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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
 4   5   6   7   8 
Pengaruh Risiko Sistematik, Konservatisme Laba, dan Corporate Social Responsibility Terhadap Earning Response Coefficient Anis Rahayu; Titis Puspitaningrum Dewi Kartika
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The earnings information published by the company through the annual report is the basis for the investors to make an investment decision. The investor reaction to the earnings announcement could be seen from the movement of stock prices around the publication date of the annual report. This reaction is affected by several factors, where this study aimed to analyze the effect of systematic risk, earning conservatism, and corporate social responsibility towards earning response coefficient. The subjects of this study consisted of manufacturing companies listed in Indonesia Stock Exchange in period 2013-2015 and selected by purposive sampling. The method of data analysis used was multiple linear regression. The result of this study was systematic risk didn’t have significant effect on earning response coefficient, earning conservatism didn’t have significant effect on earning response coefficient, and corporate social responsibility had negative significant effect on earning response coefficient.KEYWORDS :  earning response coefficient, systematic risk, earning conservatism, corporate social responsibility.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MENGGUNAKAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING ( Studi Pada Perusahaan Perbankan Yang terdaftar di Bursa efek Indonesia) Maful Taufiq; Ade Fatma Lubis; Sri Mulyani
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 find out whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange, whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange through profit management as intervening variable, whether or not Good Corporate Governance (GCG) had influence on the profit managementof the Banking Company Registered in the Indonesian Stock Exchange, and whether or notthe profit management had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange. The population of this study was 31 banking companies registered in the Indonesian Stock Exchange and 18  of them were selected to be the samples for this study through purposive sampling technique. To measure the discretionary accrual, the data for this study were 72 data resulted from the observation of the data from 2006 to 2010 (5 years). The hypothesis was tested through linear regression analysis. The result of this hypotesis testing showed that the application of Good Corporate Governance (GCG) directly had a significant influence on the financial performance. The application of Good Corporate Governance (GCG) with profit management as intervening variable did not have any significant influence on the company’s performance meaning that profit management is not a good variable in mediating the relationship between Good Corporate Governance (GCG) and financial performance and Good Corporate Governance (GCG) did not have any significant influence on profit management, and profit management had a negative and insignificant influence on the financial performance. Keywords: Good Corporate Governance, Profit Management, Financial Peformance 
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP JOB RELEVANT INFORMATION SERTA IMPLIKASINYA PADA SENJANGAN ANGGARAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN BIREUEN) Rida Fani Bulan
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purposes of this research were to know: (1) the effect of budgetary participation on budget objective clarity; (2) the effect between budgetary participation and the clarity of budget objectives on job relevant information simultaneously and partially; (3) the effect of budget, budget objective clarity, and job relevant information on budgetary slack either simultaneously and partially.            The result showed that the budgetary participation affected the budget objective clarity. The result also showed that budgetary participation and budget objective clarity influenced simultaneously and partially on job relevant information. The Budgetary participation, budget objective clarity and job relevant information affected simultaneously and partially the budgetary slack. Keywords: Budgetary Participation, Budget objective Clarity, Job Relevant Information, Budgetary Slack
PENGARUH VARIABEL PERILAKU KARYAWAN AKUNTANSI TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN DAN BUMD DI BANDA ACEH) Mirna Indriani; Onny Loulyta
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 this research is to analyze interpersonal relationship of accounting employee affecting to firm performance. The behavioral variables are conflict, shared value, balanced power, communication, confidence, and collaboration. For this purpose, structural equation modeling was used to test the research model’s relation. A questionnaire was distributed to 130 acoounting employees in 23 BUMN (Indonesian governments corporate) and 3  BUMD (local governments corporate).  We find that, although no significant relation between conflict and confidence, conflict and collaboration, shared value and confidence, shared value and collaboration, balanced power and confidence, confidence and collaboration, confidence and firm performance, there are significant relationship between balanced power and collaboration, communication and confidence, communication and collaboration, collaboration and firm performance. Keywords: Accounting department, departmental behavior, firm performance, Structural Equation Modeling (SEM)
Analisis Akuntabilitas Keuangan pada Kantor Kementerian Agama Dalam Wilayah Provinsi Aceh Zulfahmi Zulfahmi; Hasan Basri; Darwanis Darwanis
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The efforts to improve the financial accountability in governmental sector is very important to be taken in order to fulfil society demand. Having a reliable accountability will improve the trust of society as well as other stakeholders toward those who are responsible for it. As a form of government’s accountability in managing the state’s finances, it is very important to the entities of governmental sector to provide financial statements. The purpose of this research is to analyse the accountability in the ministries of religion in Aceh province. This study used descriptive analysis method. The population of this study included all offices working under the Ministry of Religion in the province of Aceh which involved 24 offices. The results of the study indicated that by implementing good and adequate financial accountability components, which accountability for probity and legality, process accountability, performance accountability, programme accountability, and policy accountability, will improve the financial accountability in the ministries of religion in Aceh.KEYWORDS : financial accountability, financial statement, the Ministry of Religion.
PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Bustamam Bustamam; Maulana Kamal
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Audit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isn’t available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 – 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity don’t have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Keywords: Audit Delay, Leverage, Subsidiaries and Audit Complexity.
Pengaruh Debt Default, Kualitas Audit, dan Opini Audit Tahun Sebelumnya terhadap Opini Going Concern Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Zulvia Yeni Firnanda; Islahuddin Islahuddin; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospectsof a company as consideration before deciding on an investment decision. The objective  of this research is to examine and analyze the influence of  debt default, audit quality, and previous audit opinion toward going concern audit opinion at manufacturing companies listed at Indonesia Stock Exchange from 2010-2014. The research type used in this research is vericative research or hypothesis testing research.The sample consists of 105 manufacturing companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2014. The data used in this research was secondary data and being selected by using purposive sampling method. The method of data analysis is using logistic regression analysis to measure going concern audit opinion. Results of this study demonstrate that the debt default and  previous audit opinion have a positive relationship  to going concern audit opinion. On the other side, audit quality do not have any influence  towards going concern audit opinion. Simultaneous testing concluded that all the independent variables affect the dependent variable at 87,5 percent.KEYWORDS : debt default, audit quality, previous audit opinion, going concern audit opinion
PENGARUH UKURAN, PERTUMBUHAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA PADA EMITEN MANUFAKTUR DI BURSA EFEK JAKARTA Muhammad Arfan; Ira Antasari
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 Objective of this research is to examine and analyze the influence of size, growth, and profitability, both simultaneously and partially, toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange. The research type used is verificative research by sample method.     The result of this research shows that simultaneously size, growth, and profitability has significant influence toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange, but partially only growth has significant influence toward earnings response coefficient. Keywords: Size, growth, profitability, and earnings response coefficient.
Pengaruh Profitabilitas, Likuiditas, dan Free Cash Flow Terhadap Dividen Tunai dan Dampaknya Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Yunita Sahputri; Islahuddin Islahuddin; Muhammad Arfan
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 research is aimed to examine the effect of profitability, liquidity, and free cash flow to cash dividend and the effect of cash dividend on firm value. The population used in this research were banking companies listed in Indonesia Stock Exchange during the period of 2009 to 2011. Methods of data analysis performed in this study using path analysis test. This research gave results that profitability, liquidity, and free cash flow simultaneously or partially had positive effect on cash dividends, and cash dividends has positive effect on firm value.KEYWORDS : Profitability, Liquidity, Free Cash Flow, Cash Dividend, Firm Value
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT Ega Budi Pranowo; Hiras Pasaribu
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 study is aimed to determine the effect of disclosure of Corporate Social Responsibility (CSR), the characteristics of the enterprises in the form of company size, and Institutional Ownership on Earnings Response Coefficient (ERC). This study sampled a total of 33 manufacturing companies according to certain criteria of population. The results show the simultaneous effect of disclosure of CSR, company size and institutional Ownership of the ERC. Partial results show that the negative effect on the disclosure of CSR ERC, company size is not very influential and have a negative relationship to the ERC, and Institutional Ownership has positive influence on Earnings Response Coefficient. Keywords: CSR, Ownership, Earnings Response Coefficient.

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