuesioner bisa dilihat pada bagian lampiran satu). selanjutnya di tahap kedua, pengambilan sampel dilakukan secara insidental artinya pemilihan anggota sampelnya dilakukan terhadap responden yang kebetulan ada/dijumpai (insidental sampling) (hadi, 2016). analisis model struktural teknik pengolahan data yang dilakukan dengan menggunakan metode partial least squere (pls) versi 3.2.7 dengan indikator reflektif. tahap-tahap analisis model struktural adalah sebagai berikut: analisis model measurement (outer model) model measurement ini mengukur hubungan antar variabel laten dengan indikatorindikatornya. selain itu model measurement juga mendefinisikan bagaimana setiap indikatorindikator berhubungan dengan variabel latennya. analisis outer model dilakukan untuk menguji validitas dan reliabilitas data. uji yang dilakukan pada outer model dengan indikator reflektif, sebagai berikut: 1. uji validitas convergent validity dalam model measurement dengan indikator reflektif dinilai berdasarkan hubungan antara item score yang diestimasi dengan menggunakan smartpls versi 3. nilai convergent validity dapat dilihat dari nilai loading factor pada variabel laten dengan indikator-indikatornya. dengan korelasi nilai yang diharapkan yaitu lebih dari 0.70 (ghozali, 2015). hasil pengolahan menggunakan smartpls versi 3.2.7 dapat dilihat pada tabel berikut: pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 72 tabel 4.1 nilai loading factors kode variabel kode etik (x1) materialitas audit (x2) risiko audit (x3) opini auditor (y) kei.1 0,733 kei.2 0,683 kekdk.1 0,851 kekdk.2 0,697 kekdk.3 0,815 kekn.1 0,778 kekn.2 0,756 keo.1 0,838 keo.2 0,791 kepp.1 0,746 kepp.2 0,699 m.1 0,856 m.2 0,877 m.3 0,839 m.4 0,865 m.5 0,826 m.6 0,659 rd.1 0,752 rd.2 0,736 rd.3 0,749 rd.4 0,733 rd.5 0,783 rd.6 0,720 ri.1 0,764 ri.2 0,732 ri.3 0,761 ri.4 0,785 ri.5 0,758 ri.6 0,773 rp.1 0,789 rp.2 0,808 rp.3 0,645 rp.4 0,713 rp.5 0,795 rp.6 0,728 rp.7 0,587 oa 1 0,850 oa 2 0,867 oa 3 0,851 oa 4 0,860 oa 5 0,822 oa 6 0,694 sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 73 nilai outer loading atau korelasi antara konstruk dengan variabel pada awalnya belum memenuhi convergent validity karena masih terdapat beberapa indikator yang memiliki nilai outer loadings dibawah 0.70. indikator yang belum memenuhi batas nilai loading factor yang ditentukan yaitu indikator opini auditor 1, 3 indikator kode etik, 1 dan 2 masing masing indikator materialitas dan risiko audit yang memiliki nilai loading kurang dari 0,70. untuk dapat memenuhi kriteria convergent validity, maka diperlukan modifikasi terhadap model struktur tersebut dengan menghilangkan indikator yang memiliki nilai loading factor di bawah 0.70 (ghozali, 2015). maka tahapan selanjutnya yaitu dengan menghilangkan indikator yang memiliki nilai loading factor di bawah 0.70 dalam model structural. kemudian data di running kembali. dan semua menghasilkan loading factor di atas 0.70 seperti yang terlihat pada tabel 4.2. sehingga indikator-indikator pada penelitian ini valid karena telah memenuhi kriteria convergent validity. seperti yang terlihat dalam tabel 4.2 semua indikator yang telah dimodifikasi memiliki nilai loading factor di atas 0.70. dari total keseluruhan 35 indikator, terdapat 57% indikator yang memiliki nilai loading factor di atas 0.70 dengan kisaran 0.70-0.79. dan 43% sisanya memiliki nilai loading factor yang diatas 0.80-0.90. sehingga menunjukan validitas yang sangat baik. tabel 4.2 nilai loading factors kode etik (x1) materialitas audit (x2) risiko audit (x3) opini auditor (y) kei.1 0,735 kekdk.1 0,847 kekdk.3 0,816 kekn.1 0,807 kekn.2 0,776 keo.1 0,840 keo.2 0,799 kepp.2 0,713 m.1 0,849 m.2 0,892 m.3 0,865 m.4 0,885 m.5 0,835 rd.1 0,760 rd.2 0,740 rd.3 0,746 rd.4 0,731 rd.5 0,787 rd.6 0,726 ri.1 0,769 ri.2 0,729 ri.3 0,770 ri.4 0,788 ri.5 0,754 ri.6 0,774 rp.1 0,796 rp.2 0,811 rp.4 0,712 rp.5 0,793 pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 74 rp.6 0,725 oa 1 0,858 oa 2 0,877 oa 3 0,866 oa 4 0,878 oa 5 0,833 sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 discriminant validity, dan average varience extracted (ave) disciminant validity dapat dilakukan dengan melihat nilai cross loading factor untuk membandingan korelasi indikator suatu konstruk tersebut dengan konstruk lainnya. jika korelasi konstruk memiliki nilai yang lebih tinggi dibandingkan dengan korelasi indikator tersebut terhadap konstruk lain, maka dikatakan konstruk memiliki discriminant validity yang tinggi (ghozali, 2015). dalam tabel 4.3 dapat dilihat bahwa dari keseluruhan 35 indikator, dengan 34 indikator dari masing-masing variabel memiliki nilai loading factor yang paling tinggi dibandingkan nilai loading factor jika dihubungan dengan variabel lainnya. table 4.3 cross loadings kode kode etik (x1) materialitas audit (x2) risiko audit (x3) opini auditor (y) kei.1 0,735 0,523 0,486 0,390 kekdk.1 0,847 0,577 0,650 0,609 kekdk.3 0,816 0,611 0,646 0,647 kekn.1 0,807 0,584 0,612 0,559 kekn.2 0,776 0,559 0,612 0,595 keo.1 0,840 0,687 0,739 0,683 keo.2 0,799 0,539 0,569 0,518 kepp.2 0,713 0,365 0,598 0,479 m.1 0,701 0,849 0,592 0,533 m.2 0,620 0,892 0,596 0,629 m.3 0,601 0,865 0,556 0,650 m.4 0,608 0,885 0,594 0,601 m.5 0,537 0,835 0,561 0,480 rd.1 0,581 0,449 0,760 0,551 rd.2 0,575 0,441 0,740 0,577 rd.3 0,549 0,404 0,746 0,397 rd.4 0,694 0,554 0,731 0,590 rd.5 0,571 0,450 0,787 0,483 rd.6 0,750 0,657 0,726 0,665 ri.1 0,413 0,359 0,769 0,379 ri.2 0,696 0,639 0,729 0,607 ri.3 0,481 0,451 0,770 0,420 ri.4 0,461 0,485 0,788 0,418 ri.5 0,561 0,431 0,754 0,432 ri.6 0,538 0,489 0,774 0,505 rp.1 0,530 0,483 0,796 0,501 rp.2 0,618 0,534 0,811 0,549 jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 75 sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 tabel 4.3 menunjukan bahwa nilai loading factor untuk 8 indikator kode etik memiliki nilai loading factor kepada konstruk kode etik lebih tinggi daripada konstruk lainnya. contoh, loading factor ke.1 terhadap kode etik (x1) yaitu sebesar 0.735 yang lebih tinggi dari pada loading factor pada variabel lainnya seperti loading factor pada materialitas audit (0.523), risiko audit (0.486), dan opini auditor (0.390). hal tersebut serupa dengan 33 indikator lainnya. hal ini menunjukan bahwa 33 indikator tersebut memiliki diskriminan yang tinggi. namun dari 33 indikator terdapat satu indikator yang memiliki nilai korelasi loading factor tidak lebih tinggi dari nilai loading factor indikator tersebut pada salah satu variabel lainnya. dalam indikator risiko audit yaitu rd6 memiliki nilai korelasi loading factor 0.726 lebih tinggi dari variabel lain dengan loading factor materialitas audit (0.657), opini auditor (0.665), dan rc (0.716) tetapi lebih rendah dari kode etik (0.750), dan indikator tersebut berarti memiliki discriminant validity yang rendah. selanjutnya untuk nilai outer loading seperti pada gambar 4.1 telah memenuhi ketentuan nilai convergent validity yaitu memiliki nilai di atas 0.70. gambar 4.4. nilai loading factors sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 tabel 4.5. construk reliability dan validity cronbach's alpha composite reliability average variance extracted (ave) kode etik (x1) 0,916 0,931 0,6288 materialitas audit (x2) 0,916 0,937 0,7487 opini auditor (y) 0,914 0,936 0,7437 risiko audit (x3) 0,954 0,959 0,5775 sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 rp.4 0,553 0,575 0,712 0,450 rp.5 0,675 0,536 0,793 0,578 rp.6 0,634 0,536 0,725 0,519 oa 1 0,676 0,610 0,622 0,858 oa 2 0,619 0,537 0,619 0,877 oa 3 0,637 0,599 0,581 0,866 oa 4 0,632 0,579 0,628 0,878 oa 5 0,529 0,586 0,494 0,833 pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 76 kriteria kedua untuk mengukur discriminant validity yaitu dengan melihat nilai ave, yang terdapat pada tabel 4.4. kriteria average varience extracted (ave) antara konstruk dengan konstruk lainnya harus lebih besar dari 0.50 agar dapat dikatakan baik (ghozali, 2015). berdasarkan tabel 4.4 tersebut, memiliki nilai ave antara konstruk dengan konstruk lainnya lebih dari 0.50 untuk semua konstruk. kode etik memiliki nilai ave 0.931, materialitas audit sebesar 0.937, risiko audit sebesar 0.936, dan opini auditor sebesar 0.959. sehingga korelasi antara konstruk dengan konstruk lainnya memiliki discriminant validity yang baik. uji reliabilitas 1) composite reliability composite reliability merupakan pengujian untuk mengetahui apakah indikatorindikator yang membangun konstruk penelitian, memiliki nilai reliabilitas atau tidak. kriteria yang digunakan, yaitu jika indikator yang membangun konstruk memiliki nilai composite reliability lebih besar dari 0.70 maka data yang digunakan memiliki reliabilitas yang tinggi (ghozali, 2015). dapat dilihat pada tabel 4.4 untuk konstruk kode etik memiliki nilai sebesar 0.931, materialitas audit sebesar 0.937, risiko audit sebesar 0.936, dan opini auditor sebesar 0.959. sehingga dapat disimpulkan bahwa semua konstruk memenuhi kriteria composite reliability dan memiliki nilai reliabilitas yang tinggi. 2) cornbach’s alpha uji reliabilitas juga dapat diperkuat dengan cornbach alpha. dengan kriteria nilai yang diharapkan yaitu di atas 0.70 (ghozali, 2015). dari tabel 4.4 dapat dilihat bahwa konstruk kode etik memiliki nilai cornbach alpha sebesar 0.916, materialitas audit sebesar 0.916, risiko audit sebesar 0.936, dan opini auditor sebesar 0.954. sehingga dapat disimpulkan bahwa semua konstruk memenuhi kriteria cornbach alpha dan memiliki nilai reliabilitas yang tinggi. analisis model struktural (inner model) analisis model struktural ini dilakukan untuk menguji hubungan antara konstruk laten. ada beberapa uji untuk model struktural yaitu : 1. path coefficient tabel 4.6. nilai path coefficient kode etik (x1) materialitas audit (x2) risiko audit (x3) opini auditor (y) kode etik (x1) 0,341 materialitas audit (x2) 0,278 risiko audit (x3) 0,232 opini auditor (y) sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 path coefficient merupakan nilai koefisien jalur, atau besarnya hubungan atau pengaruh konstruk laten (ghozali, 2015). nilai path coefficient dapat dilihat pada tabel 4.5. tabel tersebut menunjukan bahwa konstruk kode etik memiliki pengaruh positif terhadap konstruk endogen (opini audit) dengan nilai sebesar 0.341. konstruk materialitas audit memiliki pengaruh positif terhadap opini auditor dengan nilai sebesar 0.278. konstruk risiko audit memeliki pengaruh positif terhadap opini auditor dengan nilai sebesar 0.232. sehingga dapat disimpulkan bahwa semua konstruk laten berpengaruh positif terhadap konstruk endogen yaitu opini auditor (y). jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 77 r square (r2) nilai r squre merupakan koefisien determinasi pada konstruk endogen. dengan kriteria nilai r square sebesar 0.67 (kuat), 0.33 (moderat), dan 0.19 (lemah) (ghozali, 2015). tabel 4.6 merupakan hasil estimasi r square (r2) dengan menggunakan smartpls versi 3.2.7 untuk konstruk endogen yaitu opini auditor . tabel 4.7. nilai r square r square r square adjusted opini auditor (y) 0,593 0,577 sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 pada dasarnya penelitian ini memiliki tiga konstruk laten yaitu kode etik yang berpengaruh terhadap satu konstruk endogen yaitu opini auditor, materialitas audit yang berpengaruh terhadap opini auditor, dan risiko audit yang berpengaruh terhadap opini auditor. tabel 4.6 menunjukan nilai r square (r2) untuk variabel opini auditor diperoleh sebesar 0.577. hasil ini menunjukan bahwa 57.7% variabel opini auditor dapat dipengaruhi oleh kode etik, materialitas audit, dan risiko audit. dan memiliki hubungan yang valid serta kuat karena memiliki nilai r square di atas 0.593. pengujian hipotesis parameter signifikansi yang diestimasi akan memberikan informasi mengenai hubungan antar variabel penelitian. dasar yang dapat digunakan dalam menguji hipotesis yaitu dengan melihat output uji hipotesis pada path coefficient dengan menggunakan prosedur bootstrapping. gambar 4.3 menunjukan hasil bootstrapping yang dilakukan untuk menguji hipotesis antar konstruk atau antara konstruk eksogen terhadap konstruk endogen. tabel 4.7 memberikan output estimasi untuk pengujian model struktural. pada partial least square (pls), pengujian secara statistik setiap hubungan yang dihipotesiskan dilakukan dengan menggunakan simulasi. untuk hal ini dilakukan dengan smartpls versi 3.2.7 dengan prosedur bootstrapping terhadap sampel. pengujian yang dilakukan dengan bootstrapping juga berguna dalam meminimalkan masalah ketidak normalan data penelitian. hasil pengujian bootstrapping dengan analisis pls yaitu sebagai berikut: tabel 4.8. hasil bootstrapping calculation original sample (o) sample mean (m) standard deviation (stdev) t statistics (|o/stdev|) p values kode etik (x1) -> opini auditor (y) 0,341 0,300 0,151 2,264 0,024 materialitas audit (x2) -> opini auditor (y) 0,278 0,274 0,117 2,377 0,018 risiko audit (x3) -> opini auditor (y) 0,232 0,082 0,276 0,841 0,401 sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 78 gambar 4.9 hasil bootstrapping calculation sumber: pengolahan data kuesioner dengan smartpls versi 3.2.7, 2019 pengujian hipotesis 1 hasil pengujian hipotesis satu menunjukan orginal sampel sebesar 0,341. nilai orginal sampel yang postif menunjukan bahwa kode etik berpengaruh positif terhadap opini auditor. dan memiliki nilai t-statistik sebesar 2,264 nilai tersebut lebih besar dari t-tabel (1,99). serta memiliki nilai p-value sebesar 0,024 sesuai dengan kriteria nilai p-value (kurang 0,05). sehingga analsis yang dilakukan menunjukan kode etik berpengaruh positif signifikan terhadap opini auditor. sehingga hipotesis pertama diterima. artinya auditor merasakan pengaruh adanya tindakan kode etik yang dilakukan dalam masa audit perusahaan terhadap opini auditor yang diberikan terhadap laporan keuangan. dalam hal ini asosiasi profesi akuntan publik atau lebih dikenal dengan iapi mempunyai standar yang mengatur akuntan publik agar mempunyai kode etik, sehingga dapat membuat batasan terhadap perilaku auditor dalam melakukan jasa akuntan publik. hal tersebut sesuai dengan teori disonansi kognitif dapat menjelaskan bahwa timbulnya ketidak konsistenan pada diri auditor untuk mengikuti atau tidak mengikuti sebagian dari etika profesi mengenai hal yang etis atau tidak etis yang dapat menimbulkan ketidak selarasan (emrinaldi, 2014). dari hasil penelitian juga sejalan dengan penelitian feriyanto, susilawati dan dadang (2017) bahwa hasil dari pengujian hipotesis yang diajukan yakni terdapat pengaruh profesionalisme auditor terhadap ketepatan pemberian opini secara simultan maupun parsial hasilnya adalah signifikan. artinya perubahan yang terjadi pada pengaruh profesionalisme auditor mempengaruhi ketepatan pemberian opini. menurut hasil penelitian ini sejalan dengan beberapa penelitian sebelumnya diantaranya yang dilakukan oleh ida suraida (2005) dalam firdayanti dan suwandi (2016), dimana didapatkan hasil bahwa profesionalisme auditor berpengaruh positif signifikan terhadap ketepatan pemberian jenis opini akuntan publik. oleh karena itu, akuntan publik harus benar-benar serius dalam menjalankan tugasnya dengan berpegang penuh pada kode etik profesi dan spap. karena tanggung jawab auditor bukan hanya kepada klien tetapi juga kepada masyarakat luas, sehingga dari hasil penelitian diatas dapat disimpulkan bahwa auditor harus senantiasa meningkatkan kode etik auditor pada laporan keuangan klien supaya ketepatan pemberian opini yang dihasilkan oleh auditor sangat tepat bagi para pengguna laporan keuangan. berdasarkan hasil jawaban responden, dimana terdapat lima sub variabel yaitu integritas, objektivitas, kompetensi, kerahasiaan, dan perilaku jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 79 profesional yang dilaksanakan oleh semua akuntan publik. dengan demikian auditor harus terus mempertahankan dan meningkatkan kode etiknya. pengujian hipotesis 2 hipotesis kedua menunjukan bahwa hubungan variabel materialitas audit (x2) dengan opini auditor (y) mempunyai nilai original sample sebesar 0.278. hasil nilai original sample yang positif menunjukan materialitas audit (x2) memiliki hubungan yang positif dengan opini auditor (y). variabel materialitas audit memiliki nilai tstatistik sebesar 2.377, yang lebih besar dari t-tabel (1.99). serta memiliki nila p-value sebesar 0.018, sesuai dengan kriteria nilai p-value yaitu kurang dari 0.05. artinya materialitas audit memiliki pengaruh yang signifikan terhadap opini auditor. sesuai dengan hipotesis kedua dimana materialitas audit memiliki pengaruh terhadap opini auditor. hal ini menunjukan bahwa hipotesis diterima. hasil analisis didukung dengan penelitian yang dilakukan oleh bharata dan wiratmaja (2017) menunjukan bahwa kemampuan pertimbangan materialitas dapat memperkuat kompetensi ketepatan pemberian opini oleh auditor. penelitian ini sejalan dengan penelitian kusuma dalam emrinaldi, dan wahyudi (2014) yang menunjukkan bahwa pengalaman memiliki pengaruh yang signifikan terhadap pertimbangan materialitas. butt (1988) dalam emrinaldi, dan wahyudi (2014) mengungkap kan bahwa auditor yang berpengalaman akan membuat judgement yang relatif lebih baik dalam tugas-tugas profesionalnya. auditor yang lebih berpengalaman akan dapat menghasilkan pertimbangan yang lebih baik berdasarkan informasi yang diperoleh dari laporan keuangan dan akan memiliki pandangan dan tanggapan yang lebih baik dari informasi yang terdapat di laporan keuangan.. seperti informasi yang didapatkan melalui kuesioner. bahwa laporan keuangan klien, materialitas merupakan dasar penerapan dasar auditing, terutama standar pekerjaan lapangan dan standar pelaporan. tanggung jawab auditor adalah menyatakan opini terkait apakah laporan keuangan yang disajikan sesuai dengan standar-standar akuntansi keuangan dalam seluruh aspek yang bersifat material. oleh karena itu, materialitas mempunyai pengaruh yang mencakup semua aspek audit dalam audit atas laporan keuangan (sa seksi 312). menurut hayes et al., penentunan material atau tidak, sering kali sulit untuk ditentukan dalam praktiknya. namun, ada empat faktor yang umumnya dipertimbangkan, yakin : ukuran komponen, sifat dasar komponen, situasi-sitausi, seta biaya dan manfaat dari pengauditan komponen tersebut. kesesuain dadar laporan keungan untuk menghitung materialitas akan bervariasi berdasarkan sifat dari bisnis klien. hal tersebut menjadikan auditor untuk mempertimbangkan keadaan yang berkaitan dengan entitas dan kebutuhan informasi pihak yang akan meletakkan kepercayaan atas laporan keuangan yang diaudit. materialitas merupakan satu diantara berbagai faktor yang mempengaruhi pertimbangan auditor tentang kecukupan ( kuantitas ) bukti audit. semakin rendah tingkat materialitas, semakin besar jumlah bukti yang diperlukan (hubungan terbalik). pengujian hipotesis 3 hasil pengujian hipotesis ketiga menunjukan bahwa hubungan variabel risiko audit (x3) dengan opini audit (y) memiliki nilai original sample sebesar 0,232. hasil nilai original sample yang positif menunjukan bahwa risiko audit (x3) memiliki hubungan yang positif dengan opini auditor (y). akan tetapi memiliki nilai t-statistik sebesar 0,841, nilai tersebut lebih kecil dari t-tabel (1.99). serta memiliki nilai p-value sebesar 0,401, nilai tersebut lebih besar dari kriteria nilai p-value yaitu kurang dari 0.05. artinya bahwa risiko audit tidak berpengaruh terhadap opini auditor. analisis tersebut berarti tidak sesuai dengan hipotesis ketiga dimana risiko audit memiliki pengaruh terhadap opini auditor. sehingga menunjukan bahwa hipotesis ketiga pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 80 ditolak. dalam pengujian hipotesis ini auditor tidak merasakan adanya pengaruh risiko audit terhadap opini auditor. dengan melihat pada penelitian sebelumnya yang dilakukan oleh reni rukmini (2008) dalam rudi (2009) yang menyatakan bahwa risiko audit mempunyai pengaruh yang tidak signifikan terhadap kinerja audit disebabkan banyak dan kompleknya data yang harus diperiksa auditor dan karena komponen yang berpengaruh terhadap risiko audit seperti adanya hubungan istimewa, kerentanan tehadap fraud serta unsur-unsur populasi. kinerja audit memiliki hubungan dengan opini auditor menurut virgasari (2009) yang menunjukkan adanya korelasi antara opini audit pada laporan keuangan dengan kinerja audit. bentuk risiko audit itu sendiri dapat berupa penilaian setiap risiko bawaan, risiko deteksi, dan risiko pengendalian yang memang memerlukan banyak biaya untuk mengimplementasi-kannya. sehingga tidak semua auditor dapat menggunakan penilaian risiko audit sebagai upaya untuk meningkatan kualitas opini auditor. hasil analisis ini menunjukan bahwa masih adanya keterbatasan dalam melakukan penilaian risiko audit. risiko audit wajib dikukan prosedur penilaian risiko untuk mengidentifikasi dan menilai risiko salah saji yang material pada tingkat laporan keuangan dan pada tingkat asersi. prosedur penilaian risiko itu sendiri tidak memberikan bukti audit yang cukup dan tepat sebagai dasar pemberian opini audit (isa 315.5 dalam tuanakotta 2013). terdapat keterbatasan dalam audit yang mempengaruhi auditor untuk menditeksi salah saji material dalam penilaian risiko. keterbatasan ini merupakan hasil dari faktor-faktor seperti penggunaan pengujian, keterbatasan yang meleket dari sistem akuntansi dan sistem pengendalian internal, serta fakta bahwa sebagian besar bukti audit sifatnya persuasif dari pada konklusif (hayes et al., 2017). akuntan publik untuk melakukan penilaian risiko audit, dilakukan proses audit risk mulai dari penilaian risiko bawaan, risiko pengendalian, sampai risiko deteksi. namun ada beberapa prosedur dari ketiga penilaian risiko yang tidak diterapkan meliputi: mempertimbangkan budaya kerja usaha klien, mengukur tingkat kompleksitas transaksi usaha klien, uji kelayakan usaha klien dengan perbandingan efektivitas kinerja usaha klien, mengamati keberadaan dan kelengkapan asersi pengendalian yang dimiliki oleh klien, menetapkan prosedur audit yang sama pada semua laporan audit usaha klien, dan membuat sistem pengawasan audit yang sesuai dengan standar audit. dengan demikian dari hasil kuesioner yang didapatkan, menunjukan bahwa auditor belum menerapkan penilaian risiko dengan baik, padahal hal tersebut memiliki dampak yang baik dalam meningkatkan kualitas opini auditor. sehingga dapat disimpulkan bahwa implementasi dari risiko audit masih memiliki banyak keterbatasan dan perlu dilakukan perbaikan dan peningkatan oleh akuntan publik. penutup simpulan kesimpulan yang dapat diambil berdasarkan hasil analisis data tentang “pengaruh kode etik, materialitas dan risiko audit terhadap opini auditor” yaitu sebagai berikut: (1) kode etik berpengaruh positif signifikan terhadap opini auditor. (2) materialitas audit berpengaruh positif signifikan terhadap opini auditor (3) sedangkan risiko audit tidak berpengaruh signifikan terhadap opini auditor.. saran bagi peneliti selanjutnya, diharapkan dapat menindaklanjuti penelitian ini dengan memfokuskan objek penelitian atau membahas risiko audit yang masih belum diterapkan sebagai tolak ukur untuk membandingkan pengaruh dari kode etik, materialitas, dan risiko audit digunakan terhadap opini auditor dalam mencapai keunggulan menciptakan laporan keuangan yang memiliki kredibilitas yang tinggi. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 63-82 81 implikasi dari keempat hasil uji hipotesis menggunakan pls (partial least square) di atas maka dapat disimpulkan bahwa dalam implementasi dari kode etik, materialitas, dan risiko audit pada akuntan publik menunjukan bahwa kode etik, materialitas audit memiliki pengaruh signifikan terhadap opini auditor untuk mencapai kualitas laporan keuangan. sedangkan risiko audit tidak berpengaruh terhadap opini auditor. hal ini disebabkan dalam proses audit beberapa prosedur dari ketiga penilaian risiko yang tidak diterapkan meliputi: mempertimbangkan budaya kerja usaha klien, mengukur tingkat kompleksitas transaksi usaha klien, uji kelayakan usaha klien dengan perbandingan efektivitas kinerja usaha klien, mengamati keberadaan dan kelengkapan asersi pengendalian yang dimiliki oleh klien, menetapkan prosedur audit yang sama pada semua laporan audit usaha klien, dan membuat sistem pengawasan audit yang sesuai dengan standar audit. dengan demikian dari hasil kuesioner yang didapatkan, menunjukan bahwa auditor belum menerapkan penilaian risiko dengan baik, padahal hal tersebut memiliki dampak yang baik dalam meningkatkan kualitas opini auditor. sehingga dapat disimpulkan bahwa implementasi dari risiko audit masih memiliki banyak keterbatasan dan perlu dilakukan perbaikan dan peningkatan oleh akuntan publik. keterbatasan penelitian ini telah diusahakan dan dilaksanakan sesuai dengan prosedur ilmiah, namun demikian masih memiliki keterbatasan sebagai berikut: 1. adanya keterbatasan penelitian dengan menggunakan kuesioner yaitu terkadang jawaban yang diberikan oleh sampel tidak menunjukan keadaan yang sebenarnya. 2. jumlah responden dalam penelitian ini tergolong masih kecil, yaitu 82 orang. walaupun sudah melebihi batas minimal untuk pengujian penelitian menggunakan smartpls versi 3 yaitu minimal 30 sampel, tetapi masih terdapat kemungkinan terjadinya salah interpretasi dalam lingkungan sampel yang lebih besar. daftar pustaka arifiyanto, y. 2009. pengaruh risiko audit dan independensi auditor terhadap opini audit. skripsi jakarta. bharata, dan wiratmaja. (2017). pertimbangan materialitas sebagai variabel pemoderasi pengaruh etika profesi dan kompetensi terhadap ketepatan pemberian opini auditor. e-jurnal akuntansi universitas udayana,20(2). emrinaldi, dan wahyudi. (2014). pengaruh etika, kompetensi, pengalaman auditor dan situasi audit terhadap ketepatan pemberian opini audit melalui pertimbangan materialitas dan skeptisme profesional auditor. jurnal ilmiah stie mdp,3(2). endri, dan harto. (2017). pengaruh hasil pemeriksaan bpk terhadap kinerja keuangan pemerintahan daerah, diponegoro journal of accounting,6(1). feriyanto, susilawati dan dadang. 2017.pengaruh profesionalisme auditor dan pertimbangan tingkat materialitas terhadap ketepatan pemberia opini, star – study & accounting research, 14(1). firdayanti, dan suwandi. (2016). pengaruh pengalaman, risiko audit, dan tekanan terhadap ketetapan pemberian opini audit dengan skeptisme profesional auditor sebagai variabel moderating pada kantor akuntan publik. akuntansi peradaban,1(1) . ghozali, i. 2015. aplikasi analisis multivariate dengan program ibm spss 23. semarang : badan penerbit universitas diponegoro. pengaruh kode etik, materialitas audit dan risiko audit terhadap opini auditor cholifah husti laila dan novita 82 hayes, gorternaker, dan wallage.(2017). prinsip-prinsip pengauditan: international standards on audit.jakarta : salemba empat. ikatan akuntansi indonesia (iai). 2016. psa no. 700 perumusan suatu opini dan pelaporan atas laporan keuangan, salemba empat, jakarta. mcdaniel, carl dan gates. (2013). riset pemasaran kontemporer ( sumiyarto dan rambat lupiyoadi, penerjemah). salemba empat, jakarta. rukimin, r. 2008. analisis pengaruh penerapan electronic data processing audit dan resiko audit terhadap kinerja audit. skripsi, uin syarif hidayatullah, jakarta. soedarso, p. (2018).pengaruh profesionalisme, materialitas, dan risiko audit terhadap pengendalian intern serta implikasinya terhadap opini audit. akademika , 16(1). standar profesional akuntan publik – sa seksi 320. (2016). pengidentifikasian dan penilaian risiko kesalahan penyajian material melalui pemahaman atas entitas dan lingkungannya. jakarta. : salemba empat. sugiyono.(2014). metode penelitian pendidikan pendekatan kuantitatif, kualitatif, dan r&d. bandung: alfabeta. tuanakotta, t. m. (2013). audit berbasis isa (international standards on auditing). jakarta : salemba empat. virgasari, a. 2009. hubungan antara opini auditor pada laporan keuangan daerah, pendapatan asli daerah(pad) dan dana alokasi umum (dau) dengan kinerja keuangan daerah. skripsi. universitas brawijaya malang. wahyudi, nur, dan saidi. (2017). hubungan etika profesi, keahlian, pengalaman, dan situasi audit dengan ketepatan pemberian opini dalam audit laporan keuangan melalui pertimbangan materialitas dan skeptisisme profesional auditor. winadi, dan mertha. pengaruh independensi, skeptisisme dan gender pada pertimbangan materialitas dan implikasinya pada ketepatan pemberian opini auditor.e-jurnal akuntansi universitas udayana,19(1). jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 33-46 33 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.1.33-46 vol. 9, no.1 2019 hal. 33-46 analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai pada dinas kota tegal analysis of the factors that influence the track trends (fraud): perception of employees in tegal city office fitria febriani dan dhini suryandari fakultas ekonomi, universitas negeri semarang abstract fraud is a form of action carried out intentionally by an individual or a group that causes harm to the parties concerned and provides benefits to the perpetrators of fraud. the form of fraud that often occurs in government sector is corruption. this research aims to explore the perceptions of employees in tegal city government agencies about the factors that influence to fraud tendency as internal control effectiveness, regulations enforcement, compensation compliance, and organizational commitment. this population research is all of civil employees (pns) who work in 14 department of tegal city with convenience sampling technique for the sample research. respondents in this research as many as 139 employees who work in 14 department of tegal city. data analysis in this research using a model full analysis structural equation modelling (sem) with a smartpls2.0 analysis tool. the results showed the internal control effectiveness , regulations enforcement, and compensation compliance had negative effect to fraud tendency in the government sector. while between the organizational commitment there is no effect to fraud tendency in the government sector. keywords: fraud diamond theory, fraud tendency, employee. abstrak kecurangan atau yang sering dikenal dengan istilah fraud merupakan suatu bentuk tindakan yang dilakukan secara sengaja oleh pihak individu maupun kelompok yang menimbulkan kerugian bagi pihak yang terkait dan memberikan keuntungan bagi pelaku tindak kecurangan. secara umum, bentuk kecurangan (fraud) yang banyak terjadi di entitas pemerintahan adalah korupsi penelitian ini bertujuan untuk menggali persepsi para pegawai di instansi pemerintahan kota tegal mengenai faktor-faktor yang mempengaruhi kecenderungan kecurangan (fraud) seperti keefektifan pengendalian internal, penegakan peraturan, kesesuaian kompensasi, dan komitmen organisasi. populasi penelitian ini adalah seluruh pegawai negeri sipil (pns) yang bekerja di 14 dinas kota tegal dengan menggunakan teknik pengambilan sampel convenience sampling. responden dalam penelitian ini sejumlah 139 pegawai yang bekerja di 14 dinas kota tegal. analisis data dalam penelitian ini menggunakan full model structural equation modeling (sem) dengan alat analisis smartpls 2.0. hasil penelitian menunjukkan bahwa keefektifan pengendalian internal, penegakan peraturan, dan kesesuaian kompensasi berpengaruh negatif terhadap kecurangan (fraud) di sektor pemerintahan. sedangkan, komitmen organisasi tidak berpengaruh terhadap kecenderungan kecurangan (fraud) di sektor pemerintahan. kata kunci: teori fraud diamond, kecenderungan kecurangan, pegawai. corresponding author: fitria febriani email addresses for author: fitriafebriani146@gmail.com, dhini.surya@mail.unnes.ac.id first submission received: 09th mei 2019 revised submission received: 04th june 2019 accepted: 21nd june 2019 https://doi.org/10.33369/j.akuntansi.9.1.33-46 mailto:fitriafebriani146@gmail.com mailto:dhini.surya@mail.unnes.ac.id analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai pada dinas kota tegal fitria febriani dan dhini suryandari 34 pendahuluan pada era globalisasi saat ini, kecurangan telah banyak dilakukan oleh pihak tertentu yang tidak bertanggung jawab untuk kepentingan pribadi maupun kelompok. kecurangan atau yang sering dikenal dengan istilah fraud merupakan suatu bentuk tindakan yang dilakukan secara sengaja oleh pihak individu maupun kelompok yang menimbulkan kerugian bagi pihak yang terkait dan memberikan keuntungan bagi pelaku tindak kecurangan. terdapat dua jenis tindak kecurangan, yakni kecurangan secara eksternal dan internal. kecurangan eksternal adalah kecurangan yang dilakukan oleh pihak luar terhadap suatu perusahaan atau entitas, seperti kecurangan yang dilakukan pelanggan terhadap usaha, wajib pajak terhadap pemerintah, sedangkan kecurangan internal adalah tindakan tidak legal yang dilakukan oleh karyawan, manager, dan eksekutif terhadap perusahaan tempat mereka bekerja (shintadevi, 2015). secara umum, bentuk kecurangan (fraud) yang banyak terjadi di sektor pemerintahan adalah korupsi (corruption). korupsi adalah tindakan pejabat publik, baik politisi maupun pegawai negeri, serta pihak lain yang terlibat dalam tindakan itu yang secara tidak wajar dan tidak legal menyalahgunakan kepercayaan publik yang dipercayakan kepada mereka untuk mendapatkan keuntungan sepihak. wilopo (2006) mengungkapkan bahwa dalam korupsi, tindakan yang lazim dilakukan diantaranya adalah memanipulasi pencatatan, penghilangan dokumen, dan mark-up yang merugikan keuangan negara atau perekonomian negara. kota tegal menjadi salah satu satu kota yang terkena kasus korupsi di jawa tengah. pada tahun 2014 komisi pemberantasan korupsi (kpk) menetapkan mantan wali kota tegal sebagai tersangka kasus dugaan korupsi tukar guling lahan tempat pembuangan akhir (tpa) bokongsemar, tegal, jawa tengah. selaku wali kota tegal periode 2008-2013, yang merangkap sebagai penasihat tim pengarah pemidahtanganan tanah milik pemerintah kota (pemkot) tegal itu, diduga melakukan perbuatan melawan hukum atau penyalahgunaan wewenang untuk memperkaya diri sendiri atau orang lain atau suatu korporasi terkait pelaksanaan tukar guling (ruislag) antara pemkot tegal dengan cv tri daya pratama pada 2012. selain mantan wali kota tegal, kpk menetapkan direktur cv tri daya pratama sebagai tersangka dalam kasus yang sama. atas perbuatan keduanya, negara mengalami kerugian sekitar rp 8 miliar (tribunjateng.com, 2014). pada tahun 2017 kpk melakukan operasi tangkap tangan (ott) terhadap wali kota tegal. operasi tangkap tangan itu berlangsung di rumah dinas wali kota, kompleks balai kota, jalan ki gede sebayu, kota tegal. kpk menetapkan tiga orang tersangka dalam kasus suap terkait pengelolaan dana jasa kesehatan di rumah sakit umum daerah (rsud) kardinah tegal dan pengadaan barang jasa di lingkungan pemerintahan kota tegal tahun anggaran 2017. tiga orang tersangka itu, yakni wali kota tegal, ketua dpd partai nasdem brebes, dan wakil direktur keuangan rsud kardinah. total nilai dugaan suap ini rp 5,1 miliar (republika.co.id, 2018). motivasi seseorang melakukan tindak kecurangan relatif berbeda-beda. faktor penyebab terjadinya kecurangan diantaranya yang dijelaskan oleh wolfe & hermanson (2004) dimana fraud disebabkan oleh empat faktor yaitu tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization) dan kemampuan (capability). keempat faktor ini biasa disebut dengan istilah fraud diamond. tekanan (pressure) adalah dorongan yang ada pada umumnya dalam bentuk tekanan kebutuhan atau masalah finansial, gaya hidup, serta tekanan dari pihak lain yang menyebabkan seseorang melakukan fraud. peluang (opportunity) adalah adanya kesempatan atau peluang yang memungkinkan terjadinya fraud, biasanya disebabkan karena internal control suatu entitas yang lemah, kurangnya pengawasan, dan/atau penyalahgunaan wewenang. rasionalisasi (rationalization) adalah pemikiran individu yang menjustifikasi tindakannya sebagai suatu perilaku yang wajar, dimana pelaku jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 33-46 35 tindak kecurangan mencari pembenaran atas tindakannya tersebut. kemampuan (capability) merupakan unsur yang penting untuk melakukan aksi tindak kecurangan. banyaknya kasus kecurangan (fraud) disebabkan karena kurangnya atau tidak adanya sistem pengendalian internal sehingga lemahnya pengawasan atau kontrol, tidak adanya kejujuran, peraturan dan kinerja kerja lemah sehingga pelaku tindak kecurangan dapat leluasa melakukan tindakan kecurangannya tersebut. sistem pengendalian internal yang efektif dapat membantu dalam mendapatkan hasil monitoring yang baik. american institute of certifield public accountant (aicpa) pada tahun 1947 menjelaskan bahwa pengendalian internal sangat penting, antara lain untuk mengendalikan kegiatan operasi secara efektif bagi entitas, menyediakan perlindungan bagi entitas terhadap kelemahan manusia dan mengurangi kemungkinan terjadinya kekeliruan dan ketidakberesan (boynton, johnson, & kell, 2003:371) penelitian yang dilakukan oleh chandra (2015), shintadevi (2015) dan purnomo (2017) yang menyatakan bahwa keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan. berbeda dengan penelitian yang dilakukan oleh joseph & albert (2015) dan alou, ilat, & gamaliel (2017) dengan hasil bahwa keefektifan pengendalian internal berpengaruh positif terhadap kecenderungan kecurangan. terdapat pula penelitian yang dilakukan oleh mustika, hastuti, & heriningsih (2016) yang menyimpulkan bahwa keefektifan pengendalian internal tidak berpengaruh terhadap kecenderungan kecurangan. agar kegiatan dalam suatu organisasi dapat berjalan efektif dan efisien maka diberlakukan adanya peraturan organisasi. penegakan peraturan ini harus bersifat tegas agar dipatuhi oleh semua pegawai. jika seorang pegawai melanggar peraturan yang telah dibuat maka akan diberikan hukuman atau sanksi dengan tujuan pelanggaran tersebut tidak terjadi lagi di masa mendatang. adni (2017) mengungkapkan ketika persepsi terhadap penegakan dirasa kurang tegas, maka pada umumnya terdapat peluang untuk melakukan tindakan menyimpang seperti melakukan kecurangan yang akan semakin tinggi, begitu pula sebaliknya. penelitian yang dilakukan oleh adinda (2015) penegakan peraturan tidak berpengaruh terhadap kecenderungan kecurangan. sedangkan penelitian yang dilakukan oleh najahningrum (2013) menyatakan hal sebaliknya, penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan. penelitian ini mempunyai hasil yang sama dengan penelitian yang dilakukan oleh chandra (2015) bahwa penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan. kesesuaian kompensasi juga merupakan salah satu faktor yang mempengaruhi kecenderungan kecurangan (fraud). bagi seorang pegawai, kompensasi merupakan suatu outcome atau reward yang penting karena dengan kompensasi yang diperoleh seseorang dapat memenuhi kebutuhan hidupnya (adinda, 2015). kompensasi tersebut akan memberikan sebuah dorongan yang dapat memacu pegawai agar segera menyelesaikan tugas atau pekerjaannya untuk mendapatkan reward tersebut. namun, ketika kompensasi yang diterima pegawai dirasa tidak sesuai dengan kerja keras yang dilakukan, timbul persepsi adanya ketidakadilan didalamnya. hal ini menyebabkan pegawai merasa perlu adanya kompensasi lebih sesuai dengan kerja keras yang selama ini telah dilakukan. sehingga kejadian ini dapat menyebabkan terjadinya pelanggaran dengan melakukan kecurangan (fraud). adni (2017) dan alou et al. (2017) melakukan penelitian yang menyatakan bahwa kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan. sedangkan penelitian yang dilakukan oleh zulkarnain (2013) purnomo (2017) menghasilkan hal yang berbeda, bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan. faktor selanjutnya yang dapat mempengaruhi terjadinya fraud adalah komitmen organisasi. komitmen seorang pegawai merupakan hal yang penting bagi organisasi, terutama untuk menjaga kelangsungan dan pencapaian tujuan organisasi (sutrisno, 2010:296). analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai pada dinas kota tegal fitria febriani dan dhini suryandari 36 komitmen organisasi dapat mengarahkan seorang pegawai untuk melakukan berbagai tindakan, dalam hal ini adalah tindak kecurangan. apabila seorang pegawai di suatu organisasi mempunyai komitmen organisasi yang tinggi terhadap organisasinya, hal ini dapat menurunkan tingkat terjadinya tindakan kecurangan. penelitian sebelumnya yang telah dilakukan chandra (2015) komitmen organisasi tidak berpengaruh terhadap kecenderungan kecurangan. sedangkan dalam penelitian yang dilakukan adi, ardiyani, & ardianingsih (2016) komitmen organisasi berpengaruh signifikan terhadap kecenderungan kecurangan (fraud). terdapat pula penelitian yang dilakukan oleh adinda (2015) dan adni (2017) menyimpulkan bahwa komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan. berbagai penelitian mengenai faktor-faktor yang mempengaruhi kecenderungan kecurangan (fraud) yang telah dilakukan, masih terdapat penelitian yang hasilnya belum konsisten (research gap). dengan adanya research gap, maka penelitian ini bertujuan untuk menguji kembali faktor-faktor seperti keefektifan pengendalian internal, penegakan peraturan, kesesuaian kompensasi dan komitmen organisasi apakah berpengaruh terhadap kecenderungan kecurangan (fraud). kerangka teoritis dan hipotesis teori atribusi teori atribusi (attribution theory) merupakan sebuah teori yang diterapkan dalam mengkaji inkonsistensi sikap-perilaku setiap individu. teori atribusi mempelajari proses bagaimana seseorang menginterpretasikan suatu peristiwa, alasan, atau sebab perilakunya (lubis, 2014:90). teori ini merupakan salah satu teori dalam penelitian keperilakuan yang diperkenalkan pertama kali oleh fritz heider (1958), dimana fritz heider beragumentasi bahwa perilaku seseorang ditentukan oleh kombinasi kekuatan internal (internal forces) dan kekuatan eksternal (external forces). fraud diamond theory fraud diamond theory dikemukakan oleh wolfe & hermanson (2004), yang merupakan bentuk penyempurnaan dari teori fraud triangle yang dikemukakan oleh cressey (1953). di dalam fraud triangle terdapat tiga faktor yang dapat mempengaruhi fraud, yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). wolfe & hermanson (2004) menambahkan satu faktor yang diyakini dapat mempengaruhi adanya fraud, yakni faktor kemampuan (capability), sehingga menjadi empat faktor. pada intinya fraud diamond adalah suatu faktor yang menjadikan alasan bagi setiap individu untuk melakukan tindak kecurangan karena adanya tekanan, kesempatan dan rasionalisasi dimana ketiga faktor tersebut dapat terjadi jika individu memiliki kemampuan (capability) dalam melakukan fraud. gambar 1. fraud diamond theory sumber: wolfe dan hermason (2004) pressure fraud diamond rationalization capability opportunity jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 33-46 37 keefektifan pengendalian internal sistem pengendalian internal yang berhasil tidak hanya bertumpu pada rancangan pengendalian yang memadai untuk mencapai tujuan organisasi saja, melainkan juga kepada semua orang yang berada di dalam suatu organisasi tersebut. keefektifan pengendalian internal dapat mempengaruhi perilaku dan kemampuan seseorang dalam bertindak. hal ini berkaitan dengan teori atribusi dan juga fraud diamond theory. apabila pengendalian internal suatu organisasi tidak efektif maka cenderung mudah bagi seorang pegawai bertindak melakukan kecurangan yang menguntungkan dirinya sendiri. karena pegawai akan memanfaatkan kemampuannya dengan adanya ketidakefektifan pengendalian internal tersebut sebagai titik lemah suatu organisasi dan melancarkan aksinya dalam melakukan tindak kecurangan (fraud). untuk menutup kemungkinan terjadinya kecurangan dalam suatu organisasi, maka dapat diberlakukan pengendalian internal secara efektif. penelitian yang dilakukan najahningrum (2013), chandra (2015) dan shintadevi (2015) menunjukkan bahwa keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan (fraud). jadi dengan sistem pengendalian internal yang baik dapat mencegah dan mengurangi tindak kecurangan yang dilakukan oleh pegawai. h1: keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan (fraud). penegakan peraturan semua kegiatan harus sesuai dengan peraturan yang berlaku agar dapat meminimalisir adanya pelanggaran. untuk dapat meminimalisir pelanggaran tersebut, maka harus ada penegakan peraturan yang tegas dalam lingkungan organisasi. dalam suatu instansi, apabila penegakan peraturan yang berlaku lemah atau kurang tegas maka akan membuka peluang bagi pegawai yang bekerja pada instansi tersebut untuk melakukan pelanggaran peraturan yang bisa saja mengarah pada perilaku menyimpang, salah satu nya melakukan tindakan kecurangan. seorang pegawai yang bekerja dalam suatu organisasi sebenarnya cenderung telah mengerti dan paham akan adanya peraturan yang berlaku di dalam organisasi. namun, mereka juga yang cenderung melakukan pelanggaran peraturan tersebut. hal ini terjadi karena adanya peluang atau kesempatan sebagai celah untuk melanggar peraturan yang dapat mengarah dalam melakukan tindak kecurangan. dalam hal ini berkaitan dengan teori atribusi dan juga fraud diamond theory, dimana terdapat persepsi bahwa peluang yang ada dapat menjadi faktor seseorang cenderung melakukan tindak kecurangan (fraud). penelitian yang dilakukan chandra (2015), mustika et al. (2016), dan adni (2017) menunjukkan bahwa penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan (fraud). jadi dengan semakin tegakknya peraturan yang berlaku dalam organisasi, kecenderungan kecurangan (fraud) dapat diminimalisir. h2: penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan (fraud). kesesuaian kompensasi bagi seorang pegawai, kompensasi merupakan suatu outcome atau reward yang penting karena dengan kompensasi yang diperoleh seseorang dapat memenuhi kebutuhan hidupnya (adinda, 2015). seorang pegawai dalam menerima kompensasi akan mengatribusikan kompensasi tersebut dengan penyebab yang mendasar. ketika persepsi pegawai mengenai kompensasi yang diterima telah sesuai dikarenakan hasil kerja dan kontribusi yang diberikannya kepada organisasi, maka di masa mendatang pegawai akan menjadikan kompensasi sebagai motivasi untuk bekerja lebih produktif dan efektif dalam menyelesaikan pekerjaannya. namun berbeda ketika kompensasi yang diterima tidak sesuai dengan apa yang diharapkan, maka muncul adanya tekanan dalam diri pegawai. hal ini analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai pada dinas kota tegal fitria febriani dan dhini suryandari 38 berkaitan dengan teori atribusi dan juga fraud diamond theory, dimana terdapat tekanan bagi pegawai yang dapat menjadi faktor untuk melakukan tindak kecurangan (fraud). penelitian yang dilakukan zulkarnain (2013) dan purnomo (2017) menunjukkan bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). jadi dengan pemberian kompensasi yang sesuai akan membuat pegawai merasa puas dan merasa kebutuhannya dapat terpenuhi sehingga kecenderungan kecurangan (fraud) dapat diminimalisir. h3: kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). komitmen organisasi komitmen organisasi merupakan bentuk kesetiaan atau loyalitas yang dimiliki pegawai terhadap organisasi tempat mereka bekerja. komitmen organisasi mengarahkan seorang individu dalam melakukan berbagai tindakan (adi et al., 2016). seorang pegawai apabila mempersepsikan tingkat komitmen atau loyalitas yang dimilikinya tinggi terhadap suatu organisasi namun hal tersebut tidak berpengaruh dengan keadaan dan kondisi organisasi atau tidak diapresiasi oleh organisasi, maka seorang pegawai akan menganggap wajar jika pegawai tersebut tidak peduli terhadap organisasinya. hal ini berkaitan dengan teori atribusi dan juga fraud diamond theory, dimana terdapat rasionalisasi bagi pegawai terhadap tingkat komitmen organisasi yang rendah sehingga dapat menjadi faktor untuk melakukan tindak kecurangan (fraud). penelitian yang dilakukan oleh najahningrum (2013) dan adinda (2015) menyatakan bahwa komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). adi et al. (2016) menemukan adanya pengaruh yang signifikan terhadap kecurangan (fraud). jadi semakin tinggi komitmen pegawai terhadap organisasinya, maka kecenderungan kecurangan (fraud) dapat diminimalisir. h4: komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). metode penelitian penelitian ini termasuk jenis penelitian kuantitatif dengan sumber data yang digunakan adalah data primer. populasi dalam penelitian ini adalah seluruh pegawai negeri sipil (pns) yang bekerja di 14 dinas pemerintah kota tegal, dengan sampel sebanyak 139 pegawai. teknik pengambilan sampel dalam penelitian ini dengan convenience sampling. pada penelitian ini sebanyak 155 kuesioner sebagai sampel disebar kepada para pegawai di 14 dinas pemerintah kota tegal. dari kuesioner yang disebar tersebut, kuesioner yang kembali dan dapat diolah sebanyak 139 kuesioner. teknik analisis data yang digunakan adalah analisis deskriptif dan analisis inferensial. penelitian ini menggunakan full model structural equation modeling (sem) dengan alat analisis berupa software smartpls 2.0. pengukuran dan definisi operasional variabel variabel pada penelitian ini menggunakan lima variabel yaitu, kecenderungan kecurangan (fraud) sebagai variabel dependen (variabel endogen), serta keefektifan pengendalian internal, penegakan peraturan, kesesuaian kompensasi, dan komitmen organisasi sebagai variabel independen (variabel eksogen). berikut ini merupakan definisi operasional dan pengukuran dari masing-masing variabel: 1. kecenderungan kecurangan (fraud) kecenderungan kecurangan (fraud) merupakan suatu keinginan untuk memperoleh keuntungan pribadi dengan cara tidak jujur, seperti menutupi kebenaran, melakukan jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 33-46 39 penipuan, memanipulasi atau mengelabuhi yang dapat menyebabkan salah saji laporan keuangan, penyalahgunaan aset, dan korupsi. pengukuran variabel ini menggunakan skala likert 1–5, dimana 1 sangat tidak setuju sampai 5 sangat setuju. instrumen yang digunakan dalam mengukur kecenderungan kecurangan (fraud) terdiri sembilan item pertanyaan yang dikembangkan dari jenis-jenis kecurangan menurut association of certified fraud examinations (acfe) dalam penelitian najahningrum (2013). 2. keefektifan pengendalian internal keefektifan pengendalian internal adalah keberhasilan manajemen dalam suatu organisasi atau instansi yang berkaitan dengan keandalan penyajian laporan keuangan, kegiatan operasional yang efektif dan efisien serta kepatuhan terhadap peraturan perundangundangan yang berlaku. pengukuran variabel ini menggunakan skala likert 1–5, dimana 1 sangat tidak setuju sampai 5 sangat setuju. instrumen yang digunakan dalam mengukur keefektifan pengendalian internal terdiri dari lima item pertanyaan yang dikembangkan dari pp no. 60 tahun 2008 tentang sistem pengendalian internal pemerintah. 3. penegakan peraturan penegakan peraturan adalah proses dalam menegakkan peraturan yang ada agar mencegah terjadinya tindakan menyimpang yang akan merugikan pihak lain maupun organisasi dan untuk memastikan bahwa aturan yang berlaku berjalan sebagaimana mestinya. pengukuran variabel ini menggunakan skala likert 1–5, dimana 1 sangat tidak setuju sampai 5 sangat setuju. instrumen yang digunakan dalam mengukur penegakan peraturan terdiri dari lima item pertanyaan yang dikembangkan dari penelitian zulkarnain (2013). 4. kesesuaian kompensasi kesesuaian kompensasi merupakan tolak ukur kepuasan karyawan atau pegawai atas pekerjaan yang telah dilakukan pada suatu organisasi dalam bentuk materi biasanya gaji atau tunjangan maupun non materi biasanya penghargaan atau reward. pengukuran variabel ini menggunakan skala likert 1–5, dimana 1 sangat tidak setuju sampai 5 sangat setuju. instrumen yang digunakan dalam mengukur kesesuaian kompensasi terdiri dari enam item pertanyaan yang dikembangkan gibson (1997) perihal reward dalam wilopo (2006) dan dalam penelitian chandra (2015). 5. komitmen organisasi komitmen organisasi adalah sikap atau bentuk perilaku seorang individu tentang rasa kepercayaan, keterlibatan, dan loyalitasnya terhadap organisasi yang bersangkutan. komitmen organisasi menunjukkan penerimaan seseorang terhadap nilai-nilai serta tujuan organisasi (najahningrum, 2013). pengukuran variabel ini menggunakan skala likert 1–5, dimana 1 sangat tidak setuju sampai 5 sangat setuju. instrumen yang digunakan dalam mengukur komitmen organisasi terdiri dari delapan item pertanyaan yang dikembangkan luthans (2006) dalam penelitian najahningrum (2013). hasil dan pembahasan berdasarkan data kuesioner yang didapatkan dari responden sejumlah 139 pegawai, berikut disajikan tabel statistik deskriptif variabel dan distribusi kategori variabel pada penelitian ini. analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai pada dinas kota tegal fitria febriani dan dhini suryandari 40 tabel 1. statistik deskriptif variabel variabel n minimum maksimum mean std. deviation kecenderungan kecurangan (fraud) 139 9 36 16,53 8,171 keefektifan pengendalian internal 139 12 25 21,40 3,078 penegakan peraturan 139 9 25 20,51 3,627 kesesuaian kompensasi 139 10 30 22,87 4,248 komitmen organisasi 139 10 40 31,40 5,966 sumber: data diolah tahun 2019 tabel 2. distribusi kategori variabel variabel no interval frekuensi persentase kategori kecenderungan kecurangan (fraud) 1 9 – 16 71 51,09% sangat jarang terjadi 2 17 – 23 45 32,37% jarang terjadi 3 24 – 30 13 9,35% kadang-kadang terjadi 4 31 – 37 10 7,19% sering terjadi 5 38 – 45 0 0% sangat sering terjadi jumlah 139 100% keefektifan pengendalian internal 1 5 – 9 0 0% sangat tidak efektif 2 10 – 13 0 0% tidak efektif 3 14 – 17 6 4,32% cukup efektif 4 18 – 21 80 57,55% efektif 5 22 – 25 53 38,13% sangat efektif jumlah 139 100% penegakan peraturan 1 5 – 9 0 0% sangat tidak taat 2 10 – 13 0 0% tidak taat 3 14 – 17 18 12,95% cukup taat 4 18 – 21 77 55,40% taat 5 22 – 25 44 31,65% sangat taat jumlah 139 100% kesesuaian kompensasi 1 5 – 10 0 0% sangat tidak sesuai 2 11 – 15 2 1,44% tidak sesuai 3 16 – 20 24 17,27% cukup sesuai 4 21 – 25 97 69,78% sesuai 5 26 – 30 16 11,51% sangat sesuai jumlah 139 100% komitmen organisasi 1 8 – 13 0 0% sangat tidak berkomitmen 2 14 – 20 0 0% tidak berkomitmen 3 21 – 27 20 14,39% cukup berkomitmen 4 28 – 34 98 70,50% berkomitmen 5 35 – 40 21 15,11% sangat berkomitmen jumlah 139 100% sumber: data diolah tahun 2019 berdasarkan tabel di atas, dapat dilihat bahwa nilai standar deviasi kecenderungan kecurangan (fraud) sebesar 8,171 lebih kecil dari nilai mean. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 16,53. dari hasil tersebut kemudian disesuaikan dengan tabel kategori kecenderungan kecurangan (fraud). sehingga dapat dikatakan bahwa kecenderungan kecurangan (fraud) yang terjadi pada sektor pemerintahan kota tegal dalam kondisi atau kategori sangat jarang terjadi. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 33-46 41 nilai standar deviasi keefektifan pengendalian internal sebesar 3,078 lebih kecil dari nilai mean. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 21,40. dari hasil tersebut kemudian disesuaikan dengan tabel kategori keefektifan pengendalian internal. sehingga dapat dikatakan bahwa keefektifan pengendalian internal yang diterapkan pada sektor pemerintahan kota tegal dalam kondisi atau kategori efektif. nilai standar deviasi penegakan peraturan sebesar 3,627 lebih kecil dari nilai mean. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 20,51. dari hasil tersebut kemudian disesuaikan dengan tabel kategori penegakan peraturan. sehingga dapat dikatakan bahwa penegakan peraturan yang diterapkan pada sektor pemerintahan kota tegal dalam kondisi atau kategori taat. nilai standar deviasi kesesuaian kompensasi sebesar 4,248 lebih kecil dari nilai mean. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 22,87. dari hasil tersebut kemudian disesuaikan dengan tabel kategori kesesuaian kompensasi. sehingga dapat dikatakan bahwa kesesuaian kompensasi yang diterapkan pada sektor pemerintahan kota tegal dalam kondisi atau kategori sesuai. nilai standar deviasi komitmen organisasi sebesar 5,966 lebih kecil dari nilai mean. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 31,40. dari hasil tersebut kemudian disesuaikan dengan tabel kategori komitmen organisasi. sehingga dapat dikatakan bahwa komitmen organisasi yang diterapkan pada sektor pemerintahan kota tegal dalam kondisi atau kategori berkomitmen. uji outer model evaluasi outer model dilakukan dengan menggunakan pls algorithm. pengukuran yang digunakan untuk menilai outer model terdiri dari tiga kriteria pengukuran, diantaranya adalah: convergent validity, composite reliability, dan discriminant validity. gambar 2 uji full model sem algorithm pls sumber: output smartpls, 2019 berdasarkan hasil pengujian outer model yang dilakukan dengan menggunakan pls algorithm sebagaimana ditunjukan pada gambar 2, dapat diketahui bahwa tidak terdapat nilai loading factor di bawah 0.50 (selain untuk indikator kpi yang menggunakan indikator analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai pada dinas kota tegal fitria febriani dan dhini suryandari 42 formatif) sehingga tidak harus dilakukan drop data untuk menghapus indikator yang bernilai loading di bawah 0.50 agar memperoleh model yang baik. dari uji reliabilitas semua variabel dalam penelitian ini dinyatakan reliabel karena composite reliability dan cronbach alpha masing-masing variabel lebih besar dibandingkan nilai standar umum yang dibentuk, yaitu 0,70. berikut ini adalah hasil dari uji reliabilitas: tabel 3. uji reliabilitas composite reliability cronbach alpha f kk ko kpi pp 0.976 0.851 0.859 0.844 f kk ko kpi pp 0.973 0.823 0.816 0.789 sumber: output smartpls, 2019 hasil uji discriminant validity atau uji korelasi antarvariabel menunjukkan nilai akar kuadrat ave setiap konstruk lebih besar daripada nilai korelasi antarkonstruk dalam model pada correlation of latent variable, maka dapat dikatakan data penelitian ini memiliki nilai discriminant validity yang baik yang disajikan dalam tabel 4. tabel 4. ave & correlation of latent variables ave akar ave f kk ko kpi pp f kk ko kpi pp 0.825 0.493 0.434 0.524 0.908 0.702 0.659 0.724 f kk ko kpi pp 1.000 -0.326 -0.219 -0.488 -0.402 1.000 0.594 0.329 0.469 1.000 0.277 0.404 1.000 0.435 1.000 sumber: output smartpls, 2019 uji inner model nilai r-square kecenderungan kecurangan (fraud) adalah 0.295165. nilai r-square sebesar 0.295165 memiliki arti bahwa variabilitas konstruk kecenderungan kecurangan (fraud) dapat dijelaskan oleh variabilitas konstruk keefektifan pengendalian internal (kpi), penegakan peraturan (pp), kesesuaian kompensasi (kk), dan komitmen organisasi (ko) sebesar 29,51%. sedangkan 70,49% dijelaskan oleh konstruk lain di luar penelitian. tabel 5. uji hipotesis berdasarkan path coefficients original sample (o) sample mean (m) standard deviation (stdev) standard error (sterr) t statistics (|o/sterr|) kpi -> f -0.371 -0.386 0.064 0.064 5.756 pp -> f -0.194 -0.194 0.092 0.092 2.102 kk -> f -0.140 -0.132 0.082 0.082 1.711 ko -> f 0.045 0.001 0.074 0.074 0.599 sumber: output smartpls, 2019 berdasarkan hasil pengujian hipotesis dapat diketahui bahwa variabel keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan (fraud). hal ini dibuktikan dari nilai koefisien parameter untuk variabel keefektifan pengendalian internal jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 33-46 43 sebesar -0,370 dan nilai t-statistik sebesar 5,759 atau lebih besar dibandingkan dengan nilai ttabel sebesar 1,659 (signifikan pada p < 0,05). sehingga hipotesis pertama diterima. hasil uji hipotesis kedua, variabel penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan (fraud). hal ini dibuktikan dari nilai koefisien parameter untuk variabel penegakan peraturan sebesar -0,193 dan nilai t-statistik sebesar 2,102 atau lebih besar dibandingkan dengan nilai t-tabel sebesar 1,659 (signifikan pada p < 0,05). sehingga hipotesis kedua diterima. hasil uji hipotesis ketiga, variabel kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). hal ini dibuktikan dari nilai koefisien parameter untuk variabel kesesuaian kompensasi sebesar -0,140 dan nilai t-statistik sebesar 1,711 atau lebih besar dibandingkan dengan nilai t-tabel sebesar 1,659 (signifikan pada p < 0,05). sehingga hipotesis ketiga diterima. sedangkan hasil uji hipotesis keempat, variabel komitmen organisasi tidak berpengaruh terhadap kecenderungan kecurangan (fraud) hal tersebut dibuktikan dengan nilai t-statistik sebesar 0,599 lebih kecil dibandingkan nilai t-tabel sebesar 1,659 (signifikan pada p < 0,05). sehingga hipotesis keempat ditolak. pembahasan keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan (fraud) hipotesis pertama yang diajukan dalam penelitian ini adalah bahwa keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan (fraud). hal ini berarti semakin efektif sistem pengendalian internal dalam suatu instansi, maka semakin rendah pula kemungkinan terjadinya fraud dalam instansi tersebut. dari hasil pengolahan data yang telah dilakukan menunjukkan bahwa keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan (fraud). dengan demikian hipotesis pertama (h1) diterima. berdasarkan peraturan pemerintah nomor 60 tahun 2008 tentang sistem pengendalian intern (spi) pemerintah, spi adalah proses yang integral pada tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai untuk memberikan keyakinan yang memadai atas tercapainya tujuan organisasi melalui kegiatan yang efektif dan efisien, keandalan pelaporan keuangan, pengamanan aset negara, dan ketaatan terhadap peraturan perundang-undangan. sistem pengendalian internal yang berhasil tidak hanya bertumpu pada rancangan pengendalian yang memadai untuk mencapai tujuan entitas saja, melainkan juga kepada semua orang yang berada di dalam suatu entitas tersebut. dengan adanya sistem pengendalian yang efektif, maka kegiatan operasional suatu entitas dapat berjalan secara efektif dan efisien sehingga kemungkinan adanya penyimpangan dalam kegiatan operasional suatu entitas dapat diminimalisir. artinya, apabila sistem pengendalian internal suatu entitas sudah berjalan dengan efektif dan efisien, maka kecenderungan kecurangan (fraud) yang mungkin terjadi akan semakin kecil. hasil penelitian ini didukung oleh penelitian yang dilakukan oleh najahningrum (2013) dan chandra (2015). penelitian shintadevi (2015) juga menyatakan bahwa terdapat pengaruh negatif dan signifikan antara keefektifan pengendalian internal dengan kecenderungan kecurangan. jadi dapat disimpulkan bahwa semakin efektif sistem pengendalian internal yang diterapkan dalam suatu instansi maka akan semakin rendah kecenderungan kecurangan (fraud) yang mungkin terjadi. penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan (fraud) hipotesis kedua yang diajukan dalam penelitian ini adalah bahwa penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan (fraud). dengan kata lain, semakin tinggi penegakan peraturan dalam suatu instansi maka semakin rendah pula kecenderungan untuk melakukan kecurangan (fraud) dalam suatu instansi tersebut. dari hasil pengolahan analisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai pada dinas kota tegal fitria febriani dan dhini suryandari 44 data yang telah dilakukan menunjukkan bahwa penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan (fraud). dengan demikian hipotesis kedua (h2) diterima. menurut alpinista (2013), tidak ada organisasi yang terbebas dari fraud (kecurangan) karena pada dasarnya permasalahan ini bersumber dan bermuara pada masalah manusia, “the man behind the gun”. apapun aturan dan prosedur yang diciptakan, sangat dipengaruhi oleh manusia yang memegang kuasa untuk menjalankannya, karena tidak semua orang jujur dan berintegritas tinggi. suatu peraturan yang diterapkan oleh instansi dapat dikatakan tegak atau tidak tergantung kepada pejabat yang berwenang mengenai hal tersebut. apabila pejabat tidak tegas dalam menangani masalah penegakan peraturan, maka pegawai akan dengan mudah melakukan pelanggaran peraturan, salah satunya kecurangan (fraud) tersebut. peraturan yang sudah dianggap tegas dapat mempengaruhi kecenderungan seseorang dalam berbuat curang dikarenakan tidak adanya peluang untuk melakukan kecurangan. sebaliknya, apabila penegakan peraturan suatu instansi lemah maka akan membuka peluang bagi pegawai yang bekerja di instansi tersebut untuk melakukan kecurangan. hasil penelitian ini sejalan dengan penelitian yang telah dilakukan oleh chandra (2015) dan mustika et al. (2016). selain itu, penelitian yang dilakukan oleh adni (2017) menyimpulkan hasil yang sama, bahwa penegakan peraturan berpengaruh negatif signifikan terhadap kecenderungan kecurangan (fraud). jadi dapat disimpulkan bahwa semakin tegak peraturan yang diterapkan suatu instansi maka semakin rendah kecenderungan kecurangan (fraud) yang mungkin terjadi. kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud) hipotesis ketiga yang diajukan dalam penelitian ini adalah bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). dengan kata lain, semakin sesuai kompensasi yang diberikan suatu instansi kepada pegawai maka semakin kecil kecenderungan untuk melakukan kecurangan (fraud) pada instansi tersebut. dari hasil pengolahan data yang telah dilakukan menunjukkan bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). dengan demikian hipotesis ketiga (h3) diterima. pentingnya kompensasi bagi pegawai sangat berpengaruh terhadap perilaku dan kinerjanya saat melakukan pekerjaan. pemberian kompensasi yang sesuai kepada pegawai dapat memberikan kepuasan dan motivasi kepada pegawai dalam bekerja, sehingga mendorong pegawai untuk memberikan yang terbaik bagi instansi tempatnya bekerja. dengan adanya pemberian kompensasi yang sesuai, maka dapat meminimalisir kecenderungan pegawai untuk melakukan kecurangan karena kesejahteraan pegawai sudah tercukupi dan diperhatikan dengan baik oleh instansi. hasil penelitian ini selaras dengan penelitian yang dilakukan oleh purnomo (2017) yang menyatakan bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan. hal ini didukung oleh penelitian zulkarnain (2013) yang menyatakan bahwa semakin tinggi persepsi kesesuaian kompensasi pegawai instansi di pemerintahan maka dapat menekan tingkat terjadinya fraud di sektor pemerintahan. jadi dapat disimpulkan bahwa semakin sesuai pemberian kompensasi kepada pegawai maka semakin rendah kecenderungan kecurangan (fraud) yang mungkin terjadi dalam suatu instansi tersebut. komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud) hipotesis keempat yang diajukan dalam penelitian ini adalah bahwa komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud). dengan kata lain, semakin tinggi komitmen organisasi dalam suatu instansi, maka semakin rendah kecenderungan kecurangan (fraud) yang mungkin terjadi. dari hasil pengolahan data yang jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 33-46 45 telah dilakukan menunjukkan bahwa tidak terdapat pengaruh antara komitmen organisasi dengan kecenderungan kecurangan (fraud). dengan demikian komitmen organisasi tidak dapat meminimalisir terjadinya kecurangan (fraud), sehingga hipotesis keempat (h4) ditolak. seorang pegawai yang memiliki komitmen organisasi tinggi ataupun rendah tidak dapat dijadikan acuan seorang pegawai melakukan kecenderungan kecurangan (fraud). seorang pegawai berasumsi untuk dapat mencapai prestasi dan prinsip kinerjanya, memungkinkan akan dapat terjadi secara alamiah seiring dengan berjalannya waktu. sehingga pegawai dalam melakukan pekerjaannya cenderung memiliki komitmen organisasi yang tetap. hal ini menunjukkan bahwa tingkat loyalitas pegawai tidak berpengaruh terhadap kecenderungan kecurangan (fraud) pada suatu instansi. terdapat dua faktor yang mempengaruhi seorang individu dalam berperilaku, yaitu faktor internal dan faktor eksternal. faktor eksternal berasal dari berupa rangsangan atau pengaruh faktor lingkungan. sedangkan faktor internal berasal dari faktor-faktor yang ada dalam diri individu, seperti pengalaman, perasaan, kemampuan berpikir, kerangka acuan, dan motivasi (bologna, 1993 dalam pramudita, 2013). pengaruh terbesar dari dalam diri seorang individu berasal dari faktor internal tersebut. hal ini yang dapat mempengaruhi pegawai untuk berbuat curang, seperti keserakahan, keinginan pola hidup yang mewah, dan pengakuan lebih atas hasil kerja. hal tersebut merupakan pengaruh terbesar untuk melakukan tindakan kecurangan (fraud). hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh chandra (2015) yang menyimpulkan tidak terdapat pengaruh komitmen organisasi terhadap kecenderungan kecurangan di sektor pemerintahan. sehingga pada penelitian ini, komitmen organisasi tidak dapat menekan atau meminimalisir terjadinya kecurangan (fraud). penutup simpulan yang dapat diambil dari penelitian ini bahwa terdapat pengaruh negatif antara keefektifan pengendalian internal, penegakan peraturan, dan kesesuaian kompensasi terhadap kecenderungan kecurangan (fraud) di sektor pemerintahan, dan tidak terdapat pengaruh komitmen organisasi terhadap kecenderungan kecurangan (fraud) di sektor pemerintahan. saran bagi penelitian selanjutnya, diharapkan tidak hanya menggunakan metode angket atau kuesioner saja tetapi menambahkan metode lain seperti metode wawancara dalam memperoleh data, dan memperbarui indikator untuk 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(2015). pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. jurnal nominal,4(2). yogyakarta: universitas negeri yogyakarta. sutrisno, edy. 2010. budaya organisasi. edisi pertama. jakarta: kencana. tribunjateng.com. 2014. tersangkut bokongsemar, mantan wali kota tegal jadi tersangka. 9 januari 2019. http://jateng.tribunnews.com/2014/04/14/tersangkut-bokongsemarmantan-wali-kota-tegal-jadi-tersangka. wilopo. 2006. analisis faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi: studi pada perusahaan publik dan badan usaha milik negara di indonesia. makalah disajikan dalam simposium nasional akuntansi ix, padang, 2326 agustus. wolfe, david t., and hermanson, dana r. (2004). the fraud diamond : considering the four elements of fraud. cpa journal, 74(12), 38–42. zulkarnain, rifqi mirza. (2013). analisis faktor yang mempengaruhi terjadinya fraud pada dinas kota surakarta. accounting analysis journal, 2(2). semarang: universitas negeri semarang. http://jateng.tribunnews.com/2014/04/14/tersangkut-bokongsemar-mantan-wali-kota-tegal-jadi-tersangka http://jateng.tribunnews.com/2014/04/14/tersangkut-bokongsemar-mantan-wali-kota-tegal-jadi-tersangka pengaruh kontrol otoritas dan strategi... fenny marietza dan cardova gloria artha siahaan 185 pengaruh kontrol otoritas dan strategi bis nis terhadap sistem informasi akuntansi manajemen (siam) pada perusahaan farmasi di palembang fenny marietza 1 , cardova gloria artha siahaan 2 . mari3tza@gmail.com 1) , cardovasiahaan@gmail.com 2) abstrak this research aims to examine influenceof control authorities and business strategy towards information management accounting systems (si am) on the company pharmacy in palembang. the population used in the study in the i that is p erusahaan f armasi in palembang. samples in research use respon en pharmaceutical company manager in palembang that understands the systems account information tansi was man ajemen (si am). data research results processed by downloading will double the ber linear esi regr yan g showed positive and significant effect of controling formal management accounting information system (siam). control authority in formal influential positif and significantly limited management accounting information system (siam). influential business strategy positively and significantly to management accounting information system (siam). key words: control authority, business strategy, management accounting information system. pendahuluan informasi sangat berguna bagi perusahaan dalam kegiatan perencanaan, kontrol, dan pengambilan keputusan. salah satu peran penting system informasi akuntansi manajemen adalah menyediakan informasi bagi oran g yang tepat dengan cara yang tepat dan pada saat yang tepat (chia, 1995). informasi berperan meningkatkan kemampuan man ajemen untuk memahami keadaan lingkungan sekitarnya dan mengidentifikasikan aktivitas yang relevan (nazarrudin, 1998). kebutuhan akan informasi dalam suatu perusahaan dipengaruhi oleh berbagai faktor ketidakpastian lingkungan dan faktor struktur organisasi perusahaan. suatu perusahaan dalam kondisi tingkat ketidakpastian lingkungan yang tinggi menyebabkan kesulitan dalam kegiatan perencanaan , kontrol d an pen gambilan keputusan, oleh karena itu dibutuhkan suatu perencanaan sistem informasi manajemen yang dapat menyediakan informasi yang tepat untuk pengambilan keputusan meskipun dipengaruhi oleh faktor ketidakpastian lingkungan yang tinggi. perencanaan sistem informasi akuntansi manajemen merupakan bagian dari sistem pengendalian organisasi yang perlu mendapat perhatian karena sistem informasi berguna bagi organisasi-organisasi untuk mengendalikan dan memonitor proses yang memiliki nilai tambah bagi perusahaan (stair, 1996). ramli dan iskandar (2014) menyatakan bahwa di indonesia terdapat suatu fenomena d alam nilai informasi yaitu, laporan yang dibuat memiliki kecenderungan lebih berfokus pada keputusan operasional atau official concern dibandingkan untuk pengambilan keputusan. fenomena tersebut menyebabkan informasi yang dibuat bukan bertujuan untuk pengambilan keputusan yang tepat. sehingga laporan atau informasi yang diperoleh yang cenderung kurang bermanfaat. selain itu terdapat banyak laporan statistik yang tidak dapat digunakan oleh mailto:mari3tza@gmail.com mailto:cardovasiahaan@gmail.co jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 185 196 186 departemen terkait dan informasi yang diberikan kurang relevan fenomena tersebut mengindikasikan adanya krisis informasi yang terjadi di indonesia, dalam hal ini kecenderungan pengguna belum menyadari kondisi tersebut hingga krisis informasi menimbulkan masalah dalam perusahaan. masalah yang mungkin timbul akibat krisis informasi yang terjadi di indonesia seperti para pengambil keputusan menerima informasi yang tidak tepat w a k t u , akupan yang informasi yang terlalu luas, informasi kesluruhan (agregat), atau inormasi yang kurang terintegrasi (ramli dan iskandar, 2014) terdapat beberapa faktor yang dapat mempengaruhi sistem informasi akuntansi manajemen, yaitu business intelligence, dukungan keputusan, kualitas manajer akuntansi, dukungan dan komitmen oleh manajemen atas, ketidakpastian lingkungan, otoritas, strategi bisnis, budaya organisasi dan struktur organisasi yang menjadi faktor yang dapat mempengaruhi karakteristik sistem informasi akuntansi manajemen (siam) di indonesia. ramli d an iskandar ( 2014) menemukan bahwa kontrol otoritas dan strategi bisnis dapat m empengaruhi karakteristik sistem informasi akuntansi manajemen. otoritas formal dan informal merupakan dua konstruksi dari otoritas yang terkandung dalam organisasi yang mempengaruhi penggunaan sistem informasi akuntansi manajemen oleh manajer dalam mengelola perusahaan (cyert & march, 1963). kontrol otoritas formal yang dilaksanakan dalam sebuah organisasi merencanakan dan mengatur un tuk mencapai tujuan or ganisasi. manajer memiliki kekuasaan formal untuk mengarahkan dan mengendalikan b awahan langsung melaksanakan tugastugas tertentu dalam garis komando, akan tetapi kontrol otoritas formal cenderung tidak mempercayai anggotaanggotanya untuk melaksanakan kewajiban-kewajiban mereka tanpa dorongan-dorongan tambahan. kontol otoritas formal lebih memilih untuk menetapkan dan menstruktur secar a formal hadiah dan sanksi untuk mendukung harapan-harapan, aturan-aturan dan perintahperintah organisasi. struktur pengawasan kontrol otoritas formal ini mengharapkan lahirn ya perilaku yang sesuai dengan norma-norma organisasi dengan cara menciptakan perilaku tertentu yang lebih menarik (gross dan etzioni, 1985) sedangkan kontrol otoritas informal adalah sebuah sumber lain dari sebuah kontrol yang sah yang berasal dari perilaku seseorang dan sifat-sifat individu. walaupun posisinya informal, beberapa anggota organisasinya mengembangkan norma kesetiaan dan dukungan dari para koleganya. nor ma-norma i nformal menunjang dan melegitimasi kekuasaan mereka dan memberikan otoritas informal, dengan menggunakan satu strategi kepemimpinan dalam bentuk pelayanan dan memberikan bantuan yang dapat memenuhi kebutuhan bawahan. dengan tujuan dapat menciptakan suatu kewajiban sosial dan membangun kesadaran yang baik dalam hubungan manajer dan karyawan. kewenangan informal berasal dari kesadaran yang berasal dari kekuatan individu dalam sebuah organisasi (barnard di cyert dan march, 1963). pelaksanaan strategi bisnis yang diterapkan di masing-masing perusahaan membutuhkan informasi yang relevan dalam perusahaan (abernathy dan guthire, 1994). strategi bisnis memegang peran penting dalam keberhasilan sebuah perusahaan, oleh karena itu strategi bisnis diduga dapat mempengaruhi karakteristik sistem informasi akuntansi manajemen. lukito dan noegroho ( 2009) menyatakan bahwa strategi bisnis terbukti positif dan memberikan dampak yang signifikan terhadap sistem i nformasi akuntansi manajemen yang mempengaruhi kinerja manajer. miles dan snow (1978) menunjukkan ada empat tipologi strategi bisnis, yaitu perusahaan prospector, defender, analyser dan reactor. setiap strategi membutuhkan karakteristik yang berbeda dari sistem informasi akuntansi manajemen. abernethy dan guthrie (1994) menemukan bahwa karakteristik informasi yang memiliki lingkup luas memiliki pengaruh yang lebih positif pad a k inerja perusahaan dengan strategi pengaruh kontrol otoritas dan strategi... fenny marietza dan cardova gloria artha siahaan 187 prospector daripada perusahaan yang menggunakan strategi defender, sedangkan govindarajan dan gupta (1988) menun jukkan bahwa penekanan infor masi akuntansi lebih rendah pada perusahaan yang mengadopsi strategi prospector, hal ini berbeda dengan penelitian yang dilakukan oleh gul dan chia (1991). menurut govindarajan (1986) perbedaan hasil penelitian pada penelitian sebelumnya karena faktor kondisional atau kontin gensi. penelitian ini menggunakan perusahaan farmasi sebagai sampel penelitian, karena perusahaan far masi merupakan perusahaan yang cukup dinamis dalam peluang bisnis kedepannya dan mengalami persaingan yang cukup ketat, hal ini yang mendorong perusahaan farmasi untuk memiliki perencanaan sistem informasi akuntansi manajemen yang baik untuk dapat tetap ber tahan dalam industrinya. penelitian ini lebih difokuskan pada perusahaan farmasi yang berada di palemb ang karena palembang memiliki banyak perusahaan farmasi yang tetap ber tahan serta berkemb ang pesat hingga saat ini, serta untuk wilayah bangka dan bengkulu juga masih menginduk di palembang sebagai cabangnya. berdasarkan survei awal yang telah dilakukan pada karyawan di salah satu perusahaan farmasi yaitu pt. dkt indonesia yang dijadikan sampel penelitian, belum ter lihat adanya pengaruh dari struktur kon trol otor itas formal dan informal serta strategi bisnis yang diterapkan seorang manajer untuk menghasilkan sistem informasi akuntansi manajemen (siam) yang baik dan dibutuhkan dalam pengambilan keputusan. para manajer belum mener apkan kontrol otoritas formal ataupun informal kepada bawahannya secara maksimal sehingga belum terlihat adanya peran kontrol yang baik, sehingga para bawahannya belum bisa memberikan informasi yang dibutuhkan bagi para manager untuk pengambilan keputusan. para manager juga belum menunjukan tanggung jawabnya dalam mengontrol semua sumber daya, hal ini akan berpengaruh negatif pada penggunaan sistem informasi akuntansi manajemen (siam) dalam melakukan pengambilan keputusan. penelitian ini bertujuan untuk melihat bagaimana pengaruh dar i struktur kontrol otor itas formal dan informal serta strategi bisnis terhadap sistem informasi akuntansi manajemen (siam) jika struktur kontrol otoritas dan strategi bisnis yan g diter apkan seorang manager perusahaan baik ap akah akan semakin baik pula sistem infor masi akuntansi manajemen (siam) menghasilkan informasi sehingga mendukung dalam pengambilan keputusan bagi perusahaan. struktur kontrol otoritas dan strategi bisnis yang diterapkan di masing-masing perusahaan akan membutuhkan informasi yang baik dalam perusahaan dan hal tersebut akan sangat berpengaruh bagi para manajer dalam pengambilan keputusan. semakin baik kontrol otoritas dalam suatu perusahaan maka akan semakin baik pula karakter istik sistem informasi akuntansi man ajemen (siam) dalam menghasilkan informasi untuk pengambilan keputusan bagi para manajer . str ategi bisnis dapat memperbaiki karakteristik sistem informasi akuntansi manajemen (siam) agar dapat mendukung dalam pengambilan keputusan. dengan demikian p ara manajer dapat melakukan pengambilan keputusan yang tepat kepada para karyawan salah satunya adalah reward dan punishment sehingga akan berpengaruh pada motivasi kerja karyawannya dan menentukan keberhasilan suatu p erusah aan. dalam penelitian ini, peneliti ak an menguji kembali mengenai pengaruh kontrol otoritas dan strategi bisnis terhadap sistem informasi akuntansi manajemen (siam), namun melalui aspek yang berbeda yan g lebih memfokuskan pada perusahaan farmasi saja dikarenakan perusahaan farmasi merupakan perusahaan yang berada pada sektor-sektor bisnis yang strategis dan mempunyai perputaran bisnis yang sangat kencang. perusahaan farmasi juga merupakan industri yang selalu ber inovasi demi keberlangsungan hidup perusahaan. perusahaan farmasi juga memiliki pangsa pasar yang besar di indonesia. penelitian ini merupakan replikasi dari penelitian sebelumnya yang dilakukan oleh ramli dan iskandar (2014) control authority, business strategy, and the jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 185 196 188 characteristics of management accounting information systems pada perusahaan manuf aktur sebagian besar di jakarta, indon esia. kontrol otoritas formal dan informal dan strategi bisnis diharapkan dapat mempengaruhi siam secara signifikan dan positif sehingga menghasilkan informasi yang baik yang berguna dalam pengambilan keputusan. berdasarkan latar belakang yang telah diuraikan sebelumnya, sehingga penelitian ini berjudul “pengaruh kontrol otoritas dan strategi bisnis terhadap sistem informasi akuntansi manajemen (siam) p ada manajer perusahaan farmasi di palembang”. berdasarkan latar belakang yang telah diur aikan sebelumnya, maka tujuan penelitian yang ingin dicapai dalam penelitian in i adalah : 1. untuk menguji pengaruh struktur kontrol otoritas formal terhadap sistem informasi akuntansi manajemen (si am). 2. untuk menguji pengaruh struktur kon trol otor itas informal terhadap system informasi akuntansi manajemen (si am). 3. untuk menguji apakah strategi bisnis berpengaruh terhadap sistem informasi akuntansi manajemen (si am). kerangka teoritis dan hipotesis sistem informasi akuntansi manajemen (siam ) sistem informasi akuntansi manajemen menyediakan informasi yang dibutuhkan untuk memenuhi tuju an manajemen tertentu. inti dari sistem informasi akuntansi manajemen adalah proses yang dideskripsikan oleh aktivitasaktivitas, seperti pengumpulan, pengukuran, penyimpanan, analisis, pelaporan dan pengelolaan informasi. informasi mengenai peristiwa ekonomi diproses untuk menghasilkan keluaran (output) yang memenuhi tujuan sistem tersebut. sistem informasi akuntansi manajemen tidak terikat oleh kriteria formal apapun yang mendefinisikan sifat dari proses, masukan, atau keluar annya. sistem in formasi akuntansi manajemen mempunyai tiga tujuan yaitu : 1. menyediakan informasi untuk menghitungan biaya jasa produk atau objek lainnya yang ditentukan oleh manajemen 2. menyediakan informasi untuk perencanaan, pengendalian, pengevaluasian dan perbaikan berkelanjutan. 3. menyediakan informasi untuk pengambilan keputusan . ketiga tujuan ini menunjukkan manajer dan pengguna lainnya perlu memiliki akses menuju informasi akuntansi manajemen dan perlu mengetahui cara menggunakannya. informasi akuntansi manajemen dapat membantu mengidentifikasi dan menyelesaikan masalah serta mengevaluasi kinerja. informasi akuntansi manajemen digunakan dalam semua tahapan manajemen, termasuk perencanaan, pengendalian dan p engambilan keputusan. selain itu , kebutuhan atas informasi ini tidak terbatas hanya pada perusahaan manufaktur tetapi juga perusahaan perdagangan, jasa dan n ir laba. karakteristik sistem informasi akuntansi manajemen (siam ) sistem infor masi akuntansi manajemen merupak an sistem formal yang dirancan g untuk menyed iakan informasi bagi manajer. perencanaan system akuntansi manajemen perlu mendapat perhatian, sehingga dapat diharapkan akan memberikan kontribusi positif dalam mendukung keberhasilan manajer dalam menghasilkan keputusan yang tepat. informasi akuntansi manajemen merupakan produk dari sistem informasi akuntansi manajemen. pengaruh kontrol otoritas dan strategi... fenny marietza dan cardova gloria artha siahaan 189 kriteria umum mengenai karak teristik informasi yang baik menurut wilkinson adalah quantifiability, accuracy, aggregation, timeliness (wilkin son , 1999). tidak terdapat indikator pasti mengenai karakteristik informasi yang baik, namun berdasarkan hasil penelitian sebelumnya, menunjukkan bahwa karakteristik informasi yang baik menurut persepsi manajemen adalah (gul d an chia 1994; chia 1995 ; nazaruddin 1998). 1. broadscope dalam melaksanakan tugasnya manajer membutuhkan informasi dari berbagai sumber yang sif atnya luas ( robbins, 1994). 2. aggregation informasi disampaikan dalam bentuk yang lebih ringkas, tetapi tetap mencakup hal-hal penting sehingga tidak mengurangi nilai informasi itu sendiri (bordn ar 1995; alwi 2001). 3. integration informasi yang mencerminkan kompleksitas dan saling keterkaitan antara bagian satu dan bagian lain (nazaruddin, 1998) . informasi yang terintegrasi berperan sebagai koord inator dalam mengendalikan pengambilan keputusan yang beraneka ragam (ch ia, 1995: 815) . 4. timeliness menyatakan ketepatan waktu dalam memperoleh informasi mengenai suatu kejadian (echols, 1996) . informasi dikatakan tepat waktu apabila informasi tersebut mencerminkan kondisi terkini dan sesuai dengan kebutuhan manajer (bordnar, 1995). kontrol otoritas kontrol adalah suatu alat (kumpulan alat) untuk mengendalikan, memerintah dan mengatur keadaan dari suatu sistem. kontrol merupakan tahap penentu keberhasilan manajemen (bastian, 2006). kontrol juga diartikan sebagai usaha untuk mencapai tujuan tertentu melalui perilaku yang diharapkan (mulyadi, 2007). otoritas adalah hak formal dan sah seorang manajer untuk membuat keputusan, perintah masalah, dan mengalokasikan sumber d aya untuk mencapai hasil yang diinginkan bagi suatu organisasi. tanggung jawab adalah kewajiban karyawan untuk melakukan tugas-tugas atau kegiatan yang ditugaskan akuntabilitas berarti bahwa orang-orang dengan wewenang dan tanggung jawab harus melaporkan dan membenarkan hasil tu gas mereka di atas mer eka dalam suatu batasan. kontrol otoritas adalah suatu pengendalian kekuasaan untuk memerintah, dan mengatur keadaan dari suatu sistem kekuasaan yang sah yang diberikan kepada lembaga dalam mas yarakat yang memungkinkan para pejabatnya menjalankan fungsi dan tanggung jawabnya. tujuan kontrol otoritas adalah agar apa yang telah direncanakan dapat dilaksanakan dengan baik sehingga dapat mencapai target maupun tujuan yang ingin dicapai, kontrol otoritas adalah salah satu tugas dari seorang manager dalam perusahaan. kontrol otoritas terdiri atas struktur kontrol otoritas formal dan struktur kontrol otoritas informal. 1. struktur kontrol otoritas formal organisasi-organisasi formal berencana dan mengatur dengan sengaja untuk mencapai tujuan, akan tetapi, bersamaan dengan itu otoritas formal cenderung tidak mempercayai anggotaanggotanya untuk melaksanakan kewajiban-kewajiban mereka tanpa dorongan-dorongan tambahan. karena itu or ganisasi menetapkan dan menstruktur secara formal hadiah dan sanksi untuk mendukung harapan-harapan, aturan-aturan dan perintah-perintah organisasi. jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 185 196 190 struktur pengawasan ini mengharapkan lahirnya perilaku yang sesuai dengan norma-norma organisasi dengan cara menciptakan perilaku tertentu yang lebih menarik (gross dan etzioni, 1985). kontrol otoritas formal mempengaruhi si am secar a positif . 2. st ruktur kontro l otoritas forma l dalam studi luft dan shields ( 2003), struktur kontro l otoritas formal mempengaruhi p enggunaan siam untuk memfasilitasi d alam membuat k eputusan dan kontrol manajemen . sistem desentralisasi pada kekuasaan formal lebih efektif untuk mengubah informasi antara organisasi dan lingkun gan eksternal, hal ini lebih cepat untuk merespon perubahan yang dibutuhkan. struktur ini juga menyediakan kondisi potensial untuk distribusi sumber daya dan peningkatan dalam hasil yang efektif , dan pada gilirannya akan mempengaruhi kemampuan manager untuk mengendalikan dan mengkoordinasi kinerja operasional di tingkat yang lebih rendah dalam organisasi karena menyediakan cakupan yang luas, agrerat, tepat waktu dan informasi yang terpadu (ramli dan iskand ar, 2014). 3. struktur kontrol otorit as informa l otoritas informal adalah sebuah sumber lain dari sebuah kontrol yang sah yang berasal dari perilaku seseorang dan sifat-sifat individu. walaupun posisinya informal, beberapa anggota organisasinya mengembangkan norma kesetiaan dan dukungan dari para koleganya. normanorma informal menunjang dan melegitimasi kekuasaan mereka dan memberikan otoritas informal, dengan menggunakan satu strategi kepemimpinan dalam bentuk pelayanan dan memberikan bantuan y ang dapat memenuhi kebutuhan bawahan. dengan tujuan dapat menciptakan suatu kewajiban sosial dan membangun kesadaran yang baik dalam hubungan manajer dan karyawan. kewenangan formal berasal dari kesadaran dengan sengaja legalitas keputusan dan kewenangan informal yang berasal dari kekuatan individu dalam sebuah organisasi, karena karakteristik sistem informasi akuntansi manajemen digunakan untuk mengontrol perilaku manajer dan pembuatan keputusan yang berguna, sistem harus dirancang dengan menggunakan otoritas formal dan otoritas informal (ramli dan iskandar, 2014) . strategi bisnis hasil penelitian miles dan snow dalam laksmana dan muslichah ( 2002) mengidentifikasikan empat tipe strategi bisnis yang sering digunakan oleh perusahaan, yaitu: 1. prospector strategi analyzer merupakan kombinasi dari prospector dan defender. perusahaan beroperasi dalam dua tipe domain produk pasar yang relative stabil dan tetap melakukan perubahanperubahan. jika berada dalam area stabil, maka perusahaan akan beroperasi secara rutin dan efisien dengan menggunakan struktur-struktur dan proses-proses yang telah diformulasikan sebelumnya. perubahan dilakukan dengan cara manajer senantiasa memperhatikan kompetitornya secara seksama berkaitan dengan ide-ide yang akan diambil, kemudian secara cepat mengadopsi sesuatu yang paling menjan jikan 2. reactor strategi reactor merupakan strategi perusahaan yang manajer puncaknya seringkali menerima perubahan dan ketidakpastian yang terjadi dalam lingkungan or ganisasinya, tetap i tidak meresponnya secara efektif sehingga tipe perusahaan seperti ini tidak memiliki strategi untuk senantiasa menyesuaikan teknologi informasinya dengan perubahan lin gkun gan yang ter jadi. oleh karena itu , perusahaan tidak melakukan penyesuaian, kecuali jika tekanan lingkungan benar-benar kuat. penggunaan variabel strategi bisnis karena perusahaan yang mengikuti strategi pengaruh kontrol otoritas dan strategi... fenny marietza dan cardova gloria artha siahaan 191 yang berbeda akan membentuk karakteristik informasi yang berbeda pula, sehingga dengan adanya kesesuaian antara strategi bisnis dan informasi yang dibutuhkan perusahaan diharapkan akan meningkatkan kinerja manajerial. adanya perbedaan strategi mengakibatkan kebutuhan akan informasi dalam perusahaan, sehingga diduga strategi bisnis akan berpengaruh terhadap hubungan antara karak teristik infor masi sistem akuntansi manajemen dengan k inerja manajerial. perusahaan yang tergolong dalam tipe strategi prospector adalah perusahaan yang secara terus-menerus mencari peluang-peluang pasar baru dengan berkompetisi melalui produk baru dan market development serta bereksperimen dengan melakukan respon respon poten sial terhadap kecenderungan lingkungan yang timbul, sehingga kompetitornya harus senantiasa merespon. 4. defender karakteristik perusahaan yang masuk dalam kategori ini cend erung memiliki sif at kuran g d in amis. strategi defender yaitu apabila perusahaan tersebut beroperasi pada area produksi yang relatif stabil, produk yang ditawarkan bersifat terbatas dibandingkan kompetitornya dan perusahaan jarang melakukan penyesuaian-penyesuaian dalam teknologi dan struktur atau metode operasi perusahaan serta dapat diprediksi arah perubahann ya di masa depan. dalam penelitian ini dipilih tipologi strategi yang dikemukakan oleh miles dan snow (1978) dalam laksmana dan mu slichah (2002), y aitu prospector dan defender karena merupakan dua tipologi strategi yang berada pada dua titik ekstrim. kar akter dan str ateginya sangat bertolak belakang. perusahaan yang tergolong dalam tipe strategi prospector adalah perusahaan yang secara terus-menerus mencari peluang-peluang pasar baru dengan berkompetisi melalui produk baru dan market development serta ber eksper imen den gan melakuk an responrespon potensial terhadap kecenderungan lingkungan yang timbul, sehingga kompetitornya harus senantiasa merespon. sedangkan strategi defender karakter perusahaan yang masuk dalam kategori ini cenderung memiliki sifat kur ang dinamis. metode penelitian penelitian ini merupakan jenis penelitian eksp lanatori (explanatory). menurut sugiyono (2007) metode explanatory survey merupakan metode penelitian yang bermaksud m enjelaskankedudukan variabel-variabel yang diteliti serta pengaruh antara satu variabel dengan variabel yan g lain. definisi operasional adalah definisi yang dipakai dari pengamatan yang merupakan petunjuk tentang bagaimana variabel diukur (sugiono, 2010). populasi adalah wilayah generalisasi yang terdiri atas obyek atau subyek yang mempunyai kualitas dan karakteristik tertentu yang d itetapk an oleh pen eliti untuk dipelajari dan kemudian ditarik kesimpulannya (sugiono, 2012). populasi penelitian ini adalah seluruh perusahaan farmasi di palembang. sampel adalah bagian dari jumlah dan karakteristik yang dimiliki oleh populasi tersebut (sugiono, 2012). sampel dalam penelitian ini adalah manajer perusahaan farmasi di palembang. jenis data yang digunakan dalam penelitian ini adalah data primer. data primer adalah data yang diperoleh langsung dari sumber data yang dikumpulkan secar a khusus dan berhubungan langsung dengan permasalahan yang diteliti (indr iantoro dan supomo, 2002). data primer diperoleh dengan menggunakan kuisioner yang berisi daftar pertanyaan yang telah t erstruktur dengan tujuan untuk mengumpulkan data dari jawaban responden dalam penelitian ini. data utama yang dikumpulkan adalah tentang kontrol otoritas, strategi bisnis dan sistem informasi akuntansi manajemen (siam). sumber data dalam penelitian ini adalah skor jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 185 196 192 masing–masing indikator variabel yang diperoleh dari pengisian kuisioner yang telah dibagikan kepada para manajer yang dipilih sebagai responden. sumber data dalam penelitian ini di dapat dar i penyebaran kuisioner kepada manajer perusahaan farmasi yang ada di palembang. an alisis data dalam penelitian ini m enggunakan teknik analisis statistik dengan menggunakan alat analisis regr esi linear berganda, untuk menguji sejauh mana hubungan sebab akibat antara variabel faktor penyebab (x) terhadap variabel akibatnya (sugiono, 2010). persamaan regresi tersebut dapat dituliskan sebagai berikut y = α + β1x1 + β2x2 + β3x3 + e keter angan : y : sistem infor masi akuntansi manajemen (si am) x1 : struktur kontro l otoritas formal x2 : struktur kontro l otoritas infor mal x3 : str ategi bisnis α : konstanta β : koefisien r egresi e : error hasil dan pembahasan setelah melakukan pengujian asumsi klasik dan hasilnya secara keseluruhan menunjukkan model regresi yang memenuhi asumsi klasik, maka tahap selanjutnya adalah melakukan evaluasi dan interpretasi model regresi berganda. model regresi berganda dalam penelitian ini adalah untuk menguji pengaruh kontrol otoritas formal (x1), kontrol otoritas informal (x2) dan strategi bisnis (x3) terhadap sistem informasi akuntansi manajemen (y). hasil dari analisis regresi disajikan pada tabel sebagai ber iku t: tabel 1 analisis regresi berganda variabel koef isie n β nila i koefisie n nila i t sig keterangan kont rol otoritas formal ( x1) β1 0,416 2,131 0,040 diterima kont rol otoritas informal ( x1) β2 0,437 2,176 0,036 diterima st rategi bisnis (x3) β3 0,374 2,689 0,011 diterima r square=0,536 adju sted r 2 =0 ,496 f=13,477 signif ikan =0,000 n=39 sumber: data primer dio lah , 2016 pengaruh struktur kontrol otoritas formal terhadap sistem informasi akuntansi manajemen (siam) pengaruh kontrol otoritas dan strategi... fenny marietza dan cardova gloria artha siahaan 193 berdasarkan hasil pengujian menunjukan bahwa kontrol otoritas formal berpengaruh terhadap sistem informasi akuntansi manajemen (siam). hal ini berarti semakin baik kontrol otoritas formal yang d i terapkan s eorang manajer terhadap karyawannya maka a k a n menghasilkan informasi yang baik sehingga berpengaruh terhadap penggunaan sistem infomasi akuntansi manajemen (siam) yang berguna untuk pengambilan keputusan yang tepat bagi perusahaan. kontrol otoritas digunakan dalam penggunaan sistem informasi akuntansi manajemen (siam) yang berfungsi untuk mengontrol perilaku bawahan dan berperan untuk penggunaan siam untuk memfasilitasi pengambilan keputusan yang tepat bagi perusahaan. hasil penelitian ini sejalan dengan penelitian terdahulu yang dilakuk an oleh ramli dan iskandar (2014) m e nunjukan bahwa kontrol o toritas dan strategi bisnis dapat mempengaruhi karakteristik sistem informasi akuntansi manajemen. otoritas formal dan informal merupakan dua konstruksi dari otoritas yang terkandung dalam organisasi yang mempengaruhi penggunaan sistem informasi akuntansi manajemen oleh manajer dalam mengelola perusahaan. oleh karena itu semakin baik kontrol otoritas formal yang diterapkan oleh seorang manajer maka akan semakin baik pula informasi yang akan diberikan karyawannya sehingga dapat diolah oleh sistem informasi akuntansi manajemen ( siam) den gan baik yang akan berguna untuk pengambilan keputusan yang tep at bagi peru sah aan. pengaruh struktur kontrol otoritas informal terhadap sistem informasi akuntansi manajemen (siam) bisnis yang ditetapkan perusahaan membutuhkan informasi yang relevan dalam perusahaan yang akan berpengaruh pada sistem informasi akuntansi manajemen. berdasarkan hasil pengujian menunjukkan bahwa kontrol otoritas informal berpengaruh terhadap sistem informasi akuntansi manajemen (siam) . hal ini berarti semakin baik control otoritas informal yang diterapkan seorang manajer terhadap karyawannya maka akan menghasilkan informasi yang baik sehingga berpengaruh positif terhadap penggunaan sistem informasi akuntansi manajemen (siam) yang akan berguna untuk pengambilan keputusan yang tepat bagi perusahaan. hasil penelitian ini sejalan dengan penelitian terdahulu yang dilakukan oleh ramli dan iskandar (2014) menunjukan bahwa kontrol otoritas dan strategi bisnis dapat mempengaruhi karakteristik sistem informasi akuntansi manajemen. kontrol otoritas formal dan informal merupakan dua konstruksi dari otoritas yang terkandung dalam organisasi y a ng mempengaruhi penggunaan system informasi akuntansi manajemen oleh manajer dalam mengelola perusahaan. oleh karena itu semakin baik kontrol otoritas informal yang diterapkan oleh seorang manajer maka akan semakin baik pula informasi yang akan diberikan karyawannya sehingga dapat diolah oleh karakteristik sistem informasi akuntansi manajemen (siam) dengan baik yang akan berguna untuk pengambilan keputusan yang tepat bagi perusahaan. pengaruh strategi bisnis terhadap sistem informasi akuntansi manajemen (siam) berdasarkan hasil pengujian menunjukan bahwa strategi bisnis berpengaruh terhadap system informasi akuntansi manajemen (si am). strategi (siam) untuk pengambilan k eputusan perusahaan secara tepat. strategi bisnis memegang peran penting dalam keberhasilan sebuah perusahaan, oleh karena itu strategi bisnis dapat berpengaruh terhadap sistem informasi akuntansi man ajemen (siam). jurnal akuntansi issn 2303-0356 vol. 6.no.2. juni 2016 hal. 185 196 194 hasil penelitian ini sejalan dengan penelitian terdahu lu yan g dilakuk an oleh ramli dan iskandar (2014) menunjukan bahwa strategi bisnis dapat mempengaruhi karakteristik sistem infor masi akun tansi manajemen (si am) dan menyatakan bahwa strategi bisnis terbukti positif dan memberikan dampak yang signifikan terhadap penggunaan sistem informasi akuntansi manajemen yang mempengaruhi kinerja manajer sehingga akan menghasilkan informasi yang baik untuk pengambilan keputusan yang tepat bagi perusahaan. penutup simpulan berdasarkan hasil analisis tentang pengaruh kontrol otoritas, strategi bisnis terhadap system informasi akuntansi manajemen (siam), maka dapat ditarik kesimpulan sebagai ber ikut : 1. struktur kontrol otoritas formal memiliki pengaruh terhadap sistem informasi akuntansi manajemen (siam). hal ini men unjukkan bahwa semakin baik struktur kontrol otoritas formal yang diterapkan seorang manajer kepada karyawannya maka akan semakin baik pula informasi yang didapatkan sehingga dapat diolah oleh sistem informasi akuntansi manajemen (siam) dengan baik y ang akan berguna untuk pengambilan keputusan yang tepat bagi p erusahaan . 2. struktur kontrol otoritas informal memiliki pengaruh terhadap sistem informasi akuntansi manajemen (siam). hal ini men unjukkan bahwa semakin baik struk tur kontrol o tor itas informal yang diterapkan seorang manajer kepada karyawannya maka akan semakin baik pula informasi yang didapatkan sehingga dapat diolah oleh sistem informasi akuntansi manajemen (siam) dengan baik yang berguna untuk pengambilan keputusan yang tepat bagi perusahaan. implikasi penelitian hasil penelitian ini menunjukkan adanya pengaruh kontrol otoritas formal dan control otoritas informal serta strategi bisnis terhadap sistem informasi akuntansi manajemen (siam) pada perusahaan farmasi di palembang. hasil penelitian ini dapat digunakan oleh perusahaan farmasi di palembang untuk dapat meningkatkan penerapan kontrol otoritas formal dan kontrol otoritas informal yang telah ada dan juga untuk strategi bisnis yang harus dipertahankan karena ratarata setiap perusahaan farmasi sudah terdapat penerapan sistem informasi akuntansi manajemen (siam) tetapi belum dilaksanakan secara maksimal. kontrol otoritas baik formal maupun informal serta strategi bisnis sangat diperlukan agar dapat menghasilkan informasi yang baik dan berguna bagi pengolahan sistem informasi akuntansi manajemen sebagai pertimbangan untuk pengambilan keputusan bagi perusahaan. keterbatasan pengaruh kontrol otoritas dan strategi... fenny marietza dan cardova gloria artha siahaan 195 meskipun peneliti telah berusaha merancang dan mengembangkan penelitian ini sedemikian rupa, namun masih terdapat beberapa keterbatasan dalam penelitian ini yang masih perlu direvisi dalam penelitian selan jutnya, yaitu: 1. dalam penelitian ini terbatas hanya pada responden yang memahami sistem informasi akuntansi manajemen (si am) dengan baik. 2. penelitian ini hanya menggunakan pada perusahaan farmasi. 3. penelitian ini hanya menggunakan informasi yang didapat dari lembar kuesioner saja sehingga informasi yang didapat kurang lengkap. saran berdasarkan hasil penelitian yang telah dilakukan, ada beberapa saran yan g dapat diper timban gkan untuk penelitian selanjutnya, yaitu: 1. penelitian selanjutnya diharapkan dapat menambahkan jumlah sampel penelitian yaitu responden yang sudah sangat memahami sistem informasi akuntansi manajemen (siam) den gan baik . 2. penelitian selanjutnya diharapkan dapat menambahkan jenis perusahaan lainnya bukan hanya di perusahaan farmasi saja. 3. penelitian selanjutnya diharapkan dapat menambahkan metode wawancara agar informasi yang didap at lebih lengkap. daftar pustaka abernethy, m. a. & guthrie, c. h. 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(1985) . the hospital power equilibrium, physician behavior and cost control. baltimore: johns hopkins university. yuristisia, c. ( 2011). pengaruh sistem akuntansi manajemen terhadap kinerja manajerial dengan variabel moderasi strategi bisnis, perceived environmental uncertainty (peu), dan desentralisasi (case study:perusahaan manu faktur di pro v. jambi ). zimmerman, j. (1997) . accounting for decision making and control. boston : irwin/mcgr aw hill proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 61 proses perencanaan dan penganggaran keuangan desa (studi di desa-desa kecamatan giri mulya kabupaten bengkulu utara) baihaqi1), ratih pelita sari2), dri asmawanti s3) fakultas ekonomi dan bisnis, universitas bengkulu 1, 2, 3) baihaqi77@gmail.com 1) , ratih@yahoo.com 2) , dri_asmawanti@yahoo.com 3) abstract this research is a descriptive qualitative research that aims to explain the condition of planning process and budgeting of village finances in the villages of giri mulya sub-district, north bengkulu regency. the informants of this research are the village head, village secretary, head of the village consultative body, the empowerment of the village community of giri mulya sub-district, and representatives from the community. data were collected through observation process, in-depth interview and documentation. the results of this study indicate that village planning and village financial budgeting have been outlined in accordance with the prevailing regulations. in terms of timeliness, in determining the work plan of the local government and budget of village income and expenditure, there was a delay due to the lack of human resources quality and the problem of regulatory delays from the district that reached the village head. keywords : planning and budgeting of village finances, human resources, regulatory pendahuluan indonesia adalah negara yang dibangun dari desa. desa telah ada sebelum negara kesatuan republik indonesia ini terbentuk, bukti keberadaan desa telah dijelaskan dalam penjelasan pasal 18 undang-undang dasar negara republik indonesia tahun 1945(sebelum perubahan). desa memiliki kedudukan dan peranan yang strategis sebagai unit organisasi pemerintah yang berhadapan langsung dengan masyarakat. pemerintah desa diyakini mampu melihat prioritas masyarakat dibandingkan dengan pemerintah kabupaten yang secara nyata memiliki lingkup permasalahan yang lebih luas. sehingga desa sebagai organisasi pemerintahan yang terendah harus diberi kewenangan untuk mengelola keuangannya sendiri, mulai dari tahapan perencanaan sampai tahap pengawasan dengan melibatkan stakeholders ditingkat desa, khususnya badan permusyawaratan desa (bpd) dan organisasi masyarakat lainnya. salah satu bentuk kepedulian pemerintah dalam pembangunan desa adalah mengalokasikan dana yang bersumber dari apbn yaitu dana desa (dd). dana desa di alokasikan dari apbn berdasarkan pasal 72 ayat 1 huruf b uu nomor 6 tahun 2014 tentang desa. dana desa sangat penting untuk pembiayaan pengembangan wilayah tertinggal dalam suatu sistem wilayah pengembangan. tujuan dialokasikannya dana desa adalah untuk mewujudkan pertumbuhan ekonomi yang inklusif dengan lebih memeratakan pendapatan. pemerintah memposisikan desa sebagai fokus utama dalam hal pembangunan. pemberian dana desa langsung dari apbn kepada desa merupakan salah satu bukti konkrit bahwa pemerintah pusat telah melaksanakan janjinya untuk melakukan pembangunan mulai dari pinggiran kota sampai dengan desa-desa tertinggal. pembangunan desa sebagai bagian dari pembangunan daerah mempunyai makna membangun masyarakat pedesaan dengan mengutamakan aspek kebutuhan masyarakat (adisasmita, 2006:4). pedoman pembangunan desa telah diatur dalam peraturan menteri dalam negeri nomor 114 tahun 2014. keberhasilan suatu program pembangunan bukan mailto:baihaqi77@gmail.com mailto:ratih@yahoo.com mailto:dri_asmawanti@yahoo.com jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 62 hanya berdasarkan pada kemampuan pemerintah, tetapi juga berkaitan dengan partisipasi masyarakat dalam menjalankan program pembangunan. pelaksanaan partisipasi masyarakat dalam pembangunan sangat diperlukan dalam setiap tahap pembangunan yang dimulai dari tahap perencanaan, tahap pelaksanaan, tahap pemanfaatan, serta tahap evaluasi (huraerah, 2011:110). musyawarah rencana pembangunan desa (musrenbang desa) merupakan upaya bertahap untuk mewujudkan otonomi desa dan gerakan penguatan otonomi desa, dan pemberdayaan desa. musrenbang desa diharapkan dapat menghasilkan program kegiatan pembangunan desa yang benar-benar dibutuhkan masyarakat yang nantinya tertuang dalam apbdesa. aparat desa dan seluruh komponen masyarakat di desa diharapkan untuk terlibat aktif menghimpun berbagai kebutuhan dan permasalahan yang ada di desa, kemudian dimusyawarahkan dan ditetapkan secara bersama, yang nantinya akan dijadikan prioritas pembangunan di desa masing-masing. permendagri nomor 113 tahun 2014 tentang pengelolaan keuangan desa telah mengatur semua tahapan-tahapan pengelolaan keuangan desa mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. peneliti tertarik untuk meniliti perencanaan dalam keuangan desa, karena perencanaan merupakan tahapan pertama dan langkah awal dari pengelolaan keuangan desa. perencanaan keuangan desa dilaksanakan dalam bentuk penyusunan anggaran pendapatan dan belanja desa (apbdesa) yang berasal dari rencana kerja pemerintah desa (rkp desa) yang dihasilkan dari musyawarah rencana pembangunan desa (musrenbang desa) dengan berpatokan pada rencana pembangunan jangka menengah desa (rpjm desa). peneliti ingin menganalisa bagaimana desa-desa di kecamatan giri mulya merencanakan dan menganggarkan keuangannya dan apakah pemerintah desa menjalankan perencanaan keuangan desa sesuai dengan peraturan yang berlaku serta sejauhmana pemerintah desa mentaati peraturan tersebut. penelitian ini hanya berfokus pada perencanaan keuangan desa. penelitian perencanaan dan penganggaran keuangan desa ini memilih objek penelitian di kecamatan giri mulya, kabupaten bengkulu utara. peraturan menteri negeri dalam negeri nomor 113 tahun 2014 tentang pengelolaan keuangan desa, menyatakan bahwa penetapan apbdesa paling lambat 31 desember tahun anggaran berjalan. secara implisit, ketentuan ini menginginkan agar apbdesa ditetapkan lebih awal. sehingga sebelum memasuki tahun anggaran baru, apbdesa sudah tersedia. akan tetapi, di kecamatan giri mulya sampai dengan bulan januari masih melakukan musyawarah mengenai perencanaan pembangunan desa untuk tahun 2016. jika dilihat dari kondisi tersebut, maka kecamatan giri mulya telah melakukan tindakan disipliner terhadap ketepatan waktu penetapan apbdesa. keterlambatan penetepan apbdesa ini akan berdampak buruk, pelaksanaan realisasi pembangunan desa menjadi terhambat dan semua target awal akan meleset (tidak sesuai rencana). penelitian ini ingin menjelaskan kondisi perencanaan dan penganggaran keuangan desa di kecamatan giri mulya dan melihat kesesuaian perencanaan dan penganggaran keuangan desa di kecamatan giri mulya dengan peraturan yang berlaku. kerangka teoritis dan hipotesis pengelolaan keuangan desa permendagri nomor 113 tahun 2014 menjelaskan bahwa, pengelolaan keuangan desa adalah keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. dalam pelaksanaan pemerintah, pemerintah desa wajib mengelola keuangan desa secara transparan, akuntabel, partisipatif serta dilakukan dengan tertib dan disiplin anggaran. pengelolaan keuangan desa dikelola dalam masa 1 tahun anggaran, yaitu mulai tanggal 1 januari sampai dengan tanggal 31 proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 63 desember. kekuasaan pengelolaan keuangan desa dipegang oleh kepala desa. namun demikian dalam pelaksanaannya, kekuasaan tersebut sebagian dikuasakan kepada perangkat desa sehingga pelaksanaan pengelolaan keuangan dilaksanakan secara bersama-sama oleh kepala desa dan pelaksana teknis pengelolaan keuangan desa (ptpkd). perencanaan dan penganggaran keuangan desa perencanaan dan penganggaran keuangan desa merupakan proses yang terintegrasi sehingga output dari perencanaan keuangan desa adalah penganggaran. proses perencanaan arah dan kebijakan pembangunan desa tahunan dan rencana anggaran tahunan (apbdesa) pada hakikatnya merupakan perencanaan instrumen kebijakan publik sebagai upaya meningkatkan pelayanan kepada masyarakat. oleh karena pentingnya anggaran tersebut maka perencanaan anggaran/penyusunan anggaran menjadi sesuatu yang penting dalam penyelenggaraan pemerintahan desa. perencanaan desa menurut sujarweni bahwa pemerintah desa menyusun perencanaan pembangunan desa sesuai dengan kewenangannya dengan mengacu pada perencanaan pembangunan kabupaten dan kota. rencana peembangunan desa disusun untuk menjamin keterkaitan dan konsistensi antara perencanaan, penganggran, pelaksanaan, dan pengawasan (sujarweni, 2015: 18). perencanaan pembangunan desa berdasarkan permendagri nomor 114 tahun 2014 pasal 4 disusun secara berjangka dan ditetapkan melalui peraturan desa. dalam uu nomor 6 tahun 2014 peraturan desa ditetapkan oleh kepala desa setelah dibahas dan disepakati bersama badan permusyawaratan desa (bpd). perencanaan pembangunan desa disusun secara berjangka, meliputi rpjm desa untuk jangka waktu 6 tahundanrencana pembangunan tahunan desa atau yang disebut rkp desa merupakan penjabaran dari rpjm desa untuk jangka waktu 1 tahun. rpjm desa dan rkp desa merupakan satu-satunya dokumen perencanaan di desa dan merupakan pedoman dalam penyusunan anggaran pendapatan dan belanja desa (apbdesa) yang diatur dalam peraturan pemerintah. rpjm desa berdasarkan permendagri nomor 114 tahun 2014 pasal 6 ayat 1 memuat visi dan misi kepala desa, arah kebijakan pembangunan desa, serta rencana kegiatan yang meliputi bidang penyelenggaraan pemerintahan desa, pelaksanaan pembangunan desa, pembinaan kemasyarakatan desa, dan pemberdayaan masyarakat desa. dalam pasal 7 dimana penyelenggaraan penyusunan rpjm desa dengan mengikutsertakan unsur masyarakat desa dan mempertimbangkan kondisi objek desa, prioritas program, serta kegiatan kabupaten/kota. rpjm desa ditetapkan dalam jangka waktu paling lama 3 (tiga) bulan terhitung sejak pelantikan kepala desa. sementara penjabaran dari rpjm desa berupa rencana pembangunan tahunan desa atau yang disebut rencana kerja pemerintah desa (rkp desa). bpd menyelenggarakan musdes untuk penyusunan perencanaan pembangunan paling lambat bulan junitahun berjalan. hasil musdes menjadi dasar untuk menyusun rancangan rkpdesa dan daftar usulan rkpdesa. hasil kesepakatan dalam musdes dituangkan dalam berita acara. berita acara menjadi dasar kepala desa menyusun rkpdesa. rkp desa disusun oleh pemerintah desa sesuai dengan informasi dari pemerintah daerah kabupaten/kota berkaitan dengan pagu indikatif desa dan rencana kegiatan pemerintah, pemerintah daerah provinsi, dan pemerintah daerah kabupaten/kota. rkp desa mulai disusun oleh pemerintah desa pada bulan juli tahun berjalan dan ditetapkan dengan peraturan desa paling lambat akhir bulan september tahun berjalan. rkpdesa menjadi dasar dalam penyusunan apbdesa. teknis penyusunan rpjmdesa dan rkpdesa agar tercipta keselarasan telah diatur tata caranya dalam permendagri nomor 114 tahun 2014 tentang pedoman pembangunan desa. setelah rkpdesa ditetapkan maka dilanjutkan proses penyusunan apbdesa. rencana kegiatan dan rencana anggaran biaya yang telah ditetapkan dalam rkpdesa dijadikan jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 64 pedoman dalam proses penganggarannya. anggaran pendapatan dan belanja desa (apbdesa) adalah instrumen penting dalam rangka mewujudkan tata kelola pemerintahan yang baik dalam pengelolaan pemerintah desa. anggaran pendapatan dan belanja desa (apbdesa) merupakan rencana anggaran keuangan tahunan pemerintah desa yang ditetapkan untuk menyelenggarakan program dan kegiatan yang menjadi kewenangan desa. perubahan apbdesa hanya dapat dilakukan 1 (satu) kali dalam 1 (satu) tahun anggaran. tata cara pengajuan perubahan apbdesa secara umum sama dengan tata cara penetapan apbdesa. dalam hal bantuan keuangan dari apbd provinsi dan apbd kabupaten/kota serta hibah dan bantuan pihak ketiga yang tidak mengikat ke desa disalurkan setelah ditetapkannya peraturan desa tentang perubahan apb desa, maka perubahan tersebut diakomodir dan diatur dengan peraturan kepala desa tentang perubahan apbdesa. peraturan kepala desa tentang perubahan apbdesa tersebut selanjutnya diinformasikan kepada bpd. permendagri nomor 113 tahun 2014 menjelaskan apbdesa terdiri dari pendapatan desa, belanja desa, dan pembiayaan desa. pendapatan desa meliputi semua penerimaan uang melalui rekening kas desa yang merupakan hak desa dalam 1 (satu) tahun anggaran yang tidak perlu dibayar kembali oleh desa. belanja desa menurut permendagri no. 113 tahun 2014 meliputi semua pengeluaran dari rekening desa yang merupakan kewajiban desa dalam 1 (satu) tahun anggaran yang tidak akan diperoleh pembayarannya kembali oleh desa.belanja desa dipergunakan dalam rangka mendanai penyelenggaraan kewenangan desa. pembiayaan desa meliputi semua penerimaan yang perlu dibayar kembali dan/atau pengeluaran yang akan diterima kembali, baik pada tahun anggaran yang bersangkutan maupun pada tahun-tahun anggaran berikutnya. metode penelitian jenis penelitian untuk menggambarkan dan menyesuaikan perencanaan dan penganggaran keuangan desa berdasarkan peraturan yang berlaku dengan unsur-unsur pokok yang harus ditemukan sesuai dengan butir-butir rumusan masalah, tujuan dan manfaat penelitian, maka pendekatan yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan menggunakan metode analisis deskriptif. sebagaimana yang diungkapkan oleh sugiyono (2015:1) metode kualitatif sering disebut metode penelitian naturalistik karena penelitiannya dilakukan pada kondisi yang alamiah (natural setting). dalam rancangan penelitian ini, peneliti bermaksud mendalami situasi sosial seacara terbuka terkait proses perencanaan dan penganggaran keuangan desa, sehingga data dihasilkan melalui observasi (observation), wawancara, dan dokumentasi menggunakan kondisi yang alamiah (natural setting). metode analisis yang digunakan peneliti menggunakan model interakif miles and huberman (1984), kegiatan analisis data terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. untuk menguji kebasahan data yang didapat peneliti menggunakan uji kredibilitas dengan cara triangulasi dan member check. metode pengumpulan data dan analisis data pengumpulan data dan analisis data pada dasarnya dilakukan secara serentak (simultan). dalam penelitian kualitatif, pengumpulan data dilakukan pada natural setting (kondisi yang alamiah), sumber data primer , dan teknik pengumpulan data lebih banyak pada observasi, wawancara, dan dokumentasi (sugiyono, 2015: 63). data diperoleh dari berbagai sumber, dengan menggunakan teknik pengumpulan data yang bermacam-macam (triangulasi), dan dilakukan secara terus-menerus sampai datanya jenuh. analisis data dalam penelitian kualitatif dilakukan sejak sebelum memasuki lapangan, selama dilapangan, dan setelah selesai di lapangan. analisis data tidak perlu menunggu semua data terkumpul. data yang sudah terkumpul langsung dianalisis melalui proses reduksi data kemudian ditampilkan, proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 65 setelah itu data yang sudah dianalisis dicek dan diperdalam lagi dilapangan kemudian dianalisis lagi dan ditampilkan, begitu seterusnya sampai ditemukan informasiyang baru tentang persoalan yang dianalisis dan terakhir disimpulkan. metode pengumpulan data merupakan proses yang menekankan pada cara peneliti untuk mengungkapkan proses mendapatkan data dari berbagai teknis, sumber, dan tindakan penelitian. adapun metode pengumpulan data yang dipergunakan dalam penelitian ini adalah: a) observasi; observasi merupakan teknik pengumpulan data yang dilakukan secara sistematis dan sengaja, yang dilakukan melalui pengamatan dan pencatatan gejala-gejala yang diselidiki. dalam penelitian ini, observasi yang digunakan adalah observasi terang atau tersamar, dimana dalam pengumpulan data peneliti menyatakan terus terang kepada sumber data bahwa ia sedang melakukan penelitian. sehingga informan penelitian mengetahui sejak awal sampai akhir aktivitas peneliti. tetapi dalam suatu saat peneliti tidak terus terang dalam observasi untuk menghindari jika suatu saat ada data yang dicari merupakan data yang masih dirahasiakan. b) wawancara; wawancara merupakan teknik pengumpulan data dalam metode survei yang menggunakan pertanyaan secara lisan kepada subjek penelitian. pada saat pengajuan pertanyaan, peneliti dapat berbicara berhadapan langsung dengan responden, atau bila hal itu tidak mungkin dilakukan, juga bisa melalui alat komunikasi. wawancara dilakukan dengan pihak yang benar – benar berkompeten agar memperoleh data yang lebih lengkap dan juga valid yang mungkin tidak terdapat pada dokumen. wawancara dilakukan dengan pertanyaan terbuka dan juga menggunakan alat perekam untuk semakin memudahkan penulis dalam penulisan hasil wawancara karena akan diperoleh data yang lebih akurat dan dapat lebih mudah dalam memasukkannya ke laporan hasil penelitian perencanaan keuangan desa di kecamatan giri mulya. pada penelitian ini wawancara yang digunakan adalah wawancara semiterstruktur, dimana dalam pelaksanaan wawancara ini peneliti dapat bertanya lebih bebas, karena tujuan dari wawancara ini untuk menemukan permasalahan secara lebih terbuka, dimana pihak yang diwawancara diminta pendapat, dan ide-idenya. informan dalam wawancara ini adalah kepala desa, sekretaris desa, badan permusyawaratan desa, perwakilan dari kelompok masyarakat, dan camat atau yang mewakili. c) dokumentasi; dokumentasi adalah teknik pengumpulan data berupa dokumen-dokumen atau arsip-arsip yang dapat memberikan informasi terkait data penelitian. dokumen yang dimaksud adalah segala catatan baik berbentuk catatan dalam kertas (hardcopy) maupun elektronik (softcopy) seperti buku, artikel, media massa, undang-undang, notulen, blog, halaman web, foto, dan lainnya (sanosa, 2012:61). dokumentasi juga meruapakan catatan dari peristiwa masa lalu, dokumentasi dapat dijadikan sebagai alat kontrol utama untuk membuktikan kebenaran hasil wawancara (sanjaya, 2013 : 74). dokumentasi pada penelitian ini meliputi semua bentuk tulisan maupun gambar atau foto-foto terkait penelitian proses perencanaan dan keuangan desa. metode analisis data analisis data dalam penelitian kualitatif dilakukan sejak sebelum memasuki lapangan, selama di lapangan, dan setelah di lapangan. namun dalam penelitian kualitatif, analisis data lebih difokuskan selama proses di lapangan bersamaan dengan pengumpulan data. ada tiga tahapan menganalisis data, yaitu: (1) analisis sebelum di lapangan; pada tahapan ini, peneliti melakukan pengamatan awal memasuki lokasi dengan membawa surat izin penelitian dan mengadakan pendekatan langsung terhadap objek penelitian baik secara formal maupun informal serta menjelaskan maksud dan kedatangan peneliti. tahapan ini akan membangun komunikasi jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 66 dengan informan di lokasi penelitian, sehingga pada saat pengumpulan data akan mendapatkan data sealamiah mungkin. (2) analisis selama di lapangan; pada tahapan ini, peneliti menggunakan model interakif miles and huberman (1984) yang mengemukakan bahwa aktivitas dalam analisis data kualitatif dilakukan secara interaktif dan berlangsung secara terus menerus sampai tuntas, sehingga datanya sudah jenuh. komponen dalam analisis data menggunakan model interakif miles and huberman (1984), antara lain: (a) pengumpulan data (data collection); pada tahapan ini penulis melaksanakan pengumpulan data yang dilaksanakan melalui observasi di lapangan, wawancara dengan narasumber, dan dokumentasi terkait kegiataan observasi dan wawancara yang telah dilakukan. data yang terkumpul dipilah sesuai dengan sifat narasumber yang diteliti, yaitu kepala desa, sekretaris desa, bpd, masyarakat desa, dan camat atau yang mewakili. data-data dari masing-masing sumber tersebut dipilah lagi berdasarkan kesamaan karakter yang bisa diungkap dan data yang dikumpulkan oleh penulis tersebut diubah dalam bentuk tulisan dengan pendapat yang diutarakan ke dalam catatan wawancara dan observasi/pengamatan. (b) reduksi data (data reduction); data yang diperoleh dari lapangan jumlahnya cukup banyak, maka dari itu perlu dicatat secara teliti dan rinci. data yang telah direduksi akan memberikan gambaran yang lebih jelas, dan mempermudah peneliti untuk melakukan pengumpulan data selanjutnya, dan mencarinya bila diperlukan (sugiyono, 2015:92). reduksi data merupakan proses berfikir sensitif yang memerlukan kecerdasan dan keleluasaan dan kedalaman wawasan yang tinggi. data yang diperoleh dari lokasi penelitian (data lapangan) dituangkan dalam uraian laporan yang lengkap dan terperinci. laporan lapangan oleh peneliti direduksi, dirangkum dan dipilih hal-hal yang pokok, difokuskan pada hal-hal yang penting dan kemudian dicari polanya. selama tahapan pengumpulan data berlangsung dilakukan tahap reduksi data, selanjutnya dengan cara membuat ringkasan, pengkodean, menelusuri pola, membuat gugus-gugus, dan menulis memorandum teoritis. (c) penyajian data (data display); setelah data direduksi, maka langkah selanjutnya adalah mendisplaykan data. penyajian data bertujuan untuk melihat gambaran secara keseluruhan atau bagian-bagian tertentu dari penelitian. data dapat disajikan dalam bentuk uraian singkat, bagan, hubungan antar kategori, flowchart, dan sejenisnya. mendisplaykan data akan memudahkan untuk memahami apa yang terjadi, merencanakan kerja selanjutnya berdasarkan apa yang telah dipahami tersebut (sugiyono, 2015:95). pada penelitian ini penyajian data dilakukan dengan mengumpulkan informasi terkait proses perencanaan dan penganggaran keuangan desa yang terdapat dalam proses reduksi data sebelumnya dan disusun, sehingga memberi kemungkinan akan adanya penarikan kesimpulan. penyajian data kemudian disusun melalui penelitian deskriptif kualitatif dalam bentuk naratif atau berbentuk penyajian lapangan. (d) penarikan kesimpulan atau verifikasi (conclusion drawing/verifacation); verifikasi data dalam penelitian kualitatif dilakukan secara terus-menerus selama penelitian berlangsung. sejak awal memasuki lapangan dan selama proses pengumpulan data, peneliti berusaha menganalisis dan mencari makna dari dari data yang dikumpulkan dengan mencari pola, tema, hubungan persamaan, hal-hal yang sering timbul, dan yang dituangkan dalam kesimpulan. kesimpuln awal yang dikemukakan masih bersifat sementara dan akan berubah bila tidak ditemukan bukti-bukti yang kuat yang mendukung pada tahap pengumpulan data berikutnya. tetapi apabila kesimpulan yang dikemukakan pada tahapan awal didukung oleh bukti-bukti yang valid, maka proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 67 kesimpulan yang dikemukakanmerupakan kesimpulan yang kredibel. kesimpulan dapat berupa deskripsi atau gambaran suatu objek. metode pengabsahan data setiap penelitian memerlukan adanya standar unuk melihat kebenaran hasil penelitiannya. pada penelitian kualitatif uji keabsahan data meliputi uji kredibilitas data, uji transferbility, uji depenability, dan uji confirmability. dalam penelitian ini, peneliti menguji pengabsahan datanya dengan menggunakan uji kredibilitas. adapun cara pengujian kredibilitas data dalam penelitian ini, yaitu: 1) triangulasi; triangulasi pada pengujian kredibilitas yaitu pengecekan data dari berbagai sumber dengan berbagai cara, dan berbagai waktu. penelitian ini menggunakan triangulasi sumber untuk menguji kredibilitas data dilakukan dengan cara mengecek data yang telah diperoleh melalui beberapa sumber. data yang telah diperoleh oleh peneliti kemudian dideskripsikan, dikategorisasikan, mana pandangan yang sama, yang berbeda, dan mana yang spesifik. 2) member check; member check adalah proses pengecekan data yang diperoleh oleh peneliti kepada pemberi data dengan tujuan untuk mengetahui seberapa jauh data yang diperoleh sesuai dengan apa yang diberikan oleh pemberi data. pelaksanaan membercheck dilakukan setelah satu periode pengumpulan data selesai, atau setelah mendapat suatu temuan (kesimpulan).apabila data yang ditemukan oleh peneliti disepakati oleh pemberi data, maka data tersebut valid sehingga lebih kredibel/dipercaya. tetapi apabila data yang ditemukan tidak disepakati oleh pemberi data, maka peneliti harus melakukan diskusi oleh pemberi data lagi. setelah data disepakati bersama, maka para pemberi data diminta untuk menandatangani supaya lebih identik dan sebagai bukti bahwa peneliti telah melakukan member check. hasil penelitian deskripsi wilayah penelitian kondisi fisik suatu wilayah memiliki peran penting karena berhubungan erat dengan aktivitas penduduknya. pada kondisi sosial suatu wilayah tidak akan terlepas dari keadaan fisiknya. hal ini dikarenakan kondisi fisik suatu wilayah memiliki peran untuk mengetahui faktor-faktor alami untuk mengetahui keadaan dan potensi yang sesuai untuk kawasan tersebut sehingga dapat diketahui aktivitas yang sesuai di kawasan tersebut. batas-batas wilayah di kecamatan giri mulya secara geografis adalah sebagai berikut: 1) sebelah utara : kabupaten lebong dan taman nasional kerinci seblat 2) sebelah selatan : kecamatan batik nau 3) sebelah barat : kecamatan ketahun 4) sebelah timur : kecamatan padang jaya kecamatan giri mulya adalah salah satu kecamatan di kabupaten bengkulu utara provinsi bengkulu yang memiliki luas wilayah 14.386 ha yang terbagi dalam 6 desa. kecamatan giri mulya memiliki rata–rata ketinggian berkisar 1000-1500 meter diatas permukaan laut. kecamatan giri mulya pada tahun 2016 memiliki jumlah penduduk sebanyak 16.109 jiwa yang terdiri dari 8.208jiwa (51%) laki-laki dan 7.901jiwa (49%) perempuan. jumlah penduduk sangat penting untuk dipertimbangan karena penduduk merupakan subjek pembangunan dan menjadi sasaran dari pembangunan. penduduk memiliki peran dalam sumberdaya pembangunan di suatu desa. kualitas sumberdaya penduduk dalam pembangunan dipengaruhi oleh berbagai faktor, yaitu dari jenis kelamin, kualitas sumber daya manusia, dan lain–lain. kualitas sumber daya manusia dipengaruhi oleh tingkat pendidikan karena akan mempengaruhi pola pikir, perilaku, dan tindakan yang dimiliki. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 68 semakin tinggi tingkat pendidikan penduduk, maka kualitas sdm juga akan semakin baik dan tingkat partisipasi masyarakat dalam pembangunan di suatu desa juga akan semakin baik. semakin tinggi tingkat partisipasi masyarakat, maka akan semakin cepat dalam meningkatkan kualitas pembangunan di desa. data informan data informan dalam penelitian ini berkaitan dengan perencanaan keuangan desa. untuk tingkat kecamatan, informan penelitian adalah kasi pmd (pemberdayaan masyarakat desa) kecamatan giri mulya kabupaten bengkulu utara yaitu bapak misno, a.md. untuk tingkat desa, informan penelitian ini adalah kepala desa, sekretaris desa, ketua bpd yang menjabat pada tahun 2016, serta perwakilan masyarakat dari masyarakat yang hadir pada saat musrenbangdes. perencanaan keuangan desa menurut peraturan bupati bengkulu utara nomor 12 tahun 2016 tentang perubahan atas peraturan bupati nomor 24 tahun 2015 tentang pedoman pengelolaan keuangan desa dalam kabupaten bengkulu utara, pemerintah desa menyusun perencanaan pembangunan desa sesuai dengan kewenangannya dengan mengacu pada perencanaan pembangunan pemerintah kabupaten bengkulu utara. perencanaan pembangunan desa meliputi rpjm desa dan rkp desa yang disusun secara berjangka dan ditetapkan dengan peraturan desa. rkp desa menjadi dasar untuk penyusunan apbdesa. rencana pembangunan jangka menengah desa (rpjm desa) perencanaan desa dibagai menjadi perencanaan jangka menengah dan perencanaan jangka pendek. perencanaan jangka menengah disebut dengan rpjm desa (rencana pembangunan jangka menengah desa) sementara perencanaan jangka pendek disebut rkp desa (rencana kerja pemerintah desa). peraturan bupati bengkulu utara nomor 12 tahun 2016 mengungkapkan bahwa dalam menyusun rpjmdesa, pemerintah desa wajib menyelenggarakan musyawarah perencanaan pembangunan desa (musrenbangdes) secara partisipatif. musyawarah perencanaan pembangunan desa membahas dan menyepakati rancangan rpjm desa. hasil kesepakatan musyawarah perencanaan pembangunan desa dituangkan dalam berita acara. kepala desa mengarahkan tim penyusun rpjm desa melakukan perbaikan dokumen rancangan rpjm desa berdasarkan hasil kesepakatan musyawarah perencanaan pembangunan desa. kepala desa menyusun rancangan peraturan desa tentang rpjm desa. rancangan rpjm desa dibahas dan disepakati bersama oleh kepala desa dan badan permusyawaratan desa (bpd) untuk ditetapkan menjadi peraturan desa tentang rpjm desa.rpjm desa ditetapkan dalam jangka waktu paling lama 3 (tiga) bulan terhitung sejak tanggal pelantikan kades terpilih. rpjm desa disusun oleh tim penyusun rpjm desa yang telah ditetapkan. menurut permendagri nomor 114 tahun 2014 pasal 4 perencanaan pembangunan desa jangka menengah atau rpjm desa adalah perencanaan untuk jangka waktu 6 (enam) tahun dan ditetapkan dengan peraturan desa. hal ini disampaikan oleh bapak mulyoto kades giri mulya: “penyusunan rpjm desa dilaksankan oleh tim penyusun rpjm desa yang telah ditetapkan oleh kepala desa terpilih. kepala desa selaku pembimbing dan sekretaris desa sebagai ketua yang dibantu oleh sembilan anggota penyusun. tim penyusun rpjm desa melaksanakan kegiatan sosialisasi, pengkajian desa, musyawarah dusun, penyusunan rpjm desa, dan musrenbangdes.” hal ini juga disampaikan oleh bapak dwi priyono kades wonoharjo: proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 69 “ada tim khusus untuk penyusunan rpjm desa yang terdiri paling banyak 11 orang, rpjm desa disusun untuk program pembangunan enam tahun kedepan, disusun sesuai dengan visi dan misi kades terpilih, disusun berdasarkan hasil musrenbandes, dan disahkan paling lama tiga bulan setelah pelantikan kades terpilih.” permendagri nomor 114 tahun 2014 menyatakan bahwa rpjm desa disusun oleh kades terpilih (kades devinitif). pada tahun anggaran 2016, semua kepala desa di kecamatan giri mulya adalah pejabat sementara (pjs), dikarenakan pada tahun 2016 masa jabatan kades lama sudah habis, sedangkan pilkades harus dilaksanakan serentak. sehingga dalam penyusunan rancangan rkp desa mendasar pada rpjm desa yang lama. rpjm desa di desa-desa kecamatan giri mulya yang tersedia hanya berlaku sampai tahun 2015 kecuali desa suka mulya, sehingga para pjs kades menggunakan rpjm desa lama dan dilakukanlah perubahan rpjm desa untuk tahun 2016 dengan menambahkan prioritas di tahun 2016 berdasarkan atas perintah dari kabupaten yang diwakili oleh kabid pemdes bpmpd kabupaten bengkulu utara pada saat sosialisasi di kecamatan. hal ini disampaikan oleh bapak dwi priyono kades wonoharjo: “pada tahun 2016, rpjm desa tidak tersedia karena masa transisi dan semua kades di kecamatan giri mulya hanyalah pejabat sementara, sedangkan pjs kades tidak boleh menyusun rpjm desa, jadi untuk mengatasi proses pencairan dana desa yang memerlukan rpjm desa maka kami para perangkat desa menambah rpjm desa sebelumnya dengan tidak mengikuti prosedur yang ada karena kami hanya mengejar dana desa agar turun. kami merubah hanya untuk satu tahun dengan menambahi apa yang menjadi prioritas pada tahun 2016. kami sifatnya hanya menambah agar apa yang kami laksanakan tetap berpedoman dengan regulasi yang ada.perubahan rpjm desa ini emang dianjurkan oleh bpmpd kabupaten bengkulu utara dan diperintahkan pada saat sosialisasi di kecamatan yang diwakili oleh kabid pemdes bpmpd secara lisan.” musyawarah rencana pembangunan desa (musrenbangdes) peraturan desa ditetapkan bersama melalui musyawarah perencanaan pembangunanan desa (musrenbangdes) yang dihadiri seluruh unsur lapisan masyarakat. berdasarkan permendagri nomor 114 tahun 2014 pasal 31 menyatakan badan permusywarat an desa (bpd) menyelenggarakan musyawarah perencanaan pembangunan desa (musrenbangdes) paling lambat bulan juni tahun anggaran berjalan. berdasarkan perbup bengkulu utara nomor 12 tahun 2016 disebutkan bahwa pada saat penyusunan rencana pembangunan desa melalui musyawarah desa yang dilakukan adalah pembentukan tim penyusun rkp desa, lalu mencermati pagu indikatif desa hingga penyusunan rancangan rkp desa yang selanjutnya dilakukan lagi pembahasan rancangan rkp desa melalui musrenbang dan kemudian ditetapkanlah rkpdesa. perencanaan keuangan desa merupakan kegiatan dalam merumuskan pembangunan di desa. perencanaan keuangan desa perlu untuk dilakukan agar penggunaan dana dapat lebih efektif, efisien, dan ekonomis serta tepat sasaran. perencanaan keuangan desa dilakukan dengan berbagai tahap. dalam merencanakan keuangan desa tahap yang pertama adalah dilakukan musyawarah perencanaan pembangunan desa, sebelum melakukan musrenbangdesa desa melakukan musyawarah dusun (musdus), yaitu kegiatan yang melibatkan kepala desa, bpd, dan perwakilan masyarakat dalam meninjau secara langsung dusun mana saja yang memiliki prioritas untuk dilakukan pembangunan.hal itu sesuai dengan yang disampaikan oleh bapak m.arbun, sebagai ketua bpd desa rena jaya sebagai berikut: “sebelum kita melakukan musrenbangdes, terlebih dahulu dilakukan kegiatan yang bernama musyawarah dusun bersama kepala desa, kepala dusun, bpd, jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 70 danmasyarakat untuk menentukan dusun mana saja yang harus di prioritaskan, dan pembangunan apa yang perlu dilakukan. pada tahun 2016 kami terjun langsung ke dusun–dusun.” sama halnya dengan yang diungkapkan oleh bapak dwi priyono, kades wonoharjo: “setiap tahun wajib melakukan musrenbangdes untuk menetapkan skala prioritas, tetapi sebelum melakukan musrenbangdes dilakukannya musyawarah dusun, hasil dari musyawarah dusun dibahas di musrenbangdes. biasanya musrenbangdes di kecamatan giri mulya ini dilakukan setiap bulan januari. sesuai dengan jadwal masing-masing. jadi kami mengundang camat dan kasi pmd dari pihak kecamatan.” dalam musyawarah dusun yang dibahas adalah apa yang telah disusun di rpjm desa dan akan menjadi acuan dalam penyusunan rkp desa tahun berjalan, seperti yang disampaikan oleh bapak mulyoto, kepala desa giri mulya: “hasil musyawarah dusun (musdus) itu sekitar bulan oktober terkhusus dalam bidang pembangunan. hasil dari musdus adalah apa yang telah disusun dalam rpjm desa untuk menetapkan pembangunan skala proritas yang akan dilaksanakan oleh pemerintah desa kedepan dalam melaksanakan pembangunan. hasil kesepakatan pada saat musrenbang dijadikan sebagai acuan pemerintah desa dalam melaksanakan pembangunan yang akan dimasukkan dalam draf rkp desa dalam melaksanakan pembangunan jangka tahunan di desa dan akan ditindaklanjuti oleh musrenbang kecamatan.” dari keterangan informan tersebut, telah digambarkan secara jelas bahwa dalam menentukan pembangunan di desa menggunakan skala prioritas, sehingga dapat diketahui daerah mana saja yang pembangunannya perlu didahulukan. secara umum desa-desa di kecamatan giri mulya telah melaksanakan musrenbang sesuai dengan peraturan bupati hingga menghasilkan skala prioritas pembangunan desa baik fisik maupun nonfisik yang disebut rkpdesa. kegiatan musrenbangdes merupakan sebuah kegiatan mewujudkan keterlibatan dan respon masyarakat terhadap pembangunan desa, sehingga terbentuk sistem pemerintahan yang demokratis. dalam musrenbangdes ada 4 (empat) bidang yang akan dibahas, yaitu bidang pemerintahan, bidang pembangunan, bidang pembinaan, dan bidang pemberdayaan. hal ini sesuai dengan yang disampaikan oleh bapak mulyoto, kades giri mulya: “musrenbangdes wajib dilaksanakan oleh pemerintah desa guna untuk membahas usulan kegiatan yang akan dilaksanakan oleh pemerintah desa dalam melaksanakan kegiatan pembangunan yang telah disepakati dalam skala prioritas. kegiatan itu meliputi bidang penyelenggaraan pemerintahan, bidang pembangunan, bidang pembinaan kemasyarakatan, dan bidang pemberdayaan. dalam pelaksanaan musyawarah pembangunan desa dihadiri oleh ketua bpd dan anggota, tim penggerak pkk desa dan wakil perempuan, seluruh perangkat desa, ketua rt dan rw, tokoh masyarakat, tokoh agama dan karang taruna, serta masyarakat lainnya juga hadir pada saat musrenbang. kami juga mengundang bapak camat dan kasi pmd, bapak kapolsek giri mulya, bapak koramil dan dari insatansi sekolah yang ada di desa. guna untuk mengetahui dan menyepakati usulan-usulan yang akan dilaksanakan oleh pemerintah desa ke depan, pelaksanaan musrenbangdes semua anggaran biaya dibebankan oleh apbdesa.” proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 71 senada dengan yang disampaikan bapak oleh pirwandi kades rena jaya : “untuk tahun anggaran 2016 ada 4 item yang ada atau harus dilaksanakan, yaitu: bidang pemerintahan, pembangunan, pembinaan, dan pemberdayaan. kemudian kita adakan musyawarah dan kita anggarkan untuk apa-apa saja dana yang ada, sekaligus membentuk tim pelaksana kegiatan.” partisipasi masyarakat dalam pelaksanaan musrenbangdes sangatlah penting. masyarakat harus berperan aktif dalam merencanakan pembangunan desa. masyarakat yang akan menentukan skala prioritas pembangunan yang akan dilaksanakan. apabila ditinjau dari tingkat partisipasi masyarakat dalam hal pengambilan keputusan pada saat musrenbang desa, dapat dikatakan bahwa tingkat partisipasi masyarakat di desa–desa yang ada di kecamatan giri mulya tahun 2016 berada dalam kategori cukup baik. rencana kerja pemerintah desa (rkp desa) hasil dari rpjm desa memuat rencana kerja pembangunan desa (rkp desa) yang disusun tahunan dan dituangkan dalam rancangan apbdesa tahun berkenaan dan dicatat dalam pendapatan dan belanja desa. rkp desa menjadi dasar dalam penyusunan rancangan apbdesa (rapbdesa). kepala desa menyusun rkpdesa dengan mengikutsertakan masyarakat desa. tahapan rkpdesa sebagaimana yang dimaksud dilakukan dengan tahapan penyusunan perencanaan pembangunan desa, membentuk tim penyusun rkpdesa, pencermatan pagu indikatif desa, penyelarasan program/kegiatan yang masuk ke desa, pencermatan ulang dokumen rpjm desa, penyusunan rancangan rkp desa, pembahasan rancangan rkp desa melalui musyawarah perencanaan pembangunan desa (musrenbangdes), penetapan rkp desa, perubahan rkp desa, dan pengajuan daftar usulan rancangan rkp desa, selanjutnya rkp desa di tetapkan dengan peraturan desa.rkp desa berdasarkan permendagri nomor 114tahun 2014 mulai disusun oleh pemerintah desa pada bulan juli tahun berjalan dan rkp desa ditetapkan dengan peraturan desa paling lambat akhir bulan september tahun berjalan. badan permusyawaratan desa menyelenggarakan musyawarah desa dalam rangka penyusunan rkp desa. hasil musyawarah desa menjadi pedoman bagi pemerintah desa menyusun rancangan rkp desa dan daftar usulan rkp desa. badan permusyawaratan desa menyelenggarakan musyawarah desa paling lambat bulan juni tahun berjalan. musrenbang desa akan menghasilkan skala prioritas pembangunan di desa. hasil kesepakatan musrenbang desa dituangkan dalam berita acara. berita acara menjadi pedoman kepala desa dalam menyusun rkp desa dan ditetapkan dengan peraturan desa. hal ini disampaikan dengan bapak suroso kades tanjung anom : “berdasarkan hasil musyawarah desa, dari musrenbang itu diambil mana yang mendesak yang akan menjadi prioritas di tahun 2016, itulah yang menjadi rencana kerja pemerintah desa. ada tim penyusun rkp desa dan rkp desa pada tahun anggaran 2016 ditetapkan bulan juni.” hal ini juga disampaikan oleh bapak tukino kades suka makmur: “prosesnya yang pertama pembentukan tim penyusun rkp desa. kemudian kita adakan musyawarah desa yang akan dibahas skala prioritas yang dibahas disetiap dusun tadi. setelah ada penetepan skala prioritas desa, kita bahas nanti dimusrenbangcam. nanti rkp desa ditetapkan dengan peraturan desa.” jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 72 rkp desa di desa-desa kecamatan giri mulyaterbagi menjadi 2 (dua) yaitu, rkp desa berdasarkan hasil musrenbang dan rkp desa berdasarkan hasil yang didanai dari dana transfer. hal ini disampaikan oleh bapak misno kasi pmd kecamatan giri mulya : “hasil dari musrenbang akan menjadi rencana kerja pemerintah desa (rkp desa). rkp desa ada 2, yaitu rkp berdasarkan hasil musyawarah dan rkp desa yang didanai dari dana transfer.” sama halnya dengan yang disampaikan oleh bapak dwi prioyono kades wonoharjo : “rkp desa ini ada dua, yaitu rkp desa hasil dari musyawarah dan rkp desa yang menetapkan penggunaan dana transfer. rkp desa disusun berdasarkan rpjm desa dan ditetapkan dengan peraturan desa.” dari peraturan desa yang sudah ditetapkan di kecamatan giri mulya rata-rata ditetapkan di bulan mei dan juni. hal ini disebabkan karena pagu indikatif dari kabupaten lama turun. permendagri nomor 114 tahun 2014 menyebutkan bahwa kepala desa mendapatkan data dan informasi dari kabupaten/kota tentang pagu indikatif desa dan rencana program/kegiatan pemerintah, pemerintah daerah provinsi, dan pemerintah daerah kabupaten/kota yang masuk ke desaditerima kepala desa dari kabupaten/kota paling lambat bulan juli setiap tahun berjalan. sedangkan untuk tahun 2016 pagu indikatif desa diterima oleh kepala desa di kecamatan giri mulya bulan mei 2016. keterlambatan lain juga disebabkan oleh kualitas sdm di desa yang kurang. semakin baik kualitas sdm yang mengerjakan dan semakin cepat pagu indikatif sampai ke desa, maka semakin cepat pula proses penyusunan rkp desa dan apbdesa, serta akan cepat pula proses pencairan dana dari pemerintah pusat kepada desa. hal ini sesuai dengan yang disampaikan kepala desa suka mulya bapak asrul junaidi sebagai berikut: “dalam penyusunan rkp desa kami sedikit terlambat, karena perangkat baru, pengalaman belum punya, sumber daya manusia juga kurang, bahkan kualitas sdm juga kurang. terus dalam pembuatan peraturan desa tidak boleh bertentangan dengan perda, jadi kami sedikit susah membuat perdes.” hal ini juga disampaikan oleh bapak khomsin sekdes rena jaya: “semua desa disini dalam menetapkan rkp desa semuanya tidak ada yang tepat waktu, karena dalam menyusun rkp desa kami menunggu adanya perbub dulu, sedangkan pada tahun 2016 perbupnya telat sampai ke desa-desa, otomatis kami juga telat menyusun rkp desa.” hal serupa juga disampaikan oleh bapak dwi priyono kades wonoharjo : “karena kita tidak bisa menyusun kalau regulasi dari kabupaten belum ada. kita harus melihat pagu anggaran dari kabupaten dulu. sedangkan peraturan dari kabupaten aja baru ada sekitar bulan mei. keterlambatan ini juga disebabkan oleh pengetahuan sdm yang kurang, apalagi untuk menggunakan komputer, belum adanya peltihan khusus untuk perangkat desa.” anggaran pendapatan dan belanja desa (apbdesa) setelah rkp desa ditetapkan maka dilanjutkan proses penyusunan apbdesa. rencana biaya dan rencana anggaran biaya yang telah ditetapkan dalam rkp desa dijadikan pedoman dalam proses penganggaran dalam apbdesa. tahapan penyusunan apbdesa dalam perbup bengkulu utara nomor 12 tahun 2016, sekretaris desa menyusun rancangan peraturan desa tentang apbdesa dan menyampaikannya kepada kepala desa. dalam permendagri nomor 113 tahun 2014 bab 5 pasal 20 menjelaskan bahwa secara teknis sekretaris desa menyusun proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 73 raperdes (rancangan peraturan desa) tentang apbdesa berdasarkan rkp desa tahun berkenaan. kemudian sekretaris desa menyampaikan raperdes tentang apbdesa kepada kepala desa untuk dibahas dan disepakati bersama dengan bpd paling lambat bulan oktober tahun berjalan. apbdesa ditetapkan menjadi peraturan desa dan ditetapkan paling lambat 31 desember tahun anggaran berjalan. sementara pada tahap perencanaan di desa-desa kecamatan giri mulya ada tim khusus yang bertugas menyusun raperdes tentang apbdesa, hal itu sesuai dengan yang disampaikan oleh bapak jumantri sekdes suka mulya: “dalam menyusun rancangan menyusun rancangan peraturan desa tentang apbdesa, saya tidak menyusun sendiri, saya dibantu juga dengan tim penyusun lainnya, baru kami sampaikan ke kades jika sudah disusun, kemudian baru kades membahas rancangan tersebut dengan bpd untuk disepakati.” hal itu sesuai dengan yang disampaikan bapak tukino kades suka makmur: “ada tim perencanaanya sendiri, ada ketua, sekretaris, dan bendahara. apalagi disini banyak pjs kades yang merangkap jadi sekdes juga termasuk saya, sehingga diperlukannya tim untuk menyusun raperdes tentang apbdesa itu, kemudian baru dibahas dan disepakati bersama dengan bpd” terkait fungsi bpd (badan permusyawaratan desa) dalam tahap perencanaan semakin kuat dengan disahkannya undang-undang desa nomor 6 tahun 2014, salah satu fungsi bpd adalah membahas dan menyepakati raperdes bersama kepala desa. berdasarkan fungsi tersebut, bpd memiliki hak untuk menyetujui atau menolak raperdes tentang apbdesa yang diajukan kepala desa. peran bpd di desa-desa kecamatan giri mulya fungsi bpd sudah cukup baik. hal tersebut diungkapkan bapak karno ketua bpd wonoharjo : “dalam hal menyepakati kami sampai menggunakan hak tolak, tapi tahun kemaren membahas secara garis besar saja, tahun kemaren juga tidak ada yang harus kami tolak, karena sudah diadakannya musrenbangdes itu, kami bpd juga ikut dalam musrenbang itu. jadi kami bpd tidak membahas terlalu jauh lagi, langsung menyepakati rancangan apbdesa tersebut.” rancangan apbdesa yang telah disetujui dan disepakati oleh kepala desa dan ketua badan permusyawaratan desa disampaikan kepada kepala bpmpd atas nama bupati melalui camat untuk dievaluasi. apabila dalam tahap evaluasi ditemukan adanya kekurangan, maka pihak kecamatan akan mengembalikan apbdesa kepada desa untuk segera dilengkapi dan proses pencairan dapat segera dilaksanakan. hal itu sesuai dengan keterangan bapak jumantri hadiwinata, sebagai sekretaris desa suka mulya sebagai berikut: “rancangan peraturan desa tentangapbdesa yang sudah kami susun, kami sampaikan ke bpmpd kami minta surat pengantar saja dari camat, terus kepala bpmpd yang mengevaluasi rancangan peraturan desa tentang apbdesa, nah kalau dalam evaluasi tersebut ditemukan adanya kekurangan, maka dari bpmpd akan dikembalikan ke desa.” sama halnya dengan yang disampaikan bapak mulyoto kades giri mulya: “rancangan peraturan desa tentang apbdesa kami sampaikan ke kepala bpmpd, kami ke camat hanya minta surat pengantar, kalau tahun 2016 kemaren jika ada perbaikan saya langsung perbaiki disana, saya bawa laptop dan printer dari sini, tahun 2016 kita tidak menunggu beberapa hari langsung diperiksa langsung oleh bpmpd.” jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 74 hal ini juga disampaikan oleh bapak dwi priyono kades wonoharjo: “raperdes yang telah disusun disampaikan ke bupati melalui bpmpd, setelah itu dievaluasi, kalau tahun 2016 kemarin tidak lama, paling lama 7 (tujuh) hari setelah kita kasih.” dari informasi tersebut desa-desa di kecamatan giri mulya dalam hal perencanaan keuangannya sudah mengikuti aturan yang ada, hanya saja dalam hal penetapan terjadi keterlambatan dikarenakan peraturan bupati yang lama disampaikan ke kecamatan. hal itu sesuai dengan yang disampaikan bapak misno, sebagai kasi pmd kecamatan giri mulya: “kalau untuk proses perencanaan, selama ini telah sesuai dengan prosedur yang berlaku, karena kalau belum sesuai, otomatis dana tidak akan bisa cair. terbukti selama ini dana di desa–desa seluruh desa kecamatan giri mulya telah cair, walaupun tidak tepat waktu, tidak tepat waktu juga karena perbup lama turun, kalau perbup saja belum ada bagaimana kami bisa merencanakan semuanya, kan semuanya sudah diatur di pagu anggaran.” penutup simpulan berdasarkan hasil penelitian yang diperoleh maka dapat diambil kesimpulan sebagai berikut: (1) perencanaan pembangunan desa disemua desa wilayah kecamatan giri mulya secara garis besar telah disusun berdasarkan permendagri nomor 114 tahun 2014, (2) penganggaran keuangan desa di desa-desa kecamatan giri mulya berdasarkan permendagri nomor 114 tahun 2014 tentang pedoman pembangunan desa dan permendagri nomor 113 tahun 2014 tentang pengelolaan keuangan desa dalam sisi penetapan rkp desa dan apbdesa terjadi masalah keterlambatan penyusunan peraturan desa. hal ini disebabkan karena pagu indikatif dari pemerintah daerah kabupaten/kota untuk tahun 2016 diterima kepala desa di semua desa kecamatan giri mulya dibulan mei 2016 dan juga disebabkan oleh kualitas sumber daya manusia (sdm) yang kurang, dan (3) proses penyusunan apbdesa secara garis besar telah disusun berdasarkan peraturan bupati nomor 12 tahun 2016 tentang perubahan atas peraturan bupati nomor 24 tahun 2015 tentang pedoman pengelolaan keuangan desa dalam kabupaten bengkulu utara. keterbatasan dan saran penelitian penelitian ini hanya menyajikan perbandingan antara kesesuaian peraturan yang berlaku dengan aplikasi di lapangan, sehingga kelemahan pada penelitian ini adalah tidak membahas secara mendalam semua komponen atau tahapan pengelolaan keuangan desa dan tidak pula membahas nominal keuangan desa. kurangnya kualitas dan pemahaman sumber daya manusia mengenai perencanaan keuangan desa di kecamatan giri mulya mengakibatkan sulitnya untuk berkomunikasi dan melakukan wawancara secara mendalam kepada para informan. tidak adanya wawancara dengan pendamping desa, karena pendamping desa untuk tahun 2016 tidak bertempat tinggal di kecamatan giri mulya. selain itu, selama ini perintah penyusuna apbdesa yang dilakukan oleh pjs kades hanya secara lisan yang diakibatkan oleh tidak adanya pedoman dan ketidaksiapan pemerintah daerah dalam mengatur kebijakan tentang pjs kades boleh menyusun perencanaan dan penganggaran keuangan desa. berdasarkan simpulan dan keterbatasan yang dirumuskan oleh peneliti, maka dapat disarankan kepada penelitian selanjutnya untuk membahas mengenai komponen pengelolaan keuangan desa lainnya, seperti pelaksanaan, penatausahaan, pertanggungjawaban, serta pembinaan dan pengawasan. selain itu, saran untuk objek peneliti adalah memperbaiki kekurangan kuantitas dan kualitas sumber daya manusia (sdm) tim pelaksana melalui proses perencanaan dan penganggaran keuangan desa..... baihaqi1), ratih pelita sari2), dri asmawanti s3) 75 pendidikan dan pelatihan secara khusus, serta lebih tertib dan disiplin anggaran berdasarkan azas transparan, akuntabel dan partisipatif. pemerintah daerah juga harus lebih siap dalam menangani masalah penyusunan apbdesa oleh pjs kades dengan dibuatnya peraturan atau kebijakan tentang perencanaan dan penganggaran keuangan desa yang disusun oleh pjs kades. daftar pustaka adisasmita, rahardjo. 2006. pembangunan perdesaan dan perkotaan. yogyakarta: graha ilmu http://sekab.go.id/dana-desa-pemerintahan-jokowi-wujudkan-kedaulatan-desa/,18 oktober 2016 huraerah, abu. 2011. pengorganisasian dan pengembangan masyarakat. bandung: humaniora meleong, lexy.j. 2007. metedologi penelitian kualitatif. bandung: remaja rosdakarya miles m.b huberman ma, 1984. qualitative data analysis;a sourccebook of new methods; sage publicaitions, beverly hill, london nordiawan, deddi. 2006. akuntansi sektor publik. jakarta: salemba empat. peraturan bupati bengkulu utara nomor 12 tahun 2016 tentang perubahan atas peraturan bupati nomor 24 tahun 2015 tentang pedoman pengelolaan keuangan desa dalam kabupaten bengkulu utara peraturan menteri dalam negeri republik indonesia nomor 113 tahun 2014 tentang pengelolaan keuangan desa peraturan menteri dalam negeri republik indonesia nomor 114 tahun 2014 tentang pedoman pembangunan desa peraturan pemerintah nomor 8 tahun 2016 tentang perubahan kedua atas peraturan pemerintah nomor 60 tahun 2014 tentang dana desa yang bersumber dari anggaran pendapatan dan belanja negara peraturan pemerintahnomor 47 tahun 2015 tentang perubahan atas peraturan pemerintah nomor 43 tahun 2014 tentang peraturan pelaksanaan undang-undang no. 6 tahun 2014 tentang desa peraturan pemerintah desa, pembangunan daerah tertinggal, dan transmigrasi nomor 21 tahun 2015 tentang penetapan prioritas penggunaan dana desa tahun 2016 ramadhan, riza. 2014. analisis perbandingan pengelolaan keuangan desa bangsri dengan pengelolaan keuangan desa menurut permendagri no. 37 tahun 2007. universitas jember rosalinda, okta. 2014. pengelolaan alokasi dana desa (add) dalam menunjang pembangunan pedesaan (studi kasus: desa segodorejo dan desa ploso kerep, kecamatan sumobito, kabupaten jombang). jurnal ilmiah. malang: universitas brawijaya malang. sugiyono. 2015. metode penelitian kualitatif dan r&d. bandung: alfabeta cv http://sekab.go.id/dana-desa-pemerintahan-jokowi-wujudkan-kedaulatan-desa/ jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 61-76 76 undang-undang nomor 23 tahun 2014 tentang pemerintah daerah undang-undang nomor 6 tahun 2014 tentang desa wahyuni, indah. 2015.analisis pelaksanaan keuangan desa rowogempol menurut permendagri nomor 113 tahun 2014 (studi kasus pada desa rowogempol kecamatan lekok kabupaten pasuruan periode 2015). universitas jember sanjaya, wina. 2013. penelitian pendidikan jenis, metode, dan prosedur. jakarta: prenada media group tamtama, derro madya. 2014.akuntabilitas pengelolaan add (alokasi dana desa) di kabupaten madiun tahun 2013 (studi kasus pada kecamatan kare). universitas jember yuliansyah. rusmianto. 2016. akuntansi desa. jakarta: salemba empat jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 101-118 101 peran satuan pengawasan intern dan penerapan pengendalian internal terhadap pencapaian good university governance pada perguruan tinggi di kota bengkulu dri asmawanti s 1), siti aisyah 2) fakultas ekonomi dan bisnis universitas bengkulu dri_asmawanti@yahoo.com 1 ), sitiaisyah@gmail.com 2 ) abstract the research was aimed to examine and obtain empirical evidence of the influence from role of internal control unit and controling system internal to achievement of good university governance in college with state in bengkulu city. the data was collect from questioner that direclty spread to the all responden. the result of this study explained that role of internal control units and controlling system internal has positively significance influence to achievement of good university governance. keywords : internal control unit, controlling system internal pendahuluan pendidikan tinggi dituntut untuk terus mengembangkan kinerjanya dengan beragam perannya yang cukup besar. berbagai permasalahan bangsa yang sedang dihadapi oleh negara indonesia membutuhkan berbagai perbaikan dalam bidang pendidikan tentunya, pendidikan tinggi dalam prakteknya dapat menjadi salah satu komunitas intelektual yang mampu memberikan pemikiran dan inovasi dalam menghadapi masalah bangsa (wijatno, 2009). good university governance (gug) salah satu bentuk penerapan prinsip-prinsip dasar good governance dalam sistem dan proses pengelolaan institusi perguruan tinggi, dengan melewati proses penyesuaian yang dijunjung tingi oleh penyelenggaran perguruan tinggi secara khusus dan pendidikan secara umum (wijatno, 2009). terdapat lima prinsip good university governance (gug) yang dapat diterapkan oleh perguruan tinggi, yaitu transparansi, akuntabilitas, responsibilitas, independensi dan keadilan. dengan menerapkan prinsip tersebut, diharapkan perguruan tinggi dapat meningkatkan kualitas perguruan tingginya dan mampu mencegah terjadinya fraud (wijatno, 2009). dengan demikian, perguruan tinggi perlu mendapat dukungan dari beberapa pihak dalam tata kelola perguruan tinggi tersebut. dilihat dari beberapa kasus mengenai laporan keuangan perguruan tinggi yang diaudit oleh satuan pengawasan intern, masih terdapat ketidaksesuaian dengan standard peraturan yang berlaku serta banyak penyimpanganpenyimpangan lain seperti halnya penggelapan dana kas universitas bengkulu yang melibatkan langsung bendahara pengeluaran perguruan tinggi tersebut. berikut ini, kutipan dari media masa antara bengkulu, yang menjelaskan salah satu kasus penggelapan yang terjadi di universitas bengkulu : “disentil oleh tersangka bendahara pengeluaran firman azhari, terkait adanya andil pejabat universitas bengkulu dalam kasus dugaan penggelapan uang kas sebesar rp 5,2 miliar. melalui pengacaranya siap mengungkapkan otak utama dalam kasus pembobolan kas mailto:dri_asmawanti@yahoo.com mailto:sitiaisyah@gmail.com peran satuan pengawasan intern dan penerapan pengendalian internal ................ dri asmawanti s dan siti aisyah 102 unib ini. sebab firman merasa tidak sendirian membobol uang hasil pembayaran spp, pratikum dan pkl mahasiswa unib tersebut. menurutnya ada juga pejabat unib yang terlibat dalam pembobolan tersebut”. akibat perbuatan terdakwa saipuddin, s.h. alias udin bin (alm) dulsahab bersama dengan saksi muhamad firman ashari, amd alias boy bin bustari ishak, telah mengakibatkan kerugian keuangan negara dalam hal ini universitas bengkulu sebesar rp1.509.161.792,00 (satu miliar lima ratus sembilan juta seratus enam puluh satu ribu tujuh ratus sembilan puluh dua rupiah) atau setidaknya sekitar jumlah tersebut”. (laporan hasil audit badan pengawas keuangan dan pembangunan perwakilan provinsi bengkulu nomor 0393/pw06/5/2013 tanggal 08 juli 2013). berdasarkan kasus diatas, dapat dilihat bahwa pengelolaan perguruan tinggi di bengkulu masih belum maksimal, khususnya di universitas bengkulu. hal ini berkaitan dengan satuan pengawasan intern (spi) sebagai salah satu faktor yang berkontribusi dalam mewujudkan tata kelola perguruan tinggi atau good university governance (gug). satuan pengawasan intern (spi) merupakan salah satu satuan kerja yang menunjang terwujudnya good university governance (gug) yang pada saat ini telah berkembang menjadi komponen utama dalam meningkatkan tata kelola perguruan tinggi secara efektif dan efisien. perguruan tinggi mampu memberikan kontribusi positif melalui pengimplementasian lima prinsip good university governance (gug) yang dibantu oleh satuan kerja, salah satunya adalah satuan pengawasan intern (spi) atau audit internal yang dimiliki oleh perguruan tinggi. sistem pengendalian internal yeng efektif dapat menjamin operasi perusahaan yang efektif dan efisien serta dipatuhinya aturan-aturan internal perusahaan dan aturan dari luar yang terkait dengan perusahaan sehingga dapat terciptanya akuntabilitas (gusnardi, 2008). peran satuan pengawasan intern (spi) dan pengendalian internal yang baik diharapkan membantu pimpinan unit kerja dalam mencapai tujuan yaitu terwujudnya good university governance (gug). beberapa penelitian mengenai peran satuan pengawasan intern dan penerapan pengendalian internal dalam pencapaian good university governance telah dilakukan dibeberapa perguruan tinggi. salah satunya adalah penelitian puspitarini, dkk (2013), hasil penelitiannya membuktikan bahwa peran satuan pengawasan intern berpengaruh positif dalam pencapaian gug. semakin baik peran satuan pengawasan intern dalam perguruan tinggi maka akan semakin cepat gug dapat tercapai. sama halnya dengan penelitian yang dilakukan oleh untari (2015) mengenai pengaruh peran satuan pengawasan intern dan penerapan internal control terhadap pencapaian gug menunjukkan bahwa peran satuan pengawasan internal dan penerapan internal control berpengaruh positif terhadap pencapaian good university governance. responden yang digunakan dalam penelitian ini adalah perguruan tinggi yang memiliki satuan pengawasan intern yang berada diwilayah kota bengkulu dan indikator ukuran yang digunakan untuk peran satuan pengawasan intern adalah peran auditor internal menurut sawyer, dkk (2010). tujuan dari penelitian ini adalah untuk menganalisis hubungan antara peran satuan pengawasan intern dan penerapan pengendalian internal terhadap pencapaian good university governance. kerangka teori dan hipotesis stewardship theory teori stewardship adalah teori yang mempunyai dasar psikologi dan sosiologi yang telah dirancang dimana para eksekutif sebagai stewards, termotivasi untuk bertindak sesuai keinginan principal, dimana para manajer termotivasi oleh sasaran hasil utama mereka untuk jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 101-118 103 kepentingan organisasi dan berusaha mencapai sasaran organisasinya. teori ini menggambarkan situasi dimana para eksekutif dalam perusahaan sebagai pelayan dapat termotivasi untuk bertindak dengan cara terbaiknya pada principalnya. berdasarkan teori stewardship, principal mengharapkan tanggung jawab bersama sesuai dengan kontribusi steward. proposisi orang yang termotivasi oleh perintah yang lebih tinggi dan faktor instrinsik lebih cocok menjadi stewards dalam hubungan principal steward dibandingkan orang yang tidak termotivasi oleh perintah dan faktor ekstrinsik (donaldson dan davis, 1989, 1991) dalam raharjo (2007). satuan pengawasan intern (spi) peraturan menteri pendidikan nasional nomor 47 tahun 2011 pasal 1 ayat 2 menjelaskan bahwa spi adalah satuan pengawasan yang dibentuk untuk membantu terselenggaranya pengawasan terhadap pelaksanaan tugas unit kerja di lingkungan kementerian pendidikan nasional. menurut zarkasyi (2008), satuan pengawasan intern di perguruan tinggi bertanggungjawab kepada rektor dan seluruh unit kerja yang membawahi tugas pengawasan internal. satuan pengawasan intern berfungsi dan bertugas membantu rektor dalam memastikan pencapaian tujuan dan misi universitas dengan melakukan evaluasi terhadap pelaksanaan program universitas, memperbaiki efektifitas proses pengendalian risiko, melakukan evaluasi kepatuhan universitas terhadap peraturan universitas dan perundang-undangan, memfasilitasi kelancaran pelaksanaan audit oleh auditor eksternal. menurut tugiman (1997) audit internal harus mandiri dan terpisah dari kegiatan yang diperiksanya (independensi). kemampuan lainnya adalah professional yaitu, dalam melaksanakan kegiatannya satuan pengawasan intern harus mencerminkan keahlian dan profesionalnya untuk mendapatkan hasil yang maksimal. lingkup pekerjaan auditor internal harus meliputi pengujian dan evaluasi terhadap kecukupan serta efektivitas sistem pengendalian internal yang dimiliki organisasi dan kualitas pelaksanaan tanggungjawab yang diberikan manajemen bagian audit internal. auditor dapat memberikan manfaat berupa nasehat dalam pengelolaan sumber daya organisasi sehingga dapat membantu tugas para manajer operasional. audit yang dilakukan adalah operational audit atau performance audit, yaitu meyakinkan bahwa organisasi telah memanfaatkan sumber daya organisasi secara ekonomis, efisien dan efektif sehingga dapat dinilai apakah manajemn telah menjalankan aktivitas organisasi yang mengarah pada tujuannya. peran auditor sebagai management’s representative berkaitan dengan quality assurance, sehingga auditor internal diharapkan dapat membimbing manajemen dalam mengenali risiko-risiko yang mengancam pencapaian tujuan organisasi. quality assurance bertujuan untuk meyakinkan bahwa proses bisnis yang dijalankan telah menghasilkan produk atau jasa yang dapat memenuhi kebutuhan. pengendalian internal pengendalian internal menurut (coso, 2013) ”internal control is a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance”. di indonesia terdapat peraturan pemerintah ri no.60/2008 tentang sistem pengendalian intern pemerintah. auditor diharuskan untuk memahami desain dan implementasi pengendalian internal yang diterapkan oleh perusahaan yang diaudit. kerangka pengendalian internal coso (2012) menetapkan lima komponen pengendalian internal. suasana atau lingkungan pengendalian (control environment) berfungsi sebagai payung bagi keempat-komponen lainnya. untuk memahami dan menilai lingkungan peran satuan pengawasan intern dan penerapan pengendalian internal ................ dri asmawanti s dan siti aisyah 104 pengendalian, auditor harus mempertimbangkan sub komponen pengendalian yang paling penting, yaitu integritas dan nilai-nilai etis, komitmen kepada kompetensi, partisipasi dewan komisaris atau komite audit, filosofi dan gaya operasi manajemen, struktur organisasi, serta kebijakan dan praktik sumber daya manusia. penilaian risiko (risk assessment) atas laporan keuangan adalah tindakan yang dilakukan manajemen untuk mengidentifikasi dan menganalisis risiko-risiko yang relevan dengan penyusunan laporan keuangan yang sesuai dengan gaap. aktivitas pengandalian umum dibagi menjadi lima jenis, yaitu pemisahan tugas yang memadai, otorisasi yang sesuai atas transaksi dan aktivitas, dokumen dan catatan yang memadai, pengendalian fisik atas aktiva dan catatan, pemeriksaan kinerja secara independen. tujuan sistem informasi dan komunikasi akuntansi dari entitas adalah untuk mencatat, memproses dan melaporkan transaksi yang dilakukan entitas itu serta mempertahankan akuntabilitas aktivitas terkait. untuk memahami perancangan sistem informasi akuntansi, auditor akan menentukan kelas transaksi utama entitas, bagaimana transaksi dicatat, catatan akuntansi apa saja yang ada serta sifatnya, bagaimana sistem itu menangkap peristiwa lain yang penting bagi laporan keuangan, seperti penurunan nilai aktiva, dan sifat serta rincian proses pelaporan keuangan yang diikuti, termasuk prosedur pencatatan transaksi dan penyesuaian dalam buku besar umum. pemantauan (monitoring) yaitu, aktivitas pemantauan berhubungan dengan penilaian mutu pengendalian internal secara berkelanjutan atau periodik oleh manajemen untuk menentukan bahwa pengendalian itu telah beroperasi seperti yang diharapkan dan telah dimodifikasi sesuai dengan perubahan kondisi. kerangka pengendalian internal coso (2012) menyatakan 17 prinsip yang merepresentasikan konsep konsep fundamental yang terkait dengan tiap tiap komponen pengendalian internal. prinsip prinsip pengendalian internal dirumuskan langsung dari komponen pengendalian internal, sehingga entitas akan mencapai pengendalian internal secara efektif dengan menerapkan semua prinsip. good university governance (gug) menurut wijatno (2009) secara sederhana good university governance dipandang sebagai penerapan prinsip-prinsip dasar konsep “good governance” dalam sistem dan proses governance pada institusi perguruan tinggi melalui berbagai penyesuaian yang dilakukan berdasarkan nilai-nilai yang harus dijunjung tinggi dalam penyelenggaraan perguruan tinggi secara khusus dan pendidikan secara umum, seperti transparansi, akuntabilitas, responsibiliti, independensi dan keadilan yang perlu diterapkan oleh setiap perguruan tinggi untuk mewujudkan perguruan tinggi yang berkualitas. menurut wijatno (2009) pencapaian good university governance dapat diukur melalui prinsip-prinsip dasar good governance, 5 prinsip. transparansi (transparancy) yaitu, perguruan tinggi harus mampu menerapkan prinsip keterbukaan dibidang keuangan, sistem dan prosedur penerimaan mahasiswa baru, sistem dan prosedur akuntansi, pelaporan keuangan, dll. informasi-informasi penting dalam perguruan tinggi harus diungkapkan kepada semua pemangku kepentingan secara memadai, akurat, dan tepat waktu. akuntabilitas (accountability) yaitu, perguruan tinggi diperlukan kejelasan fungsi, pelaksanaan dan pertanggungjawaban semua orang dalam organisasi, sehingga pengelolaan lembaga terlaksana secara efektif. perguruan tinggi harus mempunyai uraian tugas dan tanggungjawab yang jelas (secara tertulis). responsibiliti (responsibility) yaitu, melalui status perguruan tinggi akan adanya penjabaran kedudukan, fungsi, tugas, tanggungjawab, dan kewenangan setiap unsur organisasi. setiap individu yang terlibat dalam pengelolaan perguruan tinggi harus bertanggung jawab atas pekerjaan yang mereka lakukan sesuai dengan yang telah ditetapkan.sesuai dengan adanya job description personel dan standard operating procedure jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 101-118 105 (sop) yang jelas. independensi (independency) yaitu, pihak yayasan dan pengelola perguruan tinggi dalam melaksanakan peran dan tanggungjawabnya harus bebas dari segala benturan kepentingan yang berpotensi untuk muncul. hal ini diperlukan untuk memastikan bahwa pengambilan keputusan dilakukan secara independen, bebas dari segala bentuk tekanan dari pihak lain, sehingga dapat dipastikan bahwa keputusan itu dapat dibuat demi kepentingan perguruan tinggi. keadilan (fairness) yaitu, perlakuan yang adil dan berimbang kepada para pemangku kepentingan yang terkait. dalam hal ini, para pemangku kepentingan terdiri atas mahasiswa, masyarakat, para dosen, dan karyawan non akademis, serta pengurus yayasan. hipotesis penelitian peran satuan pengawasan internal terhadap pencapaian good university governance good university governance merupakan langkah yang dapat menunjang pencapaian kualitas suatu perguruan tinggi. menurut wijatno (2009), beberapa indikator yaitu transparansi, akuntabilitas, responsibilitas, independensi, dan keadilan. pada prakteknya, keseluruhannya prinsip tersebut harus ditetapkan untuk mewujudkan suatu tata kelola perguruan tinggi yang baik. dalam upaya pencapaian good university governance, perguruan tinggi memerlukan peran satuan pengawasan intern (sektor pemerintah) yang bertugas meneliti dan mengevaluasi suatu sistem akuntansi serta menilai kebijkan manajemen yang dilaksanakan. satuan pengawasan intern atau auditor internal merupakan salah satu profesi yang menunjang tercapainya good university governance yang dapat dilihat pada saat ini telah berkembang menjadi komponen utama dalam meningkatkan perguruan tinggi secara efektif dan efisien yang berdasarkan atas prinsip good governance. peran spi dalam pencapaian good university governance diukur melalui tiga indikators yang diambil dari peran auditor internal. ketiga indikator tersebut adalah peran auditor internal sebagai audit snoop, peran auditor internal sebagai consultant, peran auditor internal sebagai management’s representative. berdasarkan peneliti yang dilakukan oleh untari (2015) bahwa peran satuan pengawasan intern berpengaruh positif dalam pencapaian good university governance. artinya, semakin baik peran spi maka semakin baik pula pencapaian good university governance. hal ini juga sesuai dengan penelitian yang dilakukan oleh puspitarini, dkk (2013) bahwa terdapat pengaruh yang signifikan antara spi dalam pencapaian good university governance. jadi dapat dikatakan bahwa peningkatan peran auditor internal akan mempengaruhi tata kelola suatu institusi pendidikan. dengan digunakannya peran auditor internal dalam mengukur peran spi, diharapkan tata kelola perguruan tinggi yang baik atau gug dapat dicapai. sehingga perguruan tinggi akan lebih transparan, akuntabel, bertanggungjawab, independen, dan adil. berdasarkan uraian diatas dapat disimpulkan bahwa semakin baik peran satuan pengawasan intern dalam melaksanakan tugas dan fungsinya maka good university governance akan semakin capat terwujud. h1 : peran satuan pengawasan intern berhubungan positif dalam pencapaian good university governance. penerapan pengendalian intenal terhadap pencapaian good university governance pengendalian internal adalah suatu proses yang dipengaruhi oleh direksi organisasi, manajemen, dan personel lainnya, yang didesain untuk memberikan keyakinan memadai akan tercapinya tujuan dalam kategori berikut, efektivitas dan efisiensi, keandalan pelaporan keuangan, ketaatan pada hukum dan peraturan yang berlaku. ketiga tujuan pengendalian internal yaitu efektivitas dan efisiensi, keandalan pelaporan keuangan, ketaatan pada hukum dan peraturan yang berlaku adalah cerminan dari organisasi yang memiliki tata kelola yang peran satuan pengawasan intern dan penerapan pengendalian internal ................ dri asmawanti s dan siti aisyah 106 baik, dalam hal ini adalah perguruan tinggi. pelaksanaan pengendalian internal salah satu faktor yang sangat penting dalam menentukan seberapa baik aktivitas telah dilakukan untuk mencapai tujuan strategis yang ingin dicapai. pengendalian internal yang baik menunjang gug yang diukur dengan 5 komponen internal control yaitu lingkungan pengendalian, penetapan resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. untari (2015) yang mengatakan dari penerapan komponen-komponen dari pengendalian internal yang baik diharapkan tata kelola perguruan tinggi yang baik akan tercapai dengan lebih baik dan lebih efektif. sehingga tercermin kegiatan yang efektif dan efisien, laporan keuangan yang andal, serta patuh terhadap hukum yang berlaku. dari penjelasan dapat disimpulkan bahwa internal control mendukung tercapainya gug. h2: pengendalian internal berhubungan positif terhadap pencapaian good university governance. metode penelitian jenis penelitian jenis penelitian ini adalah penelitian kuantitatif. penelitian kuantiatif adalah penelitian yang banyak dituntut menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut, serta penampilan hasilnya, demikian juga pemahaman akan kesimpulan penelitian, akan lebih baik apabila disertai dengan tabel, grafik, bagan, gambar atau tampilan lain (ghozali, 2011). definisi operasional peran satuan pengawasan intern (spi) dimensi dalam variabel pemahaman peran satuan pengawasan intern (spi) diukur dengan beberapa indikator yang diambil berdasarkan sawyer, dkk (2010) peran auditor internal meliputi peran auditor internal sebagai audit snoop, peran auditor internal sebagai consultant, peran auditor internal sebagai management’s representative. semua item pertanyaan diukur dengan menggunakan skala interval (likert), 1 sampai 5.jawaban yang didapat akan di buat skor yaitu : nilai (1) sangat tidak setuju, (2) tidak setuju, (3) netral, (4) satuju dan (5) sangat setuju. penerapan pengendalian internal pengendalian internal yang baik menunjang tercapainya gug yang diukur dengan 5 komponen pengendalian internal yaitu lingkungan pengendalian, penetapan resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan (coso, 2012). semua item pertanyaan diukur dengan menggunakan skala interval (likert), 1 sampai 5.jawaban yang didapat akan di buat skor yaitu: nilai (1) sangat tidak setuju, (2) tidak setuju, (3) netral, (4) satuju dan (5) sangat setuju. pencapaian good university governance (gug) good university governance merupakan bagian dari good governance yang penyelanggaraannya didunia pendidikan yaitu perguruan tingi. dimensi dalam variabel ini diukur dengan gug merupakan suatu konsep yang menerapkan prinsip-prinsip dasar good governance seperti transparansi, akuntabilitas, respondibiliti, independensi, dan keadilan yang perlu diterapkan oleh setiap perguruan tinggi di kota bengkulu untuk mewujudkan perguruan tinggi yang berkualitas. semua item pertanyaan diukur dengan menggunakan skala jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 101-118 107 interval (likert), 1 sampai 5. jawaban yang didapat akan di buat skor yaitu: nilai (1) sangat tidak setuju, (2) tidak setuju, (3) netral, (4) satuju dan (5) sangat setuju. metode pengambilan sampel populasi merupakan keseluruhan wilayah, individu, objek, gejala, atau peristiwa dimana generalisasi suatu kesimpulan akan dikenakan. sedangkan menurut ghozali (2011) populasi adalah keseluruhan objek penelitian. penelitian ini di lakukan pada seluruh perguruan tinggi negeri di kota bengkulu. populasi dalam penelitian ini adalah rektor beserta jajarannya dan seluruh satuan pengawasan intern yang bekerja di lingkungan perguruan tinggi negeri di kota bengkulu. tabel 1 daftar populasi perguruan tinggi negeri di kota bengkulu universitas bengkulu institut agama islam negeri politeknik kesehatan kementerian kesehatan teknik penentuan sampel yang digunakan adalah convenience sampling yaitu teknik pengambilan sampel dengan menyebar sejumlah kuesioner dan menggunakan kuesioner yang kembali dan dapat diolah. pemilihan teknik pengambilan sampel ini dilandasi karena keterbatasan biaya dan waktu, serta kesediaan rektor beserta jajarannya dan seluruh satuan pengawasan intern/audit internal/audit internal yang masih tergabung dalam lpm atau lppm sebagai responden. kriteria yang dijadikan dasar pemilihan anggota sampel pada penelitian ini adalah rektor beserta jajarannya yang mengetahui secara pasti tugas dan fungsi serta keberadaan audit internal di lingkungan perguruan tinggi dan seluruh satuan pengawasan intern/audit internal/audit internal yang masih tergabung dalam lembaga lpm atau lppm yang bertanggung jawab langsung kepada rektor yang bekerja pada perguruan tinggi negeri di kota bengkulu. penelitian ini dibagi dalam dua responden, responden yang pertama yaitu, rektor beserta jajarannya yang mengetahuai secara pasti tugas dan fungsi serta keberadaan audit internal di lingkungan perguruan tinggi yang akan mengisi kuesioner mengenai peran satuan pengawasan intern. sedangkan untuk responden yang ke dua yaitu, seluruh satuan pengawasan intern/audit internal/audit internal yang masih tergabung dalam lembaga lpm atau lppm yang bertanggung jawab langsung kepada rektor yang akan mengisi kuesioner mengenai penerapan pengendalian internal dan pencapaian good university governance. metode pengumpulan data metode pengumpulan data yang digunakan dalam penelitian ini adalah metode angket (kuesioner) yang dikirim secara langsung kepada responden. data diperoleh dengan menggunakan kuesioner yang dibagikan secara langsung kepada rektor beserta jajarannya dan para auditor yang bekerja di unit satuan pengawasan intern di perguruan tinggi. kuesioner tersebut ditinggal dan diambil kembali sekitar 1 minggu setelah kuesioner diserahkan. pernyataan pada kuesioner penelitian ini menggunakan kuesiner dari sawyer, dkk (2010), coso (2012) dan wijatno (2009). peneliti menggunakan skala likert. skala pengukuran ini digunakan untuk mengklasifikasi variabel yang akan diukur supaya tidak terjadi kesalahan dalam menentukan analisis data dan langkah penelitian selanjutnya. peran satuan pengawasan intern dan penerapan pengendalian internal ................ dri asmawanti s dan siti aisyah 108 metode analisis statistik deskriptif statistik deskriptif digunakan untuk menganalisis dan menyajikan sebagian besar data. statistik deskriptif menampilkan rata-rata (mean), ukuran penyebaran (standar deviasi) dan bentuk konstribusi (nilai minimum dan maksimum) data (cooper dan schindler, 2012). uji kualitas data menurut ghozali (2011), kualitas data yang dihasilkan dari penggunaan instrument penelitian dapat dievaluasi melalui uji reliabilitas dan uji validitas. pengujian tersebut masing-masing untuk mengetahui konsistensi dan akurasi data yang dikumpulkan dari penggunan instrumen. uji validitas uji validitas dimaksudkan untuk mengukur sah atau valid tidaknya suatu kuesioner. suatu kuesioner dikatakan valid jika pertanyaan pada kuesioner mampu untuk mangungkapkan sesuatu yang akan diukur oleh kuesioner tersebut. pengujian validitas ini menggunakan nilai signifikan dibawah 0,05 (ghozali, 2011). jadi dapat disimpulkan bahwa masing-masing indikator pernyataan pada kuesioner valid ketika nilai signifikannya dibawah 0,05. uji reliabilitas reliabilitas adalah alat untuk mengukur suatu kuesioner yang merupakan indikator dari variabel. suatu kuesioner dikatakan reliable atau handal jika jawaban seseorang terhadap pernyataan adalah konsisten atau stabil dari waktu ke waktu (ghozali, 2011). kriteria pengujian dilakukan dengan menggunakan pengujian croncbach alpha (a). suatu variabel dikatakan reliable jika memberikan nilai cronbach alpha > 0,50 (ghozali,2011). uji asumsi klasik pengujian hipotesis dalam penelitian ini menggunakan alat analisis berganda (multiple regression). untuk itu diperlukan uji asumsi klasik yang digunakan dalam penelitian ini adalah uni normalitas, uji heteroskedestisitas dan uji multikolonieritas. uji koefisien determinasi (r2) uji koefisien determinasi (adj r2) adalah bertujuan mengukur seberapa jauh kemampuan variabel independen (peran satuan pengawasan intern dan penerapan pengendalian internal) dalam menjelaskan variasi variabel dependen (good university governance). bila koefisien determinasi adalah antara nol dan satu. nilai yang mendekati satu berarti variabel independen memberikan hampir semua informasi yang dibutuhkan untuk memprediksi variabel dependen (ghozali, 2011). uji hipotesis pengujian hipotesis dalam penelitian ini menggunakan metode pengujian dengan regresi berganda, untuk memprediksi besar variabel dependen dengan menggunakan data variabel independen yang sudah diketahui besarnya (ghozali, 2011). persamaan regresi berganda dirumuskan sebagai berikut : y = α + β1x1 + β2x2 + e p. gug = α + β1 spi + β2 pi + e keterangan : α = konstanta jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 101-118 109 β1& β2 = koefisien regresi y = pencapaian good university governance x1 = satuan pengawasan intern x2 = pengendalian internal e = error uji signifikansi parameter indvidual (uji t-statistik) uji t bertujuan untuk menguji seberapa jauh pengaruh satu variabel independen secara individual yaitu satuan pengawasan intern dan internal control dalam menjelaskan variabel dependen yaitu pencapaian good university governance. apabila tingkat signifikannya lebih kecil dari 0,05 maka ha diterima. demikian pula sebaliknya jika tingkat signifikan lebih besar dari 0,05 maka ha ditolak. bila ha diterima dan ho ditolak berarti ada hubungan signifikan antara variabel independen dengan variabel dependen (ghozali, 2011). uji signifikan simultan (uji statistik f) uji statistik f dilakukan untuk mengetahui pengaruh semua variabel independen yang dimaksukkan ke dalam variabel model regresi secara bersama-sama terhadap variabel dependen (ghozali, 2011). kriteria yang dipakai untuk membuat keputusan terhadap hasil uji hipotesis yang diuji adalah berdasarkan tingkat signifikansi sebesar 0,05 yang merupakan probabilitas kesalahan sebesar 5% dasar pengambilan keputusan adalah sebagai berikut : jika probabilitas >0,05 maka ha ditolak jika probabilitas <0,05 maka ha diterima tabel 2 operasional variabel penelitian variabel indikator butir soal peran satuan pengawasan internal (sawyer,dkk, 2010) audit snoop ketaatan atau kepatuhan terhadap ketentuan 1-8 consultant operasional audit/performance audit 9-16 management’s representative quality assurance 17-24 pengendalian internal (coso,2013: 70) lingkungan pengendalian integritas dan etika 1-2 pemberian wewenang 3 struktur organisasi 4 penetapan resiko mengidentifikasi organisasi 5 pengelolaan resiko 6 aktivitas pengendalian efektivitas pengendalian internal 7 pemisahan tugas 8 petuh terhadap kebijakan 9 prinsip kepatuhan 10 informasi dan komunikasi kelengkapan, akurat, tepat waktu informasi 11 computer based 12 pemantauan penilaian pengendalian internal 13 tindakan monitoring 14 good university transparansi transparansi rencana 1 peran satuan pengawasan intern dan penerapan pengendalian internal ................ dri asmawanti s dan siti aisyah 110 governance (gug) (y) (wijatno,2009: 390) transparansi sistem 2 akuntabilitas dokumentasi dan komunikasi pihak intern dan ekstern 3 tugas & tanggung jawab perguruan tinggi 4 efektivitas pengendalian internal 5-6 responsibilitas prinsip kehati-hatian 7 prinsip kepatuhan 8-9 tanggungjawab terhadap lingkungan &masyarakat 10 kesinambungan jangka panjang 11 independensi bebas dari dominasi 12 bebas dari benturan intern &ekstern 13 pengambilan keputusan 14 bebas dari sikap lempar tanggungjawab 15 keadilan keadilan terhadap semua kepentingan 16 kesempatan berpartisipasi 17 kebijakan kompensasi positif 18 kebijakan kompensasi negative 19 hasil dan pembahasan hasil pengujian hubungan antara peran satuan pengawasan intern dan penerapan pengendalian internal terhadap pencapaian good university governance menggunakan kuesioner yang disebarkan langsung kepada responden. hipotesis pada penelitian ini diuji dengan menggunakan regresi berganda. berikut ini data deskriptif untuk variabel yang digunakan dalam penelitian ini : tabel 3 deskriptif statistik n minimum maximum mean std. deviation spi 33 59 97 81.79 9.516 pi 33 39 60 48.85 6.310 gug 33 53 100 80.55 10.402 valid n (listwise) 33 tabel diatas menunjukkan bahwa rata-rata spi adalah 81.79, pengendalian internal sebesar 48.85 dan good university governance sebesar 80.55. nilai spi sebesar 81.79 menunjukkan bahwa sebagian besar responden menjawab bahwa peran satuan pengawasan internal bersifat netral. variabel pengendalian internal sebesar 48.85, hal ini berarti sebagian besar responden menjawab netral. variabel good university governance sebesar 80.55 hal ini menunjukkan bahwa sebagian besar responden menjawab setuju. uji asumsi klasik dalam penelitian ini, uji normalitas yang digunakan adalah uji kolmogorov-smirnov dengan melihat nilai asymp. sign (2-tailed) dengan probabilitas 0,05. jika nilai asymp. sign (2-tailed) lebih besar dari 0,05 maka data residual terdistribusi normal. sedangkan jika nilai asymp. sign (2-tailed) lebih kecil dari 0,05 maka data residual terdistribusi tidak normal. