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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 JABATAN ORGANISASI, BUDAYA ORGANISASI, DAN KONFLIK PERAN AUDITOR INTERNAL TERHADAP KEPUASAN KERJA INTERNAL AUDITOR (Studi pada Badan Urusan Logistik di Indonesia) Abdul Rohman
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 main purpose of the study is to test the effects of position in organization, organization culture, and role conflict of internal auditor toward job satisfaction of internal auditor. This Studi is done on Bulog (Badan Urusan Logistik) in Indonesia.The primary data are collected from internal auditors who work in government department that is Bulog. The data are collected by interviewing directly 71 respondents and mailing survey for 180 people. So, there are 251 respondents in this research. From 251 respondents, the data can be collected only from 148 respondents, in detail, 93 respondents (51,67%) from mailed survey and the rest 55 respondents (77,46%) from interview technique. After being reexamined by using multivariate SEM technique that is supported by AMOS and SPSS 10 programs, the data can be processed only from 103 respondents.The result of this research shows that the job satisfaction of internal auditor will be influenced if position of internal auditor in organization is high. The hypothesis stating that the organization culture has positive effect toward job satisfaction of internal auditor is denied. The role conflict of internal auditor gives negative effect toward job satisfaction of internal auditor.             Key words        :Position in organization, organization culture, role conflict, job satisfaction, internal auditor.
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.
ANALISIS PERUBAHAN ALOKASI BELANJA DALAM ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBA) PROVINSI NAGGROE ACEH DARUSSALAM Jhon Andra Asmara
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 study analyzes changes in the Government of Aceh APBA using samples and data sourced from APBA-law documents the government change in Aceh, fiscal year 2006, 2007 and 2008. The data used is purely budgetary data and changing budget allocations for indirect spending and direct spending, which is kind of personnel expenditure, expenditure for goods and services, and capital expenditure, as well as the data is in SILPA research do with Why Based on the results of data analysis and discussion can be concluded that the Personnel expenditures significantly positively correlated with purchases of goods and services, but not correlated with capital expenditures, changes in regional budgets (APBA-P). Purchase of goods and services does not necessarily correlate with the magnitude of capital expenditures and Silpa last year did not affect the changes in the allocation and type of SKPA ceiling SKPA shopping. Keyword; Budget, Revenue, Expenditure, Local Government
Keberadaan Struktur Kepemilikan Perusahaan dan Pengaruhnya Terhadap Pengungkapan CSR Gusnardi Gusnardi; Meriza Pratiwi; Suarman Suarman
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 keberadaan kepemilikan perusahaan (institusional dan asing) dan pengaruhnya terhadap pengungkapan pertanggungjawaban sosial pada perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia. Sampel penelitian ini terdiri dari 14 perusahaan  dari tahun 2008 hingga 2009. Jenis  data yang digunakan adalah data sekunder yaitu berupa laporan keuangan yang terdapat direktori Bursa Efek Indonesia dalam buku Indonesian Capital Market Directory (ICMD). Variabel independen yang digunakan penelitian ini adalah Kepemilikan Institusional, Kepemilikan Asing,  variabel Kontrol adalah  Return on Asset (ROA) dan Firm Size. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah regresi linear berganda.Hasil penelitian penelitian ini menunjukkan bahwa 1) Secara parsial keberadaan kepemilikan baik Institusional maupun asing tidak berpengaruh terhadap pengungkapan pertanggungjawaban sosial, 2) secara bersama-sama kepemilikan Institusional, kepemilikan Asing, komisaris ROA dan Firm Size  tidak berpengaruh signifikan terhadap pengungakapan pertanggungjawaban sosial.KEYWORDS : CSR disclosure, kepemilikan institusional, kepemilikan asing, laporan tahunan
PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC) Yossi Diantimala
Jurnal Telaah dan Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to test the influence of conservative accounting, Company Size, and the default risk of Koefisien Respon Laba. Earnings Response Coefficient. This research was conducted as a response to a specific profit and specificity of each company is affected by several factors, such as the application of conservative accounting, firm size, and default risk. The number of samples for research in 2006 as many as 30 companies and in 2007 as many as 44 companies, bringing the total sample in This research into 74 companies. Hypothesis testing is done by using t test and F test are analyzed with the model of multiple linear regression analysis.The results show that partial Conservative Accounting significant negative effect on profit Response Coefficient, which received Ha1. Company Size significant negative effect that receive ha2 ERC. Furthermore, D efault Risk has a significant negative effect on ERC, meaning ha3 acceptable. To test F, obtained by statistical calculation shows that conservative accounting, company size, and default risk affect ERC manufacturing companies listed in Indonesia Stock Exchange 2005-2007 observation period, thus this study received Ha4. Keywords: Conservative accounting, Company Size, Default Risk, and Earnings Response Coefficient
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
PENERAPAN TATA KELOLA YANG BAIK (GOOD GOVERNANCE) PADA PRIMER KOPERASI PEGAWAI UPN “VETERAN” YOGYAKARTA Lindary Devi Yohsica Tanggulungan; Sutoyo Sutoyo; Indra Kusumawardhani
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research  was conducted to understand the implementation of good governance on Primer Koperasi Pegawai UPN “Veteran” Yogyakarta. Cooperative is economic organization that based on sense of family. employee's Cooperative in the present society with the purpose to achieve the welfare of members and society with professionalism, quality and integrity. This type of research is a qualita tive descriptive method.   Instruments   used   in   data   collection   are   interviews,   observations,   documentations   and questionnaires.The result of the research represent passage of the good governance principles include of transparency  in  the  provisioning  information  for  supervisors,  administrators,  managers,  employees, members in a transparent and opened, so that employees have already known how the system that are within the cooperative principle accountability. The principle of responsibility shown Primer Koperasi Pegawai UPN “Veteran” Yogyakarta towards employees by providing a range of benefits, health insurance, safety and social responsibility to the society. Then the principle of independency showed no intervention internally and externally. Finally, the Fairness principle, shareholders (members) receive fair and same treatment in the implementation of the RAT and the division SHU, employees were recruited based on their expertise, so the company does not discriminate towards employees based on racial and establish a fair system of reward and punishment. Good Governance in Primer Koperasi Pegawai UPN "Veteran" Yogyakarta, has been realized and the Supervisor of Primer Koperasi Pegawai UPN "Veteran" Yogyakarta was instrumental in improving good governance of cooperative.Keywords: Cooperative,GoodGovernance,GoodCorporateGovernancePrinciples.
