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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
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Search results for , issue " Vol 6, No 1 (2017)" : 8 Documents clear
ANALISIS IMPLEMENTASI TRANSFER PRICING ANTAR PERUSAHAAN YANG MEMILIKI HUBUNGAN ISTIMEWA DI BATAM DAN SINGAPURA Teza, Serli Diovani; Ningsih, Desrini
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of this study is to analyze and describe the implementation of intercompany transfer pricing policies related in Batam and Singapore. This research uses descriptive and qualitative methods. As we know Batam is an industrial city that average people work as laborers in the Company. Batam is located 20 kilometers from Singapore, which has one of the busiest ports in the world. Batam is an industrial area that is growing rapidly and has a strategic location on the trade route Malacca Strait, in neighboring Singapore and Malaysia. Its strategic location allows Batam become a leading industry in the island country. Located in the path beside the busy trading, Batam also has a lot of big and small islands that become economic assets in line with the economic development and the impact comes the practice of transfer pricing. Transfrer pricing this is a serious problem for the country because it directly affects the amount of aggregate income countries. Although the general tax directorate has arranged all related to transfer pricing but the implementation has not gone well in accordance with the government policy for the average companies tend to pursue lower taxes. Taxes in Singapore by 17% lower compared to the tax in Indonesia is 25%.
PERAN INTERNAL AUDIT DALAM PENGUNGKAPAN KELEMAHAN MATERIAL (STUDI PADA BANK PERKREDITAN RAKYAT SE PROVINSI RIAU) Febrian, Boy; Andreas, Andreas; M. Rasuli, M. Rasuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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Abstract

This study aims to test empirically the effect of the role of internal audit on thedisclosure of material weaknesses in the Bank Perkreditan Rakyat of RiauProvince. The role of internal audit is divided into two namely, 1) Attributesinternal audit function (such as, competence, objectivity and investment), and 2)Fitness internal audit function (such as, grading, follow-up and coordination)tested the effect on the disclosure of material weaknesses.The questionnaire wassent to 111 internal auditors / Internal Audit Unit at a Bank Perkreditan Rakyat ofRiau Province. The participation rate amounted to 64.86% of respondents (72questionnaires returned) To test the hypothesis of the study, used Partial LeastSquare analysis using the program smartPLS 2.0 M3. .The results of this studyindicate that 1) attribute of the internal audit function (form, competence,objectivity and investment) influence on the material weakness disclosure, 2)internal audit function Activities (in the form of grading, follow-up andcoordination) to the disclosure of a material weakness.
ANALISIS KECUKUPAN MODAL, RISIKO KREDIT, EFISIENSI OPERASIONAL, PENDAPATAN DARI BUNGA DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI E Janrosl, Viola Syukrina; Yuliani, Yuliani
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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This study aims to test and provide empirical analysis of the ratio capital adequacyas measured by capital adequacy ratio (CAR), credit risk as measured by nonperforming loan (NPL), operational efficiency as measured by BOPO, interestincome as measured by the net interest margin (NIM) and liquidity as measured byloan to deposit ratio (LDR) to profitability as measured by return on assets (ROA).The population of this research are all banking companies listed in Indonesian StockExchange (IDX) from 2010-2014. While the sample was determined by the methodof purposive sampling to obtained a sample of 26 companies. The results of thisstudy found that the variable of CAR and NPL has no significant effect on ROA.While other variables, the BOPO, NIM, LDR foundly has significant effect on ROA. Ftest results showed variable level of CAR, NPL, BOPO, NIM and LDR silmuntantly,significant effect on ROA.