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 101-118 111 hasil uji normalitas untuk spi, pi dan dan gug terdistribusi normal, karena memiliki nilai asymp sig > 0,05. tabel 4. hasil uji normalitas variabel kolmogorov-smirnov asymp. sig. (2-tailed) ket. spi 0,111 0,055 normal pi 0,100 0,200 normal gug 0,111 0,065 normal sumber : data sekunder diolah, 2017 untuk melihat ada atau tidaknya masalah multikolinieritas dapat dilihat dari nilai tolerance dan variance inflation factor (vif). jika nilai tolerance >0,1 dan nilai vif < 10 maka tidak terjadi masalah multikolinieritas dan model regresi dapat dikatakan baik. sedangkan jika nilai tolerance <0,1 dan nilai vif> 10 maka terjadi masalah multikolinieritas dan model regresi dapat dikatakan tidak baik. hasil uji multikolinieritas dengan variabel spi, pi dan gug memiliki masing-masing nilai tolerance sebesar 0,778>0,1 dan nilai vif sebesar 1,139 < 10 sehingga dapat disimpulkan tidak terjadi masalah multikolinieritas. tabel 5. hasil uji multikolinieritas variabel collinearity statistics ket. tolerance vif gug 0,778 1.139 bebas multikolinearitas spi 0.938 1.066 bebas multikolinearitas pi 0.931 1.074 bebas multikolinearitas sumber : data sekunder diolah, 2017 pengujian autokorelasi dilakukan dengan melihat nilai d atau koefisien durbin watson (d-w). hasil pengujian autokorelasi menggunakan uji durbin-watson (dw-test) dengan jumlah variabel independen (k) sebanyak 2 variabel, dengan jumlah observasi (n) = 30 dan dengan = 5% dengan nilai karena du < dw < (4 – du). adapun hasil uji autokorelasi dalam penelitian ini menghasilkan 1,739 < 1,872 < 2,261, maka dapat disimpulkan tidak terdapat autokorelasi tabel 6. hasil uji autokorelasi n k du 4du dw keterangan 30 3 1,739 2,261 1,872 tidak terdapat autokorelasi a. predictors: (constant), spi, pi b. dependent variable: gug sumber : data sekunder diolah, 2017 untuk menentukan besarnya proporsi atau persentase total variansi dalam variabel terikat yang diterangkan oleh variabel bebas, peneliti menggunakan nilai r-square. adapun hasil yang diperoleh sebagai berikut : peran satuan pengawasan intern dan penerapan pengendalian internal ................ dri asmawanti s dan siti aisyah 112 model summary model r r square adjusted r square std. error of the estimate 1 .757a .574 .545 7.015 a. predictors: (constant), pi, spi berdasarkan tabel diatas dan jumlah variabel bebas dalam penelitian ini adalah 2 (dua) buah, maka yang dilihat adalah nilai r-square. angka menunjukkan nilai 0,574, hal ini berarti bahwa besarnya hubungan variabel spi dan pi terhadap penerapan gug sebesar 57,4%, sedangkan sisanya 42,6% dipengaruhi oleh variabel lain diluar penelitian ini. hasil uji f-statistik akan memperlihatkan hasil pengaruh semua variabel independen yang dimasukkan ke dalam variabel model regresi secara bersama-sama terhadap variabel dependen (ghozali, 2011). kriterianya adalah jika hasil tingkat signifikansi uji f menunjukkan nilai kurang dari (<) 0,05, maka penelitian ini dapat memberikan tambahan bukti bahwa terdapat hubungan yang signifikan antara variabel independen terhadap variabel dependen dalam penelitian ini. berikut ini adalah hasil uji f-statistik pada penelitian ini : anovaa model sum of squares df mean square f sig. 1 regression 1986.001 2 993.000 20.180 .000b residual 1476.181 30 49.206 total 3462.182 32 a. dependent variable: gug b. predictors: (constant), pi, spi dari hasil tabel diatas, nilai signifikansi yang diperoleh adalah sebesar 0,000 yang memiliki nilai kurang dari (<) 0,05, maka dapat disimpulkan secara bersama-sama variabel peran satuan pengawasan intern dan penerapan pengendalian internal memiliki hubungan yang signifikan terhadap pencapaian good university governance. hasil uji signifikansi parameter individual ( uji statistik t) uji t-statistik dilakukan untuk melihat uji secara parsial yang dilakukan terhadap pengujian hipotesis penelitian. jika nilai t-hitung lebih besar (>) dari t-tabel, maka disimpulkan bahwa terdapat pengaruh yang signifikan antara variabel independen terhadap variabel dependennya pada setiap hipotesis penelitian. berikut ini adalah hasilnya. coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -.232 14.837 -.016 .988 spi .268 .131 .245 2.050 .049 pi 1.206 .197 .731 6.124 .000 a. dependent variable: gug jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 101-118 113 berdasarkan tabel diatas, dapat dilihat nilai t-hitung untuk variabel spi menunjukkan angka 2.050 dan variabel pi menunjukkan angka 6.124 > t-tabel (2,04227), dan nilai signifikansi pada kedua variabel adalah 0,049 dan 0,000 < 0,05, maka dapat disimpulkan bahwa terdapat bukti adanya hubungan positif yang signifikan antara peran satuan pengawasan intern terhadap penerapan good university governance. variabel penerapan pengendalian internal mendapatkan kesimpulan yang sama, yaitu terdapat bukti adanya hubungan yang signifikan antara penerapan pengendalian internal terhadap pencapaian good university governance. dilihat dari nilai koefisien beta untuk variabel spi dan pi, semuanya memiliki angka yang positif (0.268 dan 1.206), hal ini menunjukkan bahwa hubungan variabel independen terhadap variabel dependen memiliki arah yang positif. dari hasil uji data diatas, maka dalam upaya pencapaian good university governance, peran satuan pengawasan intern sangatlah penting karena bertugas meneliti dan mengevaluasi suatu sistem akuntansi serta menilai kebijakan manajemen yang dilaksanakan. hal ini menunjukkan bahwa keberhasilan peran satuan pengawasan intern dalam sebuah perguruan tinggi mampu meningkatkan keberhasilan penerapan prinsip good university governance. hal ini konsisten dengan peneliti sebelumnya untari (2015) dan puspitarini, dkk (2013) yang memperoleh hubungan yang positif dan signifikan pula. sementara itu, penerapan pengendalian internal dalam sebuah perguruan tinggi memiliki hubungan yang sangat erat dengan pengimplementasian dan pencapaian good university governance. hal ini berarti bahwa pengendalian internal yang baik akan mendorong ketercapain tujuan strategis penerapan good university governance. hasil penelitian ini konsisten juga dengan penelitian yang dilakukan untari (2015). penerapan komponen dari pengendalian internal yang baik diharapkan tata kelola perguruan tinggi yang baik akan tercapai pula. penutup simpulan pencapaian good university governance di perguruan tinggi negeri kota bengkulu dapat dilihat dari peran satuan pengawasan internal dan penerapan pengendalian internal perguruan tinggi tersebut. setiap institusi pendidikan yang memiliki spi bertugas meneliti dan mengevaluasi suatu sistem akuntansi dan kebijakan manajemen memiliki hubungan yang positif dengan tercapainya penerapan good university governance secara efektif dan efisien. perguruan tinggi mampu memberikan kontribusi yang positif melalui pengimplementasian prinsip good university governance yang dibantu oleh satuan kerjanya, yaitu satuan pengawasan intern dan pengendalian internal. sistem pengendalian yang efektif dapat menjamin operasional perguruan tinggi yang efektif dan efisien pula serta dipatuhiya aturanaturan internal dan eksternal institusi yang pada akhirnya dapat terwujudnya akuntabilitas yang baik dalam perguruan tinggi tersebut. peran satuan pengawasan intern dan penerapan pengendalian internal ................ dri asmawanti s dan siti aisyah 114 daftar pustaka cooper, donald r,& schinder, pamela s. 2012. business research methods,12th edition. new york : mcgraw-hill. coso. 2012. internal control – integrated framework. post public exposure version. ghozali, imam. 2011. structural equation modelling metode alternatif dengan pertial least square.edisi 3. semarang :badan penerbit universitas diponegoro. gusnardi. 2008. internal controls in ensuring good corporate governance in financial intitution. peneliti dikti. pekanbaru. peraturan menteri pendidikan nasional republik indonesia nomor 47 tahun 2011, tentang satuan pengawasan intern di lingkungan kementerian pendidikan nasional. jakarta : biro hukum dan organisasi kementerian pendidikan nasional puspitarini, noviana dyah, sukirman, dan indah anisykurlillah. 2013. peran satuan pengawasan internal (spi) dalam pencapaian good university governance (gug) pada perguruan tinggi se-jawa yang berstatus pola pengelolaan keuangan badan layanan umum (pk-blu). symposium seminar akuntansi (sna). manado. raharjo, eko. 2007. teori agensi dan teori stewarship dalam perspektif akuntansi. fokus ekonomi, vol.2 no.1 juni 2007: 37-46.issn: 1907-6304 sawyer, lawrence b., mortimer a dittenhofer, james h scheinder. 2010. intern auditing. jakarta: salemba empat tugiman, hiro.1997. standar profesional audit internal. yogyakarta: kanisius. untari. 2015. pengaruh peran satuan pengawasan intern (spi) dan penerapan internal control terhadap pencapaian good university governance (gug).jakarta. wijatno, serian. 2009. pengelolaan perguruan tinggi secara efisien, efektif dan ekonomis untuk meningkatkan penyelenggaraan pendidikan dan mutu lulusan. jakarta : salemba empat. zarkasyi. moh. wahyudin. 2008. good corporate governance pada badab usaha manufaktur, perbankan dan jasa keuangan lainnya. bandung: alfabet. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 1 niat mahasiswa akuntansi berkarir sebagai akuntan di luar negeri: pengujian theory of planned behavior madani hatta 1), agustian riduan o. h 2) fakultas ekonomi dan bisnis universitas bengkulu madani.unib2006@gmail.com 1) agustina@gmail.com 3) abstract this study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. by using tpb (theory of planned behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of department of accounting, faculty of economics and business, university in bengkulu city. the method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. the data was analyzed by using smartpls 3.0. the results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad. keywords: theory of planned behavior (tpb), attitude towards behavior, subjective norm, perceived behavioral control. pendahuluan era globalisasi yang terjadi saat ini, menciptakan kemudahan dalam integrasi dan komunikasi antar bangsa yang menyebabkan semakin majunya pola pikir, sehingga menciptakan kemudahan dalam berbagai bidang terutama bidang ekonomi. pada tahun 2015, para pemimpin asean mendeklarasikan bahwa mea merupakan tujuan integraasi ekonomi regional (bali concord ii). ada lima elemen utama ketika kawasan asean menjadi pasar tunggal dan basis produksi, yaitu aliran bebas barang, aliran bebas jasa, aliran bebas investasi dan modal,dan aliran bebas tenaga kerja yang terampil. berdasarkan hal tersebut maka disusunlah mutual recognition arrangement (mra) sebagai upaya mendukung arus bebas tenaga kerja professional, memfasilitasi pergerakan tenaga kerja yang didasarkan pada suatu kontrak perjanjian untuk mendukung kegiatan perdagangan dan investasi di sektor jasa. mra sendiri dapat diartikan sebagai kesepakatan yang diakui oleh seluruh negara asean dimana antar negara asean saling mengakui dan menerima beberapa atau semua aspek hasil penilaian seperti hasil tes atau berupa sertifikat sehingga mendapat suatu kesetaraan dan mengakui adanya perbedaan antar negara untuk pendidikan, pelatihan, pengalaman dan persyaratan lisensi untuk para professional yang ingin berpraktik. pada bidang jasa akuntansi pemimpin asean juga mengeluarkan asean mutual recognition arrangement framework on accountancy services (amras) untuk memfasilitasi perundingan mras di jasa akuntansi antar negara anggota asean serta mempromosikan aliran informasi yang relevan dan bertukar keahlian, pengalaman dan praktik terbaik sesuai dengan kebutuhan spesifik masing-masing negara anggota asean. persetujuan ini mengakui hak setiap negara anggota asean untuk mengatur pasokan sektor mailto:madani.unib2006@gmail.com mailto:agustina@gmail.com niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 2 jasa akuntansi dalam wilayahnya, mencatat berbagai tingkat perkembangan jasa akuntansi di antara negara anggota asean dan setuju untuk mendorong negara-negara anggota asean yang siap, untuk masuk ke dalam perundingan bilateral atau multilateral mras di sektor jasa akuntansi. persetujuan tersebut mensyaratkan adanya penghapusan aturan-aturan dan batasan yang sebelumnya menghalangi perekrutan tenaga kerja asing di lingkungan asean. profesi akuntan merupakan salah satu profesi yang disepakati oleh para menteri ekonomi asean pada program mra ini. dalam menghadapi hal ini indonesia menerbitkan dan memberlakukan pmk 25/pmk/01/2014 dan pelaksanaan 10 action plan. hal ini merupakan bagian dari proses yang berkelanjutan dalam program ifac member body compliance untuk mendukung pembangunan berkelanjutan dan peningkatan profesi akuntansi di seluruh dunia. action plan disusun oleh anggota dan rekan untuk mereka gunakan sendiri didasarkan pada kerangka kerja nasional, prioritas, proses dan tantangan spesifik untuk setiap yurisdiksi. pemerintah dan iai telah bersama-sama merumuskan paket kebijakan yang matang dalam menghadapi liberalisasi jasa di asean. masyarakat ekonomi asean (mea) membuka peluang maupun tantangan bagi akuntan indonesia, karena selain akuntan indonesia memiliki peluang berkarir di negara lain kawasan asean, akuntan asing juga memiliki peluang untuk berkarir di negara lain anggota asean. di era mea, profesi akuntan tetap menjadi daya tarik bagi mahasiswa jurusan akuntansi baik itu program studi s1 maupun d3, walaupun dapat dinilai bahwa persaingan untuk menjadi akuntan semakin berat. profesi akuntan terbagi menjadi akuntan publik, akuntan intern, akuntan pemerintah, dan akuntan pendidik. profesi akuntan juga menjadi menarik karena besarnya gaji seorang akuntan di indonesia, yang mencapai 3-30 juta perbulannya. gaji seorang akuntan di indonesia dan negara anggota asean lainnya tentu saja berbeda karena setiap negara memiliki aturan sendiri dalam penentuan gaji minimum di negara mereka masing-masing. berdasarkan data survey yang dilakukan numbeo, gaji seorang pegawai di indonesia berada di peringkat delapan dari sepuluh negara anggota asean, sehingga dapat disimpulkan bahwa gaji seorang akuntan di luar negeri tentu saja lebih besar dari gaji seorang akuntan di indonesia. profesi akuntan juga memiliki prospek yang baik di masa depan karena peluang kerja yang terbuka lebar, baik di dalam negeri maupun di luar negeri. jumlah akuntan di negaranegara asean terbilang sedikit jika dibandingkan jumlah penduduk dan kebutuhan akuntan disetiap negara (iai dan www.asean.org). hal ini menunjukkan. bahwa profesi sebagai akuntan di kawasan asean masih sedikit sehingga profesi akuntan sangat dibutuhkan di kawasan asean. profesi akuntan dalam ketentuan mra, wajib memiliki kompetensi yang dibuktikan dengan sertifikasi kompetensi yang berlaku internasional yaitu chartered accountant (ca). akuntan maupun calon akuntan indonesia memiliki peluang yang besar apabila akuntan indonesia memiliki kompetensi yang mencukupi, serta soft skill yang sangat baik seperti bahasa, teknologi dan leadership dan juga akuntan yang berkompeten bebas bekerja di negara asean lainnya yang memberikan imbalan dan jaminan masa depan yang lebih baik dibandingkan perusahaan/institusi yang ada di indonesia. namun peluang tersebut tidak lepas dari hambatan yang mungkin bisa terjadi. hambatan dapat terjadi dari faktor internal maupun eksternal, hambatan faktor internal berasal dari individu akuntan itu sendiri, sebagai contoh hambatan terjadi ketika seorang akuntan tidak sanggup untuk mengikuti keadaan yang berubah, tidak siap dengan perubahan sehingga akan tertinggal dari akuntan yang lain (kurangnya kompetensi, mental dan soft skill). hambatan faktor eksternal berasal dari luar individu akuntan,dapat berasal dari lingkungan (tempat tinggal, kerja,organisasi), dan orang lain. dalam menghadapi persaingan tersebut akuntan indonesia harus memiliki strategi karena untuk bersaing tidak cukup mengandalkan kompetensi yang dimiliki saat ini. strategi http://www.asean.org/ jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 3 tersebut seperti mengembangkan soft skills, memiliki keunggulan kompetitif dibandingkan akuntan lainnya, membangun jaringan yang kuat dan luas antara individu dan institusi, mempersiapkan mental, memiliki sertifikasi akuntan professional,serta memiliki integritas yang tinggi. theory of planned behavior (tpb) adalah model berbasis niat (intention) yang dikembangkan oleh ajzen (1991). teori ini merupakan pengembangan dari theory of reasoned action (tra) yang dikenalkan oleh fishbein (1967) dan kemudian dikembangkan oleh ajzen dan fishbein (1975). teori ini merupakan teori yang digunakan untuk menjelaskan maksud seseorang untuk melakukan perilaku tertentu. niat merupakan indikasi seberapa keras seseorang bersedia untuk mencoba berbagai upaya mereka merencanakan untuk melakukan perilaku (behaviors) (ajzen dan driver, 1992). niat ini ditentukan oleh sejauh mana individu memiliki sikap positif pada perilaku tertentu, dan sejauh mana jika dia memilih untuk melakukan perilaku tertentu itu diamendapat dukungan dari orang-orang lain yang berpengaruh dalam kehidupannya serta kemudahan atau kesulitan yang dia rasakan untuk melakukan perilaku tertentu. penelitian ini menggunakan pendekatan tpb untuk melihat apakah niat mempengaruhi mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri, sejalan dengan fenomena mea yang terjadi saat ini. menurut tpb, seseorang dapat berindak berdasarkan niatnya hanya jika ia memilih kontrol terhadap perilakunya (ajzen, 2002). ajzen (1991) menjelaskan ada tiga faktor penentu niat yaitu (1) sikap terhadap perilaku (attitude toward behavior control), (2) norma-norma subjektif mengenai perilaku (subjective norm), dan (3) kontrol perilaku persepsian mengenai perilaku tersebut (perceived behavior control). alasan peneliti melakukan penelitian ini adalah karena masih sedikit penelitian mengenai niat mahasiswa akuntansi berkarir sebagai akuntan di luar negeri dengan pendekatan tpb di era mea. peneliti dalam penelitian ini ingin melihat bagaimana niat di dalam pendekatan tpb mempengaruhi mahasiswa akuntansi berkarir sebagai akuntan di luar negeri, dengan melihat dari beberapa hal yaitu sikap terhadap suatu perilaku, norma subjektif, dan kontrol perilaku persepsian atas perilaku tersebut. sikap terhadap perilaku dapat didefinisikan sebagai tingkat positif atau negatif individu terhadap suatu perilaku. dalam hal ini individu secara umum akan menilai apakah suatu perilaku akan berdampak positif maka individu tersebut akan bersikap menyenangkan, sedangkan sebaliknya apabila suatu perilaku dipandang berdampak negatif maka individu akan bersikap menolak. hal berikutnya yang mempengaruhi niat adalah norma subyektif. di dalam hal ini tpb memperhatikan elemen sosial dari perilaku individu melalui norma subyektif ini (ajzen; dikutip dalam yuliana, 2004). secara spesifik, dalam tpb, norma subyektif tentang suatu perilaku didefinisikan sebagai persepsi individu tentang tekanan sosial untuk melakukan atau tidak melakukan suatu perilaku. hal yang terakhir adalah kontrol perilaku persepsian (perceived behavior control). secara spesifik, dalam tpb, kontrol perilaku yang persepsian didefinisikan sebagai persepsi individu mengenai kemudahan atau kesulitan untuk melakukan sesuatu perrilaku. kontrol perilaku persepsian ditentukan oleh kombinasi antara belief individu mengenai faktor pendukung atau faktor penghambat untuk melakukan suatu perilaku (control beliefs), dengan kekuatan perasaan individu akan setiap faktor pendukung atau penghambat tersebut (perceived power control). dalam hal ini individu akan melihat peluang dalam melakukan suatu perilaku dengan melihat faktor pendukung dan faktor penghambatnya. tujuan penelitian ini untuk membuktikan masing-masing pengaruh sikap terhadap perilaku, norma subjektif dan kontrol perilaku persepsian terhadap niat mahasiswa akuntansi berkarir sebagai akuntan di luar negeri. niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 4 kerangka teoritis dan hipotesis theory of planned behavior theory of planned behavior (tpb) merupakan pengembangan lebih lanjut dari theory of reasoned action (tra) (ajzen, 1991 dan jogiyanto, 2007). ajzen mengembangkan teori tpb dengan menambahkan konstruk yang belum ada di tra yaitu kontrol perilaku persepsian. tpb secara eksplisit mengenal kemungkinan bahwa banyak perilaku yang tidak semuanya di bawah kontrol penuh individu sehingga konsep dari kontrol perilaku persepsian ditambahkan untuk menangani perilaku-perilaku semacam ini. model dari tpb menurut ajzen (1991) mengandung berbagai variabel yaitu : niat (intention) niat didefinisikan sebagai keinginan untuk melakukan perilaku. niat tidak selalu statis dan dapat berubah seiring berjalannya waktu (jogiyanto, 2007). niat erat kaitannya dengan motivasi, yaitu dorongan yang timbul pada diri seseorang secara sadar atau tidak sadar untuk melakukan sesuatu tindakan dengan tujuan tertentu. niat yang baik akan mendorong timbulnya motivasi untuk berbuat baik. tindakan yang baik akan memberikan hasil yang baik apabila terus diulang maka akan terinternalisasi dan persistent dalam diri seseorang sehingga tercipta pribadi dengan perilaku yang baik, begitu pula sebaliknya (suharto, 2008 dalam miladia, 2010). niat tidak selalu statis dan dapat berubah seiring berjalannya waktu sehingga dapat disimpulkan semakin lebar interval waktu, semakin mungkin terjadi perubahan pada niat (jogiyanto, 2007). dalam tpb, perilaku yang ditampilkan oleh individu timbul karena adanya niat untuk berperilaku(behavioral intention) (jogiyanto, 2007). niat berperilaku ditentukan oleh tiga macam kepercayaan, antara lain: a) kepercayaan perilaku (behavioral belief), yaitu kepercayaan tentang kemungkinan terjadinya perilaku. kepercayaan perilaku akan menghasilkan suatu sikap menyukai atau tidak menyukai terhadap perilaku. b) kepercayaan normatif (normative belief), yaitu kepercayaan tentang ekspektasi normatif dari orang lain dan motivasi untuk menyetujui ekspektasi tersebut. kepercayaan normatif menghasilkan tekanan sosial atau norma subjektif. c) kepercayaan kontrol (control belief), yaitu kepercayaan tentang keberadaan faktorfaktor yang akan memfasilitasi atau merintangi kinerja dari perilaku dan kekuatan persepsian dari faktor-faktor tersebut. kepercayaan kontrol akan menghasilkan kontrol perilaku persepsian. sikap terhadap perilaku fishbein dan ajzen (1980) mendefinisikan sikap (attitudes) sebagai evaluasi individual dari keuntungan atau kerugian dari suatu objek sikap. menurut mereka, sikap merupakan keyakinan seseorang tentang hasil yang akan ditimbulkan dari keterlibatan dalam perilaku tertentu. sikap terhadap perilaku mengacu pada persepsi keinginan pribadi untuk melakukan perilaku (ajzen, 1987). sikap ditentukan melalui keyakinan seseorang tentang perilaku dan konsekuensi atau evaluasi hasil dari melakukan perilaku tersebut (bobek dan hatfield, 2003). sikap individu terhadap perilaku mencerminkan sejauh mana seseorang memiliki persepsi positif atau negatif dari perilaku tersebut (tan dan laswad, 2006). sikap mewakili perasaan umum seseorang mengenai favorableness atau unfavorableness terhadap perilaku (fishbein dan ajzen, 1975). sikap seseorang terhadap suatu obyek adalah perasaan mendukung atau memihak (favorable) maupun perasaan tidak mendukung atau tidak memihak (unfavorable) pada obyek tersebut (mustikasari, 2007). seseorang yang memiliki keyakinan bahwa melakukan suatu tingkah laku akan menghasilkan hal yang positif akan memiliki sikap yang favorable untuk melakukan suatu perilaku jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 5 tersebut. dengan keyakinan bahwa berprofesi sebagai praktisi akuntansi akan memberikan hasil yang positif dan membawa keuntungan, maka hal ini akhirnya membuat mahasiswa akuntansi memiliki sikap mendukung atau menyetujui untuk memilih profesi sebagai praktisi akuntansi dan dari sini akan menimbulkan niat untuk berprofesi sebagai praktisi akuntansi. norma subjektif norma subjektif (subjective norm) adalah persepsi atau pandangan seseorang terhadap kepercayaan-kepercayaan orang lain yang akan memengaruhi niat untuk melakukan atau tidak melakukan perilaku yang sedang dipertimbangkan. ajzen (1991) menyatakan bahwa norma subjektif lebih mengacu pada pengertian tentang persepsi atas tekanan sosial untuk melakukan atau tidak melakukan suatu perilaku. dalam beberapa penelitian, norma subjektif dinyatakan sebagai personal atau moral norm, parental influence, human factor, human influences, atau influence of significant people (ajzen, 1991; sugahara dan boland, 2006; dan law, 2010). norma subjektif yang berupa penentu kedua dari niat, juga diasumsikan sebagai suatu fungsi kepercayaan yaitu kepercayaan seseorang bahwa individu-individu tertentu atau kelompok-kelompok menyetujui atau tidak menyetujui melakukan suatu perilaku. jika menjadi suatu titik referensi untuk mengarahkan perilaku, individu atau kelompok tersebut disebut referents. referents yang penting termasuk orang tua, pasangan, teman dekat, teman kerja, dan pakar profesional (semacam akuntan) (jogiyanto, 2007). manusia yang percaya kepada kebanyakan referent yang memotivasi mereka untuk menaatinya dan berpikir seharusnya melakukan suatu perilaku, dikatakan menerima tekanan sosial untuk melakukan perilaku tersebut. sebaliknya, manusia yang percaya bahwa kebanyakan referent yang membuat mereka termotivasi untuk menaatinya tetapi tidak setuju untuk melakukan suatu perilaku akan memiliki suatu norma subjektif yang meletakkan tekanan pada mereka untuk menghindari melakukan perilaku tersebut. kontrol perilaku persepsian menurut tpb, banyak perilaku tidak semuanya di bawah kontrol penuh individual sehingga perlu ditambahkan konsep kontrol perilaku persepsian (jogiyanto, 2007). kontrol perilaku persepsian didefinisikan oleh ajzen (1991) sebagai kemudahan atau kesulitan dalam persepsi untuk melakukan perilaku. kontrol perilaku persepsian ini merefleksikan pengalaman masa lalu dan mengantisipasi halangan-halangan yang ada sehingga semakin menarik sikap dan norma subjektif terhadap perilaku, semakin besar kontrol perilaku persepsian, semakin kuat pula niat seseorang untuk melakukan perilaku yang sedang dipertimbangkan. tpb mengasumsikan bahwa kontrol perilaku persepsian memiliki implikasi motivasional terhadap niat (achmat, 2010). orang-orang yang percaya apabila mereka tidak memiliki sumber daya yang ada dan kesempatan untuk melakukan perilaku tertentu, mungkin tidak akan membentuk niat-niat perilaku yang kuat untuk melakukannya meskipun mereka memiliki sikap yang positif terhadap perilakunya dan percaya bahwa orang lain akan menyetujui seandainya mereka melakukan perilaku tersebut. kontrol perilaku persepsian yang telah berubah akan memengaruhi perilaku yang ditampilkan sehingga tidak sama lagi dengan yang diniatkan. masyarakat ekonomi asean (mea) association of southeast asian nation (asean) merupakan sebuah organisasi geopolitik dan ekonomi dari negara-negara di kawasan asia tenggara. asean dibentuk pada tanggal 8 agustus 1967 berdasarkan deklarasi bangkok. dalam upaya menempa integrasi dan kerjasama yang lebih solid diantara negara-negara anggota, asean melangkah lebih lanjut niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 6 dengan merumuskan sebuah proyek besar yakni menciptakan masyarakat ekonomi asean (mea). masyarakat ekonomi asean (mea) secara resmi ditetapkan pada konferensi tingkat tinggi (ktt) ix di bali tahun 2003. para pemimpin asean mendeklarasikan bahwa masyarakat ekonomi asean merupakan tujuan integrasi ekonomi regional (bali concord ii) pada tahun 2015. mea akan ditopang oleh tiga pilar yang akan saling mengikat dan memperkuat dalam upaya mewujudkan kemakmuran, stabilitas, keamanan, perdamaian dan peningkatan kerjasama di antara negara-negara kawasan asean di segala bidang. dengan terbentuknya mea, terbuka peluang bagi peningkatan kerjasama baik di bidang politik, keamanan, ekonomi dan sosialkebudayaan secara komprensif. tidak hanya itu, dengan terbentuknya mea, maka asean diharapkan dapat berdiri sejajar dengan komunitas-komunitas regional lainnya seperti uni eropa dan lain-lain (direktorat jenderal kerjasama asean, 2013). dengan adanya mea, kawasan asean akan menjadi pasar tunggal dan basis produksi yang memiliki lima elemen utama, yaitu aliran bebas barang, aliran bebas jasa, aliran bebas investasi dan modal, serta aliran bebas tenaga kerja yang terampil. aliran bebas sektor jasa merupakan salah satu elemen penting dalam pemberlakuan mea, yang di dalamnya tidak ada hambatan bagi para pemasok jasa di kawasan asean dalam penyediaan jasanya secara lintas-negara, sesuai dengan aturan domestik di setiap negara-negara di asean. dalam memfasilitasi aliran bebas sektor jasa pada era mea nantinya, asean telah mempersiapkan pengakuan terhadap kualifikasi para pekerja profesional, dengan tujuan memfasilitasi pergerakannya di kawasan asean. mutual recogniton arrangement (mra) untuk mendukung dalam memfasilitasi pergerakan tenaga kerja professional yang didasarkan pada suatu kontrak/perjanjian dalam kegiatan perdagangan dan investasi sektor jasa, seluruh pemimpin asean menyusun mutual recogniton arrangement (mra). disusunnya mra sebagai upaya untuk mendukung arus bebas tenaga kerja profesional, memfasilitasi pergerakan tenaga kerja yang didasarkan pada suatu kontrak perjanjian untuk mendukung kegiatan perdagangan dan investasi di sektor jasa. mra sendiri dapat diartikan sebagai kesepakatan yang diakui oleh seluruh negaranegara di asean yang saling mengakui dan menerima beberapa atau semua aspek hasil penilaian seperti hasil tes atau berupa sertifikat dengan tujuan menciptakan prosedur mekanisme akreditasi sehingga mendapat suatu kesetaraan dan mengakui adanya perbedaan antar negara untuk pendidikan, pelatihan, pengalaman dan persyaratan lisensi untuk para pekerja professional yang ingin berpraktek di kawasan asean. sampai tahun 2009, yang telah disepakati oleh asean yaitu mra untuk jasa-jasa teknisi, perawat, arsitektur, penyurvei/pemetaan, dokter umum, dokter gigi, akuntan, dan kepariwisataan. semua mra ini ditandatangani oleh para menteri ekonomi dari negara-negara di asean (abda’i, 2014). dalam pemberlakuan mea pada akhir tahun 2015 nantinya, maka dipastikan akan terbuka kesempatan kerja seluas-luasnya. tenaga kerja profesional dapat keluar dan masuk dari satu negara ke negara lain mendapatkan pekerjaan tanpa adanya hambatan di negara yang dituju. selain itu, dengan pembentukan mra untuk jasa-jasa tenaga kerja profesional termasuk akuntan, maka terbuka kesempatan yang besar tanpa hambatan yang menghalangi bagi akuntan di indonesia termasuk lulusan jurusan akuntansi untuk berkarir sebagai akuntan di kawasan asean. pada pemberlakuan era mea, seorang akuntan profesional dalam negara-negara kawasan asean bisa mendaftar sebagai seorang akuntan professional yang legal dan dengan demikian akan memenuhi syarat untuk bekerja atau melakukan praktek di kawasan asean. namun, tantangan profesi akuntansi semakin kompetitif dengan diberlakukannya mea pada tahun akhir tahun 2015. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 7 pengembangan hipotesis sikap terhadap perilaku dan niat berkarir sebagai akuntan di luar negeri ajzen (2005) memaparkan sikap terhadap suatu perilaku merupakan suatu fungsi yang didasarkan oleh keyakinan, yaitu mengenai konsekuensi positif dan atau negatif yang akan diperoleh individu dari melakukan suatu perilaku (salient outcome beliefs). secara umum, semakin individu memiliki penilaian bahwa suatu perilaku akan menghasilkan konsekuensi positif maka individu akan cenderung bersikap favorable terhadap perilaku tersebut, sebaliknya semakin individu memiliki penilaian bahwa suatu perilaku akan menghasilkan konsekuensi negatif maka individu akan cenderung bersikap unfavorable terhadap perilaku tersebut (ajzen, 2005). sikap terhadap perilaku akan mempengaruhi niat mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri karena, pandangan positif yang diterima mahasiswa akuntansi mengenai profesi akuntansi, yang dipandang memiliki karir yang jelas dan penghasilan yang tinggi, memiliki nilai prestise, masa kerja yang panjang serta didukung oleh pendidikan profesi akuntansi yang dapat meningkatkan karir sebagai akuntan. penelitian mengenai pengaruh tpb terhadap niat yang dilakukan oleh solikah (2014) menunjukkan bahwa sikap terhadap perilaku mempengaruhi niat untuk mengejar karir cpa yang didasari keuntungan dalam peningkatan karir sebagai akuntan. hasil penelitian ini sejalan dengan penelitian terdahulu yang dilakukan oleh felton et al. (1995). felton et al. (1995) membuktikan bahwa mahasiswa yang berniat menjadi chartered accountant memiliki sikap yang positif terhadap karier pada profesi tersebut. penelitian diatas telah membuktikan bahwa persepsi dan sikap mahasiswa terhadap suatu profesi mampu digunakan untuk memprediksi niat mereka menjalani suatu karier. berdasarkan uraian diatas maka penulis dapat merumuskan hipotesis. h1 : sikap terhadap perilaku berpengaruh positif terhadap niat mahasiswa akuntansi berkarir sebagai akuntan di luar negeri. norma subyektif dan niat mahasiswa berkarir sebagai akuntan di luar negeri ajzen (2005) memaparkan norma subyektif merupakan fungsi yang didasarkan oleh belief yang disebut sebagai normative beliefs, yaitu beliefs mengenai kesetujuan dan atau ketidaksetujuan seorang maupun kelompok yang penting bagi individu terhadap suatu perilaku (salient referent beleiefs). ajzen (2005) menambahkan, pada beberapa perilaku, runjukan sosial yang dianggap penting juga memasukan rujukan sosial yang berasal dari orang tua, pasangan, sahabat, dosen dan teman-teman di kampus, dan rujukan lain yang berhubungan dengan suatu perilaku. mauldin, crain, dan mounce (2000) mengemukakan bahwa guru harus memberi pengaruh penting pada keputusan siswa untuk mengejar kualifikasi akuntansi. kontribusi dari opini dari setiap rujukan yang diberikan ditimbang dengan motivasi bahwa seorang individu harus mematuhi keinginan dari rujukan tersebut. dorongan dari luar seperti pengaruh orang tua, dukungan pasangan, dan guru mendorong akan mempengaruhi niat untuk mengejar karir cpa. penelitian badingatus solikhah (2014) menjelaskan bahwa norma subyektif mempengaruhi niat untuk mengejar karir sebagai cpa. sulistiani (2012) juga menjelaskan faktor norma subjektif memiliki pengaruh yang signifikan terhadap niat mahasiswa akuntansi untuk berkarier sebagai akuntan publik. secara umum, semakin individu mempersiapkan bahwa rujukan sosialnya merekomendasikan untuk melakukan suatu perilaku maka individu akan cenderung merasakan tekanan sosial untuk melakukan perilaku tersebut; sebaliknya semakin individu mempersepsikan bahwa rujukan sosialnya merekomendasikan untuk tidak melakukan suatu perilaku maka individu akan cenderung merasakan tekanan sosial untuk tidak melakukan perilaku tersebut (ajzen, 2005). norma subyektif mempengaruhi niat mahasiswa berkarir sebagai akuntan di luar negeri, karena seorang mahasiswa akuntansi yang akan berprofesi niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 8 sebagai akuntan akan mendengarkan pendapat dari orang tua, rekan, sahabat, keluarga atau sekelompok tertentu untuk mengambil keputusan, mengingat hal-hal positif yang akan didapatkan apabila menjadi akuntan di luar negeri. berdasarkan uraian di atas maka penulis dapat merumuskan hipotesis kedua sebagai berikut: h2 : norma subyektif berpengaruh positif terhadap niat mahasiswa akuntansi berkarir sebagai akuntan. kontrol perilaku persepsian dan niat mahasiswa berkarir sebagai akuntan di luar negeri ajzen (2006) memaparkan kontrol perilaku persepsian sebagai fungsi yang didasarkan oleh belief yang disebut sebagai control beliefs, yaitu belief individu mengenai faktor pendukung dan atau penghambat untuk melakukan suatu perilaku didasarkan pada pengalaman terdahulu individu tentang suatu perilaku, informasi yang dimiliki individu tentang suatu perilaku yang diperoleh dengan melakukan observasi pada pengetahuan yang memiliki diri maupun orang lain yang dikenal individu, dan juga oleh berbagai faktor lain yang dapat meningkatkan ataupun menurunkan perasaan individu mengenai tingkat kesulitan dalam melakukan suatu perilaku. penelitian solikhah (2015) mengasumsikan bahwa kontrol perilaku persepsian ditentukan oleh total set control belief yang ada. kontrol perilaku persepsian mempengaruhi niat. dalam kombinasi, sikap terhadap perilaku, norma subyektif, dan kontrol perilaku persepsian mengarah pada pembentukan niat perilaku. sebagai aturan umum, semakin menguntungkan sikap dan norma subjektif, dan semakin besar kontrol yang dirasakan, mengakibatkan semakin kuat niat seseorang untuk mengejar karir sebagai cpa. sugahara dan boland (2006) juga menjelaskan bahwa suatu perilaku akan dilakukan setelah mempertimbangkan adanya opportunity cost. lebih lanjut, niat mahasiswa untuk berkarier sebagai certified public accountant (cpa) dapat diprediksi dengan mengetahui persepsi mereka terhadap cost untuk menjadi cpa. kedua penelitian di atas menjelaskan bahwa kontrol perilaku persepsian mempengaruhi niat mahasiswa untuk melakukan suatu perilaku, maka demikian pula kontrol perilaku persepsian dapat mempengaruhi niat mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri. kontrol perilaku persepsian mempengaruhi niat mahasiswa berkarir sebagai akuntan di luat negeri, karena seorang mahasiswa akuntansi yang akan berprofesi sebagai akuntan akan menjalani pendidikan profesi akuntansi sebagai faktor pendukung untuk menunjang karir sebagai akuntan professional. namun disisi lain ada beberapa faktor lain yang akan menjadi penghambat bagi mahasiswa akuntansi untuk berkarir sebagai akuntan seperti perbedaan budaya, bahasa, kondisi alam, kondisi suatu negara (politik dan ekonomi). kedua faktor tersebut akan menjadi pertimbangan bagi mahasiswa tersebut, karena walaupun beberapa faktor penghambat mungkin dapat teratasi seperti mengikuti kursus bahasa asing, dan meningkatkan kemampuan soft skill, namun faktor penghambat lain seperti budaya, kondisi alam, dan kondisi suatu negara tidak dapat diatasi begitu saja, harus ada proses adaptasi dari individu tersebut. berdasarkan uraian di atas maka penulis dapat merumuskan hipotesis ketiga sebagai berikut: h3 : kontrol perilaku persepsian berpengaruh negatif terhahap niat mahasiswa akuntansi berkarir sebagai akuntan. metode penelitian penelitian digolongkan kedalam penelitian kauntitatif dengan metode survey, yaitu penelitian yang dilakukan pada populasi beesar maupun kecil tetapi data yang dipelajari adalah data dari sampel yang diambil dari populasi tersebut dengan menggunakan kuesioner. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 9 jenis penelitian ini disebut kausatif yaitu hubungan yang bersifat sebab akibat yang menggambarkan fakta-fakta yang terjadi secara jelas dan melihat pengaruh dari masingmasing variabel penyebab dan variabel terikat( sugiyono, 2012). variabel dependen dalam penelitian ini adalah niat mahasiswa akuntansi untuk berkarier sebagai akuntan di luar negeri. dalam penelitian ini, terdapat tiga variabel independen yaitu sikap terhadap perilaku, norma subjektif dan kontrol perilaku persepsian. niat mahasiswa akuntansi untuk berkarier sebagai akuntan di luar negeri didefinisikan sebagai niat yang dimiliki oleh mahasiswa akuntansi untuk memilih karier sebagai akuntan di luar negeri setelah lulus sebagai sarjana ekonomi. pada penelitian ini, indikator pertanyaan pada variabel niat mahasiswa akuntansi untuk berkarier sebagai akuntan di luar negeri diadopsi berdasarkan instrument penelitian yang telah dikembangkan oleh amin et al. (2009). indikator pertanyaan pada variabel niat mahasiswa akuntansi untuk berkarier sebagai akuntan diluar negeri terdiri dari empat butir pertanyaan mengenai seberapa tinggi intensitas niat dan niat berperilaku mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri setelah lulus. variabel sikap terhadap perilaku didefinisikan sebagai kumpulan keyakinan seseorang (beliefs) tentang suatu perilaku. variabel sikap terhadap perilaku diukur dengan pertanyaan berdasarkan instrument penelitian amin et al. (2009). indikator pertanyaan pada variabel sikap mahasiswa akuntansi untuk berkarier sebagai akuntan diluar negeri terdiri dari sepuluh butir pertanyaan mengenai seberapa tinggi sikap terhadap perilaku mempengaruhi niat mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri. variabel norma subjektif didefinisikan sebagai persepsi individu terhadap tekanan sosial yang dirasakan untuk melakukan atau tidak melakukan perilaku. variabel norma subjektif diukur mengggunakan kuesioner dari penelitian amin et al. (2009). indikator pertanyaan variabel norma subjektif terdiri dari lima butir pertanyaan menggunakan skala likert lima poin. variabel kontrol perilaku persepsian didefinisikan sebagai persepsi kemudahan atau kesulitan melakukan perilaku. variabel ini diukur mengggunakan kuesioner pertanyaan berdasarkan instrumen penelitian amin et al. (2009). indikator pertanyaan variabel kontrol perilaku persepsian terdiri dari sepuluh butir pertanyaan menggunakan skala likert lima poin. populasi dalam penelitian ini adalah mahasiswa akuntansi strata satu (s1) dan diploma 3 (d3) fakultas ekonomi dari universitas-universitas yang ada di kota bengkulu. total populasi dalam penelitian ini adalah disajikan pada tabel 1 berikut: tabel 1 populasi penelitian no responden penelitian jumlah mahasiswa 1 universitas bengkulu 536 2 universitas muhammadiyah bengkulu 203 3 universitas dehasen 111 4 universitas prof. dr. hazairin, s.h 30 total 880 sumber: administrasi jurusan akuntansi (unib,umb,unihaz,unived) pengambilan sampel pada penelitian ini menggunakan random sampling method. mahasiswa yang dipilih adalah mahasiswa akuntansi tingkat akhir yang belum bekerja atau sedang dalam proses pengerjaan skripsi yang diasumsikan akan segera lulus, sehingga dapat diperoleh informasi langsung mengenai faktor faktor yang melatarbelakangi niat berkarir sebagai akuntan di luar negeri. formula yang digunakan untuk menentukan ukuran sampel adalah rumus slovin: niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 10 keterangan: n = jumlah sampel n = jumlah populasi d = margin error dari rumus dan jumlah populasi diatas, maka jumlah sampel penelitian ini adalah: n = 880 d = 10% n = n = 89,79 dari hasil perhitungan sampel, sampel dalam penelitian ini berjumlah 89,79 mahasiswa atau dibulatkan menjadi 90 mahasiswa. data yang digunakan dalam penelitian ini adalah data primer yang diperoleh secara langsung dari sumber atau objek penelitian melalui kuesioner. peneliti menggunakan metode survey dengan cara mendistribusikan kuesioner secara langsung pada responden, dan peneliti mendampingi responden dalam mengisi kuesioner agar tidak terjadi kesalahan dalam pengisian kuesioner. sebelum diminta untuk mengisi kuesioner, terlebih dahulu peneliti menjelaskan mengenai penelitian serta isi kuesioner dan dijelaskan secara ringkas apa yang dimaksud niat mahasiswa akuntansi berkarir sebagai akuntan diluar negeri di dalam penelitian tersebut, sehingga diharapkan dapat membantu responden untuk bisa memahami setiap item pertanyaan dalam kuesioner tersebut. pendistribusian kuesioner secara langsung sangat penting karena peneliti dapat melihat apakah responden penelitian memenuhi syarat untuk mengisi kuesioner, yaitu mahasiswa tingkat akhir program studi s1 dan d3 jurusan akuntansi kota bengkulu. dalam penelitian ini analisis data menggunakan pendekatan partial least square (pls). pls didefinisikan oleh dua persamaan, yaitu inner model dan outer model. inner model menentukan spesifikasi hubungan antara konstrak dan konstrak yang lain, sedangkan outer model menentukan spesifikasi hubungan antara konstrak dan indikator-indikatornya. outer model (model pengukuran) digunakan untuk mengetahui validitas dan reliabilitas yang menghubungkan indikator dengan konstruk atau variabel latennya. pengujian inner model atau model struktural dilakukan untuk melihat hubungan antara konstruk, nilai signifikansi dan r-square dari model penelitian. pengujian hipotesis dilakukan dengan proses bootstrapping/ resampling bootstrapping. pengujian hipotesis yang diajukan dapat dilihat dari besarnya nilai t-statistik. kriteria untuk menolak dan menerima hubungan yang diajukan dapat dilihat dari perbandingan antar nilai t-statistik dan t-tabel. jika nilai t-statistik > t-tabel, maka hipotesis yang diajukan diterima (ghozali, 2014). hasil dan pembahasan responden penelitian ini adalah mahasiswa tingkat akhir s1 dan d3 jurusan akuntansi di kota bengkulu. data penelitian dikumpul dengan menyebarkan 90 kuesioner kepada mahasiswa jurusan akuntansi baik d3 dan s1 akuntansi di kota bengkulu sesuai dengan jumlah sampel yang dibutuhkan dalam penelitian. persebaran sampel terhadap universitas dalam penelitian ini menggunakan rumus proportional stratified sampling. data mengenai persebaran sampel penelitian dapat dilihat pada tabel 2 berikut ini: jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 11 tabel 2 deskripsi sampel penelitian no universitas jumlah responden 1 universitas bengkulu 50 2 universitas prof.dr. hazairin, sh, mh 10 3 universitas muhammadiyah bengkulu 20 4 universitas dehasen 10 jumlah 90 sumber : data primer diolah, 2017 kuesioner disebarkan dengan cara mengantar langsung kepada responden, dan juga menitip dengan pihak jurusan, serta teman yang merupakan mahasiswa dari universitas tersebut, setelah diisi kuesioner langsung dikumpulkan apabila disserahkan ke responden secara langsung atau diambil kemudian rata-rata 1 sampai 7 hari setelah kuesioner disebarkan apabila kuesioner dititipkan.. waktu yang diperlukan untuk pengumpulan data selama 16 hari dari tanggal 24 januari 2017 sampai 9 februari 2017. kuesioner yang telah dikirim kemudian dikumpulkan kembali untuk diolah. rincian pengembalian kuesioner disajikan dalam tabel 3 berikut ini: tabel 3 rincian pengiriman dan pengembalian kuesioner keterangan jumlah persentase total kuesioner yang disebar 90 100% totak kuesioner yang kembali 90 100% total kuesioner yang tidak dapat digunakan 0 0% kuesioner yang dapat digunakan 90 100% sumber : data primer diolah, 2017 adapun profil 90 responden yang berpatisipasi dalam penelitian ini disajikan dalam tabel berikut: tabel 4 statistik deskriptif responden uraian frekuensi persentase jenis kelamin laki-laki 49 54,44% perempuan 41 45,56% total 90 100% angkatan (tahun) 2011 1 1,11% 2012 5 5,55% 2013 79 87,78% 2014 5 5,55% total 90 100% program studi s1 reguler 84 93,33% niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 12 s1 ekstensi 1 1,11% d3 reguler 5 5,55% total 90 100% sumber : data primer diolah, 2017 berdasarkan tabel 4, dapat disimpulkan bahwa mayoritas responden adalah laki-laki yaitu sebanyak 49 orang (54,44%), mayoritas responden adalah angkatan 2013 sebanyak 79 orang (87,78%), dan responden mayoritas berasal dari program studi s1 reguler. hal ini menunjukkan bahwa responden penelitian ini telah memenuhi syarat yaitu mahasiswa tingkat akhir yang diasumsikan akan segera lulus dari program studi s1 maupun d3 jurusan akuntansi kota bengkulu. berdasarkan hasil statistik deskriptif setelah eliminasi terhadap beberapa instrumen pertanyaan yang tidak valid dari 90 responden, untuk variabel sikap terhadap perilaku memiliki rata-rata kisaran aktualnya sebesar 24,79 yang lebih tinggi dari rata-rata teoritis sebesar 18. hal ini mengindikasikan bahwa mahasiswa jurusan akuntansi memiliki keyakinan bahwa berkarir sebagai akuntan di luar negeri akan memberikan hal yang positif bagi dirinya seperti, gaji yang tinggi, memiliki prestise di masyarakat, sehingga responden akan bersikap menyukai (favorable) sehingga mempengaruhi niat mahasiswa untuk berkarir sebagai akuntan di luar negeri. variabel norma subjektif memiliki rata-rata kisaran aktualnya sebesar 18,14 yang lebih tinggi dari rata-rata teoritis sebesar 15. hal ini mengindikasikan bahwa mahasiswa jurusan akuntansi menilai orang-orang disekitar mereka, sebagai contoh ketika orang tua, teman dan sahabat memotivasi,serta dosen dan ahli akuntansi merekomendasikan berkarir sebagai akuntan di luar negeri adalah pilihan yang baik. variabel kontrol perilaku persepsian memiliki rata-rata kisaran aktualnya sebesar 11,70 yang lebih tinggi dari rata-rata teoritis sebesar 9. hal ini mengindikasikan bahwa responden memandang adanya hambatan yang dirasakan, namun walaupun hambatan berkarir sebagai akuntan itu besar, responden tetap melihat peluang yang ada, memiliki keyakinan positif yang kuat dan sangat dipengaruhi oleh orang-orang disekitar mereka untuk berkarir sebagai akuntan di luar negeri. variabel niat berkarir sebagai akuntan di luar negeri memiliki rata-rata aktualnya sebesar 11,61 yang lebih tinggi dari rata-rata teoritis sebesar 9. hal ini mengindikasikan bahwa responden memiliki niat untuk berkarir sebagai akuntan di luar negeri yang tinggi. dengan menggunakan smart pls 3,0, kemudian model diolah dengan menggunakan pls algorithm. berikut ini tampilan hasil pls algorithm : jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 13 gambar 1 tampilan hasil pls algorithm sumber: data primer diolah, 2017 gambar 1 di atas menunjukan bahwa semua indikator memiliki skor diatas 0,70 dan dapat disimpulkan bahwa konstruk telah memenuhi kriteria convergent validity yang baik. nilai cross loading juga menunjukkan discriminant validity yang baik oleh karena nilai korelasi indikator terhadap konstruknya lebih tinggi dibandingkan nilai korelasi indikator dengan konstruk lainnya. dari hasil output smartpls, semua konstruk memiliki nilai ave dan communality di atas 0,50. jadi dapat disimpulkan bahwa konstruk memiliki validitas konvergen yang baik. selain uji validitas konstruk, dilakukan juga uji reliabilitas konstruk yang diukur dengan composite reliability dan diperkuat dengan cronbachs alpha dari blok indikator yang mengukur konstruk. dari hasil output smartpls, semua konstruk memiliki nilai composite realibility diatas 0,70 dan cronbachs alpha diatas 0,6. jadi dapat disimpulkan bahwa konstruk memiliki realibilitas yang baik. selanjutnya dilakukan pengujian model struktural yang dievaluasi dengan menggunakan r-square untuk konstruk dependen (endogen) dan uji t serta signifikansi dari koefisien parameter jalur struktural. untuk nilai r-square konstruk dependen (endogen) dapat dilihat pada tabel 5 berikut. tabel 5 r-square variabel r square niat berkarir 0,440 sumber: data primer diolah, 2017 berdasarkan tabel 5 di atas, model pengaruh sikap terhadap perilaku, norma subjektif dan kontrol perilaku persepsian terhadap niat berkarir sebagai akuntan memberikan nilai rsquare sebesar 0,440 yang dapat diinterpretasikan bahwa variabilitas variabel niat berkarir sebagai akuntan di luar negeri, dipengaruhi oleh tiga variable yaitu, sikap terhadap perilaku, norma subjektif dan kontrol perilaku persepsian sebesar 44%, sedangkan 56 % pengaruh lainnya dijelaskan oleh variabel lain di luar variabel yang diteliti. niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 14 pengujian hipotesis dalam pls secara statistik setiap hubungan yang dihipotesiskan dilakukan dengan menggunakan simulasi yaitu membandingkan nilai t-statistic dengan ttabel signifikansi α=5% (1,66). jika nilai t-statistic > t-tabel maka hipotesis di terima dan jika nilai t-statistic < t-tabel maka hipotesis ditolak. dasar yang digunakan dalam menguji hipotesis adalah nilai yang terdapat pada tabel 6 path coefficient berikut ini : tabel 6 path coefficient (mean, stdev, t-values) variabel original sample (o) sample mean (m) standard deviation (stdev) t-statistics (|o/sterr|) t-tabel keterangan stp -> nt 0,324 0,328 0,089 3,652 1,66 diterima ns -> nt 0,388 0,386 0,091 4,279 1,66 diterima kpp ->nt 0,095 0,111 0,075 1,272 1,66 ditolak sumber: data primer diolah, 2017 dari tabel 6 di atas menunjukkan bahwa variabel sikap terhadap perilaku berpengaruh terhadap niat mahasiswa akuntansi berkarir sebagai akuntan di luar negeri dengan koefisien sebesar 0,324. nilai signifikansi dilihat berdasarkan hasil perhitungan tstatistic (3,652) > t-tabel (1,66) yang menunjukkan bahwa variabel sikap terhadap perilaku berpengaruh terhadap niat mahasiswa berkarir sebagai akuntan di luar negeri, sehingga hipotesis h1 dalam penelitian ini diterima. norma subjektif berpengaruh terhadap niat berkarir sebagai akuntan di luar negeri dengan koefisien sebesar 0,388. nilai signifikansi dilihat berdasarkan hasil perhitungan tstatistic (4,279) > t-tabel (1,66) yang menunjukkan bahwa variabel norma subjektif berpengaruh terhadap niat berkarir sebagai akuntan di luar negeri, sehingga hipotesis h2 dalam penelitian ini diterima. kontrol perilaku persepsian memiliki koefisien sebesar 0,095. nilai signifikansi dapat dilihat berdasarkan hasil perhitungan t-statistic (1,272) < t-tabel (1,66) yang menunjukkan bahwa variabel kontrol perilaku persepsian tidak berpengaruh terhadap niat berkarir sebagai akuntan di luar negeri, sehinggan hipotesis h3 dalam penelitian ini ditolak. sikap terhadap perilaku dan niat mahasiswa akuntansi berkarir sebagai akuntan di luar negeri hipotesis pertama yang menyatakan sikap terhadap perilaku berpengaruh terhadap niat mahasiswa akuntansi berkarir sebagai akuntan di luar negeri secara empiris terbukti didukung. hasil penelitian ini menunjukkan bahwa responden memiliki keyakinan bahwa berkarir sebagai akuntan di luar negeri akan memberikan hal yang positif bagi dirinya. pandangan positif yang didapatkan oleh mahasiswa jurusan akuntansi adalah pandangan bahwa berkarir sebagai akuntan diluar negeri akan mendapatkan gaji yang lebih tinggi, memiliki nilai prestise di masyarakat, memberi kesempatan untuk lebih berkembang dibidang akuntansi dibandingkan berkarir sebagai akuntan di dalam negeri. hasil pengujian hipotesis satu menyatakan bahwa semakin besar hal positif yang diterima maka semakin besar pula niat mahasiswa jurusan akuntansi untuk berkarir sebagai akuntan di luar negeri. hasil penelitian ini mendukung penelitian solikhah (2014) yang menunjukkan bahwa sikap terhadap perilaku mempengaruhi niat untuk mengejar karir cpa yang didasari keuntungan dalam peningkatan karir sebagai akuntan. demikian pula dengan penelitian yang dilakukan oleh felton et al. (1995) membuktikan bahwa mahasiswa yang berniat menjadi chartered accountant memiliki sikap yang positif terhadap karier pada profesi tersebut. kedua penelitian ini menjelaskan bahwa variabel sikap terhadap perilaku jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 1-18 15 berpengaruh positif terhadap niat mahasiswa akuntansi berkarir sebagai akuntan diluar negeri. hasil penelitian ini juga mengkonfirmasi teori tpb yang telah sering digunakan didalam penelitian untuk menguji niat berperilaku, yang menyatakan bahwa sikap terhadap perilaku berpengaruh merupakan salah satu faktor penentu niat perilaku seseorang. norma subjektif dan niat mahasiswa berkarir sebagai akuntan di luar negeri hipotesis kedua yang menyatakan norma subjektif berpengaruh terhadap niat mahasiswa berkarir sebagai akuntan di luar negeri secara empiris didukung. hasil penelitian ini menunjukkan bahwa mahasiswa jurusan akuntansi dipengaruhi oleh orang-orang disekitar mereka seperti orang tua, keluarga, sahabat, teman, dosen dan ahli akuntan untuk memilih berkarir sebagai akuntan di luar negeri. semakin besar masukan dan pendapat yang diterima responden dari orang-orang di sekitar maka semakin besar pula niat responden untuk berkarir sebagai akuntan di luar negeri. hal ini dapat disebabkan karena adanya motivasi yang didapatkan dari orang-orang sekitar, dosen serta pandangan positif responden terhadap ahli akuntan. ketika orang-orang disekitar responden menyarankan dan memotivasi untuk berkarir sebagai akuntan diluar negeri maka, niat responden untuk berkarir sebagai akuntan akan semakin besar. hasil penelitian ini juga mendukung penelitian solikhah (2014) menjelaskan bahwa norma subyektif mempengaruhi niat untuk mengejar karir sebagai cpa. demikian pula dengan penelitian yang dilakukan oleh sulistiani (2012) juga menjelaskan faktor norma subjektif memiliki pengaruh yang signifikan terhadap niat mahasiswa akuntansi untuk berkarier sebagai akuntan publik. hasil penelitian ini juga mengkonfirmasi teori tpb, yang memaparkan bahwa norma subyektif merupakan fungsi yang didasarkan oleh belief yang disebut sebagai normative beliefs. keyakinan yang didapatkan mahasiswa jurusan akuntansi ini berasal dari saran dan motivasi orang-orang disekitarnya yang menyebabkan niat untuk berkarir sebagai akuntan di luar negeri semakin besar. kontrol perilaku persepsian dan niat mahasiswa akuntansi berkarir sebagai akuntan. hipotesis ketiga yang menyatakan bahwa kontrol perilaku persepsian berpengaruh terhahap niat mahasiswa akuntansi berkarir sebagai akuntan secara empiris ditolak. hasil penelitian ini menunjukkan bahwa mahasiswa jurusan akuntansi dalam memilih berkarir sebagai akuntan di luar negeri dipengaruhi oleh hambatan yang ada dalam prosesnya untuk menjadi seorang akutan di luar negeri, semakin besar hambatan yang dirasakan oleh responden untuk berkarir sebagai akuntan diluar negeri, maka semakin kecil niat mereka untuk berkarir sebagai akuntan diluar negeri. namun, kuatnya keyakinan positif dan saran serta motivasi dari orang-orang sekitar yang terdapat didalam dua variabel sikap terhadap perilaku dan norma subjektif menyebabkan hambatan yang dirasakan oleh responden untuk berkarir sebagai akuntan tidak terlalu kuat dirasakan. hal ini dapat disebabkan karena hambatan yang dihadapi seperti perbedaan budaya, bahasa, persaingan dengan akuntan di lain, serta jam kerja sebagai akuntan yang tinggi, yang dianggap responden merupakan hambatan yang cukup sulit untuk dihadapi. hasil penelitian ini mendukung penelitian yang dilakukan sugahara dan boland (2006) yang menjelaskan bahwa jam kerja yang tinggi menjadi hambatan bagi responden untuk berkarir sebagai akuntan diluar negeri, hal ini disebabkan karena responden merasa waktu bersama keluarga akan berkurang apabila berkarir sebagai akuntan di luar negeri. hasil penelitian berhasil mengkonfirmasi teori tpb yang menyatakan faktor hambatan dalam variabel kontrol perilaku persepsian mempengaruhi niat akuntan dalam memilih berkarir sebagai akuntan diluar negeri, namun dalam penelitian ini hambatan yang dirasakan tidak lebih kuat jika dibandingkan dengan keyakinan positif dan saran dan motivasi niat mahasiswa akuntansi berkarir sebagai akuntan ….. madani hatta dan agustian riduan o. h 16 yang didapatkan oleh responden, sehingga responden tetap memiliki niat untuk berkarir sebagai akuntan diluar negeri. penutup simpulan berdasarkan pada hasil dan pembahasan, maka dapat disimpulkan sebagai berikut: 1) sikap terhadap perilaku terbukti berpengaruh terhadap niat mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri. ketika mahasiswa jurusan akuntansi memiliki keyakinan positif terhadap berkarir sebagai akuntan di luar negeri, maka semakin besar pula niat responden untuk berkarir sebagai akuntan di luar negeri. 2) norma subjektif berpengaruh terhadap niat mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri ketika mahasiswa jurusan akuntansi mempertimbangkan pendapat, saran dan motivasi dari orangorang yang ada disekitar seperti orang tua, keluarga, dosen, rekan sekerja, sahabat, teman dan ahli akuntansi, maka semakin besar pula niat responden untuk berkarir sebagai akuntan diluar negeri. 3) persepsi hambatan dalam kontrol perilaku persepsian bukan menjadi faktor yang mempengaruhi niat mahasiswa akuntansi untuk berkarir sebagai akuntan di luar negeri. implikasi penelitian secara teoritis, hasil penelitian ini berimplikasi pada pengembangan akuntansi keperilakuan, yang mana dalam penelitian ini faktor dari theory of planned behavior (tpb) yaitu sikap terhadap perilaku, norma subjektif, dan kontrol perilaku persepsian yang langsung mempengaruhi perilaku individu. hasil penelitian ini diharapkan dapat semakin memotivasi mahasiswa untuk terus mengembangkan kemampuan mereka baik verbal dan non verbal agar dapat bersaing dengan akuntan lain dei era mea. penelitian ini belum bisa digeneralisasi karena sampel penelitian terbatas hanya pada mahasiswa tingkat akhir d3 dan s1 jurusan akuntansi di kota bengkulu dan penelitian ini menggunakan metode penyebaran kuesioner tanpa dilengkapi dengan wawancara atau pertanyaan lisan, keterbatasan yang melekat pada data yang diperoleh melalui kuesioner adalah perbedaan persepsi penulis dengan responden dalam penelitian. untuk penelitian selanjutnya dapat memperluas objek penelitan dan menguji beberapa variabel lain seperti kompetensi yang dimiliki oleh mahasiswa jurusan akuntansi. daftar pustaka abdillah, willy dan jogiyanto. 2015. partial least square (pls) – alternatif structural equation modeling (sem) dalam penelitian bisnis. yogyakarta: cv. andi offset. ajzen, icek. 1991.” theory of planned behavior”. organizational behavior and human decision processes 50, 179-211 (1991). _________.2002. perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. journal ofapplied social psychology, 2002, 32, 4, pp. 665-683. _________. 2006. the theory of planned behavior. retrieved 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(2007). faktor-faktor yang mempengaruhi intensi membeli produk wayang kulit pada masyarakat suku jawa. psikologika, 24, 119-131 sulistiani, dewi. 2012. “faktorfaktor yang memengaruhi niat mahasiswa akuntansi untuk berkarir sebagai akuntan publik: aplikasi theory of planned behavior( studi empiris pada mahasiswa universitas diponegoro)”. skripsi sarjana pada universitas diponegoro. sumaryono.2015. “pengujian pengaruh theory of planned behavior dan tingkat pemahaman mengenai chartered accountant terhadap niat mahasiswa untuk mengambil sertifikasi chartered accountant (studi kasus pada mahasiswa akuntansi angkatan 2012 dan 2013 universitas negeri yogyakarta)”.skripsi sarjana pada universitas negeri yogyakarta. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 35 identifikasi tingkat kecurangan akademik di lingkungan perguruan tinggi (studi pada fakultas ekonomi dan bisnis universitas bengkulu) halimatusyadiah1), aditiyawarman nugraha 2) fakultas ekonomi dan bisnis universitas bengkulu 1,2) halimatusyadiah@yahoo.com, aditiyawarman@yahoo.com abstract this study aims to identify the academic fraud that occur in the environment college. academic fraud was identified in this study is a fraud committed by students, faculty and employees. the population in this study were students of the faculty of economics and business, university of bengkulu class of 2011 2012. based on the method slovin, gained 88 people who serve as research samples. this study uses two methods of data collection, the questionnaire method and interview method. this study found that the highest fraud that has occurred is cheating "cheating" by the students with the category of "moderate", while others identified fraud in the category of "low" and "very low". keywords: academic cheating pendahuluan perguruan tinggi merupakan institusi yang didirikan dalam upaya menyelengarakan pendidikan tinggi bagi kalangan masyarakat yang bertujuan menciptakan generasi yang intelektual dan berintegritas, selain itu perguruan tinggi juga merupakan institusi yang bertanggung jawab mendidik mahasiswa agar bertindak jujur dalam setiap tindakan yang dilakukan. namun, perguruan tinggi juga sering menjadi tempat terjadinya berbagai tindakan fraud atau kecurangan yang dapat dilakukan oleh pejabat tinggi perguruan tinggi, karyawan, dosen maupun mahasiswa. universitas bengkulu merupakan perguruan tinggi negeri yang ada di kota bengkulu. perguruan tinggi ini didirikan pada tahun 1982, sejak saat setelah didirikan, perguruan tinggi ini juga terlibat dalam tindakan kecurangan atau fraud. tindakan kecurangan yang sudah terekspos di media yaitu bendahara universitas yang melarikan sejumlah dana yang dimiliki oleh unib (bengkulu express, 23 juni 2013). tindakan pelarian dana tersebut dapat dikatakan tindakan korupsi yang mana merupakan salah satu unsur kecurangan yang dapat terjadi di lingkungan perguruan tinggi. sedangkan kasus lainnya yang terjadi dibidang akademik, yakni adanya transaksi jual-beli nilai yang dilakukan oleh dosen fkip kepada mahasiswanya (bengkulumiol, 16 maret 2005). kecurangan akademik (academic fraud) merupakan kecurangan yang sering terjadi di lingkungan perguruan tinggi. kecurangan ini terjadi bisa dilakukan oleh mahasiswa, karyawan ataupun oleh kalangan pendidik dengan secara sadar dan sengaja demi memperoleh keuntungan diri sendiri atau kelompok. kecurangan akademik yang dilakukan oleh mahasiswa memiliki dampak negatif bagi mahasiswa tersebut dimasa mendatang. mahasiswa yang terbiasa melakukan kecurangan akan menggantungkan hasil pencapaiannya pada orang lain bukan pada mailto:halimatusyadiah@yahoo.com mailto:aditiyawarman@yahoo.com identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 36 kemampuan dirinya sendiri. mahasiswa melakukan kecurangan akademik karena berbagai alasan, ada yang melakukan kecurangan tersebut karena malas, tidak memiliki kepercayaan diri ataupun menginginkan nilai yang bagus. dorongan mahasiswa untuk melakukan kecurangan akademik karena mahasiswa merasakan tingkat persaingan yang tinggi, memiliki kesempatan untuk melakukan kecurangan serta merasa tidak percaya diri terhadap kemampuannya. kecurangan akademik yang dilakukan oleh kalangan pendidik merupakan tindakan kecurangan yang menggunakan posisinya sebagai dosen untuk memperoleh keuntungan dengan melanggar aturan perguruan tinggi. kecurangan akademik tersebut dapat dilakukan dari sisi bidang pengajaran dan pembelajaran, yang mana perbuatan kecurangan tersebut dilakukan secara sengaja, tersembunyi dan melawan hukum. kecurangan yang dilakukan oleh dosen yaitu dengan menawarkan keuntungan kepada mahasiswanya dengan syarat memberikan suatu imbalan tertentu sebagai timbal baliknya. tindakan kecurangan yang dilakukan oleh karyawan merupakan tindakan yang dilakukan secara sengaja atau atas permintaan seseorang sehingga mereka dapat berlaku curang. karyawan yang dapat melakukan tindakan kecurangan tersebut merupakan karyawan yang bekerja dengan sistem, mereka memegang kendali atas sistem yang ada di perguruan tinggi tersebut. tindakan kecurangan ini terjadi karna lemahnya sistem yang dimiliki oleh perguruan tinggi sehingga dapat dimanfaatkan oleh sebagian kecil karyawan demi mengambil keuntungan bagi diri mereka sendiri. kecurangan akademik dalam penelitian ini terkait dengan pembelajaran dan pengajaran yang dilakukan oleh mahasiswa, dosen dan juga karyawan bagian akademik fakultas ekonomi dan bisnis. fakultas ekonomi dan bisnis universitas bengkulu memiliki tiga jurusan yang terdiri dari akuntansi, manajemen dan ekonomi pembangunan & enam prodi yaitu prodi ektensi, prodi d3, prodi magister manajemen, prodi magister akuntansi, prodi magister ekonomi pambangunan dan prodi s3 manajemen. dengan memiliki jurusan beserta prodi yang cukup banyak, hal itu membuat fakultas ekonomi dan bisnis memiliki jumlah mahasiswa yang banyak dibandingkan dengan fakultas lain, tetapi berbanding terbalik dengan jumlah dosen yang dimiliki oleh fakultas ekonomi dan bisnis yang mana tidak sepadan dengan jumlah mahasiswa yang ada sehingga dosen yan dimiliki selain bertanggung jawab dalam mengajar mahasiswa regular, juga mengajar mahasiswa ektensi. dengan mengajar diluar tanggung jawab tugasnya sebagai pengajar mahasiswa regular, hal tersebut dapat menimbulkan prilaku-prilaku kecurangan yang dapat dilakukan oleh dosen yakni seperti membolos mengajar, dan sebagainya. selanjutnya dengan jumlah mahasiswa yang lebih banyak ketimbang dosen pengajar, hal ini akan berdampak pada kurangnya pengawasan pada saat ujian sehingga akan mengakibatkan akan adanya prilakuprilaku kecurangan yang dapat dilakukan oleh mahasiswa pada saat ujian berlangsung. selain masalah ketimpangan jumlah dosen dengan mahasiswa, ada juga masalah lainnya yang dapat mengarahkan prilaku ke tindakan kecurangan, yaitu dosen fakultas ekonomi dan bisnis yang memiliki profesi lain selain berprofesi sebagai dosen pengajar di jurusan yakni seperti profesi sebagai jasa akuntan dan juga jasa konsultan (baik disektor privat maupun sektor public) sehingga dengan memiliki profesi lain diluar profesi sebagai dosen pengajar maka akan membuat dosen tersebut memiliki keterbatasan waktu dalam mengajar mahasiswa dikelas dan hal itu dapat membuat dosen tersebut melakukan perbuatan prilaku kecurangan seperti membolos mengajar, dan sebagainya. berdasarkan hal tersebut, maka perlu adanya identifikasi kecurangan akademik (academic fraud) di lingkungan fakultas ekonomi dan bisnis universitas bengkulu, karena tindakan kecurangan tersebut dapat berakibat pada rusaknya sistem akademik dan tentu saja akan jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 37 menurunkan kualitas perguruan tinggi. banyaknya tindakan yang terjadi terkait kecurangan akademik ini akan menggambarkan bahwa perguruan tinggi tersebut tidak memiliki kualitas dari output yang akan dihasilkan, hal ini tentu saja bertentangan dengan tujuan utama perguruan tinggi ini, sebagaimana visi universitas bengkulu yaitu menjadi universitas kelas dunia. oleh karna itu, untuk mencapai visi tersebut perguruan tinggi ini harus memperbaiki sistem akademik agar bersih dari tindakan kecurangan yang dimulai pada tingkat fakultas. sehingga mengidentifikasi kecurangan akademik (academic fraud) ini merupakan hal yang sangat penting dalam melihat tingkat kecurangan akademik yang terjadi serta penelitian ini bisa menjadi pedoman bagi perguruan tinggi ataupun fakultas ekonomi dan bisnis dalam mencegah dan mengontrol tindakan – tindakan kecurangan akademik. kerangka teoritis dan hipotesis gone theory gone theory dikemukan oleh seorang pemikir bernama bologne (1993) dalam zulkarnain (2013) dimana terdapat empat faktor penyebab fraud. gone merupakan singkatan dari huruf depan masing-masing faktor yang ia kemukakan, yakni: 1. greed (keserakahan), berkaitan dengan adanya perilaku serakah yang secara potensial ada di dalam diri setiap orang; 2. opportunity (kesempatan), berkaitan dengan keadaan organisasi atau instansi atau masyarakat yang sedemikian rupa sehingga terbuka kesempatan bagi seseorang untuk melakukan kecurangan terhadapnya; 3. need (kebutuhan), berkaitan dengan faktor‐faktor yang dibutuhkan oleh individu‐individu untuk menunjang hidupnya yang menurutnya wajar; dan 4. exposure (pengungkapan), berkaitan dengan tindakan atau konsekuensi yang akan dihadapi oleh pelaku kecurangan apabila pelaku ditemukan melakukan kecurangan. fraud triangle theory donnald e. cressey dalam tuanakotta (2010) mengemukakan suatu gagasan mengenai penyebab terjadinya kecurangan, gagasan tersebut dinamakan sebagai fraud triangle theory. teori ini menjelaskan faktor yang melatar belakangi penyebab terjadinya kecurangan, yaitu: 1. opportunity opportunity biasanya muncul sebagai akibat lemahnya pengendalian internal di organisasi tersebut. terbukanya kesempatan ini juga dapat menggoda individu atau kelompok yang sebelumnya tidak memiliki motif untk melakukan fraud. faktor-faktor yang menengaruhi tingkat peluang terjadinya kecurangan adalah sebagai berikut: a. faktor pengendalian faktor pengendalian merupakan struktur pengendalian internal organisasi yang dapat mencegah dan mendeteksi tindak kecurangan. stuktur pengendalian yang lemah akan meningkatkan risiko terjadinya kecurangan. b. faktor non-pengendalian faktor non-pengendalian meliputi hal-hal di luar struktur pengendalian internal, yaitu: a) ketidakmampuan untuk menilai kualitas kinerja. b) kegagalan dalam menindak pelaku kecurangan. c) kurangnya akses informasi. d) pengabaian dan kurangnya kapabilitas untuk mendeteksi tindakan-tindakan illegal. e) kurangnya jejak audit. identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 38 2. pressure pressure atau tekanan pada sesorang akan membuat mereka mencari kesempatan melakukan kecurangan. beberapa contoh pressure dapat timbul karena masalah keuangan pribadi, dan sifat-sifat buruk seperti: berjudi, narkoba, berhutang berlebihan dan tenggat waktu dan target kerja yang tidak realistis. pressure dapat dikelompokkan menjadi 4 (empat) tipe, yaitu: a. tekanan keuangan tekanan keuangan merupakan tekanan utama yang dapat menyebabkan seseorang melakukan tindakan kecurangan. b. kebiasaan buruk kebiasaan buruk yang menimbulkan kecanduan, seperti: berjudi, konsumsi obat terlarang, dan minuman beralkohol dapat menjadi penyebab seseorang berbuat kecurangan. c. tekanan pekerjaan upah yang tidak memadai, kurangnya penghargaan terhadap kinerja, dan rasa khawatir akan kehilangan pekerjaan dapat menjadi pemicu tindakan kecurangan. d. tekanan lainnya tindakan kecurangan juga dapat timbul karena tekanan-tekanan lain seperti: keinginan untuk melawan sistem atau suami/istri yang menuntut pemenuhan gaya hidup mewah. 3. rationalization rationalization terjadi karena seseorang mencari pembenaran atas aktivitasnya yang mengandung fraud. pada umumnya para pelaku fraud meyakini atau merasa bahwa tindakannya bukan merupakan suatu kecurangan tetapi adalah suatu yang memang merupakan haknya, bahkan kadang pelaku merasa telah berjasa karena telah berbuat banyak untuk organisasi. dalam beberapa kasus lainnya terdapat pula kondisi dimana pelaku tergoda untuk melakukan fraud karena merasa rekan kerjanya juga melakukan hal yang sama dan tidak menerima sanksi atas tindakan fraud tersebut. definisi fraud secara harafiah fraud didefinisikan sebagai kecurangan, namun pengertian ini telah dikembangkan lebih lanjut sehingga mempunyai cakupan yang luas. adapun menurut the association of certified fraud examiners (acfe) dalam faisol (2013), fraud adalah perbuatanperbuatan yang melawan hukum yang dilakukan dengan sengaja untuk tujuan tertentu (manipulasi atau memberikan laporan keliru terhadap pihak lain) yang dilakukan orang-orang dari dalam atau luar organisasi untuk mendapatkan keuntungan pribadi ataupun kelompok secara langsung atau tidak langsung merugikan orang lain. klasifikasi fraud the association of certified fraud examiners dalam tuanakotta (2010) mengkategorikan kecurangan dalam 3 (tiga) kelompok, yaitu : 1. penyimpangan atas asset (asset missappropriation) asset missappropriation meliputi penyalahgunaan/pencurian asset atau harta perusahaan atau pihak lain. ini merupakan bentuk fraud yang paling mudah dideteksi karena sifatnya yang tangible atau dapat diukur/dihitung (defined value). 2. kecurangan laporan keuangan ( finacial statement fraud) jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 39 merupakan kecurangan yang dilakukan oleh manajemen perusahaan dengan cara membuat salah saji laporan keuangan secara material sehingga dapat menipu pihak-pihak pengambil keputusan yang didasarkan pada data laporan keuangan. 3. korupsi (corruption) jenis fraud ini yang paling sulit dideteksi karena menyangkut kerjasama dengan pihak lain seperti suap, pemerasan dan pemberian illegal, dimana hal ini yang merupakan jenis yang terbanyak di negara-negara berkembang yang penegakan hukumnya lemah dan masih kurang kesadaran akan tata kelola yang baik sehingga faktor integritasnya masih dipertanyakan. fraud jenis ini sering kali tidak dapat dideteksi karena para pihak yang bekerja sama menikmati (simbiosis mutualisme) termasuk didalamnya adalah penyalahgunaan wewenang/konflik kepentingan (conflict of interest), penyuapan (bribery), penerimaan yang tidak sah/illegal (illegal gratuities) dan pemerasan secara ekonomi ( economy extortion). kecurangan akademik (academic fraud) lozier (2010) dalam muslimah (2013) membagi kecurangan akademik (academik fraud) menjadi dua pengertian yaitu kecurangan (cheating) dan plagiarisme. kecurangan (cheating) merupakan tindakan yang dilakukan oleh seseorang dengan menggunakan cara-cara yang tidak sah untuk mendapatkan keberhasilan akademis atau menghindari kegagalan akademis. perilaku curang pada dasarnya akan mengaburkan hasil kemampuan peserta didik. perilaku curang dibagi dalam tiga kategori yaitu (1) memberi, mengambil, atau menerima informasi tertentu, (2) menggunakan suatu alat yang dilarang, (3) memanfaatkan kelemahan orang, prosedur untuk mendapatkan keuntungan. sedangkan plagiarisme atau sering disebut plagiat adalah penjiplakan atau pengambilan karangan, pendapat, dan sebagainya dari orang lain dan menjadikannya seolah karangan dan pendapat sendiri. plagiat dapat dianggap sebagai tindak pidana karena mencuri hak cipta orang lain. di dunia pendidikan, pelaku plagiarism dapat mendapat hukuman berat seperti dikeluarkan dari sekolah/perguruan tinggi (wikipedia.org). kategori-kategori kecurangan akademik (academic fraud) menurut colby (2006) dalam muslimah (2013) menyatakan bahwa di arizuna state university kategori kecurangan akademik dibagi menjadi lima kategori seperti yang dipublikasikan oleh arizuna state university integrity advocates. kategori tersebut adalah: 1. plagiat a. menggunakan kata-kata atau ide orang lain tanpa menyebut atau mencantumkan nama orang tersebut. b. tidak menggunakan tanda kutipan dan menyebut sumber ketika menggunakan kata-kata atau ide pada saat mengerjakan laporan penelitian, makalah dari bahan internet, majalah, koran, dll. 2. pemalsuan data, misalnya membuat data ilmiah yang merupakan data fiktif. 3. penggandaan tugas, yakni mengajukan dua karya tulis yang sama pada dua kelas yang berbeda tanpa izin dosen/guru. 4. menyontek pada saat ujian,seperti: a. menyalin lembar jawaban orang lain. b. menggandakan lembar soal kemudian memberikannya kepada orang lain. c. menggunakan teknologi untuk mencuri soal ujian kemudian diberikan kepada orang lain atau seseorang meminta orang lain mencuri soal ujian kemudian diberikan kepada orang tersebut. identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 40 5. kerjasama yang salah a. bekerja dengan orang lain untuk menyelesaikan tugas individual, seperti bekerjasama dengan orang lain dalam pembuatan skripsi. b. tidak melakukan tugasnya ketika bekerja dengan sebuah tim. menurut lambert dalam muslimah (2013) menyebutkan hal yang senada dengan colby (2006) bahwa umumnya ada empat hal yang termasuk kecurangan akademik: (1) menyontek dengan menggunakan materi yang tidak sah dalam ujian, (2) menggunakan informasi, refensi atau data-data palsu, (3) plagiat, (4) membantu siswa lain untuk menyontek seperti membiarkan siswa lain menyalin tugasnya, memberikan kumpulan soal-soal yang sudah diujiankan, mengingat soal ujian kemudian membocorkannya. faktor-faktor pendorong terjadinya kecurangan akademik riski (2004) dalam muslimah (2013), menjelaskan bahwa kecurangan akademik disebabkan oleh beberapa faktor, antara lain: 1. individual terdapat berbagai faktor yang dapat mengidentifikasikan karakteristik individu yang dapat digunakan untuk memprediksi perilaku curang. variabel-variabel tersebut, antara lain: a. usia. pelajar yang lebih muda lebih banyak melakukan kecurangan daripada pelajar yang lebih tua. b. jenis kelamin. siswa lebih banyak melakukan kecurangan daripada siswi. penjelasan utama dari pernyatan tersebut dapat dijelaskan oleh teori sosialisasi peran gender yakni wanita dalam bersosialisasi lebih mematuhi aturan daripada laki-laki. c. prestasi akademik. hubungan prestasi akademik dengan kecurangan akademik bersifat konsisten. pelajar yang memiliki prestasi belajar rendah lebih banyak melakukan kecurangan akademik daripada pelajar yang memiliki prestasi belajar tinggi. pelajar yang memiliki prestasi rendah berusaha mencapai prestasi akademik yang lebih tinggi dengan cara berperilaku curang. d. pendidikan orang tua. pelajar yang mempunyai orang tua dengan latar pendidikan yang tinggi akan lebih mempersiapkan diri dalam mengerjakan tugas dan ujian. e. aktivitas ekstrakurikuler. pelajar yang banyak terlibat dalam kegiatan ekstrakurikuler dilaporkan lebih banyak melakukan kecurangan akademik. 2. kepribadian a. moralitas. pelajar yang memiliki level kejujuran yang rendah akan lebih sering melakukan perilaku curang, namun penelitian yang dilakukan untuk mengetahui hubungan antara perkembangan moral dengan menggunakan tahapan moral kohlberg menunjukkan hanya ada sedikit hubungan diantara keduanya. b. variabel yang berkaitan dengan pencapaian akademik. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 41 variabel yang berkaitan dengan kecurangan akademik adalah motivasi, pola kepribadian dan pengharapan terhadap kesuksesan. motivasi berprestasi memiliki hubungan yang positif dengan perilaku curang. c. impulsifitas, afektivitas dan variabel kepribadian yang lain. terdapat hubungan antara perilaku curang dengan impulsifitas dan kekuatan ego. selain hal tersebut, pelajar yang memiliki level tinggi dari tes kecemasan lebih cenderung melakukan perilaku curang. 3. faktor kontekstual a. keanggotaan perkumpulan pelajar yang tergabung dalam suatu perkumpulan pelajar akan lebih sering melakukan perilaku curang. pada perkumpulan pelajar diajarkan norma, nilai dan kemampuankemampuan yang berhubungan dengan mudahnya perpindahan perilaku curang. pada suatu perkumpulan, penyediaan catatan ujian yang lama, tugas-tugas, tugas laboratorium dan tugas akademik lain mudah untuk dicari dan didapatkan. a. perilaku teman sebaya perilaku teman sebaya memiliki pengaruh yang penting terhadap kecurangan akademik. hubungan tersebut dijelaskan dengan menggunakan teori pembelajaran sosial dari bandura dan teori hubungan perbedaan dari edwin sutherland. teori-teori tersebut mengemukakan bahwa perilaku manusia dipelajari dengan mencontoh perilaku individu lain yang memiliki perilaku menyimpang akan berpengaruh terhadap peningkatan perilaku individu yang menirunya. b. penolakan teman sebaya terhadap perlaku curang penolakan teman sebaya terhadap perilaku curang merupakan salah satu faktor penentu yang penting dan dapat berpengaruh terhadap perubahan perilaku curang pada pelajar. 4. faktor situasional a. pelajar terlalu banyak, kompetisi dan ukuran kelas pelajar yang belajar terlalu banyak dan menganggap dirinya berkompetisi dengan pelajar lain lebih cenderung melakukan kecurangan dibandingkan pelajar yang tidak belajar terlalu banyak. c. lingkungan ujian pelajar lebih cenderung melakukan kecurangan di dalam ujian jika pelajar tersebut berpikir bahwa hanya ada sedikit resiko ketahuan ketika melakukan kecurangan. menurut matindas (2010) dalam purnamasari (2013), memaparkan beberapa hal yang mendorong terjadinya kecurangan akademik, antara lain: 1. individu yang bersangkutan tidak tahu bahwa perbuatan tersebut tidak boleh dilakukan. 2. individu yang bersangkutan tahu hal tersebut tidak boleh dilakukan tetapi yakin bahwa individu tersebut dapat melakukannya tanpa ketahuan. 3. individu yang bersangkutan: a). tahu hal tersebut tidak boleh dilakukan b). tidak yakin bahwa perbuatan tersebut tidak akan diketahui, tetapi individu tersebut tidak melihat kemungkinan lain untuk mencapai tujuan utamanya (lulus atau mendapat nilai kredit untuk kenaikan pangkat), dan berharap agar perbuatannya tidak ketahuan. 4. individu yang bersangkutan tidak percaya bahwa ancaman sanksi akan benar-benar dilakukan. 5. individu yang bersangkutan tidak merasa malu apabila perbuatannya diketahui orang lain. identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 42 peraturan kewajiban dan larangan bagi dosen dan karyawan ada beberapa peraturan yang dibuat oleh pemerintah ri guna mengatur kewajiban dan larangan bagi kalangan dosen serta karyawan di perguruan tinggi, adapun peraturannya yaitu sebagai berikut d. pp nomor 53 tahun 2010 pp nomor 53 tahun 2010 tentang disiplin pegawai negeri menjelaskan beberapa kewajiban dan larangan bagi karyawan dan dosen, yaitu sebagai berikut: e. pasal 3 setiap pns wajib: a. ayat 9: bekerja dengan jujur, tertib, cermat, dan bersemangat untuk kepentingan negara; b. ayat 10: melaporkan dengan segera kepada atasannya apabila mengetahui ada hal yang dapat membahayakan atau merugikan negara atau pemerintah terutama di bidang keamanan, keuangan, dan materiil; c. ayat 11: masuk kerja dan menaati ketentuan jam kerja; d. ayat 12: mencapai sasaran kerja pegawai yang ditetapkan; b) pasal 4 setiap pns dilarang: a. ayat 1: menyalahgunakan wewenang; b. ayat 2: menjadi perantara untuk mendapatkan keuntungan pribadi dan/atau orang lain dengan menggunakan kewenangan orang lain; c. ayat 6: melakukan kegiatan bersama dengan atasan, teman sejawat, bawahan, atau orang lain di dalam maupun di luar lingkungan kerjanya dengan tujuan untuk keuntungan pribadi, golongan, atau pihak lain, yang secara langsung atau tidak langsung merugikan negara; d. ayat 8: menerima hadiah atau suatu pemberian apa saja dari siapapun juga yang berhubungan dengan jabatan dan/atau pekerjaannya; e. ayat 11 : menghalangi berjalannya tugas kedinasan; 2. pp nomor 37 pasal 29 tahun 2009 pp nomor 37 pasal 29 tahun 2009 tentang dosen menjelaskan tentang kewajiban dosen dalam memberikan nilai kepada tiap mahasiswa yang diajarkannya, yang rinciannya sebagai berikut: f. ayat 1: dosen memiliki kebebasan dalam memberikan penilaian dan menentukan kelulusan mahasiswa sesuai dengan kriteria dan prosedur yang ditetapkan oleh perguruan tinggi dan peraturan perundang-undangan. b. ayat 2: penilaian dan penentuan kelulusan mahasiswa sebagaimana dimaksud pada ayat (1), dilakukan dosen secara objektif, transparan, dan akuntabel. 3. undang-undang no 14 pasal 67 tahun 2005 uu no 14 pasal 67 tahun 2005 menjelaskan hukuman bagi para dosen yang telah melakukan kecurangan, yaitu sebagai berikut: ayat 2: dosen dapat diberhentikan tidak dengan hormat dari jabatan sebagai dosen karena: a. melanggar sumpah dan janji jabatan; b. melanggar perjanjian kerja atau kesepakatan kerja bersama; atau c. melalaikan kewajiban dalam menjalankan tugas selama 1 (satu) bulan atau lebih secara terus-menerus. kerangka teoritis pada gambar dibawah dapat menunjukkan suatu kerangka pemikiran yang akan diteliti sebagai berikut: jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 43 gambar 1. kerangka penelitian metode penelitian subjek dan objek penelitian subjek penelitian adalah subjek yang dituju untuk diteliti oleh peneliti. objek penelitian adalah obyek yang dijadikan penelitian atau yang menjadi titik perhatian suatu penelitian. dalam penelitian ini yang menjadi subjek penelitian adalah mahasiswa fakultas ekonomidan bisnis angkatan 2011-2012, karena dalam penelitian ini mahasiswa angkatan 2011-2012 sedang melakukan penelitian yang berhubungan dengan indikator yang akan diteliti oleh peneliti. sedangkan objek penelitian ini adalah fakultas ekonomi dan bisnis universitas bengkulu. sumber data sumber data dalam penelitian ini adalah data primer. data primer merupakan data penelitian yang diperoleh secara langsung dari sumber asli. dalam penelitian ini, data diperoleh langsung dari responden dengan mengajukan beberapa pernyataan yang terdapat dalam kuesioner dan mengajukan beberapa pertanyaan secara langsung (wawancara) dengan bertatap muka terkait fraud academic pada mahasiswa s1 fakultas ekonomi angkatan 2011-2012 yang sedang menjalankan penelitian. popolasi dan sampel penelitian populasi dalam penelitian ini adalah mahasiswa fakultas ekonomi dan bisnis yang terdiri dari mahasiswa s1 jurusan akuntansi angkatan 2011-2012, mahasiswa s1 jurusan manajemen angkatan 2011-2012, mahasiswa s1 jurusan studi pembangunan angkatan 2011-2012, mahasiswa ekstensi ekonomi angkatan 2011-2012. sampel yang diambil sebagai responden dalam penelitian ini adalah sebanyak 88 orang mahasiswa. untuk mengambil jumlah sampel peneliti menggunakan rumus slovin, yaitu sebagai berikut: n = n 1+n(α)2 keterangan: n : jumlah sampel minimal n : jumlah populasi identifikasi tingkat kecurangan akademik kecurangan akademik kecurangan oleh mahasiswa kecurangan oleh dosen kecurangan oleh karyawan identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 44 α : nilai kritis (batasan ketelitian) yang diinginkan (persen kelonggaran ketidaktelitian karena pengambilan sampel populasi). dalam penelitian ini nilai α adalah sebesar 0,1 atau 10%. dengan menggunakan tingkat kesalahan 10%,maka ukuran sampel dapat dihitung sebagai berikut: n = 757 1+757(o,1)2 = 757/8,57 = 88,33 dibulatkan menjadi 88 orang berdasarkan rumus slovin diatas, maka sampel dalam penelitian ini sebanyak 88 orang mahasiswa yang terdiri dari mahasiswa ekstensi ekonomi angkatan 2011-2012 dan mahasiswa s1 reguler fakultas ekonomi angkatan 2011-2012. metode pemilihan sampel pemilihan sampel dalam penelitian ini yaitu menggunakan tehnik convenience sampling. metode ini memilih sampel dari elemen populasi (orang atau kejadian) yang datanya mudah diperoleh peneliti. elemen populasi yang dipilih sebagai subjek sampel adalah tidak terbatas sehingga peneliti memiliki kebebasan untuk memilih sampel yang paling cepat dan mudah (sanusi, 2011). melalui teknik convenience sampling sampel diambil/dipilih berdasarkan kemudahan dan sesuai dengan kriteria penelitian. metode pengumpulan data penyebaran kuesioner data yang digunakan dalam penelitian ini diperoleh dengan menggunakan metode pengumpulan data melalui penyebaran kuesioner. kuesioner merupakan daftar pernyataan yang akan diisi oleh reponden, yaitu terkait fraud academic. dalam penelitian ini kuesioner dibuat kedalam 36 pernyataan dengan menggunakan pengukuran skala likert dengan poin 1 sampai 5. kuesioner yang akan dibagikan/disebarkan dalam penelitian ini yaitu sebanyak 88 kuesioner. kuesioner tersebut akan diberikan pada mahasiswa fakultas ekonomi dan bisnis yang telah dijadikan sebagai sampel dalam penelitian ini. setelah kuesioner dibagikan, peneliti akan langsung mengambilnya dari responden. dari hasil kuesioner ini nanti, diharapkan dapat menunjukan hal yang sebenarnya mengenai tingkat kecurangan akademik yang terjadi di fakultas ekonomi dan bisnis universitas bengkulu. wawancara pada penelitian ini, peneliti juga menggunakan metode wawancara dalam usaha memperoleh data pendukung terkait fraud academic yang terjadi di fakultas ekonomi dan bisnis. teknik wawancara ini dilakukan secara formal dan intensif sehingga akan mampu memperoleh informasi sebanyak mungkin secara jujur dan detail. dalam penelitian ini, peneliti menggunakan wawancara dengan pertanyaan terstruktur, dimana peneliti menggunakan pedoman wawancara yang telah tersusun. dalam teknik ini, peneliti menggunakan alat bantu seperti tape recorder. pada penelitian ini, peneliti menggunakan wawancara kepada 5 informan yang dipilih dari 88 responden, wawancara tersebut akan memperkaya informasi tentang kecurangan akademik yang terjadi di fakultas ekonomi dan bisnis. penentuan informan pada penelitian ini didasarkan pada hasil kuesioner yang ditelah dianalisa oleh peneliti sebelumnya pengumpulan data dengan tehnik wawancara ini akan menghasilkan data-data berupa catatan hasil wawancara yang dapat berupa transkrip dari keseluruhan wawancara. dari jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 45 wawancara mendalam ini, peneliti berharap dapat menambah serta memperkaya informasi terkait kecurangan akademik tersebut. uji kualitas data validitas adalah suatu ukuran yang menunjukkan tingkat kevalidan atau kesahihan suatu instrument. suatu instrument yang valid mempunyai validitas tinggi dan sebaliknya bila tingkat validitas rendah maka instrument tersebut kurang valid. dari hasil uji validitas yang telah dilakukan 12 variabel menunjukan kevalidan dan uji reliabilitas digunakan untuk mengukur apakah jawaban responden terhadap pertanyaan dalam kuesioner konsisten atau stabil dari waktu ke waktu. pada penelitian ini, uji reliabilitas dilakukan dengan uji statistik cronbach alpha. hasil uji reliabilitas yang telah dilakukan juga menunjukkan bahwa 12 variabel bersifat realibel. hasil penelitian pembahasan prilaku kecurangan pada akademik dapat dilakukan oleh kalangan mahasiswa, dosen dan juga oleh karyawan bagian akademik. prilaku kecurangan tersebut dapat terjadi disebabkan oleh berbagai alasan pelaku dalam melakukan tindakan kecurangan, seperti adanya kesempatan dan juga tekanan sehingga membuat pelaku melakukan tindakan kecurangan. prilaku kecurangan akademik yang terjadi pada fakultas ekonomi dan bisnis di universitas bengkulu berada pada kategori sangat rendah, rendah dan juga sedang. hal ini dapat diketahui dari nilai rata-rata dari beberapa indikator kecurangan akademik. dari hasil penelitian yang telah dilakukan sebelumnya, dapat dilihat bahwa sebagian besar indikator pada prilaku kecurangan akademik berada pada kategori sangat rendah yakni dengan memiliki nilai rata-rata dibawah 1,80. meskipun sebagian besar dari indikator kecurangan akademik menunjukkan berada pada kategori “sangat rendah” namun dari data yang terlihat ada beberapa indikator yang berada pada kategori “rendah” dengan nilai rata-rata antara 1,81-2,60 dan juga kecurangan yang berada pada kategori “sedang” dengan nilai rata-rata antara 2,61-3,40. adapun tingkat kecurangan tiap-tiap indikator dari fraud academic yaitu dijelaskan sebagai berikut : 1. indikator dari kecurangan akademik yang dilakukan oleh mahasiswa a. menyontek prilaku kecurangan pada indikator menyontek dapat berupa melihat jawaban teman sebangku atau sekelas, membawa catatan yang dilarang dalam ujian ataupun membuka buku pada saat ujian berlangsung. indikator kecurangan dengan menyontek ini termasuk kedalam kategori “sedang”. hal ini berdasarkan pada nilai rata-rata yang diperoleh dari penyebaran kuesioner kepada responden bahwa indikator menyontek memiliki nilai rata-rata sebesar 2,64. dari nilai rata-rata tersebut membuktikan bahwa sebagian besar responden pernah melakukan prilaku menyontek pada saat ujian. sedangkan dari hasil wawancara yang telah dilakukan kepada informan sebagai informasi tambahan dalam penelitian ini, informan mengatakan bahwa perbuatan menyontek yang kerap dilakukan disebabkan karena mereka memperoleh kesempatan dalam melakukan perbuatan kecurangan, hal tersebut dikarenakan kurangnya pengawasan saat ujian yang dilakukan oleh dosen pengawas. b. membeli soal tindakan kecurangan akademik yang dapat dilakukan oleh kalangan mahasiswa di lingkungan perguruan tinggi yaitu membeli soal ujian kepada pihak tertentu. tindakan identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 46 kecurangan ini merupakan tindakan yang dilakukan oleh mahasiswa dengan membeli soal ujian kepada pihak tertentu agar dapat memperoleh soal ujian yang akan diujiankan, dengan begitu ia dapat menjawab semua pertanyaan dengan baik pada saat ujian berlangsung. berdasarkan dari hasil penyebaran kuesioner, indikator ini memiliki nilai rata-rata sebesar 1,26, yang membuktikan bahwa kecurangan ini tidak terjadi di lingkungan fakultas ekonomi dan bisnis. hal ini didukung dari hasil wawancara kepada kelima informan bahwa tidak ada informan yang membeli soal ujian kepada pihak tertentu agar mendapatkan nilai yang bagus. maka hal tersebut dapat disimpulkan bahwa mahasiswa fakultas ekonomi dan bisnis dalam melakukan kecurangan akademik pada indikator membeli soal ujian berada pada kategori “sangat rendah”. c. membeli nilai prilaku kecurangan selanjutnya yang dapat dilakukan oleh mahaisswa yaitu kecurangan akademik dengan membeli nilai.. kecurangan akademik dengan membeli nilai dilakukan oleh mahasiswa dengan memberikan imbalan tertentu kepada dosen tertentu dengan hasil mahasiswa tersebut mendapatkan nilai yang bagus. data penelitian menunjukkan bahwa kecurangan ini merupakan kecurangan yang tidak pernah terjadi, hal ini dibuktikan dari nilai rata-rata yang dimiliki yaitu sebesar 1,10 atau berada pada kategori “sangat rendah”. hal ini sesuai dengan hasil wawancara kepada informan bahwa informan tidak pernah melakukan perbuatan kecurangan dengan membeli nilai kepada dosen agar mendapatkan nilai yang bagus. d.plagiat prilaku kecurangan akademik yang dilakukan oleh kalangan mahasiswa berikutnya yaitu prilaku kecurangan dengan plagiat. prilaku kecurangan ini dapat berupa, seperti mengutip katakata dari internet ataupun kata-kata yang terdapat dibuku yang dimasukkan kedalam penelitian (skripsi) tanpa menyatakan sumbernya. pada prilaku kecurangan yang dilakukan oleh mahasiswa dengan plagiat ini memiliki nilai rata-rata sebesar 2,22, hal ini berdasarkan dari hasil penyebaran kuesioner kepada responden. hal tersebut membuktikan bahwa kebanyakan responden tidak melakukan prilaku kecurangan dengan plagiat ini tetapi walaupun demikian ada sebagian kecil responden yang melakukan perbuatan kecurangan dengan mengutip kata-kata dari internet/buku tanpa menyatakan sumber aslinya. sedangkan dari hasil wawancara kepada kelima informan, bahwa informan melakukan perbuatan plagiat dikarenakan mencantumkan sumber asli bukan merupakan sesuatu yang penting, hal ini berdasarkan pada informasi yang diperoleh lewat wawancara kepada salah satu informan bahwa ia akan mencantumkan sumber asli ketika diminta oleh dosen dan juga ketika sumber asli dari kata-kata yang dikutip mudah diperoleh. dengan demikian jika dikaitkan dengan teori fraud triangle bahwa kecurangan ini dapat terjadi disebabkan karena ada faktor kesempatan. yakni mahasiswa yang melakukan prilaku kecurangan dengan plagiat memperoleh kesempatan dikarenakan sedikitnya perhatian dari dosen pembimbing terhadap referensi yang digunakan didalam penelitian mahasiswa tersebut. e.meminta bantuan orang lain dalam pembuatan skripsi prilaku kecurangan akademik yang dapat terjadi di lingkungan perguruan tinggi yang dilakukan oleh mahaisswa yaitu kecurangan dengan meminta bantuan kepada orang lain dalam penyelesaian skripsi. prilaku kecurangan dengan meminta bantuan orang lain (skripsi) adalah kecurangan yang dilakukan oleh mahasiswa dengan membayar /meminta seseorang/pihak tertentu agar dapat menyelesaikan skripsi milikinya sehingga skripsinya dapat terselesaikan jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 47 dengan bantuan pihak tersebut. dari data yang telah diperoleh dari penyebaran kuesioner bahwa kecurangan ini memiliki nilai rata-rata sebesar 1,44, atau berada pada kategori “sangat rendah”, sehingga hal ini membuktikan bahwa kecurangan ini tidak terjadi di lingkungan fakultas ekonomi dan bisnis. hal tersebut diperjelas dari hasil wawancara kepada kelima informan bahwa tidak ada dari informan yang pernah yang melakukan kecurangan dengan membayar/meminta pihak tertentu agar dapat menyelesaikan penelitiannya. adapun dari pernyataan informan bahwa ia hanya meminta bantuan pihak tertentu hanya dalam hal seperti menggunakan spss ataupun meminta mencarikan jurnal penelitian kepada sesama teman mahasiswa. 2. indikator dari kecurangan akademik yang dilakukan oleh dosen a. membiarkan mahasiswa menyontek kecurangan akademik yang dilakukan oleh dosen yaitu berupa membiarkan mahasiswa menyontek saat ujian. prilaku membiarkan dalam hal ini contohnya seperti membiarkan mahasiswa melakukan perbuatan yang dilarang pada saat ujian berlangsung yaitu melihat jawaban teman, membaca contekan/materi yang dilarang dan membaca buku perkuliahan yang diujiankan pada saat ujian. dari data yang diperoleh dari hasil penyebaran kuesioner menyatakan bahwa prilaku kecurangan ini memiliki nilai rata-rata sebesar 1,75, sehingga hal tersebut membuktikan bahwa kecurangan ini tidak terjadi di lingkungan fakultas ekonomi dan bisnis. hal ini sesuai dengan hasil wawancara yang telah dilakukan bahwa kecurangan akademik ini tidak pernah dilakukan oleh dosen yang mengajar mereka. adapun dari pernyataan informan bahwa pada saat ujian ada beberapa dosen yang mengizinkan membuka buku perkuliahan, hal itu dikarenakan materi ujian yang cukup sulit. tetapi hal tersebut bukan merupakan prilaku kecurangan yang dilakukan oleh dosen melainkan metode ujian yang bersifat open book yang dilakukan oleh dosen pengampu matakuliah tersebut. sehingga dengan demikian prilaku kecurangan dengan membiarkan mahasiswa melakukan prilaku menyontek ini tidak terjadi di lingkungan fakultas ekonomi dan bisnis. b.menjual soal ujian prilaku kecurangan berikutnya yaitu kecurangan akademikyang dilakukan oleh kalangan dosen dengan menjual soal ujian kepada mahasiswanya. prilaku ini dilakukan oleh dosen dengan sengaja membocorkan soal ujian yang akan diujiankan kepada mahasiswa dengan meminta imbalan tertentu kepada mahasiswa tersebut. pada data penelitian yang telah diperoleh dari hasil penyebaran kuesioner bahwa kecurangan ini memiliki nilai rata-rata sebesar 1,16, atau berada pada kategori “sangat rendah”, sehingga hal tersebut menunjukkan bahwa kecurangan akademik dengan indikator ini tidak pernah terjadi. hal ini juga sesuai dengan hasil wawancara yang telah dilakukan kepada kelima informan, bahwa kecurangan ini merupakan kecurangan yang tidak pernah dilakukan oleh kalangan dosen. dengan demikian dapat disimpulkan bahwa kecurangan akademik dengan menjual soal ujian yang dilakukan oleh dosen tidak terjadi di lingkungan fakultas ekonomi dan bisnis. c.menjual nilai prilaku kecurangan akademik lainnya adalah kecurangan akademik dengan indikator menjual nilai yang dilakukan oleh kalangan dosen. kecurangan ini merupakan kecurangan yang dilakukan oleh dosen dengan memberikan nilai bagus dari matakuliah yang diajarkannya kepada mahasiswa dengan syarat menerima imbalan tertentu yang menguntungkan bagi dosen tersebut. identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 48 pada prilaku kecurangan ini nilai rata-rata yang diperoleh sebesar 1,11, yang membuktikan bahwa kecurangan dengan indikator dengan menjual nilai ini merupakan kecurangan yang tidak pernah terjadi dilingkungan fakultas ekonomi dan bisnis. hal ini juga didukung dari hasil wawancara bahwa kecurangan ini merupakan kecurangan yang tidak pernah dilakukan oleh kalangan dosen. sehingga dengan demikian hal ini membuktikan bahwa dosen dilingkungan fakultas ekonomi dan bisnis sangat objektif dalam memberikan nilai kepada para mahasiswanya. d.tidak masuk mengajar indikator kecurangan akademikyang dilakukan oleh kalangan dosen yaitu dengan prilaku tidak masuk mengajar dikelas. prilaku kecurangan akademik yang dilakukan oleh dosen tersebut berupa melepaskan tanggung jawabnya sebagai pengajar dengan tidak mengajar mahasiswa dikelas sesuai jadwal yang telah ditetapkan. pada prilaku kecurangan ini, memiliki nilai rata-rata sebesar 1,98, hal ini membuktikan bahwa pada kecurangan ini sebagian kecil dosen melakukan perbuatan kecurangan dengan meninggalkan tanggung jawabnya yang tidak masuk mengajar dikelas. hal ini diperjelas dari hasil wawancara yang kepada kelima informan, bahwa ada beberapa dosen yang melakukan tindakan kecurangan ini, dosen tersebut biasanya memiliki kesibukan diluar kampus atau memiliki urusan lain sehingga kelas ditinggalkan begitu saja. dengan demikian jika dikaitkan pada teori fraud triangle bahwa kecurangan ini dapat terjadi dikarenakan adanya faktor kesempatan yang dimiliki oleh dosen tersebut, hal ini disebabkan karena kurangnya pengawasan serta pengendalian yang dilakukan oleh pihak fakultas sehingga dengan demikian dosen tersebut memperoleh kesempatan untuk dapat melakukan perbuatan kecurangan dengan meninggalkan tanggung jawabnya sebagai pengajar. e. memberikan bantuan dalam pembuatan skripsi pada indikator kecurangan dengan memberikan bantuan pembuatan skripsi yang dilakukan oleh kalangan dosen berada pada kategori sangat rendah. pada prilaku kecurangan akademik ini dosen memberikan bantuan dalam pembuatan skripsi kepada mahasiswanya. pada kecurangan ini dosen memberikan bantuan kepada mahasiswa dengan cara membuatkan skripsi dari mahasiswa kemudian dari tindakan kecurangan ini dosen tersebut memperoleh berupa imbalan dari mahasiswa tersebut. data dari hasil penyebaran kuesioner yang mana pada indiaktor ini memiliki nilai ratarata sebesar 1,09, yang menunjukkan bahwa kecurangan dengan indikator ini tidak terjadi di fakultas ekonomi dan bisnis. hal ini juga didukung dari hasil wawacara bahwa kelima informan memberikan pernyataan bahwa tidak ada dosen yang melakukan perbuatan kecurangan dengan memberikan bantuan pembuatan skripsi mahasiswa. f. meminta imbalan dalam membimbing (skripsi) prilaku kecurangan akademik berikutnya yaitu memberikan bantuan dalam pembuatan skripsi yang dilakukan oleh dosen. pada kecurangan ini dosen memberikan bantuan kepada mahasiswa dengan cara membuatkan skripsi dari mahasiswa kemudian dari tindakan kecurangan ini dosen tersebut memperoleh berupa imbalan dari mahasiswa tersebut. data dari hasil penyebaran kuesioner yang mana pada indiaktor ini memiliki nilai rata-rata sebesar 1,09, yang menunjukkan bahwa kecurangan dengan indikator ini tidak terjadi di fakultas ekonomi dan bisnis. hal ini juga didukung dari hasil wawacara bahwa kelima informan memberikan jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 49 pernyataan bahwa tidak ada dosen yang melakukan perbuatan kecurangan dengan memberikan bantuan pembuatan skripsi mahasiswa. 3.kecurangan akademik yang dilakukan oleh karyawan prilaku kecurangan akademik berikutnya yaitu kecurangan dengan merubah nilai matakuliah yang dapat dilakukan oleh karyawan akademik. kecurangan ini merupakan kecurangan yang dapat dilakukan oleh karyawan akademik dengan merubah nilai dari mahasiswa sehingga ia dapat memperoleh suatu keuntungan dari tindakan tersebut. dari data yang telah diperoleh bahwa kecurangan ini memiliki nilai rata-rata sebesar 1,07, yang membuktikan bahwa kecurangan ini tidak terjadi di lingkungan fakultas ekonomi dan bisnis. berdasarkan pada hasil wawancara kepada kelima informan tidak ada karyawan akademik yang mengubah nilai dari mahasiswa. penutup simpulan penelitian ini bertujuan untuk mengetahui tingkat kecurangan dari tiap-tiap indikator dari kecurangan akademik yang dilakukan oleh mahasiswa, dosen dan juga karyawan dilingkungan fakultas ekonomi dan bisnis universitas bengkulu. berdasarkan hasil pembahasan, simpulan dari penelitian ini adalah: (1) pada kecurangan akademik yang dilakukan oleh mahasiswa, prilaku menyontek merupakan prilaku kecurangan tertinggi tingkat terjadinya dibandingkan kecurangan akademik lainnya yang dapat dilakukan oleh kalangan mahasiswa yang mana pada kecurangan ini berada pada kategori sedang, kecurangan tersebut dapat terjadi dikarenakan lemahnya pengawasan oleh dosen pada saat ujian berlangsung sehingga menimbulkan kesempatan bagi mahasiswa dalam melakukan kecurangan.pada saat ujian berlangsung (2) pada kecurangan akademik yang dilakukan oleh dosen sebagian besar prilaku kecurangan berada pada kategori rendah dan juga sangat rendah. adapun prilaku yang berada pada kategori rendah yaitu pada prilaku tidak masuk mengajar dikelas yang dilakukan oleh dosen (tanpa keterangan apapun). pada kecurangan tersebut tingkat terjadinya berada pada kategori rendah artinya tidak terlalu mengkhawatirkan tetapi meskipun demikian perlu sedikit perhatian agar dapat memperbaiki sistem pembelajaran di lingkungan fakultas ekonomi dan bisnis universitas bengkulu. (3) pada kecurangan akademik yang dilakukan oleh karyawan bagian akademik yaitu prilaku kecurangan dengan mengubah nilai matakuliah dari mahasiswa. pada prilaku kecurangan ini tidak terlalu perlu mendapatkan perhatian khusus karena pada kecurangan ini tingkat terjadinya berada pada kategori sangat rendah atau prilaku kecurangan ini tidak pernah terjadi di lingkungan fakultas ekonomi dan bisnis universitas. implikasi penelitian (1) bagi fakultas ekonomi dan bisnis hendaknya meningkatkan pengendalian serta pengawasan kepada mahasiswa agar tindakan kecurangan-kecurangan yang dapat dilakukan oleh mahasiswa, seperti menyontek pada saaat ujian dapat diturunkan tingkat terjadinya ke kategori sangat rendah, sehingga kualitas output dari fakultas ekonomi dan bisnis menjadi lebih baik. identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 50 (2) bagi unit pengendalian mutu hendaknya penelitian ini menjadi bahan acuan dalam menyusun sistem kendali mutu khususnya bidang pembelajaran di fakultas ekonomi dan bisnis. keterbatasan penelitian penelitian ini memiliki keterbatasan yang memerlukan perbaikan dan pengembangan dalam penelitian selanjutnya. keterbatasan dalam penelitian ini adalah: (1) pada metode wawancara yang dijadikan informan hanya sebanyak 5 orang mahasiswa sehingga mengakibatkan peneliti hanya memperoleh sedikit informasi mengenai kecurangan akademik yang terjadi dilingkungan fakultas ekonomi dan bisnis. (2) responden pada penelitian ini adalah mahasiswa regular dan mahasiswa ekstensi, namun lebih banyak didominasi oleh mahasiswa reguler sedangkan mahasiswa ektensi yang berpartisipasi didalam penelitian ini hanya 18 orang dari 88 responden. sehingga hasil penelitian tidak menggambarkan tingkat kecurangan secara keseluruhan. hal tersebut dikarenakan mahasiswa ektensi sebagian besar sudah mempunyai pekerjaan sehinggga membuat mereka mempunyai sedikit waktu untuk belajar maka tekanan untuk melakukan kecurangan cukup tinggi. saran berdasarkan hasil penelitian yang telah dilakukan, diajukan saran untuk penelitian selanjutnya antar lain: (1) memperbanyak jumlah informan sehingga informasi yang didapatkan lebih banyak mengenai kecurangan akademik. (2) lebih banyak menggambil responden penelitian dari mahasiswa ektensi demi mendapatkan gambaran secara keseluruhan tingkat kecurangan akademik yang terjadi. jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 35-52 51 daftar pustaka colby, b. 2006. cheating; what is it (online), (http://clas.asu.edu /files/ai%20flier.pdf, diakses tanggal 14 mei 2015). herman. 2008. “pengaruh keadilan organisasi dan sistem pengendalian intern terhadap kecurangan” .skripsi. fakultas ekonomi universitas negeri padang. jogiyanto, h.m. 2004. metodologi penelitian bisinis. yogyakarta : bpfe karni. 2000. klasifikasi fraud. (http://berkatzega.blogspot.com/2014/11/tugas-softskill-2kecurangan -fraud.html, diakses tanggal 10 april) lambert, e.g., hogan, n.l.,&barton, s.m. 2003. collegiate academic dishonesty revisited: what have they done it, who does it, and why did theydo it. electronic jounal of sosiology (online) ( http://www.sociology.org /content/vol7.4/lambert etal.html, diakses tanggal 14 mei 2015) faisol, moh. 2013. akuntansi forensik dan fraud examination, apa dan bagaimana?.artikel (http://semangadmu.nlogspot.com/2013/10/akuntansi-forensik-dan -fraud.html?m=1, diakses tanggal 27 mei 2015). muslimah. 2013. “persepsi mahasiswa akuntansi terhadap praktik-praktik kecurangan akademik ( akademik fraud)”. skripsi. jurusan akuntansi fakultas ekonomi universsitas brawijaya, malang. purnamasari. 2013. “analisis pengaruh dimensi fraud triangle terhadap perilaku kecurangan akadamik mahasiswa pada saat ujian dan metode pencegahannya”. skripsi. jurusan akuntansi fakultas ekonomi universitas brawijaya, malang. peraturan pemerintah republik indonesia. nomor 37 tahun 2009. dosen.jakarta: kementrian pendidikan dan budaya ( kemendikbud) republik indonesia. peraturan pemerintah reoublik indonesia nomor 53 tahun 2010. disiplin pegawai negeri sipil. jakarta: kementrian pendidikan dan budaya (kemendikbud) republik indonesia. rahmalia,gugus. 2014. “perilaku kecurangan akademik mahasiswa: dimensi fraud diamond”. skripsi jurusan akuntansi fakultas ekonomi dan bisinis universits brawijaya, malang. riski.2004. pendorong terjadinya fraud .(online). (http://download.portalgaruda .org.pdf, diakses 16 juni 2015). sanusi. 2011. metodologi penelitian bisnis. jakarta: salemba empat sayyid. 2012. fraud dan akuntansi forensik. fakultas syariah dan ekonomi islam iain, banjarmasin. http://clas.asu.edu/ http://berkatzega.blogspot.com/2014/11/tugas-softskill-2-kecurangan%20-fraud.html http://berkatzega.blogspot.com/2014/11/tugas-softskill-2-kecurangan%20-fraud.html identifikasi tingkat kecurangan akademik di lingkungan …… halimatusyadiah dan aditiyawarman nugraha 52 sugiyono. 2013. metode penelitian kuantitatif, kualitatif dan r&d. bandung: alfabeta. tuanakotta. 2010. akuntansi forensic dan audit investigative. jakarta: salemba empat. undang-undang republik indonesia. nomor 14 tahun 2005. kewajiban dan larangan dosen. jakarta: kementrian pendidikan dan budaya republik indonesia. bintaro, wahyu., purwanto, edy., noviyani, indah, dyah. 2013. hubungan self regulated dengan kecurangan akademik mahasiswa. educational psycology journal 2(1) 2013: jurusan psikologi fakultas ilmu pendidikan universitas negeri padang. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 27 39 27 sensitivitas etis dan pertimbangan moral mahasiswa akuntansi terhadap dilema bisnis ethical sensitivity and moral considerations of accounting students toward business dilemma. kiki apriyana1), lisa martiah nila puspita2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu 1 ) 2 ) kiky_apriyana04@yahoo.com 1 ) lisa_mnp@unib.ac.id 2 ) abstaract the purpose of this study was to prove the influence of the dimension of moral intensity (perceived overall harm and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students and to prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. this study used four case scenarios to explain the impact of the dimension of moral intensity, such as passing of company policies, approving of a questionable expense report, manipulating of company books, and extending of questionable credit, by using 85 samples of accounting students in university of bengkulu. primary data were obtained from the result of the dissemination of the questionnaires. the testing of hypotesis in this study was using multiple regression analysis and hierarchical regression analysis. the result showed that perceived overall harm has negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceived societal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. the result also showed that the perceived overall harm and perceived societal pressure influence moral judgements of accounting students through ethical sensitivity. key words: ethical sensitivity, moral judgments, moral intensity, perceived overall harm, and perceived societal pressure. abstrak tujuan dari penelitian ini adalah untuk membuktikan pengaruh dimensi intensitas moral (persepsi kerugian keseluruhan dan tekanan sosial yang dirasakan) terhadap sensitivitas etika dan penilaian moral mahasiswa akuntansi dan untuk membuktikan pengaruh dimensi intensitas moral terhadap penilaian moral. melalui sensitivitas etika. penelitian ini menggunakan empat skenario kasus untuk menjelaskan dampak dari dimensi intensitas moral, seperti pengesahan kebijakan perusahaan, menyetujui laporan pengeluaran yang dipertanyakan, memanipulasi buku perusahaan, dan memperluas kredit yang dipertanyakan, dengan menggunakan 85 sampel mahasiswa akuntansi di universitas bengkulu. data primer diperoleh dari hasil penyebaran kuesioner. pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dan analisis regresi hirarkis. hasil penelitian menunjukkan bahwa kerugian keseluruhan yang dirasakan memiliki pengaruh negatif terhadap sensitivitas etika dan penilaian moral mahasiswa akuntansi, sementara itu tekanan sosial yang dirasakan memiliki pengaruh positif terhadap sensitivitas etika dan penilaian moral mahasiswa akuntansi. hasilnya juga menunjukkan bahwa kerugian keseluruhan yang dirasakan dan tekanan sosial yang dirasakan mempengaruhi penilaian moral mahasiswa akuntansi melalui sensitivitas etis. kata kunci: sensitivitas etis, pertimbangan moral, intensitas moral, persepsi keseluruhan bahaya, dan tekanan sosial persepsi. pendahuluan keberadaan kode etik akuntan dimaksudkan untuk mengatur perilaku akuntan dalam menjalankan pekerjaannya. namun, dalam menjalankan pekerjaannya, akuntan publik banyak dihadapkan pada sebuah dilema etika dalam pengambilan keputusan yang etis dan tidak etis. dilema etika merupakan situasi dimana seorang akuntan harus membuat keputusan tentang perilaku seperti apa yang tepat untuk dilakukannya (arens et al., 2011). dilema ini sensitivitas etis dan pertimbangan moral... kiki apriyana dan lisa martiah nila puspita 28 mengakibatkan seorang akuntan publik berada pada konflik audit dalam proses auditya. konflik dalam audit akan berkembang pada saat auditor mengungkapkan informasi yang oleh klien tidak ingin dipublikasikan kepada umum (lubis, 2010). banyaknya kasus pelanggaran etika yang terjadi, telah menurunkan kepercayaan masyarakat terhadap profesionalisme seorang akuntan publik. hal ini menunjukkan perlunya upaya untuk mengembalikan kepercayaan masyarakat terhadap profesi akuntan. hal ini tidak terlepas dari dunia pendidikan dimana calon akuntan mengenal dan mempelajari tentang ilmu akuntansi. dunia pendidikan yang baik akan membentuk mahasiswa menjadi calon akuntan yang mempunyai sikap profesional dan berlandaskan pada standar moral dan etika (rianto, 2008 dalam juita, 2011). penelitian ini merupakan replikasi dari penelitian yang telah dilakukan oleh shawver & shawver (2013) dengan menggunakan dua dari model empat komponen rest (1986) yaitu sensitivitas etis dan pertimbangan moral, serta model intensitas moral jones (1991) yang dikelompokkan menjadi dua dimensi yaitu perceived overall harm dan perceived societal pressure. dikelompokkan menjadi dua dimensi yaitu perceived overall harm dan perceived societal pressure. penelitian ini dilakukan kembali dengan maksud apakah hasil yang diperoleh akan sama dengan penelitian sebelumnya dengan menggunakan teori yang sama. selain itu penelitian mengenai pengaruh komponen intensitas moral terhadap proses pengambilan keputusan masih sedikit dilakukan. berdasarkan latar belakang di atas maka permasalahan dalam penelitian ini adalah apakah perceived overall ham dan perceived societal pressure berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika, membuat pertimbangan moral yang bertentangan dengan tindakan, dan membuat pertimbangan moral yang bertentangan dengan tindakan melalui sensitivitas etis. sesuai dengan permasalahan yang dikemukakan maka tujuan penelitian ini adalah untuk membuktikan apakah perceived overall harm dan perceived societal pressure berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika, membuat pertimbangan moral yang bertentangan dengan tindakan, dan membuat pertimbangan moral dengan tindakan melalui sensitivitas etis. kerangka teoritis dan hipotesis teori etika menurut kanter (2001) dalam bukunya agoes dan ardana (2014), bahwa etika berasal dari bahasa yunani yaitu ethos yang merupakan bentuk tunggal, yang memiliki arti tempat tinggal, padang rumput, kandang, kebiasaan, adat, watak, perasaan, sikap, dan cara berpikir. beberapa teori etika yang berkembang dalam rangka pengembangan ilmu pengetahuan yaitu: egoisme, utilitiarianisme, dan deontologi. teori etika dapat membantu proses pengambilan keputusan yang berkaitan dengan moral dan justifikasi terhadap keputusan tersebut. dengan adanya teori etika kasus-kasus yang terjadi di indonesia diharapkan dapat berkurang di masa yang akan datang (bertens, 2007). dilema etika dan keputusan etis dilema etika merupakan situasi dimana seseorang harus membuat keputusan tentang perilaku seperti apa yang tepat untuk dilakukan (arens et al., 2011. sebuah model pengambilan keputusan etis tidak berada kepada pemahaman bagaimana seharusnya seseorang membuat keputusan etis (ought to do), namun lebih kepada pengertian bagaimana proses pengambilan keputusan etis itu sendiri. alasannya adalah sebuah pengambilan keputusan etis akan jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 27 39 29 memungkinkan menghasilkan keputusan yang etis dan keputusan yang tidak etis, dan memberikan label atau mendefinisikan apakah suatu keputusan tersebut etis atau tidak etis akan mungkin sangat menyesatkan (novius & sabeni 2008). model empat komponen rest rest (1986) dalam shawver & shawver (2013) menyatakan bahwa terdapat empat langkah dalam proses pengambilan keputusan etis yang mencakup sensitivitas etis/moral, pertimbangan moral, niat moral, dan perilaku moral. proses pengambilan keputusan dengan model rest (1986) dapat digambarkan sebagai berikut: 1. gambar 1. proses pengambilan keputusan rest sensitivitas etis sensitivitas merupakan tahap pertama dalam proses pengambilan keputusan etis menurut rest (1986). sensitivitas etis merupakan kemampuan seseorang dalam mengidentifikasi masalah etis ketika dihadapkan pada situasi yang mengandung dilema etis. shaub et al. (1993), mendefinisikan sensitivitas etis sebagai kemampuan dalam mengambil suatu keputusan dengan mempertimbangkan sifat dasar etis dari keputusan yang dibuat. kemampuan tersebut sangat penting bagi akuntan ketika harus menghadapi dilema etika. hunt dan vitell (1986) menyatakan bahwa pemahaman seseorang mengenai masalah etis dipengaruhi oleh pengalaman dan lingkungan. pertimbangan moral pertimbangan moral terjadi ketika seseorang mengevaluasi mengenai tindakan seperti apa yang benar secara moral. pertimbangan moral adalah tahap kedua dari model rest (1986). pertimbangan moral menggambarkan kemampuan untuk mengenali hal yang benar secara moral yang harus dilakukan. jones (1991) berpendapat bahwa pemikiran moral memerlukan waktu dan energi menyangkut pengumpulan fakta, mempertimbangkan prinsip-prinsip dan nilai, serta pembuatan keputusan. intensitas moral dan komponen intensitas moral menurut jones (1991) dalam novius (2008), intensitas moral adalah sebuah konstruk yang mencakup karakteristik-karakteristik yang merupakan perluasan dari isu-isu yang terkait dengan isu moral utama dalam sebuah situasi yang akan mempengaruhi persepsi individu mengenai masalah etika dan intensi keperilakuan yang dimilikinya. intensitas moral dan model empat komponen rest proses pengambilan keputusan sering kali digerakkan oleh adanya masalah moral yang membutuhkan sebuah solusi atau respon dan juga beberapa tindakan (jones, 1991). jones (1991) mengatakan bahwa intensitas moral yang akan langsung mempengaruhi setiap tahap dalam kerangka pengambilan keputusan etis. intensitas moral akan mempengaruhi pengenalan individu terhadap isu moral melalui pengenalan individu terhadap dampak dari keputusan moral. intensitas moral juga akan mempengaruhi pertimbangan moral seseorang setelah sensitivtas etis pertimbangan moral niat moral perilaku moral sensitivitas etis dan pertimbangan moral... kiki apriyana dan lisa martiah nila puspita 30 mengetahui dampak dari keputusan moral. intensitas moral juga memainkan peranan penting dalam membangun niat moral dengan mempengaruhi niat moral melalui emosi, perasaan, dan suasana hati (mood), yang nantinya akan terwujud dalam perilaku moral. intensitas moral dan senisitivitas etis penelitian sebelumnya juga menunjukkan bahwa perceived overall harm dan perceived societal pressure mempengaruhi sensitivitas etis mahasiswa akuntansi (sweeney & costello, 2009; yang & wu, 2009), profesional pemasaran (shinghapakdi et al., 1996). begitu juga penelitian yang dilakukan shawver & shawver (2013) menunjukkan bahwa dimensi intensitas moral mempengaruhi evaluasi etis mahasiswa akuntansi. berdasarkan penjelasan dan penelitian terdahulu di atas bahwa dimensi overall harm dan societal pressure dapat mempengaruhi sensitivitas mahasiswa akuntansi, maka hipotesis dalam penelitian ini yaitu: h1a: perceived overall harm berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika. h1b: perceived societal pressure terhadap suatu tindakan yang merugikan, berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika. intensitas moral dan pertimbangan moral beberapa penelitian sebelumnya telah meneliti pengaruh dimensi intensitas moral terhadap pertimbangan moral dan hasilnya menunjukkan bahwa perceived overall harm dan perceived societal pressure mempengaruhi pertimbangan moral mahasiswa akuntansi (sweeney & costello, 2009; yang & wu, 2009), profesional pemasaran (shinghapakdi et al., 1996). begitu juga penelitian yang dilakukan shawver & shawver (2013) menunjukkan bahwa dimensi intensitas moral mempengaruhi penilaian etis mahasiswa akuntansi. berdasarkan penjelasan dan penelitian terdahulu di atas bahwa dimensi overall harm dan societal pressure dapat mempengaruhi penilaian moral mahasiswa akuntansi, maka hipotesis yang akan diuji yaitu: h2a: perceived overall harm berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. h2b: perceived societal pressure berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. intensitas moral dan pertimbangan moral melalui sensitivitas etis jones (1991) mengatakan bahwa intensitas moral yang akan langsung mempengaruhi setiap tahap kerangka pengambilan keputasan etisnya. hal ini sejalan dengan hasil penelitian sebelumnya yang menunjukkan bahwa masing-masing dimensi intensitas moral secara signifikan berkorelasi langsung dengan penilaian etis (sighapakdi et al., (1996); sweeney & costello (2009); yang & wu (2009) dan shawver & shawver (2013)). maka hipotesis dalam penelitian ini adalah: h3a : perceived overall harm bepengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan melalui sensitivitas etis. h3b : perceived societal pressure berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan melalui sensitivitas etis. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 27 39 31 gambar2. kerangka pemikiran metode penelitian metode pengambilan sampel jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan metode survey. data dalam penelitian ini adalah data primer dengan menggunakan kuesioner yang terdiri dari empat skenario kasus yang diambil dari arens et al., (2011) yaitu melanggar kebijakan perusahaan dan kasus yang diambil dari novius (2008) yang sebelumnya juga telah digunakan oleh sweeney & costello (2009) dan yang & wu (2009) yaitu menyetujui laporan biaya yang diragukan, memanipulasi pembukuan perusahaan dan menambah kredit yang diragukan. sampel yang digunakan dalam penelitian ini adalah mahasiswa s1 akuntansi reguler angkatan 2013 universitas bengkulu berjumlah 117 mahasiswa. data dalam penelitian ini dianalisis dengan menggunakan alat analisis statistika dengan menggunakan program spss 17.0 for windows. sebelum pengujian hipotesis dilakukan, pengujian statistik deskriptif, validitas, reliabilitas, dan normalitas data dilakukan terlebih dahulu. pengujian hipotesis dilakukan dengan menggunakan analisis mulitple regression dan hierarchical regression. pada penlitian ini untuk menguji hipotesis dengan variabel intervening mengguakan analisis jalur (ghozali, 2013). ada atau tidaknya pengaruh intervening dilihat dengan membandingkan nilai koefisien beta dengan menghitung pengaruh langsung dan tidak langsung. jika pengaruh tidak langsung lebih besar dari pengaruh langsung, maka terdapat pengaruh intervening (mediasi). hasil penelitian dan pembahasan statistik deskriptif variabel penelitian n kisaran teoritis mean teoritis kasus 1 kasus 2 kasus 3 kasus 4 kisaran aktual mean sd kisaran aktual mean sd kisaran aktual mean sd kisaran aktual mean sd sensitivitas etis 85 1-7 4 1-7 2,44 1,58 1-7 2,01 1,48 1-7 1,92 1,40 1-7 2,36 1,69 pertimbangan moral 85 1-7 4 1-7 2,86 1,42 1-7 2,40 1,48 1-7 2,24 1,43 1-7 3,04 1,91 percived overall harm 85 4-28 16 5-28 17,04 4,72 7-28 18,60 5,43 4-28 18,34 5,24 4-28 17,28 4,91 besarnya konsekuensi 85 1-7 4 1-7 4,31 1,48 1-7 4,88 1,55 1-7 4,74 1,68 1-7 4,51 1,58 probabilitas efek 85 1-7 4 1-7 4,49 1,46 1-7 5,00 1,53 1-7 4,93 1,46 1-7 4,65 1,45 sensitivitas etis pertimbangan moral intensitas moral: 1. perceived overall harm 2. perceived societal pressure sensitivitas etis dan pertimbangan moral... kiki apriyana dan lisa martiah nila puspita 32 variabel penelitian n kisaran teoritis mean teoritis kasus 1 kasus 2 kasus 3 kasus 4 kisaran aktual mean sd kisaran aktual mean sd kisaran aktual mean sd kisaran aktual mean sd kedekatan temporal 85 1-7 4 1-7 4,01 1,49 1-7 4,40 1,67 1-7 4,08 1,63 1-7 3,99 1,62 konsentrasi efek 85 1-7 4 1-7 4,22 1,57 1-7 4,32 1,87 1-7 4,59 1,66 1-7 4,13 1,68 perceived societal pressure 85 2-14 8 2-14 6,11 2,56 2-14 5,29 2,67 2-14 5,74 2,97 2-14 6,02 2,92 kedekatan 85 1-7 4 1-7 3,34 1,66 1-7 2,76 1,65 1-7 3,05 1,72 1-7 3,15 1,74 konsensus sosial 85 1-7 4 1-7 2,76 1,40 1-7 2,53 1,52 1-7 2,70 1,75 1-7 2,87 1,65 intensitas moral 85 6 – 42 24 7 42 23,14 5,92 11 36 23,89 6,33 6 36 24,08 6,70 6 40 23,29 6,35 uji kualitas data uji validitas validitas digunakan untuk mengukur apakah pernyataan pada kuesioner mampu mengungkapkan sesuatu yang diukur oleh kuesioner. pengujian validitas dalam penelitian ini dilakukan dengan penggunaan confirmatory factor analisys(cfa). valid atau tidaknya pernyataan dalam kuesioner diukur dengan melihat nilai kmo msa dan bartlett’s test. jika kmo msa >0,5 maka pernyataan kuesioner dinyatakan valid. hasil pengujian validitas dalam penelitian ini dapat dilihat pada tabel di bawah ini: tabel hasil pengujian validitas variabel kmo & bartllet’ test keterangan kasus 1 0,748 (sig. 0,000) valid kasus 2 0,744 (sig. 0,000) valid kasus 3 0,736 (sig. 0,000) valid kasus 4 0,710 (sig. 0,000) valid sumber: data primer diolah, 2017 uji reliabilitas reliabilitas digunakan untuk mengukur apakah jawaban responden terhadap pernyataan dalam kuesioner konsisten atau stabil dari waktu ke waktu. uji reliabilitas pada penelitian ini dilakukan dengan menggunakan uji statistic croncbach’s alpha. kuesioner dikatakan reliabel, jika nilai cronbach’s alpha lebih besar dari 0,70 (ghozali, 2013). hasil pengujian reliabilitas pada penelitian ini dapat dilihat pada tabel di bawah ini: jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 27 39 33 tabel hasil pengujian reliabilitas variabel cronbach’ alpha keterangan kasus 1 kasus 2 kasus 3 kasus 4 besarnya konsekuensi 0,731 0,719 0,761 0,732 reliabel consensus social probabilitas efek kedekatan temporal kedekatan konsentrasi efek sumber: data primer diolah, 2017 berdasarkan tabel pengujian reliabilitas tabel 4.4 di atas, dapat dilihat bahwa seluruh variabel yang digunakan dalam penelitian memiliki nilai cronbach’s alpha lebih besar dari 0,70, sehingga dapat disimpulkan bahwa item pernyataan dalam penelitian adalah reliabel. uji asumsi klasik uji normalitas uji normalitas pada penelitian ini menggunakan uji statistik one sample kolmogorov smirnov test. data dikatakan normal apabila asymp.sig (2-tailed) lebih besar dari 0,05 (ghozali, 2013). hasil pengujian normalitas pada penelitian dapat dilihat pada tabel 4.5 di bawah ini: tabel hasil pengujian normalitas variabel kolmogorov smirnov-test asymp.sig (2-tailed) keterangan kasus 1 0,799 0,546 normal kasus 2 0,749 0,628 normal kasus 3 0,656 0,783 normal kasus 4 1,080 0,194 normal sumber: data primer diolah, 2017 berdasarkan tabel di atas terlihat bahwa hasil pengujian normalitas data menunjukkan nilai asymp.sig (2-tailed) lebih besar dari 0,05 untuk semua variabel pada setiap kasus. dengan demikan dapat disimpulkan bahwa data yang digunakan dalam penelitian ini berdistribusi normal. pembahasan pengaruh intensitas moral terhadap sensitivitas etis mahasiswa akuntansi hipotesis 1a (h1a) berdasarkan hasil pengujian hipotesis, hipotesis 1a (h1a) membuktikan bahwa perceived overallharm berpengaruh negatif terhadap kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika. berdasarkan hasil tersebut maka hipotesis 1a (h1a) diterima. hasil ini menunjukkan bahwa semakin tinggi perceived overall harm (kerugian) yang ditimbulkan atas suatu tindakan tidak etis, maka semakin rendah kemampuan mahasiswa akuntansi dalam mengidentifikasi masalah etika (sensitivitas etis rendah) atau sensitivitas etis dan pertimbangan moral... kiki apriyana dan lisa martiah nila puspita 34 sebaliknya semakin tinggi kemampuan mahasiswa akuntansi dalam mengidentifikasi masalah etika, maka semakin rendah perceived overall harm (kerugian) yang ditimbulkan atas suatu tindakan tidak etis. perceived overall harm menunjukkan persepsi seseorang mengenai tingkat kerugian atau manfaat yang ditimbulkan sebagai konsekuensi dari suatu tindakan moral. pada penelitian ini, hasil menunjukkan bahwa perceived overall harm berpengaruh negatif hanya pada kasus 3 yaitu memanipulasi pembukuan perusahaan. artinya, mahasiswa akuntansi tahu bahwa memanipulasi pembukuan perusahaan merupakan suatu tindakan yang akan mengakibatkan kerugian yang besar yang mungkin akan terjadi dalam waktu dekat. namun, tingkat kerugian ini tidak membuat mahasiwa akuntansi peka (sensitif) bahwa tindakan memanipulasi pembukuan perusahaan adalah tindakan yang melibatkan masalah etika. hal ini terjadi, karena mahasiswa akuntansi menganggap tindakan memanipulasi pembukuan perusahaan merupakan tindakan yang biasa dilakukan oleh setiap perusahaan dan akuntan, demi mendapatkan citra baik dimata klien, auditor, maupun dimata masyarakat. hipotesis 1b (h1b) hasil pengujian hipotesis juga menunjukkan bahwa h1b yang menyatakan bahwa perceived societal pressure atas suatu tindakan yang merugikan, berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika diterima. hasil menunjukkan bahwa perceived societal pressure berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi, yang artinya bahwa semakin tinggi perceived societal pressure maka semakin tinggi pula sensitivitas etis yang dimiliki oleh mahasiswa akuntansi. perceived societal pressure dalam penelitian ini menunjukkan persepsi mengenai tingkat kesepakatan sosial apakah suatu tindakan dianggap jahat (tidak etis) atau dianggap baik (etis). hasil penelitian menunjukkan bahwa perceived societal pressure berpengaruh terhadap sensitivitas etis mahasiswa akuntansi dalam semua kasus yaitu melanggar kebijakan perusahaan, menyetujui laporan biaya yang diragukan, memanipulasi pembukuan perusahaan, dan menambah kredit yang diragukan. hasil ini menunjukkan bahwa tindakan-tindakan pada kasus-kasus dalam penelitian dianggap merupakan tindakan yang tidak etis oleh sebagian besar orang, sehingga meningkatkan sensitivitas etis mahasiswa akuntansi. sensitivitas etis mahasiswa akuntansi ini juga ditunjukkan ketika orang yang melakukan tindakan yang dianggap tidak etis adalah seseorang yang dekat dengan mereka (teman dekat), mahasiswa akuntansi tetap menilai bahwa tindakan yang dilakukan oleh orang terdekatnya adalah salah. pengaruh intensitas moral terhadap pertimbangan moral mahasiswa akuntansi hipotesis 2a (h2a) hipotesis 2b (h2b) menyatakan bahwa perceived overall harm berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan diterima. hasil penelitian menunjukkan bahwa perceived overall harm berpengaruh negatif terhadap pertimbangan moral mahasiswa akuntansi. artinya, semakin tinggi perceived overall harm, maka semakin rendah kemampuan mahasiswa akun tansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. dengan demikian dapat dikatakan bahwa ketika suatu tindakan yang dilakukan memiliki dampak kerugian yang tinggi, mahasiswa akuntansi menilai bahwa tindakan tersebut adalah tidak etis (pertimbangan moral tinggi). perceived overall harm dalam penelitian ini berpengaruh negatif terhadap pertimbangan moral yang bertentangan dengan tindakan hanya pada kasus 3 yaitu memanipulasi pembukuan perusahaan. sesuai dengan teori etika utilitiarianisme, suatu tindakan dianggap baik jika jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 27 39 35 membawa manfaat bagi sebanyak mungkin anggota masayarakat, yang dikenal dengan istilah the greatest happiness of the greatest numbers. artinya, tindakan dianggap baik jika tindakan tidak memiliki akibat atau konsekuensi yang buruk bagi masyarakat. teori ini mengarahkan pada pertimbangan mengenai konsekuensi yang mungkin diterima oleh masyarakat sebelum melakukan tindakan. seperti halnya mahasiswa akuntansi yang menilai bahwa tindakan memanipulasi pembukuan perusahaan akan menyebabkan kerugian dan risiko yang besar baik bagi perusahaan, masyarakat, klien, dan individu-individu yang bersangkutan. pada penelitian ini ditemukan bahwa jenis situasi yang dihadapi oleh mahasiswa akuntansi dapat mempengaruhi pertimbangan moral mahasiswa akuntansi. mahasiswa akuntansi lebih terfokus atau tertarik dengan kasus yang memang dalam dunia nyata merupakan kasus yang dianggap fenomenal oleh masyarakat luas, dibandingkan kasus-kasus yang terjadi dalam internal perusahaan yang hanya diketahui oleh orang-orang yang bersangkutan dalam internal perusahaan. seperti, memanipulasi pembukuan perusahaan, tindakan memanipulasi pembukuan secara nyatanya diketahui masyarakat sebagai tindakan kecurangan akuntansi, sangat tidak etis dilakukan terutama oleh akuntan. hasil penelitian ini sejalan dengan penelitian shinghapakdi et al., (1996), sweeney & costello (2009), dan yang & wu (2009), yang menunjukkan bahwa perceived overall harm berpengaruh terhadap pertimbangan moral mahasiswa akuntansi. hipotesis 2b (h2b) hipoetesis 2b (h2b) menyatakan bahwa perceived societal pressure berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan diterima. artinya, semakin tinggi perceived societal pressure, maka semakin tinggi pula kemampuan mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. hal ini menunjukkan bahwa ketika sebagaian besar orang (masyarakat) mengatakan bahwa tindakan yang dilakukan tidak etis, tidak mempengaruhi mahasiswa akuntansi dalam mambuat pertimbangan moral mereka. mahasiswa akuntansi akan mempunyai pertimbangan moral yang bertentangan dengan apa yang kebanyakan orang katakan. jones (1991) berpendapat bahwa pertimbangan moral memerlukan waktu dan energi menyangkut pengumpulan fakta, mempertimbangkan prinsip-prinsip dan nilai, serta pembuatan keputusan. mahasiswa akuntansi memiliki pertimbangan yang bertentangan dengan apa yang kebanyakan orang katakan, hal ini dikarenakan mahasiswa akuntansi memiliki pertimbanganpertimbangan tertentu atas suatu tindakan yang dilakukan. tindakan mahasiswa akuntansi ini, didasari dengan adanya teori etika egoisme dimana tindakan yang dilakukan didasarkan pada kepentingan diri sendiri. mahasiswa akuntansi membuat pertimbangan moral dengan memposisikan diri mereka dengan kasus dalam penelitian. pertimbangan moral mahasiswa akuntansi dipengaruhi oleh kondisi yang dihadapi. dapat disimpulkan bahwa perceived societal pressure berpengaruh terhadap kemampuan mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. pertimbangan moral yang rendah akan mengarah pada pembuatan keputusan yang salah pula. hasil ini sejalan dengan penelitian sebelumnya (shawver & shawver (2013). pengaruh intensitas moral terhadap pertimbangan moral di mediasi oleh sensitivitas etis hipotesis 3 menguji ada tidaknya mediasi dari sensitivtitas etis terhadap dua dimensi intensitas moral yaitu perceived overall harm dan perceived societal pressure terhadap pertimbangan moral yang bertentangan dengan tindakan (h3a dan h3b diterima). berdasarkan sensitivitas etis dan pertimbangan moral... kiki apriyana dan lisa martiah nila puspita 36 hasil pengujian hipotesis menunjukkan bahwa perceived overall harm berpengaruh negatif terhadap pertimbangan moral melalui sensitivitas etis. begitu juga dengan perceived societal pressure, hasil menunjukkan bahwa perceived societal pressure berpengaruh positif terhadap pertimbangan moral melalui sensitivitas etis. hal ini ditunjukkan dengan nilai keofisien beta pengaruh tidak langsung lebih besar dari pengaruh langsung. berdasarkan hasil pengujian ada tidaknya pengaruh mediasi menunjukkan adanya ketidakkonsistenan hasil penelitian untuk kasus 4 pada hipotesis sebelum mediasi hasilnya tidak signifikan, namun setelah adanya mediasi hasilnya signifikan untuk variabel perceived overall harm. begitu juga untuk variabel perceived societal pressure menunjukkan ketidakkonsistenan hasil untuk kasus 2 pada hipotesis 1 yang signifikan, namun setelah adanya mediasi menjadi tidak signifikan. hal ini menunjukkan bahwa variabel sensitivitas etis sebagai variabel mediasi atau perantara untuk variabel perceived overall harm dan perceived societal pressure terhadap pertimbangan moral yang bertentangan dengan tindakan memperkuat pengaruh yang sudah ada. hasil ini sejalan dengan penelitian shawver & shawver (2013), sweeney & costello (2009), shinghapakdi et al., (1996) dan yang & wu (2009), yang menyatakan bahwa dua dimensi intensitas moral yaitu perceived overall harm dan perceived societal pressure berpengaruh terhadap pertimbangan moral mahasiswa akuntansi. penutup kesimpulan, keterbatasan, dan saran penelitian ini bertujuan untuk membuktikan apakah komponen intensitas moral berpengaruh terhadap sensitivitas etis dan pertimbangan moral mahasiswa s1 akuntansi di universitas bengkulu dalam proses pengambilan keputusan etis. berdasarkan hasil analisis data dapat disimpulkan bahwa: 1. perceived overall harm berpengaruh terhadap kemampuan sorang mahasiswa akuntansi dalam mengidentifikasi masalah etika (sensitivitas etis). dari hasil koefisien beta yang diperoleh, menunjukkan nilai yang negatif. hal ini berarti semakin tinggi perceived overall harm (kerugian) yang ditimbulkan atas suatu tindakan tidak etis, maka semakin rendah kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika. 2. perceived societal pressure terhadap suatu tindakan yang merugikan, berpengaruh terhadap kemampuan mahasiswa akuntansi dalam mengidentifikasi masalah etika. dari hasil koefisien beta yang diperoleh, mununjukkan nilai yang positif. hal ini berarti semakin tinggi perceived societal pressure, maka semakin tinggi pula kemampuan seorang mahasiswa akuntansi dalam mengidentifikasi masalah etika. 3. perceived overall harm berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. dari hasil koefisien beta yang diperoleh, menunjukkan nilai yang negatif. hal ini berarti semakin tinggi perceived overall harm (kerugian) yang ditimbulkan atas suatu tindakan tidak etis, maka semakin rendah kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. 4. perceived societal pressure berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. dari hasil koefisien beta yang diperoleh, menunjukkan nilai yang positif. hal ini berarti semakin tinggi perceived societal pressure, maka semakin tinggi pula kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan. 5. perceived overall harm berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentantang dengan tindakan melalui sensitivitas etis. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 27 39 37 6. perceived societal pressure berpengaruh terhadap kemampuan seorang mahasiswa akuntansi dalam membuat pertimbangan moral yang bertentangan dengan tindakan melalui sensitivitas etis. secara teoritis penelitian ini mempunyai implikasi bahwa dimensi intensitas moral dapat digunakan oleh pendidik (dosen) akuntansi khususnya sebagai alat untuk membahas kasuskasus yang berhubungan dengan masalah etika, sehingga dapat meningkatkan pemahaman mahasiswa akuntansi dalam menilai etis atau tidak suatu tindakan. sehingga, gap antara lulusan akuntansi dengan harapan masyarakat tidak mengalami kesenjangan yang besar. penelitian ini juga memiliki keterbatasan yaitu adanya ketidakkonsistenan hasil penelitian yang diperoleh ketika variabel mediasi (intervening), selain itu jumlah sampel yang digunakan masih sangat terbatas, sehingga hasilnya tidak bisa mewakili populasi yang ada diuniversitas lain. untuk itu pada penelitian selanjutnya peneliti menyarankan agar untuk penelitian yang menguji intensitas moral dengan menggunakan kasus-kasus dilakukan dengan menggunakan metode eksperimen, sehingga hasil yang diperoleh memang benar-benar sesuai dengan yang diharapkan. mengembangkan pernyataan yang digunakan untuk mengukur komponen intensitas moral, sehingga nantinya informasi yang diperoleh untuk masing-masing komponen akan lebih lengkap lagi. penelitian berikutnya juga disarankan untuk meneliti bagaimana pengaruh demografi responden, agar hasil penelitian kompleks. daftar pustaka anonim. 2016. “kamus besar bahasa indonesia online”. kbbi.web.id. diakses pada tanggal 16 oktober 2016, pukul 20:00. agoes, sukrisno dan ardana, cenik. 2014. “etika bisnis dan profesi: tantangan membangun manusia seutuhnya”. jakarta: salemba empat. al-fithre, nurul luthfie. 2015. “pengaruh moral reasoning dan etichal sensitivity terhadap persepsi etis mahasiswa akuntansi dengan gender sebagai variabel moderasi”. skripsi. yogyakarta: univeritas negeri yogyakarta. arens, alvin a., elder, randal j.,beasley, mark s & jusuf, amir abadi. 2011. “auditing dan pelayanan verifikasi: pendekatan terpadu (adaptasi indonesia)”. jakarta: salemba empat. arestanti, martana arrazaqu., herawati, nurul., & rahmawati, 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vitell. 1986. “a general theory of marketing ethics”. journal of macromarketing, spring, 5-16. indriantoro, nur & supomo, bambang. 2002. “metodologi penelitian bisnis untuk akuntansi dan manajemen”. edisi pertama. yogyakarta: bpfe. sensitivitas etis dan pertimbangan moral... kiki apriyana dan lisa martiah nila puspita 38 iswarini, ega m., & mutmainah, siti. 2012. “pengaruh penalaran etis dan faktor-faktor pribadi terhadap sensitivitas etis pada mahasiswa akuntansi”. diponegoro journal of accounting, 1(1), 1-11. jones, t. 1991. “ethical decission making by individuals in organization: an issuecontingent model. accademy of management review, 16(2), 231-248. juita, beta putri. 2011. “sensitivitas etis mahasiswa akuntansi universitas bengkulu”. skripsi. tidak dipublikasikan. lestiono, edy. 2014. “pengaruh locus of control, sifat machiavellian dan komitmen profesional terhadap perilaku audiotor dalam situasi konflik audit”. skripsi. universitas islam bandung. loh, c. y., & wong, j. b. 2009. “matching the knowing what to do and the doing what you know in ethical decision-making”. issue 2 australasian accounting business and finance journal, 3. lubis, arfan ikhsan. 2010. “akuntansi keperilakuan”. jakarta: salemba empat. ludigdo, u., machfoedz, m. 1999. “persepsi akuntansi dan mahasiswa terhadap etika bisnis”. jurnal riset akuntansi indonesia, 2(1), 1-19. natalisa, adventina. 2015. “level perkembangan moral kognitif akuntan dalam pengambilan keputusan etis pada saat menghadapi dilema etis”. tesis. universitas kristen satya wacana. nikmatuniayah. 2011. “intensitas moral mahasiswa akuntansi dalam proses pembuatan keputusan moral”. prosiding seminar nasional penelitian dan pkm: sosial, ekonomi, dan humaniora. novius, andri. 2008. “perbedaan persepsi intensitas moral mahasiswa akuntansi dalam proses pembuatan keputusan moral”. tesis. semarang: universitas negeri diponegoro semarang. novius, andri., & sabeni, arifin. 2010. “perbedaan persepsi intensitas moral mahasiswa akuntansi dalam proses pembuatan keputusan moral”. jurnal dan prosiding simposium nasional akuntansi, 11. pamela, astriana. 2014. “pengaruh pemahaman kode etik profesi akuntan terhadap perilaku etis pada mahasiswa akuntansi universitas negeri yogyakarta”. skripsi. universitas negeri yogyakarta. pradita, feby riska. 2013. “perbandingan sensitivitas etis account officer bank umum konvensional dan bank umum syariah di kota surabaya”. jurnal ilmiah mahasiswa feb, 1(2). universitas brawijaya. setiawan, agus budi. 2011. “pengaruh sifat machiavellian dan perkembangan moral terhadap dysfunctional behavior”. skripsi. universitas diponegoro. shaub, m. k., don w. finn dan paul munter. 1993. “the effects of auditor’s ethical orientation on commitment and ethical sensitivitas”. behavioral research in accounting, 5, 145-169. shawer, tara j., & clement, lynn h., & senneti, john t. 2015. “how does moral intensity impact the moral judgments and whistleblowing intentions of professional accountants?”. research on professional responsibility and ethics in accounting, 19, 27-60. shawver, tara j., & shawver, todd a. 2013. “accounting student’s ethical sensitivity and moral judgments for business dilemmas”. in research on professional responsibility and ethics in accounting, 159-176. simamora, bilson. 2005. “ananlisis multivariat pemasaran”. jakarta: pt gramedia pustaka utama. singhapakdi, a., vitell, s. j., & kraft, k l. 1996. “moral intensity and ethical decisionmaking of marketing professionals”. journal of business research, 36, 245-255. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 27 39 39 sweeney, b., & costello, f. 2009. “moral intensity and ethical decision-making: an empirical examination of undergraduate accounting and business students”. accounting education: an international journal, 18(1), 75-97. thorne, l., massey, dawn w., & magnan, m. 2002. “institutional context and auditors’ moral reasioning: a canada-u.s. comparison”. the 2000 isar conference, the 2000 audit midyear meeting, and the 1999 profesionalism and ethics symposium. umar, husein. 2005. “riset pemasaran dan perilaku konsumen”. jakarta: pt gramedia pustaka utama dan jakarta business research center (jbrc). walker, l.j. 2002. “the caracter of moral exemplars”. university of british columbia. winahyuningsih, panca., & harsanti, ponny. 2013. “analisis determinan sensitivitas etika dosen: (studi empiris di universitas muria kudus)”. jurnal ilmiah inkoma, 24(1). yang, h., & wu, w. 2009. “the effect of moral intensity on ethical decision making in accounting”. journal of moral education, 38(3), 335-351. yanto, hary., emrinaldi, n. dp., & anggraini, l. 2013. “pengaruh karakterisitik internal dan eksternal auditor dalam membuat keputusan audit berbasis etika dengan pendekatan moral cognitive menggunakan uji partial least square (pls)”. jurnal ekonomi, 21(4), 1-20. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 123 133 123 pengaruh kompetensi aparatur penata laporan keuangan dan peran aparat pengawas intern pemerintah (apip) terhadap kualitas laporankeuangan pemerintah daerah di provinsi bengkulu the effect of the competency of the regulatory financial and role report apparatus of the government internal supervisory (apip) supervisory on the quality of regional government financial reports in bengkulu province irwansyah 1), tantri wulandari 2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu 1 ) onesyah2000@yahoo.com@gmail.com 2 ), tantriwulandari37@gmail.com 2 ) abstract this study aims to prove the the effect of the competency of apparatus of financial statements and the role of apparatus internal government (apip) on quality of local government financial report in bengkulu province. this research uses quantitative approach, using primary data through questionnaire. respondents in this study are the financial administration official (ppk), the technical activity executing officials (pptk), and the spending treasurer. technical analysis of data using multiple linear regression analysis of spss program assistance. the results of this study indicate that the competence of the apparatus of financial statements do not positively affect the quality of local government financial and the role of apparatus internal government (apip) has a positive effect on the quality of local government financial statements in bengkulu province. key words: government, competency, apip abstrak penelitian ini bertujuan untuk membuktikan pengaruh kompetensi aparatur penata laporan keuangan dan peran aparat pengawas intern pemerintah (apip) terhadap kualitas laporan keuangan pemerintah daerah di provinsi bengkulu. penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan data primer melalui kuesioner. responden dalam penelitian ini adalah pejabat penatausahaan keuangan (ppk), pejabat pelaksana teknis kegiatan (pptk), dan bendahara pengeluaran. teknis analisis data menggunakan analisis regresi linear berganda bantuan program spss. hasil penelitian ini menunjukkan bahwa kompetensi aparatur penata laporan keuangan tidak berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah dan peran aparat pengawas intern pemerintah (apip) berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah di provinsi bengkulu kata kunci: pemerintah, kompetensi, apip.. pendahuluan meningkatnya tuntutan masyarakat dalam menghadapi era globalisasi pada saat ini, salah satu kesiapan yang harus dilakukan pemerintah indonesia adalah mewujudkan kepemerintahan atau tata kelola yang baik (good governance government) yaitu pemerintah yang partisipatif, transparan, akuntabel, dan efisien. dalam hal ini, pemerintah daerah adalah lembaga yang menjalankan roda di pemerintahan didukung dengan diberlakunya otonomi daerah melalui uu no. 32 tahun 2004 tentang pemerintah daerah, dan selanjutnya pengelolaan keuangan negara oleh pemerintah salah satunya uu no. 17 tahun 2003 tentang keuangan negara. dalam peraturan pemerintah nomor 8 tahun 2006 tentang pelaporan keuangan dan kinerja instansi pemerintah menyebutkan bahwa laporan keuangan adalah pengaruh kompetensi aparatur penata... irwansyah dan tantri 124 bentuk pertanggungjawaban terhadap pengelolaan keuangan negara dan daerah selama satu periode. laporan keuangan merupakan media bagi pemerintah daerah untuk mempertanggungjawabkan kinerja keuangannya kepada publik. oleh karena itu, pemerintah harus mampu menyajikan laporan keuangan yang mengandung informasi keuangan yang berkualitas agar bermanfaat dan sesuai dengan kebutuhan para pengguna (haryati 2016). penyajian informasi laporan keuangan agar dapat bermanfaat bagi para pengguna laporan keuangan harus memenuhi prinsip-prinsip tepat waktu dan disusun mengikuti standar akuntansi pemerintah (sap), serta harus memenuhi karakteristik kualitatif laporan keuangan (uu no. 13 tahun 2003). karakteristik kualitatif merupakan prasyarat normatif laporan keuangan pemerintah daerah (lkpd). dalam pp no 71 tahun 2010, karakteristik kualitatif yang diperlukan agar laporan keuangan dapat memenuhi kualitas yang dikehendaki yaitu relevan, andal, dapat dibandingkan dan dapat dipahami oleh para pengguna laporan keuangan. laporan keuangan pemerintah daerah (lkpd) setiap tahunya mendapatkan penilaian atas penyajian laporan keuangan berupa opini dari badan pemeriksa keuangan republik indonesia (bpk ri). opini merupakan pernyataan profesional pemeriksa mengenai kewajaran informasi keuangan yang disajikan dalam laporan keuangan. terdapat empat jenis opini yang diberikan oleh bpk ri, yaitu: opini wajar tanpa pengecualian (wtp), opini wajar dengan pengecualian (wdp), opini tidak wajar (tw), dan pernyataan menolak memberi opini atau tidak memberi pendapat (tmp). penyajian suatu laporan keuangan yang wajar merupakan gambaran dan hasil dari pengelolaan keuangan yang lebih baik. hasil audit bpk ri atas lkpd menunjukkan kualitas laporan keuangan tersebut. hasil pemeriksaan bpk ri atas lkpd provinsi tahun 2012 sampai tahun 2016 provinsi bengkulu mengalami penurunan dari wajar tanpa pengecualian (wtp) turun menjadi wajar dengan pengecualian (wdp). bpk ri menemukan permasalahan yang mempengaruhi kewajaran atas penyajian laporan keuangan, yaitu: kekurangan volume pekerjaan empat paket pekerjaan sebesar rp510 juta, dan terindikasi lebih bayar pekerjaan jalan di pulau enggano tahun anggaran 2016 sebesar rp7,1 m pada dinas pekerjaan umum; dan hasil pemeriksaan belanja modal jalan irigasi dan jaringan tahun 2016 yang belum ditindaklanjuti sebesar rp2,7 m (http://bengkulu.bpk.go.id/?p=5962). dari kajian fenomena-fenomena diatas peneliti tertarik untuk melakukan penelitian mengenai faktor-faktor yang mempengaruhi kualitas laporan keuangan dengan menggunakan dua variabel independen yaitu kompetensi aparatur penata laporan keuangan dan peran aparat pengawas intern pemerintah (apip). alasan peneliti mengambil dua variabel independen dalam penelitian ini karena melihat dari hasil pemeriksaan yang dilakukan oleh bpk ri terhadap kewajaran penyajian laporan keuangan pemerintah daerah (lkpd) provinsi bengkulu yang memperoleh opini wdp, bpk memandang perlu adanya perbaikan dalam sistem pengendalian intern pengelolaan keuangan secara lebih optimal sehingga dimasa yang akan datang dapat memperoleh opini yang lebih baik dan menghasilkan laporan keuangan yang berkualitas. sehingga peneliti ingin mengetahui bagaimana pengaruh dari kompetensi aparatur penata laporan keuangan dan peran aparat pengawas intern pemerintah (apip) terhadap kualitas laporan keuangan pemerintah daerah di organisasi perangkat daerah provinsi bengkulu. kerangka teoritis dan hipotesis kualitas laporan keuangan menurut peraturan menteri dalam negeri nomor 13 tahun 2006, laporan keuangan daerah disusun untuk menyediakan informasi yang relevan mengenai posisi keuangan dan jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 123 133 125 seluruh transaksi yang dilakukan oleh pemerintah daerah selama satu periode pelaporan. peraturan pemerintah nomor 71 tahun 2010 menyebutkan bahwa tujuan pelaporan keuangan yaitu menyajikan informasi yang bermanfaat bagi para pengguna dalam menilai akuntabilitas dan membuat keputusan baik keputusan ekonomi, sosial, maupun politik. laporan keuangan dikatakan berkualitas jika memenuhi karakteristik kualitatif yang terdapat dalam pp no 71 tahun 2010, yaitu: a) relevan yaitu informasi yang termuat didalamnya dapat mempengaruhi keputusan pengguna dengan membantu mereka mengevaluasi peristiwa masa lalu atau masa kini, memprediksi masa depan, serta menegaskan atau mengoreksi hasil evaluasi mereka di masa lalu; b) andal yaitu informasi dalam laporan keuangan bebas dari pengertian yang menyesatkan dan kesalahan yang material, menyajikan setiap fakta secara jujur, serta dapat diverifikasi; c) dapat dibandingkan yaitu informasi yang termuat dalam laporan keuangan akan lebih berguna jika dapat dibandingkan dengan laporan keuangan periode sebelumnya; dan, e) dapat dipahami yaitu informasi yang disajikan dalam laporan keuangan dapat dipahami oleh pengguna dan dinyatakan dalam bentuk serta istilah yang disesuaikan dengan batas pemahaman para pengguna. kompetensi aparatur penata laporan keungan keberhasilan suatu organisasi dalam mencapai suatu tujuan untuk menghasilkan laporan keuangan yang berkualitas sangat ditentukan oleh kompetensi dari aparatur penata laporan keuangan daerah yang berada di dalamnya. dalam organisasi sektor publik, peran aparatur lebih ditekankan pada kemampuan memberikan pelayanan yang terbaik bagi masyarakat, sehingga organisasi tetap memiliki reputasi kinerja yang unggul dan akuntabel dimata masyarakat. kompetensi aparatur penata laporan keuangan daerah (sdm) adalah kemampuan sumber daya manusia untuk melaksanakan tugas dan tanggungjawab yang diberikan kepadanya dengan bekal pendidikan, pelatihan, dan pengalaman yang cukup memadai (widodo, 2001). standar kompetensi mengandung empat komponen pokok, yaitu pengetahuan, keterampilan, perilaku, serta kemampuan untuk mengembangkan pengetahuan dan keterampilan kepada orang lain, sehingga aparatur dapat melaksanakan tugasnya secara profesional, efektif, dan efisien (suprapto, 2002). peran aparat pengawas intern pemerintah (apip) auditor internal pemerintah di indonesia dikenal sebagai aparat pengawas intern pemerintah (apip). peraturan pemerintah nomor 60 tahun 2008 tentang sistem pengendalian intern pemerintah, pasal 47 ayat 2 (a) menyatakan bahwa, aparat pengawas intern pemerintah merupakan aparat yang melakukan pengawasan intern atas penyelenggaraan tugas dan fungsi instansi pemerintah termasuk akuntabilitas keuangan negara dalam rangka memberikan keyakinan yang memadai bahwa kegiatan telah dilaksanakan sesuai dengan tolak ukur yang telah ditetapkan secara efektif dan efisien dalam mewujudkan tata kelola kepemerintahan yang baik. aparat pengawas intern pemerintah menurut pasal 48 ayat 2 peraturan pemerintah tersebut melakukan pengawasan intern melalui audit, reviu, evaluasi, pemantauan, dan kegiatan pengawasan lainnya. berdasarkan peraturan pemerintah nomor 60 tahun 2008, aparat pengawas intern pemerintah terdiri atas: badan pengawas keuangan pemerintah (bpkp), inspektorat jendral, inspektorat provinsi, dan inspektorat kabupaten/kota. peran apip dalam melaksakan reviu adalah penelaahan ulang bukti-bukti suatu kegiatan untuk memastikan bahwa kegiatan tersebut telah dilaksanakan sesuai dengan ketentuan, standar, rencana, atau norma yang telah ditetapkan. selain itu apip juga sebagai “quality assurance” yaitu menjamin bahwa suatu kegiatan dapat berjalan secara efisien, efektif dan sesuai dengan aturannya dalam mencapai tujuan organisasi. pengaruh kompetensi aparatur penata... irwansyah dan tantri 126 pelaksaan tugas pengawasan yaitu melakukan tindakan preventif yaitu mencegah terjadinya kesalahan-kesalahan dalam pelaksaan program dan kegiatan oleh opd serta memperbaiki kesalahan-kesalahan yang telah terjadi untuk dijadikan pelajaran agar kesalahan tersebut tidak terulang di masa yang akan datang (permendagri no. 76 tahun 2016). pengembangan hipotesis kompetensi aparatur penata laporan keuangan dan kualitas laporan keuangan pemerintah daerah kegagalan aparatur penata laporan keuangan pemerintah daerah dalam memahami dan menerapkan logika akuntansi akan berdampak pada kekeliruan laporan keuangan yang dbuat dan ketidaksesuaian laporan dengan standar yang ditetapkan pemerintah. pengendalian dalam aktivitas pemerintah akan mendorong pemakaian sumber daya, mencakup personil, secara efisien dan efektif untuk mengoptimalkan sasaran-sasaran yang hendak dicapai. kompetensi aparatur penata laporan keuangan diharapkan mampu menghasilkan laporan keuangan pemerintah daerah yang berkualitas sehingga nantinya mampu menghasilkan peningkatan opini bpk ri terhadap laporan keuangan pemerintah provinsi bengkulu sebelumnya. hasil penelitian lasmara & sri (2016) membuktikan bahwa kompetensi sumber daya mausia berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. penelitaian oktarina, dkk (2016) membuktikan bahwa kualitas aparatur pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah kabupaten tasikmalaya. selanjutnya penelitan efendi, dkk (2017) membuktikan bahwa kualitas aparatur daerah berpengaruh terhadap kualitas laporan keuangan pemerintah daerah kabupaten aceh tenggara. semakin baik kapasitas sumber daya manusia dalam suatu organisasi sektor publik (opd), maka laporan keuangan yang dihasilkan pemerintah akan semakin baik. berdasarkan hal di atas, maka dirumuskan hipotesis pertama yaitu h1 : kompetensi aparatur penata laporan keuangan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah provinsi bengkulu. peran aparat pengawas intern pemerintah (apip) dan kualitas laporan keuangan pemerintah daerah. peran aparat pengawas intern pemerintah tidak hanya membantu mengawasi apakah pemerintah telah mengerjakan yang seharusnya dikerjakan, membelanjakan uangnya sesuai dengan tujuan yang diinginkan, taat kepada peraturan perundang-undangan yang berlaku, namun juga memberikan jasa konsultasi dalam rangka meningkatkan kinerja pemerintah serta mampu mengidentifikasikan tren/perkembangan dan tantangan yang akan dihadapi oleh pemerintah. selain itu, peran aparat pengawas intern pemerintah (apip) dalam mengawali akuntabilitas keuangan negara yaitu melalui reviu atas laporan keuangan pemerintah dan merupakan bagian dalam pengimplementasian sistem pengendalian intern pemerintah (spip) secara keseluruhan. dengan memaksimalkan fungsi aparat pengawas intern pemerintah (apip) dalam melakukan reviu atas laporan keuangan dan implementasi spip di lingkungannya, diharapkan dapat meningkatkan kinerja pemerintah secara khusus dalam hal akuntabilitas keuangan yang tercermin melalui opini atas laporan keuangan yang diberikan bpk ri. peran aparat pengawas intern pemerintah juga diharapkan dapat meningkatkan kualitas laporan keuangan pemerintah daerah provinsi bengkulu yang sekarang sedang mengalami penurunan opini bpk ri dari wajar tanpa pengecualian (wtp) menjadi wajar dengan pengecualian (wdp). jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 123 133 127 hasil penelitian yuliani, dkk (2010) membuktikan bahwa peran internal audit berpengaruh terhadap kualitas laporan keuangan pemerintah daerah kota banda aceh. pada penelitian haryati (2016) membuktikan bahwa efektivitas auditor intermal berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. selanjutnya penelitian lasmara, dkk (2016) menunjukkan bahwa peran auditor internal berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah kabupaten kerinci. sejalan dengan penelitian sari, dkk (2014) membuktikan bahwa peran auditor internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. hal ini dapat diartikan bahwa semakin baik peran auditor internal (apip) maka dapat meningkatkan kualitas laporan keuangan pemerintah daerah. berdasarkan hal di atas, maka dirumuskan hipotesis kedua yaitu h2 : peran aparat pengawas intern pemerintah (apip) berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah provinsi bengkulu. metode penelitian metode pengambilan sampel jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. variabel yang digunakan dalam penelitian ini terdiri dari variabel independen (kompetensi aparatur penata laporan keuangan dan peran aparat pengawas intern pemerintah (apip) dan variabel dependen (kualitas laporan keuangan pemerintah daerah). pengukuran dan definis operasional variabel kualitas laporan keuangan pemerintah daerah, yaitu kemampuan informasi yang disajikan dalam laporan keuangan dapat dipahami, dan memenuhi kebutuhan pengguna dalam pengambilan keputusan, bebas dari pengertian yang menyesatkan, kesalahan material, serta dapat diandalkan, sehingga laporan keuangan dapat dibandingkan dengan periode-periode sebelumnya. indikator yang digunakan dalam mengukur variabel kualitas laporan keuangan pemerintah daerah yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. kompetensi aparatur penata laporan keuangan yang dimaksud dalam penelitian ini adalah kemampuan dari sumber daya manusia dalam menata laporan keuangan pada organisasi pemerintah derah (opd) yang bertindak sebagai pejabat penatausahaan keuangan (ppk), pejabat pelaksana teknis kegiatan (pptk), dan bendaraha pengeluaran di lingkungan pemerintah provinsi bengkulu dalam pelaksanaan tugas dan jabatannya. indikator yang digunakan dalam mengukur variabel kompetensi aparatur penata laporan keuangan adalah pengetahuan, keterampilan dan perilaku. apip dalam penelitian ini adalah tugas inspektorat daerah sebagai auditor internal (apip) dalam melakukan pengawasan dan pemeriksaan terhadap pengelolaan dan tanggungjawab keuangan, agar suatu kegiatan dapat berjalan secara efektif dan efisien dalam mencapai tujuan organisai perangkat derah (opd). indikator yang digunakan untuk mengukur variabel apip adalah dengan melihat seberapa besarnya peran dari inspektorat dalam melaksanakan tugas, melakukan pengawasan, dan memberikan rekomendasi di setiap opd provinsi bengkulu. metode analisis data pengaruh kompetensi aparatur penata... irwansyah dan tantri 128 sumber data yang digunakan yaitu data primer dengan penyebaran kuesioner. populasi dalam penelitian ini yaitu seluruh aparatur penata laporan keuangan di organisasi perangkat daerah provinsi bengkulu. responden dalam penelitian ini yaitu pejabat penatausahaan keuangan (ppk), pejabat pelaksana teknis kegiatan (pptk) an bendahara pengeluaran. analisis data dalam penelitian ini yaitu regresi linear berganda dengan batuan program spss 23 yang terdiri dari statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis data. hasil dan pembahasan jumlah kuesioner yang sebanyak 108 kuesioner, total kuesioner yang kembali sebanyak 97 kuesioner, sedangkan 11 kuesioner tidak kembali, kuesioner tidak kembali dikarenakan hilang dan responden tidak bersedia untuk mengisi kuesioner, data yang tidak bisa diolah sebanyak 14 kuesioner, sehingga kuesioner yang dapat diolah sebanyak 83 kuesioner. pengumpulan data pada penelitian ini dilakukan dengan menyebarluaskan secara langsung, waktu yang diperlukan untuk pengumpulan data 5 januari 2018 sampai dengan 26 januari 2018. adapun profil responden yangberpartisipasi dalam penelitian ini ditunjukkan dalam tabel 1.2 berikut ini: tabel 1.2 demografi responden responden dalam penelitian ini didominasi oleh jenis kelamin laki-laki dibandingkan dengan jenis kelamin perempuan. dimana tingkat persentase jenis kelamin laki-laki sebesar 60,24% dan jenis kelamin perempuan memiliki tingkat persentase sebesar 39,76%. persentase jabatan yang bersedia mengisi kuesioner penelitian ini yaitu didominasi bendahara pengeluaran dengan persenstase sebesar 38,55%, pejabat penatausahaan keuangan (ppk) 27,71%, pejabat pelaksana teknis kegiatan (pptk) 24,10%, dan lain-lain 9,64%. dari tingkat pendidikan atau uraian responden jumlah % jenis kelamin laki-laki 50 60,24% perempuan 33 39,76% total 83 100% jabatan ppk 23 27,71% pptk 20 24,10% bendahara pengeluaran 32 38,55% lainnya 8 9,64% total 83 100% pendidikan terakhir d3 12 14,46% s1 56 67,47% s2 15 18,07% total 83 100% latar belakang pendidikan ekonomi 50 60,24% administrasi negara 21 25,30% pertanian 4 4,82% lainnya 8 9,64% total 83 100% jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 123 133 129 pendidikan terakhir responden, jenjang pendidikan responden terakhir didominasi tamatan pendidikan s1 dengan tingkat persentase 67,47%, tamatan s2 18,07% dan tamatan d3 14,46%. latar belakang pendidikan, responden dalam penelitian didominasi dengan latar belakang pendidikan ekonomi dengan tingkat persentase 60,24%, administrasi negara 25,30%, pertanian 4,82% dan lain-lain 9,64%. variabel kompetensi aparatur penata laporan keuangan pada kisaran aktual memiliki nilai minimum sebesar 36, nilai maksimum 59 dan nilai rata-rata (mean) sebesar 49,75 yang artinya jawaban responden atas pernyataan kuesioner berada pada kisaran nilai 3,5, dan 4 menunjukkan bahwa jawaban responden mengenai variabel kompetensi aparatur penata laporan keuangan menandakan opd provinsi bengkulu telah memiliki aparatur penata laporan keuangan yang berkompeten. variabel peran aparat pengawas intern pemerintah (apip) pada kisaran aktual memiliki nilai minimum sebesar 41, nilai maksimum 52 dan nilai rata-rata (mean) sebesar 45,93yang artinya jawaban responden atas pernyataan kuesioner berada pada kisaran nilai 3,5, dan 4 menunjukkan bahwa jawaban responden mengenai variabel peran aparat pengawas intern pemerintah (apip) menandakan bahwa peran dari apip dalam melakukan pengawasan di opd provinsi bengkulu telah berjalan dengan baik. tabel 1.3 hasil uji regresi linear berganda kompetensi aparatur penata laporan keuangan dan kualitas laporan keuangan pemerintah daerah. hipotesis pertama (1) menyatakan bahwa kompetensi aparatur penata laporan keuangan berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, namun secara empiris tidak terbukti. hasil pengujian hipotesis menunjukkan bahwa kompetensi aparatur penata laporan keuangan tidak memiliki pengaruh terhadap kualitas laporan keuangan pemerintah daerah. hal ini membuktikan bahwa kompetensi aparatur penata laporan keuangan bukan merupakan faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah di opd provinsi bengkulu. penelitian ini tidak sejalan dengan penelitian yang dilakukan lasmara & sri (2016) yang membuktikan bahwa kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. dimana dalam penelitian ini menjelaskan bahwa laporan keuangan merupakan sebuah produk yang dihasilkan oleh bidang atau disiplin ilmu akuntansi. oleh karena itu, dibutuhkan sumber daya manusia yang kompeten untuk menghasilkan laporan keuangan yang berkualitas. begitu juga di entitas pemerintahan, untuk menghasilkan laporan keuangan daerah yang berkualitas dibutuhkan sumber daya manusia yang memahami dan kompeten dalam akuntansi pemerintahan. namun berbeda dengan hasil penelitian ini (berbeda dengan penelitian sebelumnya) yang menunjukkan bahwa kompetensi yang dimiliki oleh aparatur penata laporan keuangan variabel koef nilai t sig. hasil kompetensi aparatur penata laporan keuangan 0,157 1,156 0,252 ditolak peran aparat pengawas intern pemerintah (apip) 0,535 2,291 0,025 diterima r square 0,114 adjusted r2 0,09 f 4,708 sig 0,012 pengaruh kompetensi aparatur penata... irwansyah dan tantri 130 tidak mencerminkan kualitas laporan keuangan yang dihasilkan. karena kompetensi aparatur penata laporan keuangan bukan merupakan faktor yang mempengaruhi kualitas laporan keuangan, disebabkan oleh hasil uji r2 yang hanya memiliki nilai 0,090 yang berarti hanya 9% kualitas laporan keuangan pemerintah daerah di opd provinsi bengkulu dipengaruhi oleh dua variabel independen yang memungkinkan pada variabel ini tidak merupakan faktor yang mempengaruhinya. peran aparat pengawas intern pemerintah dan kualitas lapran keuangan pemerintah daerah. hipotesis kedua (2) menyatakan bahwa peran aparat pengawas intern pemerintah berpengaruh terhadap kualitas laporan keuangan pemerintah daerah secara empiris terbukti. hal ini membuktikan bahwa peran aparat pengawas intern pemerintah merupakan faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah di opd provinsi bengkulu. yang berarti responden meyakini bahwa peran apip di opd tempat mereka bekerja dapat meningkatkan kualitas laporan keuangan pemerintah daerah pada opd tersebut. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh haryati (2016), lasmara, dkk (2016) dan sari, dkk (2014) dimana ketiganya menerangkan bahwa auditor internal/apip berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, yang menyatakan bahwa semakin efektif peran aparat pengawas intern pemerintah dalam melakukan pengawasan maka semakin baik pula kualitas laporan keuangan yang dihasilkannnya opd. penelitian ini dilakukan untuk melihat pengaruh peran aparat pengawas intern pemerintah/inspektorat terhadap kualitas laporan keuangan pemerintah daerah di opd provinsi bengkulu. adanya peran apip/inspektorat selaku pengawas intern pemerintah akan dapat membantu pemerintah daerah provinsi bengkulu dalam menyiapkan laporan keuangan pemerintah yang berkualitas dan handal. untuk menentukan keandalan informasi keuangan yang dihasilkan oleh opd, inspektorat melakukan reviu terhadap laporan keuangan yang disajikan oleh opd tersebut. proses reviu atas laporan keuangan ini menentukan apakah laporan keuangan tersebut telah disajikan sesuai ketentuan yang berlaku dan standar akuntansi pemerintah (sap) yang berlaku. aparat pengawas intern pemerintah merupakan aparat yang melakukan pengawasan intern atas penyelenggaraan tugas dan fungsi instansi pemerintah termasuk akuntabilitas keuangan negara. aparat pengawas intern pemerintah melakukan pengawasan intern melalui audit, reviu, evaluasi, pementauan, dan kegiatan pengawasan lainnya. peran apip dalam mengawali akuntabilitas keuangan negara yaitu melalui reviu atas laporan keuangan pemerintah dan merupakan bagian dalam pengimplementasian sistem pengendalian intern pemerintah (spip) secara keseluruhan. dengan memaksimalkan fungsi dari apip dalam melakukan reviu atas laporan keuangan dan implementasi spip di lingkungannya, diharapkan dapat meningkatkan kinerja pemerintah agar dapat menghasilkan laporan keuangan pemerintah daerah yang berkualitas, yang tercermin melalui opini atas laporan keuangan yang diberikan bpk ri setiap tahunnya. penutup simpulan penelitian ini bertujuan untuk menguji apakah kompetensi aparatur penata laporan keuangan dan peran aparat pengawas intern pemerintah (apip) mempengaruhi kualitas laporan keuangan pemerintah daerah provinsi bengkulu yang dihasilkan. berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan beberapa hal, antara lain sebagai berikut: 1. kompetensi aparatur penata laporan keuangan bukan merupakan faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah provinsi bengkulu. hal ini menunjukkan jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 123 133 131 bahwa kompetensi yang dimiliki aparatur penata laporan keuangan dalam membuat dan menyajikan laporan keuangan tidak mencerminkan kualitas laporan keuangan yang akan dihasilkan opd tersebut. 2. peran aparat pengawas intern pemerintah (apip) merupakan salah satu faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah provinsi bengkulu. hal ini menunjukkan bahwa semakin baik pengawasan yang dilakukan apip terhadap laporan keuangan di opd provinsi bengkulu maka laporan keuangan yang dihasilkan akan semakin berkualitas. saran penulis sadar bahwa masih banyak kekurangan peneliti dalam melakukan penelitian, saran yang dapat penulis berikan dalam penelitian ini yaitu untuk penelitian selanjutnya sebaiknya di dalam kuesioner membuat kembali pernyataan-pernyataan yang lebih menanyakan hal-hal yang detail terhadap responden, menambah variabel-variabel independen yang memungkinkan mempengaruhi kualitas laporan keuangan pemerintah daerah. misalnya variabel sistem pengendalian intern pemerintah, pemanfaatan teknologi, pemahaman standar akuntansi pemerintah (sap), penerapan good governance, gaya kepemimpinan, motivasi aparatur, kapasitas auditor, obyektifitas dan independensi auditor dan lain-lain. implikasi penelitian berdasarkan hasil penelitian dan kesimpulan di atas maka penelitian memiliki implikasi sebagai berikut: 1. hasil penelitian ini diharapkan dapat bermanfaat bagi opd provinsi bengkulu dalam meningkatkan kompetensi dari aparatur penata laporan keuangan dan memahami peran dari apip agar laporan keuangan yang dihasilkan berkualitas dan memenuhi standar akuntansi pemerintah yang ada. 2. hasil penelitian ini dapat menjadi referensi bagi peneliti selanjutnya yang tertarik meneliti dan mengkaji permasalahan yang sama. keterbatasan penelitian penelitian ini masih jauh dari kata sempurna karena memiliki keterbatasan penelitian diantaranya: 1. peneliti tidak dapat mengumpulkan data dari keseluruhan responden yang ada pada opd provinsi bengkulu. hal ini disebabkan, karena adanya kendala kuesioner yang hilang dan tidak ada ketersediaan responden dalam mengisi kuisioner. 2. dimana dari model penelitian yang digunakan, diketahui bahwa variabel penelitian yang digunakan hanya dapat menjelaskan sebesar 6,2%. sedangkan sisanya 93,8% dijelaskan oleh faktor lain yang tidak diteliti. sehingga variabel penelitian yang digunakan kurang dapat menjelaskan pengaruhnya terhadap kualitas laporan keuangan pemerintah daerah provinsi bengkulu. daftar pustaka badan pemeriksa keuangan republik indonesia.http://bengkulu.bpk.go.id, diakses pada 12 oktober 2017 badan pengelola keuangan daerah.www.bpkd.bengkuluprov.go.id, diakses pada 21 november 2017 http://bengkulu.bpk.go.id/ pengaruh kompetensi aparatur penata... irwansyah dan tantri 132 donalson, l., dan scannel, e.e. 1993. pengembangan sumber daya manusia. jakarta: gaya media pratama. efendi, loli, dkk. 2017. faktor-faktor yang mempengaruhi kualitas pelaporan keuangan keuangan daerah (studi pada satuan kerja perangkat daerah kabupaten aceh tengah). jurnal perspektif ekonomi darussalam. vol. 3, no. 2 ghozali, imam. 2013. aplikasi analisis multivariate dengan program ibm spss. semarang: badan penerbit universitas diponegoro giraldi, f. 2001. principal-agent models go to europe:independent regulatory agencies as ultimate step of delegation. paper presented at the ecpr general conference, canterbury (uk). halimah, rizkia nur. 2014. pengaruh pengelolaan keuangan daerah dan peran inspektorat terrhadap kualitas laporan keuangan. skripsi, feb upi. haryati, tri. 2016. anteseden kualitas laporan keuangan pemerintah daerah. indonesia treasury review, juranal perbendaharaan, keuangan negara dan kebijakan publik. vol. 1, no. 3 indriantoro, nur, & bambang supomo. 2002. metode penelitian bisnis, cetakan kedua. yogyakarta: bfee ugm. irwan, d. 2011. pengaruh penerapan sistem pengendalian pemerintah. kompetensi sumber daya manusia dan penerapan standar akuntansi pemerintah terhadap kualitas laporan keuangan pemerintah provinsi sumatra barat. tesis. universitas gaja mada. lane, j.e. 2000. the public sector-concepts, models and approaches. london: sage publication lasmara, freddie, dan sri rahayu. 2016. pengaruh kompetensi sumber daya manusia, perangkat pendukung, & peran auditor internal terhadap kualitas laporan keuangan pemerintah daerah kabupaten kerinci. jurnal perspektif pembiayaan & pembangunan daerah. vol. 3, no. 4 mahmudi. 2011. manajemen keuangan daerah. jakarta: erlangga. mardiasmo. 2007. akuntansi sektor publik. yogyakarta: andi yogyakarta. oktariana, mia dkk. 2016. pengeruh penerapan standar akuntansi pemerintahan, kualitas aparatur pemerintah daerah dan good governance terhadap kualitas laporan keuangan di kota semarang (studi kasus pada dinas pengelolaan keuangan aset daerah kota senmarang tahun 2014). journal of accounting, volum 2, no 2. peraturan menteri dalam negeri nomor 13 tahun 2006 tentang pedoman pengelolaan keuangan daerah. peraturan menteri dalam negeri nomor 8 tahun 2009 tentang pelaporan keuangan dan kinerja pemerintah. peraturan menteri dalam negeri nomor 78 tahun 2016 tentang kebijakan pengawasan di lingkungan kementerian dalam negeri dan penyelenggaraan pemerintah daerah tahun 2017 . peraturan menteri dalam negeri nomor 64 tahun 2013 tentang penerapan standar akuntansi pemerintahan berbasis akrual pada pemerintah daerah. peraturan pemerintah nomor 8 tahun 2006 tentang pelaporan keuangan dan kinerja instansi pemerintah. peraturan pemerintah nomor 60 tahun 2008 tentang sistem pengendalian intern pemerintah. peraturan pemerintah nomor 71 tahun 2010 tentang standar akuntansi pemerintahan. raharjo, e. 2007. teori agensi adn teori stewardship dalam perspektif akuntansi. jurnal akuntansi. vol. 4, no. 4. santoso, singgih. 2006. seri solusi bisnis berbasis ti: menggunakan spss untuk statistik multivariat. jakarta: elex media komputindo. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 123 133 133 sugiyono. 2012. metode penelitian bisnis. bandung: alfabeta sulistiowati. 2017. faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah (studi kasus pada laporan keuangan kabupaten luwu utara). skripsi, dipublikasikan, feb universitas hasanuddin. suprapto. 2002. standarisasi kompetensi pns menuju era globalisasi. jakarta: lan. syarifudin, akhmad. 2014. pengaruh kompetensi sumber daya manusia dan peran audit intern terhadap kualitas laporan keuangan pemerintah daerah dengan variabel intervening sistem pengendalian internal pemerintah (studi empiris pada pemkab kebumen. jurnal fokus bisnis, volume 14, no 02. undang-undang nomor 17 tahun 2003 tentang keuangan negara, pasal 31. undang-undang nomor 32 tahun 2004 tentang pemerintah daerah. undang-undang nomor 5 tahun 2014 tentang aparatur sipil negara. widodo, joko. 2001. good gevernance. surabaya: insan cendikia. yuliani, safrida, dkk. 2010. pengruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah, an peran internal audit terhadap kualitas laporan keuangan daerah (studi pada pemerintah kota banda aceh). jurnal telaah & riset akuntansi. vol.3, no.2 jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 87 pengaruh kapasitas individu terhadap budgetary slack pada perusahaan finance di kota bengkulu ismacoryanata1) fakultas ekonomi dan bisnis universitas bengkulu ismacoryanata@yahoo.com abstract this study aims to examine the effect of education, training, and experience on budgetary slack on finance companies in the city of bengkulu. the benefits of the research to be achieved include input for the management of the company as consideration in developing a human resource capacity development strategy. the awareness that slack should be reduced is very important because it will help budget makers use their resources efficiently and effectively. this research method is survey method. the sampling method used purposive sampling method as many as 10 finance companies in the city of bengkulu with 40 respondents.the research data was analyzed using multiple regression which was first tested for data quality and classical assumptions. the results obtained show that education, training and experience have a negative impact on budgetary slack in finance companies in kota bengkulu. keywords: individual capacity, budgetary slack, finance company pendahuluan latar belakang lingkungan bisnis di zaman globalisasi ekonomi ini telah menyebabkan kompetisi menjadi semakin tajam dan kompleks. oleh karena itu, manajemen perusahaan dituntut agar mampu menjamin operasi perusahaan berjalan dengan baik, tetap bertahan dan terus berkembang. salah satu cara agar manajemen dapat mencapai hal tersebut adalah dengan menyusun, mengendalikan, melaksanakan dan mengevaluasi anggaran yang digunakan oleh perusahaan. menurut ahyari (1988) dengan mempergunakan anggaran, perusahaan akan dapat menyusun perencanaan seluruh kegiatan secara terpadu. hal ini dimungkinkan karena dengan mempergunakan anggaran berarti seluruh kegiatan dalam perusahaan akan "disentuh" oleh anggaran perusahaan, sehingga penyusunan anggaran akan merupakan penyusunan seluruh rencana kegiatan dalam perusahaan secara terpadu. anggaran merupakan elemen penting dalam sistem pengendalian manajemen karena anggaran tidak saja sebagai alat perencanaan keuangan, tetapi juga sebagai alat pengendalian, koordinasi, komunikasi, evaluasi kinerja dan motivasi (kenis, 1979 dan chow et al., 1988). manajer perlu menyusun anggaran dengan baik karena anggaran merupakan gambaran perencanaan seluruh aktivitas operasional perusahaan (siegel dan marconi, 1989). agar proses penyusunan anggaran dapat berfungsi sebagai alat pengendalian, maka proses penyusunan anggaran harus mampu menanamkan rasa sense o f commitment bagi penyusun (permata, 2006). apabila tidak berhasil, maka anggaran hanya sekedar rencana belaka tanpa ada rasa tanggung jawab ketika terjadi penyimpangan realisasi dengan anggaran. dalam proses penyusunan anggaran, manajer tingkat bawah dan karyawan sebaiknya diberikan kesempatan untuk berpartisipasi dalam proses penetapan tujuan karena dengan demikian mereka akan lebih mungkin menerima tujuan yang turut mereka formulasikan. mailto:ismacoryanata@yahoo.com pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 88 ikhsan dan ishak (2005) menyatakan bahwa partisipasi akan memberikan kekuasaan kepada para manajer untuk menetapkan isi dari anggaran mereka. kekuasaan ini bisa digunakan dengan cara yang memiliki konsekuensi disfungsional bagi organisasi yang bersangkutan. sebagai contoh, para manajer bisa memasukkan " slack organisasional" ke dalam anggaran mereka. slack adalah selisih antara sumber daya yang sebenarnya diperlukan untuk secara efisien menyelesaikan suatu tugas dengan jumlah sumber daya yang lebih besar yang diperuntukkan bagi tugas tersebut. slack yang berlebihan jelas akan merugikan kepentingan organisasi. slack yang berlebihan membuat batas pengeluaran, kuota produksi, dan standar kinerja menjadi tidak berarti. hal itu merendahkan pendorong efisiensi organisasi melalui kegagalan untuk menggunakan pengendalian organisasi yang berarti. adapun efektivitas penganggaran itu sendiri berhubungan dengan kapasitas individu yang terlibat di dalamnya. kapasitas individu pada hakekatnya terbentuk dari proses pendidikan secara umum, baik melalui pendidikan formal, nonformal maupun informal. individu yang berkualitas adalah individu yang memiliki pengetahuan. menurut setiawan (2006) kualitas individu dapat dilihat dari berbagai aspek seperti aspek kesehatan, pendidikan, kebebasan berbicara dan lain sebagainya. di antara berbagai aspek ini pendidikan dianggap memiliki peranan paling penting dalam menentukan kualitas manusia. lewat pendidikan, manusia dianggap akan memperoleh pengetahuan dan keterampilan dan dengan pengetahuan dan keterampilannya itu manusia diharapkan dapat membangun keberadaan hidupnya dengan lebih baik. terkait dengan proses penganggaran, maka individu yang memiliki cukup pengetahuan akan mampu mengalokasikan sumberdaya secara optimal, dengan demikian dapat memperkecil budgetary slack (yuhertiana, 2004). secara empiris ditemukan bahwa budgetary participation memiliki dampak positif dan negatif terhadap perilaku karyawan (magner, 2003). partisipasi anggaran sebagai variabel yang banyak dihubungkan dengan budgetary slack ditemukan memiliki pengaruh yang tidak konsisten. dunk dan perera dalam permata (2006) menduga sebenarnya bukan partisipasi dalam penganggaran atau informasi asimetri yang mempengaruhi budgetary slack tetapi faktor personal dari pembuat anggaran itu sendiri. penelitian ini pun bertujuan untuk membuktikan pengaruh faktor personal tersebut dengan memfokuskan pada kapasitas individu yang terdiri dari pendidikan, pengalaman dan pelatihan. hal ini sejalan dengan kecenderungan penelitian akhir-akhir ini yang lebih menekankan pada pengaruh faktor individual terhadap budgetary slack, seperti yang dilakukan oleh stevens(2000) dan blanchette et al., (2002). akan tetapi, temuan yang dihasilkan oleh kedua penelitian tersebut berbeda. stevens (2000) menemukan bahwa bawahan mengasosiasikan slack sebagai misrepresentasi atau ketidakjujuran yang menekan bawahan untuk mengurangi slack. sebaliknya blanchette et al., (2002) menemukan bahwa bawahan menganggap budgetary slack adalah etis dan berpengaruh positif, sehingga bawahan cenderung untuk menaikkan budgetary slack. ketidak konsistenan hasil penelitian di atas, memicu peneliti untuk melakukan pengujian kembali dengan mengambil objek di perusahaan finance di kota bengkulu. ini dikarenakan pertumbuhan perusahaan finance di kota bengkulu sangat pesat dan oleh karenanya setiap manajer perusahaan akan melakukan upaya yang maksimal untuk meningkatkan kinerja perusahaannnya dan juga kinerja dari para manajer tersebut. darai uraian di atas, maka tujuan penelitian ini dilakukan untuk menguji pengaruh pendidikan, pelatihan dan pengalaman terhadap budgetary slack di perusahaan finance di kota bengkulu jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 89 kerangka teoritis dan hipotesis senjangan anggaran (budgetary slack) senjangan anggaran merupakan perbedaan antara jumlah yang dianggarkan dengan biaya dan pengeluaran yang seharusnya (dunk & perera, 1997 dalam fitri, 2004). sedangkan menurut young (1985) senjangan anggaran merupakan tindakan bawahan yang mengecilkan kapabilitas produktifnya ketika dia diberi kesempatan untuk menentukan standar kerjanya. anthony dan govindarajan (2005) mendefinisikan senjangan anggaran sebagai perbedaan antara anggaran yang dilaporkan dengan anggaran yang sesuai dengan estimasi terbaik bagi perusahaan. hal ini dilakukan dengan menentukan penerimaan yang lebih rendah dan menganggarkan biaya yang lebih tinggi dari kemampuan yang sesungguhnya, tujuannya agar target dapat mudah dicapai bawahan. ikhsan dan ishak (2005) menyatakan bahwa proses partisipasi memberikan kekuasaan kepada para manajer untuk menetapkan isi dari anggaran mereka. kekuasaan ini bisa digunakan dengan cara yang memiliki konsekuensi disfungsional bagi organisasi itu. sebagai contoh, para manajer bisa memasukkan "slack organisasional" ke dalam anggaran mereka. slack adalah selisih antara sumber daya yang sebenarnya diperlukan untuk secara efisien menyelesaikan suatu tugas dan jumlah sumber daya yang lebih besar yang diperuntukkan bagi tugas tersebut. dengan kata lain, slack adalah penggelembungan anggaran. selanjutnya ikhsan dan ishak (2005) mengatakan bahwa para manajer melakukan slack dalam anggaran mereka untuk menyediakan suatu margin keselamatan ( margin o f safety) untuk memenuhi tujuan yang dianggarkan. dasarnya berupa sumber daya ekstra ini menghilangkan tekanan dan frustasi yang berkaitan dengan anggaran, yang sering kali didorong oleh anggaran yang ketat. blanchette et al., (2002) menyebutkan empat kondisi penting sehingga senjangan anggaran dapat terjadi. pertama, terdapat informasi asimetri antara manajer (bawahan) dengan atasan mereka. sebaliknya jika atasan mampu untuk memprediksi kinerja potensial manajer, maka manajer tidak dapat mengusulkan sasaran budget yang berbeda. kedua, kinerja manajer tidak pasti. jika terdapat kepastian dalam kinerja, maka artinya atasan dapat menduga usaha manajer melalui output mereka, sehingga senjangan anggaran akan sulit dilakukan. ketiga, manajer mempunyai kepentingan pribadi. keempat, adanya konflik tujuan antara manajer dengan atasan mereka. sedangkan menurut luthan (1998) senjangan anggaran timbul karena keinginan dari subordinates dan superior yang tidak sama, terutama jika kinerja subordinates dinilai berdasarkan pencapaian target anggaran. para peneliti berpendapat bahwa bawahan berusaha menciptakan senjangan (slack) dalam anggaran perusahaan selama proses penyusunan anggaran dengan memasukkan perkiraan atau peramalan yang bias terhadap kondisi operasi perusahaan di masa mendatang (lukka, 1988; onsi, 1973 dalam amrul dan nasir, 2002). menurut schiff dan lewin (1970), bawahan berusaha menciptakan senjangan anggaran dengan melaporkan pendapatan yang terlalu rendah (understated) atau biaya yang terlalu tinggi (overstated). pendekatan ini mengasumsikan bahwa bawahan dipengaruhi oleh keinginan/kepentingan pribadi dan mereka berpendapat bahwa anggaran akan mudah dicapai dengan menerima adanya senjangan (slack). kinerja dari manajemen biasanya diukur berdasarkan pada pencapaian target anggaran. konsekuensinya, gaji, bonus dan prospek karir akan meningkat jika manajer tersebut mampu memenuhi target anggaran. namun bagi manajer yang tidak mampu mencapai target tersebut, akan menghadapi intervensi dari manajemen pada tingkat yang lebih tinggi, seperti kehilangan bonus, kehilangan kepercayaan bahkan bisa saja kehilangan pekerjaan (merchant & manzoni, 1989 dalam fitri, 2004). dalam kondisi seperti ini, manajer mencari cara untuk melindungi dirinya dari resiko tidak tercapainya target anggaran (schiff & lewin, 1970). salah satu caranya yaitu dengan melakukan slack (senjangan) pada anggaran. pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 90 jika tujuan anggaran terlalu mudah untuk dicapai karena adanya slack, maka manfaat motivasional menjadi minimal atau tidak ada sama sekali (ikhsan & ishak, 2005). orang mungkin menghasilkan kurang dari tingkat kapabilitas optimal mereka. sebaliknya jika tujuan anggaran terlalu sulit untuk dicapai dan kinerja aktual mulai menyimpang secara tidak menguntungkan dari standar, orang akan mencoba memperbaiki kinerja mereka pada awalnya. intinya adalah bahwa anggaran yang terlalu ketat atau terlalu longgar atau disusun dengan slack yang berlebihan atau tanpa slack sama sekali dapat menciptakan tanggapan keprilakuan yang berlawanan dengan kepentingan perusahaan. harus ada kehati-hatian dalam memastikan bahwa dokumen anggaran akhir menghindari kekurangan yang berkaitan dengan anggaran yang terlalu ketat atau terlalu longgar. kapasitas individu kapasitas individu pada hakekatnya terbentuk dari proses pendidikan secara umum, baik melalui pendidikan formal, nonformal maupun informal. individu yang berkualitas adalah individu yang memiliki pengetahuan, maka dari itu individu yang memiliki cukup pengetahuan akan mampu mengalokasikan sumber daya secara optimal (yuhertiana, 2004). ukuran yang menentukan kualitas manusia dapat ditinjau dari berbagai aspek, antara lain aspek kesehatan, pendidikan, kebebasan berbicara dan lain sebagainya. di antara berbagai aspek ini, pendidikan dianggap memiliki peranan paling penting dalam menentukan kualitas manusia. lewat pendidikan, manusia dianggap akan memperoleh pengetahuan dan keterampilan dan dengan pengetahuan dan keterampilannya itu manusia diharapkan dapat membangun keberadaan hidupnya dengan lebih baik (setiawan, 2006). perhatian terhadap faktor manusia menjadi sentral akhir-akhir ini berkaitan dengan perkembangan dalam ilmu ekonomi pembangunan dan sosiologi. para ahli di kedua bidang tersebut umumnya sepakat pada satu hal yakni modal manusia berperan secara signifikan, bahkan lebih penting daripada faktor teknologi. kesuksesan suatu organisasi atau perusahaan tidak lagi tergantung pada kemampuan untuk mendapatkan atau mengubah bahan mentah menjadi bahan baku, tetapi pada kemampuan dan intelektualitas sdm, serta keterampilan sdm yang terlibat dalam organisasi (anatan, 2005). menurut tovey (dalam setiawan, 2006), seseorang dapat dikategorikan sebagai pribadi yang kompeten jika ia memiliki kemampuan untuk menangani suatu tugas sesuai dengan standar yang ditetapkan, dapat didemonstrasikan secara individual (bukan kelompok) dengan berdasarkan pada pencapaian ideal level o f performance. menurut setiawan (2006) strategi yang dapat dilakukan bagi upaya pengembangan kompetensi sdm, diantaranya : 1. rekrutmen dan seleksi berbasis kompetensi kompetensi yang dimaksud berhubungan dengan kapabilitas fundamental, seperti kemampuan berkomunikasi, berfikir logis, kemampuan bertahan (tidak mudah stress), dan sebagainya. 