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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
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Articles 232 Documents
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Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium) Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4927

Abstract

The objective of this research  is to analyze   the effect of tax rates, and the probability of audit on individual income tax compliance.This research is an explanatory  research, which done through  laboratory experiment, to explain the casual   relationships (causality)  between variables. Participants of  this experiment  consit of 30  students Master of Accounting and Accounting Professional  Program at Faculty of Economics, Sam Ratulangi University, Manado. The model analysis was of the research  using Normal Censored Tobit ).The results indicate that: (1)  tax rate has  positive effect on tax compliance behavior. (2) probability of audit has   positive effect on compliance tax and changes in probability  of audit level has different effect   on compliance tax.
PENGARUH PROFITABILITAS, LEVERAGE, GROWTH, SIZE TERHADAP HARGA SAHAM DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lomboan, Ardi Manuel; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 1 (2016): Goodwill Vol. 7 No. 1 Juni 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i1.12738

Abstract

The more rapidly business development currently rises tight competition among corporate companies, either national or international. Company does not longer become entity that only focuses to itself thus separate from sosial environment, but become the part of the environment so there is an interaction that arises, caused by the positive response from surrounded environment to its existence. This research purpose is to find out the influence of Profitability, leverage, growth, and size to stock price with company social responsibility disclosure as intervening variable at listed companies in BEI at periode of 2010 - 2012. Its population is companies that are listed in BEI at 2010 – 2012 periode, as much as 525 companies. By using judgement sampling method, it is obtained 55 companies as sample. The used analysis method is path analysis, while research data processing uses computer program IBM SPSS Statistic 22. From testing calculation, it is found that the testing of profitability, leverage, growth, size and company social responsibility disclosure simultaneously have significant influence to stock price of listed companies in BEI. Partially, Profitability does not significantly influence company social responsibility disclosure; Leverage significantly influences to company social responsibility disclosure; Growth does not significantly influence company social responsibility disclosure; Size significantly influence company social responsibility disclosure; Profitabiliy significantly influence stock price; Leverage significantly influence stock price; Growth does not significantly influence stock price; Size significantly influences stock price; company social responsibility disclosure does not significantly influence stock price. Profitability does not significantly influence stock price through company social responsibility disclosure; Leverage significantly influences stock price through company social responsibility disclosure; Growth significantly influence stock price through company social responsibility disclosure; Size does not significantly influence stock price through company social responsibility disclosure Keywords: Profitability, Leverage, Growth, Size, Company Social Responsibility Disclosure, and Stock Price.
Analisis Pengelolaan Dana Kapitasi JKN Pada Fasilitas Kesehatan Tingkat Pertama (FKTP) Di Kota Bitung Undap, Imanuel Christian; Kalangi, Lintje; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15359

Abstract

Abstract. National Health Insurance (JKN) program in Indonesia was commenced in early 2014. JKN is organized by BPJS as regulated by law. To implement this, JKN Health Facilities role of First Instance (FKTP) belonging to the local government is, thus, very important. As compensation for this implementation, FKTP will then be paid by BPJS, known as capitation funds. Capitation Fund Financial Management in Bitung Municipality FKTP have encountered many problems implying  the provision of health services.The purpose of this study is to analyze the financial management of local revenue capitation funds of JKN FKTP Bitung Government Municipality, including to identify the problems  and solutions. JKN capitation funds are received from BPJS routinely and regularly received by FKTP. However, it is its management experiencing problems. This study is a qualitative exploratory research. The qualitative data were obtained by interviews, observation and documentation study, including a focus group discussion (FGD). Data validity and reliability were examined by triangulation. Data were then analysed by thematic analysis and interpreted to draw conclusions.The results show that the capitation fund management of JKN FKTP Bitung Government Municipality has not followed yet the regulation Therefore, the implications for the health service FKTP is not maximized for public. Other consequences that occur due to the condition of financial management according to regulations, has led to the very low capitation budget absorption of its programs and activities. Keywords:  National Insurance Health (JKN), FKTP , Capitation Fund Abstrak. Jaminan Kesehatan Nasional (JKN) di Indonesia mulai berlaku pada tahun 2014 dan sesuai amanat undang – undang penyelenggara JKN adalah BPJS. Dalam pelaksanaan JKN ini peran Fasitas Kesehatan Tingkat Pertama (FKTP) milik pemerintah daerah sangat penting. Sebagai kompensasi dari pelaksanaan ini maka FKTP akan mendapatakan pembayaran dari BPJS yang dikenal dengan dana kapitasi. Pengelolaan Keuangan Dana Kapitasi di FKTP Pemerintah Kota Bitung menemui banyak hambatan yang berimplikasi pada penyerapan anggaran kegiatan FKTP dan penyediaan jasa pelayanan kesehatan oleh FKTP.Tujuan Penelitian ini untuk menganalisis pengelolaan keuangan pendapatan daerah dana kapitasi JKN FKTP Pemerintah Kota Bitung serta mengidentifikasi permasalahan yang terjadi dan solusi yang dapat diambil. Dana kapitasi JKN yang diterima dari BPJS secara rutin dan teratur diterima oleh FKTP akan tetapi dalam pengelolaannya ternyata mengalami kendala.Penelitian ini menggunakan metode analisis kualitatif eksploratif. Data kualitatif diperoleh dengan wawancara , observasi dan studi dokumentasi juga dengan focus group discussion (FGD) .Validitas dan reliabilitas data ditentukan dengan trianggulasi data untuk kemudian data yang diperoleh dilakukan analisa secara tematik serta intepretasi dalam rangka  penarikan kesimpulan.Hasil penelitian menunjukan penganggaran dana kapitasi JKN oleh FKTP dilakukan dan tersentralisasi di Dinas Kesehatan sementara pelaksanaan pengelolaan  dana kapitasi JKN FKTP Pemerintah Kota Bitung belum mengikuti regulasi yang mengatur, sehingga berimplikasi pada tidak maksimalnya pelayanan kesehatan FKTP pada masyarakat . Akibat lain yang terjadi karena kondisi pengelolaan keuangan yang tidak sesuai regulasi menyebabkan program dan kegiatan yang bersumber dari dana kapitasi JKN ini  penyerapan anggaran sangat rendah. Kata Kunci : Jaminan Kesehatan Nasional (JKN) , FKTP, Dana Kapitasi
Pengaruh Dana Pihak Ketiga, Fee Based Income dan Spread Interest Rate Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Rori, Midian Cristy; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18420

