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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 4, No 1 (2011): Jurnal Telaah " : 7 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENUNJUKAN KANTOR AKUNTAN PUBLIK SEBAGAI AUDITOR EKSTERNAL Basyiruddin Nur; Muhammad Nur Yahya
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research is to study the influence of several factors namely, reputation, competence, independency, fee, duration of audit and related regulations to the appointment of Public Accounting Firm as external auditor to execute general audit to the financial statements.This research used simple random sampling technique of survey by questionnaires whose respondents were the companies demanding general audit services provided by Public Accounting Firm.The result of this research indicates that several factors influence the decision of appointment of Public Accounting Firm as external auditor as follow : (1) independency of Public Accounting Firm. (2)audit fee (3) duration of fieldwork and submission of final audit report. (4) related regulation either upon to Public Accounting Firm or to it’s client. While on the other hand the reputation and competence factors do not influence to appointment of Public Accounting Firm as external auditor. Keywords : Public Accounting Firm, reputation, competence, independence, fee, duration of audit, regulations.
ANALISIS MANFAAT INSENTIF PAJAK PENGHASILAN DAN PENGARUHNYA PADA KEPATUHAN WAJIB PAJAK Studi tentang Kepuasan Wajib Pajak terhadap insentif pajak pada perusahaan PMA Agribisnis Tahun 2000 s.d 2007 Sutrisno Ali; Bunasor Sanim; Harianto Harianto; Setiadi Djohar
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Tax incentives are demanded by both tax payers and government to facilitate the business climate in the right way.  From the government point of view, tax incentives are government’s sacrifice to promote investments in the certain industry or locations; on the other hand, from taxpayer’s point of view, it is an opportunity to develop their business as more funds are available from less tax liabilities. Government should be careful to give tax incentives since target tax revenue has become larger and larger.  On the other hand, taxpayers are skeptic with the tax incentives whether there are any benefits for their business.      The answer to the skepticism depends on taxpayer’s satisfaction on the tax incentives received.  Based on the result of this research to the agribusiness foreign investor’s samples, the degree of satisfaction from the tax incentives is varied.   It depends on the type of tax incentive, business characteristic of tax payer and the countries of investors. In micro economics theory, satisfaction to a firm’s product usually leads to the loyalty to the product itself and furthermore leads to sales increasing.  In line with the economic theory, tax payer’s satisfaction to a tax incentive will lead to the tax compliance and in a democratic country, the voluntary tax complience is the best foundation to increase tax collectibility..  This research noted that there are correlation between tax satisfaction to a tax incentive and taxpayer’s compliance. Keywords: Tax incentives, investment,  tax satisfaction,  voluntary tax complience 
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK INDONESIA) Maya Febrianty Lautania
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research performed at Public accountant Office (CAP) which is distributed in some province in Indonesia, with aim of the reserach is to know influence Time Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors performance which works for public accountant Office of parsial influence or simultaneously.Responden in this research is auditors at Public Accountant office which is registered in Institute Akuntan Publik Indonesia (IAPI). This research type has the character of correlational with number of sample 91 auditor from population a number of  998 inscribed CAP auditor  which is random chosen  within region based.  Path analysis is used as a data analytical technique.Based on result of analysis it is concluded that Time Budget Pressure, Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors Performance in simultaneously. Time budget pressure has an effect to auditors performance, locus of control has a insignificant negative effect to auditors performance and  dysfunctional audit behavior has an effect  to auditors performance. Keywords : Time Budget Pressure, Locus of Control, Dysfunctional audit behavior, auditors performance.