2. pelatihan berbasis kompetensi (competency based training/cbt) nilai-nilai kompetensi seorang pekerja dapat dipupuk melalui beberapa cara seperti program pendidikan, pengembangan atau pelatihan. 3. memadukan dunia pendidikan dengan dunia kerja kesenjangan (mis-matchh) antara dunia pendidikan dengan dunia kerja berakibat pada tingginya angka pengangguran, sebab jumlah angka kerja yang ada belum sepenuhnya dapat terserap ke dunia kerja. beberapa upaya perlu dilakukan, misalnya dengan melengkapi setiap lulusan dengan keterampilan-keterampilan yang dibutuhkan seperti penguasaan teknologi seperti komputer, internet, juga penguasaan bahasa asing seperti bahasa inggris, jepang, mandarin dan sebagainya. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 91 4. peningkatan kemampuan di bidang teknologi dan informasi teknologi informasi perlu dikembangkan sehingga ancaman, hambatan maupun peluang yang ada bisa segera diketahui. jadi jelaslah bahwa apabila individu-individu mempunyai kompetensi yang tinggi maka secara pribadi mereka akan lebih produktif, tangguh dan mandiri. globalisasi telah merubah pandangan masyarakat bisnis dunia menjadi knowledge society dan membawa dampak pada berkembangnya persaingan berbasis pengetahuan (knowledge-based competition). untuk mencapai kesuksesan organisasi dalam lingkungan bisnis yang kompleks dan persaingan berbasis pengetahuan, peran sdm sebagai salah satu aset kompetitif organisasi sangat diperlukan. dalam kondisi ini, perlu diperhatikan pentingnya pengembangan sumber daya manusia atau karyawan yang berbasis pengetahuan untuk menunjang setiap aktivitas dalam organisasi. hal ini dikarenakan perkembangan teknologi menuntut penguasaan teknologi untuk diaplikasikan dalam aktivitas organisasi, sehingga dapat diperoleh kemanfaatan teknologi tersebut. selain itu individu juga dituntut untuk dapat meningkatkan kompetensinya dengan mengembangkan kombinasi keterampilan (multiskilling melalui pelatihan dan pembelajaran sehingga mereka dapat mengelola dan membagi informasi dan pengetahuan sehingga dapat mengatasi setiap permasalahan yang mungkin akan muncul dan lingkungan kerja yang ambigu. dengan kata lain, individu memerlukan "information literacy skill' dalam merespon kondisi persaingan bisnis berbasis pengetahuan (anatan, 2005). dengan memiliki information literacy skill, individu dapat meningkatkan kapabilitasnya. peningkatan kapabilitas organisasi dan individual merupakan kunci kesuksesan organisasi. untuk mengelola aset intelektual yang merupakan aset kompetitif organisasi diperlukan aplikasi manajemen pengetahuan. anatan (2005) menyatakan bahwa manajemen pengetahuan sebagai suatu subyek, dikembangkan dari ide yang menyatakan bahwa kita tinggal dalam suatu era dimana modal intelektual, pengetahuan, informasi, dan property intellectual, pengalaman, atau dengan kata lain apa yang kita miliki dalam pikiran kita merupakan sumber daya komersial yang utama. malhotra (dalam anatan, 2005) mengemukakan bahwa manajemen pengetahuan akan membantu proses organisasi untuk mencapai kombinasi sinergis dalam data dan informasi untuk memproses kapasitas teknologi informasi dengan kapasitas inovatif dan kreativitas individu. sedangkan monasco (dalam anatan, 2005) menyatakan bahwa manajemen pengetahuan ini merupakan strategi proses yang mengidentifikasi pengetahuan untuk mengembangkan sumber-sumber kompetitif. pengembangan hipotesis kapasitas individu yang terdiri dari pendidikan, pelatihan , dan pengalaman dan budgetary slack menurut pernyataan syakhroza (dalam yuhertiana, 2004), gap yang terjadi dalam implementasi anggaran disebabkan karena karyawan tidak mempunyai cukup pengetahuan dan pelatihan yang dibutuhkan. lebih lanjut, ditekankannya bahwa individuals who have specific attributes such as educational qualification held advantages over others in budgetary process. oleh karena itu, proses penganggaran membutuhkan keterlibatan dan partisipasi karyawan. adapun efektivitas penganggaran itu sendiri berhubungan dengan kapabilitas individu yang terlibat di dalamnya. budgetary slack sering kali didefinisikan sebagai suatu perilaku yang disfungsional bahkan tidak jujur, karena manajer berusaha untuk memuaskan kepentingannya dan menyebabkan meningkatnya biaya organisasi (stevens, 2000). oleh karena itu, manajer secara moral menilai budgetary slack sebagai sesuatu yang negatif. sebaliknya blanchette, et.al., (2002) menemukan bahwa bawahan menganggap budgetary slack berpengaruh positif, sehingga bawahan cenderung untuk menaikkan budgetary slack. hasil penelitian yang pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 92 berbeda tentang hubungan antara kapasitas individu dan budgetary slack, membuat penelitian ini berusaha menguji kembali hubungan kedua kondisi tersebut. kapasitas individu pada hakekatnya terbentuk dari proses pendidikan secara umum, baik melalui pendidikan secara formal, nonformal maupun informal. individu yang berkualitas adalah individu yang memiliki pengetahuan (yuhertiana, 2004). terkait dalam proses penganggaran, maka individu yang memiliki cukup pengetahuan akan mampu mengalokasikan sumber daya secara optimal, dengan demikian dapat memperkecil budgetary slack (yuhertiana, 2004). akan tetapi pada kenyataannya, meningkatnya kapasitas individu ternyata justru memunculkan anggapan bahwa budgetary slack adalah suatu konsekuensi yang muncul dalam penyusunan anggaran. belkaoui (dalam permata, 2006) berpendapat bahwa dengan budgetary slack manajer lebih kreatif dan lebih bebas melakukan aktivitas operasionalnya, sehingga mampu mengantisipasi ketidakpastian yang mungkin terjadi. berdasarkan pembahasan di atas maka hipotesis yang diajukan adalah sebagai berikut : h1 : pendidikan berpengaruh terhadap budgetary slack di perusahaan finance kota bengkulu h2 : pelatihan berpengaruh terhadap budgetary slack di perusahaan finance kota bengkulu h3 : pengalaman berpengaruh terhadap budgetary slack di perusahaan finance kota bengkulu metode penelitian populasi dan sampel populasi penelitian adalah manajer di perusahaan finance yang ada di kota bengkulu. metode pengambilan sampel berdasarkan purposive sampling dengan karakteristik yakni manajer yang sudah menjabat minimal 2 tahun sehingga diasumsikan mereka sudah pernah terlibat dan paham mengenai anggaran. definisi operasional dan pengukuran variabel variabel dependen : budgetary slack budgetary slack adalah perbedaan antara jumlah yang dianggarkan dengan biaya dan pengeluaran yang seharusnya (dunk & perera, 1997 dalam fitri, 2004). variabel ini diukur secara kualitatif untuk mengetahui persepsi individu tentang kecenderungan dalam menciptakan budgetary slack. untuk mengukur variabel ini digunakan instrumen dunk (1993), yang terdiri dari enam pernyataan. responden diminta mengisi kolom tanggapan "sangat tidak setuju (sts)" sampai dengan "sangat setuju (ss)" dengan menggunakan skala likert, 1 sampai 5. variabel independen : kapasitas individu kapasitas individu akan diukur melalui jenis pendidikan formal terakhir yang telah dilalui responden, jumlah pelatihan tentang anggaran yang pernah diikuti oleh responden dan jumlah tahun pengalaman responden telah melakukan penyusunan anggaran. untuk mengukur variabel ini digunakan instrumen yang dikembangkan oleh permata (2006). 1. pendidikan pendidikan adalah usaha untuk meningkatkan pengetahuan seseorang. pendidikan yang dimaksudkan disini adalah pendidikan formal yang telah ditempuh oleh manajer. pendidikan diukur dengan indikator tingkat pendidikan. skala yang digunakan untuk mengetahui tingkat pendidikan adalah 5 = untuk pendidikan terakhir s-2; 4 = untuk pendidikan terakhir s-1; 3 = untuk pendidikan terakhir d-3/akademi; 2 = untuk pendidikan terakhir smu dan 1 = untuk pendidikan terakhir smp.\ 2. pelatihan pelatihan merupakan berbagai pendidikan non formal yang diperoleh pembuat anggaran dalam meningkatkan kapasitasnya sebagai pembuat anggaran. pelatihan akan diukur dari jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 93 frekuensi pelatihan yang pernah diikuti oleh manajer dalam hal pelatihan keuangan dan manajerial. 3. pengalaman pengalaman terkait dengan jumlah peran serta manajer dalam penyusunan anggaran. pengalaman diukur dengan frekuensi keikutsertaan manajer dalam proses perencanaan anggaran. metode pengumpulan data data yang digunakan dalam penelitian ini adalah data primer yang merupakan data yang diperoleh secara langsung dari sumber asli atau tanpa melalui media perantara (indriantoro dan supomo, 2002). peneliti akan mendatangi kantor responden secara langsung dan memberikan kuesioner penelitian kepada para manajer perusahaan yang terpilih menjadi sampel penelitian. metode analisis data analisis data dilakukan dengan menggunakan bantuan program komputer yaitu spss (statistical package for social science). ada beberapa tekhnik analisis data yang digunakan dalam penelitian ini yaitu : uji kualitas data 1. uji validitas mengukur tingkat validitas dalam penelitian ini dilakukan dengan menghitung korelasi antara score masing-masing butir pertanyaan dengan total skor setiap konstruknya (ghozali, 2013). uji validitas dalam penelitian ini menggunakan metode pearson correlation. 2. uji reliabilitas pengukuran reliabilitas dalam penelitian ini menggunakan metode one shot yaitu pengukuran hanya sekali dan hasilnya dibandingkan dengan pertanyaan lain atau mengukur korelasi antar jawaban pertanyaan. reliabilitas diukur dengan menggunakan uji statistik cronbach alpha ( a ). suatu konstruk atau variabel dikatakan reliabel jika memberikan nilai cronbach alpha > 0,6 (nunnaly, 1969 dalam ghozali, 2013). pengujian asumsi klasik pengujian ini terdiri dari uji normalitas, uji multikolinearitas, dan uji heterokedastisitas. uji hipotesis pengujian hipotesis menggunakan model regresi berganda dengan persamaan sebagai berikut: y = β0 + β1 x1 + β2 x2 + β3 x3 + + e dimana: y = budgetary slack atau kesenjangan anggaran β0 = konstanta β1 = koefisien regresi x1 = pendidikan x2 = pelatihan x3 = pengalaman pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 94 hasil penelitian dan pembahasan deskripsi responden deskripsi responden berdasarkan jenis kelamin pada perusahaan finance di kota bengkulu sebagai berikut: tabel 1 deskripsi responden berdasarkan jenis kelamin pada perusahaan finance di kota bengkulu no. jeniskelamin jumlah persentase 1. laki-laki 28 70 2. perempuan 12 30 jumlah 40 100 sumber: data diolah tahun 2017 berdasarkan tabel di atas terlihat bahwa jenis kelamin laki-laki lebih banyak daripada perempuan pada perusahaan finance di kota bengkulu. deskripsi responden berdasarkan umur pada perusahaan finance di kota bengkulu sebagai berikut: tabel 2 deskripsi responden berdasarkan umur pada perusahaan finance di kota bengkulu no. umur (tahun) jumlah persentase 1. 25 – 29 6 15,0 2. 30 – 34 9 22,5 3. 35 – 39 13 32,5 4. ≥ 40 12 30,0 jumlah 40 100 sumber: data diolah tahun 2017 berdasarkan tabel tersebut bahwa sebagian besar perusahaan finance di kota bengkulu berumur antara 35-39 tahun (32,5%) dan berumur ≥ 40 tahun (30%). deskripsi responden berdasarkan pendidikan terakhir pada perusahaan finance di kota bengkulu sebagai berikut: tabel 3 deskripsi responden berdasarkan pendidikanterakhir pada perusahaan finance di kota bengkulu no . jenjang pendidikan jumlah persentase 1. sltp 5 12,5 2. slta 9 22,5 3. diploma 11 27,5 4. s1 15 37,5 jumlah 40 100 sumber: datadiolah tahun 2017 berdasarkan tabel di atas bahwa sebagian besar perusahaan finance di kota bengkulu dengan jenjang pendidikan s1 (37,5%) dan diploma (27,5%). jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 95 hasil uji validitas variabel pendidikan (x1) uji validitas untuk variable pendididkan (x1) seperti table berikut ini. tabel 4 uji validitas setiap pernyataan pada variabel pendidikan (x1) pernyataan nilai signifikansi (2-sisi) nilai rhitung nilairtabel padaα = 5% valid x11 0,000 0,849** 0,3044 valid x12 0,000 0,791** 0,3044 valid x13 0,000 0,791** 0,3044 valid x14 0,000 0,856** 0,3044 valid x15 0,000 0,879** 0,3044 valid **. correlation is significant at the 0.05 level (2-tailed) sumber : data diolah tahun 2017. hasil uji validitas setiap pernyataan untuk variable pendidikan (x1) pada tabel di atas menunjukkan bahwa semua pernyataan pada variabel pendidikan memiliki nilair r-hitung lebih besar daripada nilai r-tabel = 0,3044 pada α = 5%. semua pernyataan pada variabel pendidikan (x1) juga memiliki nilai signifikansi (2-sisi) = 0,000 dan nilainya lebih kecil daripada nilai α = 5%. berdasarkan kedua hal tersebut dapat dinyatakan bahwa setiap pernyataan pada variabel pendidikan adalah valid dan dapat digunakan sebagai instrumen dalam mengukur variabel variabel pendidikan (x1). variabel pelatihan (x2) uji validitas setiap pernyataan pada variable pelatihan (x2) seperti table berikut ini. tabel 5 uji validitas setiap pernyataan pada variabel pelatihan (x2) pernyataan nilai signifikansi (2-sisi) nilai rhitung nilairtabel padaα = 5% valid x21 0,000 0,869** 0,3044 valid x22 0,000 0,837** 0,3044 valid x23 0,000 0,803** 0,3044 valid x24 0,000 0,788** 0,3044 valid x25 0,000 0,891** 0,3044 valid x26 0,000 0,778** 0,3044 valid **. correlation is significant at the 0.05 level (2-tailed) sumber : data diolah tahun 2017. hasil uji validitas setiap pernyataan untuk variable pelatihan (x2) pada tabel di atas menunjukkan bahwa semua pernyataan variabel pelatihan memiliki nilai r-hitung lebih besar daripada nilai r-tabel = 0,3044 pada α = 5%. semua pernyataan pada variabel pelatihan (x2) pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 96 juga memiliki nilai signifikansi (2-sisi) = 0,000 dan nilainya lebih kecil daripada nilai α = 5%. berdasarkan kedua hal tersebut dapat dinyatakan bahwa setiap pernyataan pada variabel pelatihan adalah valid dan dapat digunakan sebagai instrumen dalam mengukur variabel pelatihan (x2). variabel pengalaman (x3) uji validitas setiap pernyataan pada variable pengalaman (x3) seperti table berikut ini. tabel 6 uji validitas setiap pernyataan pada variabel pengalaman (x3) pernyataan nilai signifikansi (2-sisi) nilai rhitung nilairtabel padaα = 5% valid x31 0,000 0,685** 0,3044 valid x32 0,000 0,801** 0,3044 valid x33 0,000 0,931** 0,3044 valid x34 0,000 0,876** 0,3044 valid x35 0,000 0,864** 0,3044 valid **. correlation is significant at the 0.05 level (2-tailed) sumber : data diolah tahun 2017. hasil uji validitas setiap pernyataan untuk variable pengalaman (x3) pada tabel di atas menunjukkan bahwa semua pernyataan variabel pengalaman memiliki nilai r-hitung lebih besar daripada nilai r-tabel = 0,3044 pada α = 5%. semua pernyataan pada variabel pengalaman (x3) juga memiliki nilai signifikansi (2-sisi) = 0,000 dan nilainya lebih kecil daripada nilai α = 5%. berdasarkan kedua hal tersebut dapat dinyatakan bahwa setiap pernyataan pada variabel pengalaman adalah valid dan dapat digunakan sebagai instrumen dalam mengukur variabel pengalaman (x3). variabel budgetary slack(y) uji validitas setiap pernyataan pada variable budgetary slack (y) seperti tabel berikut ini. tabel 7 uji validitas setiap pernyataan pada variabel budgetary slack (y) pernyataan nilai signifikansi (2-sisi) nilai rhitung nilai rtabel padaα = 5% vali d y1 0,000 0,832** 0,3044 valid y2 0,000 0,869** 0,3044 valid y3 0,000 0,833** 0,3044 valid y4 0,000 0,852** 0,3044 valid y5 0,000 0,780** 0,3044 valid y6 0,000 0,864 ** 0,3044 valid **. correlation is significant at the 0.05 level (2-tailed) sumber : data diolah tahun 2017. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 97 hasil uji validitas setiap pernyataan untuk variable budgetary slack (y) pada tabel di atas menunjukkan bahwa semua pernyataan variabel pelatihan memiliki nilai r-hitung lebih besar daripada nilai r-tabel = 0,3044 pada α = 5%. semua pernyataan pada variable budgetary slack (y) juga memiliki nilai signifikansi (2-sisi) = 0,000 dan nilainya lebih kecil daripada nilai α = 5%. berdasarkan kedua hal tersebut dapat dinyatakan bahwa setiap pernyataan pada variable budgetary slack adalah valid dan dapat digunakan sebagai instrumen dalam mengukur variable budgetary slack (y). hasil uji reliabilitas uji reliabiltas setiap pernyataan pada variable pendidikan, pelatihan, pengalaman, dan budgetary slack seperti table berikut ini. tabel 8 uji reliabilitas setiap pernyataan pada variabel penelitian sumber : data diolah tahun 2017. hasil uji reliabilitas setiap pernyataan pada variable penelitian seperti tabel di atas menunjukkan bahwa semua pernyataan pada variabel penelitian memiliki nilai cronbach alpha lebih besar daripada nilai batas cronbach alpha sebesar 0,6 (santoso dan ashari,2010). berdasarkan hal tersebut dapat dinyatakan bahwa setiap pernyataan pada variabel penelitian adalah reliable dan memiliki arti setiap pernyataan bersifat konsisten dalam mengukur variabel pendidikan, pelatihan, pengalaman, danbudgetary slackpada waktu dan kesempatan yang lainnya. hasil uji normalitas uji normalitas pada variable pendidikan (x1), pelatihan (x2), pengalaman (x3), dan budgetary slack(y) seperti pada gambar berikut ini. gambar 1 normal probability plot (p-p plot) (sumber: data diolah tahun 2017) variabel nilai cronbach alpha reliabilitas pendidikan (x1) 0,890 reliable pelatihan (x2) 0,901 reliable pengalaman (x3) 0,886 reliable budgetary slack(y) 0,916 reliable pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 98 hasil uji normalitas pada variabel pendidikan (x1), pelatihan (x2), pengalaman (x3), dan budgetary slack (y) pada gambar di atas menunjukkan bahwa data dari setiap pernyataan pada keempat variabel tersebut menyebar dan letaknya tidak terlalu jauh dari garis diagonal pada gambar yang bergerak mulai dari kiri bawah menuju ke ke kanan atas. berdasarkan hal tersebut maka data dari setiap pernyataan pada variabel pendidikan (x1), pelatihan (x2), pengalaman (x3), dan budgetary slack (y) tersebut berdisribusi no hasil uji multikolinieritas uji multikolinieritas pada variable pendidikan (x1), pelatihan (x2) dan pengalaman (x3) seperti pada table berikut ini. tabel 9 uji multikolinieritas pada variabel pendidikan (x1), pelatihan (x2), dan pengalaman (x3) variabel nilai collinearity statistics keterangan toleran ce vif pendidikan (x1) 0,251 3,99 0 bebas multikolinier itas pelatihan (x2) 0,355 2,81 9 bebas multikolinier itas pengalaman (x3) 0,208 4,80 8 bebas multikolinier itas sumber : data diolah tahun 2017. hasil uji multikolinieritas pada tabel di atas menunjukkan bahwa variable pendidikan (x1), pelatihan (x2), dan pengalaman (x3) masing-masing memiliki nilai tolerance> 0,10 dan nilai variance inflation factor (vif) < 10. hasil ini menunjukkan bahwa pada variabel pendidikan (x1), pelatihan (x2), dan pengalaman (x3) tidak ditemukan adanya multikolinieritas, yang berarti tidak terjadi korelasi antar variable pendidikan (x1), pelatihan (x2), dan pengalaman (x3) dan telah memenuhi asumsi multikolinieritas. hasil uji heterokedastisitas hasil uji heteroskedastisitas dari analisis regresi linier berganda seperti pada gambar berikut ini. gambar 2 grafik plot variabel dependen dengan residualnya. sumber : data diolah tahun 2017 hasil uji heteroskedastisitas pada gambar di atas menunjukkan bahwa titik-titik yang ada pada gambar tersebar secara tidak teratur baik di atas maupun di bawah angka 0 pada jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 99 sumbu y. hal ini berarti nilai varians dari residual satu pengamatan ke pengamatan yang lain adalah tetap dan tidak membentuk pola-pola tertentu.berdasarkan hal ini dapat dinyatakan model regresi linier berganda yang terbentuk memiliki kesamaan varians dari residual satu pengamatan ke pengamatan yang lain dan telah terbebas dari masalah heteroskedastisitas. analisis regresi linier berganda analisis regresi linier berganda seperti pada table berikut ini. tabel 10 hasil analisis regresi linier berganda coefficientsa model unstandardized coefficients standardized coefficients b std. error beta 1 (constant) 45,005 1,521 pendidikan -0,452 0,146 -0,378 pelatihan -0,331 0,099 -0,342 pengalaman -0,322 0,155 -0,279 a. dependent variable: bslack nilai koefisien variable pendidikan (x1), pelatihan (x2), dan pengalaman (x3) masing-masing bernilai negatif. hal inimenunjukkan bahwa pendidikan (x1), pelatihan (x2), dan pengalaman (x3) memiliki pengaruh yang negative terhadap budgetary slack (y) pada perusahaan finance di kota bengkulu. pengujian hipotesis dan pembahasan hasil uji parsial (uji t) uji parsial (uji t) seperti pada table berikut ini. tabel 11 uji parsial (uji t) pada regresi linier berganda coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 45.00 5 1.521 29.582 .000 pendidikan -.452 .146 -.378 -3.088 .004 pelatihan -.331 .099 -.342 -3.326 .002 pengalama n -.322 .155 -.279 -2.077 .045 a. dependent variable: bslack sumber : data diolah tahun 2017. hasil uji parsial (uji t) pada regresi linier berganda seperti tabel di atas menunjukkan bahwa variable pendidikan (x1) memiliki nilai t-hitung = -3,088; pelatihan (x2) memiliki nilai t-hitung = -3,326; dan pengalaman (x3) memiliki nilait-hitung = -2,077. ketiga variable pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 100 ini masing-masing memiliki nilai t-hitung yang lebih kecil daripada nilai t-tabel= t(3,39) = 2,029 pada tingkat signifikansi (α) = 0,05. variabel pendidikan (x1), pelatihan (x2), dan pengalaman (x3) masing-masing memiliki nilai signifikansi (α) lebih kecil daripada nilai signifikansi (α) = 5%. berdasarkan pada kedua hal tersebut maka menerima hipotesis yang memiliki arti bahwa pendidikan (x1), pelatihan (x2), dan pengalaman (x3) secara parsial berpengaruh negatif dan signifikan terhadap budgetary slack (y) pada perusahaan finance di kota bengkulu artinya semakin tinggi pendiidikan, semakin sering mengikuti pelatihan , dan semakin mempunyai pengalaman bagi maka budgetary slack yang akan terjadi di perusahaan finance di kota bengkulu akan semakin berkurang. hasil uji simultan (uji f) hasil uji simultan (uji f) seperti pada table berikut ini. tabel 12 uji simultan (uji f) pada regresi linier berganda anovab model sum of squares df mean square f sig. 1 regression 701.322 3 233.774 76.663 .000b residual 109.778 36 3.049 total 811.100 39 a. dependent variable: bslack b. predictors: (constant), pengalaman, pelatihan, pendidikan sumber : data diolah tahun 2017. hasil uji simultan (uji f) pada regresi linier berganda seperti tabel di atas menunjukkan nilai f-hitung = 76,663 dan nilainya lebih besar dari pada nilai f-tabel= f(3,36) = 2,80`pada tingkat signifikansi (α) = 0,05. demikian pula dengan nilai signifikansi (α) dari f-hitung = 0,000 dan nilainya lebih kecil dari pada nilai signifikansi (α) = 5%. berdasarkan pada kedua hal tersebut maka menerima hipotesis penelitian, yang memiliki arti pendidikan (x1), pelatihan (x2), dan pengalaman (x3) berpengaruh positif dan signifikan secara simultan terhadap budgetary slack (y) pada perusahaan finance di kota bengkulu. koefisien determinasi (r2) perhitungan nilai koefisien determinasi (r2) seperti pada table berikut ini. tabel 13 perhitunga nilai koefisien determinasi (r2) model summaryb model r r square adjusted r square std. error of the estimate 1 .930a .865 .853 1.74625 a. dependent variable: bslack b. predictors: (constant), pengalaman, pelatihan, pendidikan jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 87-102 101 sumber : data diolah tahun 2017 hasil perhitungan nilai koefisien determinasi (r2) seperti pada tabel di atas menunjukkan bahwa nilai koefisien determinasi (r2) = 0,865, yang memiliki arti pendidikan (x1), pelatihan (x2), dan pengalaman (x3) berpengaruh negatif dan signifikan secara simultan sebesar 86,5% terhadap budgetary slack (y) pada perusahaanfinance di kota bengkulu. budgetary slack (y) pada perusahaan finance di kota bengkulu dipengaruhi oleh faktor-faktor lainnya di luar persamaan regresi linier berganda pada penelitian ini sebesar13,5%. penutup simpulan penelitian ini bertujuan untuk menguji pengaruh kapasitas individu yang meliputi pendidikan, pelatihan , dan pengalaman terhadap kesenjangan anggaran (bugetray slack) di perusahaan finance di kota bengkulu. dari hasil penelitian ini dapat disimpulkan bahwa : 1) pendidikan pendidikan yang dimiliki seseorang khusunya manejer di perusahaan finance kota bengkulu berpengaruh negatif terhadap budgetary slack yang artinya semakin tinggi pendidikan yang dimiliki seorang manajer, maka akan mengurangi terjadinya slack budgetary. 2) pelatihan pelatihan yang sering diikuti seseorang khusunya manejer di perusahaan finance kota bengkulu berpengaruh negatif terhadap budgetary slack yang artinya semakin sering pelatihan yang diikuti seorang manajer, maka akan mengurangi terjadinya slack budgetary. 3) pengalaman pengalaman yang dimiliki seseorang khusunya manejer di perusahaan finance kota bengkulu berpengaruh negatif terhadap budgetary slack yang artinya semakin berpengalaman seorang manajer, maka akan mengurangi terjadinya slack budgetary. saran saran yang dajukan untuk penelitian selanjutnya yaitu : 1) perusahaan yang digunakan dalam penelitian ini tidak hanya sebatas pada perusahaan finance di kota bengkulu saja sehingga diperoleh hasil yang lebih luas 2) jangka waktu yang digunakan lebih diperpanjang untuk menghasilkan hasil penelitian yang lebih baik sehingga tidak hanya menggunakan kuesioner dalam mengumpulkan data tetapi bisa ditambahkan dengan melakukuan wawancara langsung ke responden yang bersangkutan. daftar pustaka ahyari, agus. 1988. anggaran perusahaan. yogyakarta : bpfe ugm. amrul, sadat dan moch. nasir. 2002. pengaruh gaya kepemimpinan dan ketidakpastian lingkungan terhadap hubungan antara partisipasi penganggaran dengan senjangan anggaran. simposium nasional akuntansi v, semarang. pengaruh kapasitas individu terhadap budgetary slack pada ................ ismacoryanata 102 anatan, lina. 2005. aplikasi manajemen pengetahuan dalam pengembangan sumber daya manusia berbasis pengetahuan. kompak, no. 2, hal 257-266. anthony, robert dan vijay govindarajan. 2005. sistem pengendalian manajemen. jakarta: salemba empat. blanchette, danielle; claude pilote dan jean cadieux. 2002. manager's moral evaluation of budgetary slack creation. http:\\www. accounting.rutger .edu\raw. chow c.w.; j.c. cooper and w.s. waller. 1998. participative budgeting: effects of a truth inducing pay scheme and information assimetry on slack and performance. the accounting review. 63. 111-122. fitri, yulia. 2004. pengaruh informasi asimetri, partisipasi penganggaran dan komitmen organisasi terhadap timbulnya senjangan anggaran. simposium nasional akuntansi vii, denpasar. ghozali, imam. 2013. analisis multivariate dengan program spss. semarang: universitas diponegoro. ikhsan, arfan dan muhammad ishak. 2005. akuntansi keprilakuan. jakarta: salemba empat. indriantoro, nur dan bambang supomo. 2002. metodologi penelitian bisnis untuk akuntansi dan manajemen. yogyakarta: bpfe ugm. kenis, i. 1979. effects of budgetary goal characteristic on managerial attitudes and performance. the accounting review (4). 707-721. lewin. 1970. the impact of people on budget. the accounting review vol 45, oktober, 259-268. luthans, fred. 2005. organization behavior. tenth edition: published mcgraw hill. magner, nace. 2003. overview o f budgetary participation, http:/www.wku.edu/magner. permata, shinta s. 2006. pengaruh kapasitas individu yang diinteraksikan dengan locus of control terhadap budgetary slack. simposium nasional akuntansi ix, padang. setiawan, e. 2006. kualitas sumber daya manusia dalam mendorong pertumbuhan ekonomi. aset, vol. 8 no.1, hal 91-108. schiff, m dan a.y. lewin. 1970. the impact of people on budget. the accounting review vol 45, oktober, 259-268. siegel, g dan h.r. marconi. 1989. behavioral accounting. ohio : south-western publishing, co.cincinati. stevens. 2000. determinants of budgetary slack in the laboratory: an investigation of control for self-interested behavior, syracuse university school of management. http:wwww.paper.ssrn.com steven, d.e., 2002. the effects of reputation and ethics on budgetary slack. journal of management accounting research. vol. 14, 153-171. young, s. mark. 1985. participative budgeting: the effect of risk aversion and asymmetric information on budgetary slack. journal o f accounting research, vol. 23 no.2, hal 830-842. yuhertiana, i. 2004. kapasitas individu dalam dimensi budaya, keberadaan tekanan sosial dan keterkaitannya dengan budgetary slack. simposium nasional akuntansi vii, denpasar. http://www.wku.edu/magner http://wwww.paper.ssrn.com | jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 1 13 1 pengaruh kesadaran perpajakan, sosialisasi perpajakan, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi the influences of tax awareness, tax socialization, fiscus servicing and tax sanctions on obedience of personal taxes obligatory stefani siahaan 1), halimatusyadiah2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu 1, 2 ) stefanisiahaan@gmail.com 1 ) halimahtusyadiah@gmail.com 2 ) abstaract this research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. the data used in this study were primary data. primary data from questionnaires distributed to individual taxpayer in bengkulu city. the number of questionnaires distributed was 109 questionnaires, but only 104 questionnaires could be processed. data were analyzed by using multiple linear regression analysis using spss program. the results of the research indicate the existence of taxation awareness and tax penalties on positive individual taxpayer, while the socialization of taxation and fiscal service does not apply to individual taxpayer compliance. this research can contribute for kpp pratama kota bengkulu to improve taxpayer compliance by raising tax awareness and tax penalties. the limitations of this study, researchers only use individual taxpayer respondents who have business activities in the city of bengkulu. for further research may add an individual taxpayer who has a free employment or corporate taxpayer key words: tax awareness,tax socialization, fiscal service, tax penalties, and personal taxpayer compliance. abstrak penelitian ini bertujuan untuk menguji kesadaran perpajakan, sosialisasi perpajakan, pelayanan fiskus, dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi. data yang digunakan dalam penelitian ini adalah data primer. data primer diperoleh dari kuesioner yang disebarkan kepada wajib pajak orang pribadi di kota bengkulu. jumlah kuesioner yang disebarkan adalah 109 kuesioner, tetapi hanya 104 kuesioner yang dapat diolah. data dianalisis dengan menggunakan analisis regresi linear berganda dengan menggunakan program spss. hasil penelitian menunjukkan bahwa kesadaran perpajakan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, sedangkan sosialisasi perpajakan dan pelayanan fiskus tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. penelitian ini dapat memberikan kontribusi bagi kpp pratama kota bengkulu untuk meningkatkan kepatuhan wajib pajak orang pribadi dengan cara meningkatkan kesadaran perpajakan dan sanksi perpajakan. adapun keterbatasan penelitian ini, peneliti hanya menggunakan responden wajib pajak orang pribadi yang memiliki kegiatan usaha di kota bengkulu. untuk penelitian selanjutnya dapat menambahkan wajib pajak orang pribadi yang memiliki pekerjaan bebas atau wajib pajak badan. kata kunci: kesadaran perpajakan, sosialisasi perpajakan, pelayanan fiskus, sanksi perpajakan, dan kepatuhan wajib pajak orang pribadi. pendahuluan pembangunan nasional merupakan pembangunan yang berlangsung secara terusmenerus dan berkesinambungan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. pembangunan nasional akan berjalan lancar, jika suatu negara mempunyai sumber dana yang memadai. dana tersebut dapat diperoleh dari berbagai sumber salah pengaruh kesadaran perpajakan, sosialisasi perpajakan,... stefani siahaan dan halimatusyadiah 2 satunya adalah pajak. sistem pemungutan pajak di indonesia saat ini adalah self assessment, dalam sistem ini wajib pajak dianggap mampu menghitung pajak, mampu memahami undang-undang perpajakan yang sedang berlaku, mempunyai kejujuran yang tinggi, serta menyadari pentingnya membayar pajak. wajib pajak diberikan kepercayaan menghitung, memperhitungkan, membayar, melaporkan dan mempertanggungjawabkan sendiri pajak yang terutang. salah satu wajib pajak yang diminta untuk menghitung, menyetor, dan melaporkan besarnya pajak terutang adalah wajib pajak orang pribadi (mutia, 2014). kepatuhan wajib pajak merupakan pemenuhan kewajiban perpajakan yang dilakukan oleh pembayar pajak dalam rangka memberikan kontribusi bagi pembangunan negara yang diharapkan di dalam pemenuhannya dilakukan secara sukarela dan menyampaikan surat pemberitahuan tahunannya dengan benar dan lengkap. kepatuhan wajib pajak menjadi aspek penting mengingat sistem perpajakan indonesia menganut sistem self assessment, dimana dalam prosesnya mutlak memberikan kepercayaan kepada wajib pajak (tiraada, 2013). kesadaran wajib pajak dapat dilihat dari kesungguhan dan keinginan wajib pajak untuk memenuhi kewajiban pajaknya yang ditunjukkan dalam pemahaman wajib pajak terhadap fungsi pajak dan kesungguhan wajib pajak dalam melaporkan spt dan membayar pajak (dharma & suardana, 2014). selain itu, kesadaran wajib pajak dapat meningkat dengan pengetahuan tentang perpajakan yang memadai. pengetahuan akan berbagai kemudahan dalam menjalankan kewajibannya, prosedur yang harus dilakukan dan konsekuensi yang akan diperoleh jika lalai, menjadi pemicu kesadaran wajib pajak itu sendiri. dengan begitu, diharapkan kesadaran wajib pajak dapat meningkatkan kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya. sosialisasi perpajakan adalah upaya yang dilakukan oleh dirjen pajak untuk memberikan pengetahuan perpajakan kepada masyarakat, khususnya untuk wajib pajak agar mengetahui segala sesuatu mengenai perpajakan baik dari segi peraturan maupun tata cara perpajakan dengan metode-metode yang seharusnya. diiringi dengan pembaharuan sistem pelaporan spt dan pembayaran pajak secara online sejak tahun 2014 yaitu e-filing dan ebilling, dirjen pajak senantiasa berupaya keras memberikan informasi tersebut melalui penyuluhan atau sosialisasi agar semakin diketahui dan dimengerti oleh wajib pajak (andinata, 2015). untuk mencapai tujuan sosialisasi tersebut, kegiatan itu harus dilakukan secara efektif dan rutin. dengan adanya sosialisasi yang baik dan efisien, maka akan meningkatkan pengetahuan bagi wajib pajak itu sendiri. semakin tinggi intensitas pengetahuan yang diterima, maka secara perlahan dapat menambah tingkat kesadaran wajib pajak untuk lebih patuh akan hak dan kewajiban perpajakannya (rohmawati et.al., 2013). selain kesadaran dan sosialisasi perpajakan, pelayanan fiskus yang baik juga menjadi faktor penting dalam meningkatkan kepatuhan wajib pajak. seorang fiskus memiliki tanggung jawab untuk memberikan pemahaman kepada wajib pajak akan pentingnya membayar pajak dan melaporkan spt (kanwil djp bengkulu & lampung, 2014). peningkatan kualitas dan kuantitas pelayanan diharapkan dapat meningkatkan kepuasan kepada wajib pajak sebagai pelanggan sehingga meningkatkan kepatuhan dalam bidang perpajakan. upaya peningkatan kualitas pelayanan dapat dilakukan dengan cara peningkatan kualitas dan kemampuan teknis pegawai dalam bidang perpajakan, perbaikan infrastruktur seperti perluasan tempat pelayanan terpadu (tpt), penggunaan sistem informasi dan teknologi untuk dapat memberikan kemudahan kepada wajib pajak dalam memenuhi kewajiban perpajakannya (supadmi, 2009). pelayanan fiskus yang kooperatif, jujur, menegakkan aturan perpajakan, tidak mempersulit, dan tidak mengecewakan wajib pajak diharapkan mampu mengatasi masalah kepatuhan wajib pajak. kepatuhan wajib pajak selain dapat ditingkatkan dengan sosialisasi perpajakan, kesadaran wajib pajak dan pelayanan fiskus, juga dapat ditingkatkan dengan adanya pengenaan sanksi perpajakan. sanksi dalam perpajakan menjadi penting karena pemerintah jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 1 13 3 indonesia memilih menerapkan sistem self assessment dalam rangka pelaksanaan pemungutan pajak. agar pelaksanaannya dapat tertib dan sesuai dengan target yang diharapkan, pemerintah telah menyiapkan rambu-rambu yang diatur dalam uu perpajakan yang berlaku. pengenaan sanksi perpajakan diberlakukan untuk menciptakan kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya (saragih, 2013). atas dasar ketidakkonsistenan dari hasil temuan beberapa peneliti sebelumnya, maka peneliti ingin menguji kembali penelitian yang dilakukan tiraada (2013) dimana variabel yang ditelitinya adalah kesadaran perpajakan, pelayanan fiskus, dan sanksi perpajakan. peneliti menambahkan satu variabel yang digunakan winerungan (2013) dan dharma& suardana (2014) yaitu sosialisasi perpajakan. dharma & suardana (2014) menemukan bahwa sosialisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak. hal ini dikarenakan sosialisasi perpajakan berkaitan erat dengan kesadaran wajib pajak untuk menjalankan kewajiban perpajakannya. perbedaan lainnya dalam penelitian ini adalah terletak pada sampel penelitian. sampel penelitian ini adalah wpop yang terdaftar di kantor pelayanan pajak pratama kota bengkulu. sedangkan sampel penelitian tiraada (2013) adalah wpop kabupaten minahasa selatan yang terdaftar di kpp kotamobagu. berdasarkan uraian di atas, maka permasalahan pokok dalam penelitian ini adalah: (1) apakah kesadaran perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. (2) apakah sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. (3) apakah pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. (4) apakah sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. kerangka teoritis dan hipotesis tpb (theory of planned behavior) menurut ajzen (1991) dalam andayani (2016) tpb adalah teori yang dirancang untuk memprediksi dan menjelaskan perilaku manusia pada konteks yang spesifik. tpb merupakan penyempurnaan dari theory of reasoned action (tra). fokus utama dalam tpb sendiri adalah intention atau niat individu untuk melakukan perilaku tertentu. menurut ajzen (2002) dalam andayani (2016), theory of planned behavior merupakan dimana seseorang dapat bertindak berdasarkan niatnya hanya jika ia memiliki kontrol terhadap perilakunya dikaitkan dengan penelitian ini, theory of planned behavior relevan untuk menjelaskan perilaku wajib pajak dalam memenuhi kewajiban perpajakannya (marjan, 2014). sebelum individu melakukan sesuatu, individu tersebut akan memiliki keyakinan mengenai hasil yang akan diperoleh dari perilakunya tersebut. behavioral beliefs berkaitan dengan kesadaran perpajakan. wajib pajak yang sadar pajak akan memiliki keyakinan mengenai pentingnya membayar pajak untuk membantu menyelenggarakan pembangunan negara. sanksi perpajakan dibuat untuk mendukung dan mendorong agar wajib pajak orang pribadi mematuhi peraturan maupun kewajiban perpajakannya. sanksi perpajakan berkaitan dengan control beliefs. penerapan sanksi perpajakan mendukung perilaku wajib pajak orang pribadi untuk patuh dengan ditentukan oleh persepsi wajib pajak tentang seberapa kuat sanksi itu berpengaruh. pengaruh kesadaran perpajakan terhadap kepatuhan wajib pajakorang pribadi theory of planned behavior (tpb) merupakan prediksi perilaku yang baik karena diseimbangkan oleh niat untuk melaksanakan perilaku (ajzen, 1991 dalam andayani, 2016). behavioral beliefs adalah salah satu faktor penentu niat seseorang untuk berperilaku, dimana pengaruh kesadaran perpajakan, sosialisasi perpajakan,... stefani siahaan dan halimatusyadiah 4 individu memiliki keyakinan akan hasil dari suatu perilaku dan mengevaluasi perilaku yang baik dan kurang baik. ketika wajib pajak memiliki keyakinan bahwa fungsi pajak sangat penting untuk pembangunan dan pembiayaan negara, maka akan muncul pemikiran mengenai pentingnya wajib pajak sadar akan kewajiban perpajakannya (marjan, 2014). tiraada (2013) menemukan bahwa kesadaran perpajakan merupakan salah satu faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi. hal tersebut didukung dengan penelitian yang dilakukan oleh masinambow (2013), dharma & suardana (2014), dan mutia (2014) yang menemukan bahwa kesadaran perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. berdasarkan uraian tersebut, maka hipotesis pertama yang digunakan adalah: h1: kesadaran perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi normative beliefs sebagaimana dalam theory of planned behavior (tpb) juga menjadi salah satu faktor penentu niat seseorang untuk berperilaku, dimana individu memiliki keyakinan atas motivasi atau dorongan dari orang lain (pihak luar). seperti halnya sosialisasi perpajakan yang merupakan peranan penting dari pemerintah khususnya dirjen pajak untuk menjadi sarana informasi, pengetahuan, dan pemahaman pajakkepada wajib pajak. sosialisasi perpajakan menjadi keyakinan wajib pajak (individu) untuk memotivasi agar menjadi perilaku taat pajak ( marjan, 2014). dalam penelitian sebelumnya yang dilakukan oleh dharma & suardana (2014) menemukan bahwa sosialisai perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. berdasarkan uraian tersebut, maka hipotesis kedua yang digunakan adalah: h2: sosialisasi perpajakan berpengaruh positif terhadapkepatuhan wajib pajak orang pribadi. pengaruh pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi normative beliefs juga menjadi faktor penentu niat dari hasil pelayanan fiskus. pelayanan fiskus yang berkualitas dan sesuai dengan aturan-aturan perpajakan menjadi dorongan yang memberikan keyakinan kepada wajib pajak untuk berperilaku patuh atau taat pajak karena wajib pajak merasa akan terbantu dan dimudahkan dalam menjalankan kewajiban perpajakannya(marjan, 2014). tiraada (2013) menemukan bahwa pelayanan fiskus merupakan salah satu faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi. hal tersebut didukung dengan penelitian yang dilakukan oleh masinambow (2013), dharma dan suwardana (2014)dan mutia (2014) menemukan bahwa pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. berdasarkan uraian tersebut, maka hipotesis yang digunakan adalah: h3 : pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi control beliefs dalam tpb juga merupakan salah satu faktor penentu niat seseorang untuk berperilaku, dimana individu memiliki keyakinan tentang keberadaan hal-hal yang mendukung atau menghambat suatu perilaku dan persepsinya tentang seberapa kuat hal-hal tersebut berpengaruh. sanksi perpajakan dibuat untuk mendukung perilaku wajib pajak untuk patuh dengan ditentukan oleh persepsi wajib pajak mengenai seberapa kuat sanksi berpengaruh (marjan, 2014). tiraada (2013) menemukan bahwa sanksi perpajakan juga jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 1 13 5 merupakan salah satu faktor yang mempengaruhi kepatuhan wajib pajak. hal tersebut didukung dengan penelitian yang dilakukan oleh utami & kardinal (2013) dan mutia (2014) yang menemukan bahwa sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. berdasarkan uraian tersebut, maka hipotesis yang digunakan adalah: h 4: sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak gambar 1. kerangka penelitian metode penelitian metode pengambilan sampel metode pengambilan sampel dalam peneilitian ini adalah metode non probability dengan pemilihan sampel dilakukan menggunakan rumus slovin (indriantoro dan soepomo, 2002). berdasarkan data awal yang diperoleh dari kpp pratama kota bengkulu, jumlah wajib pajak orang pribadi usahawan adalah 9.549 wajib pajak. setelah jumlah populasi telah diketahui maka selanjutnya mencari jumlah sampel minimum yang dibutuhkan yaitu: n = n 1 + 𝑁𝑒2 keterangan: n = ukuran sampel n = ukuran populasi e = persentase kelonggaran ketelitian karena kesalahan pengambilan sampel yang masih dapat ditolelir yaitu 10% (populasi yang besar) n = n 1 + 𝑁𝑒2 n = 9.549 1 + 9.549(0,1)2 n = 98,96 dibulatkan menjadi 100, artinya jumlah sampel minimal 100 orang. kepatuhan wajib pajak orang pribadi sanksi pepajakan pelayanan fiskus sosialisasi perpajakan kesadaran perpajakan pengaruh kesadaran perpajakan, sosialisasi perpajakan,... stefani siahaan dan halimatusyadiah 6 pengukuran dan definis operasional variabel wajib pajak orang pribadi adalah kesediaan wajib pajak untuk memenuhi kewajiban pajaknya sesuai dengan aturan yang berlaku tanpa perlu diadakannya pemeriksaan, investigasi seksama, peringatan, ataupun ancaman dan penerapan sanksi baik hukum maupun administratif. variabel kesadaran perpajakan dalam penelitian ini mengacu pada definisi menurut boediono (1996) dalam mutia (2014) yang menyebutkan kesadaran membayar pajak dapat diartikan sebagai suatu nilai yang rela dikontribusikan oleh seseorang (ditetapkan dengan peraturan) yang digunakan untuk membiayai pengeluaran umum negara dengan tidak mendapat jasa timbal (kontraprestasi) secara langsung. kesadaran perpajakan dilakukan ketika wajib pajak itu sendiri paham akan pentingnya melakukan kewajibannya. variabel sosialisasi perpajakan dalam penelitian ini mengacu pada definisi yang dikembangkan oleh saragih (2013) yang menyebutkan bahwa sosialisasi perpajakan merupakan upaya yang dilakukan dirjen pajak untuk memberikan informasi, pengertian, pembinaan, dan pemahaman kepada masyarakat khususnya wajib pajak orang pribadi. variabel pelayanan fiskus dalam penelitian ini mengacu pada definisi menurut masinambow (2013) yang menyebutkan bahwa pelayanan fiskus adalah cara atau proses petugas pajak dalam melayani atau membantu, mengurus, dan menyiapkan segalakeperluan yang dibutuhkan wajib pajak. variabel sanksi perpajakan dalam penelitian ini mengacu pada definisi yang dikembangkan oleh mardiasmo (2003) dalam mutia (2014) yang menyebutkan bahwa sanksi perpajakan adalah ketentuan peraturan perundang-undangan perpajakan yang akan dipatuhi, sehingga sanksi perpajakan sebagai alat pencegah wajib pajak untuk tidak melanggar norma perpajakan. metode analisis data statistik deskriptif statistik deskriptif berhubungan dengan metode pengelompokkan, peringkasan, dan penyajian data dalam cara yang lebih informatif. uji kualitas data uji validitas digunakan untuk mengukur sah tidaknya suatu kuesioner (ghozali, 2013). suatu kuesioner dapat dikatakan valid jika pertanyaan pada kuesioner mampu mengungkapkan sesuatu yang diukur oleh kuesioner tersebut. uji validitas dalam penelitian ini adalah menggunakan cfa (confirmatory factor analysis). uji reliabilitas digunakan untuk mengukur suatu kuesioner yang merupakan indikator dari variabel atau konstruk (oentoro, 2016). suatu kuesioner dikatakan reliabel atau handal jika jawaban seseorang terhadap pernyataan adalah konsisten atau stabil dari waktu ke waktu. uji asumsi klasik uji normalitas merupakan pengujian asumsi residual yang berdistribusi normal atau tidak (ghozali, 2013). model regresi yang baik adalah dimana model yang memiliki distribusi normal atau mendekati normal. jika nilai sig > 0,05 maka dikatakan berdistibusi normal. uji multikolineritas bertujuan untuk menguji apakah model regresi ditemukan adanya korelasi antar variabel bebas (independen). jika tolerance > 0,10 dan nilai vif < 10, maka tidak akan terjadi multikolinearitas antara variabel independen (ghozali, 2013). uji heteroskedastisitas jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 1 13 7 bertujuan untuk menguji apakah dalam model regresi terjadi ketidaksamaan varian dari residual satu pengamatan ke pengamatan yang lain. heteroskedastisitas dapat diketahui dengan menggunakan uji glesjer. jika probabilitas signifikan masing-masing variabel independen > 0,05, artinya tidak terjadi heteroskedastisitas dalam model regresi. uji hipotesis dalam menguji hipotesis digunakan analisis regresi linear berganda dengan menggunakan program computer yaitu spss 17. untuk dapat mengetahui apakah model regresi yang digunakan dalam penelitian ini telah sesuai dan layak digunakan, maka dilakukan dengan melihat nilai signifikan f dengan taraf signifikan yang digunakan adalah 0,05, dengan kriteria pengambilan keputusan apabila probabilitas < 0,05 artinya model yang digunakan fit (layak diuji) (ghozali, 2013). koefisien determinasi (r2) pada intinya mengukur seberapa jauh kemampuan model dalam menerangkan variasi variabel independen (ghozali, 2013). semakin tinggi nilai adjusted-r2 maka semakin tinggi variabel independen dapat menjelaskan variasi variabel dependen (ghozali, 2013). nilai t digunakan untuk menguji pengaruh dari masing-masing variabel independen terhadap variabel dependen juga dilakukan dengan melihat nilai probabilitasnya (signifikansi), dimana apabila nilai signifikan t < 0,05, maka itu artinya variabel independen berpengaruh terhadap dependen, apabila koefisien regresi positif berarti pengaruh positif dan apabila koefisien regresi negatif berarti pengaruh negatif. hasil penelitian dan pembahasan statistik deskriptif hasil pengukuran statistik deskriptif dapat dilihat pada tabel berikut: tabel 1 statistik deskriptif variabel n kisaran teoritis ratarata teoritis kisaran aktual ratarata aktual standar deviasi min maks min maks kepatuhan wajib pajak 104 8 40 24 16 40 29,89 5,38 kesadaran perpajakan 104 8 40 24 16 40 30,88 4,99 sosialisasi perpajakan 104 8 40 24 8 40 22,61 7,77 pelayanan fiskus 104 9 45 27 11 45 32,98 6,61 sanksi perpajakan 104 8 40 24 8 38 23,05 6,26 sumber: data primer diolah, 2017 berdasarkan tabel diatas, variabel kepatuhan wajib pajak memiliki rata-rata kisaran aktualnya sebesar 29,89 dimana secara rata-rata wajib pajak orang pribadi yang memiliki kegiatan usaha di kota bengkulu cukup patuh dalam menjalankan kewajiban perpajakannya. variabel kesadaran perpajakan mempunyai nilai rata-rata kisaran aktualnya sebesar 30,88 dimana secara rata-rata wajib pajak orang pribadi yang memiliki usaha di kota bengkulu pengaruh kesadaran perpajakan, sosialisasi perpajakan,... stefani siahaan dan halimatusyadiah 8 telah cukup sadar akan penting dalam menjalankan kewajiban perpajakannya baik untuk negara maupun diri sendiri. variabel sosialisasi perpajakan mempunyai nilai rata-rata pada kisaran aktualnya sebesar 22,61 dimana secara rata-rata wajib pajak orang pribadi yang memiliki usaha di kota bengkulu masih jarang menerima dan mengikuti sosialisasi perpajakan. variabel pelayanan fiskus mempunyai nilai rata-rata kisaran aktualnya sebesar 32,98 dimana secara rata-rata wajib pajak orang pribadi yang memiliki usaha di kota bengkulu menerima pelayanan fiskus atau petugas pajak dengan baik. variabel sanksi perpajakan mempunyai nilai rata-rata pada kisaran aktualnya sebesar 23,05 dimana secara rata-rata wajib pajak orang pribadi yang memiliki usaha di kota bengkulu tidak setuju dengan sanksi perpajakan yang diberlakukan oleh dirjen pajak. uji kualitas data hasil pengujian validitas dengan menggunakan uji cfa (confirmatory factor analysis). hasil pengujian validitas data dapat dilihat pada tabel dibawah ini: tabel 2 hasil pengujian validitas no variabel kmo sig. anti-image corelation keterangan 1. kepatuhan wajib pajak kwp1 kwp8 0,871 0,000 0,817 – 0,930 valid 2. kesadaran perpajakan kp1 kp8 0,811 0,000 0,729 0,888 valid 3. sosialisasi perpajakan sp1 sp8 0,902 0,000 0,866 0,960 valid 4. pelayanan fiskus pf1 pf9 0,894 0,000 0,848 0,954 valid 5. sanksi perpajakan skp1 skp8 0,854 0,000 0,812 0,922 valid sumber : data primer diolah, 2017. tabel 3 hasil uji reliabilitas no variabel nilai cronbach alpha keterangan 1 kepatuhan wajib pajak 0,889 reliabel 2 kesadaran perpajakan 0,866 reliabel 3 sosialisasi perpajakan 0,912 reliabel 4 pelayanan fiskus 0,926 reliabel 5 sanksi perpajakan 0,909 reliabel sumber : data primer diolah, 2017 hasil uji asumsi klasik tabel 4 hasil uji asumsi klasik variabel hasil persyaratan keterangan normalitas 1,257; 1,099; 1,199; 1,224; 1,247 sig > 0,05 distribusi normal multikolinearitas toleransi > 0,1 dan vif < 10 toleransi > 0,1 dan vif < 10 bebas multikolinearitas heteroskedastisitas 0,054; 0.512; 0,280; 0,429 sig > 0,05 bebas heteroskedastisitas sumber : data primer diolah, 2017 jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 1 13 9 hasil pengujian hipotesis tabel 5 hasil pengujian hipotesis variabel koefisien b1 t-statistik sig. keterangan konstanta 0,112 0,433 0,666 ln_kesadaran perpajakan 0,836 10,179 0,000 diterima ln_sosialisasi perpajakan 0,003 0,083 0,934 ditolak ln_pelayanan fiskus 0,029 0,495 0,622 ditolak ln_sanksi perpajakan 0,097 2,097 0,039 diterima r square 0,648 adjusted r2 0,634 f 45,645 variabel koefisien b1 t-statistik sig. sig. 0,000 sumber : data primer diolah, 2017 hipotesis pertama, menunjukkan variabel kesadaran perpajakan terhadap kepatuhan wajib pajak orang pribadi memberikan hasil perhitungan signifikan sebesar 0,000 < 0,05 dengan nilai koefisiennya 0,836. hal ini menunjukkan bahwa kesadaran perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. dengan demikian, hipotesis pertama (h1) dalam penelitian ini diterima. hipotesis kedua, menunjukkan variabel sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi memberikan hasil perhitungan signifikan sebesar 0,934 > 0,05 dengan nilai koefisiennya 0,003. hal ini menunjukkan bahwa sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. dengan demikian, hipotesis kedua (h2) dalam penelitian ini ditolak. hipotesis ketiga, menunjukkan variabel pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi memberikan hasil perhitungan signifikan sebesar 0,622 < 0,05 dengan nilai koefisiennya 0,029. hal ini menunjukkan bahwa pelayanan fiskus tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. dengan demikian, hipotesis ketiga (h3) dalam penelitian ini ditolak. hipotesis keempat, menunjukkan variabel sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi memberikan hasil perhitungan signifikan sebesar 0,039 > 0,05 dengan nilai koefisiennya 0,097. hal ini menunjukkan bahwa sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. dengan demikian, hipotesis keempat (h4) dalam penelitian ini diterima. penutup simpulan penelitian ini bertujuan untuk memperoleh bukti empiris tentang faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi. berdasarkan hasil analisis data penelitian, maka dapat diambil kesimpulan bahwa kesadaran perpajakan berpengaruh positif pengaruh kesadaran perpajakan, sosialisasi perpajakan,... stefani siahaan dan halimatusyadiah 10 terhadap kepatuhan wajib pajak orang pribadi, sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, pelayanan fiskus tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. saran 1. pada data responden dalam kuesioner lebih diperjelas dan dilengkapi seperti pengisian keterangan lainnya dan lebih baik ditambah permohonan harap diisi disebelah kolom/baris pengisian data agar responden mengisi secara lengkap data yang diperlukan. 2. penelitian selanjutnya agar dapat memperdalam pernyataan dalam kuesioner disetiap variabel. kuesioner sanksi perpajakan diperbaiki dan lebih membahas hal-hal yang dirasakan dan dialami oleh wajib pajak seperti apakah wajib pajak telah menerima sanksi yang sesuai aturan ketika terlambat melaporkan spt atau adanya kelonggaran akan pemberian sanksi saat lalai menghitung pajak yang terutang dan sebagainya, tidak hanya mengukur jenis dan besaran sanksi saja. kuesioner pelayanan fiskus juga membahas tentang pelayanan diluar kantor pelayanan pajak, agar dapat konsisten pula dengan item pernyataan kuesioner sosialisasi perpajakan yang membahas tentang informasi yang diterima secara tidak langsung yakni melalui media sosial, website ataupun biilboard. 3. melakukan penelitian dengan mendesain/membagi pemilihan responden yang merata disetiap wilayah, tidak terbatas pada beberapa wilayah saja dan persentase jumlahnya yang tidak seimbang. 4. memperluas responden pada wajib pajak orang pribadi yang mempunyai pekerjaan bebas atau wajib pajak badan dan tidak hanya yang berada di kota bengkulu. 5. menambahkan variabel independen lain selain dari kesadaran perpajakan, sosialisasi perpajakan, pelayanan fiskus, serta sanksi perpajakan yang dapat mempengaruhi kepatuhan wajib pajak orang pribadi, seperti variabel kepuasan wajib pajak keterbatasan penelitian 1. pada data responden kuesinoer, keterangan pada jenis usaha lainnya tidak disebutkan responden dikarenakan tidak tertulis keterangan mohon diisi dan saat melakukan penelitian juga ditanyakan. hal itu menyebabkan pada keterangan data responden menjadi kurang lengkap. 2. dalam kuesioner sanksi perpajakan kurang menggambarkan secara keseluruhan yang dirasakan/dialami responden, hanya berpaku pada jenis dan besaran sanksi saja. serta kuesioner pelayanan fiskus hanya membahas tentang pelayanan yang diberikan di kantor pelayanan pajak saja, kurang menggambarkan secara keseluruhan yakni pelayanan pajak yang diberikan diluar kantor pelayanan pajak. 3. responden penelitian ini terbatas hanya menggunakan wajib pajak orang pribadi yang memiliki kegiatan usaha di kota bengkulu, sehingga kurang mewakili dari keseluruhan wajib pajak yang ada di kota bengkulu. 4. ketika melakukan penelitian di kota bengkulu, tidak di desain/dibagi secara merata wilayah 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perpajakan terhadap perilaku penggelapan pajak (studi empiris pada wajib pajak orang pribadi terdaftar di kpp pratama purworejo)”. skripsi. semarang: universitas diponegoro. winerungan, oktaviane lidya. 2013. “sosialisasi perpajakan, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wpop di kpp manado dan kpp bitung”. jurnal emba, 1(3), 960-970. www.pajak.go.id. “musim spt telah tiba, ditunggu partisipasi wajib pajak orang pribadi”. diakses tanggal 25 oktober 2016. yogatama, arya. 2014. “analisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi (studi di wilayah kpp pratama semarang candisari)”. skripsi. semarang: universitas diponegoro. http://www.pajak.go.id/ jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 1 13 13 zain, mohammad. 2007. “manajemen perpajakan”. jakarta: salemba empat. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 55 66 55 niat menggunakan e-commerce: suatu pendekatan technology acceptance models (studi pada usaha mikro, kecil dan menengah di kota bengkulu) the intentions using e-commerce: the technology acceptance models some approaching. (study on micro small and medium enterprises in bengkulu city) fatrisya marsyadini 1), nila aprila, se., m.si., ak,ca2 universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulu fatrisyamars@gmail.com 1 ), nilaaprila@unib.ac.id 2 ) abstaract this study was aimed to determine the effect of (1) the perceived ease of use, (2) the perceived usefulness, (3) the attitude towards using, and (4) the intention to use in using the e-commerce on the smes in bengkulu city. the characteristics of the smes that were used in this study are the smes that are listed on the department of cooperatives and smes in bengkulu city in the marketing field, that have not using the e-commerce for business activities yet, but already familiar with e-commerce in private, and already completed the training related to electronic commerce, smes recording and accounting. the populations in this study were the smes registered in the department of cooperatives and smes in bengkulu city in the marketing field. based on the purposive sampling method, the samples obtained were 87 smes. the data is analyzed using smartpls 2.0 m3. the analysis shows that the perceived ease of use positively affects perceived usefulness, ease of use perceived positively effects the attitudes towards using, the perceived usefulness positively effects the attitudes towards using, the perceived usefulness positively effects the intention to use, and attitudes towards using positively influences the intention to use in using e-commerce in smes in bengkulu city. key words: perceived ease of use, perceived usefulness, attitude towards using, intention to use abstrak penelitian ini bertujuan untuk mengetahui pengaruh (1) persepsi kemudahan penggunaan, (2) manfaat yang dirasakan, (3) sikap terhadap penggunaan, dan (4) niat untuk menggunakan dalam menggunakan ecommerce pada ukm di kota bengkulu. karakteristik ukm yang digunakan dalam penelitian ini adalah ukm yang terdaftar di departemen koperasi dan ukm di kota bengkulu dalam bidang pemasaran, yang belum menggunakan e-commerce untuk kegiatan bisnis, tetapi sudah akrab dengan e -commerce secara pribadi, dan sudah menyelesaikan pelatihan terkait dengan perdagangan elektronik, pencatatan dan akuntansi ukm. populasi dalam penelitian ini adalah ukm yang terdaftar di departemen koperasi dan ukm di kota bengkulu dalam bidang pemasaran. berdasarkan metode purposive sampling, sampel yang diperoleh adalah 87 ukm. data dianalisis menggunakan smartpls 2.0 m3. analisis menunjukkan bahwa persepsi kemudahan penggunaan secara positif mempengaruhi persepsi kegunaan, kemudahan penggunaan dirasakan secara positif mempengaruhi sikap terhadap penggunaan, persepsi kegunaan berpengaruh positif terhadap sikap terhadap penggunaan, persepsi kegunaan berpengaruh positif terhadap niat untuk menggunakan, dan sikap terhadap penggunaan positif. mempengaruhi niat untuk menggunakan e-commerce di ukm di kota bengkulu. kata kunci: persepsi kemudahan penggunaan, persepsi manfaat, sikap terhadap penggunaan, niat untuk menggunakan pendahuluan globalisasi adalah suatu keadaan yang mendunia dimana hubungan sosial dan saling ketergantungan antar negara dan antar manusia semakin besar, batas-batas kedaulatan suatu negara dan bangsa menjadi kabur serta keputusan atau kegiatan dibelahan dunia yang satu dapat mempengaruhi keputusan belahan dunia yang lain termasuk negara di kawasan asia. dalam niat menggunakan e-commerce... fatrisya marsyadini dan nila aprila 56 dunia perdagangan globalisasi membuat persaingan bisnis menjadi semakin kuat. dan jika bisnis yang dikelola ingin tetap bertahan maka diperlukan usaha yang lebih dalam mengembangkan produk diantaranya bagian pemasaran, produksi, sistem akuntansi penjualan, sistem penerimaan kas, teknik pencatatan dan pembukuan transaksi akuntansi keuangan usaha. sistem informasi akuntansi (sia) juga menangkap dan mencatat dampak keuangan dari transaksi yang terjadi di perusahaan serta mendistribusikan informasi transaksi ke personel operasi untuk mengkoordinasikan berbagai tugas utamanya (hall, 2007). perdagangan elektronik (e-commerce) merupakan salah satu kegiatan yang dilakukan sebuah bisnis, kegiatan dalam perdagangan elektronik ini akan berdampak pada sistem informasi akuntansi dalam suatu usaha atau bisnis, karena transaksi keuangan yang merupakan tahap awal dari suatu siklus akuntansi yang terjadi seperti transaksi penjualan dan transaksi pembelian dilakukan melalui sistem elektronik, dan hal ini akan berdampak pada pemrosesan transaksi tersebut hingga menjadi laporan keuangan yang akan dikomunikasikan kepada pemakai. perkembangan teknologi ini mulai mempengaruhi sistem perkembangan perdagangan, bahkan teknologi informasi saat ini berperan sebagai sarana transaksi bisnis online melalui media berupa internet (utami, 2012). ternyata hal ini membawa dampak yang memaksa beberapa bisnis tradisional harus memikirkan ulang cara bisnis mereka untuk menerapkan teknologi informasi dalam aktivitas bisnisnya untuk menghadapi persaingan global (santosa, 2002). penelitian ini mereplikasi penelitian lesmono (2015). perbedaan penelitian ini dengan penelitian lesmono (2015) adalah pada penelitian lesmono (2015) objek penelitiannya adalah pelaku ukm di kota jakarta barat, sedangkan dalam penelitian ini objek penelitiannya adalah umkm di kota bengkulu. oleh sebab itu untuk dapat mempertahankan usaha dan meningkatkan kinerja usahanya serta teknik penjualan dan penerimaan kas, umkm perlu mencoba berinovasi. yang biasanya transaksi penjualan dan pembelian dilakukan secara langsung menjadi memanfaatkan teknologi informasi berbentuk internet untuk menggunakan e-commerce. berdasarkan latar belakang di atas, maka permasalahan pokok dalam penelitian ini adalah 1) apakah kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap manfaat yang dirasakan (perceived usefulness) dalam menggunakan e-commerce pada umkm di kota bengkulu?, 2) apakah manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu?, 3) apakah kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu?, 4) apakah sikap terhadap penggunaan (attitude towards using) berpengaruh positif terhadap niat untuk menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu? dan 5) apakah manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap niat untuk menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu ? sesuai dengan permasalahan yang dikemukakan pada rumusan masalah, maka tujuan penelitian ini adalah 1) membuktikan bahwa kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap manfaat yang dirasakan (perceived usefulness) dalam menggunakan e-commerce pada umkm di kota bengkulu, 2) membuktikan bahwa manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu, 3) membuktikan bahwa kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu, 4) membuktikan bahwa sikap terhadap penggunaan (attitude towards using) berpengaruh positif terhadap niat untuk jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 55 66 57 menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu dan 5) membuktikan bahwa manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap terhadap niat untuk menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu. kerangka teoritis dan hipotesis technology acceptance model (tam) technology acceptance models (tam) merupakan adaptasi dari theory of reasoned action (tra) yang diperkenalkan oleh davis pada tahun 1986. tra pertama kali diperkenalkan oleh ajzen dan fishbein dalam jogiyanto (2007). teori ini menghubungkan antara keyakinan (belief), sikap (attitude), kehendak (intention) dan perilaku (behavior). technology acceptance models (tam) bertujuan untuk menjelaskan dan memperkirakan penerimaan (acceptance) pengguna terhadap suatu sistem informasi. tam menyediakan suatu basis teoritis untuk mengetahui faktor-faktor yang mempengaruhi penerimaan terhadap suatu teknologi dalam suatu organisasi. tam menjelaskan hubungan sebab akibat antara keyakinan (akan manfaat suatu sistem informasi dan kemudahan penggunaannya) dan perilaku, tujuan/keperluan, dan penggunaan aktual dari pengguna/user suatu sistem informasi. e-commerce baum (1999) dalam purbo dan wahyudi (2001) memberi definisi e-commerce merupakan satu set dinamis teknologi, aplikasi, dan proses bisnis yang menghubungkan perusahaan, konsumen, dan komunitas tertentu melalui transaksi elektronik dan perdagangan barang, pelayanan, dan informasi yang dilakukan secara elektronik. e-commerce atau perdagangan elektronik adalah pembelian dan penjualan barang atau jasa melalui sistem elektronik seperti internet dan jaringan komputer lainnya (hall, 2007). sistem informasi akuntansi sistem informasi akuntansi (sia) adalah serangkaian prosedur formal di mana data dikumpulkan, diproses menjadi informasi dan didistribusikan ke para pengguna (hall, 2007). dalam sistem informasi akuntansi terjadi rangkaian proses seperti mengidentifikasi, mengumpulkan, memproses, dan mengkomunikasikan informasi ekonomi tentang sebuah perusahaan menggunakan berbagai teknologi. sia juga menangkap dan mencatat dampak keuangan dari transaksi yang terjadi di perusahaan serta mendistribusikan informasi transaksi ke personel operasi untuk mengkoordinasikan berbagai tugas utamanya (hall, 2007). pengembangan hipotesis technology acceptance models (tam) yang dirumuskan davis et al. (1989) menunjukkan bahwa kemudahan penggunaan yang dirasakan berpengaruh terhadap manfaat yang dirasakan. davis (1989) mendefinisikan kemudahan penggunaan yang dirasakan sebagai suatu tingkatan dimana seseorang percaya bahwa penggunaan sistem tertentu dapat mengurangi usaha seseorang dalam mengerjakan sesuatu. agarwal dan prasad (1999) menyatakan bahwa ada hubungan yang positif antara kemudahan penggunaan yang dirasakan dengan manfaat yang dirasakan. manfaat yang dirasakan didefinisikan sebagai tingkat keyakinan individu bahwa dalam menggunakan sistem atau teknologi tertentu akan meningkatkan kualitas kerjanya (davis, 1989; davis et al. 1989). niat menggunakan e-commerce... fatrisya marsyadini dan nila aprila 58 penelitian lesmono (2015), lestari, et al. (2014) serta putri (2010) dan suprapti (2016) menunjukkan hasil yang signifikan mengenai pengaruh kemudahan penggunaan yang dirasakan dalam penggunaan teknologi baik secara langsung maupun tidak langsung pada manfaat yang dirasakan. oleh karena itu, diajukan hipotesis berikut: h1: kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap manfaat yang dirasakan (perceived usefulness) dalam menggunakan ecommerce pada umkm di kota bengkulu. technology acceptance models (tam) yang dirumuskan davis (1989) menunjukkan bahwa kemudahan penggunaan yang dirasakan berpengaruh terhadap sikap terhadap penggunaan. davis (1989) mendefinisikan kemudahan penggunaan yang dirasakan sebagai suatu tingkatan dimana seseorang percaya bahwa penggunaan sistem tertentu dapat mengurangi usaha seseorang dalam mengerjakan sesuatu. penelitian lestari, et al. (2014), lesmono (2015), dan putri dan suprapti (2016) menunjukkan hasil yang signifikan mengenai pengaruh kemudahan penggunaan yang dirasakan terhadap sikap terhadap penggunaan. oleh karena itu, diajukan hipotesis berikut: h2: kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap sikap terhadap penggunaan (attitudetowards using) dalam menggunakan ecommerce pada umkm di kota bengkulu. technology acceptance models (tam) yang dirumuskan davis et al.(1989) menunjukkan bahwa manfaat yang dirasakan berpengaruh terhadap sikap terhadap penggunaan. manfaat yang dirasakan didefinisikan sebagai tingkat keyakinan individu bahwa dalam menggunakan sistem atau teknologi tertentu akan meningkatkan kualitas kerjanya (davis, 1989). jika manfaat yang dirasakan meningkat maka sikap terhadap penggunaan akan meningkat pula. barret et al. (1986), serta schultz dan slevin (1975) menyatakan adanya hubungan positif yang konsisten antara manfaat yang dirasakandan sikap terhadap penggunan. penelitian poetri (2010), lesmono (2015), dan putri dan suprapti (2016) menunjukkan hasil yang signifikan mengenai pengaruh manfaat yang dirasakan terhadap sikap penggunaan. oleh karena itu, diajukan hipotesis berikut: h3: manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu. menurut technology acceptance moels (tam), niat untuk menggunakan selalu dipengaruhi secara langsung oleh manfaat yang dirasakan (davis et al. 1989). manfaat penggunaan yang dirasakan didefinisikan sebagai tingkat keyakinan individu bahwa dalam menggunakan sistem atau teknologi tertentu akan meningkatkan kualitas kerjanya (davis, 1989). penelitian dalam sistem informasi community menyatakan bahwa terdapat hubungan yang positif antara manfaat yang dirasakan dengan niat menggunakan (agarwal dan prasad, 1999). penelitian poetri (2010), supriono (2015), dan putri dan suprapti (2016) menunjukkan hasil yang signifikan mengenai pengaruh manfaat yang dirasakan terhadap niat untuk menggunakan. oleh karena itu, diajukan hipotesis berikut: h4: manfaat penggunaan yang dirasakan (perceived usefulness) berpengaruh positif terhadap niat untuk menggunakan (intention to use) e-commerce pada umkm di kota bengkulu. technology acceptance models (tam) yang dirumuskan davis et al. (1989) menunjukkan bahwa sikap terhadap penggunaan berpengaruh terhadap niat untuk menggunakan. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 55 66 59 hubungan antara sikap terhadap penggunaan dan niat untuk menggunakan merupakan dasar dari tra. triandis (1977) dan bagozzi (1981) menyatakan ada hubungan positif antara sikap terhadap penggunaan dan niat untuk menggunakan. penelitian poetri (2010), lestari, et al. (2014), supriono (2015), lesmono (2015), dan putri dan suprapti (2016) menunjukkan hasil yang signifikan mengenai pengaruh sikap terhadap penggunaan terhadap niat untuk menggunakan. oleh karena itu, diajukan hipotesis berikut: h5: sikap terhadap penggunaan (attitude towards using) berpengaruh positif terhadap niat untuk menggunakan (intention to use) e-commerce pada umkm di kota bengkulu. gambar 1. kerangka penelitian sumber: dikembangkan untuk penelitian ini (2017) metode penelitian metode pengambilan sampel sampel adalah bagian dari sejumlah karakteristik yang dimiliki populasi yang digunakan untuk penelitian (sujarweni, 2014). sampel dalam penelitian ini dijadikan sebagai objek pengamatan dalam penelitian ini adalah pelaku umkm di kota bengkulu. jumlah sampel dalam penelitian ini ditentukan sebanyak 100 sampel, yang dirasa sudah cukup untuk mewakili populasi. selanjutnya dari sejumlah sampel minimal tersebut, dari setiap responden akan dipilih lagi mana responden yang dapat digunkan kuesionernya dengan teknik purposive sampling. purposive sampling adalah teknik penentuan sampel dengan pertimbangan tertentu (sugiyono, 2012). kriteria responden yang ditentukan untuk penelitian ini adalah: 1. merupakan pelaku umkm (usaha mikro, kecil dan menengah) dan terdaftar pada sektor perdagangan di dinas koperasi dan umkm kota bengkulu. 2. belum pernah menggunakan e-commerce namun telah mengenal e-commerce. 3. sudah pernah mengikuti pelatihan dan pengembangan teknik akuntansi penjualan online, pencatatan serta pembukuan transaksi perdagangan melalui media online dan pelatihan sejenisnya yang diadakan oleh dinas koperasi dan umkm di kota bengkulu. pengukuran dan definis operasional variabel manfaat yang dirasakan didefinisikan sebagai tingkat keyakinan individu bahwa dalam menggunakan sistem atau teknologi tertentu akan meningkatkan kualitas kerjanya (davis, 1989). dalam penelitian ini yang dimaksud manfaat penggunaan yang dirasakan adalah tingkat keyakinan pelaku usaha mikro, kecil dan menengah (umkm) bahwa dalam menggunakan ecommerce akan meningkatkan kualitas usahanya melalui kemudahan sistem akuntansi penjualan dan penerimaan kas. h4 h5 h2 perceived ease of use perceived usefulness attitude towards using intention to use h1 h3 niat menggunakan e-commerce... fatrisya marsyadini dan nila aprila 60 variabel ini diukur menggunakan kuesioner yang terdiri dari enam item pernyataan yang diadopsi dari penelitian davis (1989) dan penelitian poetri (2010) yang disesuaikan lagi oleh peneliti. kuesioner ini menggunakan skala likert 5 poin. skala ini terdiri dari angka 1 yang menunjukkan sangat tidak setuju, angka 2 tidak setuju, angka 3 netral, angka 4 setuju dan angka 5 sangat setuju. metode analisis data statistik deskriptif statistik deskriptif digunakan untuk menganalisis dan menyajikan sebagian besar data. statistik deskriptif menampilkan nilai rata-rata (mean), ukuran penyebaran (standar deviasi), dan bentuk distribusi (nilai minimum dan maksimum) data (cooper dan schindler, 2012). teknik analisis data analisis data dalam penelitian ini menggunakan pendekatan partial least square (pls). hal ini dikarenakan penelitian ini adalah penelitian kuantitatif dengan tiga variabel laten endogen (dependen) dan satu variabel laten eksogen (independen), menurut abdillah dan jogiyanto (2015) pls baik digunakan pada penelitian kuantitatif yang menggunakan model penelitian yang kompleks, yaitu model yang terdiri atas banyak variabel dependen dan variabel independen (model kompleks) dan yang menggunakan efek mediasi atau moderasi. outer model outer model (model pengukuran) digunakan untuk mengetahui validitas dan reliabilitas yang menghubungkan indikator dengan konstruk atau variabel latennya. uji kualitas data uji validitas dilakukan untuk menunjukkan seberapa nyata suatu pengujian mengukur apa yang seharusnya diukur (cooper dan schindler, 2012). reliabilitas adalah suatu tingkatan yang mengukur konsistensi hasil jika dilakukan pengukuran berulang pada suatu karakteristik (malhotra dan birks, 2007). reliabilitas konstruk dalam penelitian ini akan diukur dengan menggunakan composite reliability. untuk dapat dikatakan suatu konstruk reliabel, maka nilai composite reliability harus lebih besar dari 0,7 (abdillah dan jogiyanto, 2015). inner model menurut ghozali (2014) pengujian inner model atau model struktural dilakukan untuk melihat hubungan antara konstruk, nilai signifikansi dan r-square. model persamaan penelitian penelitian ini menggunakan analisis jalur. persamaan yang digunakan dalam penelitian ini adalah rancangan uji hipotesis dalam penelitian ini disajikan berdasarkan tujuan penelitian. tingkat kepercayaan yang digunakan adalah 95%, sehingga tingkat presisi sebesar (α) = 5% = 0,05, dan menghasilkan nilai t-tabel sebesar 1,663. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 55 66 61 hasil penelitian dan pembahasan statistik deskriptif statistik deskriptif data penelitian ini dapat kita lihat dari nilai rata-rata (mean), nilai minimum dan maksimum serta nilai standar deviasi. data ini digunakan untuk memberikan gambaran tentang tanggapan responden. mean merupakan hasil penjumlahan nilai seluruh data dibagi dengan banyak data. standar deviasi adalah akar dari jumlah kuadrat dari selisih nilai data dengan rata-rata dibagi dengan banyaknya data. evaluasi outer model penelitian ini menggunakan persamaan model struktural yang dianalisis menggunakan program smartpls 2.0 m3. model pengukuran (outer model) ini digunakan untuk mengetahui validitas dan reabilitasnya yang menghubungkan indikator dengan variabel latennya. evaluasi ini dilakukan dengan menggunakan pls algorithm. validitas konvergen suatu indikator dinyatakan valid jika mempunyai loading factor diatas 0,7 terhadap konstruk yang dituju. adapun output smartpls untuk loading factor memberikan hasil pada gambar : sumber : data primer telah diolah, 2017 gambar 2. hasil pls algorithmsecara full uji reliabilitas selain menggunakan uji validitas untuk konstruk, perlu juga dilakukan pengujian reliabilitas yang diukur dengan menggunakan composite reliability dan diperkuat dengan nilai cronbach’s alpha dari blok indikator yang mengukur konstruk. hasil composite reliability akan menunjukkan nilai yang memuaskan jika berada di atas 0,7 dan cronbach’s alpha nya di atas 0,60. nilai composite reliability dan cronbach’salpha ditunjukkan pada tabel. tabel 4.7 composite reliability dan cronbach’s alpha composite reliability cronbach’s alpha atu 0,848524 0,761455 itu 0,890780 0,837199 composite reliability cronbach’s alpha pu 0,899214 0,865461 peou 0,897455 0,847893 sumber : data primer telah diolah, 2017 niat menggunakan e-commerce... fatrisya marsyadini dan nila aprila 62 evaluasi inner model setelah menggunakan model yang diestimasi memenuhi kriteria outer model, berikutnya adalah melakukan pengujian model struktural (inner model) menggunakan r-square model untuk konstruk dependen (endogen) dan uji t seta signifikan dari koefisien parameter struktural. adapun model struktural hasil pls boothstrapping dalam penelitian ini terlihat pada gambar data primer telah diolah, 2017 gambar 3. tampilan boothstrapping pengujian hipotesis hipotesis penelitian dapat diuji menggunakan metode boothstrapping dengan melihat signifikan model dalam pengujian model struktural dapat dilihat dari nilai t statistik dalam tabel : no hipotesis hasil 1 kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap manfaat yang dirasakan (perceived usefulness) dalam menggunakan e-commerce pada umkm di kota bengkulu diterima 2 kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap sikap dalam penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu diterima 3 manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu diterima 4 manfaat penggunaan yang dirasakan (perceived usefulness) berpengaruh positif terhadap niat untuk menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu diterima 5 sikap terhadap penggunaan (attitude towards using) berpengaruh positif terhadap niat untuk menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu diterima tabel menunjukkan bahwa hubungan antara peou dengan pu adalah signifikan dengan t-statistik sebesar 21,016241 (>1,663). nilai original sample estimate adalah positif yaitu sebesar 0,831119 yang menunjukkan bahwa arah pengaruh antara peou dengan pu adalah positif. dengan demikian hipotesis h1 dalam penelitian ini diterima. tabel menunjukkan bahwa pengaruh antara peou dengan atu adalah signifikan dengan t-statistik sebesar 7,647274 (>1,663). nilai original sample estimate adalah positif yaitu sebesar 0,607395 yang menunjukkan bahwa arah pengaruh antara peou dengan atu adalah positif. dengan demikian hipotesis h2 dalam penelitian ini diterima. tabel 4.9 menunjukkan bahwa pengaruh antara pu dengan atu adalah signifikan dengan t-statistik sebesar 3,691992 (>1,663). nilai original sample estimate adalah positif yaitu sebesar 0,301036 yang menunjukkan bahwa arah pengaruh antara pu dengan atu adalah positif. dengan demikian hipotesis h3 dalam penelitian ini diterima. jurnal akuntansi issn 2303-0356 vol.8 no.1 februari 2018 hal 55 66 63 tabel 4.9 menunjukkan bahwa pengaruh antara pu dengan itu adalah signifikan dengan t-statistik sebesar 2,905930 (>1,663). nilai original sample estimate adalah positif yaitu sebesar 0,361597 yang menunjukkan bahwa arah pengaruh antara pu dengan itu adalah positif. dengan demikian hipotesis h4 dalam penelitian ini diterima. pada tabel 4.9 menunjukkan bahwa pengaruh antara atudengan itu adalah signifikan dengan t-statistik sebesar 3,239228 (>1,663). nilai original sample estimate adalah positif yaitu sebesar 0,442818 yang menunjukkan bahwa arah pengaruh antara atu dengan itu adalah positif. dengan demikian hipotesis h5 diterima. penutup simpulan penelitian ini dilakukan untuk membuktikan pengaruh manfaat yang dirasakan (perceived usefulness), kemudahan dalam penggunaan yang dirasakan (perceived ease of use), sikap terhadap penggunaan (attitude toward using), niat untuk menggunakan (intention to use) e-commerce terhadap usaha bisnis umkm di kota bengkulu. berdasarkan pada hasil penelitian yang telah peneliti lakukan maka dapat disimpulkan beberapa hal yaitu 1. kemudahan penggunaan yang dirasakan (perceived ease of use) berpengaruh positif terhadap manfaat yang dirasakan (perceived usefulness) dalam menggunakan e-commerce pada umkm di kota bengkulu. 2. manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu. 3. kemudahan penggunaan e-commerce yang dirasakan (perceived ease of use) berpengaruh positif terhadap sikap terhadap penggunaan (attitude towards using) dalam menggunakan e-commerce pada umkm di kota bengkulu. 4. sikap terhadap penggunaan (attitude towards using) berpengaruh positif terhadap niat untuk menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu. 5. manfaat yang dirasakan (perceived usefulness) berpengaruh positif terhadap terhadap niat untuk menggunakan (intention to use) dalam menggunakan e-commerce pada umkm di kota bengkulu. saran berdasarkan hasil penelitian, pembahasan dan kesimpulan di atas serta pertimbangan masih adanya keterbatasan dalam penelitian ini, maka untuk penelitian selanjutnya dapat mempertimbangkan saran-saran yaitu 1. sebaiknya data yang digunakan merupakan usaha kecil menengah yang sebenarnya dengan mengikuti kriteria di undang-undag tentang umkm, yang terdaftar di dinas koperasi. 2. sebaiknya pernyataan-pernyataan yang digunakan di kuesioner diadopsi dari kuesioner yang mudah dipahami dan secara umum bisa dimengerti oleh siapapun. keterbatasan penelitian beberapa keterbatasan yang ada dalam penelitian ini adalah sebagai berikut : 1. peneliti mengumpulkan data umkm berdasarkan data dari dinas koperasi dan umkm di kota bengkulu. data tersebut menunjukkan bahwa semua jenis usaha merupakan niat menggunakan e-commerce... fatrisya marsyadini dan nila aprila 64 bagian dari umkm, tidak ada pemisah antara usaha mikro maupun usaha kecil menengah. sehingga peneliti memilih responden hanya dengan melihat omset/aset yang besar dari rata-rata keseluruhan usaha. 2. keterbatasan yang melekat pada data yang diperoleh melalui alat kuesioner, adanya kemungkinan bias yang disebabkan oleh perbedaan persepsi antara peneliti dan responden terhadap pernyataan-pernyataan yang diajukan. daftar pustaka aaker, david, a dan myers, john, g. 1997. advertising management. new jersey: prentce hall inc. abdillah, willy dan jogiyanto. 2015. partial least square (pls) – alternatif structural equation modeling (sem) dalam penelitian bisnis. 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"understanding information technology usage: a test of competing models." information systems research, 6 (2), 144-176. niat menggunakan e-commerce... fatrisya marsyadini dan nila aprila 66 triandis, h. c. 1977. interpersonal behavior. monterey, calif.: brooks/cole pub. co. undang-undang republik indonesia nomor 20 tahun 2008 tentang usaha mikro, kecil, dan menengah. utami, sri setyaningsih. 2010. pengaruh teknologi informasi dalam perkembangan bisnis. jurnal akuntansi dan sistem teknologi informasi, 8 (1), 61-67. yuliana, oviliani y. 2000. penggunaan teknologi internet dalam bisnis. jurnal akuntansi dan keuangan. vol. 2, no. 1, mei 2000: 36-52. 85 the influence of intention utilization and use of accounting software on individual performance: unified theory approach of acceptance and use of technology (utaut) model madani hatta1), fenny marietza2), rewa yoke desthomson2) madani.unib2006@gmail.com 1 ) fakultas ekonomi dan bisnis universitas bengkulu abstract this study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unified theory of acceptance and use of technology (utaut) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the use of accounting software, and the individual performance. the sample in this study were 61 employees of the banking company in the city of bengkulu who use accounting software in their working activity. the results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual. key words : performance expectation, effort expectation, social influence pendahuluan latar belakang masalah perkembangan teknologi informasi yang sangat maju di era globalisasi saat ini memberikan banyak kemudahan di berbagai aspek kegiatan bisnis. dalam dunia bisnis di sebuah organisasi, informasi merupakan komponen utama yang paling penting sebagai dasar dalam pengambilan keputusan. peranan teknologi informasi dalam berbagai aspek kegiatan bisnis dapat dipahami karena merupakan sebuah teknologi yang menitikberatkan pada pengaturan sistem informasi dengan penggunaan komputer. peningkatan penggunaan teknologi informasi di industri perbankan sebagai salah satu bentuk pengembangan teknologi informasi khususnya di bidang akuntansi. salah satu bidang akuntansi yang banyak dipengaruhi oleh perkembangan teknologi informasi adalah sistem informasi akuntansi (sia). dampak yang dirasakan secara nyata adalah pemrosesan data keuangan yang mengalami perubahan dari sistem manual ke sistem komputer dengan bantuan software akuntansi. beberapa jenis software akuntansi yang ada antara lain: daceasy, paeachtree, zahir accounting, dan branch delivery system yang digunakan untuk akuntansi keuangan perbankan. perangkat lunak (software) akuntansi merupakan perangkat lunak yang dibuat untuk memudahkan aktivitas pencatatan akuntansi dan untuk memproses transaksi keuangan perbankan. software akuntansi di perbankan merupakan bagian dari sistem informasi akuntansi. sistem informasi akuntansi merupakan kegiatan sumberdaya manusia mulai dari mengumpulkan, mengklasifikasikan, mengelolah dan menganalisis data untuk diubah menjadi informasi keuangan. pengunaan perangkat lunak (software) akuntansi dapat membantu dalam penyediaan informasi dalam bisnis dan untuk meningkatkan kinerja individu didalam perusahaan perbankan. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 86 model pemanfaatan dan penggunaan teknologi informasi telah berkembang sangat signifikan. venkatesh et al, (2003) melakukan penelitian mengenai unified theory of acceptance and use of technology (utaut). penelitian dilakukan untuk mengulang kembali dan menggabungkan beberapa model penerimaan teknologi informasi. utaut bertujuan untuk menjelaskan niat pengguna dalam menggunakan teknologi informasi dan perilaku penggunaan berikutnya. penelitian yang dilakukan oleh venkatesh, et al. (2003) menggunakan objek berbagai departemen pada industri komunikasi, hiburan, perbankan, dan administrasi publik di amerika serikat. hasil penelitian menyatakan bahwa adanya hubungan antara ekpektasi kinerja, ekspektasi usaha, dan faktor sosial terhadap niat pemanfaatan teknologi informasi dan hubungan niat pemanfaatan teknologi informasi dan kondisi-kondisi yang memfasilitasi pemakai terhadap penggunaan teknologi informasi. penelitian ini akan meneliti tentang pengaruh ekspektasi kinerja, ekspetasi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap kinerja individu dengan variabel moderating yaitu niat pemanfaatan dan penggunaan software akuntansi pada perusahaan perbankan di kota bengkulu, dimana terdapat niat pemanfaatan perangkat lunak (software) akuntansi yang mengakibatkan seseorang menggunakan software akuntansi tersebut dan berakibat pada peningkatan kinerja individu tersebut. saputra (2014) telah melakukan penelitian tentang faktor-faktor yang mempengaruhi niat pemanfaatan dan penggunaan software analisis kredit di perusahaan perbankan di kota bengkulu dan tidak memasukkan variabel kinerja individu di dalam penelitiannya, sehingga belum diketahui secara pasti apakah dengan menerapkan teknologi informasi tersebut sudah sesuai dengan pencapaianpencapaian serangkaian tugas yang diharapkan oleh individu tersebut. berdasarkan uraian diatas maka permasalahan yang timbul dalam penelitian ini adalah: 1. apakah terdapat pengaruh positif antara ekspektasi kinerja terhadap niat pemanfaatan software akuntansi? 2. apakah terdapat pengaruh positif antara ekspektasi usaha terhadap niat pemanfaatan software akuntansi? 3. apakah terdapat pengaruh positif antara pengaruh sosial terhadap niat pemanfaatan software akuntansi? 4. apakah terdapat pengaruh positif antara kondisi yang memfasilitasi terhadap penggunaan software akuntansi? 5. apakah terdapat pengaruh positif antara niat pemanfaatan software akuntansi terhadap penggunaan software akuntansi? 6. apakah terdapat pengaruh positif antara penggunaan software akuntansi terhadap kinerja individu karyawan? kerangka teoritis dan hipotesis unified theory of acceptance and use of technology (utaut) model utaut (unified theory of acceptance and use of tecnology) merupakan salah satu model penerimaan teknologi terkini yang dikembangkan oleh vankatesh et al, (2003). utaut bertujuan menjelaskan niat pengguna untuk menggunakan si dan perilaku pengguna berikutnya.teori ini berpendapat bahwa empat faktor utama (ekspektasi kinerja, ekspektasi usaha, pengaruh sosial dan kondisi yang memfasilitasi) adalah penentu langsung niat penggunaan dan perilaku (vankatesh et al, 2003). jenis kelamin, umur, pengalaman, dan sukarela penggunaan digunakan untuk menengahi dampak empat faktor utama diatas terhadap niat penggunaan dan perilaku. teori ini dikembangkan melalui review dan konsolidasi dari delapan model yang penelitian sebelumnya yang digunakan untuk menjelaskan penggunaan sistem informasi yaitu teori tindakan beralasan, model penerimaan teknologi, model motivasi, teori perilaku yang the influence of intention utilization and use of accounting …….. madani hatta, fenny marietza dan rewa yoke desthomson 87 direncanakan, sebuah teori gabungan dari perilaku yang direncanakan/ model penerimaan teknologi, model pemanfaatan pc, teori difusi inovasi, dan teori kognitif sosial (venkatesh et al, 2003) teori penerimaan teknologi informasi (unified theory of acceptance and use of tecnology) berdasarkan pada teori-teori perilaku penggunaan teknologi dan penerimaan teknologi. keempat faktor tersebut tidak saling berpengaruh, namun setiap faktor mempunyai hubungan kausal dengan use behavior. model teori utaut digunakan sebagai alat analisis penggunaan fasilitas uso yang digambarkan dalam model di bawah ini. gambar 1. model utaut sumber: venkatesh et al, 2003. pada model ini gender (jenis kelamin), age (umur), experience (pengalaman) serta voluntary of use sebagai elemen penegah (moderating) dalam mengemukakan dampak dari empat kunci pada penggunaan konstruk user intention serta perilaku turunan tersebut (venkatesh et al, 2003). pada gambar 2.2 model utaut dibentuk oleh 10 elemen, yaitu performance expectancy (ekspektasi kinerja), social influences (pengaruh sosial), facilitating conditions (kondisi–kondisi yang memfasilitasi), gender (jenis kelamin), age (umur), experience (pengalaman), voluntarieness of use, bavioral intention (niat pemanfaatan) dan use behavior (penggunaan). sementara itu terdapat elemen eksogen (mempengaruhi) dan endogen (dipengaruhi) yaitu use behavior dipengaruhi oleh behavioral intention dan facilitating conditions, dimana behavoral intention dipengaruhi oleh performance expectancy, dan social influence. sementara gender, age, experiences dan voluntariness of use expectancy, sebagai elemen tambahan dalam 4 elemen eksogen utama yaitu performance expectancy (ekspektasi kinerja), effort expectancy (ekspektasi usaha), social influences (pengaruh sosial) dan facilitationg condition (kondisi–kondisi yang memfasilitasi). terkait dengan penelitian ini, maka secara terinci elemen diatas dapat dijabarkan sebagai berikut: 1. ekspektasi kinerja (performance expectancy) atau harapan kinerja didefinisikan sebagai tindakan dimana sesorang percaya bahwa menggunakan teknologi informasi akan membantu dia untuk mencapai keuntungan dalam kinerja. teori-teori yang tergabung dalam faktor ini adalah: 1. perceived usefulness 2. extrinsic motivation 3. job-fit 4. relative advantage 5. outcome expectations 2. ekspektasi usaha (effort expectancy/ease of use) didefinisikan sebagai derajat kemudahan yang dikaitkan dalam penggunaan sistem. teori-teori yang tergabung dalam faktor ini adalah: 1. perceived ease of use 2. complexity jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 88 3. ease of use 3. pengaruh sosial (social influences) didefinisikan sebagai sejauh mana seorang individu memandang pentingnya faktor lingkungan kerjanya (dalam hal ini lingkup sosial) dalam penggunaan sistem baru. teori-teori yang tergabung dalam faktor ini adalah: 1. subjective norm 2. social factors 3. image 4. facilitating condition didefinisikan sebagai tingkat dimana seseorang percaya bahwa sebuah organisasi dan infrastruktur teknis yang ada untuk mendukung penggunaan sistem. teori-teori yang tergabung dalam faktor ini adalah: a. perceived behavioral control b. facilitating conditions c. compatibility 5. behavior intention yaitu perilaku utama organisasi dalam penerimaan teknologi. konsisten dengan teori yang mendasari semua pengaruh terhadap behavioral intention di atas, diharapkan bahwa behavioral intention akan memiliki pengaruh yang signifikan pada penggunaan teknologi. 6. use behavioral yaitu perilaku yang ingin dicapai dalam penggunaan teknologi. performance expectancy, effort expectancy, social influence dan facilitating conditions berhubungan dengan behavioral intention yang akan menghasilkan use behavior. faktor use behavior inilah yang menjadi pengukur user acceptance dari sebuah sistem. perangkat lunak (software) akuntansi perangkat lunak (software) akuntansi oleh pass dan lowes (1997) dalam kamus bisnis di definisikan sebagai suatu program yang digunakan untuk memelihara pembukuan di komputer, seperti pencatatan transaksi, mempertahankan saldo rekening, dan menyiapkan laporan keuangan. software akuntansi berisikan modul-modul dalam membantu pemakai untuk mengerjakan tugas-tugasnya. beberapa contoh modul yang tersedia dalam software akuntansi, ialah modul yang digunakan untuk menjelaskan buku besar, piutang, hutang, gaji, persediaan, dan aktiva tetap. beberapa pertimbangan mengunakan software sebagai alat yang membantu proses pekerjaan akuntansi diantaranya: 1. mudah digunakan (user friendly) dimana tampilan menu dan aliran transaksi yang sederhana, mudah diingat dan dimengerti oleh orang awam yang tidak mempunyai pengetahuan mendalam tentang komputer dan akuntansi. 2. tingkat keamanan (security) yang valid untuk setiap user. 3. kemampuan explorasi semua laporan ke program excel tanpa melalui proses export/import file yang merepotkan. 4. kemampuan trash back semua laporan ke sumber dokumen dan source transaksi. 5. menampilkan laporan keuangan komparasi (perbandingan) serta menampilkan analisis laporan dalam bentuk grafik. 6. bisa dijalankan secara offline maupun online. suatu perangkat lunak (software) sangatlah penting bagi suatu perusahaan, karena penggunaan teknologi dapat berpengaruh terhadap kinerja karyawan. serta perangkat lunak (software) juga dapat digunakan sebagai dasar untuk proses pengambilan keputusan oleh atasan terhadap kerja para karyawannya. perangkat lunak (software) akuntansi perbankan merupakan bagian dari subsistem sistem informasi akuntansi (sia) yang digunakan pada seluruh perusahaan perbankan bertujuan untuk memberikan kemudahan dalam pengelolaan keuangan perusahaan perbankan, sehingga kinerja karyawan dapat meningkat. pengembangan hipotesis ekspektasi kinerja dan niat pemanfaatan software akuntansi the influence of intention utilization and use of accounting …….. madani hatta, fenny marietza dan rewa yoke desthomson 89 ekspektasi kinerja (performance expectancy) adalah tingkatan keyakinan seorang individu bahwa dengan menggunakan sistem akan membantu dalam meningkatkan kinerjanya. konsep ini menggambarkan manfaat teknologi informasi bagi pemakainya yang berkaitan dengan perceived usefulness, motivasi ekstrinsik, job fit, keuntungan relatif (relatif advantage) (venkatesh et al, 2003). perceived usefulness mempunyai hubungan yang kuat dan konsisten dengan teknologi informasi (davis, 1989). vankatesh dan davis (2000) menunjukkan hasil yang mendukung bahwa perceived usefulness merupakan faktor penentu terhadap kemauan individu untuk menggunakan teknologi informasi. handayani (2007) menemukan adanya hubungan positif yang kuat antara kesesuaian tugas (job fit) dengan penggunaan sistem. penelitian handayani (2007) menunjukkan bahwa kesesuaian tugas akan berdampak positif terhadap pemanfaatan sistem informasi. venkatesh et al, (2003) menyatakan bahwa konstrak ekspektasi kinerja merupakan prediktor yang kuat dari niat pemanfaatan sistem informasi dalam setting sukarela maupun wajib. yuniman (2012) menyatakan bahwa ekspektasi kinerja memiliki pengaruh positif terhadap niat pemanfaatan sistem informasi. penelitian saputra (2014) menyatakan bahwa ekspektasi kinerja memiliki pengaruh positif terhadap niat pemanfaatan software analisis kredit. berdasarkan uraian diatas, maka dirumuskan hipotesis pertama yang akan diuji adalah sebagai berikut: h1: ekspektasi kinerja memiliki pengaruh positif terhadap niat pemanfaatan software akuntansi. ekspektasi usaha dan niat pemanfaatan software akuntansi ekspektasi usaha (effort expectancy) adalah tingkat kemudahan seorang individu ketika menggunakan teknologi informasi yang dapat mengurangi upaya (tenaga dan waktu) dalam melakukan pekerjaannya. hal ini berarti bahwa individu yang menggunakan teknologi informasi dalam pekerjaannya akan lebih mudah daripada dengan cara manual. tiga konstruk yang membentuk konsep ini adalah kemudahan penggunaan yang dirasakan (perceived ease of use), kemudahan penggunaan (ease of use), dan kompleksitas (venkatesh et al, 2003). davis et al, (1989) mengidentifikasikan bahwa kemudahan pemakai mempunyai pengaruh terhadap penggunaan teknologi informasi. kemudahan penggunaan teknologi informasi akan menimbulkan perasaan dalam diri seseorang bahwa teknologi itu mempunyai kegunaan dan karenanya menimbulkan rasa yang nyaman bila bekerja menggunakannya. kompleksitas yang dapat membentuk konstrak eskpektasi usaha didefinisikan oleh roger dan shoemaker (1971) dalam vankatesh et al, (2003) adalah tingkat dimana inovasi dipersepsikan sebagai sesuatu yang relatif sulit untuk diartikan dan digunakan oleh individu. menurut venkatesh et al (2003), ekspektasi usaha mempunyai hubungan yang signifikan dengan niat pemanfaatan sistem informasi. penelitian handayani (2007) dan yuniman (2012) menyatakan bahwa ekspektasi usaha memiliki pengaruh positif terhadap niat pemanfaatan sistem informasi. begitu juga dengan penelitian yang dilakukan oleh saputra (2014), bahwa ekspektasi usaha memiliki pengaruh positif terhadap niat pemanfaatan software analisis kredit. berdasarkan uraian diatas, maka dapat dirumuskan hipotesis kedua yang akan diuji adalah sebagai berikut: h2: ekspektasi usaha memiliki pengaruh positif terhadap niat pemanfataan software akuntansi. pengaruh sosial dan niat pemanfaatan software akuntansi pengaruh sosial (social influences) merupakan tingkat dimana seorang individu menganggap bahwa orang lain yang dianggap penting di perusahaan menyakinkan dirinya bahwa dia harus menggunakan sistem yang baru (venkatesh et al, 2003). pengaruh sosial direpresentasikan oleh konstruk–konstruk yang terkait seperti norma subyektif, faktor sosial dan image (venkatesh et al, 2003). meski memiliki istilah-istilah yang berbeda, tiap-tiap konstruk jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 90 tersebut berisi gagasan eksplisit atau implisit bahwa perilaku seorang individu di pengaruhi oleh cara dimana mereka meyakini bahwa orang lain akan memandang mereka berdasarkan hasil yang diperoleh setelah mereka menggunakan sistem. handayani (2007) dan yuniman (2012) menemukan hubungan positif dan signifikan antara pengaruh sosial terhadap niat pemanfaatan sistem informasi. saputra (2014) juga memperoleh hasil penelitian yang sama, bahwa pengaruh sosial memiliki hubungan positif dan signifikan terhadap niat pemanfaatan software analisis kredit. maka diajukan hipotesis ketiga : h3: pengaruh sosial memiliki pengaruh positif terhadap niat pemanfaatan software akuntansi. kondisi yang memfasilitasi dan penggunaan software akuntansi kondisi yang memfasilitasi (facilitating conditions) didefinisikan sebagai “faktor-faktor obyektif” yang dapat mempermudah melakukan suatu tindakan (triandis, 1989). kepercayaan seseorang untuk menggunakan software akuntansi akan meningkat apabila didukung oleh infrastruktur organisasi maupun teknis. hubungan antara kondisi yang memfasilitasi dengan penggunaan software akuntansi dikatakan positif apabila tingkat faktor-faktor yang dapat mempermudah penggunaan software akuntansi itu tinggi, maka akan tinggi pula perilaku terhadap penggunaan software akuntansi tersebut. hal tersebut mengacu pada theory of reasoning action (tra) yang menyatakan bahwa seorang individu akan memanfaatkan teknologi informasi dengan alasan bahwa teknologi atau sistem tersebut akan memberikan manfaat pada dirinya. seperti yang ditunjukkan pada hasil penelitian venkatesh (2003) dan handayani (2007) yang menunjukkan bahwa kondisi yang memfasilitasi mempunyai pengaruh yang positif terhadap penggunaan sistem informasi. saputra (2014) juga memperoleh hasil penelitian bahwa kondisi yang memfasilitasi mempunyai pengaruh yang positif terhadap penggunaan software analisis kredit. berdasarkan uraian diatas, maka dapat dirumuskan hipotesis ke empat yang akan diuji adalah sebagai berikut: h4: kondisi yang memfasilitasi mempunyai pengaruh positif terhadap perilaku penggunaan software akuntansi. niat pemanfaatan software akuntansi dan penggunaan software akuntansi perilaku penggunaan teknologi informasi (use behavior) merupakan intensitas dan atau frekuensi pemakai dalam menggunakan teknologi informasi. triandis (1980) mengemukakan bahwa perilaku seseorang merupakan ekspresi dari keinginan atau niat seseorang (intention), dimana keinginan tersebut dipengaruhi oleh faktor-faktor sosial, perasaan (affect), dan konsekuensikonsekuensi yang dirasakan (perceived consequences). hubungan antara niat pemanfaatan software akuntansi dan penggunaan software akuntansi dikatakan positif apabila keinginan atau niat akan pemanfaatan software akuntansi yang ada pada seorang individu itu tinggi, maka akan tinggi pula perilaku individu tersebut dalam menggunakan software akuntansi secara rutin. hal tersebut mengacu pada theory of planned behaviour (tpb) yang menyatakan bahwa semakin besar kontrol perilaku persepsian maka semakin kuat niat seseorang untuk melakukan perilaku yang sedang dipertimbangkan. seperti yang ditunjukkan dalam hasil penelitian venkatesh (2003) yang menunjukkan bahwa niat pemanfaatan sistem informasi mempunyai pengaruh yang positif terhadap penggunaan sistem informasi. saputra (2014) memperoleh hasil penelitian yang sama bahwa niat pemanfaatan software analisis kredit mempunyai pengaruh yang positif terhadap penggunaan software analisis kredit. berdasarkan uraian diatas, maka dapat dirumuskan hipotesis ke lima yang akan diuji adalah sebagai berikut: h5: niat pemanfaatan software akuntansi mempunyai pengaruh positif terhadap perilaku penggunaan software akuntansi. the influence of intention utilization and use of accounting …….. madani hatta, fenny marietza dan rewa yoke desthomson 91 penggunaan software akuntansi dan kinerja individu keberhasilan pemanfaatan teknologi informasi oleh penggunanya sangat tergantung pada teknologi itu sendiri serta tingkat keahlian individu yang mengoperasikannya. pemanfaatan teknologi informasi akan berguna jika kebutuhan akan informasi dapat terpenuhi. kinerja yang dihasilkan oleh faktor kesesuaian tugas teknologi berimplikasi terhadap efisiensi, efektivitas dan kualitas yang lebih tinggi terhadap pemanfaatan teknologi serta implikasi kinerja yang lebih baik pada software akuntansi. hubungan antara penggunaan software akuntansi dan kinerja individu dikatakan positif apabila tingkat penggunaan software akuntansi seorang individu itu tinggi, maka akan meningkat pula efisiensi, efektifitas dan kualitas kinerjanya. hal tersebut mengacu pada theory of planned behaviour (tpb) yang menyatakan bahwa semakin besar kontrol perilaku persepsian maka semakin kuat niat seseorang untuk melakukan perilaku yang sedang dipertimbangkan. perilaku dalam menggunakan software akuntansi akan berpengaruh terhadap kinerja yang dihasilkan oleh seorang individu. berdasarkan uraian diatas, maka dapat dirumuskan hipotesis ke enam yang akan diuji adalah sebagai berikut: h6: terdapat pengaruh yang positif antara penggunaan software akuntansi dan kinerja individu metode penelitian metode pengambilan sampel metode pengambilan sampel dalam penelitian ini menggunakan non probability sampling, dengan purposive sampling yaitu sampel yang dipilih berdasarkan pertimbangan atau karakteristik tertentu, sehingga semua populasi yang memenuhi karakteristik yang telah ditentukan akan memiliki kesempatan yang sama untuk dipilih sebagai sampel (indrianto dan supomo, 2002). untuk penelitian ini, kreteria yang ditetapkan dalam pemilihan sampel adalah karyawan bagian akuntansi dan keuangan pada perusahaan perbankan di kota bengkulu yang bertugas melakukan proses pencatatan transaksi keuangan dengan bantuan software akuntansi. software akuntansi disini yaitu merupakan bagian dari sistem informasi akuntansi perbankan yang tujuannya adalah menginput transaksi keuangan dan melakukan pemrosesan transaksi keuangan. karyawan yang tidak menggunakan software akuntansi perbankan bukan merupakan responden dalam penelitian ini. kreteria ini digunakan karena penelitian ini akan menguji pada tingkat penggunaan software yang sesungguhnya dari karyawan perbankan bagian akuntansi dan keuangan. definisi operasional dan pengukuran variabel ekspektasi kinerja ekspektasi kinerja (performance expectancy) adalah suatu tingkat dimana seseorang mempercayai dengan menggunakan teknologi informasi akan membantu dalam meningkatkan kinerjanya (venkatesh et al, 2003). dalam konsep ini terdapat gabungan variabel-variabel yang diperoleh dari model penelitian sebelumnya tentang model penerimaan dan penggunaan teknologi, yaitu: manfaat yang dirasakan (perceived usefulness), motivasi ekstrinsik (extrinsic motivation), kesesuaian pekerjaan (job fit), keuntungan relatif (relative advantage), dan ekspektasi-ekspektasi hasil (outcome expectations). variabel ekspektasi kinerja menggunakan data primer yang berasal dari kuesioner. untuk mengukur variabel independen tersebut dibutuhkan 5 pertanyaan yang terdiri dari 3 pernyataan positif dan 2 pernyataan negatif yang nantinya diukur melalui skala likert. skala ini terdiri dari angka 1 yang menunjukkan sangat tidak setuju, angka 2 tidak setuju, angka 3 netral, angka 4 setuju, dan angka 5 sangat setuju. ekspektasi usaha ekspektasi usaha (effort expectancy) merupakan tingkat kemudahan penggunaan teknologi informasi yang akan dapat mengurangi upaya (tenaga dan waktu) individu dalam jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 92 melakukan pekerjaannya. dalam penelitian ini, ekspektasi usaha (effort expectancy) memudahkan pengguna dalam mengadapi kompleksitas dari sebuah teknologi informasi. variabel tersebut diformulasikan berdasarkan 3 konstruk pada model atau teori sebelumnya yaitu persepsi kemudahaan penggunaan (perceived easy of use-peou) dari model tam, kompleksitas dari model of pc utilization (mpcu), dan kemudahan penggunaan dari teori difusi inovasi (idt) (venkatesh, et al, 2003). variabel ekspektasi usaha menggunakan data primer yang berasal dari kuesioner. untuk mengukur variabel independen tersebut dibutuhkan 5 pertanyaan yang terdiri dari 3 pernyataan positif dan 2 pernyataan negatif, yang nantinya diukur melalui skala likert. skala ini terdiri dari angka 1 yang menunjukkan sangat tidak setuju, angka 2 tidak setuju, angka 3 netral, angka 4 setuju, dan angka 5 sangat setuju. pengaruh sosial pengaruh sosial didefinisikan sebagai tingkat dimana seorang individu merasa bahwa orang lain yang dianggap penting di perusahaan meyakinkan dirinya bahwa dia harus menggunakan sistem yang baru (venkatesh et al, 2003). variabel pengaruh sosial (social influence) terdiri dari norma subjektif, faktor sosial dan citra. variabel pengaruh sosial menggunakan data primer yang berasal dari kuesioner. kuesioner yang digunakan dalam penelitian ini akan diukur dengan menggunakan instrumen dari venkatesh et al, (2003). untuk mengukur variabel independen tersebut dibutuhkan 5 pertanyaan yang terdiri dari 3 pernyataan positif dan 2 pernyataan negatif, yang nantinya diukur melalui skala likert. instrumen ini menggunakan skala likert 5 point. skala ini terdiri dari angka 1 yang menunjukkan sangat tidak setuju, angka 2 tidak setuju, angka 3 netral, angka 4 setuju, dan angka 5 sangat setuju. kondisi yang memfasilitasi kondisi yang memfasilitasi (facilitating conditions) dalam penggunaan teknologi informasi adalah tingkat dimana seseorang percaya bahwa infrastruktur organisasi dan teknis ada untuk mendukung penggunaan sistem. kuesioner yang digunakan dalam penelitian ini akan diukur dengan menggunakan instrumen dari venkatesh et al, (2003). indikator dari kondisi yang memfasilitasi yaitu kondisi perilaku persepsi, kondisi fasilitasi, dan kompatibilitas. variabel pengaruh sosial menggunakan data primer yang berasal dari kuesioner. untuk mengukur variabel independen tersebut dibutuhkan 4 pertanyaan yang terdiri dari 2 pernyataan positif dan 2 pernyataan negatif, yang nantinya diukur melalui skala likert. keempat pertanyaan diadopsi moore and benbasat (1991), dan davis et al, (1989). instrumen ini menggunakan skala likert 5 point. skala ini terdiri dari angka 1 yang menunjukkan sangat tidak setuju, angka 2 tidak setuju, angka 3 netral, angka 4 setuju, dan angka 5 sangat setuju. niat pemanfaatan software akuntansi niat pemanfaatan software akuntansi (behavioral intention) didefinisikan sebagai tingkat keinginan atau niat pemakai menggunakan software akuntansi secara terus menerus dengan asumsi bahwa mereka mempunyai akses terhadap informasi. triandis (1980) mengemukakan bahwa perilaku seseorang merupakan ekspresi dari keinginan atau niat seseorang (intention), dimana keinginan tersebut dipengaruhi oleh faktor-faktor sosial, perasaan (affect), dan konsekuensi-konsekuensi yang dirasakan (perceived consequences). variabel niat pemanfaatan menggunakan data primer yang berasal dari kuesioner. kuesioner yang digunakan dalam penelitian ini akan diukur dengan menggunakan instrumen dari davis et al. (1989) yaitu niat perilaku menggunakan (behavioral intention to use). untuk mengukur variabel niat pemanfaatan software akuntansi dibutuhkan 3 pertanyaan yang terdiri dari 2 pernyataan positif dan 1 pernyataan negatif, yang nantinya diukur dengan skala likert. instrumen ini menggunakan skala likert 5 point. skala ini terdiri dari angka 1 yang the influence of intention utilization and use of accounting …….. madani hatta, fenny marietza dan rewa yoke desthomson 93 menunjukkan sangat tidak setuju, angka 2 tidak setuju, angka 3 netral, angka 4 setuju, dan angka 5 sangat setuju. penggunaan software akuntansi perilaku penggunaan teknologi informasi (use behavior) didefinisikan sebagai intensitas dan atau frekuensi pemakai dalam menggunakan teknologi informasi. perilaku penggunaan teknologi informasi sangat bergantung pada evaluasi pengguna dari sistem tersebut. jadi, dengan kata lain, penggunaan sistem adalah indikator dari kesuksesan dan penerimaan teknologi informasi (venkatesh et al, 2003). variabel perilaku penggunaan (use behavior) menggunakan data primer yang berasal dari kuesioner. kuesioner yang digunakan dalam penelitian ini akan diukur dengan menggunakan instrumen dari thompson, et al. (1991) yang terdiri dari pengukuran (1) niat penggunaan (2) frekuensi dan durasi penggunaan. variabel perilaku penggunaan software akuntansi diukur dengan 3 pertanyaan yang dikembangkan oleh thomson et al (1991) terdiri dari 3 pernyataan positif. instrumen ini menggunakan skala likert 5 point. skala ini terdiri dari angka 1 yang menunjukkan sangat tidak setuju, angka 2 tidak setuju, angka 3 netral, angka 4 setuju, dan angka 5 sangat setuju. kinerja individu kinerja individual adalah pencapaian serangkaian tugas-tugas individu dengan dukungan teknologi informasi yang ada (goodhue dan thompson, 1995). pengukuran variabel kinerja individual menggunakan tiga indikator dari konstruk kinerja individual, yaitu: (1) keefektifan pekerjaan dengan menggunakan software akuntansi (2) bantuan departemen sistem informasi terhadap pelaksanaan kinerja tugas dan (3) peningkatan produktifitas dengan menggunakan software akuntansi. variabel kinerja individu diukur dengan 3 pertanyaan yang dikembangkan oleh goodhue dan thompson (1995) terdiri dari 2 pernyataan positif dan 1 pernyataan negatif. dimana pengukurannya dengan menggunakan 5 skala likert, yaitu 1 berarti sangat tidak setuju, 2 berarti tidak setuju, 3 berarti netral, 4 berarti setuju dan 5 berarti sangat setuju. analisis data dalam penelitian ini analisis data menggunakan pendekatan partial least square (pls). pls adalah model persamaan structural equation modeling (sem) yang berbasis komponen atau varian. menurut ghozali (2006), pls merupakan pendekatan alternatif yang bergeser dari pendekatan sem berbasis kovarian menjadi berbasis varian. model pengukuran atau outer model model ini digunakan untuk mengetahui validitas dan reliabilitas yang menghubungkan indikator dengan variabel latennya. indikator dalam penelitian ini adalah reflektif karena indikator variabel laten mempengaruhi indikatornya, untuk itu digunakan 4 cara pengukuran yaitu: 1. convergent validity convergent validity mengukur besarnya korelasi antara konstrak dengan variabel laten. dalam evaluasi convergent validity dari pemeriksaan individual item realibility, dapat dilihat dari standardized loading factor. standardize loading factor menggambarkan besarnya korelasi antar setiap item pengukuran (indikator) dengan konstruknya. kolerasi dapat dikatakan valid apabila memiliki nilai > 0,7. 2. discriminant validity discriminant validity dilakukan untuk membuktikan apakah indikator pada suatu konstruk akan mempunyai loading factor terbesar pada konstruk yang dibentuknya dari pada loading jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 94 factor dengan konstruk yang lain. model pengukuran dinilai berdasarkan pengukuran cross loading dengan konstrak. jika kolerasi konstruk dengan setiap indikatornya lebih besar daripada ukuran konstruk lainnya, maka konstruk laten memprediksi indikatornya lebih baik daripada konstruk lainnya. 3. composite reliability untuk menentukan composite reliability, apabila nilai composite reliability lebih besar dari 0,7 dapat dikatakan bahwa konstruk memiliki reliabilitas yang tinggi atau reliable dan jika composite reliability lebih besar dari 0,6 dikatakan cukup reliabel. 4. cronbach alpha dalam pls, uji reliabilitas diperkuat dengan adanya cronbach alpha dimana konsistensi dari setiap jawaban yang diujikan. cronbach alpha di katakan baik apabila α ≥ 0,7 dan dikatakan cukup apabila α ≥ 0,6. model struktural atau inner model inner model (inner relation, structural model dan substantive theory) menggambarkan hubungan antar variabel laten berdasarkan pada teori substantif. model struktural dievaluasi dengan menggunakan r-square untuk konstruk dependen, stone-geisser q-square test untuk predictive relevance dan uji t serta signifikansi dari koefisien parameter jalur struktural. uji hipotesis (resampling bootstraping) berdasarkan tujuan penelitian, maka rancangan uji hipotesis dalam penelitian ini disajikan berdasarkan tujuan penelitian. tingkat kepercayaan yang digunakan adalah 95%, sehingga tingkat presisi atau batas ketidakakuratan sebesar (α) = 5% = 0,05. dan menghasilkan nilai ttabel sebesar 1.96. sehingga:  jika nilai t-statistik lebih kecil dari nilai t-tabel (t-statistik < 1.96), maka ho diterima dan ha ditolak.  jika nilai t-statistik lebih besar atau sama dengan t-tabel (t-statistik ≥1.96), maka ho ditolak dan ha diterima. pengujian hipotesis pengujian hipotesis pertama sampai hipotesis ke enam dilakukan dengan kriteria pengujian yang digunakan untuk menerima atau menolak hipotesis adalah jika nilai t-statistik lebih besar atau sama dengan t-tabel (t-statistik ≥ 1.96) maka hipotesis diterima. hasil penelitian dan pembahasan statistik deskriptif statistik deskriptif variabel penelitian digunakan untuk memberikan gambaran tentang tanggapan responden terhadap variabel-variabel penelitian yaitu ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, kondisi yang memfasilitasi, niat pemanfaatan dan penggunaan software akuntansi dan kinerja individual dalam kaitannya dengan pemanfaatan dan penggunaan software akuntansi. berikut ini adalah tabel statistik deskriptif untuk jawaban responden atas pertanyaan-pertanyaan yang diajukan. tabel 1 statistik deskriptif variabel n kisaran teoritis kisaran aktual min maks mean min maks mean std. deviation ek 61 5 25 15 13 25 22,93 3,054 the influence of intention utilization and use of accounting …….. madani hatta, fenny marietza dan rewa yoke desthomson 95 eu 61 5 25 15 11 25 20,92 4,076 ps 61 5 25 15 13 25 21,57 3,612 km 61 4 20 12 9 20 17,23 3,537 np 61 3 15 9 7 15 13,15 1,956 psa 61 3 15 9 7 15 13,05 2,217 ki 61 3 15 9 8 15 13,03 2,073 sumber: data primer diolah 2014 berdasarkan tabel 1 di atas, variabel ekspektasi kinerja mempunyai bobot kisaran teoritis sebesar 5 sampai dengan 25 dengan nilai rata-rata sebesar 15, sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 13 sampai dengan 25 dengan nilai rata-rata sebesar 22,93 dan standar deviasi sebesar 3,054. nilai rata-rata jawaban variabel ekspektasi kinerja untuk kisaran sesungguhnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa responden meyakini bahwa software akuntansi yang saat ini mereka gunakan dapat meningkatkan kinerja mereka. nilai standar deviasi sebesar 3,054 yang jika dibandingkan dengan rata-rata jawaban adalah 22,93 adalah 13,32% (<20%), menunjukkan bahwa jawaban responden untuk variabel ekspektasi kinerja cenderung homogen. variabel ekspektasi usaha mempunyai bobot kisaran teoritis sebesar 5 sampai dengan 25 dengan nilai rata-rata sebesar 15, sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 13 sampai dengan 25 dengan nilai rata-rata sebesar 20,92 dan standar deviasi sebesar 4,076. nilai rata-rata jawaban variabel ekspektasi usaha untuk kisaran sesungguhnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa responden meyakini bahwa menggunakan software akuntansi yang mereka gunakan mudah dan dapat mengurangi upaya (tenaga dan waktu) mereka dalam melakukan pekerjaannya. nilai standar deviasi sebesar 4,076 yang jika dibandingkan dengan rata-rata jawaban adalah 20,92 adalah 19,48% (<20%), menunjukkan bahwa jawaban responden untuk variabel ekspektasi usaha cenderung homogen. variabel pengaruh sosial mempunyai bobot kisaran teoritis sebesar 5 sampai dengan 25 dengan nilai rata-rata sebesar 15, sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 13 sampai dengan 25 dengan nilai rata-rata sebesar 21,57 dan standar deviasi sebesar 3,612. nilai rata-rata jawaban variabel pengaruh sosial untuk kisaran sesungguhnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa penilaian responden meyakini bahwa orang-orang lain yang penting bagi mereka meyakinkannya untuk menggunakan software akuntansi adalah tinggi. nilai standar deviasi sebesar 3,612 yang jika dibandingkan dengan rata-rata jawaban adalah 21,57 adalah 16,75% (<20%), menunjukkan bahwa jawaban responden untuk variabel pengaruh sosial cenderung homogen. variabel kondisi yang memfasilitasi mempunyai bobot kisaran teoritis sebesar 4 sampai dengan 20 dengan nilai rata-rata sebesar 12, sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 9 sampai dengan 20 dengan nilai rata-rata sebesar 17,23 dan standar deviasi sebesar 3,537. nilai rata-rata jawaban variabel kondisi yang memfasilitasi untuk kisaran sesungguhnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa penilaian responden bahwa terdapat infrastruktur dan organisasi yang mendukung penggunaan software akuntansi didalam perusahaannya. nilai standar deviasi sebesar 3,537 yang jika dibandingkan dengan rata-rata jawaban adalah 17,23 adalah 20,53% (>20%), menunjukkan bahwa jawaban responden untuk variabel kondisi yang memfasilitasi cenderung heterogen (bervariasi). variabel niat pemanfaatan software akuntansi mempunyai bobot kisaran teoritis sebesar 3 sampai dengan 15 dengan nilai rata-rata sebesar 9, sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 7 sampai dengan 15 dengan nilai rata-rata sebesar 13,15 dan standar deviasi sebesar 1,956. nilai rata-rata jawaban variabel niat pemanfaatan software akuntansi untuk kisaran sesungguhnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa sebagian besar responden mempunyai niat dan keinginan untuk terus menggunakan jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 96 software akuntansi dalam membantu tugas mereka. nilai standar deviasi sebesar 1,956 yang jika dibandingkan dengan rata-rata jawaban adalah 13,15 adalah 14,87% (<20%), menunjukkan bahwa jawaban responden untuk variabel niat pemanfaatan software akuntansi cenderung homogen. variabel penggunaan software akuntansi mempunyai bobot kisaran teoritis sebesar 3 sampai dengan 15 dengan nilai rata-rata sebesar 9, sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 7 sampai dengan 15 dengan nilai rata-rata sebesar 13,05 dan standar deviasi sebesar 2,217. nilai rata-rata jawaban variabel penggunaan software akuntansi untuk kisaran sesungguhnya di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa para responden menggunakan software akuntansi dengan frekuensi dan durasi yang tinggi. nilai standar deviasi sebesar 2,217 yang jika dibandingkan dengan rata-rata jawaban adalah 13,05 adalah 16,99% (<20%), menunjukkan bahwa jawaban responden untuk variabel penggunaan software akuntansi cenderung homogen. variabel kinerja individu mempunyai bobot kisaran teoritis sebesar 3 sampai dengan 15 dengan nilai rata-rata sebesar 9, sedangkan pada kisaran sesungguhnya, mempunyai bobot kisaran sebesar 8 sampai dengan 15 dengan nilai rata-rata sebesar 13,03 dan standar deviasi sebesar 2,073. nilai rata-rata jawaban variabel kinerja individu di atas nilai rata-rata kisaran teoritis, mengindikasikan bahwa para responden menilai melalui pemanfaatan software akuntansi ini dapat memberikan pencapaian tugas yang lebih tinggi karena meningkatkan efisiensi, efektifitas, produktivitas dan kualitas. nilai standar deviasi sebesar 2,073 yang jika dibandingkan dengan rata-rata jawaban adalah 13,03 adalah 15,91% (<20%), menunjukkan bahwa jawaban responden untuk variabel kinerja individu cenderung homogen. analisis data evaluasi measurement (outer) model penelitian ini menggunakan model persamaan struktural yang dianalisis dengan menggunakan program smartpls. dengan menggunakan smartpls, kemudian model dieksekusi dengan menggunakan pls algorithm. adapun model pengukuran untuk uji validitas dan realibilitas, koefisien determinasi model dan koefisien jalur untuk model persamaan, dapat dilihat pada gambar dibawah ini : convergent validity convergent validity dari measurement model dengan indikator refleksif dinilai berdasarkan loading factor indikator-indikator yang mengukur konstruk tersebut. indikator suatu konstruk dianggap reliabel jika memiliki nilai korelasi di atas 0,70. dalam penelitian ini terdapat 7 konstruk dengan jumlah indikator antara 3 sampai dengan 5 indikator dengan skala 1 sampai the influence of intention utilization and use of accounting …….. madani hatta, fenny marietza dan rewa yoke desthomson 97 5. tabel 4.5 menunjukkan nilai dari ave dan communality untuk semua indikator yang membentuk konstruk/variabel penelitian. discriminate validity pengujian discriminant validity dilakukan untuk membuktikan apakah indikator pada suatu konstruk akan mempunyai loading factor terbesar pada konstruk yang dibentuknya dari pada loading factor dengan konstruk yang lain. dapat dilihat berdasarkan nilai cross loading pada tabel 4.6. berdasarkan tabel 4.6, menunjukkan nilai cross loading juga menunjukkan adanya discriminate validity yang baik oleh karena nilai korelasi indikator terhadap konstruknya lebih tinggi dibandingkan nilai korelasi indikator dengan konstruk lainnya. sebagai ilustrasi loading factor ek1 (indikator pertanyaan untuk ekspektasi kinerja) adalah sebesar 0.88 yang lebih tinggi daripada loading factor dengan konstruk lain, yaitu np (0.6259), eu (0.5727), km (0.5950), ki (0.5569), ps (0.6768), psa (0.5988). tabel tersebut juga menunjukkan bahwa indikator-indikator ekspektasi usaha (eu) juga mempunyai nilai loading factor yang lebih tinggi daripada loading factor dengan konstruk yang lain. hal serupa juga tampak pada indikator pada pengaruh sosial (ps), kondisi-kondisi yang memfasilitasi (km), niat pemanfaatan software akuntansi (np), penggunaan software akuntansi (psa), dan kinerja individu (ki). dengan demikian, konstruk laten memprediksi indikator pada blok mereka lebih baik dibandingkan dengan indikator di blok yang lain. composite reliability dan cronbach’s alpha disamping uji validitas konstruk, dilakukan juga uji reliabilitas konstruk yang diukur dengan composite reliability dan cronbach’s alpha dari blok indikator yang mengukur konstruk. hasil pengujian composite reliability dan cronbach’s alpha dapat dilihat pada tabel 4.7. sebuah konstruk dinyatakan reliabel jika memiliki nilai composite reliability di atas 0,70 dan cronbachs alpha diatas 0,6. dari hasil output smartpls di atas semua konstruk memiliki nilai composite reliability di atas 0,70 dan cronbachs alpha diatas 0,6. jadi dapat disimpulkan bahwa konstruk memiliki reliabilitas yang baik. pengujian model struktural (inner model) model struktural (inner model) dalam pls dievaluasi dengan menggunakan r2 untuk variabel dependen dan dinilai koefisien path untuk variabel independen yang kemudian dinilai signifikansinya berdasarkan nilai t-statistic setiap path. untuk menilai signifikansi model prediksi dalam pengujian model struktural, dapat dilihat dari nilai t-statistic antar variabel independen ke variabel dependen. dalam pls pengujian secara statistik setiap hubungan yang dihipotesiskan dilakukan dengan menggunakan simulasi yaitu membandingkan nilai tstatistic dengan t-tabel signifikansi =5% (1,96). jika nilai t-statistic > t-tabel maka hipotesis di terima dan jika nilai t-statistic < t-tabel maka hipotesis ditolak. dalam hal ini dilakukan metode bootstrap terhadap sampel. pengujian dengan bootstrap juga dimaksudkan untuk meminimalkan masalah ketidaknormalan data penelitian. tabel path coefficient pada output smartpls dapat dilihat pada tabel berikut : tabel 2 path coefficients (mean, stdev, t-values) original sample (o) sample mean (m) standard deviation (stdev) standard error (sterr) t statistics (|o/sterr|) t tabel ek -> np 0,2765 0,3065 0,1333 0,1333 2,0748 1,96 eu -> np 0,273 0,2695 0,084 0,084 3,25 1,96 ps -> np 0,3588 0,3332 0,1343 0,1343 2,6712 1,96 jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 98 km -> psa 0,5524 0,5378 0,0782 0,0782 7,0652 1,96 np -> psa 0,3993 0,4194 0,0887 0,0887 4,5027 1,96 psa -> ki 0,873 0,8768 0,0231 0,0231 37,8586 1,96 sumber: data primer diolah dengan smartpls, 2014 pengujian hipotesis h1 dari tabel di atas menunjukkan bahwa ekspektasi kinerja (ek) berpengaruh positif terhadap niat pemanfaatan software akuntansi (np) dengan koefisien sebesar 0,2765. hasil perhitungan t hitung (2,0748) > t tabel (1,96), menunjukkan bahwa variabel ekspektasi kinerja berpengaruh secara positif signifikan terhadap niat pemanfaatan dari penggunaan software akuntansi. dengan demikian, hipotesis h1 dalam penelitian ini diterima. pengujian hipotesis h2 dari tabel di atas menunjukkan bahwa ekspektasi usaha (eu) berpengaruh positif terhadap niat pemanfaatan software akuntansi (np) dengan koefisien sebesar 0.2730. hasil perhitungan t hitung (3,2500) > t tabel (1,96), menunjukkan bahwa ekspektasi usaha berpengaruh secara positif signifikan terhadap niat pemanfaatan dari penggunaan software akuntansi. dengan demikian, hipotesis h2 dalam penelitian ini diterima. pengujian hipotesis h3 dari tabel di atas menunjukkan bahwa pengaruh sosial (ps) berpengaruh positif terhadap niat pemanfaatan software akuntansi (np) dengan koefisien sebesar 0.3588. hasil perhitungan t hitung (2,6712) > t tabel (1,96), menunjukkan bahwa pengaruh sosial berpengaruh secara positif signifikan terhadap niat pemanfaatan dari penggunaan software akuntansi. dengan demikian, hipotesis h3 dalam penelitian ini diterima. pengujian hipotesis h4 dari tabel di atas menunjukkan bahwa kondisi-kondisi yang memfasilitasi (km) berpengaruh positif terhadap penggunaan software akuntansi (psa) dengan koefisien sebesar 0.5524. hasil perhitungan t hitung (7,0652) > t tabel (1,96), menunjukkan bahwa kondisi-kondisi yang memfasilitasi berpengaruh secara positif signifikan terhadap penggunaan software akuntansi. dengan demikian, hipotesis h4 dalam penelitian ini diterima. pengujian hipotesis h5 dari tabel di atas menunjukkan bahwa niat pemanfaatan dari penggunaan software akuntansi (np) berpengaruh positif terhadap penggunaan software akuntansi (psa) dengan koefisien sebesar 0.3993. hasil perhitungan t hitung (4,5027) > t tabel (1,96), menunjukkan bahwa niat pemanfaatan dari penggunaan software akuntansi berpengaruh secara positif signifikan terhadap penggunaan software akuntansi. dengan demikian, hipotesis h5 dalam penelitian ini diterima. pengujian hipotesis h6 dari tabel di atas menunjukkan bahwa penggunaan software akuntansi (psa) berpengaruh positif terhadap kinerja individu (ki) dengan koefisien sebesar 0.8730. hasil perhitungan t hitung (37,8586) > t tabel (1,96), menunjukkan bahwa penggunaan software akuntansi berpengaruh secara positif signifikan terhadap kinerja individu. dengan demikian, hipotesis h6 dalam penelitian ini diterima. the influence of intention utilization and use of accounting …….. madani hatta, fenny marietza dan rewa yoke desthomson 99 penutup simpulan penelitian ini berlatar belakang pada perkembangan penelitian terhadap niat pemanfaatan dan penggunaan software akuntansi dengan menggunakan model penerimaan unified theory of acceptance and use of technology (utaut) pada perusahaan perbankan di kota bengkulu. berdasarkan pada hasil pembahasan maka dapat ditarik kesimpulan sebagai berikut: 1. ekspektasi kinerja memiliki pengaruh terhadap niat pemanfaatan software akuntansi. apabila ekspektasi kinerja meningkat, maka niat pemanfaatan software akuntansi juga meningkat. 2. ekspektasi usaha memiliki pengaruh terhadap niat pemanfaatan software akuntansi. apabila ekspektasi usaha meningkat, maka niat pemanfaatan software akuntansi juga meningkat. 3. pengaruh sosial memiliki pengaruh terhadap niat pemanfaatan software akuntansi. apabila ekspektasi usaha meningkat, maka niat pemanfaatan software akuntansi juga meningkat. 4. kondisi yang memfasilitasi memiliki pengaruh terhadap penggunaan software akuntansi, apabila kondisi yang memfailitasi seperti dukungan infrstruktur dan dukungan teknis yang diberikan perusahaan terkait dengan penggunaan software akuntansi tersedia, maka penggunaan software akuntansi akan meningkat. 5. niat pemanfaatan software akuntansi memiliki pengaruh terhadap penggunaan software akuntansi, apabila niat pemanfaatan software akuntansi meningkat, maka penggunaan software akuntansi juga meningkat. 6. penggunaan software akuntansi memiliki pengaruh terhadap kinerja individu. apabila penggunaan software akuntansi meningkat, maka kinerja individu juga meningkat. implikasi dan keterbatasan implikasi penelitian secara teoritis hasil penelitian ini berimplikasi pada pengembangan akuntansi keperilakuan terutama yang berkaitan dengan aspek keperilakuan dalam sistem informasi akuntansi. dari hasil penelitian, pengguna software akuntansi lebih mengedepakan kinerja individu, sehingga hasil penelitian ini mempertegas bahwa ekspektasi kinerja, ekspektasi usaha, pengaruh sosial dan kondisi yang memfasilitasi menjadi penentu sikap terhadap niat penggunaan software akuntansi. bagi perbankan, hasil penelitian ini penting dikarenakan dalam mempredikasi keputusan pengguna software akuntansi untuk terus menggunakan software akuntansi. dari temuan dijelaskan ekspektasi kinerja, ekspektasi usaha, pengaruh sosial dan kondisi yang memfasilitasi berhubungan erat dengan sikap terhadap penggunaan sebagai faktor utama penggunaan software akuntansi. misalnya pada saat pengguna software akuntansi merasakan kemudahan penggunaan software akuntansi maka yang timbul adalah sikap penggunaan software akuntansi sebagai alat yang dapat membantu mereka dalam menyelesaikan pekerjaannya, sehingga bank dapat meningkatkan fungsi kegunaan software akuntansi sebagai salah satu faktor yang dianggap mampu meningkatkan kinerja penggunanya. keterbatasan penelitian penelitian ini terdapat beberapa keterbatasan yang kemungkinan dapat mengganggu hasil penelitian: 1. penelitian ini menggunakan obyek yang kurang luas, yaitu perusahaan perbankan yang ada di kota bengkulu. kondisi ini dapat diartikan bahwa hasil penelitian ini belum bisa digenaralisasikan bagi penelitian dengan obyek yang sama. 2. penelitian ini tidak menguji faktor instrinsik (umur, jenis kelamin, pengalaman, dan lama bekerja) pemakai software akuntansi sebagai variabel yang mungkin memoderasi hubungan antara variabel independen dan dependen. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 85 100 100 saran penelitian selanjutnya berdasarkan pertimbangan masih adanya keterbatasan dalam penelitian ini, maka untuk penelitian selanjutnya dapat mempertimbangkan saran-saran berikut : 1. penelitian selanjutnya diharapkan tidak hanya sebatas pengujian pada perusahaan perbankan di kota bengkulu saja, tetapi dapat mempertimbangkan objek penelitian yang lebih luas lagi agar hasilnya dapat digeneralisasikan. 2. untuk penelitian selanjutnya dapat mempertimbangkan untuk menggunakan variabel penelitian yang berasal dari faktor instrinsik pemakai software akuntansi. hal ini perlu dilakukan karena sebagai pemakai software akuntansi yang menentukan apakah suatu sistem dapat beroperasi dengan baik sehingga menghasilkan manfaat bagi pemakai dan institusi yang menyediakannya. selain itu lama bekerja kemungkinan juga dapat mempengaruhi hasil penelitian oleh sebab itu penelitian selanjutnya dapat mempertimbangkan karyawan lama sebagai responden. daftar pustaka davis, f. (1989). perceived usefulness, perceived ease of use, and user acceptance of information technologi. mis quarterly , 319-340. ghozali, i. (2006). structural equation modeling metode alternatif dengan partial least square (pls). semarang: undip. goodhue, d., & thompson. (1995). task –technology and individual performance. mis quarterly , juni 213-236. handayani, r. (2007). analisis faktor – faktor yang mempengaruhi minat pemanfaatan sistem informasi dan penggunaan sistem informasi (studi empiris pada perusahaan manufaktur di bursa efek jakarta). semarang: tesis magister sains akuntansi universitas diponegoro. indriantoro, & supomo. (2002). metodelogi penelitian bisnis: untuk akuntansi dan manajemen. yogyakarta: bpfe. moore, g. c., & benbasat, i. (1991). development of an instrument to measure the perception of adopting an information technology innovation. information systems research (2) , 192-222. pass, & lowes. (1997). kamus lengkap bisnis. alih bahasa oleh sumarso santoso, edisi kedua, jakarta: erlangga. rogers, e., & shoemaker, f. (1971). communication of innovations. new york: the free press. saputra, b. g. (2014). analisis niat pemanfaatan dan penggunaan software analisis kredit: pendekatan utaut. bengkulu: skripsi fakultas ekonomi universitas bengkulu. thompson, r. l., higgins, c. a., & howwel, j. m. (1991). personal computing toward a conseptual model of utilization. mis quarterly , vol.15, no.1, pp.125-143. triandis, h. (1980). value attitude and interpersonal behavior, nebraska symposium on motivation. lincoln, ne.: university of nebraska press, . vankatesh, v., & davis, f. (2000). a theoretical extension of the technology acceptance model: four longitudinal field studies. management science , vol 45, no. 02, pp. 186-204. yuniman, a. (2012). analisis faktor-faktor yang mempengaruhi pemanfaatan dan penggunaan sistem informasi akuntansi. bengkulu: skripsi fakultas ekonomi universitas bengkulu. jurnal akuntansi issn 2303-0356 vol. 9, no.1 2019 hal. 87-100 111 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.2.111-130 vol. 9, no.2 2019 hal: 111-130 pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia the effects of the characteristics of local governments and audit opinions on the performance of provincial governments in indonesia mega andani1), sarwani2), novita weningtyas respati3) program studi akuntansi, fakultas ekonomi dan bisnis universitas lambung mangkurat abstract this research is related to the performance of provincial governments in indonesia. this research aims to examine and analyze the influence of local government characteristics and audit opinions on the performance of provincial governments in indonesia. the characteristics of the local government are proxied by the size of the regional government, regional prosperity, and capital expenditure. the performance of the provincial governments was obtained by usingscore indicator for local government performance evaluation (ekppd). the population of this research was 34 provincial governments in indonesia from 2010-2016. the purposive sampling was used in this researchto obtain a sample of 30 provincial governments in indonesia. the data was analyzed by using spss 23 program through multiple linear regression analysis. the results of this research indicated that the size of the local government and audit opinion had positive effects on the performance of the provincial governments, whereas regional prosperity and capital expenditure did not affect the performance of the provincial governments. keywords: size of local government, regional prosperity, capital expenditure, audit opinion, and performance of provincial governments abstrak penelitian ini terkait dengan masalah kinerja pemerintah provinsi di indonesia. penelitian ini bertujuan untuk menguji dan menganalisis pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia. karakteristik pemerintah daerah diproksi dengan ukuran pemerintah daerah, kemakmuran daerah, belanja modal. kinerja pemerintah provinsi menggunakan indikator skor untuk evaluasi kinerja pemerintah daerah (ekppd). populasi penelitian ini berjumlah 34 pemerintah provinsi di indonesia dari 20102016. metode pengambilan sampel menggunakan purposive sampling dengan total sampel 30 pemerintah provinsi di indonesia. pengujian data menggunakan program spss 23 dengan analisis regresi linier berganda. hasil penelitian ini menunjukkan bahwa ukuran pemerintah daerah dan opini audit memiliki pengaruh positif terhadap kinerja pemerintah provinsi, sedangkan kemakmuran daerah dan belanja modal tidak mempengaruhi kinerja pemerintah provinsi. kata kunci: ukuran pemerintah daerah, kemakmuran daerah, belanja modal, opini audit, dan kinerja pemerintah provinsi corresponding author: mega andani email addresses for author: megaandani78@yahoo.com,sarwanifekon123@gmail.com,novifeunlam@yahoo.com first submission received: 31 mei 2019 revised submission received: 08 agustus 2019 accepted: 29 agustus 2019 https://doi.org/10.33369/j.akuntansi.9.2.11 mailto:megaandani78@yahoo.com mailto:sarwanifekon123@gmail.com mailto:novifeunlam@yahoo.com pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 112 pendahuluan menurut undang-undang no.23 tahun (2014) “penyelenggaraan untuk urusan pemerintahan oleh pemerintah daerah dan dewan perwakilan rakyat daerah, menurut asas otonomi dan tugas pembantuan dengan prinsip otonomi seluas luasnya dalam sistem dan prinsip negara kesatuan republik indonesia yaitu pemerintahan daerah.” pemerintah daerah mendapat amanat dari rakyat untuk penyelenggaraan pemerintahan. administrasi dari penyelenggaraan pemerintah daerah akan terkait dengan berbagai instansi dapat mencetuskan gejolak yang dapat menyebabkan ketidakpuasan, hal tersebut dikarenakan kesadaran masyarakat yang meningkat terkait penyelengaraan pemerintah daerah. pertanggungjawaban atas amanat yang telah diberikan kepada pemerintah daerah, akan menimbulkan tuntutan yang semakin tinggi. kinerja pemerintah daerah akan menjadi sorotan karena masyarakat menilai manfaat yang diperoleh atas penyelenggaraan di pemerintah daerah (mardiasmo, 2016, p. 26). kinerja pemerintah provinsi penilaiannya berdasarkan hasil skor evaluasi kinerja penyelenggaraan pemerintahan daerah (ekppd), implementasinya diatur sesuai dengan peraturan pemerintah republik indonesia nomor 6 tahun (2008) “berupa interpretasi tentang pedoman evaluasi penyelenggaraan pemerintahan daerah (peppd), laporan penyelenggaraan pemerintahan daerah (lppd) sebagai sumber pemberian nilai ekppd.” berdasarkan pp no. 3 tahun (2007) “lppd adalah laporan atas penyelenggaraan pemerintahan daerah selama 1 (satu) tahun anggaran berdasarkan rencana kerja pembangunan daerah (rkpd) yang disampaikan oleh kepala daerah kepada pemerintah pusat.” melalui keputusan menteri dalam negeri republik indonesia berkenaan dengan pemeringkatan dan status kinerja penyelenggaraan pemerintahan dan daerah terhadap lppd, maka dapat diketahui hasil skor ekppd, sebagai penilaian government performance provinsi di indonesia. hasil dari skor ekppd pemerintah provinsi dibandingkan dengan pemerintah provinsi lainnya. pemerintah provinsi yang berkinerja tinggi tiga tahun berturut-turut mendapatkan penghargaan dari kementerian terkait (kemendagri ri, 2018). tahun 2016 penilaian kinerja pemerintah provinsi yang mendapatkan nilai sangat tinggi berturut-turut dalam waktu 3 tahun yaitu pemerintah daerah jawa timur. penghargaan tersebut diberikan saat hari otonomi daerah (otda) tahun 2016. berdasarkan pengamatan penilaian ekppd dari tahun 2010 sampai tahun 2016, kinerja pemerintah provinsi yang diwakili dari setiap pulau di indonesia dapat dilihat pada gambar 1.1 sebagai berikut: gambar 1.1 grafik penilaian ekppd sumber: diolah penulis (2018) berdasarkan data melalui keputusan menteri dalam negeri republik indonesia pada tahun 2010 2016 penilaian ekppd, kinerja pemerintah provinsi aceh, dki jakarta, sulawesi 0.0000 1.0000 2.0000 3.0000 4.0000 2010201120122013201420152016 dki jakarta sulawesi barat papua aceh kalimantan selatan jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 113 barat, dan papua yang mengalami penilaian ekppd yang fluktuatif dari tahun 2010 – 2016, sedangkan provinsi kalimantan selatan penilaian ekppd mengalami kenaikan yang terlihat pada gambar 1. penentuan dalam penilaian kinerja pemerintah provinsi yang diproksikan dengan ekppd, karena menurut teori kontinjensi struktural dapat menjelaskan struktur organisasi yang baik, seharusnya merespon beberapa variabel (contingencies) yang dapat memengaruhi kebutuhan organisasi dan bagaimana organisasi itu berjalan (gudono, 2017, p. 73). berdasarkan teori kontinjensi bahwa yang mempengaruhi kinerja dapat melalui struktur organisasi, penggunaan teknologi dan pengelolaan lingkungan yang maksimal, maka berdampak pada penilaian kinerja pemerintah provinsi yang akan mengalami kenaikan skor ekppd setiap tahunnya. menurut suryaningsih & sisdyani (2016) “karakteristik pemerintah daerah ialah identitas yang dimiliki oleh setiap pemerintah daerah yang terdapat perbedaan dengan daerah lainnya.” menurut kusuma & handayani (2017) elemen yang terdapat dalam lkpd dapat menggambarkan karakteristik pemerintah daerah, sehingga karakteristik pemerintah daerah diproksikan dengan variabel yaitu ukuran pemerintah daerah, kemakmuran daerah, dan belanja modal”. “ukuran pemerintah daerah menurut noviyanti & kiswanto (2016) yaitu besar atau kecilnya objek dari pemerintah daerah. ukuran biasanya digunakan pada sektor privat sebagai bagian dari karakteristik.” indikator yang digunakan untuk ukuran pemerintah daerah yaitu total pendapatan asli daerah (pad), karena besar kecilnya suatu pemerintah dapat dinilai dari total pad. besarnya nilai total pad, maka pemerintah dapat terlaksana melalui program pelayanan dan kegiatan yang banyak sehingga kinerja pemerintah provinsi menjadi baik yang diproksikan dari skor ekppd. research dari masdiantini & erawati (2016) dan kusumawardani (2012) mengungkapkan bahwa ukuran pemerintah daerah adanya effect terhadap kinerja keuangan.” research menurut rustiyaningsih & immanuela (2014) menunjukkan bahwa ukuran pemerintah daerah not effect terhadap kinerja pemerintah daerah.” variabel lain dalam memproksikan karakteristik pemerintah daerah adalah kemakmuran daerah. kemakmuran daerah disetiap provinsi berbeda, sehingga dapat diaplikasikan untuk proksi karakteristik pemerintah daerah. menurut kusuma & handayani (2017) “kemakmuran daerah adalah kemampuan dalam mencukupi kebutuhan daerah.” menurut (manik, 2013) “indikator kemakmuran daerah yaitu laju pertumbuhan pad.” laju pertumbuhan pad dapat menilai kemampuan pemerintah daerah untuk mempertahankan maupun meningkatkan keberhasilan dalam memperoleh pad disetiap tahun (suryaningsih & sisdyani, 2016). laju pertumbuhan pad yang tinggi, maka skor ekppd akan meningkat. masdiantini & erawati (2016), kusumawardani (2012), suryaningsih & sisdyani (2016) “meneliti tentang pengaruh kemakmuran terhadap kinerja pemerintah, membuktikan bahwa kemakmuran not effect terhadap kinerja keuangan pemerintah di indonesia.” variabel lainnya yang digunakan untuk karakteristik pemerintah daerah adalah belanja modal. setiap provinsi jumlah belanja modal berbeda, sehingga dapat dikategorikan bagian dari karakteristik pemerintah daerah. menurut halim (2014, p. 235) “belanja modal merupakan salah satu dari kelompok belanja daerah yang berdasarkan jenisnya, sangat penting dalam memegang peranan terhadap pertumbuhan ekonomi disuatu daerah, hal tersebut dikarenakan banyak melakukan kegiatan belanja modal, diasumsikan akan membawa multiplier effect bagi perekonomian suatu masyarakat melalui pembangunan jalan, jembatan, pabrik dan sebagainya.” menurut andirfa, basri, & majid (2016) “indikator belanja modal yang digunakan ln realisasi total belanja modal.” pemerintah provinsi menggunakan belanja modal untuk pengeluaran rutin. belanja modal yang tinggi di pemerintahan provinsi dapat tercermin dari meningkatnya infrastruktur (sudarsana & rahardjo, 2013), sehingga kinerja pemerintah provinsi meningkat. “the result suryaningsih & sisdyani (2016) “menunjukkan belanja modal not effect terhadap kinerja keuangan pemerintah daerah, sedangkan research menurut andirfa, pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 114 basri, & majid (2016) mengungkapkan variabel belanja modal berpengaruh positif terhadap kinerja keuangan.” variabel lainnya yang digunakan adalah opini audit, opini audit menurut uu no. 15 tahun 2004 adalah “pernyataan profesional sebagai kesimpulan pemeriksa mengenai tingkat kewajaran informasi yang disajikan dalam laporan keuangan.” “research masdiantini & erawati (2016) penggunaan opini audit indikatornya opini wajar tanpa pengecualian (wtp) = 5, wajar tanpa pengecualian dengan paragraf penjelas (wtp-dpp) = 4, wajar dengan pengecualian (wdp) = 3, tidak wajar (tw) = 2, tidak memberikan pendapat (tmp) = 1.” suryaningsih & sisdyani (2016), masdiantini & erawati (2016) menunjukkan bahwa variabel opini audit terdapat adanya pengaruh terhadap kinerja keuangan. menurut sutopo, wulandari, wulandari, adiati, & saputra (2017), menunjukkan bahwa variabel audit opinion berpengaruh positif terhadap performance of local government administration in indonesia. tidak konsistennya hasil research sebelumnya, maka penelitian dari suryaningsih & sisdyani (2016) dilakukan kembali, dengan menggunakan variabel independen yaitu ukuran pemerintah daerah, belanja modal, kemakmuran daerah, dan opini audit, variabel dependen yaitu kinerja pemerintah provinsi yang proksinya yaitu skor (ekppd), karena penilaian kinerja pemerintah provinsi terlihat secara keseluruhan. status daerah pada variabel independen tidak diikutsertakan karena tahun 2010-2016 menggunakan objek penelitian yaitu pemerintah provinsi di indonesia. rumusan masalah dalam penelitian ini sebagai berikut: karakteristik pemerintah daerah yang diproksikan dengan variabel ukuran pemerintah daerah, kemakmuran daerah, belanja modal apakah memiliki pengaruh terhadap kinerja pemerintah provinsi di indonesia?, dan opini audit apakah memiliki pengaruh terhadap kinerja pemerintah provinsi di indonesia? tujuan yang ingin dicapai dalam penelitian ini sebagai berikut: membuktikan, menguji dan menganalis lebih jauh pengaruh karakteristik pemerintah daerah yang diproksikan dengan variabel ukuran pemerintah daerah, kemakmuran daerah, belanja modal terhadap kinerja pemerintah provinsi di indonesia; membuktikan, menguji dan menganalis lebih jauh pengaruh opini audit terhadap kinerja pemerintah provinsi di indonesia. kerangka teoritis dan hipotesis teori kontinjensi struktural menurut gudono (2017, p. 73) pendekatan teori kontinjensi struktural manajemen menghendaki agar kinerja organisasi menghasilkan optimal, pada teori kontinjensi dapat berdampak dalam memberikan perhatian terkait sifat lingkungan pada struktur dan strategi organisasi. kebutuhan organisasi dan bagaimana organisasi itu dalam menjalankan struktur organisasi yang baik, seharusnya merespon sejumlah variabel (contingencies). teori kontijensi memperlihatkan ada tiga hal yang penting dalam organisasi, yaitu ukuran organisasi, penggunaan teknologi, dan penggunaan lingkungan operasi. keberhasilan pengelolaan organisasi (efektivitas) tidak hanya terpaut pada cara dan tujuan dalam pengelolaan, tetapi juga oleh kondisi lingkungan yang sama sekali diluar kendali. lingkungan bahkan tidak sekedar memengaruhi kinerja proses penendalian yang dijalankan bahkan juga menentukan jenis pengendalian apakah yang akan digunakan. kinerja pemerintah menurut mahsun (2016, p. 25) “kinerja merupakan gambaran strategik manajemen yang tertuang pada pencapaian dari tingkat suatu kegiatan/program/kebijakan untuk mewujudkan sasaran, aims, mission, dan organizational vision yang termuat pada strategic planning dalam suatu organisasi.” penyelenggaraan administrasi publik akan berdampak jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 115 mencetuskan gejolak yang berakar ketidakpuasan, karena meningkatnya kesadaran masyarakat. penyelenggara atas amanat dari rakyat menjadikan kondisi untuk mendorong peningkatan terhadap suatu pengukuran kinerja. hasil kinerja diukur dengan melihat seberapa maksimalnya dalam suatu periode dibandingkan sesuai dengan perencanaan. jika harapan atau standar untuk kinerja yang telah ditetapkan, maka output adalah tempat yang mudah untuk mencari ketepatan seberapa dekat dengan rencana dan tingkat ukuran kinerja. harapan biasanya dijelaskan lebih rinci dan berkualitas sehingga disebut standar kinerja (knowlton & philips, 2013, p. 81). penyesuaian untuk kinerja yang lebih baik, seharusnya memerlukan kuantitas dan kualitas latihan tertentu. pengetahuan pegawai pemerintah cukup tepat sehingga standar kinerja dapat ditentukan, karena telah berjalan sesuai perencanaan dan dievaluasi, sehingga standar dapat membantu dalam mengejar pencapaian hasil (knowlton & philips, 2013, p. 81), namun pengukuran kinerja pada pemerintahan juga menurut jones & pandlebury (2010, p. 27) terdapat tantangan yaitu enam tantangan serius yang dihadapi pengukuran kinerja yang menentukan pada kasus pemerintah seperti pengukuran biaya, keandalan pengukuran keluaran, hubungan kausal input dan output, sempitnya ukuran output, kelengkapan versus ringkasan di pengungkapan laporan keuangan dan pengendalian kinerja. pengukuran kinerja internal maupun eksternal penting dalam organisasi di public sector, untuk memastikannya pengukuran yang digunakan sebagai pencapaian kinerja dalam pemahaman para pelaksana, membuktikan tentang perencanaan kinerja yang telah diatur sudah terlaksana, perbaikan kinerja dengan adanya pengawasan dan penilaian dalam pelaksaan dilakukan dengan dibandingkan rencana kerja, menilai pelaksanaan yang telah sesuai dengan sistem pengukuran kinerja, yaitu dengan pemberian reward dan punishment. sistem tersebut dijadikan alat komunikasi agar lower dan top management dapat memperbaiki kinerja, mengidentifikasi apakah sudah terpenuhi kepuasan pelanggan, proses kegiatan yang dapat menunjang instansi pemerintah dalam pengambilan ketetapan yang objektif dapat dipastikan, perlu dilakukan untuk menunjukkan peningkatan, dan dapat diketahuinya adanya permasalahan. evaluasi kinerja penyelenggaraan pemerintahan daerah (ekppd) menurut peraturan pemerintah nomor 6 tahun (2006) “ekppd yaitu suatu proses dari pengumpulan dan analisis data secara sistematis, terhadap kinerja penyelenggaraan pemerintahan daerah dalam menggunakan sistem pengukuran kinerja, yang sumber informasi utamanya adalah lppd dan informasi pelengkap lainnya seperti laporan pertanggungjawaban pelaksanaan apbd, informasi keuangan daerah dan laporan kinerja instansi pemda. evaluasi ini telah terabsah mulai tahun 2009.” strategi utama yang dilakukan evaluasi kinerja penyelenggara pemerintah daerah, salah satunya dengan proses pencapaian tujuan decentralization dan otonomi daerah dalam menjalankan monitoring, evaluation secara terarah dan comprehensive, sebagai penilaian kemajuan dan tingkat keefektifan penyelenggaraan pemerintah daerah, memanfaatkan tentang adanya hak yang didapatkan daerah, dari pencapaian output dan outcome yang sesuai dengan planning, membandingkan tingkat capaian kerja antar satu daerah dengan daerah lainnya pada wilayah provinsi dan nasional, feedback dan menganjurkan bagi daerah untuk memotivasi dalam peningkatan kinerja penyelenggaraan pemerintah daerah, lppd sebagai dasar penyerahan penganugerahan kepada pemerintah daerah, yang dinilai berdasarkan kinerja tertinggi dari hasil ekppd, sebagai dasar pemerintah melakukan pembinaan dalam rangka meningkatkan kapasitas daerah, untuk mengetahui implementasi dalam berprinsip otonomi daerah sebagai penyelenggaraan urusan pemerintahan. pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 116 menurut undang-undang no. 23 (2014) tentang ketetapan pemerintah daerah, informasi dari penilaian ekppd terhadap lppd, merupakan tahapan strategis pemerintah pusat untuk penilaian dari keberhasilan daerah dalam terkait penerapan otonomi daerah, sekaligus tentang bahan untuk kebijakan maupun kajian dalam meningkatkan qualification penyelenggaraan pemerintahan daerah. indeks untuk pemeringkatan ekppd kabupaten dan kota se wilayah provinsi dan nasional, dilakukan dengan beberapa range untuk pemerintah provinsi secara nasional yang terdiri dari 4 kategori prestasi. range kategori prestasi tesebut terlihat dari tabel 2.1 sebagai berikut: tabel 1. range kategori prestasi no skor keterangan status 1 > 3,00 4,00 sangat tinggi 2 >2,00 3,00 tinggi 3 >1,00 2,00 sedang 4 00 1,00 rendah sumber: diadopsi dari peraturan menteri dalam negeri no. 73 tahun (2009) karakteristik pemerintah daerah karakteristik pemerintah merupakan pemerintahan daerah yang ada memiliki ciri–ciri khusus, menandai bahwa sebuah daerah dan memiliki perbedaan dengan daerah lainnya (kusuma & handayani, 2017). perbedaan dari setiap daerah tersebut diduga dapat memberikan pengaruh terkait government performance provinsi di indonesia. “karakteristik pemerintah daerah terdiri dari ukuran pemerintah daerah, kemakmuran, tingkat ketergantungan pada pemerintah pusat, leverage, belanja daerah yang digunakan oleh kusuma & handayani (2017), terdiri dari belanja modal daerah yang digunakan oleh suryaningsih & sisdyani (2016), terdiri dari ukuran legislatif menurut (noviyanti & kiswanto, 2016).” ukuran pemerintah daerah menurut renas & muid (2014) “ukuran pemerintah daerah yang besar dalam pemerintah akan memberikan kemudahan dalam kegiatan operasional yang kemudian akan mempermudah dalam memberi pelayanan masyarakat yang akseptabel.” ukuran pemerintah daerah yang besar dapat berkontributif untuk kegiatan operasional pemerintahan daerah yang diikuti dengan peningkatan performance keuangan pemerintah daerah (kusumawardani, 2012). indikator variabel ukuran pemerintah yang digunakan kusumawardani (2012), rustiyaningsih & immanuela (2014) menggunakan total aset pemda, sedangkan renas & muid, (2014) menggunakan ln total pendapatan, karena berasal dari pendapatan asli daerah, dana perimbangan dan lain-lain pendapatan yang sah merupakan total pendapatan. kemakmuran daerah menurut masdiantini & erawati (2016) “kemakmuran adalah kemampuan dalam mencukupi kebutuhan.” kemakmuran dalam suatu negara pengukurannya dengan berbagai macam, sehingga tidak selalu sama karena setiap orang akan memiliki pendapat hidup yang berbeda, dan tolak ukur dari menilai dari kesejahteraan juga akan berbeda. menurut masdiantini & erawati (2016) “kemakmuran pemerintah provinsi indikatornya nilai laju pertumbuhan pendapatan asli daerah. laju pertumbuhan pendapatan asli daerah akan menunjukkan seberapa besar kapabelnya pemerintah daerah dalam mempertahankan, maupun dalam meningkatkan keberhasilan disetiap periode pemungutan pad, sehingga pemerintah dapat dikatakan makmur.” jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 117 belanja modal menurut permendagri nomor 13 tahun (2006) “belanja modal digunakan untuk pengeluaran yang dilakukan dalam rangka pembelian/pengadaan atau pembangunan aset tetap berwujud yang mempunyai nilai manfaat lebih dari 12 (dua belas) bulan untuk digunakan dalam kegiatan pemerintahan, seperti dalam bentuk tanah, peralatan dan mesin, gedung dan bangunan, jalan, irigasi dan jaringan, dan aset tetap lainnya.” menurut halim (2014, p. 235) “belanja modal merupakan salah satu kelompok belanja daerah berdasarkan jenisnya, memegang peranan sangat penting terhadap economic growth disuatu daerah, karena kegiatan belanja modal diasumsikan dapat membawa multiplier effect untuk perekonomian suatu masyarakat dengan cara pembangunan jalan, jembatan, pabrik dan sebagainya.” opini audit pernyataan profesional pemeriksa yang mengenai tentang kewajaran informasi keuangan yang disajikan dalam financial statements yang didasarkan pada empat kriteria yaitu adanya kesesuaian dengan government accounting standards, adequate disclosures, kepatuhan terhadap peraturan perundang-undangan, dan efektivitas internal control system yang disebut dengan opini (badan pengelolaan keuangan dan aset daerah pemerintah kabupaten banjar). menurut standar pemeriksaan keuangan negara (2017) “opini audit terdiri dari opini wajar tanpa pengecualian (unqualified opinion), opini wajar tanpa pengecualian dengan paragraf penekanan sesuatu hal (unqualified opinion with explanatory language), opini wajar dengan pengecualian (qualified opinion), opini tidak wajar (adverse opinion), opini tidak menyatakan pendapat (disclamer opinion).” hipotesis pengaruh ukuran pemerintah daerah terhadap kinerja pemerintah provinsi di indonesia menurut kristanto (2009) “ukuran pemerintah daerah yaitu besar atau kecilnya pemerintah daerah. besar kecilnya pemerintah daerah berdasarkan total pendapatan yang diperoleh daerah selama satu tahun.” pemerintah provinsi mendapatkan total pendapatan yang bersumber dari pad, dana perimbangan dan lain-lain pendapatan daerah yang sah, semakin banyaknya pendapatan yang diperoleh, maka menggambarkan bahwa semakin produktifnya kinerja pemerintah daerah. ukuran pemerintah daerah yang besar maka pemerintah daerah akan memberikan kemudahan dalam melaksanakan kegiatan maupun program-program pemerintah untuk memberikan pelayanan masyarakat yang memadai, dengan meningkatkan sarana dan prasarana, sehingga government performance provinsi di indonesia menjadi baik. semakin besar ukuran pemerintah dilihat dari besarnya pendapatan asli daerah, menunjukkan produktifnya kinerja pemerintah daerah, sehingga memberikan pelayanan dan kegiatan terlaksa dengan baik, sehingga akan berdampak dalam meningkatkan government performance. menurut masdiantini & erawati (2016) ukuran pemerintah daerah berpengaruh terhadap kinerja keuangan, rustiyaningsih & immanuela (2014) ukuran pemerintah daerah not effect terhadap kinerja pemerintah daerah, dan menurut renas & muid (2014) ukuran pemerintah daerah negative effect terhadap kinerja pemerintah daerah. berdasarkan penjabaran diatas, maka hipotesis penelitian ini sebagai berikut: berdasarkan penjabaran diatas, berikut ini hipotesis penelitiannya, yaitu: h1: ukuran pemerintah daerah berpengaruh positif terhadap kinerja pemerintah provinsi di indonesia. pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 118 pengaruh kemakmuran daerah terhadap kinerja pemerintah provinsi di indonesia menurut kusuma & handayani (2017) “kemakmuran daerah merupakan kemampuan dalam mencukupi kebutuhan daerah. kemakmuran pemerintah daerah diukur dengan laju pertumbuhan pendapatan asli daerah.” pemerintah dapat dikatakan makmur, apabila kebutuhan daerah daerah mampu tercukupi. laju pertumbuhan pad yang tinggi menunjukkan bahwa pemerintah provinsi telah maksimal dalam penggalian sumber-sumber pad yang ada di daerahnya. tingkat kemakmuran dapat berdampak terkait peningkatan dari kualitas pelayanan publik, sehingga dapat memberikan peningkatan kinerja pemerintah daerah. pad yang tinggi, menunjukkan bahwa pemerintah daerah telah melakukan optimalnya menggali sumber pad, sehingga memiliki tingkat yang lebih tinggi kemakmurannya, dibandingkan dengan daerah yang masih rendah pad (masdiantini & erawati, 2016). tingginya nilai laju pertumbahan pad, maka dapat meningkatkan kinerja pemerintah. menurut suryaningsih dan sisdyani (2016) kemakmuran not effect terhadap kinerja keuangan, kemakmuran, kusuma & handayani (2017) kemakmuran daerah berpengaruh positif terhadap kinerja keuangan pemerintah. berdasarkan penjabaran diatas, berikut ini hipotesis penelitiannya, yaitu: h2: kemakmuran daerah berpengaruh positif terhadap kinerja pemerintah provinsi di indonesia pengaruh belanja modal terhadap kinerja pemerintah provinsi di indonesia menurut halim (2014, p. 235) “belanja modal (x3) merupakan salah satu kelompok belanja daerah berdasarkan jenisnya, memegang peranan yang sangat penting terhadap pertumbuhan ekonomi disuatu daerah, karena dengan melakukan kegiatan belanja modal, diasumsikan akan membawa multiplier effect bagi perekonomian suatu masyarakat dengan cara membangun jalan, jembatan, pabrik dan sebagainya.” semakin belanja modal besar di pemerintahan, tercermin dari meningkatnya infrastruktur pemerintah, maka kinerja pemerintah provinsi akan meningkat. menurut harumiati & payamta (2014) belanja modal berpengaruh terhadap kinerja pemerintah daerah, menurut suryaningsih & sisdyani (2016) belanja modal tidak berpengaruh terhadap kinerja keuangan, dan menurut qowi & prabowo (2017) belanja modal negative effect terhadap kinerja pemerintah. berdasarkan penjelasan diatas, berikut ini hipotesis penelitiannya, yaitu: h3: belanja modal berpengaruh positif terhadap kinerja pemerintah provinsi di indonesia pengaruh opini audit terhadap kinerja pemerintah provinsi di indonesia menurut masdiantini & erawati (2016) “opini audit merupakan pernyataan profesional sebagai kesimpulan pemeriksa mengenai tingkat kewajaran informasi yang disajikan dalam laporan keuangan. opini bpk dapat menjadi indikator penilaian pertanggung jawaban dari sebuah entitas government. opini audit bagi stakeholders dapat menambah ataupun menurunkan level of confidence, dari reporting yang telah disajikan oleh pihak yang diaudit, dalam hal ini entitas government.” semakin opini audit yang diperoleh wtp, maka baiknya kinerja pemerintah. menurut suryaningsih dan sisdyani (2016), masdiantini & erawati (2016) opini audit terdapat adanya pengaruh terhadap kinerja keuangan pemerintah daerah dan menurut sutopo, wulandari, adiati, & saputra (2017) bahwa opini audit terdapat adanya pengaruh pada kinerja administrasi pemerintah. berdasarkan penjelasan diatas, berikut ini hipotesis penelitiannya, yaitu: h4: opini audit berpengaruh positif terhadap kinerja pemerintah provinsi di indonesia. jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 119 berdasarkan dari hipotesis diatas, maka model penelitian yang digunakan sebagai berikut: sumber: diolah penulis (2018) metode penelitian jenis penelitian jenis penelitian yang digunakan penelitian ini kuantitatif asosiatif kausal. menurut sugiyono (2010, p. 73) “penelitian dengan asosiatif kausal yaitu hubungan yang bersifat adanya sebab akibat (kausal), sehingga terdapat variabel independen dalam penelitian, sebagai variabel yang mempengaruhi dan variabel dependen sebagai variabel yang dipengaruhi.” unit analisis penggunaan unit analisis yakni terdiri dari ukuran pemerintah, kemakmuran daerah, belanja modal, opini audit, dan kinerja pemerintah yang diproksikan dengan hasil skor ekppd, karena penelitian ini dilakukan untuk membuktikan dan menganalisis kinerja pemerintah provinsi di indonesia. populasi dan sampel penelitian ini populasinya yaitu seluruh pemerintah provinsi yang ada di indonesia berjumlah 238 dengan periode pengamatan tahun 2010-2016 (34 provinsi x 7 tahun). penetapan sampel penelitian ini dengan menggunakan teknik sampling purposive, penggunaan kriteria dalam pemilihan sampel sebagai berikut: 1. provinsi yang mendapatkan skor ekppd berturut-turut dari tahun 2010-2016. 2. provinsi yang menyajikan komponen laporan keuangan pemerintah provinsi yaitu laporan realisasi anggaran (lra) dari tahun 2010-2016. berdasarkan kriteria tersebut sampel penelitian ini sebagai berikut: tabel 2. penentuan sampel penelitian no keterangan jumlah 1. jumlah data berkenaan dengan pemerintah provinsi di indonesia tahun 2010-2016. 238 2 provinsi yang tidak mendapatkan skor ekppd berturut-turut selama tahun 20102016 (4 provinsi x 7 tahun). (28) jumlah data provinsi yang memenuhi kriteria 210 sumber: diolah penulis (2018) karakteristik pemeritah daerah: opini audit (x4) kinerja pemerintah provinsi di indonesia (y) ukuran pemerintah daerah (x1) kemakmuran daerah (x2) belanja modal (x3) pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 120 variabel dan definisi operasional variabel variabel independen penelitian yaitu karakteristik pemerintah daerah dan opini audit. karakteristik pemerintah daerah dalam penelitian ini variabelnya terdiri dari ukuran pemerintah daerah, kemakmuran daerah dan belanja daerah. variabel dependen dalam penelitian ini yaitu kinerja pemerintah yang diproksikan dengan penilaian skor ekppd. penggunaan variabel dan definisi operasional variabel yang berkenaan dalam penelitian yaitu: menurut (kristanto, 2009) ukuran pemerintah daerah (x1) yaitu besar atau kecilnya pemerintah daerah. penggunaan indikator ukuran pemerintah daerah (x1) menurut (damanpour, 1991 dalam suhardjanto, et al, 2011) yaitu: kemakmuran daerah (x2) menurut masdiantini & erawati (2016) “merupakan kemampuan untuk mencukupi kebutuhan. kemakmuran daerah (x3) indikatornya yang digunakan laju pertumbuhan pad. laju pertumbuhan pad mengukur seberapa besar kapabelnya pemerintah daerah untuk mempertahankan maupun meningkatkan keberhasilan dalam memungut pad disetiap priode dengan menggunakan rumus sebagai berikut: keterangan: padt : realisasi penerimaan pad tahun dihitung. padt-1 : realisasi penerimaan pad tahun sebelumnya. menurut halim (2014, p. 235) “belanja modal (x3) merupakan salah satu kelompok belanja daerah berdasarkan jenisnya, memegang peranan yang sangat penting terhadap pertumbuhan ekonomi disuatu daerah, karena dengan melakukan kegiatan belanja modal, diasumsikan akan membawa multiplier effect bagi perekonomian suatu masyarakat dengan cara membangun jalan, jembatan, pabrik dan sebagainya.” penggunaan indikator variabel belanja modal yaitu menurut (andirfa, basri, & majid, 2016):” opini audit (x4) menurut (uu no.15 tahun 2004) merupakan “pernyataan professional, sebagai kesimpulan pemeriksaan yang mengenai tingkat kewajaran informasi yang disajikan dalam laporan keuangan.” penggunaan untuk indikator opini audit (x4) yakni pernyataan professional, sebagai kesimpulan pemeriksa berkenaan tingkat kewajaran information yang tersedianya financial statements. variabel ini diukur menurut tabel 4.2, sebagai berikut: tabel 3. indikator opini audit opini audit bpk atas lkpd nilai wajar tanpa pengecualian (wtp) 5 wajar tanpa pengecualian dengan paragraf penjelas (wtp-dpp) 4 wajar dengan pengecualian (wdp) 3 tidak wajar (tw) 2 tidak memberikan pendapat (tmp) 1 sumber: masdiantini & erawati, (2016) realisasi penerimaan padtpadt 1 kemakmuran daerah = realisasi penerimaan pad t 1 ln pendapatan asli daerah ln total realisasi belanja modal jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 121 evaluasi kinerja penyelenggara pemerintah daerah (ekppd) (y) merupakan “penilaian yang diberikan berdasarkaan dari keputusan menteri dalam negeri republik indonesia (qowi & prabowo, 2017).” ekppd (y) indikator yaitu skor pemeringkatan kinerja yang diberikan oleh direktorat jenderal otonomi daerah yang berdasarkan keputusan menteri dalam negeri republik indonesia tahun 2010-2016 untuk penilaian skor ekppd tahun 2015, dan nomor 100-53 tahun 2018 untuk penilaian skor ekppd tahun 2016 dengan tingkat range 0-4 (qowi & prabowo, 2017). skor penilaian ekppd 0-1,00 = berprestasi rendah, skor 1,012,00 = penilaiannya berprestasi sedang, skor 2,01-3,00 = penilaiannya berprestasi tinggi dan skor 3,01-4,00 = penilaiannya berprestasi sangat tinggi. metode pengumpulan data metode yang digunakan terdiri dari website www.bpk.go.id, www.djpk.kemenkeu.go.id dan website otda.kemendagri.go.id terkait dengan peraturan menteri tentang ekppd untuk mengetahui skor pemeringkatan daerah tahun 2010 2016. metode analisis data penelitian ini menerapkan metode analisis data dengan regresi linier berganda, tetapi sebelumnya harus dilakukan uji asumsi klasik. uji asumsi klasik terdiri dari sebagai berikut: uji normalitas data, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, setelah itu dilakukan uji hipotesis. hasil dan pembahasan hasil pengolahan data berupa deskriptif statistik dicantumkan sebagai berikut : tabel 4 data deskriptif tahun 2010 2016 variabel n minimum maximum mean up 210 77.842,742792 36.888.017,58772 3.088.246,115121 km 210 -0,6887864 0,71623 0,1693657 bm 210 108.996,106112 10.696.012,19431 1.055.581,086745 kp 210 1,3106 3,32630 2,4379 op 210 1 5 3 sumber: data hasil penelitian, diolah (2018) tabel 5. data deskriptif variabel penelitian tahun 2010 – 2016 variabel: ukuran pemerintah (x1) keterangan tahun minimal maluku utara 2010 maximal dki jakarta 2016 variabel: kemakmuran (x2) keterangan tahun minimal bangka belitung 2010 maximal papua 2012 variabel: belanja modal (x3) keterangan tahun minimal gorontalo 2010 maximal dki jakarta 2013 pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 122 variabel: opini audit (x4) keterangan tahun minimal 2 opini wtp 2011 maximal 28 opini wtp 2016 variabel: kinerja pemerintah provinsi (y) keterangan tahun minimal jambi 2010 maximal jawa timur 2016 sumber: data hasil penelitian, diolah (2018) uji asumsi klasik uji normalitas hasil uji ini membuktikan data normal dapat terlihat pada gambar 2 dan 3 analisis grafik regression standardized residual, dan tabel 3 uji kolmogorov-smirnov sebagai berikut: gambar 2 analisis grafik regression standardized residual sumber: data hasil penelitian, diolah (2018) gambar 3 normal p-p plot regression standardized residual sumber: data hasil penelitian, diolah (2018) jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 123 tabel 6. uji kolmogorov-smirnov one-sample kolmogorov-smirnov test studentized residual n 210 normal parametersa mean .0002198 std. deviation 1.00240339 most extreme differences absolute .070 positive .041 negative -.070 kolmogorov-smirnov z 1.016 asymp. sig. (2-tailed) .253 a. test distribution is normal. sumber: data hasil penelitian, diolah (2018) berdasarkan gambar 2 dan 3 menunjukkan pengujian dari kolmogorov-smirnov menunjukkan bahwa nilai signifikansi sebesar 0,253 yang lebih tinggi dari taraf signifikan 0,05 artinya data berdistribusi normal. uji multikolineritas hasil dari uji multikolinieritas terlihat pada tabel berikut: tabel 7. hasil uji multikolinieritas coefficientsa model unstandardized coefficients standardized coefficients t sig. collinearity statistics b std. error beta tolerance vif 1 (constant) .344 .286 1.202 .231 ln_up .181 .021 .571 8.406 .000 .452 2.213 km -.423 .123 -.165 -3.449 .001 .908 1.101 ln_bm -.063 .030 -.139 -2.122 .035 .489 2.044 oa .124 .017 .373 7.394 .000 .819 1.221 a. dependent variable: ekppd sumber: data hasil penelitian, diolah (2018) berdasarkan tabel 4 nilai tolerance lebih dari 0,10, dan nilai vif kurang dari 10. hal tersebut dapat dinyatakan bahwa tidak adanya gejala multikolinieritas pada model regresi. uji autokorelasi hasil dari uji autokorelasi dapat dilihat pada tabel 5 sebagai berikut: tabel 8. hasil uji autokorelasi model summaryb model r r square adjusted r square std. error of the estimate durbin-watson 1 .756a .572 .564 .2703318 1.381 a. predictors: (constant), oa, ln_bm, km, ln_up b. dependent variable: ekppd pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 124 sumber: data hasil penelitian, diolah (2018) berdasarkan tabel di atas, bahwa nilai durbin-watson dalam model regresi sebesar 1, 381 berada di antara -2 sampai +2, menunjukkan tidak terjadi autokorelasi penelitian ini. uji heteroskedastisitas hasil uji hetoskedastisitas research ini ditunjukkan pada gambar 4 sebagai berikut: gambar 4 grafik hasil uji heteroskedastisitas grafik hasil uji heteroskedastisitas diatas, menunjukkan terjadi heteroskedastisitas, artinya model regresi sehingga layak digunakan untuk memprediksikan kinerja pemerintah provinsi. hasil pengujian hipotesis hasil pengujian hipotesis dilakukan dengan uji t, uji f dan uji koefisien determinasi (r2) sebagai berikut : tabel 9. hasil pengujian dengan hipotesis berganda variabel koefisien regresi t hitung signifikansi ket konstanta ukuran pemerintah daerah (x1) kemakmuran daerah (x2) belanja modal (x3) opni audit (x4) 0.344 0.181 -0.423 -0.063 0.124 1.202 8.406 -3.449 -2.112 7.394 0.231 0.000 0.001 0.035 0.000 diterima ditolak ditolak diterima f hitung f probabilitas r2 adjusted r2 68.445 0.000 0.555 0.564 variabel dependen: kinerja pemerintah provinsi (ekppd) sumber: data hasil penelitian, diolah (2018) berdasarkan hasil analisis model regresi, maka persamaan model regresi sebagai berikut: y = a + β.1 x1 + β2 x2 +β3 x3 + β4 x4+ e y = 0.344 + 0.181 x1 – 0.423 x2 – 0.063 x3 + 0.124 x4 + e keterangan: y = kinerja pemerintah provinsi x1 = ukuran pemerintah daerah x2 = kemakmuran daerah jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 125 x3 = belanja modal x4 = opini audit e = kesalahan (error item) pembahasan hipotesis 1 hasil penelitian menunjukkan ukuran pemerintah daerah berpengaruh positif terhadap kinerja pemerintah provinsi di indoesia. berdasarkan hasil multiple linear regression analysis dengan hasil uji t menunjukan bahwa variabel ukuran pemerintah daerah dengan signifikansi sebesar 0.000. hal tersebut lebih kecil dari signifikansi yang ditetapkan α = 0.05, dan nilai t hitung sebesar 8.406 menunjukan arah koefisiennya yang positif. hasil penelitian aziz (2016), masdiantini & erawati (2016) bahwa ukuran pemerintah daerah ada terdapat pengaruh positif terhadap kinerja keuangan. hasil penelitian ini juga menunjukkan ukuran pemerintah daerah adanya pengaruh terhadap kinerja pemerintah provinsi di indonesia. menurut renas & muid (2014) “ukuran pemerintah daerah yang besar dalam pemerintah akan memberikan kemudahan kegiatan operasional yang kemudian akan mempermudah dalam memberi pelayanan masyarakat yang memadai.” hasil penelitian ini menunjukkan ukuran pemerintah daerah dengan indikator pendapatan asli daerah, menunjukkan bahwa semakin besarnya ukuran pemerintah maka pemerintah provinsi akan merealisasikan banyaknya kegiatan atau program pembangunan. salah satunya banyaknya infrastruktur dan meningkatnya kualitas sarana dan prasarana. hasil penelitian ini menyimpulkan bahwa ukuran pemerintah daerah berpengaruh positif terhadap kinerja pemerintah provinsi di indonesia. meningkatnya pad akan menunjukan besarnya ukuran pemerintah provinsi. besarnya pendapatan asli daerah dapat melaksanakan banyak program pemerintah melalui pelayanan dan kegiatan, sehingga kinerja pemerintah provinsi semakin baik. hal ini sejalan dengan teori kontijensi struktural bahwa pemerintah provinsi untuk melakukan strategi organisasi dengan meningkatkan pad sehingga mendapatkan hasil optimal dan kinerja pemerintah provinsi akan meningkat. pembahasan hipotesis 2 hasil penelitian ini menunjukan bahwa kemakmuran daerah tidak berpengaruh terhadap kinerja pemerintah di indonesia, dibuktikan dari hasil pengujian multiple linear regression analysis, hasil uji t menunjukkan signifikansi sebesar 0.001. hal tersebut lebih kecil dari signifikansi yang ditetapkan α = 0.05, dan sebesar – 3.449 untuk nilai t hitungnya, menunjukan arah yang koefisiennya negatif. sejalan dengan research (kusumawardani, 2012), (suryaningsih & sisdyani, 2016) dan (masdiantini & erawati, 2016) menunjukkan bahwa kemakmuran tidak berpengaruh terhadap kinerja keuangan pemerintah. kemakmuran daerah yang tinggi seharusnya menunjukkan mampunya pemerintah daerah dalam menegakkan maupun meningkatkan keberhasilan. kemakmuran daerah tersebut ditunjukkan dengan pemungutan pad dari periode ke periode meningkat (masdiantini & erawati, 2016). hasil research ini menunjukkan bahwa kemakmuran daerah tidak adanya pengaruh terhadap kinerja pemerintah provinsi. hal tersebut dikarenakan kemakmuran daerah tinggi yang diukur dengan laju pertumbuhan pad, diduga laju pertumbuhan pad yang diperoleh belum secara optimal untuk membiayai program kegiatan untuk menunjang peningkatan kinerja pemerintah provinsi. berdasarkan data deskriptif tahun 2010-2016, kemakmuran daerah yang nilai minimalnya terjadi pada provinsi bangka belitung sebesar -0,688, dan jumlah data dari 210, terdapat 107 data nilai kemakmuran daerah yang dibawah mean. pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 126 pembahasan hipotesis 3 hasil uji t signifikansinya sebesar 0.035. hal tesebut lebih kecil dari signifikansi yang ditetapkan α = 0.05, dan menunjukan arah koefisien negatif sebesar -2.112 untuk nilai t hitung. hasil penelitian ini sejalan research qowi & prabowo (2017) belanja modal berpengaruh negatif terhadap kinerja pemerintah daerah kabupaten/kota di indonesia tahun anggaran 2012, dan hasil penelitian (sudarsana & rahardjo, 2013) menunjukkan bahwa belanja modal tidak berpengaruh terhadap kinerja pemerintah daerah (studi pada pemerintah kabupaten/kota di provinsi di indonesia). menurut halim (2014, p. 235) “belanja modal merupakan salah satu kelompok belanja daerah berdasarkan jenisnya, yang memegang peranan sangat penting terhadap pertumbuhan ekonomi disuatu daerah, karena dalam melakukan kegiatan belanja modal diasumsikan dapat membawa multiplier effect untuk perekonomian suatu masyarakat dengan cara pembangunan jalan, jembatan, pabrik dan sebagainya.” berdasarkan data hasil penelitian belanja modal yang tinggi atau rendah tidak berpengaruh terhadap kinerja pemerintah povinsi di indonesia. hal ini dikarenakan belanja modal yang dikeluarkan, terkadang tidak diperlukan oleh masyarakat atau untuk pembangunan di provinsi tersebut. belanja modal yang besar tidak merata, selain itu belanja modal yang besar, namun tidak diiringi dengan perencanaan pembangunan yang maksimal dan tidak diikuti dengan pengelolaannya barang milik daerah (bmd) yang akuntabel. hal tersebut menjadi tidak berdampak pada kinerja pemerintah provinsi, sehingga belanja modal yang besar atau kecil menjadi tidak berpengaruh terhadap kinerja pemerintah provinsi di indonesia. berdasarkan data deskriptif tahun 2010-2016 nilai minimal belanja modal terjadi pada provinsi gorontalo, dan dan jumlah data dari 210, terdapat 160 data nilai belanja modal yang dibawah mean. pembahasan hipotesis 4 hasil uji t menunjukkan bahwa opini audit berpengaruh positif terhadap kinerja pemerintah di indonesia. bukti empiris menunjukkan bahwa variabel opini audit signifikansinya sebesar 0,000. hal tersebut lebih kecil dari signifikansi yang ditetapkan α = 0,05, nilai t hitung sebesar 7.394 menunjukan arah positif. sejalan dengan research sutopo, wulandari, adiati, & saputra (2017) opini audit berpengaruh positif terhadap performance of local government administration in indonesia. opini audit yang diperoleh wtp menunjukkan laporan keuangan dapat dipercaya dan menjadi bukti financial statements yang dibuat dan dilaksanakan telah sesuai standard, adequate disclosures, obidence terhadap peraturan undangundang, dan effectiveness spi. pemerintah provinsi memperoleh opini audit yang wtp maka kinerja pemerintah provinsi yang diproksikan dengan skor ekppd menjadi semakin baik, karena pemerintah provinsi melaksanakan pengelolaan keuangan yang baik. hasil penelitian ini menunjukkan bahwa opini audit berpengaruh positif terhadap kinerja pemerintah provinsi. berdasarkan teori kontijensi struktural menyatakan bahwa untuk mendapatkan hasil yang optimal dan bertahan dengan opini audit wtp, maka pemerintah provinsi seharusnya melakukan strategi organisasi untuk mendapatkan opini wtp. penutup simpulan berdasarkan penelitian yang dilakukan, simpulannya yaitu ukuran pemerintah daerah dan opini audit terdapat pengaruh positif terhadap kinerja pemerintah provinsi di indonesia. kemakmuran daerah dan belanja modal tidak berpengaruh terhadap kinerja pemerintah provinsi di indonesia. jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 111-130 127 implikasi dan keterbatasan penelitian implikasi teoritis, memberikan gambaran sebagai rujukan yang dapat digunakan mengenai permasalahan, permodelan, dan hasil penelitian untuk selanjutnya. hasil penelitian adanya pengaruh positif dari variabel ukuran pemerintah daerah dan opini audit terhadap kinerja pemeritah provinsi di indonesia. hal ini sesuai dengan teori kontijensi struktural, bahwa pemerintah provinsi yang melakukan strategi organisasi terkait ukuran organisasi, lingkungan dan teknologi dalam menggali sumber potensi pad di pemerintah provinsi, dan mempertahankan opini audit menjadi wtp akan berpengaruh terhadap kinerja pemerintah provinsi. implikasi praktis, pemerintah provinsi dapat melakukan kebijakan, terkait kinerja pemerintah provinsi. pengisian lppd terkait dengan rencana dan capaian yang dibuat akan dinilai oleh tim ekppd, untuk mengukur kinerja pemerintah provinsi di indonesia. adanya keterkaitan dan menyeluruhnya penilaian ekppd, pemerintah provinsi harus maksimal melakukan dan melaporkan kinerja pemerintah melalui lppd, karena sebagai informasi utama dalam penilaian dan laporan keuangan yang menjadi informasi pendukung yang paling penting, sehingga dapat menjadikan kinerja pemerintah provinsi dapat meningkat. apabila kepala daerah yang terbukti terkait kasus tindak pidana korupsi, maka tidak mendapatkan nilai kinerja pemerintah provinsi seperti yang termuat dalam keputusan menteri dalam negeri nomor 12010421 tahun 2016 dan reputasi pemerintah provinsi menjadi kurang baik akibat kepala daerah yang korupsi tersebut. keterbatasan penelitian sebagai berikut: sumber data untuk variabel dependen menggunakan skor ekppd sampai pada tahun 2016, hal tersebut dikarenakan ketersediaan data baru belum ada. adjusted r squre untuk pengggunaan data sekunder harus lebih dari 75% (gani & amalia, 2015, p. 144), sedangkan penelitian ini adjusted r square sebesar 56,4%, artinya masih terdapat 44,6% variabel lain yang tidak termasuk dalam penelitian ini. rekomendasi penelitian berdasarkan keterbatasan, maka saran penelitian yang akan datang adalah menambahkan variabel lain seperti e-government, belanja daerah, jumlah fasilitas umum, atau menambah variabel dari indikator kunci (ikk) yakni untuk urusan wajib dalam menilai kinerja pemerintah provinsi. daftar pustaka agoes, s. (2014). audit petunjuk praktis pemeriksaan akuntan oleh akuntan publik. jakarta: salemba empat. amygdalos, c., bara, n., & moisiadis, g. (2014). performance appraisal in greek public sector. elsevier social and behavioral sciences 148 ( 2014 ) , 501 – 506. andirfa, m., basri, h., & majid, m. s. (2016). pengaruh belanja modal, dana perimbangan dan pendapatan asli daerah terhadap kinerja keuangan kabupaten dan kota di provinsi aceh. jurnal magister akuntansi pascasarjana universitas syiah kuala . aziz, a. (2016). pengaruh karakteristik pemerintah daerah terhadap kinerja keuangan pemerintah daerah (studi pada pemerintah daerah kabupaten / kota di jawa timur). eksis , xi (1) , 86-100. pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia mega andani, sarwani dan novita weningtyas respati 128 badan pengelolaan keuangan dan aset daerah pemerintah kabupaten banjar. 