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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 102 Documents
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PENGARUH CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN LOANS TO DEPOSIT RATIO TERHADAP RETURN SAHAM INDUSTRI PERBANKAN L, Al Azhar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The research was conducted in order to find out empirically the influence of theCAR, BOPO and LDR on the banking industry stock returns in IDX. METHODsampling done by purposive sampling, and acquired 20 banking companiesregistered in IDX observations in 2006-2008. Financial report form data obtainedfrom the Indonesian Capital Market Directory. And data analysis methods used forhypothesis testing is multiple linear regression. Results of this study show that: CARand LDR no significant effect on stock returns, while BOPO significant effect on thebanking industry stock returns in IDX. Coefficient of determination (R2) variableCAR, BOPO and LDR is as big as 39.6% in explaining the variation in stock returnsin the banking industry IDX.Keywords: stock return, CAR, BOPO, and LDR
PENGARUH PRICE EARNING RATIO DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
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Abstract

The research objective is to identify and analyze the influence of Price Earning Ratioand Operating Cash Flow Return on Equity. The study object is a manufacturingcompany in Indonesia Stock Exchange (IDX). Period of observation in this studyduring the three years are: 2005, 2006, and 2007 using unbalanced pooled data.This study is a census, it is not significant either t test or F test This study usesmultiple linear regression is to look at the contribution of each independent variablein affecting stock returns. From the test results influence ratiodan price earningoperating cash flow on stock returns on companies listed in Indonesia StockExchange show that the price-earnings ratio and operating cash flows are jointlyinfluence on stock returns. Partial test results indicate that the PER negative effecton stock returns. While operating cash flow positive effect on stock returns.Keywords: price earning ratio, operating cash flow, stock return
PENGARUH PENDIDIKAN DAN LATIHAN SERTA KOMPETENSI TERHADAP IMPLEMENTASI SPIP GUNA PENCEGAHAN FRAUD Hendriani, Susi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to examine the effect of education and competence as well as theGovernment Internal Control System (SPIP) to the internal control system and itsimplications in the prevention of fraud. Types of data used are primary data derivedfrom respondents answers. The population in this study were all auditors in CentralJava Province Representative BPK as many as 221 people auditor. The analysistechnique used is the SEM technique. Based on the results of research anddiscussion, it can be concluded that: 1) Education SPIP training in fraud preventionefforts directly or through competence and SPIP in government agencies in CentralJava province has not been effective, 2) Effect of Education training, competence,and the prevention of fraud SPIP demonstrate that the government agencies inCentral Java Province, competence and influence SPIP fraud prevention. In contrastwith SPIP training education only it were not so influential to the prevention of fraudin government departments in the province of Central Java, 3) Education Training,SPIP and competence when done together will air indirectly influence the preventionof fraud than if each stood alone.Keywords: education, competence, SPIP, the system of internal control, and fraud
PENERAPAN PEMBELAJARAN KARAKTER KELAS PADA MATA KULIAH AKUNTANSI BIAYA Riadi, RM
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research is classroom action research. This research consist of 2 cycle and everycycle consist of 2 meeting. This research aimed to know whether classroom characterlearning can implemented according direct instruction. Object this research are studentabout 38 students who has follow Cost Accounting. From the results of the first cycle canbe seen that individual mastery has not happened. This is due to the persistence ofstudents who do not understand and unpreparedness of the students themselves. In thesecond cycle has occurred completeness individually, it is because of the firmness oflecturers in the form of sanctions and rewards to students. In the classical completenessincrement cycle has not occurred, it is because there are many students who are notcompletely implement the learning process so that the timing of the task did notunderstand implement. In the second cycle occurs classical completeness, this isbecause students interested in the materials provided, so that the interest andenthusiasm students so well. Value of the character generated is also quite good,although the first cycle, the first meeting, the value of honesty and responsibility is notgood enough. Based on the results of the implementation of direct teaching-based CostAccounting courses can be concluded that the Character Class character education canbe applied konsissten especially in Cost Accounting courses, so as to combineaccounting skills with other disciplines that will be able to provide supplies for students toenter the world employment.Keyword : learning character cycle, classical completenes
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ADOPSI SUKARELA INTERNATIONALFINANCIAL REPORTING STANDARDS DI INDONESIA Indrawati, Novita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of this study was to examine the influence of the characteristics ofcompanies consisting of firm size, ownership structure, profitability, leverage,international activities and auditors reputation to voluntary adoption of InternationalFinancial Reporting Standards (IFRS) in Indonesia. The study was conducted at thecompanies listed in Indonesia Stock Exchange in 2010, as many as 345 companies.The sampling method was a purposive sampling. The collected data was analyzedusing logistic regression. The results showed that the characteristics of the companysuch as company size, ownership structure, profitability, and auditors reputation andinternational activities significantly influence the voluntary adoption of IFRS, whileleverage does not significantly influence the voluntary adoption of IFRS.Keywords: characteristics of firms, voluntary adoption, IFRS.
PENGARUH PARTISIPASI PENYUSUNAN APBD TERHADAP KINERJA APARATUR PEMERINTAHAN DAERAH, MELALUI: KOMITMEN ORGANISASI DAN JRI SEBAGAI VARIABEL MODERATING PADA PEMKO LHOKSEUMWE Hazmi, Yusri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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Abstract

