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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
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Search results for , issue " Vol 2, No 2 (2014)" : 8 Documents clear
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ADOPSI SUKARELA INTERNATIONALFINANCIAL REPORTING STANDARDS DI INDONESIA Indrawati, Novita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of this study was to examine the influence of the characteristics ofcompanies consisting of firm size, ownership structure, profitability, leverage,international activities and auditors reputation to voluntary adoption of InternationalFinancial Reporting Standards (IFRS) in Indonesia. The study was conducted at thecompanies listed in Indonesia Stock Exchange in 2010, as many as 345 companies.The sampling method was a purposive sampling. The collected data was analyzedusing logistic regression. The results showed that the characteristics of the companysuch as company size, ownership structure, profitability, and auditors reputation andinternational activities significantly influence the voluntary adoption of IFRS, whileleverage does not significantly influence the voluntary adoption of IFRS.Keywords: characteristics of firms, voluntary adoption, IFRS.
PENGARUH PARTISIPASI PENYUSUNAN APBD TERHADAP KINERJA APARATUR PEMERINTAHAN DAERAH, MELALUI: KOMITMEN ORGANISASI DAN JRI SEBAGAI VARIABEL MODERATING PADA PEMKO LHOKSEUMWE Hazmi, Yusri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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Abstract

The purpose of this study is to investigate and analyze the effect of budgetaryparticipation on performance of local government officials, organizationalcommitment, and job relevance of information as a moderating variable.This studyuses multiple linear regression to determine the relationship between the dependentvariable of the first 3 independent variables. The sample using purposive samplingmethod. The data were then processed using SPSS version 16.The result showedthat budgetary participation and organizational commitment did not significantlyaffect the performance of the apparatus. From the results of regression testingobtained with the participation value of 0.274 or greater than 0.05. Likewise with theorganizational commitment level of 0.047 siqnifikan and also greater than 0.05.However, unlike the case with JRI, the test results obtained, with siqnifikan level of0.066 or less than 0.05.From the test results of T-test showed a negativerelationship with participation in the performance of the apparatus, and unlike thecase with the commitment of organizations that have a positive relationship. Itmeans that with a high commitment to encourage the performance of officialsPemko Lhokseumawe.Keywords:Participation budget, personnel performance,commitment and job relevant information
PENGARUH KOMPETENSI, KOMPLEKSITAS TUGAS DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT Anugerah, Rita; Akbar, Sony Harsono
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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Abstract

This research aims to determine the effect of competence, task complexity andprofessional skepticism of auditors on audit quality as Riau Province Inspectorate.By using multiple regression analysis, 129 auditors working in the Inspectoratesprovincial government, municipal government inspectorate 2 and 10 districtinspectorate were respondents of this study. The results showed that thecompetence and professional skepticism significant effect on audit quality, while thecomplexity of the task has no effect on audit quality. The implications of this studyemphasize the importance of the knowledge audit and the auditors professionalskepticism applied to every assignment auditors.Keywords: Competence, task complexity, and quality audit professional skepticism
PENGARUH PERBEDAAN ANTARA LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Hasan, Mudrika Alamsyah; Purwanti, Sheila Nika
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This study aims to obtain empirical evidence about the relationship between book-tax differences and earning persistence in the financial statements of listedcompanies in Indonesian Stock Exchange. This study uses the technique ofPurposive Sampling Method, selected sample of 50 companies during the period of2007-2010. Methods of analysis used in this study is the technique of multipleregression analysis version 17.0. Variables that used in this research are earningbefore income tax next period as Y and earnings before tax at this period. as X. Thisresearch also using book tax differents as moderating variable. From the results oftesting that has been done, the simultaneous regression test (F test) showed that allthe independent variables studied had a significant effect on the variable earningpersistence. Partial regression test (t test) showed that the variables of PTBIt,LNBTD*PTBIt and LPBTD*PTBIt affect the variable earning persistence. The2magnitude of the effect caused by Adjusted R by all independent variables together86,4% of the dependent variable, while the remaining 13.6% is influenced by othervariables not examined in this study.Keyword : accounting profit,taxable income, and income peristensi
FAKTOR –FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN (Study Empiris Pada SKPD Pemda Riau)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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Abstract

