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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 PENGALAMAN DAN PENGETAHUAN AUDIT TERHADAP PENDETEKSIAN TEMUAN KERUGIAN DAERAH (STUDI PADA AUDITOR INSPEKTORAT ACEH) Masrizal Masrizal
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 aim to examine the influece of audit experience and audit knowledge to local losses findings detection simultaneously and partially.The populasi of research are all 48 auditors of Inspektorat Aceh as population who participate in regular inspection taken bya sensus. The data taken from questionaires distributed to responden. Variables in this research are the independent variable  experience (X1) and audit knowledge (X2), while the bound variable (dependent) is the local losses findings detection (Y). Data were analized using multiple linear regression analisys (multiple regretion).The results showed that audit experience and audit knowledge are simultaneously and partially have significant impact on local losses findings detection.Value of the coeficient of determination indicates that together the audit experience and knowledge contribute to the local losses findings detection of 46,7 %, while the remaining 53,4 % are influenced by othe outside factor model.The audit experience and audit knouledge of Inspectorate Aceh auditors have important role to help auditor during their duty in detecting local losses findings. Keyword: audit experience,  audit knowledge, and local losses findings detection
Pengaruh Pendapatan Asli Kabupaten/Kota, Dana Alokasi Umum, Dana Otonomi Khusus dan Dana Bagi Hasil terhadap Kinerja Keuangan Kabupaten/Kota Pemekaran di Provinsi Aceh Ihsan Arief
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 menguji pengaruh pendapatan asli kabupaten/kota, dana alokasi umum, dana otonomi khusus dan dana bagi hasil terhadap kinerja keuangan kabupaten/kota pemekaran di provinsi Aceh. Populasi dalam penelitian ini adalah kabupaten/kota pemekaran di Provinsi Aceh yang berjumlah 13 Kabupaten/Kota, dengan tahun pengamatan yang diambil adalah tahun 2014-2015. Metode pemilihan sampel dilakukan secara purposive sampling. Sumber data dalam penelitian ini merupakan data sekunder yaitu sumber data penelitian yang diperoleh secara tidak langsung atau melalui media perantara yaitu yang diperoleh dari laporan keuangan daerah Kabupaten dan Kota Pemekaran di Aceh periode tahun 2014 dan 2016 yang bersumber dari Direktur Jenderal Perimbangan Keuangan Kementerian Keuangan Republik Indonesia, sehingga jumlah observasi 39 observasi (13 provinsi dikali 3 tahun). Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa PAK berpengaruh positif terhadap kinerja keuangan, dana Otsus berpengaruh positif dan tidak signifikan terhadap kinerja keuangan sedangkan DAU memiliki pengaruh negatif terhadap kinerja keuangan dan DBH berpengaruh negatif  dan signifikan terhadap kinerja keuangan.KEYWORDS :  kinerja keuangan pengaruh pendapatan asli kabupaten/kota, dana   alokasi umum, dana otonomi khusus dan dana bagi hasil.
KORELASI ANTARA ASPEK MOTIVASI DALAM PENYUSUNAN ANGGARAN DENGAN EFEKTIVITAS PELAKSANAAN PROGRAM KEGIATAN PADA PEMERINTAHAN PROVINSI NANGGROE ACEH DARUSSALAM Basri Zein; Nelly Dikkifiana
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This objective of research is aimed at finding out the correlations of motivation aspects  in budget arrangement and effectiveness of program imple-mentation of the Provincial Government of Nanggroe Aceh Darussalam. Motivation aspects consist of working achievement, degree of complications on budgeting, degree of fairness on budgeting, and style of leadership.The samples comprice 100 employees selected by using simple random sampling. The data were collected by questionnaires, which have been tested both for its validity and for reliability. The Product Moment Correlation is used to test the validity of the data with the degree of significance 0.05 while the reliability is tested by using Alpha Cronbach technique.The result of this research shows that: (1) t test by partial degree of complication variable and degree of fairness variable has a significant correlation on effectiveness of program implementation. Style of leadership variable by partial also has significant correlation on effectiveness of program implementation, but working achievement variable has no significant correlation on effectiveness of program implementation.  (2) there is positive correlation between four independent variables and dependent variable. (3) coefficient correlation shows that correlation between dependent variables and independent variable is 0.465. (4) R square is 0.12, indicates that there is 88% other aspects influence effectiveness of program implementation of the provincial government of Nanggroe Aceh Darussalam. Keywords : working achievement, degree of complications, degree of fairness, style of leadership
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 LIKUIDITAS DAN LEVERAGE TERHADAP KEMANDIRIAN DAERAH (STUDI TERHADAP LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN ANGGARAN 2007 DI WILAYAH PROVINSI ACEH) Waskito Hadi
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 research was conducted using secondary data of LKPD TA 2007 in Aceh Province which was proposed to understand the influence of liquidity and leverage towards regional autonomy using path analysis with census data partially and simultaneously.The population of this research are audited financial statements of local government in Aceh (LKPD) for the budget year of 2007 by Supreme Audit Board of Indonesia (BPK- RI) Representatives Office in Aceh Province. The audit reports had been published widely through the official site of BPK- RI. The final population of this research were 14 financial statements of local government in Aceh. Using SPSS version 12, the result showed that the influence of liquidity towards regional autonomy was strong with the percentage 74,3%; whereas the percentage of leverage influence towards regional autonomy was 2,2 %. Simultaneous influence of liquidity and leverage towards regional autonomy was showed with determination coefficient value of 0,520. Finally, the percentage of influence of other variables towards regional autonomy (e) was 0,480.Based on the results, it can be concluded that liquidity and leverage have influence towards regional autonomy either simultaneously or partially. Key words: liquidity, leverage and regional autonomy.          