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(2016). karakteristik pemerintah daerah dan opini audit pada kinerja keuangan pemerintah daerah. e-jurnal akuntansi universitas udayana,15(2), 1453-1481. sutopo, b., wulandari, t. r., adiati, a. k., & saputra, d. a. (2017). e-government, audit opinion, and performance. australasian accounting, business and finance journal, 4-22. undang undang republik indonesia no 15 tahun 2004 tentang pemeriksaan pengelolaan dan tanggung jawab. retrieved from http://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386158654.pdf 53 pengaruh intellectual capital terhadap kinerja keuangan perusahaan manufaktur di bursa efek indonesia nikmah1), hera apriyanti2) nikmahbmb@gmail.com1), heraapriyanti123@gmail.com2) fakultas ekonomi dan bisnis universitas bengkulu abstract many studies have been conducted to examine the relationship between intellectual capital and financial performance. however, those study still showed some inconsistencies. therefore, this study aimed to reexamine the effect of intellectual capital on financial performance. the sample consists of 21 manufacturing firms listed in indonesia stock exchange during the observation period 2010-2013 which chosen by purposive sampling method. the test results show that intellectual capital has positive effect on financial performance which measured by return on asset, market to book value , market capital and earning per share, but intellectual capital has not effect on asset turnover. key word : intellectual capital, firm performance, financial performance pendahuluan latar belakang kinerja keuangan adalah penentuan ukuran-ukuran tertentu yang dapat mengukur keberhasilan suatu organisasi atau perusahaan dalam menghasilkan laba (sucipto,2003). perusahaan-perusahaan khususnya di indonesia pada umumnya menggunakan rasio keuangan sebagai indikator dalam mengukur kinerja keuangan. rasio yang sering digunakan yaitu rasio profitabilitas, rasio produktifitas, rasio likuiditas, rasio solvabilitas, dan rasio pasar, (hanafi dan halim, 2003). informasi yang dihasilkan dari rasio-rasio tersebut cenderung menilai kinerja keuangan berfokus pada pelaporan tangible asset yang merupakan ciri dari pelaporan akuntansi tradisional. international federation of accountants dalam rachmawati (2012) menyatakan bahwa praktik akuntansi tradisional tidak mengungkapkan identifikasi dan pengukuran intangible assets pada organisasi. akhirnya, informasi keuangan yang disajikan dalam pelaporan akuntansi tradisional menjadi kurang relevan, terutama untuk dijadikan pedoman dalam pengambilan keputusan terutama untuk pihak luar seperti investor dan kreditor karena tidak mencerminkan keadaan perusahaan secara keseluruhan. menurut belkaoui (2003) strategi yang potensial untuk meningkatkan kinerja perusahaan adalah dengan menyatukan tangible assets (aset berwujud) dan intangible assets (aset tak berwujud). intangible assets dalam psak no. 19 diartikan sebagai aset nonmoneter teridentifikasi tanpa wujud fisik dan manfaat ekonomik masa depan yang timbul dari aset tak berwujud dapat mencakup pendapatan dari penjualan barang atau jasa, penghematan biaya, atau manfaat lain yang berasal dari penggunaan aset oleh entitas (iai,2014). oleh karena itu, pelaporan tangible assets dan intangible aset harus dilakukan agar perusahaan dapat mencapai kinerja yang maksimal dan keputusan yang dicapai perusahaan relevan. munculnya intangible asstes menjadi hal yang sangat penting untuk dinilai dalam pelaporan kinerja keuangan perusahaan terutama dalam pelaporan akuntansi modern. akuntansi modern melihat bahwa laporan keuangan memberikan informasi untuk pengambilan keputusan ekonomi oleh investor dan kreditor yang mensyaratkan sumber daya perusahaan harus diukur berdasarkan pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 54 nilai atau current value. pelaporan keuangan yang hanya berfokus pada tangible assets dalam penilaian kinerja keuangan perusahaan sering dianggap kurang memadai sebagai suatu pelaporan kinerja perusahaan karena ada hal lain yang juga perlu disampaikan kepada para pengguna laporan keuangan yang bisa menjelaskan nilai lebih yang dimiliki perusahaan seperti inovasi, penemuan, pengetahuan dan keterampilan sumber daya manusia, atau yang sering diistilahkan sebagai knowledge capital atau intellectual capital (dewi, 2011). intellectual capital merupakan suatu pendekatan yang digunakan untuk menilai atau melaporkan intangible asset dalam penilaian suatu kinerja perusahaan. brooking, (1997) mendefinisikan intellectual capital sebagai istilah yang diberikan untuk aset tidak berwujud gabungan yang memungkinkan perusahaan untuk berfungsi. sementara definisi intellectual capital menurut marr dan schiuma dalam kusumo (2012) intellectual capital merupakan sekelompok aset pengetahuan yang merupakan atribut organsisasi dan berkontribusi signifikan untuk meningkatkan posisi persaingan dengan menambahkan nilai bagi stakeholder. intellectual capital menjadi salah satu yang menyebabkan pergeseran dalam paradigma perusahaan dalam berbisnis, sumber kekuatan berganti dari modal fisik menjadi sumber daya manusia, dari sumber daya alam menuju sumber daya pengetahuan, dari posisi sosial seseorang menjadi proses hubungan, dan dari kekuatan pemegang saham menjadi kekuatan pelanggan (hidayat dalam dewi, 2011). pulic (1998) memaknai hal ini sebagai perkembangan pengetahuan dan kreativitas yang memberikan nilai tambah dan menciptakan kekayaan bagi perusahaan. kekayaan suatu perusahaan akan bergantung pada suatu penciptaan transformasi dan kapitalisasi dari pengetahuan itu sendiri (sawarjuwono, 2003). oleh karena itu, intellectual capital menjadi aset yang sangat bernilai dalam dunia bisnis modern. melalui pemanfaatan ilmu pengetahuan dan teknologi akan dapat diperoleh bagaimana cara menggunakan sumber daya lainnya secara efisien dan ekonomis, yang nantinya akan memberikan keunggulan bersaing (rupert, 1998). seiring dengan meningkatnya kebutuhan akan pengungkapan intellectual capital, pulic (1998) memperkenalkan pengukuran intellectual capital secara tidak langsung dengan menggunakan metode vaic™ (value added intellectual coefficient). metode ini merupakan suatu ukuran untuk menilai efisiensi dari nilai tambah sebagai hasil kemampuan intelektual perusahaan. pulic menjabarkan ketiga indikator value added yaitu vaca – value added capital employed (pysical capital), vahu – value added human capital (human capital) dan stva – structural capital value added (structural capital). ketiga indikator tersebut merupakan sumber daya unik yang ada di dalam perusahaan itu sendiri meliputi aset fisik (physical capital), karyawan (human capital), maupun structural capital. jika dikelola dengan baik, sumber daya tersebut akan menghasilkan value added yang berasal dari kemampuan karyawan dalam menggunakan seluruh pengetahuan, kreatifitas dan potensi yang dimiliki karyawan. dengan kata lain, perusahaan mampu menghasilkan sesuatu yang lebih dari sumber daya yang diinvestasikan atau yang disebut dengan value creation. menurut ulum (2008), penciptaan nilai yang tidak berwujud (intangible value creation) harus mendapatkan perhatian yang cukup karena memiliki dampak yang sangat besar terhadap kinerja perusahaan dimana dalam value creation adalah format yang terukur/berwujud (tangible form) seperti pendapatan tergantung pada format yang tidak berwujud (intangible form). sebagai contoh apabila perusahaan ingin meningkatkan penciptaan laba, maka salah satu strategi yang bisa dilakukan perusahaan adalah memotivasi karyawan untuk memberi pelayanan dan menjaga hubungan yang baik dengan pelanggan. pelayanan yang baik dan berkualitas akan memuaskan pelanggan sehingga terwujud pelanggan yang setia. dengan demikian kinerja perusahaan akan terlihat lebih maksimal sehingga kepercayaan pelanggan terhadap perusahaan meningkat. sejalan dengan teori stakeholder, selain memberikan pelayanan berkualitas, perusahaan juga perlu memberikan pelatihan atau tambahan materi atau fasilitas lain guna menambah wawasan karyawannya. semakin luas pengetahuan yang dimikili karyawan akan semakin jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 55 berdampak baik bagi perusahaan. karyawan dapat menciptakan kreatifitas dan tekhnologi yang dituangkan kedalam produk (value added), sehingga menghasilkan produk yang menarik dan berkualitas yang laku dipasaran. hal ini akan menaikkan laba yang berdampak pada kinerja dan kepercayaan investor terhadap perusahaan. untuk mencapai tujuan tersebut, perusahaan tentu mengeluarkan biaya. pulic (1998) menyebutkan bahwa karena karyawan berperan aktif dalam proses penciptaan nilai, maka biaya-biaya tersebut bukan lagi dianggap sebagai beban melainkan sebagai investasi. karena keberhasilan perusahaan tergantung pada karyawannya. sebuah manajemen yang baik dengan eksekutif yang buruk tidak bisa sukses dalam jangka panjang. oleh karena itu pengeluaran tenaga kerja dalam hal ini diperlakukan sebagai indikator yang realistis untuk potensi intelektual yang digunakan dalam suatu perusahaan. peningkatan kinerja sebagai hasil dari pemanfaatan intelektual akan terlihat pada pelaporan kinerja ditahun setelah biaya tersebut dikeluarkan. disinilah intellectual capital berperan sebagai alat manajer dan para stakeholder dalam memprediksi kinerja keuangan perusahaan. penelitian chen et al. (2005) membuktikan bahwa ic (vaic™) berhubungan secara positif dengan kinerja perusahaan. penelitian ini menggunakan sampel perusahaan publik di taiwan stock exchange yakni sebanyak 4.254 perusahaan publik. chen mengukur kinerja dengan menggunakan variabel mb, roe, roa, gr, dan ep. hasil yang berbeda ditemukan oleh firrer dan william (2003) yang menyatakan bahwa intellectual capital berpengaruh negatif terhadap kinerja perusahaan. penelitian ini menunjukkan bahwa phisical capital merupakan faktor yang paling signifikan berpengaruh terhadap kinerja perusahaan di afrika selatan. firrer dan william (2003) menguji kinerja perusahaan menggunakan menggunakan roa (return on assets), ato (asset turnover), dan mb (market to book value). penelitian oleh ulum (2008) menguji pengaruh intellectual capital terhadap kinerja keuangan, pengaruh intellectual capital terhadap kinerja keuangan perusahaan di masa depan, dan pengaruh rata-rata pertumbuhan intellectual capital (rogig) terhadap kinerja keuangan perusahaan di masa depan. penelitian ini menggunakan sampel 130 perusahaan perbankan dengan metode partial least square (pls) untuk tahun penelitian 2004-2006. hasilnya menunjukkan bahwa intellectual capital berpengaruh positif terhadap kinerja perusahaan dan kinerja perusahaan di masa depan. namun, rata-rata pertumbuhan intellectual capital (rogig) tidak berpengaruh terhadap kinerja keuangan perusahaan di masa datang. penelitian-penelitian yang telah dilakukan masih menunjukkan hasil yang beragam, oleh karena itu penulis ingin kembali menguji hubungan antara intellectual capital dengan kinerja keungan perusahaan. penelitian ini mereplikasi dan mengembangkan penelitian ulum (2008). perbedaan penelitian ini dengan ulum (2008) yaitu tidak memasukkan variabel rogig dan gr dalam model penelitian karena terbukti tidak berpengaruh pada hasil penelitian ulum (2008) dan menambah beberapa ukuran variabel kinerja yang didasarkan pada penelitian sebelumnya, yaitu market to book value (chen et al ,2005), market capital (abdolmohammadi, 2005), earning per share (tan et al, 2007). ketiga variabel tersebut merupakan ukuran kinerja keuangan berbasis market value. penelitian ini menggunakan metode partial least square (pls) dengan memperbaharui tahun penelitian yaitu tahun 2011-2013 dan membedakan sektor perusahaan yang diteliti yaitu perusahaan manufaktur yang memiliki ruang lingkup luas karena terdiri dari beragam sektor industri. selain itu, perusahaan manufaktur dalam hal pelaporan keuangan juga bersifat lebih terbuka, sehingga untuk alasan ketersediaan data penelitian, perusahaan manufaktur tepat untuk dijadikan sampel penelitian terutama untuk penelitian yang menguji variabel berbasis nilai pasar. kerangka teoritis dan hipotesis stakeholder theory teori yang mendasari penelitian ini adalah teori stakeholder. freeman and reed (1983) mendefinisikan stakeholder kedalam dua definisi, yaitu dalam definisi sempit dan luas. pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 56 stakeholder dalam artian sempit yaitu sekelompok orang yang penting bagi kelangsungan dan keberhasilan hidup suatu perusahaan. sementara dalam artian luas, stakeholder adalah sekelompok orang yang mempengaruhi dan dipengaruhi oleh perusahaan. kelompok stakeholder perusahaan dalam hal ini adalah meliputi pemegang saham, kreditor, pemasok, pelanggan dan masyarakat. lebih lanjut, freeman (1984) menyatakan bahwa manajer harus bertanggung jawab kepada seluruh stakeholder, karena stakeholderlah yang akan terkena dampak dari pencapaian kebijakan perusahaan namun juga dapat mempengaruhi keputusan apapun dalam perusahaan. oleh karena itu, setelah melakukan aktivitas yang dianggap penting bagi para stakeholder, pihak perusahaan harus melaporkan kembali aktivitas-aktivitas tersebut kepada para stakeholder. pihak stakeholder inilah yang menjadi bahan pertimbangan utama bagi manajemen perusahaan dalam mengungkapkan dan atau tidak mengungkapkan suatu informasi di dalam laporan keuangan (ulum, 2008). untuk kepentingan para stakeholder, salah satu strategi yang bisa dilakukan perusahaan adalah mengoptimalkan kinerja, artinya seluruh potensi yang dimiliki perusahaan baik tangible assets maupun intangible asstes harus dioptimalkan demi mencapai laba yang maksimal untuk dibagikan pada pihak stakeholder. untuk mencapainya, perusahaan memerlukan karyawan yang bisa diandalkan dalam mengolah sumber daya dan tekhnologi yang dimilikinya. oleh karena itu, perusahaan perlu melakukan pengembangan terhadap karyawan-karyawan yang ada dalam perusahaan seperti mengadakan pelatihan, seminar, dan kegiatan lain yang dapat menambah pengetahuan dan wawasan karyawan. untuk melakukan berbagai kegiatan tersebut, perusahaan perlu mengeluarkan biaya-biaya. biaya-biaya dianggap sebagai investasi bagi perusahaan karena beban tersebut dikeluarkan dalam rangka mendukung kinerja perusahaan sehingga tercipta nilai keunggulan perusahaan di mata stakeholder. menurut boedi (2010) semakin penting stakeholder bagi perusahaan maka semakin banyak usaha yang harus dilakukan untuk mengelola hubungan antara manajer dan stakeholder. hubungan yang saling mempengaruhi antar manajer dan stakeholder dikelola dalam rangka untuk mencapai kepentingan perusahaan dan bukan sekedar mencari keuntungan saja. dalam konteks ini, para stakeholder berkepentingan untuk mempengaruhi manajemen dalam proses pemanfaatan seluruh potensi yang dimiliki oleh organisasi. karena hanya dengan pengelolaan yang baik dan maksimal atas seluruh potensi inilah organisasi akan dapat menciptakan value added untuk kemudian mendorong kinerja keuangan perusahaan yang merupakan orientasi para stakeholder dalam mengintervensi manajemen deegan (2004) menyimpulkan terdapat hubungan intellcetual capital dengan kinerja keuangan dikaitkan dengan teori stakeholder. teori ini dipandang dari dua bidang yaitu bidang etika dan bidang manajerial. bidang etika mencakup perlakuan yang adil seluruh stakeholder oleh organisasi, dan bidang manajerial mencakup pengelolaan organisasi untuk keuntungan seluruh stakeholder. untuk dapat menciptakan nilai bagi perusahaan, manajer harus mampu memanfaatkan seluruh potensi yang dimiliki perusahaan, baik karyawan (human capital), aset fisik (physical capital), maupun structural capital. ketika seluruh potensi telah dimanfaatkan dengan baik maka tercipta value added (dalam hal ini disebut dengan vaic™) yang kemudian dapat mendorong kinerja keuangan perusahaan untuk kepentingan stakeholder. hal ini juga berarti bahwa manajer telah memenuhi teori stakeholder di bidang etika. resources based theory resources based theory adalah teori yang membahas bagaimana perusahaan tersebut dapat mengolah dan memanfaatkan sumber daya yang dimilikinya. sumber daya perusahaan dapat dibagi menjadi tiga macam, yaitu sumber daya yang berwujud, tidak berwujud dan sumber daya manusia. pengelolaan sumber daya seperti karyawan (human capital), aset fisik jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 57 (physical capital) maupun structural capital akan menciptakan value added bagi perusahaan sehingga dapat berpengaruh terhadap kinerja keuangan perusahaan. resource-based theory meyakini bahwa perusahaan akan mencapai keunggulan apabila perusahaan tersebut memiliki sumber daya yang unggul dan kemampuan perusahaan untuk mengelola sumber daya tersebut. masing-masing sumber daya dalam perusahaan memiliki kontribusi yang berbeda dalam mencapai keunggulan kompetitif yang berkelanjutan sehingga perusahaan harus dapat menentukan sumber daya kunci yang memiliki beberapa kriteria, yaitu : (a) sumber daya tersebut mampu memenuhi kebutuhan pelanggan yang lebih baik dibandingkan dengan perusahaan pesaing, (b) sumber daya tersebut tersedia dalam jumlah terbatas atau langka dan tidak mudah ditiru, (c) sumber daya tersebut dapat memberikan keuntungan bagi perusahaan, (d) durability atau tahan lama, (paramelasari 2010). intellectual capital mendifinisikan intellectual capital merupakan suatu yang agak sulit, karena peneliti yang membahas tentang intellectual capital masih jarang terutama di indonesia. brooking (1997) menyebutkan bahwa intellectual capital is the term given to the combined intangible assets which anable the company to function merupakan istilah yang diberikan untuk aset tidak berwujud gabungan yang memungkinkan perusahaan untuk berfungsi. bontis (1998) menyatakan bahwa secara umum, para peneliti mengidentifikasi tiga konstruk utama dari ic, yaitu: human capital (hc), structural capital (sc), dan customer capital (cc). menurut bontis (1998), secara sederhana human capital merepresentasikan individual knowledge stock suatu organisasi yang direpresentasikan oleh karyawannya. human capital merupakan kombinasi dari genetic inheritance; education; experience, and attitude tentang kehidupan dan bisnis. sementara structural capital meliputi seluruh nonhuman storehouses of knowledge dalam organisasi yakni database, organisational charts, process manuals, strategies, routines dan hal lain yang membuat nilai perusahaan lebih besar daripada nilai materialnya. sedangkan customer capital adalah pengetahuan yang melekat dalam marketing channels dan customer relationship dimana suatu organisasi mengembangkannya melalui jalannya bisnis. untuk menjawab seberapa berpengaruhnya sumber daya perusahaan atau dalam hal ini intellectual capital terhadap kinerja perusahaan pulic (1998) mengembangkan sebuah metode yang diberi nama vaic™ (value added intellectual coefficient). fokus dari pengukuran intellectual capital adalah penciptaan nilai tambah (value added) sebagai hasil efisiensi penggunaan sumber daya perusahaan yang berdampak pada peningkatkan kinerja keuangan perusahaan. value added merupakan akumulasi dari seluruh pendapatan atas penjualan produk atau jasa dikurangi biaya-biaya yang digunakan dalam proses penciptaan produk dan jasa kecuali biaya karyawan. metode vaic™ merupakan gabungan dari tiga indicator value added yang merupakan capaian kinerja dari intellectual capital. ketiga indicator tersebut adalah vaca-value added capital employed (pysical capital), vahu–value added human capital (human capital) dan stva–structural capital value added (structural capital). 1. vaca – value added capital employed (pysical capital) merupakan kemampuan perusahaan dalam mengelola sumber daya dengan menciptakan value added untuk mencapai kinerja keuangan perusahaan. vaca merupakan indikator untuk pengukuran value added yang diciptakan oleh penggunaan physical capital (ulum, 2008). physical capital merupakan material yang digunakan sebagai input dalam produksi dari barang dan jasa yang akan datang. dalam hal ini, physical capital adalah seluruh dana yang tersedia diperusahaan. physical capital adalah total ekuitas yang dimanfaatkan dalam aset tetap dan lancar suatu perusahaan. pulic (1998) mengasumsikan bahwa jika 1 rupiah dari total pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 58 ekuitas dalam menghasilkan return lebih besar daripada perusahaan yang lain, maka berarti perusahaan tersebut lebih baik dalam memanfaatkan capital employee (ce). dengan demikian, pemanfaatan ce yang lebih baik merupakan bagian dari ic perusahaan (tan et al, 2007). 2. vahu – value added human capital (human capital) menurut boedi (2010) human capital merupakan lifeblood dalam modal intelektual. karena disinilah sumber inspirasi dan kreatifitas namun merupakan komponen yang sulit untuk diukur. human capital juga merupakan tempat bersumbernya pengetahuan yang sangat berguna, keterampilan, dan kompetensi dalam suatu organisasi atau perusahaan. human capital mencerminkan kemampuan kolektif perusahaan untuk menghasilkan solusi terbaik berdasarkan pengetahuan yang dimiliki oleh karyawan yang ada dalam perusahaan tersebut indikator yang dibuat pulic (1998) untuk menilai human capital adalah vahu. vahu menunjukkan hubungan antara va (value added) dan hc (human capital). vahu menunjukkan berapa banyak va dapat dihasilkan dengan dana yang dikeluarkan untuk tenaga kerja. hubungan antara va dan hc mengindikasikan kemampuan dari hc untuk menciptakan nilai di dalam perusahaan (tan et al, 2007). bontis (1998) menyebutkan vahu menunjukkan kontribusi yang dibuat oleh setiap rupiah yang diinvestasikan human capital dalam terhadap value added organisasi. human capital yang baik dipercaya mampu mempertahankan pelanggan bahkan menarik pelanggan baru karena human capital akan memberikan layanan yang berkualitas berdasarkan kemampuan, pengetahuan, tingkat pendidikan, kompetensi dan hal lain yang dimiliki oleh karyawan perusahaan. human capital akan meningkat jika perusahaan mampu menggunakan pengetahuan yang dimiliki oleh karyawannya. brinker (2000) memberikan beberapa karakteristik human capital, yaitu pelatihan, pengembangan, penelitian, perekrutan dan pendidikan. 3. stva – structural capital value added (structural capital) structural capital meliputi seluruh non-human storehouses of knowledge dalam organisasi. termasuk dalam hal ini adalah database, organizational charts, process manuals, strategies, routines dan segala hal yang membuat nilai perusahaan lebih besar daripada nilai materialnya (ulum, 2008). structural capital adalah kemampuan perusahaan dalam memenuhi proses produksi perusahaan dan strukturnya yang mendukung karyawannya untuk menghasilkan kinerja intelektual yang optimal serta kinerja bisnis secara keseluruhan, misalnya: sistem operasional perusahaan, proses manufacturing, budaya organisasi, filosofi manajemen dan semua bentuk intellectual property yang dimiliki dan dikuasai oleh perusahaan (sawarjuwono, 2003). stva merupakan rasio antara structural capital dan value added. rasio ini mengindikasikan kemampuan intelektual perusahaan dalam menunjukkan jumlah structural capital yang dibutuhkan untuk menghasilkan 1 rupiah dari va dan merupakan indikasi bagaimana keberhasilan structural capital dalam penciptaan nilai (ulum, 2008). kinerja keuangan perusahaan kinerja keuangan perusahaan merupakan indikator penilaian keberhasilan suatu perusahaan dalam menghasilkan laba. kinerja keuangan dijadikan suatu gambaran tentang kondisi keuangan suatu perusahaan yang dianalisis dengan alat–alat analisis keuangan, sehingga dapat diketahui mengenai baik buruknya keadaan keuangan suatu perusahaan yang mencerminkan prestasi kerja perusahaan dalam periode tertentu. kinerja perusahaan dapat diketahui melalui informasi yang dari laporan keuangan yang dianalisi menggunakan rasio– rasio keuangan. menurut hanafi dan halim (2003) rasio–rasio keuangan yang digunakan untuk menilai kinerja keuangan perusahaan adalah rasio likuiditas, rasio produktifitas, rasio jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 59 solvabilitas, rasio solvabilitas dan rasio pasar. penelitian ini menggunakan rasio profitabilitas (roa), rasio produktifitas (ato), dan rasio pasar (mb, mc dan eps) : 1. return on assets (roa) roa mengukur kemampuan perusahaan menghasilkan laba dengan menggunakan total aset (kekayaan) perusahaan setelah disesuaikan dengan biaya-biaya untuk memadai aset tersebut. roa merupakan formulasi antara laba bersih dan bunga dibagi dengan total aset rata – rata. analisis ini dijadikan sebagai pengukur prestasi dalam satu periode operasional perusahaan (hanafi dan halim, 2003) 2. assets turnover (ato) merupakan rasio untuk mengukur efisiensi penggunaan total aset dalam menghasilkan pendapatan. semakin besar pemanfaatan aset perusahaan (tangible dan intangible assets) maka pendapatan perusahaan akan semakin besar. ato merupakan rasio total pendapatan terhadap total assets (firrer dan william, 2003). 3. market to book value (mb) merupakan rasio yang diukur melihat apa yang terjadi di pasar. rasio mb mencerminkan nilai sebuah perusahaan untuk periode tertentu dengan cara membandingkan atau membagi nilai pasar perusahaan yang berasal dari presepsi investor dengan nilai buku yang tercantum dalam laporan keuangan. rasio mb digunakan untuk mengukur seberapa jauh selisih atau kesenjangan antara nilai pasar dengan nilai buku. apabila selisih keduanya cukup signifikan menandakan adanya aset tersembunyi yang tidak tercantum dalam laporan keuangan. oleh karena itu diperlukan metode untuk mengidentifikasi aset tersembunyi tersebut, yaitu intellectual capital (dewi, 2011). 4. market capital (mc) merupakan total nilai saham yang beredar dari sebuah perusahaan. market capital atau yang sering disebut dengan kapitalisasi pasar mencerminkan harga keseluruhan dari sebuah saham perusahaan yaitu harga yang harus dibayar investor ketika ingin membeli suatu perusahaan. rasio ini diukur dengan mengalikan jumlah saham dengan jumlah saham yang beredar. data nilai mc atau kapitalisasi pasar merupakan harga penutupan (closing price) yang diambil dari bei (boedi, 2010). mc (market capital) digunakan untuk melihat respon pasar terhadap pengungkapan intellectual capital yang tercantum dalam laporan tahunan perusahaan (widarjo, 2011). 5. earning per share (eps) merupakan laba bersih per lembar saham biasa yang beredar selama satu periode, rasio ini mengukur profitabilitas dari sudut pandang pemegang saham biasa, yakni melihat seberapa besar laba yang diperoleh dari satu lembar saham biasa yang dimiliki pemegang saham (investor). eps merupakan salah satu informasi akuntansi yang memberikan analisis rasio keuntungan bersih per lembar saham yang mampu dihasilkan oleh perusahaan. kemampuan perusahaan menghasilkan laba bersih per lembar saham merupakan indikator fundamental keuangan perusahaan yang sering dipakai sebagai acuan untuk mengambil keputusan investasi (kuryanto, 2008). tan et al (2007) menyatakan eps merupakan indikator profitabilitas untuk memasukkan keputusan operasi, investasi dan pembiayaan. dalam hal investasi, investor cenderung tertarik pada laba per lembar saham yang dilaporkan perusahaan karena laba tersebut merupakan dasar pembagian dividen dan kenaikan nilai saham. sementara dalam hal operasi, perkembangan laba ditandai dengan pertumbuhan tingkat penjualan dan kenaikan penghasilan suatu perusahaan. semakin tinggi eps perusahaan maka kinerja perusahaan tersebut adalah baik, sebaliknya semakin rendah eps (earning per share) perusahaan maka kinerja perusahaan sudah pasti tidak baik. pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 60 pengembangan hipotesis roa atau sering disebut dengan rentabilitas ekonomi digunakan untuk mengukur kemampuan perusahaan menghasilkan laba pada masa lalu yang kemudian berkembang untuk memproyeksikan laba masa depan. roa juga merupakan analisis kemampuan perusahaan dalam mengahasilkan laba dengan menggunakan total aset yang dimiliki perusahaan sesuai dengan biaya–biaya untuk mendanai aset tersebut (hanafi dan halim, 2003). perusahaan akan mencapai tujuannya apabila seluruh potensi dan sumber daya yang dimikili perusahaan telah digunakan secara efektif dan efisien. sumber daya tersebut adalah meliputi karyawan (human capital), aset fisik (physical capital), maupun structural capital. efisiensi dari penggunaan dari seluruh sumber daya tersebut akan menghasilkan value added yang mendorong perusahaan untuk mencapai kinerja yang maksimal terutama kinerja keuangan perusahaan. karyawan dengan pengetahuan, skill, dan wawasan yang dimilikinya dapat bekerja secara efisien dengan memperkecil biaya operasional namun menghasilkan laba yang besar bagi perusahaan. karyawan dengan intelektual yang baik akan mampu memberikan layanan yang berkualitas sehingga dapat mempertahankan maupun menarik pelanggan baru. selain itu, perusahaan dengan structural capital yang kuat akan memiliki dukungan budaya yang memungkinkan perusahaan untuk mencoba sesuatu, untuk belajar, dan untuk mencoba kembali sesuatu (dewi, 2011). keseluruhan dari minimalisasi penggunaan aset dan pengembangan intellectual capital secara efektif dan efisien akan menghasilkan laba yang optimal untuk kepentingan perusahaan dan para stakeholder. hal ini berarti, ketika intellectual capital meningkat, maka roa yang diharapkan meningkat. penelitian ulum (2008) membuktikan bahwa intellectual capital berpengaruh positif terhadap kinerja perusahaan yang diukur dengan roa. berdasarkan hal tersebut maka diajukan hipotesis sebagai berikut : h1 : terdapat pengaruh positif intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan return on assets (roa). suatu perusahaan dapat bertahan jika perusahaan tersebut mempunyai pemasukan berupa pendapatan. pendapatan tersebut bersumber dari kemampuan perusahaan dalam mengelola aset mentah kemudian dikemas menjadi satu produk lalu dipasarkan ke konsumen. semakin menarik produk perusahaan dimata konsumen, maka perusahaan akan mampu berkompetisi dengan baik sehingga perputaran aset perusahaan naik. untuk dapat menciptakan produk yang menarik, perusahaan harus menggerakkan seluruh sumber daya yang dimiliki perusahaan, baik tangible asset maupun intangible asset. hal ini menuntut pihak perusahaan khususnya para manajer untuk mengoptimalkan seluruh potensi yang dimiliki karyawan dalam menciptakan produk yang unik menggunakan aset yang tersedia di perusahaan sehingga menarik pelanggan yang berdampak pada naiknya pemasukan perusahaan berupa pendapatan. gabungan dari efisiensi penggunaan kedua aset tersebut akan menghasilkan intellectual capital yang optimal, disitu juga capaian yang maksimal diperoleh oleh perusahaan. hal ini dibuktikan oleh peneliti–peneliti sebelumnya, yakni penelitian ulum (2008) menyatakan bahwa intellectual capital berpengaruh positif terhadap kinerja perusahaan yang diukur dengan ato. berdasarkan hal tersebut diajukan hipotesis sebagai berikut : h2 : terdapat pengaruh positif intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan assets turnover (ato). intellectual capital merupakan solusi suatu perusahaan dalam memecahkan masalah pencitraan nama baik perusahaan. semakin baik pengelolaan intellectual capital perusahaan, maka semakin baik kinerja perusahaan tersebut, yang juga berdampak tidak langsung pada naiknya nilai perusahaan. penciptaan nilai yang baik merupakan indikator pertumbuhan dan keberhasilan bisnis suatu perusahaan (ulum, 2008). penciptaan nilai bagi perusahaan adalah jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 61 ketika perusahaan mampu menghasilkan sesuatu yang lebih dari sumber daya yang diinvestasikan. dengan kata lain, apabila perusahaan mampu mengelola dan memanfaatkan sumber daya yang dimiliki maka sumber daya tersebut dapat menciptakan value added bagi perusahaan (pramelasari, 2010). value added merupakan selisih antara nilai pasar dengan nilai buku yang mencerminkan adanya intellectual capital. semakin besar selisih antara nilai pasar dan nilai buku maka semakin besar intellectual capital suatu perusahaan. dalam mengelola intellectual capital perusahaan, manajer perlu melakukan strategi yang berfokus pada penciptaan value added dihasilkan dari pengembangan pengetahuan dan skill yang dimiliki karyawan perusahaan. fasilitas yang baik, sistem yang canggih dan tambahan wawasan yang didapat dari pelatihan yang diberikan perusahaan akan menghasilkan produk yang berkualitas. semakin baik dan berkualitas suatu produk dimata pelanggan, maka nilai perusahaan tersebut akan semakin baik, sehingga menghasilkan keunggulan kompetitif untuk keberlangsungan perusahaan. hal ini dibuktikan melalui penelitian chen at all (2005) dan firrer dan william (2003). oleh karena itu, diajukan hipotesis sebagai berikut: h3 : terdapat pengaruh postif intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan market to book value (mb). setiap akhir periode, perusahaan wajib menyusun laporan keuangan. laporan keuangan digunakan sebagai bahan pertimbangan pihak eksternal perusahaan yakni investor dalam membuat kebijakan investasi. salah satu indikator yang dilaporkan oleh pihak perusahaan adalah intellectual capital. pengungkapan intellectual capital mengandung informasi mengenai nilai tambah dari suatu perusahaan. penelitian boedi (2010) mengungkapkan bahwa pengungkapan intellectual capital berpengaruh pada naiknya nilai perusahaan yang tercermin pada tingginya market capitalization. semakin tinggi harga saham yang di ditunjukkan di market capitalization perusahaan, maka akan semakin kepercayaan investor terhadap perusahaan tersebut. karena perusahaan yang memiliki market capital yang tinggi dipercaya merupakan perusahaan yang kelangsungan hidupnya terjamin. sehingga hal ini tepat untuk dijadikan salah satu indikator penilaian inverstor dan kreditor dalam keputusan investasi. penelitian abdolmohammadi (2005) tentang penggunaan intellectual capital yang diungkapkan dalam laporan keuangan berupa penyajian biaya pendidikan, pelatihan, merk dagang, goodwill, tekhnologi dan lain-lain terbukti signifikan terhadap nilai kapitalisasi pasar perusahaan. artinya, perusahaan yang mengungkapkan lebih banyak komponen intellectual capital dalam laporan tahunannya cenderung memiliki nilai kapitalisasi pasar yang lebih tinggi. investor dan kreditor semakin mudah untuk mengetahui prospek dan kinerja perusahaan secara keseluruhan, sehingga calon investor akan memberikan penilaian yang lebih tinggi pada perusahaan yang memperbanyak pengungkapan intellectual capital. oleh karena itu, diajukan hipotesis sebagai berikut : h4 : terdapat pengaruh postif intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan market capitalization (mc). berdasarkan stakeholder theory operasional perusahaan berfokus pada kepentingan para stakeholder. perusahaan harus mampu mengoptimalkan kinerja dan juga mampu mempertanggungjawabkan seluruh aktivitas yang telah dilakukan perusahaan melalui laporan keuangan. laporan keuangan tersebut akan menjadi bahan pertimbangan dan penilaian stakeholder dalam pengambilan keputusan investasi. stakeholder khususnya para pemegang saham akan mempertahankan investasinya pada perusahaan yang mampu memenuhi kewajibannya yaitu membayar dividen. untuk menjaga saham yang ditanamkan oleh stakeholder, perusahaan harus mengoptimalkan sumber daya perusahaan salah satunya intellectual capital. penggunaan intellectual capital dengan mengelola seluruh sumber daya, tekhnologi dan strategi perusahaan akan mendorong terciptanya operasional yang baik di suatu perusahaan, sehingga akan menghasilkan laba yang tinggi untuk dibagikan kepada para pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 62 pemegang saham. eps sering digunakan sebagai alat analisis keuangan yaitu menyajikan kinerja keuangan perusahaan yang berkaitan dengan saham. semakin optimal intellectual capital perusahaan, maka semakin tinggi eps. penelitian tan et al (2007) membuktikan bahwa eps mempengaruhi intellectual capital suatu perusahaan. berdasarkan hal tersebut, diajukan hipotesis sebagai berikut : h5 : terdapat pengaruh positif intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan eps (earning per share). metode penelitian populasi dan pengambilan sampel populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang listed di bei (bursa efek indonesia) selama tahun 2011 2013. metode pengambilan sampel dilakukan dengan metode purposive sampling (tidak acak), yaitu suatu metode pengambilan sampel berdasarkan karakteristik dan tujuan tertentu. adapun karakteristik sampel dalam penelitian ini adalah sebagai berikut: a. perusahaan-perusahaan manufaktur yang telah terdaftar di bei selama tahun 2011 – 2013. b. perusahaan yang mempublikasikan laporan keuangan auditan selama 3 tahun berturutturut, yakni dari tahun 2011 – 2013. c. perusahaan yang mencantumkan biaya karyawan dalam laporan keuangannya yaitu biaya pelatihan, biaya pengembangan, biaya penelitian, biaya perekrutan dan biaya pendidikan. d. laporan keuangan yang disajikan menggunakan mata uang rupiah definisi operasional dan pengukuran variabel variabel eksogen variabel eksogen dalam penelitian ini adalah value added intellectual capital (vaictm) yang merupakan variable laten. besarnya vaictm dipengaruhi oleh tiga indikator yaitu vaca, vahu, dan stva. fokus dari pengukuran intellectual capital adalah penciptaan value added (va) sebagai hasil effisiensi penggunaan sumber daya perusahaan yang berdampak pada peningkatan kinerja keuangan perusahaan sehingga peningkatan kinerja sebagai hasil dari value added akan terlihat pada pelaporan kinerja ditahun setelah nilai tersebut diciptakan (t-1). value added merupakan akumulasi dari seluruh pendapatan atas penjualan produk atau jasa dikurangi biaya-biaya yang digunakan dalam proses penciptaan produk dan jasa kecuali biaya karyawan. 1. vaca – value added capital employed (pysical capital) merupakan kemampuan perusahaan dalam mengelola sumber daya dengan menciptakan value added untuk mencapai kinerja keuangan perusahaan. vaca merupakan indikator untuk pengukuran value added yang diciptakan oleh penggunaan physical capital dihitung dengan rumus (ulum, 2008). vaca (t-1) = va total ekuitas 2. vahu – value added human capital (human capital) vahu menunjukkan berapa banyak va dapat dihasilkan dengan dana yang dikeluarkan untuk tenaga kerja. hubungan antara va dan hc mengindikasikan kemampuan dari hc untuk menciptakan nilai di dalam perusahaan (tan et al, 2007). bontis et al (1998) menyebutkan vahu menunjukkan kontribusi yang dibuat oleh setiap rupiah yang diinvestasikan human capital dalam value added organisasi. rumus dari vahu : jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 63 vahu (t-1) = va beban karyawan 3. stva – structural capital value added (structural capital) structural capital adalah kemampuan perusahaan dalam memenuhi proses produksi perusahaan dan strukturnya yang mendukung karyawannya untuk menghasilkan kinerja intelektual yang optimal serta kinerja bisnis secara keseluruhan, misalnya: sistem operasional perusahaan, proses manufacturing, budaya organisasi, filosofi manajemen dan semua bentuk intellectual property yang dimiliki dan dikuasai oleh perusahaan (sawarjuwono, 2003). stva mengindikasikan kemampuan intelektual perusahaan dalam menunjukkan jumlah structural capital yang dibutuhkan untuk menghasilkan 1 rupiah dari va dan merupakan indikasi bagaimana keberhasilan structural capital dalam penciptaan nilai (ulum, 2008). rumus untuk mengukur stva : stva (t-1) = va – hc va variabel edogen variabel endogen dalam penelitian ini adalah kinerja keuangan perusahaan yang merupakan indikator untuk penilaian keberhasilan suatu perusahaan dalam menghasilkan laba. kinerja keuangan perusahaan diukur dengan rasio roa, ato, mb, mc dan eps, dengan rincian sebagai berikut : 1. return on assets (roa) roa adalah indikator dari pengukuran kemampuan modal yang diinvestasikan dalam seuruh aktiva untuk menghasilkan keuntungan perusahaan. roa merupakan formulasi antara laba bersih dibagi dengan total aset. 2. assets turnover (ato) ato adalah indikator dari pengukuran efisiensi penggunaan aktiva secara keseluruhan untuk menghasilkan pendapatan. semakin besar pemanfaatan aset perusahaan (tangible dan intangible assets) maka pendapatan perusahaan akan semakin besar. ato merupakan rasio total pendapatan terhadap total assets (firrer dan william, 2003). 3. market to book value (mb) merupakan rasio yang membandingkan nilai pasar perusahaan yang berasal dari presepsi investor dengan nilai buku yang tercantum dalam laporan keuangan. rasio mb digunakan untuk mengukur seberapa jauh selisih atau kesenjangan antara nilai pasar dengan nilai buku. apabila selisih keduanya cukup signifikan menandakan adanya aset tersembunyi yang tidak tercantum dalam laporan keuangan. oleh karena itu diperlukan metode untuk mengidentifikasi aset tersembunyi tersebut, yaitu intellectual capital (dewi, 2011). 4. market capital (mc) market capital mencerminkan harga keseluruhan dari sebuah saham perusahaan yaitu harga yang harus dibayar investor ketika ingin membeli suatu perusahaan. market capita digunakan untuk melihat respon pasar terhadap pengungkapan intellectual capital yang tercantum dalam laporan tahunan perusahaan (widarjo, 2011). rasio ini diukur dengan mengalikan jumlah saham dengan jumlah saham yang beredar. 5. earning per share (eps) merupakan laba bersih yang siap dibagikan kepada pemegang saham berdasarkan banyaknya saham yang beredar selama satu periode. rasio ini mengukur profitabilitas dari sudut pandang pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 64 pemegang saham biasa, yakni melihat seberapa besar laba yang diperoleh dari satu lembar saham biasa yang dimiliki pemegang saham (investor). semakin tinggi eps perusahaan maka kinerja perusahaan dinilai semakin baik dan sebaliknya. eps diukur dengan perbandingan laba bersih perusahaan terhadap jumlah saham yang beredar. hasil penelitian dan pembahasan hasil pengujian outer model pengujian outer model dimulai dengan menganalisis indikator pembentuk variabel eksogen (intellectual capital) yaitu vaca (physical capital), vahu (human capital), dan stva (structural capital). analisis ini dilakukan untuk menentukan indikator mana yang paling bisa mewakili konstruk dengan melihat nilai signifikansi atau nilai weight masing-masing dari indikator harus memiliki nilai lebih besar dari 0,50. apabila dari hasil pengujian terdapat indikator yang tidak signifikan, maka indikator tersebut akan dihapus dari model dan dilakukan pengujian ulang hanya dengan menggunakan indikator yang signifikan. berikut ini merupakan gambar hasil pengujian outer model : gambar 1 hasil pengujian outer model tahap i berdasarkan hasil pengujian outer model tahap 1 diperoleh hasil dari ketiga indikator yang membentuk intellectual capital, hanya indikator vaca yaitu memiliki nilai signifikansi atau nilai weight lebih dari 0,50, yaitu sebesar 0,952. sementara dua indikator lain yaitu vahu dan stva tidak signifikan karena memiliki nilai signifikansi atau nilai weight berturut-turut sebesar -0,377 dan 0,246 dibawah 0,50. tabel 1 hasil uji outer model tahap i weights t-statistic t-tabel keterangan vaca 0,952 3,740 1,673 signifikan vahu -0,377 1,050 1,673 tidak signifikan stva 0,246 0,926 1,673 tidak signifikan berdasarkan tabel 1, hanya satu indikator yang terbukti signifikan. hal ini ditunjukkan dari hasil perhitungan nilai weight dan hasil uji t-statistic > t-tabel, yaitu indikator vaca sebesar 3,740 > 1,673. sedangkan indikator vahu dan stva menunjukkan nilai weight jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 65 yang kecil dan nilai pengujian t-statistic < t-tabel yaitu berturut-turut sebesar 1,050 dan 0,926. hal ini berarti bahwa kedua indikator ini tidak dapat menjelaskan pengaruh intellectual capital terhadap kinerja keuangan perusahaan. oleh karena terdapat indikator yang terbukti tidak signifikan dalam mewakili intellectual capital, maka perlu dilakukan pengujian kedua (tahap ii) dengan menghapus indikator vahu dan stva dan kembali menguji indikator vaca yang terbukti signifikan. hasil pengujian kedua terlihat seperti pada gambar dibawah ini : gambar 2 hasil pengujian outer model tahap ii setelah dilakukan pengujian ulang maka indikator vaca terbukti dapat yang dapat menjelaskan intelectual capital dengan nilai diatas signifikansi nilai weight sebesar 1,000. arah panah berubah dari variabel laten (ic) menuju indikator (vaca), hal ini menunjukkan bahwa ic telah diwakili oleh nilai yang dihasilkan oleh indikator vaca seperti terlihat pada gambar diatas (gambar 1). berdasarkan hasil pengujian outer model, dapat disimpulkan bahwa indikator yang paling tepat mewakili intellectual capital adalah vaca. hal ini membuktikan bahwa perusahaan manufaktur di indonesia belum mengakui intellectual capital secara penuh. perusahaan manufaktur cenderung memanfaatkan intellectual capital melalui pengolahan melalui pemanfaatan ekuitas (modal) perusahaan saja. hasil pengujian ini konsisten dengan temuan penelitian sebelumnya oleh firrer dan williams (2003) bahwa tidak seluruh komponen vaic™ dapat mewakili intellectual capital. firrer menemukan bahwa hanya vaca yang paling signifikan berpengaruh terhadap kinerja perusahaan di afrika selatan. selain itu, firrer juga mengungkapkan bahwa secara keseluruhan, pasar di afrika selatan cenderung menaruh kepercayaan dan nilai pada penggunaan modal aset fisik dibanding modal intelektual. sehingga return yang dinilai baik adalah return yang dihasilkan dari penggunaan aset fisik perusahaan. pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 66 tabel 2 deskriptif statistik data penelitian varia bel n min maks mean std. deviation ic 63 -0.106 0.617 0.223 0.123 roa 63 -0.113 0.267 0.966 0.078 ato 63 0.512 2.383 1.230 0.447 mb 63 0.247 7.095 2.320 1.729 mc 63 10.896 13.969 12.267 1.012 eps 63 -143.932 1641.297 290.700 407.065 tabel 2 menunjukkan hasil pengujian statistik deskriptif dari 21 sampel perusahaan selama 3 tahun pengamatan dengan jumlah observasi (n) 63 observasi. variabel penelitian pertama dalam statistik deskriptif adalah variabel ic (intellectual capital). nilai minimum indikator ic adalah sebesar -0,106 yang merupakan nilai terendah dari seluruh sampel ic dalam penelitian. hal ini mengindikasikan bahwa adanya pengeluaran beban yang besarnya melebihi total pendapatan yang diterima perusahaan, sehingga value added yang dihasilkan perusahaan kecil bahkan bernilai negatif. artinya perusahaan tersebut belum mampu mengoptimalkan tingkat penjualan karena keterbatasan perusahaan dalam menciptakan produk yang berkualitas, sehingga tingkat penjualan perusahaan belum maksimal. nilai tersebut juga mencerminkan bahwa perusahaan belum mampu meminimalisasi pengeluaran beban dalam menjalankan operasionalnya, sehingga besarnya beban dikeluarkan melebihi keuntungan yang diterima perusahaan. nilai maksimum untuk indikator ic adalah sebesar 0,617 menggambarkan nilai tertinggi dari ic yang didapat perusahaan dalam sampel penelitian. hal ini menunjukkan bahwa perusahaan tersebut telah mampu mengelola modal perusahaan sehingga menciptakan value added yang berdampak pada peningkatan kinerja perusahaan. nilai rata-rata variabel ic adalah sebesar 0,223 menujukkan kemampuan rata-rata perusahaan dalam sampel secara keseluruhan dalam menciptakan value added dari 1 rupiah yang ditanamkan pada ekuitas (modal) yang dimiliki perusahaan adalah sebesar 22,3%. sementara nilai standar deviasi sebesar 0,123 menunjukkan nilai yang lebih kecil dari nilai rata-rata yang berarti bahwa data penelitian dalam variabel ic tidak bervariasi. variabel kinerja keuangan perusahaan diwakili oleh 5 rasio keuangan. variabel roa menunjukkan nilai minimum sebesar -0,113.. nilai roa negatif mengindikasikan terjadinya pengeluaran beban operasional yang tidak diimbangi dengan pendapatan yang diterima, sehingga laba yang diharapkan perusahaan bernilai negatif. artinya operasional perusahaan tersebut belum baik karena perusahaan belum mampu mengontrol pengeluaran beban operasional yang berdampak pada pengurangan laba perusahaan. nilai maksimal roa yaitu sebesar 0,267. nilai tersebut menggambarkan bahwa perusahaan tersebut mampu mengelola total aset yang ada di dalam perusahaan dengan baik, sehingga menghasilkan laba yang tinggi sesuai dengan yang diharapkan pihak perusahaan. nilai rata-rata roa menunjukkan nilai yang tinggi yaitu sebesar 0,966 atau 96,6%. hal ini menggambarkan laba yang dihasilkan dari 1 rupiah yang ditanamkan pada total aset rata-rata perusahaan dalam sampel. nilai standar deviasi lebih rendah dari nilai rata-rata yaitu 0,078, hal ini menandakan bahwa data yang digunakan kurang bervariasi. variabel rasio keuangan ato. ato merupakan rasio keuangan yang digunakan untuk mengukur efisiensi penggunaan aset dalam menghasilkan pendapatan bagi perusahaan. nilai minimum yang ditunjukkan pada tabel 2 yaitu sebesar 0,512. artinya 1 rupiah total aset yang dikelola menghasilkan 0,512 rupiah pendapatan bagi perusahaan. nilai tersebut jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 67 merupakan nilai terkecil ato dari keseluruhan sampel penelitian. sementara nilai maksimum atau nilai tertinggi ato adalah sebesar 2,383 menggambarkan kemampuan perusahaan dalam mengelola 1 rupiah total aset sehingga menghasilkan 2,383 rupiah pendapatan bagi perusahaan. nilai rata-rata ato dalam tabel 2 adalah sebesar 1,230 menunjukkan rata-rata perusahaan yang dijadikan sampel dalam penelitian ini menghasilkan penjualan produk yang tinggi berasal dari pengelolaan aset yang efisien sehingga pendapatan yang diterima perusahaan tinggi. dalam hal ini, upaya yang dilakukan perusahaan antara lain adalah dengan melakukan differensiasi product sehingga produk yang dihasilkan perusahaan memiliki keunggulan dari produk pesaing. distribusi data ato dalam sampel kurang bervariasi, terlihat dari nilai standar deviasi lebih kecil dari rata-rata ato yaitu sebesar 0,447. variabel rasio keuangan yang ketiga adalah mb, merupakan rasio yang membandingkan nilai pasar dengan nilai buku perusahaan. nilai rata-rata mb yang terlihat pada tabel 2 bernilai positif sebesar 2,320, hal ini menunjukkan respon pasar positif terhadap saham yang ditawarkan perusahan yang terlihat dalam nilai buku perusahaan. semakin besar mb, menunjukkan semakin baik respon pasar yang tercermin pada nilai pasar terhadap nilai buku perusahaan. sementara itu, nilai standar deviasi mb adalah sebesar 1,729 menunjukkan nilai yang lebih kecil dari nilai rata-rata berarti bahwa data kurang bervariasi. nilai minimum pada mb adalah yaitu sebesar 0,247. hal ini menggambarkan bahwa nilai pasar terendah. semakin tinggi nilai mb, menunjukkan perusahaan semakin dipercaya, artinya nilai perusahaan menjadi lebih tinggi. variabel rasio keuangan yang selanjutnya adalah mc atau market capitalization. mc merupakan gambaran keseluruhan harga saham yang dimiliki perusahaan. tinggi rendahnya mc dipengaruhi oleh dua faktor, yaitu bertambah atau berkurangnya jumlah saham yang beredar serta naik atau turunnya harga penutupan saham terakhir perusahaan. berdasarkan tabel 2 nilai minimum mc adalah sebesar 10,896, menggambarkan nilai kapitalisasi pasar terkecil. artinya dari seluruh sampel penelitian, perusahaan tersebut memiliki harga saham terkecil atau jumlah saham beredar yang sedikit. sebaliknya, nilai kapitalisasi pasar maksimum atau tertinggi dari keseluruhan sampel penelitian adalah sebesar 13,969 mengandung arti bahwa perusahaan tersebut memiliki harga saham tertinggi atau jumlah saham beredar terbanyak. nilai rata-rata mc perusahaan yang tertera pada tabel 2 adalah sebesar 12,267 menunjukkan nilai yang tinggi untuk menggambarkan rata-rata harga saham dari keseluruhan perusahaan dalam sampel penelitian. standar deviasi menunjukkan nilai sebesar 1,012 lebih kecil dari rata-rata berarti bahwa data yang kurang bervariasi. variabel rasio keuangan yang terakhir dari statistik deskriptif adalah eps. tabel 2 menunjukkan nilai rata-rata eps sebesar 290,700 dengan standar deviasi sebesar 407,065. nilai standar deviasi variabel eps yang lebih besar dari pada nilai rata-rata variabel eps menunjukkan bahwa data eps perusahaan dalam penelitian ini bervariasi. nilai rata-rata variabel eps sebesar 290,700 menggambarkan tingkat profitabilitas yang tinggi dari rata-rata perusahaan dalam sampel yang dilihat dari laba per saham yang dimiliki pemegang saham perusahaan. nilai minimum eps perusahaan adalah sebesar -143,932 menunjukan nilai terendah dari laba persaham yang diterima perusahaan dalam sampel. hal ini menggambarkan bahwa perusahaan tersebut belum mampu mengoptimalkan profitabilitas melalui operasional yang belum maksimal, sehingga laba yang diterima perusahaan bernilai negatif. operasional yang belum maksimal dapat dilihat dari pengeluaran beban operasional terlalu tinggi namun tidak disertai pendapatan yang tinggi, sehingga laba perusahaan bernilai negatif yang juga berdampak pada laba per lembar saham yang negatif. sementara nilai maksimum eps pada tabel 2 adalah sebesar 1614,297 menunjukkan nilai yang positif dan mencerminkan nilai tertinggi dari laba per saham yang diterima perusahaan. semakin tingginya nilai eps yang dihasilkan oleh suatu perusahaan menunjukkan bahwa perusahaan tersebut tingkat profitabilitasnya semakin tinggi. pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 68 pengujian inner model inner model atau structural model adalah pengujian yang dilakukan untuk melihat hubungan antar konstruk, nilai signifikansi dan r-square dari model penelitian. uji inner model dalam penelitian ini menggunakan r-square untuk konstruk endogen, uji t, serta signifikansi dari koefisien parameter model structural. pengujian ini dilakukan dengan menggunakan calculate model dan bootstraping untuk melihat r-square dan nilai signifikansi model. pengujian inner model dimulai dengan melihat r-square untuk setiap konstruk endogen. model ini dilakukan untuk menilai pengaruh variabel laten eksogen terhadap variabel endogen apakah mempunyai pengaruh yang substantif. semakin besar r-square maka semakin besar variabel eksogen tersebut dapat menjelaskan variabel endogen. nilai r-square hasil pengujian inner model dapat dilihat pada tabel 4.3 dibawah ini : tabel 3 nilai r-square r-square ic roa 0,237 ato 0,070 mb 0,252 mc 0,233 eps 0,065 berdasarkan tabel 3 nilai r-square roa adalah sebesar 0,237. hal ini menujukkan bahwa variabel intellectual capital dapat menjelaskan variabel roa sebesar 23,7% sedangkan sisanya 76,3% dijelaskan oleh variabel atau faktor lain diluar penelitian. selanjutnya, nilai r-square ato adalah sebesar 0,070 menunjukkan bahwa intellectual capital dapat menjelaskan variabel ato sebesar 7%. angka tersebut relatif kecil untuk menjelaskan keterkaitan antara kedua variabel tersebut karena 93% dijelaskan oleh variabel atau faktor lain yang tidak digunakan dalam penelitian ini. nilai r-square yang cukup besar untuk variabel mb adalah sebesar 0,252. hal ini memberikan menggambarkan bahwa variabel mb dapat dijelaskan oleh variabel intellectual capital sebesar 25,2%, sementara sisanya dijelaskan oleh variabel dan faktor lain diluar penelitian ini sebesar 74,8%. nilai r-square mc sebesar 0,233. arti dari nilai tersebut adalah intellectual capital dapat menjelaskan variabel mc sebesar 23,3%. hal ini berarti bahwa masih terdapat masih terdapat variabel atau faktor lain yang mempengaruhi besarnya mc yaitu sebesar 76,7%. sementara nilai r-square untuk variabel eps yaitu sebesar 0,065. hal ini berarti bahwa variabel intellectual capital dapat menjelaskan variabel eps sebesar 6,5% sementara 93,5% dipengaruhi oleh variabel atau faktor lain yang tidak digunakan dalam penelitian ini. pengujian inner model tahap berikutnya dilakukan untuk melihat pengaruh konstruk laten pada variabel eksogen terhadap variabel endogen yaitu dengan membandingkan nilai tstatistic dan nilai t-tabel. kriteria penerimaan hipotesis dilakukan dengan membandingkan nilai t-statistic dengan t-tabel pada  = 5% (1,673). jika nilai t-statistic > t-tabel maka hipotesis alternatif (ha) diterima artinya hipoteis diterima, sebaliknya jika t-statistic < t-tabel maka hipotesis nol (h0) diterima artinya hipotesis ditolak. jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 69 tabel 4 hasil uji inner model variable original sample estimate t-statistic t-tabel hipotesis ic -> roa 0,487 5,438 1,673 diterima ic -> ato 0,265 1,719 1,673 diterima ic -> mb 0,502 3,947 1,673 diterima ic -> mc 0,482 4,419 1,673 diterima ic -> eps 0,255 2,013 1,673 diterima pembahasan pengaruh intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan roa (return on assets) penelitian ini membuktikan bahwa intellectual capital berpengaruh signifikan terhadap roa dan memiliki arah positif. hal ini mengindikasikan bahwa peningkatan ic akan berdampak pada peningkatan roa. peningkatan value added sebagai hasil efisiensi dan efektifitas dari pengolahan aset fisik berupa ekuitas (modal) perusahaan menghasilkan laba yang maksimal, sehingga berdampak pada peningkatan roa. karyawan telah berhasil ditempatkan dan menempatkan diri dalam posisi stakeholder perusahaan, sehingga karyawan dapat memaksimalkan kemampuan intelektual yang dimilikinya untuk menciptakan nilai yang berdampak pada peningkatan kinerja keuangan perusahaan. hasil penelitian ini konsisten dengan penelitian ulum (2008) yang menyatakan bahwa intellectual capital berpengaruh signifikan terhadap roa perusahaan perbankan di indonesia. pengaruh intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan ato (asset turnover) berdasarkan hasil pengujian kedua yang telah dilakukan membuktikan bahwa intellectual capital berpengaruh signifikan terhadap kinerja keuangan yang diukur dengan ato dan memiliki arah yang positif. hal ini menunjukkan bahwa intellectual capital mempengaruhi tingkat produktifitas perusahaan. pemanfaatan intellectual capital di indonesia pada umumnya dilakukan dengan pengolahan aset fisik berupa modal perusahaan. pengelolaan aset fisik berupa modal mendorong perusahaan dalam menciptakan value added yang dapat dituangkan dalam penciptaan value creation product yang membuat perusahaan menghasilkan sesuatu yang lebih dari yang diinvestasikan. value creation product oleh perusahaan biasanya dituangkan melalui penciptaan differensiasi product, ukuran, varian dan variasi lain yang membuat produk perusahaan menjadi lebih menarik dan berkualitas, sehingga produk yang diciptakan perusahaan memilki keunggulan dari produk pesaing yang terlihat dari respon konsumen. respon konsumen membawa peningkatan penjualan yang berdampak pada naiknya ato perusahaan. semakin menarik dan berkualitas produk yang ditawarkan perusahaan, maka semakin baik respon konsumen terhadap produk yang berdampak pada peningkatan penjualan perusahaan sehingga total pendapatan yang diterima perusahaan juga akan meningkat. dapat disimpulkan bahwa ketika intellectual capital dikelola dengan baik, ato perusahaan akan naik. hasil penelitian ini konsisten dengan penelitian ulum (2008) yang menyatakan bahwa intellectual capital berpengaruh signifikan terhadap ato perusahaan perbankan di indonesia. pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 70 pengaruh intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan mb (market to book value) pengujian hipotesis ketiga dalam penelitian ini menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap mb yang ditunjukkan dari nilai original sampel estimate dan nilai t-statistic yang positif dan signifikan. hal ini mencerminkan bahwa semakin tinggi nilai intellectual capital, maka nilai market to book value juga akan semakin tinggi. optimalisasi pemanfaatan aset fisik berupa modal untuk menciptakan value added dalam perusahaan menyebabkan operasional yang baik berupa peningkatan pada penjualan produk. apabila terjadi peningkatan penjualan, maka total pendapatan dan laba bersih yang diterima perusahaan juga akan naik. hal ini akan tergambar pada laporan keuangan yang akan dihasilkan oleh perusahaan. laporan keuangan merupakan cerminan kinerja perusahaan dalam satu periode, sehingga pasar, dalam hal ini terutama pihak investor dan kreditor akan menilai perusahaan berdasarkan nilai yang tercermin dari laporan keuangan tersebut. semakin baik nilai perusahaan tersebut maka apresiasi pasar terhadap nilai perusahaan akan semakin baik yang berdampak pada peningkatan nilai mb. dengan demikian, dapat diyakini bahwa perusahaan yang telah memanfaatkan intellectual capital dengan baik akan mampu bersaing dan bertahan di lingkungan bisnis yang dinamis karena telah mendapat kepercayaan dari pihak investor dan kreditor. hasil penelitian ini sesuai dengan hasil penelitian firrer dan william (2003) pada perusahaan afrika selatan dan penelitian chen at all (2005) pada perusahaan taiwan yang menyatakan bahwa intellectual caputal berpengaruh signifikan positif terhadap mb (market to book value). chen at all (2005) mencatatat selama tahun 1997-2001, dalam us standard and poors (s&p) 500, rasio nilai pasar terhadap nilai buku meningkat dari 1 sampai 5. peningkatan ini diartikan sebagai intellectual capital. intellectual capital mencakup lebih dari sekedar properti intelektual seperti hak cipta, paten, dan bentuk lainnya. intellectual capital merupakan gabungan dari kemampuan, pengetahuan, keahlian, hubungan dengan masyarakat, manajemen yang berkualitas, proses dan inovasi yang dimiliki perusahaan untuk meningkatkan nilai perusahaan. pengaruh intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan mc (market capitalization) hipotesis keempat menguji pengaruh intellectual capital terhadap mc. berdasarkan hasil pengujian, ditemukan bahwa intellectual capital terbukti berpengaruh signifikan dan memiliki arah positif terhadap kinerja keuangan yang diukur berdasarkan mc. artinya, intellectual capital dan market capital saling mempengaruhi. peningkatan intellectual capital yang dihasilkan melalui penciptaan value added, akan mempengaruhi peningkatan pada market capitalization atau yang biasa disebut dengan nilai kapitalisasi pasar. hal ini membuktikan bahwa value added membawa peningkatan pada jumlah saham beredar dan harga saham yang ada di perusahaan. semakin banyak jumlah saham yang beredar diperusahaan, maka semakin banyak lembaran saham yang dapat ditawarkan perusahaan kepada pemegang saham atau investor. begitu juga dengan tinggi harga saham perusahaan, semakin tinggi minat investor dan kreditor terhadap suatu perusahaan tersebut karena harga saham yang tinggi menjamin keberlangsungan suatu perusahaan. hasil penelitian ini konsisten dengan hasil penelitian abdolmohammadi (2005) yang menyatakan bahwa intellectual capital terbukti signifikan terhadap nilai market capitalization perusahaan. abdolmohammadi mengungkapkan bahwa penggunaan intellectual capital yang diungkapkan dalam laporan keuangan berupa penyajian biaya pendidikan dan latihan, penggunaan tekhnologi akan menaikkan market capitalization suatu perusahaan. artinya, perusahaan yang mengungkapkan lebih banyak komponen intellectual capital dalam laporan tahunannya cenderung memiliki nilai market capitalization yang lebih tinggi. market capitalization yang tinggi membuat investor dan kreditor semakin mudah jurnal akuntansi issn 2303-0356 vol. 6, no.1, februari 2016 hal. 53-74 71 untuk mengetahui prospek dan kinerja perusahaan secara keseluruhan, sehingga calon investor akan mempercayakan investasinya pada perusahaan tersebut. pengaruh intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan eps (earnings per share) pengujian hipotesis kelima menunjukkan bahwa intellectual capital berpengaruh signifikan dan positif terhadap kinerja keuangan perusahaan yang diukur berdasarkan eps. hal ini menunjukkan bahwa kenaikan ic akan berdampak pada kenaikan eps. dalam resources based theory, perusahaan dapat mencapai keunggulan apabila perusahaan memiliki sumber daya yang unggul dan mempunyai kemampuan dalam mengelola sumber daya tersebut (hadiwijaya, 2013). dengan memanfaatkan sumber daya, perusahaan akan mencapai kinerja yang baik. kinerja yang baik akan menghasilkan laba yang maksimal, sehingga laba per saham perusahaan juga akan semakin tinggi. hal ini merupakan salah satu keunggulan perusahaan yang dipertimbangkan oleh pihak stakeholder terutama bagi pihak investor dan kreditor berupa jaminan pemberian feedback yang baik melalui pembayaran dividen atau pengembalian pinjaman. semakin besar laba yang didapat oleh perusahaan, maka semakin besar pula pengembalian dividen yang diterima oleh investor dan semakin tepat waktu pengembalian pinjaman perusahaan kepada pihak kreditor. penelitian ini sejalan dengan hasil penelitian tan et al (2007) yang berhasil membuktikan intellectual capital berpengaruh terhadap eps di perusahaan publik di bursa singapura. tan (2007) bahwa perusahaan yang aktif memelihara dan meningkatkan ic akan mengalami kinerja yang unggul. penutup simpulan berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa: 1. intellectual capital berpengaruh positif terhadap kinerja keuangan yang diukur dengan return on assets (roa). dimana tingkat profitabilitas perusahaan akan meningkat seiring dengan meningkatnya efektifitas dan efisiensi karyawan dalam mengelola sumber daya perusahaan. 2. intellectual capital berpengaruh positif terhadap kinerja keuangan yang diukur dengan assets turnover (ato). hasil pengujian membuktikan bahwa pengelolaan intellectual capital mendorong produktifitas karyawan dalam menghasilkan produk yang memilki keunggulan dari produk pesaing lainnya. 3. intellectual capital berpengaruh positif terhadap kinerja keuangan yang diukur dengan market to book value (mb). optimalisasi pemanfaatan aset fisik berupa modal menciptakan value added yang menyebabkan naiknya apresiasi pasar terhadap nilai yang ditawarkan perusahaan. 4. intellectual capital berpengaruh positif terhadap kinerja keuangan yang diukur dengan market capitalization (mc). peningkatan kinerja yang terlihat pada peningkatan market capitalization perusahaan disebabkan oleh pemanfaatan intellectual capital yang ada di dalam perusahaan, yaitu melalui pengolahan ekuitas atau modal perusahaan sehingga menghasilkan nilai tambah bagi perusahaan. 5. intellectual capital berpengaruh positif terhadap kinerja keuangan yang diukur dengan earning per share (eps). penggunaan intellectual capital mendorong terciptanya operasional yang baik bagi perusahaan, sehingga mrnghasilkan laba yang tinggi untuk dibagikan kepada para pemegang saham. pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 72 implikasi dan keterbatasan 1. penelitian ini memberikan gambaran bahwa intellectual capital melalui efisiensi penggunaan ekuitas dapat meningkatkan kinerja keuangan perusahaan. sehingga intellectual capital dapat dijadikan sebagai salah satu strategi untuk meningkatkan kinerja keuangan perusahaan dan menjaga kepercayaan investor terhadap perusahaan. 2. penelitian ini sejalan dengan teori stakeholder yang menyatakan bahwa intellectual capital dan kinerja keuangan perusahaan berhubungan positif. hasil penelitian menunjukkan bahwa pengelolaan intellectual capital akan berdampak pada kenaikan kinerja keuangan perusahaan. keterbatasan berdasarkan hasil penelitian, ditemukan beberapa keterbatasan, antara lain adalah sebagai berikut: 1. penelitian hanya fokus pada lingkup perusahaan manufaktur saja sehingga hasil penelitian belum dapat digeneralisasi sehingga untuk peneliti selanjutnya sarankan memperluas sampel dengan menambah sampel perusahaan yang penggunaan intellectual capitalnya lebih menonjol seperti perusahaan real estate, perusahaan infrastruktur, perusahaan komunikasi dan lain-lain. 2. penelitian ini belum mampu mengungkap penggunaan intellectual capital secara keseluruhan, yaitu hanya melihat intellectual capital dengan tiga indikator saja, sehingga kaitannya dengan kinerja keuangan perusahaan belum menujukkan hasil yang maksimal. penelitan selanjutnya diharapkan mampu mengungkap intellectual capital lebih banyak. peneliti selanjutnya bisa menggunakan temuan peneliti lain selain pulic yang mengungkapkan intellectual capital yang di hubungan dengan pihak eksternal perusahaan misalnya hubungan dengan costumer capital. seperti pada penelitian evidson dan sullivian (1996) dan stewart (1997). 3. penelitian ini menggunakan rasio keuangan yang terbatas dalam menjelaskan kinerja keuangan perusahaan. pada penelitian selanjutnya diharapkan dapat menambah variabel lain seperti variabel non keuangan. serta menambah variabel kontrol seperti pada penelitian firrer dan william (2003) yaitu leverage, roe dan industry tipe. sehingga hasil penelitian lebih akurat. 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s.j. cheng and y. hwang. 2005. an empirical investigation of the relationship between intellectual capital and firms market value and financial performance. journal of intellectual capital. deegan, c. 2004. financial accounting theory. mcgraw-hill book company. sydney. dewi, citra puspita. 2011. pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bei tahun 2007-2009. skripsi. badan penerbit undip. semarang. fahmi, irfan. (2013). analisis laporan keuangan. anggota ikatan penerbit indonesia (ikapi). bandung. firrer, s. and s. m. williams. 2003. intellectual capital and traditional measures of corporate performance. journal of intellectual capital. freeman, r.e., and reed. 1983. stockholders and stakeholders: a new perspective on corporate governance. californian management review 25 (2). freeman, r, e. 1984. strategic management: a stakeholder approach. new york: cambridge university press. tersedia : https://books.google.com/books?isbn=0521151740. [10 desember 2014] hanafi, hamduh m. dan halim, abdul. 2003. analisa laporan keuangan. yogyakarta: upp-amp ykpn. ikatan akuntan indonesia. 2014. pernyataan standar akuntansi keuangan no.19. jakarta. salemba empat. kuryanto, benny. 2008. pengaruh intellectual capital terhadap kinerja perusahaan. universitas diponegoro semarang. sna xi pontianak. kusumo, bambang parto. 2012. study empiris pengaruh modal intelektual terhadap kinerja keuangan, pertumbuhan perusahaan, dan nilai pasar pada perusahaan yang terdaftar di bursa efek indonesia (bei). skirpsi. badan penerbit undip. semarang. pramelasari. yosi metta. 2010. pengaruh intellectual capital terhadap nilai pasar dan kinerja keuangan perusahaan. skripsi. badan penerbit undip. semarang. pulic, a. 1998. measuring the performance of intellectual potential in knowledge economy. paper presented at the 2nd mcmaster word congress on measuring and managing intellectual capital by the austrian team for intellectual potential. rachmawati, damar asih dwi. 2012. pengaruh intellectual capital terhadap return on assets (roa) perbankan. jakarta. jurnal nominal 1 (1). rupert, booth. (1998), “the measurement of intellectual capital”, management accounting. (nov) 76, p26-28. sawarjuwono, tjiptohadi dan agustine prihatin kadir. 2003. intellectual capital:perlakuan, pengukuran dan pelaporan (sebuah library research). jurnal akuntansi dan keuangan 5 (1), p31-51. sucipto. 2003. penilaian kinerja keuangan. medan: universitas sumatera utara. sugiono. 2009. metode penelitian bisnis. bandung: alfabeta. tan, h.p, d. plowman and p. hancock. 2007. intellectual capital and financial returns of companies. journal of intellectual capital, 8 (1). tandelin, eduardus. 2009. portofolio dan investasi. yogyakarta: kanisius. https://books.google.com/books?isbn=0521151740.%5b10 pengaruh intellectual capital terhadap kinerja keuangan…… nikmah dan hera apriyanti 74 ulum, ihyaul, i. ghozali dan a. chariri. 2008. intellectual capital dan kinerja keuangan perusahaan: suatu analisis dengan pendekatan partial least squares. paper dipresentasikan pada acara simposium nasional akuntansi xi. pontianak. ulum, ihyaul. 2009. “intellectual capital : konsep dan kajian empiris”. yogyakarta : graha ilmu. widarjo, wahyu. 2011. pengaruh modal intelektual dan pengungkapan modal intelektual pada nilai perusahaan yang melakukan initial public offering. jurnal akuntansi dan keuangan indonesia, 8 (2). jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 155 163 155 analisis alokasi dana desa di kebupaten lebong tahun 2016 analysis of village fund instruments (dd) in lebong district in 2016 nosy mayasari 1), abdullah2) universitas bengkulu, jl. wr. supratman,kandang limun, muara bangkahulu, bengkulunossymys@gmail,com 1 ), abdullah@unib.ac.id 2 ) abstract this study aims to analyze whether the procedure of allocation of village funds in lebong regency has been in accordance or not in accordance with regulation of the minister of finance ri no.49 of 2016 on procedure of allocation of village funds. this research uses descriptive research approach. the data used in this study is secondary data, in the form of lebong village fund (dd) data issued by minister of finance regulation no. 49 of 2016, population, area, poverty rate, and geographical difficulties index. the object of research in this study as many as 12 district in lebong district. the results of the research analysis indicate that the procedures for allocating village funds have followed the guidelines of the applicable rules, but the data used in the calculation of village fund allocation are not all sourced from the central bureau of statistics of lebong regency while in the minister of finance regulation no.49 of 2016 data must be sourced from the statistics field. key words: village fund allocation abstrak penelitian ini bertujuan untuk menganalisis apakah tata carapengalokasian dana desa pada kabupaten lebong telah sesuai atau belum sesuai denganperaturan menteri keuangan ri no.49 tahun 2016 tentang tata cara pengalokasian dana desa. penelitian ini menggunakan penelitian pendekatan deskriptif. data yang digunakan pada penelitian ini adalah data sekunder, berupa data pagu dana desa (dd) kabupaten lebong yang dikeluarkan oleh peraturan menteri keuangan no 49 tahun 2016,jumlah penduduk, luas wilayah, angka kemiskinan, dan indeks kesulitan geografis.objek penelitian dalam penelitian ini sebanyak 12 kecamatan di kabupaten lebong. hasil analisis penelitian menunjukkan bahwa tata cara pengalokasian dana desa sudah mengikuti petunjuk dari aturan yang berlaku, tetapi data-data yang digunakan dalam perhitungan pengalokasian dana desa tidak semua bersumber dari badan pusat statistik kabupaten lebong sedangkan di dalam peraturan menteri keuangan no.49 tahun 2016 sumber data harus bersumber dari bidang statistik. kata kunci :pengalokasian dana desa pendahuluan sesuai dengan uu. no 23 tahun 2014 tentang pemerintahan daerah bahwa penyelenggaraan pemerintahan daerah, diarahkan untuk mempercepat terwujudnya kesejahteraan masyarakat melalui peningkatan pelayanan, pemberdayaan, peran serta masyarakat dan peningkatan daya saing daerah dengan memperhatikan prinsip demokrasi, pemerataan, keadilan dan kekhasan suatu daerah dalam sistem negara kesatuan republik indonesia. oleh karena itu, pemerintah daerah berhak untuk mengatur dan mengurus sendiri urusan pemerintahan menurut asas otonom. pelaksanaan otonomi daerah merupakan sarana pemerintah untuk melaksanakan reformasi administrasi ditubuh pemerintah dan bertujuan untuk memperbaiki praktek penyelenggaraan pemerintahan di indonesia. hal ini analisis alokasi dana desa di kabupaten... nosy mayasari dan abdullah 156 didukung dengan diberlakukannya undang-undang no. 23 tahun 2014 tentang pemerintahan daerah. pelaksanaan otonomi daerah yang baik harus didukung oleh semua pihak yang terkait, baik dari segi sumber dana (anggaran) serta sumber daya alam. akan tetapi sumber daya tersebut tidak boleh dibiarkan saja namun harus dikelola secara maksimal agar menghasilkan sumber dana untuk daerah. efisiensi dan efektivitas penyelenggaraan pemerintahan daerah perlu ditingkatkan dengan lebih memperhatikan aspek-aspek hubungan antara pemerintah pusat dengan daerah dan antar daerah. pada uu no. 23 tahun 2014 menjelaskan tentang daerah yang bersifat otonom dalam pelaksanaan kegiatan pemerintahan menerapkan asas desentralisasi. desentralisasi keuangan dan otonomi daerah adalah wujud dari reformasi yang mengharapkan tata kelola pemerintah yang baik, pelaksanaan dari pemerintahan yang baik dapat dilihat dengan adanya transparansi dan akuntabilitasi. dimana setiap informasi yang bersifat umum dapat diakses dengan mudah bagi pihak yang membutuhkan. tujuan umum kebijakan otonomi daerah/desentralisasi adalah memberi peluang dan kesempatan bagi terwujudnya pemerintah yang baik terkait, baik dari segi sumber dana (anggaran) serta sumber daya alam. akan tetapi sumber daya tersebut tidak boleh dibiarkan saja namun harus dikelola secara maksimal agar menghasilkan sumber dana untuk daerah. efisiensi dan efektivitas penyelenggaraan pemerintahan daerah perlu ditingkatkan dengan lebih memperhatikan aspek-aspek hubungan antara pemerintah pusat dengan daerah dan antar daerah. pada uu no. 23 tahun 2014 menjelaskan tentang daerah yang bersifat otonom dalam pelaksanaan kegiatan pemerintahan menerapkan asas desentralisasi. desentralisasi keuangan dan otonomi daerah adalah wujud dari reformasi yang mengharapkan tata kelola pemerintah yang baik, pelaksanaan dari pemerintahan yang baik dapat dilihat dengan adanya transparansi dan akuntabilitasi. dimana setiap informasi yang bersifat umum dapat diakses dengan mudah bagi pihak yang membutuhkan. tujuan umum kebijakan otonomi daerah/desentralisasi adalah memberi peluang dan kesempatan bagi terwujudnya pemerintah yang baik dan bersih di daerah, dimana pelaksanaan tugas pemerintah daerah harus didasarkan atas prinsip efektif, efisien, terbuka, dan akuntabel. terdapat tiga misi utama pelaksanaan otonomi daerah dan desentralisasi fiskal, yaitu meningkatkan kualitas dan kuantitas pelayanan publik serta kesejahteraan masyarakat, menciptakan efisiensi dan efektifitas pengelolaan sumber daya daerah, dan memberdayakan dan menciptakan ruang bagi masyarakat (publik) untuk berpartisipasi dalam proses pembangunan. penyelenggaraan pemerintahan desa tidak terpisahkan daripenyelenggaraan otonomi daerah, dimana penyelenggaraan pemerintahan desa merupakan unit terdepan (ujung tombak) dalam pelayanan kepada masyarakat serta menjadi tonggak strategis untuk keberhasilan semua program yang dijalankan pemerintah. oleh sebab itu upaya untuk memperkuat desa (pemerintahan desa dan lembaga kemasyarakatan desa) merupakan tahap awal untuk mempercepat terwujudnya kesejahteraan masyarakat sebagai hakikat dari otonomi daerah. berdasarkan peraturan pemerintah nomor8tahun2016 tentang dana desa (dd) yang bersumber dari apbn,bahwadana desa (dd) adalah dana yang bersumber dari anggaran pendapatan dan belanja negara yang diperuntukkan bagi desa yang ditransfer melalui anggaran pendapatan danbelanjadaerahkabupaten/kota. dana desa dialokasikan oleh pemerintah untuk desa. dengan bergulirnya dana-dana perimbangan tersebut melalui dana desa dapat menjadikan desa benar-benar sejahtera. dana desa dengan asas adil dan merata, tidak diskriminatif, transparan, mendorong kemajuan bagi desa penerima. pedoman daerah untuk menghitung besarnya dana desa setiap desa berdasarkan peraturan menteri keuangan republik indonesia nomor: 49/pmk.07/2016 tentang tata cara pengalokasian, penyaluran, penggunaan, pemantauan dan evaluasi dana desa yang dijabarkan di dalam peraturan bupati. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 155 163 157 pada tahun 2016 sumber dana di kabupaten lebong bersumber dari anggaran pendapatan dan belanja negara (apbn). pemberian dana desa di kabupaten lebong, pemerintah kabupaten telah mengeluarkan petunjuk teknis melalui peraturan bupati lebong no. 17 tahun 2016 tentang tata cara pembagian dan penetapan besaran dana desa setiap desa dalam kabupaten lebong tahun anggaran 2016. dana desa merupakan bantuan langsung yang dialokasikan kepada pemerintah desa, digunakan untuk meningkatkan sarana pelayanan masyarakat, kelembagaan dan prasarana desa. dimana pemanfaatan dan administrasi pengelolaan dilakukan dan dipertanggung jawabkan oleh kepala desa. penelitian ini mengambil topik utama mengenai dana desa dengan tujuan untuk dapat melihat apakah dengan diberlakukannya kebijakan melalui peraturan bupati lebong no. 17 tahun 2016 dalam pengalokasian dana desa telah sesuai aturan yang berlaku dengan menggunakan formula dan data-data yang bersumber dari lembaga/instansi yang berwenang berdasarkan asas adil dan merata. asas adil untuk setiap desa berdasarkan nilai bobot desa yang dihitung berdasarkan empat variabel yaitu jumlah penduduk, jumlah penduduk miskin, luas wilayah dan indeks kesulitan geografis. sedangkan asas merata adalah besarnya bagian dana desa yang sama untuk setiap desa. untuk itu diharapkan dana desa digunakan secara efektif dan efisien untuk meningkatkan pelayanan masyarakat yang merupakan tujuan dari desentralisasi yaitu mempercepat pembangunan dan pemerataan hasil pembangunan, serta memaksimalkan potensi daerah untuk membiayai kebutuhan daerah. kerangka teoritis dan hipotesis daerah sebagai satu kesatuan masyarakat hukum yang mempunyai otonomi, berwenang mengatur dan mengurus daerahnya sesuai aspirasi dan kepentingan masyarakat sepanjang tidak bertentangan dengan tatanan hukum nasional dan kepentingan umum. dalam rangka memberikan ruang yang lebih luas kepada daerah untuk mengatur dan mengurus kehidupan warga maka pemerintah pusat dalam membuat kebijakan harus memperhatikan kearifan lokal dan sebaliknya daerah ketika membentuk kebijakan baik dalam bentuk peraturan daerah maupun kebijakanlainnya juga memperhatikankepentingan nasional.dengan demikian akan tercipta keseimbangan antara kepentingan nasional yang sinergis dengan tetap memperhatikan kondisi, kekhasan, dan kearifan lokal dalam penyelenggaraan pemerintahan secara keseluruhan. menurut azam awang (2010) menyatakan bahwa “otonomi mengandung arti kemandirian untuk mengatur dan mengurus urusan (rumah tangganya) sendiri.” menurut murtir jeddawi (2006) ,otonomi daerah diartikan sebagai, “otonomi daerah adalah wewenang daerah untuk mengatur dan mengurus kepentingan masyarakat setempat sesuai prakarsa sendiri berdasarkan aspirasi masyarakat dan batas wewenang yang diberikan pemerintah sesuai peraturan perundang-undangan yang berlaku.” sedangkan dalam pasal 1 angka (6) undangundang nomor 23 tahun 20104 tentang pemerintahan daerah, menyebutkan bahwa “otonomi daerah adalah hak, wewenang dan kewajiban daerah otonom untuk mengatur dan mengurus sendiri urusan pemerintahan dan kepentingan masyarakat setempat dalam sistem negara kesatuan republik indonesia.” menurut uu no.23 tahun 2014 pemberian otonomi yang seluas – luasnya kepada daerah diarahkan untuk mempercepat terwujudnya kesejahteraan masyarakat melalui peningkatan pelayanan, pemberdayaan, dan peran serta masyarakat. melalui otonomi daerah diharapkan mampu meningkatkan daya saing dengan memperhatikan prinsip demokrasi, pemerataan, keadilan, keistimewaan dan kekhususan serta potensi dan keanekaragaman daerah dalam sistem negara kesatuan republik indonesia. dalam pasal 1 angka 2 undangundang no. 23 tahun 2014 tentang pemerintah daerah disebutkan bahwa “pemerintahan daerah adalah penyelenggara urusan pemerintah analisis alokasi dana desa di kabupaten... nosy mayasari dan abdullah 158 oleh pemerintah daerah dan dewan perwakilan rakyat daerah menurut asas otonomi dan tugas pembantuan dengan prinsip otonomi seluasluasnya dalam sistem dan prinsip negara kesatuan republik indonesia sebagaimana dimaksud dalam undang-undang dasar negara republik indonesia tahun 1945. sedangkan pada pasal 1 angka 3 pemerintah daerah adalah kepala daerah sebagai unsur penyelenggara pemerintahan daerah yang memimpin pelaksanaan urusan pemerintahan yang menjadi kewenangan daerah otonomi. pemerintah daerah meliputi gubernur, bupati atau walikota dan perangkat daerah sebagai unsur penyelenggara pemerintahan daerah. berkaitan dengan hal itu peran pemerintah daerah adalah segala sesuatu yang dilakukan dalam bentuk cara tindakan, baik dalam rangka melaksanakan otonomi daerah sebagai suatu hak, wewenang dan kewajiban pemerintah daerah untuk mengatur dan mengurus sendiri urusan pemerintahan dan kepentingan masyarakat setempat sesuai dengan peraturan perundangundangan. peraturan daerah merupakan kebijakan umum pada tingkat daerah yang dihasilkan oleh lembaga eksekutif dan lembaga legislatif sebagai pelaksana asas desentralisasi dalam rangka mengatur dan mengurus rumah tangga daerah. peraturan daerah adalah salah satu produk peraturan perundangundangan tingkat daerah yang dibentuk oleh kepala daerah, baik daerah propinsi maupun daerah kabupaten/kota dengan dewan perwakilan rakyat daerah provinsi maupun kabupaten kota. kewenangan daerah dalam membentuk peraturan daerah secara legalitas ditegaskan dalam undangundang nomor 23 tahun 2014 tentang pemerintahan daerah pasal 1 angka 25 peraturan daerah yang selanjutnya disebut perda atau yang disebut dengan nama lain adalah perda provinsi dan perda kabupaten/kota dan secara teknis diatur lebih lanjut dalam peraturan perundang – undangan lainnya. dalam pembentukan peraturan daerah tidaklah mudah karena memerlukan pengetahuan dan pemahaman yang cukup terutama tentang teknik pembentukannya, sehingga peraturan daerah yang dibentuk tidak bertentangan dengan peraturan perundang-undangan dan kepentingan umum. keuangan daerah merupakan bagian integral dari keuangan negara dalam pengalokasian sumber-sumber ekonomi, pemerataan hasil-hasil pembangunan dan menciptakan stabilitas ekonomi guna stabilitas sosial politik. peranan keuangan daerah menjadi semakin penting karena adanya keterbatasan dana yang dapat dialihkan ke daerah berupa subsidi dan bantuan. peranan keuangan daerah akan dapat meningkatkan kesiapan daerah untuk mendorong terwujudnya otonomi daerah yang lebih nyata dan bertanggung jawab. penyerahan sumber keuangan daerah baik berupa pajak daerah dan retribusi daerah maupun berupa dana perimbangan merupakan konsekuensi adanya penyerahanurusan pemerintahan kepada daerah yang diselenggarakan berdasarkanasas otonomi. untuk menjalankan urusan pemerintahan, daerah harus mempunyai sumber keuangan agar mampu memberikan pelayanan dan kesejahteraan kepada masyarakat di daerah. pemberian sumber keuangan kepada daerah harus seimbang dengan beban atau urusan pemerintahan yang diserahkan kepada daerah. keseimbangan sumber keuangan ini merupakan jaminan terselenggaranya urusan pemerintahan daerah. konsep otonomi desa sebenarnya adalah sebuah konsep yang dimaknai sebagai adanya kemampuan serta prakarsa masyarakat desa untuk dapat mengatur dan melaksanakan dinamika kehidupannya dengan didasarkan pada kemampuannya sendiri. hal ini berarti bahwa intervensi dari luar desa sendiri sedapat mungkin untuk dihilangkan atau paling tidak dikurangi. keberadaan otonomi desa merupakan sesuatu yang memang telah ada sejak desa itu mulai ada, dan bukan merupakan sebuah limpahan wewenang dari negara. hal tersebut berarti tidak semua wewenang yang dimiliki oleh daerah otonom dalam pelaksanaan kebijakan otonomi daerah juga sama dengan yang diterima oleh desa. artinya otonomi desa lebih dimaknai sebagai adanya kemampuan serta prakarsa masyarakat desa untuk dapat mengatur dan melaksanakan dinamika kehidupannya dengan sedapat mungkin didasarkan pada kemampuannya sendiri dengan mengurangi intervensi pihak luar, berdasarkan wewenang jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 155 163 159 yang dimilikinya dengan bersandar pada peraturan yang berlaku. pemberlakuan kebijakan otonomi desa juga mengundang berbagai tanggapan serta pandangan, baik itu dari pemerintah maupun masyarakat. demi terlaksananya programprogram pembangunan pedesaan perlu adanya desa-desa yang otonom dibentuk sebagai satu kesatuan masyarakat yang utuh. setiap masyarakat perlu di beritanggung jawab dan peranan tertentu secara langsung dalam soalsoal pembangunan dan pemerintahan desa, sehingga masyarakat tidak hanya sebagai objek pembangunan akan tetapi juga sebagaisubjekdaripembangunanitu sendiri. menurut undang-undang no 6 tahun 2014 tentang desa pasal 1 angka 7 peraturan desa adalah peraturan perundang-undangan yang ditetapkan oleh kepala desa setelah dibahas dan disepakati bersama badan permusyawaratan desa. peraturan ini berlaku di wilayah desa tertentu. peraturan desa merupakan penjabaran lebih lanjut dari peraturan perundang-undangan yang lebih tinggi dengan memperhatikan kondisi sosial budaya masyarakat desa setempat. peraturan desa dilarang bertentangan dengan kepentingan umum dan/atau peraturan perundang-undangan yang lebih tinggi. masyarakat berhak memberikan masukan secara lisan atau tertulis dalam rangka penyiapan atau pembahasan rancangan peraturan desa. untuk melaksanakan peraturan desa, kepala desa menetapkan peraturan kepala desa dan keputusan kepala desa. nama istilah peraturan desa dapat bervariasi di indonesia. jenis peraturan di desa adalah peraturan desa, peraturan bersama kepala desa, peraturan kepala desa. peraturan desa ditetapkan oleh kepala desa setelah dibahas dan disepakati bersama badan permusyawaratan desa, rancangan peraturan desa tentang apbdesa, pungutan, tata ruang dan organisasi masyarakat desa harus mendapat evaluasi dari bupati/walikota. peraturan desa dan peraturan kepala desa diundangkan dalam lembaran desa dan berita desa oleh sekretaris desa. sedangkan peraturan bersama kepala desa ditetapkan oleh kepala desa dari 2 desa atau lebih yang melakukan kerjasama antar desa. menurut undang-undang no. 6 tahun 2014 tentang desa pasal 1 angka 10 keuangan desa adalah semua hak dan kewajiban desa yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban desa. dimana dalam pengelolaan keuangan desa, salah satu perangkat desa yang dikenal dengan nama bendahara merupakan perangkat yang ditunjuk oleh kepala desa untuk menerima, menyimpan, menyetorkan, menatausahakan, membayarkan dan mempertanggungjawabkan keuangan desa dalam rangka pelaksanaan apbdes. apbdes adalah rencana keuangan tahunan pemerintah desa dan badan permusyawaratan desa. dana desa (dd) adalah dana yang bersumber dari anggaran pendapatan dan belanja negara yang diperuntukkan bagi desa yang ditransfer melalui anggaran pendapatan dan belanja daerah kabupaten/kota dan digunakan untuk mendanai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. dalam pp no8 tahun 2016 tentang dana desa yang ber sumber dari apbn dikemukakan bahwa dana desa setiap kabupaten/kota dihitung berdasarkan jumlah desa dan dialokasikan secara berkeadilan yaitu sebesar 90 persen dari dana desa dialokasikan secara merata ke setiap desa dan 10 persen dihitung dengan memperhatikan luas wilayah, jumlah penduduk, angka kemiskinan, dan tingkat kesulitan geografis desa. dana desa adalah salah satu isu krusial dalam undang-undang desa, penghitungananggaranberdasarkanju mlahdesa dengan mempertimbangkan jumlah penduduk, angka kemiskinan, luas wilayah, dan tingkat kesulitan geografis, dalam rangka meningkatkan kesejahteraan dan pemerataan pembangunan desa. karena isu yangbegitu krusial, parasenator menilai,penyelenggaraan pemerintahan desa membutuhkan pembinaan dan pengawasan, khususnya penyelenggaraan kegiatan desa.pengalokasian dana desa setiap desa berdasarkan rincian dana desa setiap kabupaten/kota, bupati/walikota menghitung rincian dana desa setiap desa. tata cara pembagian dan penetapan besaran dana desa ditetapkan dengan peraturan bupati/walikota. analisis alokasi dana desa di kabupaten... nosy mayasari dan abdullah 160 metode penelitian penelitian ini bertujuan untuk menggambarkan apakah tata cara pengalokasian dana desa pada peraturan menteri keuangan terhadap pemerintah kabupaten lebong telah sesuai dengan peraturan yang berlaku sehingga dapat mengurangi kesenjangan pembangunan ekonomi antar wilayah di tingkat desa. jenis data yang digunakan adalah data sekunder sedangkan sumber data dalam penelitian ini jumlah penduduk, luas wilayah, jumlah penduduk miskin dan indeks kesulitan geografis yang bersumber dari badan pusat statistik kabupaten lebong dan data yang bersifat kuantitatif berupa rincian pagu dana desa setiap desa berdasarkan peraturan menteri keuangan. setelah semua data dari hasil penelitian ini dikumpulkan dan dihitung maka data dikelompokkan menurut jenis dan sumbernya. adapun metode analisis data yang digunakan adalah metode deskriptif kuantitaf, yakni data yang diperoleh dari peraturan menteri keuangan dibandingkan dengan hasil yang dihitung dan di olah peneliti serta dianalisis.apakah sudah terlaksana atau belum terlaksana sesuai dengan peraturan menteri keuangan ri no.49 tahun 2016 tentang tata cara pengalokasian dana desa yang dijabarkan didalam peraturan bupati, kemudian diuraikan secara rinci untuk mencari penyelesaian. hasil dan pembahasan pengalokasian dana desa yang dihitung telah dilakukan sesuai dengan rumus yang telah ditetapkan oleh pmk. namun, terdapat selisih jumlah pagu dana desa setiap desa/kecamatan, antara jumlah pagu dana desa yang dihitung peneliti berdasarkan rumus yang ditetapkan oleh pmk dengan jumlah pagu yang ditetapkan menteri keuangan berdasarkan pmk, karena adanya perbedaan jumlah alokasi dana desa setiap desa/kecamatan maka pengalokasian dana desa secara proposional belum terlaksana dengan baik. karena adanya perbedaan jumlah dana desa setiap desa/kecamatan, peneliti melakukan wawancara dengan pendamping desa dikecamatankecamatan yang terdapat selisih yaitu kecamatan bingin kuning yang kurangnya jumlah dana desa paling besar yaitu sebesar rp94.574.212,00, kecamatan lebong selatan yang lebih jumlah dana nya paling banyak yaitu sebesar rp167.720.749,00, dan kecamatan lebong atas yang jumlah dana desa hampir sama hanya kurang rp150.188,00 dengan mengemukakan selisih jumlah dana desa yang terjadi. hasil wawancara tersebut ternyata pemerintah kabupaten lebong tidak menggunakan data yang bersumber dari badan pusat statistik, tetapi hanya berdasarkan laporan tahunan kepala desa pada tahun 2015, sedangkan tidak semua desa yang melakukan pendataan setiap tahunnya, ada desa yang melaporkan jumlah penduduk dan jumlah penduduk miskinnya menggunakan data tahun 2014. menurut aturan yang ditetapkan oleh pmk yang mempengaruhi dalam pengalokasian dana desa harus bersumber dari badan pusat statistik. pagu dana desa yang dihitung dengan menggunakan data penentu yang bersumber dari lembaga yang berwenang maka akan tercapai asas yang adil dan merata. hal ini harus menjadi pertimbangan bagi pemerintah daerah dalam melaksanakan serta mengeluarkan kebijakan yang berkaitan dengan dana desa. agar pagu dana desa yang diterima adil dan merata, dan penyelenggaraan pemerintahan didesa dapat berjalan sesuai tujuan yang dicita-citakan yakni meningkatkan dan memberdayakan pelayanan masyarakat. dilihat dari peraturan menteri keuangan telah di tetapkan alokasi dasar memiliki nilai persentase yang besar yaitu 90% dibagi rata untuk semua desa tanpa mempertimbangkan kebutuhan dasar dari desa tersebut. dimana desa yang lebih maju memperoleh jumlah dana yang sama dengan desa yang kurang maju. sementara pengalokasian dana desa berdasarkan formula yang tersedia hanya 10% dari pagu anggaran dana desa dengan hanya jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 155 163 161 mempertimbangkan 4 (empat) variabel yaitu jumlah penduduk, jumlah penduduk miskin, luas wilayah dan indeks kesulitan geografis tanpa memperhatikan kebutuhan dasar masyarakat desa. jika dikaitkan dengan tujuan dari pengalokasian dana desa berdasarkan asas yang adil dan merata, hal ini belum mencapai sasaran yang adil dan merata. program dana desa dapat tercapai sesuai dengan tujuan yang diinginkan tidaklah mudah. dalam pelaksanaan akan ditemukan kendala yang akan mempengaruhi terhambatnya proses pembangunan yang berorientasi pada perwujudan otonomi desa. mencermati kondisi belum terlaksananya dengan baik pengalokasian dana desa di kabupaten lebong sebagai wujud otonomi desa tidak terlepas dari kesiapan dan komitmen dari kabupaten dan desa sebagai subjek dari program ini. penutup simpulan dari hasil analisa pengalokasian dana desa setiap desa/kecamatan ini, maka dapat ditarik kesimpulan sebagai berikut : 1. pengalokasian dana desa sudah mengikuti petunjuk dari peraturan menteri keuangan no 49 tahun 2016 tentang tata cara pengalokasian dana desa. 2. hasil dari jumlah pagu dana desa terdapat selisih di setiap desa/kecamatan hal ini disebabkan karena dalam pembobotan dana desa yang dikeluarkan berdasarkan pmk dengan menggunakan datayang di keluarkan oleh pemerintah kabupaten lebong berdasarkan laporan tahunan kepala desa pada tahun 2015 ,sedangkan tidak semua desa yang melakukan pendataan setiap tahunnya, ada desa yang melaporkan jumlah penduduk dan jumlah penduduk miskinnya menggunakan data tahun 2014. sedangkan menurut peraturan menteri keuangan harus bersumber dari bps. implikasi penelitian berdasarkan kesimpulan penelitian diatas, maka implikasi dari penelitian ini adalah sebagai berikut : 1. bagi pemerintah kabupaten lebong, hasil penelitian ini dapat menjadi bukti empiris dan bahan evaluasi untuk pemerintahan dalam pengalokasian dana desa dan penyediaan sumber data di bidang statistik. 2. bagi akademisi/mahasiswa, hasil penelitian ini diharapkan dapat mendorong dan memperkaya penelitian dalam bidang akuntansi sektor public sehingga dapat meningkatkan pengetahuan mengenai tata cara pengalokasian dana desa. keterbatasan penelitian penelitian ini memiliki keterbatasan yang memerlukan perbaikan untuk penelitian selanjutnya. sampel pada penelitian ini tidak semuanya ada di badan pusat statustik kabupaten lebong dan data yang ada di bps kabupaten lebong hanya jumlah penduduk dan luas wilayah. sedangkan jumlah penduduk miskin diperoleh dari dinas pemberdayaan masyarakat desa dan sosial, dan indeks kesulitan georafis diperoleh di badan keuangan daerah (bkd) kabupaten lebong. analisis alokasi dana desa di kabupaten... nosy mayasari dan abdullah 162 saran berdasarkan kesimpulan dan keterbatasan diatas, peneliti menyarankan badan pusat statistik kabupaten lebong dapat menyediakan data-data yang merupakan bobot dari pengalokasian dana desa. dan pemerintah kabupaten lebong dapat menggunakan data-data yang terdapat di badan pusat statistik sesuai dengan peraturan yang berlaku. daftar pustaka al-fithrie, n. l. 2015. pengaruh moral reasoning dan ethical sensitivity terhadap persepsi etis mahasiswa akuntansi dengan gender sebagai variabel moderasi (studi kasus pada mahasiswa akuntansi uny). jurnal universitas negeri yogyakarta. vol. 3, no. 6 (2015). ajzen, i. 1991. the theory of planned behavior. in: organizational behavior and human decision process. amherst, ma: elsevier, 50: 179-211. dalimunthe, r. 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2016. profesionalisme, komitmen organisasi, intensitas moral dan tindakan akuntan melakukan whistleblowing. jurrnal akuntansi universitas udayana. vol. 17. 1, oktober 2016: 257-282. singelis, t. m., triandis, h. c., bhawuk, d.p.s., gelfand, m. j. 1995. horizontal and vertical dimensions of individualism and collectivism: a theoretical and measurement refinement. cross-cultural research, 29, 240–275. jurnal akuntansi issn 2303-0356 vol.8 no.3 oktober 2018 hal 155 163 163 taylor, e.z and mary b. curtis. 2010. an examination of the layers workplace influence in ethical judgement: whistleblowing likelihood and perseverance in public accounting. journal of business ethics. 93, 21-37. triandis, h. c. 1995. individualism and collectivism. boulder, co: westview. undang-undang republik indonesia, nomor 10 tahun 1998 tentang perubahan atas undangundang nomor 7 tahun 1992 tentang perbankan. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 17 analisis faktor-faktor yang mempengaruhi kualitas laporan keuangan daerah gusrya indria sari1) fadli2) fakultas ekonomi dan bisnis universitas bengkulu 1,2) gusryasari@yahoo.com, fadli_abdullah@yahoo.co.id abstract this study aimed the factors that affect the quality of financial statements in bengkulu provincial goverment. respondents in this study is the chief of regional work unit, chief of financial officer and financial officer of regional work unit bengkulu province. analysis method used smartpls 1.0 m3 program. the results showed that the implementation of good governance not affect the quality of financial statement, the implementation of government accounting standards has positive effect on the quality of financial statements, and utilization of financial accounting information systems has positive effect on the quality of financial statement. keywords: quality of financial statements, good governance, government accounting standards, regional financial accounting information systems pendahuluan di indonesia perkembangan sektor publik semakin pesat, hal ini juga didukung dengan adanya tuntutan globalisasi yang mengharukan kebijakan pemerintah untuk meningkatkan kemandirian daerah yaitu melalui otonomi daerah. dengan pelaksanaan otonomi daerah, diperlukan suatu penataan sistem akuntansi yang baik dan pemanfaatan sistem informasi yang baik juga, karena hal tersebut merupakan pendukung terciptanya kualitas pelaporan keuangan daerah yang accountable, dalam rangka mengelola dana dengan sistem desentralisasi secara transparan, efisien, efektif, dan dapat dipertanggungjawabkan. standar akuntansi pemerintahan merupakan acuan dasar dalam mewujudkan pengelolaan keuangan daerah, sehingga terciptanya tata pemerintahan yang baik atau sering disebut dengan good governance. fakta yang terjadi berdasarkan hasil pemeriksaan badan pemeriksa keuangan (bpk) atas laporan keuangan pemerintah daerah (lkpd) tahun anggaran 2011 sampai tahun 2014 pemerintah provinsi bengkulu menerima penghargaan dari presiden republik indonesia dengan opini wtp atas keberhasilan menyusun dan menyajikan laporan keuangan (biro keuangan, 2014). dengan demikian bengkulu termasuk dalam kategori baik dalam penyusunan dan pelaporan keuangan daerah. good governance adalah salah satu hal yang sangat berpengaruh terhadap kualitas laporan keuangan. bukti lemahnya penerapan good governance adalah terjadinya kasus korupsi yang terbilang tinggi, sehingga dalam realisasinya good governace sangat mempengaruhi kualitas laporan keuangan yang disajikan oleh pemerintah daerah agar kualitas laporan keuangan yang disajikan dapat dipertanggungjawabkan. bukan hanya pemegang kekuasaan tertinggi dan di pusat pemerintahan saja yang melakukan korupsi, akan tetapi telah menyebar ke berbagai pusat kekuasaan baru, di dpr, dprd, pemerintahan daerah, dan bahkan partai politik yang sejak awal diharapkan menjadi prime mover demokrasi. mailto:gusryasari@yahoo.com mailto:fadli_abdullah@yahoo.co.id analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 18 azlim, dkk (2012) membuktikan bahwa penerapan good governance berpengaruh secara simultan terhadap kualitas informasi keuangan daerah, karena dalam pelaksanaan good governance pada skpd di kota banda aceh dijalankan dengan mengikuti prinsip-prinsip pengelolaan yang baik, seperti transparansi (keterbukaan) dan akuntabilitas dalam pengelolaan keuangan daerah sebagai acuan dalam menghasilkan laporan keuangan yang berkualitas. selain itu hal yang memiliki pengaruh terhadap kualitas laporan keuangan yaitu adanya standar yang sesuai. berdasarkan undang undang no. 32 tahun 2004 mengenai pemerintahan daerah, yaitu peraturan pemerintah no. 71 tahun 2010 tentang standar akuntansi pemerintahan (sap). sap merupakan prinsip-prinsip akuntansi yang ditetapkan dalam menyusun dan menyajikan laporan keuangan pemerintah. dengan berpedoman pada sap, maka diharapkan kualitas laporan keuangan pemerintah daerah dapat disajikan secara relevan dan handal. informasi akuntansi yang terdapat di dalam laporan keuangan pemerintah daerah harus memenuhi beberapa karakteristik kualitatif yang sebagaimana disyaratkan dalam peraturan pemerintah no. 71 tahun 2010 tentang standar akuntansi pemerintahan, yakni relevan, andal, dapat dibandingkan, dan dapat dipahami. dengan diterapkannya standar akuntansi pemerintahan yang baik, maka pemerintah daerah diharapkan akan memiliki kualitas laporan yang baik karena laporan keuangan pemerintah daerah harus sesuai dengan standar akuntansi pemerintahan yang berlaku. udiyanti, dkk (2014) membuktikan bahwa penerapan standar akuntansi pemerintahan memiliki pengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah karena dalam standar akuntansi sudah terkandung komponen-komponen lengkap yang harus ada dalam laporan keuangan. zeyn (2011) mengatakan jika standar akuntansi pemerintahan dapat diterapkan dengan baik dan selalu dipakai acuan dalam penyusunan laporan keuangan maka pemerintah daerah akan memiliki kualitas informasi laporan keuangan yang baik dan benar. dengan terciptanya laporan keuangan yang baik dan benar maka akan terwujud pemerintah yang bersih dan berwibawa. selain penerapan good governance dan standar akuntansi pemerintahan, pemanfaatan sistem informasi akuntansi keuangan daerah juga sangat penting dalam menciptakan laporan keuangan yang berkualitas. sistem informasi keuangan daerah dapat membantu dalam proses pencatatan serta pelaporan anggaran dan keuangan, membantu proses identifikasi, pengukuran, juga pelaporan transaksi dari suatu daerah yang dijadikan sebagai informasi dalam pengambilan keputusan dan hal-hal lain yang dianggap penting dalam penyajian laporan keuangan daerah. pemanfaatan sistem informasi pada pemerintahan juga mempunyai peran yang cukup penting untuk dapat menghasilkan laporan keuangan yang berkualitas untuk terciptanya akuntabilitas yang baik. pemanfaatan sistem informasi dapat dikatakan efektif apabila sistem informasi tersebut dapat menghasilkan informasi yang mampu diterima dan dapat memenuhi harapan informasi secara tepat waktu (timely), akurat (accurate), dan dapat dipercaya (reliable). sari, dkk (2014) membuktikan bahwa ada pengaruh positif dan signifikan secara parsial antara pemanfaatan sistem informasi akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah jembara. dapat dikatakan bahwa, jika semakin baik pemanfaatan sistem informasi akuntansi keuangan daerah maka kualitas laporan keuangan yang dihasilkan akan semakin meningkat. pujiswara, dkk (2014) menyatakan bahwa pemanfaatan sistem akuntansi keuangan daerah berpengaruh positif terhadap nilai informasi pelaporan keuangan pemerintah daerah kabupaten klungkung. sehingga dapat disimpulkan bahwa semakin tinggi nilai informasi akuntansi keuangan daerah, maka semakintinggi nilai informasi yang dihasilkan. berdasarkan latar belakang penelitian yang telah diuraikan, maka rumusan masalah dalam penelitian ini yang perlu dikaji lebih lanjut adalah apakah penerapan good governance berpengaruh terhadap kualitas laporan keuangan, apakah standar akuntansi keuangan jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 19 pemerintahan berpengaruh terhadap kualitas laporan keuangan, dan apakah pemanfaatan sistem informasi akuntansi keuangan berpengaruh terhadap kualitas laporan keuangan. tujuan yang ingin dicapai dalam penelitian ini untuk mengetahui pengaruh good governance terhadap kualitas laporan keuangan pemerintah daerah pada skpd provinsi bengkulu, pengaruh standar akuntansi pemerintah terhadap kualitas laporan keuangan pemerintah daerah pada skpd provinsi bengkulu dan pengaruh pemanfaatan sistem informasi akuntansi keuangan daerah terhadap kualitas informasi keuangan skpd provinsi bengkulu. landasan teori dan hipotesis teori stewardship teori stewardship adalah teori yang menggambarkan situasi dimana para manajer tidaklah termotivasi oleh tujuan-tujuan individu tetapi lebih ditujukan pada sasaran hasil utama mereka untuk kepentingan organisasi, sehingga teori ini mempunyai dasar psikologi dan sosiologi yang telah dirancang dimana para eksekutif sebagai steward termotivasi untuk bertindak sesuai keinginan principal. selain itu perilaku steward tidak akan meninggalkan organisasinya sebab steward berusaha mencapai sasaran organisasinya. teori ini didesain bagi para peneliti untuk menguji situasi dimana para eksekutif dalam perusahaan sebagai pelayan dapat termotivasi untuk bertindak dengan cara terbaik pada principal-nya (donaldson dan davis, 1989, 1991 dalam raharjo, 2007). pemerintah membutuhkan bantuan dari pihak manajemen (steward) untuk melaksanakan tugasnya dalam melaksanakan fungsi-fungsi pengelolaan. sehingga beberapa pemerintahan bekerjasama dengan steward untuk mencapai tujuan organisasi tanpa mementingkan kepentingan individu, salah satunya mengenai akuntabilitas. pada akuntansi sektor publik tuntutan akuntabilitas diharuskan karena pertanggungjawaban dilakukan demi kesejahteraan publik, oleh sebab itu semakin bertambahnya tuntutan akuntabilitas maka pemerintah semakin sulit untuk melaksanakan fungsi-fungsi pengelolaan tata kelolanya yang baik. hal ini berkaitan dengan kualitas laporan keuangan daerah yang harus dilaporkan secara relevan, andal, dapat dipahami, dan dapat dibandingkan oleh para pengguna laporan keuangan tersebut. kualitas laporan keuangan daerah laporan keuangan daerah merupakan informasi yang memuat data berbagai elemen struktur kekayaan dan struktur finansial yaitu pencerminan hasil aktivitas tertentu. istilah laporan keuangan pemerintah daerah (lkpd) meliputi semua laporan dan berbagai penjelasannya yang mengakui laporannya tersebut dan diakui sebagai bagian dari laporan keuangan. laporan keuangan pemerintah daerah (lkpd) setiap tahunnya mendapat penilaian berupa opini dari badan pengawas keuangan (bpk). ketika bpk memberikan opini wajar tanpa pengecualian (wtp) terhadap laporankeuangan pemerintah daerah (lkpd), artinya dapat dikatakan bahwa laporan keuangan suatu entitas pemerintah daerah tersebut disajikan dan diungkapkan secara wajar dan berkualitas. laporan keuangan pada dasarnya merupakan asersi dari pihak manajemen pemerintah yang menyajikan informasi yang berguna untuk pengambilan keputusan dan untuk menunjukkan akuntabilitas entitas pelaporan atas sumberdaya yang dipercayakan kepada penanggungjawab pembuat laporan. penerapan good governance world bank mendefinisikan good governance sebagai suatu penyelenggaraan manajemen pembangunan yang solid dan bertanggungjawab yang sejalan dengan prinsip analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 20 demokrasi dan pasar yang efisien, penghindaran salah alokasi dana investasi, dan pencegahan korupsi baik secara politik maupun administrasi, menjalankan disiplin anggaran. selain itu, good governance juga diartikan sebagai pelayanan publik yang efisien, good governance juga merupakan sistem pengadilan yang dapat diandalkan, sehingga pemerintahan dapat bertanggungjawab (accountable) terhadap publik atau masyarakat. good governance adalah penyelenggaraan pemerintahan dengan menjaga kesinergiaan interaksi yang konstruktif sehingga good governance merupakan cerminan dari pemerintahan tersebut (osborne dan geabler, 1992; lundqvist, 2001 dalam zeyn, 2011). konsep good governance merupakan tuntutan yang harus dipenuhi oleh sektor publik khususnya adalah pemerintah daerah. pemerintah daerah dituntut untuk lebih responsif atau cepat dan tanggap. terdapat 3 (tiga) mekanisme yang dapat dilaksanakan daerah agar lebih responsif, transparan, dan akuntabel serta selanjutnya dapat mewujudkan good governance yaitu: (1) mendengarkan suara atau aspirasi masyarakat serta membangun kerjasama pemberdayaan masyarakat, (2) memperbaiki internal rules dan mekanisme pengendalian, dan (3) membangun iklim kompetisi dalam memberikan layanan terhadap masyarakat serta marketisasi layanan. ketiga mekanisme tersebut saling berkaitan dan saling menunjang untuk memperbaiki efektivitas pengelolaan pemerintahan daerah (mardiasmo, 2006). good governance juga merupakan proses pengelolaan pemerintahan dengan adanya keterlibatan stakeholders dalam bidang sosial, ekonomi danpolitik, serta terlibat dalam pemanfaatan sumber daya yang ada, yaitu baik manusia ataupun keuangan yang dilaksanakan menurut keperluan masing-masing. sehingga pengelolaan keuangan daerah yang merupakan pengelolaan keuangan rakyat yang dipegang oleh pemerintah dapat dipertanggungjawabkan dengan transparan baik dari proses penyusunan hingga pertanggung jawabannya sehingga akan terciptanya akuntabilitas dalam pengelolaan. pengelolaan keuangan yang efektif dan efisien adalah salah satu wujud tata kelola pemerintahan yang baik (good governance) (suprayogi, 2010). salah satu manfaat dalam upaya penerapan good governance adalah meningkatkan kualitas laporan keuangan yang dapat dipertanggungjawabkan melalui terciptanya kualitas laporan yang relevan, andal, dapat dipahami dan dapat dibandingkan. pemerintahan yang menerapkan good governance secara benar akan mempengaruhi kualitas laporan yang dihasilkan pada akhir tahun dalam mempertanggungjawabkan kinerjanya dengan baik. dari penjelasan teori dan hasil penelitian diatas hipotesis satu dalam penelitian ini dapat dirumuskan : h1 : penerapan good governance berpengaruh positif terhadap kualitas laporan keuangan daerah penerapan standar akuntansi pemerintah sistem akuntansi pemerintah (sap) adalah serangkaian prosedur, mulai dari proses pengumpulan data, pencatatan, pengikhtisaran, sampai dengan pelaporan keuangan dalam rangka pertanggungjawaban pelaksanaan apbd yang dapat dilakukan secara manual atau menggunakan aplikasi komputer.adanya pengaruh positif antara standar akuntansi pemerintahan terhadap kualitas laporan keuangan pemerintah daerah yaitu, yang diterapkan pada lingkup pemerintahan, baik di pemerintah pusat dan departemen-departemennya maupun di pemerintahan daerah dan dinas-dinasnya. penerapan sap diyakini akan berdampak pada peningkatan kualitas pelaporan keuangan di pemerintahan pusat dan daerah. sap yang merupakan landasan hukum bagi aparatur pemerintah pusat maupun daerah dalam mengelola penerimaan dan penggunaan dana secara transparan, efisien, dan dapat dipertanggungjawabkan bertujuan untuk mewujudkan transparansi dan akuntabilitas yang harus dicapai. penerapan sap dibutuhkan dalam rangka penyusunan laporan pertanggungjawaban pelaksanaan apbn berupa laporan keuangan yang terdiri dari laporan realisasi anggaran (lra), laporan perubahan saldo jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 21 anggaran lebih (laporan perubahan sal), neraca, laporan operasional (lo)¸ laporan arus kas (lak), laporan perubahan ekuitas (lpe), dan catatan atas laporan keuangan (calk) (azlim dkk, 2012). laporan keuangan untuk tujuan publik adalah laporan keuangan yang ditujukan untuk memenuhi kebutuhan bersama sebagian besar pengguna laporan. untuk mencapai tujuan tersebut, standar ini menetapkan seluruh pertimbangan dalam rangka penyajian laporan keuangan, pedoman struktur laporan keuangan, dan persyaratan minimum isi laporan keuangan. standar akuntansi pemerintahan mengatur dalam penyajian laporan keuangan untuk tujuan publik dalam rangka meningkatkan perbandingan laporan keuangan baik terhadap anggaran, antar periode, maupun antar entitas (zeyn, 2011). penerapan standar akuntansi pemerintahan diyakini berdampak positif pada peningkatan kualitas kaloran keuangan di pemerintah pusat maupun daerah. dengan penerapan standar akuntansi pemerintahan maka kualitas laporan keuangan akan semakin baik karena standar akuntansi pemerintahan menjadi penduan dalam standar laporan keuangan pemerintah. dari penjelasan dan hasil penelitian diatas hipotesis kedua dapat dirumuskan: h2 : penerapan standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan daerah pemanfaatan sistem informasi akuntansi keuangan daerah menurut permendagri no. 21 tahun 2011 tentang pedoman pengelolaan keuangan daerah, menyatakan bahwa sistem informasi akuntansi (sia) adalah sebuah sistem informasi yang menangani segala sesuatu yang berkenaan dengan akuntansi. saat ini pemerintah telah memanfaatkan teknologi informasi yang menghasilkan suatu sistem informasi, sebagai wadah untuk menyediakan informasi mengenai keuangan daerah yang dapat diakses, dikelola dan digunakan oleh berbagai pihak dan masyarakat luas. penerapan sistem informasi di pemerintahan daerah merupakan suatu langkah penting untuk menciptakan good governance yang meningkatkan kualitas pelayanan pada masyarakat. konsep sistem informasi yang akan diterapkan adalah konsep sistem informasi terintegrasi yang akan didukung oleh jaringan komunikasi yang handal. setiap sistem informasi yang ada diharapkan dapat memberikan kemudahan dan meningkatkan kualitas pelayanan bagi seluruh masyarakat dan stakeholder pemerintah daerah (diani, 2014). kenyataaan yang terjadi, rendahnya kualitas laporan keuangan dapat disebabkan oleh sistem informasi akuntansi keuangan yang belum diterapkan secara maksimal. sehingga perlu adanya peningkatan dalam pengaplikasian sistem informasi keuangan daerah dalam penyusunan laporan keuangan daerah. pemerintah perlu mengoptimalisasi pemanfaatan kemajuan teknologi informasi untuk membangun jaringan sistem informasi manajemen dan proses kerja yang memungkinkan pemerintahan bekerja secara maksimal sehingga dapat meningkatkan kemampuan dalam pengelolaan keuangan. suatu entitas akuntansi dalam pemerintah daerah pasti akan memiliki transaksi yang kompleks dan besar volumenya. pemanfaatan sistem informasi akuntansi akan sangat membantu untuk mempercepat proses pengolahan data transaksi dan penyajian laporan keuangan pemerintah sehingga laporan keuangan tersebut tidak kehilangan nilai informasi (pujiswara, 2014). pemanfaatan sistem informasi akuntansi juga akan menambah nilai kualitas laporan keuangan dengan cara, menyediakan informasi yang akurat dan tepat waktu sehingga dapat melakukan aktivitas utama pada value chain secara efektif dan efisien, meningkatkan kualitas dan mengurangi biaya produk dan jasa yang dihasilkan, meningkatkan efisiensi, meningkatkan kemampuan dalam pengambilan keputusan, meningkatkan sharing knowledge, menambah efisiensi kerja pada bagian keuangan (yudiyanto, 2010). https://id.wikipedia.org/wiki/sistem_informasi https://id.wikipedia.org/wiki/sistem_informasi https://id.wikipedia.org/wiki/akuntansi analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 22 dengan adanya fasilitas jaringan sistem informasi akuntansi yang dirancang khusus untuk proses penyusunan laporan keuangan mulai dari pencatatan jurnal, buku besar sampai kepada laporan keuangan yang telah tersistem dengan menggunakan komputerisasi diharapkan akan mengurangi tingkat kesalahan dalam perhitungan dan menghemat waktu dalam proses penyusunannya. dengan demikian laporan keuangan yang dihasilkan dapat memenuhi informasi yang diharapkan dan mampu meningkatkan kualitas hasil dan tersedianya laporan keuangan yang tepat waktu. dari penjelasan dan hasil penelitian yang pernah diuji maka hipotesis ketiga dapat di rumuskan: h3 : pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah. berdasarkan penjelasan tersebut, maka model kerangka pemikiran dapat digambarkan pada gambar 2.1 berikut ini: h1 h2 h3 metode penelitian populasi dan sampel populasi penelitian ini adalah institusi/lembaga yang meliputi kantor, dinas dan badan pada pemerintah provinsi bengkulu yang terdiri dari 39 skpd provinsi dan untuk masingmasing skpd yang akan dijadikan responden adalah sebanyak 3 orang yaitu kepala skpd, kepala bagian pengelola keuangan skpd, dan staf pengelola pada skpd. alasan pemilihan responden adalah karena kepala skpd, kepala bagian pengelola keuangan, dan staf pengelola keuangan bertanggungjawab dalam pembuatan laporan keuangan pada masing-masing skpd dan juga setiap bagian tersebut merupakan elemen penting dalam menghasilkan laporan keuangan pemerintah, karena terlibat langsung dan sangat memahami kegiatan akuntansi di instansi tersebut. penelitian ini menggunakan tiga variabel, yaitu : tabel 1 definisi variabel variabel konsep variabel dimensi indikator penerapan good governance penerapan good governance adalah 1) transparansi 2) akuntabilitas 3) pertanggung jawaban 1) keterbukaan keuangan 2) keterbukaan operasional 3) keterbukaan penerapan good governance penerapan standar akuntansi pemerintahan pemanfaatan sistem informasi akuntansi keuangan daerah kualitas laporan keuangan daerah jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 23 variabel konsep variabel dimensi indikator (x1) penyelenggaraan pemerintah negara yang solid dan bertanggung jawab, serta efesien dan efektif, dengan menjaga kesinergian interaksi yang konstruktif diantara domaindomain negara, sektor swasta, dan masyarakat. 4) kemandirian 5) kewajaran pengambilan keputusan 4) pengambilan keputusan yang demokratis 5) kebebasan 6) berpendapat 7) keterlibatan mayarakat. 8) pemberian informasi keuangan kepada masyarakat dan pemakai lainnya 9) menilai pertanggung jawaban pelaporan (sumber : zeyn, 2011) penerapan standar akuntansi pemerintah an (x2) penerapan standar akuntansi pemerintahan adalah mengatur penyajian laporan keuangan untuk tujuan umum (general purpose financial statements) dalam rangka meningkatkan keterbandingan laporan keuangan baik terhadap anggaran, antar periode, maupun antar entitas. sumber: pp no.71 tahun 2010 tentang standar akuntansi pemerintahan. 1) psap no. 01 penyajian laporan keuangan 2) psap no. 02 laporan realisasi anggaran berbasis akrual 3) psap no. 03 laporan arus kas 4) psap no. 04 catatan ataslaporan keuangan 5) psap no. 05 tentang akuntansi persediaan 6) psap no. 06 tentang akuntansi investasi 7) psap no. 07 tentang akuntansi aset tetap 8) psap no. 08 tentang akuntansi konstruksi dalam pengerjaan 9) psap no. 09 tentang akuntansi kewajiban 10) psap no. 10 tentang koreksi kesalahan, perubahan kebijakan akuntansi, dan peristiwa luar biasa 11) psap no. 11 tentang laporan keuangan konsolidasian 12) psap no. 12 tentang laporan operasional. sumber: pp 712010 1) basis akrual 2) komponen laporan keuangan 3) periode pelaporan 4) penyajian laporan realisasi anggaran 5) anggaran berbasis akrual 6) aktivitas operasi 7) aktivitas investasi 8) akitvitas pendanaan 9) aktivitas transitoris 10) penyajian calk 11) susunan dalam calk sumber: pp 71 2010 pemanfaata n sistem pemanfaatan sistem informasi 1) tingkat kecepatan 2) tiingkat keamanan 1) relevan 2) informasi akuntansi analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 24 variabel konsep variabel dimensi indikator informasi akuntansi keuangan daerah (x3) akuntansikeuang an daerah (siakd) adalahpenerapan sistem informasi akuntansi keuangan daerah oleh masingmasing skpd dalam proses penyusunan laporan keuangan pemerintah daerah. 3) tingkat efisiensi biaya 4) tingkat kualitas hasil. relevan dengan hasil olah data. 3) informasi dapat mendukung keputusan manajemen 4) dapat dipercaya 5) informasi akuntansi dapat terkontrol secara formil maupun materil dari segi validitasnya 6) lengkap 7) informasi akuntansi tidak menghilangkan data penting yang dibutuhkan oleh para pemakai. 8) tepat waktu 9) di sajikan pada saat yang tepat untuk mempengaruhi proses pembuatan keputusan. 10) mudah dipahami 11) informasi akuntansi memiliki kualitas informasi yang dapat dimengerti untuk pengolahan lebih lanjut bagi pemakai informasi. 12) dapat diuji kebenarannya 13) memungkinkan dua orang kompeten untuk menghasilkan informasi yang sama secara independen. (sumber : yuliani dkk, 2010) kualitas laporan keuangan daerah (y) kualitas laporan keuangan daerah adalah kualitas informasi yang memuat data berbagai elemen struktur kekayaan dan struktur finansial yang merupakan pencerminan hasil relevan 1) memiliki manfaat umpan balik 2) memiliki manfaat prediktif 3) tepat waktu 4) lengkap andal 1) penyajian jujur 2) dapat diverifikasi 3) netralitas dapat dibandingkan konsistensi penyajian dan klasifikasi pos-pos dalam jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 25 variabel konsep variabel dimensi indikator aktivitas tertentu. laporan keuangan pemerintah daerah meliputi semua laporan dan berbagai penjelasannya yang mengakui laporannya tersebut akan diakui sebagai bagian dari laporan keuangan. (pp nomor 71 tahun 2010). laporan keuangan antar periode dapat dipahami pengguna memiliki pengetahuan yang memadai atas kegiatan dan lingkungan operasi entitas pelaporan, dan pengguna dapat memahami laporan keuangan tersebut. (sumber : purwanti, 2015) sumber : data diolah, 2015 metode analisis data analisis deskriptif digunakan untuk menggambarkan demografi dari responden penelitian dan deskriptif mengenai variabel-variabel penelitian. analisis deskriptif juga diperlukan untuk menentukan nilai rata-rata (mean) kisaran aktual, kisaran teoritis dan standard deviation dari variabel-variabel independen (ghozali, 2014). pada pengujian outer model ini dilakukan dua pengujian yaitu menguji validitas dan pengujian reliabilitas. validitas yang digunakan dalam penelitian ini adalah validitas konvergen dan validitas diskriminan. validitas konvergen dari model pengukuran dengan refleksif indikator dinilai berdasarkan korelasi antara item score/component score yang dihitung dengan pls. factor loading menggambarkan besarnya korelasi antar setiap item pengukuran (indikator) dengan konstruknya. ukuran refleksif individual dikatakan tinggi jika berkorelasi lebih dari 0,70 dengan konstruk yang ingin diukur (ghozali, 2014). ada dua prosedur yang digunakan untuk menilai validitas diskriminan (chin, 1998). (1) validitas diskriminan indikator reflektif dapat dilihat dengan membandingkan korelasi indikator suatu konstruk dengan korelasi indikator tersebut dengan konstruk lainnya berdasarkan crossloading (ghozali, 2014). jika korelasi indikator konstruk memiliki nilai lebih tinggi dibandingkan dengan korelasi indikator tersebut terhadap konstruk lain, maka dikatakan konstruk memiliki validitas diskriminan yang tinggi (chin, 1998). (2) menguji average variance extracted (ave) untuk memastikan bahwa setiap konstruk memberikan variance yang lebih besar dengan ukurannya dari pada konstruk laten lainnya dalam model penelitian. validitas dikatakan memiliki nilai yang baik berdasarkan rule of thumb jika nilai akar dari ave untuk konstruk individual lebih besar dari nilai korelasi antar konstruk dengan konstruk lain dalam model (chin, 1998) dan harus lebih besar daripada nilai yang direkomendasikan yaitu 0,5 (fornell dan larcker, 1981). reliabilitas konstruk dalam penelitian ini akan diukur dengan menggunakan composite reliability. untuk dapat dikatakan suatu konstruk reliabel, maka nilai composite reliability harus lebih besar dari 0,7 (abdillah dan jogiyanto, 2015). analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 26 inner model (model struktural) menurut ghozali (2014) pengujian inner model atau model struktural dilakukan untuk melihat hubungan antara konstruk, nilai signifikansi dan r-square dari model penelitian. model struktural dievaluasi dengan menggunakan r-square untuk konstruk dependen dan uji t serta signifikansi dari koefisien parameter jalur struktural. dalam menilai model dengan pls dimulai dengan melihat r-square untuk setiap variabel laten dependen. perubahan nilai r-square dapat digunakan untuk menilai pengaruh variabel laten independen tertentu terhadap variabel laten dependen apakah mempunyai pengaruh yang substantif (ghozali, 2014). uji hipotesis pengujian hipotesis dilakukan dengan proses bootstrapping/resampling bootstrapping. pengujian hipotesis yang diajukan dapat dilihat dari besarnya nilai t-statistik. kriteria untuk menolak dan menerima hubungan yang diajukan dapat dilihat dari perbandingan antar nilai t-statistik dan t-tabel. jika nilai t-statistik > t-tabel (1,96) maka hipotesis yang diajukan diterima (ghozali, 2014). hasil penelitian dan pembahasan statistik deskriptif statistik deskriptif data penelitian ini dapat dilihat dari rata-rata (mean) teoritis dan aktual, nilai minimum, nilai maksimum, dan nilai standar deviasi. statistik deskriptif variabel penelitian digunakan untuk memberikan gambaran tentang tanggapan responden terhadap variabel-variabel penelitian. tabel dibawah ini pada halaman selanjutnya merupakan hasil pengukuran statistik deskriptif terhadap semua variabel dari 76 responden. pada tabel tersebut disajikan kisaran teoritis yang merupakan nilai yang diukur dari skor tertinggi atau terendah dikalikan jumlah pernyataan, sedangkan kisaran aktual merupakan nilai skor dari yang terendah sampai skor yang tertinggi, mean (rata-rata) merupakan hasil penjumlahan nilai seluruh data dibagi dengan banyak data, sementara standar deviasi adalah akar dari jumlah kuadrat dari selisih nilai data dengan rata-rata dibagi dengan banyaknya data. tabel 2 statistik deskriptif variabel n kisaran teoritis kisaran aktual std. deviasi min max mean min max mean penerapan good governance 76 11 55 33 42 97 76.24 12.398 penerapan standar akuntansi pemerintahan 76 8 40 24 27 48 39.88 4.621 pemanfaatan sistem informasi keuangan daerah 76 14 35 24,5 20 35 29.40 3.495 kualitas laporan keuangan daerah 76 18 45 31,5 39 55 45.87 4.228 sumber: data primer diolah, 2015 berdasarkan tabel 4.3 diatas, variabel penerapan good governance mempunyai nilai mean teoritis sebesar 33 dan untuk kisaran aktualnya memiliki mean sebesar 76,24. nilai standar deviasi sebesar 12,398 lebih kecil dibandingkan mean aktualnya sebesar 76,24. nilai mean variabel penerapan good governance untuk kisaran aktual diatas nilai mean kisaran jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 27 teoritisnya, sehingga mengidikasikan bahwa penerapan good governance pada pemerintah provinsi bengkulu telah dilakukan dengan baik. penerapan yang dimaksud adalah responden telah melakukan transparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran. variabel penerapan standar akuntansi pemerintahan dihasilkan nilai mean teoritis sebesar 24, sedangkan pada kisaran aktualnya mempunyai nilai mean sebesar 39,88 dan nilai standar deviasi sebesar 4,621 lebih kecil dibandingkan dengan mean aktualnya sebesar 39,88. nilai mean variabel penerapan standar akuntansi pemerintahan untuk kisaran aktualnya diatas nilai mean kisaran teoritis, mengindikasikan bahwa rata-rata responden memiliki kecendrungan menerapkan standar akuntansi pemerintahan terkait dalam meningkatkan kualitas laporan keuangan daerah. sehingga mengindikasikan bahwa jawaban responden cendrung homogen atau tidak bervariasi karena nilai standar deviasinya sangat kecil jika dibandingkan dengan mean. penerapan yang dimaksud adalah responden telah menerapkan standar yang sesuai dengan pp no. 71 tahun 2010. variabel pemanfaatan sistem informasi akuntansi keuangan daerah dihasilkan nilai mean teoritis sebesar 24,5, sedangkan pada kisaran aktualnya mempunyai nilai mean sebesar 29,40 dan standar deviasi sebesar 3,495. nilai variabel pemanfaatan sistem informasi akuntansi keuangan daerah untuk nilai mean kisaran aktualnya sedikit diatas nilai mean kisaran teoritis, mengindikasikan bahwa rata-rata responden mengoptimalkan pemanfaatan sistem informasi akuntansi keuangan daerah dalam proses pembuatan laporan keuangan daerah yang berkualitas. pemanfaatan yang dimaksud adalah bahwa responden telah menerapkan tingkat kecepatan, tingkat keamanan, tingkat efesiensi biaya dan tingkat kualitas hasil. variabel kualitas laporan keuangan daerah dihasilkan nilai mean kisaran teoritis sebesar 31, sedangkan pada kisaran aktualnya mempunyai nilai mean sebesar 45,87 dan standar deviasi 4,228. nilai mean variabel kualitas laporan keuangan daerah untuk nilai mean kisaran aktualnya diatas nilai mean kisaran teoritis, mengindikasikan bahwa rata-rata responden memiliki keinginan cukup tinggi untuk menghasilkan laporan keuangan yang berkualitas, karena pemerintah provinsi bengkulu telah menerapkan laporan yang relevan, andal, dapat dibandingkan dan dapat dipahami. analisis data evaluasi outer model penelitian ini menggunakan model persamaan struktural yang dianalisis dengan menggunakan program smartpls 1.0 m3. outer/measurement model (model pengukuran) digunakan untuk mengetahui validitas dan reliabilitas yang menghubungkan indikator dengan variabel latennya. evaluasi outer model dilakukan dengan menggunakan pls algorithm. convergent validity dari measurement model dengan indikator reflektif dapat dilihat dari korelasi antara score item/indikator dengan score konstruknya. indikator individu dianggap reliable jika memiliki nilai korelasi di atas 0,7. gambar 4.1 menunjukkan tampilan hasil pls algorithm. convergent validity dari measurement model dengan indikator reflektif dapat dilihat dari korelasi antara score item/indikator dengan score konstruknya. indikator individu dianggap reliable jika memiliki nilai korelasi di atas 0,7. gambar 4.1 menunjukkan tampilan hasil pls algorithm setelah indikator pgg4, pgg6, pgg7, pgg8, pgg, pgg20, psap1, psap6, pgg13, pgg15, pgg16, klkpd6 dan klkpd7 dieliminasi karena memiliki skor kurang dari 0,70 sehingga model di re-estimasi kembali. gambar dibawah ini menunjukkan bahwa semua indikator memiliki skor di atas 0,70. berdasarkan gambar 1 dapat disimpulkan bahwa konstruk telah memenuhi kriteria convergent validity. jadi untuk tahapan atau uji selanjutnya indikator ac4 tidak diikutkan analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 28 lagi dalam model. gambar 1 tampilan hasil pls alghoritm sumber data primer diolah, 2016 ada dua prosedur atau metode yang digunakan untuk menilai validitas diskriminan. metode pertama yaitu membandingkan korelasi indikator suatu konstruk dengan korelasi indikator tersebut dengan konstruk lainnya dengan melihat nilai dari cross loading antara indikator dan konstruknya. tabel 4.1 (lampiran) menunjukkan hasil output cross loading setiap indikator terhadap konstruknya dan konstruk lainnya. berdasarkan tabel 4.1 tersebut, menunjukkan adanya validitas diskriminan yang baik karena nilai korelasi indikator terhadap konstruknya lebih tinggi dibandingkan nilai korelasi indikator dengan konstruk lainnya. dengan demikian, konstruk laten memprediksi indikator pada blok mereka lebih baik dibandingkan dengan indikator di blok yang lain. metode yang kedua adalah dengan melihat nilai ave (average variance extracted) dan nilai akar dari ave untuk setiap konstruk dengan korelasi antara konstruk dengan konstruk lainnya dalam model. dipersyaratkan model yang baik kalau nilai akar ave untuk konstruk individual lebih besar dari nilai korelasi antar konstruk dengan konstruk lainnya dalam model dan nilai ave masing-masing konstruk nilainya harus lebih besar dari 0,50. tabel 4.2 berikut menunjukkan hasil output nilai ave dari model. tabel 3 average variance extracted (ave) variabel average variance extracted (ave) pgg 0.654 psap 0.683 psiakd 0.767 klkpd 0.669 sumber: data primer diolah, 2016 jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 29 berdasarkan tabel 4.5 di atas menunjukkan bahwa nilai ave (average variance extracted) untuk konstruk penerapan good governance, penerapan standar akuntansi pemerintahan, pemanfaatan sistem informasi akuntansi keuangan daerah dan kualitas laporan keuangan daerah memiliki nilai lebih besar dari pada 0,50. tabel 4 nilai akar ave (average variance extracted) dan korelasi antar variabel laten penerapan good governance penerapan standar akuntansi pemerintahan pemanfaatan sistem informasi akuntansi keuangan daerah kualitas laporan keuangan daerah pgg 0.808 psap 0.077 0.826 psiakd -0.088 0.779 0.875 klkpd -0.101 0.794 0.919 0.817 sumber: data primer diolah, 2016 berdasarkan tabel 4.3, untuk setiap angka yang ditebalkan adalah nilai akar ave (average variance extracted) dari setiap konstruk dan angka yang tidak ditebalkan adalah nilai korelasi antar konstruk dengan konstruk lainnya dalam model. dilihat dari tabel 4.3 tersebut dapat disimpulkan bahwa secara umum akar ave semua konstruk sudah tinggi dari korelasi antara konstruk tersebut dengan konstruk lainnya, meskipun masih ada nilai akar ave lebih rendah dari konstruk lainnya. jadi dapat disimpulkan dari hasil output tabel 4.2 dan tabel 4.3 di atas bahwa semua konstruk memenuhi kriteria validitas diskriminan. disamping uji validitas konstruk, dilakukan juga uji reliabilitas konstruk yang diukur dengan composite reliability dari blok indikator yang mengukur konstruk. hasil pengujian composite reliability dapat dilihat pada tabel 4.4. sebuah konstruk dinyatakan reliabel jika memiliki nilai composite reliability > 0,70. tabel 5 composite reliability composite reliability pengaruh good governance 0.954 pengaruh standar akuntansi pemerintahan 0.945 pemanfaatan sistem informasi akuntansi keuangan daerah 0.958 kualitas laporan keuangan pemerintah daerah 0.948 sumber: data primer diolah, 2016 dari hasil output smartpls diatas semua konstruk memiliki nilai composite reliability di atas 0,70. jadi dapat disimpulkan dari hasil output composite reliability di atas bahwa semua konstruk telah memenuhi kriteria uji reliabilitas. evaluasi inner model (model pengukuran) model struktural dievaluasi dengan menggunakan r-square untuk konstruk dependen (endogen) dan uji t serta signifikansi dari koefisien parameter jalur struktural. untuk nilai rsquare konstruk dependen (endogen) dapat dilihat pada tabel 4.5 berikut. analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 30 tabel 6 r-square r-square klkpd 0.863 sumber: data primer diolah, 2016 uji yang kedua adalah melihat signifikansi dengan melihat nilai koefisien parameter dan nilai signifikansi t-statistik. untuk menilai signifikansi model prediksi dalam pengujian model struktural, dapat dilihat dari nilai t-statistic antar variabel independen ke variabel dependen. dalam pls pengujian secara statistik setiap hubungan yang dihipotesiskan dilakukan dengan menggunakan simulasi yaitu membandingkan nilai t-statistic dengan ttabel signifikansi =5% (1,96). jika nilai t-statistic > t-tabel maka hipotesis di terima dan jika nilai t-statistic < t-tabel maka hipotesis ditolak. signifikansi model dalam pengujian model struktural dapat dilihat dari nilai t-statistic dalam tabel path coefficient. tabel path coefficient pada output smartpls dapat dilihat pada tabel berikut : tabel 7 path coefficient (mean, stdev, t-values) original sample estimate mean of subsamples standard deviation tstatistic t-tabel pgg -> klkpd -0.052 -0.036 0.061 0.85 1,96 psap -> klkpd 0.217 0.213 0.088 2.465 1,96 psiakd -> klkpd 0.746 0.745 0.087 8.591 1,96 sumber: data primer diolah, 2016 pengujian hipotesis berdasarkan tabel 4.6 hipotesis yang diajukan dilihat dengan membandingkan tstatistik dengan t-tabel, jika t-statistik > t-tabel (1,96) maka hipotesis diterima. untuk melihat arahnya dlihat pada bagian original sample apakah koefisiennya bertanda positif atau negatif. dari tabel 4.6 dengan membandingkan t-statistik dengan t-tabel dan melihat koefisien pada original sample, terlihat bahwa variabel penerapan good governance pada penelitian ini ditolak. variabel penerapan standar akuntansi pemerintahan (psap) berpengaruh secara positif signifikan terhadap kualitas laporan keuangan daerah (klkpd), jadi hipotesis h2 dalam penelitian ini diterima. variabel pemanfaatan sistem informasi akuntansi keuangan daerah (psiakd) berpengaruh secara positif terhadap kualitas laporan keuangan daerah, (klkpd), jadi hipotesis h3 dalam penelitian ini diterima. ringkasan hasil pengujian hipotesis disajikan dalam tabel berikut : tabel 8 ringkasan hasil pengujian hipotesis no. hipotesis hasil 1 penerapan good governance berpengaruh positif terhadap kualitas laporan keuangan daerah ditolak 2 penerapan standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan daerah diterima jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 31 no. hipotesis hasil 3 pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah diterima sumber: data primer diolah, 2016 hipotesis pertama (h1) yang menyatakan bahwa penerapan good governance berpengaruh positif terhadap kualitas laporan keuangan daerah secara empiris tidak terbukti. hal ini berarti penerapan good governance tidak berpengaruh terhadap kualitas laporan keuangan daerah. hal ini juga bertolak belakang dengan teori stewardship yang yang menjelaskan bahwa dimana seorang staward yang bekerja sama dengan pemerintahan demi mewujudkan akuntabilitas publik tidak berpengaruh dalam melaksanakan fungsi-fungsi pengelolaan laporan keuangan yang bekualitas. hasil penelitian ini juga tidak mendukung hasil penelitian zeyn (2011) dan azlim, dkk (2012) yang membuktikan bahwa penerapan good governance memiliki pengaruh positif terhadap kualitas laporan keuangan daerah. hipotesis kedua (h2) yang menyatakan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan daerah secara empiris terbukti. hasil penelitian ini menunjukkan bahwa semakin baik penerapan standar akuntansi pemerintahan maka kualitas laporan keuangan juga akan menjadi lebih baik. hasil penelitian ini sejalan dengan penelitian zeyn (2011), azlim, dkk (2012) dan sari, dkk (2014) yang membuktikan bahwa penerapan standar akuntansi pemerintahan akan berpengaruh positif terhadap kualitas laporan keuangan yang dihasilkan. hal ini terbukti bahwa pegawai pengelola keuangan dalam menyusun laporan keuangn mengguanakan standar akuntansi pemerintahan, sehingga penerapan standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan daerah. berdasarkan hasil penelitian dapat dikatakan bahwa hipotesis ketiga (h3) yaitu pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah. hal ini menunjukan bahwa semakin baik pemanfaatan sistem informasi akuntansi keuangan daerah maka laporan keuangan yang dihasilkan akan semakin berkualitas. hasil penelitian ini sejalan dengan penelitian yang dilakukan sari, dkk (2014) dan pujiswara, dkk (2014) yang membuktikan bahwa pemanfaatan sistem informasi akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah. sistem informasi akuntansi keuangan daerah merupakan suatu sistem pengelompokan, penggolongan, pencatatan dan pemrosesan aktifitas keuangan pemerintah daerah kedalam sebuah laporan keuangan sebagai suatu informasi yang dapat digunakan oleh pihak tertentu dalam pengambilan keputusan. sistem informasi akuntansi keuangan daerah merupakan faktor penting dalam proses pelaporan keuangan daerah. pemanfaatan sistem informasi akuntansi keuangan daerah (siakd) diharapkan akan diimplementasikan oleh pemerintah daerah sehingga pemerintah daerah mampu menghasilkan laporan keuangan daerah mampu menghasilkan laporan pertanggungjawaban keuangan sesuai dengan tuntutan masyarakat. pemanfaatan sistem informasi akuntansi keuangan daerah merupakan hal yang penting dan harus diperhatikan oleh setiap institusi ketika mengelola keuangan. penutup penelitian ini dilakukan untuk menguji pengaruh penerapan good governance, standar akuntansi pemerintahan, dan pemanfaatan sistem informasi akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah. responden penelitian ini adalah kepal skpd, kepala bagian keuangan skpd dan staf keuangan skpd di provinsi bengkulu. berdasarkan pada hasil pembahasan maka dapat disimpulkan bahwa penerapan good governance tidak analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 32 terbukti berpengaruh terhadap kualitas laporan keuangan daerah. hal ini berarti penerapan good governance tidak berpengaruh terhadap kualitas laporan keuangan daerah, penerapan standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan daerah. hal ini berarti semakin baik penerapan standar akuntansi keuangan daerah maka akan semakin baik kualitas laporan keuangan yang dihasilkan dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah. hal ini berarti semakin baik pemanfaatan sistem informasi akuntansi keuangan daerah maka akan semakin baik kualitas laporan keuangan yang dihasilkan. keterbatasan pada penelitian ini berdasarkan hasil data yang diperoleh hanya hipotesis pertama yang ditolak, hal ini ini disebabkan kuisioner yang disebarkan diperoleh dari penelitian terdahulu yang dikembangkan sendiri oleh peneliti sehingga kemungkinan besar pernyataan yang diberikan kepada responden sulit dipahami oleh responden sehingga jawaban atau data yang dihasilkan masih bervariasi atau memiliki varian data yang cukup ekstrim. keterbatasan yang melekat pada data yang diperoleh melalui kuesioner adalah perbedaan persepsi penulis dengan responden penelitian. meskipun telah dicoba untuk diminimalkan dengan melakukan pilot test, namun keterbatasan ini akan tetap ada dalam penelitian yang menggunakan data primer. penelitian ini menggunakan metode survey kuesioner tanpa dilengkapi dengan wawancara atau pertanyaan lisan. sehingga sebaiknya dalam mengumpulkan data dilengkapi dengan menggunakan pertanyaan lisan dan tertulis. jawaban responden belum tentu mencerminkan keadaan sebenarnya dan akan berbeda jika data diperoleh dengan melakukan wawancara. namun dalam metode wawancara waktu adalah masalah utama. ketika melakukan penelitian ada beberapa skpd yang tidak mengembalikan paket kuesioner secara lengkap dan ada juga yang tidak sama sekali mengembalikan paket kuesioner yang telah disebarkan, hal ini membuat penelitian ini menjadi kurang maksimal, sehingga data yang diperoleh juga masih belum maksimal. berdasarkan pertimbangan masih adanya keterbatasan dalam penelitian ini, maka untuk penelitian selanjutnya diharapkan dapat melakukan survei awal terlebih dahulu dan memperbaiki prosedur penelitian yang mungkin belum dilakukan pada penelitian ini. penelitian mendatang diharapkan lebih baik dalam perumusan pernyataan atau pertanyaan yang akan digunakan sebagai indikator dalam penelitian, sehingga responden lebih dapat memahami maksud atau persepsi peneliti tentang indikator tersebut. saran berikutnya diharapkan penelitian selanjutnya juga dapat menggabungkan kuesioner dengan metode wawancara langsung agar informasi yang diperoleh akan lebih maksimal. kemudian diharapkan penelitian selanjutnya disarankan untuk melibatkan seluruh pegawai staf pengelola keuangan lainnya yang bekerja sebagai salah satu indikator penting dalam proses penyusunan laporan keuangan. daftar pustaka ahmad, yani. 2008. hubungan keuangan antara pemerintah pusat dan daerah di indonesia. jakarta: rajawali pers. arikunto, s., 1997. prosedur penelitian. jakarta: pt.rineka cipta. azlim, darwanis, dan usman bakar. 2012. “pengaruh penerapan good governance dan sandar akuntansi pemerintahan terhadap kualitas informasi keuangan skpd di kota banda aceh”. jurnal akuntansi. vol. 1,no. 1, agustus 2012. armanda,z.2012. permasalahan pengelolaanuang rakyat. http://catatanpamong.blogspot. co.id/2012/12/permasalahan-pengelolaan-uang-rakyat-di.html/.diakses1 desember 2015 jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 17-34 33 bahtiar, arif,. 2002. akuntansi pemerintahan. jakarta: salemba empat (pt. salemba emban patria). bastian, indra. 2011. audit sektor publik.jakarta: salemba empat. birokeuangan.2014.bimbinganteknis.http://birokeuangan.bengkuluprov.go.id/index. php/80berita/100-bimbingan-teknis-penyusunan-lkpd-berbasis-akrual/. diakses 2 desember 2015 bpkp.2012.pembekalanpemprov.http://www.bpkp.go.id/bengkulu/berita/read/7667/10/hilan gkan-kegamangan-pemprov-dan-perwakilan-bpkp-bengkulu-beri-pembekalan.bpkp/ . diakses 2 desember 2015 concepta,acoounting.2010.conceptaccounting.http://conceptaccounting.blogspot.co.id/2010/ 12/stewardship-theory_28.html/. diakses 2 desember 2015 dewi, ni made rika 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pemerintahan. vol. 2, no. 1. nugraheni purwaniati, imam. 2008. “pengaruh penerapan standar akuntansi pemerintahan terhadap kualitas laporan keuangan”. jurnal ekonomi bisnis. no. 1 vol. 13. nurvianti,e.2014.apaperbedaanantarahardwaredansoftware.http://komintek.blogspot.co.id/2 014/12/apa-perbedaan-antara-hardware-dan-software.html/.diakses 2 desember 2015 pemerintah ri. 2010.peraturan pemerintah nomor 71 tahun 2010 tentang standar akuntansi pemerintahan. pemerintah ri. 2010. peraturan pemerintah no. 65 tahun 2010 tentang sistem informasi keuangan daerah. pemerintah ri. 2013. peraturan mentri dalam negeri no 64 tahun 2013 tentang standar akuntansi berbsis akrual. permana, irvan. 2011. pengaruh penerapan standar akuntansi pemerintahan terhadap kualitas laporan keuangan pemerintah daerah dan implikasinya pada akuntabilitas survei pada dinas kota bandung. skripsi. bandung:universitas komputer indonesia. pujiswara, ida bagus, nyoman trisna herawati, dan ni kadek sinawati. 2014. “pengaruh pemanfaatan sistem informasi akuntansi keuangan daerah dan pengawasan keuangan daerah terhadap nilai informasi pelaporan keuangan dan akuntabilitas pemerintah daerah”. jurnal akuntansi. vol. 2 no.1. purwanti, putri. 2015. pengaruh kompetensi sumber daya manusia (sdm), penerapan standar akuntansi pemerintahan (sap), dan penerapan sistem pengendalian intern pemerintah (spip) terhadap kualitas laporan keuangan pada pemerintah daerah provinsi bengkulu. skripsi. universitas bengkulu raharjo, eko. 2007. teori agensi dan teori stewardship dalam perspektif akuntansi. jurnal akuntansi. vol. 2 no. 1 http://birokeuangan.bengkuluprov.go.id/index.%20php/80-berita/100-bimbingan-teknis-penyusunan-lkpd-berbasis-akrual/ http://birokeuangan.bengkuluprov.go.id/index.%20php/80-berita/100-bimbingan-teknis-penyusunan-lkpd-berbasis-akrual/ http://www.bpkp.go.id/bengkulu/berita/read/7667/10/hilangkan-kegamangan-pemprov-dan-perwakilan-bpkp-bengkulu-beri-pembekalan.bpkp/ http://www.bpkp.go.id/bengkulu/berita/read/7667/10/hilangkan-kegamangan-pemprov-dan-perwakilan-bpkp-bengkulu-beri-pembekalan.bpkp/ http://conceptaccounting.blogspot.co.id/2010/12/stewardship-theory_28.html/ http://conceptaccounting.blogspot.co.id/2010/12/stewardship-theory_28.html/ http://www.kompasiana.com/andichairilfurqan/penyajian-laporan-keuangan-pemerintah-daerah-aktivitas-dari-hulu-sampai-ke-hilir_55010787a333113e0951112d/ http://www.kompasiana.com/andichairilfurqan/penyajian-laporan-keuangan-pemerintah-daerah-aktivitas-dari-hulu-sampai-ke-hilir_55010787a333113e0951112d/ http://www.kompasiana.com/andichairilfurqan/penyajian-laporan-keuangan-pemerintah-daerah-aktivitas-dari-hulu-sampai-ke-hilir_55010787a333113e0951112d/ http://komintek.blogspot.co.id/2014/12/apa-perbedaan-antara-hardware-dan-software.html/ http://komintek.blogspot.co.id/2014/12/apa-perbedaan-antara-hardware-dan-software.html/ analisis faktor-faktor yang mempengaruhi kualitas laporan ….. gusrya indria sari dan fadli 34 rahmawati, diana. 2008. analisis faktor-faktor yang berpengaruh terhadap pemanfaatan teknologi informasi. jurnal ekonomi & pendidikan,volume 5 nomor 1. ratifah, ifa dan mochammad ridwan.2012. komitmen organisasimemoderasi pengaruh sistemakuntansi keuangan daerah terhadap kualitas laporankeuangan (studi kasus padapemerintah daerah kabupatenkerawang).jurnal. universitas pasundan bandung. rika pamela. 2013. pemahaman akuntansi, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan”. jurnal paradigma. vol. 10,no. 02. ruspina, depi oktia. 2013. pengaruh kinerja aparatur pemerintah daerah, pengelolaan keuangan daerah, dan sistem pengendalian internal pemerintah (spip) terhadap penerapan good governance (studi empiris pada pemerintahan kota padang),skripsi. universitas negeri padang. samego, indria. 2013. good governance dan upaya pemberantasan korupsi.riset bidang perbandingan dan pemerintah pembangunan lembaga ilmu pengetahuan indonesia. sari, eka nurmala 2012. “pengaruh budaya organisasi terhadap efektifitas penerapan akuntansi sektor publik serta dampaknya terhadap good governance”. jurnal riset akuntansi dan bisnis. vol. 12, no. 2, september 2012. sari,ni putu yogi merta maeka, i made pradana dan edy sujana., 2014. “pengaruh pemahaman standar akuntansi pemerintahan (sap) dan pemanfaatan sistem informasi akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah”. jurnal akuntansi. vol. 2. sukma,d.2013.tatakelolayangbaik(goodgovernance).http://keuanganlsm.com/tata-kelolayang-baik-good-governance/ . diakses 14 desember 2015. suprayogi, angga. 2010. pengaruh sistem pengendalian intern pemerintah terhadap efektivitas pengelolaan keuangan daerah (suatu studi pada dinas pendapatan dan pengelolaan keuangan kabupaten bandung), skripsi. universitas pasundan. bandung tuasikal, askam. 2009. pengaruh pengawasan, pemahaman sistem akuntansi keuangan dan pengelolaan keuangan terhadap kinerja unit satuan kerja pemerintah daerah (studi pada provinsi dan kabupaten/kota di maluku). jurnal. universitas pattimura. udiyanti, ni luh nyoman, anantawikrama tungga atmadja.2014.pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. jurnal akuntansi. universitas pendidikan ganesha. ummahdi,muwahid.2013.teoristakeholder.http://muwahidummah.blogspot.co.id/2013/10/vbehaviorurldefaultvmlo.html. diakses 2 desember 2015 republik indonesia undang-undang nomor 17 tahun 2003 tentang keuangan negara. republik indonesia.undang-undang nomor 32 tahun 2004 tentang pemerintahan daerah. republik indonesia.undang-undang nomor 33 tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan pemerintahan daerah. republik indonesia.undangundang nomor 15 tahun 2004 tentang pemeriksaan pengelolaandan tanggung jawab keuangannegara. yudiyanto, rian. 2010. sia dan korporat. https://rianyudianto.wordpress.com . diakses 2 desember 2015 yuliani, safrida, nadirsyah, usman bakar. 2010. pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah. skripsi. universitas bengkulu zeyn, e.2011. “pengaruh good governance dan standar akuntansi pemerintahan terhadap akuntabilitas keuangan dengan komitmen organisasi sebagai pemoderasi”. jurnal revieu akuntansi. vol. 1, no. 1. april 2011 http://keuanganlsm.com/tata-kelola-yang-baik-good-governance/ http://keuanganlsm.com/tata-kelola-yang-baik-good-governance/ http://muwahidummah.blogspot.co.id/2013/10/v-behaviorurldefaultvmlo.html http://muwahidummah.blogspot.co.id/2013/10/v-behaviorurldefaultvmlo.html https://rianyudianto.wordpress.com/ jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 35 pengaruh motivasi kerja, komitmen organisasi, disiplin kerja, dan kepuasan kerja terhadap kinerja karyawan koperasi rasti ardini1), fadli2) fakultas ekonomi dan bisnis universitas bengkulu 1, 2) rasti_ardini@yahoo.com 1) , fadli_abdullah@yahoo.com 2) abstract this research aims to find empirically evidence that has influence of motivation, organizational commitment, discipline, and job satisfaction to employee performance. the samples of this study was 65 employees who work as financial affair of corporative in lubuk linggau. the data obtained wers analyzed by using multiple linear regression analysis. the research concludes that: motivation, organizational commitment, discipline, and job satisfaction has positive influence on the performance of the who work as financial officer. keywords : motivation, organisational commitment, discipline, satisfaction, and employee performance. pendahuluan koperasi adalah sebagai suatu sistem ekonomi, mempunyai kedudukan politik sebagai organisasi bisnis atau perusahaan yang dikelola atas dasar asas kekeluargaan yaitu berpegang pada pasal 33 uud 1945, ayat 1. koperasi harus taat pada prinsip pengelolaan yang sehat, transparan dan terpertanggung jawab serta bersikap adil dalam pencapaian tujuan bersama. laporan keuangan harus dapat disampaikan dan disajikan dengan lebih baik maka karyawan bidang keuangan dituntut untuk mempunyai kemampuan yang cukup dalam menyusun laporan keuangan. koperasi harus melakukan usaha untuk meningkatkan kinerja dengan memahami faktor apa saja yang mampu meningkatkan kinerja karyawan bidang keuangan. motivasi dapat berpengaruh terhadap kinerja, sebab motivasi merupakan bidang dari sumber daya manusia dalam rangka pembinaan, pengembangan dan pengarahan tenaga kerja dalam suatu organisasi. menurut handoko (1992:135) , kinerja adalah suatu alat untuk mencapai ketahanan bersama melalui apa yang harus dicapai dan bagaimana mengatur orang agar meningkatkan usaha tersebut. komitmen organisasi menurut gibson et al (1997) adalah identifikasi rasa dan keterlibatan loyalitas yang diungkapkan oleh pekerja terhadap organisasinya atau unit organisasi. komitmen organisasional ditunjukan dalam sikap penerimaan, keyakinan yang kuat terhadap nilai-nilai dan tujuan sebuah organisasi, begitu juga adanya dorongan yang kuat untuk mempertahankan keanggotaan dalam organisasi demi tercapainya tujuan organisasi. kedisiplinan merupakan faktor yang penting dalam suatu organisasi karena disiplin juga dapat mempengaruhi kinerja pegawai. kedisplinan merupakan cerminan besarnya rasa tanggung jawab seorang dalam melakukan tugas-tuigas yang di berikan kepadanya yang dapat mendorong semangat kerjanya sehingga karyawan dapat menghailkan hasil kerja yang memuaskan demi pencapaian tujuan koperasi. salah satu sasaran penting yaitu terciptanya kepuasan kerja karyawan bidang keuangan koperasi tersebut, ketika seorang karyawan merasakan kepuasan terhadap pekerjannya tentunya karyawan tersebut akan berupaya semaksimal mungkin dengan segenap kemampuan yang dimilikinya untuk menyelesaikan pekerjannya, dengan demikian hasil kerja yang diperoleh juga akan maksimal sehingga mailto:rasti_ardini@yahoo.com mailto:fadli_abdullah@yahoo.com pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 36 terjadi peningkatan kinerja. sumber daya manusia (sdm) yang produktif, yaitu karyawan bidang keuangan sangat di perlukan di dalam koperasi diiringi dengan adanya motivasi, komitmen organisasi, disiplin kerja dan kepuasan kerja karena dapat mendorong karyawan terutama karyawan bidang keuangan koperasi untuk menjadi lebih produktif sehingga akan meningkatkan kinerja karyawan tersebut. untuk itu karyawan bidang keuangan koperasi dituntut untuk bisa memberikan hasil terbaik atas penyajian dan pengungkapan laporan keuangannya. sehingga dari informasi keuangan tersebut dapat diambil keputusan terbaik bagi pihak internal maupun eksternal tentang rencana untuk kedepan terkait dengan kemajuan koperasi itu sendiri. berdasarkan data yang diperoleh ada 199 koperasi di kota lubuklinggau dan hanya 92 koperasi yg masih aktif sedangkan terdapat 107 koperasi tidak melakukan kegiatan rutin lagi. koperasi yang sudah tidak aktif lagi sebidang besar bergerak di sektor simpan pinjam produktif. ketidakaktifan ini dikarenakan kualitas sumber daya manusia (sdm) pengurus dan anggotanya kurang produktif (lubis, 2014). rumusan masalah dari uraian di atas, maka rumusan masalah dalam penelitian ini dinyatakan dalam bentuk pertanyaan sebagai berikut: a. apakah motivasi kerja berpengaruh positif terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau? b. apakah komitmen organisasi berpengaruh positif terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau? c. apakah disiplin kerja berpengaruh positif terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau? d. apakah kepuasan kerja berpengaruh positif terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau? kerangka teoritis dan hipotesis motivasi kerja motivasi dalam arti umum adalah dorongan untuk melakukan kegiatan-kegiatan tertentu guna mencapai tujuan. morrison (1993) memberikan pengertian motivasi sebagai kecenderungan seseorang melibatkan diri dalam kegiatan yang mengarah pada sasaran. motivasi merupakan hal yang vital bagi individu agar dapat melakukan yang terbaik. karyawan diberikan kesempatan untuk meraih kinerja yang baik dengan keterampilan yang diperlukan, namun efektivitas hasil yang dicapai tergantung pada motivasi karyawan itu sendiri. pemberian motivasi dengan tepat akan dapat mendorong orang lebih bersemangat dalam melaksanakan pekerjaannya, sehingga menghasilkan sesuatu yang lebih baik. komitmen organisasi komitmen organisasi menurut gibson et al, (1997) adalah identifikasi rasa dan keterlibatan loyalitas yang diungkapkan oleh pekerja terhadap organisasinya atau unit organisasi. komitmen organisasional ditunjukan dalam sikap penerimaan, keyakinan yang kuat terhadap nilai-nilai dan tujuan sebuah organisasi, begitu juga adanya dorongan yang kuat untuk mempertahankan keanggotaan dalam organisasi demi tercapainya tujuan organisasi. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 37 disiplin kerja disiplin kerja berasal dari bahasa latin yang berarti latihan atau pendidikan kesopanan dan kerohanian serta pengembangan tabiat (martoyo,1990) mengartikan disiplin kerja sebagai sikap menghormati, menghargai, patuh dan taat terhadap peraturan-peraturan yang berlaku. hasibuan (1995) mengartikan kedisiplinan sebagai kesadaran dan kesediaan seorang menanti semua peraturan dan norma-norma yang berlaku. matutina (1995) mengartikan disiplin kerja sebagai sikap mental yang menatap yang mengandung kerelaan, kewajiban dan kekerasan untuk memenuhi ata menaati segala peraturan perundang-undangan, norma-norma yang berlaku dan yang telah disepakati bersama. kepuasan kerja kepuasan kerja adalah perasaan senang atau tidak senang yang relatif berbeda dari pemikiran objektif dan keinginan perilaku. kepuasan kerja menunjukkan kesesuaian antara harapan seseorang yang timbul dan imbalan yang disediakan pekerjaan. kepuasan kerja ialah sikap emosional yang menyenangkan dan mencintai pekerjaannya hasibuan (2007). setiap individu memilki kepuasan yang berbeda begitu jugalam kepuasan kerja. kreitner and kinicki (2005) menyatakan bahwa kepuasan kerja adalah sebagai efektivitas atau respon emosional terhadap berbagai aspek pekerjaan. kinerja karyawan kinerja adalah terjemahan dari performance yang berasal dari bahasa inggris yang artinya kemampuan yang dimiliki seseorang dalam melakukan pekerjaan dengan menenkankan pada peningkatan kualitas dan pemahaman dari perubahan yang dibutuhkan (handoko, 2002). kinerja menurut mangkunegara (2001) adalah hasil kerja secara kualitas dan kauntitas yang dicapai oleh seorang pegawai dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepadanya. penilaian kinerja dapat dipakai untuk mengukur kegiatan-kegiatan organisasi dalam pencapaian tujuan dan juga sebagai bahan untuk perbaikan di masa yang akan datang. dari pendapat tersebut dapat dikatakan bahwa kinerja organisasi merupakan suatu prestasi kerja dan proses penyelenggaraan untuk tercapainya tujuan organisasi yang telah ditetapkan. penelitian terdahulu penelitian terdahulu yang berhubungan dengan penelitian ini setyarto (2004) melakukan penelitian di wilayah kota madya surakarta. dengan judul penelitian pengaruh gaya kepemimpinan, profesionalisme, komitmen organisasi, dan kepuasan kerja terhadap kinerja karyawan bidang akuntansi (survey pada koperasi simpan pinjam di wilayah kota madya surakarta). hipotesis motivasi merupakan hal yang vital bagi individu agar dapat melakukan yang terbaik. karyawan diberikan kesempatan untuk meraih kinerja yang baik dengan keterampilan yang diperlukan, namun efektivitas hasil yang dicapai tergantung pada motivasi karyawan itu sendiri. pemberian motivasi dengan tepat akan dapat mendorong orang lebih bersemangat dalam melaksanakan pekerjaannya, sehingga menghasilkan sesuatu yang lebih baik. motivasi kerja diperlukan sebagai salah satu indikator kinerja karyawan. karyawan dengan motivasi kerja yang tinggi dapat diharapkan menghasilkan kinerja yang maksimal dalam hal ini pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 38 motivasi sangat berperan penting dalam meningkatkan semangat kerja karyawan dalam melaksanakan setiap tugasnya. berdasarkan uraian diatas dapat dirumuskan hipotesis sebagai berikut: h1: motivasi kerja berpengaruh positif terhadap kinerja karyawan bidang keuangan komitmen pegawai terhadap organisasi sebagaimana dikemukakan dalam penelitian terdahulu (porter et al, 1974) adalah refleksi kekuatan keterlibatan dan kesetian pegawai tehadap organisasi (babaskus et al, 1996: 37). kalau komitmen pegawai terhadap organisasinya tinggi maka akan berpengaruh terhadap kinerja, sedangkan kalau komitmennya itu rendah maka akan mengakibatkan munculnya keinginan untuk keluar (mackenzie, 1998: 89) kinerja pegawai tidak lepas dari faktor komitmen organisasi. komitmen maknanya sama dengan menjalankan kewajiban, bertanggung jawab, dan janji yang membatasi seseorang untuk melakukan sesuatu. pegawai dengan komitmen yang tinggi dapat diharapkan mampu menunjukan kinerja yang optimal. seseorang yang bergabung dalam organisasi pada sebuah perusahaan dituntut adanya komitmen dalam dirinya. komitmen organisasi memiliki arti lebih dari sekedar loyalitas yang pasif, tetapi melibatkan hubungan aktif dan keinginan pegawai untuk memberikan kontribusi yang berarti pada organisasinya. berdasarkan uraian diatas dapat dirumuskan hipotesis sebagai berikut: h2:komitmen organisasi berpengaruh positif terhadap kinerja karyawan bidang keuangan. disiplin kerja harus dimiliki setiap karyawan dan harus diterapkan di kalangan karyawan agar bisa mendukung tercapainya tujuan organisasi karena disiplin merupakan wujud dari kepatuhan terhadap aturan kerja dan juga sebagai tanggung jawab diri terhadap keberhasilan kerja organisasi. dengan adanya disiplin kerja maka seseorang akan melaksanakan pekerjaannya dengan penuh rasa tanggung jawab. hasibuan (1990) mengemukakan tanpa disiplin kerja yang baik, sulit bagi perusahaan untuk mencapai hasil yang optimal. berdasarkan uraian diatas dirumuskan hipotesis sebagai berikut : h3: disiplin kerja berpengaruh positif terhadap kinerja karyawan bidang keuangan. kepuasan kerja mempunyai arti penting bagi karyawan maupun organisasi/perusahaan karena dapat menciptakan keadaan positif dalam lingkungan kerja yang dapat mendorong karyawan untuk mencapai kinerja yang baik. menurut hasibuan (2007) kepuasan kerja juga di pengaruhi beberapa faktor antara lain balas jasa yang adil dan layak, penempatan yang tepat dan sesuai dengan keahlian, berat ringannya pekerjaan, suasana dan lingkungan pekerjaan.sehingga dapat di simpulkan bahwa kepuasan kerja merupakan perasaan dari individual terhadap pekerjaan, situasi kerja, kerjasama antara pimpinan dan sesama pimpinan dan sesama karyawan dalam sebuah organisasi. berdasarkan uraian diatas dapat dirumuskan hipotesis sebagai berikut: h4 : kepuasan kerja berpengaruh positif terhadap kinerja karyawan bidang keuangan. metode penelitian jenis penelitian jenis penelitian ini tergolong pada penelitian kausalitas, dimana penelitian kausalitas berguna untuk menganalisis hubungan atau pengaruh satu variabel dengan variabel lainnya (indriantoro dan supomo, 1999). data dikumpulkan melalui kuesioner yang disebarkan kepada para responden. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 39 definisi operasional dan pengukuran variabel variabel bebas (independent variable) variabel bebas adalah tipe variabel yang menjelaskan atau mempengaruhi variabel terikat, entah secara positif atau negatif (sekaran, 2006). variabel bebas adalah variabel lain (indriantoro dan supomo, 1999). variabel bebas dalam penelitian ini adalah motivasi kerja (mk), komitmen organisasi (ko), disiplin kerja (dk), dan kepuasan kerja (kk). motivasi kerja motivasi adalah dorongan atau kekuatan karyawan yang timbul akibat adanya kebutuhan yang ingin dipenuhi sehingga mereka akan bekerja dengan penuh semangat serta berprilaku sesuai dengan yang diinginkan oleh organisasi sehingga dapat menghasilakn kinerja yang baik yang pada akhirnya akan mencapai tujuan organisasi. variabel motivasi ini diukur dengan instrumen daftar pernyataan yang diadopsi dari anggraeni (2012) dengan pengukuran variabel motivasi, yaitu semangat untuk bekerja, perhatian terhadap pekerjaan, tanggung jawab terhadap pekerjaan, rasa senang dalam mengerjakan tugas. skala yang digunakan dalam variabel motivasi kerja adalah dengan menggunakan skala likert 5 poin berkisar dari nilai 1 (sangat tidak setuju) hingga nilai 5 (sangat setuju). 1-2 jawaban responden menunjukkan motivasi kerja rendah, 3 jawaban responden menunjukkan motivasi kerja cukup baik, 45 jawaban responden menunjukkan motivasi kerja tinggi. komitmen organisasi komitmen organisasi merupakan keyakinan dan dukungan yang kuat terhadap nilai dan sasaran yang ingin dicapai tujuannya. variabel motivasi ini diukur dengan instrumen daftar pernyataan yang diadopsi dari budiarjo (2008) dengan pengukuran variabel komitmen, yaitu merasa nyaman dengan keadaan ditempat bekerja, berupaya mempromosikan tempat bekerja atau organisasi kepada teman-teman diluar, memiliki kecocokan antara nilai-nilai pribadi dan organisasi, memiliki keyakinan organisasi tempat saya bekerja adalah pilihan yang tepat. skala yang digunakan dalam variabel komitmen organisasi adalah dengan menggunakan skala likert 5 poin berkisar dari nilai 1 (sangat tidak setuju) hingga nilai 5 (sangat setuju). 1-2 jawaban responden menunjukkan komitmen organisasi rendah, 3 jawaban responden menunjukkan komitmen organisasi cukup baik, 45 jawaban responden menunjukkan komitmen organisasi tinggi. disiplin kerja kedisiplinan merupakan kesadaran dan kesediaan seorang karyawan untuk menaati semua peraturan dan norma-norma yang berlaku. variabel disiplin ini diukur dengan instrumen daftar pernyataan yang diadopsi dari anggraeni (2012) dengan pengukuran variabel disiplin, yaitu absensi yaitu datang dan pulang kerja yang tepat waktu, kesanggupan menerima sanksi, ketaatan pada peraturan, kepatuhan pada perintah, kesanggupan menjalankan tugas. skala yang digunakan dalam variabel disiplin kerja adalah dengan menggunakan skala likert 5 poin berkisar dari nilai 1 (sangat tidak setuju) hingga nilai 5 (sangat setuju). 1-2 jawaban responden menunjukkan merupakan disiplin kerja rendah, 3 jawaban responden menunjukkan cukup baik, 45 jawaban responden menunjukkan disiplin kerja tinggi. pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 40 kepuasan kerja kepuasan kerja yaitu sikap positif seorang karyawan berupa sikap emosional karyawan yang menyenangkan dan mencintai pekerjaannya. variabel kepuasan ini diukur dengan instrumen daftar pernyataan yang diadopsi dari anggraeni (2012) dengan pengukuran variabel kepuasan, yaitu tunjangan yang pantas, kondisi kerja yang mendukung, rekan kerja yang mendukung, kerja yang secara mental menantang, kesesuaian antara kepribadian dengan pekerjaan. skala yang digunakan dalam variabel kepuasan kerja adalah dengan menggunakan skala likert 5 poin berkisar dari nilai 1 (sangat tidak setuju) hingga nilai 5 (sangat setuju). 1-2 jawaban responden menunjukkan kepuasan kerja rendah, 3 jawaban responden menunjukkan kepuasan kerja cukup baik, 45 jawaban responden menunjukkan kepuasan kerja tinggi. variabel terikat (dependent variable) variabel terikat adalah tipe variabel yang dijelaskan atau dipengaruhi oleh variabel independen. variabel terikat merupakan variabel utama yang menjadi faktor yang berlaku dalam investigasi (sekaran, 2006). variabel terikat adalah variabel yang dipengaruhi oleh variabel bebas (indriantoro dan supomo, 1999). variabel terikat dalam penelitian ini adalah kinerja karyawan bidang keuangan (kink). kinerja karyawan kinerja karyawan merupakan suatu hasil yang dicapai oleh pekerja dalam pekerjaanya menurut kriteria tertentu yang berlaku untuk suatu pekerjaan tertentu. variabel kinerja karyawan ini diukur dengan instrumen yang diadopsi dalam simmamora (2012) dengan pengukuran variabel kinerja, yaitu kualitas kerja, kuantitas kerja, kehadiran, tanggung jawab, ketepatan waktu, dan kerja sama. skala yang digunakan dalam variabel kinerja karyawan adalah dengan menggunakan skala likert 5 poin berkisar dari nilai 1 (sangat tidak setuju) hingga nilai 5 (sangat setuju). 1-2 jawaban responden menunjukkan kinerja karyawan rendah, 3 jawaban responden menunjukkan kinerja karyawan cukup baik, 45 jawaban responden menunjukkan kinerja karyawan sangat baik. populasi dan sampel populasi penelitian ini adalah karyawan yang bekerja di bidang keuangan yang ada di koperasi di kota lubuklinggau yang terdiri dari 92 koperasi yang setiap koperasi diambil 2 orang karyawan bidang keuangan untuk dijadikan sampel, jadi jumlah karyawan bidang keuangan yang dijadikan sampel adalah 184 karyawan. untuk menghitung penentuan jumlah sampel dari populasi, maka digunakan rumus slovin sebagai berikut : keterangan : n = jumlah sampel n = jumlah populasi e2 = nilai presisi (presisi yang digunakan dalam penelitian ini adalah 10% dengan perhitungan 10 : 100 = 0,1) diketahui : n = 184 karyawan e = 0,1 jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 41 perhitungan sampel : n = n / ( 1 + n. e2 ) n = 184 / ( 1 + 184. 0,12) n = 184 / ( 1 + 184. 0,01) n = 184 / ( 1 + 1,84 ) n = 184 / 2,84 = 64,788732 di bulatkan menjadi ; n = 65 metode yang digunakan dalam penelitian ini adalah pengambilan sampel berdasarkan kemudahan (convenience sampling). convenience sampling adalah prosedur untuk mendapatkan unit sampel menurut keinginan peneliti. elemen populasi yang dipilih sebagai subjek sampel adalah tidak terbatas sehingga peneliti memiliki kebebasan dalam penelitian mengenai sampel yang paling cepat dan mudah (indriantoro dan supomo, 1999). berdasarkan teknik convenience sampling tersebut, pengambilan elemen populasi penentuannya berdasarkan dengan cara mengunjungi satu persatu koperasi yang dianggap memungkinkan, karena dengan mempertimbangkan jarak yang lebih dekat, waktu yang relatif singkat, dan biaya yang lebih murah untuk mendapatkan hasil efektif dan efisien. metode pengumpulan data prosedur pengumpulan data dalam penelitian ini menggunakan data primer. kuesioner didistribusikan langsung kepada karyawan bidang keuangan yang menjadi sampel. metode analisis data analisis data dilakukan dengan menggunakan bantuan program komputer yaitu spss vers.16. dengan beberapa tahap yaitu pengujian kualitas data, analisis regresi berganda dan pengujian hipotesis. pengujian kualitas data uji validitas uji validitas digunakan untuk mengukur sah atau valid tidaknya suatu kuesioner. suatu kuesioner dikatakan valid jika pertanyaan mampu mengungkapkan sesuatu yang akan diukur oleh kuesioner tersebut. (ghozali, 2013). uji reliabilitas dalam penelitian ini, uji reliabilitas menggunakan cronbach alpha (α). suatu variabel dikatakan reliabel jika memberikan nilai cronbach alpha (α)> 0,70 (ghozali, 2013). uji asumsi klasik sebelum pengujian hipotesis dilakukan, terlebih dahulu perlu dilakukan pengujian asumsi klasik yang meliputi uji multikolinearitas, uji heteroskedasitas dan uji normalitas. uji normalitas uji normalitas dalam penelitian ini menggunakan one sample kolmogorov-smirnov test dengan tarif signifikan 5%. dasar pengambilan keputusan sebagai berikut: a. jika nilai sig ≥ 0,05 maka dikatakan berdistribusi normal. b. jika nilai sig < 0,05 maka dikatakan berdistribusi tidak normal. uji multikolinearitas uji multikolinearitas dapat dilakukan dengan dua cara yaitu dengan melihat vif (variance inflation factors) dan nilai tolerance. kedua ukuran ini menunjukkan setiap variabel independen manakah yang dijelaskan oleh variabel independen lainnya. jadi nilai tolerance pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 42 yang rendah sama dengan nilai vif tinggi (karena vif = 1/tolarance). nilai cut off yang umum dipakai untuk menunjukkan adanya multikolonieritas adalah nilai tolerance ≤ 0.10 atau sama dengan nilai vif ≥ 10 (ghozali, 2013). uji heteroskedastisits. heteroskedastisitas dapat diketahui dengan menggunakan uji glesjer. jika probabilitas signifikan masing-masing variabel independen > 0.05, maka dapat disimpulkan tidak terjadi heteroskedastisitas dalam model regresi, (ghozali, 2013). analisis regresi berganda untuk melihat bagaimana pengaruh dari variabel bebas (independent) terhadap variabel tidak bebas (dependent) dalam penelitian ini, model analisis yang digunakan adalah model regresi linear berganda, yang dirumuskan: kink= a + β1mk + β2ko + β3dk + β4kk + e keterangan: kink = kinerja karyawan mk = motivasi kerja ko = komitmen organisasi dk = dsiplin kerja kk = kepuasan kerja a = konstanta β1,2,3,4 = koefisien regresi e = eror pengujian hipotesis uji statistik f statistik f pada dasar nya menunjukkan apakah semua variabel independen berpengaruh secara bersama-sama terhadap variabel dependen. kriteria pengujian berdasarkan probabilitas. jika probabilitas signifikansi lebih besar dari 0,05 (α), maka variabel independen secara simultan tidak berpengaruh terhadap variabel dependen. jika lebih kecil dari 0,05 maka variabel independen secara simultan berpengaruh terhadap variabel dependen (ghozali, 2013) uji statistik t pengujian secara individual (statistik t) yaitu pengujian koefisien regresi secara parsial dengan menentukan formula statistik yang akan diuji. statistik t (uji parsial) digunakan untuk mengetahui berapa besar pengaruh secara parsial variabel independen (motivasi, komitmen, disiplin dan kepuasan kerja) terhadap variabel dependen (kinerja karyawan). dasar pengambilan keputusan adalah dengan menggunakan angka probabilitas signifikan. apabila probabilitas signifikan lebih kecil dari 0.05, maka ha diterima (ghozali, 2013). koefisien determinasi (r2) koefisien determinasi/r2 digunakan untuk mengukur seberapa besar kemampuan model dalam menerangkan variasi variabel dependen (y). koefisien determinasi menunjukkan seberapa besar prestasi varian dalam variabel dependen yang dapat dijelaskan oleh varian variabel independen. nilai r2 terletak antara 0 (nol) dan 1 (satu), jika r2 semakin mendekati 1, maka semakin besar varian dalam variabel dependen yang dapat dijelaskan oleh varian variabel independen, ini berarti semakin tepat garis regresi tersebut untuk mewakili hasil jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 43 observasi yang sebenarnya. sedangkan dalam penelitian ini menggunakan adjusted r square (ghozali,2013). hasil dan pembahasan deskriptif data pada penelitian ini, data dikumpulkan dengan cara memberikan kuesioner secara langsung kepada responden. kuesioner yang didistribusikan kepada responden sebanyak 65 kuesioner atau sebesar 100%., jumlah kuesioner yang kembali sebanyak 65 kuesioner atau 100% kuesioner yang kembali. jumlah kuesioner yang dapat diolah sebanyak 65 kuesioner. tabel 1 deskripsi kuesioner keterangan jumlah persentase kuesioner yang didistribusikan 65 kuesioner 100% kuesioner yang kembali 65 kuesioner 100% kuesioner yang dapat diolah dalam penelitian 65 kuesioner 100% sumber : data primer diolah 2015 demografi responden dari sebanyak 65 kuesioner yang bisa digunakan dalam penelitian ini, diperoleh informasi mengenai demografi responden sebagai acuan dalam melihat karakteristik responden yang menjadi sampel penelitian. adapun gambaran mengenai demografi responden dalam penelitian ini berdasarkan umur, jenis kelamin, tingkat pendidikan dan lama bekerja. tabel 2 profil responden no kriteria jumlah responden persentase 1 umur 1) 20-30 th 2) 31-40 th 3) 41-50 th 4) 51-60 th 11 19 31 4 16,9% 29,2% 47,7% 6,2% 2 jenis kelamin 1) pria 2) wanita 48 17 73,8% 26,2% 3 pendidikan 1) sma 2) d3 3) s1 4) s2 18 19 24 4 27,7% 29,2% 36,9% 6,2% 4 lama bekerja 1) < 5th 2) 5-10th 3) > 10th 12 47 6 18,5% 72,3% 9,2% sumber : data primer diolah, 2015 pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 44 responden berusia 40-50 tahun sebanyak 31 orang (47,7%). jenis kelamin responden didominasi laki-laki sebanyak 48 orang atau dengan persentase 73,8% dan perempuan sebanyak 17 orang atau dengan persentase 26,2%. berdasarkan tingkat pendidikan, sebagian besar responden yang mengisi kuesioner berpendidikan strata 1 (s1) sebanyak 24 atau dengan persentase 36,9%. jika dilihat dari sisi lama bekerja, responden yang mengisi kuesioner lebih dominan mereka bekerja selama 5-10 tahun. statistik deskriptif penelitian gambaran – gambaran variabel-variabel penelitian dalam penelitian ini seperti motivasi kerja, komitmen organisasi, disiplin kerja, kepuasan kerja dan kinerja karyawan maka digunakan tabel statistik deskriptif yang menunjukkan angka kisaran teoritis, kisaran sesungguhnya (aktual), median, rata-rata (mean) dan standar deviasi yang dapat dilihat dalam tabel 4.3 berikut ini : tabel 3 statistik deskriptif variabel rentang teoritis rata-rata teoritis standar deviasi rentang aktual rata-rata aktual motivasi kerja 6-30 18 2,022 21-29 26,23 komitmen organisasi 6-30 18 2,869 21-30 25,92 disiplin kerja 6-30 18 1,978 21-30 26,15 kepuasan kerja 6-30 18 2,047 21-30 26,25 kinerja karyawan 9-45 27 2,554 21-42 38,23 sumber : data diolah 2015 tabel 4.3 diatas, menunjukkan hasil pengukuran statistik deskriptif terhadap variabel dari 65 responden. uji kualitas data uji validitas uji validitas digunakan untuk mengukur sah atau valid tidaknya suatu kuesioner (ghozali,2013). semua variabel baik itu motivasi kerja, komitmen organisasi, disiplin kerja, kepuasan kerja dan kinerja karyawan semuanya valid, hal ini terlihat dari nilai signifikansi dari variabel motivasi kerja, komitmen organisasi, disiplin kerja, kepuasan kerja dan kinerja karyawan memiliki nilai dibawah <0,01 dan <0,05. tabel 4 hasil uji validitas data variabel pearson colleration (validitas) signifikan keterangan min max motivasi kerja 0,529** 0,730** 0,000 – 0,000 valid komitmen organisasi 0,705** 0,807** 0,000 – 0,000 valid disiplin kerja 0,463** 0,808** 0,000 – 0,000 valid kepuasan kerja 0,591** 0,748** 0,000 – 0,000 valid kinerja karyawan 0,467** 0,718** 0,000 – 0,000 valid sumber : data primer diolah 2015 jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 45 uji reliabilitas kriteria suatu instrumen penelitian dikatakan reliabel dengan menggunakan teknik ini, bila koefisien reliabilitas ( ri ) > 0,7 (ghozali: 2013:48). variabel motivasi kerja, komitmen organisasi, disiplin kerja, kepuasan kerja dan kinerja karyawan dikatakn reliabel. hal ini terlihat dari nilai cronbach alpha yang >0,7. sehingga tidak terjadi masalah pada uji reliabilitasnya. tabel 5 hasil uji reliabilitas sumber : data primer diolah 2015 uji asumsi klasik uji normalitas pengujian normalitas ini dilakukan dengan menggunakan one sample kolmogorovsmirnov test. pengujian data berdistribusi normal jika nilai asymp sig (2-tailed) yang dihasilkan lebih besar dari nilai alpha yaitu sebesar 0,05 (5%). semua variabel yaitu motivasi kerja, komitmen organisasi, disiplin kerja, kepuasan kerja dan kinerja karyawan memiliki asymp sig lebih besar dari 0,05 sehingga data yang digunakan dalam penelitian ini berdistribusi normal. tabel 6 hasil uji normalitas variabel kolmogorovsmirnov-test asymp.sig.(2tailed) kesimpulan motivasi kerja 0,943 0,336 normal komitmen organisasi 0,966 0,308 normal disiplin kerja 1,304 0,067 normal kepuasan kerja 1,068 0,204 normal kinerja karyawan 1,136 0,151 normal sumber : data diolah 2015 uji multikolinearitas bertujuan untuk menguji apakah model regresi ditemukan adanya korelasi antara variabel bebas (independen). model regresi yang baik seharusnya tidak terjadi korelasi antara variabel bebas. apabila ini vif lebih dari 10 dan nilai tolerance kurang dari 0,01 maka variabel cronbach alpha keterangan motivasi kerja 0,702 reliable komitmen organisasi 0,844 reliable disiplin kerja 0,703 reliable kepuasan kerja 0,714 reliable kinerja karyawan 0,727 reliable pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 46 terjadi multikolinearitas, sebaliknya tidak terjadi multikolinearitas antara variabel apabila nilai vif kurang dari 10 dan nilai tolerance lebih dari 0,10. semua variabelnya yaitu motivasi kerja, komitmen organisasi, disiplin kerja, dan kepuasan kerja memiliki nilai tolerance >0,10 dan nilai vif<10, sehingga semua variabel bebas dari masalah multikolinearitas. tabel 7 hasil uji multikolinearitas variabel tolerance vif keterangan motivasi kerja 0,628 1,591 bebas multikolinieritas komitmen organisasi 0,669 1,496 bebas multikolinieritas disiplin kerja 0,754 1,327 bebas multikolinieritas kepuasan kerja 0,620 1,614 bebas multikolinieritas sumber : data primer diolah 2015 uji heterokedastisitas uji heterokedstisitas bertujuan untuk menguji apakah dalam model regresi terjadi ketidaksamaan variance dari rseidual satu pengamatan ke pengamatan yang lain. untuk mendeteksi adanya heteroskedastisitas pada penelitian ini menggunakan glejser test. pengujian ini membandingkan signifikan dari uji ini apabila hasilnya sig > 0,05 atau 5%. jika signifikan di atas 5% maka disimpulkan model regresi tidak mengandung adanya heteroskedastisitas (ghozali, 2013). semua variabel yaitu motivasi kerja, komitmen organisasi, disiplin kerja dan kepuasan kerja memiliki nilai signifikan lebih dari 0,05 sehingga tidak terjadi masalah heterokedastisitas. tabel 8 hasil uji heteroskedastisitas variabel sig keterangan motivasi kerja 0,136 bebas heteroskedastisitas komitmen organisasi 0,559 bebas heteroskedastisitas disiplin kerja 0,429 bebas heteroskedastisitas kepuasan kerja 0,072 bebas heteroskedastisitas sumber : data primer diolah 2015 pengujian hipotesis uji hipotesis 1,2 dan 3 pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda (multiple regression analysis). pada penelitian ini hipotesis yang diajukan adalah motivasi kerja, komitmen organisasi, disiplin kerja dan kepuasan kerja berpengaruh positif terhadap kinerja karyawan. nilai stastistik f adalah 20,488 dengan nilai signifikan 0.000, hal ini menunjukkan bahwa model yang digunakan dalam penelitian ini layak untuk digunakan. nilai adjusted r square sebesar 0,549 menunjukkan bahwa 54,9 % kinerja karyawan yang dapat dijelaskan oleh variabel motivasi kerja, komitmen organisasi, disiplin kerja dan kepuasan kerja sedangkan sisanya sebesa 45,1% dijelaskan oleh variabel lain yang tidak terdapat dalam persamaan. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 47 tabel 4.9 hasil uji regresi variabel koefisien t statistik sig motivasi kerja 0,314 2,347 0,022 komitmen organisasi 0,190 2,081 0,042 disiplin kerja 0,280 2,244 0,029 kepuasan kerja 0,384 2,889 0,005 r square 0,577 adjusted r2 0,549 f 20,488 sig 0.000 sumber : data primer diolah 2015 hasil hipotesis pertama (h1) ini adalah motivasi kerja berpengaruh positif terhadap kinerja karyawan. hasil t-statistik dari motivasi kerja sebesar 2,347, sedangkan menunjukkan nilai koefisien b1 menunjukkan sebesar 0,314 dengan nilai signifikan 0,022 < 0,05 yang berarti dapat disimpulkan terdapat pengaruh positif variabel motivasi kerja terhadap kinerja karyawan. hasil pengujian sejalan dengan hipotesis yang telah dibuat dimana pengaruh motivasi kerja terhadap kinerja karyawan adalah positif sehingga hipotesis pertama diterima. hasil hipotesis kedua (h2) bahwa komitmen organisasi berpengaruh terhadap kinerja karyawan. hasil t-statistik dari komitmen organisasi sebesar 2,081, sedangkan nilai koefisien b2 sebesar 0,190 dengan nilai signifikan 0,042 < 0,05 yang berarti terdapat pengaruh positif variabel komitmen organisasi terhadap kinerja karyawan. sehingga dapat disimpulkan hasil pengujian hipotesis kedua sejalan dengan hipotesis yang telah dibuat dimana pengaruh komitmen organisasi terhadap kinerja karyawan terdapat pengaruh positif sehingga hipotesis kedua diterima. hasil hipotesis ketiga (h3) aini adalah disiplin kerja berpengaruh positif terhadap kinerja karyawan. nilai t-statistik dari disiplin kerja sebesar 2,244 sedangkan hasil pengujian juga menunjukkan nilai koefisien b3 sebesar 0,280 dengan nilai signifikan 0,029 < 0,05 yang berarti terdapat pengaruh positif variabel disiplin kerja terhadap kinerja karyawan. dapat disimpulkan hasil pengujian sejalan dengan hipotesis yang telah dibuat dimana disiplin kerja terhadap kinerja karyawan terdapat pengaruh positif sehingga hipotesis ketiga diterima.hasil hipotesis keempat (h4) ini adalah kepuasan kerja berpengaruh positif terhadap kinerja karyawan. nilai t-statistik dari kepuasan kerja sebesar 2,889 sedangkan nilai koefisien b4 sebesar 0,384 dengan nilai signifikan 0,005 < 0,05 yang berarti terdapat pengaruh positif variabel kepuasan kerja terhadap kinerja karyawan. dapat disimpulkan bahwa hasil pengujian sejalan dengan hipotesis yang telah dibuat dimana pengaruh kepuasan kerja terhadap kinerja karyawan adalah positif sehingga hipotesis keempat diterima. penutup simpulan penelitian ini bertujuan untuk membuktikan secara empiris pengaruh motivasi kerja, komitmen organisasi, disiplin kerja dan kepuasan kerja terhadap kinerja karyawan bidang keuangan. berdasarkan hasil analisis dan pembahasan, maka dapat diambil kesimpulan : 1. pada penelitian ini motivasi kerja berpengaruh signifikan terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau. motivasi yang tinggi dimiliki karyawan maka akan semakin tinggi kinerja karyawan bidang keuangan tersebut. pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 48 2. komitmen organisasi berpengaruh signifikan terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau. karyawan dengan komitmen yang tinggi dapat mampu menunjukan kinerja yang optimal. 3. disiplin kerja berpengaruh signifikan terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau. tingginya disiplin kerja yang tercipta pada karyawan, maka semakin baik pula kinerja yang dimilikinya. 