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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 KUALITAS SUMBER DAYA MANUSIA DALAM PENGELOLAAN KEUANGAN TERHADAP KUALITAS PERTANGGUNGJAWABAN KEUANGAN PNBP DALAM UPAYA MENINGKATKAN KINERJA INSTANSI PADA UNIVERSITAS SYIAH KUALA Arsyiati Arsyiati; Darwanis Darwanis; Muslim A Djalil
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 research is done at Syiah Kuala University with aim to know how big influence of human resource quality in finance management to finance responsibility quality at Unsyiah, and to know there is or no influence of human resource quality  in finance management and quality of finance responsibility to institution performance at Unsyiah with parsial or simultan.        Responden in this research is assistant of PUMK and finance organizer at Syiah Kuala University which responsible in finance management.  This research type have the character of korelasional with 35 people samples of populations 53 people who is taken at random proporsional. Technics of data analysis the used is path analysis.       Result of this research indicate that the human resource quality in finance management to finance responsibility quality don't have influence which significan, while influence of human resource quality in finance management and finance responsibility quality to institution performance by simultan have influence which  significan, but by parsial influence of each independent variable to dependen variable have different significan.  Keyword : Human resource quality, finance responsibility quality, and institution performance.
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
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Darwanis Darwanis; Sephi Chairunnisa
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research aims to study was done in order to test : ( 1 ) the effect of the application areas of financial accounting , financial reporting quality control , and budget goal clarity on accountability Aceh government performance , ( 2 ) the effect of the application of financial accounting performance accountability of government to the regions of Aceh , ( 3 ) the effect on the financial statements of the quality control performance accountability Aceh government , ( 4 ) the influence of budget goal clarity on government performance accountability Aceh .The population in this study were all officials involved in financial processes, reporting and budget consisting of the Head of Division (Head ) and Reporting Program, Head of Section ( Kasi ) monitoring , evaluation and reporting , and the Head of Sub- section ( Kasubbag ) finances . The selection is done by using the population census methods, namely the method of election of the population used to examine all the elements that exist in the target area or researchThe results showed that the application of the area of financial accounting, financial reporting quality control , and clarity of the budget targets simultaneously affect the performance accountability of government agencies in Aceh . The application areas of financial accounting effect on performance accountability Aceh government agencies. Oversight of financial reporting quality effect on performance accountability of government agencies in Aceh . Budget goal clarity does not affect the performance accountability of government agencies in Aceh .Kata Kunci : Application of Regional Financial Accounting, Control  of  financial statement  quality, Budget target Clarity , Performance Accountability
NILAI PERUSAHAAN DALAM KAITANNYA DENGAN ARUS KAS BEBAS DAN PERTUMBUHAN PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Heny Rofizar; Muhammad Arfan
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 this research is to examine the influence of free cash flow and firms growth both simultaneously and partially toward firms value. The research was conducted on listed companies from the manufacturing sector at the Indonesia Stock Exchange in 2008-2010.     Based on the objective of this research, this research uses verificative research or hypotesis testing research by using census method. The target population in this research are manufacturing companies that have complete data for all variables studied. Based on the criteria mentioned, there are 111 firms-years (observations) that fulfill the population criteria during the three years of observation. The sources of data are secondary data obtained from financial statements that have been audited and share market price. All data are obtained from official website of Indonesia Stock Exchange (www.idx.co.id). Data are collected by using balanced panel data and analyzed by using multiple regression analysis.The results of this research show that: (1) simultaneously, free cash flow and firms growth have influence towards firms value, (2) partially, free cash flow and firms growth has positive influence towards firms value. Keywords: Free cash flow, Firms growth, Firms value
PENGARUH PROFIT MARGIN, INVESTMENT TURNOVER, EQUITY MULTIPLIER TERHADAP RETURN ON EQUITY Animah Animah; Elin Erlina Sasanti; Nina Karina
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multiplier toward the Return on Equity of Bank Pembangunan Daerah (BPD) in all over of Indonesia from the year of 2002 to 2006. The objectives of this research are 1) Is there any significant influence among profit margin, investment turnover, and equity multiplier simultaneously toward the return on equity at BPD all over Indonesia in the range of year of 2002-2006. 2) Is there any significant influence among profit margin, investment turnover, and equity multiplier partially toward the return on equity at BPD all over Indonesia in the range of year of 2002 to 2006.The sampling technique used in this research was purposive sampling with judgment and the sampling obtained by using this technique were 16 BPDs. The data analysis method used in this research was the multiple linear regressions.The analysis results showed that there were significant influence simultaneously (89,6%) and partially (less than 0.05%) for all the variables toward the return on equity.Keyword :  Profit  Margin, Investment  Turnover, Equity Multiplier  and Return on Equity