Abstract

Abstrak. Kinerja keuangan perusahaan perbankan merupakan gambaran kondisi keuangan perusahaan pada suatu periode tertentu menyangkut aspek penghimpunan dana maupun penyaluran dana, yang biasanya diukur dengan indikator profitabilitas. Kinerja keuangan merupakan gambaran dari pencapaian keberhasilan perusahaan dapat diartikan sebagai hasil yang telah dicapai atas berbagai aktivitas yang telah dilakukan untuk mencapai laba. Dalam penelitian ini return on asset digunakan dalam mengukur kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh dana pihak ketiga, fee based income, dan spread interest rate terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Sampel yang digunakan sebanyak 137 tahun perusahaan dari populasi sebanyak 145 tahun perusahaan diambil dari 29 perusahaan perbankan.  Penelitian ini menggunakan data sekunder yaitu laporan tahunan (annual report). Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan software Statistical Product and Service Solutions (SPSS) versi 22. Hasil penelitian ini adalah dana pihak ketiga berpengaruh negatif terhadap kinerja keuangan perusahaan, sedangkan fee based income dan spread interest rate berpengaruh positif terhadap kinerja keuangan perusahaan.Kata Kunci:  Return on asset, dana pihak ketiga, fee based income, spread interest rate
Volume 2 Nomor 1 Juni 2011 MAKSI, MAKSI MAKSI
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 2, No 1 (2011): Volume 2 Nomor 1 Juni 2011
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v2i1.1048

Abstract

Jurnal online
PENGARUH STRUKTUR MODAL, BIAYA EKUITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA Supit, Hendry Victory; Karamoy, Herman; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10494

Abstract

Source of corporate funding is essential to the operations of a firm. The problem that often arises is how companies choose the capital structure that could maximise the firm value but still pay attention to the wishes of investors and creditors to take advantage of the provision of funds through equity capital and debt capital. The purpose of this paper is to examine the impact of capital structure, cost of equity, and dividend policy on the firm value at State Owned Enterprises (BUMN) that are listed in the Indonesia Stock Exchange. The population in this study are all state-owned enterprises listed on the Indonesia Stock Exchange with a study period of 2009 to 2014, totaling 20 companies. Samples were selected using purposive sampling method amounted to 13 companies. The analytical method used multiple linear regression analysis and will be processed first with using classic assumption test. As for the processing of research data using SPSS version 23.0. The test results simultaneously (F test) the capital structure, the cost of equity, and dividend policy have impact on the firm value of state-owned companies in Indonesia. After the partial test (t test), capital structure has negative impact on the firm value, but the cost of equity and dividend policy concluded no impact on firm value.
Faktor – Faktor Penghambat Penerapan Analisis Standar Belanja (ASB) Pada Pemerintah Kota Kotamobagu Tangkowit, Reince Herry; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15329

