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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 8, No 1 (2015): Jurnal Telaah " : 7 Documents clear
Pengaruh Capital Adequacy Ratio, Non Performing Loan, dan Rentabilitas terhadap Jumlah Pemberian Kredit (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study purpose  to determine the influence of Capital Adequacy Ratio, Non-Performing Loans and profitability of the credit amount on the bank listed on the Indonesia Stock Exchange.This research is a research study population census which includes all banking companies as much as 18 banks. Data and information needed in this research are secondaryer data, obtained by means of data collection based on records that have been available in Indonesia Stock Exchange to classify financial data based on criteria that have been determined by multiple linear regression model.The results showed that the Capital Adequacy Ratio, Non-Performing Loans and profitability simultanously influence  the amount of credit at banks listed on the Indonesia Stock Exchange. While partially show that Capital Adequacy Ratio and indicates the direction of influence negatively on the amount of credit, Non-Performing Loans and showing the direction of impact negatively on the amount of lending and profitability impact and demonstrate a positive direction on the amount of credit at banks listed on the Indonesia Stock Exchange.KEYWORDS : Capital Adequacy Ratio, Non Performing Loan, Profitability and  amount of credit
Pengaruh Ukuran Legislatif, Kemakmuran Pemerintah Daerah, Ukuran Pemerintah Daerah dan Intergovernmental Revenue terhadap Kinerja Keuangan Pemerintah Daerah (Studi Pada Kabupaten/Kota Di Aceh Tahun 2010 s.d 2014) Marhawai Marhawai
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of the legislative measure, the prosperity of the local government, the size of the local authority and intergovernmental revenue on the financial performance of local governments. This study is hypothesis testing with secondary data sources and being analyzed using path analysis. The population in this study are all districts / cities in Aceh government, amounting to 23 districts / cities with a span of years 2010 until 2014. The results showed that (1) the size of the legislature, the prosperity of the local government, the size of local government and intergovernmental revenue collectively the same effect on the financial performance of local government, (2) partially, the size of the legislature and the size of local government negatively affect the financial performance of local governments, (3) partially prosperity of local governments and intergovernmental revenue positive effect on the financial performance of local governments.KEYWORDS : The size of the legislature, the prosperity of the local government, the size of local government, intergovernmental revenue and financial performance of local governments
Pengaruh Kompetensi, Independensi dan Etika Audit terhadap Kualitas Audit Pada Inspektorat Aceh Zacki Qamal
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The study purposes of this study was to examine the influence of competence, independence and auditor ethics on audit quality of the Aceh Inspector institution, both jointly simoutltaneously and individually. The population in this study were all auditors at the Aceh Inspectorat Institution as many as 83 people, while the data sources in this study were primary data from questionnaire surveys in the form of structured statements. The results showed that auditor's competence, independence and ethics had a positive effect on the audit quality.KEYWORDS : Competence, Independence, Auditor Ethics, and Audit Quality
Pengaruh Debt Default, Kualitas Audit, dan Opini Audit Tahun Sebelumnya terhadap Opini Going Concern Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Zulvia Yeni Firnanda; Islahuddin Islahuddin; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospectsof a company as consideration before deciding on an investment decision. The objective  of this research is to examine and analyze the influence of  debt default, audit quality, and previous audit opinion toward going concern audit opinion at manufacturing companies listed at Indonesia Stock Exchange from 2010-2014. The research type used in this research is vericative research or hypothesis testing research.The sample consists of 105 manufacturing companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2014. The data used in this research was secondary data and being selected by using purposive sampling method. The method of data analysis is using logistic regression analysis to measure going concern audit opinion. Results of this study demonstrate that the debt default and  previous audit opinion have a positive relationship  to going concern audit opinion. On the other side, audit quality do not have any influence  towards going concern audit opinion. Simultaneous testing concluded that all the independent variables affect the dependent variable at 87,5 percent.KEYWORDS : debt default, audit quality, previous audit opinion, going concern audit opinion
Analisis Tingkat Kecukupan Modal Dan Loan to Deposit Ratio Terhadap Profitabilitas Hiras Pasaribu; Rosa Luxita Sari
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The study purposes to determine the magnitude of the effect level of Capital Adequancy (Capital Adequancy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. The research are the banks that being 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 analysis. 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)
Pengaruh Belanja Pegawai, Belanja Modal, Investasi Pemerintah dan Pembayaran Utang Pemerintah Daerah terhadap Flypaper Effect Di Provinsi/ Kabupaten/ Kota Pemerintah Aceh Aulia Fikki
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of personnel expenditure, capital expenditure, government investment and local government debt payments either together or partially to flypaper.The population in this experiment is all local governments in Aceh Province, total population of more than 24 local governments consisting of 23 districts / cities and 1 province. This study used secondary data, namely of audited local government financial statements. The analytical method used in this study was the logistic regression analysis. The results of this study indicate that personnel expenditures, capital expenditures, government investment and local government debt payments  together and partially significantly to the  flypaper affect. With variable personnel expenditure, capital expenditure, government investment have negative significant to flypapaer effect and variable local government debt payments have positive significant to flypapae effect.KEYWORDS : personnel expenditure, capital expenditure, government investment, local government debt payments, flypaper effec
Pengaruh Set Kesempatan Investasi Terhadap Manajemen Laba dan Dampaknya terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2009 Juanna Juanna
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): 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 investment opportunity set (IOS) toward the discretionary accruals and its effect toward stock return on listed companies from the manufacturing sector at the Indonesia Stock Exchange (BEI) for the year 2007-2009. The investment opportunity set is measured by using market to book assets ratio. Earnings management is estimated by using discretionary accruals (Modified Jones Model, 1991) and stock return is measured by using cumulative stock return. The research type used in this research is verificative research or hypothesis testing research.       The target population of this research is listed companies from the manufacturing sector at the Indonesia Stock Exchange which do earnings management by income-increasing discretionary accruals strategy. By using census method and unbalance panel data, there are 138 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. Data is analyzed by using standardized multiple regression model (path analysis). The results of this research show that (1) investment opportunity set has very low negative influence to earnings management, and (2) discretionary accruals has very low negative influence to stock return.KEYWORDS : Investment opportunity set, earnings management, stock return

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