PENGARUH PROFESIONALISME TERHADAP KOMITMEN ORGANISASI DALAM UPAYA MENINGKATKAN KINERJA AUDITOR (STUDI PADA KANTOR PERWAKILAN BPK-RI PROVINSI ACEH ) Victor D. Siahaan
Jurnal Telaah dan Riset Akuntansi Vol 3, No 1 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is done at BPK branch office  Aceh Province  which aim is to know how big the influence of professionalism and organization commitment toward auditor performance at BPK branch office Aceh Province, and to know if there is or no influence of professionalism to organization commitment at BPK branch office Aceh Province either simultaneously or partially.This research use sample method. Respondens of this research are the auditors at BPK branch office Aceh Province.  The objective of this research is to be able to seek the correlation of professionalism to  organization commitment and auditor performance with 44 auditors samples of populations 78 auditors who is taken at stratifide random sampling. Technics of data analysis the used is path analysis. The analysis indicate that beta scor for the influence of X₁ to X₂ is 0,379, X₁ to Y is 0,485 and X₂ to Y is 0,032.Result of this research indicate that auditor professionalism and organization commitment have significan influence toward auditors performance at BPK branch office Aceh Province by simultaneously. Partially, auditor professionalism have influence to organization commitment and auditors performance at BPK branch office Aceh Province, but do not have influence the organization commitment to auditors performance at BPK branch office Aceh Province by parsially.  Keyword : professionalism, organization commitment, and auditors performance.
Pengaruh Sistem Pelaporan dan Pengendalian Akuntansi Terhadap Efektifitas Sistem Pengendalian Manajemen (Studi Pada Fakultas-Fakultas Dalam Lingkungan Universitas Muhammadiyah Aceh) Yusliana Yusliana; Nadirsyah Nadirsyah
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine empirically the effect of reporting and accounting control system of the effectiveness of management control systems on the faculties of the University of Muhammadiyah in Aceh Province, either simultaneously or partially. The population in this study were 70 respondents consisting of leaders and governors at the level of Rectorate and Faculty. Sources of data used were primary data that was being done through a questionnaire delivered directly. Data analysis method used was multiple linear regression analysis. The results showed that the reporting and accounting control system affected the effectiveness of the management control system either and partially on the faculties of the University of Muhammadiyah  in Aceh. Thus, all the results of this thesis supported the proposed hypothesis.KEYWORDS : Reporting System, Accounting Control, Effectiveness, and  Management Control System
PENGARUH RISIKO SISTEMATIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP PERTUMBUHAN LABA DAN KOEFISIEN RESPON LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Darwanis Darwanis; Dana Siswar; Arie Andina
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic risk on earnings growth; (4) the influence of CSR disclosure on earnings growth; (5) the influence of systematic risk, CSR disclosure and earnings growth on earnings response coefficient simultaneously; (6) the influence of systematic risk on earnings response coefficient; (7) the influence of CSR disclosure on earnings response coefficient; (8) the influence of earnings growth on earnings response coefficient.The object of populations used in this study are manufacturing industries listed in The Indonesia Stock Exchange for period 2008 - 2009. The data used are annual report, sustainability report, financial report, and stock’s information. The study tested hypothesis by using path analysis method which operated by SPSS 17 statistic software.The results of this study indicate that systematic risk has influence on corporate on social responsibility disclosure. Its meant that the higher systematic risk, the more CSR informations disclosed by the firms. Systematic risk and CSR disclosure have influence on earnings growth simultaneously. This impact shows that the reducting of systematic risk and the implementing of CSR activities as the sustainability strategic, will aim to increase the earnings growth rate. Partially, systematic risk has a negative influence and CSR disclosure has a positive influence on earnings growth. Systematic risk, CSR disclosure and earning growth have influence on earnings response coefficient simultaneously. It meant that investor will respons systematic risk, CSR disclosure and earning growth as factors influenced the informativeness of earnings. Partially systematic risk, CSR disclosure and earning growth have positive influence on earnings response coefficient.Keywords: Earnings Response Coefficient, Earnings Growth, Corporate Social Responsibility Disclosure, Systematic Risk.

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