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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 126 Documents
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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
ACTIVITY BASED COSTING (ABC) SEBAGAI PENDEKATAN BARU UNTUK MENGHITUNG ANALISIS STANDAR BELANJA (ASB) DALAM PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD) Sri Fadilah
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The system covers all areas of financial accounting activities related to the budget. Therefore, all transactions in the local government should be an adequate bookkeeping system as a supporter of regional financial accountability, until the published financial statements. Standard analysis of expenditures / costs originated from the direction of public policy and government budgets are then developed in the strategy and priority development programs and activities that have defined the local government. Furthermore, Standard Analysis Expenditure (ASB) is a standard or guideline that is used to analyze the reasonableness of the workload or cost of any program or activity conducted in a budget year. Assessment of the ASB budget includes two things: fairness, reasonableness of workload and cost. One approach that can be used to assess the reasonableness of the standard expenditure analysis is Activity Based Costing (ABC). Activity Based Costing (ABC) is the pricing of goods or the cost of the activity based budget. This means that a trigger activity costs (cost drivers) in the approach to Activity Based Costing (ABC's). Approach Activity Based Costing (ABC) is a technique for quantitatively measuring costs and performance of an activity (the cost and performance of activities) and the allocation of resources and costs, whether by operation and by administrative personnel. It is expected that using Activity Based Costing (ABC) in determining the standard analysis of expenditure will be prepared budget revenues and government spending (budget) in an efficient and effective.  Keywords: Standard Analysis Expenditure (ASB), Activity Based Costing  (ABC) and Local Expenditures Budget (Budget)
Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung) Lego Waspodo; Dona Primasari; Indayani Indayani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study examined the antecedent variables of  implementation  accrual basis system and its consequences.  The  antecedent variables are : adaptation  and the manager support.  The Concequences are  satisfaction and  performances of the officer . This research represented the empirical test which was usingconvienence sampling  technics in data collection.  Data were collected from 107 officers of the local government  in Lampung province.  Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination  indicated that four  hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI CONTROL VARIABEL (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA) Parlindungan Parlindungan
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to simultaneously and partially analyze the influence of institutional ownership, management ownership, independent commissioners and audit committee on the integrity of the financial statements with profitability, and leverage as control variables. The research design used was causal design. The population of this study was 30 bank companies registered in the Indonesia Stock Exchange from 2009 to 2012 and 24  companies with 108 analysis units were selected to be the samples for this study through purposive sampling technique.  The hypothesis of the data obtained were processed through multiple linear regression tests by busing SPSS program. The result of the hypothesis proved that simultaneously institutional ownership, management ownership, independent commissioners and audit committee had influence on the integrity of the financial statements. While audit committee in partial a positive and significant toward integrity of the financial statements. institutional ownership, management ownership, independent commissioners in partial a negative and not significant toward integrity of the financial statements. Prediction capability from these four variable toward integrity of the financial statements is 20,% where the balance 80% is affected to other factors which was not to be entered to research model.  Keywords: Institutional Ownership, Ownership Management, Audit Committee and Independent Commissioner, and The Integrity of Financial Statements.
PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kota Banda Aceh) Safrida Yuliani; Nadirsyah Nadirsyah; Usman Bakar
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Penelitian ini dilaksanakan atas dasar adanya fenomena hasil audit Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) bahwa laporan keuangan pemerintah daerah tidak memenuhi kriteria sebagai syarat-syarat laporan keuangan yang berkualitas. Kriteria dan unsur-unsur pembentuk kualitas laporan keuangan yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang mempengaruhi kualitas laporan keuangan tersebut diduga adalah pemahaman akuntansi (X1), pemanfaatan sistem informasi akuntansi keuangan daerah (X2) dan peran internal audit (X3).Populasi dalam penelitian ini SKPD yang menyampaikan laporan keuangan. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis. Data yang diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara simultan maupun secara parsial.Hasil penelitian menunjukkan bahwa kesemua variabel independen yang diturunkan secara bersama-sama (simultan) berpengaruh positif terhadap kualitas laporan keuangan. Hal ini ditunjukkan oleh nilai R2 sebesar 0,281 lebih besar dari nilai 0. Pengaruh sebesar 28,1% menunjukkan bahwa pengaruhnya lemah karena nilai koefisien determinasi R2 = 0,281 lebih kecil dari 0,5. Diduga masih ada faktor lain yang mempengaruhi kualitas laporan keuangan. Sementara itu hubungan antara variabel independen dengan variabel dependen secara parsial menunjukkan bahwa pemahaman akuntansi mempengaruhi kualitas laporan keuangan sebesar 20,7%, pemanfaatan system informasi akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan sebesar 5% dan peran internal audit mempengaruhi kualitas laporan keuangan sebesar 12,1%. Kata kunci : Pemahaman Akuntansi, Sistem Informasi Akuntansi Keuangan Daerah, Peran Interna Audit dan Kualitas Laporan Keuangan