4. kepuasan kerja berpengaruh signifikan terhadap kinerja karyawan bidang keuangan pada koperasi di kota lubuklinggau. semakin baik kepuasan kerja karyawan maka akan semakin baik kinerjanya. implikasi hasil penelitian hasil penelitian ini dapat memberikan implikasi sebagai berikut : 1. berdasarkan hasil penelitian bagi pemimpin koperasi yang ingin meningkatkan kinerja karyawan hendaknya harus menekankan 4 variabel yang digunakan seperti motivasi kerja, komitmen organisasi, disiplin kerja dan kepuasan kerja. 2. hasil penelitian ini diharapkan dapat dijadikan sebagai refrensi dan acuan yang dapat dipakai untuk penelitian lebih lanjut serta menjadikan masukan untuk menambah wawasan dan pengetahuan apabila ada penelitian dengan permasalahan yang sama. keterbatasan penelitian penelitian ini telah dilaksanakan dengan sebaik-baiknya namun masih terdapat beberapa keterbatasan, yaitu : 1. keterbatasan penelitian ini profil responden tidak melakukan pelatihan – pelatihan. 2. jumlah responden hanya karyawan bidang keuangan pada koperasi kota lubuklinggau . saran penelitian berdasarkan keterbatasan penelitian ini, maka diajukan saran – saran untuk penelitian selanjutnya sebagai berikut : 1. pada penelitian selanjutnya disarankan memperluas objek penelitian maupun wilayah yang diamati, untuk melihat apakah dengan sampel bertambah dan wilayah yang berbeda hasil penelitian akan tetap konsisten. 2. penelitian selanjutnya diharapkan dapat mempertimbangkan berbagai variabel lain yang dapat mempengaruhi kinerja karyawan seperti kepuasan karyawan. daftar pustaka anggraeni, dety. 2012. pengaruh motivasi, kepuasan, dan disiplin kerja terhadap kinerja pengelola keuangan di universitas bengkulu. skripsi tidak dipublikasikan. feb unib. bengkulu. budiharjo, c. 2008. “analisis pengaruh kepuasan kerja, kepemimpinan dan komitmen organisasional terhadap semangat kerja karyawan (studi pada balai latihan kerja dan industri semarang.” skripsi, program sarjana, universitas diponegoro semarang. jurnal akuntansi issn 2303-0356 vol. 7, no.1, februari 2017 hal. 35-50 49 ghozali, imam. 2013. aplikasi analisis multivariate dengan program spss. semarang: badan penerbit universitaas diponegoro. gibson, james l, john m, james h, donnelly. 1997. organisasi, perilaku, struktur, proses. jakarta: erlangga. handoko, t.h.1999. manajemen personalia dan sumber daya manusia. yogyakarta : bpfe. handoko, t.h 2002. dasar-dasar manajemen produksi dan operasi. edisi pertama. yogyakarta. bpfe. hasibuan, malayu. s.p.1995. manajemensumber daya manusia : dasar dankunci keberhasilan. jakarta: toko gunung agung. hasibuan, melayu. 2007. manajemen sumber daya manusia. pt. bumi aksara. jakarta. hasibuan, melayu. s.p. 1996. organisasi dan motivasidasar peningkatan produk. jakarta: bumi aksara. indriantoro nur dan bambang supomo. 1999. metodologi penelitian bisnis untuk akuntansi dan manajemen. edisi pertama. bpfe yogyakarta. yogyakarta. kreitner dan kinicki. 2005. perilaku organisasi. jakarta. salemba empat. mangkunegara, a.a. anwar prabu. 2001. manajemen sumber daya perusahaan. bandung: remaja rosdakarya. martoyo, susilo. 1990. manajemen sumber daya manusia. bpfe. yogyakarta. mas’ud, fuad. 2004. survei diagnosis organisasional (konsep dan aplikasi). bp universitas diponegoro. semarang. matutina, domi. 1995. manajemen personalia. rineka cipta. jakarta. sekaran, uma. 2006. research methode for business: metodologi penelitian untuk bisnis. salemba empat. jakarta. sitio, arifin dan halomoan tamba. 2001. koperasi teori dan praktik. jakarta: penerbit erlangga. setyarto. 2008. “pengaruh gaya kepemimpinan, profesionalisme, komitmen organisasi, dan kepuasan kerja terhadap kinerja karyawan bagian akuntansi (survey pada koperasi simpan pinjam di wilayah kota madya surakarta). “tesis tidak dipublikasikan, program magister akuntansi universitas muhamadiyah surakarta. simamora, hayati. 2010. pengaruh budaya organisasi, gaya kepemimpinan, dan kepuasan kerja terhadap kinerja karyawan serta pengaruh kinerja karyawan terhadap kinerja keuangan. skripsi tidak dipublikasikan. bengkulu: jurusan akuntansi universitas bengkulu. pengaruh motivasi kerja, komitmen organisasi, disiplin kerja…….. rasti ardini dan fadli 50 zulkifli lubis. 2014. dekopinda lubuklinggau tingkatkan pembinaan koperasi vakum. di ambil dari:http://www.antarasumsel.com/berita/287618/dekopinda-lubukling gautingkatkan-pembinaan-koperasi-vakum diakses 8oktober 2014. . http://www.antarasumsel.com/berita/287618/dekopinda-lubukling%20gau-tingkatkan-pembinaan-koperasi-vakum http://www.antarasumsel.com/berita/287618/dekopinda-lubukling%20gau-tingkatkan-pembinaan-koperasi-vakum jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 71 pengaruh pengungkapan corporate social responsibility terhadap kepemilikan institusional fenny marietza 1), dekker yusuf alfredo 2) fakultas ekonomi dan bisnis universitas bengkulu fennymarietza@gmail.com 1), dekkeryusuf@gmail.com 2) abstract the purpose of this study is to examine the effect of corporate social responsibility (csr) disclosure on institutional ownership in the company. the company's institutional ownership is seen from the institutional ownership of shares in each company. the sample in this study is a company listed on the stock exchange indonesia (idx) in 2014-2015. pursuant to sample purposive sampling method in this research is 94 company with observation 188 company. the results of this study indicate that csr disclosure of community category has positive and insignificant effect on institutional ownership. on the other hand, csr category disclosure of the employment category and product category csr have a negative and significant effect. only csr disclosure of environmental categories has a positive and significant influence on institutional ownership. keywords : disclosure of corporate social responsibility (csr), institutional ownership. pendahuluan di dalam perekonomian saat ini, perusahaan dituntut untuk dapat bersaing dan mengembangkan keunggulan kompetitifnya. agar perusahaan dapat bersaing, maka harus mengungkapkan informasi perusahannya secara lengkap, transparan, akurat serta tepat waktu. adanya informasi tersebut, akan membantu para investor untuk mengambil keputusan secara rasional, terutama keputusan yang berkenaan dengan aktivitas investasi yang akan dilakukan para investor. institusi merupakan sebuah lembaga yang memiliki kepentingan besar terhadap investasi yang dilakukan termasuk investasi saham. kepemilikan institusional adalah kepemilikan saham perusahaan yang dimiliki oleh institusi atau lembaga seperti perusahaan asuransi, bank, perusahaan investasi dan kepemilikan institusi lain (tarjo, 2008). ketertarikan perusahaan terhadap kehadiran investor institusional dikarenakan investor institusional juga dapat bertindak sebagai pihak yang memonitor perusahaan. perusahaan dengan kepemilikan institusional yang besar (lebih dari 5%) mengindikasikan kemampuan investor institusional dalam memonitor manajemen perusahaan secara optimal. salah satu informasi yang sering diminta untuk diungkapkan perusahaan saat ini adalah informasi tentang tanggung jawab sosial perusahan (csr disclosure). meningkatnya permintaan oleh stakeholders terhadap perusahaan untuk mengadopsi praktik csr memiliki andil besar dalam mendorong keterlibatan perusahaan dalam csr (chapple dan moon dalam saleh et al, 2010). isu mengenai variasi pengungkapan csr sudah mulai didiskusikan di amerika serikat sejak tahun 1960. akhirnya pada tahun 2000, global repoerting initiative (gri) yang merupakan program dari perserikatan bangsa-bangsa membuat mailto:fennymarietza@gmail.com mailto:dekkeryusuf@gmail.com pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 72 pedoman tentang sustanbility reporting yang dapat digunakan perusahaan dalam pengungkapan kegiatan csr-nya. global repoerting initiative (gri) g4 mulai berkembang di indonesia pada tahun 2014 hingga saat ini yang meliputi 6 aspek, yaitu ham (human rights), masyarakat (society), tenaga kerja (labor practices and decent work), tanggung jawab produksi (product responsibility), ekonomi (economy), lingkungan (enviromental) (wahyudi, 2015 : dyan, 2016). tanggung jawab perusahaan sekarang tidak hanya terbatas pada kelompok pemegang saham dan kreditur saja tetapi juga terhadap pihak yang lebih luas. teori stakeholder (stakeholder theory) mengatakan bahwa perusahaan bukanlah entitas yang hanya beroperasi untuk kepentingan sendiri, namun harus memberikan manfaat bagi stakeholder yang lebih luas. masyarakat merupakan unsur stakeholder yang sering kali terlupakan oleh perusahaan. masyarakat akan menganggap bahwa keberadaan perusahaan di lingkungan masyarakat tersebut tidak bermanfaat serta tidak membawa perubahaan apapun di lingkungan masyarakat. hubungan karyawan terhadap perusahaan harus terjalin dengan baik agar perusahaan dapat bertahan lama dan diharapkan juga bisa menghasilkan profit yang besar karena tingginya loyalitas para karyawan terhadap perusahaan. karyawan sebagai bagian dari perusahaan yang memiliki peranan penting dalam proses produksi perlu mendapatkan perlakuan khusus agar para pekerja semakin loyal terhadap perusahaan serta memiliki semangat kerja yang lebih baik sehingga apa yang menjadi tujuan perusahaan dapat tercapai. produk tak lepas hanya berkaitan dengan kualitas produk saja, tetapi juga keamanan dari produk tersebut. keamanan dan kualitas suatu produk merupakan aspek yang perlu diperhatikan oleh perusahaan agar hubungan baik terhadap costumer dapat terjalin dengan baik. lingkungan merupakan suatu aspek yang penting bagi perusahaan, apalagi perusahaan tersebut bergerak di bidang pemanfaatan atau pengelolaan sumber daya alam. tak terkecuali pada perusahaan yang bergerak di bidang lain pun, lingkungan juga berkaitan erat dengan proses produksi. bagaimana perusahaan tersebut mengendalikan limbah yang dihasilkannya serta asap-asap tebal yang keluar dari cerobong-cerobong pabrik merupakan hal-hal yang perlu diperhatikan oleh perusahaan dalam menjaga kelestarian lingkungan hidup. kerangka teoritis dan hipotesis kepemilikan institusional (institutional ownership) institusi merupakan sebuah lembaga yang memiliki kepentingan besar terhadap investasi yang dilakukan termasuk investasi saham. sehingga biasanya institusi menyerahkan tanggung jawab pada divisi tertentu untuk mengelola investasi perusahaan tersebut. karena institusi memantau secara profesional perkembangan investasinya maka tingkat pengendalian terhadap tindakan manajemen sangat tinggi sehingga potensi kecurangan dapat ditekan.kepemilikan institusional merupakan kepemilikan saham perusahaan yang mayoritas dimiliki oleh institusi atau lembaga (perusahaan asuransi, bank, perusahaan investasi, asset management dan kepemilikan institusi lain). kepemilikan institusional merupakan pemegang saham terbesar sehingga merupakan sarana untuk memonitor manajemen (djakman dan machmud, 2008). pengertian pertanggungjawaban sosial perusahaan atau corporate social responsibity (csr) corporate social responsibility merupakan proses mengkomunikasikan dampak sosial dan lingkungan dari kegiatan ekonomi perusahaan terhadap kelompok yang berkepentingan terhadap perusahaan secara keseluruhan (arthana, 2011). sehingga jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 73 csr lebih menunjukkan kepedulian perusahaan terhadap kepentingan pihak-pihak lain secara lebih luas (stakeholders) daripada hanya sekedar kepentingan perusahaan itu sendiri (putri dan christiawan, 2014). csr muncul akibat dari adanya modrenisasi masyarakat yang sudah memahami bahwa aktivitas yang dilakukan oleh perusahaan dapat membawa dampak negatif pada lingkungannya (mutia dkk., 2011). pengungkapan tanggung jawab sosial perusahaan atau corporate social responsibity disclosure anggraini (2006) menyatakan bahwa tuntutan terhadap perusahaanuntuk memberikan informasi yang transparan, organisasi yang akuntabel serta tata kelola perusahaan yang baik (good corporate governance) memaksa perusahaan untuk memberikan informasi mengenai aktivitas sosialnya. masyarakat membutuhkan informasi mengenai sejauh mana perusahaan sudah melaksanakan aktivitas sosialnya sehingga hak masyarakat untuk hidup aman dan tentram, kesejahteraan karyawan, dan keamanan mengkonsumsi makanan dapat terpenuhi. pengungkapan tanggung jawab sosial dalam laporan tahunan menurut ghozali dan chariri (2007), pengungkapan (disclosure) berarti tidak menutupi atau tidak menyembunyikan. apabila dikaitkan dengan laporan keuangan, laporan keuangan harus memberikan informasi dan penjelasan yang cukup mengenai hasil aktivitas suatu unit usaha. sedangkan hendriksen (dalam rika dan ishlahuddin, 2008) mendefinisikan pengungkapan (disclosure) sebagai penyajian informasi yang dibutuhkan untuk pengoperasian secara optimal pasar modal yang efisien. pengungkapan ada yang bersifat wajib (mandatory) yaitu pengungkapan informasi wajib dilakukan oleh perusahaan berdasarkan pada peraturan atau standar tertentu, dan ada yang bersifat sukarela (voluntary) yang merupakan pengungkapan informasi tambahan dari perusahaan. setiap pelaku ekonomi selain berusaha untuk kepentingan pemegang saham dan berfokus pada pencapaian laba disamping itu juga mempunyai tanggung jawab sosial terhadap masyarakat sekitar, dan hal itu perlu diungkapkan dalam laporan tahunan sebagaimana dinyatakan oleh pernyataan standar akuntansi keuangan (psak) no.1 (iai:2015) paragraf ke empatbelas: “beberapa entitas juga menyajikan, dari laporan keuangan, laporan mengenai lingkungan hidup dan laporan nilai tamba, khususnya bagi industri dimana faktor lingkungan hidup adalah signifikan dan ketika karyawan dianggap sebagai kelompok pengguna laporan keuangan yang memegang peran penting”. pernyataan psak no. 1 (iai:2015) diatas menunjukkan bahwa perusahaan yang ada di indonesia diberi suatu kebebasan dalam mengungkapkan informasi tanggung jawab sosial dan lingkungan dalam laporan keuangan tahunan perusahaan. selain itu, dalam uu no.40 pasal 66 ayat 2 tahun 2007 telah dijelaskan bahwa perusahaan wajib memuat pelaporan tentang pertanggungjawaban social dan lingkungan. pengungkapan sosial yang dilakukan oleh perusahaan sejak di keluarkannya uu no.40 pasal 74 tahun 2007 tentang perseroan terbatas. pengaruh keterlibatan masyarakat terhadap kepemilikan institusional keterlibatan perusahaan dengan masyarakat sekitar cukup penting, mengingat masyarakat sekitar sering kali juga merupakan produsen atau konsumen potensial perusahaan. keterlibatan perusahaan dengan komunitas memungkinkan perusahaan untuk mendapatkan kesempatan yang lebih baik dalam pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 74 melakukan pembelajaran terkait dengan inovasi bisnis kanter (1999). selain tertarik pada data keuangan, schwabb dan thomas, (1998) menyatakan bahwa investor institusional juga kemungkinan akan melihat keterlibatan dan kontribusi perusahaan terhadap kalangan wanita dan minoritas. hal ini sesuai dengan teori stakeholder yang mana perusahaan berharap dengan praktik csr yang baik terkait dengan masyarakat sekitar bisa meningkatkan eksistensinya di dalam kehidupan masyarakat sekitar. sebuah studi empiris terbaru oleh cox et al, (2004) menemukan hubungan positif parsial yang signifikan antara kegiatan keterlibatan masyarakat dan investor jangka panjang. investor institusional yang memiliki kecenderungan bermodal besar dan berinvestasi dalam jangka waktu yang panjang memiliki sifat jeli dan lebih selektif dalam memilih perusahaan. tidak seperti investor individual yang dpat dengan mudah berpindah-pindah perusahaan, investor institutional cenderung bergerak lebih sedikit daripada investor individual. oleh karena itu, perusahaan harus bisa memanfaatkan peluang yang berasal dari sifat-sifat investor institutional tersebut. dengan melakukan tanggung jawab sosial, investor-insvestor institutional akan tertarik untuk menanamkan modalnya pada perusahaan tersebut. atas dasar kerangka pemikiran tersebut, hipotesis penelitian ini adalah: h1 : pengungkapan csr katagori keterlibatan masyarakat berpengaruh positif terhadap kepemilikan institusional pengaruh hubungan karyawan terhadap kepemilikan institusional perusahaan yang baik seringkali dianggap merupakan perusahaan yang mampu menciptakan loyalitas yang tinggi dalam diri karyawannya. perusahaan yang bertanggung jawab biasanya memang sering melakukan pengembangan hubungan dengan karyawan ke arah yang lebih baik saleh et al, (2010). selain itu, perusahaan yang bertanggung jawab juga seringkali mampu menarik dan mempertahankan karyawan yang berkinerja baik dan berkompetensi tinggi. loyalitas dan kompetensi karyawan sangat penting dikarenakan hal tersebut mampu meningkatkan produktivitas, memperbanyak inovasi, meningkatkan efisiensi biaya, dan selanjutnya meningkatkan profitabilitas sauer, (1997). hal ini sesuai dengan teori stakeholder yang mana perusahaan berharap dengan praktik csr yang baik terkait dengan karyawan bisa meningkatkan eksistensinya di hadapan para karyawan. adapun penelitian empiris yang dilakukan rinaldy dan rahardjo (2011) bahwa pengungkapan csr dimensi hubungan dengan karyawan berpengaruh secara positif dan signifikan terhadap kepemililikan institusional perusahaan. penelitian cox et al, (2004) menemukan bahwa terdapat dampak yang positif dan signifikan pada hubungan karyawan terhadap kepemilikan institusioanal. penelitian yang dilakukan saleh et al, (2010) di malaysia juga menemukan hubungan yang positif dan signifikan dimensi hubungan karyawan terhadap kepemilikan institusional. oleh sebab berdasarkan uraian di atas, maka hipotesis dari penelitian ini adalah: h2 : pengungkapan csr katagori hubungan karyawan berpengaruh positif terhadap kepemilikan institusional pengaruh produk terhadap kepemilikan institusional perusahaan dalam praktik bisnisnya seharusnya berusaha untuk selalu mengembangkan produknya agar sesuai dengan permintaan pasar dan mendapat keuntungan dari itu. apalagi perusahaan yang memiliki banyak pesaing harus selalu mengembangkan produknya agar lebih unggul dan laku di pasar dibandingkan dengan produk pesaingnya. kegiatan perusahaan dalam mengembangkan produknya ini bukan hanya menjadi perhatian manajemen tapi perhatian para investor juga benston (1997). hal ini dikarenakan produk perusahaan lah yang menjadi tonggak utama penghasilan bisnis jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 75 perusahaan. hal ini sesuai dengan teori stakeholder yang mana perusahaan berharap dengan praktik csr yang baik terkait dengan produk bisa meningkatkan eksistensinya di hadapan para konsumen dan kemungkinan juga dengan para stakeholders lainnya. studi empiris di malaysia yang dilakukan oleh salehet al,(2010) menemukan adanya hubungan antara dimensi csr produk dengan tingkat kepemilikan institusional. kedua pihak sama–sama memberikan kesimpulan bahwa para investor institusional memberikan perhatian khusus pada dimensi produk ini. begitu juga penelitian rinaldy dan rahardjo (2011) bahwa pengungkapan csr dimensi produk yang berpengaruh secara positif dan signifikan terhadap kepemililikan institusional perusahaan. oleh sebab itu, maka hipotesis penelitian ini adalah: h3 : pengungkapan csr katagori produk berpengaruh positif terhadap kepemilikan institusional pengaruh lingkungan terhadap kepemilikan institusional menurut turban dan greening (1997) investor institusi melihat manfaat jangka panjang dari tanggung jawab sosial perusahaan dengan mempertahankan kualitas produk, lebih banyak menaruh perhatian kepada masyarakat, lingkungan, dan karyawan mereka. spicer (1978) dalam saleh et al, (2010) berpendapat bawha investor institusi menganggap bahwa rendahnya tanggung jawab sosial perusahaan dan sedikitnya mereka peduli terhadap lingkungan, karena ini menunjukan bahwa resiko berinvestasi dalam perusahaan tinggi. hal ini sesuai dengan teori stakeholder yang mana perusahaan berharap dengan praktik csr yang baik terkait dengan lingkungan bisa meningkatkan eksistensinya di hadapan para stakeholders yang memiliki kepentingan terhadap lingkungan. adapun pengujian empiris yang dilakukan coxet al, (2004) menemukan bahwa dimensi lingkungan dan kepemilikan institusional saling berhubungan positif dan signifikan. oleh sebab berdasarkan uraian di atas, maka hipotesis penelitian ini adalah: h4 : pengungkapan csr kategori lingkungan berpengaruh positif terhadap kepemilikan institusional kerangka pemikiran berdasarkan hipotesis yang diajukan peneliti merumuskan kerangka pemikiran sebagai berikut: pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 76 metode penelitian sampel pemilihan sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) dengan periode pengamatan dari tahun 2014-2015. metode pengambilan sampel pada penelitian ini dilakukan secara purposive sampling, dengan penentuan sampel berdasarkan kreteria-kreteria tertentu sesuai dengan tujuan penelitian. kriteria sampel yang akan digunakan dalam penelitian ini adalah sebagai berikut : 1. perusahaan manufaktur yang terdaftar di bursa efek indonesia pada periode tahun 2014 sampai dengan tahun 2015 2. perusahaan yang mengungkapkan kegiatan corporate social responsibility (csr) dalam laporan tahunannya selama periode tahun 2014 sampai dengan tahun 2015 3. perusahaan yang mempunyai kepemilikan instusional pada periode tahun 2014 sampai dengan tahun 2015. definisi operasional variabel penelitian 1. variabel dependen kepemilikan institusional diproksikan oleh ins yang merupakan persentase dari saham yang dipegang oleh investor institusi, yang diukur dengan jumlah saham yang dipegang oleh investor institusional dibagi dengan jumlah saham perusahaan yang beredar pada akhir tahun 31 desember. jumlah saham yang dipegang oleh investor institusioanal didefinisikan dari laporan keuangan dan laporan tahunan perusahaan yang bersangkutan. berikut ini adalah rumusannya : ins = 2. variabel independen corporate social responsibility merupakan sebuah wacana yang menjadikan perusahaan bukan hanya berkewajiban dan beroperasi untuk memegang saham (shareholder) namun mempunyai tanggung jawab sosial terhadap stakeholder. pengungkapan csr digunakan untuk melihat pengungkapan oleh perusahaan sebagai tanggung jawab perusahaan dari aktivitas yang dilakukan oleh perusahaan. pengukuran ini menggunakan pedoman sustanbility report global reporting initiative generation four (gri-g4) guidelines setelah itu diukur dengan indeks csr yang diungkapkan oleh perusahaan. keterlibatan masyarakat menurut pengukuran menggunakan pedoman sustanbility report gri-g4 pengungkapan corporate social responsibility katagori keterlibatan masyarakat 11 (sebelas) item pengungkapan. pengungkapan csr katagori keterlibatan masyarakat dapat diukur dengan rumus : ∑ csrm = jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 77 hubungan karyawan menurut pengukuran menggunakan pedoman sustanbility report gri-g4 pengungkapan corporate social responsibility katagori hubungan karyawan 16 (enamsebelas) item pengungkapan. pengungkapan csr katagori hubungan karyawan dapat diukur dengan rumus : ∑ csrk = produk menurut pengukuran menggunakan pedoman sustanbility report gri-g4 pengungkapan corporate social responsibility katagori produk 9 (sembilan) item pengungkapan. pengungkapan csr katagori produk dapat diukur dengan rumus : ∑ csrp = lingkungan menurut pengukuran menggunakan pedoman sustanbility report gri-g4 pengungkapan corporate social responsibility katagori lingkungan 34 (tigapuluhempat) item pengungkapan. pengungkapan csr katagori lingkungan dapat diukur dengan rumus : ∑ csrl = metode analisis data 1. pengujian asumsi klasik a. uji normalitas distribusi normal merupakan distribusi dari variabel random yang kontineu dan merupakan distribusi yang simetris. sebuah variabel mungkin mempunyai karakteristik yang tidak diinginkan seperti data yang tidak normal yang mengurangi ketepatan pengujian hipotesis atau bisa signifikan. b. uji autokorelasi uji autokorelasi dilakukan untuk mengetahu i apakah terjadi korelasi antara kesalahan pengganggu pada periode t dengan kesalahan pada periode t-1. pengujian autokorelasi dilakukan dengan menggunakan uji lm (metode bruesch godfrey). c. uji multikolinieritas uji multikolinieritas dilakukan untuk menguji apakah model regresi ditemukan adanya korelasi di antara variabel independen. model regresi dikatakan baik apabila tidak terjadi korelasi antar variabel independen. d. uji heterokedastisitas pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 78 pengujian heterokedastisitas bertujuan untuk menguji apakah dalam model regresi terjadi ketidaksamaan varians dari residual satu pengamatan ke pengamatan yang lain (ghozali, 2011). 2. pengujian regresi berganda dalam penelitian ini, metode analisis data yang digunakan adalah regresi linier berganda (multiple regression analysis) dengan pengolahan data melalui software eviews 9. model regresi yang digunakan adalah sebagai berikut keterangan : y = β0+ β1x1+ β2x2+ β3x3 + β4x4 + εit y = kepemilikan istitusional x1 = keterlibatan masyarakat x2 = hubungan karyawan x3 = produk x4 = lingkungan β0 = konstanta β1, β2, ....... β4 = koefisien variabel penjelas e = error (kesalahan pengganggu) hasil dan pembahasan pemilihan sampel dengan menggunkan metode purposive sampling memiliki kreteria perusahan yang dijadikan sampel dalam penelitian ini yaitu; perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) pada periode tahun 2014 sampai dengan tahun 2015. jumlah sampel dalam penelitian ini berjumlah 188 observasi dapat dilihat pada tabel 4.1. kriteria jumlah observasi perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) pada periode tahun 2014 sampai dengan tahun 2015 di idx 208 perusahaan yang tidak ada laporan keuangan tahunan selama periode pengamatan yaitu dari tahun 2014 sampai dengan periode tahun 2015 di idx (10) perusahaan yang memiliki kepemilikan perorangan selama periode pengamatan yaitu dari tahun 2014 sampai dengan periode tahun 2015 di idx (10) perusahaan yang mempunyai kepemilikan institusional dan mengungkapkan kegiatan corporate social responsibility (csr) dalam laporan tahunannya selama periode tahun 2014 sampai dengan tahun 2015 di idx 94 tahun observasi 2 jumlah observasi pengamatan 188 jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 79 statistik deskriptif statistik deskriptif pada penelitian ini dapat dilihat pada tabel 4.3 berikut ini : tabel 4.3 statistik deskriptif n minimum maximum mean std. deviation ins 82 0.500822 0.886896 0.689358 0.092725 csrm 82 0.000000 0.090909 0.086475 0.019703 csrk 82 0.000000 0.187500 0.055640 0.058106 csrp 82 0.000000 0.333333 0.044715 0.071690 csrl 82 0.000000 0.294118 0.030129 0.052690 sumber: data diolah tahun,2017 ins dari tabel 4.3 diatas menunjukan hasil pengujian statistik deskriptif setelah membuang outlier saat menormalkan data. pada awalnya jumlah observasi (n) sebanyak 188 observasi, namun setelah membuang outlier jumlah observasi (n) menjadi 83 observasi. dari hasil penelitian pada variabel kepemilikan institusional (ins) dari tabel diatas didapatkan data statistik yang menunjukan nilai minimum sebesar 0.500822 atau 50.08%. nilai maximum dari variabel kepemilikan institusional (ins) adalah sebesar 0.886896 atau 88,68%. rata–rata tingkat kepemilikan institusional adalah 0.689358 atau 68,93% menggambarkan bahwa dari jumlah saham yang beredar pada perusahaan manufaktur di indonesia sebagian besar dimiliki oleh investor institusi. nilai standar deviasi sebesar 0.092725.pada pengungkapan csr kategori masyarakat statistik deskriptif memiliki nilai minimum adalah sebesar 0.00000 atau 0%. selanjutnya nilai maksimum dari variabel csr kategori masyarakat adalah sebesar 0.090909 atau 9.09%. nilai rata-rata (mean) sebesar 0.086475 atau 8.64%. deskriptif statistik selanjutnya dari variabel csr kategori masyarakat menunjukan nilai standar deviasi sebesar 0.019703 dimana dengan membandingkan nilai rata-rata dari variabel csr kategori masyarakat dapat diketahui bahwa standar deviasi lebih kecil dari nilai rata-rata. statistik deskriptif variabel csr kategori ketenagakerjaan menunjukan nilai minimum adalah sebesar 0.00000 atau 0%. sebaliknya nilai maksimum dari variabel csr kategori ketenagakerjaan adalah sebesar 0.187500 atau 18.75%. nilai rata-rata (mean) dari variabel csr ketenagakerjaan adalah sebesar 0.055640 atau 5.56%. dimana rata-rata sebesar 5.56 % menggambarkan bahwa pengungkapan csr kategori ketenagakerjaan dari perusahaan yang dijadikan sampel penelitian adalah sebanyak 5 pengungkapan dari 16 pengungkapan yang ada di indeks gri g4. dekriptif statistik selanjutnya dari variabel csr kategori ketenagakerjaan menunjukan nila standar deviasi sebesar 0.058106 dimana dengan membandingkan nilai rata-rata dari variabel csr kategori ketenagakerjaan dapat diketahui bahwa standar deviasi lebih besar dari nilai ratarata. selanjutnya variabel csr kategori produk statistik deskriptif memiliki nilai miminum adalah sebesar 0.00000 atau 0%. sebaliknya nilai maksimum dari variabel csr kategori produk adalah sebesar 0.333333 atau 33.33%. nilai rata-rata (mean) dari variabel csr kategori produk adalah sebesar 0.044715 atau 4.47%. dimana rata-rata sebesar 4.47% menggambarkan bahwa pengungkapan csr kategori produk dari perusahaan yang dijadikan sampel penelitian adalah sebanyak 3 pengungkapan dari 9 pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 80 pengungkapan yang ada di indeks gri g4. variabel csr kategori lingkungan statistik deskriptif menunjukan nilai minimum adalah sebesar 0.00000 atau 0%. deskriptif statistik menunjukan nilai maksimum 0.294118 atau 29.41%. rata-rata tingkat pengungkapan csr lingkungan adalah 0.030129 atau 3.01%. dimana rata-rata sebesar 3.01% menggambarkan bahwa pengungkapan csr kategori lingkungan dari perusahaan yang dijadikan sampel penelitian adalah sebanyak 10 pengungkapan dari 34 pengungkapan yang ada di indeks gri g4. uji normalitas hasil transformasi data setelah membuang data yang outlier disajikan pada tabel 4.5 sebagai berikut: tabel 4.5 hasil uji normalitas data (setelah membuang outlier) model persamaan n jarque-bera probability keterangan 1 82 3.549472 0.169528 normal sumber: data sekunder diolah, 2017 dari hasil perbaikan data observasi, tabel 4.5 menunjukkan bahwa variabel variabel yang digunakan dalam semua model persamaan memiliki nilai p-value diatas 10% sehingga terbebas dari masalah normalitas data sehingga data dikatakan normal. banyaknya data obsevasi yang digunakan berkurang yang awalnya sebanyak 188 data menjadi 82. uji autokorelasi hasil uji autokorelasi model persamaan ini disajikan pada tabel 4.5 sebagai berikut: tabel 4.6 hasil uji autokorelasi model persamaan obs*r-squared probability keterangan 1 3.696095 0.0545 bebas autokorelasi sumber: data sekunder diolah, 2017 berdasarkan tabel 4.6 hasil breusch-godfrey serial correlation lm test terlihat nilai obs*r-squared pada model persamaan (1) sebesar 3.696095 dan memiliki nilai p-value sebesar 0.0545 yang dimana lebih besar dari 0.05 (p-value >5%) sehingga disimpulkan persamaan (1) bebas dari masalah autokorelasi. uji multikolinieritas berikut ini merupakan hasil uji multikolinieritas yang diolah dengan menggunakan program eviews 9.0. hasil uji multikolinieritas dapat dilihat pada tabel 4.7 sebagai berikut: jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 81 tabel 4.7 hasil uji multikolinieritas variabel csrm csrk csrp csrl ket. csrm 1.00000000 0.21817841 0.14211799 0.03489894 bebas multikolinieritas csrk 0.21817841 1.00000000 0.52733271 0.46120480 csrp 0.14211799 0.52733271 1.00000000 0.38660144 csrl 0.03489894 0.46120480 0.38660144 1.00000000 sumber: data sekunder diolah, 2017 berdasarkan tabel 4.7 dapat diketahui bahwa csrm, csrk, csrp, dan csrl tidak ada masalah multikolinearitas dalam persamaan yang digunakan dalam penelitian ini, karena nilai matriks korelasi (correlation matrix) dari variabel independen kurang dari 0.8. uji heterokedastisitas hasil uji heteroskedastisitas disajikan pada tabel 4.8 sebagai berikut: tabel 4.8 hasil uji heterokedastisitas model persamaan obs*r-squared probability keterangan 1 5.130007 0.2742 bebas heterokedastisitas sumber: data sekunder diolah, 2017 dari hasil pengujian heterokedastisitas pada tabel 4.8 diketahui model persamaan (1) memiliki p-valueobs*r-squared sebesar 0.2742 (p-value >0.05). dengan demikian dari model persamaan tidak terkena masalah heterokedastisitas. uji hipotesis (t) hasil pengujian analisis regresi berganda disajikan pada tabel berikut: tabel 4.9 hasil uji analisis regresi linier berganda untuk pengujian hipotesis variabel koefisien nilai koefisien p value c 0.669021 0.0000 csrm β1 0.604053 0.1159 csrk β2 -0.962940 0.0000 csrp β3 -0.330661 0.0082 csrl β4 1.210314 0.0000 r-squared 0.525930 adjusted r-squared 0.501303 f 21.35580 sig 0.000000 sumber: data sekunder diolah, 2017 pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 82 berdasarkan tabel 4.9 diatas, pada pengujian hipotesis didapatkan nilai adjusted r 2 sebesar 0.501303 menujukkan bahwa 50% variabel independen menjelaskan variabel dependennya, sedangkan sisanya dijelaskan oleh variabel lain. nilai statistik f sebesar 21.35580 dan tingkat signifikansi sebesar 0.000000 dimana tingkat signifikansi lebih kecil dari 0.05 (0.000000<0.05), maka dapat disimpulkan bahwa seluruh variabel independen fit dan layak untuk digunakan dalam menguji seluruh hipotesis. keterlibatan masyarakat terhadap kepemilikan institusional hipotesis pertama ditunjukan untuk menguji pengaruh pengungkapan corporate social responsibility (csr) kategori masyarakat berpengaruh positif terhadap kepemilikan institusional. berdasarkan tabel 4.9, hasil regresi menunjukkan variabel csrm memiliki koefisien regresi sebesar 0.604053 dengan arah yang positif. nilai koefisien dari variabel csrm yang positif mengindikasikan bahwa semakin besar pengungkapan csrm yang dilakukan perusahan maka akan semakin besar tingkat investor institusi untuk berinvestasi dalam perusahaan dan meningkatkan kemampuan kepimilikan institusional dalam memonitor manajemen perusahan secara optimal. namun tidak signifikan dengan nilai p-value sebesar 0.1159 (p-value < 5%). hasil regresi menunjukkan bahwa corporate social responsibility (csr) kategori masyarakat tidak berpengaruh terhadap kepemilikan institusional. hipotesis pertama yang dinyatakan dalam penelitian ini ditolak. alasan tidak berpengaruh antara pengungkapan csr keterlibatan masyarakat terhadap kepemilikan institusional dikarenakan tidak adanya dampak langsung yang ditimbulkan oleh hubungan perusahaan dengan masyarakat sekitar terhadap peningkatan efisiensi dan efektivitas perusahaan dalam memperoleh keuntungan. yang mana hal tersebut akan membuat para investor institusional berpikir bahwa hubungan perusahaan dengan masyarakat sekitar tidak akan terlalu meningkatkan nilai portofolio mereka sehingga investor institusional tidak terlalu menaruh kepedulian terhadap pengungkapan csr keterlibatan masyarakat. hubungan karyawan terhadap kepemilikan institusional hipotesis kedua ditunjukan untuk menguji pengaruh pengungkapan corporate social responsibility (csr) kategori ketenagakerjaan terhadap kepemilikan institusional. berdasarkan tabel 4.9, hasil regresi menunjukkan variabel csrk memiliki koefisien regresi sebesar -0.962940 dengan arah yang negatif namun signifikan dengan nilai pvalue sebesar 0.0000 (p-value < 5%). hasil regresi menunjukkan bahwa corporate social responsibility (csr) kategori ketenagakerjaan berpengaruh negatif terhadap kepemilikan institusional, sehingga hipotesis kedua yang diinyatakan dalam penelitian ini ditolak. pengaruh negatif dari pengungkapan csr kategori hubungan karyawan terhadap kepemilikan institusional dapat diartikan bahwa kepemilikan institusional yang semakin tinggi maka akan semakin sedikit pengungkapan tanggung jawab sosial perusahaan dalam hubungan karyawan. hal ini dimungkinkan bahwa tuntutan karyawan akan semakin rendah jika perusahaan tidak banyak mengungkapkan tanggung jawab sosial terhadap karyawan. hal ini tidak mendukung teori stakeholder dimana karyawan merupakan salah satu pihak yang memiliki kepentingan dengan perusahaan. terkait dengan tanggung jawab sosial dan kewajiban perusahaan kepada karyawan yang harus di jelaskan dalam pengungkapan csr. sedangkan pemegang saham menjadikan pengungkapan csr, tidak menjadi hal penting bagi perusahaan karna tidak peduli terhadap kepentingan jangka panjang dan hanya peduli terhadap kepentingan jangka pendek. dengan tidak banyaknya melakukan pengungkapan csr hubungan karyawan akan semakin menurunkan image perusahaan dalam menarik dan mempertahankan karyawan terbaiknya sehingga kinerja jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 83 perusahaan tidak mampu berjalan efektif dalam mendapatkan keuntungan bagi para investor. tanggungjawab produk terhadap kepemilikan institusional hipotesis ketiga ditunjukan untuk menguji pengaruh pengungkapan corporate social responsibility (csr) kategori produk terhadap kepemilikan institusional. berdasarkan tabel 4.9, hasil regresi menunjukkan variabel csrp memiliki koefisien regresi sebesar -0.330661 dengan arah yang negatif namun signifikan dengan nilai p-value sebesar 0.0082 (p-value < 5%). hasil regresi menunjukkan bahwa corporate social responsibility (csr) kategori produk berpengaruh negatif terhadap kepemilikan institusional, sehingga hipotesis ketiga yang diinyatakan dalam penelitian ini ditolak. alasan negatif signifikan pengaruh antara pengungkapan csr tanggung jawab produk terhadap kepemilikan institusional dikarenakan tidak ada dampak langsung yang di timbulkan dari pengungugkapan csr kategori produk yang diungkapkan perusahaan. sehingga menjadikan proteksi investor (kepemilikan institusional) sangat rendah terhadap pengungkapan csr kategori produk yang tidak menjadikan hal penting bagi perusahaan karena investor tidak peduli terhadap kepentingan jangka penjang namun peduli terhadap kepentingan jangka pendek yang hanya memberikan keuntungan. hal ini tidak mendukung teori stakeholder dimana produk merupakan salah satu tanggung jawab sosial yang memiliki kepentingan dengan perusahaan. terkait dengan tanggung jawab sosial dan kewajiban perusahaan kepada produk yang harus dijelaskan didalam pengungkapan csr. lingkungan terhadap kepemilikan institusional hipotesis empat ditunjukan untuk menguji pengaruh pengungkapan corporate social responsibility (csr) kategori lingkungn terhadap kepemilikan institusional. berdasarkan tabel 4.9, hasil regresi menunjukkan variabel csrl memiliki koefisien regresi sebesar 1.210314 dengan arah yang positif. koefisien yang positif menjelaskan bahwa pengungkapan corporate social responsibility (csr) kategori lingkungn mampu mempengaruhi tingkat investor institusi dalam memonitor manajemen perusahan secara optimal dan memiliki nilai signifikan sebesar 0.0000 (p-value < 5%) sehingga berpengaruh signifikan. hasil regresi menunjukkan bahwa corporate social responsibility (csr) kategori lingkungan berpengaruh terhadap kepemilikan institusional, sehingga hipotesis keempat yang diajukan dalam penelitian ini diterima. dengan demikian, banyaknya pengungkapan csr lingkungan akan mempengaruhi kepemilikan institusional perusahaan sehingga akan semakin naik image perusahaan dalam menarik investor. saat ini csr kategori lingkungan merupakan pertimbangan yang besar bagi investor dalam memilih perusaahaan dikarenakan adanya dampak langsung yang ditimbulkan oleh hubungan perusahaan yang terus berjalan efektif dengan lingkungan sekitar terhadap peningkatan dalam memperoleh keuntungan bagi para investor. pengungkapan yang dilakukan perusahaan sangat peduli terhadap kepentingan jangka panjang yang dimana investor institusional sekarang lebih peduli terhadap aspek aspek lingkungan seperti habitat yang dilindungi dan dipulihkan, pengendalian polusi yang dihasilkan oleh perusahaan, program pencegahaan, penggunaaan barang daur ulang, program penghijauan serta penghargaan yang telah dicapai dalam perusahaan. apabila dikaitkan dengan kepemilikan institusional, maka hal tersebut mampu menarik atau meningkatkan kepemilikan institusional perusahaan oleh tingkat keuntungan masa depan yang dianggap investor institusional akan lebih baik. hal ini mendukung teori stakeholder dimana karyawan merupakan salah satu pihak yang memiliki kepentingan dengan perusahaan dalam meningkatkan keuntungan yang berakibat pada perusahaan untuk mencapai keberlanjutan atau kelestarian perusahaannya (sustainability). pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 84 penutup simpulan penelitian ini tidak terlepas dari keterbatasan-keterbatasan diantaranya: 1. penelitian ini tidak menggunakan variabel lain yang mungkin dapat mempengaruhi pengungkapan corporate social responsibility (csr) terhadap kepemilikan institusioanal yang dicapai perusahaan terhadap investor institusional. 2. pengungkapan corporate social responsibility (csr) menggunakan variabel dummy sehingga hasil penelitian ini belum dapat menunjukan hasil yang sesuai dengan yang dihipotesiskan. saran penelitian 1. untuk penelitian selanjutnya diharapkan menambah variabel lain seperti menggunakan variabel control dalam penelitian selanjutnya yang mungkin dapat mempengaruhi investor institusional dalam menggambil keputusan berinvestasi pada perusahaan. 2. penelitian selanjutnya berpeluang melanjutkan penelitian ini karna hasil yang didapat dari csr kategori ketenagakerjaan berpengaruh negatif terhadap kepemilikan institusional dan csr kategori produk berpengaruh negatif terhadap kepemilikan institusional. daftar pustaka achda, b. tamam (2006), seminar nasional: a promise of gold rating: sustainble csr. jakarta: hotel hilton, 23 agustus 2006. aditya, dwi yodha. (2016). pengaruh manajemen laba, profitabilitas, dan ukuran perusahaan terhadap csr (studi empiris pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2011-2014). al-tuwajri, s.a., christensen, t.e. and hughes, k.e. ii (2004). the relations among environmental disclosure, environmental performance, dan economic performance: a simultaneous equations approach. accounting, organizations and society, vol. 29, pp. 447-71. anggraini, fr. reni retno (2006). pengungkapan informasi sosial dan faktorfaktor yang mempengaruhi pengungkapan informasi sosial dalam laporan keuangan tahunan (studi empiris pada perusahaan-perusahaan yang terdaftar di bursa efek jakarta). simposium nasional akuntansi 9. padang. ajija, shochrul r dkk. 2011. cara cerdas menguasai eviews. salemba empat,. jakarta. arthana, r. 2011. pengaruh karakteristik perusahaan terhadap pengungkapan tanggungjawab sosial perusahaan (csr) pada perusahaan yang terdaftar di indeks lq45 bursa saham indonesia. diakses: http://jimfeb.ub.ac.id/ benston, m.l. (2007). stakeholder influence capacity and the variability of financial returns to corporate social responsibility. acadeny of management review, vol. 32 no.3, pp.794-816. branco, m.c. and rodrigues,l.l. (2008). factors influecing social responsibility disclosure by portuguese companies. jounal of business ethics, vol. 83, pp. 685701 budimanta, a, prasetijo, a., rudito, b. (2004). corporate sosial responsibility, jawaban bagi model pembangunan indonesia masa kini. jakarta; icsd http://jimfeb.ub.ac.id/ jurnal akuntansi issn 2303-0356 vol. 7, no.2, juni 2017 hal. 71-86 85 bursa malaysia (2007).corporate social responsibility in malaysia plcs, an executive summary. available at: http://klse.com.my/website/bm/aboutus/the organization/csr/downloaded/csr_booklet.pdf/ (accessed july 12, 2008) chapple, w. and moon,j. 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(2001). corporate invironmental disclosure: are they useful in determining environmental performance?. journal of accounting dan public policy, vol. 20, pp. 217-40 kanter, r. (1999). change is everyone’s job: managing the extended enterprise in a globally connected world. organization dynamic, vol. 28, pp. 6-24. kok, p., weile, t.v.d., mckenna, r. dan brown, a. (2001).a corporate social responsibility audit within a quality management framework. journal of business ethics, vol.31 no. 4, pp. 285-97 lanis, r., dan richardson, g. 2013. is corporate social responsibility performance associated with tax avoidance?. journal business ethics. vol. 127. http://klse.com.my/website/bm/about pengaruh pengungkapan corporate social responsibility ……….. fenny marietza dan dekker yusuf alfredo 86 machmud, novita dan chaerul d. djakman. (2008). pengaruh struktur kepemilikan terhadap luas pengungkapan tanggung jawab sosial (csr disclosure) pada laporan tahunan perusahaan: studi empiris pada perusahaan publik yang tercatat di bursa efek indonesia tahun 2006. simposium nasional akuntansi xi.pontianak, 23 – 24 juli. mahoney, l dan rw roberts (2007). corporate social performance, dan financial performance and institusional ownership in canadian firms. accounting forum, vol. 31 pp.233-53 mutia, evi, zuraida, dan devi andriani. 2011. pengaruh ukuran perusahaan, profitabilitas dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur yang terdaftar di bursa efek indonesia.jurnal telaah & riset akuntansi vol. 4 no. 2 hal. 187-201 nurlela, rika dan ishlahuddin. (2008). pengaruh corporate social responsibility terhadap nilai perusahaan dengan prosentase kepemilikan manajemen sebagai variabel moderating. simposium nasional akuntansi xi. pontianak, 23-24 juli. pozen, robert c (1994). institutional investor. the reluctant activists. harvard business review.boston:jan/feb 1994. vol. 72.iss 1: pp 140 putri, rafika anggraini dan yulius jogi christiawan. 2014. pengaruh profatibilitas, likuiditas, dan leverage terhadap pengungkapan corporate social responsibility (studi pada perusahaan-perusahaan yang mendapat penghargaan isra dan listed (go-public) di bursa efek indonesia (bei) 2010-2012). jurnal business accounting review. vol. 2, no. 1. republik indonesia. 2007. undang-undang republik indonesia nomor 40 tahun 2007 tentang perseron terbatas. lembaran negara republik indonesia tahun 2007 nomor 106. sekretariat negara. jakarta. republik indonesia. 2007. undang-undang republik indonesia nomor 25 tahun 2007 tentang penanaman modal. jakarta rinaldy, yoshua dan shiddiq nur raharjo (2014). pengaruh pengungkapan corporate social responsibility terhadap kepemilikan institusional pada perusahaan berkategori high profile yang listing dibei. skripsi s1 fe universitas diponegoro(dipublikasikan) rustiarini, nie wayan. (2010). pengaruh struktur kepemilikan saham pada pengungkapan corporate social responsibility. jurusan akuntansi fakultas ekonomi, universitas mahasaraswati denpasar saleh, mustaruddin, norhayah zulkifli dan rusnah muhamad. (2010). corporate social responsibility disclosure dan its relation on instititionsl ownership. manajerial auditing journal vol. 25 no. 6, 2010 pp.591-613. saur, d.a. (1997). the impact of social-responsibility screens on investment performance: evidance from domini 400 social index and domini equty mutual fund, review of financial ekonomics, vol. 6 no. 1, pp. 137-49. sayekti, yosefa dan ludovicus sensei wandabio (2007). pengaruh csr disclosure terhadap earning response coefficient (suatu studi empiris pada perusahaan yang terdaftar di bursa efek jakarta). makalah disampaikan pada simposium nasional akuntansi ix, makasar, 26-28 mei 2011. schwab, k.j. dan thomas, r.s. (1998). realigning corporate governance: shareholder activism by labour unions. michigan law review, vol.96, pp. 1018-94. suharto, edi phd. 2008. corporate social responsibility: what is and benefit for corporate. csr2008/suharto@policy.hu mailto:suharto@policy.hu jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 191 206 187 jurnal akuntansi doi : https://doi.org/10.33369/j.akuntansi.9.3.187-200 vol. 9, no.3 2019 hal. 187-200 pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan sektor pertambangan the effect of institusional ownership, independent commissioner and audit committees on firm value of mining sector fitri amaliyah1) dan eliada herwiyanti 2) universitas jenderal soedirman, jalan dr. h.r boenyamin no. 708 purwokerto, indonesia1,2) abstract the purpose of the study was to determine whether there are effects of institusional ownership, independent commissioner and the audit board to the value of the company. this type of research is correlational research, with quantitative research. this study uses secondary data taken from the idx website data. the sample used in this study proved60 companies consisting of the mining sector during the 2-year observation period. the sampling technique was carried out using the purposive sampling method. the analytical method used is multiple linear regression analysis with an analysis tool using spss 22. the results of this study showed that institusional ownership variables are not significant effect to the value of the company. independent commissioner variables are not significant effect to the value of the company. while the committees variables have a significant to the value of the company. the conclusion from this research is the audit committee has a role that can increase the value of the company through the quality of the audit committee. as for institutional ownership and the number of independent boards of commissioners does not affect the value of the company. keywords: iinstitusional ownership, independent commissioner, audit committees, firmvalue abstrak penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan. jenis penelitian ini adalah penelitian korelasional, dengan pendekatan kuantitatif. penelitian ini menggunakan data sekunder yang diambil dari website data bei. sampel yang digunakan berjumlah 60 perusahaan sektor pertambangan selama 2 tahun periode pengamatan. teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat analisis menggunakan spss 22. hasil penelitian ini menunjukkan variabel kepemilikan institusional tidak berpengaruh signifikan terhadap nilai perusahaan. variabel dewan komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan. sementara variabel komite audit berpengaruh signifikan terhadap nilai perusahaan. simpulan dari penelitian ini adalah keberadaan komite audit mempunyai peran yang dapat meningkatkan nilai perusahaan melalui kualitas komite audit. sedangkan untuk kepemilikan institusional dan jumlah dewan komisaris independen tidak mempengaruhi nilai perusahaan. kata kunci: kepemilikan institusional, komisaris independen, komite audit, nilai perusahaan. corresponding author: fitri_amaliyah89@yahoo.com email addresses for author: fitri_amaliyah89@yahoo.com. elly_idc@yahoo.com first submission received: 22 agustus 2019 revised submission received: 23 oktober 2019 accepted: 24 oktober 2019 https://doi.org/10.33369/j.akuntansi.9.3.187-200 mailto:fitri_amaliyah89@yahoo.com mailto:fitri_amaliyah89@yahoo.com mailto:elly_idc@yahoo.com pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan sektor pertambangan fitri amaliyah dan eliada herwiyanti 188 pendahuluan perusahaan merupakan organisasi yang berfungsi mengelola sumber daya untuk menghasilkan produk dengan tujuan utamanya meningkatkan kesejahteraan atau memaksimalkan kekayaan pemegang saham. memaksimalkan kekayaan pemegang saham dapat diwujudkan dengan cara meningkatkan nilai perusahaan. pemegang saham lebih tertarik untuk berinvestasi ke perusahaan jika kemakmuran pemegang saham menunjukan nilai yang tinggi yang akan dapat meningkatkan nilai perusahaan (thaharah & asyik, 2016). fenomena yang terjadi yaitu pada harga saham perusahaan pertambangan mengalami banyak penurunan sepanjang tahun 2017. harga saham perusahaan pertambangan semakin melemah di tahun 2018. penurunan saham pada sektor pertambangan tercatat sebesar 1,24%. perusahaan yang mengalami penurunan seperti perusahaan antm turun sebesar 2,82% menjadi rp 2.480,-, adro turun sebesar 2,28% menjadi rp 1.070,per saham, ptba turun sebesar 2,36% menjadi rp 2.480,itmg turun sebesar 2,66%, inco turun sebesar 0,31%, tins turun sebesar 2,01%, dan medc turn sebesar 2,47%. penurunan saham tersebut terjadi karena adanya perang dagang antara amerika serikat dan negara tiongkok (www.katadata.co.id). nilai perusahaan merupakan persepsi pemegang saham terhadap pencapaian keberhasilan perusahaan dalam mengelola sumber daya yang dimiliki yang tercermin dalam harga saham perusahaan tersebut (saifi & hidayat, 2017). meningkatkan nilai perusahaan dapat tercapai jika adanya kerjasama yang dilakukan oleh manajemen perusahaan dan komponen yang lain termasuk pemegang saham dan pemangku kepentingan dalam membuat keputusan keuangan dengan tujuan memaksimalkan modal. namun, perusahaan biasanya dalam meningkatkan nilai perusahaan akan timbul adanya konflik kepentingan yaitu antara pemilik perusahaan dan manajemen yang disebut dengan istilah agency problem yang dapat menyebabkan timbulnya konflik keagenan (agency conflict). pihak manajer mempunyai kewenangan untuk bertindak sesuai kepentingan pribadi dan mengorbankan kepentingan para pemegang saham. perbedaan kepentingan antara manajer dan stakeholder inilah yang melatarbelakangi perlunya implementasi pengelolaan perusahaan yang baik. tata kelola perusahaan yang baik menjadi salah satu solusi untuk dapat meningkatkan nilai perusahaan. kepentingan agen harus selaras dengan prinsipal untuk mengurangi adanya konflik keagenan (jensen & meckling, 1976). tata kelola perusahaan yang baik (good corporate governance) dapat memberikan sinyal adanya kepentingan yang selaras antara semua stakeholder sehingga mengurangi konflik. selain itu, manajemen perusahaan juga dapat mencapai tujuan perusahaan yaitu meningkatkan nilai perusahaan (widuri, wibowo, & yohananes, 2017). pada tahun 2016 clsa asia pasifik markets berkolaborasi dengan asian corporate governance association (acga) melakukan riset mengenai pelaksanaan corporate governance terhadap sebelas negara di asia. dari hasil riset tersebut indonesia berada pada urutan terbawah dalam hal pelaksanaan corporate governance di asia. hal tersebut terjadi disebabkan oleh beberapa faktor baik faktor internal maupun faktor eksternal. dalam mencapai good corporate governance dibutuhkan peran dari kepemilikan institusional. kepemilikan institusi memberikan peran penting yaitu untuk mendorong peningkatan pengawasan kepada manajemen yang lebih optimal. selain peran dari kepemilikan institusi, juga dibutuhkan peran dari dewan komisaris independen dan komite audit. komisaris independen berfungsi untuk menjadi penyeimbangkan dalam pengambilan keputusan yaitu mempunyai anggota dewan komisaris yang berasal dari luar perusahaan (kusumaningtyas & andayani, 2015). komite audit menjadi salah satu mekanisme tata kelola perusahaan utama yang menjadi dasar para stakeholder dalam membatasi perilaku manajer di perusahaan (gendron & be, 2006). penelitian-penelitian sebelumnya tentang variabel-variabel yang berpengaruh terhadap nilai perusahaan masih mengalami hasil yang berbeda (inkonsisten). amrizal (2016) dan http://www.katadata.co.id/ jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 187-200 189 thaharah & asyik (2016) menjelaskan bahwa kepemilikan institusional mempunyai pengaruh signifikan terhadap nilai perusahaan. namun, hasil tersebut tidak sama dengan penelitian yang dilakukan oleh veronica (2013) yang menyatakan bahwa kepemilikan institusional tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan. thaharah & asyik (2016) dan saifi & hidayat (2017) menemukan hasil yaitu dewan komisaris independen berpengaruh terhadap nilai perusahaan. hasil penelitian tersebut tidak sama hasilnya dengan penelitian yang dilakukan oleh kusumaningtyas & andayani (2015), amrizal (2016) dan veronica (2013) yang memberikan hasil bahwa dewan komisaris independen tidak berpengaruh secara signifikan terhadap nilai perusahaan. penelitian yang dilakukan thaharah & asyik (2016) menunjukkan bahwa komite audit berpengaruh signifikan terhadap nilai perusahaan. hasil ini berbeda dengan penelitian yang dilakukan oleh amrizal (2016), veronica (2013), dan saifi & hidayat (2017) yang menyatakan bahwa komite audit tidak berpengaruh secara signifikan terhadap nilai perusahaan. penelitian ini bertujuan untuk memberikan bukti bahwa kepemilikan institusional, dewan komisaris independen dan komite audit berpengaruh terhadap nilai perusahaan yang merujuk kepada agency theory dan signaling theory. keaslian pada penelitian ini ditunjukan dengan adanya perbedaan dengan penelitian sebelumnya yaitu adanya perbedaan variabel penelitian dan pemilihan populasi yaitu sektor pertambangan karena pada penelitian sebelumnya mengunakan sub sektor perkebunan, food and baverages, perbankan dan lq 45. kerangka teoritis dan hipotesis teori keagenan (agency theory) jensen dan meckling (1976) menyatakan hubungan keagenan di dalam teori agensi (agency theory) bahwa perusahaan adalah kumpulan kontrak antara pemilik dan manajemen yang mengelola dan mengendalikan sumber daya tersebut. konflik kepentingan antara pemilik dan agen seringnya terjadi karena kemungkinan besar agen dalam menjalankan wewenangnya tidak sesuai dengan kepentingan prinsipal, sehingga dapat memicu adanya biaya keagenan yang tinggi. manajer sebagai agen mempunyai tanggung jawab moral kepada para pemilik untuk mengoptimalkan keuntungan dengan cara memperoleh kompensasi yang sesuai dengan kontrak. konflik agensi yang sering terjadi dalam upaya memaksimalkan nilai perusahaan dapat diminimalisir dengan melalui penerapan tata kelola perusahaan yang baik (good corporate governance). tujuan dari perbaikan tata kelola perusahaan adalah untuk mengurangi adanya konflik keagenan, sehingga daya saing perusahaan dan nilai perusahaan dapat meningkat. selain itu, juga memberikan nilai tambah untuk semua pihak bagi yang berkepentingan secara continue dalam jangka panjang. keberadaan good corporate governance mampu menjadi sebuah kebutuhan yang dapat menjembatani antara pihak investor dan pihak manajemen perusahaan (saifi & hidayat, 2017). teori persinyalan (signaling theory) menurut teori persinyalan, isyarat atau sinyal adalah sebuah tindakan yang dilakukan manajemen perusahaan dengan cara memberikan petunjuk kepada investor tentang bagaimana cara manajemen memandang prospek yang menguntungkan untuk menghindari penjualan saham serta mengusahakan setiap modal baru dengan cara yang lain (brigham & houston, 2001). teori pensinyalan menekankan pada pentingnya sebuah informasi yang diberikan oleh perusahaan yang dapat menghasilkan keputusan investasi oleh pihak dari luar perusahaan. teori persinyalan menekankan bahwa suatu informasi sangat penting yang dijadikan sebagai dasar oleh pihak luar dalam melakukan investasi, maka bagi perusahaan yang pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan sektor pertambangan fitri amaliyah dan eliada herwiyanti 190 mengungkapkan informasi lebih lengkap memiliki nilai lebih menurut investor. berdasarkan teori ini, perusahaan yang baik akan secara sengaja memberikan informasi selengkaplengkapnya sebagai sinyal positif kepada calon investor. informasi yang relevan dapat memcerminkan kualitas perusahaan, sehingga akan dapat meningkatkan pula nilai perusahaan (habbash, 2016). nilai perusahaan nilai perusahaan biasanya menggambarkan kemampuan suatu perusahaan untuk memberikan kepada pemangku kepentingan perusahaan untuk mendapatkan pengembalian di bawah manajemen serta peraturan hukum yang berpusat pada nilai (liu & zhang, 2016). nilai perusahaan lebih sering dikaitkan melalui harga saham pada perusahaan yang dapat memberikan persepsi kepada investor terhadap perusahaan (saifi & hidayat, 2017). nilai perusahaan yang tinggi dapat membuat investor lebih percaya bahwa tidak hanya pada kinerja perusahaan saat ini, namun juga pada prospek perusahaan di masa yang akan datang(rouf, 2011). teori yang dikemukakan oleh modigliani dan miller menjelaskan bahwa nilai perusahaan dapat ditentukan oleh earnings power dari aset perusahaan. nilai perusahaan (market value of the firm) terdiri dari nilai hutang dan nilai saham dibanding nilai asset (dalam (ratih & setyarini, 2014). nilai perusahaan menurut brigham & houston (2013), manajemen menggunakan berbagai kebijakan untuk dapat memaksimalkan nilai0perusahaan melalui peningkatan kemakmuran pemilik dan pemegang saham yang dapat dilihat dalam harga saham. kepemilikan institusional kepemilikan institusional adalah suatu proporsi kepemilikan saham institusi dalam hal ini yaitu institusi pendiri perusahaan, bukan merupakan institusi pemegang saham publik yang diukur dengan presentase jumlah saham yang dimiliki oleh investor institusi intern. pengaruh kepemilikan institusional dijadikan sebagai agen pengawas yang ditekan melalui investasi yang cukup besar dalam pasar modal. dengan kepemilikan institusional yang tinggi maka juga dapat menimbulkan pengawasan yang lebih besar oleh pihak investor institusional sehingga dapat menghalangi opportunistic manajer (amrizal, 2016). menurut jensen dan meckling (1976) menjelaskan bahwa kepemilikan institusional memiliki peran yang sangat besar untuk meminimalisasi adanya konflik keagenan yang sering terjadi antara manajer dan pemegang saham. selain itu keberadaan kepemilikan institusional juga dapat dianggap mampu unruk menjadi mekanisme pengawasan terhadap keputusan yang diambil oleh pihak manajemen. hal tersebut dikarenakan para investor institusional terlibat dalam pengambilan keputusan yang strategis sehingga tidak mudah percaya terhadap suatu tindakan memanipulasi laba perusahaan. dewan komisaris independen menurut fcgi dewan komisaris adalah bagian inti dari corporate governance yang diberi tugas untuk menjamin pelaksanaan strategi yang diterapkan oleh perusahaan, mengawasi manajemen dalam mengelola perusahaan, serta mewajibkan terlaksananya akuntabilitas. pada intinya, dewan komisaris merupakan suatu mekanisme untuk mengawasi dan mekanisme untuk memberikan petunjuk serta arahan bagi pengelola perusahaan. dewan komisaris memegang peran yang sangat penting bagi perusahaan, terutama dalam implementasi mekanisme corporate governance. komisaris independen mempunyai fungi yaitu menjadi penyeimbang dalam mengambil keputusan yang beranggotakan dewan komisaris yang berasal dari luar perusahaan (kusumaningtyas & andayani, 2015). jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 187-200 191 komite audit komite audit merupakan sebuah komite yang dibentuk oleh dewan komisaris untuk melaksanakan fungsi pengawasan pengelolaan perusahaan. jumlah keanggotaan komite audit diwajibkan memiliki anggota sekurang-kurangnya tiga orang, dimana yang ditugaskan menjadi ketua adalah seorang komisaris independen perusahaan dan anggota lainnya yaitu orang yang berasal dari pihak eksternal perusahaan yang bersifat independen serta dapat mempunyai latar belakang atau pengalaman di bidang keuangan dan juga akuntansi (saifi & hidayat, 2017). keberadaan komite audit juga memberikan peranan penting dalam menjamin terciptanya corporate governance yang baik dalam perusahaan. komite audit memiliki tugas untuk memberikan masukan profesional yang independen kepada dewan komisaris terhadap laporan yang disampaikan oleh pihak direksi kepada dewan komisaris. selain itu, komite audit juga bertugas meninjau hal-hal yang memerlukan perhatian dari dewan komisaris serta bertanggung jawab untuk mengawasi laporan keuangan perusahaan, mengawasi audit eksternal dan mengamati sistem pengendalian internal perushaan. model penelitian berikut adalah model penelitian untuk pengembangan hipotesis penelitian: hipotesis penelitian pengaruh kepemilikan institusional terhadap nilai perusahaan kepemilikan institusional di anggap mampu memberikan dampak bagi nilai perusahaan karena pada umumnya dapat bertindak sebagai pihak yang mengawasi perusahaan. menurut amrizal (2016) semakin besar kepemilikan institusional dalam perusahaan maka semakin besar pula dorongan untuk dapat mengoptimalkan nilai perusahaan. kepemilikan institusional mempunyai kemampuan untuk mengendalikan dan memonitoring manajemen secara efektif supaya dapat meningkatkan kinerja manajemen. menurut teori keagenan (jensen dan meckling, 1976) menjelaskan bahwa semakin besar persentase saham yang dimiliki oleh investor institusional maka akan menyebabkan aktivitas pengawasan menjadi semakin efektif karena perilaku oportunis yang dilakukan oleh para manajer dapat dikendalikan. penelitian yang dilakukan oleh amrizal (2016) dan thaharah & asyik (2016) serta saifi & hidayat, (2017) menyatakan bahwa kepemilikan institusional mempunyai pengaruh yang signifikan terhadap nilai perusahaan, sedangkan menurut (srimindarti & puspitasari, 2012) dan (kusumaningtyas & andayani, 2015) kepemilikan institusional tidak berpengaruh signifikan terhadap nilai perusahaan. berdasarkan penelasan teori dan hasil penelitian terdahulu maka hipotesis yang diajukan adalah: h1 : kepemilikan institusional berpengaruh positif terhadap nilai perusahaan. kepemilikan institusional (x1) dewan komisaris independen (x2) komite audit (x3) nilai perusahaan (y) h1 h2 h3 gambar 1. model penelitian pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan sektor pertambangan fitri amaliyah dan eliada herwiyanti 192 pengaruh dewan komisaris independen terhadap nilai perusahaan dewan komisaris merupakan sebuah dewan yang bertugas untuk melakukan pengawasan kegiatan suatu perusahaan. keberadaan adanya dewan komisaris independen menjadi sangat penting karena dalam praktik sering ditemukan transaksi yang mengandung unsure perbedaan kepentingan dalam perusahaan publik. komisaris independen mempunyai tanggung jawab yaitu mendorong diimplementasikannya prinsip tata kelola perusahaan yang baik. menurut teori keagenan (jensen & meckling, 1976), dewan komisaris independen dianggap sebagai mekanisme pengendalian intern tertinggi yang bertanggung jawab untuk memonitor kebijakan manajemen puncak. dalam teori keagenan menyatakan jumlah anggota dewan komisaris independen yang besar, akan mempermudah dalam mengendalikan manajemen puncak dan fungsi monitoring akan semakin efektif yang pada akhirnya menaikkan nilai perusahaan. penelitian yang dilakukan (thaharah & asyik, 2016) dan (saifi & hidayat, 2017) menyimpulkan bahwa dewan komisaris independen berpengaruh positif terhadap nilai perusahaan. sedangkan menurut (amrizal, 2016) dan (veronica, 2013) serta (aryanto & setyorini, 2019) dewan komisaris independen tidak memberikan pengaruh signifikan terhadap nilai perusahaan. berdasarkan teori dan hasil penelitian terdahulu maka hipotesis yang diajukan adalah: h2 : dewan komisaris independen berpengaruh positif terhadap nilai perusahaan. pengaruh komite audit terhadap nilai perusahaan komite audit merupakan salah satu mekanisme utama yang ada di tata kelola perusahaan yang dijadikan sebagai dasar harapan para pemangku kepentingan untuk membatasi perilaku manajer perusahaan (gendron & be, 2006). kkomite audit mempunyai tugas utama yaitu mengawasi proses pelaporan keuangan untuk memastikan manajer melaporkan kinerja perusahaan mereka secara etis. menurut teori keagenan (jensen & meckling, 1976), komite audit akan mengurangi konflik keagenan karena komite audit bertugas melindungi kepentingan pemegang saham dari adanya tindakan manajemen laba yang biasanya dilakukan oleh pihak manajemen. apabila efektifitas komite audit dapat tercapai, maka transparansi pertanggungjawaban manajemen perusahaan akan dapat dipercaya. sehingga kepercayaan para investor pun akan meningkat. adanya pengawasan dari komite audit akan memastikan pencapaian kinerjaperusahaan dan mampu meningkatkan nilai perusahaan. hasil penelitian (thaharah & asyik, 2016) menyimpulkan bahwa komite audit berpengaruh positif terhadap nilai perusahaan. sedangkan penelitian yang dilakukan oleh (amrizal, 2016), (veronica, 2013) dan (saifi & hidayat, 2017) tidak memberikan pengaruh yang signifikan terhadap nilai perusahaan. berdasarkan teori dan hasil penelitian terdahulu maka hipotesis yang diajukan adalah: h3 : komite audit berpengaruh positif terhadap nilai perusahaan. metode penelitian desainpenelitian penelitian ini merupakan sebuah penelitian kuantitatif dengan melakukan studi empiris pada perusahaan yang terdaftar di bursa efek indonesia (bei) khususnya perusahaan sektor pertambangan selama tahun 2017-2018. penelitian kuantitatif dapat diartikan sebagai metode penelitian yang berlandasan positivisme yang digunakan untuk menelitipopulasi atau sampel tertentuyang bertujuan untuk menguji hipotesis yang telah ditetapkan(sugiyono, 2014). jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 187-200 193 populasi dan sampel penelitian populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia tahun 2017-2018. pengambilan sampel dilakukan dengan menggunakan purposive sampling dengan tujuan mendapatkan sampel yang sesuai dengan kriteria yang ditentukan, yaitu: 1) perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia periode tahun2017-2018. 2) perusahaan sektor pertambangan menyediakan laporan tahunan lengkap yang sudah diaudit periode tahun 2017-2018. 3) perusahaan memiliki informasi data lengkap terkait dengan variabel-variabel yang diteliti. tabel 1. jumlah sampel perusahaan keterangan jumlah perusahaan pertambangan yang terdaftar 2017-2018 98 perusahaan yang tidak menyediakan laporan tahunan (28) perusahaan yang tidak menginformasikan variabel terkait (10) sampel penelitian 60 sumber: laporan tahunan perusahaan pertambangan 2017-2018 operasional variabel variabel pada penelitian ini adalah nilai perusahaan sebagai variabel dependen. sedangkan kepemilikan institusional, dewan komisaris independen dan komite audit sebagai variabel independen. definisi operasional variabel dapat dilihat pada tabel dibawah ini: tabel 2. definisi operasional variabel no variabel penelitian definisi operasional indikator 1 nilai perusahaan (y) nilai perusahaan merupakan gambaran keadaan sebuah perusahaan, dimana terdapat penilaian khusus oleh calon investor terhadap baik buruknya kinerja keuangan perusahaan (amrizal, 2016) proksi yang digunakan untuk mengukur nilai perusahaan adalah price book value (pbv).dapat dihitung menggunakan rumus: 2 kepemilikan intitusional (x1) kepemilikan institusional merupakan proporsi kepemilikan saham oleh institusi atau lembaga non bank, seperti perusahaan reksa dana, perusahaan dana pensiun,perusahaan asuransi, perusahaan investasi, dan kepemilikan institusi lain. (thaharah & asyik, 2016). kepemilikan saham institusional diukur dengan cara membagi jumlah saham investor institusional dibagi jumlah saham beredar. ki = ∑ saham investor institusional ∑ saham beredar 3 dewan komisaris komisaris independen adalah sebuah badan dalam perusahaan yang anggotanya variabel ini diukur dengan membagi jumlah dewan komisaris independen pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan sektor pertambangan fitri amaliyah dan eliada herwiyanti 194 independen (x2) berasal dari luar perusahaan atau perusahaan publik dan memenuhi persyaratan sebagai komisaris independen. (aryanto & setyorini, 2019) dari luar perusahaan dibagi jumlah dewan komisaris. ki = ∑ anggota dki dari luar ∑ seluruh dki 4 komite audit (x3) komite audit adalah komite yang dibentuk oleh dewan komisaris dalam rangka membantu melaksanakan tugas dan fungsinya (saifi & hidayat, 2017) berdasarkan peraturan ojk no. 33/pjok.04/2014 bahwa frekuensi rapat komite audit minimal 6 kali dalam setahun. ka = ∑ rapat komite audit × 100% 6 teknik pengumpulan data teknik pengumpulan data pada penelitian ini dilakukan dengan metode dokumentasi dan studi pustaka. metode dokumentasi dilakukan dengan mengumpulkan sumber-sumber data sekunder seperti laporan tahunan(financial report) dan laporan tahunan(annual report) padaperusahaan yang menjadi sampel penelitian melalui situs bei yaitu www.idx.co.id dan website resmi perusahaan. studi pustaka pada penelitian ini dilakukan dengan mengumpulkan dan mengolah data dari literatur seperti buku, artikel, jurnal maupun media cetak lain yang berkaitan dengan tema penelitian. metode analisis metode analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi berganda (multi-regression). analisis ini dipergunakan untuk mengetahui dan memperoleh gambaran mengenai pengaruh kepemilikan institusional, dewan komisaris independen dan komite audit terhadap nilai perusahaan pada perusahaan sektor pertambangan di bursa efek indonesia tahun 2017-2018. dalam menganaisis data dengan regresi linier berganda dengan beberapa uji sebagai berikut : (1)analisis statistik deskriptif, (2) uji asumsi klasik (uji normalitas, uji multikolinearitas, uji autokolerasi, dan uji heterokedastisitas), (3) uji hipotesis dan uji koefisien determinasi. model persamaan yang digunakan untuk menguji hipotesis dalam penelitian ini sebagai berikut: y = α + β1 ki + β2 dki + β3 ka + e keterangan: y = nilai perusahaan α = konstanta β = koefisien regresi variabel ki = kepemilikan institusional dki = dewan komisaris independen ka = komite audit hasil dan pembahasan analisis statistikdeskriptif hasil analisis statistik deskriptif dalam penelitian ini adalah sebagai berikut: jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 187-200 195 tabel 3. hasil statistik deskriptif n minimum maximum mean std. deviation ki (x1) 60 0,01 1,00 0,7212 0,24494 dki (x2) 60 0,29 0,67 0,3955 0,07556 ka (x3) 60 0,50 9,83 1,5478 1,55675 np (y) 60 43,68 17,70 15,0222 2,65950 valid n (listwise) 60 dari uji statistik deskriptif diatas dapat diketahui bahwa nilai rata-rata dari nilai perusahaan (np) adalah sebesar 15,0222 dan standar deviasi sebesar 0,24494. standar deviasi dengan nilai lebih kecil dibandingkan nilai rata-rata menunjukkan bahwa rendahnya simpangan data variabel nilai perusahaan selama periode pengamatan. kepemilikann institusional memiliki nilai mean sebesar 0,7212 dan standar deviasinya sebesar 0,24494. nilai rata-rata dewan komisaris independen (dki) sebesar 0,3955dan standar deviasinya sebesar 0,07556. standar deviasi yang lebih kecil dari nilai rata-rata menunjukkan bahwa rendahnya simpangan data variabel (dki) selama periode pengamatan. nilai rata-rata komite audit (ka) sebesar 1,5478 dan standar deviasinya sebesar 1,55675. standar deviasi yang nilainya lebih tinggi dibandingkan nilai rata-rata menunjukkan bahwa tingginya simpangan data variabel komite audit (ka) selama periode pengamatan. hal ini berarti data bersifat heterogen dan mencerminkan penyimpangan data yang sangat tinggi. uji asumsi klasik uji normalitas adalah sebuah uji yang dilakukan untuk menguji apakah nilai residual yang telah distandarisasi memiliki distribusi normal (suliyanto, 2011). berdasarkan hasil uji kolmogorov-smirnovmenunjukkan bahwa nilai sig. sebesar 0,200 > 0,05. artinya nilai residual terstandarisasi dinyatakan menyebar secara normal. tabel 4. hasil uji kolmogorov-smirnov standardized residual test statistic 0,065 asymp. sig. (2-tailed) 0,200 uji multikolinearitas adalah sebuah uji yang dilakukan dengan bertujuan untuk menguji apakah model regresi ditemukan adanya korelasi antar variabel bebas (independen) (suliyanto, 2011). dari uji multikolonieritas menunjukkan bahwa nilai tolerance dari setiap variabel independen lebih dari 0,10 dan nilai vif dari setiap variabel independen tidak lebih dari 10. dari hasil tersebut dapat disimpulkan bahwa pada model regresi tidak ada multikolonieritas antar variabel independen. sehingga model regresi penelitian dapat diterima dan layak digunakan. tabel 5. hasil uji multikolinearitas model collinearity statistics tolerance vif ki 0,973 1,028 dki 0,908 1,102 ka 0,892 1,12 pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan sektor pertambangan fitri amaliyah dan eliada herwiyanti 196 uji heterokedastisitas adalah sebuah uji yang dilakukan dengan tujuan untuk mengetahui ada atau tidaknya penyimpangan yaitu adanya ketidaksamaan nilai varian dari residual untuk semua pengalaman pada model regresi. dalam penelitian ini uji heterokedastisitas dilakukan denganmenggunakan grafik scatterplot untuk melihat adakah pola tertentu antara variabel terikat (zpred) dengan variabel bebas (sresid). berikut merupakan grafik scatterplot dalam penelitian ini: gambar 1uji heteroskedastisitas berdasarkan gambar di atas dapat dilihat bahwa penyebaran pola yang merata diatas dan dibawah titik 0 dan juga tidak membentuk pola tertentu. berdasarkan gambar di atas maka dapat disimpulkan bahwa dalam model penelitian ini tidak terjadi permasalahan heteroskedastisitas. uji autokolerasi uji autokolerasi menggunakan metode durbin watson. dari uji autokolerasi menunjukkan nilai durbin watson sebesar 1,941. nilai tersebut dibandingkan dengan nilai tabel durbin watson dengan menggunakan tingkat signifikansi 0,05 (α=5%), jumlah variabel bebas 3 (k=3), dan jumlah data sampel 60 (n=60). diperoleh nilai dl=1,469 dan du=1,686, sehingga nilai 4-dl=2,531 dan 4-du=2,314. nilai dw sebesar 1,941 yang berarti bahwa dalam model regresi tidak terdapat autokolerasi. analisis regresi linier berganda dan uji t hasil analisis regresi linier berganda pada penelitian ini adalah sebagai berikut: tabel 6. hasil analisis regresi linier berganda model unstandardized coefficients t sig. b std error (constant) 27,309 1,141 27,309 0,000 ki -0,028 0,265 -0,227 0,821 dki 0,237 1,209 1,884 0,065 ka 0,455 0,333 3,589 0,001 jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 187-200 197 dari tabel 6 dapat diketahui persamaan regresi adalah sebagai berikut: y = 27,309 0,028 ki + 0,237 dki + 0,455 ka +e konstanta sebesar 27,309 menyatakan bahwa jika variabel independen dianggap konstan, maka rata-rata nilai perusahaan sebesar 27,309. koefisien regresi ki sebesar -0,028 menyatakanbahwa setiap peningkatandewan komisaris independen sebesar 1akan menurunkan nilai perusahaan sebesar -0,028. koefisien regresi dki sebesar 0,237 menyatakan bahwa setiap peningkatan dewan komisaris independen sebesar 1akan meningkatkan nilai perusahaan sebesar 0,237. koefisien regresi ka sebesar 0,455 menyatakan bahwa setiap peningkatan komite audit sebesar 1 akan meningkatkan nilai perusahaan sebesar 0,455. dari hasil uji t mengindikasikan bahwa variabel dewan komisaris independen (ki) memiliki nilai t sebesar 0,227dengan tingkat signifikansi sebesar 0,821lebih besar dari taraf signifikansi (5%). dari hasil tersebut dapat disimpulkan bahwa variabel dewan komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan. dari uji t diketahui bahwa variabel komite audit (dki) memiliki nilai t sebesar 1,884 dengan tingkat signifikansi sebesar 0,065 lebih besar dari taraf signifikansi 0,05 (5%). dari hasil tersebut dapat disimpulkan bahwa variabel dewan komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan. dari uji t diketahui bahwa variabel komite audit (ka) memiliki nilai t sebesar 3,589 dengan tingkat signifikansi sebesar 0,001 yang nilainya lebih kecil dari nilai signifikansi (5%). dari hasil tersebut dapat disimpulkan bahwa variabel komite audit berpengaruh signifikan terhadap nilai perusahaan. tabel 7. hasil analisis uji f model sum of squares df mean square f sig. regression 34.744 3 11.581 4.580 .006b residual 141.615 56 2.529 total 176.358 59 dari tabel anova di atas didapat tingkat signifikan uji f = 0,006 < 0.05 (level of signifikan), yang menunjukkan pengaruh variabel bebas yang terdiri dari kepemilikan institusional, dewan komisaris independen, dan komite audit secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan. hasil ini mengindikasi bahwa naik turunnya nilai perusahaan pada perusahaan pertambangan yang terdaftar di bursa efek indonesia tergantung oleh naik turunnya kepemilikan institusional, dewan komisaris independen, dan komite audit, yang dimiliki oleh perusahaan-perusahaan tersebut. selain itu, dapat disimpulkan bahwa model layak untuk di uji. tabel 8. ringkasan pengujian hipotesis no hipotesis b sig. hasil 1 kepemilikan institusional berpengaruh positif terhadap nilai perusahaan -0,028 0,821 ditolak 2 dewan komisaris independen berpengaruh positif terhadap nilai perusahaan 0,237 0,065 ditolak 3 komite audit berpengaruh positif terhadap nilai perusahaan 0,455 0,001 diterima pengaruh kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap nilai perusahaan sektor pertambangan fitri amaliyah dan eliada herwiyanti 198 pengaruh kepemilikan institusional terhadap nilai perusahaan hasil pengujian hipotesis menunjukkan variabel kepemilikan institusional berpengaruh negatif dan tidak signifkan terhadap nilai perusahaan sehingga dapat disimpulkan h1 ditolak. hal ini menunjukkan bahwa jika jumlah kepemilikan institusional semakin besar maka akan menurunkan nilai perusahaan. hasil ini mencerminkan kurang efektifnya kepemilikan institusional dalam memonitor manajemen perusahaan, sehingga pengendalian perusahaan menjadi rendah dan perilaku opportunistic manajemen meningkat. the strategic alignment hypothesis menyatakan bahwa investor institusional yang memilki kepemilikan saham mayoritas akan lebih cenderung berpihak dan bekerjasama dengan pihak manajemen untuk mendahulukan kepentingan pribadinya dari pada kepentingan pemegang saham minoritas. hal ini memberikan sinyal negatif untuk pihak luar karena strategi aliansi investor institusional dengan pihak manajemen cenderung mengambil kebijakan perusahaan secara tidak optimal. tindakan ini dapat merugikan operasional perusahaan. hal tersebut memberikan dampak yaitu investor tidak akan tertarik untuk menanamkan modalnya, volume perdagangan saham dan harga saham semakin menurun, serta nilai perusahaan juga akan ikut menurun. pengaruh dewan komisaris independen terhadap nilai perusahaan hasil pengujian hipotesis menunjukan variabel dewan komisaris independen tidak berpengaruh positif signifikan terhadap nilai perusahaan sehingga dapat disimpulkan h2 ditolak. hasil ini mendukung penelitian (kusumaningtyas & andayani, 2015), (amrizal, 2016), dan (veronica, 2013). hasil ini menunjukkan bahwa peran dewan komisaris independen kurang efektif pada perusahaan sektor pertambangan sehingga dapat disimpulkan bahwa dewan komisaris independen tidak mampu dalam meningkatkan nilai perusahaan. jumlah dewan komisaris independen tidak dapat dijadikan jaminan untuk meningkatkan nilai perusahaan. hal ini kemungkinan dikarenakan keberadaan komisaris independen hanya sebagai formalitas untuk memenuhi regulasi dari otoritas jasa keuangan sehingga komisaris independen tidak melaksanakan fungsi monitoring dengan baik. data penelitian menunjukan rata-rata kepemilikan institusional yang tidak terlalu besar yaitu 39,55% sehingga menunjukan bahwa kemampuan kepemilikan institusional dalam proses monitoring serta dalam melakukan dorongan terhadap kinerja manajemen belum efektif. peraturan otoritas jasa keuangan nomor: 33/pojk.04/2014 yang menetapkan bahwa setiap emiten wajib memiliki komisaris independen sekurang-kurangnya 30% dari jumlah seluruh dewan komisaris independen. proporsi dewan komisaris independen yang dimiliki oleh perusahaan pertambangan tidak terlalu besar sehingga ada kemungkinan manajemen untuk melakukan tindakan oportunistik yang dapat menimbulkan konflik keagenan. pengaruh komite audit terhadap nilai perusahaan hasil pengujian hipotesis menunjukan bahwa variabel komite audit berpengaruh positif signifikan terhadap nilai perusahaan sehingga dapat disimpulkan h3 diterima. hasil ini sejalan dengan penelitian (thaharah & asyik, 2016). hasil ini menunjukkan bahwa komite audit mempunyai peran yang dapat meningkatkan pengawasan terhadap pelaporan keuangan yang dibuat oleh manajer. selain itu, komite audit memiliki peran dalam menghambat perilaku manajemen dalam menekan manajemen laba. melalui rapat komite audit dapat dipastikan pertanggungjawaban jalannya perusahaan sudah sesuai dengan ketentuan hukum dan peraturan yang berlaku indonesia. citra perusahaan dapat tercermin dari kualitas komite audit yang baik sehingga investor akan tertarik untuk berinvestasi yang dapat meningkatkan nilai perusahaan. jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 187-200 199 penutup faktor-faktor yang mempengaruhi tata kelola perusahaan (good corporate governance) pada penelitian ini menunjukan bahwa kepemilikan institusional dan dewan komisaris independen tidak berpengaruh positif signifikan terhadap nilai perusahaan. hal tersebut dapat diartikan bahwa kepemilikan institusional dan dewan komisaris independen tidak mampu dalam meningkatkan nilai perusahaan pada perusahaan sektor pertambangan. sedangkan komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan yang artinya bahwa komite audit mampu meningkatkan nilai perusahaan pada perusahaan sektor pertambangan.. keterbatasan pada penelitian ini yaitu sampel pada perusahaan sektor pertambangan jumlahnya relatif sedikit dan untuk periode penelitian ini menggunakan rentan waktu yang cukup pendek yaitu hanya dua tahun sehingga jumlah perusahaan yang diteliti berjumlah sedikit dan terbatas sehingga hasil penelitian kurang akurat. selain itu pada penelitian ini untuk hasil uji determinasi jumlah r2 (adjusted) adalah 20 % yang artinya masih terdapat variabel lain yang berpengaruh pada nilai perusahaan. keterbatasan terakhir pada penelitian ini yaitu terdapat unsur subjektifitas peneliti dalam pemberian bobot dan nilai pada penilaian perusahaan yaitu menggunakan ukuran pbv. dari keterbatasan tersebut, maka untuk peneliti selanjutnya disarankan untuk menggunakan populasi di sektor yang lain seperti sektor perusahaan manufaktur serta memperpanjang periode pengamatan. dengan jumlah sampel yang lebih besar diharapkan akan dapat mengeneralisasi semua jenis industri. dan periode yang lebih lama akan memberikan hasil yang lebih akurat atau hasil yang mendekati sebenarnya. penelitian selanjutnya juga diharapkan menambah variabel lain diluar penelitian ini, misal variabel ukuran perusahaan, rasio keuangan, corporate responsibility, manajemen laba dan beberapa variabel pengukur lainnya sehingga dapat mempengaruhi nilai perusahaan. terdapat unsur subjektivitas dalam menentukan nilai perusahaan pbv (price book value). hal tersebut dikarenakan tidak adanya ketentuan baku yang dapat dijadikan acuan sehingga penentuan nilai perusahaan untuk indikator dalam kategori yang sama dapat berbeda untuk setiap peneliti. hasil penelitian ini memiliki implikasi bahwa perusahaan dalam kepemilikan institusional perlu dalam memonitor manajemen perusahaan, sehingga pengendalian perusahaan menjadi efektif dan perilaku opportunistic manajemen data menurun. selain itu, perusahaan perlu meningkatkan fungsi monitoring dewan komisaris independen sehingga mampu meningkatkan nilai perusahaan. komite audit sebagai pihak yang mengawasi mampu memastikan kehandalan informasi yang disajikan manajemen. daftar pustaka amrizal, s. h. n. r. 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(2017). the mediating effect ofcorporate social responsibility and corporate governanceon the company ’ s firm value. research journal of social sciences, 10(3), 1–7. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 53 pengaruh pembelajaran etika dan lingkungan akademik terhadap sensitivitas etis mahasiswa akuntansi yeyen gustriana1), darman usman2) fakultas ekonomi dan bisnis universitas bengkulu yeyen12@gmail.com 1) , darman_usman@yahoo.com 2) abstract the aim of this research is to know implementation of etchic learning and academic environmnet at universty of bengkulu. this study predicted the implementation of business etchic learning which based on integrated business ethic subject, lecturer’s knowledge, and learning method which would improve the sensitivity of university student. in addition, this study also predicted other factors which influenced the ethic sensitivity of university student, there are academic environment which described from lecturer and student’s interaction and student interaction with the other student. this research is empirical research with quantitatif approach that involves the use of statistical analysis, this research uses primary data. tool used in this research is multiple linear regresion with spss version 16. the results showed that the variables of lecturer’s knowledge and learning method has an positive influence on the ethical sensitivity of accounting students. variables ethic subject, lecturer interaction and student interaction is not proved effect on the ethical sensitivity of accounting students. keywords : ethic learning, ethic sensitivity, academic environment. pendahuluan banyak sekali kasus pelanggaran etika yang terjadi, seperti peristiwa jatuhnya enron corporation yang bangkrut pada tahun 2001, etika bisnis menjadi pokok bahasan dibalik peristiwa tersebut. beberapa peristiwa skandal korporasi yang lainnya juga tidak lepas dari tindakan para pemimpin perusahaan yang menyalahi hukum dan etika. beberapa perusahaan yang terlibat dalam skandal-skandal tersebut antara lain: enron, worldcom, tyco, rite aid, sunbeam, waste management, health south, global crossing, arthur andersen, ernest & young, kpmg, dan lain lain (desjardins, 2011:3). penyebab runtuhnya perusahaan-perusahaan raksasa di amerika serikat mayoritas diakibatkan oleh adanya manipulasi pembukuan yang dilakukan oleh akuntan (sunarsip 2002). di indonesia telah banyak bermunculan perilaku tidak etis profesi akuntan yang merugikan banyak pihak, baik yang dilakukan oleh auditor, manajer perusahaan, bahkan akuntan pemerintahan. sebagai contoh, keterlibatan 10 kap yang terbukti telah melakukan praktik kecurangan akuntansi dengan mengeluarkan laporan audit palsu yang mengungkapkan bahwa laporan keuangan 37 bank dalam keadaan sehat. selain itu, skandal etis juga melibatkan beberapa perusahaan di indonesia, seperti pt kimia farma dengan kap hans tuanakotta & mustofa (ht&m), pt telkom dengan kap eddy pianto, pt kai, kap johan malonda & rekan dengan pt great river international tbk tahun 2003, kap biasa sitepu dengan perusahaan raden motor tahun 2009, serta kasus mafia pajak yang dilakukan oleh gayus tambunan sebagai akuntan internal pemerintahan tahun 2010. mailto:yeyen12@gmail.com mailto:darman_usman@yahoo.com pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 54 dunia pendidikan sangat berperan penting dalam menyiapkan sumber daya manusia yang berkualitas. pendidikan adalah proses pengubahan sikap dan tata laku seseorang atau kelompok orang dalam usaha mendewasakan manusia melalui upaya pengajaran dan pelatihan (ali, 1991). begitu juga dengan pendidikan akuntansi yang sangat berperan dalam menyediakan sumber daya manusia dalam profesi akuntan. sapariyah dkk. (2015) mengungkapkan bahwa proses pendidikan yang terjadi dalam lembaga pendidikan akuntansi menyediakan mahasiswa akuntansi sebagai input yang memiliki keterkaitan dengan akuntan yang dihasilkan sebagai output. program pendidikan akuntansi sebaiknya memberikan rerangka nilai, etika dan sikap etis untuk melatih calon-calon akuntan professional, sehingga bisa bertindak secara etis di tengah kepentingan profesi dan masyarakat. pemerintah menerbitkan perpres no. 08 tahun 2012 tentang kerangka kualifikasi nasional indonesia, dan peraturan menteri pendidikan dan kebudayaan republik indonesia no. 73 tahun 2013 tentang penerapan kerangka kualifikasi nasional indonesia (kkni) bidang pendidikan tinggi. kerangka ini menjadi acuan dalam penyusunan capaian pembelajaran lulusan dari setiap jenjang pendidikan secara nasional (tim dikti, 2013). dampaknya adalah penyusunan kurikulum baru di setiap program studi, dengan segala konsekuensinya, bahwa kurikulum harus mengacu pada capaian pembelajaran (learning outcome), yang merupakan internalisasi dan akumulasi ilmu pengetahuan, ketrampilan, sikap dan kompetensi (akumulasi kemampuan seseorang dalam melaksanakan suatu deskripsi kerja secara terukur, mencakup aspek kemandirian dan tanggung jawab) yang dicapai melalui proses pendidikan yang terstruktur dan mencakup satu bidang ilmu/keahlian tertentu (fitri, 2013). oleh sebab itu setiap program studi dituntut untuk mengembangkan sistem penjaminan mutu internal untuk memastikan terpenuhinya capaian pembelajaran program studi. kkni disusun oleh empat parameter utama yaitu keterampilan kerja, cakupan keilmuan /pengetahuan, tingkat kemampuan manajerial seseorang, serta sikap dan tanggung jawab. sikap dalam kkni didefinisikan dengan perilaku benar dan berbudaya sebagai hasil dari internalisasi dan aktualisasi nilai dan norma yang tercermin dalam kehidupan spritual dan sosial melalui proses pembelajaran, pengalaman kerja mahasiswa, penelitian dan pengabdian kepada masyarakat yang terkait pembelajaan (tim dikti, 2013), artinya mahasiswa akuntansi diharuskan untuk memiliki sikap dan etika atau sensitivitas etis dalam perkuliahan yang nantinya akan berpengaruh ketika memasuki dunia kerja. pembahasan mengenai etika yang tercakup dalam kurikulum pengajaran pendidikan akuntansi, diharapkan dapat meningkatkan sensitivitas etis mahasiswa, serta mendorong mahasiswa menjadi seseorang yang beriman dan bertakwa, berbudi pekerti luhur, berkepribadian mantap, dan mandiri serta mempunyai rasa tanggung jawab kemasyarakatan dan kebangsaan, dapat meningkatkan pengetahuan dan pemahaman mahasiswa atas berbagai teori dan isu etika dalam bisnis dan profesi akuntansi. di universitas bengkulu khususnya jurusan akuntansi tidak terdapat satu mata kuliah khusus mengenai etika, muatan etika diberikan pada beberapa mata kuliah yang ditawarkan, namun hal ini tidak menutup kemungkinan bahwa tidak mempunyai satu mata kuliah khusus mengenai etika akan mempengaruhi sensitivitas etis mahasiswa yang ada di universitas bengkulu. berbeda dengan universitas lain seperti universitas lampung dan universitas brawijaya yang mempunyai satu mata kuliah khusus terkait dengan etika yaitu mata kuliah etika bisnis dan profesi. sari (2013) yang melakukan penelitian di universitas brawijaya, membuktikan bahwa muatan dengan satu mata kuliah khusus etika bisnis dan profesi memiliki pengaruh terhadap persepsi etis mahasiswa. sedangkan pada penelitian yang dilakukan oleh jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 55 wahyuni (2016), membuktikan bahwa pembelajaran etika bisnis dan profesi di universitas lampung dan beberapa universitas yang ada di bandar lampung terbukti tidak berpengaruh terhadap pemahaman dan kepekaan etika mahasiswa dalam perkuliahan dan bisnis. wahyuni (2016) mengungkapkan bahwa kurangnya sensitivitas etis mahasiswa dimulai dari dunia perkuliahan dikarenakan cara penyampaian materi etika yang monoton, kurangnya pengetahuan dosen mengenai etika, tingkat kehadiran dosen yang tidak optimal dan kurang seriusnya mahasiswa dalam melaksanakan perkuliahan. pengetahuan dosen mengenai etika akan mempengaruhi bagaimana cara dosen tersebut menyampaikan muatan etika dalam pembelajaran. dosen yang memberikan pembelajaran etika disertai contoh kasus akan lebih mudah dipahami mahasiswa, dibandingkan hanya membahas sepintas saja. jika mahasiswa sudah memahami dan bisa menerima stimulus yang disampaikan dosen, maka stimulus tersebut akan menjadi perubahan sikap yang berbentuk meningkatnya sensitivitas etis mahasiswa. faktor lain yang berpengaruh dalam pembentukan sensitivitas etis mahasiswa yaitu faktor lingkungan akademik, yang dilihat dari interaksi dosen dengan mahasiswa dan interaksi antara mahasiswa dengan mahasiswa. dosen yang terbuka dan dekat dengan mahasiswa bisa mempengaruhi sensitivitas etis mahasiswa menjadi lebih tinggi, dosen menasehati mahasiswa dan mengajak mahasiswa mengamati permasalahan etika yang ada di masyarakat sehingga mahasiswa lebih mudah paham mengenai permasalahan etika dan sensitivitas etis akan tinggi. pada umumnya interaksi antar mahasiswa juga akan mempengaruhi sensitivitas etis mahasiswa, misalnya mahasiswa saling menasehati untuk menjauhi perbuatan yang tidak etis serta saling membantu dalam hal belajar aktivitas tersebut termasuk interaksi antar mahasiswa yang berpengaruh terhadap sensitivitas etis mahasiswa. penelitian mengenai muatan etika dalam kurikulum dan pembelajaran dan juga sensitivitas etis telah dilakukan oleh beberapa penelitian terdahulu. salah satunya yaitu penelitian yang dilakukan oleh sari (2013) yang berjudul pengaruh muatan etika dalam pendidikan akuntansi terhadap persepsi etika mahasiswa, penelitian ini bertujuan untuk mengungkapkan pengaruh efek muatan etika dalam pendidikan akuntansi sebagai tugas refleksi spiritual batin, masalah etika, diskusi, dan penyelesaian kasus etika terhadap persepsi etis mahasiswa. hasilnya menunjukkan bahwa muatan etika dalam pendidikan akuntansi memiliki pengaruh yang signifikan terhadap etika persepsi mahasiswa. penelitian selanjutnya yang telah dilakukan oleh bachtiar dkk. (2014) yang bertujuan untuk mengevaluasi pelaksanaan kurikulum etika bisnis terintegrasi di indonesia. penelitian ini memprediksi penerapan muatan etika bisnis terintegrasi dalam sebuah kurikulum akan meningkatkan kepekaan etika mahasiswa. selain itu, penelitian ini juga menduga terdapatnya faktor-faktor lain yang mempengaruhi kepekaan etika atau sensitivitas etis mahasiswa, yaitu pelaksanaan kurikulum, yang terdiri dari pengetahuan dosen dan metode penyampaian. lingkungan akademik, yang dilihat dari sikap dosen dan interaksi dengan mahasiswa serta interaksi antara mahasiswa dengan mahasiswa. penelitian ini menemukan bahwa kepekaan etika atau sensitivitas etis mahasiswa akuntansi relatif rendah. minat dan pengetahuan dosen serta sikap dosen (interaksi dengan dosen) berpengaruh positif terhadap kepekaan etika mahasiswa terkait perkuliahan, namun penerapan kurikulum etika tidak terbukti berpengaruh signifikan. hal ini kemungkinan disebabkan pelaksanaan kurikulum etika bisnis terintegrasi belum konsisten, karena ketidaksamaan minat dan kemampuan dosen serta tidak tersedianya infrastruktur yang mendukung pelaksanaan kurikulum ini. pemahaman dan kepekaan etika bisnis terbukti berpengaruh positif terhadap kepekaan di indonesia. pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 56 penelitian ini mengacu pada penelitian yang dilakukan oleh sari (2013) bachtiar dkk. (2014) dan wahyuni (2016), penelitian ini mengevaluasi pelaksanaan pembelajaran etika yang ada di universitas bengkulu yang terdiri dari muatan etika, pengetahuan dosen, dan metode penyampaian mengenai etika, serta faktor lingkungan akademik seperti interaksi antara mahasiswa dengan mahsiswa, dan interaksi antara dosen dengan mahasiswa yang akan berpengaruh terhadap sensitivitas etis mahasiswa. perbedaan penelitian ini dengan penelitian sebelumnya adalah variabel dependen dalam penelitian yaitu sensitivitas etis mahasiswa dan sampel penelitian. sampel yang digunakan dalam penelitian ini adalah sampel mahasiswa s1 akuntansi universitas bengkulu, dengan membedakan sampel dan variabel dari penelitian sebelumnya tidak menutup kemungkinan hasil penelitian ini pun juga akan berbeda. selain itu penelitian mengenai pembelajaran etika dan lingkungan akademik terhadap sensitivitas etis mahasiswa masih sedikit dilakukan kerangka teoritis dan hipotesis teori perkembangan moral kognitif awalnya konsep perkembangan moral (moral development) dikemukakan oleh piaget dalam monografnya, the moral judgment of a child, dalam perkembangannya teori perkembangan moral berkembang menjadi teori perkembangan moral kognitif (cognitive moral development–cmd) modern yang dilahirkan oleh seorang peneliti yang bernama lawrence kohlberg, pada tahun 1950-an. penemuan tersebut merupakan hasil dari perluasan gagasan piaget sehingga mencakup penalaran remaja dan orang dewasa. kohlberg (1969) menyatakan bahwa tahapan perkembangan moral adalah ukuran dari tinggi rendahnya moral seseorang berdasarkan perkembangan penalaran moralnya. teori ini berpandangan bahwa penalaran moral merupakan dasar dari perilaku etis, yang mempunyai enam perkembangan yang dapat teridentifikasi. ia mengikuti pekembangan dari keputusan moral seiring penambahan usia yang semula diteliti piaget (1958), yang menyatakan bahwa logika dan moralitas berkembang melalui tahapan-tahapan konstruktif. kohlberg (1969) memperluas pandangan dasar ini dengan menentukan bahwa proses perkembangan moral pada prinsipnya berhubungan dengan keadilan dan perkembangannya berlanjut selama kehidupan. kohlberg (1969) menggunakan cerita-cerita tentang dilema moral dalam penelitiannya dan ia tertarik pada bagaimana orang-orang akan menjustifikasi tindakan-tindakan mereka bila mereka berada dalam persoalan moral yang sama. kohlberg (1969) kemudian mengkategorisasi dan mengklasifikasi respon yang dimunculkan ke dalam enam tahap yang berbeda. keenam tahapan tersebut dibagi ke dalam tiga tingkatan: pra-konvensional, konvensional, dan postkonvensional. mengikuti persyaratan yang dikemukakan piaget untuk suatu teori perkembangan kognitif, adalah sangat jarang terjadi kemunduran dalam tahapan-tahapan ini. walaupun demikian, tidak ada suatu fungsi yang berada dalam tahapan tertinggi sepanjang waktu. juga tidak dimungkinkan untuk melompati suatu tahapan, setiap tahap memiliki perspektif yang baru dan diperlukan, serta lebih komprehensif, beragam, dan terintegrasi dibanding tahap sebelumnya. konsep kunci untuk memahami perkembangan moral, khususnya teori kohlberg, ialah internalisasi (internalization), yakni perubahan perkembangan dari perilaku yang dikendalikan secara eksternal menjadi perilaku yang dikendalikan secara internal. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 57 model studi yale hovland et al. dalam azwar (2013) melakukan penelitian mengenai faktor-faktor yang dapat mempengaruhi komunikasi persuasif. dalam penelitiannya di universitas yale hovland et al. mendefinisikan komunikasi sebagai suatu proses yang digunakan oleh komunikator untuk menyampaikan stimuli guna merubah perilaku orang lain. asumsi dasar yang melandasi studi hovland dan kawan-kawannya adalah anggapan bahwa efek suatu komunikasi tertentu yang berupa perubahan sikap akan tergantung pada sejauh mana komunikasi itu diperhatikan, dipahami, dan diterima. langkah perubahan sikap menurut model hovland yakni informasi dalam jangka pendek dapat ditransformasikan dalam bentuk kode dalam memori jangka panjang. informasi yang baru diterima oleh memori jangka panjang akan ikut terintegrasi dengan informasi lama. dalam memori jangka panjang bertahan lama dan dipersiapkan untuk digunakan di kemudian hari. pengeluaran informasi dengan keadaan pikiran dalam sadar yang kemudian informasi mengalir dari memori jangka panjang ke generator respon selama pemanggilan. setiap orang berbeda dalam pengambilan informasi melalui gaya kognitif. perbedaan ini bukanlah cerminan dari kecerdasaan seseorang atau pola-pola kemampuan khusus, tetapi ada kaitannya dengan cara memproses dan menyusun informasi dan cara orang menstimulus lingkungan. langkah-langkah perubahan sikap ini, secara lebih terurai menjelaskan bahwa stimulus ini merupakan langkah pertama yang dilakukan dalam perubahan sikap yang berupa pesan yang diberikan oleh komunikator yang kemudian akan dipengaruhi oleh perhatian, pemahaman, dan penerimaan komunikan. ketiga faktor inilah yang nantinya akan menghasilkan respon berupa perubahan sikap (wahyuni, 2016). sensitivitas etis mahasiswa sensitivitas etis merupakan kemampuan mahasiswa akuntansi untuk menyadari nilai-nilai etika atau moral dalam suatu keputusan etis (rustiana, 2003). ratdke (2000) seperti dikutip rustiana (2003) mengemukakan bahwa sensitivitas etis merupakan gambaran atau proksi dari tindakan etis mahasiswa setelah lulus. sensitivitas merupakan ciri-ciri tindakan yang mendeteksi kemungkinan lulusan berperilaku etis. apabila sebagai calon sarjana ekonomi, mahasiswa berperilaku tidak etis maka kemungkinan setelah lulus akan berperilaku tidak etis. hal ini perlu dideteksi sejak awal sebagai langkah awal untuk mencegah perilaku tidak etis melalui cakupan atau muatan kurikulum etika dalam perkuliahan, sehingga sebagai akuntan nanti akan mampu bersaing dan bertindak secara profesional. sensitivitas dapat diartikan dengan suatu kondisi dimana seseorang atau mahasiswa menjadi sadar akan adanya masalah etika. setelah menjadi tepat dan peka, subjek dikatakan memiliki kemampuan untuk membedakan benar dan salah. kemampuan ini mungkin juga dipengaruhi oleh nilai-nilai pribadi, pengalaman masa lalu, pengamatan, dan pendidikan formal, budaya, pendidikan dan tingkat sosialisasi. proses komunikasi persuasif komunikasi persuasif merupakan upaya memengaruhi opini atau pendapat, sikap atau perilaku seseorang, dan membutuhkan suatu proses. 3 faktor yang mempengaruhi proses komunikasi persuasif yaitu faktor sumber, faktor pesan, dan faktor subjek penerima. ketiga faktor itu akan melalui proses perantara internal, di dalam proses ini terdapat tiga tahap yaitu perhatian, pemahaman, dan penerimaan. pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 58 pada tahap pertama yaitu perhatian, perhatian ini menunjukkan seberapa jauh orang yang dituju dalam komuikasi persuasif memperhatikan pesan yang diberikan. tahap kedua adalah pemahaman, persuasif memahami pesan yang didapat dan tahap yang ketiga yaitu penerimaan, dalam penerimaan ini menunjukkan seberapa jauh orang tersebut dapat menerima apa yang telah dipahami dan dapat diterapkan dalam kehidupan sehari-hari. efek dari proses komunikasi persuasif ini adalah perubahan sikap. perubahan sikap ini terbagi menjadi empat komponen yaitu, perubahan pendapat, perubahan persepsi, perubahan afeksi, dan perubahan sikap. pemahaman ini menunjukkan seberapa jauh orang yang dituju dalam komunikasi (wahyuni, 2016). dari model ini akan diambil dua variabel yaitu pengetahuan dosen dan metode penyampaian yang diambil dari faktor sumber dan faktor pesan. pengetahuan dosen mengenai etika akan disampaikan dengan metode-metode penyampaian muatan etika oleh dosen tersebut, tujuan akhirnya yaitu untuk melihat pengaruh faktor sumber dan faktor pesan tersebut terhadap sensitivitas etis mahasiswa yang merupakan perwujudan perubahan sikap dari model studi yale ini. interaksi kelompok menurut gerungan (2004:169) seiring perkembangannya, orang mungkin mempunyai kelompok yang sekaligus menjadi reference-group dan membershipgroup-nya. reference-group adalah kelompok keluarga dan tempat yang merasakan adanya hubungan batin karena normanorma dan nilai-nilai kehidupan terhadap bermacam-macam hal sesuai diri pribadinya. akan tetapi, lambat laun mungkin ia harus meninggalkan kelompok keluarganya untuk belajar atau bekerja yang kemudian membuatnya berjauhan dengan keluarga, contohnya kelompok mahasiswa. pada kelompok baru ini biasanya sudah memiliki norma-norma dan nilai-nilai kehidupan yang berbeda dari kelompok keluarganya. ada dua kemungkinan yang akan dilakukan, kemungkinan yang pertama ia akan bertahan dengan norma-norma kelompok keluarga (reference-group) atau kedua ia akan melepaskan itu dan menyesuaikan dirinya dengan normanorma kelompok mahasiswa (membership-group). dari pengertian interaksi kelompok tersebut dapat menjelaskan variabel dalam penelitian tentang interaksi dosen dan interaksi mahasiswa yang diduga berpengaruh sensitivitas etis mahasiswa kurikulum etika bisnis kurikulum adalah seperangkat rencana dan pengaturan mengenai isi maupun bahan kajian dan pelajaran serta cara penyampaian dan penilaiannya yang digunakan sebagai pedoman penyelenggaraan kegiatan belajar-mengajar di perguruan tinggi (tim dikti, 2013). pemerintah menerbitkan perpres no. 08 tahun 2012 tentang kerangka kualifikasi nasional indonesia, dan peraturan menteri pendidikan dan kebudayaan republik indonesia no. 73 tahun 2013 tentang penerapan kerangka kualifikasi nasional indonesia (kkni) bidang pendidikan tinggi (tim dikti, 2013). kkni menjadi acuan dalam penyusunan capaian pembelajaran lulusan dari setiap jenjang pendidikan secara nasional. dampaknya adalah penyusunan kurikulum baru di setiap program studi, dengan segala konsekuensinya, bahwa kurikulum harus mengacu pada capaian pembelajaran (learning outcome), yang merupakan internalisasi dan akumulasi ilmu pengetahuan, ketrampilan, sikap dan kompetensi (akumulasi kemampuan seseorang dalam melaksanakan suatu deskripsi kerja secara terukur, mencakup aspek kemandirian dan tanggung jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 59 jawab) yang dicapai melalui proses pendidikan yang terstruktur dan mencakup satu bidang ilmu/keahlian tertentu (fitri, 2013). oleh sebab itu setiap program studi dituntut untuk mengembangkan sistem penjaminan mutu internal untuk memastikan terpenuhinya capaian pembelajaran program studi. muatan etika dalam kurikulum akuntansi pendidikan tinggi dianggap belum cukup mampu memberikan bekal etika kepada mahasiswa untuk terjun ke dunia kerja, walaupun beberapa mata kuliah yang diajarkan telah mencakup muatan etika (ludigdo dan mahfudz, 1999). seluruh jajaran perguruan tinggi di indonesia terinspirasikan untuk bangkit kembali menata kurikulum (silabus, komposisi dan muatan) yang dianggap lebih mampu mencetak insan akademis yang kecerdasan intelektualnya setara dengan kepekaan nuraninya. begitu pula halnya sebagai anggota dosen yang mengajar di jurusan akuntansi, akuntan mempunyai kewajiban untuk menjaga standar perilaku etis tertinggi mereka kepada organisasi dimana mereka bernaung, profesi mereka, masyarakat, dan diri mereka sendiri. (febriyanti, 2010) pembelajaran etika dan sensitivitas etis mahasiswa akuntansi pengembangan moral membutuhkan system pedagogi yang terintegrasi (warnell 2010). lebih lanjut warnell menemukan pentingnya suatu pendekatan yang komprehensif. dengan pendekatan ini diperkenalkan konsep orientasi yang memberikan dasar-dasar teoritis pada satu mata kuliah khusus yang kemudian dilanjutkan dengan pengembangan ketrampilan dalam menerapkan nilai-nilai etika melalui mata kuliah lain dan program ekstra kurikulum (seperti magang). warnell (2010) berpendapat tidak cukup bagi seorang mahasiswa sekedar memiliki nilai etika tanpa bisa mengimplementasikannya di dunia luar. keterampilan mengimplementasikan ini melalui mata kuliah lain. semakin terintegrasi materi etika ke berbagai mata kuliah maka mahasiswa akan semakin meningkatkan kepekaan etika mahasiswa. penelitian sari (2013) menunjukkan bahwa ada pengaruh pemberian muatan etika dalam pendidikan akuntansi dengan persepsi etika mahasiswa yang diproksikan dengan pemahaman akuntansi keuangan dan etika dalam sebuah profesi. pemberian muatan etika dalam bentuk olah akal, olah rasa, olah batin, dan olah raga untuk pengembangan kecerdasan intelektual, emosional, dan spiritual dengan cara yang diintegerasikan dalam kurikulum dapat meningkatkan sensitivitas mahasiswa terhadap isu-isu etika. muatan etika di jurusan akuntansi universitas bengkulu dibahas pada beberapa mata kuliah yang ditawarkan, dengan menyisipkan muatan etika dalam setiap pembelajaran, mahasiswa akan lebih memahami mengenai masalah etika, sehingga sensitivitas etis mahasiswa akan semakin tinggi. oleh karena itu penulis mengambil variabel muatan etika dalam pembelajaran untuk membuktikan perbedaan hasil di penelitian terdahulu, maka diajukan hipotesis sebagai berikut: h1a: muatan etika dalam pembelajaran berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi. banyak ahli etika bisnis menekankan bahwa cara paling efektif dalam mengajarkan etika bisnis adalah dengan menggunakan pendekatan terintegrasi yang dimasukan kedalamnya kasuskasus etika secara ekstensif, dan mengembangkan kemampuan dalam menyelesaikan dilemadilema etika, selain itu isu-isu etika seringkali kompleks sehingga menyebabkan kesulitan bagi pengajar untuk memasukan materi kasus-kasus etika ke mata kuliah yang diampunya (flyod et al. 2013 dalam bachtiar dkk, 2014) pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 60 brinkmann et al. (2011) menyadari bahwa tidak seluruh pengajar mahir untuk membahas materi etika pada mata kuliah yang mereka ampu. lebih lanjut menurut brinkman et al. (2011) untuk penerapan pengajaran materi etika diperlukan diskusi materi, penyebaran hasil penelitian mengenai etika dan pengajaran etika, pengembangan studi kasus, dan pengembangan berbagai alat bantu pengajaran, misalnya video. menurut winston (2000) studi kasus adalah metode yang tepat untuk mengajarkan etika karena dengan menggunakan studi kasus maka mahasiswa akan terdorong untuk melatih imajinasi moral dalam pencarian solusi yang inovatif. karena isu-isu etika seringkali kompleks maka metode pengajaran harusnya tidak hanya dalam bentuk kuliah pasif tetapi juga dalam bentuk studi kasus sehingga mahasiswa dapat mengembangkan kemampuan dalam menyelesaikan dilema-dilema etika. pengetahuan dosen mengenai etika terutama terkait kasus-kasus etika dalam bidang mata kuliah yang diampunya akan mempengaruhi kemampuannya dalam menyampaikan materi etika kepada mahasiswa. bachtiar dkk. (2014) menyatakan bahwa pembahasan di dalam kelas sangat tergantung kemampuan dan minat dosen. ada dosen, terutama yang memiliki pengalaman praktik, menjelaskan praktik-praktik bisnis yang tidak beretika secara rinci dan kaya dengan contoh dan kasus. sementara ada pula dosen yang membahas sepintas lalu, atau bahkan tidak membahas sama sekali, dengan alasan mahasiswa telah memiliki etika atau merasa etika mahasiswa tidak dapat diajarkan dan tidak dapat diubah hanya dengan pembahasan dalam perkuliahan. hasil dari penelitian yang dilakukan oleh bachtiar dkk. (2014) hanya menujukkan hasil yang signifikan terhadap pengetahuan dosen sedangkan metode penyampaian tidak signifikan terhadap pemahaman dan kepekaan etika mahasiswa. pengetahuan dosen mengenai etika terutama terkait kasus-kasus etika dalam bidang mata kuliah yang diampunya akan mempengaruhi kemampuannya dalam menyampaikan materi etika kepada mahasiswa. seperti dalam konsep studi yale langkah-langkah perubahan sikap dimulai dari stimulus yang berupa pengetahuan dosen dan dilanjutkan dengan penyampaian dosen dengan menjelaskan mengenai etika beserta contoh kasus-kasus etika, simulus tersebut akan lebih mudah dipahami dan diterima oleh mahasiswa, sehingga akan terjadi perubahan sikap, perubahan tersebut dalam bentuk meningkatnya sensitivitas etis mahasiswa. maka dari itu, peneliti ingin membuktikan variabel pengetahuan dosen dan metode pengajaran berpengaruh terhadap pemahaman dan kepekaan etika mahasiswa dengan diajukan hipotesis sebagai berikut: h1b: pengetahuan dosen mengenai etika berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi. h1c: metode penyampaian mengenai etika berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi. lingkungan akademik dan sensitivitas etis mahasiswa akuntansi ethical climate organisasi adalah persepsi yang dibagi mengenai apa-apa saja prilaku yang yang secara etik benar dan bagaimana harusnya permasalahan etika harus ditangani dalam suatu organisasi (victor dan cullen, 1987). penelitian wimbush et al. (1997) dalam peterson (2002) menunjukan atasan memiliki kemampuan untuk mempengaruhi organization climate, sehingga sangat mungkin atasan mempengaruhi prilaku beretika karyawan dengan merubah iklim beretika pada kelompok kerja dimana prilaku tidak pantas lazim dilakukan (bachtiar dkk, 2014) jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 61 penelitian bachtiar dkk. (2014) menunjukkan hasil bahwa interaksi dosen memiliki pengaruh signifikan terhadap pemahaman dan kepekaan mahasiswa, begitu juga dengan penelitian yang dilakukan oleh wahyuni (2016) yang menyatakan bahwa interaksi dosen berpengaruh terhadap pemahaman dan kepekaan mahasiswa, sikap dosen yang selalu memberikan nasihat yang baik kepada mahasiwa mengenai pemahaman etika serta cara untuk menghindari tindakan yang tidak beretika itu juga akan memberikan pengaruh baik kepada mahasiswa, karena nasihat-nasihat baik itu akan selalu diingat oleh mahasiswa yang nantinya akan menimbulkan pemahaman yang baik pula tentang etika tersebut. nonis dan swift (2001) dalam wilson (2008) menemukan mahasiswa lebih mungkin melakukan tindakan yang tidak jujur bila mereka percaya bahwa perilaku tidak jujur dapat diterima oleh rekan yang lain. hal ini menunjukan bahwa tingkat sensitivitas atas tindakan tidak beretika selain dipengaruhi oleh aspek personal juga dipengaruhi oleh lingkungan dimana individu berinteraksi. penelitian yang dilakukan oleh bachtiar (2014) membuktikan bahwa interaksi antara mahasiswa tidak terbukti berpengaruh negatif terhadap sensitivitas etis mahasiswa akuntansi. begitu juga dengan penelitian yang dilakukan wahyuni (2016) menyatakan bahwa interaksi antara mahasiswa tidak terbukti berpengaruh negatif terhadap sensitivitas etis mahasiswa akuntansi karena mahasiswa tetap mempertahankan norma-norma dari keluarganya sesuai dengan teori interaksi kelompok menurut gerungan. interaksi dosen adalah seberapa dosen mengajarkan nilai-nilai etika dan memberikan contoh kebaikan dalam interaksi belajar mengajar dengan mahasiswa menurut persepsi mahasiswa, seperti yang dijelaskan dalam model studi yale stimulus yang diberikan dosen akan berpengaruh terhadap perubahan sikap, semakin sering maka sensitivitas etis mahasiswa akan semakin meningkat. begitu juga dengan interaksi mahasiswa dengan mahasiswa, interaksi mahasiswa adalah persepsi mahasiswa mengenai tingkat etika mahasiswa disekitarnya, pada umumnya mahasiswa sering saling menasehati untuk tidak melakukan perbuatan yang melanggar etika, dan saling memabantu dalam proses belajar ketika mahasiswa lainnya mengalami kesulitan sehingga dengan saling menasehati maka mahasiswa akan terhindar dari perbuatan yang melanggar etika berarti sensitivitas etis mahasiswa meningkat. dengan demikian peneliti ingin membuktikan lebih lanjut mengenai hubungan dari variabel interaksi dosen dan interaksi mahasiswa terhadap pemahaman dan kepekaan etika mahasiswa. dengan hipotesis yang diajukan sebagai berikut: h2a: interaksi dengan dosen berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi. h2b : interaksi antara mahasiswa berpengaruh positif terhada sensitivitas etis mahasiswa akuntansi. metode penelitian populasi dan sampel populasi penelitian ini adalah seluruh mahasiswa semester akhir s1 akuntansi reguler fakultas ekonomi dan bisnis universitas bengkulu. sampel yang digunakan dalam penelitian ini adalah mahasiswa akuntansi 2013, karena sudah cukup banyak diberi bekal muatan etika dalam setiap mata kuliah yang telah diambil dibandingkan dengan angkatan dibawahnya. dengan pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 62 menggunakan rumus slovin. cara pembagian kuesioner akan dilakukan secara acak terhadap mahasiswa yang ditemui dengan memberikan waktu dalam pengisian angket agar dapat langsung dikumpulkan. data dari hasil penyebaran kuesioner kepada responden akan diolah dan diseleksi kembali sesuai kebutuhan peneliti. variabel dependen variabel dependen (y) dalam penelitian ini adalah sensitivitas etis mahasiswa. sensitivitas yang dimaksudkan dalam penelitian ini adalah kemampuan untuk menyadari adanya nilai-nilai etika dalam suatu keputusan. sensitivitas etis diukur dengan mengadaptasi penelitian falah (2006) dengan menggunakan skala likert yang terdiri atas 4 kasus sebagai indikator yaitu: kegagalan akuntan dalam mengerjakan pekerjaan sesuai dengan waktu yang diminta, penggunaan jam kantor untuk kepentingan pribadi, subordinasi judgement akuntan dalam hubungannya dengan prinsip-prinsip akuntansi. masing-masing skor dari jawaban responden diberi dengan menggunakan 5 skala likert variabel independen muatan etika dalam pembelajaran muatan etika dalam pembelajaran yaitu bagaimana muatan etika dibahas dalam proses pembelajaran di perkuliahan. variabel ini diukur dengan instrumen yang sudah digunakan oleh sari (2013) yang diukur melalui persepsi mahasiswa mengenai penerapan muatan etika di perguruan tinggi tempat mereka kuliah dengan diwakili oleh 5 item pertanyaan dalam kuesioner. jawaban dari responden diukur dengan menggunakan skala likert 1 sampai 5. pengetahuan dosen mengenai etika pengetahuan dosen artinya seberapa pengetahuan dosen mengenai etika terutama terkait kasus-kasus etika dalam bidang mata kuliah yang diampunya akan mempengaruhi kemampuannya dalam menyampaikan materi etika kepada mahasiswa. variabel ini diukur dengan instrumen yang sudah digunakan oleh bachtiar dkk. (2014), yang menjelaskan tentang persepsi mahasiswa mengenai kemampuan dan pengetahuan dosen mengenai etika. diukur dengan 4 item pertanyaan dalam kuesioner, masing-masing pertanyaan kuesioner dalam penelitian diukur dengan menggunakan skala likert. masing-masing skor dari jawaban responden diberi dengan menggunakan 5 skala likert. metode penyampaian mengenai etika metode penyampaian adalah persepsi mahasiswa mengenai metode pengajaran materi etika dalam kelas. variabel ini diukur dengan instrumen yang sudah digunakan oleh bachtiar dkk. (2014) diukur melalui persepsi mahasiswa mengenai metode pengajaran materi etika dalam kelas, dengan dilihat melalui 4 item pertanyaan dalam kuesioner yang ada dalam penelitian. masing-masing pertanyaan kuesioner dalam penelitian diukur dengan menggunakan skala likert. masing masing skor dari jawaban responden diberi dengan menggunakan 5 skala likert. interaksi dosen dengan mahasiswa interaksi dosen adalah seberapa dosen mengajarkan nilai-nilai etika dan memberikan contoh kebaikan dalam interaksi belajar mengajar dengan mahasiswa menurut persepsi mahasiswa. variabel ini diukur dengan instrumen yang sudah digunakan oleh bachtiar dkk. (2014), diukur dengan menggunakan 4 item pertanyaan dalam kuesioner. masing-masing jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 63 pertanyaan kuesioner dalam penelitian diukur dengan menggunakan skala likert. masing masing skor dari jawaban responden diberi dengan menggunakan 5 skala likert. interaksi mahasiswa dengan mahasiswa interaksi mahasiswa dengan mahasiswa adalah persepsi mahasiswa mengenai tingkat etika mahasiswa disekitarnya. variabel ini diukur dengan instrumen yang sudah digunakan oleh bachtiar dkk. (2014) yang telah disesuaikan, diukur dengan menggunakan 5 item pertanyaan kuisioner. masing-masing pertanyaan kuesioner dalam penelitian diukur dengan menggunakan skala likert. masing-masing skor dari jawaban responden diberi dengan menggunakan 5 skala likert. metode analisis analisis data dalam penelitian ini menggunakan spss versi 16. statistik deskriptif statistik deskriptif digunakan untuk menganalisis dan menyajikan sebagian besar data. statistik deskriptif menampilkan nilai rata-rata (mean), ukuran penyebaran (standar deviasi), dan bentuk distribusi (nilai minimum dan maksimum) data (cooper dan schindler, 2012). uji validitas pengujian ini menggunakan metode confirmatory factor analysis (cfa) untuk mengukur tingkat interkorelasi antar variabel dan dapat tidaknya dilakukan analisis faktor adalah kaisermeyer-olkin measure of sampling adequecy (kmo msa). nilai kmo bervariasi dari 0 sampai dengan 1. nilai yang dikehendaki harus >0,50 untuk dapat dilakukan analisis faktor. (ghozali, 2013). uji reliabilitas menurut ghozali (2013) reliabilitas sebenarnya adalah alat untuk mengukur suatu kuesioner yang merupakan indikator dari variabel atau konstruk. suatu kuesioner diakatan reliabel atau handal, jika jawaban seseorang terhadap pertanyaan adalah konsisten atau stabil dari waktu ke waktu. reliabilitas diukur dengan uji statistik cronbach alpha. suatu konstruk atau variabel dikatakan reliabel jika nilai cronbach alpha > 0,7. uji normalitas uji normalitas bertujuan untuk menguji apakah dalam model regresi variabel dependen dan independen keduanya mempunyai distribusi data normal atau tidak. model regresi yang baik adalah memiliki distribusi data normal dan mendekati normal. uji statistik yang bisa digunakan untuk menguji normalitas residual adalah uji statistik non-parametrik kolmogrov smirnov (k-s). dengan pedoman pengambilan keputusan (ghozali, 2013): • jika nilai sig. atau signifikansi atau nilai probabilitas < 0. 05, maka distribusi adalah tidak normal. • jika nilai sig. atau signifikansi atau nilai probabilitas > 0. 05, maka distribusi adalah normal. uji multikolinearitas uji multikolinearitas bertujuan untuk menguji apakah model regresi yang ditemukan adanya korelasi antar variabel bebas (independen). untuk mendeteksinya, maka penelitian ini pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 64 menggunakan variance inflation factor (vif). mulitikolinearitas terjadi apabila nilai tolerance nya< 0,10 atau sama dengan nilai vif > 10 (ghozali, 2013). uji heteroskedastisitas uji hetoroskedastisitas bertujuan untuk menguji apakah dalam suatu model regresi terjadi ketidaksamaan varience dari residual satu pengamatan ke pengamatan yang lain. metode yang dipakai untuk mendeteksi terjadinya heteroskedastisitas yaitu dilakukan analisis dengan dengan menggunakan uji glejser dengan ketentuan jika kefisien korelasi semua variabel tehaddap residual > 0,05 dapat disimpulkan bahwa model regresi tidak terjadi heteroskedastisitas (ghozali, 2013). uji kelayakan model uji kelayakan model pada dasarnya menunjukkan apakah model persamaan regresi yang digunakan sudah menunjukkan model yang layak (fit) untuk digunakan dalam pengujian hipotesis. pengambilan keputusan dalam uji ini, yaitu dengan melihat nilai signifikansi jika nilai α > 0,05, maka model regresi tidak layak untuk digunakan. sedangkan jika α< 0,05, maka model regresi layak digunakan (ghozali, 2013). uji koefisien determinasi (r2) koefisien determinasi (r2) digunakan untuk mengukur seberapa jauh kemampuan model dalam menerangkan variabel dependen. koefisien determinasi (r2) dinyatakan dalam persentase. nilai koefisien determinasi ini berkisar antara 0<r2<1. nilai r2 yang kecil berarti kemampuan variabel-variabel independen dalam menjelaskan variabel dependen amat terbatas. sedangkan, nilai yang mendekati 1 berarti kemampuan variabel-variabel independen memberikan hampir semua informasi yang dibutuhkan untuk memprediksi variasi variabel dependen (ghozali, 2013). uji t uji statistik t pada dasarnya akan menunjukkan seberapa jauh pengaruh satu variabel penjelas/independen secara individual dalam menerangkan variasi dari variabel dependen, jadi, pengujian secara parsial dipergunakan untuk mengetahui apakah koefisien regresi variabel independen (muatan etika dalam pembelajaran, pengetahuan dosen, metode penyampaian, interaksi dosen dan interaksi mahasiswa) hasil estimasi secara individual memiliki pengaruh signifikan terhadap variabel dependen. koefisien linier dapat ditentukan dengan menggunakan ρvalue. jika signifikansi ρ-value > 0,05, maka hipotesis ditolak. sebaliknya, jika ρ-value < 0,05, maka hipotesis diterima (ghozali, 2013). hasil dan pembahasan deskripsi data penelitian penelitian dilakukan selama 3 hari yaitu pada tanggal 19,20, dan 23 januari 2017. adapun rincian pendistribusian kuesioner tersebut dapat dilihat pada tabel di bawah ini: jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 65 tabel 1 rincian tingkat pengembalian kuesioner rincian jumlah (eks) presentase (%) kuisioner yang disebar 55 100% kuisioner yang kembali 55 100% kuisioner yang tidak dapat diolah 1 1,818% kuisioner yang dapat digunakan (dianalisis) 54 98,182% sumber :data diolah 2017 dari data diatas bahwa 55 kuesioner yang disebarkan kepada responden semuanya kembali, namun ada 1 yang tidak diisi dengan lengkap, sehingga kuisioner yang bisa diolah sebanyak 54 kuisioner. deskripsi responden karakteristik responden merupakan data-data responden yang meliputi jenis kelamin dan ipk. responden dalam penelitian ini adalah mahasiswa semester akhir s1 akuntansi reguler fakultas ekonomi dan bisnis universitas bengkulu, demografi responden dapat dilihat pada tabel 2 berikut: tabel 2 karakteristik responden keterangan jumlah persentase (%) berdasarkan jenis kelamin laki-laki 14 26 perempuan 40 74 total responden 54 100 ipk 3,5 – 4,00 13 24 3,0 – 3,4 33 61 2,0 – 2,9 8 15 sumber : data diolah, 2017 berdasarkan tabel 2 di atas, dapat disimpulkan bahwa mayoritas responden adalah mahasiswa berjenis kelamin perempuan sebagian besar responden memiliki ipk 3,0 sampai 3,4 sebanyak 33 responden. statistik deskriptif pertanyaan-pertanyaan tersebut dapat dilihat pada tabel 3 di bawah ini: pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 66 tabel 3 statistik dekriptif variabel n kisaran teoritis kisaran aktual rata-rata teoritis rata-rata aktual standar deviasi muatan etika 54 5-25 15-22 15 18,37 2,022 pengetahuan dosen 54 4-20 12-20 12 16,39 1,994 metode penyampaian dosen 54 4-20 12-20 12 16,91 2,067 interaksi dosen 54 4-20 12-20 12 16,91 2,077 interaksi mahasiswa 54 5-25 15-23 15 18,39 2,114 sensitivitas etis 54 4-20 12-20 12 16,70 1,744 sumber : data diolah, 2017 berdasarkan statistik deskriptif di atas dapat dilihat, rata-rata jawaban responden untuk variabel muatan etika nilai rata-rata aktual 18,37 lebih besar dari nilai rata-rata teoritis yaitu 15. hal ini menunjukan bahwa mahasiswa menilai muatan etika di jurusan akuntansi universitas bengkulu sudah lengkap diberikan,. variabel pengetahuan dosen memiliki nilai nilai rata-rata aktual 16,39 lebih besar dari nilai rata-rata teoritisnya yaitu 12. hal ini menunjukkan bahwa mahasiswa menilai dosen sudah mempunyai pengetahuan yang baik mengenai etika. variabel metode penyampaian dosen memiliki nilai rata-rata aktual 16,91 lebih besar dari rata-rata nilai teoritisnya yaitu 12. hal ini menunjukkan bahwa mahasiswa menilai metode penyampaian dosen mengenai materi etika sudah baik dan bisa dimengerti oleh mahasiswa. variabel interaksi dosen memiliki nilai rata-rata aktual 16,91 lebih besar dari nilai ratarata teoritisnya yaitu 12. hal ini menunjukkan bahwa mahasiswa menilai dosen sering berinteraksi dengan mahasiswa. variabel interaksi mahasiswa memiliki nilai rata-rata aktual 18,39 lebih besar dari nilai rata-rata teoritisnya yaitu 15. hal ini menunjukkan bahwa mahasiswa menilai tingkat etika mahasiswa disekitarnya tinggi. variabel sensitivitas etis memiliki nilai rata-rata aktual 16,70 lebih besar dari nilai rata-rata teoritisnya yaitu 12. hal ini menunjukkan bahwa mahasiswa mempunyai kemampuan untuk menyadari adanya nilai-nilai etika dalam suatu keputusan atau dengan kata lain mahasiswa sudah memiliki sensitivitas etis yang tinggi. hasil uji validitas data sebelum melakukan penelitian, peneliti melakukan uji validitas pilot test terlebih dahulu dan semua variabel yang diuji valid. pengujian ini menggunakan metode (confirmatory factor analysis) cfa dimana nilai kmo (kaiser-meyer-olkin) dari analisis menunjukkan nilai > 0,05 dan nilai msa (measure of sampling adequacy) > 0,50, maka indikator pertanyaan atau data dikatakan valid. hasil pengujian validitas dapat dilihat pada tabel 4. tabel 4 hasil uji validitas data variabel penelitian item nilai kmo nilai msa ket muatan etika me1 0,710 0,661 valid me2 0,699 valid me3 0,721 valid me4 0,759 valid jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 67 me5 0,738 valid pengetahuan dosen mengenai etika pd1 0,747 0,714 valid pd2 0,790 valid pd3 0,771 valid pd4 0,728 valid metode penyampaian mengenai etika mp1 0,768 0,768 valid mp2 0,703 valid mp3 0,837 valid mp4 0,806 valid interaksi dosen id1 0,789 0,742 valid id2 0,757 valid id3 0,848 valid id4 0,858 valid interaksi mahasiswa im1 0,713 0,806 valid im2 0,656 valid im3 0,645 valid im4 0,731 valid im5 0,827 valid sensitivitas etis se1 0,735 0,791 valid se2 0,690 valid se3 0,708 valid se4 0,789 valid sumber : data diolah, 2017 dari tabel diatas dapat disimpulkan bahwa pertanyaan-pertanyaan dari variabel-variabel memiliki nilai kmo dan msa > 0,5. artinya semua pertanyaan-pertanyaan yang digunakan untuk mengukur variabel-variabel tersebut dapat dikatakan sudah valid. hasil uji reliabilitas data sebelum melakukan penelitian, peneliti melakukan uji reliabilitas pilot test terlebih dahulu dan semua variabel yang diuji reliabel. uji reliabilitas data diukur dengan uji statistik cronbach alpha dimana suatu konstruk atau variabel dikatakan reliabel jika nilai cronbach alpha > 0,7. hasil pengujian reliabilitas data dapat dilihat pada tabel berikut ini: tabel 5 hasil uji reliabilitas data variabel cronbach’s alpha ket muatan etika 0,704 reliabel pengetahuan dosen 0,824 reliabel metode penyampaian dosen 0,824 reliabel interaksi dosen 0,834 reliabel interaksi mahasiswa 0,716 reliabel sensitivitas etis 0,774 reliabel sumber : data diolah, 2017 pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 68 dari tabel diatas dapat disimpulkan bahwa pertanyaan-pertanyaan dari variabel-variabel nilai cronbach’s alpha > 0,7. artinya semua pertanyaan-pertanyaan yang digunakan untuk mengukur variabel-variabel tersebut adalah reliabel. hasil uji normalitas persyaratan pertama untuk penelitian adalah normalitas data, hal ini dilakukan untuk mengetahui apakah data penelitian memenuhi asumsi kenormalan data. uji normalitas yang dilakukan dalam penelitian adalah dengan melakukan uji kolmogorof-smirnov. data-data yang berdistribusi normal memiliki probabilitas > 0,05 (ghozali, 2013). hasil pengujian normalitas dapat dilihat pada tabel 6 berikut ini. tabel 6 hasil uji normalitas variabel hasil kolmogorov-smirnov p-value ket muatan etika 1,143 0,147 normal pengetahuan dosen 1,137 0,056 normal metode penyampaian dosen 1,072 0,201 normal interaksi dosen 0,930 0,353 normal interaksi mahasiswa 1,341 0,055 normal sensitivitas etis 1,298 0,069 normal sumber : data diolah, 2017 berdasarkan tabel 4.7 terlihat bahwa nilai probabilitas (asymp.sig) masing-masing variabel independen, muatan etika, pengetahuan dosen, metode pengampaian dosen, interaksi dosen, interaksi mahasiswa serta variabel dependen yaitu sensitivitas etis mempunyai nilai yang > 0,05 sehingga data yang didistribusikan normal. hasil uji multikolinearitas alat statistik yang sering digunakan untuk menguji gangguan multikolinearitas adalah dengan variance inflation factor (vif) dan nilai tolerance, nilai cut off yang digunakan untuk mengidentifikasi adanya multikolenieritas adalah jika nilai vif > 10 atau nilai tolerance < 0,1. hasil pengujian multikoleniaritas dapat dilihat pada tabel 7. tabel 7 hasil uji multikolinearitas variabel vif tolerance keterangan muatan etika 1,038 0,963 bebas multikolinearitas pengetahuan dosen 1,044 0,958 bebas multikolinearitas metode penyampaian dosen 1,161 0,861 bebas multikolinearitas interaksi dosen 1,104 0,906 bebas multikolinearitas interaksi mahasiswa 1,064 0,940 bebas multikolinearitas sumber : data diolah, 2017 pada tabel 7 terlihat bahwa nilai vif variabel muatan etika 1.038 < 10 dan nilai tolerance variabelnya sebesar 0,963 > 0,1. nilai vif variabel pengetahua dosen yaitu 1,044<10 dan nilai tolerance variabelnya sebesar 0,958 >0,1. nilai vif variabel pemyampaian dosen jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 69 1,161<10 dan nilai tolerance variabelnya sebesar 0,861 > 0,1. nilai vif variabel interaksi dosen 1,104<10 dan nilai tolerance variabelnya sebesar 0,906 > 0,1. nilai vif variabel interaksi mahasiswa 1,064 <10 dan nilai tolerance variabelnya sebesar 0,940 > 0,1. dengan demikian disimpulkan bahwa kelima variabel tersebut bebas dari gejala multikolinearitas. hasil uji heteroskedastisitas uji heteroskedastisitas adalah pengujian asumsi residual dengan varians tidak konstant. model regresi yang baik apabila varians dari residual satu pengamatan ke pengamatan lain tetap atau homokedastisitas. metode yang digunakan untuk mendeteksi heteroskedastisitas adalah dengen uji glejser dengan probabilitas (p-value) > 0,05 (ghozali, 2011). hasil pengujian hereroskedastisitas adalah sebagai berikut. tabel 8 hasil uji heteroskedastisitas variabel sign. keterangan muatan etika 0,602 bebas heteroskedastisitas pengetahuan dosen 0,890 bebas heteroskedastisitas metode penyampaian dosen 0,106 bebas heteroskedastisitas interaksi dosen 0,785 bebas heteroskedastisitas interaksi mahasiswa 0,820 bebas heteroskedastisitas sumber : data diolah, 2017 berdasarkan tabel .8 diatas, diketahui bahwa nilai probabilitas (asymp.sig.) semua variabel tabel diatas nilainya lebih besar dari 0,05. berdasarkan hasil tersebut, dapat disimpulkan bahwa variabel muatan etika, pengetahuan dosen, metode penyampaian dosen, interaksi dosen dan interaksi mahasiswa yang dgunakan dalam penelitian ini memiliki varian yang homogen (bebas heteroskedastisitas). hasil pengujian hipotesis penelitian ini bertujuan untuk mengetahui apakah variabel muatan etika, pengetahuan dosen, metode penyampaian dosen, interaksi dosen dan interaksi mahasiswa (variabel independen) berpengaruh terhadap sensitivitas etis mahasiswa (variabel dependen), dan untuk mengetahui apakah model regresi yang digunakan layak atau tidak untuk digunakan pada analisis selanjutnya, dimana kriteria pengambilan keputusan ditentukan dengan menggunakan taraf signifikansi 0,05. hasil output spss terhadap nilai f dan nilai r² dapat dilihat pada tabel 4.9 berikut : tabel 9 hasil uji regresi linear berganda variabel koef regresi t hitung sig muatan etika 0,124 1,139 0,260 pengetahuan dosen 0,230 2,083 0,043 metode penyampaian dosen 0,404 3,598 0,001 interaksi dosen 0,185 1,695 0,097 interaksi mahasiswa 0,007 0,068 0.946 r square 0,269 pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 70 adjusted r square 0,193 f 3,527 sig 0,009 sumber : data diolah, 2017 berdasarkan hasil regresi pada tabel 9 di atas dapat dilihat bahwa nilai statistik f dalam model adalah sebesar 3,527 dengan nilai signifikansi 0,009. nilai probabilitas 0,009 lebih kecil dari 0,05 menunjukkan bahwa model yang digunakan dalam penelitian layak untuk digunakan. berdasarkan tabel 4.10 diatas juga dapat dilihat nilai adjusted r square model pertama sebesar 0,193 yang menunjukkan bahwa 19,3% variabel sensitivitas etis dapat dijelaskan oleh variabel muatan etika, pengetahuan dosen, metode penyampaian dosen, interaksi dosen, dan interaksi mahasiswa sedangkan sisanya dijelaskan oleh variabel lain yang tidak terdapat dalam persamaan ini. pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. pengujian ini untuk mengetahui pengaruh dari masing-masing variabel independen terhadap variabel dependen, yang dilakukan dengan melihat nilai probabilitasnya (signifikansi) dimana apabila nilai signifikansi < 0,05 maka itu artinya variabel independen berpengaruh terhadap variabel dependen, sebaliknya apabila nilai signifikasnsi > 0,05 itu berarti variabel independen tidak berpengaruh terhadap variabel dependen (ghozali, 2013).hasil pengujian hipotesis masingmasing variabel independen secara parsial terhadap variabel dependen dengan demikian disimpulkan bahwa hipotesis pertama (h1) ditolak. hipotesis kedua (h2) diterima, hipotesis ketiga (h3) diterima, hipotesis keempat (h4) ditolak, hipotesis kelima (h5) ditolak. hasil dan pembahasan muatan etika dan sensitivitas etis mahasiswa akuntansi berdasarkan hasil penelitian menunjukkan bahwa muatan etika tidak berpengaruh, hal ini berarti sensitivitas etis mahasiswa akuntansi tidak dipengaruhi oleh muatan etika dalam pembelajaran. meskipun dosen sudah lengkap memberikan muatan etika seperti memberikan soal studi kasus, berdiskusi, dan memancing daya kritis mahasiswa mengenai persoalan yang terkait dengan etika bisnis dan profesi akuntan, namun semuanya tergantung dari individu mahasiswa itu sendiri akan menerima muatan etika dari pembelajaran tersebut atau sebaliknya. hasil ini menjelaskan bahwa muatan etika tidak memiliki pengaruh terhadap sensitivitas etis mahasiwa. penyebabnya adalah faktor-faktor subjek penerimaan berdasarkan model studi yale yang terdiri dari kemudahan dibujuk, sikap semula, intelegensi, harga diri, dan kepribadian. walaupun dosen sudah memberikan muatan etika secara lengkap, namun jika komunikan tidak mudah menerima muatan etika yang sudah diberikan maka tidak akan terjadi perubahan sikap pada diri mereka. pengetahuan dosen dan sensitivitas etis mahasiswa akuntansi berdasarkan hasil penelitian menunjukkan bahwa pengetahuan dosen berpengaruh terhadap sensitivitas etis mahasiswa, hal ini berarti pengetahuan dosen yang tinggi mampu mempengaruhi sensitivitas etis mahasiswa akuntansi. semakin luas pengetahuan etika yang dimiliki oleh dosen maka sensitivitas etis mahasiswa yang akan tinggi, karena dosen yang jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 71 memiliki pengetahuan yang luas akan mengajarkan materi terkait dengan etika bisnis dan profesi akuntan dengan lengkap, seperti menjelaskan dan memberikan contoh-contoh kasus, mengenai praktik bisnis yang beretika serta contoh-contoh kasus pelanggaran yang dilakukan oleh akuntan, sehingga mahasiswa akan lebih mudah memahami dan akan terjadi respon (perubahan sikap) yaitu sensitivitas etis mahasiswa akan semakin tinggi. penelitian ini mendukung penelitian yang dilakukan oleh bachtiar dkk. (2014) dan wahyuni (2016) yang menyatakan bahwa dosen yang memiliki kompetensi yang tinggi tentang etika maka akan memberikan pengaruh yang baik terhadap sensitivitas etis yang mereka ajarkan kepada mahasiswa. penelitian ini juga konsisten dengan penelitian yang dilakukan oleh ischayati (2011) yang menyatakan bahwa persepsi mahasiswa mengenai kompetensi dosen secara bersama-sama berpengaruh positif terhadap motivasi belajar dan pemahaman siswa. artinya kompetensi dosen yang tinggi tentang etika maka akan memiliki pengaruh yang positif sensitivitas etis mahasiswa. metode penyampaian mengenai etika dan sensitivitas etis mahasiswa akuntansi berdasarkan hasil penelitian menunjukkan bahwa metode penyampaian mengenai etika terbukti berpengaruh terhadap sensitivitas etis mahasiswa, hal ini berarti metode penyampaian mampu mempengaruhi sensitivitas etis mahasiswa akuntansi. metode penyampaian mengenai materi yang terkait dengan etika dengan baik oleh dosen akan membuat sensitivitas etis mahasiswa semakin tinggi. hal ini berhubungan dengan model study yale yang diungkapkan oleh hovlan et al dalam azwar (2013) yang berasumsi bahwa stimulus yang diberikan oleh komunikator akan memberikan perhatian, pemahaman, dan penerimaan dan akan menghasilkan respon (perubahan sikap), stimulus yang diberikan dengan baik akan mudah diterima, misalnya dosen menyampaikan materi mengenai etika dengan berdiskusi, memberikan contoh-contoh kasus, menjelaskan secara rinci, disertai presentasi oleh mahasiswa, akan lebih mudah dipahami dan diterima oleh mahasiswa, sehingga akan terjadi perubahan sikap atau respon mahasiswa yakni meningkatkan sensitivitas etis mahasiswa. hasil penelitian ini mendukung penelitian yang dilakukan oleh warnell (2010) yang menyatakan bahwa metode penyampaian yang baik akan mempegaruhi kepekaan etika mahasiswa, warnell menyarankan fakultas bisnis menyelenggarakan lokakarya dengan seluruh pengajar untuk membahas aspek etika dari mata kuliah yang diampu dan pengembangan studi kasus yang relevan untuk setiap mata kuliah bersama dengan peralatan mengajar yang praktis dapat diterapkan. penelitian ini juga mendukung penelitian brinkman et al (2011) yang menyatakan bahwa untuk penerapan pengajaran materi etika diperlukan diskusi materi, penyebaran hasil penelitian mengenai etika dan pengajaran etika, pengembangan studi kasus, dan pengembangan berbagai alat bantu pengajaran, misalnya video sehingga lebih mudah dipahami oleh mahasiswa. namun hasil penelitian ini tidak mendukung penelitian yang dilakukan oleh bachtiar dkk. (2014) dan wahyuni (2016) interaksi dosen dan sensitivitas etis mahasiswa akuntansi berdasarkan hasil penelitian menunjukkan bahwa interaksi dosen tidak berpengaruh terhadap sensitivitas etis mahasiswa dengan dugaan bahwa sering atau tidaknya dosen berinteraksi dengan mahasiswa, tergantung dari individu mahasiswa itu sendiri akan menerima dan mengimplementasikan dari nasehat-nasehat yang sudah diberikan dosen atau sebaliknya. hasil ini menjelaskan bahwa interaksi dosen tidak memiliki pengaruh terhadap sensitivitas etis mahasiwa. penyebabnya adalah faktor-faktor subjek penerimaan berdasarkan pengaruh pembelajaran etika dan lingkungan akademik ….. yeyen gustriana dan darman usman 72 model studi yale yang terdiri dari kemudahan dibujuk, sikap semula, intelegensi, harga diri, dan kepribadian. di dalam model studi yale dijelaskan bahwa terdapat stimulus yang diberikan lalu akan berubah menjadi perhatian, pemahaman, dan penerimaan, dan selanjutnya akan ada respons dari komunikan yaitu perubahan sikap, namun dalam penelitian ini mahasiswa susah untuk menerima pesan moral yang telah diberikan oleh dosen karena terdapat faktor-faktor subjek penerimaan berdasarkan model studi yale sehingga tidak terjadi perubahan sikap pada komunikan. jadi walaupun dosen sudah menasihati mahasiswa, namun jika komunikan tidak mudah menerima pesan moral baru maka tidak akan terjadi perubahan sikap pada diri mereka. interaksi mahasiswa dan sensitivitas etis mahasiswa akuntansi berdasarkan hasil penelitian menunjukkan interaksi antar mahasiswa tidak berpengaruh terhadap sensitivitas etis mahasiswa, hal ini didukung oleh teori yang diungkapkan oleh gerungan (2004:169) yaitu dalam perkembangannya, orang akan mempunyai kelompok yang sekaligus menjadi reference-group dan membershipgroup-nya. reference-group adalah kelompok keluarga dan tempat yang merasakan adanya hubungan batin karena norma-norma dan nilai-nilai kehidupan terhadap bermacam-macam hal sesuai diri pribadinya. akan tetapi, lambat laun mungkin ia harus meninggalkan kelompok keluarganya untuk belajar atau bekerja yang membuatnya berjauhan dengan keluarga, contohnya kelompok mahasiswa. pada kelompok baru ini biasanya sudah memiliki norma-norma dan nilai-nilai kehidupan yang berbeda dari kelompok keluarganya. ada dua kemungkinan yang akan dilakukan, kemungkinan yang pertama ia akan bertahan dengan norma-norma kelompok keluarga (reference-group) atau kedua ia akan melepaskan itu dan menyesuaikan dirinya dengan norma-norma kelompok mahasiswa (membership-group), dalam penelitian ini mahasiwa masih bertahan oleh norma-norma keluarganya sehingga tidak ada pengaruh dari interaksi antar mahasiswa terhadap sensitivitas etisnya. penelitian ini juga mendukung penelitian yang dilakukan oleh bachtiar dkk. (2014) dan wahyuni (2016) yang menyatakan bahwa interaksi antar mahasiswa tidak berpengaruh terhadap sensitivitas etis mahasiswa. penutup simpulan berdasarkan pada hasil pembahasan maka dapat disimpulkan bahwa yang mempengaruhi sensitivitas etis mahasiswa akuntansi adalah pengetahuan dosen dan metode penyampaian dosen sehingga dapat dikatakan bahwa dosen mempunyai pengaruh besar dalam membentuk sensitivitas etis mahasiswa melalui pembelajaran di dalam kelas yang terkait dengan etika bisnis dan profesi akuntan, sedangkan muatan etika, interaksi antara dosen dengan mahasiswa, dan interaksi antar mahasiswa tidak berpengaruh karena mahasiswa sudah mempunyai karakter dan nilai-nilai sendiri yang sudah terbentuk sejak kecil dari lingkungan keluarga atau reference group sehingga susah untuk dipengaruhi oleh membership group-nya, adapun kesimpulan dari hasil penelitian adalah sebagai berikut: 1. muatan etika terbukti tidak berpengaruh positif terhadap sensitivitas mahasiswa akuntansi. hal ini berarti sensitivitas etis mahasiswa tidak dipengaruhi oleh muatan etika. 2. pengetahuan dosen mengenai etika terbukti berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi. hal ini berarti pengetahuan dosen mengenai etika terbukti dapat meningkatkan sensitivitas etis mahasiswa akuntansi. jurnal akuntansi issn 2303-0356 vol. 7, no.3, oktober 2017 hal. 53-74 73 3. metode penyampaian dosen mengenai etika terbukti berpengaruh positif terhadap sensitivitas mahasiswa akuntansi, hal ini berarti metode penyampaian dosen mengenai etika terbukti dapat meningkatkan sensitivitas etis mahasiswa akuntansi. 4. interaksi dosen tidak terbukti berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi. hal ini berarti sensitivitas etis mahasiswa tidak dipengaruhi oleh interaksi mahasiswa dengan dosen. 5. interaksi mahasiswa tidak terbukti berpengaruh positif terhadap sensitivitas etis mahasiswa akuntansi. hal ini berarti sensitivitas etis mahasiswa tidak dipengaruhi oleh interaksi mahasiswa dengan mahasiswa lain. berdasarkan hasil penelitian, pembahasan dan kesimpulan di atas serta pertimbangan masih adanya keterbatasan dalam penelitian ini, maka penelitian selanjutnya dapat mempertimbangkan saran-saran berikut: 1. bagi peneliti selanjutnya disarankan untuk menggunakan sampel yang lebih banyak tidak hanya mahasiswa jurusan akuntansi di universitas bengkulu, namun juga universitas yang ada di kota bengkulu, sehingga dapat membandingkan hasilnya agar lebih optimal dan hasilnya lebih bisa digeneralisasi. 2. bagi penelitian mendatang diharapkan lebih baik dalam perumusan pernyataan atau pertanyaan yang akan digunakan sebagai indikator dalam penelitian, sehingga responden lebih dapat memahami maksud atau persepsi peneliti tentang indikator tersebut. daftar pustaka ali, l. 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(2008). predicting intended unethical behavioural of business students. juornal of education and business, 187-195. http://www.kopertis12.or.id/2013/04/28/kurikulum-nasional-berbasis%20kompetensi-mengacu-pada-kkni.html http://www.kopertis12.or.id/2013/04/28/kurikulum-nasional-berbasis%20kompetensi-mengacu-pada-kkni.html jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020, (pp.213-222) e-issn 2303-0364 213 tingkat solvabilitas perusahaan asuransi jiwa syariah di indonesia solvability level of sharia life insurance companies in indonesia nur wachidah yulianti* program studi akuntansi, fakultas ekonomi dan bisnis uin syarif hidayatullah jakarta jl. ibnu sina iv, ciputat, tangerang selatan, banten 15419 wachi@uinjkt.ac.id abstract this study aims to look at the mean difference of solvability level of tabarru’ fund of sharia life insurance companies in indonesia. the population of this research were full fledge life insurance companies from 2014 to 2019. this research was tested data through one way analysis of variance (anova) test. one way anova test result shown that there is a significant mean difference between sharia life insurance companies in indonesia at the solvability level of tabarru’ funds. keywords: mean difference, anova, life insurance, solvability abstrak penelitian ini bertujuan untuk melihat perbedaan rata-rata (mean difference) tingkat solvabilitas dana tabarru’ pada perusahaan asuransi jiwa syariah di indonesia. populasi penelitian ini adalah perusahaan asuransi jiwa (full fledge) dari tahun 2014 sampai dengan tahun 2019. data dalam penelitian ini diuji melalui one way analysis of variance (anova). hasil uji one way anova menunjukkan bahwa terdapat perbedaan yang signifikan antara perusahaan asuransi jiwa syariah di indonesia pada tingkat solvabilitas dana tabarru”. kata kunci: mean difference, anova, asuransi jiwa, solvabilitas *corresponding author email: wachi@uinjkt.ac.id doi: https://doi.org/10.33369/j.akuntansi.10.3.213-222 pendahuluan dalam beberapa tahun terakhir ini, tepatnya dari tahun 2011 hingga 2014, perkembangan industri perasuransian di indonesia, mengalami pertumbuhan. hal ini dibuktikan dengan pertumbuhan aset industri asuransi konvensional yang rata-rata mencapai lebih dari 16%. selain itu, nilai investasi dan premi asuransi juga mengalami pertumbuhan dengan nilai peningkatan rata-rata sebesar 14,4% dan juga 21,0%, bahkan pada tahun 2015, tepatnya hingga akhir september 2015, tercatat nilai aset dan investasi asuransi konvesional menunjukkan angka hampir mencapai rp765,6 triliun dan rp608,6 triliun. jika dibandingkan dengan posisi yang sama di tahun 2014, maka aset industri asuransi mengalami pertumbuhan sebesar 1,36% (cermati.com, 2016). pertumbuhan premi asuransi konvensional juga tidak kalah pesatnya. tercatat, hingga september 2015, peningkatan premi asuransi cukup memuaskan yakni sebesar 17,1 %. jika dibandingkan dengan pertumbuhan pada agustus 2015, maka jumlah ini meningkat sebesar mailto:wachi@uinjkt.ac.id mailto:wachi@uinjkt.ac.id https://doi.org/10.33369/j.akuntansi.10.3.213-222 tingkat solvabilitas perusahaan asuransi jiwa syariah di indonesia nur wachidah yulianti 214 11,9% dari periode yang sama pada tahun sebelumnya. diketahui bahwa peningkatan premi ini paling tinggi disumbang oleh perusahaan asuransi jiwa, asuransi sosial dan asuransi umum (cermati.com, 2016). asuransi jiwa bagi sebagian masyarakat indonesia merupakan hal yang mendasar. asuransi jiwa merupakan proteksi masyarakat terhadap risiko yang mungkin menimpa diri mereka sendiri atau keluarga mereka. seiring dengan kepedulian masyarakat indonesia terhadap risiko tersebut maka tak pelak, pertumbuhan usaha asuransi jiwa di indonesia dapat dikatakan cukup pesat. tercatat, tingkat rasio jumlah dana pada perusahaan asuransi jiwa konvensional terhadap produk domestik bruto di tahun 2010 sbesar 1,00%, setelah itu pada tahun 2015, rasio tersebut naik menjadi 1,28%. di samping itu pengeluaran rata-rata penduduk indonesia untuk membayar premi asuransi dalam setahun mengalami peningkatan menjadi 42,7% dari yang sebelumnya di tahun 2010 sebesar 30,9%. secara agregat, dari tahun 2014 sampai dengan 2015, tingkat pertumbuhan asuransi jiwa di indonesia mencapai 30% sampai dengan 35% (ananta, 2019). namun pada tahun 2017 hingga pertengahan 2019 lalu, geliat pertumbuhan asuransi jiwa konvensional di indonesia cenderung menurun. banyak faktor yang ditengarai menjadi penyebab penurunan tersebut. hilangnya kepercayaan masyarakat karena gagal bayar klaim nasabah asuransi jiwasraya dan asuransi jiwa bersama (ajb) bumiputera adalah salah satu penyebabnya. berdasarkan cnbc indonesia, hingga september 2019, kerugian yang dialami jiwasraya sebesar rp13,74 triliun, ditambah lagi rasio kecukupan modal atau risk based capital (rbc) per september 2019 juga anjlok ke angka minus 805%. padahal, berdasarkan peraturan otoritas jasa keuangan (ojk) no. 71/pojk.o5/2015 tentang kesehatan keuangan perusahaan asuransi dan reasuransi, rbc perusahaan asuransi minimal sebesar 120%. oleh karena itu, saat ini jiwasraya sedang menghadapi gugatan dari para nasabahnya (asmara, 2019). asuransi jiwa bersama (ajb) bumiputera pun menghadapi hal yang sama. hingga akhir januari 2018, total klain jatuh tempo atau outstanding yang belum dibayarkan kepada nasabahnya sudah mencapai angka rp2,7 triliun dan bahkan di jawa barat, ada 19.000 nasabah yang belum dibayarkan klaimnya (kompas.com, 2019). di saat perusahaan asuransi jiwa konvensional sedang lesu karena kasus jiwasraya dan ajb bumiputera, justru pada lima bulan pertama tahun 2018, industri asuransi jiwa syariah memperlihatkan tren positif. ojk mencatat, industri asuransi jiwa syariah hingga mei 2018, telah membukukan preminya sebesar rp5,81 triliun. jika dibandingkan dengan mei 2017, maka jumlah tersebut naik 40,95% secara year on year (yoy) (kontan.co.id, 2018). secara global, menurut data ojk, pada tahun 2018 aset asuransi syariah mencapai rp41,96 triliun. asuransi jiwa syariah memberikan andil sebesar 34,47 triliun, asuransi umum syariah sebesar rp5,62 triliun dan reasuransi syariah rp1,86 triliun (cnn indonesia, 2019). sedangkan dari sisi “pemain” dalam industri asuransi jiwa syariah, berdasarkan data ojk, per tanggal 19 februari 2016 tercatat, terdapat 5 perusahaan asuransi jiwa syariah (full fledge) dan 19 unit usaha syariah perusahaan asuransi jiwa di indonesia (ojk, 2016). usaha asuransi jiwa syariah tidaklah sama dengan usaha asuransi jiwa konvensional. pada usaha asuransi jiwa syariah, polis yang ditawarkan kepada nasabah harus berlandaskan pada prinsip syariah yaitu wajib mengandung akad tabarru’ dan akad tijarah. akad tabarru’ digunakan di antara sesama peserta. setiap peserta memberikan hibah berupa kontribusi (premi) melalui dana tabarru’ yang akan digunakan untuk menolong peserta lain yang terkena musibah. perusahaan asuransi berfungsi sebagai pengelola dana tersebut. dana tabarru’ diinvestasikan pada instrumen keuangan yang sesuai dengan prinsip syariah. dana tabarru’ bukanlah dana perusahaan, sehingga di dalam perusahaan asuransi jiwa syariah, dana tabarru’ dikelola secara terpisah dengan dana perusahaan. kendati demikian, tidaklah menutup kemungkinan perusahaan asuransi jiwa syariah tersebut mengalami risiko insolvency seperti perusahaan asuransi jiwasraya dan ajb jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020, (pp.213-222) e-issn 2303-0364 215 bumiputera. agar terhindar dari risiko tersebut, perusahaan asuransi jiwa syariah harus menjaga solvabilitas mereka, terutama pada rasio solvabilitas dana tabarru’ karena dana tabarru’ adalah dana peserta asuransi yang sewaktu-waktu akan diminta dalam bentuk klaim asuransi. bagi perusahaan umum, solvabilitas didefinisikan sebagai kemampuan perusahaan untuk melunasi semua kewajiban perusahaan baik jangka pendek maupun jangka panjang. namun bagi perusahaan asuransi, definisi solvabilitas harus diatur oleh regulator, karena menyangkut kekayaan masyarakat umum (bakrie, 2015). menurut peraturan ojk (pojk) no.71/pjok.05/2016 tentang kesehatan keuangan perusahaan asuransi dan reasuransi, dan peraturan ojk (pojk) no.72/pjok.05/2016 tentang kesehatan keuangan perusahaan asuransi dan reasuransi dengan prinsip syariah, tingkat solvabilitas adalah jumlah aset yang diperkenankan dikurangi dengan jumlah liabilitas dan menurut pojk itu juga tingkat solvabilitas menjadi ukuran kesehatan sebuah perusahaan asuransi baik konvensional maupun syariah. penelitian yang mengulas mengenai solvabilitas perusahaan asuransi memang sudah banyak dilakukan. biasanya peneliti menjadikan solvabilitas sebagai variabel independen atas variabel dependen tertentu, misalnya ilhama & abdullah (2018) meneliti tentang pengaruh solvabilitas terhadap premi bruto asuransi di indonesia. hasil penelitiannya menunjukan bahwa solvabilitas berpengaruh terhadap premi bruto asuransi. namun ada juga peneliti yang menjadikan solvabilitas sebagai dependen variabel untuk variabel independen tertentu, misalnya ambarwati & hasib (2018), hasil penelitiannya menunjukan bahwa ukuran perusahaan, hasil investasi dan profitabilitas secara simultan berpengaruh terhadap tingkat solvabilitas perusahaan asuransi jiwa syariah. utami & khoiruddin (2016) yang hasil penelitiannya menunjukan bahwa rasio beban berpengaruh signifikan terhadap tingkat solvabilitas, sedangkan rasio likuiditas, retensi sendiri dan ukuran perusahaan tidak berpengaruh terhadap tingkat solvabilitas perusahaan asuransi. namun berdasarkan penelusuran penulis, sejauh ini belum ada penelitian yang melihat rata-rata tingkat solvabilitas dana tabarru’ perusahaan asuransi jiwa syariah di indonesia. dengan demikian, tujuan penelitian ini adalah untuk menguji perbedaan tingkat solvabilitas dana tabarru’ di antara perusahaan asuransi jiwa syariah yang ada di indonesia. penelitian ini diharapkan dapat menyajikan informasi kepada para stakeholders perusahaan asuransi jiwa syariah terkait tingkat kesehatan masing-masing perusahaan melalui perbandingan tingkat solvabilitas dana tabarru’ perusahaan asuransi tersebut. kerangka teoritis dan hipotesis teori keagenan (agency theory) teori agensi adalah teori yang menyebutkan bahwa perusahaan adalah tempat atau intersection point bagi banyak kontrak yang terjadi atau nexus of contract antara manajemen sebagai agent dengan principal seperti pemilik, pelanggan, karyawan dan pemerintah. agent mempunyai kontrak untuk mengelola usaha dan membuat keputusan yang terbaik untuk kepentingan principal. di dalam teori agensi, agent mengetahui dan memiliki semua informasi yang ada di dalam perusahaan sedangkan principal tidak demikian. oleh karena itu, di dalam teori agensi seringkali terjadi asymetri information dan bahkan menimbulkan masalah keagenan (agency problem). laporan keuangan yang disusun dan disampaikan oleh agent atau manajemen dapat meminimalisir asymetri information tersebut. informasi yang terdapat dalam laporan keuangan dapat menjadi alat kontrol bagi principal mengenai kinerja agent dan going concern perusahaan. going concern perusahaan dapat tercermin dari tingkat kesehatannya. tingkat kesehatan tersebut dapat diukur melalui rasio-rasio keuangan yang terdapat dalam laporan keuangan. tingkat solvabilitas perusahaan asuransi jiwa syariah di indonesia nur wachidah yulianti 216 bagi perusahaan asuransi jiwa baik konvensional maupun syariah, tingkat solvabilitas merupakan tolak ukur kesehatan perusahaan, sehingga manajemen akan menginformasikannya kepada para principal di dalam laporan keuangan yang mereka terbitkan, dan ini merupakan salah satu solusi meminimalisir asymetri information dan bisa dijadikan alat kontrol bagi principal. usaha dan perusahaan asuransi jiwa syariah berdasarkan undang-undang (uu) no 40 tahun 2014 tentang perasuransian (republik indonesia, 2014), yang dimaksud usaha asuransi jiwa syariah adalah usaha pengelolaan risiko berdasarkan prinsip syariah guna saling tolong menolong dan melindungi dengan memberikan pembayaran yang didasarkan pada meninggal atau hidupnya peserta, atau pembayaran lain kepada peserta atau pihak lain yang berhak pada waktu tertentu yang diatur dalam perjanjian, yang besarnya telah ditetapkan dan/atau didasarkan pada hasil pengelolaan dana. perusahaan asuransi jiwa syariah hanya dapat menyelenggarakan usaha asuransi jiwa syariah termasuk lini usaha anuitas berdasarkan prinsip syariah, lini usaha asuransi kesehatan berdasarkan prinsip syariah, dan lini usaha asuransi kecelakaan diri berdasarkan prinsip syariah. yang dimaksud dengan prinsip syariah adalah prinsip dengan akad tolong-menolong (ta’awuni) dan saling melindungi (takafuli) di antara para peserta melalui pembentukan kumpulan dana (dana tabarru’) yang dikelola untuk menghadapi risiko tertentu. tingkat solvabilitas perusahaan asuransi berbasis syariah secara umum solvabilitas merupakan salah satu rasio keuangan yang menggambarkan apakah sebuah perusahaan dapat melunasi seluruh kewajibannya, baik jangka pendek maupun jangka panjang (harahap, 2013). selain itu, solvabilitas juga merupakan rasio yang dapat digunakan untuk mengukur sejauh mana aktiva perusahaan dibiayai oleh utang (kasmir, 2013). bagi perusahaan asuransi yang berbasis syariah, rasio solvabilitas diatur melalui peraturan otoritas jasa keuangan (pojk) nomor 72/pojk.05/2016 tentang kesehatan keuangan perusahaan asuransi dan perusahaan reasuransi dengan prinsip syariah. berdasarkan pasal 1 poin 23 regulasi tersebut, dinyatakan bahwa tingkat solvabilitas dana tabarru’ adalah selisih antara jumlah aset yang diperkenankan dari dana tabarru’ dikurangi dengan liabilitas dari pengelolaan dana tabarru’ perusahaan asuransi jiwa merupakan selisih atas aset yang dperkenankan dengan total liabilitas. selanjutnya, masih dalam regulasi yang sama, pada pasal 10 dinyatakan bahwa perusahaan asuransi syariah wajib memenuhi tingkat solvabilitas dana tabarru’ paling rendah sebesar 100% (seratus persen) dari dana tabarru’ minimum berbasis risiko (dtmbr). dtmbr adalah jumlah dana yang dibutuhkan untuk mengantisipasi risiko kerugian yang mungkin timbul sebagai akibat dari deviasi dalam pengelolaan aset dan likuiditas dari dana tabarru’. hal inilah yang disebut sebagai risk based capital (rbc) dalam perusahaan asuransi yang berprinsip syariah. rbc dapat dilihat dari tingkat pencapaian rasio solvabilitas atau dengan membandingkan tingkat solvabilitas dengan batas minimum tingkat solvabilitas yang ditetapkan pada dana tabarru’. pengembangan hipotesis merujuk pada paparan yang telah dijelaskan sebelumnya, maka hipotesis yang dikembangkan guna menjawab pertanyaan penelitian di atas adalah: h0 : tidak terdapat perbedaan rata-rata tingkat solvabilitas dana tabarru’ di antara perusahaan asuransi jiwa syariah di indonesia hi : terdapat perbedaan rata-rata tingkat solvabilitas dana tabarru’ di antara perusahaan asuransi jiwa syariah di indonesia jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020, (pp.213-222) e-issn 2303-0364 217 metode penelitian guna menjawab pertanyaan penelitian yang telah diuraikan sebelumnya, maka digunakan uji parametrik one way analysis of variance (anova). teknik ini digunakan karena penelitian ini menguji perbedaan rata-rata tingkat solvabilitas dana tabarru’ dari 5 perusahaan asuransi jiwa syariah (full fledge) yang ada di indonesia dari tahun 2014 sampai dengan tahun 2019. dengan alpha α 5%, maka keputusan untuk menerima h0 apabila p value > 0,05. syarat dilakukannya uji anova adalah semua data harus terdistribusi normal. pengujian normalitas data menggunakan uji shapiro wilk karena sampel dalam penelitian ini kurang dari 50 (n=30). dasar pengambilan keputusannya apabila nilai sig > 0,05 maka data terdistribusi normal. prinsip one way analysis of variance (anova) adalah melakukan analisis variabilitas data menjadi dua sumber variasi yaitu variasi di dalam kelompok (within) dan variasi antar kelompok (between). bila nilai perbandingan variasi within dan between sama yaitu mendekati angka satu, maka berarti tidak ada perbedaan efek dari intervensi yang dilakukan, dengan kata lain nilai mean yang dibandingkan tidak ada perbedaan. sebaliknya bila variasi antar kelompok lebih besar dari variasi di dalam kelompok, artinya intervensi tersebut memberikan efek yang berbeda, dengan kata lain nilai mean yang dibandingkan menunjukkan adanya perbedaan (hidayat, 2017). sebelum dilakukan uji anova terlebih dahulu akan dilakukan uji homogeneity of variance. uji ini dilakukan untuk melihat kesamaan varian dari data. setelah dilakukan uji homogeneity of variance, maka dapat dilakukan uji anova yang berfungsi untuk melihat ada tidaknya perbedaan rata-rata (mean difference) tingkat solvabilitas dana tabarru’ dari perusahaan asuransi jiwa syariah di indonesia. jika terdapat perbedaan maka selanjutnya dilakukan uji post hoc test yang terdiri dari dua jenis yaitu uji bonferroni dan uji tukey hsd (ghozali, 2018) serta uji gomes-howell. apabila varian data homogen, maka uji bonferroni dan uji tukey hsd yang digunakan, namun apabila varian data tidak homogen, maka digunakan uji gomes-howell (hidayat, 2017). hasil dan pembahasan populasi dalam penelitian ini adalah perusahaan asuransi jiwa syariah yang full fledge yaitu sebanyak 5 perusahaan sebagaimana tabel 1 berikut. tabel 1. daftar perusahaan asuransi jiwa syariah di indonesia (full fledge) no nama perusahaan singkatan 1. pt asuransi jiwa syariah al amin amn 2. pt asuransi takaful keluarga tkf 3. pt asuransi jiwa syariah amanahjiwa giri artha aga 4. pt asuransi jiwa syariah jasa mitra abadi jma 5. pt asuransi syariah keluarga indonesia ski sumber: otoritas jasa keuangan, 19 februari 2016 penelitian ini menggunakan data sekunder berupa data tingkat solvabilitas dana tabarru’ dari tahun 2014 sampai dengan tahun 2019 yang diambil dari laporan keuangan perusahaan di atas yang terdapat dalam website perusahaan tersebut. dengan demikian populasi dalam penelitian ini sebanyak 30 sebagaimana dalam tabel berikut: tingkat solvabilitas perusahaan asuransi jiwa syariah di indonesia nur wachidah yulianti 218 tabel 2. data rasio pencapaaian solvabilitas dana tabarru’ perusahaan asuransi jiwa syariah no tahun nama perusahaan rasio pencapaian solvabilitas dana tabarru' 1 2014 amn 1,128 2 2014 tkf 1,057 3 2014 aga 1,164 4 2014 jma 0,000 5 2014 ski 0,000 6 2015 amn 1,434 7 2015 tkf 1,407 8 2015 aga 1,241 9 2015 jma 0,830 10 2015 ski 0,000 11 2016 amn 2,514 12 2016 tkf 1,730 13 2016 aga 1,545 14 2016 jma 0,500 15 2016 ski 0,375 16 2017 amn 3,971 17 2017 tkf 1,748 18 2017 aga 1,414 19 2017 jma 0,800 20 2017 ski 0,822 21 2018 amn 1,951 22 2018 tkf 3,075 23 2018 aga 1,911 24 2018 jma 67,147 25 2018 ski 1,284 26 2019 amn 1,599 27 2019 tkf 3,030 28 2019 aga 2,791 29 2019 jma 6,120 30 2019 ski 1,979 sumber: data diolah tabel berikut ini merupakan hasil uji deskriptif atas rasio solvabilitas dana tabarru’ perusahaan asuransi jiwa syariah di indonesia dari tahun 2014 sampai dengan tahun 2019. tabel 3. hasil uji deskriptif statistik rasio solvabilitas dana tabarru’ nama perusahaan n nilai rata-rata*) nilai minimum*) nilai maksimum*) amn 6 2,0995 1,13 3,97 tkf 6 2,0078 1,06 3,08 aga 6 1,6777 1,16 2,79 jma 6 12,5662 0,00 67,15 ski 6 0,7433 0,00 1,98 sumber: data hasil spss diolah berdasarkan tabel hasil uji deskriptif statistik, diketahui bahwa pt jma dalam periode tahun 2014 sampai dengan tahun 2019 memiliki nilai rata-rata rasio solvabilitas dana tabarru’ jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020, (pp.213-222) e-issn 2303-0364 219 yang tertinggi di antara perusahaan asuransi jiwa syariah yang lainnya. oleh karena nilai ratarata jma sangat ekstrem, maka untuk ke tahap selanjutnya dalam penelitian ini jma tidak dimasukan lagi sebagai sampel. uji normalitas data adalah syarat yang harus dipenuhi untuk dilakukannya uji anova. uji normalitas data dalam penelitian ini dilakukan dengan uji shapiro wilk karena sampel data kurang dari 50. dasar keputusan uji shapiro wilk adalah jika nilai signifikansi > 0,05 maka data terdistribusi normal. hasil uji shapiro wilk sebagaimana terlihat dalam tabel 4. tabel 4. hasil uji normalitas shapiro wilk nama perusahaan df nilai statistik nilai signifikansi amn 6 0,877 0,254*) tkf 6 0,857 0,179*) aga 6 0,845 0,145*) ski 6 0,912 0,450*) *) signifikan pada alpha 5% sumber: data hasil spss diolah terlihat bahwa dalam tabel hasil uji normalitas, semua nilai signifikansi berada berada di atas alpha 5%. dengan demikian, dapat disimpulkan bahwa semua data berdistribusi normal. oleh karena semua data berdistribusi normal, maka sebelum dilakukan uji one way anova, terlebih dahulu dilakukan uji varians data yang sama (homogeneity of variances). nilai signifikansi (p value) > 0.05 menunjukkan kelompok data berasal dari populasi yang memiliki varians yang sama (homogen). tabel berikut ini merupakan hasil uji homogeneity of variances untuk tingkat solvabilitas dana tabarru’. tabel 5. hasil uji homogeneity of variances tingkat solvabilitas dana tabarru’ levene statistic sig (p-value) keputusan dana tabarru’ 0,559 0,649 varian data homogen sumber: data hasil spss diolah oleh karena nilai sig (p-value) pada dana tabarru’ di atas alpha 5% (0,649) maka varian data untuk tingkat solvabilitas dana tabarru’ adalah homogen. untuk dapat melanjutkan uji post hoc, harus dilihat terlebih dahulu apakah ada perbedaan tingkat solvabilitas dana tabarru’ perusahaan asuransi jiwa syariah di indonesia, yang tercermin dari nilai signifikansi anova. keputusan untuk melihat ada perbedaan dapat dilihat pada nilai signifikasi (sig) anova. apabila nilai sig lebih kecil dari alpha 5% (0,05), maka h1 diterima yaitu terdapat perbedaan yang signifikan pada tingkat solvabilitas dana tabarru’ di antara perusahaan asuransi jiwa syariah di indonesia dan uji post hoc dapat dilakukan. namun apabila nilai sig lebih besar dari alpha 5%, maka h0 diterima yang artinya tidak terdapat perbedaan yang signifikan pada tingkat solvabilitas dana tabarru’ perusahaan asuransi jiwa syariah di indonesia, dan uji post hoc tidak dapat dilanjutkan. tabel 6. hasil uji anova tingkat solvabilitas dana tabarru’ dan dana perusahaan sig keputusan dana tabarru’ 0,040 ada perbedaan sumber: data hasil spss diolah hasil uji anova sebagaimana dalam tabel 6 menunjukkan bahwa nilai sig di bawah alpha 5% (0,05) yaitu sebesar 0,040 (0,040<0,05). artinya, terdapat perbedaan tingkat solvabilitas dana tabarru’ di antara perusahaan asuransi jiwa syariah di indonesia, oleh karena itu uji post hoc dapat dilakukan tingkat solvabilitas perusahaan asuransi jiwa syariah di indonesia nur wachidah yulianti 220 uji post hoc test terdiri dari uji bonferroni dan uji tukey hsd serta uji gomes-howell. apabila varian data homogen, maka uji bonferroni dan uji tukey hsd yang digunakan, namun apabila varian data tidak homogen, maka digunakan uji gomes-howell. sebagaimana terlihat dalam tabel 5, dana tabarru’ memiliki varian data yang homogen, dengan demikian maka dilakukan uji bonferroni dan uji tukey hsd. hasil uji tersebut sebagaimana terlihat dalam tabel 7. tabel 7. hasil uji bonferroni perusahaan terhadap perusahaan mean difference sig keputusan amn tkf 0,091 1,000 tidak terdapat perbedaan aga 0,421 1,000 tidak terdapat perbedaan ski 1,3617 0,063 tidak terdapat perbedaan tkf amn -0,916 1,000 tidak terdapat perbedaan aga 0,330 1,000 tidak terdapat perbedaan ski 1,2645 0,095 tidak terdapat perbedaan aga amn -0,421 1,000 tidak terdapat perbedaan tkf -0,330 1,000 tidak terdapat perbedaan ski 0,934 0,395 tidak terdapat perbedaan ski amn -1,357 0,063 tidak terdapat perbedaan tkf -1,26 0,095 tidak terdapat perbedaan aga -0,934 0,395 tidak terdapat perbedaan sumber: data hasil spss diolah berdasarkan tabel hasil uji bonferroni, diketahui bahwa tidak terdapat perbedaan ratarata (mean difference) yang signifikan, tingkat solvabilitas dana tabarru’ di antara perusahaan asuransi syariah. sedangkan dalam tabel yang merupakan hasil uji tukey hsd diketahui bahwa terdapat perbedaan rata-rata dana tabarru’ yang signifikan di antara perusahaan tersebut amn dan ski. oleh karena itu dalam penelitian ini, significance level yang awalnya 5% diubah menjadi 10%, dan hasil dari perubahan tersebut dalam dilihat dalam tabel 8. tabel 8. hasil uji tukey hsd perusahaan terhadap perusahaan mean difference sig keputusan amn tkf 0,091 0,997 tidak terdapat perbedaan aga 0,421 0,816 tidak terdapat perbedaan ski 1,356 0,047*) terdapat perbedaan tkf amn -0,091 0,997 tidak terdapat perbedaan aga 0,330 0,901 tidak terdapat perbedaan ski 1,2645 0,070*) tidak terdapat perbedaan aga amn -0,421 0,816 tidak terdapat perbedaan tkf -0,330 0,901 tidak terdapat perbedaan ski 0,934 0,241 tidak terdapat perbedaan ski amn -1,356 0,047*) terdapat perbedaan tkf -1,264 0,070*) tidak terdapat perbedaan aga -0,934 0,164 tidak terdapat perbedaan sumber: data hasil spss diolah hasil uji tukey mendukung hasil uji anova yang menyatakan bahwa terdapat perbedaan mean yang signifikan dalam dana tabarru’ perusahaan asuransi jiwa syariah di indonesia. perbedaan yang signifikan tersebut ada pada perusahaan amn dan ski. uji tukey juga memberikan hasil perusahaan asuransi jiwa syariah yang memiliki perbedaan mean yang tidak signifikan atau homogeneous subsets sebagaimana tertera dalam berikut : jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020, (pp.213-222) e-issn 2303-0364 221 tabel 9. homogeneous subsets perusahaan asuransi jiwa syariah n subsets for alpha = 5% 1 2 tukey hsd ski 6 0,7433 aga 6 1,6777 1,6777 tkf 6 2,0078 2,0078 amn 6 2,0995 sig 0,070 0,816 sumber: data hasil spss diolah berdasarkan tabel homogeneous subset, kolom subsets 1 diketahui bahwa perusahaan asuransi jiwa syariah ski, aga, tkf memiliki perbedaan mean dana tabarru’ yang tidak signifikan antara satu dengan yang lainnya. begitu pula pada kolom subsets 2, perusahaan asuransi jiwa syariah aga, tkf, amn memiliki perbedaan mean dana tabarru’ yang tidak signifikan antara satu dengan yang lainnya. penutup agar terhindar dari risiko insolvency, perusahaan asuransi jiwa syariah harus menjaga solvabilitas mereka, terutama pada rasio solvabilitas dana tabarru’ karena dana tabarru’ adalah dana peserta asuransi yang sewaktu-waktu akan diminta dalam bentuk klaim asuransi. tujuan penelitian ini adalah untuk menguji perbedaan tingkat solvabilitas dana tabarru’ di antara perusahaan asuransi jiwa syariah yang ada di indonesia. hasil penelitian ini menunjukkan bahwa terdapat perbedaan mean yang signifikan pada dana tabarru’ perusahaan asuransi jiwa syariah di indonesia. pada uji post hoc benferroni tidak terlihat perbedaan mean tingkat solvabilitas dana tabarru’ yang signifikan di antara perusahaan tersebut. namun jika dilihat dari uji post hoc tukey hsd terlihat bahwa tingkat solvabilitas dana tabarru’ perusahaan amn berbeda signifikan dengan tingkat solvabilitas dana tabarru’ perusahaan ski. penelitian ini hanya dilakukan pada perusahaan asuransi jiwa syariah yang full fledge sehingga sampel pada penelitian ini sangatlah sedikit, sedangkan usaha asuransi jiwa syariah di indonesia masih banyak yang berbentuk unit usaha syariah dari perusahaan asuransi jiwa konvensional. sehingga hasil penelitian ini tidak bisa mewakili usaha asuransi jiwa syariah yang masih berbentuk unit usaha syariah (uus). penelitian selanjutnya diharapkan dapat memperluas objek penelitian dengan cara mengubah objek penelitian menjadi uus ataupun menambah objek penelitian menjadi gabungan full fledge dan uus sehingga hasil penelitian selanjutnya lebih mencerminkan tingkat solvabilitas semua bentuk usaha asuransi jiwa syariah di indonesia. selain itu penelitian ini hanya menguji pada dana tabarru’ padahal tingkat solvabilitas yang disarankan dalam pojk no. 72/pojk.05/2015 adalah dana tabarru’ dan dana perusahaan. dengan demikian informasi mengenai tingkat solvabilitas pun menjadi lebih komprehensif, sehingga para stakeholders bisa mengambil keputusan secara lebih valid. daftar pustaka ambarwati, s., & hasib, f. f. 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(2018). analisis pengaruh profitabilitas, suku bunga, likuiditas, dan solvabilitas terhadap premi bruto asuransi di indonesia pada tahun 2012-2016. jurnal ilmu ekonomi vol 2 jilid 1/tahun 2018 , 104-118. kasmir. (2013). analisis laporan keuangan. jakarta: raja grafindo persada. kompas.com. (2019, juni 28). keuangan ajb bumiputera negatif rp 20 triliun, ini kata ojk. retrieved from kompas: https://money.kompas.com/read/2019/06/28/054800026/keuangan-ajb-bumiputeranegatif-rp-20-triliun-ini-kata-ojk?page=all kontan.co.id. (2018, juli 9). premi asuransi jiwa syariah melejit 40% sampai mei 2018. retrieved from kontan.co.id: https://keuangan.kontan.co.id/news/premi-asuransi-jiwasyariah-melejit-40-sampai-mei-2018 ojk. (2016, februari 19). daftar perusahaan asuransi umum, jiwa dan reasuransi dengan prinsip syariah. retrieved from otoritas jasa keuangan (ojk): https://www.ojk.go.id/id/kanal/iknb/berita-dan-kegiatan/publikasi/pages/daftarperusahaan-asuransi-umum,-jiwa-dan-reasuransi-dengan-prinsip-syariah.aspx republik indonesia. (2014). uu no. 40 tahun 2014 tentang perasuransian. utami, e. p., & khoiruddin, m. (2016). pengaruh rasio keuangan early warning system terhadap tingkat solvabilitas perusahaan asuransi jiwa syariah periode 2010-2013. management analysis journal 5 (1) (2016), 55-62. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 77 peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor mediation role of financial performance on the effect of board of directors on investor reactions fransiskus e. daromes1), robert jao2) fakultas ekonomi dan bisnis-universitas atma jaya makassar abstract the purpose of this study to investigate the effect of the executive board on the reaction of investors are tested both directly and through financial performance. the population used is all manufacturing companies listed on the indonesia stock exchange (idx) with a research period of 2015-2018. the number of samples is 32 companies every year which are selected by the method of purposive sampling and using secondary data from annual reports. the analytical method used is path analysis and mediation hypothesis testing is carried out using the sobel test. statistical testing results showed that the executive board have a positive and significant influence on financial performance, but not significant to investor reaction. further financial performance has a positive and significant influence on investor reaction. this study also shows that financial performance plays a role in mediating the effect of the executive board on investor reaction. key words: board of directors, financial performance, investor reaction. abstrak tujuan penelitian ini adalah untuk menginvestigasi pengaruh dewan direksi terhadap terhadap reaksi investor yang diuji secara langsung maupun melalui kinerja keuangan. populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) dengan periode penelitian tahun 2015-2018. jumlah sampel sebesar 32 perusahaan setiap tahunnya yang dipilih dengan metode purposive sampling dan menggunakan data sekunder yaitu laporan tahunan. metode analisis yang digunakan adalah metode analisis jalur dan pengujian hipotesis mediasi dilakukan dengan menggunakan uji sobel. hasil pengujian statistik menunjukkan bahwa dewan direksi memiliki pengaruh positif dan signifikan terhadap kinerja keuangan, namun tidak signifikan terhadap reaksi investor. selanjutnya kinerja keuangan memiliki pengaruh positif dan signifikan terhadap reaksi investor. penelitian ini juga menunjukkan bahwa kinerja keuangan berperan dalam memediasi pengaruh dewan direksi terhadap reaksi investor. kata kunci: dewan direksi, kinerja keuangan, reaksi investor. corresponding author : fransiskus e. daromes email for author : daromes.fe@gmail.com submission : 23 oktober 2019 revised : 10 februari 2020 accepted : 11 maret 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.77-92 peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor fransiskus e. daromes dan robert jao 78 pendahuluan reaksi investor menggambarkan respon positif maupun negatif investor terhadap perusahaan. reaksi investor tercermin pada transaksi jual beli saham dan berimplikasi pada peningkatan harga saham. peningkatan ini berdampak pada tingkat return yang diperoleh investor. para investor bertujuan untuk mendapatkan return yang sebanding dengan investasi mereka di setiap perusahaan (rajabi et al., 2014). investor senantiasa berusaha untuk memperoleh informasi terkait dengan perusahaan sebelum melakukan tindakan investasinya untuk menghindari risiko dan memperoleh return yang sesuai dengan yang diharapkan (bahtera, 2017). informasi yang relevan yang dapat digunakan investor dalam menentukan keputusan investasi salah satunya yaitu informasi dewan direksi karena dewan direksi dapat menunjukkan kemampuan suatu perusahaan (garcía-meca dan palacio, 2018). dewan direksi memiliki tugas penting seperti menentukan strategi perusahaan dan menghubungkan perusahaan dengan lingkungan eksternal tempat perusahaan beroperasi (wang et al., 2017). investor akan menerima sinyal positif atau kabar baik bahwa manajemen puncak memiliki pengetahuan dan jaringan eksternal. ukuran dewan memberikan lebih banyak cara menghubungkan dengan pihak eksternal kepada perusahaan (musteen et al., 2010). untuk meningkatkan hubungan eksternal yang semakin efektif mendorong perusahaan untuk menambah jumlah anggota dewan direksi yang lebih banyak. hal ini bermanfaat bagi perusahaan dari sudut pandang ketergantungan sumber daya bahwa para direktur membawa sumber daya berharga untuk perusahaan (pfeffer dan salancik, 1978). keuntungan terkait peningkatan jumlah dewan direksi adalah dewan direksi yang lebih besar membuat lebih banyak keahlian dan sumber daya yang tersedia untuk perusahaan dengan hubungan eksternal yang lebih besar. selain itu, dewan yang lebih besar lebih mungkin meningkatkan keragaman dalam hal pengalaman, keterampilan, gender, dan kebangsaan (wang et al., 2017). di sisi lain terdapat kerugian dari ukuran dewan direksi yang besar. ukuran dewan direksi yang besar lebih sulit dalam hal komunikasi dan koordinasi tugas yang berdampak pada efektivitas pengambilan keputusan (belkhir, 2009). selain itu dewan direksi dapat memiliki dampak disfungsional kecil pada pengambilan keputusan karena menunda keputusan strategis dalam manajemen dapat meningkatkan volatilitas dalam kinerja perusahaan (kim dan rasheed, 2013). menurut pedoman umum good corporate governance indonesia (2006), jumlah anggota dewan direksi harus disesuaikan dengan kompleksitas perusahaan dengan tetap memperhatikan efektivitas dalam pengambilan keputusan. ketika kompleksitas bisnis meningkat, perusahaan akan menambah direktur baru dengan pengetahuan yang diperlukan untuk memberikan panduan (martín dan herrero, 2018). kompleksitas perusahaan yang lebih besar ini akan dikaitkan dengan dewan direksi yang besar dan heterogen dan harus tercermin dalam kinerja yang lebih baik. hubungan direktur dengan lingkungan eksternal membawa sumber daya ke perusahaan berupa beragam latar belakang seperti keterampilan, keahlian, informasi, reputasi mereka sendiri, dan kredibilitas, yang pada gilirannya meningkatkan efektivitas dewan direksi (garcíameca dan palacio, 2018). para direktur memiliki keterampilan pemecahan masalah yang berbeda, pengalaman profesional, keahlian bisnis dan variasi dalam kemampuan (garcía-meca dan palacio, 2018). penelitian ini mengembangkan penelitian orozco et al. (2018) dengan menempatkan variabel kinerja keuangan sebagai variabel mediasi dan reaksi investor sebagai variabel dependen. investor mengharapkan imbal balik dalam kegiatan investasinya yaitu berupa return saham. investor akan bereaksi terhadap perusahaan yang memiliki efektivitas yang baik sehingga dapat memperoleh tingkat return yang semakin besar. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 79 dengan demkian, penelitian ini akan menguji apakah dewan direksi berpengaruh terhadap reaksi investor yang diuji baik secara langsung maupun melalui kinerja keuangan. manfaat yang diharapkan dari penelitian ini yaitu bahwa dewan direksi memberikan efek positif terhadap kinerja keuangan yang selanjutnya berdampak positf terhadap reaksi investor. harapannya bahwa kinerja keuangan dapat meningkatkan kepercayaan investor terhadap efektivitas dewan direksi perusahaan dalam hal produktivitas dan ketersediaan sumber daya untuk menghasilkan laba. kerangka teoritis dan hipotesis teori ketergantungan sumber daya (resource dependence theory) teori ketergantungan sumber daya dikemukakan oleh pfeffer dan salancik (1978). teori ketergantungan sumber daya menyatakan bahwa agar perusahaan dapat survive, maka perusahaan harus memperoleh resources. proposisi yang hendak disampaikan pfeffer dan salancik (1978) adalah bahwa perusahaan bergantung secara eksternal terhadap sumber daya karena agar perusahaan dapat terus berjalan, maka harus memperoleh sumber daya. sumber daya yang berasal dari lingkungan perusahaan menjadikan perusahaan berpikir untuk dapat mengurangi ketergantungannya pada lingkungan tersebut. semakin organisasi bergantung kepada lingkungan semakin tidak baik bagi organisasi itu sendiri, sehingga untuk dapat mengurangi ketergantungan tersebut dapat dilakukan suatu cara yang disebut sebagai hubungan inter-organisasional. strategi dan taktik pemilihan komposisi anggota dewan direksi merupakan salah satu tindakan untuk mengatasi ketergantungan lingkungan. dewan direksi memiliki kemampuan untuk memperkecil ketidakpastian lingkungan dengan menggunakan koneksi yang mereka miliki. pengalaman dan hubungan dewan direksi dapat memenuhi kebutuhan sumber daya yang bervariasi. selanjutnya dewan direksi membawa empat manfaat bagi organisasi, yaitu informasi dalam bentuk saran dan nasihat, akses ke saluran informasi antara perusahaan dan lingkungan, akses istimewa ke sumber daya, dan legitimasi. teori pensinyalan teori pensinyalan dikemukakan oleh spence (1973) menekankan pada pentingnya informasi yang dikeluarkan oleh perusahaan terhadap keputusan investasi yang akan diambil oleh pihak luar perusahaan. informasi merupakan unsur penting bagi investor dan pelaku bisnis karena menyajikan keterangan, catatan, ataupun gambaran baik untuk keadaan masa lalu, saat ini, maupun keadaan masa yang akan datang yang menunjukkan bagaimana kelangsungan hidup suatu perusahaan. informasi yang lengkap, relevan, akurat dan tepat waktu sangat diperlukan oleh investor di pasar modal sebagai alat analisis untuk mengambil keputusan investasi. menurut spence (1973) bahwa perusahaan memberikan informasi kepada pihak eksternal sebagai sinyal untuk memberitahukan keadaan perusahaan dan salah satunya adalah laporan tahunan. informasi yang dimaksud bisa berupa informasi keuangan maupun non keuangan. dewan direksi uu no. 40 tahun 2007 menjelaskan bahwa dewan direksi merupakan organ perseroan yang berwenang dan bertanggung jawab penuh atas pengurusan perseroan untuk kepentingan perseroan, sesuai dengan maksud dan tujuan perseroan serta mewakili perseroan, baik di dalam maupun di luar pengadilan sesuai dengan ketentuan anggaran dasar. menurut pedoman umum good corporate governance indonesia (2006), direksi sebagai organ perusahaan bertugas dan bertanggungjawab secara kolegial dalam mengelola perusahaan. peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor fransiskus e. daromes dan robert jao 80 anggota dewan direksi perusahaan diangkat oleh rapat umum pemegang saham (rups). jumlah anggota dewan direksi perusahaan telah diatur oleh regulasi. salah satunya yang dimuat oleh uu no. 40 tahun 2007 menyatakan direksi perseroan terdiri atas 1 (satu) orang anggota direksi atau lebih. selain itu peraturan ojk nomor 33 tahun 2014 menyatakan direksi emiten atau perusahaan publik paling kurang terdiri dari 2 (dua) orang anggota direksi dan 1 (satu) di antara anggota direksi diangkat menjadi direktur utama atau presiden direktur. kinerja keuangan kinerja keuangan menggambarkan kondisi keuangan suatu perusahaan (asri dan topowijono, 2018). gambaran kinerja keuangan sangat penting bagi investor untuk mengetahui mengenai baik buruknya keadaan keuangan suatu perusahaan yang mencerminkan prestasi kerja dalam periode tertentu. hal ini berimplikasi pada baik buruknya keadaan keuangan suatu perusahaan yang mencerminkan prestasi kerja dalam periode tertentu. informasi mengenai kinerja keuangan perusahaan dapat digunakan oleh investor apakah mereka akan mempertahankan investasi mereka di perusahaan tersebut atau mencari alternatif lain. penciptaan nilai ekonomi dapat dilihat dari kinerja keuangan (orozco et al., 2018). harapannya adalah kinerja meningkat setiap periode agar investor mau untuk berinvestasi pada perusahaan mereka (defawanti dan paramita, 2018). perusahaan akan dinilai baik manakala kinerja keuangan perusahaan semakin meningkat (soedjatmiko dkk., 2018). reaksi investor reaksi investor dapat diartikan sebagai respon dari investor yang diberikan kepada perusahaan. reaksi investor menunjukkan respon positif atau negatif investor terhadap perusahaan yang sering direfleksikan melalui perubahan harga saham perusahaan yang selanjutnya memengaruhi tingkat return saham perusahaan. motivasi investor melakukan investasi dengan membeli saham perusahaan dengan harapan untuk return saham yang sesuai dengan apa yang telah diinvestasikannya. return adalah hasil yang diperoleh dari investasi sedangkan saham adalah surat berharga yang merupakan tanda kepemilikan seseorang atau badan terhadap suatu perusahaan (asri dan topowijono, 2018). dengan demikian, keuntungan yang diperoleh oleh perusahaan, individu, dan institusi dari hasil kebijakan investasi yang dilakukannya akan tergambar pada return saham (handayati dan zulyanti, 2018). kerangka pemikiran teoretis keberadaan suatu perusahaan ditentukan oleh sumber daya yang dimilikinya. dengan demikian, ketersediaan sumber daya yang dibutuhkan perusahaan dalam rangka mengembangkan dan melangsungkan kehidupan perusahaan menjadi sangat penting. hal ini tergambar dalam teori ketergantungan sumber daya menekankan bahwa para direktur membawa berbagai sumber daya berharga ke perusahaan. keberadaan dewan direksi dipandang menjamin ketersediaan sumber daya sehingga perusahaan dapat memenuhi kebutuhan sumber daya yang bervariasi. hubungan antara perusahaan dan sumber daya dapat dibangun melalui dewan direksi dengan membangun hubungan eksternal dengan pihak eksternal perusahaan menggunakan kemampuan koneksi dan jaringan yang mereka miliki. hubungan koneksi dan jaringan eksternal ini dapat dijadikan sinyal positif atau kabar baik bagi investor bahwa manajemen puncak memiliki jaringan eksternal yang luas. jumlah dewan yang lebih banyak diinginkan oleh investor karena akan memberikan lebih banyak cara menghubungkan dengan pihak eksternal kepada perusahaan. hal ini sejalan dengan teori pensinyalan yang menekankan pentingnya informasi perusahaan terhadap keputusan investasi pihak di luar perusahaan. