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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 9, No 1 (2016): Jurnal Telaah " : 7 Documents clear
Faktor-Faktor yang Mempengaruhi Kepatuhan Individu dalam Membayar Pajak pada Kantor Pelayanan Pajak Pratama Banda Aceh Maulida Maulida; Mirna Indriani
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to examine the factors that influence individual compliance in paying taxes on the Tax Office Pratama Banda Aceh either simultaneously or partially. The population in this study are 100 respondents who are registered taxpayers on the Tax Office Pratama of Banda Aceh. Source data used are primary data through questionnaires delivered directly. Data analysis method used is multiple linear regression analysis. The results showed that the awareness of taxpayers, dissemination of taxation, tax knowledge and modernization of the tax administration system affect the individual compliance in paying taxes on the Tax Office Pratama Banda Aceh either simultaneously or partially. Thus, all the results of this study support the hypothesis.KEYWORDS : awareness of taxpayers, dissemination of taxation, tax knowledge, the modernization of the tax administration system and individual compliance in paying taxes.
Pengaruh Motivasi, Diskusi dalam Reviu Audit, Kompleksitas Tugas, dan Tekanan Waktu terhadap Kinerja Auditor (Studi Pada Inspektorat Kabupaten/Kota Di Provinsi Aceh) Hujjatun Munawarah; Yossi Diantimala
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to determine the effect of the motivation, discussion of audit review, task complexity, and time pressure to the performance of auditors. This research was conducted in Inspektorat Kabuoaten/Kota in the province of Aceh. The sample selected using purposive sampling were 75 auditors. Data obtained by distributing questionnaires to auditors and analysis techniques used were multiple linear regression. The research results showed that motivation and discussion of audit review significant possitive effect the performance of auditor in Inspektorat Kabupaten/Kota in the province of Aceh. While the task complexity and time pressure does not effect the performance of auditor in Inspektorat Kabupaten/Kota in the province of Aceh.KEYWORDS : motivation, discussion of audit review, task complexity, time pressure, and Performance of auditor
Pengaruh Koefisien Respon Laba terhadap Financial Leverage dan Risiko Sistematis (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Amas Augustian Harahap
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research is to examine and analyze the influence of financial leverage and systematic risk towards earning response coefficients on listed manufacturing companies at the Indonesia Stock Exchange in 2009, 2010, and 2011. The research type used was verificative reaserch by using census method. The target population of this research were listed manufacturing companies at the Indonesia Stock Exchange which have positive unexpected earnings and positive earnings for three years. After being selected, the target population for 2009-2011 were 13 emitens. Thetotal research population were 39 observation (13 emitens for three years observation). The data used in this research were secondary data, which were obtained from audited financial reporting for the book year ended December 31, 2009, 2010, and 2011 and also stock price and composite stock price index data during the observation period which published by the stock market reference center at the Indonesia Stock Exchange. The results of this research showed that financial leverage and systematic risk simultaneously influence to earning response coefficients. Partially financial leverage had positive influence to earning response coefficients and systematic risk has negative influence to earning response coefficients.KEYWORDS : Earning response coefficients, financial leverage, and systematic risk
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan dengan Pengendalian Intern sebagai Pemoderasi pada Satuan Kerja Perangkat Daerah di Lingkungan Kabupaten Bener Meriah Ismathut Diny; Fazly Syam BZ
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Tujuan Penelitian untuk menguji pengaruh pemanfaatan sistem informasi akuntansi keuangan daerah dan komitmen organisasi terhadap kualitas laporan keuangan dengan pengendalian intern sebagai pemoderasi (baik secara simultan maupun parsial). Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah di Lingkungan Kabupaten Bener Meriah dengan populasi berjumlah 40 SKPD. Penelitian ini menggunakan data primer berupa jawaban responden terhadap pernyataan kuesioner. Responden pada penelitian ini adalah orang-orang yang terlibat dalam pelaporan keuangan, yaitu: Kuasa Pengguna Anggaran (KPA), Pejabat Penatausahaan Keuangan (PPK), bendahara pengeluaran, dan Pembantu Pejabat Penatausahaan Keuangan (Pembantu PPK) pada masing-masing SKPD. Metode analisis yang digunakan pada penelitian ini adalah Moderate Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi akuntansi keuangan daerah secara parsial berpengaruh positif terhadap kualitas laporan keuangan, komitmen organisasi secara parsial berpengaruh negatif terhadap kualitas keuangan, pengendalian intern sebagai pemoderasi memperlemah hubungan pemanfaatan sistem informasi akuntansi keuangan daerah dengan kualitas laporan keuangan, pengendalian intern sebagai pemoderasi memperkuat hubunngan komitmen organisasi dengan kualitas laporan keuangan, dan secara simultan pengendalian intern sebagai pemoderasi memperkuat hubungan pemanfaatan sistem informasi akuntansi keuangan daerah dan komitmen organisasi dengan kualitas laporan keuangan.KEYWORDS : Kualitas Laporan Keuangan, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, Komitmen Organisasi, Pengendalian Intern.