Pengaruh Job Relevan Information, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack (Studi pada SKPK Pemerintah Kota Banda Aceh) Ella Sulfita; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Aimed of the study was to analyze the influence of job relevance information, budget participatory and organizational commitment towards budgetary slack in SKPK (governmental working unit/institution) of Banda Aceh municipality government. The population of the study were head department of finance and treasury at the SKPK of Banda Aceh municipality government. Based on field survey, the number of SKPK in Banda Aceh municipality are 31 working units. This research would considered all the population as part of the respondents which amount of 62 people, thus this research could be classified as the cencus research. The study result showed thatjob relevance information, budget participatory and organizational commitment whether partially or simultaneously had a significant influence towards budget slack at the working units of Banda  Aceh municipality government. While, budget participatory had ansignificant influence toward budgetary slack in partially test. In addition, organizational commitment showed similar finding result that provide an significant influence toward the decreasing of budgetary slack at working units in Banda Aceh municipality government. KEYWORDS : Job Relevance Information, budget parcipatory,organizational commitment, and Budgetary Slack
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK INDONESIA) Maya Febrianty Lautania
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research performed at Public accountant Office (CAP) which is distributed in some province in Indonesia, with aim of the reserach is to know influence Time Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors performance which works for public accountant Office of parsial influence or simultaneously.Responden in this research is auditors at Public Accountant office which is registered in Institute Akuntan Publik Indonesia (IAPI). This research type has the character of correlational with number of sample 91 auditor from population a number of  998 inscribed CAP auditor  which is random chosen  within region based.  Path analysis is used as a data analytical technique.Based on result of analysis it is concluded that Time Budget Pressure, Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors Performance in simultaneously. Time budget pressure has an effect to auditors performance, locus of control has a insignificant negative effect to auditors performance and  dysfunctional audit behavior has an effect  to auditors performance. Keywords : Time Budget Pressure, Locus of Control, Dysfunctional audit behavior, auditors performance.
IMPLEMENTASI TEKNOLOGI TELEKOMUNIKASI DALAM SISTEM INFORMASI AKUNTANSI UNTUK PERTUKARAN DATA DI LINGKUNGAN BISNIS GLOBAL Usman Bakar
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This paper illustrates the importance the telecommunication technology as an effort to improve  data interchange in to accounting information systems in global business. The corporates will use a information system  to provide data and/or information, improves accuracy, efficiency, and effectiveness of customer payments in the global business. The Telecommunication Technology can be done in five ways: Autometic Teller Machine, telecoferencing, workgroup computing, telecommuting, and electronic data interchange..The accounting information systems in to global businees cycles needed telecommunication technology equipment especially for electronically  transferring information between organizations and across business processesThe electronically  transferring information effects on value chain activities ect: the improves the purchasing activity by making it easier for a business to identify potential suppliers and to compare prices;  the efficiency and effectiveness of customer payments; the efficiency and effectiveness of the human resource support activity; and the efficiency of internal operations.The accounting information sistem roles to be able to integrate information of different types and from different sources, as well as in to global busness.      Keywords: Telecommunication Technology, Electronic Data Interchange, and Accounting Information Systems
Pengaruh Penerapan Anggaran Berbasis Kinerja, Kompetensi Sumber Daya Manusia Dan Disiplin Pegawai Terhadap Kinerja Aparatur Pengelola Keuangan Pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Banda Aceh Juraida Juraida; Ridwan Ridwan
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 aimed to examine the effect of the implementation of performance-based budgeting, human resource competencies and staff’s discipline towards the financial performance of the apparatus manager (either simultaneously or partially) on the regional work units (SKPD) Government of Banda Aceh. The population in this study were the apparatus SKPD that play role in financial management consisting of Budget Users (PA), Financial Administration Officer (PPK) and treasurer of 38 SKPD in Government of Banda Aceh with  total population of 114 people. The analytical method used in this study was multiple linear regression. This study used primary data, from respondents' answers to the questionnaire statement. The results showed that the implementation of performance-based budgeting, human resources competencies and employee discipline either simultaneously or partially affected the performance of the apparatus of financial management at SKPD Government of Banda Aceh.KEYWORDS : Performance-based Budgeting, Human Resources Competency, Employee Discipline and Performance Financial Management Apparatus
PENGARUH UKURAN PERUSAHAAN, AKTIVA TETAP, DAN FUTURE ABNORMAL EARNINGS TERHADAP KEBIJAKAN UTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Yang Mempublikasikan Laporan Keuangan Tahun Buku 2007 Sampai Dengan Tahun Buku 2011) Novia Nanda Risty
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 is aimed to test the effect of firm size, fixed asset, and future abnormal earnings on debt policy in manufacturing companies listed in Indonesia Stock Exchange from 2007-2011. The research is using census method with 110 observations. The research is analyzed by using multiple regression analysis. The results show that firm size, fixed asset, and future abnormal earnings has effect on debt policy. Keywords : Firm Size, Fixed Asset, Future Abnormal Earnings, Debt Policy.

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