This study aims to test the influence human resources, information technology,internal control and local financial monitoring to reliability and timeliness localgovernment financial reporting. Research sample is an heads and staffs of SKPD’saccounting department in Riau Province, Dumai City, Bengkalis district and Kampardistrict. Data collection was done by providing 361 questionnaires to heads andstaffs of SKPD’s accounting department. The collected data was processed usingSPSS version 17 with multiple linier regressions. Results of research show thesignificant effects of human resources, internal control and local financial monitoringon reliability of local government financial reporting, while information technologyhas no effect. The study results also show that human resources and informationtechnology affect significant on timeliness of local government financial reporting.Keywords: Human Resources, Information Technology, Accounting Internal Control,Local Financial Monitoring, Reliability and Timeliness Local GovernmentFinancial Reporting
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN LAMA PENGALAMAN KERJA PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN ACEH UTARA Muzahid, Mukhlisul
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This study aimed to test empirically the effect of educational level, quality of training,and long work experience employee either simultaneously or partially on the qualityof financial reporting unit (SKPD) in North Aceh district. The method used in thisstudy is a census method. The study was conducted in 35 work units (SKPD) in thetown of Lhokseumawe. The data used is primary data and data collection is donethrough through questionnaires. The analytical method used is descriptive analysis,and hypothesis testing methods used path analysis. The results showed thatsimultaneous levels of education, quality of training, and the long experience ofemployees affect the quality of financial reporting unit (SKPD). Partially level ofeducation, quality of training, and long work experience of each employee has apositive effect on the quality of financial reporting unit (SKPD).Keywords: educational level, quality of training, long work experience employee, andquality of financial reporting
PENGARUH PENERAPAN AKUNTABILITAS KEUANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN KETAATAN TERHADAP PERATURAN PERUNDAGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This research want to prove the effect of financial accountability implementation,technology information use, local government official competence and obedience torole of legislation to government performanc accountability, case study of KuantanSingingi Regency. Data was collected by mail. The respondence was thegovernment performance report maker, consist of 62 people. Hypothesis testing isdone by using multiple linear regression analysis with signifince degree 5%. Theresult of this research show that financial accountability implementation (X1) andobedience to role oh legislation (X4) have significant influence to governmentperformance accountability. In otherhand, technology information use (X2) and localgovernment official competence does not have significant influence.Keywoods:Government performance accountability, financial accountability,technology information use, local government official competence,obedidience to role of legislation
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN INFORMASI ASIMETRI TERHADAP TIMBULNYA KESENJANGAN ANGGARAN Savitri, Enni; Sawitri, Erianti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This study aims to find empirical evidence to support the notion that there aresignificant between budget participation, budget emphasis and informationasymmetry on the incidence of budgetary slack in Kampar District Government oneducation. In this study, the samples taken were 140 people from 35 regional workunits (on education) which consists of the Chief on education, public and officialdomsub-section, sub-section program planning, and finance sub-sections, which areinvolved in the preparation of the budget on education district government Kampar.Data collected through direct observation and surveys obtained by means of thedistribution of questionnaires to the respondents. This study used multiple linearregression analysis model (multiple linear regression). The results showed thatbudget participation, budget emphasis and information asymmetry affect thebudgetary slack.Budgetary participation variables significantly affect the incidence ofbudgetary slack. Thus, participation budget the greater cause budgetary slack is thegreater. The target budget is used as a measure of performance of subordinates,and / or the presence of monetary incentives such as bonuses, raises budgetemphasis. Information asymetry increases in the budgeting process, it will triggerincreased budgetary slack anyway.Keyword:Budgetary participation, budget emphasis, information asymmetry, andbudgetary slack

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