Pengaruh Profitabilitas, Likuiditas, dan Free Cash Flow Terhadap Dividen Tunai dan Dampaknya Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Yunita Sahputri; Islahuddin Islahuddin; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is aimed to examine the effect of profitability, liquidity, and free cash flow to cash dividend and the effect of cash dividend on firm value. The population used in this research were banking companies listed in Indonesia Stock Exchange during the period of 2009 to 2011. Methods of data analysis performed in this study using path analysis test. This research gave results that profitability, liquidity, and free cash flow simultaneously or partially had positive effect on cash dividends, and cash dividends has positive effect on firm value.KEYWORDS : Profitability, Liquidity, Free Cash Flow, Cash Dividend, Firm Value
Pengaruh Partisipasi Anggaran, Motivasi Kerja dan Sistem Pengendalian Internal terhadap Kinerja Manajerial Elvia Hasmaneta Hamdani; Hasan Basri
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh partisipasi anggaran, motivasi kerja dan sistem pengendalian internal terhadap kinerja manajerial  pada SKPK lingkup Kabupaten Aceh Barat. Penelitian ini bersifat penelitian sensus, dimana penelitian menggunakan seluruh elemen populasi menjadi data penelitian. Populasi yang digunakan dalam penelitian ini adalah seluruh kuasa pengguna anggaran (KPA) di Kabupaten Aceh Barat  yang berjumlah 46 orang. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Jenis data yang digunakan pada penelitian ini adalah data primer. Untuk  analisis data dilakukan dengan menggunakan software Statistical Package for Social Science (SPSS). Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukan bahwa secara bersama-sama partisipasi anggaran, motivasi kerja dan sistem pengendalian internal berpengaruh  terhadap kinerja manajerial. Sedangkan secara terpisah ditemukan partisipasi anggaran berpengaruh negatif terhadap kinerja manajerial, motivasi kerja berpengaruh  positif terhadap kinerja manajerial dan sistem pengendalian internal berpengaruh positif terhadap kinerja manajerial.KEYWORDS : Partisipasi Anggaran, Motivasi Kerja, Sistem Pengendalian Internal, Kinerja Manajerial
Analisis Kualitas Informasi Pelaporan Keuangan pada Satuan Kerja Kantor Wilayah Kementerian Agama Provinsi Aceh Fahriani Fahriani; Darwanis Darwanis
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Demands for greater public accountability for the implementation implications for public sector management to provide information to the public, one of which is the accounting information in the form of financial statements. Criteria and elements forming the information that makes the quality of information in the financial statements of the government must be known at each business unit. This study aimed to analyze the quality of financial reporting information at the working unit of the Regional Office of Religious Affairs of Aceh province. The population in this study is the entire work unit office in the Ministry of Religion of Aceh totaling 103 work units. The results showed the presence of the competence of human resources and the implementation of internal controls and the implementation of accrual accounting is applied properly will make the quality of financial reporting information at the working unit at the Regional Office of the Ministry of Religion of Aceh increasingly meet the standards.KEYWORDS : human resource competencies, internal controls, accrualbased accounting and the quality of financial reporting information

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