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 81 investor memandang bahwa ukuran dewan direksi sebagai sinyal penting dari kualitas perusahaan. kebutuhan akan hubungan eksternal yang efektif menyebabkan kebutuhan akan jumlah anggota dewan direksi yang semakin banyak meningkat. ukuran dewan direksi yang besar akan membawa manfaat bagi perusahaan dalam memperoleh sumber daya. hal ini akan meningkatkan akses yang lebih besar untuk membawa sumber daya yang lebih berharga bagi perusahaan. sumber daya tersebut dapat berupa sumber daya keuangan, sumber daya manusia, teknologi, maupun informasi yang relevan. sumber daya tersebut dipercaya dapat meningkatkan efektivitas perusahaan melalui pengambilan keputusan strategi oleh dewan direksi dalam mengelola keseluruhan operasional perusahaan. dengan demikian, ukuran dewan direksi yang besar akan meningkatkan kinerja keuangan seperti pencapaian profitabilitas yang maksimal. informasi ini selanjutnya akan memotivasi reaksi investor untuk menanamkan modalnya pada saham. investor akan melihat sinyal tersebut sebagai suatu kesempatan untuk membeli saham perusahaan sehingga meningkatnya harga saham akan mencerminkan tingginya return saham dari suatu perusahaan. argumentasi hubungan sebab akibat dari landasan pemikiran di atas dapat dilihat pada gambar berikut. gambar 1. kerangka teoretis pengembangan hipotesis dewan direksi dan reaksi investor perusahaan yang memiliki anggota dewan direksi yang lebih banyak memiliki lebih banyak keahlian dalam bisnis sehingga dapat melakukan tugasnya lebih baik. keahlian dewan direksi perusahaan yang lebih besar akan memiliki kemampuan pemecahan masalah yang lebih baik yang terlihat dalam pengambilan keputusan jangka pendek dan jangka panjang yang lebih efektif dalam lingkungan yang kompleks. perusahaan yang memiliki anggota dewan direksi yang lebih banyak juga akan lebih diinginkan oleh investor karena perusahaan dapat memberikan lebih banyak cara menghubungkan pihak eksternal kepada perusahaan. hubungan yang luas menandakan bahwa manajamen puncak memiliki jaringan eksternal yang lebih baik. sinyal kualitas pengambilan keputusan dan hubungan eksternal yang luas merupakan sinyal yang menunjukkan efektivitas perusahaan dalam memaksimalkan kekayaan pemegang saham bagi investor. sinyal kualitas perusahaan akan memotivasi reaksi investor sehingga kepercayaan investor juga meningkat untuk berinvestasi pada perusahaan. kepercayaan investor yang meningkat akan berdampak pada kenaikan harga saham yang dapat meningkatkan return saham. teori pensinyalan yang dikemukakan spence (1973) menjelaskan bahwa dalam situasi asimetri informasi, investor memerlukan sinyal dari perusahaan. informasi anggota dewan direksi perusahaan dapat digunakan sebagai sinyal penting dari kualitas perusahaan mengenai kualitas pengambilan keputusan perusahaan dan keterhubungan dengan pihak eksternal. rossi dan cebula (2015) menunjukkan adanya reaksi positif pasar terhadap pengumuman dewan direksi perusahaan yang menunjukkan investor akan rmenghargai secara positif kecepatan perubahan strategi. sebaliknya, rajabi et al. (2014) menemukan ukuran dewan direksi tidak memiliki pengaruh signifikan terhadap return saham karena direktur perusahaan peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor fransiskus e. daromes dan robert jao 82 belum melaksanakan tugasnya secara efektif. wang et al. (2017) juga menemukan ukuran dewan direksi tidak memiliki pengaruh signifikan terhadap return saham karena investor tidak mempertimbangkan ukuran dewan direksi sebagai strategi efektif. rangkain argumentasi tersebut di atas dapat dijadikan landasan hipotesis berikut: h1: dewan direksi memiliki pengaruh signifikan terhadap reaksi investor dewan direksi dan kinerja keuangan perusahaan yang memiliki jumlah anggota dewan direksi yang banyak akan meningkatkan hubungan perusahaan dengan lingkungan eksternalnya. dampak yang akan diperoleh adalah k menciptakan jaringan yang lebih besar dengan sumber daya, yang menjamin ketersediaan sumber daya lebih baik. ketersediaan sumber daya yang lebih besar akan berdampak pada keberlanjutan operasional perusahaan untuk menghasilkan kinerja keuangan perusahaan yang semakin baik. sumber daya yang berharga juga dapat meningkatkan efektivitas pengambilan keputusan strategis oleh dewan direksi dalam mengelola perusahaan sehingga efektivitas keseluruhan operasional perusahaan yang baik akan meningkatkan pencapaian kinerja keuangan yang berimplikasi pada profitabilitas yang makin tinggi. hal ini selaras dengan teori ketergantungan sumber daya menyatakan bahwa fungsi dewan direksi adalah sebagai penyedia sumber daya bagi perusahaan. para direktur membangun hubungan eksternal dengan koneksi dan jaringan yang dimiliki sehingga membawa berbagai sumber daya berharga kepada perusahaan. martín dan herrero (2018) menemukan ukuran dewan direksi memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan. penggabungan anggota baru ke dewan direksi memberikan pengetahuan kepada perusahaan sehingga meningkatkan profitabilitas ekonomi perusahaan. yasser et al. (2017) juga menemukan jumlah anggota dewan direksi yang lebih tinggi akan membawa keahlian dan beragam pengalaman, sehingga menghasilkan kinerja perusahaan yang meningkat. palaniappan (2017) menemukan pengaruh negatif ukuran dewan direksi terhadap kinerja keuangan yang menunjukkan bahwa ukuran dewan direksi yang optimal akan mengarah pada peningkatan kinerja perusahaan. liang et al. (2013) menemukan ukuran dewan direksi memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan karena masalah koordinasi, komunikasi, dan pengambilan keputusan. asengga et al. (2018) menemukan ukuran dewan direksi tidak memliki pengaruh terhadap kinerja keuangan yang disebabkan oleh kurangnya keahlian yang tepat dari direktur. dengan demikian, dapat diajukan hiptesis dua sebagai berikut: h2: dewan direksi memiliki pengaruh signifikan terhadap kinerja keuangan kinerja keuangan dan reaksi investor rasio profitabilitas mereflekasikan kemampuan perusahaan dalam menghasilkan laba dari investasi pemegang saham. rasio profitabilitas yang baik menggambarkan produktivitas perusahaan menggunakan investasi dari pemegang saham secara efisien. perusahaan yang mengelola investasi dari pemegang saham secara bertanggungjawab menunjukkan kepedulian perusahaan untuk memaksimalkan investasi dari investor untuk menghasilkan laba agar investor memperoleh tingkat pengembalian investasi yang semakin besar. perusahaan yang memiliki kinerja keuangan tinggi dalam bentuk profitabilitas yang tinggi akan menjadi sebuah sinyal bagi para investor bahwa kinerja keuangan merupakan produktivitas perusahaan untuk menghasilkan laba dari investasi investor. sinyal tersebut akan meningkatkan reaksi investor yang diikuti dengan meningkatnya minat investor. dengan demikian, para investor cenderung akan mempertahankan investasi mereka di perusahaan tersebut atau bahkan meningkatkan jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 83 investasinya sehingga akan terjadi kenaikan harga saham. kenaikan harga saham akan berdampak meningkatnya return saham perusahaan. laporan keuangan memberikan gambaran yang baik mengenai informasi keuangan perusahaan, akan memberikan sinyal atau tanda kepada investor bahwa perusahaan menjalankan usahanya dengan baik untuk menghasilkan laba. hal ini berimplikasi pada ketertarikan investor berinvestasi di perusahaan. asri dan topowijono (2018) serta handayati dan zulyanti (2018) melaporkan bahwa kinerja keuangan berpengaruh terhadap return saham, karena perusahaan dianggap mampu menghasilkan laba yang tinggi. penelitian kanter dan siagian (2017) menemukan bahwa kinerja keuangan berpengaruh terhadap return saham karena disebabkan terjadinya opportunity cost karena aset tidak digunakan untuk meningkatkan laba. defawanti dan paramita (2018) serta soedjatmiko dkk. (2018) menemukan roa tidak berpengaruh terhadap return saham. dengan demikian, hipotesis berikut dapat diajukan: h3: kinerja keuangan memiliki pengaruh signifikan terhadap reaksi investor peran kinerja keuangan dalam memediasi pengaruh dewan direksi terhadap reaksi investor kinerja keuangan menggambarkan cara perusahaan untuk menciptakan nilai ekonomi (ronald et al, 2019). hal ini dapat dilakukan dengan semakin efisien dalam memanfaatkan aset (sumber daya) yang dimiliki asri dan topowijono (2018). keuntungan yang tinggi menunjukkan tingkat produktivitas sumber daya dan ketersediaan sumber daya yang baik untuk memperoleh laba. informasi kinerja keuangan yang baik memberikan sinyal kepercayaan kepada investor bahwa semakin tinggi pula efektivitas perusahaan yang ditunjukkan dengan pengambilan keputusan perusahaan yang baik dalam keseluruhan operasional perusahaan dalam mengelola sumber dayanya. kepercayaan investor yang meningkat akan meningkatkan reaksi investor dan mendorong perusahaan semakin diminati. minat investor yang tinggi berpengaruh pada meningkatnya permintaan saham oleh para investor. teori ketergantungan sumber daya menyatakan bahwa dewan direksi memiliki kemampuan untuk menjamin keberadaan sumber daya yang berharga bagi perusahaan melalui koneksi dan jaringan yang dimiliki. oleh karena itu, perusahaan berusaha untuk meningkatkan kinerja keuangan adalah melalui dewan direksi. dewan direksi ini berdampak informatif bagi investor bahwa perusahaan mempunyai sumber daya berharga yang dapat meningkatkan efektivitas perusahaan. sinyal tersebut berkaitan dengan pengambilan keputusan strategi dari dewan direksi. pengambilan keputusan strategi yang efektif dengan memanfaatkan sumber daya berharga yang dimiliki perusahaan akan menghasilkan keuntungan maksimal. hasil keuntungan maksimal ini selanjutnya menunjukkan peningkatan kinerja keuangan perusahaan. dengan demikian, kepercayaan investor yang timbul bahwa efektivitas dewan direksi melalui pengambilan keputusan mengelola sumber daya dengan baik dapat meningkatkan kinerja keuangan. dengan demikian dapat dirumuskan hipotesis sebagai berikut: h4: kinerja keuangan memediasi pengaruh dewan direksi terhadap reaksi investor metode penelitian jenis penelitian penelitian yang dilakukan adalah penelitian eksplanatori (eksplanatory research). tujuan penelitian eksplanatori adalah untuk mengkonfirmasi dan menjelaskan hubungan sebab akibat antara berbagai variabel dalam penelitian ini. peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor fransiskus e. daromes dan robert jao 84 populasi dan sampel populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) pada tahun 2015-2018. sampel yang digunakan dalam penelitian ini dipilih dengan metode purposive sampling. kriteria yang digunakan untuk menentukan sampel adalah (1) perusahaan manufaktur yang terdaftar secara terus-menerus di bei selama periode 2015-2018, dan (2) perusahaan menerbitkan laporan tahunan secara lengkap selama periode 2015-2018. jumlah perusahaan yang dijadikan sampel untuk masing-masing tahun adalah 32 perusahaan dan secara keseluruhan data yang diolah dalam penelitian ini adalah 128 data perusahaan untuk 4 tahun. jenis dan sumber data jenis data yang digunakan dalam penelitian ini adalah data dokumenter yaitu laporan tahunan (annual report) yang diterbitkan perusahaan publik yang terdaftar di bei selama periode 2015-2018. sumber data yang digunakan dalam penelitian ini adalah data sekunder. sumber data dari penelitian ini berasal dari bursa efek indonesia (www.idx.co.id). metode pengumpulan data metode pengumpulan melalui observasi yaitu metode penelitian dengan menganalisis pesan dan informasi dari suatu dokumen, yaitu laporan tahunan yang dipublikasikan oleh perusahaan yang terdaftar di bursa efek indonesia tahun 2015-2018. metode analisis data untuk menguji data dalam penelitian ini kami menggunakan model regresi dalam analisis jalur (path analysis) untuk memprediksi hubungan antara variabel eksogenus dan variabel endogenus serta peran variable mediasinya. definisi operasional dan pengukuran variabel 1. dewan direksi dewan direksi dalam suatu perusahaan merupakan organ perusahaan yang akan menentukan kebijakan dan strategi yang diambil oleh perusahaan baik jangka pendek maupun jangka panjang. penelitian ini mengukur dewan direksi dengan menggunakan salah satu karakteristik dewan direksi yaitu ukuran dewan direksi perusahaan (orozco et al., 2018; musteen et al., 2010; assenga et al., 2018). ukuran dewan dewan direksi dihitung dengan menggunakan formula: ukuran dewan direksi = ∑ anggota dewan direksi 2. kinerja keuangan penelitian ini menggunakan penilaian kinerja keuangan yang dilakukan melalui analisis rasio keuangan dengan menggunakan rasio return on assets (roa) (orozco et al., 2018; assenga et al., 2018; martín dan herrero, 2018). roa mengukur kemampuan perusahaan dalam menghasilkan keuntungan (laba) dengan memanfaatkan sumber daya perusahaan secara efisien. rumus yang digunakan untuk menghitung roa perusahaan yaitu: 𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐴𝑠𝑠𝑒𝑡𝑠 = laba setelah pajak total aset 3. reaksi investor jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 85 reaksi investor merupakan respon positif atau negatif investor yang mengakibatkan adanya perubahan harga saham perusahaan sehingga memengaruhi tingkat return saham. penelitian ini menggunakan return realisasi (actual return) untuk mengukur return saham (defawanti dan paramita, 2018; kanter dan siagian, 2017). return realisasi sering digunakan oleh investor dalam pengambilan keputusan karena dapat mengukur tingkat kinerja perusahaan. formula yang digunakan untuk menghitung return realisasi (actual return), yaitu: rit = pi,t − pi,t−1 pi,t−1 keterangan: rit : actual return saham perusahaan i pada hari ke t pi,t : harga saham perusahaan i pada hari t pi,t−1 : harga saham perusahaan i pada hari t-1 hasil dan pembahasan statistik deskriptif analisis statistik deskriptif digunakan untuk menganalisis dan menyajikan data kuantitatif dengan tujuan untuk mengetahui gambaran perusahaan yang dijadikan sampel penelitian nilai yang dilihat dari statistik deskriptif adalah mean, maksimum, minimum, dan standar deviasi dari variabel-variabel yang diteliti. tabel 1 statistik deskriptif variabel penelitian variabel n minimum maximum mean std. deviation dewan direksi (dd) 128 3.00 11.00 6.0703 2.33151 kinerja keuangan (roa) 128 -.18 .47 .0756 .08901 reaksi investor (ret) 128 -.64 .51 .0603 .18895 berdasarkan hasil statistik deskriptif, dewan direksi dalam perusahaan sampel menunjukkan nilai terendah sebesar 3 dan nilai tertinggi sebesar 11, dengan rata-rata sebesar 6.0703 dan standar deviasi sebesar 2.33151. hal ini berarti rata-rata perusahaan sampel memiliki 6 orang anggota dewan direksi. nilai standar deviasi yang lebih kecil dari nilai ratarata menunjukkan bahwa penyimpangan data dewan direksi lebih kecil dari nilai rata-ratanya sehingga sifat data dari penelitian ini menyebar. kinerja keuangan dalam perusahaan sampel menunjukkan nilai terendah sebesar -0.18 dan nilai tertinggi sebesar 0.47, dengan rata-rata sebesar 0.0756 dan standar deviasi sebesar 0.08901. hal ini berarti rata-rata perusahaan sampel mampu menghasilkan laba sebesar 7.56% dari total asetnya. nilai standar deviasi yang lebih besar dari nilai rata-rata menunjukkan bahwa tidak sedikit data kinerja keuangan yang menyimpang dari nilai rata-rata. data kinerja keuangan perusahaan sampel dalam penelitian ini cukup bervariasi. reaksi investor dalam perusahaan sampel menunjukkan nilai terendah sebesar -0.64 dan nilai tertinggi sebesar 0.51, dengan rata-rata sebesar 0.0603 dan standar deviasi sebesar 0.18895. hal ini berarti rata-rata perusahaan sampel memiliki return saham yang sangat rendah, yaitu sebesar 0.0603. nilai standar deviasi yang lebih besar dari nilai rata-rata menunjukkan bahwa tidak sedikit data reaksi investor yang menyimpang dari nilai rata-rata. data reaksi investor perusahaan sampel dalam penelitian ini cukup bervariasi. peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor fransiskus e. daromes dan robert jao 86 analisis jalur pengujian hipotesis dilakukan dengan menggunakan model regresi dalam analisis jalur untuk memprediksi hubungan antara variabel eksogenus dan variabel endogenus. berdasarkan hasil pengolahan data yang telah diperoleh untuk model penelitian ini, maka dapat digambarkan model diagram jalur sebagai berikut: gambar 2. model analisis jalur keterangan: * : significant (2-tailed) (ns) : no significant persamaan struktural yang dapat dirumuskan berdasarkan model diagram jalur yang telah digambarkan sebelumnya adalah sebagai berikut: persamaan substruktur 1 : roa = 0.207 dd + 0.9823 persamaan substruktur 2 : ret = 0.159 dd + 0.288 roa + 0.9449 keterangan: ε1 = √(1 − 𝑎𝑑𝑗𝑢𝑠𝑡𝑒𝑑 r2) = √(1 − 0.035) = 0.9823 ε2 = √(1 − 𝑎𝑑𝑗𝑢𝑠𝑡𝑒𝑑 r2) = √(1 − 0.107) = 0.9449 tabel 2 hasil analisis persamaan jalur struktur model standardized beta sig. keterangan substruktur 1 dd → roa .207 .019 signifikan substruktur 2 dd → ret roa → ret .159 .288 .097 .002 tidak signifikan signifikan hasil pengujian hipotesis terkonfirmasi pada table 2 dengan penjelasan sebagai berikut: 1. dewan direksi memiliki pengaruh sebesar 0.159 dan probabilitas signifikansi sebesar 0.097, lebih besar dari 0.05. hal ini berarti bahwa dewan direksi berpengaruh positif namun tidak signifikan terhadap reaksi investor. oleh karena itu, h1 yang menyatakan bahwa dewan direksi memiliki pengaruh signifikan terhadap reaksi investor ditolak. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 87 2. dewan direksi memiliki pengaruh sebesar 0.207 dan probabilitas signifikansi sebesar 0.019, lebih kecil dari 0.05. hal ini berarti bahwa dewan direksi berpengaruh positif dan signifikan terhadap kinerja keuangan. oleh karena itu, h2 yang menyatakan bahwa dewan direksi memiliki pengaruh signifikan terhadap kinerja keuangan diterima. 3. kinerja keuangan memiliki pengaruh sebesar 0.288 dan probabilitas signifikansi sebesar 0.002, lebih kecil dari 0.05. hal ini berarti kinerja keuangan berpengaruh positif dan signifikan terhadap reaksi investor. oleh karena itu, h3 yang menyatakan bahwa kinerja keuangan memiliki pengaruh signifikan terhadap reaksi investor diterima. uji sobel uji sobel digunakan untuk menguji kekuatan pengaruh tidak langsung variabel bebas (x) terhadap variabel terikat (y) melalui variabel mediasi (m). jika hasil p-value < 0.05 maka dapat disimpulkan bahwa variabel m memediasi hubungan kausal antara variabel bebas terhadap variabel terikat, (simarmata et al, 2019). tabel 3 hasil uji sobel variabel nilai estimasi standard error p-value of sobel test (two-tailed probability) dd → ret (via roa) .008 ; .611 .003 ; .190 .040 sumber: program statistics sobel test calculators version 4.0 (2019) http://www.danielsoper.com/statcalc/calculator.aspx?id=31 hasil uji sobel menunjukkan bahwa pengaruh dewan direksi terhadap reaksi investor (y3) melalui kinerja keuangan memiliki nilai probabilitas signifikansi 0.040<0.05. dengan demikian, kinerja keuangan berperan dalam memediasi pengaruh dewan direksi terhadap reaksi investor, sehingga h4 diterima. pembahasan pengaruh dewan direksi terhadap reaksi investor dewan direksi memiliki pengaruh positif tetapi tidak signifikan terhadap reaksi investor. hal ini mengindikasikan bahwa dewan direksi cenderung meningkatkan reaksi investor. semakin banyak anggota dewan direksi perusahaan, maka kecenderungan reaksi investor terhadap perusahaan akan meningkat. akan tetapi, hasil penelitian ini mengkonfirmasikan dewan direksi tidak memiliki pengaruh yang cukup kuat terhadap reaksi investor. perusahaan yang memiliki anggota dewan direksi yang banyak memiliki lebih banyak keahlian dalam pengambilan keputusan dalam lingkungan yang kompleks. selain itu, anggota dewan direksi yang lebih banyak juga lebih diinginkan oleh investor karena manajemen puncak dapat memberikan lebih banyak cara menghubungkan pihak eksternal kepada perusahaan dengan jaringan eksternal yang luas (musteen et al., 2010). hal ini akan menjadi sinyal informasi yang baik bagi investor bahwa perusahaan memiliki kualitas yang baik. dengan demikian, banyalanya anggota dewan direksi akan meningkatkan reaksi investor yang merupakan kepercayaan dari para investor pada perusahaan sebagai perusahaan yang efektif dalam pengambilan keputusan dan hubungan eksternal yang luas untuk memaksimalkan kekayaan pemegang saham. dewan direksi seharusnya dapat menjadi sebuah sinyal bagi para investor yang menunjukkan kualitas perusahaan yang baik. namun, dewan direksi tidak dapat menjadi sinyal yang kuat bagi para investor. investor tidak mempertimbangkan informasi dewan direksi terkait ukuran dewan direksi sebagai informasi yang relevan pada saat ingin berinvestasi. investor juga tidak mempertimbangkan ukuran dewan direksi sebagai strategi efektif (wang et al., 2017). http://www.danielsoper.com/statcalc/calculator.aspx?id=31 peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor fransiskus e. daromes dan robert jao 88 selain itu, investor belum memiliki kepercayaan yang kuat bahwa dewan direksi telah melaksanakan tugasnya secara efektif (rajabi et al., 2014). hasil penelitian ini selaras dengan temuan wang et al. (2017) yaitu bahwa ukuran dewan direksi tidak memiliki pengaruh signifikan terhadap return saham karena investor tidak mempertimbangkan ukuran dewan direksi sebagai strategi efektif. demikian halnya dengan penelitian rajabi et al. (2014) yang juga menemukan ukuran dewan direksi tidak memiliki pengaruh signifikan terhadap return saham karena direktur perusahaan belum melaksanakan tugasnya secara efektif. namun demikian temuan penelitian ini berbeda dengan penelitian rostami et al. (2016) yang menemukan ukuran dewan direksi memiliki pengaruh negatif dan signifikan terhadap return saham. pengaruh dewan direksi terhadap kinerja keuangan dewan direksi memiliki pengaruh positif dan signifikan terhadap kinerja keuangan yang diproksi dengan return on assets. temuan ini mengindikasikan bahwa dewan direksi cenderung meningkatkan kinerja keuangan. anggota dewan direksi perusahaan yang makin banyak cenderung dapat meningkatkan kinerja keuangan perusahaan. perusahaan yang memiliki anggota dewan direksi yang banyak akan meningkatkan hubungan perusahaan dengan lingkungan eksternalnya menjadi lebih baik dan luas. hubungan ini akan memberikan jalan masuk perusahaan ke sumber daya yang penting seperti sumber daya keuangan, sumber daya manusia, teknologi, dan informasi terkait bagi perusahaan (assenga et al., 2018). seluruh sumber daya tersebut selanjutnya akan digunakan dalam operasional perusahaan untuk meningkatkan kinerja keuangannya. dewan direksi yang lebih besar juga meningkatkan keragaman dalam hal pengalaman, keahlian, gender, dan kebangsaan (wang et al., 2017). pengetahuan, keahlian, dan pengalaman akan meningkatkan kualitas pengambilan keputusan strategis oleh dewan direksi dalam mengelola operasional perusahaan. aktivitas keseluruhan operasional yang baik akan meningkatkan pencapaian kinerja keuangan perusahaan. berdasarkan hasil statistik deskriptif, rata-rata anggota dewan direksi perusahaan adalah sebesar 6 orang. hal ini menunjukkan ketika direktur baru ditambahkan, maka keuntungan lebih besar daripada masalah pengambilan keputusan. namun, ketika jumlah direktur meningkat melampaui nilai tertentu, masalah komunikasi dan koordinasi lebih besar sehingga kinerja keuangan dapat menurun (wang et al., 2017). temuan riset ini selaras dengan teori ketergantungan sumber daya yang menyatakan bahwa fungsi dewan direksi sebagai penyedia sumber daya bagi perusahaan dengan membangun hubungan eksternal dengan koneksi dan jaringan yang dimiliki. hubungan tersebut akan membawa berbagai sumber daya berharga ke perusahaan. dewan direksi akan meningkatkan kinerja keuangan karena ketersediaan sumber daya secara terus menerus bagi perusahaan akan berdampak pada keberlanjutan operasional perusahaan untuk mendorong kinerja keuangan yang semakin baik. temuan riset ini sejalan dengan penelitian martín dan herrero (2018), yasser et al. (2017), badu (2017), dan belkhir (2009) yang menemukan bahwa ukuran dewan direksi memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. penggabungan anggota baru ke dewan direksi memberikan pengetahuan kepada perusahaan sehingga meningkatkan profitabilitas ekonomi perusahaan (martín dan herrero, 2018). namun demikian, temuan riset ini berbeda dengan palaniappan (2017), liang et al. (2013), dan guest (2009) yang menemukan bahwa ukuran dewan direksi memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan. hal ini disebabkan oleh masalah komunikasi, koordinasi, dan pengambilan keputusan yang lebih besar (liang et al., 2013). jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 89 pengaruh kinerja keuangan terhadap reaksi investor terkonfirmasi bahwa kinerja keuangan memiliki pengaruh positif dan signifikan terhadap reaksi investor. hal ini menunjukkan bahwa kinerja keuangan cenderung meningkatkan reaksi investor. semakin tinggi kinerja keuangan perusahaan, maka kecenderungan reaksi investor terhadap perusahaan akan meningkat. indikator kinerja keuangan berupa roa menggambarkan bagaimana kemampuan perusahaan mengelola asetnya untuk memperoleh pendapatan (kanter dan siagian, 2017). roa sangat berhubungan erat dengan aktivitas operasional perusahaan untuk bertumbuh dan berkembang. informasi ini akan menjadi sinyal informasi yang baik bagi investor bahwa perusahaan melakukan efektivitas dan efisiensi pengelolaan sumber daya. dengan demikian, kinerja keuangan perusahaan yang meningkat akan meningkatkan reaksi investor berupa kepercayaan dari para investor kepada perusahaan sebagai perusahaan yang efektif dan efisen dalam memaksimalkan investasi dari investor untuk menghasilkan laba. hasil penelitian ini konsisten dan sejalan dengan penelitian asri dan topowijono (2018) dan handayati dan zulyanti (2018) yang menemukan kinerja keuangan (roa) berpengaruh positif dan signifikan terhadap return saham. karena roa yang tinggi dianggap mampu menghasilkan laba yang tinggi yang tergambar dari harga saham. akan tetapi, hasil penelitian ini berbeda dengan penelitian kanter dan siagian (2017). peran mediasi kinerja keuangan dalam memediasi pengaruh dewan direksi terhadap reaksi investor konfirmasi pengujian data menunjukkan bahwa dewan direksi memiliki pengaruh signifikan terhadap kinerja keuangan. hasil penelitian ini juga menunjukkan kinerja keuangan memiliki pengaruh signifikan terhadap reaksi investor. pengujian sobel juga mengkonfirmasikan bahwa kinerja keuangan berperan dalam memediasi dewan direksi terhadap reaksi investor. temuan ini selaras dengan teori ketergantungan sumber daya.cara yang dapat digunakan perusahaan untuk memastikan tersedianya sumber daya untuk meningkatkan kinerja keuangan adalah dengan anggota dewan direksi. dewan direksi dapat memberikan sinyal bahwa perusahaan mempunyai sumber daya berharga yang dapat meningkatkan efektivitas perusahaan. dengan demikian, kepercayaan investor yang timbul bahwa efektivitas perusahaan dapat meningkatkan kinerja keuangan. peningkatan kinerja keuangan ini selanjutnya menjadi sinyal informasi yang baik bagi investor bahwa perusahaan mengelola sumber dayanya dengan baik dalam rangka memperoleh laba. hal ini akan menciptakan reaksi investor berupa respon positif sehingga meningkatkan kepercayaan dari para investor kepada perusahaan sebagai perusahaan yang efektif dan efisien yang memiliki produktivitas sumber daya dan ketersediaan sumber daya. dengan demikian, kinerja keuangan berperan dalam memediasi pengaruh dewan direksi terhadap reaksi investor. penutup kesimpulan yang dapat ditarik dari penelitian ini adalah bahwa dewan direksi berpengaruh positif namun tidak signifikan terhadap reaksi investor. hal ini menunjukkan bahwa ketersediaan lebih terkait anggota dewan direksi cenderung meningkatkan reaksi investor, namun demikian pengaruhnya tidak cukup kuat. hal ini disebabkan oleh investor tidak mempertimbangkan informasi dewan direksi sebagai strategi yang efektif dan tidak semua dewan direksi perusahaan telah melakukan tugasnya secara efektif. temuan yang lain menunjukkan bahwa dewan direksi berpengaruh positif dan signifikan terhadap kinerja keuangan. hal ini menunjukkan bahwa perusahaan dengan jumlah anggota dewan direksi yang lebih banyak cenderung memiliki kinerja keuangan yang meningkat. hal ini disebabkan oleh dewan direksi menghubungkan perusahaan kepada sumber daya penting untuk keberlanjutan operasional. demikian halnya bahwa kinerja keuangan memiliki pengaruh positif dan signifikan terhadap reaksi investor. hal ini menunjukkan bahwa perusahaan yang memiliki peran mediasi kinerja keuangan pada pengaruh dewan direksi terhadap reaksi investor fransiskus e. daromes dan robert jao 90 kinerja keuangan yang tinggi cenderung memiliki reaksi investor yang meningkat. hal ini disebabkan oleh investor merespon positif berupa kepercayaan terhadap perusahaan dalam mengelola asetnya untuk menghasilkan laba. temuan tentang kinerja keuangan berperan dalam memediasi pengaruh dewan direksi terhadap reaksi investor bermakna bahwa kinerja keuangan dapat meningkatkan kepercayaan investor terhadap efektivitas dewan direksi perusahaan dalam hal produktivitas dan ketersediaan sumber daya untuk menghasilkan laba. implikasi teoretis penelitian ini menguatkan teori ketergantungan sumber daya yang dikemukakan oleh pfeffer dan salancik (1978) dan hillman et al. (2009). pemilihan komposisi anggota dewan direksi yang tepat dapat menciptakan akses ke sumber daya dengan koneksi dan jaringan yang dewan direksi miliki sehingga dapat memenuhi kebutuhan sumber daya perusahaan yang bervariasi yang pada akhirnya dapat meningkatkan kepercayaan investor. penelitian ini juga menguatkan teori pensinyalan yang dikemukakan oleh spence (1973). pengungkapan informasi keuangan maupun informasi non-keuangan seperti profil dewan direksi dapat menjadi sinyal yang baik bagi investor bahwa perusahaan memberikan informasi yang relevan sehingga investor akan cenderung lebih tertarik berinvestasi pada perusahaan yang memberitahukan seluruh keadaan perusahaan. implikasi praktis dari penelitian ini diharapkan dapat memberikan pertimbangan bagi perusahaan dalam mempertimbangkan jumlah anggota dewan direksi yang sesuai dengan kebutuhan perusahaan sehingga dapat membantu perusahaan dalam meningkatkan kinerja perusahaan. penelitian ini juga dapat memberikan masukan bagi para pengguna laporan tahunan, khususnya investor dalam melakukan analisis lebih mendalam terhadap perusahaan. penelitian ini juga diharapkan dapat bermanfaat bagi regulator yaitu otoritas jasa keuangan (ojk) dan bursa efek indonesia (bei) sebagai bahan referensi mengevaluasi kebijakan yang telah dibuat dan dapat mendukung regulator dalam mempertahankan dan meningkatkan kinerja keuangan perusahaan publik di indonesia yang penting dalam menjaga iklim investasi di indonesia. penelitian ini memiliki keterbatasan-keterbatasan yaitu periode sampel penelitian yang digunakan hanya 4 tahun yaitu tahun 2015-2018 sehingga sampel yang diuji relatif sedikit dan sampel yang digunakan dalam penelitian hanya pada satu jenis industri yaitu pada perusahaan manufaktur sehingga tidak dapat menggambarkan seluruh perusahaan publik di bei. yang kedua pengukuran dewan direksi hanya menggunakan satu jenis alat ukur dewan direksi yaitu ukuran dewan direksi sehingga tidak dapat menggambarkan dengan baik keahlian dan efektivitas dewan direksi. penelitian masa akan datang dapat mempertimbangkan hal-hal sebagai berikut antara lain menambah periode penelitian agar jumlah sampel yang diuji lebih banyak dan melakukan penelitian pada industri yang berbeda untuk dijadikan perbandingan. selanjutnya dapat mempertimbangkan pengukuran dewan direksi dengan menggunakan alat ukur yang lain seperti komposisi dewan direksi, keahlian dewan direksi, proporsi direktur independen, proporsi direktur wanita, proporsi direktur asing, jumlah rapat dewan direksi, dan lain-lain. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 77-92 91 daftar pustaka asri, d. m., & topowijono. 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(2017). impact of board structure of firm performance: evidence from an emerging economy. journal of asia business studies, 11(2), 210-228. paper title (use style: paper title) jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 53 pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) horizontal supervision approach to the aspect of village fund budget planning as an effort to prevent village fund corruption (meta-synthesis analysis of village fund supervision) rizky wulandari1), dan dina natasari2) program studi akuntansi/departemen ekonomika dan bisnis/sekolah vokasi, ugm, indonesia abstract the policy of the central government to provide sufficiently large amounts of village funds is a strategic step that must be responded by villages by promoting the principles of transparency and accountability. the principle of transparency and accountability in managing village funds is certainly the responsibility of the village head and his staff to the community. however, up to now cases of corruption and misuse of village fund management have increased. the role of supervision has become an urgent matter to be immediately corrected to prevent this. this study uses an analytical method with a meta-synthesis approach to supervision of village funds, to then form a conceptual framework of horizontal supervision of village fund planning as an effort to prevent corruption. the analysis process uses standard meta-analysis steps from determining problem questions to reporting results. the results of this study indicate that horizontal supervision by the village community is very necessary. supervision in the aspect of village fund planning is not only from the financial side but also non-financial. supervision starts from identifying needs, determining activities and preparing activity plans and budgets. supervision in this aspect of the budget to ensure that village fund planning is by community needs. keywords: supervision, village funds, accountability, transparency, corruption abstrak kebijakan pemerintah pusat untuk memberikan dana desa dalam jumlah yang cukup besar merupakan langkah strategis yang harus direspon oleh desa dengan mengedepankan prinsip transparan dan akuntabilitas. prinsip transparan dan akuntabilitas dalam pengelolaan dana desa tentunya merupakan tanggung jawab kepala desa dan jajarannya kepada masyarakat. sampai dengan saat ini kasus korupsi dan penyalahgunaan pengelolaan dana desa semakin meningkat. peran pengawasan sudah menjadi hal yang mendesak untuk segera diperbaiki untuk mencegah hal tersebut. penelitian ini menggunakan metode analisis dengan pendekatan meta-sintesis pengawasan dana desa, untuk kemudian membentuk kerangka konseptual pengawasan horizontal perencanaan dana desa sebagai upaya pencegahan tindak korupsi. proses analisis menggunakan langkah-langkah standar meta-analisis mulai dari penentuan pertanyaan permasalahan sampai dengan pelaporan hasil. hasil penelitian ini menunjukkan bahwa pengawasan horzontal oleh masyarakat desa sangat perlu dilakukan. pengawasan di aspek perencanaan dana desa tidak hanya dari sisi keuangan, tetapi juga non keuangan. pengawasan dimulai dari identifikasi kebutuhan, penentuan kegiatan dan penyusunan perencanaan kegiatan dan anggaran. pengawasan di aspek anggaran ini untuk memastikan perencanaan dana desa telah sesuai dengan kebutuhan masyarakat. kata kunci: pengawasan, dana desa, akuntabilitas, transparansi, korupsi corresponding author : rizky wulandari email for author : rizky_wulandari@ugm.ac.id1), dina.natasari@ugm.ac.id2) submission : 03 november 2019 revised : 11 maret 2020 accepted : 19 maret 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.53-68 mailto:1rizky_wulandari@ugm.ac.id mailto:dina.natasari@ugm.ac.id2 pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 54 pendahuluan negara indonesia memiliki beberapa wilayah propinsi, kabupaten, kota, kelurahan dan desa. berdasarkan data badan pusat statistik (bps) jumlah desa saat ini adalah 66.048 desa per 2018 (badan pusat statistik (bps), 2018). kebijakan pemerintah untuk memberikan dana desa dalam jumlah yang besar menjadikan desa memiliki peran strategis. pemerintah mengalokasikan dana untuk masing-masing desa berkisar di angka rp1 milyar sampai dengan rp1,3 milyar. dengan jumlah tersebut, setiap desa diharapkan dapat mempergunakan sesuai dengan kebutuhan desa yang didasarkan dengan peraturan yang berlaku. komitmen, pengendalian dan pengawasan terkait tata kelola dana desa tersebut menjadi sebuah kebutuhan yang wajib untuk dilaksanakan baik oleh aparat desa serta masyarakat. pemberian dana desa dalam jumlah yang besar ini memberikan dampak positif maupun negatif. dampak positif yang diterima oleh desa adalah dapat mengembangkan potensi desa dengan optimal baik melalui pengadaan fasilitas maupun peningkatan tata kelola dan sumber daya desa. banyak desa yang saat ini menjadi desa wisata, mempunyai produksi unggulan, ataupun peningkatan sumber daya manusia melalui keterampilan-keterampilan yang didanai dengan dana desa. satu sisi lainnya, pemberian dana desa dengan jumlah besar ini membuka peluang adanya penyalahgunaan atas dana desa tersebut. berbagai media cetak maupun media online, tidak henti-hentinya memberitakan adanya kasus-kasus korupsi yang dilakukan di tingkat desa. pengawasan yang dilakukan oleh badan pemeriksa keuangan (bpk) sedang diwacanakan akan masuk sampai ke tingkat desa, walaupun secara aturan, bpk menjadi lembaga pengawas vertikal bagi desa. saat ini, pengawasan dilakukan oleh masyarakat desa dan badan permusyawaratan desa (bpd. pengawasan horizontal ini yang seharusnya sangat efektif dalam melakukan pengawasan. keterbatasan pemahaman dan pengetahuan mengenai pengawasan menjadi permasalahan utama tidak berjalannya pengawasan horizontal secara efektif. pengawasan horizontal dilakukan seharusnya mulai dari aspek perencanaan sampai dengan pelaksanaan serta pelaporan dan pertanggungjawaban. peraturan pemerintah nomor 8 tahun 2016 tentang dana desa yang bersumber dari apbn, pasal 1, ayat 2 menyatakan bahwa”dana desa adalah dana yang bersumber dari anggaran pendapatan dan belanja negara yang diperuntukkan bagi desa yang ditransfer melalui anggaran pendapatan dan belanja daerah kabupaten/kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat”. berdasarkan keterangan dari eqi primayoga peneliti icw, semenjak tahun 2015 hingga semester i tahun 2018, terjadi peningkatan kasus korupsi. setidaknya 181 kasus korupsi dana desa yang melibatkan 184 tersangka korupsi dengan nilai kerugian sebesar rp40,6 milyar. sedangkan dari segi pelaku, kepala desa menjadi aktor terbanyak melakukan korupsi atas dana desa (sumber, www.nasional.kompas.com,”icw : ada 181 kasus korupsi dana desa, rugikan negara rp40,6 milyar”, diakses 01 april 2019). jika melihat fenomena ini maka sangat memprihatinkan, bahwa dana desa yang diharapkan meningkatkan kapasitas desa menjadi penyalahgunaan oleh pihak-pihak tertentu. berdasarkan undang-undang nomor 6 tahun 2014 tentang desa pasal 55 disebutkan bahwa “badan permusyawaratan desa (bpd) mempunyai fungsi (1) membahas dan menyepakati rancangan peraturan desa bersama kepala desa; (2) menampung dan menyalurkan aspirasi masyarakat desa; dan (3) melakukan pengawasan kinerja kepala desa. ketentuan pasal 55 huruf c yang mengatakan bahwa bpd mempunyai fungsi melakukan pengawasan kinerja kepala desa. sehingga jika melihat pasal-pasal tersebut, maka peran bpd selaku pengawas horizontal dalam pengawasan dana desa menjadi peran yang sangat strategis. permasalahan timbul ketika sumber daya manusia (sdm) yang terdapat di jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 55 bpd kurang memahami pengawasan yang seharusnya dilaksanakan. penelitian ini akan merumuskan langkah-langkah dan hal-hal yang seharusnya dilakukan oleh bpd selaku pengawas horizontal dalam menjalankan fungsi pengawasan sebagai upaya pencegahan kasus korupsi atas dana desa tersebut. perumusan langkah-langkah dan hal-hal yang seharusnya dilakukan oleh bpd sebagai pengawas horizontal ini difokuskan di aspek perencanaan dana desa. melalui penelitian ini bpd selaku pengawas horizontal akan memahami langkah-langkah pengawasan yang harus dilakukan dalam upaya pencegahan kasus korupsi dana desa khususnya di aspek perencanaan. kerangka teori dan hipotesis penelitian ini merupakan penelitian konseptual yang menggunakan pendekatan metasintesis kualitatif. “systematic review atau meta-syntesis adalah metode penelitian yang digunakan untuk mengidentifikasi, mengevaluasi dan menginterpretasi hasil penelitian yang relevan terkait pertanyaan penelitian, topik atau fenomena tertentu. kitchenham (2004) pada procedures for performing systematic reviews”, pendekatan kualitatif dalam meta-sintesis ini digunakan untuk mensintesis hasil-hasil penelitian deskriptif kualitatif. beberapa penelitian yang berkaitan dengan aspek pengawasan dana desa antara lain: a. hanifah & sugeng (2015) pada “akuntabilitas dan transparansi pertanggungjawaban anggaran pendapatan belanja desa (apbdes)” memberi kesimpulan terdapat berbagai kendala yang dihadapi dalam akuntabilitas dan transparansi pertanggungjawaban apbdes yaitu (1) kualitas sumber daya manusia yang ada umumnya tergolong rendah; (2) faktor pendidikan dari aparatur pemerintah desa yang ada di tingkat desa tergolong rendah; (3) faktor usia perangkat desa yang menyebabkan lambannya pengoperasian komputer; (4) kurang adanya pembagian tugas yang merata dikarenakan posisi kepala bagian keuangan masih kosong; (5) kurangnya partisipasi warga desa kepatihan dalam program pembanguna desa; (6) banyaknya uraian dan kode rekening yang harus dihafalkan; (7) minimnya sosialisasi perangkat desa terhadap informasi tentang program-program yang dijalankan pemerintah desa. b. wibisono (2017) pada “mengungkap fenomena pengawasan publik terhadap dana desa di kabupaten madiun” memberi kesimpulan (1) pendamping dana desa tidak berfungsi, (2) unsur pembinanaan dan pengawasan pengelolaan dana desa yang dijalankan oleh camat lemah, (3) unsur pembinaan dan pengawasan oleh tim pengawalan pengamanan pemerintahan dan pembangunan (tp4) lemah dan tidak berjalan efektif, (4) pengawasan dana desa oleh bpd lemah dan kurang optimal, (5) kurangnya partisipasi masyarakat dalam pengawasan dana desa, (6) biaya non budgeter yang dikeluarkan berkaitan dengan pengelolaan dana desa yang tidak bisa di pertanggungjawabkan sangat tinggi, (7) kurang cakapnya aparat desa. c. yulianah (2017) pada “potensi penyelewengan alokasi dana desa di kaji menurut peraturan menteri dalam negeri nomor 37 tahun 2007 tentang pengelolaan keuangan desa” memberi kesimpulan potensi penyelewengan add terjadi disebabkan oleh berbagai hal antara lain, (1) menggunakan add untuk keperluan lain, mengalihkan dana untuk program lain, memasukan kegiatan baru yang sebelumnya tidak direncanakan, memanipulasi laporan add, menggunakan add untuk menutupi setoran pbb, pembelian untuk keperluan pribadi yang mengatasnamakan kebutuhan desa, pengalokasian add tidak sesuai dengan ketentuan, tidak melakukan kegiatan kemasyarakatan yang seharusnya dibiayai oleh add; (2) upaya-upaya yang dapat dilakukan guna meminimalisir penyelewengan dana add antara lain: melakukan sosialisasi mengenai add, peningkatan pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 56 peran serta masyarakat dan sumber daya manusia (sdm) baik sebagai pelaku teknis maupun sebagai pihak yang melakukan pengawasan terhadap pengalokasian dana desa dari tahap awal sampai pelaporan. penelitian ini akan mensintesis berbagai literatur yang berkaitan dengan pengawasan dana desa yang dilakukan khususnya oleh bpd sebagai pengawas horizontal atas dana desa untuk kemudian membuat sebuah kerangka konseptual pengawasan yang berisi langkah-langkah dan hal yang harus dilakukan oleh bpd sebagai upaya pencegahan tindak korupsi dana desa. penelitian ini diharapkan akan memberikan manfaat baik secara akademis maupun praktis untuk kalangan peneliti, dan pemangku kepentingan. adapun tujuan penelitian ini secara spesifik adalah sebagai berikut: 1) mengetahui peran bpd dalam pengawasan dana desa; 2) mengidentifikasi fenomena, sebab dan latar belakang terjadinya kasus tindak korupsi atas dana desa; 3) pengembangan konsep pengawasan horizontal dana desa bagi rumpun ilmu akuntansi; 4) sebagai bahan pertimbangan bagi pengambil keputusan dalam rangka pertanggungjawaban kepada stake holder, khususnya bagi bpd maupun perangkat desa, serta pihak-pihak terkait dengan dana desa. tujuan dari penelitian ini adalah merumuskan skema pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa melalui pendekatan analisis meta-sintesis pada pengawasan dana desa. konsep dana desa berdasarkan peraturan pemerintah nomor 8 tahun 2016 tentang perubahan kedua atas peraturan pemerintah nomor 60 tahun 2014 tentang dana desa yang bersumber dari anggaran pendapatan dan belanja negara, 2016, pasal 1, ayat 2 menyebutkan bahwa “dana desa adalah dana yang bersumber dari anggaran pendapatan dan belanja negara (apbn) yang diperuntukkan bagi desa yang ditransfer melalui anggaran pendapatan dan belanja daerah (apbd) kab/kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat.” pada pasal 6 dinyatakan bahwa dana desa ditransfer melalui apbd kabupaten/kota untuk selanjutnya ditransfer ke anggaran pendapatan belanja desa. sehingga dari definisi tersebut dapat kita peroleh poin bahwa dana desa diperoleh melalui mekanisme transfer dari apbd kabupaten/kota yang kemudian menjadi apbdesa. peruntukan dana desa dari definisi tersebut digunakaan untuk: 1) membiayai penyelenggaraan pemerintahan; 2) pelaksanaan pembangunan; 3) pembinaan kemasyarakatan; dan 4) pemberdayaan masyarakat. dalam peraturan pemerintah nomor 8 tahun 2016 tentang perubahan kedua atas peraturan pemerintah nomor 60 tahun 2014 tentang dana desa yang bersumber dari anggaran pendapatan dan belanja negara, 2016 disebutkan pada pasal 5: 1) dana desa dialokasikan oleh pemerintah untuk desa; 2) pengalokasian dana dihitung berdasarkan jumlah desa dan dialokasikan dengan memperhatikan jumlah penduduk, angka kemiskinan, luas wilayah dan tingkat kesulitan geografis; pasal 6: dana desa ditransfer melalui apbd kabupaten/kota untuk selanjutnya ditransfer ke anggaran pendapatan belanja desa; pasal 72 disebutkan : 1) sumber pendapatan desa terdiri dari: pendapatan asli desa yang meliputi hasil usaha, hasil aset, swadaya dan partisipasi, gotong royong, dan lain-lain pendapatan asli desa yaitu a) alokasi anggaran pendapatan dan belanja negara; b) bagian dari hasil pajak daerah dan retribusi daerah kabupaten/kota; c) alokasi dana desa yang merupakan bagian dari dana perimbangan yang diterima kabupaten/kota; d) bantuan keuangan dari anggaran pendapatan dan belanja daerah provinsi dan anggaran; e) pendapatan dan belanja daerah kabupaten/kota; f) hibah dan sumbangan yang tidak mengikat dari pihak ketiga; dan g) lainjurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 57 lain pendapatan desa yang sah. pasal 73: 1) anggaran pendapatan dan belanja desa meliputi bagian pendapatan, belanja, dan pembiayaan desa; 2) rancangan anggaran pendapatan dan belanja desa diajukan oleh kepala desa dan dimusyawarahkan bersama badan permusyawaratan desa; 3) sesuai dengan hasil musyawarah, kepala desa menetapkan anggaran pendapatan dan belanja desa setiap tahun dengan peraturan desa. berdasarkan pasal-pasal tersebut, dapat diketahui poin-poin yang menjadi sumber pendapatan desa yang harus dituangkan dalam rancangan anggaran pendapatan dan belanja desa (apbdes) yang merupakan hasil permusyawarahan antara kepala desa dan bpd selaku pengawas yang merupakan perwakilan dari masyarakat. pengawasan dana desa pemantauan dan pengawasan terhadap dana desa merupakan hal yang penting untuk dilakukan. tujuan pengawasan adalah memastikan bahwa pengelolaan dana desa telah dijalankan sesuai dengan ketentuan serta menyesuaikan dengan kebutuhan masyarakat. pihakpihak yang terlibat dalam mekanisme pengawasan atas dana desa meliputi masyarakat, camat, badan permusyawaratan desa (bpd), aparat pengawas intern pemerintah (apip), dan badan pemeriksa keuangan (bpk) (kementerian keuangan republik indonesia, 2019). pihak-pihak tersebut dapat dikategorikan ke dalam dua kategori besar yaitu pengawas vertikal yang meliputi apip bpk, pemerintah kabupaten/kota, pemerintah kecamatan, dan pengawas horizontal meliputi masyarakat desa dan bpd. pengawasan horizontal merupakan pengawasan yang efektif dilakukan, karena pihak yang terlibat adalah masyarakat dan bpd yang dalam hal ini mewakili masyarakat, sebagai pihak yang merasakan langsung dampak dari pengelolaan dana desa tersebut. berdasarkan (undang-undang republik indonesia nomor 6 tahun 2014 tentang desa, 2014) pasal 55 disebutkan bahwa badan permusyawaratan desa mempunyai fungsi: a) melakukan pembahasan dan kesepakatan atas rancangan peraturan desa bersama kepala desa; b) mengumpulkan dan menyampaikan aspirasi masyarakat desa; dan c) melakukan pengawasan terhadap kinerja aparat desa. ketentuan pasal 55 huruf c yang mengatakan bahwa bpd mempunyai fungsi melakukan pengawasan kinerja aparat desa. berdasarkan pasal-pasal ini maka peran bpd pada pengelolaan dana desa menjadi sangat strategis dikarenakan posisi bpd menjadi pengawas. pengawasan baik dari aspek operasional dana desa maupun pengawasan terhadap kinerja kepala desa. sedangkan pada pasal 48 (peraturan pemerintah republik indonesia nomor 11 tahun 2o19 tentang perubahan kedua atas peraturan pemerintah nomor 43 tahun 2o14 tentang peraturan pelaksanaan undang-undang nomor 6 tahun 2o14 tentang desa, 2019) menyatakan bahwa “dalam melaksanakan tugas, kewenangan, hak, dan kewajibannya, kepala desa wajib: 1) menyampaikan laporan penyelenggaraan pemerintahan desa setiap akhir tahun anggaran kepada bupati/walikota; 2) menyampaikan laporan penyelenggaraan pemerintahan desa pada akhir masa jabatan kepada bupati/walikota; 3) menyampaikan laporan keterangan penyelenggaraan pemerintahan secara tertulis kepada badan permusyawaratan desa setiap akhir tahun anggaran”. sedangkan pada pasal 51 menyebutkan: “1) kepala desa menyampaikan laporan keterangan penyelenggaraan pemerintahan desa setiap akhir tahun anggaran kepada badan permusyawaratan desa secara tertulis paling lambat 3 (tiga) bulan setelah berakhirnya tahun anggaran; 2) laporan keterangan penyelenggaraan pemerintahan desa paling sedikit memuat pelaksanaan peraturan desa; 3) laporan keterangan penyelenggaraan pemerintahan desa digunakan oleh badan permusyawaratan desa dalam melaksanakan fungsi pengawasan kinerja kepala desa.” pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 58 berdasarkan pasal-pasal tersebut, jelas bahwa bpd memiliki fungsi dan berperan strategis dalam mengawasi pengelolaan dana desa agar tidak disalahgunakan. bpd memiliki akses mengenai pelaksanaan apbdes dalam hal fungsinya sebagai pengawas. dengan adanya payung hukum terkait bpd ini, diharapkan fungsi pengawasan dapat berjalan dengan optimal. hal ini mengingat jumlah dana desa yang bersumber dari apbn dialokasikan dengan jumlah yang cukup besar, maka diperlukan mekanisme pengawasan dari masyarakat agar peruntukan dana desa tersebut sesuai dengan kebutuhan masyarakat yang dilandasi dengan payung hukum yang tepat. kasus korupsi dana desa dalam penyelenggaraan pemerintahannya, kepala desa dituntut melaksanakan dengan prinsip transparan dan akuntabel dikarenakan adanya dana yang dikelola pada entitas yang menjadi tanggung jawabnya. posisi bpd juga dituntut dapat dijalankan dengan sungguhsungguh sebagai fungsi pengawasan. hal ini sesuai dengan undang-undang dan peraturan pemerintah yang mengatur terkait dengan fungsi bpd sebagai pengawas kinerja kepala desa. berdasarkan hasil pemantauan indonesia corruption watch (icw) sejak tahun 2015 hingga semester i 2018, setidaknya 181 kasus korupsi yang berkaitan dengan dana desa, jumlah tersangka 184 orang dan menimbulkan kerugian keuangan negara setidaknya sebesar rp40,6 milyar. sedangkan dari segi pelaku, kepala desa menjadi aktor terbanyak yang melakukan korupsi dana desa (sumber, www.nasional.kompas.com, “icw: ada 181 kasus korupsi dana desa, rugikan negara rp40,6 milyar”, diakses 01 april 2019). bahkan di beberapa daerah bpd turut serta dalam tindak korupsi dana desa ini. menurut icw banyak faktor yang mendasari kasus korupsi dana desa tersebut di antaranya kurangnya pemahaman dan kompetensi aparat pemerintah desa, tidak adanya transparansi ke masyarakat, kurangnya pengawasan dan minimnya pendampingan dari instansi vertikal di atasnya. hal inilah yang seharusnya dapat kita cegah melalui fungsi pengawasan yang optimal, sehingga kasus korupsi dana desa tidak akan terjadi lagi di kemudian hari. hasil penelitian icw juga mengindikasikan salah satu faktor penghambat pengawasan anggaran dana desa disebabkan kurangnya akuntabilitas penggunaan anggaran. padahal undang-undang telah mengamanatkan adanya transparnsi dan akuntabilitas dalam pengelolaan dana desa. sehingga peran aktif masyarakat sangat diharapkan. metode penelitian penelitian ini merupakan penelitian dengan pendekatan meta-sintesis. secara definisi, meta-sintesis adalah mensintesis (merangkum) hasil-hasil penelitian kualitatif ini disebut dengan "meta-sintesis". secara definisi, meta-sintesis adalah teknik yang digunakan untuk mengintegrasikan data demi mendapatkan teori maupun konsep baru ataupun tingkat pemahaman yang lebih mendalam (perry & hammond, 2002) dalam okditazeini & irwansyah (2018). pendekatan kualitatif menggunakan meta-sintesis untuk mensintesis (merangkum) hasil-hasil penelitian yang bersifat deskriptif kualitatif. sehingga data-data yang digunakan merupakan data sekunder yang berasal dari penelitian-penelitian terdahulu yang berkaitan dengan peran pengawasan dana desa sebagai upaya pencegahan korupsi, literatur dan sumber tertulis lainnya yang berkaitan dengan topik dan permasalahan yang telah dirumuskan. dalam penelitian ini data dikumpulkan dari data sekunder, yaitu berbagai penelitianpenelitian terdahulu yang berkaitan dengan topik dan permasalahan yang telah ditentukan, untuk mencari referensi-referensi yang berasal dari buku, artikel atau tulisan yang terkait. data jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 59 yang telah dikumpulkan ini kemudian dilakukan proses screening dan selecting. proses screening dan selecting ini dilakukan untuk mensortir data-data referensi yang dapat digunakan sebagai dasar penyusunan kerangka konseptual. teknik analisis data dilakukan dengan mengikuti langkah-langkah dalam melakukan metasintesis (francis & baldesari, 2006, p. 92 dalam (okditazeini & irwansyah, 2018) yaitu: 1) memformulasikan pertanyaan penelitian (formulating the review question) fokus dari penelitian ini adalah untuk mengetahui pengawasan dana desa pada aspek perencanaan dalam mencegah tindak korupsi. pada penelitian ini diformulasikan beberapa pertanyaan yang ingin diperoleh jawabannya dari hasil penelitian ini. pertanyaan 1 (q1) : bagaimana peran pengawasan dana desa menurut peraturan terkait? pertanyaan 2 (q2) : siapa saja pihak yang berperan dalam pengawasan dana desa? pertanyaan 3 (q3) : bagaimana langkah-langkah pengawasan perencanaan dana desa untuk pencegahan tindak korupsi dana desa? 2) melakukan pencarian literatur (conducting a systematic literature search) pada kajian ini sumber pencarian literatur berasal dari penelitian-penelitian terdahulu dari berbagai sumber yang bereputasi. pencarian jurnal melalui https://scholar.google.com/. semakin banyak sumber yang digunakan, maka kemungkinan untuk menemukan literatur yang sesuai juga semakin besar. pencarian dilakukan dengan menentukan kata kunci dan frase yang sesuai dengan fokus penelitian. 3) melakukan screening dan seleksi jurnal, artikel dan referensi yang sesuai dengan topik penelitian (screening and selecting appropiate research articles) penerapan pencarian jurnal, artikel dan referensi tersebut menghasilkan jumlah jurnal, artikel dan referensi yang cukup banyak. oleh karena itu, identifikasi lebih lanjut diperlukan untuk memperoleh jurnal, artikel dan referensi yang dapat dijadikan studi primer. identifikasi dapat dilakukan dengan menerapkan kriteria inklusi dan eksklusi. penerapan kriteria inklusi dan eksklusi ini akan menjamin bahwa jurnal, artikel dan referensi yang digunakan adalah benarbenar sesuai dengan konteks kajian. a) kriteria inklusi jurnal, artikel dan referensi yang menjelaskan konsep, manfaat, teknik, metode, strategi, dan segala sesuatu dalam pengawasan perencanaan dana desa dalam mencegah tindak korupsi. b) kriteria eksklusi i. jurnal, artikel dan referensi yang hanya fokus pada pembahasan pengawasan dana desa. ii. jurnal, artikel dan referensi yang hanya fokus pada pembahasan aspek perencanaan dana desa. iii. jurnal, artikel dan referensi yang fokus pada pembahasan penyimpangan dan potensi risiko dana desa. iv. jurnal, artikel dan referensi yang fokus pada pembahasan tindak korupsi dalam dana desa. 4) melakukan analisis dan sintesis temuan-temuan kualitatif (analyzing and synthesizing qualitative findings) prosedur pemilihan jurnal, artikel dan referensi dengan membaca seluruh nominasi studi primer. kemudian berdasarkan kriteria inklusi dan eksklusi tersebut, ditentukan bahwa jurnal, artikel dan referensi yang fokus pada pembahasan tersebut dapat dijadikan studi primer. 5) memberlakukan kendali mutu (maintaining quality control) pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 60 berdasarkan perencanaan review yang telah disusun, langkah selanjutnya adalah mengeksekusi rencana tersebut. langkah yang dilakukan adalah melakukan reviu dari data studi primer yang telah dikumpulkan. 6) menyusun laporan akhir (presenting findings) langkah selanjutnya adalah menerapkan kriteria inklusi dan eksklusi dengan membaca bagian abstraksi dari seluruh nominasi studi primer. berdasarkan hasil tersebut kemudian disusun kerangka konseptual mengenai pengawasan horizontal di aspek perencanaan dana desa sebagai upaya pencegahan tindak korupsi dana desa. langkah-langkah tersebut di atas dapat digambarkan pada berikut : gambar 1. langkah-langkah dalam melakukan meta-sintesis hasil dan pembahasan berdasarkan langkah-langkah dalam melakukan analisis menggunakan pendekatan metasintesis, maka pembahasan disajikan sesuai dengan tahapan tersebut : 1. memformulasikan pertanyaan penelitian (formulating the review question) penelitian ini dilakukan untuk dapat menjawab pertanyaan penelitian sebagai berikut: pertanyaan 1 (q1): bagaimana peran pengawasan dana desa menurut peraturan terkait? pertanyaan 2 (q2): siapa saja pihak yang berperan dalam pengawasan dana desa? pertanyaan 3 (q3): bagaimana langkah-langkah pengawasan untuk pencegahan tindak korupsi dana desa? jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 61 pertanyaan-pertanyaan ini yang menjadi dasar pembahasan untuk kemudian ditarik kesimpulan. 2. melakukan pencarian literatur (conducting a systematic literature search) 3. melakukan screening dan seleksi jurnal, artikel dan referensi penelitian yang sesuai (screening and selecting appropiate research articles) langkah 2 (dua) dan 3 (tiga) dilaksanakan dengan menghasilkan dasar kerangka konseptual yang akan digunakan untuk menyusun kriteria inklusi dan ekslusi. kerangka konseptual ini meliputi perencanaan dana desa, pengawasan dana desa di aspek perencanaan, pihak yang berperan dalam pengawasan apbdes, kelemahan pengawasan dana desa, korupsi dana desa dan pengawasan horizontal dana desa pada aspek perencanaan untuk pencegahan tindak korupsi. 1) perencanaan dana desa supriadi (2015) melakukan penelitian mengenai pertanggungjawaban kepala desa dalam pengelolaan keuangan desa mengemukakan bahwa terdapat perubahan konsep perencanaan desa di dalam uu desa saat ini dibandingkan sebelumnya. bahwa menurut peraturan pemerintah nomor 72 tahun 2005 tentang desa, 2005 pasal 63 disebutkan “perencanaan desa merupakan bagian dari perencanaan kabupaten/kota. hal ini menggambarkan bahwa perencanaan desa dilakukan dengan mekanisme pengusulan ke atas, yang mungkin dapat disetujui atau tidak disetujui”. pada pasal 79 ayat (4) disebutkan bahwa “peraturan desa tentang rencana pembangunan jangka menengah (rpjm) desa dan rencana kerja pemerintah (rkp) desa merupakan satu-satunya dokumen perencanaan di desa dan merupakan pedoman dalam penyusunan apbdesa”. sedangkan pada pasal 80 (undang-undang republik indonesia nomor 6 tahun 2014 tentang desa, 2014) menyebutkan bahwa “perencanaan pembangunan desa dilakukan dengan mengikut sertakan masyarakat desa”. ketentuan ini kemudian dijabarkan lebih lanjut di dalam pp nomor 43 tahun 2014 tentang peraturan pelaksanaan undang-undang nomor 6 tahun 2014 tentang desa, yang menyatakan bahwa “partisipasi masyarakat di dalam proses perencanaan pembangunan desa melalui musyawarah desa (musdes) dan musyawarah perencanaan pembangunan desa (musrenbang desa)”. di dalam pasal 81 ayat (4) ditegaskan bahwa pembangunan lokal berskala desa dilaksanakan sendiri oleh desa. sedangkan pelaksanaan program sektoral yang masuk ke desa diinformasikan kepada pemerintah desa untuk diintegrasikan dengan pembangunan desa. perubahan ini memiliki dampak yang signifikan karena desa menjadi obyek pembangunan yang mandiri dengan pengelolaan keuangan diserahkan ke desa. di sisi lain, peraturan ini menimbulkan potensi risiko yang cukup besar, karena kebanyakan dari desa belum memiliki pengalaman dalam mengelola dana yang relatif besar. potensi risiko ini yang kemudian terlihat dari adanya penyalahgunaan atau penyimpangan penggunaan dana desa oleh pihak tertentu dan adanya konflik baik vertikal maupun horizontal. wibisono (2017) melakukan penelitian mengenai mengungkap fenomena pengawasan publik terhadap dana desa di kabupaten madiun, yang menyatakan bahwa perencanaan adalah proses merumuskan suatu kegiatan dalam rangka memperoleh hasil yang diharapakan dalam kegiatan tersebut. sedangkan tahapan proses perencanaan apbdes adalah 1) musyawarah perencanaan apbdes tingkat dusun; 2) musyawarah perencanaan tingkat desa; 3) pengorganisasian apbdes; 4) pembentukan panitia pembangunan berdasarkan kemampuan; 5) pembagian tugas yang jelas; 6) pelaksanaan apbdes; 7) sosialisasi pembangunan; 8) partisipasi masyarakat pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 62 2) pengawasan dana desa di aspek perencanaan supriadi (2015) melakukan penelitian mengenai pertanggungjawaban kepala desa dalam pengelolaan keuangan, menyatakan bahwa pengawasan adalah proses mengarahkan dan menilai suatu pelaksanaan kegiatan. pengawasan apbdes dilakukan guna menjamin bahwa pelaksanaan apbdes telah sesuai dengan rencana dan ketentuan peraturan perundang-undangan yang berlaku. dalam rangka mewujudkan tata kelola yang baik (good governance) pada pengelolaan dana desa, maka prinsip-prinsip berikut harus tercakup yaitu: 1). aspiratif, yaitu mendengarkan aspirasi dari masyarakat dalam setiap pengambilan keputusan pengelolaan dana desa; 2). partisipatif, yaitu bahwa keterlibatan masyarakat dalam pengambilan kebijakan pengelolaan keuangan harus dilaksanakan; 3). transparan, yaitu bahwa pengelolaan keuangan harus terbuka kepada masyarakat dengan memberkan informasi yang sebenar-benarnya mengenai pengelolaan dana desa; 4). akuntabilitas, yaitu bahwa pengelolaan dana desa harus berdasarkan aturan yang berlaku. sehingga fungsi bpd sebagai pengawas sangat penting dimulai dari proses awal yaitu perencanaan dan penganggaran desa. pada tahapan ini kewenangan bpd dalam menjaring aspirasi masyarakat yaitu dengan menyelenggarakan musyawarah rencana pembangunan desa (musrenbangdes). pada musrenbangdes harapannya perencanaan dan anggaran desa disusun sesuai dengan kebutuhan dan aspirasi dari masyarakat desa. bpd harus mengetahui proses ini dalam rangka mengevaluas kesesuaian perencanaan dan anggaran yang disusun oleh manajemen desa dengan aspirasi masyarakat dan saat realisasi anggaran ke depannya. konsistensi dan kesesuaian antara perencanaan, penganggaran, realisasi pelaksanaan dan pengawasan merupakan kunci keberhasilan dalam penyelenggaraan pemerintahan desa. sehingga peran pengawasan pada tahapan perencanaan sampai dengan penyusunan rpjm desa merupakan keharusan bagi pihak pengawas pada khususnya dan penyelenggara pemerintah dan masyarakat pada umumnya. setelah tersusunnya rpjm desa dan anggaran desa, maka peranan bpd dalam pengawasan salah satunya di aspek anggaran pendapatan dan belanja desa tersebut. 3) pihak yang berperan dalam pengawasan apbdes pihak-pihak yang berperan dalam pengawasan apbdes, jika merujuk pada undangundang republik indonesia nomor 6 tahun 2014 tentang desa (2014) adalah badan permusyawaratan desa (bpd), masyarakat dan melalui pertanggungjawaban tahunan yang dilakukan oleh kepala desa. selain dari pihak-pihak internal, pengawasan dapat dilakukan oleh aparat pengawas intern pemerintah (apip) maupun dari badan pemeriksa keuangan (bpk). pihak-pihak tersebut kemudian dapat dikategorikan sebagai pengawas vertikal yaitu app dan bpk, serta pengawas horizontal yaitu bpd dan masyarakat itu sendiri. pengawasan horizontal ini memegang peranan sangat penting mengingat dampak langsung yang dapa dirasakan dari penyelenggaraan apbdes. undang-undang republik indonesia nomor 6 tahun 2014 tentang desa (2014) pasal 55 menyebutkan bahwa “badan permusyawaratan desa mempunyai fungsi: a) membahas dan menyepakati rancangan peraturan desa bersama kepala desa; b) menampung dan menyalurkan aspirasi masyarakat desa; dan c) melakukan pengawasan kinerja kepala desa”. ketentuan pasal 55 huruf c mengatakan bahwa “bpd mempunyai fungsi melakukan pengawasan kinerja kepala desa”. berdasarkan uraian tugas dan tanggung jawab tersebut, bpd memiliki peran yang strategis dalam pengawasan apbdes. pengawasan tidak hanya terhadap operasional dana desa, tetap juga jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 63 pengawasan terhadap kinerja dari kepala desa. tuntutan akan kompetensi dan pemahaman yang mendalam mengenai pengawasan menjadi hal yang harus dikuasai oleh bpd agar pengawasan berjalan optimal dan terarah. 4) kelemahan pengawasan dana desa wibisono (2017) melakukan penelitian dan menemukan penyebab lemahnya pengelolaan dana desa atau adanya kecenderungan penyalahgunaan dana desa yaitu: 1) peran pendamping desa tidak berfungsi, 2) unsur pembinaan dan pengawasan dari camat lemah dan kurang optimal, 3) unsur pembinanaan dan pengawasan oleh tim pengawalan pengamanan pemerintahan dan pembangunan (tp4) lemah dan kurang optimal, 4) pengawasan oleh bpd lemah dan belum optimal, 5) kurangnya partisipasi masyarakat dalam pengawasan dana desa, 6) biaya non budgeter yang tidak dapat dipertanggungjawabkan tinggi, dan 7) kurang cakapnya aparat desa dalam pengelolaan dana desa. supriadi (2015) melakukan penelitian beberapa kelemahan dari badan permusyawaratan desa, antara lain :1) masyaraat tidak terlibat/berpartisipasi secara langsung; 2) keanggotaan desa yang berbasis tokoh masyarakat tidak tercermin dengan jelas; 3) membuat peraturan desa tetapi kekuatan legitimasi lemah; 4) fungsi pengendalian ada pada badan musyawarah desa, namun dalam hal pengambilan keputusan terkait sanksi diserahkan kepada camat dan bupati. 5) korupsi dana desa seputro et al., (2017) melakukan peneltian mengenai potensi fraud dan strategi anti fraud pengelolaan keuangan desa potensi fraud pada konteks pengawasan meliputi: 1) rendahnya dan kurang efektifnya inspektorat daerah dalam melakukan pengawasan terhadap pengelolaan keuangan desa; 2) tidak ada pengelolaan yang baik terhadap saluran pengaduan masyarakat; dan 3) tidak jelasnya ruang lingkup evaluasi dan pengawasan yang dilakukan oleh camat. dan potensi fraud pada sisi sumber daya manusia adalah potensi tenaga pendamping desa yang memanfaatkan ketidakpahaman apparat desa untuk melakukan fraud. beberapa perbaikan dapat dilakukan guna mencegah potensi itu terjadi. 6) pengawasan horizontal dana desa pada aspek perencanaan untuk pencegahan tindak korupsi berdasarkan hasil eksekusi kriteria inklusi dan eksklusi, maka diperoleh hasil seperti tersaji pada gambar 2, yang menunjukkan jawaban atas pertanyaan yang menjadi kriteria inklusi dan eksklusi pengawasan horizontal pada aspek perencanaan dana desa. gambar 2. hasil eksekusi kriteria inklusi dan eksklusi pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 64 hasil eksekusi kriteria inklusi dan eksklusi atas pengawasan horizontal pada aspek perencanaan dana desa menjawab 3 (tiga) kriteria, yaitu kriteria i, peran pengawasan dana desa menurut uu no. 6 tahun 2014 adalah pengawasan di aspek operasional dana desa dan pengawasan kinerja kepala desa. pengawasan di aspek ini yaitu terkait dengan operasionalisasi dana desa seperti peruntukan, mekanisme penyaluran, skala prioritas, pelaksanaan atau realisasi program, sampai dengan pertanggungjawaban dan pelaporan. dalam hal ini pengawasan dilakukan tidak hanya di aspek keuangan, tetapi juga di aspek non keuangan. aspek keuangan lebih menitikberatkan pada besaran nilai rupiah yang disalurkan, ketepatan anggaran dan realisasi serta pertanggungjawaban uang yang telah diterima. sedangkan aspek non keuangan lebih menitikberatkan pada kebijakan aparat desa, peruntukan bagi masyarakat, kesesuaian program dan kebutuhan, skala prioritas pemilihan program, strategi penyusunan perencanaan; kriteria ii, pihak-pihak yang berperan dalam pengawasan horizontal dana desa yatu masyarakat dan badan permusyawaratan desa (bpd). pada pengawasan horizontal, pengawasan dilakukan oleh masyarakat selaku anggota dari desa yang memiliki kepentingan dan hak yang sama, serta bpd selaku lembaga pengawas horizontal formal di tingkat desa; dan kriteria iii. indikator keberhasilan pengawasan perencanaan dana desa yaitu: 1. sasaran yang jelas dan dapat diukur, 2. keterkaitan rencana dengan program dan anggaran, 3. berkurangnya penyalahgunaan wewenang, 4. berkurangnya kebocoran, pemborosan dan pungutan liar. indikator-indikator ini akan menjadi tolak ukur bagi pengawas horizontal dalam menjalankan peran pengawasannya. 4. penyusunan kerangka konseptual langkah terakhir setelah teridentifikasi hasil kriteria inklusi dan eksklusi, adalah merancang kerangka konseptual pengawasan horizontal pada aspek perencanaan sebagai upaya pencegahan tindak korupsi. kerangka konseptual disusun dari indikator keberhasilan perencanaan dana desa. indikator ini merupakan standar yang ditentukan untuk sebuah pengawasan berjalan dengan optimal. berkaitan dengan indikator tersebut, maka diidentifikasi langkah-langkah minimal yang harus dilakukan oleh pengawas horisontal. langkah-langkah tersebut tersaji pada gambar berikut : gambar 3. kerangka konseptual pengawasan horizontal dana desa pada aspek jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 65 perencanaan untuk pencegahan tindak korupsi.kerangka konseptual tersebut menyajikan hal-hal atau langkah-langkah yang harus dilakukan oleh pengawas horizontal. peran aktif dan kepedulian dari pengawas horizonal menjadi kunci optimalnya pengawasan dana desa. setidaknya terdapat empat indikator keberhasilan pengawasan horizontal di aspek perencanaan dana desa. indikator pertama, adalah sasaran yang jelas dan dapat diukur. pada saat penyusunan anggaran, telah dirumuskan terlebih dahulu sasaran-sasaran yang jelas serta sasaran tersebut dapat terukur tingkat ketercapaiannya. hal ini dapat terlihat dari beberapa subindikator yaitu: a) perencanaan program telah melalui tahap diskusi dengan masyarakat melalui musrenbang desa. program-program yang akan tertuang dalam anggaran telah dilakukan musyawarah dan diskusi dengan anggota masyarakat. program adalah yang memenuhi kebutuhan serta memberikan tambahan nilai baik finansial maupun non finansial bagi masyarakat. b) penentuan skala prioritas dilakukan dengan pertimbangan yang logis, adil dan terbuka. skala prioritas menjadi hal yang penting pada saat penentuan program yang akan tertuang dalam rencana anggaran. skala priorotas yang ditentukan telah melalui pertimbangan yang adil, logis serta terbuka diketahui oleh masyarakat. c) ketercapaian program dapat diukur. penting merumuskan tingkat ketercapaian program. hal ini menjadi indikator bahwa program yang akan dilaksanakan memiliki dasar standar yang jelas dan terukur. d) bpd terlibat dalam perumusan program. bpd selaku pengawas horizontal terlibat dalam perumusan program, bukan berarti mengintervensi penyusunan program dalam anggaran. peran bpd di sini adalah mengawasi program yang tercantum dalam anggaran benar adalah program yang dibutuhkan masyarakat serta memberi nilai tambah bagi desa. indikator kedua, yaitu indikator keterkaitan rencana dengan program dan anggaran. kesesuaian antara rencana, progran dan anggaran yang tersedia merupakan hal yang sangat penting. hal ini untuk menghindari adanya pemborosan anggaran serta ketidaktepatan alokasi anggaran ke dalam rencana dan program. indikator ini terlihat dari subindikator yaitu: a) partisipasi masyarakat telah terakomodir dalam rencana dan program yang tertuang. rencana dan program yang akan dituangkan dalam anggaran telah mengakomodir aspirasi masyarakat dan sesuai kebutuhan masyarakat dan desa berdasar pertimbangan skala prioritas. b) pos-pos dan anggaran yang dituangkan dalam rencana anggaran pendapatan dan belanja (rapb) desa jelas dan sesuai standar biaya yang ditentukan. penyusunan rapb didasarkan pada standar biaya yang telah ditentukan, serta pos-pos yang digunakan jelas dan sesuai dengan ketentuan. c) bpd terlibat dalam perumusan anggaran yang akan digunakan untuk membiayai program. bpd dalam hal ini dilibatkan untuk mengawasi penuangan program telah disertai dengan kesesuaian anggaran yang dialokasikan. indikator ketiga, yaitu berkurangnya penyalahgunaan wewenang. pengelolaan dana desa diharapkan tidak terjadi adanya penyalahgunaan atau penyelewengan wewenang dari aparat desa. pengawasan pada aspek perencanaan anggaran ini juga termasuk pelaksanaan tugas dan wewenang dari aparat desa. indikator ini terlihat dari subindikator yaitu: a) musyawarah perencanaan pembangunan desa (musrenbangdes) merupakan forum pembahasan usulan rencana kegiatan pembangunan di tingkat desa. pembahasan rencana kegiatan dan program dilakukan di forum musrenbangdes. tidak ada keputusan-keputusan yang terkait dengan masyarakat yang dilakukan di forum khusus tanpa sepengetahuan masyarakat. hal ini untuk menghindari adanya keputusan yang tidak sesuai dengan kehendak dan kebutuhan masyarakat dan desa. b) prinsip-prinsip perencanaan pembangunan partisipasi masyarakat desa (p3md) mengharuskan keterlibatan masyarakat bukan hanya perangkat desa. pihak yang pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 66 berkepentingan pada pembangunan desa adalah masyarakat desa bukan hanya pada aparat desa. sehingga keterlibatan masyarakat secara aktif pada saat penyusunan rencana, program, sasaran dan anggaran merupakan keharusan. c) masyarakat terlibat dalam pengambilan keputusan. keputusan-keputusan yang berkaitan dengan kepentingan masyarakat dan desa dilakukan di musrenbangdes. hal ini untuk menghindari adanya keputusan yang diambil tidak diketahui masyarakat dan tidak sesuai dengan kebutuhan masyarakat desa. d) keberadaan bpd yang aktif diperlukan untuk lebih mempersempit kemungkinan terjadinya keputusan yang merugikan masyarakat. bpd selaku pengawas horizontal seharusnya bisa menjembatani antara masyarakat dan aparat. sehingga keputusan-keputusan yang diambil oleh aparat desa telah diketahui dan disetujui oleh bpd. indikator keempat, yaitu berkurangnya kebocoran, pemborosan dan pungutan liar. indikator ini adalah indikator penting yang mencegah terjadinya tindak korupsi dana desa. penyusunan anggaran partisipasif diharapkan dapat menghindari terjadinya kebocoran, pemborosan dan pungutan liar. keaktifan semua anggota masyarakat desa menjadi kunci efektif berjalannya indikator ini. indikator ini dapat terlihat melalui subindikator berikut: a) bpd harus mampu menciptakan check and balance agar keputusan anggaran yang dibuat oleh kepala desa tidak berlebihan atau tidak boros check and balance harus dilakukan untuk menghindari pengambilan keputusan yang tidak sesuai dengan kepentingan masyarakat dan desa. b) bpd berhak untuk menolak rancangan anggaran yang diajukan oleh kepala desa jika berisiko terjadinya penyimpangan atau celah untuk memanfaatkan dana desa demi kepentingan pihakpihak tertentu. posisi bpd di sini menjadi sangat strataegis dan memegang peran penting karena rancangan anggaran bisa menjadi tidak disetujui jika terindikasi adanya penyelewengan atau penyalahgunaan. bpd harus memanfaatkan peran ini seefektif mungkin untuk menghindari tindak korupsi dalam pengelolaan dana desa. c) anggaran haruslah ekonomis dan digunakan untuk kepentingan masyarakat, bukan untuk pembiayaan rutin perangkat desa. anggaran dana desa ditujukan untuk meningkatkan kesejahteraan masyarakat dan desa. program-program yang direncanakan dalam rapb bukanlah pembiayaan operasional rutin desa, tapi berisi programprogram peningkatan kualitas dan kesejahteraan masyarakat dan desa. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 53-68 67 penutup peran masyarakat dan bpd selaku pengawas horizontal dalam pengawasan dana desa pada aspek perencanaan memiliki peran penting. pengawasan dilakukan tidak hanya di aspek keuangan tapi juga aspek non keuangan. pengawasan perencanaan dana desa yang dilakukan oleh pengawas dana desa dilakukan mulai dari perencanaan program sampai dengan tertuangnya pada rapb desa yang harus bersifat partisipatif, terarah, akomodatif dan representative secara politis bagi masyarakat. indikator keberhasilan pengawasan adalah sasaran yang jelas dan dapat diukur, keterkaitan rencana dengan program dan anggaran, berkurangnya penyalahgunaan wewenang, dan berkurangnya kebocoran, pemborosan dan pungutan liar. kerangka konseptual pengawasan horizontal dana desa pada aspek perencanaan menyajikan hal-hal atau langkah-langkah yang harus dilakukan oleh pengawas horizontal. langkah ini menekankan pada peran aktif dan kepedulian dari pengawas horizonal sebagai kunci optimalnya pengawasan dana desa, dan pada akhirnya diharapkan dengan optimalnya pengawasan dari pengawas horizontal maka tindak korupsi bisa diminimalkan dan sebagai upaya pencegahan. keterbatasan dari penelitian ini adalah baru mencakup pengawasan horizontal di aspek perencanaan. masih terdapat aspek pelaksanaan, pelaporan, dan pertanggungjawaban yang belum dilakukan. saran bagi penelitian selanjutnya adalah melihat aspek pelaksanaan, pelaporan dan pertanggungjawaban, serta menambah indikator keberhasilan pengawasan horizontal di aspek perencanaan. daftar pustaka badan pusat statistik (bps). (2018). output tabel dinamis. hanifah, s. i., & sugeng, p. (2015). akuntabilitas dan transparansi pertanggungjawaban anggaran pendapatan belanja desa (apbdes). jurnal ilmu & riset akuntansi, 4(8), 1– 15. https://www.academia.edu/36640091/akuntabilitas_dan_transparansi_pe rtanggungjawaban_anggaran_pendapatan_belanja_desa_apbd es_sugeng_praptoyo_sekolah_tinggi_ilmu_ekonomi_indonesia_stiesia_surabaya kementerian keuangan republik indonesia. (2019). buku pintar dana desa. in proposal simlitamas. https://drive.google.com/open?id=1_nosavsk9r0fswkpsxzmlucn0nq0hbl kitchenham, b. (2004). procedures for performing systematic reviews. annals of saudi medicine, 37(1), 79–83. https://doi.org/10.5144/0256-4947.2017.79 okditazeini, v., & irwansyah, i. (2018). ancaman privasi dan data mining di era digital: analisis meta-sintesis pada social networking sites (sns). jurnal studi komunikasi dan media, 22(2), 109. https://doi.org/10.31445/jskm.2018.220202 peraturan pemerintah nomor 72 tahun 2005 tentang desa, peraturan pemerintah republik indonesia nomor 26 tahun 1985 tentang jalan 1 (2005). https://doi.org/10.1016/j.aquaculture.2007.03.021 undang-undang republik indonesia nomor 6 tahun 2014 tentang desa, 2014 1 (2014). https://doi.org/10.1038/132817a0 peraturan pemerintah nomor 8 tahun 2016 tentang perubahan kedua atas peraturan pemerintah nomor 60 tahun 2014 tentang dana desa yang bersumber dari anggaran pendapatan dan belanja negara, (2016). pendekatan pengawasan horizontal pada aspek perencanaan anggaran dana desa sebagai upaya pencegahan tindak korupsi dana desa (analisis meta-sintesis pada pengawasan dana desa) rizky wulandari dan dina natasari 68 peraturan pemerintah republik indonesia nomor 11 tahun 2o19 tentang perubahan kedua atas peraturan pemerintah nomor 43 tahun 2o14 tentang peraturan pelaksanaan undang-undang nomor 6 tahun 2o14 tentang desa, pp ri (2019). seputro, wahyuningsih, & sunrowiyati. (2017). (potensi fraud dan strategi anti fraud pengelolaan keuangan desa. 1(1), 7–8. supriadi. (2015). pertanggungjawaban kepala desa dalam pengelolaan keuangan desa berdasarkan undangundang nomor 6 tahun 2014 tentang desa liability of the head of the village in the village financial management according to law number 6 of 2014 concerning village. 6, 330–346. wibisono, n. (2017). mengungkap fenomena pengawasan publik terhadap dana desa di kabupaten madiun. jurnal aksi (akuntansi dan sistem informasi), 1(2), 8–19. https://doi.org/10.32486/aksi.v1i2.115 yulianah, y. (2017). potensi penyelewengan alokasi dana desa di kaji menurut peraturan menteri dalam negeri nomor 37 tahun 2007 tentang pengelolaan keuangan desa. jurnal hukum mimbar justitia, 1(2), 608. https://doi.org/10.35194/jhmj.v1i2.43 jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 201 jurnal akuntansi doi : https://doi.org/10.33369/j.akuntansi.9.3.201-218 vol. 9, no.3 2019 hal. 201-218 faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 determining factor of financial accountability post-village implementation of law number 6 of 2014 veronika wiratna sujarweni1) dan i made laut mertha jaya2) universitas respatih yogyakarta, d.i.yogyakarta, indonesia1) sekolah tinggi ilmu ekonomi bisnis dan perbankan, d.i.yogyakarta, indonesia2) abstract village existence is very important for national development. thus, uneven development between the village and the city can cause many villagers who try their fortune in the city, leaving the village and not returning to the village. this study was conducted to determine the effect of human resource competence on village financial accountability and the influence of the role of village heads on village financial accountability. the population in this study are all villages in the sleman regency. this research uses incidental sampling. the sample size uses the slovin formula, with a minimum number of respondents of 71 villages. the analysis method uses structural equation modeling (sem) analysis test. the conclusion of this research is that there is a significant influence between hr competencies on village financial accountability, meaning that if hr competencies are higher, the financial accountability of village funds is more accountable. there is a significant influence between community participation on village financial accountability. the positive effect means that if the community participation is higher, the financial accountability of village funds will be more accountable. there is a significant influence between the role of the village head on the financial accountability of village funds, meaning that if the role of the village head is higher, then the financial accountability of village funds is more accountable. keywords: village fund accountability and village fund finance. abstrak desa keberadaannya sangat penting untuk pembangunan nasional. sehingga, pembangunan yang tidak merata antara desa dan kota dapat menyebabkan banyaknya penduduk desa yang mengadu nasib di kota, meninggalkan desa dan tidak mau kembali lagi ke desa. penelitian ini bertujuan mengetahui pengaruh antara kompetensi sumber daya manusia terhadap akuntabilitas keuangan dana desa dan pengaruh antara peran kepala desa terhadap akuntabilitas keuangan desa desa. pada penelitian ini populasinya adalah semua desa yang ada di wilayah kabupaten sleman. penelitian ini menggunakan sampling incidental. ukuran sampel menggunakan rumus slovin, dengan jumlah minimal responden sebanyak 71 desa. metode analisisnya menggunakan uji analisis structural equation modelling (sem). kesimpulan penelitian ini, diantaranya terdapat pengaruh yang signifikan antara kompetensi sdm terhadap akuntabilitas keuangan dana desa, artinya apabila kompetensi sdm semakin tinggi, maka akuntabilitas keuangan dana desa semakin akuntabel. terdapat pengaruh yang signifikan antara partisipasi masyarakat terhadap akuntabilitas keuangan dana desa. pengaruhnya positif artinya apabila partisipasi masyarakat semakin tinggi maka akuntabilitas keuangan dana desa semakin akuntabel.terdapat pengaruh yang signifikan antara peran kepala desa terhadap akuntabilitas keuangan dana desa, artinya apabila peran kepala desa semakin tinggi, maka akuntabilitas keuangan dana desa semakin akuntabel. kata kunci: akuntabilitas dana desa dan keuangan dana desa. corresponding author: mad.jaya@yahoo.com email addresses for corresponding author: nana_wiratna@yahoo.com1) , mad.jaya@yahoo.com2) first submission received: 20 oktober 2019 revised submission received: 07 desember 2019 accepted: 28 desember 2019 https://doi.org/10.33369/j.akuntansi.9.3.201-218 mailto:mad.jaya@yahoo.com mailto:nana_wiratna@yahoo.com mailto:mad.jaya@yahoo.com faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 202 pendahuluan desa keberadaannya sangat penting untuk pembangunan nasional. desa berperan sebagai penghasil utama pertanian, perternakan, dan perkebunan. sehingga, pembangunan yang tidak merata antara desa dan kota dapat menyebabkan banyaknya penduduk desa yang memilih bekerja dan hidup di kota, meninggalkan desa. di kota, dengan banyaknya pendatang untuk mencari peruntungan akan menimbulkan masalah tersendiri diataranya adalah kemacetan, tata kota yang buruk, dan kepadatan penduduk, kriminalitas yang tinggi, bagi pendatang yang tidak berhasil mengadu nasib di kota akan menjadi masalah sosial untuk kota tersebut. untuk itu pemerintah berinisiatif untuk mengubah pemikiran masyarakat tentang pedesaan, bahwa desa akan dijadikan pusat perokonomian sendiri untuk warganya, sehingga mereka tidak perlu mencari peruntungan di kota untuk memperbaiki perokonomian. pembangunan desa menjadi solusi utama, pemerataan pembangunan harus sampai pelosok desa. pembangunan fisik berupa jalan, irigasi, pengembangan pasar, pembangunan sumber daya manusia dengan kegiatan pemberdayaan masyarakat, menggali sumber wisata daerah, sumberdaya sosial yang dapat menguatkan desa sebagai pusat perekonomian warganya. berdasarkan hal di atas, maka lahirlah uu no 6 tahun 2014. penerapan undang-undang ini menjadi tantangan baru bagi pembangunan di desa dan membawa banyak perubahan bagi desa. uu no 6 tahun 2014 menggantikan uu sebelumnya, yaitu pada masa orde baru uu no. 5 tahun 1979 tentang pemerintahan desa pada waktu itu sifatnya lebih menyeragamkan desa baik nama, bentuk, susunan, dan kedudukan pemerintahannya. proses penyeragaman tentu mengalami beberapa kendala, karena indonesia sangat beragam dan mengakui serta menghormati hak asal-usul daerah yang bersifat istimewa. kondisi ini juga terjadi pada era reformasi. desa masih belum memiliki privilege untuk mengatur dirinya sendiri. uu no 22 tentang otonomi daerah yang direvisi menjadi uu no. 32 tahun 2004 tentang pemerintahan daerah yang sebagian besar masih sama dalam hal pengaturan desa, terutama cara kerja pemerintah desa. sehingga, hal ini membuat pemerintahan desa cenderung lebih mengutamakan mengerjakan ‘tugas pembantuan’ dari pemerintah di atasnya (dari kabupaten misalnya) dibandingkan dengan membangun tata kelola desa yang lebih demokratis dari diri mereka sendiri. undang-undang yang baru saja dikeluarkan tentang desa pada tahun 2014 yaitu, undang–undang no. 6 tahun 2014. undang-undang tersebut menjelaskan bahwa setiap desa mulai tahun 2015 akan memperoleh dana sebesar 10% dari apbn. dana tersebut akan langsung disalurkan kepada semua desa di indonesia. akan tetapi, jumlah nominal yang diberikan kepada masing–masing desa berbeda tergantung dari geografis desa, jumlah penduduk, dan angka kematiannya. undang-undang desa tersebut merupakan salah satu komitmen besar untuk mendorong perluasan kesejahteraan bagi seluruh masyarakat. untuk itu, diperlukan pembangunan sampai ke desa-desa, agar tidak ada lagi desa yang tertinggal. harapan lainnya yaitu dapat menjadi salah satu lompatan sejarah sebagai proses pembangunan di indonesia yang sedang berlangsung saat ini. undang-undang desa dapat menjadi salah satu komitmen program yang berpihak pada rakyat sebagai dasar pembangunan 10 tahun terakhir. undang-undang ini juga akan memperjelas keberadaan kepala desa sebagai pimpinan yang bertanggung jawab dengan dana desa, yang berisi tentang segala wewenang, masa jabataan yang bertambah, serta penghasilannya. fenomena mengenai dana desa yang dikucurkan langsung oleh pemerintah pusat kepada desa melalui 3 tahap ini, sarat dengan kasus-kasus hukum yang menjerat para kepala desa. menurut harian suara pembaharuan 6 februari 2018 memberitakan bahwa indonesian corruption watch (icw) menilai aktor utama yang terjerat dalam kasus penyalahgunaan dana desa adalah para kepala desa (kades). dari hasil pantauan icw per agustus 2017, kades yang jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 203 menjadi aktor utama penyalahgunaan dana desa mencapai 112 orang. jumlahnya meningkat sejak tahun 2015 yang terjerat ada sebanyak 15 orang, meningkat tahun 2016 menjadi 32 orang, dan 2017 meningkat lagi menjadi 65 orang. pelakunya tidak seluruhnya kades ada 32 orang perangkat desa dan 3 orang keluarga dari kades (icw, 2017). selain itu, berdasarkan sindonews.com 23 juli 2018 kejaksaan negeri (kejari) sleman juga membidik tiga kasus dugaan korupsi di lingkungan pemerintah kabupaten (pemkab) sleman salah satunya berhubungan dengan pengelolaan keuangan desa, dimana terdapat penyimpangan dana desa banyurejo. menurut harian suara mereka 1 agustus 2018 kejaksaan negeri (kejari) sleman masih melakukan penyidikan atas kasus dugaan korupsi dana desa di desa banyurejo, kecamatan tempel tahun anggaran 2015-2017. berdasarkan hitungan internal yang dilakukan pihak kejaksaan, dugaan kerugian negara dalam perkara ini ditaksir sekitar rp 800 juta. penelusuran di desa banyurejo didapati temuan pengelolaan keuangan tanpa melibatkan perangkat desa melainkan dikelola sendiri oleh oknum kepala desa. yulianta selaku kepala desa juga tidak menampik adanya kemungkinan proyek fiktif. dugaan penyelewengan dana desa ini muncul berdasar temuan bpkp yang mendapati dana desa di desa banyurejo dikelola tanpa melalui pembukuan bendahara desa. disebutkan, catatan pengelolaan dana tersebut mulai tahun 2015 hingga 2017 di pembukuan kosong, serta tidak ada bukti pemasukan maupun pengeluaran. mengacu regulasi, dana tersebut seharusnya ditransfer ke rekening kas desa melalui bendahara. namun, berdasar keterangan awal, disinyalir sebagian pencairan dana desa diterima langsung oleh kades tanpa melewati jalur bendahara. sampai saat ini, penyidik telah memeriksa setidaknya 15 orang saksi dari kalangan aparat pemerintah desa banyurejo, pemkab sleman, dan warga. menurut bbc news 30 agustus 2018 alasan terbesar penyelewengan dana desa ini adalah akibat kurangnya kemampuan aparat desa terkait perencanaan. jumlah pendapatan yang diterima desa menimbulkan kekhawatiran mengenai kesiapan desa dalam mengelola dana tersebut, dalam hal ini akuntabilitas menjadi penting dalam mengelola keuangan desa. akuntabilitas dimaksudkan untuk memastikan kepercayaan masyarakat terhadap pemerintah serta menjembatani kesenjangan antara masyarakat dengan pemerintah (aucoin dan heintzmen, 2000). dalam membangun kepercayaan tersebut, organisasi sektor publik harus membangun akuntabilitasnya atas dasar harapan para prinsipal, bukan demi kepentingan agen semata (randa dan daromes, 2014). akuntabilitas juga dimaksudkan sebagai mekanisme pertanggungjawaban atas kinerja pejabat publik yang dijabarkan melalui tindakan yang sesuai dengan peraturan dan perilaku etis (mulgan 2000). akuntabilitas bukan sekadar pertanggungjawaban keuangan secara formal suatu organisasi, tetapi merupakan pertanggungjawaban yang meliputi kepatuhan pada peraturan, lingkungan organisasi, masyarakat, dan pemerintah (patton, 1992). mardiasmo (2009) menjelaskan bahwa akuntabilitas publik sebagai suatu kewajiban bagi pihak pemegang amanah (agent) untuk memberikan, menyajikan, melaporkan dan mengungkapkan laporan pertanggungjawaban, tentang segala aktivitas dan kegiatan yang menjadi tanggung jawabnya kepada pihak pemberi amanah (principal). akuntabilitas publik terdiri dari dua (2) macam, yaitu: 1) pertanggungjawaban atas pengelolaan dana kepada otoritas yang lebih tinggi (akuntabilitas vertikal), dan 2) pertanggungjawaban kepada masyarakat luas (akuntabilitas horizontal) (mardiasmo, 2009). pengelolaan keuangan desa menurut peraturan menteri dalam negeri republik indonesia nomor 113 tahun 2014 adalah keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. namun, cita-cita untuk mewujudkan akuntabilitas pengelolan keuangan desa tidak semudah membalikkan telapak tangan. berdasarkan laporan kajian sistem pengelolaan keuangan desa bulan juni 2017 menyatakan bahwa alokasi dana desa dan dana desa oleh komisi pemberantasan korupsi (kpk) yang dilakukan di lima sampel pada tahun 2015, yaitu faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 204 kabupaten bogor provinsi jawa barat, kabupaten klaten provinsi jawa tengah, kabupaten kampar provinsi riau, kabupaten gowa provinsi sulawesi selatan, dan kabupaten magelang provinsi jawa tengah, diperoleh hasil bahwa akuntabilitas keuangan di desa masih rendah. kpk menemukan sejumlah temuan yang mengakibatkan akuntabilitas pengelolaan keuangan desa di kelima sampel tersebut rendah. temuan tersebut adalah potensi masalah regulasi, tata laksana, pengawasan, dan sdm. sehingga, kemampuan administratif merupakan salah satu komponen penting dalam melaksanakan pemerintahan (farazmand, 2009). pemerintahan yang kemampuan administratifnya lemah, biasanya mengalami masalah dalam pengelolaan keuangannya (hughes et. al., 2004). nurjaman (2015) menyatakan keberhasilan pembangunan desa dipengaruhi sejumlah faktor, seperti kapasitas perangkat desa, partisipasi masyarakatnya, serta kepemimpinan dari kepala desa. terdapat keterkaitan antara faktor sumber daya manusia dengan penguatan program alokasi dana desa (tuan, 2009). sehingga, untuk mengelola dana desa diperlukan seorang aparat pemerintah yang memiliki kemampuan serta bertanggung jawab mengelola dana tersebut (fajri et. al., 2014). faktor yang menjadi penghambat pengelolaan keuangan desa adalah terbatasnya kemampuan aparatur pemerintahan desa dan lemahnya kinerja pengelolaan keuangan desa (diansari, 2013). berdasarkan penelitian ekasari dan ivan (2017) menyimpulkan bahwa variabel kompetensi sumber daya manusia berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan alokasi dana desa. sebagai pemimpin pemerintahan di tingkat yang paling bawah, kepala desa mempunyai peranan yang sangat penting dalam mengarahkan dan memimpin perangkat desa serta masyarakat di desa menuju keberhasilan pembangunan baik secara moral maupun material. namun, sampai saat ini sebagian masyarakat masih menganggap bahwa pemerintah desa dinilai masih belum dapat melayani kebutuhan masyarakat secara optimal. hal ini dikarenakan kepala desa dalam memimpin penyelengaraan pemerintah desa dirasa kurang tegas berkaitan dengan disiplin kerja bagi para perangkat desanya. oleh sebab itu, sejalan dengan meningkatnya tuntutan akan hak–hak yang harus diterima oleh masyarakat, maka kinerja pemerintah desa juga semakin banyak mendapatkan sorotan dari lembaga formal yang menjadi instansi atasnya. penelitian yang dilakukan oleh neny (2017) tentang peran perangkat desa dalam akuntabilitas pengelolaan keuangan desa, juga menyimpulkan bahwa perangkat desa sangat berperan dalam pengelolaan keuangan desa dan secara keseluruhan pelaksanaan pengelolaan keuangan desa sesuai dengan permendagri no. 113 tahun 2014. berdasarkan uraian di atas, maka diperoleh beberapa rumusan, tentang pengaruh antara kompetensi sumber daya manusia terhadap akuntabilitas keuangan dana desa dan pengaruh antara peran kepala desa terhadap akuntabilitas keuangan desa desa. kerangka teoritis dan hipotesis landasan teori desentralization theory oates menyebutkan bahwa efisiensi ekonomi secara mendasar dapat ditingkatkan melalui delegasi dalam bentuk desentralisasi fiskal kepada pemerintah level terendah, sehingga mengakibatkan terjadinya peningkatan pertumbuhan ekonomi baik pada tingkat nasional dan regional (oates, 2006). pelayanan publik paling efisien jika diselenggarakan ditingkatan terdekat, yaitu dengan masyarakat, karena pemerintah lokal sangat memahami kebutuhan masyarakatnya dan efisien dalam penggunaan dananya. selain hal tersebut persaingan antar daerah juga dapat meningkatkan inovasi (oates, 2006). jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 205 stewardshiptheory teori stewardship diperkenalkan sebagai teori yang berdasarkan tingkah laku, perilaku manusia (behavior), pola manusia (model of man), mekanisme psikologis (motivasi, identifikasi dan kekuasaan) dalam sebuah organisasi yang mempraktikan kepemimpinan sebagai aspek yang memainkan peranan penting bagi sebuah pencapaian tujuan (ikhsan dan suprapto, 2008: 84). stewardship (suatu sikap melayani), merupakan suatu pandangan baru tentang mengelola dan menjalankan organisasi yang bergeser dari konsep kepemimpinan dan manajemen yang mengendalikan (control) dan mengarahkan, ke arah konsep pengaturan, kemitraan, dan kepemilikan secara bersama oleh anggota organisasi, yang merasa organisasi menjadi sesuatu miliknya ataupun satu kesatuan yang tidak dapat dipisahkan dari diri sendiri. berdasarkan teori stewardship, maka diasumsikan bahwa pemerintah desa dianggap sebagai pengelola yang meluruskan tujuan sesuai dengan tujuan pemerintah daerah dan pemerintah pusat serta keinginan dan kebutuhan masyarakat selaku principal. pemerintah desa akan berperilaku sesuai dengan aturan yang telah ditetapkan oleh perundang-undangan, namun ketika terjadi benturan antara kepentingan dua pihak tersebut, maka pemerintah desa sebagai steward akan berusaha bekerja sama dari pada menentangnya. hal ini dikarenakan pemerintah desa merasa kepentingan bersama menjadi lebih utama dan berperilaku sesuai dengan aturan pemerintah daerah dan pusat serta sesuai keinginan dan kebutuhan masyarakat merupakan pertimbangan yang rasional karena pemerintah desa lebih melihat pada usaha untuk mencapai tujuan organisasi dan bukan pada tujuan individu. teori akuntabilitas menurut mardiasmo (2009), akuntabilitas publik diartikan sebagai suatu kewajiban pihak pemegang amanah untuk memberikan pertanggungjawaban, menyajikan, melaporkan dan mengungkapkan segala aktivitas kegiatan yang menjadi tanggungjawabnya kepada pihak pemberi amanah yang memiliki hak dan kewenangan untuk meminta pertanggungjawaban tersebut. beberapa tipe akuntabilitas menurut mardiasmo (2009), yaitu: 1. akuntabilitas vertikal / internal (vertical accountability) akuntabilitas vertikal adalah pertanggungjawaban atas pengelolaan dana kepada otoritas yang lebih tinggi, misalnya pertanggungjawaban unit-unit pengelolaan dana kepada pemerintah daerah, pertanggungjawaban pemerintah daerah dan kepada pemerintah pusat. 2. akuntabilitas horizontal / eksternal (horizontal accountability) pertanggungjawaban horisontal yaitu pertanggungjawaban kepada masyarakat luas. peran kepala desa menurut uu ri no 6 tahun 2014, kepala desa adalah pemerintah desa atau yang disebut dengan nama lain yang dibantu perangkat desa sebagai unsur penyelenggara pemerintahan desa. kepala desa bertugas menyelenggarakan pemerintahan desa, melaksanakan pembangunan desa, pembinaan kemasyarakatan desa, dan pemberdayaan masyarakat desa. peran kepala desa menurut pendapat tjokroamidjojo (2000), diantaranya: 1. peran kepala desa sebagai motivator sebagai pendorong dan pemberi semangat kepada masyarakat setempat, agar agar ikut melakukan tindakantindakan yang positif, sehingga apa yang diharapkan dapat lebih berkembang dan suatu saat dapat menjadi penopang perekonomian yang ada 2. peran kepala desa sebagai fasilitator orang yang memberikan bantuan dan menjadi nara sumber yang baik untuk berbagai permasalahan serta memfailitasi kegiatan-kegiatan pembangunan desa memberikan kemudahan dan kelancaran dalam proses pembangunan sehingga program pembangunan desa dapat berjalan dengan baik. 3. peran kepala desa sebagai mobilisiator faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 206 orang yang mengarahkan atau menggerakkan untuk melakukan sesuatu yang berkaitan dengan sebuah pembangunan guna untuk kepentingan bersama. jadi kepala desa sebagai mobilisator yaitu kepala desa menggerakkan atau mengajak masyarakat untuk bersamasama melakukan tindakan yang nyata untuk membangun desa, misalanya melakukan gotong royong, memperbaiki tempat ibadah, serta memperbaiki tempat-tempat umum lainya. pelaporan dana desa kepala desa wajib menyampaikan laporan realisasi penyerapan dan capaian output dana desa setiap tahap kepada bupati/walikota. laporan realisasi penyerapan dan capaian output dana desa, terdiri atas: 1. laporan realisasi penyerapan dana desa dan capaian output tahun anggaran sebelumnya; dan 2. laporan realisasi penyerapan dana desa dan capaian output tahap i. selanjutnya, bupati/walikota menyampaikan laporan realisasi penyaluran dan laporan konsolidasi realisasi penyerapan dan capaian output dana desa kepada kepala kppn dengan tembusan kepada gubernur, menteri dalam negeri, menteri desa, pembangunan daerah tertinggal dan transmigrasi. laporan realisasi penyaluran dan laporan konsolidasi realisasi penyerapan dan capaian output dana desa terdiri atas : 1. laporan realisasi penyaluran dan laporan konsolidasi realisasi penyerapan dan capaian output dana desa tahun anggaran sebelumnya ; dan 2. laporan realisasi penyaluran dan laporan konsolidasi realisasi penyerapan dan capaian output dana desa tahap i. sedangkan, untuk laporan penggunaan dana desa diatur dalam permenkeu nomor 49/pmk.07/2016 tentang tata cara pengalokasian, penyaluran, penggunaan, pemantauan, dan evaluasi dana desa. penelitian terdahulu beberapa penelitian terdahulu, diantaranya baiq (2018) yang berjudul factors affecting of village financial management and its implications for stakeholders trust (studi di desa lombok tengah indonesia). hasilnya menunjukkan bahwa terdapat pengaruh antara sdm, dan partisipasi publik terhadap pengelolaan keuangan. namun, tidak terdapat pengaruh komitmen organisasi terhadap pengelolaan keuangan desa. saputra, (2016) yang berjudul efektivitas pengelolaan alokasi dana desa pada desa lembean kecamatan kintamani, kabupaten bangli tahun 2009-2014. hasilnya menunjukkan bahwa efektivitas pengelolaan alokasi dana desa dari tahun 2009-2014 sudah berada dalam kategori efektif. tingkat efektivitas pengelolaan alokasi dana desa pada desa lembean yaitu tahun 2009 (98,98%), 2010 (100%), 2011 (100%), 2012 (98,24%), 2013 (100%), dan 2014 (99,57%). namun, hambatan yang dialami dalam merealisasi alokasi dana desa pada desa lembean, yaitu tingkat pemahaman masyarakat terhadap add yang masih kurang, miss komunikasi, dan pencairan alokasi dana desa yang terlambat. untuk itu, guna menanggulangi hambatan dalam merealisasi alokasi dana desa dapat dilakukan dengan pelatihan bagi para staf desa agar dapat secara mandiri, baik dan benar dalam memahami pengalokasian dan pertanggung jawaban dana desa. simangunsong dan wicaksono (2017) evaluasi pengelolaan dana desa di kabupaten kepulauan yapen provinsi papua (studi kasus di desa pasir putih, kabupaten yapen selatan). hasilnya menunjukkan bahwa kualitas sumber daya manusia aparat desa pasir putih tidak memadai dibandingkan dengan tugas, wewenang, dan tanggung jawabnya. selain itu, jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 207 pendapatan desa kampung putih pada tahun 2015 hanya berasal dari dana desa dan partisipasi masyarakat masih sangat rendah. hipotesis penelitian hubungan kompetensi sumber daya manusia terhadap akuntabilitas keuangan dana desa dalam kajiannya yang dilakukan sejak januari 2015, komisi pemberantasan korupsi (kpk) mencatat 14 potensi penyelewengan dana desa yang meliputi aspek regulasi dan kelembagaan, tata laksana, pengawasan, dan sumber daya manusia (www.kpk.go.id). penelitian ekasari dan ivan (2017) menyatakan bahwa variabel kompetensi sumber daya manusia berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan alokasi dana desa. hasil tersebut sama dengan penelitiannya baiq (2018) dimana variabel kompetensi sumber daya manusia berpengaruh signifikan terhadap pengelolaan keuangan. sehingga, hipotesis yang diajukan sebagai berikut: h1 : ada pengaruh antara kompetensi sumber daya manusia terhadap akuntabilitas keuangan dana desa hubungan partisipasi masyarakat terhadap akuntabiliatas keuangan dana desa teori keagenan pada sektor publik menjelaskan tentang masyarakat sebagai prinsipal dalam hubungan keagenan mempunyai hak untuk mendapatkan pertanggungjawaban dari pengelolaan dana publik yang dilakukan oleh agen. dalam pengelolaan keuangan desa, partisipasi masyarakat dapat meningkatkan pembangunan desa. pembangunan masyarakat desa adalah gerakan pembangunan yang didasarkan pada peran serta masyarakat. atas dasar itu, maka kesadaran dan peran serta masyarakat perlu ditingkatkan, sehingga partisipasi masyarakat dalam pembangunan dirasakan sebagai suatu kewajiban bersama (umboh, 2004). penelitian yang dilakukan oleh ekasari dan ivan (2017) juga menyimpulkan bahwa variabel partisipasi anggaran berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan alokasi dana desa. niluh ayu (2017) juga menunjukkan bahwa variabel partisipasi masyarakat berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa. hipotesis yang diajukan sebagai berikut: h2 : ada pengaruh antara partisipasi masyarakat terhadap akuntabilitas keuangan dana desa hubungan peran kepala desa terhadap akuntabiliatas keuangan dana desa banyaknya kasus korupsi yang dilakukan oleh kepala desa pasca diterbitkannya uu no 6 tahun 2014 serta adanya kenaikan tingkat kemiskinan dari tahun 2013 sampai 2017 mengindikasikan ada hubungan antara peran perangkat desa dengan akuntabilitas keuangan dana desa dimana kepala desa tersebut memimpin. penelitian yang dilakukan oleh neny (2017) menunjukkan bahwa terdapat pengaruh antara peran kepala desa terhadap kinerja aparatur pemerintahan desa. sehingga, hipotesis yang diajukan sebagai berikut: h3 : ada pengaruh antara peran kepala desa terhadap akuntabilitas keuangan dana desa kerangka berpikir penelitian berdasarkan uraian hipotesis sebelumnya, maka selanjutnya dibuat kerangka berpikir sebagai berikut. faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 208 gambar 1. kerangka berpikir penelitian metode penelitian populasi dalam penelitian ini adalah semua desa yang ada di wilayah sleman yogyakarta. menurut data bps jumlah desa di wilayah diy sebagai berikut: tabel 1. jumlah desa di d.i.yogyakarta no. kabupaten/kota kec. desa kel. 1 kabupaten kulon progo 12 87 1 2 kabupaten bantul 17 75 3 kabupaten gunungkidul 18 144 4 kabupaten sleman 17 86 5 kota yogyakarta 14 45 daerah istimewa yogyakarta 78 392 46 sumber data: kemendagri peraturan menteri dalam negeri nomor 56 tahun 2017 tentang kode dan data wilayah administrasi pemerintah. sampel adalah bagian dari sejumlah karakteristik yang dimiliki oleh populasi yang digunakan untuk penelitian. penelitian ini menggunakan sampling incidental yaitu teknik penentuan sampel berdasarkan yang bersedia mengisi kuisioner dan cocok sebagai sumber data. jumlah anggota sampel sering dinyatakan dengan ukuran sampel. jumlah sampel yang diharapkan 100% mewakili populasi adalah jumlah anggota populasi itu sendiri. untuk menentukan ukuran sample menggunakan rumus slovin adalah sebagai berikut: n = n 1 + (n x e2) dimana : n = ukuran sampel n = populasi e = prosentasi kelonggaran ketidakterikatan karena kesalahan pengambilan sampel yang masih diinginkan jumlah populasi desa di sleman ada 86, maka jumlah sampel minimal adalah n = 86 1 + (86 x 0,052) = 70,78 atau 71 jadi, jumlah minimal responden adalah 71 desa. setiap desa terdiri dari kepala desa, sekertaris desa, kaur keuangan, bpd, masyarakat untuk mendapatkan informasi horizontal. jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 209 sedangkan, untuk mendapatkan informasi vertikal yaitu camat di kecamatan dimana desa tersebut bernaung. untuk responden masyarakat menggunakan teknik purposive sampling dengan kriteria, yaitu masyarakat yang aktif di setiap kegiatan desa. jenis dan sumber data jenis data yang digunakan pada penelitian ini adalah data primer. peneliti dengan data primer dapat mengumpulkan data sesuai dengan yang diinginkan, karena data yang tidak relevan dengan tujuan penelitian dapat dieliminir atau setidaknya dikurangi, untuk mengumpulkan data primer menggunakan kuisioner berdasarkan indikator sebagai berikut : tabel 2. indikator pengukuran variabel penelitian variabel dimensi pengukuran skala kompetensi sumber daya manusia (x1) pengetahuan skala likert keahlian sikap partisipasi masyarakat (x2) pengambilan keputusan skala likert pelaksanaan pengambilan manfaat evaluasi. peran kepala desa (x3) motivator skala likert fasilitator mobilisator akuntabilitas keuangan dana desa (y) akuntabilitas finansial skala likert teknik analisis data uji validitas dan reliabilitas kuesioner hasil uji menunjukkan bahwa seluruh koefisien bobot factor yang distandarkan (standardized loading factor) seluruhnya sudah lebih dari cut off value yang diisyaratkan. hal ini menunjukkan bahwa masing-masing indikator telah memiliki validitas dan reliabilitas yang memadai untuk mengukur kontrak yang digunakan dalam penelitian. uji statistik deskriptif statistik deskriptif dalam penelitian pada dasarnya merupakan proses transformasi data penelitian dalam bentuk tabulasi sehingga mudah dipahami dan diinterpretasikan. tabulasi menyajikan ringkasan, pengaturan atau penyusunan data dalam bentuk nilai maksimal, nilai minimal, nilai rata-rata, nilai standar deviasi. uji ini digunakan untuk mengetahui gambaran karakteristik responden dan variabel penelitian. untuk mengubah skor rata-rata menjadi nilai dengan kriteria, maka data yang mula-mula berupa skor, diubah menjadi data kualitatif (data interval) dengan skala empat. menurut djemari mardapi (2008) acuan pengubahan skor menjadi skala empat dapat dilihat pada tabel berikut ini: faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 210 uji normalitas uji normalitas bertujuan untuk menguji apakah dalam model regresi, variabel pengganggu atau residual memiliki distribusinormal. dalam uji normalitas, data dapat dikatakan berdistribusi normal apabila p-value skewness dan kurtosis > 0,05. normalitas menunjukkan hasil pengujian normalitas untuk semua variabel. evaluasi goodnes of fit hasil uji kesesuaian model mengindikasikan model fit dengan data. hal ini terlihat dari kriteria berikut ini : untuk chi-square (p value) chi-square (p value) > 0,05 model fit chi-square (p value) < 0,05 model fit untuk rmsea rmsea <= 0,08 model fit rmsea > 0,08 model tidak fit untuk p-value p-value > 0,05 model fit p-value < 0,05 model tidak fit untuk gfi gfi > 0,90 model fit gfi < 0,90 model tidak fit untuk agfi agfi > 0,90 model fit agfi < 0,90 model tidak fit untuk nfi nfi > 0,90 model fit nfi < 0,90 model tidak fit uji regresi linier berganda setelah memenuhi uji valididtas reliabilitas, uji normalitas, uji asumsi klasik, data dapat dianalisis dengan menggunakan uji regresi linier berganda. teknik analisis ini diproses dengan bantuan program lisrel 8.0 dengan persamaan sebagai berikut: persamaan regresi linier berganda pertama y = α +β1x1+ β2x2+β3x3 + e keterangan : y = akuntabilitas pengelolaan keuangan α = konstanta β1β3= koefisien regresi x1 = kompetensi sumber daya manusia x2 = partisipasi masyarakat x3 = peran kepala desa e = error term uji koefisien regresi secara parsial (uji t) uji t adalah pengujian yang dilakukan untuk mengetahui hubungan variabel bebas terhadap variabel terkait secara parsial. taraf signifikansi 5%. h0 : tidak ada pengaruh antara variable x terhadap variable y jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 211 ha : ada pengaruh antara variable x terhadap variabel y kriteria: t-value > 1,96 signifikan t-value < 1,96 tidak signifikan analisis koefisien determinasi (𝑹𝟐) koefisien determinasi (r2) digunakan untuk mengukur seberapa jauh kemampuan variabel-variabel independen dalam mempengaruhi variabel dependen. nilai koefisien determinasi (r2) adalah antara nol dan satu. jika nilai r2 yang kecil berarti kemampuan variabel-variabel independen dalam menjelaskan variabel dependen amat terbatas. jika koefisien determinasi sama dengan nol, maka variabel independen tidak berpengaruh terhadap variabel dependen. jika besarnya koefisien determinasi mendekati angka 1, maka variabel independen berpengaruh sempurna terhadap variabel dependen. dengan menggunakan model ini, maka kesalahan penganggu diusahakan minimum, sehingga r2 mendekati 1, dan perkiraan regresinya akan lebih mendekati keadaan yang sebenarnya. hasil dan pembahasan data yang dikumpulkan akan dianalisis untuk membuktikan pengaruh kompetensi sdm, partisipasi masyarakat, peran kepala desa terhadap akuntabilitas keuangan dana desa. data penelitian yang sudah terkumpul yang berasal dari kuesioner yang telah diisi oleh responden harus dilakukan uji validitas dan reliabilitas terlebih dahulu. agar, data yang diperoleh tersebut benar-benar andal, sehingga hasil penelitian dapat dipertanggung jawabkan. hasil uji validitas uji validitas digunakan untuk mengetahui ketepatan atau ketelitian suatu alat ukur dalam mengukur apa yang sedang diukur. dalam pengertian yang mudah dipahami, uji validitas adalah uji yang bertujuan untuk menilai apakah seperangkat alat ukur sudah tepat mengukur apa yang seharusnya diukur. kriterianya sebagai berikut : standarized > 0,40 maka valid standarized < 0,40 maka tidak valid atau t –value > 1,96 maka valid t-value < 1,96 maka tidak valid hasil yang diperoleh dimasukan dalam tabel sebagai berikut: tabel 2. hasil uji validitas no variabel indikator loading > 0.4 (standarized) loading >1,96 tvalue keputusan 1 x1 x11 0,86 18,20 valid x12 0,94 20,92 valid x13 0,84 17,61 valid 2 x2 x21 0,60 10,56 valid x22 0,77 14,24 valid x23 0,68 12,24 valid x24 0,74 13,57 valid 3 x3 x31 0,91 20,39 valid faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 212 no variabel indikator loading > 0.4 (standarized) loading >1,96 tvalue keputusan x32 0,95 21,75 valid x33 0,89 19,47 valid 4 y y11 0,85 valid y12 0,92 20,45 valid y13 0,88 19,27 valid gambar 2. hasil uji validitas 2. hasil uji realibilitas suatu kuesioner dikatakan reliabel atau handal jika jawaban seseorang terhadap pertanyaan adalah konsisten atau stabil dari waktu ke waktu. teknik yang digunakan dalam pengukuran reliabilitas ini adalah teknik cronbach alpha. suatu variabel dikatakan reliabel jika nilai cronbach alpha lebih besar dari 0.07 (sujarweni, 2018). tabel 3. hasil uji reliabilitas indikator cr > 0,70 keputusan x1 0.80 reliabel x2 0.73 reliabel x3 0.85 reliabel y 0.80 reliabel hasil uji validitas menunjukkan bahwa seluruh item pertanyaan dalam kuesioner mempunyai nilai cronbach alpha cr > 0,70. sehingga, dapat disimpulkan bahwa semua variabel yang digunakan pada penelitian ini telah reliabel. hasil uji statistik deskriptif berikut ini hasil uji statistik deskriptif responden berdasarkan jenis kelamin, jabatan dan umur. tabel 4. hasil uji deskriptif karakteristik responden berdasarkan jenis kelamin frequency percent valid percent cumulative percent valid pria 264 88.0 88.0 88.0 wanita 36 12.0 12.0 100.0 total 300 100.0 100.0 jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 213 tabel 5. hasil uji deskriptif karakteristik responden berdasarkan jabatan frequency percent valid percent cumulative percent valid kepala desa 50 16.7 16.7 16.7 sekertaris desa 50 16.7 16.7 33.3 bendahara 50 16.7 16.7 50.0 bpd 50 16.7 16.7 66.7 kecamatan 50 16.7 16.7 83.3 masyarakat 50 16.7 16.7 100.0 total 300 100.0 100.0 tabel 6. hasil uji deskriptif karakteristik responden berdasarkan umur frequency percent valid percent cumulative percent valid 31-40 tahun 26 8.7 8.7 8.7 41-50 tahun 134 44.7 44.7 53.3 51-60 tahun 112 37.3 37.3 90.7 >60 tahun 28 9.3 9.3 100.0 total 300 100.0 100.0 berdasarkan hasil uji statistik deskriptif, diperoleh hasil bahwa jumlah responden sebanyak 300 orang, lebih didominasi oleh responden pria sebanyak 264 orang. jumlah responden tersebut juga dibagi rata berdasarkan jabatannya, peneliti mengambil sampelnya secara sama, sebanyak 50 orang di setiap wilayah di d.i.yogyakarta. selain itu, jumlah responden juga didominasi paling banyak di usia produktif yaitu 41-50 tahun sebanyak 134 orang responden. hasil ini menunjukkan bahwa struktural organisasi di pemerintahan desa masih didominasi oleh kaum produktif tua yang mulai memasuki usia pensiun. sedangkan, perangkat desa yang tergolong di usia 31-40 tahun sebanyak 26 orang. hasil uji normalitas dalam uji normalitas di atas, data dapat dikatakan berdistribusi normal apabila p-value skewness dan kurtosis > 0,05. normalitas menunjukkan hasil pengujian normalitas untuk semua variabel / uji normalitas multivariate. berdasarkan hasil output di atas dapat dilihat bahwa variabel memenuhi normalitas. evaluasi goodnes of fit hasil uji kesesuaian model mengindikasikan model fit dengan data. berikut ini hasil ujinya. tabel 7. hasil uji evaluasi goodnes of fit goodness of fit hasil keputusan chi-square (p-value) 0,065 fit rmsea 0,069 fit faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 214 goodness of fit hasil keputusan p-value 0,000 fit gfi 0,93 fit agfi 0,91 fit nfi 0,97 fit dasar pengambilan kesimpulannya, didasarkan pada beberapa kriteria berikut ini. untuk chi-square (p value) chi-square (p value) > 0,05 model fit chi-square (p value) < 0,05 model fit untuk rmsea rmsea <= 0,08 model fit rmsea > 0,08 model tidak fit untuk p-value p-value > 0,05 model fit p-value < 0,05 model tidak fit untuk gfi gfi > 0,90 model fit gfi < 0,90 model tidak fit untuk agfi agfi > 0,90 model fit agfi < 0,90 model tidak fit untuk nfi nfi > 0,90 model fit nfi < 0,90 model tidak fit sehingga, berdasarkan hasil pengujian yang telah dilakukan menyimpulkan bahwa semua memenuhi goodness of fit. hasil uji hipotesis analisis data dilakukan dengan menggunakan pengujian untuk menjawab pengaruh kompetensi sdm, partisipasi masyarakat, peran kepala desa terhadap akuntabilitas keuangan dana desa. gambar 3. hasil uji hipotesis jurnal akuntansi issn 2303-0356 vol. 9, no.3 2019 hal. 201-218 215 kriteria: t-value > 1,96 signifikan t-value < 1,96 tidak signifikan berdasarkan hasil uji, maka diperoleh persamaan model sebagai berikut. y= 0,18*x1+0,17*x2+0,27*x3, errorvar = 0,72 ; r 2 =0,28 (0,088) (0,087) (0,069) (0,083) 2,07 1,97 3,89 8,64 dari perhitungan regresi linier berganda dengan menggunakan program ibm spss for windows, maka didapat hasil sebagai berikut : y= 0,18*x1+0,17*x2+0,27*x3, errorvar = 0,72 ; r 2 =0,28 dari persamaan tersebut di atas dapat dijelaskan : 1. hipotesis 1 menyebutkan bahwa variabel kompetensi sdm (x1) merupakan variabel yang diduga berpengaruh terhadap akuntabilitas keuangan dana desa. hasil pengujian hipotesis diperoleh nilai thitung sebesar 2,07. dengan demikian thitung berada pada daerah h0 ditolak dan ha diterima, maka angka tersebut menunjukkan nilai yang signifikan yang artinya terdapat pengaruh yang signifikan antara kompetensi sdm terhadap akuntabilitas keuangan dana desa. pengaruhnya positif artinya apabila kompetensi sdm semakin tinggi maka akuntabilitas keuangan dana desa semakin akuntabel. pernyataan h1 diterima. 2. hipotesis 2 menyebutkan bahwa variabel partisipasi masyarakat (x2) merupakan variabel yang diduga berpengaruh terhadap akuntabilitas keuangan dana desa. hasil pengujian hipotesis diperoleh nilai thitung sebesar 1,97. dengan demikian thitung berada pada daerah h0 ditolak dan ha diterima, maka angka tersebut menunjukkan nilai yang signifikan yang artinya terdapat pengaruh yang signifikan antara partisipasi masyarakat terhadap akuntabilitas keuangan dana desa. pengaruhnya positif artinya apabila partisipasi masyarakat semakin tinggi maka akuntabilitas keuangan dana desa semakin akuntabel. pernyataan h2 diterima. 3. hipotesis 3 menyebutkan bahwa variabel peran kepala desa (x3) merupakan variabel yang diduga berpengaruh terhadap akuntabilitas keuangan dana desa. hasil pengujian hipotesis diperoleh nilai probabilitas kesalahan sebesar 0,000 dibawah 0,05. hasil perhitungan pada regresi berganda diperoleh nilai thitung sebesar 5,428. dengan demikian thitung berada pada daerah h0 ditolak dan ha diterima maka angka tersebut menunjukkan nilai yang signifikan yang artinya terdapat pengaruh yang signifikan antara peran kepala desa terhadap akuntabilitas keuangan dana desa. pengaruhnya positif artinya apabila peran kepala desa semakin tinggi maka akuntabilitas keuangan dana desa semakin akuntabel. pernyataan h3 diterima. hasil uji koefisien determinasi (r2) y= 0,18*x1+0,17*x2+0,27*x3, errorvar = 0,72 ; r 2 =0,28 (0,088) (0,087) (0,069) (0,083) 2,07 1,97 3,89 8,64 hasil analisis regresi linier berganda tersebut dapat terlihat dari nilai r square sebesar 0,28 yang menunjukkan bahwa akuntabilitas keuangan dana desa dipengaruhi oleh 3 variabel yaitu kompetensi sdm, partisipasi masyarakat, peran kepala desa sebesar 28%, sisanya yaitu 72% akuntabilitas keuangan dana desa dipengaruhi variabel lain yang belum diteliti dalam penelitian ini. faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 216 penutup berdasarkan hasil pembahasan analisis data yang telah dijelaskan, maka diperoleh kesimpulan, diantaranya terdapat pengaruh yang signifikan antara kompetensi sdm terhadap akuntabilitas keuangan dana desa. pengaruhnya positif artinya apabila kompetensi sdm semakin tinggi, maka akuntabilitas keuangan dana desa semakin akuntabel. terdapat pengaruh yang signifikan antara partisipasi masyarakat terhadap akuntabilitas keuangan dana desa. pengaruhnya positif artinya apabila partisipasi masyarakat semakin tinggi maka akuntabilitas keuangan dana desa semakin akuntabel. terdapat pengaruh yang signifikan antara peran kepala desa terhadap akuntabilitas keuangan dana desa. pengaruhnya positif artinya apabila peran kepala desa semakin tinggi, maka akuntabilitas keuangan dana desa semakin akuntabel. keterbatasan penelitian ini terletak pada sulitnya memberikan pemahaman kepada sdm di pemerintahan desa perihal peraturan pelaporan pertanggungjawaban keuangannya dana desa, sehingga peneliti membutuhkan tambahan waktu di dalam penyelesaian penelitian ini, dengan berfokus pada pemberian pemahaman tentang dana desa dan pertanggung jawabannya. beberapa saran yang dapat diusulkan untuk penelitian selanjutnya dan bagi pemerintah desa diantaranya, yaitu: pemerintah daerah diharapkan aktif menyelenggarakan pembinaan dan pelatihan kepada pemerintah desa tentang pengelolaan dana desa, agar sdm yang bekerja di bidangnya, terutama di desa dapat memiliki pengetahuan yang sama dengan desa lainnya. sebagai pengendali atau controlling, maka setiap kepala desa diharapkan dapat lebih ekstra di dalam memantau laporan pertanggungjawaban keuangannya, agar lebih akuntabel di depan khalayak umum. daftar pustaka aucoin, p., & heintzman, r. 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(2009). partisipasi masyarakat dalam pemanfaatan alokasi dana desa melalui penguatan kelembagaan di kabupaten mappi. tesis. yogyakarta: universitas gajah mada. umboh, f. a. (2004). peningkatan partisipasi masyarakat dalam pembangunan desa di desa pinili kecamatan dimembe kabupaten minahasa. tesis. bogor: institut pertanian bogor. faktor yang menentukan (determinan) akuntabilitas keuangan dana desa pasca penerapan undang-undang nomor 6 tahun 2014 veronika wiratna sujarweni dan i made laut mertha jaya 218 lampiran analisis deskriptif kompetensi sdm, partisipasi masyarakat, peran kepala desa, akuntabilitas keuangan dana desa digunakan ibm spss untuk mengetahui analisis deskriptif dengan kriteria sebagai berikut (djemari mardapi, 2008) : x > = 3,5 = sangat tinggi/ sangat baik 3,5 > x > = 2,5 = tinggi / baik 2,5 > x > = 1,5 = rendah / kurang x < 1,5 = sangat rendah / sangat kurang tabel 8. hasil uji deskriptif n minimum maximum mean std. deviation x1 300 2.00 4.00 3.2168 .35815 x2 300 2.75 4.00 3.2138 .24384 x3 300 2.33 4.00 3.1618 .30834 y 300 2.50 4.00 3.1872 .29826 valid n (listwise) 300 statistika deskriptif untuk variabel kompetensi sdm nilai rata-rata sebesar 3,2168 berkategori baik. variabel partisipasi masyarakat mempunyai nilai rata-rata 3,2138 berkategori baik. variabel peran kepala desa mempunyai nilai rata-rata sebesar 3,1618 berkategori baik, variabel akuntabilitas keuangan dana desa mempunyai nilai rata-rata 3,1872 berkategori baik. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 171-184 171 kode etik akuntan publik dalam kaidah fikih muamalah public accounting code of ethics in the fiqih muamalah rules astuti dola bastina 1) , tjiptohadi sawarjuwono 2) , gemelthree ardiatus subekti 3) universitas airlangga abstract this study aims to contribute to determining decisions in an ethical dilemma of an auditor by the rules of fiqh muamalah. the principles of fiqh discussed in this article are the intention of all the charity requirements of an auditor, the intermediary law is the same as the auditor's objective law, the law of origin is lawful, unless there is a proposition that prohibits it, and the law prioritizes rejecting mafsadat rather than taking benefits. the approach in the formulation of this thought uses a literature study by comparing islamic figures who apply the muamalah fiqh rules in their daily lives with the case of auditors who have not applied muamalah fiqh rules in their work and focus on primary literature. this study proposes the principles of muamalah fiqh to address the auditor's ethical dilemma. the essence of ethical matters is very important in accounting, especially in the context of developing and enhancing the role of the accounting profession to be able to act professionally. keywords: auditing, ethics, fiqh, standard abstrak penelitian ini bertujuan mampu memberikan kontribusi untuk menentukan keputusan dalam dilema etis seorang auditor yang sesuai dengan kaidah-kaidah fikih muamalah. kaidah-kaidah fikih yang dibahas dalam artikel ini adalah niat syarat seluruh amal seorang auditor, hukum perantara sama dengan hukum tujuan seorang auditor, hukum asal muamalah adalah halal, kecuali ada dalil yang melarang, serta hukum mendahulukan menolak mafsadat daripada mengambil manfaat. pendekatan dalam perumusan pemikiran ini menggunakan studi kepustakaan dengan membandingkan antara tokoh islam yang menerapkan kaidah fikih muamalah dalam kehidupan sehari-harinya dengan kasus auditor yang kurang menerapkan kaidah fikih muamalah dalam pekerjaannya dan berfokus pada literatur primer. penelitian ini mengusulkan kaidah-kaidah fikih muamalah untuk mengatasi permasalahan dilema etis auditor. esensi perihal etis sangat penting dalam akuntansi terutama dalam rangka pengembangan dan peningkatan peran profesi akuntan untuk dapat bertindak secara profesional. kata kunci: audit, etika, fikih, standar. corresponding author : email : adbastina93@gmail.com 1) , tjiptohadi@feb.unair.ac.id 2) , gemel3as@gmail.com 3) doi : https://doi.org/10.33369/j.akuntansi.9.3.171-184 mailto:adbastina93@gmail.com mailto:adbastina93@gmail.com mailto:tjiptohadi@feb.unair.ac.id%202 mailto:gemel3as@gmail.com https://doi.org/10.33369/j.akuntansi.9.3.171-184 kode etik akuntan publik dalam kaidah fikih muamalah astuti dola bastina, tjiptohadi sawarjuwono dan gemelthree ardiatus subekti 172 pendahuluan profesi auditor merupakan profesi yang membutuhkan kepercayaan atas kualitas informasi yang dihasilkan yang diberikan kepada klien (singgih dan bawono, 2010). auditor haru mempunyai keahlian yang mumpuni terkait profesionalisme, pengetahuan dalam mendeteksi kekeliruan, kemampuan menjaga etika profesi (herawaty dan susanto, 2010), serta kualitas auditnya (alim et al., 2007). untuk memenuhi kebutuhannya auditor dituntut mematuhi kode etik, yaitu kesadaran berperilaku etis (futri dan juliarsa, 2014). namun, auditor selalu dihadapkan dengan dilema etika sewaktu berhadapan dengan pilihan antara nilai-nilai yang dipegang oleh auditor dan yang ada dalam suatu tatanan social dan waktu tertentu. hal ini terjadi dalam menghadapi situasi konflik tentang manajemen laba, operasi perusahaan atau kinerja yang tergambar dengan data yang lebih tinggi dengan maksud untuk mendapatkan penghargaan (tjun et al., 2013). dalam melakukan audit, biasanya auditor merasakan dilema etis saat mendapat intervensi dari satuan kerja, selain itu ketika auditor dihadapkan dengan klien yang merupakan seorang teman akan mengalami perasaan tidak enak hati saat melaporkan kesalahannya. selain itu, dilemma yang dirasakan auditor saat harus menghadapi persepsi publik, dimana auditor dianggap tidak dapat memberikan hasil yang maksimal ketika melakukan audit, semisal adanya persepsi bahwa auditor bisa disuap, lemah dan persepsi negatif lainnya. auditor merasa kecewa ketika terdapat intervensi yang dapat mempengaruhi opini audit (noviriani, ludigdo, & baridwan, 2018). dalam situasi konflik, klien selalu berupaya dan mencoba melakukan tekanan-tekanan terhadap auditor dengan memakasakan opini yang mungkin tidak sesuai atau melanggar etika. jika auditor memenuhi segala keinginan klien berarti auditor terindikasi melakukan pelanggaran standar professional, sedangkan jika menolak keinginan klien maka akan berdampak pemberian sanksi klien seperti kemungkinan penghentian penugasan (nichols dan price, 1976). dilemma auditor saat termotivasi menunjukkan kepatuhan terhadap etika profesi dan standar audit, sehingga auditor akan mengalami gejolak yaitu konflik audit (khoriyah, 2013). menurut teori konflik, keberadaan konflik audit memungkinkan untuk memicu suatu dilema etis bagi auditor (tsui dan gul, 1996). tekanan dapat memengaruhi keindependenan yang ditimbulkan dari konflik kepentingan antara auditor dan organisasi kliennya (manajemen dan pemegang saham) dikarenakan kebenaran laporan audit yang mungkin tidak terlihat dalam kepentingan entah itu di pihak manajemen atau pemegang saham atau kedua kelompok tersebut, konflik antara tugas profesional auditor dan kepentingan diri, konflik antara manajer dan pemegang saham, serta konflik antara organisasi klien dan orang ketiga. ketika dikaitkan kepada syariat, konflik-konflik tersebut merupakan contoh dari konflik muamalah. menurut noviriani et al., (2018) ada beberapa kesadaran yang harus dimiliki oleh seorang auditor, salah satunya adalah kesadaran spiritual yang dipegang oleh auditor teraktualisasi ke dalam perilaku etis editor. bila dikaitkan dengan hukum islam, maka terdapat cabang ilmu yang secara rinci mempelajari mengenai ketentuan-ketentuan syariat yang dapat diterapkan pada kehidupan sehari-hari manusia yang senantiasa berinteraksi dengan tuhan, sesama manusia dalam kehidupan sosial, ekonomi, politik, alam, dan mahluk hidup lainnya yang disebut dengan fikih. terdapat fikih yang khusus membahas mengenai interaksi antara manusia dengan manusia lainnya adalah fikih muamalah, di mana muamalah secara spesifik sangat berkaitan dengan jual beli (hendiana dan aly, 2016). sejauh ini, kebanyakan masyarakat belum memahami apa saja muamalah yang dilarang (septyan dan julianto, 2018). hukum islam dan kaidah-kaidah fikih dalam bidang muamalah sangatlah erat kaitannya, hal ini karena kedinamisan hukum islam yang terwujud dalam fikih sangat tergantung pada kaidah-kaidah fikih, serta keumuman dari kaidah-kaidah fikih dapat membuat jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 171-184 173 hukum islam mudah diterapkan pada segala situasi di setiap waktu dan tempat (iqbal, 2018). kaidah fikih merupakan satu disiplin ilmu yang menunjang untuk menjabarkan suatu hukum yang tak dapat ditemukan dalam nash (sofwan, 2018). kaidah fikih menyederhanakan berbagai masalah dalam cabang (furu‟) fikih islam. kaidah fikih menyelamatkan para mujtahid dari jatuh ke dalam lubang kontradiksi yang terjadi karena jika seorang mujtahid hanya terus mencari perintah atau larangan secara terpisah dalam nash tanpa menghubungkannya dengan prinsip-prinsip kolektif (shettima et al., 2016). lebih lanjut, shettima et al., (2016) juga menjelaskan ini memudahkan berbagai kalangan yang bukan ahli dalam hukum islam untuk memahami sebagian besar tema fikih tetapi melalui metodologi yang singkat. proses judgement auditor memutuskan suatu dilema etis selama ini hanya didasarkan oleh kode etik (ismail et al., 2016). pentingnya auditor menerapkan kaidah fikih muamalah dikarenakan auditor merupakan profesi yang sering berinteraksi dengan orang lain (ardini, 2010) yang dikelilingi oleh berbagai masalah-masalah furu‟ yang sangat kompleks. terkadang masalah-masalah tersebut membuat auditor mengalami permasalahan dilema etis. kebanyakan auditor bukanlah kalangan yang memahami hukum islam dan ilmu fikih sehingga mendapatkan kesulitan untuk mengatasi masalah dilema etis yang sesuai dengan hukum islam (iswanaji dan wahyudi, 2017). namun, kaidah fikih memudahkan auditor mengambil keputusan atau tindakan dalam masalah-masalah dilema etis. islam dalam fikih muamalah mengatur bagaimana seorang auditor dalam penentuan keputusan dilema etis. kaidah-kaidah fikih muamalah diharapkan mampu memberikan kontribusi untuk menentukan keputusan dalam dilema etis seorang auditor. maka dari itu peneliti mengajukan usulan auditor yang sesuai dengan kaidah fikih muamalah seperti: niat syarat seluruh amal seorang auditor, hukum perantara sama dengan hukum tujuan seorang auditor, hukum asal muamalah adalah halal, kecuali ada dalil yang melarang, serta hukum mendahulukan menolak mafsadat daripada mengambil manfaat agar dapat dijadikan pertimbangan auditor dalam menghadapi dilema-dilema etis. metode penelitian metode penelitian yang digunakan dalam artikel ini adalah metode literature review. hampir seluruh objek penelitian yang digunakan dalam penelitian ini berasal dari berbagai kumpulan literatur, diantaranya informasi mengenai kaidah fikih muamalah. oleh karena itu, pendekatan yang digunakan dalam penelitian ini ialah studi kepustakaan karena metode pengumpulan data yang digunakan yaitu penelusuran data historis dari berbagai macam literatur (bungin, 2007). kemudian, data dan informasi yang terkumpul dalam penelitian ini merupakan fakta empirik yang dikumpulkan dengan tujuan untuk memecahkan permasalahan dan memberikan sebuah usulan bagi prinsip dasar etika profesi auditor. penulis terlebih dahulu mengindentifikasi prinsip-prinsip dasar etika auditor. mengkaji berbagai literatur mengenai kaidah fikih khususnya bidang muamalah, kemudian mengidentifikasi kaidah fikih yang diharapkan dapat mengatasi permasalahan etis auditor, serta memberikan contoh-contoh praktik tidak etis auditor yang berkaitan dengan kaidah fikih muamalah yang diusulkan. kemudian menceritakan kisah-kisah nabi muhammad shalallahu „alayhi wa sallam dan para sabahat, tabi‟in (orang-orang yang mengikuti sahabat), tabi‟ut tabi‟in (orang-orang yang mengikuti tabi‟in) yang berperilaku sesuai dengan kaidah fikih muamalah yang diusulkan. dari perbandingan antara perilaku auditor dan sahabat tersebut, penulis menyimpulkan pentingnya auditor untuk menerapkan kaidah fikih muamalah dalam pekerjaannya. oleh karena itu, metode penelitian dengan pendekatan studi kepustakaan adalah metode yang paling sesuai untuk penelitian ini. jenis data yang digunakan berasal dari kode etik akuntan publik dalam kaidah fikih muamalah astuti dola bastina, tjiptohadi sawarjuwono dan gemelthree ardiatus subekti 174 sumber sekunder (zed, 2004) yang diperoleh dari berbagai literatur dalam bentuk cetak maupun yang diterbitkan melalui mesin pencari diantaranya google ataupun situs-situs publikasi ilmiah, website resmi instansi secara online. selain itu, literatur berupa ayat-ayat al-quran beserta tafsirnya dan al hadits yang menjelaskan mengenai etika secara umum seperti pada qs an-nisa‟ ayat 58. kemudian, literatur berupa kode etik akuntan profesional yang telah berlaku di indonesia penulis dapatkan melalui website resmi www.iaiglobal.or.id, kode etik akuntan profesional internasional yang disususn oleh federasi akuntan internasional penulis dapatkan melaui website resmi www.ifag.org, dan kode etik akuntan profesional yang telah sesuai dengan prinsip islam yang penulis dapatkan melalui website www.aaoifi.com. hal ini sesuai dengan apa yang disimpulkan oleh (bungin, 2007: 122) bahwa data yang digunakan oleh penulis disini tidak terbatas oleh ruang dan waktu, sehingga dengan adanya data ini membuat penulis mampu mengetahui hal-hal yang pernah terjadi terkait dengan etika auditor diwaktu silam serta ternyata islam sendiri sebelumnya telah mengeluarkan aturan etika pula melalui kitab sucinya yaitu al-qur'an. hasil dan pembahasan prinsip dasar etika auditor prinsip dasar yang wajib dimiliki oleh seorang auditor berdasarkan iapi adalah sebagai berikut: a. integritas, seorang auditor wajib memiliki sikap jujur dan lugas pada segala kegiatan audit. b. objektivitas, seorang auditor wajib memerhatikan hal-hal yang mengandung konflik kepentingan, atau bias pertimbangan yang ditimbulkan dari pribadi atau pihak lain yang bias. c. kompetensi dan kehati-hatian profesional, seorang auditor wajib memerhatikan pengetahuan dan keahlian profesional sehingga jasa kepada klien harus kompeten yang sesuai dengan standar professional audit yang berlaku. d. kerahasiaan, seorang auditor wajib menghargai kerahasiaan informasi yang berasal dari beragam kegiatan audit seperti interaksi dengan klien maupun pihak-pihak terkait. serta menjaga rahasia tersebut kepada pihak yang tidak berkepentingan kecuali dalam keadaan kewajiban hukum atau professional yang terikat pada auditor. e. perilaku profesional, merupakan tindakan seorang auditor dalam pemenuhan kewajiban hukum dan peraturan dan juga tidak melkuakan segala tindakan yang akan berdampak terhadap kepercayaan atas profesi auditor. kaidah-kaidah fikih muamalah pada praktik audit dalam praktik audit, dalam kaidah-kaidah fikih muamalah ada hal yang harus diperhatikan oleh seorang auditor. berikut adalah kaidah-kaidah fikih muamalah yang berkaitan dengan profesi auditor: 1. niat merupakan syarat seluruh amal seorang auditor al-quran melihat jual beli atau perdagangan mempunyai pengertian yang eskatologis yaitu perdagangan bukan hanya suatu aktivitas bisnis pertukaran barang atau jasa tapi juga “keyakinan, ketaatan, berinfaq, dan jihad fi sabilillah” (fachrudin, 2017). praktik jual beli atau muamalah sering membuat manusia lupa bahwa semua aktivitas seharusnya dikerjakan dalam rangka beribadah termasuk praktik audit. “fikih muamalah tak lebih dari sebuah aktivitas ibadah dari rangkaian setiap jenis aktivitas hidup manusia yang berarti beraktivitas ekonomi menggunakan aturan dan prinsip islam”. sehingga dalam melakukan praktik audit, auditor harus meluruskan niat dalam aktivitasnya agar http://www.aaoifi.com/ jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 171-184 175 mendapatkan ridho allah azza wa jalla. niat baik dapat mencerminkan ucapan serta perbuatan. sebaliknya, niat yang jelek mencerminkan ucapan dan amalan yang jelek (tuasikal, 2011). sebagaimana sabda nabi shallallahu „alaihi wa sallam, “sesungguhnya setiap amalan tergantung pada niat. dan setiap orang akan mendapatkan apa yang ia niatkan.” (hr. bukhari dan muslim). ini adalah kaidah fikih yang komprehensif yang memiliki implikasi yang telah dibahas oleh para ulama di berbagai bidang, termasuk masalah kesalehan, transaksi komersial, dan kejahatan. unsur niat sering mempunyai peranan dalam membedakan, misalnya, pembunuhan dari pembunuhan yang salah, pencurian dari penggunaan harta benda yang tak terbayangkan, dan kata-kata kiasan yang mungkin diucapkan oleh seorang suami untuk menyimpulkan kejadian atau perceraian (kamali, 2003). pada prinsipnya semua amalan yang kita lakukan bisa dinilai ibadah, tergantung pada niat seseorang (ulfa, 2019). dalam suatu amalan pada diri seseorang berkumpul banyak niat. sesuai dengan kadar niat yang dimilikinya yaitu niat yang baik, niat yang hasan, dan niat agar dapat lebih mendekatkan diri pada allaah subhanahu wa ta‟ala dengan ibadah bisa mendatangkan pahala, selain pahala beramal, akan mendapatkan pahala dari setiap niat yang berkumpul di dalam hatinya. sesuai dengan fungsinya, niat ada yang berfungsi untuk membedakan antara adat (kebiasaan) dan ibadah, serta dapat membedakan satu ibadah dan ibadah lainnya (ulfa, 2019), misalnya pekerjaan auditor yang bertujuan untuk mengaudit laporan keuangan. ketika auditor mengalami tekanan atas permintaan klien, auditor lebih memilih mengabaikan tekanan klien yang melanggar standar audit karena takutnya pada allah subahanu wa ta‟ala, maka itu bisa dinilai ibadah. sebagai seorang auditor ketika melakukan audit atas laporan keuangan dan seluruh kegiatan perusahaan atau organisasi dituntut untuk mempunyai sifat ikhlas. tujuan audit ialah untuk melaksanakan verifikasi bahwa subjek dari audit telah diselesaikan atau berjalan sesuai dengan standar, regulasi, dan praktik yang telah disetujui dan diterima oleh sebuah organisasi, ketika tujuan dari audit itu tidak hanya diniatkan oleh seorang auditor sebagai suatu pekerjaan, namun juga ada niat untuk mendekatkan diri pada allah subahanu wa ta‟ala, maka pekerjaannya bisa mendatangkan pahala. sungguh indah anugerah allaah subhanahu wa ta'ala kepada hambanya dengan dilipatgandakannya pahala suatu amalan untuk setiap niat yang baik. untuk memberikan penekanan yang lebih mendalam mengenai pentingnya auditor mengerti kaidah “niat syarat seluruh amal seorang auditor”, maka peneliti memberikan contoh peristiwa fraud crazy eddie. eddie antar yang merupakan pemilik dari crazy eddie telah melakukan fraud dengan meningkatkan nilai inventori dan mencatat utang jauh lebih rendah. fraud yang dilakukan tersebut karena antar lengan dengan harga saham perusahaan. auditor yang mengaudit perusahaan crazy eddie tidak mampu mengungkap bahwa inventori diungkapkan dengan setinggi-tingginya, namun kebalikannya, hutang dilaporkan serendahrendahnya. hal ini tidak dapat dideteksi dikarenakan pihak ketiga yang membantu menutupi kecurangan crazy eddie. auditor crazy eddie tidak menjaga amanah standar kode etik auditor yang telah ditetapkan, mereka telah menyalahgunakan haknya karena niatnya yang tidak baik. berbanding terbalik dengan kasus fraud eddie antar, pada masa kekhalifahan utsman bin affan beliau dituduh melakukan nepotisme, karena beliau menempatkan keluarga dan kerabatnya untuk menduduki jabatan-jabatan yang strategis pada masa pemerintahannya kode etik akuntan publik dalam kaidah fikih muamalah astuti dola bastina, tjiptohadi sawarjuwono dan gemelthree ardiatus subekti 176 (murtiningsih, 2018). utsman bin affan lebih mendahulukan keluarga dan kerabat-kerabatnya dari pada para sahabat yang senior, baik dari kaum muhajirin ataupun kaum anshar. salah satu alasan kenapa ahli sejarah menilai utsman bin affan melakukan nepotisme karena beliau mengangkat muawiyah bin abi sufyan yang merupakan salah satu kerabat dekat khalifah (murtiningsih, 2018). utsman bin affan menjadi seorang gubernur di daerah syam. namun ketika sesuatu perbuatan diawali dengan niat yang baik, maka amalannya juga akan baik. muawiyah bin abi sufyan menunjukkan bahwa meskipun beliau kerabat dekat dari khalifah utsman bin affan, tetapi beliau menunjukkan kinerjanya dengan maksimal dengan menunjukkan bahwa beliau menjadi gubernur utsman bin affan yang paling berpengaruh. beliau dikenal dengan kecakapan dan kemampuannya untuk memimpin sebuah daerah dan berhasil membawa umat islam pada puncak kejayaan dalam beberapa peperangan, termasuk melawan tentara bizantium. seharusnya seorang auditor dapat bersikap seperti muawiyah bin abi sufyan dalam menjalankan tugas profesinya. beliau menunjukkan bahwa hal-hal yang dituduhkan kepadanya bisa beliau buktikan dengan memberikan bukti bahwa kinerjanya sangat bagus yang sesuai dengan awal niat baiknya. 2. hukum perantara sama dengan hukum tujuan seorang auditor dalam kaidah ini membahas tentang halal dan haram setiap aktivitas seseorang dalam menjalankan kehidupannya. di antara cabang kaidah ini adalah bahwasanya allah subhanahu wa ta‟ala menyuruh agar senantiasa menyampaikan amanat kepada yang berhak menerimanya (tuasikal, 2015) seperti pada qs an-nisa :58 ibnu katsir (4: 124) menjelaskan ayat ini sebagai perintah untuk manusia agar senantiasa menyampaikan amanat kepada yang berhak. katsir menjelaskan bahwa amanat itu adalah hak allah subhanahu wa ta‟ala. termasuk di sini hak-hak yang menyangkut hambahamba allah subhanahu wa ta‟ala sebagian dari mereka atas sebagian yang lain, yang berhak menerimanya. karena amanat tersebut dapat dituntut pada hari kiamat kelak. kamali (2008) menjelaskan bahwa jika terdapat suatu yang berhukum haram maka sarana atau perantara menuju kepada hal tersebut juga menjadi haram. namun sebaliknya jika hukum yang dimaksud wajib maka sarana atau perantara untuk melakukan perbuatan tersebut menjadi wajib. perantara yang dimaksud sarana untuk mengantarkan atau menyampaikan sesuatu pada tujuan. dalam hal hukum antara perantara dan tujuan ibn al-rifa‟ah dalam (kamali, 2008) menerangkan tergantung bentuknya yaitu: (a) suatu hal yang pasti akan menjerumuskan kepada yang haram maka hukumnya haram pula, (b) suatu hal yang jelas tidak membawa keharaman, tapi bercampur dengan suatu hal yang mendapat kepada hal yang haram maka diperlukan kehati-hatian. hal yang harus diperhatikan adalah jika perbuatan itu jarang membawa kepada hal yang haram maka tidak perlu dilakukan penutupan sarana karena akan dipandang berlebihan, dan (c) jika sesuatu dapat menimbulkan hal yang haram dan juga dapat membawa kepada hal yang diperbolehkan, maka dpertimbangkan manfaat dan mudharatnya. muslim yang baik senantiasa mengimani bahwa allah ta‟ala senantiasa memperhatikan segala ciptaanya termasuk manusia. seorang auditor selalu mempunyai rasa takut ketika ingin melakukan hal-hal yang tidak dibenarkan yang tidak disukai allah dan tidak menghiraukan apakah pihak lain setuju atau tidak, dan suka atau benci (muddatstsir dan kismawadi, 2017). sikap ini merupakan sensor diri sehingga ia mampu bertahan terusmenerus dari godaan yang berasal dari profesi pekerjaannya (rosyadi, 2018). dalam melakukan pekerjaannya akuntan syariah harus bisa meyakini bahwa apapun yang jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 171-184 177 dilakukannya selalu mendapatkan pengawasan dari allah dan akan ia pertanggung jawabkan kelak semua apa yang telah dilakukannnya. saat auditor mengetahui laporan keuangan yang sedang di audit ada unsur maksiat, maka auditor berdosa juga atas pekerjaan auditornya, misal ketika auditor melakukan audit pada perusahaan dan dihadapkan pada posisi dihalangi klien dalam memperoleh bukti yang cukup dan kompeten untuk mengevaluasi ada atau tidaknya unsur pelanggaran hukum seperti fraud oleh klien yang mana telah atau nantinya memiliki dampak material terhadap hasil laporan keuangan, akan tetapi seorang auditor mengabaikan dan tidak melaporkan kejanggalan tersebut sehingga memengaruhi opini auditor menjadi tidak obyektif, akhirnya opini laporan keuangan yang diterbitkan wajar tanpa pengecualian maka itu adalah pelanggaran etika yang dilakukan oleh seorang auditor, dan termasuk kemaksiatan kepada allaah subhanahu wa ta‟ala karena tidak amanat. maka seharusnya auditor menjaga independensi sehingga opini apapun yang dibuat tidak berdasarkan subyektif semata. profesi auditor membutuhkan seseorang yang amanah, bertanggungjawab mengungkapkan hal-hal fakta yang terjadi di lapangan (harddiana et al., 2017). sesuai dengan hadist nabi muhammad shollallahu „alayhi wa sallam yang berpesan, “tunaikanlah amanah kepada orang yang menitipkan amanah padamu.” (hr. abu daud no. 3535 dan at tirmidzi no. 1624, hasan shahih). dengan pembahasan amanah tersebut, auditor diharapkan mampu menerapkan salah satu dari kaidah fikih muamalah sebagai kode etik seorang auditor. untuk memberikan penekanan yang lebih mendalam mengenai pentingnya auditor mengerti kaidah “hukum perantara sama dengan hukum tujuan seorang auditor”, maka peneliti memberikan contoh peristiwa akuntan publik kasner sirumapea dan kap tanubrata, sutanto, fahmi, bambang dan rekan saat mengaudit pt. garuda indonesia yang dilaporkan oleh salah satu komisaris dari pt. garuda indonesia yang melakukan prosedur audit yang tidak sesuai dengan standar akuntansi yang terbukti melaporkan angka pendapatan fiktif pada laporan keuangan tahun 2018. pada satu sisi, pihak yang pertama kali yang disalahkan adalah akuntan publik dan kantor akuntan publiknya, mereka dianggap tidak kompeten memeriksa laporan audit klien. di sisi yang lain menyalahkan pt garuda indonesia yang mana mereka telah membuat laporan keuangan terlebih dahulu sebelum akhirnya nanti di audit eksternal. adanya kasus ini menunjukkan kurang amanahnya pihak-pihak yang telah diberi amanah. berbanding terbalik dengan kasus pt garuda indonesia, penulis mencoba mengaitkan dengan kisah nabi muhammad yang amanah. kisah rasulullah dan khadijah yang diceritakan dalam sirah nabawiyah (ishaq dan hisyam, 2004: 143). pada saat rasulullah menjadi karyawan dari khadijah, beliau bekerja sangat amanah. nabi muhammad dan maisaroh istrinya berjualan ke syam dengan membawa barang-barang dagangan yang telah dipercayakan oleh khadijah untuk dijual. sesampainya di syam, nabi muhammad dan maisaroh menawarkan dagangannya kepada para pengunjung, dan dagangannya habis laku terjual. sebelum balik ke mekkah, nabi muhammad membeli barang dagangan untuk dijual lagi di mekkah. sesampainya di mekkah, nabi jualan dan dapat keuntungan yang didapat sangat besar dan majikannya merasa puas dari penjualan tersebut. nabi muhammad diberikan upah yang besar sesuai dengan usahanya. hasil dari penjualannya beliau laporkan dan serahkan semuanya kepada maisaroh tanpa ada yang beliau potong sedikitpun. dari kisah tersebut terlihat bahwa nabi muhammad sangat peduli terhadap pentingnya amanah. seharusnya seorang auditor dapat bersikap seperti nabi muhammad sholallahu „alayhi wa sallam, beliau sangat menjaga amanah yang telah diberikan kepadanya walaupun sebenarnya selalu ada celah untuk melakukan kecurangan, akan tetapi beliau selalu menjaga amanah tersebut. kode etik akuntan publik dalam kaidah fikih muamalah astuti dola bastina, tjiptohadi sawarjuwono dan gemelthree ardiatus subekti 178 3. hukum asal muamalah adalah halal, kecuali ada dalil yang melarang auditor menurut hukum syariah, asal hukum muamalah segala perbuatan bersifat mubah sebelum ada dalil yang menunjukkan keharamannya (susamto, 2016), dengan kata lain, tindakan tersebut boleh dilakukan sebelum adanya dalil al-quran dan al-hadits atau fatwa ulama yang melarang. dalil kaidah ini adalah: “dia-lah allah, yang menjadikan segala yang ada di bumi untuk kamu dan dia berkehendak (menciptakan) langit, lalu dijadikan-nya tujuh langit dan dia maha mengetahui segala sesuatu.” (qs. al baqarah: 29) kaidah ini mengandung makna yang sangat besar dalam kehidupan manusia. kaidah ini membebaskan manusia untuk melakukan segala kegiatan muamalah seperti jual-beli, bersosialisasi, berorganisasi, pendidikan, keluarga, hobi, politik, dll selama tidak terdapat dalil yang melarang. kaidah ini secara spesifik berhubungan dengan urusan dunia manusia (hidayatullah, 2020). kaidah ini menjelaskan bahwa pelarangan hanya dapat dilakukan ketika terdapat dalil yang jelas mengenai pelarangannya (permana, 2020). ketika kita membaca dalam al qur'an bahwa allah “telah menciptakan semua yang ada di bumi untuk keuntunganmu” (qs al-baqarah ayat 29), dan juga hadits yang menyatakan: “apa pun yang telah dibuat allah halal adalah halal dan apa pun yang diberikan-nya sebagai haram adalah haram, dan semua yang di atasnya dia tetap diam diampuni ”, kesimpulan dapat diambil bahwa kita diizinkan untuk menggunakan sumber daya bumi untuk keuntungan kita, dan bahwa kecuali ada sesuatu yang secara khusus dinyatakan terlarang (kamali, 2008). kaidah ini pula memberikan persepsi bahwa segala ilmu ekonomi yang sudah ada bukan berarti tidak sesuai dengan islam dan bukan pula berarti semuanya sesuai dengan ketentuan islam (fachrudin, 2017). jadi sebenarnya terdapat lapangan yang luas sekali dalam bidang muamalah. manusia hanya perlu mengidentifikasi dan menghindari hal-hal yang haram. manusia juga leluasa melakukan apa saja, dan berkreasi dalam bidang muamalah (batubara, 2019). hal ini juga berlaku pada masalah-masalh muamalah kontemporer. auditor hanya perlu mengidentifikasi tindakan-tindakan yang dilarang dalam islam. sehingga auditor dapat melakukan inovasi dan kreativitas dalam rangka ijtihad untuk mengatasi masalahmasalah muamalah kontemporer khususnya di bidang akuntansi dan audit (batubara, 2019). hukum asal perikatan auditor adalah boleh (mubah), namun menjadi haram ketika terdapat praktik-praktik yang diharamkan dalam islam, seperti riba, gharar, dan maytsir. riba, dalam praktik ini contohnya ketika memeriksa laporan keuangan sebuah perusahaan/organisasi, dilihat kebenaran transaksinya, misalnya ada pinjaman yang ada suku bunga, salah satu tugas auditor adalah melihat dicatat atau tidaknya bunga. ketika memeriksa benar atau tidaknya dibayarkan bunga, bunganya dihitung maka seorang auditor itu berdosa. dalam islam suku bunga bank dikenal sebagai riba, riba hukumnya haram, tidak boleh dibayarkan. maka sebaiknya ketika melakukan perikatan audit, seorang auditor muslim harus menyebutkan bahwa dia tidak boleh menyentuh area riba. kasus snp finance terjadi karena perikatan audit (audit engagement) yang cukup lama. hal ini tentu menimbulkan resiko yang besar yaitu kedekatan antara auditor dan klie n sehingga menyebabkan kurangnya independensi dan sikap skeptisme auditor. kasus enron juga merupakan hasil dari perikatan audit yang dapat membuka celah untuk melakukan pemufakatan dalam melakukan tindak kejahatan. kedua kasus diatas merupakan kurang jelasnya dan praktik gharar dalam ruang lingkup audit dan batasan hubungan antara auditor dengan klien. batasan ruang lingkup audit juga bertujuan untuk mencegah pemufakatan jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 171-184 179 kejahatan auditor dan klien serta berfungsi untuk meningkatkan independensi dan skeptisme auditor. perikatan audit harus terlepas dari prkatik gharar (ketidakjelasan). perikatan audit harus dapat menjelaskan tujuan, tanggung jawab dan pembatasan tanggung jawab, ruang lingkup, dan akses auditor. sehingga, auditor maupun klien dapat melakukan transaksi muamalah sesuai dengan hak dan kewajibannya. perikatan audit yang jelas juga mampu memberikan perlindungan terhadap audit atas tindakan kejahatan atau fraud yang dilakukan oleh klien. dalam suatu perikatan, auditor juga dapat menilai resiko atas perikatan audit. hal ini tentu menjadi pertimbangan fee audit. namun lebih jauh, penliaian resiko juga bertujuan untuk menentukan keputusan menerima atau menolak perikatan audit. keberadaan hak memilih (khiyar) dalam perikatan dapat membantu auditor terhindar dari kemudharatan atas perikatan audit yang beresiko menimbulkan praktik-praktik yang diharamkan oleh islam. 4. hukum mendahulukan menolak mafsadat daripada mengambil manfaat dalam kaidah ini lebih baik menolak mafsadat daripada mengambil manfaat. firman allah: “dan janganlah kamu memaki sembahan-sembahan yang mereka sembah selain allah, karena mereka nanti akan memaki allah dengan melampaui batas tanpa pengetahuan. demikianlah kami jadikan setiap umat menganggap baik pekerjaan mereka. kemudian kepada tuhan merekalah kembali mereka, lalu dia memberitakan kepada mereka apa yang dahulu mereka kerjakan”. (al-an‟am: 108) dalam tafsir ibnu katsir beliau menjelaskan ayat ini turun untuk melarang rasul-nya dan kaum mukminin untuk menghina sembahan-sembahan selain allah subhanahu wa ta‟ala dan hanya pada tuhan merekalah kembali mereka. ayat ini dijelaskan oleh ibnu katsir bahwa meskipun terdapat maslahat dalam celaan tersebut, namun juga terkadung mafsadat (kerusakan) yang lebih besar daripada itu. ibnu kasir menjelaskan kerusakan adalah balasan kaum kafir atas celaan kamum muslimin. kaidah ini merupakan perintah dan larangan antara hal yang dapat meimbulkan baik maslahat dan mafsadat. kaidah ini berisi mengenai pertimbangan dalam suatu hal yaitu saat masalahat hilang atau menimbulkan mafsadat yang lebih banyak, maka janganlah melakukan hal tersebut (aprillia et al., 2018). bahkan menjadi haram ketika menimbulkan mafsadat yang lebih besar dan mendapatkan sedikit maslahat (hakim dan irawan, 2019). kaidah ini menganjurkan agar auditor lebih mengutamakan untuk menghindari atau tidak menjalakan prosedur-prosedur audit yang menimbulkan mudharat yang besar meskipun dapat menciptakan mafaat yang sama besarnya. syaikhul islam juga menjelaskan secara rinci bahwa pertimbangan atas maslahat dan mafsadat haruslah sesuai syariat. sehingga jika terdapat hal-hal yang berisi ma‟ruf dan mungkar, dan tidak bisa memisahkan antara keduanya, bahkan mengerjakan semuanya atau meninggalkan semuanya, maka tidak boleh memerintahkan mengamalkan hal ma‟ruf atau mencegah kemungkaran kecuali setelah melakukan kajian atas permasalahan tersebut (sa‟id, 2014). manusia memiliki beragam pilihan hidup termasuk menjadi akuntan. akuntan diberi pilihan untuk taat syariat atau tidak. akuntansi syariah yang telah berkembang menjadi alternatif bagi seorang calon akuntan sebagai sebuah lahan pekerjaan yang memilki keunikan (muddatstsir dan kismawadi, 2017). untuk memberikan penekanan yang lebih mendalam mengenai pentingnya auditor mengerti kaidah “mendahulukan menolak mafsadat daripada mengambil manfaat”, maka kode etik akuntan publik dalam kaidah fikih muamalah astuti dola bastina, tjiptohadi sawarjuwono dan gemelthree ardiatus subekti 180 peneliti memberikan contoh peristiwa “fraud crazy eddie”. dapat diketahui secara luas, bahwa auditor yang menjadi pemeriksa perusahaan milik eddie antar ini adalah auditor muda milik peat marwick main (pmm) yang nantinya lebih dikenal dengan kpmg. auditor yang menangani crazy eddie adalah beberapa auditor muda dan masih kurang berpengalaman yang baru lulus kuliah. para auditor muda tersebut juga hanya di supervisi oleh senior auditor yang hanya lebih tua beberapa tahun dengan mereka. para auditor tersebut diketahui tidak melakukan uji pengendalian (test of control) terhadap crazy eddie, walaupun mereka tahu bahwa perusahaan tersebut memiliki pengendalian internal yang jelek. tidak dilakukkannya pengujian tersebut dikarenakan para auditor lebih memilih untuk mempercayai perkataan dari karyawan crazy eddie, yang memang ditugaskan oleh atasan mereka untuk memengaruhi penilaian auditor terhadap perusahaan. auditor pmm juga tidak melakukan pengujian terhadap laporan kuartal crazy eddie, hal tersebut dikarenakan auditor lebih terfokus pada pemeriksaan laporan tahunan secara keseluruhan dan juga karena waktu audit yang tidak terlalu lama. selama waktu audit, eddie antar memberikan perintah kepada karyawannya untuk “mendekati” para auditor muda pmm, dan efek yang terjadi adalah terbaginya fokus auditor untuk melakukan proses audit, dengan “meladeni” karyawan crazy eddie tersebut. dengan adanya fokus yang terbagi dan juga waktu audit yang singkat, maka auditor tidak melakukan pengujian yang seharusnya dilakukan saat proses audit berlangsung. adanya kedekatan berlebihan antara auditor dengan klien membuat penilaian mereka tidak objektif. kedekatan yang berlebihan terbukti membuat auditor terlalu percaya dengan apa yang dikatakan oleh kliennya, sehingga tidak memeriksa secara detil apa yang sesungguhnya terjadi. karena kelalaian auditor untuk memberikan penilaian secara objektif itulah yang membuat fraud crazy eddie berjalan mulus, sehingga merugikan para pemegang saham hingga total kerugian sebesar lebih dari $100 juta. berbanding terbalik jika “mendahulukan menolak mafsadat daripada mengambil manfaat”. kisah seorang hakim pada masa kekhalifaan ali bin abi thalib, yang membuat keputusan merugikan bagi beliau (hafiz, 2015). dikisahkan pada suatu hari beliau sedang berjalan melewati rumah-rumah penduduk madinah, di tengah perjalanannya, beliau melihat baju zirah beliau yang sebelumnya hilang dicuri oleh orang lain berada di rumah kafir yahudi. tidak lama setelah melihat baju zirah tersebut, beliau mengajak orang yahudi itu ke pengadilan untuk membuktikan kepemilikan atas baju zirah tersebut. dalam hukum pengadilan islam, dibutuhkan minimal dua orang saksi laki-laki atau dua orang perempuan untuk menggantikan satu orang saksi laki-laki. peraturan islam juga menyebutkan bahwa anak kandung tidak bisa dijadikan saksi penguat dalam pengadilan (hafiz, 2015). saat pengadilan berlangsung ali bin abi thalib hanya bisa membawa satu saksi perempuan, sehingga hakim syuraih yang saat itu memimpin persidangan masih mewajibkan beliau untuk membawa lagi tiga orang saksi perempuan. karena beliau tidak mampu menghadirkan saksi tambahan, baju zirah yang seharusnya milik beliau diputuskan oleh hakim menjadi milik orang kafir yahudi. ali bin abi thalib adalah seorang khalifah yang menunjuk syuraih untuk menjadi hakim, seorang sepupu nabi muhammad shalallahu „alayhi wasallam, dan seseorang yang di didik secara pribadi oleh nabi muhammad shalallahu „alayhi wasallam, namun argumen beliau tetap kalah di mata hakim syuraih, karena tidak sesuai dengan pedoman dalam pengadilan yang seharusnya. dalam kisah tersebut hakim syuraih lebih memilih untuk menaati aturan hukum dalam islam dibanding mengikuti pendapat dari beliau, terlepas dari kedekatan hakim syuraih dengan beliau. seharusnya seorang auditor dapat bersikap seperti hakim syuraih dalam membuat keputusan. keputusan yang dibuat secara objektif pasti akan selalu membawa manfaat yang baik di masa mendatang, kepada orang banyak. keputusan auditor yang objektif juga dapat mencegah timbulnya hal yang merugikan di masa mendatang, terlepas dari efek atau imbas yang ditimbulkan oleh keputusan auditor pada masa kini. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 171-184 181 penutup dengan pembahasan kaidah-kaidah fikih muamalah tersebut jika itu diterapkan maka diharapkan seorang auditor dalam menentukan sikap bisa mempertimbangkan atau bahkan kaidah fikih muamalah dapat berkontribusi dalam penentuan keputusan dilema etis, auditor bisa bekerja secara objektif dan lebih dipercaya oleh klien dan masyarakat publik yang membaca laporan keuangan dari perusahaan klien. esensi perihal etis sangat penting dalam akuntansi terutama dalam rangka pengembangan dan peningkatan peran profesi akuntan untuk dapat bertindak secara profesional. auditor dalam melakukan profesinya sangatlah erat kaitannya dengan individu lainnya. dalam islam, interaksi antar manusia diatur dalam fikih muamalah. penentuan hukum fikih muamalah harus didasarkan pada kaidah-kaidah fikih muamalah yang sudah mapan. dalam kaitannya dengan auditor, kaidah fikih muamalah dapat memberikan alat bantu bagi auditor untuk memutuskan persoalan-persoalan etis. karena auditor memisahkan agama dengan pekerjaan, maka mereka tidak memiliki prinsip dalam bekerja, sehingga mereka sering terkena dilema etis. auditor yang tidak menerapkan kaidah fikih muamalah cenderung kinerjanya mengarah ke hal-hal yang kurang baik setelah dibandingkan dengan kisah para sahabat nabi, tabi‟in, tabi‟ut tabi‟in yang menerapkan kaidah fikih muamalah. auditor seharusnya menerapkan kaidah fikih muamalah dalam pekerjaannya sebagai akuntan publik, karena fikih muamalah mengajarkan seluruh kegiatan yang berhubungan dengan muamalah manusia yang sesuai dengan perintah dan larangan dari allah subhanahu wa ta‟ala beserta dengan hukum-hukum islam yang sudah ditetapkan seperti wajib, sunnah, mubah, makruh, dan haram. penelitian ini memiliki keterbatasan yaitu penelitian hanya menggunakan satu sumber data yaitu literature review. sehingga penelitian selajutnya diharapkan dapat menggunakan sumber data yang lainnya seperti observasi dan wawancara. penelitian selanjutnya diharapkan dapat menggali kaidah-kaidah fikih muamalah yang lain yang dapat diterapkan dalam praktik audit. kode etik akuntan publik dalam kaidah fikih muamalah astuti dola bastina, tjiptohadi sawarjuwono dan gemelthree ardiatus subekti 182 daftar pustaka alim, m. n., hapsari, t., & purwanti, l. 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(2004). metode penelitian kepustakaan. retrieved november 13, 2019, from yayasan pustaka obor indonesia website: https://books.google.co.id/books/about/metode_penelitian_kepustakaan.html?hl=id&id= zg9sdaaaqbaj&redir_esc=y. 141 jurnal akuntansi doi: https://doi.org/10.33369/j.akuntansi.9.2.141-160 vol. 9, no.2 2019 hal. 141-160 pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) the effect of independence, objectivity, knowledge, work experinece, integrity , on audit quality (study on west java provincial inspectorate in 2018) yohana ariska sihombing1), dedik nur triyanto2) universitas telkom, bandung abstract audit quality is the implementation of audit conducted in accordance with the standard so able to disclose and report in case of violations made by the client. the purpose of this research is to analyse matters relating to audit quality. this research intends to know the influence of independent variables both simultaneously and partially. in this study, the independent variables are independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel is the quality of the audit. the population in this study was the internal auditor of the west java province of 2018 with a total of 31 respondents and a sampling technique in this study was a method of census sample techniques. the analytical methods in this study are the descriptive statistical analysis and multiple regression analyses using the spss 23 software. based on the results of the test, the value of r square in this study is fifty five percent, it is mean that the independent variabel effects the dependent variable by fifty five percent while the remaining of forty five percent is influenced by other factors. simultaneous variability of independence, objectivity, knowledge, work experience, and integrity significantly affect the quality of the audit. partial independence variables have a significant positive effect on the audit quality. a partial variable objectivity, knowledge, work experience, and integrity have no effect on the quality of auditing. key words : independence, objectivity, knowledge, work experience, integrity, audit quality abstrak kualitas audit merupakan audit yang dilaksanakan berdasarkan standard yang berlaku sehingga mampu mengungkapakan dan apabila ada terjadi pelanggaran oleh klien maka dapat dilaporkan .penelitian ini bertujuan untuk menganalisis hal – hal yang berkaitan dengan kualitas audit. penelitian ini bermaksud untuk mengetahui pengaruh variabel independen baik secara simultan dan secara parsial. dalam penelitian ini, yang menjadi variabel independen yaitu independensi, objektivitas, pengetahuan, pengalaman kerja, dan integritas sedangkan varaibel dependen yaitu kualitas audit. populasi dalam penelitian ini adalah auditor internal inspektorat provinsi jawa barat tahun 2018 dengan jumlah responden 31 orang dan teknik pengambilan sampel dalam penelitian ini adalah metode teknik sampel jenuh. dalam penelitian ini menggunakan metode analysis statistik deskriptif dan analisis regresi berganda dengan menggunakan software spss 23. berdasarkan hasil pengujian, nilai r square pada penelitian ini adalah sebesar lima puluh lima persen, artinya bahwa variael independen mempengaruhi variabel dependen sebesar lima puluh lima persen sedangkan sisanya sebesar empat puluh lima persen dipengaruhi faktor lain. secara simultan varaibel independensi, objektivitas, pengetahuan, pengalaman kerja, dan integritas berpengaruh secara signifikan terhadap kualitas audit. secara parsial variabel independensi berpengaruh positif signifikan terhadap kualitas audit. secara parsial variabel objektivitas, pengetahuan, pengalaman kerja, dan integritas tidak berpengaruh terhadap kualitas audit. kata kunci : independensi, objektivitas, pengetahuan, pengalaman kerja, integritas, dan kualitas audit. https://doi.org/10.33369/j.akuntansi.9.2.141-160 pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 142 corresponding first author: yohana ariska sihombing email addresses for corresponding author: yohana.sihombing96@gmail.com , dedik.triyanto@gmail.com first submission received: 24 juni 2019 revised submission received: 14 september 2019 accepted: 23 september 2019 pendahuluan dimasa sekarang ini pemerintah dituntut dalam melaksanakan fungsinya secara transparan dan akuntabel untuk menciptakan good governance dan clean governance, sehingga dibutuhkan adanya aparatur pemerintah yang kompeten, independen dan sistem pengendalian intern guna mengawasi, mengevaluasi dan menjamin kinerja pemerintahan agar tugas dan fungsinya terlaksana dengan baik serta kebijakan – kebijakan yang ditetapakan sesuai dengan ketentuan yang berlaku baik secara ekonomis, efektif, efisien, bebas dari tindakan korupsi kolusi dan nepotisme. peraturan pemerintah nomor 60 tahun 2008 tentang sistem pengendalian intern pemerintah menyatakan aparat pengawas intern pemerintah (apip) merupakan aparat yang melakukan pengawasan intern atas penyelenggaraan tugas dan fungsi instansi pemerintah termasuk akuntabilitas keuangan negara yang melakukan pengawasan intern melalui review, audit, eveluasi, pemantauan, dan kegiatan pengawasan lainnya. meskipun jawa barat meraih penghargaan dari menteri keuangan atas keberhasilan menyajikan laporan keuangan pada tahun 2016 – 2017 dengan capaian standard tertinggi dalam akuntansi keuangan pemerintah. namun ternyata yang terjadi masih ditemukannya kasus tindak korupsi yang dikarenakan apip tidak diberdayakan semaksimal mungkin. banyaknya korupsi di daerah yang melibatkan sejumlah pejabat mengindikasikan bahwa keberadaan apip tidak menjamin pemerintah yang bersih dari tindak kecurangan. yang menjadi persoalan adalah independensi dan kompetensi apip yang sering kali diragukan. etika profesi auditor diatur dalam kode etik aparat intern pemerintah bahwa auditor dalam menjalankan tugasnya harus taat terhadap standar yang berlaku umum dan bebas dari pengaruh pihak lain. auditor juga harus kompeten baik dari segi pengalaman dan pengetahuan yang dimiliki auditor sehingga dalam melakukan pemeriksaan dapat menemukan celah terhadap kecurangan. menurut agoes (2012) , audit adalah suatu pemeriksaan yang dilakukan oleh pihak yang independen secara sistematis dan kritis, terhadap laporan keuangan yang telah disusun oleh manajemen, beserta catatan – catatan pembukuan dan bukti – bukti pendukungnya, bertujuan untuk dapat memberikan pendapat mengenai kewajaran laporan keuangan tersebut. independensi merupakan kode etik yang diatur dalam spkn menyatakan bahwa independensi adalah suatu sikap dan tindakan dalam melaksanakan pemeriksaan untuk tidak dipengaruhi oleh siapapun dan tidak memihak kepada siapapun hasil penelitian dianawati & ramantha (2013)sejalan dengan ika et.al (2013) mengatakan bahwa independensi mimiliki pengaruh dalm meningkatkan kualitas audit. faktor lain yang mempengaruhi kualitas audit adalah objektivitas. berdasarkan kode etik aparat intern pemerintah indonesia , objektivitas adalah sikap jujur yang tidak dapat dipengaruhi opini dan pertimbangan individu atau golongan dalam mengambil suatu tindakan. hasil penelitian fitriani (2013) menyatakan bahwa objektivitas auditor memilki pengaruh yang signifikan terhadap kualitas audit. pengetahuan audit adalah pemahaman auditor dalam melakukan proses auditnya secara efektif. seorang auditor yang memiliki pengetahuan dalam melaksanakan proses auditnya akan memberikan hasil yang baik mailto:yohana.sihombing96@gmail.com1 mailto:dedik.triyanto@gmail.com2 jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 143 daripada auditor yang tidak memiliki pengetahuan dalam proses auditnya (ainia, 2011). dalam menjalankan fungsinya sebagai apip, auditor inspektorat membutuhkan pengalaman sebanyak mungkin sehingga dapat juga menunjang kompetensinya. auditor yang memiliki pengalaman yang cukup akan menjadi pembelajaran bagi auditor dalam meningkatkan nilai kualitas audit yang dihasilkan. hasil penelitian widiastuti (2016) menyatakan bahwa pengalaman kerja auditor akan mempengaruhi kualitas audit yang dihasilkan. faktor integritas juga dapat mempengaruhi kualitas audit, menurut sukriah (2009) dalam parasayu (2014) menyatakan integritas dapat menerima perbedaan pendapat yang jujur dan kesalahan yang tidak disengaja, namun tidak dapat menerima kecurangan. kerangka teoritis dan hipotesis kualitas audit menurut de angelo (1981) kualitas audit merupakan peluang auditor kemungkinan menemukan kemudian melaporkan mengenai pelanggaran suatu sistem akuntansi klien. dalam melakukan audit auditor harus memiliki independensi sehingga dapat memberikan opini atau kesimpulan sesuai dengan fakta yang terjadi tanpa ada pengaruh dari pihak yang berkepentingan. sedangkan menurut dewi (2016) kualitas audit merupakan tindakan dimana seorang auditor melaporkan hasil audit berdasarkan bukti – bukti yang ada kepada pihak yang berkepentingan sesuai dengan standar auditing yang sudah ditetapkan oleh aparat pengawas intern pemerintah (apip). audit yang berkualitas adalah ketika dalam melakukan proses audit sesuai dengan standar yang ditetapkan dan auditor dapat mendeteksi kekeliruan atas penyajian laporan keuangan auditee sehingga dapat dilakukan evaluasi untuk meningkatkan kewajaran suatu laporan keuangan. independensi menurut mulyadi (2002:9) dalam (widiastuti, 2016) mendefinisikan independensi sebagai keadaan tidak dikendalikan dan bebas dari pengaruh pihak lain, tidak tergantung pada orang lain. akuntan publik yang independen haruslah akuntan publik yang tidak dapat terpengaruh dan tidak dapat dipengaruhi oleh berbagai opini yang berasal dari luar diri akuntan dalam mempertimbangkan fakta yang dijumpainya dalam pemeriksaan. dalam melaksanakan fungsinya auditor haruslah bersikap independen sehingga dapat menghasilkan audit yang berkualitas. auditor yang mempertahankan sikap indepedensinya baik dalam penyusunan program, dalam praktisi dan dalam pelaporan akan mempengaruhi hasil pemeriksaan yang dilakukan. auditor yang tidak independen akan mudah diintervensi oleh pihak lain sehingga informasi yang diberikan bukan berasal dari diri auditor. sebab dengan adanya independensi auditor maka dalam melaksanakan pemerikasaan tidak akan dipengaruhi oleh pihak lain dan auditor juga bebas dari tekanan – tekanan dari pihak lain. sehingga semakin tinggi sikap independensi auditor maka berpengaruh dalam meningkatkan kualitas audit. sehingga variabel indpendensi memiliki pengaruh yang positif terhadap kualitas audit. h1 : independensi berpengaruh signifikan positif terhadap kualitas audit. objektivitas menurut hery (2017:267) objektif adalah sikap mental bebas yang harus dimiliki oleh auditor internal. dalam melaksanakan pemeriksaan bahwa auditor tidak boleh menilai segala sesuatu berdasarkan hasil penilaian orang lain dan dapat membebaskan diri dari suatu keadaan yang dapat membuat mereka mejadi tidak dapat memberikan penilaian secara professional dan objektif. objektivitas berhubungan erat dengan independensi, karena auditor yang objektif adalah auditor yang memberikan pendapat sesuai dengan kondisi yang sebenarnya. objektivitas pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 144 yang dimiliki auditor tidak dapat dipengaruhi oleh orang lain apalagi yang mencari keuntungan atas hasil pemeriksaan audit. sehingga semakin tinggi sikap objektivitas auditor, maka akan meningkatkan kualitas audit. h2 : objektivitas berpengaruh signifikan positif terhadap kualitas audit. pengetahuan menurut tubbs (1992) dalam (parasayu & 2014) menyatakan bahwa dalam mendeteksi sebuah kesalahan, pengetahuan merupakan hal yang harus dimiliki auditor mengenai apa dan bagaimana kesalahan terjadi. seorang auditor tidak akan dapat melaksanakan auditnya tanpa memiliki pengetahuan seperti pengetahuan akan entitas yang diaudit, pengetahuan akan sektor pemerintahan dan pengetahuan mengenai standar yang berlaku umum. auditor yang memiliki tingkat pengetahuan yang tinggi akan dapat mengawasi dan mengevaluasi suatu entitas dan mendapat opini audit yang berkualitas. semakin banyak pengetauan yang dimiliki auditor maka diharapkan dapat meningkatkan kualitas audit. sehingga variabel pengetahuan memiliki pengarauh yang positif terhadap kualitas audit. h3 : pengetahuan berpengaruh signifika positif terhadap kualitas audit. pengalaman kerja menurut kovinna & betri (2013) mengenai pengalaman kerja merupakan suatu proses pembelajaran dan penambahan perkembangan potensi bertingkah laku baik dan pendidikan formal maupun nonformal kemudian bisa juga diartikan sebagai suatu proses yang menjadikan seseorang kepada pola tingkah laku yang lebih tinggi. seseorang yang memiliki banyak pengalaman akan semakin mahir dan ahli dalam menekuni bidangnya. sebab segala sesuatu yang dilakukan secara berulang akan membuat seseorang semakin terbiasa dan semakin mudah melakukannya. demikian juga auditor pengalaman – pengalaman yang dimiliki auditor akan sangat berguna bagi auditor dalam melaksanakan audit untuk selanjutnya. sehingga semakin banyak pengalaman auditor maka dapat meningkatkan kualitas audit. h4 : pengalaman kerja berpengaruh signifikan positif terhadap kualitas audit. integritas dalam pudiklatwas bpkp (2008:5), integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan professional. integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan bagi anggota dalam menguji semua keputusan yang diambil. auditor diharuskan untuk menjunjung tinggi nilai integritas. dengan adanya integritas auditor akan melaksankan tanggungajwabnya dengan bijaksana sesuai dengan peraturan yang berlaku. auditor yang berintegritas tidak akan melakukan tugasnya untuk kepentingan pada satu pihak namun sesuai dengan standar dan tidak juga dipengaruhi oleh pihak manapun. nilai integritas yang dimiliki auditor dalam melaksanakan tugasnya akan menghasilkan audit yang berkualitas. h5 : integritas berpengaruh signifikan positif terhadap kualitas audit. metode penelitian pada penelitan ini berdasarkan metodenya tergolong ke dalam jenis penelitian kuantitatif. dimana mengkaji fenomena ilmiah kemudian melihat kaitannya antar variabel dari suatu maslah yang ditetapkan. berdasarkan jenis tujuannya penelitian ini disusun dengan deskriptif dan verifikatif. tipe penyelidikan bersifat kausalitas yang artinya suatu variabel menyebabkan perubahan variabel lain. tingkat keterlibatan peneliti yaitu tidak mengintervensi data dan penelitian ini dilakukan secara individu. waktu pada penelitian ini menggunakan cross– jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 145 sectional yang artinya jenis survey yang mengamati sebuah objek penelitian, baik satu maupun beberapa objek dengan mengumpulkam data pada waktu yang bersamaan. variabel penelitian variabel pada penelitian ini terdiri dari variabel dependen dan variabel independen. dengan variabel dependen yaitu kulitas audit dan variabel independen terdiri dari independensi (x1), objektivitas (x2), pengetahuan (x3), pengalaman kerja (x4), dan intergritas (x5). variabel kualitas audit menurut menurut de angelo (1981), kualitas audit merupakan peluang auditor kemungkinan menemukan kemudian melaporkan mengenai pelanggaran suatu sistem akuntansi klien. dalam melakukan audit auditor harus memiliki independensi sehingga dapat memberikan opini atau kesimpulan sesuai dengan fakta yang terjadi tanpa ada pengaruh dari pihak yang berkepentingan.variabel kualitas audit pada penelitian ini diadopsi dari parasayu & rohman (2014) diukur dengan menggunakan indikator sebagai berikut: 1. kesesuaian pemeriksaan dengan standar audit. 2. kualitas hasil audit. variabel independensi independensi adalah sikap dimana pihak lain tidak dapat mempengaruhi opininya. variabel independensi pada penelitian ini menggnakan indikator yang digunakan oleh diukur dengan menggunakan indikator: 1. independensi penyusunan program. 2. independensi dalam praktisi. 3. independensi dalam pelaporan. variabel objektivitas objektivitas adalah sikap yang dalam mempertimbangkan fakta tidak memihak kepada siapapun, terlepas dari kepentingan pribadi yang melekat pada fakta yang dihadapinya. variabel objektivitas menggunakan indikator yang digunakan oleh sukriyah et al (2009) diukur dengan dengan indikator sebagai berikut: 1. bebas dari benturan kepentingan. 2. pengungkapan kondisi sebenarnya sesuai fakta. variabel pengetahuan berdasarkan kode etik aparat intern pemerintah mengatakan bahwa kompetensi merupakan seseorang yang memiliki karateristik berupa keterampilan, pengetahuan, dan sikap perilaku yang dibutuhkan dalam pelaksanaan tugas jabatannya. variabel pengetahuan diukur dengan menggunakan indikator berdasarkan standar apip sebagai berikut: 1. pengetahuan umum 2. pendidikan dan pengetahuan berkelanjutan variabel pengalaman kerja merupakan suatu proses pembelajaran dan penambahan perkembangan potensi bertingkah laku baik dari pendidikan formal maupun non formal atau bisa saja diartikan sebagai suatu proses yang membawa seseorang kepada suatu pola tingkah laku yang lebih tinggi. variabel pengalaman kerja diukur dengan mengguakan indikator berdasarkan spkn yang telah dimodifikasi diukur dengan menggunakan sebagai berikut: pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 146 sangat tidak setuju tidak setuju netral setuju sangat setuju 52.0% 20.0% 68.0% 84.0% 100.0% 36.0% 1. lama kerja melakukan audit 2. banyaknya tugas pemeriksaan. variabel integritas integritas merupakan kualitas yang menjadi patokan bagi anggota dalam menguji semua keputusannya sebagai landasan kepercayaan publik. variabel integritas diukur dengan menggunakan indikator yang pernah digunakan oleh sukriyah et al (2009) sebagai berikut: 1. keberanian auditor 2. sikap bijaksana 3. tanggungjawab auditor jenis dan teknik pengumpulan data data yang digunakan dalam penelitian ini adalah data primer. data primer tersebut diperoleh dengan menggunakan pertanyaan dalam bentuk kuesioner yang ditujukan kepada auditor internal inspektorat provinsi jawa barat sebagai responden dalam penelitian ini. kuesioner dalam penelitian ini terdiri dari enam bagian dimana setiap bagian terdiri dari variabel – variabel pada penelitian ini. kuesioner disebarkan kepada auditor beserta surat permohonan berisi tentang penjelasan tujuan penelitian. kuesioner diisi berdasarkan petunjuk yang dibuat secara sederhana dan jelas sehingga memudahkan responden dalam melakukan pengisian. populasi, sampel dan teknik pengambilan sampel populasi dalam penelitian ini merupakan seluruh auditor internal inspektorat provinsi jawa barat dengan jumlah 45 orang. namun setelah kuesioner disebar hanya 31 responden yang bersedia mengisi kuesioner. karena jumlah responden kurang dari 100 responden makan metode pemilihan sampel yang digunakan yaitu metode sampel jenuh/sensus. sampel jenuh adalah teknik penentuan sampel bila anggota populasi digunakan sebagai sampel (sugiyono, 2014). pada penelitian ini populasi auditor internal sebanyak 31 orang dijadikan sebagai sampel. statistik deskriptif pada penelitian ini menggunakan garis kontinum sebagai berikut: gambar 1 garis kontinium analisis yang digunakan dalam penelitian ini adalah yaitu analisis regresi linier berganda dengan tujuan untuk menguji bagaimana pengaruh varaibel independen yang terdiri dari independensi, objektivitas, pengetahuan, pengalaman kerja, dan integritas terhadap varaibel dependen yaitu kualita audit pada inspektorat provinsi jawa barat. model yang digunakan untuk analisis regresi linear berganda adalah sebagai berikut: y = α+ x1 β1 + x2 β2 + x3 β3 + x4 β4 + x5 β5 + e y : kualitas audit x1 : independensi auditor x2 : objektivitas audit x3 : pengetahuan auditor x4 : pengalaman auditor jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 147 x5 : integritas α : konstanta β1β3 : koefisien regresi hasil dan pembahasan karakteristisk responden responden penelitian diambil dari auditor inspektorat provinsi jawa barat. data penelitian diperoleh dari jawaban responden. jumlah sebaran kuesioner yang kembali adalah sebanyak 31 orang artinya terdapat 31 auditor yang bersedia mengisi kuesioner. biodata pegawai pada kuesioner yang disebar terdiri atas nama, jenis kelamin, pendidikan terakhir, lama bkerja sebagai auditor, banyak penugasan yang pernah ditangani. berdasarkan pendidikan terkahir mayoritas auditor jenjang pendidikan s2 yaitu 52%. sedangkan berdasarkan lama bekerja sebagai auditor mayoritas auditor bekerja diatas 15 tahun yaitu 42%. kemudian berdasarakan banyaknya penugasan audit, mayoritas auditor memiliki diatas 20 tahun penugasan yaitu 71%. uji validitas uji validitas digunakan untuk mengetahui kelayakan butir – butir dalam suatau daftar pertanyaan dalam mendefinisikan sutau variabel. uji validitas dalam penelitian ini menggunakan rumus korelasi product moment pearson. sutau instrument dapat dikatakan valid apabila hasil perhitungan koefisien korelasi menunjukkan sebesar 0,4556 atu lebih untuk n=31 dengan tingkat signifikansi 5%. pada penelitian ini seleuruh instrument dinyatakan valid karena memiliki r hitung lebih besar dari 0,4556. berikut merupakan tabel hasil uji validitas pada penelitian ini: tabel 1 hasil uji validitas variabel item pertanyaan r hitung r tabel keterangan kualitas audit (y) 1 0,700 0,4556 valid 2 0,723 0,4556 valid 3 0,761 0,4556 valid 4 0,554 0,4556 valid 5 0,661 0,4556 valid 6 0,565 0,4556 valid 7 0,688 0,4556 valid independensi (x1) 8 0,725 0,4556 valid 9 0,600 0,4556 valid 10 0,678 0,4556 valid 11 0,682 0,4556 valid 12 0,623 0,4556 valid 13 0,727 0,4556 valid 14 0,764 0,4556 valid 15 0,762 0,4556 valid 16 0,762 0,4556 valid objektivitas (x2) 17 0,760 0,4556 valid 18 0,517 0,4556 valid 19 0,701 0,4556 valid 20 0,692 0,4556 valid 21 0,660 0,4556 valid 22 0,653 0,4556 valid 23 0,653 0,4556 valid pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 148 variabel item pertanyaan r hitung r tabel keterangan pengetahuan (x3) 24 0,746 0,4556 valid 25 0,489 0,4556 valid 26 0,515 0,4556 valid 27 0,664 0,4556 valid 28 0,527 0,4556 valid pengalaman kerja (x4) 29 0,818 0,4556 valid 30 0,660 0,4556 valid 31 0,587 0,4556 valid 32 0,517 0,4556 valid 33 0,559 0,4556 valid 34 0,684 0,4556 valid 35 0,482 0,4556 valid integritas (x5) 36 0,491 0,4556 valid 37 0,619 0,4556 valid 38 0,540 0,4556 valid 39 0,483 0,4556 valid 40 0,576 0,4556 valid 41 0,540 0,4556 valid 42 0,658 0,4556 valid 43 0,535 0,4556 valid sumber: data primer yang diolah, (2019) uji reliabilitas pengujian dalam penelitian ini dilakukan dengan menghitung koefisien cronbach alpha dari masing – masing instrument dalam suatu variabel dengan menggunakan spss. instrumen dapat dikatan handal atau reliabel apabila memiliki cronbach alpha>0,6 . berikut adalah hasil perhitungan uji reliabilitas dalam bentuk tabel: tabel 2 uji reliabilitas no variabel cronbach alpha titik krisis keterangan 1 kualitas audit 0,680 0,6 reliabel 2 independensi 0,871 0,6 reliabel 3 objektivitas 0,747 0,6 reliabel 4 pengetahuan 0,646 0,6 reliabel 5 pengalaman audit 0,720 0,6 reliabel 6 integritas 0,680 0,6 reliabel sumber: data primer yang diolah spss (2019) hasil analisis statistik deskriptif analisis statistik deskriptif bertujuan menggambarkan atau mendeskripsikan data kuesioner yang telah diisi oleh responden dengan apa adanya. hasil analisis statistik deskriptif variabel dependen yaitu kualitas audit dengan hasil 90% berada pada kategori sangat setuju. variabel independensi dengan skor 92% berada pada kategori sangat setuju. objektivitas dengan skor 91% berada pada kategori sangat setuju. pengetahuan dengan skor 88% berada pada kategori sangat setuju. pengalaman kerja dengan skor 81% berada pada kategori setuju. integritas memiliki hasil 88% berada pada kategori sangat setuju. berikut merupaka tabel statistik deskriptif pada penelitian ini: jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 149 tabel 3 hasil analisis statistik deskriptif variabel skor total skor ideal presentase kualitasaudit 978 1085 90% independensi 1279 1395 92% objektivitas 850 930 91% pengetahuan 822 930 88% pengalaman 884 1085 81% integritas 1096 1240 88% uji asumsi klasik uji normalitas uji normalitas dilakukan untuk melihat apakah nilai residual terdistribusi normal atau tidak. model regresi yang baik adalah distribusi data normal atau mendekati normal. pengujian normalitas pada penelitian ini digunakan metode yang dilakukan dengan bantuan spss versi 23. hasil yang diperoleh adalah sebagai berikut: gambar 1. hasil uji normalitas uji multikoliniearitas uji multikolieniaritas adalah untuk melihat apakah atau tidak korelasi yang tinggi antara variabel – variabel bebas dalam suatu model regresi linear berganda. alat yang digunakan menguji gangguan multikolienaritas adalah variance inflation factor (vif) dibawah 10 dan nilai tolerance tidak kurang 0,1 maka model dapat dikatakan terbebas dari muktikolienaritas. tabel berikut adalah hasil pengujian multikoliearitas: tabel 4 hasil pengujian multikolinieritas coefficientsa model collinearity statistics tolerance vif (constant) x1 0,299 3,341 x2 0,225 4,451 x3 0,467 2,142 x4 0,730 1,371 x5 0,627 1,594 pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 150 uji heteroskedastisitas pengujian heteroskedastisitas dilakukan untuk mengetahui apakah model regresi terjadi ketidaksamaan variance dari residual satu pengamatan ke pengamatan lain. model regresi yang baik adalah yang homoskedastisitas. berikut adalah diagram scatterplot yang diolah dengan menggunakan spss: gambar 2. hasil uji heteroskedastisitas analisis regresi berganda pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. perhitungan hasil analisis regresi berganda dengan dibantu program spss, diperoleh hasil perhitungan sebagai berikut: tabel 2 hasil pengujian regresi berganda model unstandardized coefficients b std. error (constant) 3,429 3,265 x1 0,405 0,157 x2 0,442 0,302 x3 -0,209 0,228 x4 0,011 0,169 x5 -0,043 0,162 model persamaan regresi yang dapat dituliskan dari hasil pengujian tersebut dalam bentuk persamaan regresi sebagai berikut: y = 3,429+ 0,405x1 + 0,442x2 0,209x3 + 0,011x4 0,043x5 tabel 3. uji hipotesis simultan anovaa model sum of squares df mean square f sig. 1 regression 262,881 5 52,576 8,287 ,000b residual 158,609 25 6,344 total 421,490 30 a. dependent variable: y b. predictors: (constant), x5, x4, x3, x1, x2 jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 151 tabel 4. uji hipotesis parsial coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta (constant) 3,429 3,265 1,050 0,304 independensi (x1) 0,405 0,157 0,578 2,578 0,016 objektivitas (x2) 0,442 0,302 0,379 1,465 0,155 pengetahuan (x3) -0,209 0,228 -0,165 -0,919 0,367 pengalaman kerja (x4) 0,011 0,169 0,010 0,067 0,947 integritas (x5) -0,043 0,162 -0,041 -0,266 0,792 a. dependent variable: kualiats audit (y) pembahasan pengaruh independensi, objektivitas, pengetahuan, pengalaman kerja, integritas secara simultan terhadap kualitas audit berdasarkan hasil uji hipotesis secara simultan seperti yang ditujukkan pada tabel 4.12 diperoleh nilai signifikansi yaitu 0,000 < 0,05 sehingga h0 ditolak yang berarti secara simultan variabel independensi, objektivitas, pengetahuan, pengalaman kerja, integritas berpengaruh signifikan terhadap kualitas audit di inspektorat provinsi jawa barat pengaruh independensi terhadap kualitas audit berdasarkan hasil pengujian, nilai signifikansi adalah sebesar 0,016 < 0,05 menunjukkan bahwa varaibel independensi (x1) berpengaruh postif signifikan terhadap kualitas audit. dengan demikian disimpulkan bahwa h0 ditolak, hipotesis yang menyatakan independensi berpengaruh terhadap kualitas audit diterima. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh imron et.al (2017) dan rabiatul, et.al (2018) bahwa independensi secara parsial berpengaruh terhadap kualitas audit. pengaruh objektivitas terhadap kualitas audit berdasarkan hasil pengujian nilai signifikansi adalah sebesar 0,155 > 0,05 menunjukkan bahwa varaibel objektivitas (x2) tidak berpengaruh terhadap kualitas audit. sehingga dapat disimpulkan bahwa h0 diterima, hipotesis yang menyatakan objektivitas berpengaruh terhadap kualitas audit ditolak. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh himawati & putri (2017) dan susilo & widyastuti (2015) bahwa objektivitas auditor tidak berpengaruh terhadap kualitas audit. pengaruh pengetahuan terhadap kualitas audit berdasarkan hasil pengujian nilai signifikansi adalah sebesar 0,367 > 0,05 menunjukkan bahwa varaibel pengetahuan (x3) tidak berpengaruh terhadap kualitas audit. sehingga dapat disimpulkan bahwa h0 diterima, hipotesis yang menyatakan pengetahuan berpengaruh terhadap kualitas audit ditolak. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh wokas (2013) bahwa pengetahuan tidak berpengaruh terhadap kualitas audit. pengaruh pengalaman kerja terhadap kualitas audit berdasarkan hasil pengujian nilai signifikansi adalah sebesar 0,947 > 0,05 menunjukkan bahwa varaibel pengalaman kerja (x4) tidak berpengaruh terhadap kualitas audit. sehingga dapat disimpulkan bahwa h0 diterima, hipotesis yang menyatakan pengalaman kerja berpengaruh terhadap kualitas audit ditolak. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 152 parasayu & rohman, (2014) bahwa pengalaman kerja yang dimiliki auditor tidak berpengaruh terhdap kualitas audit. pengaruh integritas terhadap kualitas audit berdasarkan hasil pengujian nilai signifikansi adalah sebesar 0,792 > 0,05 menunjukkan bahwa varaibel integritas (x5) tidak berpengaruh terhadap kualitas audit. sehingga dapat disimpulkan bahwa h0 diterima, hipotesis yang menyatakan integritas berpengaruh terhadap kualitas audit ditolak. hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh wokas (2013) bahwa integritas tidak berpengaruh terhadap kualitas audit. penutup simpulan berdasarkan hasil pengujian dan analisis maka dapa disimpulkan bahwa, secara simultan independensi, objektivitas, pengetahuan, pengalaman kerja, dan integritas berpengaruh signifikan positif terhadap kualitas audit. secara parsial independensi berpengaruh signifikan positif terhadap kualitas audit. secara parsial objektivitas, pengetahuan, pengalaman kerja, dan integritas tidak memiliki pengaruh terhadap kualitas audit. saran yang dapat diberikan peneliti bagi pihak akademis diharapkan penelitian ini, dapat menambah wawasan mengenai penelitian akuntansi khususnya dibidang auditing. bagi peneliti selanjutnya dapat menambah variabel seperti etika auditor, dueprofesional care, dan mengganti sampel penelitian sehingga hasilnya lebih variatif. bagi inspektorat provinsi jawa barat, diharapkan dapat meningkatkan objektivitas, pengetahuan, pengalaman kerja dan integritas dalam melakukan audit. keterbatasan dalam penelitian adalah hanya menggunakan kuesioner, tidak dilakukan dengan wawancara sehingga data persepsi jawaban responden dari pertanyaan yang disediakan. daftar pustaka agoes, s. (2012). auditing petunjuk praktis pemeriksaan akuntan oleh akuntan publik. jakarta: salemba empat. ainia, salsabila, h. p. (2011). pengaruh akuntabilitas pengetahuan audit dan gender terhadap kualitas hasil kerja auditor internal (studi empiris pada inspektorat wilayah provinsi dki jakarta), 4(1), 155–175. deangelo linda elizabeth. (1981). auditor size and audit quality. journal of accounting and economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1 dewi, a. c. (2016). pengaruh pengalaman kerja, kompetensi, dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel moderasi. skripsi, 31–48. dianawati, n. m. d., & ramantha, w. (2013). pengaruh independensi, keahlian profesional dan pengalaman kerja auditor internal terhadap efektivitas struktur pengendalian internal bank perkreditan rakyat di kabupaten gianyar. jurnal akuntansi, 4(3), 439–449. fitriani, i. (2013). pengaruh objektivitas dan integritas auditor internal terhadap kualitas audit. jurnal riset akuntansi dan keuangan program studi akuntansi fakultas pendidikan ekonomi dan bisnis universitas pendidikan indonesia, 1(1), 61–72. jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 153 https://doi.org/http://dx.doi.org/10.17509/jrak.v1i1.6575 hery. (2017). pemeriksaan akuntansi berbasis standar audit internasional (integreate). jakarta: pt grasindo. himawati, d., & putri, f. (2017). analisis faktor faktor yang mempengaruhi kualitas audit internal pada inspektorat jendral kementrian pekerjaan umum dan perumahan rakyat. forum keuangan dan bisnis indonesia, 6, 141–148. ika berty aprilliyani dkk. (2013). faktor faktor yang mempengaruhi kualitas audit apip pada inspektorat provinsi riau. pekbis journal, 5(3), 145–158. https://doi.org/10.1002/ajim.20908 imron, m. a., widyastuti, t., & amilin. (2017). pengaruh pengetahuan audit , independensi dan audit investigasi pada auditor inspektorat jenderal kementerian keuangan. jurnal ilmiah widya ekonomika, 1(july), 1–8. ke-aipi. (2014). kode etik audit intern pemerintah indonesia. jakarta. kovinna, f., & betri. (2013). pengaruh independensi, pengalaman kerja, kompetensi, dan etika auditor terhadap kualitas audit. akuntansi, 01, 1–14. parasayu, a., & rohman, a. (2014). analisis faktor-faktor yang mempengaruhi kualitas hasil audit internal ( studi persepsi aparat intern pemerintah kota surakarta dan kabupaten boyolali ), 3(2009), 1–10. pudiklatwas bpkp. (2008). etika dalam fraud audit. jakarta: bpkp. retrieved from http://pusdiklatwas.bpkp.go.id/ rabiatul adwia syah, tri oldy rotinsulu, d. c. r. (2018). pengaruh kompetensi,independensi,iintegritass,dan motivasi terhadap kualitas audit aparat pengawas intern pemerintah (apip) inspektoratt kota bitung dalam pengawasan keuangan daerah (studi kasus inspektorat) kota bitung. jurnal pembanguan ekonomi dan keuangan daerah, 19(7), 1–16. sugiyono. (2014). metode penelitian pendidikan (pendekatan kualitatif, kuantitatif dan r&d). bandung: alfabeta. sukriyah, i., akram, & inapty, b. a. (2009). pengaruh pengalaman kerja, independensi, obyektifitas, integritas dan kompetensi terhadap kualitas hasil pemeriksaan. proceeding simposium nasional akuntansi xii, 1–38. https://doi.org/10.1017/cbo9781107415324.004 susilo, p. a., & widyastuti, t. (2015). integritas, objektivitas, profesionalime auditor dan kualitas audit di kantor akuntan publik jakarta selatan. jurnal riset akuntansi dan perpajakan jrap, 2(1), 65–77. widiastuti, w. (2016). pengaruh pengalaman kerja, independensi, obyektivitas, integritas dan kompetensi terhadap kualitas hasil audit (studi empiris pada auditor inspektorat daerah kota surakarta, kabupaten karanganyar, dan kabupaten boyolali). skripsi fakultas ekonomi dan bisnis universitas muhammadiyah surakarta. pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 154 wokas, h. r. n. (2013). pengaruh independensi, obyektifitas, pengalam kerja, pengetahuan, serta integritas auditor terhadap kualitas audit di lingkungan pemerintah daerah provinsi sulawesi utara. forum keuangan dan bisnis indonesia, 9, 1–14. jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 155 lampiran. kuesioner penelitian identitas responden mohon kesediaan bapak/ibu mengisi daftar pertanyaan berikut: nama responden : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . jenis kelamin : perempuan laki – laki pendidikan terakhir : d3/ s1/ s2/ s3 (lingkari yang sesuai) lama bekerja sebagai auditor : (beri tanda “√” pilihan yang sesuai) 1 – 3 tahun 4 – 6 tahun 7 – 9 tahun 10 – 12 tahun 13 – 15 tahun >15 tahun banyaknya penugasan audit yang pernah ditangani: (beri tanda “√” pilihan yang sesuai) ≤ 5 penugasan 10 – 10 penugasan 10 – 20 penugasan > 20 penugasan pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 156 cara pengisian kuesioner: bapak/ibu cukup memberi tanda checklist (√) pada pilihan jawaban yang tersedia (rentang angka dari 1 sampai 5) sesuai dengan pendapat bapak/ibu. setiap pertanyaan mengharapkan hanya satu jawaban. opsi sepenuhnya merupakan persepsi secara pribadi (berdasarkan yang dialami) terhadap pertanyaan – pertanyaan yang diajukan pada kuesioner ini. setiap angka akan mewakili tingkat kesesuaian dengan pendapat bapak/ibu/sdr/i: 1 = sangat tidak setuju (sts) 2 = tidak setuju (ts) 3 = ragu – ragu (r) 4 = setuju (s) 5 = sangat setuju (ss) no pertanyaan nilai 1 2 3 4 5 kualitas audit internal (y) i. indikator : kesesuaian pemeriksaan dengan standar audit 1. saat menerima penugasan, auditor menetapkan sasaran, ruang lingkup, metodologi pemeriksan. 2. dalam melakukan semua pekerjaan saya harus direview oleh atasan secara berjenjang sebelum laporan hasil pemeriksaan dibuat. 3. proses pengumpulan dan pengujian bukti harus dilakukan dengan maksimal untuk mendukung kesimpulan, temuan audit serta rekomendasi yang terkait. 4. dalam melaksanakan pemeriksaan, auditor harus mematuhi kode etik yang ditetapkan. indikator : kualitas hasil audit 5. laporan mengungkapkan hal – hal yang merupakan masalah yang belum dapat diselesaikan sampai berakhirnya pemeriksaan. jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 157 6. laporan harus dapat mengemukakan pengakuan atas suatu prestasi keberhasilan atau suatu tindakan perbaikan yang telah dilaksanakan obyek pemeriksaan. 7. laporan yang dihasilkan harus akurat, lengkap, obyektif, jelas, ringkas, serta tepat waktu agar informasi yang diberikan bermanfaat secara maksimal. independensi(x1) i. indikator : independensi penyusunan program 8. penyusunan program audit bebas dari campur tangan pimpinan (inspektur) untuk menentukan, mangeliminasi atau memodifikasi bagian – bagian tertentu yang diperiksa. 9. penyusunan program audit bebas dari intervensi pimpinan tentang prosedur yang dipilih auditor. 10. penyusunan program audit bebas dari usaha – usaha pihak lain untuk menentukan sebyek pekerjaan pemeriksaan. indikator : independensi dalam praktisi 11. pemeriksaan bebas dari usaha – usaha manajerial (obyek pemeriksaan) untuk menentukan atau menunjuk kegiatan yang diperiksa. 12. pelaksanaan pemeriksaan harus bekerjasama denga manajerial selama proses pemeriksaan. 13. pemeriksaan bebas dari kepentingan pribadi maupun pihak lain membatasi segala kegiatan pemeriksaan. pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 158 ii. independensi dalam pelaporan 14. pelaporan bebas dari kewajiban pihak lain untuk mempengaruhi fakta – fakta yang dilaporkan. 15. pelaporan hasil audit bebas dari bahasa atau istilah – istilah yang menimbulkan multi tafsir. 16. pelaporan bebas dari usaha pihak tertentu untuk mempengaruhi pertimbangan pemerikasa terhadap isi laporan pemeriksaan objektivitas (x2) i. indikator : bebas dari benturan kepentingan 17. auditor dapat bertindak adil tanpa dipengaruhi tekanan atau permintaan pihak tertentu yang berkepentingan atas hasil pemeriksaan. 18. auditor menolak penugasan audit bila pada saat bersamaan sedang mempunyai kepentingan atas hasil pekerjaannya 19. auditor tidak boleh memihak kepada siapapun yang mempunyai kepentingan atas hasil pekerjaannya. ii. indikator : pengungkapan kondisi sebenarnya sesuasi fakta 20. auditor tidak dipengaruhi oleh pandangan subyektif pihak – pihak lain yang berkepentingan, sehingga dapat mengemukakan pendapat menurt apa adanya. 21. dalam melaksanakan tugas, auditor tidak bermaksud untuk mencari – cari kesalahan yang dilakukan oleh obyek pemeriksaan. 22. auditor dapat mempertahankan kriteria dan kebijaksanaan – kebijaksanaan yang resmi. pengetahuan (x3) i. indikator : pengetahuan umum 23. auditor memahami mengenai standar akuntansi keuangan (sak) dan standar profesional akuntan publik. 24. untuk melakukan audit yang baik, auditor perlu memahami jenis industry (instansi auditee) dan kondisi instansi auditee. 25. auditor memiliki pengetahuan auditing dan pengetahuan tentang sektor publik jurnal akuntansi issn 2303-0356 vol. 9, no.2, 2019 hal. 141-160 159 ii. pendidikan dan pelatihan berkelanjutan 26. untuk melakukan audit yang baik, auditor membutuhkan pengetahuan yang diperoleh dari tingkat pendidikan formal (d3, s1, s2, s3) di bidang akuntansi 27. keahlian khusus yang dimiliki auditor dapat mendukung proses audit yang dilakukan. 28. untuk melakukan audit yang baik, auditor membutuhkan pengetahuan yang diperoleh dari kursus dan pelatihan formal maupun nonformal. pengalaman (x4) i. indikator : lama kerja melakukan audit 29. semakin lama menjadi auditor, semakin mengerti bagaimana menghadapi entitas/obyek pemeriksaan dalam memperoleh data dan informasi yang dibutuhkan 30. semakin lama bekerja sebagai auditor, semakin dapat mengetahui informasi yang relevan untuk mengambil petimbangan dalam membuat keputusan. 31. semakin lama bekerja sebagai auditor, semakin dapat kesalahan yang dilakukan oleh obyek pemeriksaan. ii. banyaknya tugas pemeriksaan 32. banyaknya tugas pemeriksaan membutuhkan ketelitian dan kecermatan dalam menyelesaikannya. 33. kekeliruan dalam pengunpulan dan pemilihan bukti serta informasi dapat mengahmbat proses penyelesaian pekerjaan. 34. banyaknya tugas yang dihadapi memberikan kesempatan untuk belajar dari kegagalan dan keberhasilan yang pernah dialami. 35. banyaknya tugas yang diterima dapat memacu auditor untuk menyelesaikan pekerjaan dengan cepat tanpa terjadi penumpukan tugas. pengaruh inependensi, objektivitas, pengetahuan, pengalaman kerja, integritas terhadap kualitas audit (studi pada inspektorat provinsi jawa barat tahun 2018) yohana ariska sihombing dan dedik nur triyanto 160 integritas (x5) i. keberanian auditor 3 6 auditor bebas dari intimidasi dan tidak tunduk karena tekanan yang dilakukan oleh orang lain guna mempengaruhi sikap dan pendapatnya. 37. auditor mengemukakan hal – hal yang menurut pertimbangan dan keyakinannya perlu dilakukan. 38. auditor harus memiliki rasa percaya diri yang besar dalam menghadapi berbagai kesulitan ii. sikap bijaksana auditor 39. auditor selalu menimbang permasalahan serta akibat – akibatnya dengan seksama. 40. auditor mempertimbangkan kepentingan negara. 41. auditor tidak mempertimbangkan keadaan seseorang/sekelompok orang atau suatu unit organisasi untuk membenarkan perbuatan melanggar ketentuan atau peraturan perundang – undangan yang berlaku. iii. tanggung jawab auditor 42. auditor tidak mengelak atau menyalahkan orang lain yang dapat mengakibatkan kerugian orang lain. 43. auditor memiliki rasa tanggungjawab bila hasil pemeriksaannya masih memerlukan perbaikan dan penyempurnaan. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 165 pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan the effect of internet financial reporting and corporate governance towards financial distress in banking sector permata ayu widyasari 1) dan evelyn christina kurniawan 2) universitas surabaya 1,2) abstract the research objective is to identify ownership structure, audit committee characteristics, and internet financial reporting impact on banking financial distress. populations of this study are the banks registered in indonesia stock exchange 2010-2018. this study use logistic regression method, which is done twice for the period 2010-2018 and the period 2018. the result shows a positive significant impact on audit committee financial literacy in is financial distress. the state ownership has a negative significant impact on financial distress for 2010-2018 data. this result is not supported by 2018 data, due to changes in government priority. firm size as control variable has negative significant impact on financial distress. this research emphasizes that the practice of internet financial reporting need to be evaluated in banking sector. keywords: ownership structure, audit committee characteristic, internet financial reporting, financial distress, good corporate governance abstrak penelitian ini bertujuan untuk mengidentifikasi pengaruh struktur kepemilikan, karakteristik komite audit, dan internet financial reporting terhadap kesulitan keuangan sektor perbankan. sample penelitian ini adalah bank yang terdaftar di bursa efek indonesia (bei) tahun 2010-2018. peneliti menggunakan uji regresi logistik yang dilakukan dua kali untuk periode 2010-2018 dan periode 2018. hasil dari penelitian menunjukkan terdapat pengaruh signifikan positif dari audit committee financial literacy terhadap financial distress. variabel state ownership memiliki pengaruh signifikan negatif terhadap financial distress pada data 2010-2018. hasil ini tidak robust pada data 2018 karena adanya fenomena pergantian prioritas pada pemerintah. variabel kontrol usia perusahaan memiliki pengaruh signifikan terhadap financial distress. kesimpulan dari penelitian ini adalah praktik internet financial reporting kurang optimal pada sektor perbankan di indonesia. kata kunci: struktur kepemilikan, karakteristik komite audit, internet financial reporting, kesulitan keuangan, tata kelola corresponding author: permataayu@staff.ubaya.ac.id email : permataayu@staff.ubaya.ac.id 1) s130316052@student.ubaya.ac.id 2) doi : https://doi.org/10.33369/j.akuntansi.9.3.165-182 pendahuluan latar belakang bank memiliki peran penting sebagai financial intermediary dan memiliki systematic risk sehingga memiliki peran yang penting dalam perekonomian negara. undang-undang republik indonesia nomor 10 tahun 1998 pasal satu mendefinisikan bank sebagai badan usaha yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam bentuk kredit dan atau bentuk-bentuk lainnya dalam rangka mailto:permataayu@staff.ubaya.ac.id mailto:permataayu@staff.ubaya.ac.id mailto:s130316052@student.ubaya.ac.id https://doi.org/10.33369/j.akuntansi.9.3.165-182 pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan permata ayu widyasari dan evelyn christina kurniawan 166 meningkatkan taraf hidup rakyat banyak. indonesia telah memperketat hukum pailit bank serta menerapkan tata kelola dalam rangka pencegahan financial distress dan agency conflict. sektor perbankan memegang peran penting sebagai financial intermediaries. kegagalan keuangan pada bank dapat dikatakan memiliki systematic risk ketika dampaknya merambat ke institusi lain (fiordelisi dan marqués-ibañez, 2013). systematic risk pada sektor bank merupakan ketergantungan dorongan oleh faktor-faktor umum (muns dan bijlsma, 2011). menurut claessens, djankov, & klapper (2003) karakteristik perusahaan dan negara mempengaruhi cara kesulitan keuangan perusahaan diselesaikan. perusahaan berbeda dalam modal dan struktur kepemilikan, sementara perbedaan negara termasuk variasi dalam standar hukum dan kerangka kerja peraturan. claessens et al. (2003) mengembangkan model interest coverage ratio untuk memprediksi financial distress khususnya untuk lima negara asia timur (indonesia, korea, malaysia, philippines, and thailand). dalam era digital, internet financial reporting (ifr) dapat menjadi mekanisme pangawasan kinerja bank. asosiasi penyelenggara jasa internet indonesia (apjii) melakukan survey mengenai “penetrasi dan profil perilaku pengguna internet indonesia”. berdasarkan hasil survey penetrasi pengguna internet dari tahun 2017 ke 2018 mengalami peningkatan 54,68% menjadi 64,8% (apjii 2018). total penambahan jumlah pengguna internet adalah 27.91 juta jiwa. internet dapat muncul terutama berkaitan dengan pelaporan keuangan, jaringan global yang membuat batas-batas fisik dan nasional berkurang dan dengan demikian menyediakan saluran pengiriman informasi yang lancar (xiao, jones, & lymer, 2005). indonesia sebagai negara berkembang juga harus memanfaatkan internet. menurut khan dan ismail (2012) ifr memberikan manfaat positif bagi perusahaan seperti menarik investor asing, memberikan cakupan yang lebih luas, dan mempromosikan transparansi perusahaan. namun penelitian oleh pillai dan al-malkawi (2018) menemukan ifr berpengaruh secara negatif terhadap firm performance. sejauh ini, penelitian mengenai pengaruh ifr terhadap financial distress pada sector perbankan di indonesia masih sulit ditemukan. penelitian ini dilakukan untuk mencari tahu pengaruh corporate governance dan internet financial reporting terhadap financial distress perbankan di indonesia. wardhani (2007) mengatakan bahwa strategi gcg dalam perusahaan dapat menentukan kondisi finansial perusahaan. penelitian terdahulu menemukan ownership structure, yang merupakan komponen gcg, memiliki pengaruh terhadap financial distress (kang dan shivdasani 1997; li et al. 2015). sebaliknya, terdapat penelitian lain yang tidak menemukan pengaruh ownership structure terhadap financial distress (hadad , sugiarto, purwanti, hermanto, & arianto, 2003; shahwan 2015; simpson dan gleason 1999). data ekonomi dan keuangan saja tidak memberikan daya prediksi yang cukup dari kebangkrutan di masa depan, oleh karena itu diperlukan untuk memasukkan variabel yang mewakili kepemilikan dan/atau karakteristik tata kelola perusahaan untuk meningkatkan daya prediksi model (manzaneque, priego, & merino, 2016). komite audit sebagai fungsi corporate governance bertanggung jawab untuk memastikan, bahwa perusahaan telah dijalankan sesuai undang-undang dan peraturan yang berlaku, melaksanakan usahanya dengan beretika, melaksanakan pengawasannya secara efektif terhadap benturan kepentingan dan kecurangan yang dilakukan oleh karyawan perusahaan (fcgi, 2000). namun dengan adanya kasus-kasus konflik kepentingan pada bank di indonesia, menimbulkan pertanyaan mengenai fungsi komite audit. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 167 kerangka teoritis dan hipotesis agency theory agency problem yang dimaksud oleh jensen dan meckling (1976) adalah konflik klasik antara pemilik dan manajer disebut agency problem i. masalah agency problem i dapat diselesaikan dengan large shareholder yang akan terdorong untuk mengawasi manajemen. masalah ini kemudian berkembang menjadi agency problem ii saat pihak large shareholder berusaha mengendalikan manajemen untuk keuntungan pribadi. agency problem ii membahas konflik kepentingan antara pemegang saham mayoritas dan pemegang saham minoritas. villalonga dan amit (2006) menyatakan bahwa agency problem ii merupakan masalah yang timbul saat berusaha menutupi agency problem i. selain large share holder, moon rao, & bathala (1994) mengusulkan beberapa solusi untuk menyelesaikan masalah agency theory salah satunya adalah meningkatkan kepemilikan saham oleh manajemen. signaling theory signaling theory menyatakan bahwa perusahaan dengan kualitas yang lebih tinggi akan memilih kebijakan akuntansi yang memungkinkan kualitas superiornya terungkap, sementara perusahaan dengan kualitas lebih rendah cenderung memilih metode akuntansi yang akan menyembunyikan kualitas yang buruk (kirmani dan rao 2000). penggunaan internet dapat menjadi sinyal kepada investor bahwa perusahaan memiliki kualitas tinggi (dolinšek , tominc, & skerbinjek, 2014). sebaliknya, perusahaan tidak akan membuka banyak informasi ke internet apabila memiliki masalah keuangan. menurut kamalluarifin (2016) perusahaan dengan kualitas kinerja yang rendah cenderung menghindari perhatian publik dan membatasi informasi kepada user. financial distress financial distress adalah tahap penurunan kondisi keuangan sebelum terjadinya kebangkrutan atau likuidasi (widarjo dan setiawan 2009). onakoya dan olotu (2017) memisahkan kebangkrutan menjadi kebangkrutan sukarela dan tidak sukarela. insolvency (pailit) adalah ketidakmampuan suatu perusahaan untuk membayar utangnya. di indonesia, perusahaan akan dinyatakan bangkrut saat pengadilan telah memutuskan bahwa perusahaan pailit. bank memiliki syarat khusus sebelum dinyatakan pailit. undang-undang republik indonesia nomor 37 tahun 2004 menyatakan bahwa bank hanya bisa dinyatakan pailit apabila pernyataan pailit diajukan oleh bank indonesia. tata kelola perusahaan variabel tata kelola yang digunakan pada penelitian ini adalah struktur kepemilikan dan karakteristik komite audit. struktur kepemilikan saham mencerminkan mengenai distribusi kekuasaan dan pengaruh di antara pemegang saham atas kegiatan operasional perusahaan (kholis 2014). semua pemegang saham biasa memiliki hak untuk berpartisipasi dalam rapat umum pemegang saham (rups) dan memiliki jumlah suara yang sesuai dengan saham biasa (ifc, 2018). varaiable struktur kepemilikan yang diteliti adalah persentase saham milik negara dan lembaga negara; jumlah persentase kepemilikan saham oleh lima pemegang saham terbesar; pemegang saham dengan kepemilikan diatas 5% dan persentase jumlah saham yang dimiliki oleh pihak manajemen. disamping itu, persentase jumlah ekuitas yang dimiliki oleh pihak dewan direksi juga diteliti. direksi adalah organ perusahaan dengan wewenang penuh untuk mengelola perusahaan demi kepentingan terbaik perusahaan sesuai dengan maksud dan tujuan perusahaan (ifc, 2018). pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan permata ayu widyasari dan evelyn christina kurniawan 168 komite audit di indonesia mengikuti peraturan otoritas jasa keuangan nomor 55/pojk.04/2015 tentang pembentukan dan pedoman pelaksanaan kerja komite audit. komite audit bertugas membantu dewan komisaris untuk memastikan bahwa: (i) laporan keuangan disajikan dengan tepat sesuai dengan prinsip akuntansi yang berlaku umum, (ii) struktur kontrol internal memadai dan efektif, (iii) audit internal dan eksternal dilakukan sesuai dengan standar audit yang berlaku, dan (iv) tindak lanjut temuan hasil audit dilaksanakan oleh manajemen (ifc, 2018). peneliti menggunakan beberapa pengukuran mengenai komite audit, antara lain jumlah anggota komite audit yang aktif selama minimal enam bulan dalam satu tahun; rasio anggota komite audit non-eksekutif; jumlah rapat internal komite audit yang dilakukan selama satu tahun dan rasio anggota komite audit yang memiliki pengetahuan finansial. internet financial reporting keputusan ketua badan pengawas pasar modal dan lembaga keuangan nomor: kep-431/bl/2012 tentang penyampaian laporan tahunan emiten atau perusahaan pasal tiga mewajibkan perusahaan untuk memuat laporan tahunan pada laman (website) perusahaan. perusahaan juga diwajibkan untuk memiliki website minimal satu tahun sejak peraturan tersebut dikeluarkan (bapepam-lk 2012). otoritas jasa keuangan mengeluarkan standar dari pelaporan bank yang diatur pada pojk nomor 6/pojk.03/2015 tentang transparansi dan publikasi laporan bank. ifc (2018) menyebutkan bahwa perusahaan minimal harus mencantumkan: (i) articles of association dan semua amandemen, (ii) informasi tentang strategi pengembangan perusahaan, (iii) laporan bisnis dan keuangan, (iv) dokumen prospektus, (v) laporan auditor eksternal, (vi) informasi tentang peristiwa material, (vii) informasi tentang rups, dan (viii) keputusan penting dewan komisaris dan direksi. perusahaan dengan tanggung jawab publik, juga harus mengekspos laporan tahunan dan laporan keuangan pada website. pengembangan hipotesis pengaruh state ownership terhadap financial distress penelitian terdahulu menemukan state ownership memiliki pengaruh negatif terhadap financial distress (hu dan zheng 2015; li et al. 2015). menurut li et al. (2015) manager yang dipilih secara birokratis akan melindungi prospek politik perusahaan. hu dan zheng (2015) memberikan contoh pemerintah china yang rela melakukan fund injection kepada perusahaan pemerintah. perusahaan pemegang saham negara sering terbebani dengan beberapa tanggung jawab publik, seperti mengontrol tingkat pengangguran dan mempertahankan stabilitas ekonomi sehingga pemerintah akan melakukan kontrol administratif dan intervensi politik untuk mengeluarkan perusahaan milik pemerintah dari kesulitan keuangan (udin , khan, & javid,2017). dengan kata lain, ada nya state ownership meningkatkan kemungkinan adanya fund injection yang akan menurunkan kesulitan keuangan sebuah institusi, disamping itu, dan tanggung jawab publik merupakan tambahan beban bagi institusi sehingga institusi akan berusaha untuk menghindari kesulitan keuangan. h1: state ownership memiliki pengaruh yang signifikan terhadap financial distress pengaruh ownership concentration terhadap financial distress pemegang saham mayoritas memiliki voting power dan peran yang signifikan dalam mengambil keputusan. struktur kepemilikan terkonsentrasi memiliki pemegang saham mayoritas yang dipercaya memiliki rasionalisasi untuk melakukan monitoring dan control terhadap pihak manajemen secara ketat (shleifer et al. 1986). berdasarkan terdahulu penelitian oleh (ahmad, 2019; li et al. 2015) ownership concentration memiliki pengaruh jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 169 negatif terhadap financial distress. pemegang saham perusahaan dengan kepemilikan terkonsentrasi, cenderung memiliki kekuatan yang cukup untuk melindungi kepentingan mereka dan secara aktif memantau kinerja perusahaan (li et al. 2015). h2: ownership concentration memiliki pengaruh yang signifikan terhadap financial distress pengaruh blockholder ownership terhadap financial distress pemegang saham dapat dikategorikan sebagai blockholder ownership jika memiliki saham perusahaan diatas 5%. menurut komisi sekuritas dan bursa (sec) kepemilikan diatas 5% memiliki kekuatan voting atau kekuatan investasi (kekuatan langsung atau tidak langsung untuk menjual sekuritas). penelitian terdahulu menemukan blockholder ownership memiliki pengaruh negatif terhadap financial distress (elloumi dan gueyié 2001; miglani , ahmed, & henry, 2015; parker , peters, & turetsky, 2002). blockholder memberikan pengaruh dengan cara yang melindungi operasi perusahaan dan mendukung pemulihan (parker et al. 2002). sebaliknya, lee dan yeh (2004) menemukan pengaruh positif karena blockholder taiwan kebanyakan berasal dari keluarga manajemen. h3: blockholder ownership memiliki pengaruh yang signifikan terhadap financial distress pengaruh management ownership terhadap financial distress penelitian terdahulu menemukan management ownership memiliki pengaruh negatif terhadap financial distress (abdullah 2006; manzaneque et al. 2016). seorang manager dengan tingkat kontrol yang signifikan akan memiliki tujuan yang selaras dengan pemegang saham (simpson dan gleason, 1999). perasaan memiliki perusahaan mendorong manajemen untuk menghindari kesulitan finansial pada perusahaan. kepemilikan saham oleh anggota dewan bisa menjadi ukuran yang tepat dari tata kelola perusahaan untuk mengendalikan tindakan dan kepentingan (manzaneque et al. 2016). udin, et.al (2017) menemukan pengaruh positif management ownership terhadap financial distress karena manajemen lebih selaras dengan kepentingan pribadi daripada kepentingan pemegang saham luar. h4: management ownership memiliki pengaruh yang signifikan terhadap financial distress pengaruh director ownership terhadap financial distress menurut jensen dan ruback (1983) direksi harus memegang kepentingan ekuitas substansial di perusahaan untuk fungsi insentif sehingga direksi bertindak demi kepentingan pemegang saham. penelitian sebelumnya menemukan kepemilikan direksi memiliki hubungan negatif terhadap financial distress (manzaneque et al. 2016; miglani et al. 2015). menurut manzaneque et al. (2016) kepemilikan direktur institusional dapat menyelaraskan kepentingan direksi dengan pemegang saham lain sehingga direksi lebih aktif dalam menghindari kegagalan bisnis. h5: director ownership memiliki pengaruh yang signifikan terhadap financial distress pengaruh audit committee size terhadap financial distress menurut nuresa dan hadiprajitno (2013), efektivitas komite audit akan meningkat saat ukuran komite meningkat karena komite memiliki sumber daya yang lebih untuk menangani masalah-masalah perusahaan. probabilitas anggota dengan beragam pengalaman pendidikan dan industri meningkat sehingga terdapat berbagai perspektif tentang strategi dan operasi perusahaan membuat kinerja keuangan meningkat (pearce dan zahra 1992). h6: audit committee size memiliki pengaruh yang signifikan terhadap financial distress pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan permata ayu widyasari dan evelyn christina kurniawan 170 pengaruh audit committee composition terhadap financial distress komite audit cenderung lebih efektif dalam melindungi kredibilitas pelaporan keuangan perusahaan jika anggota komite independen (acc) terhadap manajemen (carcello dan neal 2000). independensi dalam komite audit bertujuan untuk memelihara integritas serta pandangan yang objektif dalam laporan serta penyusunan rekomendasi, individu independen cenderung lebih adil dan obyektif dalam menangani suatu permasalahan (fcgi, 2000). anggota komite audit independen lebih suportif kepada fungsi internal audit sehingga perusahaan memiliki risk management yang baik (alzeban dan sawan 2015). menurut kallamu dan saat (2015) acc pada perusahaan sektor perbankan malaysia memiliki pengaruh positif terhadap firm performance setelah dikeluarkan malaysian code on corporate governance (mccg). h7: audit committee composition memiliki pengaruh yang signifikan terhadap financial distress pengaruh audit committee meeting frequency terhadap financial distress penelitian terdahulu menemukan bahwa jumlah rapat komite audit secara signifikan berpengaruh negatif terhadap financial distress (nuresa dan hadiprajitno 2013; salloum , azzi, & gebrayel, 2014). semakin sering melakukan rapat maka komite audit dapat memastikan integritas pelaporan keuangan, memaksimalkan pemantauan, dan secara efektif memantau kegiatan operasional (salloum et al. 2014). frekuensi rapat komite audit (acmf) yang tinggi akan membuat komite audit lebih cepat dalam menemukan hal-hal yang tidak sesuai dengan kebijakan sebelumnya dan komunikasi antar anggota lebih terstruktur (nuresa dan hadiprajitno 2013). h8: audit committee meeting frequency memiliki pengaruh signifikan terhadap financial distress pengaruh audit committee financial literacy terhadap financial distress audit committee financial literacy berpengaruh negatif terhadap financial distress (nuresa dan hadiprajitno 2013; rahmat, iskandar, & saleh, 2009). menurut nuresa dan hadiprajitno (2013) tugas komite audit berhubungan erat dengan kebijakan keuangan, sehingga literasi keuangan komite audit dapat memperkecil upaya agent untuk memanipulasi masalah data-data yang berkaitan dengan keuangan dan prosedur akuntansi, sehingga dapat mengoptimalkan kinerja agent. rahmat (2009) menemukan bahwa komite audit dengan financial literacy bersertifikat malaysian institute of accountants (mia) dapat menghindarkan perusahaan dari financial distress. h9: audit committee financial literacy memiliki pengaruh yang signifikan terhadap financial distress pengaruh internet financial report terhadap financial distress internet financial reporting memiliki pengaruh positif terhadap profitability (alsartawi 2018; mokhtar 2017). menurut alsartawi (2018) hasil ini sesuai dengan signaling theory, yaitu manajer bank yang lebih memiliki profit ingin memberi sinyal keberhasilan untuk menarik perhatian calon investor dan mempertahankan posisinya sebagai manajer argumen didukung. hasil ini bertentangan dengan pillai dan al-malkawi (2018) yang menemukan ifr berpengaruh negatif terhadap firm performance karena ifr dapat mengundang kompetitor dan mengurangi profit jangka panjang perusahaan. jika ifr mengurangi profit dan mengundang kompetitor maka perusahaan dapat mengalami financial distress. h10: internet financial report memiliki pengaruh yang signifikan terhadap financial distress jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 171 metode penelitian populasi dan sampel penelitian peneliti menggunakan purposive sample. populasi penelitian adalah bank yang terdaftar pada bursa efek indonesia (bei) selama tahun 2010-2018. tabel 1 hasil seleksi populasi kriteria 2010 2011 2012 2013 2014 2015 2016 2017 2018 jumlah bank 45 45 45 45 46 45 45 45 45 tidak tersedianya annual report (10) (8) (8) (1) (0) (0) (0) (0) (0) tidak melaporkan karakteristik komite audit secara lengkap (12) (5) (4) (5) (1) (1) (0) (0) (0) sampel 23 32 33 39 45 44 45 45 45 total 351 sumber: data sekunder yang diolah dari https://www.idx.co.id/ definisi operasional dan pengukuran variabel 1. financial distress (fd) financial distress dinyatakan dalam bentuk dummy variable dan diukur menggunakan interest coverage ratio. perusahaan dinyatakan mengalami financial distress, jika interest coverage kurang dari satu selama dua tahun terus-menerus. interest coverage di bawah satu menyatakan bahwa pendapatan operasi perusahaan tidak cukup untuk menutupi kewajiban pembayaran bunga (fan , huang, & zhu, 2013). 2. state ownership (so) persentase saham milik negara dan lembaga negara. 3. ownership concentration (oc) jumlah persentase kepemilikan saham oleh lima pemegang saham terbesar. 4. blockholder’s ownership (ob) blockholder’s adalah pemegang saham dengan kepemilikan diatas 5%. penentuan cut-off 5% berdasarkan sec mengharuskan perusahaan untuk mengidentifikasi pemegang saham yang memiliki saham beredar lebih besar sama dengan 5%. 5. management ownership (mo) persentase jumlah saham yang dimiliki oleh pihak manajemen. pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan permata ayu widyasari dan evelyn christina kurniawan 172 6. director ownership (do) persentase jumlah ekuitas yang dimiliki oleh pihak dewan direksi. 7. audit committee size (acs) jumlah anggota komite audit yang aktif selama minimal enam bulan dalam satu tahun. 8. audit committee composition (acc) rasio anggota komite audit non-eksekutif. 9. audit committee meeting frequency (acmf) jumlah rapat internal komite audit yang dilakukan selama satu tahun. 10. audit committee financial literacy (acfl) rasio anggota komite audit yang memiliki pengetahuan finansial. anggota komite audit dapat dinyatakan memiliki literasi finansial saat memiliki pengetahuan dan keahlian di bidang akuntansi, keuangan atau audit (salloum et al. 2014). 11. internet financial reporting (ifr) peneliti mengadopsi indikator pengungkapan ifr yang dikembangkan oleh (rizqiyah dan lubis 2017). indikator dimodifikasi dengan mengeluarkan indikator konten nomor 11-12 dan 29-32 karena indikator hanya berlaku untuk bank umum syariah. skor ifr maksimal yang dapat diperoleh oleh bank adalah 104 poin. 12. usia perusahaan (age) jumlah tahun dari tanggal pendirian sampai tahun laporan tahunan dikeluarkan. 13. ukuran perusahaan (size) menggunakan natural log dari nilai total keseluruhan asset. 14. audit quality (aq) audit quality dinyatakan dalam bentuk dummy variable. jika perusahaan menggunakan jasa big-4 maka akan diberi skor satu (1). sebaliknya, jika bank menggunakan jasa non big-4 makan akan diberi skor (0). metode pengumpulan data metode pengumpulan data yang digunakan adalah metode dokumentasi. data yang digunakan adalah laporan tahunan, laporan keuangan, website perusahaan sektor perbankan yang terdaftar di bei tahun 2010-2018. khusus untuk ifr, peneliti menggunakan offline explorer dan mengunduh 48 website dalam kurun waktu satu minggu pada minggu keempat bulan april. akhir bulan april adalah waktu batas pelaporan pajak indonesia dan idealnya jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 173 annual report telah terunggah di website bank. supaya penilaian menjadi adil bagi semua bank, maka website disimpan secara offline. menggunakan offline explorer, peneliti menentukan halaman awal menggunakan alamat url perusahaan, dan mengarahkan program untuk mengunduh semua file yang terhubung ke halaman awal dari server mulai hingga level lima (abdelsalam et al. 2007). ditentukan lima klik dari home dengan asumsi bahwa semakin lama jumlah klik untuk menemukan informasi, maka semakin tidak berguna informasi tersebut bagi pengguna. metode analisis data penelitian menggunakan analisis regresi logistik karena variabel dependen financial distress merupakan variabel non-metrik dua kategori. analisis dilakukan dua kali untuk data periode 2010-2018 dan data 2018 saja. persamaan regresi yang digunakan adalah sebagai berikut: hasil dan pembahasan uji regresi logistik tabel 2 rangkuman uji model indikator 2010-2018 2018 model summary nagelkerke r square .351 .661 hosmer and lemeshow chi-square 6.500 2.093 significance 0.591 0.894 sumber: data olahan spss 25 hosmer and lemeshow’s goodness of fit test menguji hipotesis nol bahwa data empiris cocok dengan model (ghozali, 2018). hasil dari uji hosmer and lemeshow test data 20102018 memiliki tingkat signifikansi 0.591. hasil hosmer and lemeshow test data 2018 memiliki tingkat signifikansi 0.894. kedua uji hosmer and lemeshow memiliki signifikansi diatas 0.05, data diterima karena cocok dengan data observasi. melalui hasil nagelkerke r square data 2010-2018 ditemukan variable independen so, mo, bo, acs, acc, acmf, dan acfl dapat menjelaskan fd sebesar 35.1%. uji nagelkerke r square data tahun 2018 menambahkan variable independen ifr. setelah dilakukan uji kedua, terjadi peningkatan pada nagelkerke r square. pada data 2018, variable dependen fd dapat dijelaskan oleh variable independen so, mo, bo, acs, acc, acmf, acfl, dan ifr sebesar 66.1%. pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan permata ayu widyasari dan evelyn christina kurniawan 174 hasil regresi logistik biner tabel 3 rangkuman hasil regresi logistik biner 2010 – 2018 2018 variable b sig. exp(b) hasil b sig. exp(b) hasil robust so -.030 .000 .971 -.189 .711 .827 x oc -.051 .312 .951 -.141 .370 .869 v bo .044 .362 1.045 + .107 .413 1.113 + v mo .744 .146 2.105 + .887 .673 2.427 + v do .236 .834 1.267 + .661 .898 1.937 + v acs -.421 .064 .656 -1.455 .122 .233 v acc .000 .977 1.000 -.762 1.000 .467 v acmf -.010 .684 .990 .138 .289 1.148 + v acfl .914 .001 2.493 + 2.627 .046 13.839 + v ifr -.005 .947 .995 age .000 .999 1.000 + .042 .302 1.043 + v size -.796 .006 .451 -2.783 .142 .062 x aq -.587 .150 .556 -1.015 .539 .362 v sumber: data olahan spss 25 pengujian dilakukan dua kali yaitu pada tahun 2010-2018 dan untuk tahun 2018 saja. state ownership (so) memiliki nilai koefisien negatif 0.030 dan tingkat signifikansi 0.000. setiap peningkatan so sebesar 1% akan menurunkan probabilitas financial distress sebesar atau 0.971 kali. tingkat signifikansi dibawah alpha 0.05 sehingga so memiliki pengaruh yang signifikan terhadap financial distress. h1 terbukti karena so memiliki pengaruh yang negatif terhadap financial distress. namun hal ini berbeda dengan hasil pada tahun 2018 saja, sehingga hasil data 2018 tidak robust dengan data 2010-2018. ownership concentration (oc) memiliki nilai koefisien negatif 0.051 dan tingkat signifikansi 0.312. setiap kenaikan 1% oc akan menurunkan probabilitas financial distress sebesar atau 0.951 kali. tingkat signifikansi diatas dari alpha 0.05 sehingga pengaruhnya tidak signifikan. h2 ditolak karena oc memiliki pengaruh tidak signifikan terhadap financial distress. hasil robust pada sample 2010-2018 dan 2018 saja. blockholder ownership (bo) memiliki nilai koefisien positif 0.044 dan tingkat signifikansi 0.362. setiap 1% peningkatan bo akan meningkatkan probabilitas bank berstatus financial distress sebesar atau 1.045 kali. h3 ditolak karena memiliki bo pengaruh yang tidak signifikan pada financial distress. hasil data 2018 juga menguatkan uji data 20102018. management ownership (mo) memiliki nilai koefisien sebesar positif 0.744 dan tingkat signifikansi sebesar 0.146. setiap peningkatan 1% mo akan meningkatkan probabilitas bank berstatus financial distress sebesar atau 2.105 kali. h4 ditolak karena mo memiliki pengaruh tidak signifikan terhadap financial distress. hasil data 2018 sesuai dengan hasil data 2010-2018. director ownership (do) memiliki nilai koefisien positif 0.236 dan tingkat signifikansi 0.834. setiap kenaikan do 1% akan meningkatkan probabilitas bank berstatus jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 175 financial distress sebesar atau 1.267 kali. h5 ditolak karena do memiliki pengaruh tidak signifikan terhadap financial distress. hasil data 2018 menguatkan uji data 2010-2018. audit committee structure (acs) memiliki nilai koefisien negatif 0.421 dan tingkat signifikansi 0.064. setiap peningkatan 1 anggota komite audit akan menurunkan probabilitas bank berstatus financial distress sebesar atau 0.656 kali. h6 ditolak karena acs memiliki pengaruh yang tidak signifikan terhadap financial distress. hasil data 2018 mendukung data 2010-2018 audit committee composition (acc) memiliki nilai koefisien 0.000 dan tingkat signifikansi 0.977. setiap kenaikan 1% peningkatan acc akan menaikkan probabilitas bank berstatus financial distress sebesar atau 1.000 kali. h7 ditolak karena acc memiliki pengaruh yang tidak signifikan terhadap financial distress. hasil data 2018 robust dengan data 2010-2018 audit committee meeting frequency (acmf) memiliki nilai koefisien negatif 0.010 dan tingkat signifikansi 0.684. setiap kenaikan 1 kali rapat akan menurunkan probabilitas bank berstatus financial distress sebesar atau 0.990 kali. h8 ditolak karena acmf memiliki pengaruh tidak signifikan terhadap financial distress. hasil data 2018 robust dengan data 2010-2018 audit committee financial literacy (acfl) memiliki nilai koefisien positif 0.914 dan tingkat signifikan 0.001. setiap kenaikan 1 acfl maka probabilitas bank berstatus financial distress akan naik sebesar atau 2.493 kali. h9 diterima karena memiliki acfl pengaruh positif terhadap financial distress. internet financial reporting (ifr) memiliki nilai koefisien negatif 0.005 dan tingkat signifikansi 0.947. setiap kenaikan 1% ifr akan menaikkan probabilitas financial distress sebesar atau 0.995 kali. h10 ditolak karena pengaruh ifr tidak signifikan terhadap financial distress. pembahasan sample tahun 2010-2018 hipotesis pertama, diterima karena states ownership memiliki pengaruh negatif terhadap financial distress. hasil ini sesuai dengan oleh li et al. (2015). perusahaan dengan kepemilikan negara sering dibebani dengan tanggung jawab publik, salah satunya mempertahankan stabilitas ekonomi (li et al. 2015). dampak buruk dari kesulitan keuangan akan mengganggu fungsi publik perusahaan, sehingga pemerintah akan berusaha menjauhkan perusahaan dari kondisi financial distress. para manajer perusahaan pemegang saham negara juga memiliki insentif untuk mengambil tindakan pencegahan financial distress untuk melindungi kepentingan dan posisi mereka dari risiko (li et al. 2015). pemerintah akan berusaha untuk mendapatkan kepercayaan rakyat melalui kondisi perusahaan yang sehat. jika pemerintah sebagai pengelola negara gagal mengelola bank, maka rakyat yang menitipkan uang akan kehilangan kepercayaan terhadap kinerja pemerintah. di indonesia sudah umum apabila pemerintah melakukan penyuntikan dana terhadap bank milik negara. penyuntikan dana dapat diterima melalui anggaran pemerintah atau antar badan usaha milik pemerintah. pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan permata ayu widyasari dan evelyn christina kurniawan 176 hipotesis kedua, ditolak karena oc memiliki pengaruh yang tidak signifikan terhadap financial distress. hasil ini sesuai dengan lee dan yeh (2004). lima perusahaan dengan kepemilikan tertinggi merupakan produk keputusan oleh banyak pemegang saham, semuanya berusaha memaksimalkan kekayaan individu, dan sebagai konsekuensinya tidak ada hubungan yang sistematis antara oc dan kinerja keuangan (demsetz dan villalonga 2001). pada negara-negara berkembang, sifat terbelakang di pasar keuangan dan banyaknya perusahaan keluarga dapat membuat dampak oc menjadi tidak signifikan. menurut omran , bolbol, & fatheldin (2008) untuk menilai tata kelola identitas pemegang lebih penting dari persentase oc. hipotesis ketiga, ditolak karena bo memiliki pengaruh yang tidak signifikan terhadap financial distress. hasil ini sesuai dengan penelitian oleh manzaneque et al. (2016). pemegang saham besar bersifat pasif sehubungan dengan peningkatan pengawasan manajemen dan, sebagai alternatif, mereka tidak memiliki insentif yang cukup untuk menahan kesulitan keuangan (manzaneque et al. 2016). hipotesis kedua dan hipotesis ketiga saling menguatkan, kedua hipotesis hanya memiliki perbedaan dalam cara pengukuran pemegang saham besar atau controlling shareholders. melalui hasil h2 dan h3, dapat disimpulkan bahwa larger shareholder di bank indonesia memiliki pengaruh yang tidak signifikan terhadap status financial distress. hipotesis keempat, ditolak karena pengaruh mo tidak signifikan terhadap financial distress. hasil ini menguatkan penelitian-penelitian sebelumnya yang dilakukan oleh (lee dan yeh 2004; li et al. 2015). menurut lee dan yeh (2004) the bankruptcy law taiwan tidak perlu mengatur mengenai pemegang saham pengendali dari posisi manajerial karena dalam praktik mo tidak berpengaruh terhadap kondisi kesulitan keuangan. hasil tidak signifikan bisa disebabkan oleh kemungkinan bahwa saham manajemen merupakan saham yang diberikan untuk benefit daripada skema insentif (xu dan wang 1999). pihak manajemen dapat menjual sahamnya ke pasar setelah vesting period berakhir. sehingga pada kasus ini, tidak timbul rasa memiliki perusahaan dalam hati pihak manajemen. hipotesis kelima, ditolak karena do memiliki pengaruh tidak signifikan terhadap financial distress. penelitian sesuai dengan penelitian terdahulu (simpson dan gleason 1999; wardhani 2007). bank memiliki firm behavior yang terlalu kompleks untuk structural characteristics yang sederhana (simpson dan gleason 1999). wardhani (2007) melakukan penelitian di indonesia dan mengatakan bahwa kecilnya persentase kepemilikan oleh direksi menyebabkan dampak yang tidak signifikan. selain itu sama dengan mo, bahwa saham manajemen bisa jadi merupakan saham yang diberikan untuk benefit daripada skema insentif, sehingga tidak memiliki dampak terhadap financial distress. hipotesis keenam, ditolak karena ukuran komite audit memiliki hubungan yang tidak signifikan terhadap financial distress. rahmat et al. (2009) dan salloum et al. (2014) juga menemukan ukuran komite audit memiliki pengaruh yang tidak signifikan. dalton, daily, johnson, & ellstrand (1999) mengungkapkan bahwa komite audit menjadi tidak efektif apabila ukurannya terlalu kecil atau terlalu besar. saat ukuran komite audit terlalu besar, maka anggota lebih mudah kehilangan fokus dan lebih sedikit berpartisipasi. sebaliknya, apabila jumlahnya terlalu sedikit maka anggota akan memiliki kelemahan pada keterampilan dan pengetahuan. pada sampel terdapat beberapa bank yang memiliki jumlah anggota komite audit hingga lebih dari tiga anggota, namun sebenarnya jumlah tersebut tinggi karena ada turnover anggota komite audit. hipotesis ketujuh, ditolak karena komposisi komite audit tidak signifikan berpengaruh terhadap financial distress. hasil ini sesuai dengan penelitian sebelumnya oleh (hajiabdullah dan wan-hussin 2011; rahmat et al. 2009; salloum et al. 2014). penelitian pada perusahaan yunani menemukan bahwa perusahaan-perusahaan membentuk komite audit jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 177 untuk memenuhi persyaratan peraturan daripada untuk melayani tujuan lain, seperti meningkatkan laba (zhou , owusu-ansah, & maggina, 2018). acc yang dibentuk karena formalitas saja menjadi tidak signifikan terhadap kondisi keuangan bank. dari data yang tersedia acc selalu memiliki komposisi diatas 60%, setiap komite audit selalu memiliki anggota yang independen. anggota komite audit independen menimbulkan kurangnya senioritas sehingga menyebabkan limitasi pada kemampuan mengawasi manajemen dan skeptisme praktik akuntansi yang ambigu (haji-abdullah dan wan-hussin 2011). hipotesis kedelapan, ditolak karena acmf memiliki pengaruh yang tidak signifikan terhadap financial distress. penelitian dengan hasil acmf tidak signifikan ditemukan juga oleh (haji-abdullah dan wan-hussin 2011; rahmat et al. 2009). terdapat faktor kualitatif lain yang dapat menjadi alasan dari hasil tidak signifikan. faktor kualitatif lain yang dimaksud dapat berupa level komitmen, kualitas isi pembahasan rapat, dan lingkungan organisasi yang bisa mempengaruhi performa komite audit (rahmat et al. 2009). menurut collier (1993) faktor yang paling berkontribusi untuk meeting komite audit adalah ketersediaan informasi yang relevan, penyediaan agenda dan materi terkait sebelum pertemuan, dan akses kepada auditor eksternal dan auditor internal. hipotesis kesembilan, diterima karena acfl memiliki pengaruh yang positif terhadap financial distress. hasil ini bertentangan dengan hasil penelitian (haji-abdullah dan wanhussin 2011; nuresa dan hadiprajitno 2013; rahmat et al. 2009; salloum et al. 2014) yang menunjukkan pengaruh negatif. sebelumnya belum ada hasil yang menyatakan secara langsung acfl berpengaruh positif terhadap financial distress. terdapat dua penyebab acfl memiliki pengaruh positif pada financial distress bank. pertama, anggota komite audit dengan keahlian keuangan memiliki rasa tanggung jawab yang besar untuk menyajikan ethical reporting dan meningkatkan transparansi terutama anggota komite audit yang memiliki certified public accountants (cpas) (lisic , myers, seidel, & zhou, 2019). hal ini membuat bank tidak ragu untuk mempublikasikan keadaan financial distress ke publik. kedua, pemanfaatan financial literacy yang berlebihan. orang dengan financial literacy yang lebih tinggi cenderung mengeluarkan dana yang besar untuk investasi, menabung, dan memilih asuransi saat ini untuk menikmati keuntungan di masa depan dengan resiko mengalami financial distress (awallia dan dewi 2019). sample tahun 2018 setelah melakukan penelitian terhadap data tahun 2018, ditemukan bahwa hipotesis dua sampai sembilan robust terhadap data 2010-2018. hasil kedua data sesuai dan saling menguatkan. sebaliknya, hipotesis satu dan variable control size mengalami pertentangan. hipotesis pertama, ditolak memiliki pengaruh yang tidak signifikan. pada data 2018, so memiliki pengaruh yang tidak signifikan terhadap financial distress. hasil ini mendukung penelitian terdahulu (shahwan 2015; udin et al. 2017). bank dengan so yang tinggi memiliki tanggungjawab pelayanan publik. hasil tidak signifikan bisa disebabkan oleh tujuan perusahaan pemerintah yang mengutamakan kesejahteraan sosial daripada profit maximization sehingga kepemilikan negara tidak berpengaruh signifikan (udin et al. 2017). bank tidak hanya menjadi penerima fund injection, tapi sebaliknya dapat berperan sebagai pemberi fund injection. hal ini memiliki arti bahwa pada tahun 2018, bank dengan struktur kepemilikan pemerintah indonesia lebih mengutamakan fungsi publik daripada memiliki kondisi finansial yang baik. hasil tidak robust dapat dijelaskan melalui fenomena di bidang politik yaitu pergantian presiden. indonesia adalah negara yang memiliki sistem pergantian presiden tiap lima tahun. pada tahun 2014, terjadi pergantian dari presiden susilo bambang yudhoyono dengan kabinet “indonesia bersatu ii” menjadi presiden joko widodo dengan kabinet “kerja”. setiap https://id.wikipedia.org/wiki/kabinet_indonesia_bersatu_ii https://id.wikipedia.org/wiki/joko_widodo pengaruh pelaporan keuangan melalui internet dan tata kelola pada kesulitan keuangan di sektor perbankan permata ayu widyasari dan evelyn christina kurniawan 178 pergantian, presiden dan kabinetnya akan membuat “rencana pembangunan jangka menengah nasional” (rpjmn) yang salah satu tujuannya adalah menentukan kebijakan prioritas (parhusip, 2018). pada era presiden susilo, beliau lebih memperhatikan bagian keuangan akibat krisis global di tahun 2008. pada tahun 2008 pemerintah mengeluarkan kebijakan penting perbankan yaitu memberi bantuan perbankan yang mengalami kesulitan keuangan yang berdampak sistemik serta menimbulkan potensi krisis yang akan dibiayai oleh pemerintah melalui apbn (bappenas 2010). rpjmn 2010-2014, pemerintah memiliki 11 prioritas, salah satunya adalah peningkatan kesejahteraan rakyat. peningkatan kesejahteraan rakyat kemudian dirinci lagi menjadi 13 prioritas bidang termasuk stabilitas keuangan dan stabilitas moneter (bappenas 2010). pada era presiden jokowi, beliau memiliki fokus pada bidang lain. pada rpjmn 2015-2019, disebutkan 9 agenda prioritas yang disebut nawa cita. sasaran sektor keuangan rpjmn adalah (bappenas 2014): 1. meningkatnya daya saing sektor keuangan nasional ditopang oleh ketahanan dan stabilitas sistem keuangan yang sehat, mantap dan efisien; 2. meningkatnya fungsi intermediasi dan kedalaman sektor keuangan untuk memenuhi kebutuhan pendanaan pembangunan. 3. meningkatnya akses masyarakat dan usaha mikro kecil menengah (umkm) terhadap layanan jasa keuangan formal dalam kerangka pembangunan ekonomi yang inklusif dan berkeadilan. dua dari tiga poin tersebut mengutamakan fungsi publik bank yaitu pembangunan infrastruktur dan fungsi pendanaan kepada masyarakat dan umkm. laporan 4 tahun pemerintah joko widodo-jusuf kalla juga menyatakan bahwa pada tahun 2018, fokus nawa cita adalah pembagunan manusia. pemerintah mengalami kenaikan alokasikan dana untuk infrastruktur, kesehatan, dan pendidikan (sekretariat kabinet ri 2018). hipotesis kesepuluh, ditolak karena ifr memiliki pengaruh tidak signifikan terhadap financial distress. belum ada penelitian yang secara langsung mencari pengaruh ifr terhadap financial distress. ifr memiliki pengaruh yang tidak signifikan karena lagging effect of disclosure. sebagian besar perusahaan terlebih dahulu menyampaikan laporan keuangan ke bursa efek indonesia (bei) daripada mempublikasikan laporan keuangan melalui internet atau website perusahaan (mooduto, 2013). mooduto (2013) menemukan bahwa kecepatan reaksi pasar di indonesia tidak memiliki pengaruh terhadap ifr. hal ini juga dapat disebut lagging effect of disclosure. al-sartawi dan reyad (2019) mendefinisikan lagging effect of disclosure sebagai pengungkapan tahun t mungkin memiliki pengaruh pada profitabilitas perusahaan di t+1. padahal pengungkapan annual report memiliki kontribusi yang besar pada poin content dan timeliness. penutup tujuan dari penelitian ini adalah mencari pengaruh ownership structure, audit committee, dan internet financial reporting terhadap financial distress. hasil penelitian ini membuktikan bahwa state ownership memiliki pengaruh yang negatif signifikan terhadap data tahun 2010-2018. bank dengan kepemilikan negara memiliki fungsi publik sehingga pemerintah akan melakukan fund injection saat bank mengalami financial distress. data 2018 tidak robust karena terdapat fenomena pergantian presiden dan kabinet. perbedaan visi-misi, prioritas, dan sasaran pemerintah baru membuat bank lebih banyak memberikan fund injection pada prioritas lain. peneliti menemukan audit committee financial literacy memiliki jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 165-182 179 pengaruh positif signifikan terhadap financial distress. anggota komite audit dengan literasi keuangan memiliki kesadaran yang tinggi akan ethical reporting dan meningkatkan transparansi. selain itu, individu dengan financial literacy yang tinggi cenderung mengeluarkan dana yang besar untuk investasi, menabung, dan asuransi walaupun harus mengalami resiko financial distress. variabel lainnya yaitu ownership concentration, blockholder ownership, management ownership, director ownership, audit committee structure, audit committee composition, audit committee meeting frequency, dan internet financial reporting memiliki pengaruh yang tidak signifikan terhadap financial distress. hal ini menunjukkan bahwa ownership structure, audit committee, dan internet financial reporting sebagai komponen yang seharusnya dapat mencegah financial distress kurang berperan secara maksimal terutama di sektor perbankan indonesia. penelitian ini memiliki beberapa keterbatasan, pertama, penelitian ini hanya menggunakan sektor perbankan yang terdaftar di bursa efek indonesia (bei) sehingga tidak bisa mewakili seluruh perbankan di indonesia. bank di bei melewati peraturan-peraturan yang lebih ketat dibanding bank non bei. penelitian berikutnya dapat menambahkan perbankan-perbankan selain yang terdaftar di bei untuk mengetahui lebih luas kondisi perbankan di indonesia. perbankan diluar bei tentu memiliki probabilitas untuk pailit atau likuiditas lebih tinggi dibanding yang terdaftar di bei. keterbatan kedua, peneliti menggunakan data sekunder sehingga terdapat perusahaanperusahaan yang tereliminasi di tahun 2010-2015 sehingga tidak dapat menggambarkan keadaan seluruh bank di bei tahun 2010-2018. saat data sekunder mengalami tidak akurat, maka akan terjadi penyimpangan pada hasil penelitian. peneliti berikutnya dapat menambahkan alternatif data primer seperti membagi kuesioner kepada perusahaan untuk melengkapi data yang dibutuhkan. keterbatan ketiga, peneliti hanya menggunakan data satu periode yaitu tahun 2018 untuk internet financial reporting (ifr). selain itu karena ifr diambil dari data online, perubahan pada ifr bersifat real-time. sehingga input dari ifr tidak sepenuhnya adil bagi 48 bank. peneliti membutuhkan waktu 1 minggu untuk menyimpan konten website bank. penelitian berikutnya dapat menggunakan lebih banyak media dan koneksi internet yang lebih cepat agar dapat menyimpan informasi website dalam waktu yang lebih singkat. daftar pustaka abdullah, s. n. 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(2018). board of directors, audit committee, and firm performance: evidence from greece. journal of international accounting, auditing and taxation, 31(may 2013), 20–36. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13-36 13 pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening the effect income and financial behavior on financial literacy with investment decisions as intervening baiq fitri arianti universitas pamulang, jalan surya kencana no. 1 pamulang barat, tangerang selatan abstract the purpose of this research to analyze the effect of income and financial behavior on financial literacy with investment decisions as an intervening variable on the smes of south tangerang. the population in this study were all smes in the city of south tangerang. data collection techniques using observation, interviews, library research (library research), questionnaire / questionnaire. then the data analysis method in this study uses path analysis with the help of the spss program. the results show that income has a positive and significant effect on financial literacy, financial behavior variables have a positive and significant effect on literacy, investment decisions cannot mediate income against financial literacy and investment decisions can mediate financial behavior on financial literacy. keywords: financial literacy, financial behavior, income, investment decision abstrak penelitian ini dapat ditujukan untuk menganalisis dan membuktikan pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan dengan keputusan berinvestasi sebgai variabel intervening pada pelaku umkm kota tangerang selatan. populasi dalam penelitian ini adalah seluruh pelaku umkm yang ada di kota tangerang selatan. metode pengumpulan datanya dengan menggunakan observasi, wawancara, studi kepustakaan (library research), kuesioner/angket. dan teknik analisis dalam penelitian ini menggunakan path analysis dengan bantuan program spss. hasil penelitian ini menunjukkan bahwa bahwa pendapatan memiliki pengaruh terhadap literasi keuangan, variabel perilaku keuangan memiliki pengaruh terhadap literasi, keputusan berinvestasi tidak dapat memediasi pendapatan terhadap literasi keuangan dan keputusan berinvestasi dapat memediasi perilaku keuangan terhadap literasi keuangan. kata kunci : literasi keuangan, perilaku keuangan, pendapatan, keputusan berinvestasi corresponding author: baiq fitri arianti* email for author: akt.fitri1983@gmail.com* submission: 06 november 2019 revised : 02 februari 2020 accepted : 03 februari 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.13-36 pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 14 pendahuluan negara indonesia merupakan negara berkembang yang ada di kawasan asia. indonesia juga pernah mengalami krisis moneter yang cukup besar pada tahun 1998 dan sektor yang tetap bertahan adalah sektor usaha kecil menengah (umkm). sebagai negara berkembang, indonesia masih memiliki tantangan soal rendahnya literasi keuangan sehingga pemerintah memiliki peran strategis dalam meningkatkan kesejahteraan masyarakat dan meningkatkan pertumbuhan ekonomi, serta meningkatkan stabilitas keuangan nasional. berdasarkan hasil survey ojk (2017) menunjukkan bahwa tingkat literasi keuangan indonesia hanya 20%. hal ini lebih rendah dibandingkan dengan negara asean seperti filipina 27%, malaysia 66% thailand 73% dan singapura sebesar 98%. perilaku keuangan sangat berperan dalam pengambilan keputusan investasi. seseorang yang memiliki literasi keuangan yang bijak akan memepengaruhi perilaku keuangan yang berdampak juga pada pengambilan keputusan berinvestasi (christanti dan mahastanti, 2011). fenomena dalam penelitian ini adalah rendahnya pemahaman dan pengetahuan literasi keuangan yang terjadi pada para pelaku umkm di kota tangerang selatan, hal ini dapat dilihat dari hasil wawancara terbuka dengan salah satu pegawai pemerintah kota tangerang selatan mengatakan bahwa masih belum mengetahui akan pentingnya literasi keuangan dalam mengelola keuangan dengan baik karena kurangnya pemanfaatan akses produk dan jasa lembaga keuangan terhadap sektor tersebut dan mengharapkan pelaku umkm mendapatkan penguatan kelembagaan usaha melalui pengetahuan pengelolaan keuangan dan pembukuan usaha secara sederhana. pemerintah kota tangerang selatan juga harus memberikan kesempatan kepada pelaku umkm untuk dapat mengetahui lebih jauh produk dan layanan jasa keuangan dalam melakukan inovasi pengembangan suatu produk. fenomena ini juga didukung dari data dinas koperasi dan umkm (2018) tentang perkembangan umkm kota tangerang selatan tahun 2015 2017 pada tabel 1 di bawah ini: tabel 1. data perkembangan umkm kota tangerang selatan kecamatan tahun 2015 2016 2017 ciputat timur 3.130 3.910 3.250 ciputat 4.050 4.165 3.961 pamulang 2.731 2.859 2.215 pondok aren 4.983 5.021 4.489 setu 1.092 1.662 1.610 serpong 3.310 3.558 3.245 serpong utara 4.726 4.825 4.230 jumlah 24.022 26.000 23.000 berdasarkan tabel 1 diatas bahwa perkembangan pelaku umkm di kota tangerang selatan yang berjumlah tujuh kecamatan mengalami penurunan sangat signifikan di tahun 2017 sebanyak 23.000 pelaku umkm dengan tingkat persentase 11 % karena dari pihak dinas koperasi dan umkm kota tangerang selatan sendiri belum menerapkan program edukasi literasi keuangan, disamping itu juga minimnya akses produk dan jasa keuangan terhadap sektor tersebut. pemerintah kota tangerang selatan memberikan kesempatan kepada pelaku umkm untuk memahami lebih jauh produk dan layanan jasa keuangan yang di tawarkan oleh lembaga jasa keuangan sehingga jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 15 para pelaku umkm mendapatkan penguatan infrastruktur literasi keuangan dan dapat melakukan inovasi pengembangan suatu produk. kasus yang sering terjadi di masyarakat bahwa banyaknya kasus penipuan yang berkedok investasi bodong. dan biasaya kasus tersebut menimpa berbagai kalangan masyarakat baik kalangan yang berduit, terpelajar sampai dengan kalangan bawah yang miskin dan tidak terpelajar. modus yang dilakukan pada kejahatan keuangan ini pasti bermula dari janji imbal hasil investasi dan bisnis yang menggiurkan sampai dengan ketidakjelasan informasi. kejadian serupa juga menimpa masyarakat manakala berada pada pihak debitur. masyarakat juga menegeluhkan perhitungan bungan dan biaya yang dibebankan tidak transfaran tanpa persetujuan debitur dan berbagai kasus yang merugikan masyarakat sangat sering terjadi (widowati dan winarto, 2017) permasalahan dalam penelitian ini juga diungkapkan oleh penelitian yang dilakukan xu dan zia (2012) menunjukan bahwa faktor demografi, ekonomi, social dan faktor phsikologis merupakan faktor utama financial literacy yang berhubungan dengan keputusan pelaku usaha untuk berinvestasi menemukan bahwa di negara maju, literasi keuangan berkorelasi positif terhadap pengambilan keputusan berinvestasi. selanjutnya hasil penelitian yang dilakukan oleh anggraeni (2016) menunujukkan bahwa literasi keuangan dari pemilik usaha rendah sehingga berpengaruh terhadap kemampuan mengelola keuangan karena pemilik usaha sejauh ini belum belum memiliki kemampuan literasi keuangan yang baik sehingga pelaku usaha tersebut belum sampai untuk tahap investasi pada produk keuangan. dan penelitian ini juga diungkapkan oleh dea (2017) dengan judul pengaruh literasi keuangan, tingkat pendapatan, dan pendidikan terhadap keputusan investasi menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap keputusan investasi. sedangkan, variabel tingkat pendapatan dan pendidikan tidak ada perbedaan dalam pengambilan keputusan investasi dan penelitian ini juga sesuai dengan penelitian arianti (2018) menunjukkan bahwa secara bersama – sama variabel literasi keuangan, pendapatan dan perilaku keuangan berpengaruh signifikan terhadap keputusan investasi. berdasarkan latar belakang diatas, maka penulis perlu dikaji dan teliti agar tujuan dalam pembahasannya dapat lebih terinci dan mendalam. untuk itu penulis merumuskan beberapa hal yang akan menjadi rumusan masalah dalam penelitian ini adalah apakah pendapatan berpengaruh signifikan terhadap literasi keuangan, apakah perilaku keuangan berpengaruh signifikan terhadap literasi keuangan, apakah pendapatan berpengaruh langsung terhadap literasi keuangan melalui keputusan berinvestasi dan apakah perilaku keuangan berpengaruh terhadap literasi keuangan melalui keputusan berinvestasi. kerangka teoritis dan hipotesis teori atribusi atribusi teori dapat dijelaskan ketika individu mengamati perilaku individu terhadap resiko. teori ini juga tidak jauh beda dengan teori utility, dimana dalam penelitian ini perilaku seseorang dalam melakukan pengambilan keputusan investasi dapat menghindari terjadinya resiko (christanti dan mahastanti, 2011). teori ini juga relevan untuk menjelaskan perilaku keuangan seseorang dalam mengelola keuangan dengan bijak. literasi keuangan (financial literacy) menurut garman dan forgue (2000) dalam sabri (2011) mendefinisikan melek finansial dengan tindakan mengetahui fakta-fakta dan pengertian yang diperlukan untuk mengelola keuangan pribadi sehingga berhasil mengelola keuangan dengan baik. sedangkan menurut kim pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 16 (2001) dalam sabri (2011) literasi keuangan adalah pengetahuan dasar bahwa orang perlu untuk bertahan hidup dalam masyarakat modern. pengetahuan dasar ini melibatkan, mengetahui dan memahami prinsip-prinsip kompleks dalam melakukan pembelanjaan, menabung, dan berinvestasi. selanjutnya, bhushan dan medury (2013) mengungkapkan literasi keuangan adalah kemampuan untuk membuat penilaian informasi dan mengambil keputusan yang efektif tentang penggunaan dan pengelolaan uang. literasi keuangan merupakan kombinasi dari kemampuan individu, pengetahuan, sikap dan akhirnya perilaku individu yang berhubungan dengan uang. literasi keuangan juga sangat erat kaitannya dengan pengelolaan keuangan. jika seseorang memiliki literasi keuangan yang rendah maka pengetahuan tentang keuangan sangat penting bagi seorang individu, agar tidak salah dalam membuat keputusan berinvestasi. pengetahuan tentang keuangan yang kurang, mengakibatkan kerugian bagi individu, baik akibat dari inflasi, penurunan kondisi perekonomian baik dalam negeri maupun luar negeri, atau berkembangnya sistem perekonomian. sesuai dengan penelitian remund (2010) terdapat lima indikator dari literasi keuangan yaitu a) pengetahuan tentang konsep keuangan, b) kemampuan untuk berkomunikasi tentang konsep keuangan, c) kemampuan untuk mengelola keuangan pribadi, d) kemampuan dalam membuat keputusan keuangan, e) keyakinan untuk membuat perencanaan keuangan dimasa depan. perilaku keuangan (financial behavior) financial behavior adalah suatu perilaku yang berkaitan dengan aplikasi keuangan. menurut ricciardi (2000) dalam arianti (2018) mengungkapkan bahwa financial behavior adalah suatu displin ilmu yang di dalamnya melekat interaksi berbagai displin ilmu dan secara terus menerus berintegrasi sehingga pembahasannya tidak dilakukan isolasi. perilaku keuangan (financial behavior) merupakan isu yang banyak dibahas saat ini. mereka cenderung berpikir jangka pendek dan identik dengan praktik belanja impulsif sehingga seringkali individu dengan pendapatan yang cukup masih mengalami masalah finansial karena perilaku keuangan yang kurang bertanggung jawab. financial behavior adalah kemampuan seseorang dalam mengatur (perencanaan, penganggaran, pemeriksaan, pengelolaan, pengendalian, pencarian dan penyimpanan) dana keuangan sehari-hari. perilaku manajemen keuangan dapat juga diartikan sebagai proses pengambilan keputusan keuangan, harmonisasi motif individu dan tujuan perusahaan. perilaku manajemen keuangan berkaitan dengan efektivitas manajemen dana, dimana arus dana harus diarahkan sesuai dengan rencana yang telah ditetapkan. adapun indikator dalam variabel ini, yaitu jenis-jenis perencanaan dan anggaran keuangan yang dimiliki, teknik dalam menyusun perencanaan keuangan, kegiatan menabung, kegiatan asuransi, pensiun dan pengeluaran tidak terduga, kegiatan investasi, kredit/hutang, dan tagihan, monitoring pengelolaan keuangan, dan evaluasi pengelolaan keuangan (humaira dan sagoro, 2018). nababan (2012) dalam anita sari (2015) mengemukakan indikator financial behaviour atau perilaku keuangan adalah a) membayar tagihan tepat waktu., b) membuat anggaran pengeluaran dan belanja, c) mencatat pengeluaran dan belanja (harian, bulanan, dan lain-lain), c) menyediakan dana untuk pengeluaran tidak terduga, d) menabung secara periodic, e) membandingkan harga antar toko atau swalayan atau supermarket sebelum memutuskan untuk melakukan pembelian. pendapatan (income) pendapatan merupakan jumlah besaran uang yang didapatkan seseorang atas hasil usaha dan kinerjanya. pada dasarnya pendapatan adalah hasil atas pengorbanan seseorang alam bentuk jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 17 materi untuk memenuhi kebutuhan hidupnya, dengan menginvestasikan sumber pendapatan yang ada, seseorang dapat memilih beragam jenis investasi secara umum seperti saham, obligasi, deposito, emas, tanah, dan berbagai macam jenis investasi lainnya (sari, 2019). hilgert et al (2003) dalam arianti (2018) menyatakan bahwa personal income adalah total pendapatan kotor tahunan seorang individu yang berasal dari upah, perusahaan bisnis dan berbagai investasi. income adalah penghasilan pribadi sebelum pajak. income diukur berdasarkan pendapatan dari semua sumber. komponen terbesar dari total pendapatan adalah upah dan gaji. selain itu, ada banyak kategori lain pendapatan, termasuk pendapatan sewa, pembayaran subsidi pemerintah, pendapatan bunga dan pendapatan dividen. income adalah indikator yang baik untuk permintaan konsumen masa depan meskipun tidak sempurna. menurut mahdzan dkk (2013) semakin tinggi besarnya pendapatan seseorang maka orang tersebut akan berusaha memperoleh pemahaman bagaimana cara memanfaatkan keuangan dengan cara yang lebih baik melalui pengetahuan keuangan. pendapatan merupakan salah satu indikator untuk mengukur kesejahteraan seseorang atau masyarakat, sehingga pendapatan masyarakat ini mencerminkan kemajuan ekonomi suatu masyarakat. pendapatan seseorang pada dasarnya tergantung dari pekerjaan di bidang jasa atau produksi, serta waktu jam kerja yang dicurahkan, tingkat pendapatan perjam yang diterima (lumintang, 2013). pendapatan adalah jumlah penghasilan yang diterima selama periode tertentu berdasarkan jenis pekerjaan, prestasi dan lamanya bekerja. besar kemungkinan bahwa individu dengan pendapatan yang lebih akan menunjukkan perilaku manajemen keuangan lebih bertanggung jawab, mengingatnya dana yang tersedia mereka memberi mereka kesempatan untuk bertindak secara bertanggung jawab. besar kemungkinan bahwa individu dengan pendapatan yang lebih akan menunjukkan perilaku manajemen keuangan lebih bertanggung jawab, mengingat dana yang tersedia memberi kesempatan untuk bertindak secara bertanggung jawab (naila al kholilah dan rr. iramani, 2013). didalam unsur-unsur pendapatan yang dimaksudkan adalah asal dari pada pendapatan itu diperoleh, dimana unsur-unsur tersebut adalah a) pendapatan hasil produksi barang atau jasa, b) imbalan yang diterima atas penggunaan aktiva sumber-sumber ekonomis perusahaan oleh pihak lain, c) penjualan aktiva diluar barang dagangan merupakan unsur unsur pendapatan lain-lain suatu perusahaan. adapun indikator tingkat pendapatan dalam penelitian ini yaitu unsur – unsur pendapatan, sumber – sumber pendapatan dan biaya (arianti, 2018). keputusan berinvestasi berinvestasi merupakan hal yang sangat penting dalam mengelola pendapatan, dengan berinvestasi seseorang akan mendapatkan keuntungan yang tinggi dengan risiko yang tinggi pula, begitupun sebaliknya.investasi adalah aktivitas penempatan modal ke dalam sebuah usaha tertentu dengan tujuan memperoleh tambahan penghasilan dan keuntungan (dewi ayu dan rr. iramani, 2014). keputusan dalam berinvestasi adalah keputusan yang penting dalam pengelolaan keuangan. menurut manurung (2012) dalam konteks keputusan investasi, seorang pengambil keputusan yang menerima umpan balik negatif atas keputusan investasi sebelumnya akan berada pada posisi atau kondisi rugi, dan akan memandang keputusan berikutnya sebagai pilihan antara kerugian pasti yang telah terjadi (yaitu memilih untuk tidak melanjutkan tindakan menambah investasi) dengan kerugian di masa mendatang yang kurang pasti (yaitu mengambil risiko menambah dana dengan harapan mendapat pengembalian positif). seseorang dalam melakukan investasi tidak saja hanya menggunakan estimasi atas prospek instrumen investasi, tetapi faktor psikologi sudah ikut menentukan investasi tersebut. menurut tandellin dalam marsis (2013) dalam putri dan hamidi (2019) bahwa indikator keputusan investasi adalah a) return (tingkat pengembalian), b) risk (risiko), c) the time factor (waktu). pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 18 gambar model penelitian dibawah ini menerangkan atau mengetahui apakah keputusan berinvestasi dapat memediasi atau tidak dapat memediasi pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan atau apakah variabel intervening tersebut mampu memediasi hubungan variabel independen terhadap variabel dependen karena analisis jalur adalah penggunaan analisis untuk menaksir hubungan kausalitas antar variabel (model causal) yang telah ditetapkan sebelumnya berdasarkan teori, (ghozali, 2011). gambar 1. model penelitian pengembangan hipotesis pengaruh pendapatan terhadap literasi keuangan literasi keuangan terdiri dari sejumlah kemampuan dan pengetahuan mengenai keuangan yang dimiliki oleh seseorang untuk mampu mengelola atau menggunakan sejumlah uang untuk meningkatkan taraf hidupnya dan bertujuan untuk mencapai kesejahteraan (arianti, 2018). pendapatan usaha yang tinggi akan mendorong peningkatan penggunaan produk perbankan. selain meningkatkan pengetahuan mengenai produk perbankan itu sendiri, pelaku usaha juga akan mengetahui tentang arus kas dari usaha yang dijalani. hal tersebut secara tidak langsung juga akan mempengaruhi pengetahuan keuangan umum dari pelaku usaha. semakin besar pendapatan usaha, pelaku usaha akan memiliki cadangan dana yang lebih besar. apabila tidak digunakan untuk pengembangan usaha utama, dana tersebut dapat dimanfaatkan untuk mendapat penghasilan tambahan, salah satunya melalui penggunaan produk investasi. maraknya investasi bodong mengharuskan pelaku usaha yang memiliki minat untuk berinvestasi untuk mencari informasi mengenai investasi agar tidak menjadi korban penipuan. adanya pencarian informasi agar investasi yang dipilih tepat dan sesuai akan meningkatkan literasi keuangan dimensi investasi pada pelaku usaha. pendapatan merupakan inflow of assets akibat penjualan barang dan/atau jasa ke dalam perusahaan. pada penelitian ini pendapatan usaha diukur melalui pendapatan rata-rata per bulan dalam satuan jutaan rupiah. pelaku umkm yang memiliki pendapatan usaha lebih tinggi akan cenderung memiliki literasi keuangan yang lebih tinggi. orang yang memiliki tingkat pendapatan usaha lebih tinggi akan cenderung memiliki kemampuan untuk merencakan dan mengontrol keuangannya dengan baik. hal ini dikarenakan dengan semakin tingginya pendapatan usaha, akan semakin banyak aset yang harus dikelola oleh pelaku umkm. semakin tinggi h3 h4 h1 h2 tingkat pendapatan (x1) perilaku keuangan (x2) literasi keuangan (y) keputusan berinvestasi (m) e1 e2 jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 19 pendapatan seseorang, maka orang tersebut akan berusaha mencari informasi dan pemahaman untuk memanfaatkan uang yang dimilikinya. pendapatan yang lebih tinggi menunjukkan kesempatan yang lebih besar kepada seseorang untuk lebih bertanggung jawab terkait dengan ketersediaan dana yang dimilikinya. hasil penelitian ini sejalan dengan hasil penelitian suryanto dan rasmini (2018) yang menyatakan tingkat pendapatan berpengaruh positif terhadap literasi keuangan. pernyataan yang tidak jauh berbeda diungkapkan oleh the australia and new zealand banking group limited dalam anz (2015) yang menyebutkan faktor yang mempengaruhi literasi keuangan adalah usia, pengetahuan keuangan dan numerik sikap keuangan, pendapatan rumah tangga serta pendidikan dan jabatan. berdasarkan uraian tersebut, maka hipotesis yang dikembangkan adalah: 𝐻1 : di duga ada pengaruh pendapatan terhadap literasi keuangan pengaruh perilaku keuangan terhadap literasi keuangan pemahaman tentang perilaku keuangan akan membantu seseorang untuk mengerti apa yang dipercaya terkait hubungan dirinya dengan uang. oleh sebab itu, pengertian perilaku keuangan diartikan sebagai keadaan pikiran, pendapat, serta penilaian tentang keuangan. menurut rahmayanti dkk., (2019) mengatakan bahwa perilaku keuangan berhubungan dengan tanggung jawab keuangan seseorang terkait dengan cara pengelolaan keuangan. karena penelitian ini menunjukkan bahwa seseorang umumnya tidak memiliki pemahaman besar tentang tingkat pengetahuan keuangan, ketika pengetahuan keuangan dilihat secara obyektif dan subyektif. hasil ini menunjukkan bahwa sebagian orang percaya bahwa mereka memiliki banyak pengetahuan berperilaku keuangan yang baik dan rasional daripada seseorang yang memiliki tingkat pengetahuan sedikit (aminatuzahra, 2014). penelitian ini sesuai dengan penelitian yang dilakukan oleh chaulagain (2015) menunjukkan bahwa kesejahteraan finansial masyarakat tergantung pada peningkatan perilaku keuangan sedangkan perilaku tersebut dikontribusikan oleh literasi keuangan. jadi dapat disimpulkan bahwa perilaku keuangan berpengaruh signifikan terhadap literasi keuangan. selanjutnya penelitian ini juga sesuai dengan penelitian rahmayanti dkk., (2019) menunjukkan bahwa perilaku keuangan berpengaruh positif signifikan terhadap literasi keuangan. berdasarkan uraian tersebut, maka hipotesis yang dikembangkan adalah: 𝐻2 : di duga ada pengaruh prilaku keuangan terhadap literasi keuangan pendapatan berpengaruh langsung terhadap literasi keuangan melalui keputusan berinvestasi pendapatan merupakan inflow of assets akibat penjualan barang dan/atau jasa ke dalam perusahaan. pada penelitian ini pendapatan usaha diukur melalui pendapatan rata-rata per bulan dalam satuan jutaan rupiah. pelaku umkm yang memiliki pendapatan usaha lebih tinggi akan cenderung memiliki literasi keuangan yang lebih tinggi. orang yang memiliki tingkat pendapatan usaha lebih tinggi akan cenderung memiliki kemampuan untuk merencakan dan mengontrol keuangannya dengan baik. hal ini memiliki makna bahwa semakin baik pendapatan maka semakin tinggi pendapatan maka semakin baik dan bertanggungjawab perilaku keuangannya. john et al, (2009) dalam putri dan rahyuda (2017) menyatakan bahwa terdapat hubungan yang positif antara pendapatan (income) dengan perilaku manajemen keuangan yang bertanggungjawab yang berarti semakin tinggi pendapatan maka semakin baik dan bertanggungjawab perilaku keuangannya. hasil penelitian ini didukung oleh teori perpsektif perilaku keuangan dalam pengambil keputusan keuangan yang adaptif berarti bahwa sifat keputusan dan lingkungan di mana itu membuat pengaruh jenis proses yang digunakan. semakin baik keadaan sosiodemografi seseorang akan pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 20 berpengaruh terhadap jenis proses pengambilan keputusan investasi yang digunakan kearah yang baik. v. sudheer (2015) dalam putri dan isbanah (2020) menemukan hasil bahwa pendapatan berpengaruh signifikan terhadap kebutuhan serta keputusan investasi. kemudian penelitian ini juga dilakukan oleh penelitian dewi dan purbawangsa (2018) menunjukkan bahwa hasil data statistik variabel literasi keuangan memiliki pengaruh paling besar dalam menentukan perilaku keputusan investasi dibandingkan pendapatan. berdasarkan uraian di atas, dapat dinyatakan hipotesis sebagai berikut: 𝐻3: di duga pendapatan berpengaruh langsung terhadap literasi keuangan melalui keputusan berinvestasi perilaku keuangan berpengaruh langsung terhadap literasi keuangan melalui keputusan berinvestasi investasi merupakan suatu kegiatan menanamkan modal guna mendapatkan profit. byrne (2007) dalam sari (2019) juga menemukan bahwa pengetahuan keuangan yang rendah akan menyebabkan perilaku keuangan yang rendah pula dan akan berdampak pada pembuatan rencana keuangan yang salah, dan menyebabkan bias dalam pencapaian kesejahteraan di saat usia tidak produktif lagi. dalam hal ini literasi keuangan sangat berpengaruh penting terhadap keputusan seseorang dalam berinvestasi. selain itu kemampuan pengetahuan yang luas akan memudahkan seseorang mengambil keputusan untuk berinvestasi dan literasi keuangan ini penting dalam mengelola keuangan dengan baik. seseorang yang memutuskan untuk berinvestasi, pastinya akan ber-pengaruh lebih baik dalam segi pengelolaan keuangan. penelitian ini sejalan dengan penelitian putri dan rahyuda (2017) mengatakan bahwa pengaruh variabel financial literacy berbanding lurus dengan perilaku keputusan investasi individu artinya semakin tinggi financial literacy seseorang, maka semakin baik perilaku keputusan investasi individunya. kusnandar dan kurniawan (2018) menujukkan bahwa literasi keuangan tidak berpengaruh terhadap perilaku keuangan ibu rumah tangga di kota tasikmalaya dan gaya hidup mampu memediasi pengaruh literasi keuangan terhadap perilaku keuangan ibu rumah tangga di kota tasikmalaya sedangkan berdasarkan uraian di atas, dapat dinyatakan hipotesis sebagai berikut : 𝐻4: di duga perilaku keuangan berpengaruh langsung terhadap literasi keuangan melalui keputusan berinvestasi metode penelitian desain penelitian yang digunakan dalam penelitian ini adalah dengan menggunakan pendekatan kuantitatif metode deskriptif. objek dalam penelitian ini adalah keputusan investasi yang terdiri dari tiga aspek, yaitu literasi keuangan, perilaku keuangan dan pendapatan. subjek dari penelitian ini adalah pelaku umkm di dinas koperasi dan umkm kota tangerang selatan. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 21 tabel 2. operasional variabel no. variabel konsep indikator skala 1. literasi keuangan (remund, 2010) literasi keuangan dapat diartikan sebagai pengetahuan dan pemahaman mengenai konsep keuangan yang memiliki tujuan untuk mencapai kesejahteraan. a. pengetahuan tentang konsep keuangan b. saving dan pinjaman c. asuransi d. investasi ordinal a. 2. perilaku keuangan (nababan, 2012) kemampuan seseorang dalam mengatur (perencanaan, penganggaran, pemeriksaan, pengelolaan, pengendalian, pencarian dan penyimpanan) dana keuangan sehari-hari. a. membayar tagihan tepat waktu. b. membuat anggaran pengeluaran dan belanja c. mencatat pengeluaran dan belanja (harian, bulanan, dan lain-lain) d. menyediakan dana untuk pengeluaran tidak terduga. e. menabung secara periodik. f. membandingkan harga antar toko atau swalayan atau supermarket sebelum memutuskan untuk melakukan pembelian ordinal a. 3. pendapatan (dica suci engga jati, 2015) jumlah penghasilan yang diterima selama periode tertentu berdasarkan jenis pekerjaan, prestasi dan lamanya bekerja a. unsur – unsur pendapatan b. sumber pendapatan c. biaya ordinal a. 4. keputusan berinvestasi (marsis, 2013) investasi merupakan suatu bentuk pengorbanan kekayaan di masa sekarang untuk mendapatkan keuntungan di masa depan dengan tingkat resiko tertentu. a. return/tingkat pengembalian investasi b. risk (risiko) c. the time factor (jangka waktu) ordinal pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 22 jumlah objek penelitian ini yaitu seluruh para pelaku umkm di kota tangerang selatan dengan jumlah populasi sebanyak 23.000 pelaku umkm pada tahun 2017. dengan populasinya yang heterogen, data yang dikumpulkan pada waktu tertentu saja untuk menggambarkan kondisi populasi. penentuan ukuran sampel dalam penelitian ini dengan menggunakan metode simple random sampling yaitu rumus slovin. simple random sampling adalah pengambilan anggota sampel dan populasi yang dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi tersebut. teknik pengambilan sampel dengan menggunakan rumus slovin adalah sebagai berikut: di mana: n = ukuran sampel n = populasi e = taraf kesalahan sebesar 0,05% (5%) dari rumus diatas, maka besarnya jumlah sampel (n) adalah sebagai berikut : 𝑛 = 23.000 1 + 23.000 (0,05)2 𝑛 = 23.000 58,5 = 393.16 berdasarkan hasil perhitungan diatas, diperoleh besarnya sampel sebanyak 393 pelaku umkm. kelemahan dari teknik penarikan sampel dengan cara ini adalah sampel yang terpilih kemungkinan besar tidak mewakili populasi, sehingga generalisasi yang dapat dilakukan oleh peneliti akan terbatas. cara ini cenderung memiliki bias yang tinggi karena peneliti menentukan sendiri responden yang terpilih secara acak yang biasanya secara subjektif. namun subjektifitas ini dapat direduksi berdasarkan asumsi bahwa pelaku umkm memiliki karakteristik yang serupa. karena jumlah populasi yang besar dan tidak adanya kerangka sampel serta keterbatasan waktu dan tenaga maka teknik penarikan sampel merupakan cara terbaik untuk mendapatkan data yang diinginkan. untuk menentukan siapa saja yang akan dijadikan responden dalam penelitian ini menggunakan metode nonprobability sampling. non-probability sampling merupakan teknik pengambilan sampel yang tidak memberikan peluang atau kesempatan yang sama bagi setiap unsur atau anggota populasi untuk dipilih menjadi anggota sampel (sugiyono, 2013). teknik yang digunakan adalah sampling aksidental. teknik sampling aksidental adalah teknik penentuan sampel berdasarkan faktor spontanitas, artinya siapa saja yang secara tidak sengaja bertemu dengan peneliti dan sesuai dengan karakteristik (ciri-cirinya), maka orang tersebut dapat digunakan sebagai sampel (akdon dan riduwan, 2013). teknik aksidental ini dilakukan dengan quota per wilayah dimana pandangan cocok atau tidaknya adalah berdasarkan karakteristik sebagai berikut : 1. pelaku umkm yang hanya di wilayah tangerang selatan. 2. bersedia mengisi kuisioner untuk keperluan riset. 3. yang bersedia mengikuti penyuluhan dinas koperasi dan ukm tangerang selatan jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 23 data yang digunakan dalam penelitian ini berupa data primer dan data sekunder. sumber data primer didapatkan dari penyebaran kuesioner kepada seluruh pelaku umkm kota tangerang selatan yang menjadi populasi penelitian ini. sumber data sekunder (pendukung) yaitu berupa dokumen-dokumen yang dimiliki oleh dinas pemerintah kota tangerang selatan yang berkaitan dengan sektor umkm dan data pendukung lainnya yaitu media massa, bps, hasil penelitian terdahulu, buku dan referensi lainnya yang terkait dengan penelitian ini. dalam penelitian ini data primer didapat dari sumber pertama, yaitu pelaku umkm kota tangerang selatan. teknik pengumpulan data primer tersebut pada penelitian ini adalah observasi, studi kepustakaan (library research), kuesioner / angket merupakan tehnik pengumpulan data yang dilakukan dengan cara memberi seperangkat pertanyaan atau pernyataan tertulis kepada responden untuk dijawab dengan menggunakan skala likert. untuk setiap pilihan jawaban yang diberikan oleh responden, akan diberi skor mulai dari 1 5. skor tersebut akan menggambarkan apakah responden setuju atau tidak dengan pernyataan-pernyataan yang terdapat pada kuesioner yang diberikan. teknik analisa data dalam penelitian ini peneliti menggunakan teknis analisis jalur (path analysis) dengan bantuan software spss 25.0. analisis jalur digunakan untuk menguji hipotesis yang telah diajukan dan untuk menguji pengaruh variabel mediasi (variabel intervening) dalam memediasi variabel independen terhadap variabel dependen. (ghozali, 2011). maka model persamaan regresinya diformulasikan sebagai berikut: 1. persamaan substruktur 1 y = ρyx1x1 + ρyx2x2 + ρyϵ1ϵ1 2. persamaan substruktur 2 m = ρmx1x1 + ρmx2x2 + ρmyy + ρmϵ2ϵ2 untuk mengetahui kebenaran prediksi dari pengujian regresi yang dilakukan, maka ada tiga pengujian yang dapat dilakukan. diantaranya adalah koefisien determinasi (r2), uji f dan uji t. uji intervening dilakukan dengan uji sobel untuk membuktikan apakah keputusan berinvestasi dapat memediasi pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan. uji sobel ini dilakukan dengan cara menguji kekuatan pengaruh tidak langsung variabel independen (x) kepada variabel dependen (y) melalui variabel mediasi (intervening) (m). pengaruh tidak langsung anatar variabel x ke y melalui m dihitung dengan cara mengalikan jalur x→m (a) dengan jalur m→y (b) atau ab. jadi koefisien ab = (c − c’), di mana c adalah pengaruh x terhadap y tanpa mengontrol m, sedangkan c’ adalah koefisien pengaruh x terhadap y setelah mengontrol m. standart error koefisien a ditulis dengan sa dan standart error koefisien b ditulis dengan sb. besarnya standart error pengaruh tidak langsung (indirect effect) atau ditulis dengan sab, dihitung dengan rumus berikut ini : 𝑆𝑎𝑏 = √𝑏2𝑆𝑎2 + 𝑎2𝑆𝑏2 + 𝑆𝑎2𝑆𝑏2 untuk menguji signifikansi pengaruh tidak langsung (indirect effect), maka perlu dihitung nilai t dari koefisien ab dengan rumus : 𝑡 = 𝑎𝑏 𝑆𝑎𝑏 nilai t hitung ini dibandingkan dengan nilai t tabel. jika nilai t hitung > nilai t tabel maka dapat disimpulkan bahwa terjadi pengaruh mediasi pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 24 hasil dan pembahasan analisis deskriptif hasil analisis data deskriptif sebagai berikut : tabel 3. analisis deskriptif n minimum maximum mean std. deviation pendapatan 249 11 30 22.15 4.249 perilaku keuangan 249 11 55 42.22 7.384 literasi keuangan 249 27 90 66.77 10.054 keputusan berinvestasi 249 8 40 30.91 5.147 valid n (listwise) 249 berdasarkan tabel 3 menunjukkan jumlah responden (n) sebanyak 249 responden. nilai minimum menunjukkan jawaban responden paling sedikit dan maksimum merupakan jawaban paling tinggi. literasi keuangan (y) nilai minimum adalah sebesar 27, maksimum adalah 90 dan mean sebesar 66,77 dengan standar deviasi 10,054. pendapatan (x1) mempunyai nilai minimum sebesar 11, maksimum sebesar 30 dan mean sebesar 22,15 dengan standar deviasi 4,249. variabel perilaku keuangan (x2) mempunyai nilai minimum sebesar 11 maksimum sebesar 55 dan mean sebesar 42,22 dengan standar deviasi 7.384. sedangkan variabel intervening yaitu keputusan berinvestasi (m) memiliki nilai minimum sebesar 8, maksimum sebesar 40, mean sebesar 30,91 dan standar deviasi 5,147. uji validitas dan reliabilitas data uji validitas digunakan untuk mengukur valid atau tidaknya suatu kuesioner yang disebar kepada responden. untuk mengetahui valid atau tidaknya suatu kuesioner maka nilai rhitung harus lebih besar dari rtabel. dengan tingkat signifikan sebesar 5%, maka rtabel yang digunakan pada penelitian ini adalah 0,124. kemudian hasil uji reliabilitas pada seluruh variabel mempunyai nilai yang lebih besar dari 0,70. maka semua variabel – variabel dalam penelitian ini sudah memenuhi kriteria reliabel. responden pada penelitian ini merupakan pelaku umkm di kota tangerang selatan yang tersebar di tujuh kecamatan yaitu kecamatan ciputat timur, ciputat, serpong, serpong utara, pamulang, setu dan pondok aren. uji asumsi klasik uji normalitas dibuktikan dengan beberapa cara, diantaranya dengan melihat grafik normal p-plot. gambar2. uji normalitas jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 25 berdasarkan tampilan uji normalitas dengan p-plot pada gambar 3 dapat dilihat data tersebar disekitar garis diagonal dan mengikuti pola garis diagonal tersebut, maka data tersebut dapat dikatakan berdistribusi normal. kemudian uji normalitas juga menggunakan tabel yaitu uji kolmogorov smirnov dapat dilihat pada tabel 4 dibawah ini: tabel 4. hasil uji one-sample kolmogorov-smirnov test unstandardized residual n 249 normal parametersa,b mean .0000000 std. deviation 8.72566654 most extreme differences absolute .053 positive .035 negative -.053 test statistic .053 asymp. sig. (2-tailed) .088c a. test distribution is normal. b. calculated from data. c. lilliefors significance correction. berdasarkan tabel 4 diatas menunjukkan bahwa nilai signifikansi menunjukkan angka 0,088 > 0,05. maka dapat dikatakan bahwa data yang digunakan dalam penelitian ini berdistribusi normal. tabel 5. hasil uji multikolinearitas coefficientsa model collinearity statistics tolerance vif 1 (constant) pendapatan .645 1.551 perilaku keuangan .513 1.951 keputusan berinvestasi .593 1.685 a. dependent variable: literasi keuangan berdasarkan tabel 5 diatas bahwa uji multikolinearitas dibuktikan dengan melihat nilai tolerance dan variance inflation factor (vif). nilai cutoff yang umum digunakan dalam menunjukkan adanya multikolinearitas adalah nilai tolerance ≤ 0,10 atau nilai vif ≥ 10 (ghozali, 2012). maka dapat dikatakan multikolineritas. deteksi terhadap masalah heteroskedastisitas juga dilakukan dengan melihat grafik plot nilai prediksi variabel dependen (zpred) dengan residunya variabel independen (sresid). uji heteroskedastisitas dalam penelitian ini juga menggunakan uji glejser dengan nilai signifikansi diatas tingkat kepercayaan 5% atau 0,05. pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 26 gambar 3. hasil uji heteroskedastisitas berdasarkan grafik scatterplots yang terlihat diatas menunjukkan bahwa titik-titik menyebar secara acak dan tidak membentuk pola, serta tersebar dibawah maupun diatas angka 0 pada sumbu y. hal ini dapat disimpulkan bahwa pada data penelitian tersebut tidak terjadi heteroskedastisitas. kemudian uji heteroskedastisitas dalam penelitian ini juga menggunakan uji glejser sebagai berikut: tabel 6. hasil uji heterokedasitas dengan uji glesjer coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 3.743 1.197 3.127 .002 pendapatan .069 .040 .120 1.702 .090 perilaku keuangan -.037 .025 -.113 -1.518 .130 literasi keuangan -.009 .018 -.038 -.533 .595 a. dependent variable: abs_res berdasarkan tabel 6 diatas, bahwa seluruh variabel menunjukkan hasil nilai signifikansi diatas 0,05. maka dapat disimpulkan secara keseluruhan bahwa data tersebut tidak terjadi heteroskedastisitas. analisis regresi model i uji ini dilakukan dengan menggunakan analisis regresi berganda dan analisis jalur dengan bantuan spss 25.0. analisis regresi dilakukan dua kali karena terdapat dua model regresi pada penelitian ini. sedangkan analisis jalur dilakukan untuk mengetahui pengaruh langsung maupun tidak langsung antar variabel. a) koefisien determinasi (r2) tabel 7 hasil uji koefisien determinasi (𝑅2) (model i) model summary model r r square adjusted r square std. error of the estimate 1 .479a .230 .224 8.859 a. predictors: (constant), perilaku keuangan, pendapatan jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 27 berdasarkan hasil uji statistik koefisien determinasi (𝑅2) pada tabel 7 diatas menunjukkan bahwa nilai r square adalah 0,230 atau 23,0%. kemudian untuk adjusted r square sebesar 0,224 atau 22,4%. sisanya sebesar 77,6% dipengaruhi oleh variabel lain yang belum diteliti dalam penelitian ini. b) uji f tabel 8. hasil uji f (model i) anovaa model sum of squares df mean square f sig. 1 regression 5761.967 2 2880.984 36.710 .000b residual 19305.985 246 78.480 total 25067.952 248 a. dependent variable: literasi keuangan b. predictors: (constant), perilaku keuangan, pendapatan berdasarkan hasil tersebut, dapat dilihat bahwa nilai f-hitung adalah sebesar 36,710 atau lebih besar dari nilai f-tabel yaitu sebesar 2,408 serta memiliki nilai signifikan sebesar 0,000 atau kurang dari 0,05, sehingga dapat disimpulkan bahwa variabel pendapatan dan perilaku keuangan secara simultan (bersama-sama) berpengaruh signifikan terhadap literasi keuangan. c) uji t tabel 9. hasil uji t (model i) coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 35.752 3.717 9.618 .000 pendapatan .405 .145 .171 2.797 .006 perilaku keuangan .522 .083 .383 6.258 .000 a. dependent variable: literasi keuangan berdasarkan tabel 9 diatas, dapat dilihat bahwa variabel pendapatan memiliki nilai koefisien regresi yaitu sebesar 0,006 bernilai positif dan memiliki nilai t-hitung sebesar 2,797 ˃ ttabel 1.969 serta memiliki nilai signifikan sebesar 0,006 ˃ 0,05 yang artinya pendapatan memiliki pengaruh signifikan terhadap literasi keuangan dan untuk variabel perilaku keuangan nilai t-hitung sebesar 6,258 ˃ t-tabel 1.969 dengan tingkat signifikansi 0,000 yang artinya bahwa perilaku keuangan berpengaruh signifikan terhadap literasi keuangan. analisis regresi model ii a) koefisien determinasi (r2) tabel 10. hasil uji koefisien determinasi (r2) (model ii) model summary model r r square adjusted r square std. error of the estimate 1 .648a .420 .413 3.945 a. predictors: (constant), literasi keuangan, pendapatan, perilaku keuangan pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 28 berdasarkan tabel 10 diatas, dapat dilihat bahwa nilai koefisien determinasi yang dinyatakan dengan r’square adalah 0,420 atau 42%. artinya bahwa variabel pendapatan dan perilaku keuangan dapat dijelaskan oleh variabel literasi keuangan. sedangkan adjusted r square sebesar 0,413 atau 41,3% dan sisanya yaitu sebesar 58,7% dijelaskan oleh variabel lain yang tidak diteliti. b) uji f table 11. hasil uji f (model ii) anovaa model sum of squares df mean square f sig. 1 regression 2757.103 3 919.034 59.052 .000b residual 3812.953 245 15.563 total 6570.056 248 a. dependent variable: keputusan berinvestasi b. predictors: (constant), literasi keuangan, pendapatan, perilaku keuangan berdasarkan hasil tersebut, dapat dilihat bahwa nilai f-hitung adalah sebesar 59,052 ˃ dari nilai f-tabel 2,408 serta memiliki nilai signifikan sebesar 0,000 ˂ 0,05, sehingga dapat disimpulkan bahwa variabel literasi keuangan, pendapatan dan perilaku keuangan secara simultan (bersamasama) berpengaruh signifikan terhadap variabel keputusan berinvestasi. c) uji t tabel 12. hasil uji t (model ii) coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 25.908 1.942 13.343 .000 pendapatan -.527 .066 -.435 -8.039 .000 perilaku keuangan .500 .040 .718 12.512 .000 literasi keuangan -.067 .028 -.130 -2.345 .020 a. dependent variable: keputusan berinvestasi berdasarkan hasil tersebut, dapat dilihat bahwa variabel literasi keuangan memiliki nilai koefisien regresi yaitu sebesar -0,527 bernilai negatif dan memiliki nilai t-hitung sebesar -8,039 ≤ t-tabel 1,969 serta memiliki nilai signifikan sebesar 0,000 ˂ 0,05 yang artinya pendapatan memiliki pengaruh yang negatif dan signifikan terhadap keputusan berinvestasi. variabel perilaku keuangan memiliki nilai t-hitung sebesar 12,512 ≥ t-tabel 1,969 dengan tingkat signifikan 0,000 artinya perilaku keuangan berpengaruh positif dan signifikan terhadap keputusan berinvestasi sedangkan untuk variabel literasi keuangan memiliki nilai t-hitung sebesar -2,345 ≤ t-tabel 1,969 dengan tingkat signifikan 0,020 artinya literasi keuangan berpengaruh negatif dan signifikan terhadap keputusan berinvestasi. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 29 analisis jalur (path analysis) a) koefisien jalur model i mengacu pada output regresi model i diketahui bahwa besarnya nilai adjusted r’square pada tabel model summary adalah sebesar 0,224. hal ini menunjukan bahwa kontribusi x1 (pendapatan) dan x2 (perilaku keuangan) terhadap literasi keuangan sebesar 22,4% sementara sisanya 77,6% merupakan kontribusi dari variabel-variabel lain yang tidak dimasukkan dalam penelitian. selanjutnya, untuk mendapatkan niali e1 dapat dicari dengan menggunakan rumus e1= √(1-0,224) = 0,8809 dengan demikian gambar diagram jalur model i sebagai berikut: gambar 4. diagram jalur model i b) koefisien jalur model ii mengacu pada output regresi model ii diketahui bahwa besarnya nilai adjusted r’square pada tabel model summary adalah sebesar 0,413 atau 41,3% sementara sisanya 58,7% merupakan kontribusi dari variabel-variabel lain yang tidak dimasukkan dalam penelitian. selanjutnya, untuk mendapatkan niali e1 dapat dicari dengan menggunakan rumus e1= √(1-0,413) = 0,7662. dengan demikian gambar diagram jalur model ii sebagai berikut : gambar 5. diagram jalur model ii hasil diagram jalur diatas menunjukan bahwa pendapatan (x1) dapat berpengaruh langsung ke literasi keuangan (y) dan dapat pula berpengaruh tidak langsung yaitu dari pendapatan (x1) ke keputusan berinvestasi (m) lalu ke literasi keuangan (y). besarnya pengaruh langsung adalah (0,527) sedangkan besarnya pengaruh tidak langsung harus dihitung dengan koefisien tidak langsung yaitu sebesar (0,405) × (0,067) = 0,027 dan pengaruh total yang diperoleh yaitu (0,405) + (0,027) = 0,432. berdasarkan perhitungan tersebut diperoleh pengaruh langsung sebesar 0,527 lebih besar dari pengaruh tidak langsung sebesar 0,027 yang menunjukkan bahwa secara langsung pendapatan berpengaruh terhadap literasi keuangan melalui keputusan berinvestasi. 0,522 0,405 pendapatan (x1) perilaku keuangan (x2) literasi keuangan (y) e1 = 0,8809 -0,527 0,500 0,405 0,522 pendapatan (x1) perilaku keuangan (x2) literasi keuangan (y) keputusan berinvestasi (m) e1= 8809 e2 = 0,7662 -0,067 pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 30 sedangkan hasil diagram jalur diatas menunjukan bahwa perilaku keuangan (x2) dapat berpengaruh langsung ke literasi keuangan (y) dan dapat pula berpengaruh tidak langsung yaitu dari perilaku keuangan (x2) ke keputusan berinvestasi (m) lalu ke literasi keuangan (y). besarnya pengaruh langsung adalah 0,500 sedangkan besarnya pengaruh tidak langsung harus dihitung dengan koefisien tidak langsung yaitu: (0,522) × (0,067) = 0,035 dan pengaruh total yang diperoleh yaitu 0,432 + 0,035 = 0,467. berdasarkan hasil tersebut memliki pengaruh langsung sebesar 0,500 lebih besar dari 0,015 menunjukkan bahwa secara langsung perilaku keuangan berpengaruh terhadap literasi keuangan melalui keputusan berinvestasi pengujian hipotesis mediasi dapat dilakukan dengan prosedur uji sobel (sobel test) sebagai berikut: a) pengaruh mediasi pendapatan terhadap literasi keuangan melalui keputusan berinvestasi sp2sp3 = √(−0,067)2(0,145)2 + (0,405)2(0,028)2 + (0,145)2(0,028)2 = √(0,0000943812) + (0,0001285956) + (0,000164837) = √0,0003878128 = 0,019693 berdasarkan hasil sp2p3 ini dapat digunakan untuk menghitung t statistik pengaruh mediasi sebagai berikut: 𝑡 = 𝑝2𝑝3 𝑠𝑝2𝑝3 = 0,027 0,019693 = 1,3710 berdasarkan perhitungan diatas dapat diperoleh nilai t-hitung sebesar 1,3719 ˂ t-tabel 1,969 dan koefisien mediasi 0,027, maka dapat disimpulkan bahwa keputusan berinvestasi (m) tidak dapat memediasi pengaruh pendapatan (x1) terhadap literasi keuangan (y). b) pengaruh mediasi perilaku keuangan terhadap literasi keuangan melalui keputusan investasi sp2sp3 = √(−0,067)2(0,083)2 + (0,522)2(0,028)2 + (0,083)2(0,028)2 = √(0,00003092) + (0,00021363) + (0,000005401) = √0,000249951 = 0,015809 berdasarkan hasil sp2p3 ini dapat digunakan untuk menghitung t statistik pengaruh mediasi sebagai berikut: 𝑡 = 𝑝2𝑝3 𝑠𝑝2𝑝3 = 0,035 0,015809 = 2,2139 berdasarkan perhitungan diatas dapat diperoleh nilai t-hitung sebesar 2,2139 ≥ t-tabel 1,969 dan koefisien mediasi 0,035, maka dapat disimpulkan bahwa keputusan berinvestasi (m) dapat memediasi pengaruh perilaku keuangan (x2) terhadap literasi keuangan (y). pembahasan pendapatan berpengaruh signifikan terhadap literasi keuangan berdasarkan uji statistik diatas menunjukkan bahwa variabel pendapatan berpengaruh signifikan terhadap literasi keuangan. penelitian ini sesuai dengan penelitian suryanto dan rasmini (2018) menunjukkan adanya pengaruh positif literasi keuangan dimensi tabungan dan hutang sejalan dengan peningkatan pendapatan usaha. pada penelitian ini pendapatan usaha diukur jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 31 melalui pendapatan rata-rata per bulan dalam satuan jutaan rupiah. pelaku umkm yang memiliki pendapatan usaha lebih tinggi akan cenderung memiliki literasi keuangan yang lebih tinggi. orang yang memiliki tingkat pendapatan usaha lebih tinggi akan cenderung memiliki kemampuan untuk merencakan dan mengontrol keuangannya dengan baik. dikarenakan dengan semakin tingginya pendapatan usaha, akan semakin banyak aset yang harus dikelola oleh pelaku umkm. semakin tinggi pendapatan seseorang, maka orang tersebut akan berusaha mencari informasi dan pemahaman untuk memanfaatkan uang yang dimilikinya. pendapatan yang lebih tinggi menunjukkan kesempatan yang lebih besar kepada seseorang untuk lebih bertanggung jawab terkait dengan ketersediaan dana yang dimilikinya. selanjutnya penelitian ini juga sesuai dengan penelitian yusnita dan abdi (2018) menunjukkan bahwa variabel yang mempengaruhi tingkat literasi keuangan adalah variabel tingkat pendapatan dan selain variabel tersebut yang terdiri dari tingkat pendidikan, lama usaha dan usia tidak berpengaruh terhadap tingkat literasi keuangan bagi para pelaku usaha. penelitian ini juga sesuai dengan penelitian suryani dan ramadhan (2017) menunjukkan bahwa variabel yang mempengaruhi tingkat literasi keuangan pelaku umkm adalah perbedaan pendidikan dan pendapatan. dan berbeda dengan penelitian amaliyah dan witiastuti (2015) menyatakan bahwa tingkat pendapatan tidak berpengaruh terhadap tingkat literasi keuangan pemilik umkm kota tegal. perilaku keuangan berpengaruh signifikan terhadap literasi keuangan berdasarkan hasil uji statistik bahwa perilaku keuangan berpengaruh postif dan signifikan terhadap literasi keuangan. penelitian ini sejalan dengan penelitian susanti dkk (2017) menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan umkm. hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh positif terhadap perilaku keuangan umkm dan juga mendukung penelitian robb dan woodyard (2011) yang menunjukkan seseorang yang perilaku keuangannya lebih percaya diri dalam hal pengetahuan keuangan, keadaan keuangan, berpengaruh terhadap perilaku keuangan yang lebih baik. penelitian danes dan haberman (2007) dalam aminatuzzahra (2014) menunjukkan bahwa perilaku keuangan yakin akan kondisi keuangan diri dapat mempengaruhi pengelolaan keuangan masa depan sehingga meningkatkan keyakinan diri dalam pengambilan keputusan. keputusan berinvestasi tidak dapat memediasi pengaruh pendapatan terhadap literasi keuangan berdasarkan analisis jalur dalam uji sobel bahwa keputusan berinvestasi tidak dapat memediasi pendapatan terhadap literasi keuangan. semakin besar pendapatan usaha, pelaku usaha akan memiliki cadangan dana yang lebih besar. apabila tidak digunakan untuk pengembangan usaha utama, dana tersebut dapat dimanfaatkan untuk mendapat penghasilan tambahan, salah satunya melalui penggunaan produk investasi. maraknya investasi bodong mengharuskan pelaku usaha yang memiliki minat untuk berinvestasi untuk mencari informasi mengenai investasi agar tidak menjadi korban penipuan. adanya pencarian informasi agar investasi yang dipilih tepat dan sesuai akan meningkatkan literasi keuangan dimensi investasi pada pelaku usaha. hasil penelitian ini sesuai dengan penelitian putri dan hamidi (2019) menunjukkan bahwa faktor demografi tidak memiliki pengaruh yang signifikan terhadap pengambilan keputusan investasi. temuan penelitian ini menunjukkan bahwa kecuali pendidikan, variabel lain seperti jenis kelamin, usia, pendidikan, pendapatan, dan pengalaman tidak berdampak pada keputusan investasi. selanjutnya penelitian dari sari (2017) dengan judul pengaruh literasi keuangan, pendapatan dan pendidikan terhadap keputusan investasi keluarga etnis di surabaya juga mengatakan variabel pendapatan dan pengaruh pendapatan dan perilaku keuangan terhadap literasi keuangan melalui keputusan berinvestasi sebagai variabel intervening baiq fitri arianti 32 pendidikan tidak berpengaruh positif signifikan terhadap keputusan investasi. hasil dari penelitian ini membuktikan bahwa diantara variabel kategori pendapatan tidak ada perbedaan yang signifikan pada pengambilan keputusan investasi. menurut penelitian putri (2017) menunjukkan bahwa tinggi rendahnya tingkat pendapatan tidak mendorong semakin baik atau buruknya perilaku keuangan pelaku ukm meskipun didukung dengan literasi keuangan. pendapatanyang besar jika tidak diiringi dengan pengetahuan yang cukup tentang pengelolaan keuangan pun akan membuat para pelaku ukm kewalahan karena tidak hanya teori yang dipelajari akan tetapi cara pengaplikasiannya pun perlu dipahami. selanjutnya penelitian ini berbeda dengan penelitian bushan (2014) menunjukkan bahwa tingkat literasi keuangan individu dapat mempengaruhi langsung keputusan berinvestasi individu terhadap pendapatan individu. keputusan berinvestasi dapat memediasi pengaruh perilaku keuangan berpengaruh signifikan terhadap literasi keuangan berdasarkan hasil analisis jalur dalam uji sobel bahwa keputusan berinvestasi dapat memediasi perilaku keuangan terhadap literasi keuangan. hal ini mendukung hasil penelitian yang dilakukan oleh amituzzahra (2014) mengatakan variabel perilaku keuangan dalam pengambilan keputusan investasi individu yang lain dan belum dimasukkan sebagai variabel indipenden yang mempengaruhi perilaku keuangan. zebua (2001) dalam putri dan rahyuda (2017) menyatakan bahwa semakin banyak seseorang memiliki uang, maka semakin meningkat pula keinginannya untuk berbelanja. hal yang sama pada penelitian rita dan kusumawati (2010) menyatakan bahwa semakin tinggi pendapatan yang dimiliki seseorang, semakin besar keinginan seseorang untuk membeli apa yang diinginkan melebihi apa yang dibutuhkan, seseorang yang seperti ini kurang paham dengan manfaat menabung atau berinvestasi untuk masa depan. selanjutnya menurut rizwan et., al (2018) menunjukkan bahwa literasi keuangan memiliki dampak positif pada pengambilan keputusan investasi. literasi keuangan memiliki korelasi positif dengan perilaku keuangan (financial behavior). dwiastanti (2015:8) dalam sari (2019) menyatakan bahwa jika seseorang memiliki literasi keuangan yang baik, maka dia akan lebih pintar dalam mengelola keuangan untuk mencapai kesejahteraan. perilaku keuangan seseorang dapat ditunjukkan dengan bagaimana orang memperlakukan, mengelola, dan menggunakan sumber daya keuangan yang tersedia baginya. munculnya financial behaviour, merupakan dampak dari besarnya hasrat seseorang untuk memenuhi kebutuhan hidupnya sesuai dengan keputusan investasi yang diperoleh. penutup berdasarkan hasil penelitian diatas dapat disimpulkan bahwa pendapatan mempengaruhi literasi keuangan pada pelaku umkm kota tangerang selatan. hasil ini menunjukkan bahwa jika semakin tinggi pendapatan usaha, maka literasi keuangannya juga akan mengalami peningkatan. kemudian perilaku keuangan berpengaruh terhadap literasi keuangan. semakin tinggi literasi keuangan akan mendorong semakin baiknya perilaku keuangan. berbanding terbalik, jika literasi keuangan rendah maka akan berimplikasi terhadap semakin tidak baiknya perilaku keuangan. berdasarkan dari hasil uji sobel bahwa keputusan invesatasi tidak dapat memediasi pengaruh pendapatan terhadap literasi keuangan. semakin tingginya pendapatan tidak akan mendorong semakin tingginya literasi keuangan. jumlah pendapatan seseorang ternyata tidak memiliki pengaruh langsung dalam mengukur literasi keuangannya melainkan tergantung kebijaksanaan jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 13 36 33 orang dalam mengelola pengetahuannya terkait dalam pengambilan keputusan investasi nya. dan untuk hipotesis keempat menunjukkan bahwa keputusan investasi dapat memediasi pengaruh signifikan perilaku keuangan terhadap literasi keuangan. jika seseorang memiliki literasi keuangan yang baik maka akan mempengaruhi perilaku seseorang secara langsung dalam mengambil keputusan berinvestasi. saran dalam penelitian ini adalah bagi pelaku umkm perlu menyadari bahwa pentingnya financial literacy dalam pengelolaan dana karena faktor ini merupakan faktor utama di dalam melakukan sebuah investasi dimana akan bermanfaat ketika di masa mendatang. diharapkan kepada lembaga jasa keuangan agar lebih melakukan sosioalisasi tentang financial literacy kepada masyarakat khususnya pelaku umkm. bagi pihak pemegang kebijakan, yaitu dinas koperasi dan ukm kota tangerang selatan, bahwa umkm merupakan salah satu sektor vital bagi perekonomian sehingga dengan adanya hasil penelitian ini diharapkan dinas koperasi dan ukm kota tangerang selatan lebih aktif dalam melakukan sosialisasi terkait literasi keuangan dalam pemanfaatan produk dan layanan jasa keuangan. kemudian melakukan kegiatan pelatihan dan workshop terkait literasi keuangan akan sangat membantu peningkatan pengetahuan dan kemampuan pengelolaan keuangan pada pelaku umkm. dan pemerintah hendaknya melakukan kerjasama dengan ojk untuk memberikan sosialisasi terkait literasi keuangan dan ojk lebih memperluas jangkauan dalam pemberian sosialisasi dan edukasi literasi keuangan kepada umkm. bagi peneliti selanjutnya disarankan untuk menggunakan metode pengambilan sampel yang berbeda sebab metode sampling random masih kurang cukup mempresentasikan literasi keuangan pelaku umkm karena literasi keuangan yang dimiliki oleh pelaku umkm yang baru memulai usaha dapat berbeda dengan literasi keuangan yang dimiliki oleh pelaku umkm yang sudah cukup berpengalaman dalam menjalankan usahanya selain itu peneliti selanjutnya dapat memperluas area penelitian sebab penelitian ini masih terbatas pada daerah tertentu yang ada di setiap kecamatan sehingga akan lebih baik jika pada penelitian 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(2018). pengaruh faktor demografi terhadap literasi keuangan. journal of economic, business and accounting (costing), 2(1), e-issn : 25975234 https://doi.org/10.31539/costing.v2i1.388 jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.223-230) e-issn 2303-0364 223 dimensi karakteristik laporan keuangan pemerintah dimensions of government financial report characteristics anwar1), asbi amin2)* prodi akuntansi, stiem bongaya makassar anwar@stiem-bongaya.ac.id1) asbi.amin@stiem-bongaya.ac.id2) abstract this research to prove the commitment of the leadership, the capacity of the financial apparatus, the implementation of the regional financial accounting standards, and the internal control function have an influence on the characteristics of government financial reports. this research is a quantitative study using primary data. the population in this study were senior auditors of the south sulawesi representative audit board using a purposive sampling technique so that the sample was sixty-eight auditors. the data were collected by using a questionnaire method. the analytical method used in testing the hypothesis is multiple linear regression analysis. the results of the study prove that the commitment of the leadership, the capacity of the financial apparatus, the application of the regional financial accounting standards, and the internal control function significantly influence the characteristics of government financial reports. keywords: leadership commitment, the capacity of financial apparatur, the implementation of government accounting standards, internal control, the quality of local government financial statements abstrak penelitian ini bermaksud untuk membuktikan komitmen pimpinan, kapasitas aparatur keuangan, implementasi standar akuntansi keuangan daerah dan fungsi internal control memiliki pengaruh terhadap karakteristik laporan keuangan pemerintah. penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. populasi dalam penelitian ini adalah auditor senior badan pemeriksa keuangan perwakilan sulawesi selatan dengan menggunakan teknik purposive sampling sehingga sampel berjumlah enam puluh delapan auditor. pengumpulan data dilakukan dengan metode kuesioner. metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linear berganda. hasil penelitian membuktikan bahwa komitmen pimpinan, kapasitas aparatur keuangan, penerapan standar akuntansi keuangan daerah dan fungsi internal control signifikan memengaruhi karakteristik laporan keuangan pemerintah. kata kunci: komitmen pimpinan, kapasitas aparatur keuangan, implementasi standar akuntansi keuangan daerah, fungsi internal control, karakteristik laporan keuangan pemerintah. *corresponding author email: asbi.amin@stiem-bongaya.ac.id doi: https://doi.org/10.33369/j.akuntansi.10.3.223-230 pendahuluan berhasil atau tidaknya pengelolaan keuangan pemerintah dan kinerjanya saati ini sudah dapat diketahui melalui media digital yakni website (internet) resmi pemerintah masing-masing daerah/kabupaten. laporan keuangan daerah yang komprehensif sebagai instrument yang menjembatani akuntabilitas publik (superdi, 2017). syarat wajib bagi laporan keuangan pemerintah adalah memiliki karakteristik laporan keuangan berupa relevan, andal, dapat dipercaya, dapat dibandingkan dan dapat dipahami. (peraturan pemerintah no.71 tahun 2010). mailto:anwar@stiem-bongaya.ac.id mailto:asbi.amin@stiem-bongaya.ac.id mailto:asbi.amin@stiem-bongaya.ac.id https://doi.org/10.33369/j.akuntansi.10.3.223-230 dimensi karakteristik laporan keuangan pemerintah anwar, dan asbi amin 224 wujud dari laporan keuangan pemerintah daerah (lkpd) terlihat dalam ikhtisar hasil pemeriksaan semester (ihps) yang dikeluarkan oleh badan pemeriksa keuangan (bpk) pada gambar berikut : sumber : www.bpk.go.id (ihps, diolah) rekapituasi ihps bpk atas lkpd dari semester i tahun anggaran 2017 sampai semester i tahun anggaran 2019, memperlihatkan temuan atas masalah lemahnya sistem pengendalian intern (spi) mengalami peningkatan sebesar 28,55% terlihat pada gambar dimana semester ii tahun 2018 kelemahan spi sebesar 19,80% meningkat di semester i tahun 2019 sebesar 48,35%. sementara itu, masalah ketidakpatuhan pada peraturan perundang-undangan juga mengalami peningkatan sebesar 15,46% dari semester ii tahun 2018 sebesar 35,57 meningkat di semester i tahun 2019 sebesar 51,03%. disisi lain, temuan ketidakhematan, ketidakefisienan dan ketidakefektifan memperlihatkan penurunan signifikan sebesar 44,01%. penurunan ini terlihat dari semester ii tahun anggaran 2018 sebesar 44,63% turun disemester i 2019 sebesar 0,62%. persentase ketidakpatuhan pada peraturan perundang-undangan yang setiap tahun masih diatas 50% berpotensi menyebabkan kerugian pada kas negara dan berkaitan dengan pelaksanaan akuntansi yang menggambarkan kualitas dari laporan keuangan pemerintah. oleh karena itu, pemerintah wajib memperhatikan karakteristik laporan keuangannya agar meminimalisasi temuan dari bpk (sumber : www.bpk.go.id, 2020). salah satu dimensi yang berperan penting dalam memengaruhi karakteristik laporan keuangan yaitu komitmen pimpinan atau kepala daerah. kepala daerah sebagai penyelenggara pengelolaan keuangan daerah yang mempunyai otoritas tertinggi dan kunci atas suksesnya pengelolaan keuangan daerah yang dipimpinnya. karaktersitik laporan keuangan tanpa didukung oleh aparatur keuangan yang memahami bidang akuntansi pemerintahan tidak akan bisa mengelola keuangannya dengan baik. kapasitas aparatur keuangan adalah keadaan dimana aparatur keuangan dapat menyelesaikan tugas dan tanggung jawab dalam pengelolaan keuangan daerah dengan modal pendidikan, pelatihan dan pengalaman. dimensi yang juga tidak kalah pentingnya dalam membantu menghasilkan karakteristik laporan keuangan pemerintah daerah yaitu implementasi sistem akuntansi pemerintah daerah (sakd). sakd adalah tahap akuntansi mulai dari data yang dikumpulkan, tahap pencatatan, tahap pengikhtisaran, sampai tahap penyusunan laporan keuangan guna mempertangungjawaban pelaksanaan anggaran pendapatan dan belanja daerah (apbd). (permendagri no. 59 tahun 2007). semester i 2019 semester ii 2018 semester i 2018 semester ii 2017 semester i 2017 48.35 19.80 47.80 18.49 48.57 51.03 35.57 50.91 33.32 50.34 0.62 44.63 1.29 48.19 1.09 gambar 1. temuan masalah kelemahan spi ketidakpatuhan terhadap ketentuan perundang-undangan temuan ketidakhematan,ketidakefisienan&ketidakefektifan http://www.bpk.go.id/ http://www.bpk.go.id/ jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.223-230) e-issn 2303-0364 225 fungsi internal control juga sebagai dimensi yang dapat memengaruhi karakteristik laporan keuangan mengingat jika fungsi internal control efektif maka tujuan organisasi yakni kegiatan dapat berjalan efektif dan efisien. peran internal control juga dapat mengamankan asset negara, dapat mengontrol, ketaatan terhadap peraturan perundang-undangan dan dapat menghasilkan transaksi yang akuntabel pada tiap kegiatan. hasil penelitian terkait dengan kualitas laporan keuangan dilakukan oleh peneliti terdahulu diantaranya (tampubolon & hasibuan, 2019) menemukan bahwa komitmen organisasi dan kompetensi sumber daya manusia signifikan memengaruhi kualitas laporan keuangan. (sari & fadli, 2017) menemukan bahwa kualitas laporan keuangan dipengaruhi oleh penerapan sistem akuntansi pemerintah. sementara (andriani, suarsa, & yuniati, 2019) membuktikan bahwa kualitas laporan keuangan dipenaruhi oleh sistem pengendalian internal. peneliti termotivasi untuk mengembangkan penelitian ini karena adanya fenomena yang diuraikan di atas dan hasil-hasil penelitian terdahulu. penelitian ini juga mengembangkan hasil penelitian terdahulu (andini & yusrawati, 2015) yang telah meneliti tentang kualitas laporan keuangan daerah dipengaruhi oleh kompetensi sumber daya manusia dan sistem akuntansi keuangan daerah dan hasil penelitiannya dapat membuktikan hipotesis. variabel yang peneliti kembangkan yaitu komitmen pimpinan dan fungsi internal control. disisi lain, tempat penelitian ini juga berbeda dengan penelitian yang telah dilakukan oleh (andini & yusrawati, 2015). kerangka teoritis dan hipotesis agency theory teori keagenan (agency theory) terkait aksi pemerintah daerah dalam memberikan informasi bagaimana keuangannya dikelola sesuai target yang telah direncanakan sebagai wujud akutabilitas. pemerintah sebagai agen dan rakyat sebagai prinsipal. (falistina, 2011). teori keagenan dalam penelitian ini juga menjelaskan kepercayaan publik akan kemampuan pemerintah daerah menyelesaikan kewajibannya membuat pertanggungjawaban keuangan dengan tepat sesuai dengan kebutuhan rakyatnya. untuk melaksanakan tanggung jawab tersebut dibutuhkan komitmen pimpinan, kapasitas sdm, implementasi sakd dan fungsi internal control yang berjalan maksimal guna menghasilkan karakteristik laporan keuangan sesuai standar. pengaruh komitmen pimpinan terhadap karakteristik laporan keuangan komitmen organisasi merupakan sikap aparatur pemerintah yang memengaruhi keputusannya untuk tetap berkerja dengan loyalitas tinggi untuk mencapai tujuan organisasi. kepala daerah yang memiliki komitmen akan menimbulkan rasa ikut memiliki daerahnya, sehingga termotivasi melaksanakan semua kegiatan yang berpihak pada kebutuhan rakyatnya dan melaporkan semua aktivitas tersebut melalui laporan keuangan yang mempunyai karakteristik. komitmen organsisasi ditemukan berpengaruh terhadap kualitas laporan keuangan oleh (manimpurung, kalangi, & gerungai, 2018) dan (nugroho & setyowati, 2019). namun, hasil yang berbeda ditemukan oleh (tampubolon & hasibuan, 2019) menunjukkan bahwa komitmen organisasi positif tidak signifikan terhadap kualitas laporan keuangan. maka, hipotesis penelitian ini : h1 : komitmen pimpinan berpengaruh positif dan signfikan terhadap karakteristik laporan keuangan pemerintah. pengaruh kapasitas aparatur keuangan berpengaruh terhadap karakteristik laporan keuangan pemerintah. dimensi karakteristik laporan keuangan pemerintah anwar, dan asbi amin 226 kapasitas aparatur keuangan yang belatar belakang pendidikan akuntansi atau yang telah mengikuti pelatihan cara mengelola keuangan pemerintah dan terus belajar menambah keahlian dibidang akuntansi. apabila aparatur keuangan memiliki ilmu akuntansi dan mengetahui aturan-perundang-undangan yang digunakan untuk mengolah keuangan pemerintah maka akan mampu menyusun laporan keuangan yang mempunyai karaktersitik sesuai standar pemerintah. hasil penelitian (martini, 2018), (andrianto & rahmawati, 2018) dan (yaqin & jatmiko, 2018)menyatakan bahwa kapasitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan. namun, berbeda dengan hasil penelitian (manimpurung, kalangi, & gerungai, 2018) membuktikan bahwa kapasitas sumber daya manusia tidak signifikan berpengaruh terhadap kualitas laporan keuangan. maka hipotesis : h2 : kapasitas aparatur keuangan berpengaruh positif dan signikan terhadap karakteristik laporan keuangan pemerintah. pengaruh implementasi sistem akuntansi keuangan daerah berpengaruh terhadap karakteristik laporan keuangan pemerintah. implementasi sistem akuntansi keuangan daerah (sakd) dianggap dapat menggambarkan catatan dan laporan atas transaksi keuangan yang akuntabel yang terjadi di satuan kerja pemerintah agar dapat mempermudah pengambilan keputusan ekonomi yang berpihak pada kepentingan masyarakat. hasil penelitian (lisda, nurwulan, & alifa, 2018) dan (wulandari, 2018) menunjukkan bahwa sakd berpengaruh signifikan terhadap kualitas laporan keuangan. maka, hipotesis : h3 : implementasi sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap karakteristik laporan keuangan pemerintah. pengaruh fungsi internal control berpengaruh terhadap karakteristik laporan keuangan pemerintah. internal control yang baik berfungsi mengurangi resiko kesalahan dan melindungi organisasi dari tindakan kecurangan internal control pada laporan keuangan dibuat agar para pelaku akuntansi menaati acuan dan aturan yang telah ditetapkan dan berlaku saat periode pengelolaan keuangan. hasil penelitian (martini, 2018), (agung, 2018) dan (ramadhani & soerono, 2019) menemukan bahwa sistem pengendalian intern berpengaruh terhadap kualitas laporan keuangan pemerintah. maka hipotesis : h4 : fungsi internal control berpengaruh positif dan signfikan terhadap karakteristik laporan keuangan pemerintah. penjelasan di atas dapat digambarkan dalam kerangka pemikiran berikut : h1 h2 h3 h4 komitmen pimpinan kapasitas aparatur keuangan implementasi sistem akuntansi keuangan daerah fungsi internal control karakteristik laporan keuangan pemerintah jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.223-230) e-issn 2303-0364 227 gambar 1. kerangka pemikiran metode penelitian penelitian ini bersifat kuantitatif untuk menguji keandalan suatu teori sehingga mendapatkan kesimpulan. (sugiyono, 2015). data penelitian ini dikumpulkan melalui kuesioner yang diberikan kepada auditor senior bpk perwakilan sulawesi selatan yang mengaudit 25 pemerintah daerah di sulawesi selatan. teknik purposive sampling dipakai dengan alasan responden melakukan pemeriksaan atas lkpd sehingga mengetahui faktor yang paling berpengaruh terhadap karakteristik laporan keuangan pemerintah daerah sebanyak 68 auditor. data penelitian diolah dengan metode regresi linier berganda. hasil dan pembahasan setelah melakukan penyebaran kuesioner, statistik deskriptif yang dihasilkan adalah sebagai berikut : tabel 1. statistik deskriptif keterangan n minimum maksimum mean standar deviasi komitmen pimpinan 68 2,91 5,00 4,12 0,475 kapasitas aparatur keuangan 68 3,09 4,64 3,86 0,335 implementasi sakd 68 2,70 4,90 4,24 0,427 fungsi internal control 68 2,78 5,00 4,04 0,465 karakteristik laporan keuangan 68 2,90 5,00 4,19 0,394 sumber : data diolah, spss v.23 (2019) output tabel memperlihatkan jawaban responden terhadap variabel komitmen pimpinan bernilai minimum 2,91, nilai maksimum 5, nilai mean 4,12 dan standar deviasi 0,475. untuk variabel kapasitas aparatur keuangan bernilai minimum 3,09, nilai maksimum 4,64, nilai mean 3,86 dan standar deviasi 0,335. nilai minimum variabel implementasi sakd sebesar 2,70 nilai maksimum 4,90, nilai mean 4,24 dan standar deviasi 0,427. variabel fungsi internal control bernilai minimum 2,78, nilai maksimum 5, nilai mean 4,04 dan standar deviasi 0,465. sementara karakteristik laporan keuangan bernilai minimum 2,90, nilai maksimum 5, nilai mean 4,19 dan standar deviasi 0,394 yang berarti respon dari responden atas pertanyaan disetiap variabel bervariasi. hasil uji multikolinearitas disajikan pada tabel uji multikolinearitas sebagai berikut : tabel 2. uji multikolinearitas model collinearity statistic keputusan tolerance vif komitmen pimpinan .809 1.236 tidak terjadi multikolinearitas kapasitas aparatur keuangan .177 5.657 tidak terjadi multikolinearitas implementasi sakd .218 4.596 tidak terjadi multikolinearitas fungsi internal control .228 4.388 tidak terjadi multikolinearitas sumber : data diolah spss v. 23.00 (2019) output tabel di atas menunjukkan bahwa masing-masing variabel bebas bernilai toleransi > 0,1 dan vif < 10 dan sehingga tidak terjadi multikolinearitas yang mengganggu model. hasil uji koefisien determinasi adalah sebagai berikut : tabel 3. koefisien determinasi keterangan hasil dimensi karakteristik laporan keuangan pemerintah anwar, dan asbi amin 228 r .897 r square .805 adjusted r .792 sumber : data diolah spss v. 23.00 (2019) output koefisien determinasi menjelaskan bahwa adjusted r square sebesar 79,2% yang berarti bahwa komitmen pimpinan, kapasitas aparatur keuangan, penerapan sakd dan fungsi internal control memberikan kontribusi pada karakteristik laporan keuangan pemerintah. hasil uji hipotesis disajikan pada tabel berikut ini : tabel 4. uji hipotesis variabel b t sig. keterangan komitmen pimpinan .223 2.543 .013 hipotesis diterima kapasitas aparatur keuangan .316 2.148 .036 hipotesis diterima implementasi sakd .295 2.418 .019 hipotesis diterima fungsi internal control .359 2.550 .013 hipotesis diterima sumber : data diolah, (2019) ouput tabel menunjukkan persamaan model sebagai berikut : karakteristik laporan keuangan pemerintah = -0,777+ 0,223x1 + 0,316x2 + 0,295x3 + 0,359x4 + e keterangan : y = karakteristik laporan keuangan pemerintah x1 = komitmen pimpinan x2 = kapasitas aparatur keuangan x3 = implementasi sakd x4 = fungsi internal cotrol pembahasan pengaruh komitmen pimpinan terhadap karakteristik laporan keuangan hasil penelitian ini yang membuktikan bahwa komitmen pimpinan signifikan memengaruhi karakteristik laporan keuangan. pimpinan daerah yang memiliki komitmen yang tinggi akan berupaya bekerja maksimal dan menghasilkan karakteristik laporan keuangan yang berpihak pada kepentingan rakyatnya dan meningkatkan kinerja para aparaturnya dengan memotivasi agar mendapat opini bpk yang sesuai dengan target kerja organisasi. komitmen pimpinan adalah variabel yang paling dominan memengaruhi karakteristik laporan keuangan karena kepala daerah yang mempunyai komitmen pimpinan yang tinggi cenderung bekerja untuk kepentingan masyarakat sehingga akan karakteristik laporan keuangan yang dihasilkan akan memuaskan. hasil penelitian mendukung penelitian yang dilakukan oleh (manimpurung, kalangi, & gerungai, 2018) dan (nugroho & setyowati, 2019) yang menemukan bahwa komitmen organsisasi berpengaruh terhadap kualitas laporan keuangan. namun, hasil penelitian ini berbeda dengan hasil penelitian yang telah ditemukan oleh (tampubolon & hasibuan, 2019) menunjukkan bahwa komitmen organsasi positif tidak signifikan terhadap kualitas laporan keuangan. pengaruh kapasitas aparatur keuangan terhadap karakteristik laporan keuangan. hasil penelitian ini yang membuktikan bahwa kapasitas aparatur keuangan memengaruhi karakteristik laporan keuangan. kapasitas aparatur keuangan menggambarkan hasil kerja aparatur dalam mengelola laporan keuangan dengan ilmu, keahlian dan lama kerjanya menentukan keberhasilan karakteristik laporan keuangan yang dihasilkannya. hasil penelitian ini terdukung oleh hasil penelitian (martini, 2018), (andrianto & rahmawati, 2018) dan (yaqin & jatmiko, 2018) yang semuanya menemukan bahwa kapasitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan. namun, hasil penelitian ini tidak sama dengan hasil penelitian (manimpurung, kalangi, & gerungai, 2018) yang menemukan jurnal akuntansi p-issn 2303-0356 vol. 10, no.3, oktober 2020 (pp.223-230) e-issn 2303-0364 229 bahwa kapasitas sumber daya manusia tidak signifikan berpengaruh terhadap kualitas laporan keuangan. pengaruh implementasi sistem akuntansi keuangan daerah berpengaruh terhadap karakteristik laporan keuangan pemerintah. hasil penelitian ini membuktikan bahwa implementasi sistem akuntansi keuangan daerah (sakd) memengaruhi karakteristik laporan keuangan. implementasi sistem akuntansi keuangan daerah (sakd) di satuan kerja dianggap dapat menggambarkan catatan dan laporan atas transaksi keuangan yang akuntabel yang terjadi di satuan kerja pemerintah agar dapat mempermudah pengambilan keputusan ekonomi yang berpihak pada kepentingan masyarakat. hasil penelitian ini mendukung hasil penelitian (lisda, nurwulan, & alifa, 2018) dan (wulandari, 2018) menunjukkan bahwa signifikansi pengaruh sistem akuntansi keuangan daerah pada kualitas laporan keuangan. pengaruh fungsi internal control berpengaruh terhadap karakteristik laporan keuangan pemerintah. hasil penelitian ini membuktikan bahwa internal control memengaruhi karaktersitik laporan keuangan. internal control sebagai sistem yang diterapkan berperan mengurangi resiko kesalahan dan melindungi organisasi dari tindakan kecurangan internal control pada laporan keuangan dibuat agar para pelaku akuntansi menaati acuan dan aturan yang telah ditetapkan dan berlaku saat periode pengelolaan keuangan. hasil penelitian ini mendukung hasil penelitian (martini, 2018), (agung, 2018) dan (ramadhani & soerono, 2019) yang menemukan bahwa sistem pengendalian intern berpengaruh terhadap kualitas laporan keuangan pemerintah. simpulan dan saran hasil penelitian ini menemukan bahwa komitmen pimpinan, kapasitas aparatur keuangan, implementasi sistem akuntansi keuangan daerah dan fungsi internal control signifikan karakteristik laporan keuangan pemerintah. komitmen pimpinan adalah variabel yang paling dominan memengaruhi karakteristik laporan keuangan karena kepala daerah yang mempunyai komitmen pimpinan yang tinggi cenderung bekerja untuk kepentingan masyarakat sehingga karakteristik laporan keuangan yang dihasilkan akan memuaskan. selain itu, penelitian ini menyarankan agar kapasitas aparatur keuangan lebih ditingkatkan dengan banyak diikutkan pelatihan ataupun diklat yang terkait dengan pengelolaan keuangan. ucapan terima kasih peneliti mengucapkan terima kasih kepada direktorat pengelolaan kekayaan intelektual, direktorat jenderal penguatan riset pengembangan kementrain riset, teknologi dan pendidikan tinggi yang telah memberi kesempatan mengikuti klinik penulisan artikel ilmiah nasional dan artikel ini sebagai ouput dari kegiatan tersebut. references agung, t. m. 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(2017). pengaruh penyajian laporan keuangan, aksesibilitas dan sistem akuntansi keuangan daerah terhadap akuntabilitas pengelolaan keuangan daerah (studi empiris pada skpd kabupaten siunjung). jom fekon, 4(1). tampubolon, f. m., & hasibuan, a. b. (2019). pengaruh komitmen organisasi, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah. oikos: jurnal kajian pendidikan ekonomi dan ilmu ekonomi, 3(1). wulandari, m. (2018). pengaruh penerapan standar akuntansi pemerintah dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah dengan komitmen organisasi sebagai variabel moderasi. jurnal akuntansi, 6(3). yaqin, a., & jatmiko, b. (2018). kontribusi kompetensi sumbser daya manusia, standar akuntansi pemerintah dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah : studi kasus pada satuan kerja perangkat daerah kabupaten biak numfor. reviu akuntansi dan bisnis indonesia, 2(1). jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 129 152 129 determinan fraud prevention pada pemerintahan desa di kabupaten banjar determinant of fraud prevention in village government in banjar regency elva rahmawati 1) sarwani 2) rasidah 3) mellani yuliastina 4) magister akuntansi feb universitas lambung mangkurat 1,2,3) stie nasional banjarmasin 4) abstract this study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. prevention of fraud becomes very important as an effort to create a climate of transparency and freedom from fraud in the management of village finances in order to realize good governance. this study uses the questionnaire survey, the number of samples used by 164 villages in banjar regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. analysis of data using multiple linear regression. the results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management. keyword: fraud prevemtion, village fund, fraud abstrak tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. pencegahan kecurangan menjadi hal yang sangat penting sebagai upaya untuk menciptakan iklim transparansi dan bebas dari tindak kecurangan dalam pengelolaan keuangan desa demi terwujudnya tata kelola pemerintahan yang baik. penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 desa di kabupaten banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. analisis data menggunakan regresi linear berganda. hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. kata kunci: pencegahan fraud, dana desa, fraud corresponding author: erahmawati.maksi.ulm@gmail.com email : erahmawati.maksi.ulm@gmail.com 1) , sarwanifekon123@gmail.com 3) , acie_akt@yahoo.co.id 4) myuliastina@gmail.com doi : https://doi.org/10.33369/j.akuntansi.9.3.129-152 mailto:ari.kristin@gmail.com mailto:ari.kristin@gmail.com mailto:sarwanifekon123@gmail.com mailto:sarwanifekon123@gmail.com https://doi.org/10.33369/j.akuntansi.9.3.129-152 determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 130 pendahuluan pemerintah indonesia mulai mewujudkan pembangunan daerah khususnya untuk membenahi dan memajukan ekonomi desa dengan dikeluarkannya undang-undang no 6 tahun 2014 tentang pemerintahan desa. undang-undang ini mengamanatkan bahwa desa sekarang sudah bisa aktif dalam pembangunan guna mencapai kesejahteraan dan kemakmuran serta menjadi desa yang mandiri (undang undang republik indonesia no 6 tahun 2014 tentang desa, 2014). pengelolaan keuangan desa pada sektor pemerintahan bisa saja terjadi potensi adanya fraud, yang seharusnya berpedoman pada prinsip-prinsip berikut:(1) keterbukaan dalam penyusunan anggaran melalui musyawarah desa untuk menyusun apbdes, serta dilaksanakan dan dievaluasi secara transparan dan berbagai unsur masyarakat terlibat; (2) pertanggungjawaban secara administrasi, teknis, dan hukum dari seluruh kegiatan dana desa; (3) masyarakat mendapatkan informasi tentang keuangan desa secara terbuka; (4) hemat, terarah, dan terkendali merupakan prinsip penyusunan anggaran dan pengelolaan keuangan(oktaviani et al., 2017). problem mendasar yang utama dari korupsi di desa menurut indonesia corruption watch (icw), menyangkut pengelolaan anggaran desa yang besar namun tidak diiringi prinsip keterbukaan dan partisipasi masyarakat desa (indonesia corruption watch, 2018). pemilu serentak tahun 2019 menyisakan kekhawatiran terhadap fenomena korupsi selama tiga tahun terakhir di desa, mengingat kepala desa memiliki kewenangan dalam pemenangan calon kepala daerah tertentu. berbagai modus korupsi di desa, diantaranya budget misuse 51 perkara, embezzlement 32 perkara, fictitious report 17 perkara, fictitious activities or projects 15 perkara, dan inflated the budget 14 perkara(indonesia corruption watch, 2018), seperti dalam gambar 1 berikut: gambar 1 diagram modus korupsi dana desa sumber: icw (outlook dana desa 2018) permasalahan yang terjadi terkait penyelewengan dana desa di kabupaten banjar diantaranya yang terpublikasi di media dan inspection report dari badan pemeriksa keuangan (lhp bpk) tahun 2018 (badan pemeriksa keuangan, 2018), disajikan dalam bentuk tabel 1 berikut: tabel 1. daftar kasus penyelewengan dana desa di kabupaten banjar no keterangan kasus kerugian negara tindak lanjut 1 kasus ruas jalan desa kahelaan yang dilaporkan masyarakat kondisinya rp.173.433.567,00 polres banjar melimpahkan berkas penyimpangan dana desa kahelaan penyalahgunaan anggaran; 51 penggelapan; 32 laporan fiktif; 17 kegiatan/proyek fiktif; 15 penggelembungan anggaran; 14 penyalahgunaan anggaran penggelapan laporan fiktif kegiatan/proyek fiktif penggelembungan anggaran jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 131 no keterangan kasus kerugian negara tindak lanjut diduga fisiknya tidak sesuai dengan anggaran desa yang mencapai rp.600 juta, (tribunnews.com, 2018) ke kejaksaan, 2 kasus pengelakan pajak di beberapa desa di kabupaten banjar mulai tahun 2015-2018(badan pemeriksa keuangan, 2018). rp 264.827.918,11 desa yang telah dikunjungi untuk pemantauan tindak lanjut rekomendasi lhp terdiri dari: 6 desa pada tahun 2017, 15 desa pada semester i tahun 2018 dan 28 desa pada semester ii tahun 2018 (sampai dengan 26 oktober 2018). 3 penggunaan silpa dari beberapa desa di kabupaten banjar dari tahun 2015 s.d 2017 yang belum dilaporkan(badan pemeriksa keuangan, 2018). rp 440.194.343,63 penyelesaian tindak lanjut mencapai 50%, 4 realisasi penggunaan dana desa tahun 2018 dari beberapa desa di kabupaten banjar tidak ada bukti pertanggungjawaban(badan pemeriksa keuangan, 2018). rp2.046.407.954,61 penyelesaian tindak lanjut mencapai 50%, sumber : lhp bpk, media, data diolah (2018) menurut fraud diamond theory, individu melakukan fraud dikarenakan empat elemen yaitu: 1)tekanan (pressure) adalah tekanan financial maupun non financial dari seseorang maupun tekanan dari perusahaan merupakan motivasi dari individu atau karyawan untuk bertindak fraud 2) peluang (opportunity) adalah kelemahan dari efektifitas pengendalian dapat memberi kesempatan terjadinya fraud 3) rasionalisasi (rationalization) adalah rendahnya penalaran moral dan integritas pribadi serta etika lokal sehingga membolehkan fraud terjadi 4) capability (kemampuan), memiliki karakter dan kapasitas yang diperlukan untuk menjadi orang yang tepat untuk melakukan fraud (tuanakotta, 2010). fakta fraud yang ditemukan adalah hasil dari kecurangan yang dilaporkan pada penegak hukum, sehingga sedikit kecurangan yang dapat terungkap dari yang sesungguhnya terjadi, hal ini karena fraud merupakan skandal yang harus ditutupi dari pihak lain dan kerugian karena fraud tidaklah kecil. sektor keuangan desa tidak ada yang bebas dari fraud, sebaik apapun penerapan strategi anti fraud, permasalahan kembali kepada manusia yang menjalankannya karena tidak semua orang tulus dan berkarakter baik. fraud pada sektor keuangan desa adalah seperti penyakit, lebih baik mencegah dari pada mengobati, oleh karena itu upaya utama seharusnya adalah pada pencegahannya (priantara, 2013). beberapa faktor yang di duga dapat mencegah terjadinya fraud di pemerintahan desa, diantaranya penelitian atmadja dan saputra (2017) tentang dana desa di kabupaten buleleng menunjukkan bahwa kompetensi aparatur yang memadai, sistem pengendalian internal yang bagus didukung oleh moralitas aparatur yang baik, maka segala jenis kecurangan pengelolaan dana desa dapat dicegah (atmadja et al., 2017). selain moralitas yang baik, akuntabilitas dalam pengelolaan keuangan desa sangat diperlukan untuk mempertanggungjawabkan pengelolaan keuangan dan pelaksanaan pemerintahan desa secara akuntabel dan transparan (mardiasmo, 2018). praktik akuntabilitas harus didukung oleh pengendalian conflict of interest dalam mengelola keuangan desa. karena adanya berbagai konflik kepentingan dari kepala desa menyebabkan munculnya potensi fraud atau kecurangan dalam mengelola keuangan desa. sehingga dengan pengendalian konflik akan dapat mencegah terjadinya kecurangan dalam pengelolaan keuangan desa (oktaviani et al, 2017). hal yang tidak kalah penting dalam mencegah kecurangan adalah penegakan hukum dimana dengan kesadaran dalam menaati peraturan dengan baik dapat meminimalisir adanya determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 132 kecurangan (wulandari,2016), serta pemberian kompensasi yang sesuai dengan pekerjaan pegawai dapat membuat pegawai merasa tercukupi sehingga akan meningkatkan kinerja pegawai dan mencegah tindakan kecurangan (fraud) (chandra & ikhsan, 2015). seseorang yang merasa kurang cukup terhadap imbalan yang diperoleh dari pekerjaan yang mereka kerjakan juga merupakan motivasi individu untuk melakukan kecurangan (fraud). kompensasi yang layak berakibat pada kepuasan terhadap keperluan hidup, sehingga tindakan kecurangan (fraud) dapat diminimalisir (chandra & ikhsan, 2015). pemberian kompensasi yang memadai dapat mempengaruhi tindakan dan kinerja pegawai sehingga dapat mengurangi tindakan kecurangan (fraud) (adi et al., 2016). hasil yang berbeda dikemukakan oleh penelitian adinda & ikhsan (2015) yang menyatakan bahwa pemberian kompensasi tidak dapat mengurangi tindakan kecurangan(adinda and ikhsan 2015). berdasarkan gap hasil penelitian serta fenomena kasus fraud keuangan desa yang terjadi di kabupaten banjar, memotivasi penelitian ini dengan mengidentifikasi faktor-faktor yang dapat mengupayakan pencegahan kecurangan yaitu dengan meningkatkan kompetensi aparatur, memperbaiki sistem dan mekanisme pengawasan dana desa, mengoptimalkan monitoring tindak lanjut hasil pemeriksaan di desa, reformasi birokrasi terutama di sektor penegakan hukum dan peradilan. urgensi penelitian ini mengingat semakin maraknya penyalahgunaan wewenang oleh kepala desa dalam hal kurangnya transparansi dalam penunjukan tim yang membantu ppkd untuk melaksanakan kegiatan pengadaan barang/jasa dari unsur masyarakat, hal ini berkenaan dengan regulasi yang masih abu-abu terkait dengan pencegahan fraud seperti permendagri 20 tahun 2018 tentang ppkd yang belum jelas, selain itu pemerintahan desa belum memiliki komitmen penuh untuk melakukan tindak lanjut terhadap hasil audit. untuk itu perlu diidentifikasi faktor-faktor apa saja yang berpengaruh untuk mencegah kecurangan pengelolaan keuangan desa. kerangka teoritis dan hipotesis agency theory penyalahgunaan dana desa akan mengakibatkan tidak akuratnya pelaporan keuangan desa sebagai bentuk pertanggungjawaban pemerintah desa. teori keagenan oleh jensen & meckling (1976) memfungsikan bahwa laporan keuangan yang dibuat diharapkan dapat meminimalkan konflik diantara pihak-pihak yang berkepentingan, seringkali individu akan bertindak sesuai dengan kepentingan mereka. bentuk hubungan keagenan dalam pemerintahan daerah berupa pendelegasian wewenang kepada pemerintah daerah sebagai agent dalam melaksanakan pemerintahan serta pelayanan kepada masyarakat sebagai principal secara efektif, transparan, terpadu dan efisien (yamin, ridha, 2015). teori keagenan jensen & meckling (1976) dimana permasalahan yang sering muncul dalam hubungan keagenan yaitu antara principal dan agent mempunyai tujuan dan kepentingan yang tidak sama, selain itu apa yang dilakukan agent terkadang sulit ditelusuri oleh principal. faktor moralitas juga menentukan kecenderungan kecurangan manajemen (wilopo, 2006). eisenhardt (1989) teori agensi dijelaskan dalam 3 karakter individu yang fundamental yaitu: pertama, individu mengutamakan kepentingan pribadi (self interest); kedua, seseorang berfikir pendek untuk masa depan (bounded rationality); dan ketiga. seseorang cenderung menolak resiko (risk averse). pengelolan dana desa melahirkan hubungan principal dan agent, dimana pemerintah desa dipercayakaan untuk mengelola dana desa sebagai agent dan masyarakat desa serta pemerintah pusat sebagai principal. hal tersebut menuntut transparansi dalam pengelolaannya sehingga tidak terjadi penyalahgunaan dan fraud. jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 133 the fraud diamond theory menurut wolfe & dana (2004) untuk peningkatan upaya pencegahan dan deteksi fraud dengan fraud diamond theory yang merupakan penyempurnaan dari fraud triangle yang dikemukakan oleh cressey (1953). selain rationalization, pressure, dan opportunity, yaitu dengan mempertimbangkan elemen keempat individual’s capability (kemampuan individual). individual’s capability adalah merupakan kemampuan seseorang untuk memahami kelemahan pengendalian internal, mempunyai posisi dan punya kewenangan, serta mampu meyakinkan orang lain dengan kebohongan yang dengan semua itu digunakan untuk kecurangan (priantara, 2013). insentive /pressure opportunity rationalization capability gambar 2. fraud diamond theory sumber: david t wolfe dan dana r. hermanson, 2018 penelitian ini memproksikan variabel independen berdasarkan teori fraud diamond, dimana pressure/insentive diproksikan dengan adanya pengaruh kesesuaian kompensasi dan akuntabilitas, opportunity diproksikan dengan adanya variabel sistem pengendalian internal, kompetensi aparatur dan penegakan hukum, rationalization diproksikan dengan variabel moralitas, sedangkan capability diproksikan dengan variabel pengendalian conflict of interest. kompetensi aparatur semakin tinggi kompetensi yang dimiliki aparatur pemerintah, berdampak pada meningkatnya kualitas laporan keuangan pemerintah daerah dan dapat mencegah terjadinya kecurangan (fraud). menurut fraud diamond theory, dimana opportunity (peluang) adalah kelemahan dalam sistem yang dapat dimanfaatkan berbuat fraud, baik kelemahan pengendalian internalnya maupun kelemahan dalam hal kompetensi aparaturnya. penelitian yang mendukung pernyataan tersebut adalah atmadja dan saputra (2017), inayatillah dan awaluddin (2015) dan saputra dan pradnyanitasari ( 2019), siahaya, asnawi, & k. allo layuk (2015). hipotesis pertama yang diajukan dalam penelitian ini adalah: h1 : kompetensi aparatur berpengaruh terhadap pencegahan fraud dalam pengelolaan keuangan desa. sistem pengendalian internal tuanakotta (2010) menyatakan bahwa langkah awal dalam pencegahan fraud dilakukan dengan efektifnya pengendalian internal. pencegahan fraud secara umum merupakan tujuan utama organisasi dapat terwujud secara maksimal dengan kepastian bahwa pimpinan organisasi dan seluruh unsur lainnya sudah menjalankan kebijakan sesuai prosedur dan ketetapan hukum (tuanakotta, 2010). tujuan sistem pengendalian internal adalah untuk keamanan aset, memperoleh laporan yang akuntabel, serta karyawan mematuhi aturan hukum yang ada. jika dikaitkan dengan teori fraud diamond, dimana opportunity (peluang) adalah kelemahan dalam sistem yang dapat dimanfaatkan berbuat fraud, yaitu kelemahan pengendalian internalnya. melalui peningkatan penerapan sistem pengendalian internal, berdampak pada meningkatnya kualitas laporan keuangan pemerintah daerah dan dapat mencegah terjadinya kecurangan (fraud). senada dengan hal diatas adalah penelitian mulia, determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 134 febrianto, & kartika (2017), donelson, ege, & mcinnis (2017), zulaikha & hadiprajitno (2016), dan atmadja & saputra (2017). hipotesis kedua yang diajukan dalam penelitian ini adalah: h2 : sistem pengendalian internal berpengaruh terhadap pencegahan fraud dalam pengelolaan keuangan desa. pengendalian conflict of interest upaya sekelompok masyarakat maupun seseorang untuk memiliki wewenang sehingga terjadi pergesekan pendapat maupun motivasi dapat menimbulkan konflik kepentingan. menurut komisi pemberantasan korupsi dalam panduan penanganan konflik kepentingan bagi penyelenggara negara, konflik kepentingan adalah situasi dimana seorang penyelenggara negara yang mendapatkan kekuasaan dan kewenangan berdasarkan peraturan perundang-undangan memiliki atau diduga memiliki kepentingan pribadi atas setiap penggunaan wewenang yang dimilikinya sehingga dapat mempengaruhi kualitas dan kinerja yang seharusnya (kpk, 2009). jika dikaitkan dengan teori fraud diamond dimana capability (kemampuan) terutama seseorang aparatur desa yang memiliki kewenangan dalam mengelola keuangan desa, menyalahgunakan jabatannya sehingga bertentangan dengan kepentingan masyarakat. pengendalian conflict of interest sangat penting dalam mengelola keuangan desa, karena adanya conflict of interest menyebabkan munculnya potensi fraud. (oktaviani et al., 2017). menurut teori fraud diamond dan teori agency, dimana capability (kemampuan) terutama seseorang yang memiliki kewenangan dalam mengelola keuangan desa yang dalam hal ini di sebut agent, digunakan untuk kepentingan pribadi sehingga dapat menimbulkan conflict of interest terutama dengan masyarakat yang dalam hal ini sebagai principal. dengan pengendalian adanya conflict of interest, maka dapat meminimalisir kecurangan dalam pengelolaan keuangan desa. hal ini di dukung oleh penelitian oktaviani, herawati, & atmadja (2017). hipotesis ketiga yang diajukan dalam penelitian ini adalah: h3 : pengendalian conflict of interest berpengaruh terhadap pencegahan fraud dalam pengelolaan keuangan desa. moralitas aparatur yang bertanggungjawab seharusnya membela kepentingan rakyat dan amanah (aranta, 2013). rasionalisasi (rationalization) adalah fraud terjadi dimana orang membangun pembenaran atas kecurangan yang dilakukan. dengan moralitas aparatur yang baik maka dapat mencegah kecurangan dalam pengelolaan keuangan desa. penelitian yang mendukung hal diatas adalah atmadja dan saputra (2017) dan mulia, febrianto, & kartika (2017). hipotesis keempat yang diajukan dalam penelitian ini adalah: h4 : moralitas berpengaruh terhadap pencegahan fraud dalam pengelolaan keuangan desa. akuntabilitas dalam konteks organisasi sektor publik mardiasmo (2018) pemerintah daerah (agent) sebagai pelaku pemerintahan harus bertanggungjawab terhadap apa yang telah dilakukannya terhadap masyarakat (principal) dalam rangka menjalankan tugas, wewenang, dan kewajiban pemerintah daerah (oktaviani et al., 2017). pressure/insentive dalam fraud diamond theory merupakan tekanan/dorongan seseorang untuk berbuat kecurangan baik disebabkan oleh tekanan keuangan/financial maupun tekanan pekerjaan, dengan akuntabilitas keuangan yang baik, dapat mencegah kecurangan dalam pengelolaan keuangan desa. hal tersebut sesuai dengan penelitian yang dilakukan oleh saputra, pradnyanitasari, priliandani (2019), fatmawati, handajani, & putra buana sakti (2018). hipotesis kelima yang diajukan dalam penelitian ini adalah: jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 135 h5: akuntabilitas berpengaruh terhadap pencegahan fraud pengelolaan keuangan desa. penegakan hukum proses penegakan hukum merupakan upaya aparatur penegakan hukum tertentu untuk menjamin dan memastikan bahwa suatu aturan hukum berjalan sebagaimana seharusnya. penegakan hukum yang baik diharapkan dapat mengurangi fraud disektor pemerintahan. peluang (opportunity) adalah peluang terjadinya fraud akibat kelemahan didalam sistem penegakan hukum dimana seorang karyawan mempunyai kuasa atau kemampuan untuk memanfaatkan kelemahan tersebut sehingga perbuatan curang dapat dilakukan. dalam penelitian najahningrum (2013), wulandari & suryandari (2016) dan chandra & ikhsan (2016) menunjukkan terdapat pengaruh negatif penegakan hukum terhadap kecenderungan kecurangan. sehingga dengan penerapan penegakan hukum yang baik dapat mencegah terjadinya fraud. hipotesis keenam yang diajukan dalam penelitian ini adalah: h6: penegakan hukum berpengaruh terhadap pencegahan fraud pengelolaan keuangan desa. kesesuaian kompensasi kompensasi merupakan balas jasa berupa uang atau barang yang diberikan kepada pegawai atas jasa yang diberikan kepada perusahaan. pemberian kompensasi sesuai dengan pekerjaan yang dilakukan oleh pegawai diharapkan membuat pegawai merasa tercukupi sehingga akan meningkatkan kinerja pegawai dan mengurangi tindakan kecurangan (fraud) (adi et al., 2016). teori fraud diamond, dimana pressure/insentive merupakan tekanan/dorongan seseorang untuk berbuat kecurangan baik disebabkan oleh tekanan keuangan/financial maupun tekanan pekerjaan, dengan kesesuaian kompensasi yang memadai dapat mencegah kecurangan dalam pengelolaan keuangan desa. penelitian yang dilakukan chandra & ikhsan (2015) pada dinas pemerintah kabupaten grobogan dengan variabel kesesuaian kompensasi, menunjukkan terdapat pengaruh negatif kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi di sektor pemerintahan. hipotesis ketujuh yang diajukan dalam penelitian ini adalah: h7: kesesuaian kompensasi berpengaruh terhadap pencegahan fraud pengelolaan keuangan desa. metode penelitian populasi dan sampel penelitian ini termasuk jenis penelitian kuantitatif dengan sumber data yang digunakan adalah data primer. populasi dalam penelitian ini adalah seluruh pemerintahan desa di kabupaten banjar sebanyak 277 desa, menggunakan rumus slovin, sehingga jumlah sampel menjadi 164 desa, dimana masing-masing desa diambil 3 responden yang mengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga jumlah responden yang digunakan menjadi 492 responden.teknik pengambilan sampel dalam penelitian ini dengan teknik probability sampling. pada penelitian ini sebanyak 492 kuesioner yang tersebar, sementara kuesioner yang dikirim kembali sebanyak 472 buah dan yang memenuhi syarat untuk diuji dan dianalisis adalah 448 buah kuesioner (91,06%) yang bisa diolah. tabel 2. tingkat pengembalian kuesioner keterangan jumlah presentase kuesioner yang disebar 492 100% kuesioner yang tidak kembali 20 4,07% kuesioner yang kembali 472 95,93% determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 136 keterangan jumlah presentase kuesioner yang tidak memenuhi syarat 24 4,87% kuesioner yang memenuhi syarat 448 91,06% sumber : data diolah , 2019 definisi operasional dan pengukuran variabel pada penelitian ini menggunakan tujuh variabel yaitu, pencegahan fraud sebagai variabel dependen. kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum, dan kesesuaian kompensasi sebagai variabel independen. berikut ini merupakan definisi operasional dan pengukuran dari masing-masing variabel: tabel 3. indikator variabel penelitian no variabel definisi operasional variabel indikator butir pertanyaan 1 kompetensi aparatur adalah (aruan, 2003 dalam (m. ali fikri biana adha inapty, 2016). kemampuan yang harus dimiliki seseorang aparatur berupa landasan kepribadian, kemampuan berkarya, pengetahuan dan ketrampilan, sikap dan prilaku serta pemahaman kaidah kehidupan bermasyarakat yang diperlukan dalam pelaksanaan tugasnya. 1. latar belakang dan tingkat pendidikan 2. prinsip-prinsip good governance 3. sikap & prilaku aparatur 4. peran kemasyarakatan aparatur 5. penguasaan pengetahuan dan keahlian 6. kemampuan berkarya 10 butir 2 sistem pengendalian intern pemerintah. menurut pp no 60 tahun 2008 dan inapty & martiningsih (2016) sistem pengendalian internal adalah proses yang integral pada tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai untuk memberikan keyakinan memadai atas tercapainya tujuan organisasi 1. lingkungan pengendalian 2. penaksiran risiko 3. standar pengendalian 4. informasi dan komunikasi 5. pemantauan 9 butir 3 conflict of interest lubhis dan ishak (2005) dalam (septiningrum, 2016) konflik yang terjadi ketika individu atau organisasi yang terlibat dalam berbagai kepentingan 1. kekuasaan dan wewenang 2. kerangkapan jabatan 3. gratifikasi 4. kelemahan sistem organisasi 5. kepentingan pribadi 10 butir 4 moralitas, (aranta, 2013) moralitas yang mengacu pada nilai-nilai pribadi atau budaya, kode etik atau adat istiadat sosial yang membedakan antara benar dan salah, sehingga moralitas pada seorang aparat sangat berperan penting sebagai pemegang komitmen penyelenggaraan pemerintahan dan pembangunan sesuai 1. penalaran moral didasarkan atas imbalan (hadiah) dan kepentingan sendiri 2. berbuat baik agar diperlakukan baik oleh lingkungannya. 3. menyadari kewajibannya untuk ikut melaksanakan norma-norma yang ada dan mempertahankan pentingnya adanya norma. 4. penalaran moral didasarkan atas hukum dan undang6 butir jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 137 no variabel definisi operasional variabel indikator butir pertanyaan dengan konstitusi, berpihak kepada kepentingan rakyat, transparan, akuntabel dan tidak korup. undang. 5. melaksanakan kegiatan sesuai kondisi yang sebenarnya. 5 akuntabilitas. mardiasmo (2018) akuntabilitas sebagai kewajiban pemegang amanah (agent) untuk memberikan pertanggungjawaban, menyajikan, melaporkan dan mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawabnya kepada pihak pemberi amanah (principal) yang memiliki hak untuk meminta pertanggungjawaban tersebut. 1. perumusan rencana keuangan 2. pelaksanaan dan pembiayaan kegiatan 3. evaluasi atas kinerja keuangan 4. pelaksanaan pelaporan keuangan 10 butir 6 penegakan hukum. mustikasari (2013) dan febriani & suryandari, (2019) bentuk tindakan nyata oleh subyek hukum yang berlaku dengan menaati hukum yang ada di suatu negara 1. ketaatan terhadap hukum. 2. proses penegakan hukum 3. peraturan organisasi 4. disiplin kerja 5. tanggung jawab 5 butir 7 kesesuaian kompensasi. dikembangkan peneliti dari gibson, (1997) dalam wilopo (2006) perihal reward. sistem penghargaan financial (upah pembayaran) dirancang agar mampu menarik perhatian, mempertahankan, dan mendorong karyawan agar bekerja dengan produktif. 1. kompensasi keuangan, 2. pengakuan perusahaan atas keberhasilan dalam melaksanakan pekerjaan, 3. promosi, 4. penyelesaian tugas, 5. pengembangan pribadi. 5 butir 8 pencegahan fraud. menurut tuanakotta (2010). mengukur variabel pencegahan fraud digunakan konsep pembelajaran dari report to the nation yaitu anti-fraud controls (afc) dalam penelitian atmadja & saputra (2017) pencegahan kecurangan (fraud) adalah suatu upaya untuk menghilangkan atau mengeleminir sebabsebab timbulnya kecurangan tersebut. 1. audit dengan kunjungan mendadak 2. alih tugas/wajib ambil cuti 3. saluran komunikasi khusus untuk melapor ketidakberesan 4. program dukungan bagi karyawan 5. pelatihan mengenai fraud untuk manajer dan eksekutif 6. audit internal 7. pelatihan fraud untuk karyawan 8. kebijakan memberantas fraud 9. audit eksternal untuk pengendalian intern dan pelaporan keuangan 10. aturan perilaku/kode etik 11. telaah manajemen atas pengendalian intern 12. audit eksternal atas laporan 16 butir determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 138 no variabel definisi operasional variabel indikator butir pertanyaan keuangan 13. komite audit independen 14. sertifikasi mengenai kewajaran laporan keuangan oleh manajemen 15. imbalan bagi pelapor kecurangan 16. perlindungan bagi pelapor kecurangan analisis data metode analisis yang digunakan adalah regresi linier berganda. dalam penelitian ini juga digunakan uji asumsi klasik yaitu uji multikolinearitas, uji heteroskedastisitas, dan uji normalitas, selain itu uji hipotesis ( analisis regresi linear berganda, uji t dan uji koefisien determinasi).untuk mengolah data, peneliti menggunakan bantuan dari aplikasi microsoft excel dan program statistical package for social science (spss) 23. hasil dan pembahasan deskripsi objek penelitian penelitian ini menggunakan populasi seluruh desa di kabupaten banjar kalimantan selatan, dengan jumlah sampel 164 desa yang tersebar merata di 20 kecamatan, sehingga jumlah responden menjadi 492 orang. sebanyak 492 kuesioner yang tersebar, kuesioner yang dikirim kembali sebanyak 472 buah dan yang memenuhi syarat untuk diolah lebih lanjut adalah 448 buah kuesioner (91,06%). karakteristik responden data demografi responden dalam penelitian ini dikelompokkan berdasarkan jabatan, jenis kelamin, usia, pendidikan dan masa kerja. distribusi responden yang meliputi jumlah dan persentase dari masing-masing responden dapat dilihat dalam tabel berikut: tabel 4. demografi responden karakteristik jumlah persentase (%) jabatan kepala desa sekretaris desa kaur keuangan 151 149 148 33,70 % 33,26 % 33,04 % 448 100 % jenis kelamin laki-laki wanita 322 126 71,88 % 28,12 % 448 100 % usia ≤ 20 tahun 21 s.d 30 tahun 31 s.d 40 tahun 41 s.d 50 tahun 51 s.d 60 tahun 12 189 91 89 67 26,78 % 42,18 % 20,31 % 19,86 % 14,95 % 448 100 % jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 139 pendidikan s2 s1 d3 sma/sederajat smp/sederajat 5 120 17 255 51 1,12 % 26,79 % 3,78 % 56,91 % 11,38 % 448 100 % masa kerja 1 s.d 2 tahun 3 s.d 4 tahun 5 s.d 6 tahun 219 107 122 48,88 % 23,89 % 27,23 % 448 100 % sumber : data diolah (2019) pada tabel 4 dapat dilihat bahwa karakteristik dari 448 responden berdasarkan jabatan terdiri dari kepala desa 33,70%, sekretaris desa 33,26% dan kaur keuangan 33,04%. berdasarkan jenis kelamin menunjukkan bahwa persentase responden didominasi oleh jenis kelamin laki-laki yaitu sebanyak 71,88%, sedangkan perempuan hanya 28,12%. jumlah responden menurut usia dibedakan menjadi 5 katagori yaitu pada usia ≤ 20 tahun sebesar 26,78%, sebagian besar aparatur desa berada pada usia 21 s.d 30 tahun yaitu sebanyak 42,18%, usia 31 s.d 40 tahun sebesar 20,31%, usia 41 s.d 50 tahun sebanyak 19,86% dan pada usia 51 s.d 60 tahun sebanyak 14,95%. sebagian besar aparatur desa ternyata berada pada usia 21 s.d 30 tahun yaitu sebanyak 189 respoden (42,18%), dimana pada usia tersebut merupakan masa produktif untuk bekerja. selanjutnya diklasifikasikan berdasarkan tingkat pendidikan s2 sebanyak 1,12%, s1 sebanyak 26,79%, d3 sebanyak 3,78%, sma/sederajat sebanyak 56,91% dan smp/sederajat sebanyak 11,38%. sedangkan sebagian besar responden dengan masa kerja 1 s.d 2 tahun sebanyak 48,88%, masa kerja 3 s.d 4 tahun sebanyak 23,89% dan masa kerja 5 s.d 6 tahun sebanyak 27,23%. dari data tersebut sebagian besar tingkat pendidikan aparatur desa adalah sma/sederajat sebanyak 255 responden dan di dominasi oleh aparatur desa yang memiliki masa kerja 1 s.d 2 tahun yaitu sebanyak 219 responden, dikarenakan banyak kepala desa yang habis masa jabatannya sekitar tahun 2017 maupun tahun 2018, sehingga banyak desa yang melakukan penjaringan aparatur desa yang baru. statistik deskriptif statistik deskriptif dapat memberikan gambaran yang sangat bermanfaat dalam melakukan analisis permasalahan. hasil uji deskriptif dapat dilihat pada tabel 4 sebagai berikut: tabel 5 statistik deskriptif n minimum maksimum mean std.deviasi kompetensi aparatur 448 14 50 34,63 5,396 sistem pengendalian internal 448 19 45 37,42 3,524 pengendalian conflict of interest 448 10 50 41,85 6,529 moralitas 448 8 30 23,14 3,140 akuntabilitas 448 18 50 42,54 4,081 penegakan hukum 448 11 25 20,15 2,051 kesesuaian kompensasi 448 11 25 19,86 1,960 pencegahan fraud 448 44 80 64,75 5,556 valid n (listwise) 448 sumber : data diolah (2019) determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 140 tabel 6 distribusi kategori variabel variabel no interval kategori kompetensi aparatur 1 8,6 – 16,8 sangat tidak kompeten 2 16,9 – 25,1 tidak kompeten 3 25,2 – 33,4 cukup kompeten 4 33,5 – 41,7 kompeten 5 41,8 – 50 sangat kompeten sistem pengendalian internal 1 7,6 15 sangat tidak efektif 2 15,1 – 22,5 tidak efektif 3 22,6 – 30 cukup efektif 4 30,1 – 37,5 efektif 5 37,6 – 45 sangat efektif pengendalian conflict of interest 1 8,6 – 16,8 sangat tidak bisa dikendalikan 2 16,9 – 25,1 tidak bisa dikendalikan 3 25,2 – 33,4 cukup bisa dikendalikan 4 33,5 – 41,7 bisa dikendalikan 5 41,8 – 50 sangat bisa di dikendalikan moralitas 1 1 6 sangat tidak baik 2 7 12 tidak baik 3 13 18 cukup baik 4 19 24 baik 5 25 30 sangat baik akuntabilitas 1 8,6 – 16,8 sangat tidak akuntabel 2 16,9 – 25,1 tidak akuntabel 3 25,2 – 33,4 cukup akuntabel 4 33,5 – 41,7 akuntabel 5 41,8 – 50 sangat akuntabel penegakan hukum 1 3,6 – 7,8 sangat tidak efektif 2 7,9 – 12,1 tidak efektif 3 12,2 – 16,4 cukup efektif 4 16,5 – 20,7 efektif 5 20,8 25 sangat efektif kesesuaian kompensasi 1 3,6 – 7,8 sangat tidak sesuai 2 7,9 – 12,1 tidak sesuai 3 12,2 – 16,4 cukup 4 16,5 – 20,7 sesuai 5 20,8 25 sangat sesuai pencegahan fraud 1 13 26 sangat tidak bisa dicegah 2 27 40 tidak bisa dicegah 3 39 – 52 cukup bisa dicegah 4 53 66 bisa dicegah 5 67 – 80 sangat bisa dicegah jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 141 berdasarkan tabel 5 di atas, dapat dilihat bahwa nilai standar deviasi kompetensi aparatur 5,396. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 34,63. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori kompetensi aparatur. sehingga dapat dikatakan bahwa kompetensi aparatur pada sektor pemerintahan desa di kabupaten banjar dalam kondisi kompeten. nilai standar deviasi sistem pengendalian internal 3,524. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 37,42. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori sistem pengendalian internal. sehingga dapat dikatakan bahwa sistem pengendalian internal pada sektor pemerintahan desa di kabupaten banjar dalam kondisi atau kategori efektif. nilai standar deviasi pengendalian conflict of interest 6,529. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 41,85. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori pengendalian conflict of interest. sehingga dapat dikatakan bahwa pengendalian conflict of interest pada sektor pemerintahan desa di kabupaten banjar dalam kondisi atau kategori sangat bisa dikendalikan. nilai standar deviasi moralitas 3,140. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 23,14. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori moralitas. sehingga dapat dikatakan bahwa moralitas pada sektor pemerintahan desa di kabupaten banjar dalam kondisi atau kategori baik. nilai standar deviasi akuntabilitas 4,081. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 42,54. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori akuntabilitas. sehingga dapat dikatakan bahwa akuntabilitas pada sektor pemerintahan desa di kabupaten banjar dalam kondisi atau kategori sangat akuntabel. nilai standar deviasi penegakan hukum 2,051. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 20,15. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori penegakan hukum. sehingga dapat dikatakan bahwa penegakan hukum pada sektor pemerintahan desa di kabupaten banjar dalam kondisi atau kategori efektif. nilai standar deviasi kesesuaian kompensasi 1,960. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 19,86. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori kesesuaian kompensasi. sehingga dapat dikatakan bahwa kesesuaian kompensasi pada sektor pemerintahan desa di kabupaten banjar dalam kondisi atau kategori sesuai. nilai standar deviasi pencegahan fraud 5,556. artinya, nilai sampel dominan berkumpul di sekitar nilai rata-rata hitungnya sebesar 64,75. dari hasil tersebut kemudian disesuaikan dengan tabel 6 kategori pencegahan fraud. sehingga dapat dikatakan bahwa pencegahan fraud pada sektor pemerintahan desa di kabupaten banjar dalam kondisi atau kategori bisa dicegah. hasil pengujian validitas dan reliabilitas instrumen menunjukkan bahwa instrumen yang digunakan dalam penelitian ini adalah valid dan reliabel. validitas dalam penelitian ini ditunjukkan dengan nilai koefisien korelasi item total variabel lebih besar dari 0,3 dan signifikansi lebih kecil dari 0,05, sedangkan reliabilitas ditunjukkan dengan nilai cronbach alpha untuk semua variabel lebih besar dari 0,70. determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 142 tabel 7 hasil uji reliabilitas variabel cronbach alpha product kompensasi aparatur (x1) 0,873 reliabel sistem pengendalian intern (x2) 0,862 reliabel pengendalian conflict of interest (x3) 0,940 reliabel moralitas (x4) 0,797 reliabel akuntabilitas (x5) 0,895 reliabel penegakan hukum (x6) 0,751 reliabel kesesuaian kompensasi (x7) 0,721 reliabel pencegahan fraud (y) 0,877 reliabel sumber : data diolah (2019) uji normalitas dengan kolmogorov smirnov menunjukkan asymp.sig sebesar 0,138 > 0,05 menunjukkan bahwa data variabel adalah berdistribusi normal, karena memiliki nilai lebih besar dari taraf signifikan 0,05. tabel 8 uji normalitas one-sample kolmogorov-smirnov test unstandardized residual n 448 normal parameters a,b mean -0,1011357 std. deviation 2,99947164 most extreme absolute 0,055 differences positive 0,055 negative -0,030 kolmogorov-smirnov z 1,156 asymp. sig. (2-tailed) 0,138 a. test distribution is normal. b. calculated from data. sumber : data diolah (2019) pengujian multikolinearitas memberikan hasil nilai vif kurang dari 10 yaitu berkisar 1,152 – 1,974, sehingga tidak terdapat gejala multikolinearitas. tabel 9 uji multikolinearitas coefficients a model unstandardized coefficients standardized coefficients t sig. collinearity statistics b std.error beta tolerance vif 1 (constant) 12,266 2,431 5,046 0,000 kompetensi aparatur 0,100 0,033 0,097 2,983 0,003 0,853 1,172 sistem pengend.inter 0,192 0,061 0,122 3,130 0,002 0,597 1,674 pengend.conflict of i 0,147 0,031 0,173 4,727 0,000 0,672 1,489 moralitas 0,290 0,072 0,164 4,050 0,000 0,552 1,812 akuntabilitas 0,233 0,056 0,171 4,140 0,000 0,529 1,891 penegakan hukum 0,094 0,087 0,035 1,074 0,284 0,868 1,152 kesesuaian kompens. 