cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dr.Gusnardi,SE.,MSi.,Ak
Contact Email
-
Phone
-
Journal Mail Official
jurnal_akuntansi@yahoo.co.id
Editorial Address
-
Location
Kota pekanbaru,
Riau
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 2 (2016)" : 8 Documents clear
ANALISIS PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR : SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA) Anita, Rizqa; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the personal characteristics of the auditor theacceptance of the auditor on dysfunctional Audit Behavior. More specifically, thisstudy aims to examine the locus of control, the performance auditor, turnoverintention and commitment to the organizations top auditor reception dysfunctionalAudit Behavior. This study uses a survey of the entire public accounting firm inSumatera with a number of respondents as many as 97 respondents. Data analysistools in this study using Structural Equation Modeling-Partial Least Square (PLSSEM)using SmartPLS software Version 2.0 M3. PLS (Partial Least Square). Theresults showed that that the locus of control has positive influence on acceptance ofdysfunctional audit behavior. Auditors performance negatively affect acceptance ofdysfunctional audit behavior. Turnover intention positive influence on acceptance ofdysfunctional audit behavior. Organizational commitment negatively affectacceptance of dysfunctional audit behavior.Keywords: locus of control, the performance auditor, turnover intention andorganizational commitment, and acceptance of the auditor on the auditdysfunctional behavior.
PERSPEKTIF SUMBER PENDANAAN SEBAGAI STRATEGI POLITISASI PEMERINTAH DALAM PENINGKATAN STRUKTUR BELANJA MODAL DAERAH Husin, Dasmi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to look at the role of government (political strategy of the budget) inallocating capital expenditure structure by testing the General Allocation Fund (DAU)and revenue (PAD) which dioreintasikan on building / structure Capex (BM) area.This study uses a combination of research methods (mixed method) that combinesquantitative and qualitative research methods. The data were processed usingSPSS. The results showed that the variables simultaneously DAU and PAD do notaffect capital expenditure, but only partially PAD variables that affect predictions oflocal government capital expenditures. The proportion and fund management ishighly dependent on government policy. The funding source is not necessarily a lotlarger nominal allocated to optimize capital expenditure. The function of governmentas an agent can not be separated from the function of the politicization of theparliament. Both as a public agency because of head and MPs both selected andtrusted by the people. Political function of legislative - executive and administrativefunctions at the same executive role in determining the allocation of resources andthe use of capital expenditure penanaan area.Keywords: Proportion of capital expenditure structure
PENGARUH MASA PERIKATAN AUDIT, SPESIALISASI INDUSTRI KAP, REPUTASI KAP DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2011-2014) Pertiwi, Nastia Putri; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine effect of period audit engagements, industryspecialization accounting firm, accounting firms reputation and the audit committeeon audit quality. This study uses three control variables, namely leverage, LOSS andcash flow from operations. The data used in this research is secondary data derivedfrom the financial statements of companies listed on the Indonesia Stock Exchangein 2011-2014. By using purposive sampling, this study got 92 sample companies.The data analysis method used in this research is multiple linear regression. Theresults showed period audit engagements and industry specialization accountingfirm has no effect on audit quality, while the reputation of accounting firm and theaudit committee kualtitas affect the audit. Of the three control variables used in thisstudy, only a leverage effect on audit quality, while LOSS and cash flow fromoperation has no effect.Keywords: Period of the audit engagement, industrial specialties accounting firm,accounting firms reputation, the audit committee and audit quality.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH KOTA PEKANBARU DENGAN SIKAP APARAT PEMERINTAH SEBAGAI VARIABEL INTERVENING Apriani, Aulia; Taufi, Taufeni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the effects of the characteristics of budgetgoals, such as: budget participation, budget goal clarity, budget feedback, budgetevaluation and the budget goal difficulty on the performance of Pekanbaru citygovernment officials and with the attitude of government officials as an interveningvariable. This research is based on samples government officialsholding mediumand lower level positions and at the same time they were the official commitmentmakersof SKPD in Pekanbaru city government. The data of this research wereanalyzed by using Structural Equation Modelling (SEM) using AMOS program. Theresults showed that: 1) budget participation has a significant effect on theperformance of government officials; 2) budget goal clarity has a significant effect onthe performance of government officials; 3) budget feedback does not significantlyinfluence the performance of government officials, 4) budget evaluation has asignificant effect on the performance of government officials, 5) budget goal difficultyhas negative influence but doesnot significantly affect the performance ofgovernment officials, 6) variable attitude capable to mediate positive to increase theinfluence of budget participation, budget goal clarity, evaluation and the budget goaldifficulty of the government official performance; 7) variable of attitude, however,cannot mediate an increase the influence of budget feedback and budget evaluationon the performance of government officials.Keywords: Budget participation, budget goal clarity, budget feedback, budgetevaluation, budget goal difficulty, performance and attitude.
