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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 7 Documents
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Search results for , issue " Vol 6, No 2 (2017)" : 7 Documents clear
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALIAS AUDIT DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA PEKANBARU DAN PADANG) Nurhasanah, Dinna; Hasan, Amir; Savitri, Enni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research was conducted with the aim to know the influence of Time BudgetPressure, Competence, Independence, and Integrity to Quality Audit. Then to findout whether Emotional Intelligence can moderate the relationship between TimeBudget Pressure, Competence, Independence, and Integrity to Quality Audit. Thisresearch was conducted at Public Accountant Office of Pekanbaru and Padang with45 samples. The method of data collection is to use the questionnaire list. While themethod of data analysis using multiple analysis and Moderated Regression Analysis(MRA) using tools SPSS version 21. The results showed that Time BudgetPressure, Competence, and Independence have a significant effect on audit quality.Integrity has no significant effect on audit quality. Then Emotional Intelligence canstrengthen the relationship between Competence, Independence, and Integrity withQuality Audit. But Emotional Intelligence can not strengthen the relationship of TimeBudget Pressure with Quality Audit.
PENGARUH BUDAYA ORGANISASI, DUKUNGAN MANAJEMEN PUNCAK, PELATIHAN DAN PENDIDIKAN TERHADAP APLIKASI TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP KINERJA RUMAH SAKIT DI PEKANBARU Rachman, Abdul; Sari, Ria Nelly; Arifin, Kasman
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The study aims to test scientifically about the influence of organizational culture, topmanagement support, training and education of information technology applicationand its effect on hospital performance. Subjects in this study were directors, ITmanagers, financial managers, and other hospital management of 74 respondents.The data of this study were collected using several questionnaires such asinformation technology questionnaire, organizational culture, top managementsupport, training and education, organizational performance with total items as muchas 48 items. The technique used to analyze the data is Partial Least Squaretechnique using smartPLS 2.0 M3 program. The results of hypothesis testing of thisstudy resultd, the first the application of information technology affects theperformance of the company, with a value of T-statistics 15.727 (above 1.96).Second, organizational culture has an influence on the application of informationtechnology, with a value of T-statistics 2.899 (above 1.96). Third, top managementsupport influences the application of information technology with the value of Tstatistic2.834 (above 1,96). Fourth, training and education affect the application ofinformation technology with the value of T-Statistic 4.448 (above 1.96). The resultsof this study can be concluded that organizational culture, top management support,training, and education can affect the use of information technology and ultimatelyimpact on company performance.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING : STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Junita, Dewi; Sari, Ria Nelly; Kurnia, Pipin
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research uses contingency theory to examine the influence of managementcontrol system (SPM) on company performance, management control system (SPM)to business strategy, business strategy to company performance, and managementcontrol system (SPM) to company performance with business strategy asintervening variable . The research used data collection method of mail survey andcensus sampling to manufacturing company represented by Chief Financial Officer(CFO) or subordinated manager, internal auditor and controller of manufacturingcompany listed in Indonesia Stock Exchange (BEI). The data obtained wereanalyzed by using PLS analysis technique (Partial Least Square) through WarpPLSsoftware. In addition, to test the fourth hypothesis, the VAF method is used to testthe intervening variables in the hypothesis. The results showed that themanagement control system is directly and positively related to the companysperformance. Furthermore, the management control system has a positive effect onbusiness strategy. Then, business strategy is also influential and positive on theperformance of the company. The results of this study also shows that themanagement control system has a positive effect on the companys performancethrough business strategy with business strategy as a partial mediator.
PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL INTERVENING Angraeni, Rani; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This research was conducted at Bank Perkreditan Rakyat company registered inPerbarindo Riau, Pekanbaru. The purpose of this study is to determine theperception influence of environmental investment, company size on companyperformance with management control system as intervening variable. To achievethe objective, the researcher used the sampling census method, So, therespondents for data collection are all middle level managers and top managers at19 BPR offices in city Pekanbaru. This research is in the form of quantitativeresearch, where the data obtained through questionnaires spread. The analyticaltechnique used is Structural Equation Modeling (SEM) with calculations performedusing WarpPls 5 aids and interveing variables measured by second-order constructanalysis, where the construct latent variable can consist of various dimensions orcomponents so it is called multidimensional construct and each dimensionMeasured by several indicators. The results of the research indicate that: 1) theperception of environmental uncertainty has an influence on the managementcontrol system (belief system, boundary system, diagnostic system and interactivesystem), 2) the size of the company that continues to grow rapidly does not affectthe management control system, 3) management control system (belief system,boundary system , Diagnostic system and inrteractive system) have an influence oncompany performance, 4) the perception of environmental uncertainty has no effecton the company performance through management control system (belief system,boundary system, diagnostic system and inrteractive system); 5) firm size has noeffect on Company performance through management control system (beliefsystem, boundary system, diagnostic system and inrteractive system).
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Perkebunan Kelapa Sawit Swasta di Provinsi Riau) Aswad, Hijratul; Hasan, Amir; Indrawati, Novita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
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Abstract