0,865 0,120 0,305 7,233 0,000 0,507 1,974 a. dependent variable: pencegahan fraud sumber : data diolah (2019) uji heteroskedastisitas dengan uji spearman’s rho menunjukkan bahwa masing-masing variabel memiliki nilai signifikan yang lebih besar 0,05 sehingga dapat dinyatakan bahwa tidak terdapat gejala heteroskedastisitas, sehingga penelitian dapat dilanjutkan. jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 143 tabel 10 uji heteroskedastisitas menggunakan spearman rho variabel sign keterangan kompetensi aparatur (x1) 0,148 tidak terdapat gejala heteroskedastisitas sistem pengendalian intern (x2) 0,810 tidak terdapat gejala heteroskedastisitas pengendalian conflict of interest (x3) 0,425 tidak terdapat gejala heteroskedastisitas moralitas (x4) 0,603 tidak terdapat gejala heteroskedastisitas akuntabilitas (x5) 0,988 tidak terdapat gejala heteroskedastisitas penegakan hukum (x6) 0,109 tidak terdapat gejala heteroskedastisitas kesesuaian kompensasi (x7) 0.666 tidak terdapat gejala heteroskedastisitas sumber : data diolah (2019) untuk mengetahui pengaruh variabel bebas secara parsial terhadap pencegahan fraud (y) adalah dengan menggunakan uji t pada level of confidence sebesar 95% atau α = 5%. nilai t bila memiliki probabilitas masing-masing faktor tersebut lebih kecil dari tingkat alpha (α) = 0,05 maka dinyatakan bahwa variabel bebas tersebut berpengaruh signifikan terhadap pencegahan fraud (y). adapun nilai t tabel berdasarkan (df) = (n-1-k) adalah sebesar 1,965, dimana df adalah derajat bebas dan k adalah banyaknya variabel. jadi nilai t tabel dihitung pada nilai df = (448-1-7) = 440. tabel 11 hasil uji t – statistik coefficients a model unstandardized coefficients standardized coefficients t sig. b std.error beta 1 (constant) 12,266 2,431 5,046 0,000 kompetensi aparatur 0,100 0,033 0,097 2,983 0,003 sistem pengendalian internal 0,192 0,061 0,122 3,130 0,002 pengend. conflict of interest 0,147 0,031 0,173 4,727 0,000 moralitas 0,290 0,072 0,164 4,050 0,000 akuntabilitas 0,233 0,056 0,171 4,140 0,000 penegakan hukum 0,094 0,087 0,035 1,074 0,284 kesesuaian kompensasi 0,865 0,120 0,305 7,233 0,000 a. dependent variable: pencegahan fraud sumber: data diolah (2019) berdasarkan tabel diatas semua variabel memiliki nilai thitung yang lebih besar dari nilai ttabel dan nilai signifikan yang lebih kecil dari taraf signifikan atau < 0,05. namun ada satu variabel yang berbeda yaitu penegakan hukum dimana nilai thitung sebesar 1,074 dan tingkat signifikan sebesar 0,284. hal tersebut menunjukkan bahwa variabel penegakan hukum (x6) tidak berpengaruh signifikan terhadap pencegahan fraud (y). pembuktian dari pernyataan tersebut adalah berdasarkan nilai thitung yang lebih kecil dari nilai ttabel (1,074 < 1,965) dan nilai signifikan yang lebih besar dari taraf signifikan (0,284 > 0,05). hasil pengujian hipotesis untuk koefisien determinasi (r²) dapat dilihat pada tabel 11 sebagai berikut: determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 144 tabel 12 hasil uji koefisien determinasi (r²) model summary model r r square adjusted r square std. error of the estimate 1 0,777 a 0,603 0,597 3,528 a. predictors: (constant), kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum, kesesuaian kompensasi. sumber: data diolah (2019) hasil uji determinasi diperoleh nilai r dengan sebesar 0,777 atau 77,7% menunjukkan tingkat hubungan yang tinggi antara variabel dependen dan independen karena berada di antara 0,600 sampai dengan 0,799. nilai rsquare dengan nilai 0,603 adalah r², yang menunjukkan bahwa variabel independen yang diambil dalam penelitian ini mampu menjelaskan variabel dependen sebesar 60,3% sehingga selebihnya sebesar 39,7% adalah dijelaskan oleh variabel-variabel lain yang tidak dikemukakan dalam penelitian ini. adjusted r square mempunyai nilai sebesar 0,597 yang menunjukkan bahwa variasi atau naikturunnya variabel dependen (y) dipengaruhi oleh variabel independen (x) sebesar 59,7%. standard error of the estimate (see) diperoleh sebesar 3,528. nilai ini lebih kecil dari standar deviasi variabel pencegahan fraud yaitu 5,556 sehingga model regresi layak digunakan. hasil uji regresi linear berganda berdasarkan data hasil penelitian dan output program spss 23 sebagai berikut: tabel 13 hasil pengolahan data regresi linear berganda variabel koefisien regresi thitung sig keterangan konstanta 12,266 kompetensi aparatur (x1) 0,100 2,983 0,003 berpengaruh signifikan sistem pengendalian intern (x2) 0,192 3,130 0,002 berpengaruh signifikan pengendalian conflict of interest (x3) 0,147 4,727 0,000 berpengaruh signifikan moralitas (x4) 0,290 4,050 0,000 berpengaruh signifikan akuntabilitas (x5) 0,233 4,140 0,000 berpengaruh signifikan penegakan hukum (x6) 0,094 1,074 0,284 tidak berpengaruh signifikan kesesuaian kompensasi (x7) 0,865 7,233 0,000 berpengaruh signifikan ttabel = 1,965 r = 0,777 r square = 0,603 adjusted r square = 0,597 sumber : data diolah 2019 berdasarkan hasil uji regresi linear berganda pada tabel 13, menunjukkan bahwa kompensasi aparatur (x1) berpengaruh signifikan terhadap pencegahan fraud (y), dimana nilai thitung yang lebih besar dari nilai ttabel (2,983 > 1,965) dan nilai signifikan yang lebih kecil dari taraf signifikan (0,003 < 0,05), serta nilai koefisien regresi sebesar 0,100. sistem pengendalian internal (x2) berpengaruh signifikan terhadap pencegahan fraud (y), dimana nilai thitung yang lebih besar dari nilai ttabel (3,130 > 1,965) dan nilai signifikan yang lebih kecil dari taraf signifikan (0,002 < 0,05), serta nilai koefisien regresi sebesar 0,192. pengendalian conflict of interest (x3) berpengaruh signifikan terhadap pencegahan fraud (y), dimana nilai thitung yang lebih besar dari nilai ttabel (4,727 > 1,965) dan nilai signifikan yang lebih kecil dari taraf signifikan (0,000 < 0,05), serta nilai koefisien regresi sebesar 0,147. moralitas (x4) berpengaruh signifikan terhadap pencegahan fraud (y), dimana nilai thitung yang lebih besar dari nilai ttabel (4,050 > 1,965) dan nilai signifikan yang lebih kecil dari taraf signifikan (0,000 < 0,05), serta nilai koefisien regresi sebesar 0,290. akuntabilitas jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 145 (x5) berpengaruh signifikan terhadap pencegahan fraud (y), dimana nilai thitung yang lebih besar dari nilai ttabel (4,140 > 1,965) dan nilai signifikan yang lebih kecil dari taraf signifikan (0,000 < 0,05), serta nilai koefisien regresi sebesar 0,233. penegakan hukum (x6) tidak berpengaruh signifikan terhadap pencegahan fraud (y), dimana nilai thitung yang lebih kecil dari nilai ttabel (1,074 < 1,965) dan nilai signifikan yang lebih besar dari taraf signifikan (0,284 > 0,05), serta nilai koefisien regresi sebesar 0,094. kesesuaian kompensasi (x7) berpengaruh signifikan terhadap pencegahan fraud (y), dimana nilai thitung yang lebih besar dari nilai ttabel (7,233 > 1,965) dan nilai signifikan yang lebih kecil dari taraf signifikan (0,000 < 0,05), serta nilai koefisien regresi sebesar 0,865. pengaruh kompetensi aparatur terhadap pencegahan fraud. berdasarkan hasil uji regresi linear berganda menunjukkan bahwa kompetensi aparatur (x1) berpengaruh signifikan terhadap pencegahan fraud (y). hal ini dapat dijelaskan bahwa peningkatan kompetensi aparatur desa dapat mencegah kecurangan dalam pengelolaan keuangan desa. jika dilihat dari hasil statistik deskriptif, nilai standar deviasi kompetensi aparatur cenderung tinggi (5,396), yang menunjukkan adanya perbedaan kualitas dari aparat desa baik dari sisi tingkat pendidikan maupun pengetahuan tentang ilmu akuntansi serta cara mengoperasionalkan siskeudes. hasil demografi responden dalam tabel 4 terlihat sebanyak 255 (56,91%) responden berpendidikan sma, 120 (26,79%) responden berpendidikan s1 yang tidak semuanya jurusan ekonomi. hal ini tentunya sangat berpengaruh terhadap tingkat kompetensi aparatur desa yang belum merata. variabel kompetensi aparatur diukur dengan 5 indikator, dari jawaban responden diketahui bahwa terdapat 3 indikator dimana yang rentang jawabannya tidak merata yaitu pada indikator latar belakang dan tingkat pendidikan, pemahaman prinsip good governance (transparansi, integritas dan akuntabilitas) serta indikator penguasaan pengetahuan dan keahlian ( ilmu akuntansi dan keahlian mengoperasionalkan siskeudes). jika aparatur desa tidak memahami prinsip good governance, kurangnya pemahaman akuntansi serta tingkat pendidikan yang rendah, hal ini tentunya membuka peluang besar untuk terjadinya kecurangan dalam mengelola keuangan desa. menurut teori fraud diamond, dimana opportunity (peluang) dan capability (kapasitas) adalah kelemahan dalam sistem yang dapat dimanfaatkan berbuat fraud, baik kelemahan pengendalian internalnya maupun kelemahan dalam hal kompetensi aparaturnya. namun dengan kompetensi aparatur bila dikaitkan dengan capability bisa menjadi dua mata pisau., bisa menjadi pencegah segala tindak kecurangan dapat di cegah, atau malah pengantar untuk melakukan fraud. pencegah apabila aparatur paham akan konsekunsinya yang diterima apabila melakukan fraud atau pengantar apabila aparatur sudah tidak peduli dengan konsekunsi dan memilih egois untuk melakukan fraud. untuk itu implikasi hasil penelitian ini adalah pelatihan keuangan desa sebaiknya diadakan per kecamatan dengan jumlah instruktur pendamping yang memadai sehingga materi dapat di serap dan lebih efektif dalam menyelesaikan permasalahan yang dialami aparatur desa. keberadaan pendamping desa dan pendamping lokal desa yang berkualitas sangat diperlukan karena dapat memberikan arahan dan solusi atas permasalahan yang sering dialami di lapangan. diadakan sertifikasi oleh kementrian dalam negeri terhadap kepala desa serta aparatur desa dengan pelatihan pengelolaan keuangan dana desa yang nantinya menjadi standar minimal kompetensi bahwa desa tersebut layak untuk menerima bantuan dana desa. pengaruh sistem pengendalian internal terhadap pencegahan fraud dalam pengelolaan keuangan desa. berdasarkan hasil uji regresi linear berganda menunjukkan bahwa sistem pengendalian internal (x2) berpengaruh signifikan terhadap pencegahan fraud (y). hal ini dapat determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 146 dijelaskan bahwa peningkatan sistem pengendalian internal dapat mencegah kecurangan dalam pengelolaan keuangan desa.. laporan keuangan yang reliable sangat di pengaruhi oleh pengendalian internal yang efektif, dan hal ini seharusnya berlaku untuk semua tahapan dalam pengelolaan keuangan desa. hasil penelitian ini konsisten dengan mulia, febrianto, & kartika (2017), zulaikha & hadiprajitno (2016), dan atmadja & saputra (2017) yang menyatakan bahwa pengendalian internal memiliki pengaruh yang signifikan terhadap pencegahan fraud. menurut teori keagenan di mana sistem pengendalian internal diperlukan untuk mengawasi perilaku agen (aparat atau perangkat desa) dan menurut teori fraud diamond dimana opportunity (peluang) adalah kelemahan dalam sistem yang dapat dimanfaatkan berbuat fraud dalam merealisasikan laporan keuangan desa. laporan realisasi keuangan yang akuntabel, ketaatan peraturan, efisiensi operasional dapat terlaksana dengan pengendalian internal yang efisien (kummer et al., 2015). kualitas pengendalian yang baik dapat meminimalkan perilaku mengutamakan kepentingan pribadi (opportunistic) yang ingin dilakukan oleh para aparat desa(wijayanti & hanafi, 2018). implikasi hasil penelitian ini adalah pemerintah daerah maupun kecamatan membuat pemetaan terhadap semua permasalahan yang ditemukan di lapangan, agar prioritas penyelesaian masalah dapat terlaksana dengan efektif. pengaruh pengendalian conflict of interest terhadap pencegahan fraud pengelolaan keuangan desa berdasarkan hasil uji regresi linear berganda menunjukkan bahwa pengendalian conflict of interest (x3) berpengaruh signifikan terhadap pencegahan fraud (y). hal ini dapat dijelaskan bahwa pengendalian conflict of interest dapat mencegah kecurangan dalam pengelolaan keuangan desa. hasil penelitian ini sesuai dengan teori fraud diamond, dimana capability (kemampuan), yaitu kekuasaan seseorang yang menjabat jika digunakan untuk kepentingan pribadi, maka akan menimbulkan penyelewengan, tentunya hal ini mengurangi kinerjanya (oktaviani et al., 2017). sementara itu dalam teori agensi dimana manusia pada umumnya mementingkan diri sendiri (self interest), khususnya yang memiliki kewenangan terhadap pengelolaan dana desa, sehingga dapat menimbulkan konflik kepentingan. penelitian oktaviani, herawati, & atmadja (2017) memberi hasil bahwa pengendalian terhadap konflik kepentingan merupakan hal yang sangat penting untuk meminimalisir adanya kecurangan. implikasi hasil penelitian ini adalah regulasi mengenai kewajiban pemerintah desa untuk mempublikasikan keuangan desa memang sudah tertuang dalam permendagri no 20 tahun 2018 pasal 39, namun pelaksanaan dilapangan perlu di tegakkan lagi. pemerintah daerah mewajibkan agar seluruh anggaran pendapatan dan belanja desa di publikasikan ke masyarakat melalui papan pengumuman di setiap rw, dengan ini masyarakat dapat ikut berpartisipasi dan melakukan pengawasan dalam pengelolaan dana desa sehingga tidak ada kesalahpahaman antara masyarakat dan pihak aparatur desa(peraturan menteri dalam negeri no 20 tahun 2018 tentang pengelolaan keuangan desa, 2018). pengaruh moralitas terhadap pencegahan fraud pengelolaan keuangan desa berdasarkan hasil uji regresi linear berganda menunjukkan bahwa moralitas (x4) berpengaruh signifikan terhadap pencegahan fraud (y). hal ini dapat dijelaskan bahwa peningkatan moralitas aparatur desa dapat mencegah kecurangan dalam pengelolaan keuangan desa. rendahnya kualitas moral yang ditandai dengan ketidakjujuran dan sikap tidak peduli apabila terjadi penyelewengan aparatur desa dapat menyuburkan korupsi yang pada akhirnya dapat merusak organisasi (amrizal, 2004). tolok ukur atas perilaku seseorang secara akal sehat dan sesuai dengan lubuk hati didasari oleh moralitas seseorang (berger et al., 2017). jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 147 hasil penelitian ini jika dikaitkan dengan teori agensi, termasuk dalam asumsi self interest, umumnya mementingkan diri sendiri, hal ini dapat dicegah melalui peningkatan moral karena manajemen adalah kumpulan individu yang memiliki tahapan moral dengan tanggung jawab sosial. selain itu jika dikaitkan teori fraud diamond, dimana rasionalisasi (rationalization) terjadi karena pertimbangan perilaku kecurangan sebagai konsekuensi dari kesenjangan integritas pribadi karyawan. dengan moralitas aparatur yang baik maka dapat mencegah kecurangan dalam pengelolaan keuangan desa. implikasi hasil penelitian dapat dilakukan dengan melaksanakan sosialisasi tentang fraud dan sanksi yang akan di terima bagi pelanggarnya. selain itu pimpinan menerapkan moralitas yang baik kepada para staf, dengan memberi contoh yang baik, menjunjung tinggi kejujuran dan mencintai pekerjaan. jika moralitas terjaga dengan baik, maka kecurangan pun dapat dihindari penelitian rahimah, murni, & lysandra(2018), atmadja dan saputra (2017), aranta (2013) dan wilopo (2006), yang meyatakan bahwa moralitas berpengaruh signifikan terhadap pencegahan kecurangan akuntansi, artinya adalah bahwa semakin tinggi moralitas aparatur yang dimiliki pegawai maka kecendrungan kecurangan akuntansi yang dilakukan oleh pemerintah juga akan semakin menurun. pengaruh akuntabilitas terhadap pencegahan fraud pengelolaan keuangan desa. hasil uji regresi linear berganda menunjukkan bahwa akuntabilitas (x5) berpengaruh signifikan terhadap pencegahan fraud (y). hal ini dapat dijelaskan bahwa peningkatan akuntabilitas dapat mencegah kecurangan dalam pengelolaan keuangan desa. akuntabilitas sangat berkaitan dengan teori agensi, dimana kewajiban agent yang dalam hal ini adalah pemerintahan desa untuk mempertanggungjawabkan penggunaan dana desa kepada principal yaitu masyarakat. dengan akuntabilitas yang baik maka laporan keuangan dana desa dapat dipertanggungjawabkan secara akuntabel dan transparan sehingga dapat mencegah kecurangan dalam pengelolaan keuangan desa. dalam teori fraud diamond, dimana pressure/insentive, merupakan tekanan keuangan/financial maupun tekanan pekerjaan, namun dengan bekerja secara profesional dapat menghasilkan praktek akuntabilitas keuangan yang baik, sehingga dapat mencegah kecurangan dalam pengelolaan keuangan desa. hasil penelitian ini sejalan dengan oktaviani, herawati, & atmadja (2017) dan saputra, pradnyanitasari, priliandani (2019) yang menyatakan bahwa akuntabilitas memiliki pengaruh yang positif terhadap pencegahan fraud pengelolaan dana desa. implikasi hasil penelitian bahwa perlu dibangun kepercayaan masyarakat terhadap pemerintah dengan jalan melaksanakan prinsip responsif terhadap kebutuhan atau usulan masyarakat dan merealisasikannya dalam bentuk kegiatan pembangunan desa. pembinaan pengelolaan dana desa mengenai penyusunan laporan keuangan, pemahaman mengenai mekanisme, teknik sistem akuntansi serta standar akuntansi pemerintahan. pengaruh penegakan hukum terhadap pencegahan fraud pengelolaan keuangan desa. berdasarkan hasil uji regresi linear berganda menunjukkan bahwa penegakan hukum (x6) tidak berpengaruh signifikan terhadap pencegahan fraud (y). hal ini dapat dijelaskan bahwa peningkatan penegakan hukum tidak dapat mencegah kecurangan dalam pengelolaan keuangan desa. jika dilihat dari jawaban kuesioner, variabel penegakan hukum memiliki 5 indikator, yang memiliki rata-rata jawaban terendah yaitu 3,91 adalah pada indikator proses penegakan hukum, lebih jelasnya pada pertanyaan soal no.2 yaitu “ di instansi tempat saya bekerja, saya merasa para pejabat tanggap dalam penanganan pelanggaran peraturan”. artinya ketika ditemukan suatu pelanggaran pada instansi tempat responden bekerja, maka pejabat yang dalam hal ini yaitu pimpinan/kepala desa kurang tanggap dan cenderung membiarkan, sehingga kurang peduli dengan pelanggaran peraturan yang terjadi. hal ini terjadi karena determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 148 longgarnya pengawasan penggunaan dana desa yang dilakukan oleh aparat pengawas, dimana dalam satu tahun hanya dua desa dalam satu kecamatan yang mendapat giliran untuk di periksa. tentunya dapat berakibat desa yang belum mendapat giliran pemeriksaan cenderung untuk meremehkan peraturan yang ada. para pejabat instansi pemerintahan desa masih mengabaikan peraturan hukum yang berlaku sehingga para pejabat instansi tersebut masih leluasa untuk melakukan tindak kecurangan (fraud). selain itu, pemberian sanksi yang diberikan kepada para pelanggar masih kurang tegas sehingga tidak menimbulkan efek jera kepada para pelaku kecurangan (fraud). faktor lainnya yaitu longgarnya pengawasan penggunaan dana desa yang dilakukan oleh aparat pengawas, dimana dalam satu tahun hanya dua desa dalam satu kecamatan yang mendapat giliran untuk di periksa. tentunya dapat berakibat desa yang belum mendapat giliran pemeriksaan cenderung untuk meremehkan peraturan yang ada. permendagri no 20 tahun 2018 dalam pasal 7 disebutkan bahwa kaur dan kasi selaku ppkd ( pelaksana pengelola keuangan desa) dibantu oleh tim yang melaksanakan kegiatan pengadaan barang/jasa yang karena sifat dan jenisnya tidak dapat dilakukan sendiri. adapun yang bisa menjadi tim tersebut adalah unsur perangkat desa, lembaga kemasyarakatan desa dan/atau masyarakat(peraturan menteri dalam negeri no 20 tahun 2018 tentang pengelolaan keuangan desa, 2018). dalam hal pemilihan tim ini dapat menimbulkan kurangnya transparansi terutama dari unsur masyarakat. dalam regulasi yang ada tidak dijelaskan masyarakat yang seperti apa, sehingga yang sering terjadi masih ada hubungan kerabat dengan kepala desa yang tentunya hal ini berpotensi adanya kecurangan dalam hal pengadaan barang/jasa. menurut fraud diamond theory, peluang (opportunity) yaitu apabila penegakan hukum/peraturan di suatu instansi lemah, maka akan membuka peluang bagi pegawai untuk melakukan kecurangan, dan sebaliknya. hasil penelitian yang sejalan dengan penelitian ini adalah oktaviani, herawati, & atmadja (2017), sari (2016), zulqarnain (2013) yang menyatakan bahwa penegakan hukum berpengaruh positif terhadap potensi fraud, semakin tinggi penegakan hukum maka tidak dapat mengurangi potensi fraud. namun berbeda dengan hasil penelitian chandra & ikhsan (2015) dan penelitian wulandari & suryandari (2016) dimana menyatakan bahwa terdapat pengaruh negatif antara penegakan hukum dengan kecenderungan kecurangan di sektor pemerintahan, artinya semakin baik hukum dan aturan ditegakkan dan ditaati maka kecenderungan kecurangan di sektor pemerintahan akan menurun, hal ini sesuai dengan teori agensi dimana pihak principal melakukan pengawasan atas kinerja agent, agar tidak melanggar aturan dan cenderung berbuat curang. hasil penelitian ini menunjukkan bahwa penegakan hukum tidak mampu mempengaruhi pencegahan fraud, hal ini di sebabkan bahwa kebanyakan masyarakat mengerti tentang hukum akan tetapi tidak mematuhinya. dasar hukum mengenai pelarangan tindakan fraud baik berupa undang-undang maupun peraturan daerah bagi pegawai maupun pejabat pemerintahan, dan dasar hukum mengenai sanksi bagi pelaku fraud baik berupa penjara maupun denda uang, sudah banyak diterapkan sebagai dasar pengelolaan keuangan desa, namun masih banyak kasus yang terjadi, hal ini mengindikasikan bahwa hukum seperti tidak memiliki kekuatan bagi pelaku fraud(oktaviani et al., 2017). pengaruh kesesuaian kompensasi terhadap pencegahan fraud pengelolaan keuangan desa. berdasarkan hasil uji regresi linear berganda menunjukkan bahwa kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud (y). hal ini dapat dijelaskan bahwa peningkatan kesesuaian kompensasi desa dapat mencegah kecurangan dalam pengelolaan keuangan desa. sistem kompensasi adalah sistem penghargaan financial (upah pembayaran) dirancang agar mampu menarik perhatian, mempertahankan, dan mendorong jurnal akuntansi issn 2303-0356 vol.10, no.2, juni 2020 hal. 129 152 149 karyawan agar bekerja dengan produktif, sistem kompensasi yang sesuai diharapkan dapat membuat individu merasa tercukupi sehingga individu tidak melakukan tindakan yang merugikan organisasi termasuk melakukan tindakan kecurangan akuntansi (fraud)(chandra & ikhsan, 2015). menurut teori fraud diamond, dimana pressure/insentive merupakan tekanan keuangan/financial maupun tekanan pekerjaan yang menyebabkan seseorang berbuat kecurangan, dengan kesesuaian kompensasi yang memadai dapat mencegah kecurangan dalam pengelolaan keuangan desa. hasil penelitian ini konsisten dengan chandra & ikhsan (2015), zulqarnain (2013) yang menyatakan bahwa kesesuaian kompensasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi (fraud). namun berbeda dengan hasil penelitian adinda & ikhsan (2015), adi, ardiyani, & ardianingsih (2016) dan wilopo (2006) yang menyatakan bahwa tidak terdapat pengaruh antara kesesuaian kompensasi dengan kecenderungan kecurangan, dimana pemberian kompensasi belum tentu dapat menekan kecurangan dalam suatu organisasi. implikasi hasil penelitian bahwa kesesuaian kompensasi dapat membuat aparatur desa merasa tercukupi sehingga tidak melakukan tindakan kecurangan akuntansi (fraud). sementara itu kompensasi yang diterima aparatur masih minim di bawah stándar upah minimum kabupaten, hal ini belum sesuai dengan uu ketenagakerjaan. untuk itu pemerintah daerah dapat menaikkan kompensasi aparatur desa minimal sesuai dengan upah minimum kabupaten, hal ini mengingat dana desa yang dikelola dalam jumlah besar. penutup simpulan yang dapat diambil dari penelitian ini bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh terhadap pencegahan fraud dalam pengelolaan keuangan desa. sedangkan penegakan hukum tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan keuangan desa.tujuan utama dana desa yaitu untuk kesejahteraan masyarakat, hal ini dapat terwujud salah satunya dengan pengelolaan keuangan desa secara professional yang dilaksanakan oleh aparatur desa dengan kemampuan yang memadai, yang nantinya akan diawasi dan bersentuhan langsung dengan bpk yang independen. penelitian ini diharapkan dapat memberikan kontribusi bagi pihak yang berkepentingan untuk dapat mengupayakan pencegahan kecurangan yaitu dengan memperbaiki sistem dan mekanisme pengawasan dana desa, mengoptimalkan monitoring tindak lanjut hasil pemeriksaan di desa, pihak pemerintah daerah dan kecamatan menggunakan hasil pemeriksaan dari pihak aparatur pengawas sebagai bahan pembinaan dan pengawasan untuk mendorong desa melakukan perbaikan, transparansi dalam rekrutmen atau penjaringan aparat desa, reformasi birokrasi terutama di sektor penegakan hukum dan peradilan. pemerintah daerah beserta pengawas melakukan pemetaan fokus (identifikasi) permasalahan dalam pengelolaan dd dan add sebagai dasar untuk penetapan prioritas pengawasan, bila perlu data kasus tersebut di umumkan ke masyarakat agar aparatur desa memiliki efek jera dan lebih berhati-hati dalam mengelola dana desa. pemerintah menyediakan program pelaporan dan perlindungan whistleblower secara online di level desa maupun kecamatan, atas penggunaan dana desa yang dirasa tidak sesuai dengan penggunaannya. selanjutnya dapat dilakukan assessment lapangan dan cross check terhadap laporan tersebut, bila benar dapat di lanjutkan ke aparatur pengawas yang pada akhirnya melakukan audit lanjutan hingga mengeluarkan rekomendasi selanjutnya untuk proses hukum. untuk penelitian selanjutnya disarankan untuk menguji kembali variabel penegakan hukum, dipertimbangkan dengan menggunakan instrument yang lain. bagi peneliti determinan fraud prevention pada pemerintahan desa di kabupaten banjar elva rahmawati, sarwani, rasidah, dan mellani yuliastina 150 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(2016). faktor-faktor yang memengaruhi procurement fraud : sebuah kajian dari perspektif persepsian auditor. jurnal akunransi dan keuangan indonesia, 13(2), 194–220. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 69-76 69 hadrah accounting: an ethnographic approach towards people in beru, lamongan fikriya hanim kardiya emaluta1), sasongko budisusetyo2), dan tjiptohadi sawarjuwono3) faculty of economics and business, universitas airlangga abstract this study aims at describing and defining accounting practices of hadrah community located in beru lamongan, in order to find out the reconstruction of the accounting concept towards the hadrah community that is rich of local cultural values. hadrah, which is also known as ishari or ishari organization, is a sacred performing art accompanied by radad dance moves and tambourines. hadrah performances will be held only if requested for celebrations, qur’an recitation events and marriages. in an ishari organization, knowledge of accounting for financial records and statements is certainly needed for the survival and existence of hadrah organization. this research uses an ethnographic approach. data were obtained from informants, members of hadrah group in beru, through participative observation, in-depth interviews with informants and documentation. the results showed that the payment obtained was only as a means to preserve and ensure the existence of hadrah community in beru, lamongan.the reconstruction of the accounting concept in hadrahcommunity, who are also members of ishari organizations, particularly in beru, shows that accounting is seen as an activity of recording income and expenditure that prioritizing the value of honesty and responsibility. keywords: accounting, hadrah, ethnography corresponding author : fikriya hanim kardiya emaluta email for author : f.emaluta99@gmail.com1),budi@akuntan.org2) ,tjiptohadi@feb.unair.ac.id3) submission : 04 november 2019 revised : 02 februari 2020 accepted : 03 februari 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.69-76 introduction indonesia is a country with a variety of culture, races, ethnicities and religions. indonesia is known for its unique cultural arts in every region. its uniqueness is a very valuable asset owned by indonesian, because it is a legacy from ancestors that must be preserved. indonesia’s cultural diversity can be both attraction and distinctive feature of the country. one of its types of attraction is hadrah performance in beru, lamongan, east java. hadrah is perfomed by ishari organization whose members are from the mosque youth organization. east java is rich of the art of blessing, very much is practiced by hadrah. ishari is a socio-religious organization that runs tariqah mahabbah (self-approach) for the prophet muhammad (jabbar 1998). the lyrics of the singing chant of the sholawat is a collection of readings by maulid syarofu al-anam and is responded by shalawat hadroh. in every performance, this singing chant is accompanied by tambourines roddat dance moves (jabbar, 1998). these combinations are what so called as hadrah. hadrah from beru is only performed when there is an invitation or request, from inside the village or outside, or from other cities as well. this invitation is usually to become the entertainer in anqur’an recitation event, marriages, post-circumcision ceremony and others. mailto:f.emaluta99@gmail.com mailto:budi@akuntan.org mailto:tjiptohadi@feb.unair.ac.id hadrah accounting: an ethnographic approach towards people in beru, lamongan fikriya hanim kardiya emaluta, sasongko budisusety dan tjiptohadi sawarjuwono 70 in an ishariorganization, the members need to have knowledge about accounting to record the financial report regarding the hadrah performances on each scheduled agenda. accounting is defined as a technique or art to record, classify and summarize transactions, or events that have financial value, in a form of currency, and analyze the results of these techniques. in other words accounting is the art of recording, grouping and summarizing all transactions and financial events and then interpreting the results. in a broad meaning, the definition of accounting is the process of identifying, measuring, and communicating economic information in order to produce considerations and decisions for users of that information. the meaning of accounting obtained from academics and common people is certainly very different. this is what attracts the writer to conduct research related to the meaning of accounting towards hadrah community (ishariorganization) in beru, lamongan. therefore, the writerdecided to give the title of the study namely the accounting of hadrah community in beru lamongananethnographic approach. research on accounting practices by using ethnographic approach has been widely conducted by researchers, one of it is a research by sukoharsono (2009). he states that accounting is seen as another form of social community practice that has a sort of social, political and cultural values. in that way, the ethnographic approach is an alternative to a study of culture or social phenomena between people and groups that can be chosen as a research technique that focuses more on many perspectives, cultural and social inequalities and is directed at social change that can give different meanings. based on the background of problems stated above, this study intends to answer the following questions: what is the meaning of accounting for hadrah community in beru, lamongan? the aim of this research is to find a description and definition of accounting practices in the community who involve in hadrah performing arts in berulamonganin order to find out the reconstruction of accounting concepts in that community which has local cultural values. literature review accounting accounting is an art of recording financial transactions. based on sadeli (2008) the term accountancy and accounting are commonly used in scientific field. when it is terminologically translated to indonesian, it becomes “akuntansi”. to elaborate the meaning of those two terms further, we have to understand the definition and the possession of it. accountancy is a methodology and a science related to the information system of economic units in any kind of forms, which is divided into two parts. the first is accounting in a broad sense, it is a knowledge that discusses about administrative process. the second is auditing where it relates to a science about examination and evaluation as a result of administrative process. accountancy has broader meaning, because it covers the field of theory, the administrative process, the implementation or practice, and the examination and evaluation, while the term accounting only includes the field of theory (sadeli: 2008). on the other hand, according to experts, including suwardjono (2014), accounting learns about the service provision in the form of quantitative financial information of units in an organization of a certain country and the way of reporting the information to a particular party to be the basis of economic decision making. in addition, based on rudianto (2010), accounting is an action of collecting, analyzing, presenting information in the form of numbers, classifying, recording, summarizing, and reporting the activities or transactions of a business entity in the form of financial information. warren, reeve, and fess (2006) revealed that accounting is an information system about a report given to a certain party regarding economic activities and company’s condition. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 69-76 71 accounting provides ways to collect and report economic data to those in need. owners and prospective owners are able to find out their financial position and company’s prospect in the future. banks and credit providers can assess a company’s ability to operate, which in turn can be taken into consideration of the probable risks before giving them loan. government agencies are responsible for company’s activities related to the drafting of government regulations, including taxation regulation. even employees also have the responsibility of a company’s operating flow to maintain the stability of the company’s business and the benefits they may receive. weygandt and terry (2010) stated that accounting is a science and practice that is formed and developed as a social practice among that community and is considered to contribute greatly to the welfare of society in a long term. based on accounting principles board (1970), accounting is a service, whose function is to provide quantitative information, especially in financial terms, about economic entities that are intended to be useful in making economic decisions and logical choices among alternative actions. while according to the american accounting association (1966), accounting is a process of identifying, measuring, recording, and reporting economic financial transactions of an organization or entity that is used as a basic information formaking economic decisions for those who need it. it also includes analyzing the reports produced by the accounting itself. in short, it can be interpreted that the main purpose of accounting is to provide information, in the form of financial reports, which are useful for companies’ leaders, as well as other parties who need such information, both in companies’ internal staffs and for those outside the companies. accounting provides ways to collect and report economic data to various parties in need. based on the explanation above, it can be conclude that accounting is a process of collecting, analyzing, classifying, recording, and presenting information given by an organization through financial statements which aims at providing a clear conception of an organization’s condition. about hadrah art, as an element of culture, can be used as a means to express feelings or show events that are happening in the community. art also functions to add enjoyment in our daily life, determine regular norms of behaviour, and preserve customs and cultural values to the next generation (soedarsono, 1999). art is a media that has an important role in carrying out religious activities, because it can support to attract and impress of every listener and audience. through art, besides entertainment, it also has certain goals, for example to be a profession or media to preach. those who enjoy a work of art will certainly appreciate the meaning inside it. in the uproar and competition of art groups in modern times, it does not make traditional arts feel pessimistic to get sympathy from the public or the community. instead, it becomes a reference to improve the quality of the arts performed. it is proven by the existence of traditional arts in small towns in indonesia. hadrah is one of arts of islam. the definition of art of islam itself ia anything that evokes a sense of beauty and that is created to enliven the sense. the implementation of this sense of art can be embodied in the form of qur’an reciting, dance, music, and architecture. in this case, hadrah includes in the art of music a performance of recitation of belssings (shalawat) accompanied by tambourine musical instrument to persuade society in appreciating this islamic art. in javanese society, hadrah is better known as tambourine music or music terbangan (rebana). as hadrah develops, it is often performed in religious event, such as prophet hadrah accounting: an ethnographic approach towards people in beru, lamongan fikriya hanim kardiya emaluta, sasongko budisusety dan tjiptohadi sawarjuwono 72 muhammad’s birthday or maulid nabi, isra’ mi’raj, islamic organization anniversary, other general islamic gatherings. in terms of language, hadrah means presence, which is derived from arabian language, hadhoro-yahdhuru-hadhrotan. where as in practice among the society, hadrah means rhythm of tambourine musical instrument known as music rebana. according to some sufis, hadrah is a method used to raise public awareness of god’s presence in their hearts. at first, hadrah was only an activity done by the sufis, which involved a call of praise of allah swt done by standing up, singing rhythmically, and swaying in a group. from the explanation above, it can be said that hadrah al-banjari is a form of beauty of an art that can be enjoyed by all people. hadrah is included in islamic music which has lyrics and contained typical tambourine musical instrument that is believed to bring peace in mind and soul. it is because hadrah al-banjari is blessing with religious advice in its performance, known as shalawat, for the salvation of muhammad saw. as muslims, we are advised to always echo shalawat as a value of worship to allah swt. research method the writer utilizes qualitative research, since the objects of the study are humans. qualitative research is a type of research that uses a naturalistic approach to look for and finpd meaning of phenomena in a particular contextual setting (moleong, 2009). the type of research is an interpretive qualitative paradigm with an ethnographic approach, which aims at describing and defining the accounting practices of hadrah community in beru, lamongan. the interpretive paradigm is used to understand the habits, customs or culture of the organization and explain the interpretive paradigm, that can be seen by its ability to define, not the ability to explain and predict. the approach used is ethnography which purposes to learn cultural events that present the subject's life view as the object of study. ethnographic study is a way to learn how someone thinks, lives, and behaves (muhajir, 2007). according to creswell (2012), ethnographic research is a qualitative study by conducting an investigation of a cultural group in a natural environment whose data collection lasts long enough, because it involves observation and interviews. spradley (2006) describes ethnography as a description of a culture to understand the meaning of life from the point of view of the native population. batuadji (2009) explains that ethnography emphasizes the central role of culture in understanding the way of life of the group being analyzed. data collection this research is conducted on the mosque youth organization in beru, lamongan, the members of hadrah arts community in beru, lamongan. the object of the research is the hadrah community. the informants are the hadrah artists who involve directly in the activities and have experience in the process of making a financial report. table 1 table of informants no name position code 1 ahmad safi’ chairman ha-1 2 kholilul rokhman vice chairman ha-2 3 hidayatul alwafa member ha-3 jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 69-76 73 the data collection was carried out through in-depth interviews with informants and supported by participative observation and documentation. the interview is conducted in the form of informal situations. participatory observation was done by the involvement of researchers in the analysis process with informants who have the authority to make financial records. the observation was done for approximately six months. documentation is used to reveal the social reality contained in a document. result and discussion the findings regarding the definition of accounting practices found in the hadrahcommunity that the paymentearned from the performancesbecomes means to preserve and ensure the group’s survival and existence (safi’, interview ha-1). they usually will get a payment in a form of cigarettes (alwafa, interview ha-3) and money (safi’, interview ha-1) after a performancehas been done. the host who owns the event usually distributes the cigarettes to all members of hadrah who came during the event (alwafa, interview ha-3). while the money symbolizes a financial reward after performing and is managed by a member who has the authority to manage the financial report of the group (safi’, interview ha-1). the financial record in this organization is very simple, they call it as daily records “catatanharian” (safi’, interview ha-1). the money from the performance will be divided into two, namely “uang kas” and “infaq” (safi’, interview ha-1). “uang kas”is the remainder of the income minusinfaq, which will be used to fulfill other needs, such as for tools and supplies maintenance and for travelling cost (safi’, interview ha-1). while infaq will be spared out to be donated to mosques and orphans in beru (safi’, interview ha-1). table 2 table description of interview result description of interview result code chairman and vice chairman of ishari in beru, lamongan 1. hadrah performing art in beru is hereditary, which has now been continued by the mosque youth organization here. hadrah is shalawat recitement accompanied by roddad dance moves and rebbana beating. hadrah is performed when we are invited requests at qur’an recital events, wedding parties, post-circumcision ceremony, and many more. the requestusually comes from within the village, outside the village and other cities as well. ha-1 & ha-2 2. we call our organization as ishari desa beru, the members are from the mosque youth organization ha-1 & ha-2 3. we never set a price in every performance within the village. we accept no matter how much by those who have an event. however, if we are invited outside the village or outside the city, we charge of approximately rp 900.000 ha-1 4. all the money we receive from the performance is put in group’s cash, where it is not distributed to the members. instead, the money is collected to ensure the continuity of this performing art. ha-1 hadrah accounting: an ethnographic approach towards people in beru, lamongan fikriya hanim kardiya emaluta, sasongko budisusety dan tjiptohadi sawarjuwono 74 description of interview result code 5. the daily record of the organization's financial report is very simple. we do not type it in computer, instead, we only write them in a note book. werecord every income we earned from the performance in detail, which then divided into two posts, namely“uang kas” and “infaq”. uang kas is the money from the performance minus infaq. it is used to buy hadrah equipment such as tambourines, ishari uniforms for performance, and is used for travel expenses when there is aninvitation from other cities. while infaq will be spared out to be donated to mosques and orphans in beru. ha-1 ishari members in beru, lamongan 1. as members of ishari, we do not receive rewards in the form of money. instead, we are sincere to do this because of allah swt. because it is a kind shalawat hadrah as a medium to worship allah and the prophets, and as a medium to preach. ha-3 2. when we perform hadrah both inside and outside the village, we will definitely get one pack of cigarettes. because the event owner must have given us one pack of cigarettes per person. ha-3 it shows that the members of hadrah in beru, lamongan did not get financial rewards from the performance, because all the money from was put into group’s cash, where it was used to preserve and ensure the existence of the hadrah. they voluntarily joined the hadrah community. based on the results of an interview with one of the ishari members, it was revealed that they joined the community and the activitiessolely because of allah swt. the stated that besides reciting beautiful shalawat, hadrah is also a medium for da'wah (alwafa, interview ha-3). the reconstruction of accounting concept in hadrah community, who is part of ishariorganization, inberu shows that accounting is seen as recording income and expenditure, which prioritizing the value of honesty and responsibility. the principle of honesty and responsibility is also defined by the hadrah group in their activities as a manifestation of responsibility of each member to themselves and to allah swt. conclusion hadrah is an islamic performing art in form of dominant raddad dance with tambourine musical instrument and shalawat chanting of religious advice and for the salvation of prophet muhammad saw. hadrah is well known in lamongan, east java, especially in beru village. until now, the people living in beru have remained faithful in preserving hadrah, where it can be seen by the youth mosque organization in performing hadrah in an organization, called ishari organization. hadrah performing art in beru is held when invited to several events, such as weddings, recitals, and local celebrations. revenue they earn after performing is used as a mean to preserve and ensure the existence of hadrah performing art in the village. people who involve in the hadrah community are mainly carrying out this profession to show their worship to allah swt. they believe that hadrah is an art that upholds the value of islam and becomes a media for da’wah. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 69-76 75 the accounting record of ishari organization in beru is very simple, where it still done manually through hand-writing. the members call this record as “daily report” or “catatan harian”. the contents of the accounting records are also brief. it only reveals the details of the income and the outcome of the money. one important thing of this record is the absence of profit, which indicates that this organization was founded purposely to only for worshiping allah swt. based on the conclusion above, suggestion that can be addressed for the further research is the current research utilized ethnography approach, therefore, the further research is expected to conduct the similar research with different approach, i.e. phenomenology approach. the topic of the current research discussed about an islamic art, hadrah, located in lamongan. the further research is expected to discover different topics which is based on the local culture of a certain place. references basrowi &sudikin.(2002).metode 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(2010). intermediate accounting: ifrs edition. edisi 1, vol. 1. new york: john wiley &sons jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 37 faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa factors that affect siskeudes performance in improving the quality of village financial statements a.a.a.erna trisnadewi 1), a.a.bagus amlayasa 2) , i wayan rupa 3) universitas warmadewa, jl. terompong no. 24 denpasar,bali abstract this study aims to determine the factors that influence the performance of siskeudes in improving the quality of the village fund's financial statements. village financial management has become very important as part of the accountability of village funds given by the government and is increasing every year. the siskeudes application is used to facilitate the administration of village fund financial reports. the application of the siskeudes application will accelerate the completion of financial reports of village funds accurately and on time. the population in this study was all villages totaling 8 villages in gianyar regency who received village funds. the sample is determined by the saturated or census sample method. the data analysis technique uses smart-pls 3.0. the results showed that: user involvement had a positive and significant effect on the performance of the siskeudes; the education and training program has a negative and not significant effect on the performance of the siskeudes; top management support has a negative and significant effect on the performance of the siskeudes. key words: siskeudes performance, user engagement, training programs, top management support abstrak penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa. pengelolaan keuangan desa menjadi sangat penting sebagai bagian dari pertanggungjawaban dana desa yang diberikan oleh pemerintah dan meningkat setiap tahun. aplikasi siskeudes digunakan untuk memfasilitasi administrasi laporan keuangan dana desa. penerapan aplikasi siskeudes akan mempercepat penyelesaian laporan keuangan dana desa secara akurat dan tepat waktu. populasi dalam penelitian ini adalah semua desa yang berjumlah 8 desa di kabupaten gianyar yang menerima dana desa. sampel ditentukan dengan metode sampel jenuh atau sensus. teknik analisis data menggunakan smart-pls 3.0. hasil penelitian menunjukkan bahwa: keterlibatan pengguna memiliki efek positif dan signifikan terhadap kinerja siskeudes; program pendidikan dan pelatihan memiliki pengaruh negatif dan tidak signifikan terhadap kinerja siskeudes serta dukungan manajemen puncak berpengaruh negatif dan signifikan terhadap kinerja siskeudes. kata kunci : kinerja siskeudes, keterlibatan pengguna. program diklat dan dukungan manajemen puncak. corresponding author : a.a.a.erna trisnadewi email for author : dewierna236@gmail.com, amlayasaaabgs@gmail.com submission : 31 oktober 2019 revised : 24 februari 2020 accepted : 11 maret 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.37-52 mailto:dewierna236@gmail.com mailto:amlayasaaabgs@gmail.com faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa a.a.a.erna trisnadewi, a.a.bagus amlayasa dan i wayan rupa 38 pendahuluan sistem keuangan desa (siskeudes) menjadi isu penting dari berbagai pihak atau stakeholder termasuk juga peneliti berkenaan dengan pertanggungjawaban dana desa karena sumber pendanaan bersumber dari apbn. tujuan dari alokasi dana desa itu sendiri adalah untuk pemerataan pembangunan yang berujung pada kesejahteraan masyarakat. berdasarkan permendagri no. 113 tahun 2014, setiap pemerintahan desa diwajibkan untuk menyusun laporan realisasi pelaksanaan anggaran penerimaan dan belanja (apb) desa serta laporan pertanggung jawaban realisasi pelaksanaan apb desa sebagai bentuk pertanggungjawaban kepada publik serta bentuk pertanggungjawaban kinerja terhadap masyarakat. (widagdo et al., 2016). rusmayanti, (2015) menegaskan kembali bahwa agar pemerintah desa menjadi lebeih efefisen dan efektif, maka peranan sistem pengelolaan keuangan desa mutlak diperlukan. dengan sistem ini, setiap pendokumentasian kegiata transaksi menjadi lebih real time yang berarti bahwa data dapat disimpan ke dalam database managemen dan bermanfaat untuk jangka panjang. adapun outcome yang diharapkan dari aplikasi siskeudes adalah pemerintah desa dapat mengimplementansikan berbagai regulasi dalam setiap kegiatan pengelolaan keuangan desa dengan menggunakan basis data berdasarkan pada asas efisiensi, ekonomis, efektif, transparan, akuntabel dan auditabel.. walaupun pemerintah sudah mengeluarkan berbagai regulasi berkenaan dengan pertanggungjawaban dana desa, banyak temuan yang menujukkan bahwa akuntabilitas pertanggungjawaban dana masih rendah. furqani (2010) menemukan fakta bahwa dalam proses pertanggungjawaban dana desa, tidak terlihat prinsip transparansi secara umum dengan akuntabilitas sangat rendah karena tidak melibatkan masyarakat dan bpd (badan permusyawaratan desa) dalam pertanggungjawaban keuangan, namun hanya dapat ditemukan pada saat perencanaan pembangunan desa sebagaimana yang diamanatkan dalam permendagri no. 37 tahun 2007 tentang pedoman pengelolaan keuangan desa. selanjutnya putriyanti, (2012) juga menemukan bukti bahwa akuntabilitas di pemerintahan desa aglik juga berada pada level rendah yang disebabkan oleh karena kurangnya pengawasan terhadap pertanggungjawaban pemerintah desa. hasil yang sama juga ditemukan oleh riyanto (2015), faradhiba & diana, (2018), irma (2015) yang menyatakan bahwa dalam hal pertanggungjawaban administrasi keuangan, kompetensi sumberdaya manusia pengelola masih merupakan kendala utama, sehingga masih memerlukan pendampingan dan juga meningkatkan kompetensi melalui pendidikan dan latihan. berkenaan dengan akuntabilitas dana desa yang masih rendah, maka diciptakanlah sebuah aplikasi atau sistem keuangan berbasis teknologi dan mewajibkan seluruh desa untuk menerapkannya. bpkp sebagai auditor internalnya pemerintah, memberikan regulasi berupa siskeudes untuk membantu dan memudahkan para perangkat desa dalam membuat pelaporan dan pertanggung jawaban laporan keuangan desa secara cepat dan efisien (rahmawati & fajar, 2017). bahkan kpk selaku badan penindak korupsi menghimbau kepada seluruh desa untuk menggunakan aplikasi siskeudes dalam pengelolaan keuangan desa melalui surat nomor b.7508/01-16/08/2016 tertanggal 31 agustus 2016 (tempo.co, 2017). studi awal menunjukkan bahwa walaupun regulasi sudah ditetapkan, namun kenyataannya menunjukkan bahwa belum semua desa dapat menerapkan aplikasi siskeudes berkaitan dengan keseragaman atas pengelolaan serta laporan keuangan yang dihasilkan, dengan berbagai alasan dan kondisi permasalahan yang berbeda serta sepengetahuan peneliti penelitian-penelitian terdahulu tentang akuntabilitas dana desa masih sangat terbatas dan sebagian besar menggunakan metode kualitatif, sehingga aspek generalisasinya masih sangat jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 39 rendah. hal ini menjadi motivasi peneliti untuk meneliti lebih lanjut faktor-faktor yang mempengaruhi kinerja siskeudes dengan studi kuantitatif. pendekatan kuantitatif kinerja siskeudes dapat dijustifikasi dengan kinerja sistem informasi akuntansi (sia). terdapat persamaan konsep antara sia dengan siskeudes, yakni sama-sama menghasilkan sebuah informasi dalam hal ini laporan keuangan sebagai keluaran dari kinerja sistem informasi akuntansi. bukti empiris menunjukkan bahwa kinerja sistem informasi akuntansi dapat dipengaruhi oleh adanya variasi keterlibatan pengguna. program pendidikan dan latihan (diklat) dan dukungan manajemen puncak (rayandani et al., 2015). temun ini juga didukung oleh hendra et al. (2014) yang berhasil membuktikan bahwa terdapat pengaruh positif yang signifikan antara keterlibatan pemakai dalam proses pengembangan sistem terhadap kinerja sia serta terdapat pengaruh positif yang signifikan antara dukungan manajemen puncak terhadap kinerja sia. namun hasil berbeda ditemukan oleh gustiyan (2014) yang melakukan survey terhadap karyawan bank perkreditan rakyat (bpr) di tanjung pinang. hasil penelitian menunjukkan program pendidikan dan pelatihan pemakai memiliki pengaruh positif terhadap kinerja sia sedangkan manajemen puncak tidak memiliki pengaruh terhadap kinerja sia. masih adanya inkonsistensi hasil penelitian, memotivasi penelitian ini dengan menggunakan pendekatan kuantitatif untuk menjelaskan variasi kinerja siskeudes. dapat dijelaskan bahwa persoalan kualitas laporan keuangan dana desa sangat diperlukan dalam meningkatkaan akuntabilitas dalam penerapan tata kelola pemerintahan yang baik. dengan demikian perumusan masalah penelitian ini difokuskan pada kajian tentang faktor-faktor yang mempengaruhi kinerja siskeudes dalam rangka meningkatkan kualitas laporan keuangan desa. urgensi penelitian ini adalah berkenaan dengan telah beredarnya surat edaran mengenai penerapan aplikasi siskeudes dalam pelaporan keuangan desa, maka untuk menentukan keberhasilan dalam kebijakan perlu di evaluasi dan dianalisis lebih dalam bagaimana pelaksanaan penerapan siskeudes dan faktor-faktor apa saja yang dapat mengganggu sebagai bentuk kegagalan penerapan siskeudes dalam menunjang pertanggungjawaban penggunaan dana desa. kerangka teoritis dan hipotesis sistem keuangan desa aplikasi siskeudes merupakan suatu aplikasi aplikasi yang dikembangkan oleh badan pengawasan keuangan dan pembangunan (bpkp) dengan tujuan untuk meningkatkan kualitas tata kelola keuangan pemerintah desa (ayu et al., 2017). dengan fitur yang dibuat sederhana akan dapat memberikan kemudahan kepada pengguna dalam mengoperasikan aplikasi siskeudes. secara konseptual aplikasi ini tidak jauh berbeda dengan sistem akuntansi korporat dengan input transaksi dan output yang dihasilkan berupa dokumen –dokumen yang diwajibkan oleh undang-undang seperti misalnya “dokumen penatausahaan, surat permintaan pembayaran (spp) bukti penerimaan, surat setoran pajak (ssp), buku pajak, laporanlaporan, laporan penganggaran (perdes apb desa, rab, apb desa per sumber dana), laporan penatausahaan buku kas umum, buku bank, buku pembantu, dan register” (ayu et al., 2017). pengelolaan keuangan desa uu desa no. 23 tahun 2014 berisikan tentang semua hak dan kewajiban desa yang diukur dengan nilai uang serta semua hal yang berkaitan dengan pelaksanaan hak dan kewajiban desa yang terukur dengan nilai uang atau barang. adanya hak dan kewajiban desa tersebut menimbulkan unsur pendapatan, pembiayaan dan belanja desa untuk dapat dikelola dengan sistem pengelolaan yang tepat. mamuaya (2017) menjelaskan bahwa periode pengelolaan faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa a.a.a.erna trisnadewi, a.a.bagus amlayasa dan i wayan rupa 40 keuangan desa sebagaimana yang diamanatkan oleh undang-undang dengan periodisasi satu tahun anggaran, terhitung mulai tanggal 1 januari sampai dengan 31 desember yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. selanjutnya ditegaskan kembali oleh permendagri nomor 113 tahun 2014 bahwa keuangan desa dikelola berdasarkan praktik-praktik pemerintahan yang baik dan taat asas yang meliputi transparansi, akuntabel dan partisipatif. keterlibatan pengguna keterlibatan pengguna lebih ditekankan pada perancangan dan pengembangan sistem informasi akuntansi. kesempatan yang diberikan kepada pemakai sistem informasi akuntansi untuk menjadi partisipan, maka akan menjadi tanggungjawabnya yang selanjutnya akan meningkatkan kinerja sia. keterlibatan dalam menjadi partisipan ditunjukkan melalui intervensi personal yang nyata dari pemakai sistem informasi akuntansi keterlibatan tersebut mencakup mengenai bagaimana peranan pemakai dalam proses perancangan sistem informasi. serta langkah-langkah apa saja dan kontribusi yang akan dilakukan dalam mendukung pengembangan sistem. seringnya tingkat partisipasi dari pemakai sistem informasi akuntansi dalam proses pengembangan sistem, maka akan meningkatkan kinerja sistem informasi akuntansi (rayandani et al., 2015; utami et al., 2016) program pendidikan dan latihan pelatihan pemakai sistem merupakan pelatihan yang diadakan oleh pihak perusahaan untuk memperkenalkan sistem kepada karyawan. melalui adanya pelatihan, diharapkan karyawan dapat memperoleh ilmu lebih serta dapat mengarah pada peningkatan kinerja. dengan pelatihan dan pendidikan, pemakai sistem dapat memperoleh kemampuan untuk mengidentifikasi persyaratan informasi serta kesungguhan dan keterbatasan sistem dan kemampuan yang diperoleh dapat mengarah pada peningkatan kinerja (eka sarastini, ni putu dan sadha suardikha, 2017; sasra, 2015) dukungan manajemen puncak tanggung jawab manajemen puncak dalam pengembangan sistem adalah meyediakan petunjuk berkenaan dengan kesukssan semua kegiatan sistem informasi. manajemen puncak bertugas dalam mengatur strategi dan membuat rencana kegiatan secara umum serta mengarahkan jalannya perusahaan. pimpinan juga bertugas untuk mensosialisasikan pengembangan sistem informasi yang digunakan oleh instansinya, sehingga dapat memotivasi pemakai untuk berpartisipasi dalam pengembangan sistem di instansinya (susetyo & suherman, 2016). pardani & damayanthi, (2017) menegaskan bahwa peran penting dukungan manajemen dalam tahap pengembangan sampai ke tingkat keberhasilan sistem informasi akuntansi tersebut, termasuk dalam hal ini adalah kinerja siskeudes. dari pemerintah pusat sampai ke pemerintahan dibawahnya dalam hal ini pemerintah desa mendapat peran dalam meningkatkan kinerja siskeudes sebagai upaya untuk meningkatkan kualitas laporan pertanggungjawaban di desa. pengembangan hipotesis keterlibatan pemakai adalah proses pengembangan sistem yang diikuti oleh partisipasi dari sumber daya manusia di instansi yang sedang melakukan pengembangan sistem. keterlibatan pemakai lebih ditekankan pada perancangandan pengembangan sistem informasi akuntansi. kesempatan yang diberikan kepada pemakai sistem informasi akuntansi untuk menjadi partisipan, maka akan menjadi tanggung jawabnya. sehingga tanggung jawab tersebut jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 41 akan meningkatkan kinerja sistem informasi akuntansi (kharisma dan juliarsa, 2017) keterlibatan dalam menjadi partisipan ditunjukkan mealui intervensi personal yang nyata dari pemakai sistem informasi akuntansi, keterlibatan tersebut mencakup mengenai bagaimana peranan pemakai dalam proses perancangan sistem informasi, serta langkah-langkah dan konstribusi yang akan dilakukan dalam mendukung pengembangan sistem, sehingga seringnya tingkat partisipasi dari pemakai sistem informasi akuntansi dalam proses pengembangan sistem, maka akan meningkatkan kinerja sistem informasi akuntansi (tiara dan fuad, 2018). fatmawati, amin, & afifudin, (2017) mengungkapkan bahwa kinerja sia yang diproksikan dengan kepuasan pemakai dapat dicapai adalah dengan semakin seringnya pemakai sistem dilibatkan dalam proses pengembangan sistem informasi. hal ini juga didukung oleh pendapat rayandani et al., (2015) yang menyatakan bahwa kinerja sebuah sistem sangat efektif dipengaruhi oleh partisispasi pengguna. juliarsa, (2012) dan utami et al., (2016) memperkuat hasil kajian sebelumnya bahwa semakin seringnya terdapat keterlibatan pengguna dalam pengembangan sia maka diharapkan juga kinerja sia juga meningkat secara signifikan. h1 : keterlibatan pengguna berpengaruh positif dan signifkan terhadap kinerja siskeudes. pelatihan merupakan proses membantu para karyawan untuk memperoleh efektivitas dalam pekerjaan mereka yang sekarang atau yang akan datang melalui pengembangan kebiasaan tentang pikiran, tindakan, kecakapan, pengetahuan dan sikap yang layak. program pelatihan adalah kemampuan yang dimiliki untuk merancang, menciptakan, dan mengembangkan pembelajaran formal yang memenuhi kebutuhan organisasi serta mengidentifikasi perilaku karyawan untuk melaksanakan tugasnya dan menanamkan kompetensinya. dengan pelatihan dan pendidikan pengguna bisa mendapatkan kemampuan untuk mengidentifikasi persyaratan informasi mereka dan kesungguhan serta keterbatasan sistem informasi dan kemampuan ini dapat mengarah pada peningkatan kinerja (widiantari dan mertha, 2018). program pendidikan dan pelatihan sebagai faktor yang diduga dapat mempengaruhi kinerja sistem informasi. dengan semakin seringnya karyawan diberikan dikllat dapat mengajarkan para pegawai akan tanggung jawab dan perilaku yang dapat meningkatkan kinerjanya. untuk menghadapi lingkungan yang bergerak dan berubah, maka peran pelatihan berkelanjutan sangat diperlukan guna membantu para pegawai dalam menghadapi tantangan-tantangan baru dan mampu beradaptasi dalam perubahan teknologi (sasra, 2015). sarastini, dan sadha suardikha (2017) membuktikan kinerja sia dapat dipengaruhi oleh adanya variasi pelatihan dan pendidikan pengguna. pengaruh hubungan ini adalah bersifat positif dan signifikan. pendapat ini juga didukung oleh oleh rayandani et al.,(2015 dan sasra, (2015) yang membuktikan bahwa kinerja sia dipengaruhi oleh program pendidikan dan pelatihan pemakai dan hubungan pengaruhnya adalah positip dan signifikan. h2 : program pendidikan dan latihan (diklat) berpengaruh positif dan signifkan terhadap kinerja siskeudes. romney & steinbart (2015) menyatakan bahwa dukungan manajmen puncak adalah: “bagaimana manajemen puncak mendefinisikan informasi dan pemrosesan yang dibutuhkan, membuat tujuan serta sasaran sistem, melakukan review sistem dan mengalokasikan dana.” selanjutnya pardani & damayanthi, (2017) menegaskan bahwa dukungan manajemen puncak merupakan salah satu faktor keberhasilan sia. hal ini dikarenakan dengan adanya dukungan manajemen puncak sebagai faktor yang memberikan motivasi kepada karyawannya untuk berkinerja lebih baik lagi. dengan wewenang dan tanggung jawabnya manajemen puncak dalam organisasi bisnis merupakan suatu faktor penting dan menentukan efektivitas penerimaan sia dalam organisasi. sarastini dan suardikha (2017) menyatakan bahwa terdapat pengaruh adanya dukungan top management dalam proses pengembangan dan pengoperasian sistem informasi akuntansi terhadap kinerja sistem informasi akuntansi. susetyo & suherman (2016) juga faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa a.a.a.erna trisnadewi, a.a.bagus amlayasa dan i wayan rupa 42 mengungkapkan bahwa dukungan top management berpengaruh positif terhadap kinerja sistem informasi akuntansi. utami et al., (2016) memperkuat hasil temuan sebelumnya bahwa dukungan manajemen puncak berpengaruh positif terhadap kinerja sistem informasi akuntansi. h3 : dukungan manajemen puncak berpengaruh positif dan signifkan terhadap kinerja siskeudes. metode penelitian populasi dan sampel penelitian ini adalah dengan menggunakan metode kuantitatif dengan data primer yang diperoleh dengan menggunakan kuesioner yang berisi pendapat atau perspesi pengguna aplikasi siskeudes tentang indikator variabel yang diteliti dengan menggunakan metode survei. populasi penelitian ini adalah seluruh desa yang terdapat di kecamatan ubud yang telah menggunakan aplikasi siskeudes yakni sebanyak 8 desa. 48 orang responden dipilih dijadukan sampel dengan teknik sampel jenuh yakni semua desa yang sudah menggunakan aplikasi siskeudes sebagai pengambil keputusan dana desa yang diambil dari kepala desa, sekretaris desa, bendahara, pelaksana pengelola keuangan desa (ppkd) dan badan permusyawaratan desa (bpd). walaupun jumlah responden adalah 48 atau berkatagori kecil atau sedikit, tidak ada masalah yang serius kalau diolah pakai pls dgn smartpls.3.0 versi student. jumah sampel kecil berkisar 30 – 100 (chinn, 1998). definisi operasional dan pengukuran semua instrumen dalam penelitian ini diadopsi ajeng rivaningrum, (2015) dan soegiharto, (2001) dengan menggunakan 7 point skala likert seperti yang tersaji dalam tabel 1 berikut: tabel 1 indikator variabel penelitian variabel depinisi operasional indikator keterlibatan pemakai keterlibatan pemakai dalam proses pengembangan sistem oleh anggota organisasi atau anggota dari kelompok pengguna target 1. partisipsi penggunaan sistem, 2. pengaruh penggunaan sistem pendidikan dan pelatihan pendidikan dan pelatihan pengguna didefinisikan sebagai usaha secara formal untuk tujuan transfer pengetahuan si yang diisyaratkan yang meliputi konsepkonsep si, kemampuan teknis, kemampuan organisasi, dan pengetahuan mengenai produk-produk si spesifik 1. diklat penggunaan sistem 2. keuntungan diklat jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 43 rancaangan model pengukuran (outer model) rancaangan model struktural (inner model) konstruksi diagram jalur konversi diagram jalur ke sistem persaamaan estimasi: weight, koefesien diagram jalur, loading evaluasi goodnes of fit (gof) uji hipotesis (resampling bootstraping) variabel depinisi operasional indikator dukungan manajemen puncak dukungan manajemen puncak dapat diartikan sebagai pemahaman pimpinan bagian tentang sistem komputer serta tingkat minat, dukungan, dan penegtahuan tentang sistem informasi atau komputerisasi 1. mahir komputer 2. harapan tinggi penggunaan sistem 3. terlibat perencanaan operasi sistem informasi 4. perhatian kinerja 5. rating pemakaian sistem kinerja kinerja sistem informasi akuntansi yang diproksikan menjadi variabel kepuasan pengguna. kepuasan pengguna menunjukan seberapa jauh pengguna puas dan percaya pada sistem informasi yang disediakan untuk memenuhi kebutuhan mereka 1. departemen berfungsi dengan baik 2. pentingnya sistem 3. kepuasan kerja 4. informasi departemen 5. akses informasi 6. tersedianya sistem 7. efisiensi sistem 8. kontribusi tu\\juan organisasi 9. tertarik menggunakan sistem 10. informasi yang akurat 11. penyesuaian sistem teknik analisis data dalam menganalisis pengaruh antara variabel eksogen dengan variabel endogen dalam penelitian ini dipergunakan partial least square karena metode ini tidak memerlukan banyak asumsi termasuk asumsi distribusi normal serta sangat populer dipergunakan dalam penelitianpenelitian yang rumit yang tidak didukung oleh teori memadai (ghozali, 2011). adapun langkah-langkah dalam penggunaan partial least square yang lazim dilakukan adalah seperti gambar berikut gambar 1. tahapan analisis partial least square (pls faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa a.a.a.erna trisnadewi, a.a.bagus amlayasa dan i wayan rupa 44 adapun kriteria penilaian pls yang diajukan oleh chin (ghozali, 2011) dapat dilihat pada berikut : tabel 2. kriteria penilaian pls kriteria penjelasan evaluasi model struktural r² untuk variabel laten dependen hasil r² sebesar 0.67, 0.33, dan 0,19 untuk variabel laten endogen dalam model struktural mengindikasikan bahwa model "baik", "moderat", dan "lemah" estimasi koefisien jalur nilai estimasi untuk hubungan jalur dalam model struktural harus signifikan. nilai signifikasi ini dapat diperoleh dengan prosedur bootsrapping evaluasi model pengukuran refleksif loading factor nilai loading factor harus diatas 0,70. namun dalam penelitian tahap awal dari pengembangan skala pengukuran nilai loading 0,5 sampai 0,6 dianggap cukup (chin, 1998) composite reliability composite reliability mengukur internal cinsistensy dan nilainya harus diatas 0,6 average variance extrated (ave) nilai ave harus diatas 0.5 analisis data dalam penelitian ini menggunakan persamaan struktural dengan metode partial least square (pls). untuk uji hipotesis dipergunakan bantuan software software smartpls 3.0 hasil dan pembahasan deskripsi objek penelitian pengumpulan data dilakukan dengan menyebar kuesioner yang dibagikan secara langsung kepada responden. sebanyak 48 kuesioner didistribusikan. dari jumlah tersebut sebanyak 48 kuesioner, semua responden menjawab secara lengkap sehingga terdapat 48 kusioner lengkap yang layak dapat diolah lebih lanjut. karakteristik responden sampel dalam penelitian ini berjumlah 48 orang yang merupakan responden atau sumber data penelitian. berdasarkan data yang diperoleh maka untuk melihat karakteristik responden akan diuraikan seperti berikut: 1) karakteristik responden menurut umur dapat dijelaskan bahwa responden dalam penelitian ini berumur berumur 21-30 tahun sebanyak 30 orang atau sebanyak 62,5%, karyawan wanita yang sudah menikah yang berumur 31-40 tahun sebanyak 15 orang atau 31,2 % dan diatas 40 tahun sebanyak 3 orang atau 6,2%. dengan demikian, maka sebagian besar pegawai yang menjadi responden berumur 21 sampai dengan 30 tahun (62,5%). 2) karakteristik responden menurut jenjang pendidikan dapat dijelaskan bahwa jumlah karyawan wanita yang sudah menikah yang menjadi responden dalam penelitian ini jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 45 merupakan lulusan setara sma sebanyak 4 orang atau 8,3%, kemudian lulusan sarjana s-1 sebanyak 28 orang atau 58,3%, lulusan s-2 sebanyak 15 orang atau 31,2% serta lulusan s3 sebanyak 1 orang atau 2,1%. 3) karakteristik responden menurut masa kerja, dapat dijelaskan bahwa jumlah karyawan wanita yang sudah menikah yang menjadi responden dalam penelitian ini telah bekerja dibawah selama 1 tahun sebanyak 4 orang atau 8,3%. kemudian bekerja selama 1 sampai dengan 3 tahun sebanyak 31 orang atau 64,6%, kemudian bekerja selama 4 sampai 6 tahun sebanyak 8 orang atau 16,7% sedangkan sisanya sebanyak 5 orang atau 10,4% sudah bekerja selama lebih dari 6 tahun. dengan demikian, maka sebagian besar pegawai yang menjadi responden aadalah masa kerja antara 1-3 tahun evaluasi model pengukuran (measurement model/outer model) sehubungan dengan indikator-indikator yang membentuk variabel laten dalam penelitian ini bersifat refleksif, maka evaluasi model pengukuran (measurement model/outer model), untuk mengukur validitas dan reliabilitas indikator-indikator berikut: convergent validity nilai outer loading masing masing indikator terhadap variabel latennya dapat dilihat pada tabel berikut: tabel 3.nilai outer loading sebelum eksekusi estimasi model konstruk outer loading dmp kp diklat kinsis dmp1 0,801 dmp2 0,792 dmp3 -0,629 dmp4 -0,706 dmp5 -0,760 kp1 0,877 kp2 0,896 dik1 0,963 dik2 -0,274 y1 0,940 y2 0,836 y3 0,850 y4 0,727 y5 0,845 y6 0,721 y7 0,729 y8 0,521 y9 0,449 y10 0,820 y11 0,617 berdasarkan perhitungan pada tablel 1 diperoleh hasil beberapa indikator dengan nilai outer loading < 0,70 yakni indikator dmp 3,4,5, dik.2, y,7,8,9,11 sehingga indikator tersebut harus dikeluarkan dari model. tabel 4 nilai outer loading setelah eksekusi estimasi model faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa a.a.a.erna trisnadewi, a.a.bagus amlayasa dan i wayan rupa 46 konstruk outer loading dmp kp diklat kinsis dmp1 0,870 dmp2 0,950 kp1 0,874 kp2 0,898 dik1 1,000 y1 0,957 y2 0,881 y3 0,850 y4 0,847 y5 0,774 y6 0,724 y10 0,800 berdasarkan hasil uji outer loading, maka dapat disajikan hasil rancangan model struktural seperti dalam gambar 2 berikut: gambar 2. rancangan model struktural discriminant validity suatu variabel dikatakan valid, jika akar ave (√ave atau square root average variance extracted) masing-masing konstruk lebih besar dari nilai korelasi antar konstruk (ramayah et al., 2018) dan masing-masing nilai ave lebih besar dari 0,50. tabel 5. uji discriminant validity konstruk ave √ave keterlibatan pengguna (x1) 0,866 0,930 diklat (x2) 1 1 dukungan man puncak (x3) 0,910 0,953 kinerja siskeudes (y) 0,846 0,919 tabel 5 menunjukkan bahwa nilai ave seluruh konstruk > 0,50 dan nilai √ave masingmasing konstruk berkisar antara 0,930 s.d 0,953 , sehingga memenuhi syarat valid berdasarkan jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 47 kriteria discriminant validity (ramayah et al., 2018). composite reliability dan cronbach alpha suatu pengukuran dapat dikatakan reliabel, apabila composite reliability dan cronbach alpha memiliki nilai lebih besar dari 0,70. composite reliability dan cronbach alpha adalah merupakan suatu pengukuran reliabilitas antar blok indikator dalam model penelitian. tabel 6. uji composite reliability dan cronbach alpha tabel 4 menunjukkan bahwa nilai composite reliability dan cronbach alpha masingmasing konstruk telah menunjukkan nilai lebih besar dari 0.70 (ramayah et al., 2018), sehingga memenuhi syarat reliabel berdasarkan kriteria composite reliability. evaluasi model struktural (structural model/inner model) evaluasi model struktural (structural model/inner model) adalah pengukuran untuk mengevaluasi tingkat ketepatan model dalam penelitian secara keseluruhan, yang dibentuk melalui beberapa variabel beserta dengan indikator-indikatornya. dalam evaluasi model struktural ini akan dilakukan melalui pendekatan r-square (r2) menunjukkan kuat lemahnya pengaruh yang ditimbulkan oleh variabel dependen terhadap variabel independen. r-square (r2) juga dapat menunjukkan kuat lemahnya suatu model penelitian seperti yang ketahui bahwa nilai r square variabel kinerja siskeudes diperoleh sebesar 0,766 yang berarti bahwa 76,6% variasi kinerja siskeudes dapat dijelaskan oleh keterlibatan pengguna, diklat dan dukungan manajemen puncak sedangkan sisanya 23,4% dipengaruhi oleh variabel lain diluar model. path analysis dan pengujian hipotesis pengujian hipotesis, yang diharapkan adalah h0 ditolak atau nilai sig < 0,05 (atau nilai t statistik > 1,96 dengan level of signifikan 0,05). tabel 7. hasil uji hipotesis keterangan original sample p.value keterangan keter> kin.sis 0,892 0,000 positip signifikan diklat > kin.sis -0,070 0,724 negatip tidak signifikan dukman> kin.sis -0.251 0,030 negatip signifikan berdasarkan hasil pada tabel 7, maka dapat dijelaskan bahwa 1. keterlibatan pengguna berpengaruh positip terhadap kinerja siskeudes sebesar 0,892 dan hubungan tersebut signifikan pada level 0,05 karena nilai p.value < 0,05 yakni 0,000. 2. pendidikan dan latihan berpengaruh negatif terhadap kinerja siskeudes sebesar -0,070 dan hubungan tersebut tidak signifikan pada level 0,05 karena nilai p.value> 0,05 yakni 0,724. 3. dukungan manajemen puncak berpengaruh negatif terhadap kinerja siskeudes sebesar -0,070 dan hubungan tersebut signifikan pada level 0,05 karena nilai p.value< 0,05 yakni 0,03. pembahasan cronbach's alpha composite reliability keterlibatan pengguna (x1) 0.728 0.880 diklat (x2) 1.000 1.000 dukungan man puncak (x3) 0,804 0,905 kinerja siskeudes 0.932 0.946 faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa a.a.a.erna trisnadewi, a.a.bagus amlayasa dan i wayan rupa 48 pengaruh keterlibatan pengguna terhadap kinerja sikeudes berdasarkan hasil uji hipotesis diperoleh hasil bahwa keterlibatan pengguna berpengaruh positif sebesar 0,855 terhadap kinerja siskeudes (y) dan hubungan tersebut signifikan pada level 0,000 (h1 diterima) hal ini dapat dijelaskan bahwa semakin meningkatnya keterlibatan pengguna yang dicerminkan oleh adanya tingkat pengaruh di dalam pengembangan sistem, akan serta merta mampu meningkatkan kinerja siskeudes di kecamatan ubud kabupaten gianyar yang direfleksikan dengan bagian keuangan berfungsi dengan baik. dalam penelitian ini, indikator keterlibatan pengguna diukur dengan dua indikator yakni partisipasi pengguna sistem dan pengaruh pengguna sistem. hasil ini penelitian ini, keteribatan pengguna paling tinggi dijelaskan oleh tingkat pengaruh pengguna dalam pengembangan sistem dengan nilai outer loading sebesar 0,896. hal ini berarti bahwa para pengguna system siskeudes se kecamatan ubud kabupaten gianyar, mempunyai persepsi bahwa keterlibatan pemakai dalam proses pengembangan sistem oleh anggota organisasi atau anggota dari kelompok pengguna target adalah tinggi dalam hal adanya pengaruh pengguna dalam pengembangan siskeudes. dengan tingginya keterlibatan pengguna pada siskeudes se kecamatan ubud gianyar akan berpengaruh nyata terhadap tingginya kinerja siskeudes pada karyawan para pengguna sistem siskeudes se kecamatan ubud kabupaten gianyar. dapat diartikan bahwa dengan tingginya karyawan keteribatan pengguna paling tinggi dijelaskan oleh tingkat pengaruh pengguna dalam pengembangan sistem secara signifikan berpengaruh nyata terhadap tingkat kinerja siskudes. secara umum, hasil penelitian ini mendukung hasil penelitian terdahulu yang dilakukan oleh fatmawati, amin, & afifudin, (2017) mengungkapkan bahwa semakin seringnya keterlibatan pemakai sebagai bentuk adanya hubungan yang positif antara keterlibatan atau partisipasi pemakai dalam proses pengembangan sistem informasi sehingga dapat meningkatkan kepuasan pemakai maka serta merta juga akan meningkatkan kinerja sistem informasi akuntansi. hal ini juga didukung oleh pendapat rayandani et al., (2015) yang menyatakan bahwa kinerja sebuah sistem sangat efektif dipengaruhi oleh partisispasi pengguna. pengaruh pendidikan dan latihan berdasarkan hasil uji hipotesis diperoleh hasil bahwa pendidikan dan latihan berpengaruh negatip -0,070 terhadap kinerja siskeudes (y) dan hubungan tersebut tidak signifikan pada level 0,724 (h2 ditolak). hal ini dapat dijelaskan bahwa semakin meningkatnya pendidikan dan latihan karyawan yang dicerminkan oleh adanya perusahaan memiliki program pelatihan dan pendidikan mengenai cara pemakaian sistem, akan tetapi tidak serta merta mampu menurunkan kinerja siskeudes di kecamatan ubud kabupaten gianyar yang direfleksikan dengan bagian keuangan berfungsi dengan baik. dalam penelitian ini, indikator pendidikan dan latihan diukur dengan dua indikator yakni diklat penggunaan sistem dan keuntungan sistem. hasil ini penelitian ini, variabel pendidikan dan latihan paling tinggi dijelaskan oleh tingkat perusahaan memiliki program pelatihan dan pendidikan mengenai cara pemakaian sistem dengan nilai outer loading sebesar 1. hal ini berarti bahwa para pengguna system siskeudes se kecamatan ubud kabupaten gianyar, mempunyai persepsi bahwa usaha secara formal untuk tujuan transfer pengetahuan si yang diisyaratkan yang meliputi konsepkonsep si, kemampuan teknis, kemampuan organisasi, dan pengetahuan mengenai produk-produk si spesifik dinilai tinggi. dengan tingginya tingkat pendidikan dan latihan pada siskeudes se-kecamatan ubud gianyar namun tidak serta mampu berpengaruh nyata terhadap tingginya kinerja siskeudes pada karyawan para pengguna sistem siskeudes se-kecamatan ubud kabupaten gianyar. tidak mampunya variabel pendidikan dan latihan mempengaruhi kinerja siskeudes, jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 49 dapat dijastifikasi dengan melihat karakteristik responden yakni hamper sebagian rata-rata masa kerja pegawai berada dibawah 1 tahun sebesar 8,4 % dan diantara 1-3 tahun sebesar 64,5%. responden dengan masa kerja kurang dari 3 tahun dan didukung juga oleh usia responden mayoritas antara 21-30 tahun, sehingga dengan demikian pengalaman responden dalam bekerja cenderung kurang memahami hasil pendidikan dan latihan untuk diterapkan dalam aplikasi kinerja siskeudes. rendahnya pengalaman memungkinkan karyawan menjadi kurang memahami tujuan dari pendidikan dan latihan yang kemudian berdampak belum mampu meningkatkan kinerja siskeudes. hasil penelitian ini berbeda dengan hasil penelitian terdahulu yang dilakukan oleh sarastini, dan sadha suardikha (2017) membuktikan bahwa pelatihan dan pendidikan pengguna berpengaruh positif terhadap kinerja sistem informasi akuntansi. temuan yang sama juga dilakukan oleh rayandani et al.,(2015 dan sasra, (2015) yang membuktikan bahwa program pendidikan dan pelatihan pemakai berpengaruh terhadap kinerja sistem informasi akuntansi. pengaruh dukungan manajemen puncak terhadap kinerja siskeudes berdasarkan hasil uji hipotesis diperoleh hasil bahwa dukungan manajemen puncak berpengaruh negatip -0,251terhadap kinerja siskeudes (y) dan hubungan tersebut menjadi signifikan pada level 0,03 (h3 ditolak). hal ini dapat dijelaskan bahwa semakin meningkatnya dukungan manajemen puncak yang dicerminkan oleh harapan yang tinggi dari manajemen puncak dalam penggunaan sistem, terdapat hubungan terbalik yakni menurunkan kinerja siskeudes di kecamatan ubud kabupaten gianyar yang direfleksikan dengan bagian keuangan berfungsi dengan baik. dalam penelitian ini, indikator dukungan manajemen puncak diukur dengan lima indikator yakni mahir komputer, harapan tinggi penggunaan system, terlibat perencanaan operasi sistem informasi, perhatian kinerja serta rating pemakaian system. hasil ini penelitian ini, variabel dukungan manajemen puncak paling tinggi dijelaskan oleh harapan yang tinggi dari manajemen puncak dalam penggunaan sistem dengan nilai outer loading sebesar 0,950. hal ini berarti bahwa para manajemen puncak pengguna sistem siskeudes se kecamatan ubud kabupaten gianyar, mempunyai persepsi bahwa pemahaman pimpinan bagian tentang sistem komputer serta tingkat minat, dukungan, dan penegtahuan tentang sistem informasi atau komputerisasi dinilai tinggi. dengan tingginya tingkat dukungan manajemen puncak pada siskeudes se kecamatan ubud gianyar yang berdampak nyata terhadap penurunan kinerja siskeudes pada karyawan para pengguna sistem siskeudes se kecamatan ubud kabupaten gianyar. tidak didukungnya hipotesis ini, dapat dijastifikasi dengan melihat karakteristik responden yakni hamper sebagian rata-rata masa kerja pegawai berada dibawah 1 tahun sebesar 8,4 % dan diantara 1-3 tahun sebesar 64,5%. responden dengan masa kerja kurang dari 3 tahun dan didukung juga oleh usia responden mayoritas antara 21-30 tahun, sehingga dengan demikian pengalaman responden dalam bekerja cenderung kurang memberikan daya dukung manajemen puncak terhadap aplikasi kinerja siskeudes. rendahnya pengalaman memungkinkan karyawan menjadi kurang memberika daya dukung yang kemudian berdampak malah menurunkan kinerja siskeudes. sarastini, dan suardikha, (2017) menyatakan bahwa terdapat pengaruh adanya dukungan top management dalam proses pengembangan dan pengoperasian sistem informasi akuntansi terhadap kinerja sistem informasi akuntansi. susetyo & suherman, (2016) juga mengungkapkan bahwa dukungan top management berpengaruh positif terhadap kinerja sistem informasi akuntansi. utami et al., (2016) memperkuat hasil temuan sebelumnya bahwa dukungan manajemen puncak berpengaruh positif terhadap kinerja sistem informasi akuntansi. faktor-faktor yang mempengaruhi kinerja siskeudes dalam meningkatkan kualitas laporan keuangan dana desa a.a.a.erna trisnadewi, a.a.bagus amlayasa dan i wayan rupa 50 penutup simpulan penelitian ini bertujuan untuk mengetahui apakah keterlibatan pengguna, progam pendidikan dan pelatihan serta dukungan manajemen puncak berpengaruh terhadap kinerja siskeudes di kecamatan ubud kabupaten gianyar. berdasarkan hasil penelitian pada pembahasan sebelumnya, maka dapat disimpulkan bahwa keterlibatan pengguna yang tinggi secara langsung dapat meningkatkan kinerja siskeudes. hal ini berarti bahwa implementasi pengaruh dimensi dan indikator sebagai refleksi dari keterlibatan pengguna yang semakin baik secara langsung mampu meningkatkan kinerja siskeudes. selanjutnya dapat disimpulkan program pendidikan dan pelatihan yang tinggui belum mampu meningkatkan kinerja keuangan. hal ini dapat diartikan bahwa implementasi pengaruh dimensi dan indikator sebagai refleksi dari program pendidikan dan latihan berhubungan terbalik dengan kinerja siskeudes. simpulan lainnya adalah dukungan manajemen puncak yang tinggi secara langsung dapat meningkatkan kinerja siskeudes. interprestasinya adalah bahwa implementasi pengaruh dimensi dan indikator sebagai refleksi dari dukungan manajemen puncak berhubungan terbalik dengan kinerja siskeudes. saran berkaitan dengan kesimpulan diatas, berikut ini adalah saran-saran yang diajukan baik untuk rekomendasi desa yang menggunakan aplikasi siskeudes maupun penelitian yang akan datang, adalah bahwa dengan dibuktikannya variabel keterlibatan pengguna secara langsung mampu meningkatkan kinerja siskeudes, maka disarankan supaya pimpinan desa di seluruh kecamatan ubud, lebih serius dan fokus untuk memperhatikan keterlibatan pengguna melalui implementasi peningkatan dimensi dan indikator yang membentuknya yakni tingkat partisipasi penggunaan system dan tingkat pengaruh dalam penggunaan system. akan tetapi hasil berbeda ditemukan bahwa bahwa pendidikan dan latihan secara langsung belum mampu meningkatkan kinerja siskeudes. oleh karena itu disarankan supaya pimpinan desa di seluruh kecamatan ubud, lebih meningkatkan pendidikan dan pelatihan melalui implementasi peningkatan dimensi dan indikator yang membentuknya. selanjutnya hasil penelitian lainnya berhasil membuktikan bahwa dukungan manajemen puncak secara langsung berdampak terhadap penurunan kinerja siskeudes. oleh karena itu disarankan supaya pimpinan desa di seluruh kecamatan ubud, lebih meningkatkan dukungan manajemen puncak melalui implementasi peningkatan dimensi dan indikator yang membentuknya. keterbatasan penelitian berdasarkan hasil temuan penelitian yang menunjukkan bahwa ketepatan model yang dianalisis dalam penelitian ini adalah masih relatif rendah. artinya keragaman variabel keterlibatan pemakai, pendidikan dan latihan serta dukungan manajemen puncak dapat dijelaskan oleh model masih belum optimal. dengan demikian para peneliti selanjutnya dapat mengembangkan model penelitian ini dengan cara menambahkan atau mengganti indikator variabel keterlibatan pemakai, pendidikan dan latihan serta dukungan manajemen puncak yang lebih sesuai dengan karakteristik obyek penelitian. mengembangkan model pengukuran kinerja sia dari perspektif lain misalnya perspektif keuangan atau perspektif kepuasan stakeholder, memperluas cakupan obyek penelitian, misalnya desa-desa di luar basis daerah wisata, mengembangkan penelitian dengan membandingkan kelurahan dengan desa serta memasukkan klasifikasi peringkat desa yang mendapat penghargaan sebagai variable kontrol. daftar pustaka jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 37-52 51 ajeng rivaningrum, a. 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(2018). pendidikan dan pelatihan memoderasi pengaruh teknologi informasi dan kemampuan pemakai pada kinerja sistem informasi akuntansi. e-jurnal akuntansi. https://doi.org/10.24843/eja.2018.v22.i01.p30. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 197-212 197 penerapan akuntansi akrual pendapatan pnbp panas bumi application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto polytechnic state of finance stan abstract this study aims to look at the measurement of geothermal income on an accrual basis. accrual basis is an accounting process of recording transactions carried out by an entity on the basis of the occurrence of the transaction in spite of the cash receiving. the business process of calculating geothermal revenues is carried out by a government entity called a work unit (satuan kerja). working unit that carries out the task of recording and reporting geothermal revenue is called the non-tax state revenue work unit of the state general treasurer (bendahara umum negara/bun) of geothermal management contained in the directorate general of budget. the study was conducted by studying the procedures and technical measures of accrual revenue from the revenues of geothermal businesses implemented by the geothermal management work unit. in addition, it also examined the applicable laws and regulations referred to by the work unit in carrying out the revenue recording process, then analyzed with the accrual-based accounting concept. the results of this study are that the laws and regulations governing the accounting for geothermal revenues already use the accrual basis, but in practice, they still need improvements at a practical level so that the concept of accrual-based accounting measurement can be applied perfectly. key words: geothermal, geothermal revenue, measuring abstrak penelitian ini bertujuan untuk melihat bagaimana proses pengukuran pendapatan panas bumi secara akrual. basis akrual dalam akuntansi adalah sebuah proses pencatatan transaksi yang dilakukan oleh entitas dengan dasar keterjadian dari transaksi tersebut, bukan berdasarkan pada apakah uang kas sudah diterima atau belum. proses bisnis perhitungan pendapatan panas bumi dilakukan oleh entitas pemerintah yang disebut satuan kerja (satker). satker yang melakukan tugas mencatat dan melaporkan pendapatan panas bumi disebut satker penerimaan negara bukan pajak (pnbp) khusus bendahara umum negara (bun) pengelolaan panas bumi yang terdapat pada direktorat jenderal anggaran. penelitian dilakukan dengan cara mempelajari prosedur dan teknis mengukur pendapatan akrual penerimaan hasil usaha panas bumi yang dilaksanakan oleh satker pengelolaan panas bumi. selain itu diteliti juga peraturan perundang-undangan yang berlaku yang diacu oleh satker pengelolaan panas bumi dalam melakukan proses pencatatan pendapatan tersebut, kemudian di analisis dengan konsep akuntansi berbasis akrual. hasil penelitian ini adalah bahwa peraturan perundang-undangan yang mengatur mengenai akuntansi pendapatan panas bumi sudah menggunakan basis akrual, namun dalam pelaksanaannya masih dibutuhkannya penyempurnaan pada tataran praktis agar konsep pengukuran akuntansi berbasis akrual dapat diterapkan secara sempurna. kata kunci: panas bumi, pendapatan panas bumi, pengukuran corresponding author: siswanto@pknstan.ac.id email : siswanto@pknstan.ac.id doi : https://doi.org/10.33369/j.akuntansi.9.3.197-212 mailto:siswanto@pknstan.ac.id mailto:siswanto@pknstan.ac.id https://doi.org/10.33369/j.akuntansi.9.3.197-212 application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto 198 pendahuluan panas bumi (geothermal) merupakan sumber energi alternatif yang sedang dilirik oleh pemerintah sebagai pengganti energi fosil yang semakin lama semakin sedikit cadangannya. potensi sumber daya panas bumi indonesia sangat besar, mengingat indonesia adalah negara yang mempunyai banyak gunung berapi. gunung berapi tersebut tersebar dari ujung pulau sumatera, pulau jawa, pulau bali, pulau lombok dan pulau sulawesi. menurut undang-undang (uu) nomor 21 tahun 2014 tentang panas bumi, panas bumi merupakan salah satu sumber daya alam non migas berupa sumber energi panas yang terkandung di dalam air panas, uap air, dan batuan bersama mineral ikutan dan gas lainnya yang secara genetik semuanya tidak dapat dipisahkan dalam suatu sistem panas bumi dan untuk pemanfaatannya diperlukan proses penambangan. energi panas bumi terjadi karena adanya sumber panas yang sangat tinggi yang berada di bawah permukaan bumi. panas yang sangat tinggi tersebut, menyebabkan semua benda atau batuan yang ada disekitarnya menjadi cair. selanjutnya air yang terdapat didalam bumi tersebut apabila dapat keluar dari kerak bumi akan berubah menjadi uap. uap panas bumi dapat dimanfaatkan sebagai salah satu energi yang dapat menghasilkan listrik. sehimgga pada titik inilah energi panas bumi mulai memiliki nilai ekonomis. indonesia sebagai negara dengan penduduk yang sangat besar kurang lebih sebesar 280 juta jiwa membutuhkan sumber energi alternatif sebagai pengganti energi fosil untuk mengatasi krisis energi pada masa mendatang. kondisi tektonik indonesia yang merupakan negara yang kaya akan sumber panasbumi dapat dimanfaatkan sebagai sumber energi alternatif terutama untuk pembangkit tenaga listrik dan sebagai sarana penunjang bagi pengembangan sektor industri, pertanian, perikanan dan potensi daerah yang lainnya. pada masa mendatang potensi tersebut dapat dimanfaatkan sebagai sumber energi alternatif yang mampu memenuhi kebutuhan masyarakat (setianingsih, 2011). energi listrik yang dihasilkan dari uap panas bumi tersebut dijadikan sebagai salah satu penerimaan negara dengan cara dijual kepada masyarakat. pemanfaatan energi panas bumi tersebut, dilakukan pemerintah dengan membuat kontrak kerjasama dengan perusahaanperusahaan yang bergerak di bidang pengusahaan panas bumi. perusahaan panas bumi yang sudah mendapatkan kontrak kerjasama kemudian melakukan kegiatan pengusahaan panas bumi yang antara lain eksplorasi, eksploitasi dan pemanfaatan. kegiatan pemanfaatan panas bumi tersebut berdampak pada bertambahnya pendapatan negara dari sektor panas bumi yang disetor oleh pengusaha panas bumi. pendapatan negara dari sektor panas bumi merupakan kelompok pendapatan negara bukan pajak kelompok penerimaan sumber daya alam (sda) non migas. berdasarkan data kementerian keuangan realisasi sementara penerimaan pemerintah dari sda pada 2018 tumbuh 62,96% menjadi rp 161,1 triliun dari tahun sebelumnya. nilai tersebut terdiri atas rp 143,3 triliun (80%) berasal dari sektor minyak dan gas dan sisanya non migas. tahun ini, pemerintah menargetkan penerimaan sda sebesar rp190,75 triliun naik 12,37% dari outlook 2018 atau 5,33% dari realisasi sementara 2018. penerimaan sda tersebut terdiri atas penerimaan sektor migas rp159,79 triliun (83%) dan sisanya dari nonmigas. harga minyak yang sempat naik hingga di atas us$ 80/barel dan batu bara hingga us$ 100/ton menjadi pemicu naiknya penerimaan sda tahun lalu (kementerian keuangan ri, 2019). pendapatan panas bumi terdiri dari pendapatan setoran bagian pemerintah, iuran tetap, dan iuran produksi/royalti pertambangan panas bumi. raihan pendapatan pertambangan panas bumi dari tahun 2015 s.d. tahun 2018 semakin meningkat sebagaimana grafik 1. realisasi pendapatan pertambangan panas bumi pada tahun 2018 mencapai rp2.252,65 jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 197-212 199 miliar naik sebesar 147 persen dibandingkan pendapatan tahun sebelumnya (kementerian keuangan ri, 2017, 2018, 2019). grafik 1 pendapatan pertambangan panas bumi sumber: laporan keuangan pemerintah pusat (audited) pendapatan yang diperoleh oleh pemerintah secara umum diakui dengan asas bruto, artinya seluruh yang diterima akan dicatat dan tidak boleh dikurangi dengan beban-beban yang terjadi dalam rangka memperoleh perndapatan tersebut. namun demikian, asas bruto dapat dikecualikan penggunaanya apabila besaran pengurang terhadap pendapatan bruto (beban-beban) bersifat variabel terhadap pendapatan dimaksud dan tidak dapat diestimasi terlebih dahulu karena prosesnya belum selesai (asas neto). pendapatan negara bukan pajak (pnbp) dari pengelolaan panas bumi yang dicatat dalam laporan realisasi anggaran (lra) dicatat dengan menggunakan asas neto. asas ini diterapkan terhadap pendapatan panas bumi karena dalam unsur pemdapatan panas bumi yang diterima pemerintah masih terdapat komponen-komponen yang harus dikeluarkan sebagai beban yang menjadi kewajiban pemerintah terhadap berbagai pihak terkait. wibowo (2016) mengemukakan bahwa asas neto masih diadopsi oleh pemerintah dalam hal pengakuan pendapatan-lra. hal ini dimaksudkan untuk tetap menjaga angka di dalam lra tetap menyajikan uang negara yang memang sudah riil menjadi hak negara. sementara itu, terkait dengan implementasi basis akrual pada akuntansi pemerintah pusat, yuwana, et al (2016) mengungkapkan bahwa pengungkapan penerimaan negara bukan pajak (pnbp) migas masih menggunakan asas neto yaitu berdasarkan pemindahbukuan dari rekening migas ke kas negara setelah bagian pemerintah dipotong dengan faktor pengurang. oleh karena itu perlu disesuaikan dengan basis akrual dengan penggunaan asas bruto agar pengelolaan migas dapat dievaluasi kinerjanya berdasarkan informasi akuntansi. penerimaan panas bumi yang diterima pemerintah ditetapkan sebesar 34% (persen) dari laba bersih yang diperoleh pengusaha panas bumi. dalam unsur penerimaan panas bumi, terdapat beberapa kewajiban yang harus ditunaikan pemerintah. kewajiban-kewajiban tersebut antara lain reimbursement pajak pertambahan nilai (ppn) bagi pengusaha panas bumi, bonus produksi yang sudah dibayarkan pengusaha panas bumi kepada daerah penghasil, serta pajak bumi dan bangunan (pbb). banyaknya komponen yang melekat pada penerimaan panas bumi, menimbulkan banyak persepsi yaitu berapakah seharusnya pnbp panas bumi yang dicatat pada suatu 500,000 1.000,000 1.500,000 2.000,000 2.500,000 2015 2016 2017 2018 ta h u n pendapatan panas bumi realisasi pendapatan (dalam juta rupiah) 882,704 932,280 909,163 2.252,647 application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto 200 periode tertentu?. meskipun sudah ada peraturan yang menetapkan besarnya kewajiban pemerintah yang harus diperhitungkan untuk menghitung pnbp panas bumi, namun seringkali peraturan tersebut belum mempertimbangkan atau sulit diterapkan untuk memenuhi kaidah/prinsip akuntansi yang berlaku. prinsip atau kaidah akuntansi yang berlaku yang dimaksud adalah terkait basis pencatatan akrual dalam akuntansi pemerintahan. basis pencatatan akuntansi akrual adalah prinsip mencatat sebuah transaksi berdasarkan keterjadiannya, bukan berdasarkan atas sudah diterima uang kasnya atau belum. amanah untuk menerapkan basis akrual dalam penyusunan sudah ditetapkan oleh pemerintah melalui undang-undang nomor (uu) 17 tahun 2013 tentang keuangan negara pada pasal 36 ayat (1) dan undang-undang nomor 1 tahun 2004 tentang perbendaharaan negara pasal 70 ayat (1) (republik indonesia, 2003, 2004). penerapan basis akrual dalam akuntansi pemerintah pada perkembangannya mengalami banyak kendala. kendala yang terjadi antara lain permasalahan begitu besarnya ruang lingkup entitas pemerintahan, baik pemerintahan pusat maupun pemerintahan daerah. permasalahan lain adalah terkait kesiapan sumber daya manusia yang terbatas secara kuantitas dan kualitas untuk melakukan migrasi basis pencatatan akuntansi dari basis kas menuju akrual. peraturan pemerintah sebagai pelaksanaan pencatatan basis akrual sudah ditetapkan sejak tahun 2005 dengan penerbitan peraturan pemerintah (pp) nomor 24 tahun 2005 tentang standar akuntansi pemerintahan yang kemudian diubah dengan peraturan pemerintah nomor 71 tahun 2010. sejak ditetapkannya, pp 71 tahun 2010 masih memberikan kesempatan kepada entitas pemerintahan untuk tidak menggunakan basis akrual sampai 5 tahun ke depan, sehingga implementasi dari penerapan basis akuntansi akrual pada entitas pemerintahan secara efektif baru dimulai pada tahun 2015 (republik indonesia, 2010b). penerapan basis akrual pada pemerintah pusat dan pemerintah daerah pada awalnya banyak menemui kendala, meskipun pada entitas pemerintahan pusat, permasalahan secara umum tidak begitu material dan signifikan. permasalahan pada pemerintahan pusat lebih bersifat teknis dan kasuistis yang terjadi pada entitas satuan kerja khusus yang memang secara standar harus diperlakukan khusus mengingat jenis transaksinya yang juga sangat spesifik seperti transaksi-transaksi yang terjadi pada kegiatan usaha panas bumi ini. berdasarkan hal-hal tersebut di atas, penelitian ini bermaksud untuk menganalisis proses bisnis pengukuran pendapatan panas bumi secara akrual, bagaimanakah seharusnya pendapatan panas bumi dicatat/diukur berdasarkan kaidah/prinsip akuntansi yang berlaku? dan apakah peraturan-peraturan yang berlaku terkait proses pengukuran pendapatan panas bumi sudah mengatur sesuai dengan kaidah akuntansi?. kerangka teoritis akuntansi pemerintah pp nomor 71 tahun 2010 secara spesifik tidak mendefinikan apakah itu akuntansi pemerintah. pasal 1 pp nomor 71 tersebut mendefinisikan akuntansi secara umum yaitu sebagai sebuah proses identifikasi, pencatatan, dan pengikhtisaran transaksi keuangan yang kemudian dilaporkan dalam sebuah laporan keuangan serta diinterpretasikan atas hasilnya. pemerintah yang dimaksud dalam pp 71 ini adalah meliputi pemerintah pusat dan pemerintah daerah. sehingga apabila dikombinasikan, akuntansi pemerintah adalah sebuah proses mengidentifikasi, mencatat, dan mengikhtisarkan transaksi-transaksi keuangan yang terjadi pada pemerintah pusat dan pemerintah daerah, yang selanjutnya dibuatkan laporan keuangan dan diinterpretasikan hasilnya. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 197-212 201 hamzah dan kustiani (2014) menyatakan pemerintah dalam konteks akuntansi setidaknya merupakan unit yang memiliki karakteristik sebegai berikut: 1. merupakan entitas yang tidak bertujuan memperoleh keuntungan. pendapatan yang diperoleh secara umum bersifat “memaksa”. 2. pemerintah dimiliki secara kolektif oleh warganya. hal ini berbeda dengan perusahaan, yang secara individu atau kelompok dimiliki oleh pihak-pihak yang memiliki modal pada perusahaan tersebut. kepemilikan modal pada perusahaan dapat dinyatakan dalam bentuk saham atau yang sejenisnya dan dapat berganti-ganti. sementara pemerintah yang secara kolektif dimiliki oleh warganya, tentu saja tidak dapat dengan mudah berganti-ganti secara kepemilikan. 3. kontribusi sumber daya keuangan tidak dikaitkan langsung dengan pelayanan/produk yang diberikan oleh pemerintah. hal ini bisa berarti bahwa pihak-pihak yang memberikan masukan sember daya kepada pemerintah, bisa jadi bukan pihak yang akan menerima manfaat atau layanan yang besar dari pemerintah. sumber daya yang diperoleh pemerintah akan digunakan untuk seluruh warganya, baik yang besar memberikan kontribusi maupun yang memberikan kontribusi dalam jumlah kecil 4. keputusan kebijakan dan keputusan operasional dibuat secara politis oleh lembaga perwakilan. hal ini biasanya terjadi pada negara-negara yang menganut sistem demokrasi. artinya bisa jadi, pihak yang membuat keputusan terkait anggaran dan keuangan bukan merupakan pihak yang kompeten memiliki pengetahuan tentang akuntansi. 5. keputusan yang dibuat dilakukan secara terbuka sehingga akuntansi dan laporan-laporan lain yang terkait dengan pelaksanaan keputusan tersebut dapat diketahui oleh seluruh warga. suryanovi (2014) memberikan pengertian akuntansi keuangan pemerintah pusat sebagai suatu proses pengidentifikasian, pengukuran, pencatatan, pengklasifikasian dan pengikhtisaran transaksi dan kejadian keuangan pemerintah pusat, penginterpretasian atas hasilnya, serta penyajian laporan keuangan pemerintah pusat. lebih jauh lagi dijabarkan pula bahwa penyelenggaraan akuntansi pemerintah pusat terkait dengan kegiatan pencatatan sampai dengan pelaporan atas transaksi sebagai berikut: 1. saat anggaran disahkan dan dilakokasikan ke posnya masing-masing 2. realisasi anggaran (realisasi pendapatan, belanja dan transfer serta penerimaan dan pengeluaran pembiayaan). 3. perolehan dan pelepasan/pelunasan aset, kewajiban dan ekuitas. 4. koreksi kesalahan 5. penyesuaian dan penutup di akhir tahun, dan 6. saat konsolidasi. sugijanto dalam mulyana (2014) mendefinisikan akuntansi pemerintah adalah sebuah rangkaian proses meliputi aktivitas pencatatan, pengklasifikasian, pengikhtisaran, pelaporan transaksi-transaksi keuangan pemerintah sebagai suatu kesatuan dari unit-unitnya, serta penafsiran atas hasil aktivitas ini. berdasarkan pengertian tersebut dapat disimpulkan beberapa kriteria yang dapat menjelaskan pengertian dan tujuan akuntansi pemerintahan, yaitu: 1. akuntansi merupakan aktivitas pencatatan, pengklasifikasian, pengikhtisaran dan pelaporan; 2. objek akuntansi pemerintahan adalah transaksi-transaksi keuangan pemerintahan sebagai implikasi dari pelaksanaan apbn/apbd; 3. tujuan akuntansi pemerintahan adalah laporan keuangan pemerintah yang merupakan laporan pertanggungjawaban dari pelaksanaan apbn/apbd. basis akrual application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto 202 standar akuntansi pemerintah basis akrual dalam pp nomor 71 tahun 2010 mendefinisikan basis akrual adalah pencatatan kegiatan operasional pemerintahan serta posisi kekayaan dan kewajiban berdasarkan pengakuan munculnya hak dan kewajiban, bukan berdasarkan pada arus kas semata. basis akrual untuk laporan operasional (lo/laporan laba rugi dalam akuntansi komersial) berarti bahwa pendapatan diakui pada saat hak untuk memperoleh pendapatan telah terpenuhi walaupun kas belum diterima di rekening kas umum negara/daerah atau oleh entitas pelaporan dan beban diakui pada saat kewajiban yang mengakibatkan penurunan nilai kekayaan bersih telah terpenuhi walaupun kas belum dikeluarkan dari rekening kas umum negara/daerah atau entitas pelaporan. pendapatan seperti bantuan pihak luar/asing dalam bentuk jasa disajikan pula pada lo. mulyana (2014) menjelaskan bahwa dalam pencatatan akuntansi dikenal terdapat 2 basis akuntansi yaitu basis kas dan basis akrual. basis kas dalam akuntansi komersial telah diganti dengan basis akrual untuk penyusunan laporan keuangan. sebelum penerbitan pp 71 tahun 2010 yang menggantikan pp 24 tahun 2005 tentang standar akuntansi pemerintahan, pemerintah indonesia menggunakan basis akuntansi kas menuju akrual sebagai langkah strategis pemerintah untuk menyiapkan segala elemen yang diperlukan untuk penerapan basis akrual. basis akuntansi akrual digunakan untuk pengakuan pendapatan-lo, beban, aset, kewajiban, dan ekuitas. sementara itu, dalam hal pelaporan realisasi anggaran pemerintah yang disusun dengan perspektif basis kas maka pelaporan anggaran menggunakan basis kas. pendapatan pp nomor 71 tahun 2010 tentang standar akuntansi pemerintahan mendefinisikan pendapatan-lo sebagai hak pemerintah pusat/daerah yang diakui sebagai penambah ekuitas dalam periode tahun anggaran yang bersangkutan dan tidak perlu dibayar kembali. dari definisi ini terlihat bahwa pengakuan pendapatan akrual tidak melihat pada aliran penerimaan kas pada rekening kas umum negara/daerah melainkan lebih menekankan pada penambahan ekuitas dan tidak adanya ketentuan untuk dibayar kembali. hal ini sekaligus untuk membedakan dengan penerimaan pembiayaan. ha ini selaras dengan apa yang dinyatakan oleh kiesso (2014) bahwa pendapatan merupakan peningkatan manfaat ekonomi selama periode akuntansi dalam bentuk arus masuk kas atau peningkatan aset, atau penurunan liabilitas yang mengakibatkan naiknya ekuitas yang tidak berasal dari transaksi yang terkait dengan kontribusi pemilik modal. selanjutnya, dalam pmk nomor 224/pmk.05/2016 tentang perubahan atas peraturan menteri keuangan nomor 219 /pmk.05/2013 tentang kebijakan akuntansi pemerintah pusat, pendapatan (pendapatan-lo) didefinisikan sebagai hak pemerintah yang diakui sebagai penambah ekuitas dalam periode tahun anggaran yang bersangkutan dan tidak perlu dibayar kembali. hak pemerintah tersebut dapat diakui sebagai pendapatan-lo apabila telah timbul hak pemerintah untuk menagih atas suatu pendapatan atau telah erdapat suatu realisasi pendapatan yang ditandai dengan adanya aliran masuk sumber daya ekonomi. pendapatan-lo adalah pendapatan yang masuk dalam laporan keuangan pemerintah berupa laporan operasional. diberikan tanda “lo” adalah untuk membedakan dengan pendapatan yang dilaporkan dalam laporan realisasi anggaran. pendapatan-lo merupakan pengakuan pendapatan berdasarkan basis pencatatan akrual, sementara itu pendapatan-lra adalah pendapatan yang dicatat berdasarkan basis kas. dalam konteks pendapatan yang diperoleh pemerintah, pendapatan dibagi menjadi 3 (tiga) jenis pendapatan, yaitu pendapatan perpajakan-lo, pendapatan pnbp-lo, dan pemdapatan hibah-lo. pendapatan dari kegiatan usaha panas bumi merupakan bagian dari pendapatan pnbp-lo. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 197-212 203 lampiran pmk nomor 224/pmk.05/2016 tentang perubahan atas peraturan menteri keuangan nomor 219 /pmk.05/2013 tentang kebijakan akuntansi pemerintah pusat diatur bahwa tujuan laporan keuangan adalah menyajikan informasi mengenai posisi keuangan, realisasi anggaran, saldo anggaran lebih, arus kas, hasil operasi, dan perubahan ekuitas suatu entitas pelaporan yang bermanfaat bagi para pengguna dalam membuat dan mengevaluasi keputusan mengenai alokasi sumber daya. secara spesifik, tujuan pelaporan keuangan pemerintah adalah untuk menyajikan informasi yang berguna bagi pengambilan keputusan dan untuk menunjukkan akuntabilitas entitas pelaporan atas sumber daya yang dipercayakan kepadanya. pendapatan panas bumi berdasarkan pasal 1 uu nomor 17 tahun 2003 tentang keuangan negara, pendapatan negara adalah hak pemerintah pusat yang diakui sebagai penambah nilai kekayaan bersih. sementara itu, rincian pendapatan negara terdiri dari penerimaan perpajakan, penerimaan negara bukan pajak dan penerimaan hibah. pendapatan panas bumi masuk dalam kelompok penerimaan negara bukan pajak (pnbp) yang apabila dirinci kembali masuk pada kelompok penerimaan pemanfaatan sumber daya alam. sementara itu berdasarkan pasal 1 pmk nomor 221/pmk.02/2017, pnbp panas bumi adalah pnbp yang dikelola bendahara umum negara yang berasal dari setoran bagian pemerintah setelah dikurangi dengan kewajiban perpajakan dan pungutan lainnya sesuai dengan peraturan perundang-undangan. pendapatan panas bumi berasal dari setoran pengusaha panas bumi yang telah melakukan kegiatan ekplorasi dan eksploitasi panas bumi (usaha panas bumi) yang akan dijadikan sebagai sumber energi listrik. pengusaha yang mempunyai kewajiban menyetorkan bagian pemerintah dari hasil usaha panas bumi adalah pengusaha yang dalam kegiatan operasinya sudah menghasilkan keuntungan. pengusaha panas bumi di indonesia memperoleh pendapatan dari penjualan listrik kepada perusahaan listrik negara (pln). listrik tersebut dihasilkan dari pembangkit listrik tenaga uap (pltu) yang wajib dibangun oleh pengusaha panas bumi di lokasi pertambangan. walaupun ada pendapatan lain dari kegiatan usaha panas bumi, contohnya penjualan uap panas bumi kepada pengusaha hotel di sekitar lokasi pertambangan, namun hasil penjualan tersebut tidak signifikan. sehingga pendapatan utama pengusaha panas bumi adalah dari pembelian litrik oleh pln. berdasarkan keputusan menteri keuangan nomor 766/kmk.04/1992 perhitungan setoran bagian pemerintah yang harus dibayarkan pengusaha panas bumi adalah sebesar 34% dari penerimaan bersih usaha (net operating income/noi) dimana jumlah sebesar 34% x noi tersebut juga diperlakukan sebagai pembayaran pajak penghasilan pengusaha. sementara itu, kewajiban perpajakan lainnya seperti pajak pertambahan nilai dan pajak bumi dan bangunan akan dikembalikan kepada pengusaha oleh pemerintah. sebagai informasi, sampai dengan saat ini, tata cara penghitungan dan penyetoran bagian pemerintah dari hasil usaha panas bumi untuk pembangkit listrik masih menggunakan dasar hukum kmk 766 tahun 1992, karena saat ini pengusaha-pengusaha yang sudah menyetorkan bagian pemerintah adalah pengusaha panas bumi dengan kontrak lama (rezim uu nomor 27 tahun 2003). sementara pengusaha panas bumi yang baru menjalankan kegiatan sejak rezim uu nomor 21 tahun 2014 seluruhnya belum mendapatkan keuntungan karena memang biaya modal awal bisnis usaha panas bumi sangat besar. application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto 204 metode penelitian metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. metode kualitatif merupakan metode yang digunakan untuk mengeksplorasi dan memahami makna yang berasal dari masalah sosial atau kemanusiaan melalui beberapa upaya penting, seperti mengajukan pertanyaan dan prosedur dan mengumpulkan data yang spesifik dari para partisipan (creswell, 2015). alasan pemilihan metode kualitatif dalam penelitian ini adalah karena laporan keuangan pemerintah merupakan suatu informasi yang harus disampaikan kepada masyarakat sebagai sebuah bentuk pertanggungjawaban dalam mengelola keuangan. dengan menggunakan metode kualitatif ini diharapkan dapat diperoleh gambaran secara utuh tentang proses bisnis pengukuran pendapatan negara dari sektor panas bumi dan bagaimana prinsip akuntansi berbasis akrual mengatur pencatatan suatu transaksi, dengan demikian diharapkan nilai pendapatan panas bumi yang disajikan dalam laporan keuangan pemerintah semakin tinggi tingkat transparansi dan akuntabilitasnya. dalam penelitian kualitatif ini, penulis menggunakan strategi atau pendekatan studi kasus. menurut creswell (2015), studi kasus merupakan strategi penelitian untuk menyelidiki secara cermat suatu program, peristiwa, aktivitas, proses, atau sekelompok individu. dalam hal ini, kasus yang diteliti dibatasi oleh waktu dan aktivitas dan peneliti mengumpulkan informasi secara lengkap melalui berbagai prosedur pengumpulan data berdasarkan waktu yang telah ditentukan (stake dalam creswell, 2015). penggunaan strategi studi kasus dalam penelitian ini dimaksudkan untuk memperoleh informasi secara lengkap terkait proses bisnis penyusunan laporan keuangan pendapatan panas bumi. selanjutnya yin (1989) dalam wahyuningsih (2013) mengungkapkan bahwa terdapat tiga teknik analisis untuk studi kasus, yaitu (1) penjodohan pola, yaitu dengan menggunakan logika penjodohan pola. logika seperti ini membandingkan pola yang didasarkan atas data empirik dengan pola yang diprediksikan (atau dengan beberapa prediksi alternatif). jika kedua pola ini ada persamaan, hasilnya dapat menguatkan validitas internal studi kasus yang bersangkutan; (2) pembuatan eksplanasi, yang bertujuan untuk menganalisis data studi kasus dengan cara membuat suatu eksplanasi tentang kasus yang bersangkutan dan (3) analisis deret waktu, yang banyak dipergunakan untuk studi kasus yang menggunakan pendekatan eksperimen dan kuasi eksperimen. penelitian ini menggunakan teknik membuat eksplanasi, yaitu memahami proses pengakuan terciptanya pendapatan negara dari usaha panas bumi yang dilakukan oleh pengusaha. kasus berupa terciptanya pendapatan panas bumi ini, kemudian dianalisis apakah proses pengakuan dan penghitungan serta pencatatan pendapatan panas bumi sudah sesuai dengan konsep akuntansi sebagaimana yang sudah ditetapkan dalam peraturan terkait akuntansi pemerintahan ataukah belum. secara rinci, metode penelitian yang dilakukan dalam penelitian ini adalah sebagai berikut: 1. melakukan pengamatan dan observasi. tahap ini dilakukan oleh penulis pada saat masih bekerja pada subdit penerimaan panas bumi dan hilir migas, direktorat penerimaan negara bukan pajak, direktorat jenderal anggaran dalam kurun waktu tahun 2001 sampai dengan 2016. penulis pernah secara langsung terlibat dalam proses penghitungan penerimaan negara dari usaha panas bumi di tahun 2001 sampai dengan 2006. setelah itu, update informasi mengenai perkembangan terkait penerimaan negara dari usaha panas bumi dilakukan oleh penulis dengan berdiskusi dengan staf serta pejabat yang bidang tugasnya menangani secara langsung terkait penerimaan negara panas bumi. selain itu, pengamatan juga dilakukan oleh jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 197-212 205 penulis manakala dalam beberapa kesempatan mengikuti kegiatan rapat-rapat dan focus group discussion (fgd) yang melibatkan direktorat jenderal minerba pabum, kementerian esdm, pertamina, pengusaha panas bumi, direktorat akuntansi dan pelaporan keuangan, ditjen perbendaharaan, serta unit-unit lainnya, serta kunjungan langsung (site visit) ke lokasi pertambangan seperti di kabupaten garut, kabupaten bandung, dan kabupaten tarutung. 2. mempelajari literatur-literatur terkait. . tahap ini, penulis mempelajari literatur-literatur terkait dengan teori akuntansi, antara lain prinsip-prinsip akuntansi, teori basis pencatatan akuntansi pemerintah, teori pendapatan dan teori tujuan pembuatan laporan keuangan. terkait dengan literatur dan peraturan-peraturan tentang pengusahaan panas bumi, mempelajari ketentuanketentuan/peraturan-peraturan yang mengatur pelaksanaan penyusunan laporan keuangan pemerintah khususnya pada satuan kerja pengelolaan pendapatan panas bumi. 3. mempelajari implementasi penyusunan laporan keuangan terkait penerimaan panas bumi pemerintah berbasis akrual pada satuan keja pengelolaan pendapatan panas bumi. 4. melakukan analisis. analisis dilakukan terhadap penerapan penyusunan laporan keuangan pendapatan usaha panas bumi, kemudian juga melakukan analisis terhadap ketentuan-ketentuan yang mengatur pelaksanaan penyusunan laporan keuangan yang disusun satker pendapatan panas bumi. 5. memberikan usulan yang dapat dilakukan oleh pengambil kebijakan, guna perbaikan dalam penerapan akuntansi pemerintah berbasis akrual di masa yang akan datang. 6. menarik kesimpulan. 7. memberikan masukan dan saran. pembahasan indonesia sebagai negara yang memiliki gunung berapi yang cukup banyak, maka juga akan memiliki potensi energi yang dihasilkan dari panas bumi cukup besar. petensi sumber daya alam yang dapat dihasilkan dari panas bumi adalah pemanfaatan uap panas bumi, yang dapat dikonversi menjadi energi listrik. infrastruktur yang perlu dibangun dalam rangka mengubah energi panas bumi tersebut menjadi energi listrik adalah pembangkit listrik tenaga uap. pemanfaatan energi panas bumi untuk diubah menjadi energi listrik di indonesia masih sangat minim. pln masih mengandalkan energi bahan bakar minyak (bbm) dan tenaga air dalam rangka mencapai target pemenuhan listrik di seluruh wilayah negara indonesia. namun demikian, produksi listrik dari energi panas bumi diprediksi akan senantiasa meningkat, seiring dengan makin menipisnya bbm dan makin gencarnya pemerintah mencari energi alternatif pengganti bbm, salah satunya adalah energi panas bumi yang diharapkan sebagai energi potensial pengganti bbm. seiring dengan meningkatnya pemanfaatan energi panas bumi, maka omset pengusaha panas bumi dari tahun ke tahun semakin meningkat. indikasi meningkatnya pemanfaatan energi panas bumi adalah meningkatnya penerimaan negara dari kegiatan panas bumi dari tahun ke tahun. kaitan antara pemanfaatan energi panas bumi dengan penerimaan negara dari kegiatan usaha panas bumi adalah bahwa panas bumi merupakan sumber daya alam yang sepenuhnya dimiliki oleh negara, dan ketika dimanfaatkan oleh pengusaha maka hasil dari pemanfaatan sumber daya alam tersebut sebagiannya harus disetorkan kepada negara dan negara akan mencatatnya sebagai pendapatan. hasil pengamatan dan wawancara yang dilakukan terkait mekanisme atau prosedur panas bumi menjadi penerimaan negara adalah sebagai berikut: application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto 206 pengelolaan panas bumi dilakukan oleh badan usaha yang sudah memiliki izin usaha pertambangan (iup). kegiatan-kegiatan yang dapat dilakukan oleh badan usaha pemegang iup adalah survei pendahuluan, eksplorasi, studi kelayakan, eksploitasi dan pemanfaatan. badan usaha pemegang izin usaha mempunyai hak dan kewajiban antara lain melakukan kegiatan eksplorasi, studi kelayakan dan dan eksploitasi, menggunakan data dan informasi, serta memperoleh fasilitas perpajakan. sementara itu, kewajibannya antara lain mematuhi peraturan perundang-undangan yang berlaku, mengelola lingkungan hidup, memprioritaskan pemanfaatan barang dan jasa yang berasal dari dalam negeri dan lain-lain. uu no 27 tahun 2003 mengatur bahwa badan usaha pemegang iup diwajibkan membayar pajak dan pnbp sesuai ketentuan perundang-undangan. pajak yang dibayarkan terdiri dari pajak penghasilan, bea masuk dan pungutan impor, serta pajak daerah. sementara pnbp yang mesti dibayarkan berupa iuran tetap dan iuran produksi serta pungutan negara lainnya. meskipun dalam uu nomor 27 tahun 2003 sudah diatur kewajiban-kewajiban keuangan badan usaha panas bumi, namun menurut nara sumber pada seksi penerimaan usaha panas bumi total yang harus dibayarkan pengusaha panas bumi adalah sebesar 34% dari laba bersih operasi (noi), hal ini karena dalam aturan sebelumnya, yaitu keputusan presiden nomor 49 tahun 1991 tentang perlakuan pajak penghasilan, pajak pertambahan nilai dan pungutan-pungutan lainnya terhadap pelaksanaan kuasa dan ijin pengusahaan sumberdaya panas bumi untuk membangkitkan energi/listrik menetapkan bahwa kewajiban pengusaha panas bumi adalah sebesar 34% dari noi. pasal 4 ayat (1) keppres tersebut menegaskan bahwa kewajiban pengusaha panas bumi kepada negara hanya menyetorkan bagian pemerintah sebesar 34% dari noi dimana dalam jumlah 34% tersebut sudah termasuk semua kewajiban pembayaran pajak-pajak dan pungutan-pungutan antara lain pajak penghasilan, pajak pertambahan nilai atas barang dan jasa dan pajak penjualan atas barang mewah, pajak bumi dan bangunan, bea masuk, bea meterai, kecuali pajak pribadi sesuai dengan peraturan perundang-undangan yang berlaku. batas maksimal 34% setoran pengusaha panas bumi ini kemudian menjadi masalah pada tahun-tahun mendatang, disebabkan total 34% x noi tersebut sudah merupakan seluruh kewajiban pengusaha kepada pemerintah. apabila dihitung, maka hasilnya tidak akan mencukupi untuk menutupi seluruh kewajiban perpajakan pengusaha antara lain pph, ppn, pbb, bagi hasil dan bonus produksi. sebagaimana dijelaskan di atas, kewajiban pengusaha panas bumi selain pajak juga berupa pnbp, dimana pnbp dari hasil usaha panas bumi juga tidak akan mendapatkan bagian dari 34% x noi kewajiban pengusaha. setelah melakukan koordinasi secara maraton dengan instansi terkait antara lain dengan ditjen pajak, ditjen perbendaharaan, ditjen minerba pabum, dan pengusaha panas bumi, maka diperoleh rumusan penghitungan pnbp dari kegiatan usaha panas bumi sebagaimana dijelaskan pada gambar 1 di bawah ini. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 197-212 207 gambar 1 perhitungan pendapatan pertambangan panas bumi sumber: kementerian keuangan berdasarkan gambar 1 tersebut, gross revenue pengusaha panas bumi akan dikurangkan terlebih dahulu dengan cost-nya, yaitu segala biaya untuk mendapatkan, menagih dan memelihara penghasilan. berdasarkan pasal 1 ayat (2) kmk nomor 766/kmk.011/1992 sebagaimana diubah kedua kali dengan pmk nomor 90 tahun 2017, biaya-biaya tersebut adalah pajak pertambahan nilai, pajak penjualan atas barang mewah, pajak bumi dan bangunan, bea masuk, bea meterai dan pungutan-pungutan lainnya. secara lebih jelas aturan tersebut berbunyi sebagai berikut: “penerimaan bersih usaha (net operating income) atau penghasilan kena pajak (taxable income) adalah penghasilan sebagaimana dimaksud dalam pasal 4 ayat (1) undang-undang pajak penghasilan 1984 yang diterima atau diperoleh pengusaha dalam 1 (satu) tahun pajak setelah dikurangi dengan biaya untuk mendapatkan, menagih dan memelihara penghasilan sebagaimana dimaksud dalam pasal 6 undang undang pajak penghasilan 1984 tidak termasuk pajak pertambahan nilai, pajak penjualan atas barang mewah, pajak bumi dan bangunan, bea masuk, bea meterai dan pungutan-pungutan lainnya.” setelah didapatkan (net operating income), maka pengusaha panas bumi akan menyetorkan sebesar 34% kepada pemerintah melalui rekening penerimaan panas bumi kementerian keuangan pada bank indonesia. dari setoran bagian pemerintah sebesar 34% dari noi tersebut akan dikeluarkan terlebih dahulu untuk pembayaran reimbursement ppn, pbb dan bonus produksi yang sudah diterima oleh daerah penghasil. sisa dari setoran bagian pemerintah tersebut akan menjadi pendapatan pertambangan panas bumi yang merupakan bagian dari penerimaan negara bukan pajak (pnbp). setoran bagian pemerintah tersebut wajib disetor setiap triwulan yang besarnya adalah sebesar 34% dari noi triwulan yang bersangkutan. setoran tersebut wajib dibayarkan oleh application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto 208 pengusaha paling lambat 30 (tiga puluh) bulan berikutnya. tahapan selanjutnya adalah proses perhitungan pendapatan panas bumi. perhitungan pendapatan pertambangan panas bumi dilakukan setiap triwulanan mengikuti setoran bagian pemerintahnya yang dibayarkan pengusaha panas bumi ke kementerian keuangan, hal ini sebagaimana disampaikan oleh nara sumber sebagai berikut: “......, ngikutin setoran bagian pemerintahnya triwulanan” saat pengusaha panas bumi menyetorkan bagian pemerintah sebesar 34% dari penerimaan bersih usaha ke rekening penerimaan panas bumi kementerian keuangan, unit akuntansi kuasa pengguna anggaran (uakpa) selaku pihak yang menyusun laporan keuangan tingkat satker pada saat itu belum melakukan pencatatan pendapatan pertambangan panas bumi. sebagaimana gambar 1, uakpa baru akan mencatat pendapatan pertambangan panas bumi manakala seluruh jumlah bagian pemerintah (34% x penerimaan bersih pengusaha) dikurangkan dengan hak-hak pengusaha, yaitu ppn, pbb dan dan pungutanpungutan lainnya. pengukuran pendapatan panas bumi pada penyusunan laporan keuangan laporan keuangan yang dibuat oleh satker pnbp panas bumi dilakukan pada periode semesteran dan tahunan. permasalahan akan timbul manakala pendapatan panas bumi diukur dalam laporan keuangan pemerintah secara semesteran dan tahunan. berikut ini adalah penjelasan mengenai proses mengukur pnbp panas bumi pada laporan semesteran dan laporan tahunan. a. laporan keuangan semesteran data pendapatan panas bumi yang akan dilaporkan dalam laporan operasional berasal dari setoran bagian pemerintah yang dilakukan oleh pengusaha panas bumi. berdasarkan penjelasan dari nara sumber pada satker, saat penyusunan laporan keuangan semesteran, data setoran bagian pemerintah yang sudah dimiliki adalah baru periode triwulan i. hal ini terjadi karena setoran bagian pemerintah dilakukan setiap triwulan paling lambat 30 hari setelah berakhirnya triwulan yang bersangkutan. sehingga pada tanggal 30 juni satker belum memiliki data setoran bagian pemerintah untuk periode triwulan ii. dengan demikian, dalam laporan keuangan semesteran nilai pendapatan panas bumi yang disajikan adalah berasal dari setoran bagian pemerintah periode bulan januari – maret. nilai pendapatan panas bumi – lo murni berasal dari setoran bagian pemerintah, hal ini karena dalam pengakuan pendapatan panas bumi – lo yang dianut adalah azas bruto. berdasarkan penjelasan di atas, maka dalam laporan keuangan semesteran, pendapatan panas bumi – lo dianggap belum memenuhi kaidah akuntansi akrual. nilai pendapatan panas bumi – lo tersebut belum menggambarkan hak pemerintah atas pendapatan yang seharusnya yaitu selama 6 bulan (januari – juni). untuk memenuhi kaidah akuntansi akrual dalam penyusunan laporan keuangan, satker dapat membuat berita acara rekonsiliasi (bar) terkait data setoran bagian pemerintah. dokumen bar ini telah dinyatakan dalam pmk nomor 221/pmk.02/2017 sebagai salah satu dokumen sumber yang dapat digunakan untuk mengakui pendapatan panas bumi. namun demikian karena satker panas bumi tidak melakukan rekonsiliasi dengan pengusaha panas bumi, maka tidak ada dasar hukum untuk mencatat pendapatan panas bumi penuh sampai bulan juni. b. laporan keuangan tahunan demikian pula hanya ketika satker menyusun laporan keuangan tahunan, data setoran bagian pemerintah baru diterima sampai dengan periode bulan september. untuk periode triwulan iv belum diterima oleh satker. namun demikian, berbeda dengan tahap penyusunan laporan keuangan semesteran, dalam proses penyusunan laporan keuangan jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 197-212 209 tahunan, satker mengadakan rapat rekonsiliasi dengan pengusaha panas bumi dalam rangka mengestimasi setoran bagian pemerintah sampai akhir tahun. hasil rapat ini akan dituangkan dalam bar, dimana bar akan menjadi acuan dalam menyusun laporan keuangan tahunan. berdasarkan penjelasan di atas, dalam penyusunan laporan keuangan tahunan dianggap sudah mencerminkan kaidah akuntansi akrual. hal ini karena pendapatan panas bumi – lo yang dicatat sudah mencerminkan hak pemerintah atas pendapatan secara keseluruhan dalam satu tahun. kondisi di atas adalah kondisi ideal yang terjadi dalam proses bisnis pendapatan panas bumi yang terjadi. namun praktik di lapangan kondisi ideal tersebut tidak selalu terjadi, sehingga diperlukan penyesuaian-penyesuaian terhadap peristiwa yang terjadi agar proses pengukuran pendapatan panas bumi tetap pada kaidahnya, yaitu menyajikan laporan keuangan yang transparan dan akuntabel serta sesuai kaidah akuntansi berbasis akrual. sebagai contoh, beberapa kejadian yang bisa terjadi yaitu antara satker dan pengusaha panas bumi tidak melakukan rekonsiliasi estimasi setoran bagian pemerintah, baik di pertengahan tahun maupun akhir tahun, sehingga tidak ada dokumen sumber yang dapat dijadikan acuan untuk mencatat pendapatan panas bumi secara penuh dalam periode semesteran maupun tahunan. contoh lain yang dapat terjadi adalah terdapat sengketa di pengadilan antara pemerintah dengan pengusaha panas bumi, sehingga dapat terjadi kewajiban provisi, aset provisi serta kontijensi. terkait hal ini, peraturan yang berlaku yaitu pmk nomor 221/pmk.02/2017 belum mengatur secara rinci bagaimana perlakuan akuntansinya. sehingga satker tidak dapat melakukan pencatatan atas peristiwa ini apabila diperlukan. dengan demikian meskipun pmk nomor 221/pmk.02/2017 sebagai petunjuk teknis akuntansi panas bumi sudah mengacu pada akuntansi berbasis akrual, namun masih ada beberapa hal yang belum diatur dalam pmk tersebut. sebagaimana contoh yang telah di jelaskan di atas. untuk tujuan pelaporan keuangan dalam menyajikan informasi mengenai posisi keuangan yang transparan dan akuntabel serta bermanfaat bagi para pengguna dalam membuat dan mengevaluasi keputusan mengenai alokasi sumber daya diusulkan agar dokumen sumber pengukuran jumlah pendapatan panas bumi dapat diperluas dengan dokumen-dokumen antara lain: a. pernyataan estimasi laba bersih yang diterbitkan badan usaha panas bumi. b. pernyataan estimasi setoran bagian pemerintah yang diterbitkan oleh pimpinan satker. c. pernyataan aset provisi, kewajiban provisi serta kontijensi dari ahli. d. kertas kerja perhitungan pendapatan panas bumi. dokumen tersebut harus dibunyikan/dinyatakan dalam suatu pmk tentang petunjuk teknis akuntansi panas bumi atau dapat juga dalam peraturan perundang-undangan di bawahnya. dari pembahasan di atas, peraturan yang berlaku untuk acuan pengukuran pendapatan serta implementasi pengukuran pendapatan yang dilakukan oleh satker khusus panas bumi sudah mengacu akuntansi berbasis akrual, namun masih ada beberapa hal yang harus ditambahkan dalam peraturan tersebut agar laporan keuangan satker khusus pendapatan panas bumi akurat, transparan, dan akuntabel. dengan demikian, laporan keuangan yang dibuat akan memuat angka pendapatan yang mencerminkan pendapatan secara murni untuk tahun yang berjalan. penutup pemerintah telah melakukan langkah-langkah yang diperlukan dengan menerbitkan peraturan perundang-undangan yang diperlukan sebagai pedoman bagi instansi pemerintah penyusun laporan keuangan pemerintah. namun demikian, peraturan perundang-undangan application of accrual basis accounting for non-tax state revenue from geothermal businesses siswanto 210 yang ada dinilai belum dapat menyajikan secara akurat dan komprehensif terkait pendapatan pertambangan panas bumi yang mencerminkan pendapatan tahun berjalan secara penuh. kondisi ini mengakibatkan proses pengukuran pendapatan panas bumi yang dilaksanakan oleh satker khusus panas bumi belum mencerminkan basis akuntansi secara akrual murni. oleh karena itu, diperlukan beberapa penyempurnaan terhadap peraturan yang berlaku, sehingga laporan keuangan yang dihasilkan lebih akurat, transparan, komprehensif dan akuntabel. sebagai contoh penyempurnaan yang dapat dilakukan adalah terkait perluasan aturan mengenai dokumen sumber yang dapat dijadikan dasar dalam pencatatan pendapatan panas bumi. penyempurnaan atas peraturan dimaksud diharapkan dapat meningkatkan kualitas laporan keuangan pemerintah. hasil penelitian ini memberikan gambaran adanya implikasi kebijakan yang dapat ditempuh oleh pemerintah untuk menyempurnakan prinsip, standar, dan metode dalam perlakuan akuntansi, khususnya terkait pendapatan pertambangan panas bumi. beberapa kebijakan yang dapat dipertimbangkan untuk dituangkan dalam peraturan perundangundangan adalah: a. memperluas cakupan penetapan pengakuan pendapatan panas bumi antara lain dapat dengan menggunakan data rkap atau meminta badan usaha menyampaikan estimasi setoran bagian pemerintah yang akan mereka setorkan diakhir tahun. artinya adalah pengakuan pendapatan adalah pada saat pimpinan satker membuat pernyataan besarnya pendapatan panas bumi berdasarkan rkap badan usaha panas bumi atau saat kpa menerbitkan berita acara rekonsiliasi berdasarkan surat badan usaha panas bumi yang menyampaikan estimasi setoran bagian pemerintah. b. memperluas penetapan dokumen sumber pengukuran pendapatan panas bumi antara lain: 1) pernyataan estimasi laba bersih yang diterbitkan badan usaha panas bumi; 2) pernyataan estimasi setoran bagian pemerintah yang diterbitkan oleh pimpinan satker; 3) pernyataan aset provisi, kewajiban provisi serta kontijensi dari ahli; 4) kertas kerja perhitungan pendapatan panas bumi. dari sisi unsur-unsur laporan keuangan panas bumi, obyek penelitian ini terbatas pada unsur pendapatan panas bumi saja, sementara dalam pendapatan panas bumi yang berasal dari setoran bagian pemerintah masih terkandung unsur-unsur kewajiban pemerintah terhadap pengusaha panas bumi dan pihak ketiga. dalam penyusunan laporan realisasi anggaran, untuk menentukan penerimaan negara bukan pajak dari panas bumi, setoran bagian pemerintah tersebut harus dikurangkan terlebih dahulu dengan elemen kewajiban pemerintah dimaksud. sementara dalam penyusunan laporan operasional, kewajiban pemerintah terhadap pengusaha panas bumi akan dilaporkan sebagai beban tersendiri. sehingga dalam penelitian selanjutnya diharapkan dapat menganalisis bagaimana pengukuran beban-beban panas bumi terkait sementara itu dari sisi kajian akuntansi pemerintah secara umum, obyek penelitian ini terbatas pada satuan kerja khusus pendapatan pertambangan panas bumi. sementara itu, satker yang mengelola pendapatan atau beban yang lainnya kemungkinan memiliki ragam permasalahan yang berbeda dengan satker pendapatan pertambangan panas bumi. sehingga kemungkinan terdapat permasalahan-permasalahan lain yang terdapat pada satker pendapatan lainnya, namun belum tergambarkan dalam penelitian ini dan hasil penelitian ini tidak dapat diterapkan pada satker pendapatan tersebut. jurnal akuntansi issn 2303-0356 vol. 10, no.2, 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(2016). analisis atas pengakuan pendapatan pajak dan migas saat permulaan implementasi basis akrual pada akuntansi pemerintah pusat. 71–88. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 1 12 1 hubungan e-commerce dan literasi keuangan terhadap kelangsungan usaha di boyolali relationship of e-commerce and financial literateracy on business continuity in boyolali samuel wahyu hari christoper1), dan ika kristianti2) universitas kristen satya wacana, jl. diponegoro 52-60 salatiga 50711 abstract the purpose of this study is to find out whether there is a relationship between e-commerce and business continuity and whether there is a relationship between financial literacy and business continuity. the method of this research is quantitative. purposive sampling is applied in this research. the analysis technique used in this study is correlation in testing research hypotheses. based on test results in this study that the first hypothesis is accepted, e-commerce have a relationship to business continuity. based on the test results on the research also known that the second hypothesis is accepted, financial literacy has a relationship to business continuity. the existence of this research proves that the existence of e-commerce and financial literacy affects business continuity. based on the development of information technology, an entrepreneur must be able to implement e commerce and understand the importance of financial literacy in running his business. key words: e-commerce, financial literacy, business continuity abstrak tujuan dari penelitian ini adalah untuk mengetahui apakah ada hubungan antara e-commerce terhadap kelangsungan usaha dan apakah ada hubungan antara literasi keuangan terhadap kelangsungan usaha. penelitian ini adalah penelitian kuantitatif dengan metode pemilihan sampel yaitu dengan metode purposive sampling.teknik analisis yang digunakan dalam penelitian ini adalahkorelasi dalam pengujian hipotesis penelitian. berdasarkan hasil pengujian pada penelitian ini bahwa hipotesis pertama diterima,e-commerce memiliki hubungan terhadap kelangsungan usaha. berdasarkan hasil pengujian pada penelitian juga diketahui hipotesis kedua diterima, literasi keuangan memiliki hubungan terhadap kelangsungan usaha. dengan adanya penelitian tersebut membuktikan bahwa dengan adanya e-commerce dan literasi keuangan berpengaruh terhadap kelangsungan usaha. yang ditunjukan oleh perkembangan teknologi informasi membuat searang wirausahawan harus mampu menerapkan e-commerce dan memahami arti penting literasi keuangan dalam menjalankan usahanya. kata kunci: e-commerce, literasi keuangan, kelangsungan usaha corresponding author : samuel wahyu hari christoper* email for author : 232015157@student.uksw.edu*, ika.kristianti@uksw.edu submission : 14 november 2019 revised : 02 februari 2020 accepted : 03 februari 2020 doi : https://doi.org/10.33369/j.akuntansi.9.3.1-12 mailto:232015157@student.uksw.edu* mailto:ika.kristianti@uksw.edu hubungan e-commerce dan literasi keuangan terhadap kelangsungan usaha di boyolali samuel wahyu hari christoper dan ika kristianti 2 pendahuluan masyarakat saat ini belum mampu untuk memasarkan produk yang dimiliki, meskipun telah memproduksi barang maupun jasa secara maksimal (wahyuningrum dan januarita 2014). banyaknya potensi produk maupun jasa pada masyarakat belum secara baik terserap oleh daya beli masyarakat. dalam salah satu potensi tersebut, salah satunya adalah potensi dari usaha kecil dan menengah. dengan adanya kemudahan saat ini, pelaku usaha dapat memasarkan produk dibantu oleh platform media sosial sebagai salah satu contohnya. penggunaan e-commerce dapat membantu pelaku usaha untuk memasarkan produk secara online dan menerima pesanan. sifat masyarakat yang konsumtif semakin dimudahkan dengan adanya e-commerce seperti yang diungkapkan (lacka dan yip, 2018). kebutuhan masyarakat semakin tinggi dan waktu yang dimiliki oleh masyarakat semakin berkurang, e-commerce dapat memberikan kemudahan dalam menawarkan barang kepada masyarakat yang intensitas hidupnya semakin padat. peluang usaha ini dimanfaatkan oleh masyarakat atau pelaku usaha untuk merintis usahanya tanpa harus membuka tempat usaha (offline store). seperti kebanyakan pelaku usaha lain yang memanfaatkan selebgram untuk memasarkan barang-barang melalui instagram ataupun media sosial lain seperti facebook ataupun bukalapak, tokopedia, shopee, dan masih banyak lagi. berkembangnya teknologi semakin maju pada saat ini, perusahaan yang termasuk dalam kategori industri kecil, menengah, ataupun besar sekalipun mereka tetap harus bersaing dengan baik di masa berkembangnya teknologi. liu, college, company, koh, dan kappelman (2001) mengatakan bahwa internet memberikan peran dan manfaat yang penting bagi para pelaku usaha untuk memasuki pasar secara mudah, yang dulunya pasar tradisional dimana harus bertemunya penjual dan pembeli serta membutuhkan waktu untuk sampai kelokasi, namun dengan adanya web dan internet saat ini, proses pelaksanaan transaksi tidak harus terjadi pertemuan diantara pembeli dan penjual, serta dapat diakses secara mudah, murah, dan tanpa batasan geografis. perkembangan e-commerce yang terjadi membuat masyarakat harus memahami tentang pencatatan dan literasi keuangan yaitu tentang pengetahuan, keyakinan, keterampilan masyarakat terkait lembaga keuangan serta produk dan jasanya. otoritas jasa keuangan (2017) menyatakan bahwa dengan adanya pengetahuan tentang tentang literasi keuangan bisa memberikan pemahaman tentang pengelolaan keuangan untuk mencapai kehidupan yang lebih baik dimasa yang akan datang, literasi keuangan juga berperan penting dalam kehidupan untuk pengambilan keputusan seperti menabung ataupun berinvestasi untuk mencapai tujuan yang sudah ditentukan sebelumnya. melalui pengelolaan keuangan yang baik, masyarakat akan dapat mengelola keuangan dengan baik sehingga kesejahteraan ekonomi dapat tercapai. survei yang dilakukan ojk di indonesia literasi keuangan mulai meningkat yang semulanya 21,8% pada tahun 2013 dan menjadi 29,7% ditahun 2016 masyarakat indonesia yang melek keuangan. hal ini menunjukan bahwa pengetahuan keuangan masyarakat indonesia masih rendah. iptek yang semakin berkembang pada era saat ini membuat masyarakat sebagai pelaku usaha juga mulai memanfaatkan e-commerce dalam kegiatan bisnis mereka. hal tersebut dibuktikan dengan kemunculan berbagai aplikasi penjualan online di indonesia, seperti bukalapak, tokopedia, shopee, dan masih banyak lagi. martinsons (2006) menyatakan tingkat kebutuhan dan kemajuan iptek saat ini membuat pendapatan masyarakat juga mengalami perkembangan. banyak pengusaha di seluruh dunia yang memanfaatkan internet untuk memulai peluang usahanya melalui media sosial. namun peningkatan pendapatan yang tidak disertai pemahaman pengelolaan keuangan dapat meningkatkan kesejahteraan masyarakat? chen et al. (2018) mengatakan bahwa kelangsungan usaha (going concern) bukan hanya tergantung dengan pendapatan yang diterimanya melainkan mengacu pada pendapat perhatian audit yang saat ini terjadi bahwa perusahaan yang diganjar, akan pendapat perhatian yang jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 1 12 3 menguntungkan asalkan memenuhi kewajiban utang ditahun berikutnya untuk kelangsungan usaha kedepannya. berdasarkan uraian latar belakang diatas, dapat diidentifikasikan beberapa faktor-faktor yang mendasari masalah penelitian ini adalah e-commerce merupakan model bisnis yang sedang menjamur dan populer dikalangan masyarakat dikarenakan tuntutan tingkat pendapatan masyarakat yang tinggi dan masyarakat yang semakin konsumtif sehingga tingkat kebutuhan juga semakin tinggi, namun sangat disayangkan tingkat pengetahuan literasi keuangan di indonesia yang masih terbilang sangat rendah yang berpengaruh terhadap kelangsungan usahanya berdasarkan identifikasi masalah yang diuraikan di atas, tampak jelas bahwa permasalahan yang terkait dengan topik penelitian sangat luas. banyaknya permasalahan yang ada dan faktor-faktor yang mempengaruhi berkaitan dengan e-commerce, literasi keuangan dan tingkat pendapatan masyarakat, penelitian dibatasi pada lokasi boyolali.pemilihan lokasi penelitian ini berdasarkan adanya peningkatan umkm boyolali yang terhitung dari tahun 2014 hingga tahun 2018. berdasarkan dari 4 tahun terakhir tersebut, umkm boyolali telah mengalami peningkatan sejumlah 493 unit usaha baru. data tersebut diperoleh dari hasil wawancara yang dilakukan dengan kepala diskopnaker boyolali. selain itu, seiring dengan tuntutan zaman, peneliti juga ingin memiliki kontribusi dalam pengembangan wilayah tempat tinggal. berdasarkan fenomena yang terjadi, maka penelitian ini bertujuan untuk menganalisis adakah hubungan antara e-commerce serta literasi keuangan terhadap kelangsungan usaha terutama di kabupaten boyolali. kerangka teoritis dan hipotesis e-commerce menurut karmawan et al. (2010) e-commerce adalah bisnis yang dilakukan secara elektronik yang difokuskan kepada transaksi yang memanfaatkan internet (teknologi berbasis jaringan digital) merupakan alat pertukaran barang atau jasa baik antara dua institusi ataupun institusi dengan konsumen tanpa melihat kendala yang dominan selama ini yaitu adanya jarak ruang dan waktu. dengan adanya e-commerce merupakan relasi antara perusahaan dengan entitas eksternal lainya seperti distributor, produsen, konsumen dapat dilakukan dengan cepat, mudah, dan dapat meminimalisir biaya dibandingkan prinsip manajemen secara konversal. wahyuningrum dan januarita (2014) mengatakan bahwa electronic commerce atau sering disebut dengan e-commerce merupakan perdagangan yang dilakukan secara elektronik, undang-undang nomor 11 tahun 2008 mengatur e-commerce yaitu tentang internet dan transaksi elektronik, didalam e-commerce bukan hanya tentang pembelian dan penjualan barang dan jasa tetapi e-commerce juga ada pelayanan pelanggan, kolaborasi dengan mitra bisnis dan dan transaksi dalam perusahaan. dengan adanya e-commerce semua kegiatan mungkin bagi sebagian orang merasa kesulitan dikarenakan terhalang oleh jarak dan waktu, kini semua kegiatan itu mudah dilakukan dimana saja dan kapan saja bahkan lebih efektif dan efisien. literasi keuangan latifiana (2016) mengemukakan kemampuan dalam merencanakan harus dimiliki oleh pelaku bisnis untuk melaksanakan dan mengawasi bisnis dan pengelolaan keuangannya, bukan hanya mampu melakukan perencanaan saja untuk mendapatkan hasil yang maksimal, pelaku usaha juga harus mampu untuk mengambil keputusan secara efisien dan efektif. untuk mengambil keputusan secara efektif dan efisien pelaku bisnis harus mempunyai pengetahuan pengelolaan keuangan yang baik, kemampuan inilah yang dikenal sebagai literasi keuangan. menurut otoritas jasa keuangan (2017) perencanaan keuangan tentang bagaimana cara untuk menjalani hidup pada hari ini yang sederhana dan sesuai dengan kemampuan keuangan serta hubungan e-commerce dan literasi keuangan terhadap kelangsungan usaha di boyolali samuel wahyu hari christoper dan ika kristianti 4 menyiapkan masa depan yang baik dan sejahtera. triwijayani (2006) mengungkapkan jenis kelamin tidak menunjukan adanya perbedaan terhadap kemampuan mengelola keuangan melainkan lama usaha dan pendidikan lah yang mempengaruhi tingkat literasi keuangan dikarenakan tingkat pendidikan yang rendah memiliki tingkat pengetahuan keuangan yang minim begitupun sebaliknya dengan pendidikan yang tinggi para pelaku umkm bisa mengetahui bagaimana cara mengelola pencatatan transaksi dan mengambil keputusan dengan bijak. lama dalam usaha juga memiliki tingkat pengetahuan tentang pengelolaan keuangan dengan baik dikarenakan telah lama dia berusaha. kelangsungan usaha kawasan, mulur, dan kasus (2015) mengatakan ada 4 aspek penting yang perlu diperhatikan dalam usaha yaitu permodalan, sumber daya manusia, produksi, dan pemasaran, dengan memahami aspek-aspek tersebut para pelaku usaha dapat mempertahankan usahnya. modal merupakan hal yang paling penting untuk keberlangsungan usaha, modal dapat diperoleh dari diri sendiri maupun pinjaman. selain modal, sumber daya manusia dan keahlian juga diperlukan supaya usaha yang sudah dimulai dapat berlangsung dengan baik, sehingga dapat mencapai tujuan yang diinginkan. kegiatan produksi digunakan untuk menghasilkan nilai kegunaan baru dari barang atau jasa yang diperlukan bagi pemenuhan kebutuhan konsumen. pemasaran juga memiliki peran penting dalam keberlangsungan usaha, dan memiliki teknik pemasaran yang baik dan tepat, usaha dapat berkembang dengan pesat. hubungan e-commerce terhadap kelangsungan usaha e-commerce mempunyai hubungan yang erat dengan kelangsungan usaha, e-commerce merupakan penjualan secara elektronik yang memudahkan penjual dan pembeli untuk melakukan transaksi, dengan adanya e-commerce perkembangan dunia usaha saat ini sangatlah pesat, salah satunya pada penelitian ini chan dan al-hawamdeh, (2002) terlihat bahwa banyak pelaku bisnis di singapura memanfaatkan pengembangan e-commerce yang ada untuk memulai bisnis online mereka. hal tersebut didukung karena adanya kemajuan dalam teknologi dan informasi. segala bentuk kegiatan usaha di era modern tidak lepas dari penggunaan teknologi informasi tersebut. e-commerce merupakan contoh nyata dari kegiatan ekonomi modern, menurut dari penelitian kumar dan petersen, (2006) e-commerce mengurangi kesalahan pemrosesan, mengurangi waktu respon, mengurangi biaya layanan, dan telah secara efektif meningkatkan kepuasan pelanggan dan tingkat layanan. perkembangan kegiatan ekonomi ini tidak hanya dialami oleh penjual saja, melainkan dialami oleh pelaku ekonomi yang lain seperti konsumen atau distributor. eva (2017) mengungkapkan bahwa e-commerce memberikan alternatif sebagai media pemasaran produk bagi usaha kecil, meskipun penggunaan teknologi yang masih rendah namun persepsi pelaku bisnis umkm terhadap maanfaat teknologi internet tersebut memberikan implementasinya pada masa manfaat yang akan datang. sehingga hipotesis yang dapat diambil adalah semakin orang memahami e-commerce maka keberlangsungan usaha yang dimiliki akan meningkat berdasarkan uraian hipotesis di atas hipotesis yang dapat disusun yaitu: h1: terdapat hubungan antara e-commerce dengan kelangsungan usaha. hubungan literasi keuangan terhadap kelangsungan usaha literasi keuangan mempunyai hubungan yang erat terhadap kelangsungan usaha, dalam menjalankan usaha bukan hanya tentang pencatatan transaksi maupun pencatatatn keuangan, dalam menjalankan usaha juga memerlukan pengawasan dan perencanaan terhadap usahanya maupun terhadap pengelolaan keuangan, dalam menjalankan usahanya bukan hanya dibutuhkan perencanaan dan pengawasan saja tetapi juga bisa dalam pengambilankeputusan jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 1 12 5 yang efektif dan efisien disaat keadaan perusahaan yang sedang naik turun agar hasil yang di dapat secara maksimal. latifiana (2016) setiap pengusaha harus menciptakan manajemen yang baik dalam pengambilan keputusan seperti pemasaran, keuangan dan berinvestasi untuk menghadapi persaingan agar usahanya tetap terus berjalan. rahayu dan apristi, (2017) menyatakan bahwa literasi keuangan mempengaruhi kinerja dan keberlangsungan usaha, semakin tinggi tingkat literasi keuangan, pemilik bisnis dapat mengelola bisnis mereka dengan baik. seperti yang diungkapkan oleh aribawa, (2016) dengan literasi keuangan yang baik diharapkan pelaku usaha dapat mengambil keputusan manajemen dan keuang anyang tepat untuk peningkatan kinerja dan keberlangsungan usaha. sehingga hipotesis yang dapat di ambil adalah semakin orang memahami literasi keuangan maka keberlangsungan usaha yang dimiliki juga akan meningkat hipotesis tersebut didukung oleh penelitian berdasarkan uraian hipotesis diatas hipotesis yang dapat disusun yaitu: h2: terdapat hubungan antara literasi keuangan dengan kelangsungan usaha. hubungan e-commerce dan literasi keuangan terhadap kelangsungan usaha kesuksesan usaha diekonomi modern tidak lepas dari peranan perkembangan teknologi informasi. seorang wirausahawan harus memiliki pengetahuan dan skil dalam menjalankan ushanya sesuai dengan kebutuhan zaman tingginya mobilitas teknologi informasi saat ini menuntut kegiatan usaha tidak terbatas pada bertemunya penjual dan pembeli secara langsung (pasar tradisional). kegiatan ekonomi dapat dilakukan dimana saja dan kapan saja, sehingga seorang wirausahawan harus mengetahui bentuk kegiatan wirausahawan di era digital ecommerce rejeki, utomo, dan susanti, (2011) juga mengemukakan bahwa dengan adanya penjualan secara elektrik segala kegiatan jual beli semakin mudah serta memperluas pemasaran dan meningkatkan loyalitas pembeli, bukan hanya dengan perluasan pemasaran dalam melakukan usaha melainkan dengan menambahkan inovasi, meningkatkan akses permodalan dan diverifikasi produk budi dan dedy, (2013). kegiatan wirausaha bukan hanya tentang penjualan saja melainkan juga meliputi pengelolaan keuangan, seperti yang diungkapkan oleh oseifuah, (2010) dengan mengetahui keterampilan dalam mengelola keuangan bisa berimplikasi terhadap keberlangsungan usaha. jika seorang wirausahawan memiliki keterampilan penjualan yang baik namun tidak memiliki keterampilan dalam mengelola keuangan kegiatan usaha juga tidak akan berjalan lancar berdasarkan hal tersebut dapat dikatakan bahwa pengetahuan akan pengelolaan keuangan sangatlah dibutuhkan baik itu perencanaan keuangan, tabungan, investasi, maupun asuransi.sehingga dapat ditarik hipotesis bahwa e-commerce dan literasi keuangan berpengaruh terhadap kelangsungan usaha. h3: terdapat hubungan antara e-commerce dan literasi keuangan dengan kelangsungan usaha. gambar 1. model penelitian e-commerce literasi keuangan kelangsungan usaha hubungan e-commerce dan literasi keuangan terhadap kelangsungan usaha di boyolali samuel wahyu hari christoper dan ika kristianti 6 metode penelitian jenis dan sumber data jenis penelitian ini ialah penelitian kuantitatif dengan menggunakan data primer. data primer yang digunakan pada penelitian ini dalam bentuk jawaban atau persepsi responden penelitian melalui penyebaran kuesioner pada sampel yang yang dibagikan secara acak. sumber data yang digunakan dalam penelitian ini berupa hasil kuesioner yang diisi responden, terdiri dari hasil jawaban responden yang telah dikumpulkan. populasi dan sampel populasi dalam penelitian ini adalah seluruh ukm yang ada di kabupaten boyolali. pada penelitian ini data yang digunakan adalah sebanyak 100 sampel wirausahawan dengan menggunakan rumus slovin dengan tingkat kegagalan sebesar 5%. teknik pengambilan sampel digunakan untuk menentukan sampel pada penelitian, pengambilan sampel pada penelitian ini penulis menggunakan teknik purposive sampling. menurut sugiyono (2012) pengertian purposive sampling adalah menentukan sampel dengan pertimbangan tertentu. menggunakan teknik ini karena tidak seluruh sampel mempunyai kriteria yang sesuai dengan yang sudah ditentukan, yang perlu dipenuhi oleh sampel pada penelitian ini yaitu : 1. sampel harus memahami e-commerce (berbagai transaksi penjualan dilakukan secara daring /dalam jaringan) 2. sampel harus memahami literasi keuangan (perbankkan, asuransi, lembaga pembiyayaan, pasar modal, keterampilan keuangan) 3. sampel harus memiliki usaha kurang lebih 3 tahun 4. sampel memiliki tempat usaha definisi operasional dan pengukuran variabel sugiyono (2015) mengungkapkan bahwa variabel penelitian adalah segala sesuatu yang berbentuk apa saja yang ditetapkan oleh peneliti untuk dipelajari dan diperoleh informasi mengenai hal tersebut, kemudian ditarik kesimpulan.pada penelitian ini, peneliti menggunakan tiga variabel yaitu variabel e-commerce, variabel literasi keuangan, variabel kelangsungan usaha. tabel 1. definisi operasional no variabel difinisi oprasional indikator 1. e-commerce e-commerce merupakan perdagangan yang dilakukan secara elektronik, e-commerce tidak hanya pembelian dan penjualan barang serta jasa tetapi juga pelayanan pelanggan (jauhari, 2010) 1. perdagangan mobile 2. pemasaran 3. pembayaran 2. literasi keuangan literasi keuangan merupakan pelaku bisnis harus memiliki harus memiliki kemampuan dalam merencanakan, melaksanakan, mengawasi pelaksanaan pengelolaan keuangan (latifiana, 2016) 1. perbankan 2. asuransi 3. lembaga pembiyayaan 4. keterampilan keuangan 3. kelangsungan usaha keadaan suatu kondisi usaha, didalamnya terdapat cara-cara untuk mempertahankan, mengembangkan dan memenuhi kebutuhan didalam suatu usaha (kawasan et al. 2015) 1. peningkatan modal 2. jumlah produksi 3. perluasan usaha 4. pendapatan usaha jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 1 12 7 skala pengukuran melalui penyebaran kuesioner untuk pengumpulan data primer akan dibentuk dalam skala pengukuran. skala pengukuran merupakan acuan untuk menentukan panjang pendeknya interval, bila digunakan dalam pengukuran akan menghasilkan data kuantitatif (sugiyono, 2012). skala likert yang digunakan dalam penelitian ini untuk menganalisis data kuantitatif, dan jawaban yang diberikan responden memiliki skor sebagai berikut: tabel 2. skala pengukuran no. sikap responden skor 1. sangat tidak setuju 1 2. tidak setuju 2 3. ragu-ragu 3 4. setuju 4 5. sangat setuju 5 jawaban dari responden yang diperoleh akan menghasilkan data ordinal. data primer yang merupakan skala likert akan dianalisis berdasarkan metode analisis data yang digunakan. teknik pengumpulan data teknik pengumpulan data dilakukan dengan cara interview (wawancara), kuesioner (angket). kuesioner merupakan teknik pengumpulan data yang dilakukan dengan cara memberi pertanyaan atau pernyataan tertulis kepada responden untuk dijawab (sugiyono, 2007). kuesioner pada penelitian ini berupa pernyataan yang diberikan kepada responden untuk dipilih atau dijawab. teknik analisis data teknik analisis data yang digunakan dalam penelitian adalah teknik analisis korelasi dan analisis regresi ganda multiple regression. analisis regresi ganda adalah teknik analisis tentang hubungan satu variabel terkait dependent variable dengan dua atau lebih variabel bebas independent variabel. hasil dan pembahasan tempat dan waktu penelitian penelitian ini dilaksanakan pada pelaku usaha yang berada di boyolali. pengumpulan data melalui kuesioner penelitian yang diberikan secara langsung kepada responden. penyebaran dan pengumpulan kuesioner dilaksanakan tanggal 12 agustus 2019 sampai dengan 6 september 2019 dengan jumlah sebesar 110 responden pelaku usaha. karakteristik responden penelitian adapun karakteristik responden dari penelitian ini adalah sebagai berikut : tabel 3. karakteristik responden kategori keterangan jumlah jenis kelamin pria 57 wanita 53 hubungan e-commerce dan literasi keuangan terhadap kelangsungan usaha di boyolali samuel wahyu hari christoper dan ika kristianti 8 kategori keterangan jumlah usia <30 tahun 44 30-40 tahun 45 >40 tahun 21 berdasarkan karakteristik jenis kelamin responden pada tabel 3 diatas diketahui bahwa responden pria sebanyak 57 orang sedangkan responden wanita sebanyak 53 orang. sedangkan dilihat dari segi usia yang paling banyak dalam usia 30-40 tahun dengan jumlah responden 45 orang sedangkan yang kurang dari 30 tahun sebanyak 44 orang, ada juga yang lebih dari 40 tahun sebanyak 21 responden. uji instrumen dan uji asumsi klasik dalam penelitian ini untuk mengukur validitas instrumen penelitian dengan melihat pearson corelation, dari hasil uji validitas diperoleh hasil variabel penelitian ini dari semua hasil nilai signifikansinya < 0,05. dari hasil uji tersebut menunjukan seluruh pernyataan dalam kuesioner dapat dinyatakan valid. dengan demikian seluruh butir pernyataan dalam kuesioner penelitian dapat digunakan dalam penelitian ini. salah satu metode pengujian reliabilitas adalah dengan menggunakan cronbach’s alpha. dari uji reliabilitas variabel e-commerce menunjukan nilai 0,840, variabel literasi keuangan menunjukan nilai 0,675, dan variabel kelangsungan usaha menunjukan nilai 0,796. nilai-nilai tersebut menunjukan instrumen penelitian masuk dalam kategori reliabel karena lebih besar dari 0,60. penelitian ini juga menggunakan uji asumsi klasik seperti uji normalitas, uji heterokedastisitas, dan uji multikoloniearitas. dari hasil uji yang sudah dilakukan menunjukan bahwa dalam penelitian terhindar dari heterokedastisitas dan multikoloniearitas sehingga berdistribusi normal. tabel 4. korelasi x1 dengan y e-commerce kelangsungan usaha e-commerce pearson correlation 1 .507** sig. (2-tailed) 0 n 100 100 kelangsungan usaha pearson correlation .507** 1 sig. (2-tailed) 0 n 100 100 berdasarkan tabel uji korelasi dapat diketahui rhitung menggunakan pearson correlation hubungan antara e-commerce dengan kelangsungan usaha sebesar 0,507 sehingga terdapat korelasi sedang, dengan nilai signifikansi 0,000. jika dibandingkan dengan rtabel dengan signifikansi sebesar 0,05 diperoleh rtabel 0,1638 maka nilai rhitung > rtabel (0,507 > 0,1638)maka terdapat hubungan yang signifikan antara e-commerce dengan kelangsungan usaha. jurnal akuntansi issn 2303-0356 vol. 10, no.1, februari 2020 hal. 1 12 9 tabel 5. korelasi x2 dengan y keterangan literasi keuangan kelangsungan usaha literasi keuangan pearson correlation 1 .585** sig. (2-tailed) 0 n 100 100 kelangsungan usaha pearson correlation .585** 1 sig. (2-tailed) 0 n 100 100 berdasarkan tabel uji korelasi dapat diketahui rhitung menggunakan pearson correlation hubungan antara literasi keuangan dengan kelangsungan usaha sebesar 0,585 sehingga terdapat korelasi sedang, dengan nilai signifikansi 0,000. jika dibandingkan dengan rtabel dengan signifikansi sebesar 0,05 diperoleh rtabel 0,1638 maka nilai rhitung > rtabel (0,585 > 0,1638) maka terdapat hubungan yang signifikan antara literasi keuangan dengan kelangsungan usaha. tabel 6. korelasi multiple x1, x2 dengan y model r r square adjusted r square std. error of the estimate 1 .646a 0.417 0.405 2.427 dari hasil uji diatas diperoleh nilai koefisien korelasi ganda r sebesar 0,646 yang menunjukan bahwa terdapat hubungan antara variabel y dan variabel-variabel bebas adalah kuat karena lebih dari 0,05. pembahasan hasil penelitian menunjukan bahwa e-commerce berhubungan terhadap kelangsungan usaha. hal ini terbukti dari perdagangan menggunakan media internet (commerce-mcommerce), bisnis ke konsumen (bussines-to-consumer-b2c), konsumen ke bisnis (consumerto-bussines) yang setelah dilakukan oleh wirausaha memiliki peranan yang sangat penting terhadap kelangsungan usaha, dengan adanya e-commerce mempermudah pelaku usaha dalam melakukan transaksi, dapat dibuktikan banyaknya pelaku usaha yang menggunakan media sosial dalam memasarkan produknya. hasil penelitian ini sejalan dengan yang dikemukakan oleh polatogu (2007) dalam penelitiannya memberikan informasi tentang e-commerce yang telah dirancang untuk meningkatkan kinerja pengecer buku kecil menjadi toko buku online terbesar di turki, begitu pula dengan ngoasong (2017) mengungkapkan cara-cara e-commerce membentuk pilihan entri (atau start-up) dan keputusan strategis pasca-entri pengusaha digital dalam menanggapi peluang dan tantangan spesifik konteks yang terkait dengan kewirausahaan digital. yrle et al (2006) mengungkapkan penggunaan konsep e-commerce / aplikasi layanan internet untuk memungkinkan perusahaan wirausaha untuk bersaing secara efektif di pasar global. berdasarkan hasil penelitian kemunculan e-commerce diera digital saat ini berhubungan terhadap proses kelangsungan usaha bagi wirausahawan. segala bentuk kemudahan layanan yang dimiliki e-commerce dapat memiliki peran bagi setiap wirausahawan dalam menjalankan bisnisnya. hasil penelitian ini juga menunjukan bahwa literasi keuangan memiliki hubungan positif terhadap kelangsungan usaha. melalui hasil penelitian tersebut pengetahuan tentang hubungan e-commerce dan literasi keuangan terhadap kelangsungan usaha di boyolali samuel wahyu hari christoper dan ika kristianti 10 produk produk keuangan yang meliputi perbankan, asuransi, lembaga pembiyayaan, pasar modal, dan keterampilan keuangan diperlukan untuk menunjang untuk kelangsungan usaha. hasil penelitian ini sejalan dengan konsep peneliti terdahulu abubakar (2015) hasil penelitian menunjukkan bahwa kesulitan dalam akses ke keuangan, akses ke pasar, dukungan kebijakan dan budaya kewirausahaan adalah masalah utama dan kendala pada pengembangan kewirausahaan di afrika, begitu juga dengan li dan qian (2019) hasil empiris menunjukkan bahwa literasi keuangan memiliki efek positif signifikan terhadap partisipasi wirausaha, serta pada kinerja wirausaha. serta oseifuah (2010) mengungkapkan bahwa melek finansial di kalangan wirausaha muda di distrik vhembe tampaknya di atas rata-rata dan memberikan kontribusi yang berarti bagi keterampilan kewirausahaan mereka. berdasarkan penelitian yang dilakukan pemahaman atau pengetahuan tentang keuangan berhubungan bagi kelangsungan usaha. produk-produk keuangan dapat mempermudah seorang wirausahawan dalam mengembangkan modal sampai dengan penjaminan dalam keamanan keuangan saat menjalankan usaha penutup penelitian ini bertujuan untuk memberikan bukti adanya hubungan antara e-commerce serta literasi keuangan terhadap kelangsungan usaha. penelitian ini menggunakan 100 pelaku usaha (wirausahawan) yang berada di kabupaten boyolali sebagai sampelnya. berdasarkan hasil penelitian diperoleh kesimpulan bahwa terdapat hubungan antara e-commerce terhadap kelangsungan usaha, serta ada hubungan antara literasi keuangan dengan kelangsungan usaha. implikasi dari penelitian ini adalah perlu adanya usaha dari pelaku usaha dalam penggunaan ecommerce untuk memasarkan produk dan jasanya serta peningkatan pemahaman literasi keuangan untuk menunjang kegiatan bisnisnya. pemerintah kabupaten juga hendaknya mengadakan program peningkatan maupun workshop untuk penggunaan e-commerce serta pengenalan literasi keuangan bagi pelaku usaha untuk mempertahankan kelangsungan bisnis ukm. keterbatasan dari penelitian ini adalah penggunaan variabel terikat yang terbatas, dalam penelitian selanjutnya dimungkinkan untuk menambah variabel lain seperti jenis usaha, aspek demografis pelaku usaha, serta kecukupan modal usaha. selain itu, wawancara kepada responden juga bisa dilakukan untuk menguatkan analisis secara lebih mendalam. jurnal akuntansi issn 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(2006). analisis tingkat literasi keuangan pada pelaku usaha mikro, kecil dan menengah di kota bandar lampung. jurusan ilmu ekonomi. wahyuningrum, t., & januarita, d. (2014). analisis tingkat literasi keuangan pada pelaku usaha mikro, kecil dan menengah di kota bandar lampung. yrle sandra, a. c., hartman, s. j., & walsh, k. r. (2004). e-business: linking available services and entrepreneurs’ needs. journal of small business and enterprise development. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 153 164 153 the role of professional commitment and suspension of judgment in decreasing auditors’ premature sign-off andi ina yustina 1) , irina kristela sutarsa 2) president university 1,2) abstract premature sign-off is the action that can affect to reduced audit quality. the objectives of this research are to examine the effect of professional commitment and suspension of judgment towards premature sign-off. the researcher used the survey method on auditor working in a big ten public accounting firm in jakarta. there is a total of 126 respondents who contributed to this research. the data was analyzed using structural equation model-partial least squares (sempls) analysis. the data quality test results of the reliability and validity test show that all variables can be said to be valid and reliable. this research shows that professional commitment is positively significant to suspension of judgment but negatively affects premature sign-off. the suspension of the judgment of the auditors fully mediates the relation between professional commitment and premature sign-off. keywords: premature sign-off, professional commitment, suspension of judgment. corresponding author: a.inayustina@gmail.com email : a.inayustina@gmail.com, irina.kristela@gmail.com doi : https://doi.org/10.33369/j.akuntansi.9.3.153-164 introduction the auditor performs the audit procedures following professional auditing standards to give assurance of the audited financial statements. the auditor must act independent and dependable as the auditee is a non-expert and not able to ascertain. despite that, several auditors failed to comply with the auditing standard, and this action was defined as dysfunctional audit behaviour (obeid et al. 2017; ling and akers, 2010). according to shapeero et al. (2003), dysfunctional audit behaviour, especially premature sign-off has a direct relation to audit quality. at the practice, poor execution of audit procedures reduces the level of evidence gathered in the audit. as a result, the evidence is unreliable, false, or inadequate quantitatively or qualitatively. it could be described as audit quality reduction behavior. prior researches from svanberg and ohman, (2019), lee (2002), and otley and pierce (1996) have been examined several behaviors included in the audit quality reduction behavior. the responses are a reduction of work below what would generally be considered reasonable, a cursory review of client documents, acceptance of weak client explanations; failure to research an accounting principle; failure to pursue a questionable item; false or premature sign-off. all behaviors have one aspect that influenced the audit quality, which is the proper execution of audit work programs. the auditors who are reducing the care and skepticism in the auditing process could endanger the engagement and validity of the audit opinion. the study from svanberg and ohman, (2019) stated that premature sign-off is one of the behaviors that have a direct impact on audit quality. meanwhile, according to kelley and margheim (1990), underreporting of time is the behavior that has an indirect relation to audit quality, which resulted in poor decisions and increased the need for budget revisions and time pressure for the future audit. past studies have found that many accountants have performed mailto:a.inayustina@gmail.com the role of professional commitment and suspension of judgment in decreasing auditors’ premature sign-off andi ina yustina dan irina kristela sutarsa 154 this dysfunctional audit behavior. first, rhode (1977) researched a premature signing-off of a required audit procedure, resulting in 60% of the respondents having done it sometime during their careers. following the research, alderman and deitrick (1982) found that premature sign-off occurred in not only local and regional firms but also the national firms. a study conducted by otley and pierce (1995) also found that 89% of participants have done premature sign-off, and the rest led underreporting of time. moreover, the social image of auditing is highly associated with the preservation of a high level of "professionalism" applied to the job. in that case, the apparent auditor behavior is as important as work methods or technical competence, since behavioral aspects are more visible (gray, 1998). high levels of technical knowledge and training are characteristic of the accounting profession that might influence the relative importance of each dimension of professional commitment in explaining the audit outcomes (hall et al. 2005). research from yustina and gonadi (2019), chiang (2016), and hurtt et al. (2013) state that audit quality is also influenced by professional skepticism. this cautious behavior is very mandatory for every auditor because it involves the output of the report it produces. because of this importance, audit standards make a professional skepticism as one of the mandatory behaviors for auditors (sas, 1997). to support sas in setting the standard of behavior of an auditor, hurtt (2010) described in his research dividing professional skepticism into six parts, one of which is a suspension of judgment. sas insists that an auditor must gather complete evidence before making judgments (sas, 1997a). a prior studies on logical relations between auditors' professional commitment and experience on ethical evaluations and decision making, including premature sign-off shows mix result. for example, otley and pierce (1996) find no significant relationship between auditors' professional commitment and premature sign-off. kaplan and whitecotton (2001) found that there is a positive relationship between sufficient professional commitment and auditor's responsibility for reporting. in consideration of the mixed result of prior studies, this study aims to examine the impact of those characteristics towards auditor intention to do premature sign-off. herda and martin (2016) conducted a study that examined the effect of professional commitment towards auditor's purpose in underreporting. their study observed that there is a significant relationship between professional commitment and underreporting acceptance, influenced by auditor experience level. in addition, prior studies had examined judgment auditor to professional skepticism (yustina and gonadi (2019); hurtt (2010); nelson (2009); otley and pierce (1995). there is no study before explaining the relationship between professional commitment, professional skepticism (including suspension of judgment), and premature sign-off. therefore, the researcher proposed to expand the following study by examining the impact of professional commitment toward another dysfunctional behavior, which is auditor's intention in premature sign-off. according to nelson (2009), auditor's pre-existing knowledge, traits, incentives, and suspension of judgment could influence audit judgment and audit actions. in line with that, nelson (2009) argues that suspension of judgment can impact the quality of audit outcomes, which is premature sign-off. theoretical framework and hypothesis professional commitment professional commitment becomes a factor that could influence an auditor in accepting the dysfunctional audit behavior, which in this study refers to the premature sign-off. according to aranya and ferris (1984), professional commitment could be described as the level of individual identification, which involves in a profession includes the reliance and acceptance of the objectives, principles of the willingness to employ effort, and a desire to be jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 153 164 155 a part of the job. furthermore, the concept of professional commitment is generally categorized into the three-dimensional construct that consists of affective, continuance, and normative professional commitment. examining each concept could help find the correlation between professional commitment and audit behavior. first, affective commitment is related to the attachment that individuals had to stay within the focal entity, which can result in both positive and negative outcomes for the body (meyer and allen 1997). essentially, the concept of affective commitment is when an individual had a willingness to stay within the entity. second, continuance commitment is the concept of the extent to which individuals tended to "have to stay" within the focal object. based on becker's (1960) theory, the reasons individuals remain committed to the entity are due to an accumulation of investments associated with the focal body or a lack of alternatives. third, when individuals believe that they "ought to stay" to the focal entity, it could be categorized as normative commitment (mayer and allen, 1997). the last stages of commitment could arise from the socialization experiences that emphasize the relevance of becoming part of the entity or when the individuals receive the benefits and perceive to reciprocate towards them (mayer and allen, 1997). hall et al. (2005) explained that professional commitment has a relation to auditor signoff judgments, which also influence by several antecedents and correlates. the explanation also supported by a study from lord and dezoort (2001), which resulted that auditors with a lower level of affective commitment tend to signed-off higher account balances compared to auditors with a high level of affective commitment. also, according to kaplan and whitecotton (2001) which found that there is a positive relation between affective commitment and auditor's responsibility for reporting, which was, in turn, positively related to auditor's reporting intention. suspension of judgement hurtt (2010) developed a professional skepticism scale, which also defined professional skepticism into six multi-dimensional constructs that consist of characteristics: a questioning mind, a suspension of judgment, a search for knowledge, interpersonal understanding, self-esteem, and autonomy. in this study, the researcher focuses on one specific characteristic of professional skepticism, which is a suspension of judgment. based on hurtt's (2010) research, suspension of judgment is one of the skeptic characteristics that can trigger a person to form an understanding and eager to develop other skeptic characteristics. philosophers view skeptics as unwilling traits to admit assertions and claims, and instead, as keeping an open mind and critically evaluating (hallie, 1985; kurtz, 1992), also stated that suspension of judgement becomes an essential element of skeptical inquiry. in psychology view, suspension of judgment is that characteristic that closely related to the need for cognitive closure. the need of cognitive closure itself could be described as "the desire for a definite answer on some topic, any answer as opposed to confusion and ambiguity" (kruglanski, 1989), and this desire shortly defined as a desire for a clear-cut answer on a topic that requires judgmental decision-making. under the auditing standards, sas no. 1 indicates the importance of suspending judgment until sufficient evidence is collected, and persuasive evidence is found (hallie, 1985; kurtz, 1992). premature sign-off the auditor should do the audit procedures based on the professional auditing standards. meanwhile, several auditors failed to comply with the rules and this action known as the role of professional commitment and suspension of judgment in decreasing auditors’ premature sign-off andi ina yustina dan irina kristela sutarsa 156 dysfunctional audit behavior (otley and pierce, 1996). according to paino et al. (2010), premature sign-off is the following behavior includes failure to research an accounting principle, premature sign-off of audit procedures, a quick review of documents, acceptance of weak client explanations, and reduction of work on an audit step below the acceptable level. additionally, shapeero et al. (2003) defined premature sign-off as an act when the auditor documents the completion of a required procedure that is not supported by other audit procedures, without performing the work or noting the procedures' emission. unlike the underreporting, which occurred when the audit procedures were already implemented, premature sign-off has a direct effect on the audit quality and also violates the professional auditing standard. hypothesis development professional commitment and suspension of judgement a prior study by meyer et al. (1993) argues that each dimension of professional commitment could affect an individual's work performance. furthermore, the study stated that individuals with a high level of affective professional commitment and normative professional commitment are likely to be more updated with developments of the profession and more involved in the activities required to keep within the organization. moreover, individuals with a high level of professional commitment should have a greater sensitivity towards professional ethics (lord & dezoort, 2001), which resulted in more responsibility to comply with the existing professional standards. on the other hand, suspension of judgment is the essential element of individuals' being skeptic in making a judgment until sufficient evidence is gathered. this character helps auditors to comply with the professional auditing standards regarding audit evidence. although there is no recent study that relates the concept between professional commitment and suspension of judgment, the researcher found the same goal between those variables. both professional commitment and suspension of judgment are likely to enhance auditor's compliance in collecting the evidence. based on the following concept, the researcher constructs the next idea: h1: professional commitment has a positive relation toward the suspension of judgment. suspension of judgement and premature sign-off prior study in psychology found that dispositional characteristics or traits (included a tendency to exhibit suspicious behavior) could influence judgment and decisions (ajzen, 2005). moreover, based on the study of professional skepticism in auditing, nelson (2009), implies that auditors with a more skeptical disposition will exhibit more skeptical judgments and decisions than auditors with a less cynical nature. the auditors would suspend their experience and do a more substantive test to result in a more evidential outcome. those characteristics improved the auditor's willingness to search and fully observe the evidence before making the judgment. as stated from the following theory, auditors that done premature sign-off will not complete their job while not all audit procedures are done correctly. therefore, a high level of suspension of judgment will likely make the auditors hold their decision until all trusted evidence collected. such an eager intention of the auditor to gather the proof could minimize the potency of premature sign-off. accordingly, the researcher constructs the idea: h2: suspension of judgment has a negative relation to premature sign-off. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 153 164 157 suspension of judgment, professional commitment, and premature sign-off aranya and ferris (1984) found that a certified public accountant or external auditor has a higher level of professional commitment than the one who works in an industrial or governmental organization. moreover, they stated that the interaction of professional commitment could help predict professional conflict. the result of their study explained that auditors with a high level of professional commitment experience less professional conflict and vice versa. meanwhile, premature sign-off is the conflict that occurred due to the individual fails to comply with the professional audit standard (shapeero et al. (2003). according to hurtt (2010), the first characteristic of professional skepticism, which includes a questioning mind, suspension of judgment, and searches for knowledge, is related to how the auditor process the evidence. based on this, this study argue that suspension of judgment becomes an important supplementary trait that the auditors had to make decisions carefully. the auditor will not perform the judgment before he/she satisfied with the evidence. with better commitment, he/she has and supports by skepticism behavior; it will decrease the intention to sign-off prematurely. the discussion leads to the hypothesis: h3: suspension of judgment mediated the relationship between professional commitment and premature sign-off. research method sampling the population in this research is auditors who are working at big ten public accounting firms in indonesia. before distributing the questionnaire, a pilot test was conducted to 15 participants to obtain feedback in improving the quality of the questionnaire. the questionnaires were distributed using a web-based survey to reach more respondents. all the procedure follows dillman (2000). approximately 310 questionnaires were distributed to auditors who work in the big-ten public accounting firms in indonesia. one hundred twenty-six questionnaires were correctly filled completed, resulting in a response rate of 40.64% for this research. most of the respondents are male auditors as many as 100 people, with 79.37%. meanwhile, female auditors participating in this research are only 26, with a percentage of 20.63%. the respondents of this research are mostly the auditors aged between 21 – 25 years old as many as 79 people with a rate of 62.70%. of 100% respondents, 2.38% auditors had working experience more than 17 years, 4.76% had eleven to sixteen years working experience, 15.08% had five to ten years working experience, and 77.78% had less than five years working experience. therefore, this research dominated by an auditor as associate auditor and supervisor (42.86% and 23.81%), which indicated that all respondents are sufficiently experienced as an auditor. followed by 18.25% worked as a junior auditor, 12.70% worked as a manager, 1.59% worked as a partner, and 0.79% worked as directors. measurement professional commitment professional commitment defined as the auditor's dedication and responsibility to execute the auditing standards while performing their job. this variable was measured using scales developed by klein et al. (2014). the range has consisted of items using a likert scale of 1 to 5 points. one example of this instrument's statements is, "how dedicated are you to the profession?". the role of professional commitment and suspension of judgment in decreasing auditors’ premature sign-off andi ina yustina dan irina kristela sutarsa 158 suspension of judgement suspension of judgment defined as the auditor's intention to hold their opinion until they found sufficient evidence. this variable was measured using scales developed by hurtt (2010). hurtt (2010) developed the scale to measure the professional skepticism in which suspension of judgment is one of the characteristics of skeptics. items used in measuring suspension of judgment using a likert scale that consist of 1 to 5 points. the sample statement is, "i often reject statements unless i have proof that they are true." premature sign-off premature sign-off evaluated the auditor's response on how they finish the job if several audit procedures were skipped or omitted. this variable was measured using items questions developed by raghunatan (1991). this variable was measured using a likert scale that consists of 1 to 5 points. the sample statement of these items is, "how frequent you publish financial information without doing an analytical review?". statistical analysis structural equation modelling (sem) is used for this research to analyze the data. according to hair et al. (2013), using an sem-pls tool in analyzing is quite significant. thus, the sample used in this research could be categorized as a small sample using sem-pls is effective since sem-pls can handle complex construct and even a small sample size. additionally, according to chin and newsted (1999), using the pls approach in this study, the structural model could maximize the variance described by variables in this study model with r-square as the goodness-of-fit measure. result measurement model analysis the relationship between the indicators (measures) with the construct that they represent could be examined through the measurement model. through the measurement model, the researcher can identify the validity and reliability of indicators related to specific constructs. besides, the structural model assesses the relationships between constructs. although the structural and measurement models can be evaluated together, they should be interpreted independently (hulland, 1999). validity and reliability test the evaluation of validity in this research tested by the convergent and discriminant test. in testing convergent validity, this study used average variance extracted (ave). according to hulland (1999), a construct should have an ave measure of 0.50 or more so that it could be considered as having adequate convergent validity. as stated by hair et al. (2013) and chin (1998a, 1998b) that if each indicator has a loading value of more than 0.70 and a significant p-value less than 0.05, the validity of convergent can be supported. all the data presented in table 1 are the data with ave more than 0.50, and the ave in table 1, ranging from the smallest, which is 0.516 to the highest 0.782, means that it becomes evidence of adequate convergent validity. additionally, to test the indicators' reliability, the value of cronbach alpha and composite reliability should be more than. 0.7 (chin and newsted, 1999). the composite reliabilities of this study are above the minimum level, with the minimum score is 0.838 to 0.935. the researcher decided that all the data has been qualified with their validity and reliability test. jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 153 164 159 table 1. reliability and convergent validity mean sd loading professional commitment (composite reliability = 0.935; ave = 0.782) i do care about the audit profession 4.28 0.81 0.768 how dedicated are you to the audit profession? 4.15 0.82 0.909 to what extent have you chosen to be committed to the audit profession? 4.10 0.85 0.915 how committed are you to the audit profession? 4.09 0.89 0.935 suspension of judgement (composite reliability = 0.838; ave = 0.569) i like to ensure that i have considered the most available information before making a decision 4.33 0.84 0.762 i often reject statements unless i have proof that they are true 3.95 0.83 0.583 i wait to decide on issues until i can get more information 4.22 0.64 0.836 i do not like to decide until i have looked at all of the readily available information 4.10 0.89 0.809 premature sign-off (composite reliability = 0.840; ave = 0.516) i often publish financial information without verifying the information contained in a footnote disclosure 1.48 0.66 0.653 i often publish financial information without testing work performed by the client's internal auditors 1.74 0.94 0.705 i often publish financial information without testing how well the client’s internal controls work in practice 1.63 0.89 0.604 i often publish financial information without doing a substantive test 1.48 0.80 0.805 i often publish financial information without obtaining representation from management and outside legal counsel 1.70 1.01 0.803 when the square roots of ave of its construct have to value that higher than to the other construct, the data can be considered as valid data. fornell and larcker (1981) stated that the research found has discriminant validity if the square root of ave has a higher value than correlation among variables and located in the same column. table 2 presents the comparison evidence of the square roots of ave. as shown in table 2, all the diagonal elements have a higher value than the correlation between each variable. the researcher concludes that the discriminant validity of this study was accepted. table 2. discriminant validity pc soj pso professional commitment (0.884) suspension of judgement -0.423 (0.754) premature sign-off -0.236 -0.482 (0.718) diagonal element: square root of ave; off-diagonal: correlation between constructs after determined the validity of the data, this study identified the reliability of the constructs. according to fornell and larcker (1981), to see if the constructs are reliable, the cronbach's alpha should be equal or higher than 0.70, and an even more relaxed version sets this threshold at 0.6 (nunnally and bernstein, 1994). as stated in table 3, the cronbach's alpha for each variable has valued at least 0.744. the researcher's sum that composite reliability is excellent. table 3. reliability pc soj pso cronbach alpha 0.905 0.744 0.771 the role of professional commitment and suspension of judgment in decreasing auditors’ premature sign-off andi ina yustina dan irina kristela sutarsa 160 structural model analysis in testing the hypothesis, this research used structural model analysis, particularly to examine whether the suspension of judgment on premature sign-off is direct, and also professional commitment is indirect as the suspension of judgment mediates it. table 4 and figure 1 presented the result of hypothesis testing. this research used an approach named stepwise in performing analysis of our structural model (baron and kenny, 1986). the results show that professional commitment positively related to the suspension of judgment (path coefficient: 0.423:p<0.01). therefore, hypothesis h1, which states that professional commitment has a positive relation towards the suspension of judgment, is supported. we also did the same procedure to test h2, which results in that suspension of judgment is negatively related to premature sign-off (path coefficient:-0.465;p>0.01). therefore, hypothesis h2, which states that suspension of judgment has a negative relation towards premature sign-off, is supported. table 4. structural model result path coefficient t-value p-value result pc -> soj (hypothesis 1) 0.423 4.515 0.000 supported soj -> pso (hypothesis 2) -0.465 5.712 0.000 supported pc -> soj -> pso (hypothesis 3) -0.197 3.254 0.001 supported next, we can also see that suspension of judgment mediating the relation between professional commitment towards premature sign-off. in testing the mediating role, this study using the variance accounted for (vaf) method developed by preacher and hayes (2004; 2008), as suggested by hair et al. (2013). according to hair et al. (2013), this test is more powerful than sobel's test. if the vaf value is above 80%, then the variable is fully mediated, range between 20%80%, then it is partially mediated, then below 20%, the variable is not mediated. based on table 5, vaf value for the mediating role of soj is 0.831 (83.1%), then it can be concluded that the variable is fully mediated. as the statement above, hypothesis h3, which states that suspension of judgment mediated the negative relationship of professional commitment towards premature sign-off, is supported. table 5. vaf test indirect effect (pc-soj-pso) 0.423 x -0.465 -0.197 direct effect (pc-pso) -0.040 total effect -0.237 vaf -0.197/-0.237 0.831 figure 1. full model jurnal akuntansi issn 2303-0356 vol. 10, no.2, juni 2020 hal. 153 164 161 discussion and implications this study proposed that suspension of judgment could be the mediating variable between professional commitment and premature sign-off. this study also examined the mixed result of the previous research on the relationship between professional commitment towards premature sign-off. the result shows that both professional commitment and suspension of judgment could decrease an auditor's intention to do a premature sign-off. the supported result of this study could give more awareness for public accountants and accounting firms to minimize the number of premature sign-off occurred to increase and maintain the quality of audit outcomes. applied theory from nelson (2009) state that when auditors with a more skeptical disposition will exhibit more skeptical judgments and decisions than auditors with a less suspicious placement. the hypothesis from professional commitment is reflected in a high level of professional commitment; the auditors are likely not performing premature sign-off. this result is confirmed to the study conducted by kaplan and whitecotton (2001), where there is a positive relationship between effective professional commitment and auditor's responsibility for reporting, which supported by the result that the auditor is less likely to perform premature sign-off. thus, they tend to be more concern about their future careers as professional auditors. a high level of professional commitment also showed that the auditors have a great responsibility to comply with the audit professional standards. lastly, the suspension judgment hypothesis as the mediating role in the relationship between professional commitment and premature sign-off is fully mediating. the fully mediating means that professional auditors with a high level of suspension of judgment afte r in line with a high level of professional commitment will decrease the intention of auditors to do premature sign-off. however, there are still other factors that also can influence professional commitment to reducing the tendency to do premature sign-off. conclusion this study introduces the impact of professional commitment and suspension of judgment in minimizing the intention of auditors to do premature sign-off. one hundred twenty-six collected data from professional auditors big-ten public accounting in indonesia using a web-based survey. the researcher using sem pls as the statistical analysis tool to test the three hypotheses. the result shows that professional commitment positively related to the suspension of judgment. furthermore, professional commitment could minimize the auditor's intention to do premature sign-off. this study also proved that suspension of judgment is effectively meditating the relationship between professional commitment and premature sign-off. this result demonstrates that auditors' high level of professional traits is essential to minimize the intention to do dysfunctional behavior. thus, public accounting firms and the auditors themselves must enhance the professional characteristics that will be resulted in good quality of the outcome. the limitations of this study come from the method of collecting the data. this study only used a web-based survey method with several weaknesses, such as several questionnaires that did not answer and could result in a low response rate. the next research could use another way, for instance, interview. due to the limitations of time, the researcher could only gather data among public accountants in jakarta. future research could expand to broader areas. the last, this research only uses one characteristic among the six attributes of the professional skepticism model developed by hurtt (2010). future research could individually the role of professional commitment and suspension of judgment in decreasing auditors’ premature sign-off andi ina yustina dan irina kristela sutarsa 162 examine another component, for instance, questioning mind and search for knowledge to explore the impact on the intention of premature sign-off. other variables, for example, audit tenure, audit experience, or audit rotation, could be used in examining to detect the relationship between professional commitment and premature sign-off (herda and martin, 2016). references ajzen, i. 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