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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 8 Documents
 1 
Search results for , issue " Vol 1, No 2 (2013)" : 8 Documents clear
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)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

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)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

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
ENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA FINANSIAL PADA PERUSAHAAN MINYAK DAN GAS DI PROVINSI RIAU Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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This study examines impact internal business process such rework, cycle time andinnovation on financial performance that measured by cost. The study was conducted on theoil and gas companies in Riau Province. Samples in this study are finance manager, HR,production and information systems. Respondents include team leader, team mananajer andcorporate managers. Prior to the first study conducted interviews with key informants toobtain information about performance measurement done. The results of quantitative testingwith Partial Least Square indicate that rework and innovation have positif impact on cost. Inthis study cycle time not has impact on cost and not mediated relationship rework and cost.Keywords: internal business process, rework, cycletime, innovation and cost
PENGARUH PERTUMBUHAN PENJUALAN, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG DENGAN PENDEKATAN PECKING ORDER THEORY (PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007-2010)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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This research studies the effect of growth sales, operating leverage, and tax rate on thecompany’s debt by using Pecking Order Theory approach. The research was conducted at amanufacturing company listed on the Indonesia Stock Exchange in 2007-2010. This type ofstude is a descriptive verificative. The research method used in this purposive samplingmethod. Number of sample is 40 companies observation. The hypothesis is tested by usingmultiple regression analysis. This result show that growth sales, operating leverage, and taxrate didn’t have significant influence on the company’s debt by using Pecking Order Theoryapproach at a manufacturing company on the ISE in 2007-2010. Growth sales, operatingleverage, and tax rate didn’t have significant influence with the company’s debt by usingPecking Order Theory approach.Keyword : Company’s Debt, growth sales, operating leverage, tax rate, and pecking ordertheory.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN AKUNTANSI KEUANGAN DAERAH PADA RUMAH SAKIT UMUM DAERAH (RSUD) ARIFIN AHMAD PEKANBARU Azizah, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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The purpose of research is to compare the financial performance of general hospitals (Hospital)Arifin Achmad Pekanbaru both before and after referring to the financial accounting areacontained in the Ministerial Regulation No. 13 in the country in 2006. Data collection techniquesused were interviews and documentation techniques. Data were analyzed using four variables:the ratio of the area of financial independence, effectiveness and efficiency ratio of local revenues,the ratio of the activity, and growth ratios. The results of this study indicate that there aredifferences in financial performance before and after the application of financial accounting areain general hospitals (Hospital) Arifin Achmad Pekanbaru.. It is evident from the results of theanalysis, in which the ratio of the area of financial independence before the issuance of thefinancial accounting area which decreased after the implementation of accounting and financeareas which increased. PAD-effectiveness ratio was highest in the year 2007 in the amount of100.44% and the lowest occurred. PAD efficiency ratios ranged from 39.78% to 56.30%.Routine expenditure ratio in 2006 and 2009 ranged from 55.80% to 95.91%, and developmentspending in 2006 to 2009 ranged from 3.88% to 4.59%. This shows the ratio of budget growingRegional General Hospital Arifin Achmad Pekanbaru in fiscal year 2006 to 2009 showed positivegrowth despite reduced growth trend.Keywords : financial accounting regional and financial performance
PEMANFAATAN INFORMASI AKUNTANSI UNTUK MENGHINDARI ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN (Studi pada Mahasiswa Akuntansi PTN dan PTS se Kota Jambi)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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The Objective of this research is to examine accounting information as strategy to helpdecision maker avoiding escalation of commitment. Given strategy include unambiguousfeed back strategy, project progress report, and giving information of future advantage toindividual or group of decision maker. Sums of 130 students of Accounting Department,Faculty of Economic, Jambi University participate in this experiment. The result of the testshows that the three strategies can significantly help decision maker avoiding commitmentescalation problem. However, surprisingly the result of the test show that strategy to givefuture benefit information significantly tends to direct the group to commitment escalation.The test is also performed to observe whether there is polarization of individual or groupdecision. Statistic results give support that when the three strategies are given to individualand group of decision maker and group polarization occurred.Keywords : escalation of commitment, accounting information strategy, individual-groupdecision
PERAN MONITORING DAN EVALUASI TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Taufik, Taufeni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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Abstract

The results of the evaluation of the implementation of Performance Accountability System ofthe Provincial, Regency / City in Indonesia in 2011, according to the Ministry of PAN &RB (2012), is still not encouraging. Local Government in Indonesia no one gets asatisfactory and well, and still found the Regency / City in Indonesia with a value somewhatless and less. Somewhat less value means local government in Indonesia still have aperformance management system is less reliable, and needs a lot of improvements includingbasic repairs. While the lack of meaning and order of performance management system is notreliable and needs a lot of improvements and changes that are very basic. Lax governmentagency performance accountability system area indicates that the implementation of themonitoring and evaluation has not been run properly. The results of monitoring andevaluation can not be used as material for the repair or improvement programs to localgovernments. Monitoring and evaluation should be useful to give suggestions, feedback orrecommendations for improvement programs - programs that dimonev for the future.Keywords: Monitoring and evaluation, the Government Performance AccountabilitySystem
PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA FINANCIAL (Study Pada Perusahaan Jasa di Kota Pekanbaru Provinsi Riau) Azlina, Nur; Sulaeman, Dinanda
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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This study aimed to determine the effect of total quality management practices on the performanceof the company´s financial services in Pekanbaru city of Riau Province. The study was conductedin 67 service companies that have implemented total quality management practices for over threeyears. The company consists of 33 banking companies, 12 manufacturing companies, 16 hospitalsand 6 telecom companies. Sampling was carried out using non-probability sampling methods(purposive sample method) while the data collection techniques performed by direct methods. Thetest data used for multiple linear regression. Results showed that of the six dimensions of TQMdianailsa only variable customer focus and management of human resources that do not affect theperformance of the financial while others are leadership, process management, strategic planningas well as information and analysis of the influence financial performance.Keywords: leadership, focus on customers, human resource management, process management,strategic planning, information analysis, and performance financial

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