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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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THE INFLUENCE OF AUDITOR’S COMPETENCE AND ORGANIZATIONAL COMMITMENT TO THE IMPLEMENTATION OF FINACIAL STATEMENT REVIEW IN ACEH INSPECTORATE Amirullah Amirullah; Darwanis Darwanis; M. Rizal Yahya
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is aimed at analizing the infulence of auditor’s compentence and organizational commitment to implementation of finacial statement review both simultaneously and partially.Serving as the population in this research are 48 qualified auditor respondents from Aceh Inspectorate.  The data-collection was conducted by questionaire share-out, and the test of its validity and reliability.  The product moment correlation was used in validity test with 0,05 significance rate while in reability test Cronbach Alpha formula wa used.The result of the research shows that there is influence from auditor’s competence and organizational commitment to the implementation of finacial statement review both simultaneously and partially.  Determination Coefficient (R2) was 0,740. Its mean as much as 74.0% of changes in implemention of financial statement review can be explained by changes in auditors’s competence and commitment organizatinal factors. The rest 26.0 % can be explained by the other variables outside this research. The variable of auditor’s competence positifly influences to the implementation of financial statement review as much as 21,0 % and so does organizational cmmitment as much as 16,0%. keywords  :  auditor’s compentence, organizational commitment and implementation of finacial statement review
Pengaruh Debt Default, Kualitas Audit, dan Opini Audit Tahun Sebelumnya terhadap Opini Going Concern Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Chelsiya Arida
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan manufaktur yang go public di Bursa Efek Indonesia, baik secara bersama-sama maupun secara parsial. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 4 periode (2006-2009). Total populasi sasaran sebanyak 116 perusahaan. Pemilihan populasi penelitian dilakukan dengan menggunakan metode sensus. Metode analisis yang digunakan pada penelitian ini adalah regresi berganda linear. Hasil penelitian ini menunjukkan (1) Kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan secara bersama-sama (simultan) berpengaruh terhadap kinerja keuangan. (2) Secara parsial, kepemilikan manajerial berpengaruh negatif terhadap kinerja keuangan, sementara kepemilikan institusional dan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan.KEYWORDS : Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, dan Kinerja Keuangan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TIMELINESS, DAN DEBT TO EQUITY RATIO TERHADAP EARNING RESPONSE COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rulfah M Daud; Nur Afni Syarifuddin
Jurnal Telaah dan Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

     The purpose of this research are: (1) the influence of corporate social responsibility disclosure an earning response coeficient (2) the influence of timelines on earning responsecoeficient, and (3) the influence of debt to equity ratio on earning response coeficient. This research use the hypotesis testing research with cencus method where the pupolation are investigated. Total of population is 19 (nineteen) companiesduring two year (2006-2007) observation (pooled data), 50 total pf population is 38 companies which analiysed by multiple linear regression model. Data used is annual report, financial report and stock information.     The research results show that simultaneously, CSR disclosure, timeliness and debt to equity ratio influence to earning response coeficient. It explains that independent variabel coeficient (either CSR disclosure, timeliness, or debt equity ratio) is equol (0)(ß1 = 1,438, ß2 = 1,910, ß3 = -0,31). Particialy CSR disclosure influence to earning response coeficient positively. It denided the hypotesis which hope CSR disclosure influence to earning respone coeficient positively but, debt to equity ratio has negative influences. Keyword : Corporate social responsibility disclosure, timeliness, debt to equity, earning response coefficient.
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
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
PENGARUH INDEPENDENSI, ETIKA DAN STANDAR AUDIT TERHADAP KUALITAS AUDIT INSPEKTORAT ACEH Muhammad Kadhafi
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Objective of this study is to examine (1) the effects of independency, ethic and audit standard to audit quality (2) the effects of independency to audit quality (3) the effects ethic to audit quality (4) the effects of audit standard to audit quality. There are 32 respondents in this research taken from Internal Control Intitution in Aceh as Auditor. The methods is cencus, all elements of the population investigated individually in collecting data to obtain actual data. The hypothesis performed with multiple regression linear. The result show that: (1) independency, ethic and audit standard simultaneously have effects to audit quality (2) independency have effects to audit quality (3) ethic have effects to audit quality (4) audit standard have effects to audit qualityKeywords: Independency, Ethics, Audit Standard, Audit Quality 
TINGKAT INFLASI DAN RASIO LIKUIDITAS TERHADAP RESIKO SAHAM SYARIAH Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 3, No 1 (2010): 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 inflation and liquidity ratio simultanously  and partially on the risk level of syariah stocks of public companies registered in Indonesia Stock Exchange (BEI).The research population is all shariah companies listed in Jakarta Islamic Index (JII) from January 2004 to December 2005 continuously and they report their financial statement at that period. As a result, there are only 15 companies used for further analysis.    The hypothesis testing confirms that the level of inflation and liquidity ratio affect simultaneously as well as partially on risk of syariah stocks with regression coefficient β1= 5,767 and β2= -0.018. Keyword: Inflation ratio, liquidity ratio and risk rate of syariah stock
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Modal Pada Kabupaten/Kota di Pulau Jawa Yusuf Andrian; Agus Samekto
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Local revenue (LR), public allocation fund (PAF) and special allocation fund (SAF) represents local revenue sources. The existences of LR, PAF, and SAF cause local government demanded as good as possible in using all those three funds, in realizing through useful development and give satisfaction for society itself. This research purposed to identify the effects of LR, PAF, and SAF on government capital expenditure allocation in municipal/regency in java island period 2012 and 2013. Data collecting method used were documentation and library study with quantitative approach. This research analysis used SMART PLS 2.0. the result of the research indicated that LR and SAF had positive and significant effect on capital expenditure. While PAF did not affected on capital expenditure.KEYWORDS : Local revenue, Public Allocation Fund and Special Allocation Fund,                Capital Expenditure
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
KUALITAS SISTEM INFORMASI DAN KEPUASAN PENGGUNA SISTEM INFORMASI PERGURUAN TINGGI UNIVERSITAS SYIAH KUALA Mirna Indriani; Reza Adryan
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 purpose of this research was to examine the effect of Information system quality; reliability, ease of use, flexibility, functionality, to user satisfaction. Responsees were collected from 392 user in three groups;  lectures, operator system information and students of economics faculty  universitas Syiah Kuala. The research hypotheeses were analyzed using multiple regresion.The result show reliability,  flexibility, and functionality  have strong influence   on user satisfaction. While variable  ease of use  doesn’t influence  on    user satisfaction. Keywords: information system; quality, reliability, ease of use, flexibility, functionality, and user satisfaction.

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