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INDONESIA
Jurnal Telaah dan Riset Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 10, No 1 (2017): Jurnal Telaah " : 7 Documents clear
Pengaruh Partisipasi Masyarakat, Transparansi Kebijakan Publik dan Pengetahuan Anggota Dewan terhadap Pengawasan Anggaran Pendapatan Belanja Daerah (Studi Empiris di Kabupaten Bener Meriah) Fajarsyah Putra; Darwanis Darwanis; Mulia Saputra
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and council’s knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population  were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where  public participation, transparency of public and council’s knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight.KEYWORDS :  Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area.
Pengaruh Penerapan Anggaran Berbasis Kinerja, Kompetensi Sumber Daya Manusia Dan Disiplin Pegawai Terhadap Kinerja Aparatur Pengelola Keuangan Pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Banda Aceh Juraida Juraida; Ridwan Ridwan
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of the implementation of performance-based budgeting, human resource competencies and staff’s discipline towards the financial performance of the apparatus manager (either simultaneously or partially) on the regional work units (SKPD) Government of Banda Aceh. The population in this study were the apparatus SKPD that play role in financial management consisting of Budget Users (PA), Financial Administration Officer (PPK) and treasurer of 38 SKPD in Government of Banda Aceh with  total population of 114 people. The analytical method used in this study was multiple linear regression. This study used primary data, from respondents' answers to the questionnaire statement. The results showed that the implementation of performance-based budgeting, human resources competencies and employee discipline either simultaneously or partially affected the performance of the apparatus of financial management at SKPD Government of Banda Aceh.KEYWORDS : Performance-based Budgeting, Human Resources Competency, Employee Discipline and Performance Financial Management Apparatus
Pengaruh Risiko Sistematik, Konservatisme Laba, dan Corporate Social Responsibility Terhadap Earning Response Coefficient Anis Rahayu; Titis Puspitaningrum Dewi Kartika
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The earnings information published by the company through the annual report is the basis for the investors to make an investment decision. The investor reaction to the earnings announcement could be seen from the movement of stock prices around the publication date of the annual report. This reaction is affected by several factors, where this study aimed to analyze the effect of systematic risk, earning conservatism, and corporate social responsibility towards earning response coefficient. The subjects of this study consisted of manufacturing companies listed in Indonesia Stock Exchange in period 2013-2015 and selected by purposive sampling. The method of data analysis used was multiple linear regression. The result of this study was systematic risk didn’t have significant effect on earning response coefficient, earning conservatism didn’t have significant effect on earning response coefficient, and corporate social responsibility had negative significant effect on earning response coefficient.KEYWORDS :  earning response coefficient, systematic risk, earning conservatism, corporate social responsibility.
Pengaruh Pemahaman Standar Akuntansi Pemerintahan Berbasis Akrual, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Efektivitas Penyusunan Laporan Keuangan dengan Gaya Kepemimpinan Sebagai Pemoderasi pada Badan Peradilan Se-Aceh Muthmainnah Muthmainnah; Hasan Basri
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership style towards the effectiveness of financial statements preparation either simultaniously or partially. The population in this experiment was the entire unitworks on Courts in Aceh Provincewith total population of 43 units. Primary data used in this studywas a questionnaire distributed directly to 86 respondents. The analytical method used in this study was the interaction regression analysis. The results of this study demonstrated an understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership styles simultaniously and partially affecteds the effectiveness of the preparation of financial statements, while moderation not all strengthening the effectiveness of the preparation of the financial statements.KEYWORDS : Understanding of accrual-based government accounting standards, Utilization of information technology, Organizational commitment, Leadership style, the effectiveness of the preparation of the financial statements.
Analisis Pengaruh Risiko Litigasi dan Perlindungan Investor Terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) Putri Clara Shinta; Nanang Shonhadji
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The quality of the financial statements is an important basis for decision-making parties concerned with the company. This study aimed to obtain empirical evidence about the relationship between the quality of financial reporting, litigation risk, and investor protection. The study used sample of companies listed on the Indonesia Stock Exchange over the period 2012-2014. Data were obtained by purposive sampling method based on certain criteria. The final samples used in this study were 88 companies. Technical analysis used in this research was analysis of Multiple Linear Regression Analysis. Statistical test results showed that the risk of litigation research significant positive effect on discretionary accruals, whereas investor protection does not affect the quality of financial reporting.KEYWORDS :  The quality of financial statements, litigation risk, and investor protection.
Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung) Lego Waspodo; Dona Primasari; Indayani Indayani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study examined the antecedent variables of  implementation  accrual basis system and its consequences.  The  antecedent variables are : adaptation  and the manager support.  The Concequences are  satisfaction and  performances of the officer . This research represented the empirical test which was usingconvienence sampling  technics in data collection.  Data were collected from 107 officers of the local government  in Lampung province.  Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination  indicated that four  hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer.
Pengaruh Pendidikan, Pelatihan, Beban Kerja, Pengalaman Kerja, dan Pemahaman Standar Akuntansi Pemerintahan terhadap Kemampuan Penyusunan Laporan Keuangan oleh Pejabat Penatausahaan Keuangan pada Satuan Kerja Perangkat Daerah di Lingkungan Pemerintah kabupaten Aceh Utara Dede Suryani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of education, training, workload, work experience and understanding of government accounting standards on the ability to prepare financial statements by Financial Administration Officer (PPK) in the working Unit of the Local Governments of North Aceh Regency either simultneously or partially. The population in this study were 63 respondents including the Financial Administration Officer (PPK) in SKPD in North Aceh regency.. Data used in this study were primary data through questionnaires. Data analysis method used was multiple linear regression analysis. The results showed that education, training, workload, work experience and understanding of government accounting standards influenced the ability to prepare the financial statements by Financial Administration Officer (PPK) either simultaneously or partially  on SKPD in North Aceh regency government environment. Thus, all the results of this study support the hypothesis.KEYWORDS :  Education, Training, Workload, Work Experience, Understanding of Government  Accounting Standards and The Ability of the Financial Statements by The Apparatur.

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