The puroposes of this study were obtained empirically about influences ofinformation asymmetry, adherence to the rules of accounting and compliancecompensation to the tendency of accounting fraud with the effectiveness of internalcontrol as a moderating variable. Empirical studies were conducted on private oilpalm plantation companies in Riau Province. The number of samples in this studywere 93 respondents selected based on non-probability sampling method with thedetermination of convenience sampling. In testing the hypothesis using Partial LeastSquare (PLS) analysis. The results of this study indicate that information asymmetryhas a positive effect on the tendency of accounting fraud. adherence to accountingrules and compliance compensation have a negative effect on the tendency ofaccounting fraud. While the effectiveness of internal controls moderates the positiveinfluence of information asymmetry and the negative influence of compensation onthe tendency of accounting fraud. But the effectiveness of internal control did notmoderate the negative influence of compliance to accounting rules on the tendencyto accounting fraud.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN ALOKASI BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN/KOTA PROVINSI RIAU PERIODE 2011-2015) Hasan, Mudrika Alamsyah; Suryo Agung, Muhammad Fajar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
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Abstract

This study aimed to examine the affect of local revenue, general allocation fund andspecial allocation fund fund to human development index with capital expenditure asintervening variable. The population of study is budget realization report of revenueand expenditure regional in Riau province from 2011-2015 and table of humandevelopment index from 2011-2015. The method of this study used purposivesampling and obtain each 50 data as a sample. The sample’s criterias of this studyare publishing budget realization report annually from 2011-2015 and having humandevelopment index data from 2011-2015. Methods of Analysis is conducted withpath analysis using SPSS (Statistical Product and Service Solutions)Version 21.Test results that have been done. The partial regression test I (t test I) shows thatLocal Revenue affects the Capital Expenditure Allocation with P <0.05 (P = 000).General Allocation Fund affect the Capital Expenditure Allocation with P> 0,05 (P =,021). The Special Allocation Fund has no effect on Capital Expenditure Allocationwith P> 0.05 (P = ,380). Partial regression test II (t test II) indicates that LocalRevenue affects the Human Development Index with P <0.05 (P = 000). GeneralAllocation Fund has no effects on Human Development Index with P <0.05 (P =.057). The Special Allocation Fund has no effect on Human Development Index withP> 0.05 (P = .078). Capital Expenditure did not affect the Human DevelopmentIndex with P> 0.05 (P = .101). The results of this study also indicate that LocalRevenue does not indirectly affect the Human Development Index through theCapital Expenditure Allocation by beta coefficient standard (, 916) + (-, 091504) = (,0824496). The General Allocation Fund does not indirectly affect the HumanDevelopment Index through the Capital Expenditure Allocation with the standardbeta coefficients (,158) + (,044992) = (,202992). The Special Allocation Fundindirectly affects the Human Development Index through the Capital ExpenditureAllocation with the standard beta coefficients (-,137) + (-,016568) = (-,153568). Thecoefficient of determination in this research is 75.7%. Four of these variables affectthe dependent variable is 75.3%, while 24.7% is influenced by other variables thatare not discussed in this study.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENJUALAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (SURVEI PADA KERAJINAN BATIK DI KOTA JAMBI) Herawaty, Netty; Sari, Rizki Yuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
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Abstract

The purpose of this research is to analyze the influence of Accounting InformationSystems on Sales Effectiveness with Internal Control as Intervening Variable. Theanalysis method of research comprises influence test using multiple regressionanalysis, t-test, F-test, coefficient of determination. The research data are obtainedby questioner directly to the respondents. There are 39 batik craftsmen in Jambi city.The result of this research indicate that Accounting Information System has asignificant positive on Internal Control. Internal Control does not have influencesignificantly toward on Sales Effectiveness. and Accounting Information systemhave a significant positive on Sales Effectiveness as intervening variable.meanwhile, on the simultaneity test, all independent variables have a positive effecton Sales Effectiveness. (Survey on Batik Craft in Jambi City).

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