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 7 Documents
 1 
Search results for , issue " Vol 5, No 1 (2016)" : 7 Documents clear
ANALISIS PENGUKURAN EFISIENSI OPERASIONAL BANK MANDIRI DAN BANK TABUNGAN NEGARA Wiyati, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

The purpose of this study were: to analyze the operational efficiency of the Bank and the State Savings Bank. Types of data collected in this research is quantitative data. The data sources used are: existing data are reported the State Savings bank finance. The data used in this study were obtained from published reports compiled by Bank Indonesia in the Indonesian banking directory and publications by the bank concerned over the internet. The analytical method used in this research are: quantitative analysis method of non-parametric DEA (Data Envelopment Analysis). DEA efficiency measurements by using the software Data Envelopment Analysis Program (DEAP version 2.1) .Berdasarkan seraca public research operations of the two banks (Bank Mandiri and BTN) is said to be efficient based on calculations using software DEA.Hasil DEA value calculation CRSTE and bank VRSTE Mandiri and bank BTN from 2011 through 2014 show the number 1. It is expected for the two banks, namely bank Mandiri and bank BTN, must constantly seek new innovations related to its operations, especially Mandiri bank. Although independent bank asset growth, equity and net income but independent banks has decreased, in generating other operating income, operating income means that independent banks still rely on income derived from interest instead of other operating income.
PENGARUH INVESTMENT OPPORTUNITY SET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Yulia, Aida; Ifaksara, Mulyanti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (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 examine the effect ofinvestment opportunity set, profitability, and liquidityon capital structureofproperty and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 120 samples of data that become the object to be researched. The data type used is secondary data obtained from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The results of this research show that simultaneous of investment opportunity set, profitability and liquidityhave effect oncapital structure. Partially the research show that (1) investment opportunity set have positive effect on capital structure, (2) profitability have negative effect on capital structure,(3) liquidity have negative effect on capital structure.
PENGARUH PELATIHAN TEKNIS PERPAJAKAN, PROFESIONALISME, AKUNTABILITAS, PERENCANAAN PEMERIKSAAN PAJAK, BATASAN WAKTU DAN KONFLIK PERAN TERHADAP KINERJA PEMERIKSA PAJAK (Studi Empiris pada Pemeriksa Pajak yang Terdaftar di KPP se Kota Pekanbaru) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

The aim of this study was to examine the effect of taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline, and Role Conflict againts taxes’s inspectioning. Independent variables used in this study are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict, while dependent variables in this study is the Performance Of Tax Inspectors. The populations used in this study are all of coming from pekanbaru’s taxes attandace where the total sample is used by 56 taxes employes that registered as taxes inspectoring at pekanbaru’s taxes attandance office. The sampling thecnique in which the number of observation use purposive method. The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test, heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are taxation technical training, profesionalisme, accountability, planning of taxes inspection, and Role Conflict affect the Performance Of Tax Inspectors on the level of significant (α) <0,05. But the independent variable deadline cant affect the Performance Of Tax Inspectors on the level of significant (α) < 0,05, The coefficient of determination as big as 98,5% indicates that 98,5% of the variations that occur in the Of Tax Inspectors is affected by are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict. While the rest of 1,5% were affected by other variabel that were not performed in this study.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KELEBIHAN PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI PEMODERASI (STUDI EMPIRIS PADA KAP DI PEKANBARU, PADANG DAN MEDAN) Yustiarti, Fenny; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

This study aimed to determine the ability of emotional quotient to moderate the influence of role conflict, role ambiguity and role overload on the auditor performance. Auditors when carrying out field work assignments, doing boundary spanning activity (BSA). Individuals who are at the boundary spanning are potentially experiencing role stress. There are three types of role stress those are role conflict, role ambiguity and role overload. Role conflict, role ambiguity, and role overload would cause stress so that it will degrade performance. An auditors ability to manage emotions is one thing that should be a major concern for the auditor since become one of the key to get out of the pressure so that the auditor can improve the performance. The population in this study were all auditors in a Public Accounting Firm of pekanbaru, medan and padang. The sample was selected using purposive sampling and the hypotheses were tested with moderated regression analysis (MRA). The results show that emotional quotient is able to moderate the influence of role conflict, role ambiguity, and role overload on the auditor performance.
KEUNTUNGAN RELATIF, KESIAPAN ORGANISASIONAL, PENGADOPSIAN SISTEM E-COMMERCE DAN KINERJA PERUSAHAAN Ikhsan, Adhisyahfitri Evalina; Razki, Cut Danisha
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (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 effect of Relative Advantages and Organizational Readiness to Adoption of E-commerce system on SMEs in Banda Aceh and its implications for company performance. The population in this study are travel agencies who are registered as members of ASITA in Banda Aceh. Respondents in this study include leadership of the company or the companys operations manager of the travel agency. The data used in this research is primary data and data collection was done by direct circulate a questionnaire containing statements related to the studied variables to the respondent. Data were analyzed using linear regression. The results showed Relative Advantage has a negative influence on the adoption of e-commerce system. Organizational Readiness positive effect on the adoption of the system E-commerce and E-commerce System Adoption positive effect on company performance.
ANALISIS DETERMINAN PROFITABILITAS PADA 50 LEADING COMPANIES IN MARKET CAPITALIZATION DI BEI
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

This study aims to identify and analyze the determination of profitability at 50 leading companies in market capitalization on the Stock Exchange. This study uses secondary data and the populations entire company at 50 leading companies in market capitalization listed on the Indonesia Stock Exchange and the sampling technique is done by purposive sampling totaling 32 companies. The results showed size, receivable turnover and a debt to equity ratio was able to explain return on assets. Then simultaneously test showed the size, receivable turnover and a debt to equity ratio significantly influence return on assets. Partial test size does not affect the return on assets. Receivable turnover and a debt to equity ratio significantly influence the return on assets.
PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA Khaddafi, Muammar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

Research to determine and analyze the effect of voluntary disclosure and corporate social responsibility influence the earnings response coefficient at manufacturing company whose shares listed on Shariah Index in Indonesia Stock Exchange. Population to be studied in this research is the entire Manufacturing Company in Indonesia Stock Exchange 2012-2014 period the shares registered in Shariah Index. Selection of the samples was determined by using purposive sampling method with the purpose to obtain a representative sample that is representative of the data to be observed in accordance with the criteria there were 30 Company. Research where the Voluntary Disclosure positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Voluntary Disclosure and Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index.

Page 1 of 1 | Total Record : 7

 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