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INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Published by Universitas Riau
ISSN : 23374314     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi berisikan artikel tentang hasil penelitian dan gagasan konseptual, kajian danaplikasi teori, tinjauan kepustakaan, resensi buku baru dalam bidang akuntansi dan keuangan
Arjuna Subject : -
Articles 102 Documents
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REAKSI PASAR TERHADAP TINDAKAN PERATAAN LABA DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PERISTIWA PENGUMUMAM LABA PERUSAHAAN)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to determine whether the mechanism of Good Corporate Governance(GCG), in this case the managerial ownership, institutional ownership and audit committee,income smoothing actions affect relations with the market reaction to the earningsannouncement period. The populations of this study are all manufacturing companies listedon the Indonesia Stock Exchange in 2011. While the sample is selected menjadai 49companies manufacturing. Samples were selected through purposive sampling method withthe sample selection criteria. The dependent variable used is proxied by the market reactionComulative Abnormal Return (CAR). While independent variable is income smoothingmeasures and moderating variables used are institutional ownership, managerial ownershipand audit committee. Hypothesis testing is performed by multiple regression analysis. Basedon the analysis, this study failed to prove the third hypothesis because it is greater than thesignificance level alpha of 5% (0.05). All independent variables have no significant effect onthe market reaction.Keywords: market reaction, managerial ownership, institutional ownership, of the auditcommittee.
HUBUNGAN ANTARA KEADILAN PROSEDURAL, JOB STRESS, KOMITMEN ORGANISASI DAN KEINGINAN BERPINDAH (Study pada Tenaga Akuntansi di Provinsi Riau dan Kabupaten Bengkalis) Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
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This study investigates relationship between of procedural fairness, job stress, organizationalcommitment and turnover intention accounting staff contracts in local government. Datawere collected through a questionnaire survey of 51 accounting staff contracted by theprovincial government of Riau and Bengkalis. Data analyzed by a structural equation modelwith Partial Least Square (PLS). The result showed procedural fairness was positivelyrelated to job stress and turnover intention, Job stress positively related to turnoverintention, and organizational commitment was negatifly related to turnover intention.Procedural fairness does not direct effect on turnover intention, but mediated organizationalcommitment. The result showed that job stress not relation to organizational commitment.Keywords: Procedural fairness, job stress, organizational commitment, turnover intention
PENGARUH INFORMASI LABA DAN ARUS KAS TERHADAP HARGA SAHAM Mutia, Evi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
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The objective of this research is to examine and find out empirical evidence of the influence ofinformation of earnings and cash flow on stock price. This study uses LQ 45 companies listedon Indonesian Stock Exchange as the study population. The data used is secondary data inthe form annual reports, financial statements, balance sheets, and notes to financialstatements on LQ 45 companies for period Agustus 2008 - February 2009. Taking target 45firms by using purposive sampling method and cross-section multiple regression model asanalyzing tool, the result of this research show that information of earnings, investingactivities of cash flow and Financing activities of cash flow have a significant effect to stockprice of LQ 45 companies which are listed on Indonesian Stock Exchange, but operatingectivities of cash flow and sum of cash flow have no significant effect to stock price of LQ 45companies which are listed on Indonesian Stock Exchange.Keywords: Earning, cash flow and stock price
PENGARUH CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2009-2011) Novrianti, Vesy; Armas, Riadi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
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The background of this research is the condition of company that decreases because of theeconomy crisis in Asia by the year 1997 particularly for the registered manufacturecompanyin Indonesia Stock Exchange. It needs to apply Corporate Sosial Responsibility and GoodCorporate Governance in increasing the performance of company. Based on the backgroundabove, this research aims to know whether or not there is influence of the Corporate SosialResponsibility and Corporate Governance that consist of Managerial Ownership,Institutional Ownership, Size board of Director, Commissioner Independent and Size of theAudit Committee simultaneously and partially to the companies manufactures’ performancein Indonesia Stock Exchange. The