PENGARUH TEKANAN ANGGARAN, WAKTU, RISIKO AUDIT, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT (REDUCED AUDIT QUALITY BEHAVIOR (STUDI EMPIRIS BPK RI PERWAKILAN PROVINSI RIAU) Diana, Haugesti; Azlina, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the influence of time budget pressure, locus of control,audit risk, locus of control and dimension of professional commitment to reducedaudit quality behavior.Respondents of the research is auditor who works in BPK RIRepresentative of Riau Province. Research samples are 53 responden Theresearch uses multiple regression analysis. Prior to the tests, conducted prior testdata quality (reliability and validity), test data normality and classical assumptiontest. The results of this research indicate that 1) Time budget pressure effect onreduced audit quality behavior, 2) audit risk effect on reduced audit quality behavior,3) locus of control no effect on reduced audit quality behavior, and 5) dimensions ofprofessional commitment that is professional commitment affective, professionalcommitment continuance professional commitment normative effect on reducedaudit quality behavior.Key words: Reduced audit quality behavior, Time budget pressure, audit risk, Locusof Control, professional commitment affective, professional commitmentcontinuance, professional commitment normative.
PENGARUH TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN, KECAKAPAN MANAJERIAL DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI BEI) Kirana, Raisa; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine influence of the level of disclosure offinancial statements, managerial skills and litigation risk to earnings managementwith audit quality as moderating variables. Earnings management in this study wasmeasured by the Modified Jones Model. The data used in this research is secondarydata derived from the financial statements of companies listed on the IndonesiaStock Exchange in 2011 s.d 2014. By using purposive sampling, this study with 92samples. The data analysis method used was moderated regression analysis. Theresults showed that; 1) the level of disclosure of financial statements effect onearnings management, 2) skills of management effect on earnings management, 3)The risk of litigation has no effect on earnings management, 4) The level ofdisclosure of financial statements and audit quality effect on earnings management,5) Skills managerial quality audit had no effect on earnings management, and 5) therisk of litigation is not the quality of the audit effect on earnings management.Keywords: Level of financial statement disclosure, managerial skills, the risk oflitigation, audit quality
OTONOMI DAERAH : MASALAH DAN PENYELESAIANNYA DI INDONESIA Nasution, Akmal Huda
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The spirit of reform resulted in a new system of governance called regionalautonomy and a regional development strategy as well as the empowerment anddevelopment in accordance with the conditions of Indonesian society is currently inprogress in order to develop democracy in various aspects. This strategy isimplemented as a counter to the economic crisis and the confidence which thenimpact on the change of political power in Indonesia. Regional autonomy and theproblem has been a growing discourse in line with the implementation of regionalautonomy in Indonesia. Regional autonomy is an idea that is ideal for the Republicof Indonesia, but it does not mean that the concept can be implemented simplyflawless and shortcomings. The implementation of regional autonomy and theproblem is still to be studied for academicians and practitioners government,because our country is currently still continue to seek the most appropriate form inthe Indonesian community welfare efforts. The negative impact of the emergence ofregional autonomy is an opportunity for the individuals at the local level for variousoffenses , the appearance of conflict between the central government , and theemergence of the gap between high -income areas Dangan area stillberkembang.Bisa seen that there are still many problems accompany the passageof regional autonomy in Indonesia . The problems that would have sought a solutionand the solution so that the original purpose or noble ideals of autonomy can beachieved and realized will.Keywords: Local autonomy, economic crisis, reform, strategy, counter
HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA USAHA KECIL DAN MENENGAH DI MALAYSIA Tanjung, Amries Rusli; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is intended to measure an influence between the implementation ofAccounting Information System (AIS) in Small and Medium Enterprises (SMEs) inMalaysia and effectiveness of performance in SMEs. All of this research is based ona survey conducted by empirical evidence that has been done in the Small andMedium Enterprises in select in Malaysia base on criteria in sample method.Moreover, to achieve the aims of this study, the framework or some hypothesis havedeveloped in accordance with previous research and literature review. Finding in thisresearch got the same result with previous researches that have positive relationsbetween the AIS and effectiveness performance of SMEs in Malaysia. For theconclusion, this research proved that SMEs has implemented AIS show a betterperformance, especially in the decision making process, internal control, and qualityof financial report. This Research has implications for Small and MediumEnterprises, literature, academic and non-academic and also for study in the future.Key work: Accounting Information System and Organization Performance

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 7, No 2 (2019) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 2 (2017) Vol 5, No 1 (2016) Vol 4, No 2 (2016) Vol 4, No 1 (2015) Vol 3, No 2 (2015) Vol 3, No 1 (2014) Vol 2, No 2 (2014) Vol 2, No 1 (2013) Vol 1, No 2 (2013) Vol 1, No 1 (2012) More Issue