Pengaruh Corporate Governance Perception Indeks (CGPI), Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Bursa Efek Indonesia Rina Marlyanti; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of this research was to identify the partial and simultaneous effects of Corporate Governance Perception Index, profitability, and company size on the value of a company according to Indonesia Stock Exchange. Unbalanced panel data were used in this research. A number of 68 observations on Indonesia Stock Exchange (2011-2014) were found from 28 samples. Those data were then analyzed by using multiple linear regression. The process of data analysis involved the descriptive statistics for variables, simultaneous testing, and partial testing. The results indicated that Corporate Governance Perception Index, profitability, and company size simultaneously affected the value of a company according to Indonesia Stock Exchange. In addition, Corporate Governance Perception Index, profitability, and company size also partially and significantly affected the value of a company according to Indonesia Stock Exchange.KEYWORDS :  Corporate Governance Perception Index, profitability, and company size
RANCANG BANGUN PASAR FINANSIAL SYARIAH Hafasnudin Hafasnudin
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

     The purpose of study is to describe about the money market of syariah that must be designed in order to facilitate debitor and creditor make transaction which based on syariah principle. Insider trading, promissory note/commercial bank, aggregate purchase restriction, free riding restriction, margin trading, short selling and margin trading as well as others instruments are the examples that must be managed in the money market of syariah Keywords: Money market, insider trading, promissory note,free riding restriction, margin trading.
Pengaruh Sistem Pengendalian Intern Dan Komitmen Organisasi Terhadap Kecurangan (Fraud) Pada Kegiatan Pelaksanaan Program Nasional Pemberdayaan Masyarakat Mandiri Perdesaan (PNPM MPd) di Provinsi Aceh Ismuadi Ismuadi; Mulia Saputra
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern dan komitmen organisasi terhadap kecurangan (fraud) pada kegiatan pelaksanaan program nasional pemberdayaan masyarakat mandiri perdesaan (pnpm mpd) di Provinsi Aceh. Penelitian menggunakan metode sensus karena seluruh populasi dijadikan objek penelitian. Populasi dalam penelitian ini adalah Fasilitator di 18 Kabupaten pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) Provinsi Aceh. Responden untuk setiap Kabupaten adalah Fasilitator Kabupaten, Fasilitator Teknik dan Fasilitator Keuangan. Metode pengumpulan data melalui pembagian kuesioner kepada responden menggunakan analisis regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa Pengendalian Internal dan Komitmen Organisasi baik secara simultan maupun secara parsial berpengaruh terhadap Kecurangan (Fraud) pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) di Provinsi Aceh.KEYWORDS : Kecurangan (fraud), sistem pengendalian intern, komitmen organisasi
THE REFORM OF GOVERNMENTAL ACCOUNTING: A Discussion of Lüder’s Financial Management Reform (FMR) Model Said Muniruddin
Jurnal Telaah dan Riset Akuntansi Vol 3, No 1 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Tulisan ini bertujuan menelaah Model Reformasi Manajemen Keuangan (Financial Management Reform /FMR model), yang disebut juga dengan Lüder’s Contingency Model. Model ini telah dijadikan konsep dasar untuk menjelaskan reformasi akuntansi pemerintahan di banyak negara. Kajian ini berusaha menganalisa bagaimana teori tersebut dibangun dan berkembang, serta mengevaluasi relevansinya dalam menjelaskan reformasi akuntansi pemerintahan terutama di negara maju. Dengan pendekatan analisa deskriptif, studi ini menyajikan hasil telaah terhadap berbagai publikasi studi banding akuntansi pemerintahan internasional yang berhubungan dengan penerapan, pengembangan, aplikasi dan isu kritis seputar FMR Model.Hasil temuan menjelaskan bahwa FMR/ Lüder’s Contingency Model memiliki peran sangat penting dalam penelitian-penelitian tentang reformasi akuntansi pemerintahan di banyak negara. Ini merupakan satu-satunya model yang paling berhasil dalam menjelaskan teori dan konteks dari reformasi akuntansi pemerintahan di suatu negara. Namun penelitian yang komprehensif dengan menggunakan Model ini baru dipakai untuk komparasi reformasi akuntansi pemerintahan di negara-negara maju.Model ini sendiri masih memerlukan perbaikan karena belum mampu menjelaskan arti ‘reformasi’ atau ‘inovasi’ itu sendiri, ‘dari mana berubah’ serta ‘kemana berubah’. Kemungkinan Model ini akan terus berkembang dimasa mendatang sesuai dengan temuan-temuan baru selama penelitian. Keywords: Contingency Model, FMR Model, Governmental Accounting Reform, Accounting Innovation
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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