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP JOB RELEVANT INFORMATION SERTA IMPLIKASINYA PADA SENJANGAN ANGGARAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN BIREUEN) Rida Fani Bulan
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purposes of this research were to know: (1) the effect of budgetary participation on budget objective clarity; (2) the effect between budgetary participation and the clarity of budget objectives on job relevant information simultaneously and partially; (3) the effect of budget, budget objective clarity, and job relevant information on budgetary slack either simultaneously and partially.            The result showed that the budgetary participation affected the budget objective clarity. The result also showed that budgetary participation and budget objective clarity influenced simultaneously and partially on job relevant information. The Budgetary participation, budget objective clarity and job relevant information affected simultaneously and partially the budgetary slack. Keywords: Budgetary Participation, Budget objective Clarity, Job Relevant Information, Budgetary Slack
ANALISIS PENGARUH PEMBIAYAAN MODAL VENTURA TERHADAP PENDAPATAN PERUSAHAAN PASANGAN USAHA (PPU) DARI PT. SARANA ACEH VENTURA Musfiari Haridhi
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The aim of this research is to examine and to analyze whether Venture Capital influences the income of Venture Partners who get investments from PT. Sarana Aceh Ventura. The Population in this research are venture partners getting investment from PT. Sarana Aceh Ventura in 2007 and the location of venture partners is in Banda Aceh City. Sample is choosen by purposive sampling method.  Type of data in this research is secondary datas getting from 35 (thirty five) venture partners as the respondents. The datas are about the amount of venture capital given by PT. Sarana Aceh Ventura and the average income in a month of venture partnes.  The result of this research indicate that venture capital significantly influence the income of venture partners, And the venture capital has a medium relation to improve the venture partners’s income, or venture capital has medium interaction in supporting venture relations’s income. Keyword  :  Venture Capital, The Income of Venture Partners who get investment from PT. Sarana Aceh Ventura.
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Riha Dedi Priantana; Ade Yustian
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to provide empirical evidence about the effect of managerial ownership, institutional ownership, audit committee, board size, composition of the board of commissioners on the disclosure of corporate social responsibility (CSR).This research was conducted at financial companies listed in Indonesia Stock Exchange (BEI). The population of this research is all financial firms in the periods 2007-2008. Sampling was done by using purposive sampling techniques, the company that fulfilled the criteria that is revealed in the annual report and CSR GCG structure during the years of observation in the financial statements. Data collection was done by searching selected company annual report into the sample.The type of data used are secondary data. The data used is the annual report for the years 2007-2008 obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM). The data analysis was conducted using the help of software (software) Courses Statistics Package for Social Science (SPSS) version 17.0.The results showed that the independent variables showed individual test managerial ownership negatively affect the disclosure of CSR with a significance level of 0.008. Institutional ownership has no significant effect of CSR disclosure. The audit committee had no significant impact of CSR disclosure. The size of the board of commissioners have a significant effect on the disclosure of CSR with a significance level of 0,000. The composition of the board of commissioners have a significant effect on the disclosure of CSR with a significance level of 0.044. Test results with the same independent variables showed a significant effect partially because not all significant variables, only variables and managerial ownership, the audit committee, board size and composition of the board of commissioners who have a significant effect on the disclosure of CSR, while institutional ownership has no effect on the level of CSR disclosure significance 0.252. Keywords: CSR, Managerial Ownership, Institutional Ownership, Audit Committee, the size of the Board of Commissioners, the composition of the Board of Commissioners.
PENGARUH MOTIVASI KERJA TERHADAP PELAKSANAAN FUNGSI MANAJEMEN KEUANGAN DALAM PENGELOLAAN PENDAPATAN NEGARA BUKAN PAJAK (PNBP) DAN DAMPAKNYA TERHADAP PELAKSANAAN AKUNTABILITAS KEUANGAN PADA UNIVERSITAS SYIAH KUALA Alfi Syahril Fuadi Jaya
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

  This study is done at the Syiah Kuala University which aim to examine the influence of job motivation and the implementation of financial management to the implementation of financial accountability either simultaneously or partially.This research used census method. Respondents of this research are finance organizer at Syiah Kuala University.  The objective of this research is to be able to seek the influence between job motivation, the implementation of financial management and the implementation of financial accountability. This research use 18 populations peoples. The data used are primary data by using questionnaires to the respondents directly. Technics of data analysis used is path analysis. Results of this research indicate that by simultaneously or partially job motivation and the implementation of financial management have influence to the implementation of financial accountability. Job motivation has influence to the implementation of financial management  Keyword: job motivation, the implementation of financial management and the implementation of financial accountability

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