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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 4, No 2 (2011): Jurnal Telaah " : 7 Documents clear
PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta) Ainia Salsabila; Hepi Prayudiawan
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research examines the influence of accountability, audit knowledge, and gender to quality of work of internal auditors. The respondents in this study were auditors who worked for The Inspectorate of DKI Jakarta Province. The number of auditor who observed in this study was 68 auditors. They came from some auditors who worked in The Inspectorate of DKI Jakarta Province. The method of determining the sample was purposive sampling method, the data processing methods. That used by researcher were the multiple regression analysis.The result shows that the accountability, audit knowledge and gender simultaneously and significantly to quality of work of internal auditors. Keyword: accountability, audit knowledge, gender, quality of work of internal auditor.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evi Mutia; Zuraida Zuraida; Devi Andriani
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to examine and analyses about the effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure. The type of data used are secondary data, the data used are the annual report to manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2006-2008. This study aims to examine and analyses about the effect, variables simultaneously test or the test individual effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure.This research indicates that (1) company size, profitability and size of board of commissioner have a significant influence on the corporate social responsibility disclosure. (2) Company size have a significant influence on the corporate social responsibility disclosure.(3) Profitability have not a significant influence on the corporate social responsibility disclosure.(4)size of board of commissioner have a significant influence on the corporate social responsibility disclosure.Keywords: Company Size, Profitability, Size Of Board Of Commisioner and Corporate Social Responsibility Disclosure
ANALISIS TINGKAT KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS Hiras Pasaribu; Rosa Luxita Sari
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to determine the magnitude of the effect level of Capital Adequacy (Capital Adequacy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. Banks that are the object of research is the banks that are ranked according to ICMD 2009. The data used is the ratio of CAR, LDR, and profitability (ROA) in 2004 to 2008. Data were analyzed with multiple regression. Research shows simultaneously and partial capital adequacy ratio (CAR) and the level of Loan to Deposit Ratio (LDR) have a significant effect on profitability (ROA). Keywords: CAR, LDR, and profitability (ROA
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Memiliki Usaha Warung Kopi di Kota Banda Aceh) Rahmawaty Rahmawaty; Endang Surasetyo Ningsih; Wida Fadhlia
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

 This research aimed to examine and analyze factors that affect willingness to pay taxes. These factors are the awareness of tax paying, knowledge and understanding of taxation regulation, and  good perception of the effectiveness of the tax system.Data of this research was collected through questionnaires distribution to the taxpayer who has coffee shop business in Banda Aceh. The data were analyzed using the SPSS program to test whether the model used in this study appropriates as the model analyzed.The empirical results show that not all the above factors has influence on the willingness of taxpayers to pay taxes, only the awareness of tax paying has influence on the willingness of taxpayers. The other factors that are knowledge and understanding taxation regulation and good perception of the effectiveness of the tax system have not significant impact on the willingness to pay taxes. This research is expected to give a view to related parties that are constantly faced to the extensification and intensification of taxes about how to solve this problem. The solution requires hard work from the Tax Service Office to make socializing even harder to the taxpayers, thus increasing the knowledge and understanding of taxation regulation, also good perception of the effectiveness of the tax system. Therefore, it can help increase the willingness of taxpayers to pay taxes. Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxation regulations, a good perception of the taxation system.
PENGARUH LABA, ARUS KAS OPERASI, ARUS KAS BEBAS, DAN PEMBAYARAN DIVIDEN KAS SEBELUMNYA TERHADAP DIVIDEN KAS YANG DITERIMA OLEH PEMEGANG SAHAM (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Muhammad Ridh Ramli; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of this research is to examine and analyze the influence of earnings, operating cash flow, free cash flow,  and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders on listed companies from the manufacturing sector at the Indonesia Stock Exchange for the year 2001-2005. The research type used is verificative research by using census method.The target population of this research is listed companies from the manufacturing sector at the Indonesia Stock Exchange which have positive earnings, operating cash flow, free cash flow and pay cash dividend both current year and last year. After being selected, there are 11 companies as target population. Because this research is done for five years, the total observations are 55. The multiple regression model is used to examine the influence of earnings, operating cash flow, free cash flow, and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders.The results of this research show that (1) earnings, operating cash flow, free cash flow, and last year cash dividend simultaneously have influence toward cash dividend received by stock holders, (2) partially, earnings, free cash flow, and last year cash dividend have positive influence toward cash dividend received by stock holders, whereas operating cash flow has negative influence toward cash dividend received by stock holders. Keywords: earnings, operating cash flow, free cash flow, and cash dividend
PENGARUH ANGGARAN WAKTU AUDIT, KOMPLEKSITAS DOKUMEN AUDIT DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA BADAN PEMERIKSAAN KEUANGAN (BPK) REPUBLIK INDONESIA PERWAKILAN PROVINSI ACEH Nadirsyah Nadirsyah; Mirna Indriani; Iskandar Usman
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is done at BPK branch office Aceh Province  which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially.        Responden of this research is auditors at BPK branch office Aceh Province.  The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling with 56 auditors samples of populations 99 auditors who is taken at stratified random sapling. Technics of data analysis  used is multiple linears regression.       Result of this research indicate that the time budget audit, complexsity of audit document and auditor experience by simultaneously have significan influence toward judgement audit sampling. By partially just time budget audit have significan influence toward judgement audit sampling, but complexsity of audit document and auditor experience do not have significan influence toward judgement audit sampling.  Keyword : time budget audit, complexsity of audit document, auditor experience and judgement audit sampling.
PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN Isma Coryanata
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important.            This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced  from 87 enterprises in service.            The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.Key words: technology be management accounting system informatiointensity of market     competition and business unit performance

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