Pengaruh Kompetensi, Independensi dan Etika Audit terhadap Kualitas Audit Pada Inspektorat Aceh Zacki Qamal
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 study purposes of this study was to examine the influence of competence, independence and auditor ethics on audit quality of the Aceh Inspector institution, both jointly simoutltaneously and individually. The population in this study were all auditors at the Aceh Inspectorat Institution as many as 83 people, while the data sources in this study were primary data from questionnaire surveys in the form of structured statements. The results showed that auditor's competence, independence and ethics had a positive effect on the audit quality.KEYWORDS : Competence, Independence, Auditor Ethics, and Audit Quality
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 2010-2012) Totok Rudianto
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTRACT This research aimed to investigate the influence of composition independent commissioner,independent audit committee, institutional ownership, managerial ownership quality audit to earnings manage2010 -2012. It used 300 companies. This  research used a cencus menthod, the analysis conducted in this research was multiple  regression analysis. The result of the research show that simultaneously composition of independent commissioner, independent audit committe, institutional ownership, managerial ownership, audit quality influenced to earnings management. Meanwhile, partially only quality audit influenced to earnings management. The variable composition of independent commissioner, independent audit committe, institutional ownership and managerial ownership didnot influence to earnings management. For the following research, it is recommended to add several veariabels such as  competency  board of directors, competency board of commissioner,  and gender of board of commissioner.  Keywords: earnings management, composition independent commissioner, independent audit  committe, institutional ownership, managerial  ownership  and quality  audit.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA Dudi Iskandar; Rina Bukit; Idhar Yahya
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 purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS  document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document. Keywords     :  APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evi Mutia; Zuraida Zuraida; Devi Andriani
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to examine and analyses about the effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure. The type of data used are secondary data, the data used are the annual report to manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2006-2008. This study aims to examine and analyses about the effect, variables simultaneously test or the test individual effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure.This research indicates that (1) company size, profitability and size of board of commissioner have a significant influence on the corporate social responsibility disclosure. (2) Company size have a significant influence on the corporate social responsibility disclosure.(3) Profitability have not a significant influence on the corporate social responsibility disclosure.(4)size of board of commissioner have a significant influence on the corporate social responsibility disclosure.Keywords: Company Size, Profitability, Size Of Board Of Commisioner and Corporate Social Responsibility Disclosure
LOCUS OF CONTROL, TIME BUDGET PRESSURE DAN PENYIMPANGAN PERILAKU DALAM AUDIT Nadirsyah Nadirsyah; Intan Maulida Zuhra
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research has purpose to show influence locus of control and timebudgetpressure to disfunctional audit behavior. This research is a census research which committed  at BPKP Province of Aceh. Population in this research amount 85 auditors. Data using in this research is primary data which obtained through questionare. Data analysis in this research is committed by using multiple linear regression method.The result of this research indicates that partially locus of control has an influence to disfunctional audit behavior. As locus of control, Time budget pressure also has an influence to disfunctional audit behavior. Silmultaneously, it indicates that locus of control and time budget pressure have also an influence to disfunctional audit behavior.                     Keyword: locus of control, time budget pressure and disfunctional audit behavior

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