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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 6, No 2 (2013): Jurnal Telaah " : 7 Documents clear
PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN Rizqy Fadhlina Putri; Azhar Maksum; Erwin Abubakar
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of the research was to verify the influence of perception on profession, ethical awareness, and auditor’s independency, simultaneously and partially, on the commitment of public accountant’s profession in Medan. The data were gathered by conducting field survey, that is, by distributing questionnaires. The samples were taken by using purposive sampling technique. The data were primary data, obtained from giving 40 questionnaires to 20 public accountant offices in Medan. There were 34 obtained questionnaires which were processed. The data were analyzed by using multiple regression analysis with an SPSS 19 software program. The result of the research showed that, simultaneously (F test), the three independent variables (perception on profession, ethical awareness, and auditor’s independency) had significant influence on the commitment of public accountant’s profession. Partially, perception on profession, and auditor’s independency  influenced the commitment of public accountant’s profession respectively.Keywords : Perception on Profession, Ethical Awareness, Auditor’s Independency, Commitment of Profession
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Darwanis Darwanis; Sephi Chairunnisa
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research aims to study was done in order to test : ( 1 ) the effect of the application areas of financial accounting , financial reporting quality control , and budget goal clarity on accountability Aceh government performance , ( 2 ) the effect of the application of financial accounting performance accountability of government to the regions of Aceh , ( 3 ) the effect on the financial statements of the quality control performance accountability Aceh government , ( 4 ) the influence of budget goal clarity on government performance accountability Aceh .The population in this study were all officials involved in financial processes, reporting and budget consisting of the Head of Division (Head ) and Reporting Program, Head of Section ( Kasi ) monitoring , evaluation and reporting , and the Head of Sub- section ( Kasubbag ) finances . The selection is done by using the population census methods, namely the method of election of the population used to examine all the elements that exist in the target area or researchThe results showed that the application of the area of financial accounting, financial reporting quality control , and clarity of the budget targets simultaneously affect the performance accountability of government agencies in Aceh . The application areas of financial accounting effect on performance accountability Aceh government agencies. Oversight of financial reporting quality effect on performance accountability of government agencies in Aceh . Budget goal clarity does not affect the performance accountability of government agencies in Aceh .Kata Kunci : Application of Regional Financial Accounting, Control  of  financial statement  quality, Budget target Clarity , Performance Accountability
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT Ega Budi Pranowo; Hiras Pasaribu
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study is aimed to determine the effect of disclosure of Corporate Social Responsibility (CSR), the characteristics of the enterprises in the form of company size, and Institutional Ownership on Earnings Response Coefficient (ERC). This study sampled a total of 33 manufacturing companies according to certain criteria of population. The results show the simultaneous effect of disclosure of CSR, company size and institutional Ownership of the ERC. Partial results show that the negative effect on the disclosure of CSR ERC, company size is not very influential and have a negative relationship to the ERC, and Institutional Ownership has positive influence on Earnings Response Coefficient. Keywords: CSR, Ownership, Earnings Response Coefficient.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN CASH RATIO SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSAEFEK INDONESIA Hotriado Harianja; Ade Fatma Lubis; Zainal Bahri Torong
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was 1) to test and analyze the influence of return on asset, return on equity, growth, long term debt, debt equity ratio, debt to total asset, current ratio, profit, earning per share and cash ratio on dividend policy, 2) to test and analyze the factors influencing dividend policy represented by return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio on the consumption goods registered in the Indonesian Stock Exchange, and 3) to test and analyze whether cash ratio as the moderating variable influenced the relationship between return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio and dividend policy. The population of this study was 39 consumption goods companies registered in the Indonesian Stock Exchange from 2008 to 2011, and 12 of them were selected to be the samples for this study through purposive sampling method. The data for this study were obtained from the documentation of financial reports available in the office of Indonesian Stock Exchange. The first hypothesis was procesed through Kaiser-Meyer-Olkin (MKO) method, the second hypothesis was statistically processed through multiple linear regression tests, and the third hypothesis was process through residual test using SPSS program. The result of this study showed that return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy. The result of the second hypothesis test showed that simultaneously return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy and partially only return on equity and current asset had influence on dividend policy. When cash ratio was used as the moderating variable, cash ratio did not strengthen the relationship between the variables of return on asset, return on equity, profit, long term debt, debt to total asset and current ratio and dividend policy. In other words, current ratio is not the moderating variable of dividend policy.Keywords : Return on Asset, Return on Equity, Profit, Long Term Debt, Debt to Total Asset, Current Ratio, Dividend Policy
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2010-2012 Junarwati Junarwati; Hasan Basri; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study is to examine the effect of Local Revenue and its components which include Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income on the local governments financial performance in Aceh. The population was districts/cities in Aceh Province and the unit of analysis of this study was the local government budget report (or financial statements) audited by Supreme Audit Agency (BPK). A total of 23 Local Government Financial Reports districts/cities in Aceh province with the observation period of 3 years, or 69 local government financial reports, where analyzed using the multiple linear regression model. The first finding indicates that Local Revenue affects the financial performance of the districts/cities in Aceh province. Furthermore, other results suggests that the components of the Local Revenue: Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income jointly have effect on the local  financial performance of the district/city in Aceh province.Keywords : Local Financial Performance, Local Revenue
STRUKTUR KEPEMILIKAN DAN KOMPENSASI BONUS SERTA PENGARUHNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010 Evi Juliani Pujiati; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is aimed to investigate the influence of managerial ownership, institutional ownership, and bonus compensation, both simultaneously and partially, toward earnings management on listed companies from the manufacturing sector at the Indonesia Stock Exchange (ISX) for the year 2006-2010. The research type used is verificative research or hypothesis testing research. By using census method and unbalanced panel data, there are 77 firm observations fulfilling the population criteria.The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results of this research show that (1) managerial ownership, institutional ownership, and bonus compensation simultaneously have influence toward earnings management (2) managerial ownership has negative influence toward earnings management (3) institutional ownership has negative influence toward earnings management, and (4) bonus compensation has negative influence toward earnings management. Keywords: managerial ownership, institutional ownership, bonus compensation, earnings management 
PENGARUH ARUS KAS BEBAS, COLLATERALIZABLE ASSETS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Muhammad Arfan; Trilas Maywindlan
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The aim of this study is to investigate the effect of free cash flow, collateralizable assets, and debt policy, both simultaneously and partially, to dividend policy on listed companies at Jakarta Islamic Index for the year 2007-2010. The study type used is verificative study or hypothesis testing study. By using census method and unbalanced panel data, there are 91 firm observations fulfilling the population criteria.The source of data is secondary data obtained from the capital  market reference centre at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results show that (1) free cash flow, collateralizable assets, and debt policy simultaneously have influence to dividend policy (2) free cash flow has positive influence to dividend policy (3) collateralizable assets has positive influence to dividend policy, and (4) debt policy has negative influence to dividend policy.Keywords:  free cash flow, collateralizable assets, debt policy, dividend policy

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