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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 4, No 1 (2015)" : 8 Documents clear
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Ramadhani, Suci
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The aim of this study examines the effect of corporate governance perception index,debt policy on firm value by dividen policy as an the intervening variable. The studyis based sample of companies included in the ranking Corporate GovernancePreception Index (CGPI) by Indonesian Institute for Corporate Governance (IICG)years 2010-2012. The analysis method used in this study is multiple linearregressions expanded with path analysis using the SPSS 19. The result of thisresearch show that: 1) corporate governance perception index has not significantinfluence to dividend policy, 2) debt policy has not significant influence to dividendpolicy, 3) Corporate governance perception index has not significant influences tofirm value, 4) Debt policy has significant to firm value,. 5) dividend policy hassignificant to firm value, 6) dividend policy has not mediate corporate governanceperception and firm value, and 7) dividend policy has not mediate debt policy andfirm value.Keyword: corporate governance perception index, debt policy, dividend policy, andfirm value.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN RISIKO PERUSAHAAN (Studi Terhadap Perusahaan yang Terdaftar pada BEI indeks KOMPAS 100 Tahun 2010 s.d 2012) Ramadhani, Nila; Sari, Ria Nelly; Darlis, Edfan
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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This study aimed to test the influence of the characteristics of commissioners andthe characteristics of the companys board of directors on the companys riskmanagement practices. Characteristics commissioners were used in this study is therisk management committee, board size, the proportion of independent directors andcommissioners educational background, while the characteristics of companies thatuse is reputable auditors, institutional ownership and complexity. The sample usedin this study is a company KOMPAS100 categories listed in the Indonesia StockExchange (BEI) with the observation period 2010-2012. Purposive sampling methodused in the selection of data samples and obtained a sample of 54 companiesselected. This study uses multiple linear regressions. Results from this studyshowed that only the Risk Management Committee, board size and complexity thathave an influence on the companys risk management practices.Keywords: enterprise risk management, board of commissioner’s characteristics,firm characteristics
SILABI ANALISIS TATA KELOLA TEKNOLOGI INFORMASI LAYANAN SISTEM INFORMASI AKADEMIK UNIVERSITAS RIAU MENGGUNAKAN KERANGKA KERJA COBIT Mulyana, Refni; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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For improvement of Service College, the University of Riau has been usingacademic information systems. Academic information system has the advantage tooptimize the administration and its resources, such as faculty, classes, and a meansof learning. To gain optimal benefit, required good governance of informationsystems. The purpose of this study was to look at the maturity of informationtechnology governance in Riau University by COBIT framework. Domains that arediscussed in this study are the planning, implementation, and evaluation of theinformation system of the University of Riau. This research was conducted usingqualitative methods in the form of case studies. Data on governance Riau Universitywill be compared with the COBIT framework, in order to know the level of maturity.Results of the study is the maturity level of information technology governance at theUniversity of Riau for the three domains studied, namely the domain of planning,implementation, and evaluation at the level 2 (repetition intuitive). This shows thatthe three domains has been implemented, even though not yet well defined (level 3-has been defined).Keywords: information technology governance, academic information systems,COBIT
PENGARUH PAD TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH KABUPATEN ACEH UTARA Sa’diyah, Halimatus; Putri, Yetty Tri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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The aim of this research is to determine the influence of District Own SourceRevenue to government managerial performance of Aceh Utara District. The sampleselection using target sampling, that involves 75 respondents in Aceh Utara districtgovernment. Primary data were obtained through questionnaires. Data wascollected through questionnaires survey method is to provide answers to theproblems faced by explaining the relationships between variables with hypothesistesting.The research result shows that 78,3% of District Own Resource Revenuehas contribution to government managerial performance in Aceh Utara District.Meanwhile 21,7% was another influenced factors that was not observed in thisresearch. The result of this study also indicates the hypothesis that the district ownrevenue positively influences participation on government managerial performancecan be proved.Keyword: District own resource revenue, government managerial performance.