Abstract

Abstract. Implementation of Expenditure Standards Analysis (ASB) is known having an important role as the requirement to analyze the budget expenditure reasonableness review on each Programs/ Activities held by units on a year. Kotamobagu local government has not applied the ASB yet. This study is intended to analyze the inhibiting factors on Standards Analysis Expenditure (ASB) implementation in Local Government of Kotamobagu. The research method used in this research is a qualitative exploratory approach. Data were collected by in-depth interviews, observation, and document study. The key informants were purposively determined to get the right information accurately. In-depth interviews were conducted by using semi-structured interviews for 45 to 60 minutes. Triangulation method was used to test the validity or credibility of data and resources. Transcripts data which transcribed from the interviews were analyzed by using content analysis method. Themes or codes were established from the data transcription. The results show that there are several inhibiting factors in implementing the ASB in Kotamobagu local Government. There were 6 of inhibiting factors: (1) legal basis, (2) ineffectiveness of ASB and difficult to understand, (3) communication, (4) dispositions / attitudes, (5) human resources, (6) the role of TAPD (Budget Team Local Government). Keywords: Expenditure Standards Analysis, Performance-Based Budgeting, Regional Government Budget, Local Government Financial Management. Abstrak. Penerapan Analisis Standar Belanja (ASB) diketahui berperan penting sebagai syarat yang digunakan untuk menganalisis kewajaran anggaran belanja setiap program/kegiatan yang dilaksanakan oleh Satuan Kerja Perangkat Daerah (SKPD) dalam satu tahun anggaran. Pemerintah Kota Kotamobagu belum menerapkan ASB. Penelitian ini bertujuan menganalisis apa faktor-faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Metode penelitian menggunakan kualitatif dengan pendekatan eksploratori dan Pemerintah Kota Kotamobagu sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber. Data transkrip yang ditranscribe dari hasil wawancara dianalisis dengan metode analisis isi kemudian diberi tema/coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan ada beberapa faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Ada 6 faktor penghambat : (1) dasar hukum, (2) ASB tidak efektif dan sulit dipahami, (3) komunikasi, (4) disposisi/sikap, (5) sumber daya manusia, (6) peran TAPD. Kata Kunci : Analisis Standar Belanja, Anggaran Berbasis Kinerja, Anggaran Pendapatan dan Belanja Daerah, Pengelolaan Keuangan Daerah.
Analisis Kendala-kendala Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) pada Inspektorat Kabupaten Gorontalo Masdan, Susan Rabbany; Ilat, Ventje; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17780

Abstract

Abstract. APIP capability is the ability to perform supervisory duties consisting of three interrelated elements of capacity, authority and competence of Human Resources (HR) that APIP must have in order to execute their roles effectively. Capacity enhancement is an effort to strengthen, enhance, develop institutional, business/management/process and human resources APIP in order to implement the role and function of APIP effectively. This study aims to analyze the constraints to increase the capabilities of APIP at the Inspectorate of Gorontalo Regency and the efforts taken to overcome those constraints. This is a qualitative research  with case study approach. This study used primary and secondary data. Primary data were obtained from observation, documentation and interviews. On the other hand, secondary data were in the form of documents related to the research. The results show that: the capability of Inspectorate of Gorontalo Regency is still at level 2 with the note. The constraints faced in increasing APIP capability in Gorontalo District Inspectorate are a) insufficient human resource competence, b) insufficient number of human resource staff, c) lack of commitment, d) lack of communication, e) insufficient budget, f) inadequate planning of activities, g)insufficient of the follow-up monitoring system  and f) displacement of certified auditors.Keywords: APIP Capability, Inspectorate, Internal Control.Abstrak. Kapabilitas APIP adalah kemampuan untuk melaksanakan tugas-tugas pengawasan yang terdiri dari tiga unsur yang saling terkait yaitu kapasitas, kewenangan, dan kompetensi Sumber Daya Manusia (SDM) yang harus dimiliki APIP agar dapat mewujudkan perannya secara efektif. Peningkatan kapabilitas merupakan upaya memperkuat, meningkatkan, mengembangkan kelembagaan, tata laksana/proses bisnis/manajemen dan sumber daya manusia APIP agar dapat melaksanakan peran dan fungsi APIP yang efektif. Penelitian ini bertujuan untuk menganalisis kondisi kapabilitas APIP pada Inspektorat Kabupaten Gorontalo, menganalisis kendala-kendala peningkatan kapabilitas APIP pada Inspektorat Kabupaten Gorontalo serta mengidentifikasi upaya-upaya yang dilakukan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer yang didapat dari hasil observasi, studi dokumentasi dan wawancara, serta data sekunder berupa dokumen-dokumen terkait dengan penelitian. Hasil penelitian menunjukkan bahwa: kapabilitas Inspektorat Kabupaten Gorontalo saat ini masih berada pada level 2 dengan catatan. Kendala-kendala yang dihadapi dalam peningkatan kapabilitas APIP pada Inspektorat Kabupaten Gorontalo adalah (1) kompetensi SDM belum memadai, (2) kuantitas SDM belum memadai, (3) kurangnya komitmen, (4) kurangnya komunikasi, (5) anggaran belum memadai, (6) perencanaan kegiatan belum memadai, (7) sistem informasi tindak lanjut hasil pengawasan belum memadai, dan (8) terdapat mutasi auditor bersertifikasi.Kata kunci: Kapabilitas APIP, Inspektorat, Pengawasan Intern.
ANALISIS SISTEM AKUNTANSI INSTANSI PADA KANTOR PERWAKILAN BADAN KEPENDUDUKAN DAN KELUARGA BERENCANA NASIONAL PROVINSI SULAWESI UTARA Worung, Yefie Ignasia; Morasa, Jenny; Tinangon, Jantje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8448