PENGARUH TENURE AUDIT, ROTASI AUDIT, AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2010 2014) Ardani, Sarifah Vesselina
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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This study is an attempt to analyze the influence of Tenure Audit, Audit Rotation,Audit Fee to the Audit Quality with Audit Committee as a moderating variable. Thepopulation of this study are 81 financial sector companies listed in BEI 2010-2014,and the sample is 33 companies. The type of data used in this study is secondarydata obtained from the website of the Indonesia Stock Exchange is www.idx.co.idand added with various information from the website of each company. Theempirical result of the study exhibit that Tenure Audit and Audit Fee variable have aneffect to Audit Quality, while Audit Rotation variable has no effect to Audit Quality.The Audit Committee is unable to moderate all independent variables.
IMPLEMENTASI PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN PELAYANAN PUBLIK DI DESA TANJUNGSAMAK KECAMATAN RANGSANG KABUPATEN KEPULAUAN MERANTI Wastuti, Yuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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This study aims to find out the implementation of village fund allocationmanagement, public service system, and effectiveness of the fund in enhancing thepublic service in Tanjung Samak, Rangsang Sub-district, Kepulauan MirantiRegency. This research used descriptive qualitative that worked on primary andsecondary data sources which linked to the current condition of the policy. Hence,survey was conducted to collect the primary data about the implementation of thefund. The finding reveals the implementation of the fund management in TanjungSamak adequately run well eventhough a few number of the fund allocationobjectives had not been implemented yet.
ANALISIS PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DIMANA KREDIBILITAS KLIEN SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA KAP DI BATAM DAN MEDAN) Natalia, Erni Yanti; Harahap, Baru
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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This study aims to analyze the effect of audit experience on auditors judgment withclients credibility as a moderating variable. This research took the population ofPublic Accounting Firm (KAP) in Batam and Medan city, there are 5 KAP in Batamand 21 KAP in Medan. Sample technique used is saturated sampling technique. Thedata used in this study is the primary data, which is done by distributingquestionnaires to respondents in several KAP via email, google forms, via post andshared directly. The questionnaires which are collected and used to analysis dataare 72 questionnaires. The method of analysis used in this research is MRA(Moderated Regression Analysis) path analysis. Data were analyzed by theStatistical Package for Social Science (SPSS) version 21, with a significance level(level sig) as 5% (0,05). The results of the research is showed some result finding,there are: (1) the audit experience has no significant effect on the auditors judgment,(2) the clients credibility does not moderate the influence of the audit experience tothe auditors judgment, so it can be concluded that the clients credibility variable isquasi Moderator.
PENGARUH EARNING MANAGEMENT DAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Arhdum, Zioldy; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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This study was conducted to examine the effect of earnings management andcorporate social responsibillity on company value. In this study, the researcher alsoincorporated the mechanism of good corporate governance as a moderationvariable that tested the two independent variables against company value. Theresearch method used is descriptive method verifikatif by using tool of moderateregression analysis test. For the purpose of the study, data collection was conductedusing the Companys top 50 issuers with the highest corporate governance (CG)score of 2014 based on the assessment of the Indonesian Institute for CorporateDirectorship (IICD) using the ASEAN Corporate governance guidelines. The result ofthis research shows that earnings management influence to corporate value,corporate social responsibility influence to company value, and good corporategovernance mechanism that is managerial ownership, institutional ownership andindependent commissioner managed moderate earnings management relationshipand corporate social responsibility to company value.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN: PEMBELAJARAN ORGANISASI DAN INOVASI SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK PERKREDITAN RAKYAT (BPR) KOTA PEKANBARU) Ningrum, Indah Sawitri; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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The research aims to determine the effect of management control systems on firm performance mediated by organizational learning and innovation. This research uses sampling census method. The population in this study is the existing Rural Credit Bank which is represented by middle managers and top managers at each existing Rural Bank. The data collection technique used is by distributing questionnaires. Data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS) with Warppls version 5. The result of hypothesis testing in this research indicates that 1) management control system influence to firm performance, 2) management control system influence to organizational learning , 3) organizational learning has an effect on to innovation, 4) innovation influence to firm performance, 5) management control system which mediated by innovation has no effect to firm performance, 6) management control system mediated by organizational and innovation learning have positive and significant effect to firm performance.

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