PENGARUH KOMITMEN PROFESIONALTERHADAP TEKANAN ANGGARAN WAKTUYANG DIRASAKAN DAN PERILAKUDISFUNGSIONAL AUDIT Wahyuni, Sri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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This study aimed to determine the effect of professional commitment on perceivedtime budget pressure and underreporting of time behavior. This study conductedwith survey method on auditors working in second tier audit firms in Indonesia. Unitanalyses are individual auditors at all positions: junior, senior, manager/supervisor,and partner. Research samples are 70 respondents. This research uses pathanalysis as data analysis. This result of this research showed that professionalcommitment affective and professional commitment normative has positive andsignificant influence to perceived time budget pressure but not significant influenceto underreporting of time behavior, while the professional commitment continuancenot significant influence to perceived time budget pressure but has negative andsignificant influence to underreporting of time behavior. Perceived time budgetpressure has positive and significant influence to underreporting of time behavior.Perceived time budget pressure mediate professional commitment affective andprofessional commitment normative to underreporting of time behavior, while theperceived time budget pressure is not mediate professional commitmentcontinuance to underreporting of time behavior.Keywords: Professional commitment, perceived time budget pressure,underreportingof time behavior
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN PENYIMPANGAN PERILAKU DALAM AUDIT DAN KUALITAS HASIL AUDIT Pertiwi, Dian; Azlina, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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This study was conducted to examine the relationship of personal characteristicswith the level of acceptance of deviant behavior and its effect on quality auditresulting audit. Personal characteristics of auditors consists of locus of control,emotional quotient and performance auditors. The object under study is BPKPRepresentative in Pekanbaru City Riau Province. Data analysis method used in thisresearch is the method of path analysis is done with the help of software SmartPLS.Collecting data using secondary data and primary data obtained through thequestionnaire of the respondents research. The result showed that 1) Locus ofcontrol affects the level of acceptance of deviant behavior in the audit. 2) EmotionalQuotient affect the level of acceptance of deviant behavior in the audit. 3) Theperformance auditor did not significantly influence the acceptance of deviantbehavior in the audit. 4) Locus Of Control directly influence the audit quality. 5)Emotional Quotient direct effect on audit quality. 6) Performance auditors directlyinfluence the audit quality. 7) Locus of control effect on audit quality, moderatedacceptance of deviant behavior in the audit. 8) Emotional Quotient has no effect onaudit quality, moderated acceptance of deviant behavior in the audit. 9) Theperformance auditor has no effect on audit quality, moderated acceptance of deviantbehavior in the audit. 10) The acceptance of deviant behavior in the audit effect onaudit quality.Keywords: Quality audit, locus of control, emotional quotient, performance auditor,audit behavioral deviations acceptance (dysfungsional audit)
PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD di Kota Padang) Eliza, Yulina
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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This study aims to prove empirically: How much influence individual morality to thetendency of accounting fraud and how much influence the internal control overaccounting fraud tendencies. The sample was working units (SKPD) Padang city of48 agencies consist of: Secretariat, Department, Agency, Office, and the District inthe city of Padang. Data were collected by distributing questionnaires to therespondents, while the analysis method used is multiple linear regression method.Results of this study indicate that individual morality turns negative and significanteffect on the rate of Accounting Fraud Trends in Padang city SKPD. That is thebetter individual morality hence diminishing the level of accounting fraud.Furthermore, the Internal Control System and significant negative effect on the levelof the tendency of cheating accounting SKPD Padang. This influence is negative,which means more effective system of internal control then the trend rate ofAccounting fraud on the wane.Keywords: Morality, fraud, accounting
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SATUAN KERJA BADAN LAYANAN UMUM UNIVERSITAS RIAU Fahdi, Muhammad; Sari, Ria Nelly
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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This study aimed to examine the effect of the quality of human resource, utilizationof information technology, leadership styles, organizational culture, internal controlunit, and organizational commitment to the performance of public service agencyworking unit Riau University. Research conducted on 94 financial management atthe University of Riau. Respondent participation rate amounted to 70.21% (66people). The analysis tool used is multiple regression with SPSS version 21. Testsperformed include testing the validity and reliability, testing data and classicalassumptions of normality, the coefficient of determination, and hypothesis testingresearch. The results showed that the higher the quality of utilization of informationtechnology, leadership styles and organizational commitment will affect theperformance. Meanwhile, human resource , organizational culture, and the internalcontrol unit has no effect on the performance exhibited significantly. The coefficientof determination was 50,9%, which is still contained 49,1% explained by otherfactors that are not included in this study.Keywords: Performance, Public Service Agency

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