Abstract

The central government is a party that is given the responsibility and rights to run the government systems, and social services to the society. In order to fulfill these duties, central government needs a system that can assist the government in carrying out its functions. Accounting Institution System is one embodiment of the systems of government that regulate the flow of goods, services and funds into supporting the implementation of the government's job. The purpose of this study is to analyze the suitability of the SAI management system procedures and regulations, analyze the course of the reconciliation process, and analyze the use of information systems related to Accounting Institution System on BKKBN SULUT. The analytical method used is descriptive comparative method which is a method for finding answers fundamentally about causation by analyzing factors of occurrence or the appearance of certain phenomena. The results showed that the organizational structure has described the separation of responsibilities and authority, especially the things related to the SAI that consist of SAK and SIMAK-BMN, the implementation of the SAI in BKKBN SULUT has not been fully implemented in accordance with applicable regulations, both internal and external reconciliation generally been accomplished by the procedure and only experienced by technical errors, while the information relating to the SAI system has been implemented properly and structured.
PENGARUH DISKUSI VERBAL DALAM REVIEW KERTAS KERJA AUDIT, PENGALAMAN KERJA, DAN MOTIVASI TERHADAP KINERJA AUDITOR PADA KANTOR BPK RI PERWAKILAN SULAWESI UTARA Marunduh, Andrew P.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13561

Abstract

Demands the implementation of public sector accountability towards the realization of good governance and claen governance in Indonesia is increasing. There are three main aspects that support the creation of good governance, namely monitoring, control and inspection. CPC was tasked to inspect / audit and give opinion on the financial statements prepared by the government. The purpose of this research is to know about the effect of verbal discussion in the review of audit working papers, work experience, and motivation on the performance of auditors in BPK RI Representative Office of North Sulawesi. Objects that are examined in this study is the Office of BPK RI Representative of North Sulawesi with a total population of 65 Auditor taken by census method. The independent variables used in this study is the verbal discussion (X1), work experience (X2) and motivation (X3), and the dependent variable is the performance of auditors (Y). This study uses multiple regression analysis and primary data in the form of a questionnaire, while for hypothesis testing done partially. Based on the analysis results can be seen the results of F = 12.876 and F table with a confidence level of 95% which df 1 (4-1) and df 2 (65-4-1) is a significant result by 2.76 to 0.000. So it can be seen that F count> F table it can be concluded that Ho is rejected and Ha accepted. Furthermore, it can be seen in the significant 0,000 <0.05, it can be stated that Simultaneously, variable Verbal discussions, work experience and motivation significantly influence Auditor Performance. Results thitung for Verbal Discussion variable (X1) = 5777 and the significant table = 0.000 and 2.000. From these results it can be seen that thitung> ttable can be stated that Ho refused and Ha is received and the significant level of 0.000 <0.05 Thus Verbal Discussions Auditor significantly influence performance. Results thitung to experience variable (X2) = 2.245 and 0.028, and significantly table = 2.000. From these results it can be seen that thitung> ttable can be stated that HO rejected and Ha is received and a significant level of 0.028 <0.05 Thus Work Experience Auditor significant effect on performance. Results thitung for motivation variable (X3) = 2,995 and 0,024 significant and table = 2.000. From these results it can be seen that thitung> ttable can be stated that HO rejected and Ha is received and a significant level of 0.028 <0.05 Thus a significant effect on performance motivation Auditor. Keywords: Verbal discussions, work experience, motivation, and Auditor Performance

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