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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 INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Rulfah M. Daud; Abrar Amri
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 examine the influence intellectual capital and corporate social responsibility disclosure to firm performance both simultaneously and partialy at manufacturing companies in Indonesia stock exchange. Data used is anually report and financial report.     This research use the hypotesis testing research with census method where the population are investigated. Total of population is 19 companies during two years (2006-2007). Observation, 50 total of population is 38 companies which analysed by multiple linear regression model.     The research result show that simultaneously, intellectual capital and CSR disclosure influence to firm performance. It explains that independent variabel coeficient (ether intellectual capital or CSR disclosure) is equall 0 (ß1 = -0,801 nad ß2 = 0,154). So that simultaneaously, intellectual capital and CSR disclosure influence to firm performance and partialy, intellectual capital to firm performance have negative influence. It denided the hypotesis which hope to firm performance have positive influence. Keyword : Intellectual capital, corporate social responsibility, firms performance
Pengaruh Arus Kas Bebas, Kepemilikan Institusional, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Kebijakan Utang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010) Kartika Salvia
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 objective of this research is to examine and analyze the influence of free cash flows, institutional ownership, dividend policy, and firms size, both simultaneously and partially, toward debt policy. The research is conducted at a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2008-2010. The research type used in this research is verificative research or hypothesis testing research. The research method used in this research is census by using unbalanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. There are 101 firm observations fulfilling the population criteria during the three years of observation. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id. Hypothesis testing is done by multiplier linear regression method. The results of this research show that (1) free cash flow, institutional ownership, dividend policy, and firm size simultaneously have influence toward debt policy, (2) free cash flow has negatively influence toward debt policy, (3)institutional ownership has a positive influence toward debt policy, (4) dividend policy has negative influence toward debt policy, and (5) firm size has no influence toward debt policy.KEYWORDS : Free Cash Flow, Institutional Ownership, Dividend Policy, Firm Size, Debt Policy.
MANAJEMEN LABA DAN REPUTASI AUDITOR Yossi Diantimala
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 paper is aimed to examine the difference of earnings management between firms audited by Big Four Auditor and firms audited by non-Big Four Auditor. Sample is randomly selected of non-financial firm listed at Indonesia Stock Exchange period 2009.  Earnings management is measured by working capital accruals. Auditor reputation is measured by dummy variable Big Four Auditors and Non-Big Four Auditors. Hypothesis test is done by applying Independen Sample T-Test. The result shows that mean of accruals of firms audited by Big Four Auditor is higher than mean of accruals of firms audited by Non-Big Four Auditor. But, the accruals not statistically significant.      Keywords: earnings management, auditor reputation, Big Four versus Non-Big Four Auditors.
Pengaruh Belanja Pegawai, Belanja Modal, Investasi Pemerintah dan Pembayaran Utang Pemerintah Daerah terhadap Flypaper Effect Di Provinsi/ Kabupaten/ Kota Pemerintah Aceh Aulia Fikki
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of personnel expenditure, capital expenditure, government investment and local government debt payments either together or partially to flypaper.The population in this experiment is all local governments in Aceh Province, total population of more than 24 local governments consisting of 23 districts / cities and 1 province. This study used secondary data, namely of audited local government financial statements. The analytical method used in this study was the logistic regression analysis. The results of this study indicate that personnel expenditures, capital expenditures, government investment and local government debt payments  together and partially significantly to the  flypaper affect. With variable personnel expenditure, capital expenditure, government investment have negative significant to flypapaer effect and variable local government debt payments have positive significant to flypapae effect.KEYWORDS : personnel expenditure, capital expenditure, government investment, local government debt payments, flypaper effec
STUDI PELAKSANAAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG MANAJEMEN STRATEGI (Pada PT Telkom Persero, Tbk Divisi Regional III Jawa Barat dan Banten) Sri Fadilah
Jurnal Telaah dan Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

     Basically, accounting information system represents the integration from various system of transaction processing which exists in a company in forming a network in course of data processing that consisted of many kinds procedure to produce the information for the interested parties. This research tries to describe the execution of accounting information system in supporting strategy management.     The method of research that is used is descriptive method analysis and case study as well. This research is conducted at  PT.TELKOM (Persero), Tbk Divre III of West Java and Banten. The results show that the application of accounting information system has adequate result, totally score is 604 or 80,53% while the rest represents the weakness of existing accounting information system. Variable of strategy management obtains result 473 or 75,68% and it also adequate, the rest represents the weakness of strategy management. Keywords : accounting information system, strategy management
Pengaruh Partisipasi Anggaran, Motivasi Kerja dan Sistem Pengendalian Internal terhadap Kinerja Manajerial Elvia Hasmaneta Hamdani; Hasan Basri
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 ini adalah untuk menguji pengaruh partisipasi anggaran, motivasi kerja dan sistem pengendalian internal terhadap kinerja manajerial  pada SKPK lingkup Kabupaten Aceh Barat. Penelitian ini bersifat penelitian sensus, dimana penelitian menggunakan seluruh elemen populasi menjadi data penelitian. Populasi yang digunakan dalam penelitian ini adalah seluruh kuasa pengguna anggaran (KPA) di Kabupaten Aceh Barat  yang berjumlah 46 orang. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Jenis data yang digunakan pada penelitian ini adalah data primer. Untuk  analisis data dilakukan dengan menggunakan software Statistical Package for Social Science (SPSS). Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukan bahwa secara bersama-sama partisipasi anggaran, motivasi kerja dan sistem pengendalian internal berpengaruh  terhadap kinerja manajerial. Sedangkan secara terpisah ditemukan partisipasi anggaran berpengaruh negatif terhadap kinerja manajerial, motivasi kerja berpengaruh  positif terhadap kinerja manajerial dan sistem pengendalian internal berpengaruh positif terhadap kinerja manajerial.KEYWORDS : Partisipasi Anggaran, Motivasi Kerja, Sistem Pengendalian Internal, Kinerja Manajerial