total number ofsample in this research is 11 manufacturecompanies from 2009 to 2011. The data used is secondary data in the form of report retrievedin www.idx.co.id and Capital Market Information Center (PIPM). Independent variableused by researcher is Corporate Sosial Responsibility and Good Corporate Governance. Theresearcher also used multiple regression linear technique analysis. The research findingsshow that: (1) CSR and GCG give the influence simultaneously to the company’sperformance; (2) CSR does not give influence partially to the company’s performance (ROE)and GCG: Managerial Ownership, Institutional Ownership, Size board of Director, and Sizeof the Audit Committee does not give influence to the company’s performance (ROE) andonly Commissioner Independent give influence partially to the company’s performance(ROE).Key words: Corporate sosial responsibility and good corporate governance and company’sperformance
PENGARUH KETIDAKPASTIAN TUGAS DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Pada PT. Gunanusa Utama Fabricators) Yazid, Helmi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
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Abstract

This study aims to demonstrate the effect of decentralization on SAM, the SAM taskuncertainty, task uncertainty on managerial performance, the SAM on managerialperformance, decentralization on managerial performance, decentralization on managerialperformance, moderated by SAM, the uncertainty on the performance of managerial tasks tobe mediated by SAM. The research was conducted at PT. Gunanusa Main Fabricators inBojonegara-Serang. Respondents were selected as samples are middle managers and lower,amounting to 90 managers in PT. Gunanusa Main Fabricators in Bojonegara - Serang.Sampling technique in this study is a purposive sample withdrawal. Research resultsconcluded that the uncertainty of the task significant positive effect on managerialperformance. Employee Performance in PT. Main Fabricators Bojonegara Gunanusa Attacksignificant positive effect on Managerial Performance, Task Uncertainty significant positiveeffect on Management Accounting Systems, Decentralization significant positive effect onSystems Management Accounting, Management Accounting System significant positiveeffect on managerial performance, test results proved the indirect influence of the TaskUncertainty Managerial performance mediated by the Management Accounting System.Keywords : Task uncertainty, decentralization, system management accounting, managerialperformance
ANALISA PENGUNGKAPAN LAPORAN KEUANGAN KOTA BANDA ACEH DENGAN OPINI WAJAR TANPA PENGECUALIAN
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
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Research to analyze the importance of disclosure (disclosure) is complete, so obtaining anunqualified assessment (WTP) to the Financial Statements by the city Banda Aceh. thatresearch can dikemukaan Disclosure Financial Statements presented in Banda Aceh hasprovided revealing information that should be disclosed in the presentation FinancialStatements. It can be seen from the results of the analysis carried out on budget realizationreport, found the quality of disclosure of revenue, expenditure and financing in the form ofgoods and services is very good. For disclosure of the balance of the city of Banda Aceh hascompiled the balance sheet classifications set by SAP. Then, the Cash Flow Statement, hasrevealed major groups separately receipts and gross cash from operating activities, investingnon-financial assets, and non-budget financing. For disclosure Achieving FinancialPerformance, 4 (four) financial performance disclosure items in the notes to the financialstatements, revealing description of Banda Aceh and other strategies used and the proceduresthat financial performance has been developed and implemented management. And forPresentation of Financial Statements and Accounting Policies, of 22 (twenty two) disclosureitems, has revealed 11 (eleven) the disclosure item regarding the reporting entity, basis ofaccounting, the basis of measurement, recognition of revenue and expenditure recognition,the establishment of a reserve fund as well as information other.Keywords: Disclosure, unqualified
PENGARUH RATIO LEVERAGE TERHADAP RISIKO PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Savitri, Enni; Pramudya, Andra Lolija
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
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The financial manager or chief financial officer (CFO) must be careful in making decisionsleverage. Leverage is the use of fixed costs in order to increase profits. Leverage There aretwo kinds of operating leverage and leverage spending. In the decision of operatingleverage, financial managers can use break-even analysis and the degree of operatingleverage (DOL) to determine how the effects of changes in sales volume to the change inoperating income. Leverage in spending decisions, financial managers can use indifferenceanalysis and degree of financial leverage (DFL) to determine how the effect of changes inoperating income to earnings per share (EPS). The combination of both the total leverage iscalled leverage. In making decisions leverage, financial managers is not enough to payattention to earnings that occur, but also should pay attention to risk. The risk is due to theoperating leverage, leverage spending, and total leverage each called business risk, the riskof spending.Keywords: degree of operating leverage, degree of financial leverage and market risk