The purpose of this study is to investigate and analyze the effect of budgetaryparticipation on performance of local government officials, organizationalcommitment, and job relevance of information as a moderating variable.This studyuses multiple linear regression to determine the relationship between the dependentvariable of the first 3 independent variables. The sample using purposive samplingmethod. The data were then processed using SPSS version 16.The result showedthat budgetary participation and organizational commitment did not significantlyaffect the performance of the apparatus. From the results of regression testingobtained with the participation value of 0.274 or greater than 0.05. Likewise with theorganizational commitment level of 0.047 siqnifikan and also greater than 0.05.However, unlike the case with JRI, the test results obtained, with siqnifikan level of0.066 or less than 0.05.From the test results of T-test showed a negativerelationship with participation in the performance of the apparatus, and unlike thecase with the commitment of organizations that have a positive relationship. Itmeans that with a high commitment to encourage the performance of officialsPemko Lhokseumawe.Keywords:Participation budget, personnel performance,commitment and job relevant information
PENGARUH KOMPETENSI, KOMPLEKSITAS TUGAS DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT Anugerah, Rita; Akbar, Sony Harsono
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This research aims to determine the effect of competence, task complexity andprofessional skepticism of auditors on audit quality as Riau Province Inspectorate.By using multiple regression analysis, 129 auditors working in the Inspectoratesprovincial government, municipal government inspectorate 2 and 10 districtinspectorate were respondents of this study. The results showed that thecompetence and professional skepticism significant effect on audit quality, while thecomplexity of the task has no effect on audit quality. The implications of this studyemphasize the importance of the knowledge audit and the auditors professionalskepticism applied to every assignment auditors.Keywords: Competence, task complexity, and quality audit professional skepticism
PENGARUH PERBEDAAN ANTARA LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Hasan, Mudrika Alamsyah; Purwanti, Sheila Nika
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This study aims to obtain empirical evidence about the relationship between book-tax differences and earning persistence in the financial statements of listedcompanies in Indonesian Stock Exchange. This study uses the technique ofPurposive Sampling Method, selected sample of 50 companies during the period of2007-2010. Methods of analysis used in this study is the technique of multipleregression analysis version 17.0. Variables that used in this research are earningbefore income tax next period as Y and earnings before tax at this period. as X. Thisresearch also using book tax differents as moderating variable. From the results oftesting that has been done, the simultaneous regression test (F test) showed that allthe independent variables studied had a significant effect on the variable earningpersistence. Partial regression test (t test) showed that the variables of PTBIt,LNBTD*PTBIt and LPBTD*PTBIt affect the variable earning persistence. The2magnitude of the effect caused by Adjusted R by all independent variables together86,4% of the dependent variable, while the remaining 13.6% is influenced by othervariables not examined in this study.Keyword : accounting profit,taxable income, and income peristensi
FAKTOR –FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN (Study Empiris Pada SKPD Pemda Riau)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This study aims to test the influence human resources, information technology,internal control and local financial monitoring to reliability and timeliness localgovernment financial reporting. Research sample is an heads and staffs of SKPD’saccounting department in Riau Province, Dumai City, Bengkalis district and Kampardistrict. Data collection was done by providing 361 questionnaires to heads andstaffs of SKPD’s accounting department. The collected data was processed usingSPSS version 17 with multiple linier regressions. Results of research show thesignificant effects of human resources, internal control and local financial monitoringon reliability of local government financial reporting, while information technologyhas no effect. The study results also show that human resources and informationtechnology affect significant on timeliness of local government financial reporting.Keywords: Human Resources, Information Technology, Accounting Internal Control,Local Financial Monitoring, Reliability and Timeliness Local GovernmentFinancial Reporting
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN LAMA PENGALAMAN KERJA PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN ACEH UTARA Muzahid, Mukhlisul
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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This study aimed to test empirically the effect of educational level, quality of training,and long work experience employee either simultaneously or partially on the qualityof financial reporting unit (SKPD) in North Aceh district. The method used in thisstudy is a census method. The study was conducted in 35 work units (SKPD) in thetown of Lhokseumawe. The data used is primary data and data collection is donethrough through questionnaires. The analytical method used is descriptive analysis,and hypothesis testing methods used path analysis. The results showed thatsimultaneous levels of education, quality of training, and the long experience ofemployees affect the quality of financial reporting unit (SKPD). Partially level ofeducation, quality of training, and long work experience of each employee has apositive effect on the quality of financial reporting unit (SKPD).Keywords: educational level, quality of training, long work experience employee, andquality of financial reporting

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