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2010-2012 Junarwati Junarwati; Hasan Basri; Syukriy Abdullah
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 purpose of this study is to examine the effect of Local Revenue and its components which include Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income on the local governments financial performance in Aceh. The population was districts/cities in Aceh Province and the unit of analysis of this study was the local government budget report (or financial statements) audited by Supreme Audit Agency (BPK). A total of 23 Local Government Financial Reports districts/cities in Aceh province with the observation period of 3 years, or 69 local government financial reports, where analyzed using the multiple linear regression model. The first finding indicates that Local Revenue affects the financial performance of the districts/cities in Aceh province. Furthermore, other results suggests that the components of the Local Revenue: Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income jointly have effect on the local  financial performance of the district/city in Aceh province.Keywords : Local Financial Performance, Local Revenue
REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN KAS (Studi pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) Iman Rafiyal Putra; 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 purpose of this research is to obtain empirical evidence of how the average abnormal stock returns before and after the announcement of cash dividend, whether announcements of increasing cash dividend,  constant  cash dividend, and decreasing cash dividend on listed companies at  the Indonesia Stock Exchange.This research uses census method. The research population are 51 companies. Abnormal return is measured based on individual stock returns using market returns. Individual stock return is obtained from the daily closing price and market return is measured using the Composite Index of BEI. The results show that: (1)  the average abnormal stock return 10 days after the announcement of increasing cash dividends s is not higher than the average abnormal stock return 10 days before the announcement of increasing cash dividend  (0.00460 0.00519), (2) the average abnormal stock return 10 days after the announcement of constant cash dividends is not higher than the average abnormal stock return 10 days before the announcement of constant cash dividend (0.00098 0.01617), (3) the average abnormal stock return 10 days after the announcement of decreasing cash dividend is not lower than the average abnormal stock return 10 days before the announcement of decreasing cash dividend (0.00151 0.00026). The conclusion of this research is that the announcement of cash dividend does not give abnormal return to investors. Keywords: Dividend announcement, abnormal return, increasing cash dividend, constant cash dividend, and decreasing cash dividend
ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORANKEUANGANKEPADAPUBLIK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fauziah Aida Fitri; Nazira Nazira
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Demands for compliance with timely submission of financial reports to the public in Indonesia has been stipulated in the Law N0.8 Year 1995 concerning Capital Market and Bapepam Decision No.80/PM/1996 on financial reporting obligations periodiccally. Process in achieving timely financial statement presentation to the public becomes increasingly difficult because of the increasing growth of existing public companies in Indonesia.This study aims to examine empirically the effect of firm size, liquidity, company age, and reporting of exceptional items and / or contingent on timely submission of financial reports on companies listed on Indoneia Stock Exchange (BEI). The selection of samples to be used in this study was purposive sampling. Samples are manufacturing companies listed on the Stock Exchange with the following criteria: a) the company issued financial statements as of December 31 for the years 2004 to 2007; b) the company whose shares are actively traded in IDX. The data used is a form of secondary data obtained from annual reports and the Capital Market Reference Center. Then the data were analyzed using multiple regression.The research proves that company size has a significant impact on the   timeliness of financial reporting. While life companies, liquidity, and extraordinary items and / or contingencies do not have a significant impact on the timeliness of financial     reporting. Keywords: Timeliness, Financial Statements, Age, Size, Liquidity, xtraordinary items, Contingencies.
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Output Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Pada Perusahaan BUMN Pengguna Sistem Enterprise Resource Planning (ERP) di Kota Lhokseumawe Indrayani Indrayani; Maulidahniar Maulidahniar
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 research conducted to analyze the implementation of Accounting information system that integrated with Enterprise Resource Planning (ERP) system toward output quality of Accounting information system and the influence of Accounting information system that integrated with Enterprise Resource Planning (ERP) system toward the internal control system. The population of this research was all Indonesian State Owned Enterprises in Lhokseumawe city. The sample was taken by applying Purposive sampling technique and there were 5 enterprises that implement Enterprise Resource Planning (ERP) in Lhokseumawe chosen as the sample.  The respondents were 30 people. The data used in this research was primary data in form of questionnaire. The method of data analysis was Multiple linear regression using SPSS. The result indicated that the Accounting information system that integrated with Enterprise Resource Planning (ERP) system influenced positively and significantly on the output quality of the Accounting Information system, and the implementation of Accounting information system that integrated with the Enterprise Resource Planning (ERP) system influenced positively and significantly on the internal control system of enterprise.KEYWORDS : Accounting Information System, Enterprise Resource Planning (ERP), Output Quality of Accounting Information System and Internal Control System.

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