PERBANDINGAN KINERJA REKSA DANA SYARIAH DAN REKSA DANA KONVENSIONAL Ratnawati, Vince; Khairani, Ningrum
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
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his study aims to find out about 1) The performance difference Islamic mutual funds andconventional mutual funds (in terms of return and risk), 2) The difference in theperformance of Islamic and conventional mutual funds (dilihhat of Sharpe and TreynorIndex index), 3) The difference in the performance of mutual funds Islamic and conventional(as seen from Jensen Alpha). The method used in this research is descriptive method ofcomparative study of the samples determined researcher from January 2006 to December2009. The research sample is a type of fixed income funds and konvensinal sharia and Islamicmutual funds and conventional mix. Hypothesis testing is performed using different testindependent sample t-test to determine whether the two mutual funds significantly differentor not. Tool of statistical test used was the program Statistical Product and Service Solutions(SPSS) ver. 17.0 for Windows and Microsoft Excel 2007, while the data used in the form ofdata on Net Asset Value per Unit of Participation (NAV / Unit), Jakarta Islamic Index (JII)and LQ45 Index and the data rate of Bank Indonesia Certificates (SBI) and CertificateWadiah BankIndonesia (SWBI) monthly period 2006-2009. The results showed that theperformance of mutual funds, both Islamic and conventional are different, but notsignificantly. This has become one of the economic development of evidence sharia inIndonesia, particularly in the capital markets and an encouraging performance againstperlaku Islamic economics. In the business performance of Islamic mutual funds is no lessfavorable to conventional mutual funds, and religus more accountable, for carrying out aseries of processes in accordance with the principles of Shariah.Keywords: Performance, mutual funds, risk and return, Sharpe index, Treynor index, JensenAlpha
PENGARUH SUPERVISI AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN TEKANAN PENGARUH SOSIAL SEBAGAI VARIABEL MODERATING: STUDI PADA AUDITOR EKSTERNAL PEMERINTAH Razaq, Safri A.
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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This study aimed to investigate the effect of social influence pressure on the relationshipbetween supervision and the quality of the work of the auditor. The study was conducted atthe government´s external auditor who worked on at the Audit Board of The Republic ofIndonesia (BPK) Aceh representative. The method used in this study is the census method, ieby taking all auditors working in the KPK which totaled 64 people. The data used areprimary data obtained through the distribution of questionnaires to the auditors and wereanalyzed using multiple linear regression models. The results showed that: (1) Supervisionpositive effect on the quality of audit work the auditor, (2) social influence pressuresnegatively affect the quality of the work of the auditor, and (3) the influence of social pressureaffect the relationship between supervision and the quality of the work of the auditor.Keywords: supervision, social influence pressures, the quality of the work of the auditor
PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL DAN PENGALAMAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN (HOTEL KELAS MELATI DI KOTA JAMBI) Herawaty, Netty
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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The objective of this research is to analyze the effect of the independence, expertise auditor,experience of internal auditor on efectivity of internal control at melati hotel in Jambi City.The purpose of this research are to determine whether the independence, expertise auditor,experience of internal auditor simultaneously influence and partial influence on efectivity ofinternal control at melati hotel in Jambi City. Data is collected by field with primary data.The respondent of this study are internal auditor from 47 hotels. Samples taken withpurposive sampling. Analysis using multiple linear regression analysis. The results of thisresearch show that independence, expertise auditor, experience of internal auditorsimultaneously influence and partially have not significant effect on efectivity of internalcontrol at melati hotel in Jambi City.Keywords : independence, expertise auditor, experience of internal auditor, control internal

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