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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 PENERAPAN AKUNTABILITAS KEUANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN KETAATAN TERHADAP PERATURAN PERUNDAGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research want to prove the effect of financial accountability implementation,technology information use, local government official competence and obedience torole of legislation to government performanc accountability, case study of KuantanSingingi Regency. Data was collected by mail. The respondence was thegovernment performance report maker, consist of 62 people. Hypothesis testing isdone by using multiple linear regression analysis with signifince degree 5%. Theresult of this research show that financial accountability implementation (X1) andobedience to role oh legislation (X4) have significant influence to governmentperformance accountability. In otherhand, technology information use (X2) and localgovernment official competence does not have significant influence.Keywoods:Government performance accountability, financial accountability,technology information use, local government official competence,obedidience to role of legislation
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN INFORMASI ASIMETRI TERHADAP TIMBULNYA KESENJANGAN ANGGARAN Savitri, Enni; Sawitri, Erianti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
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Abstract

This study aims to find empirical evidence to support the notion that there aresignificant between budget participation, budget emphasis and informationasymmetry on the incidence of budgetary slack in Kampar District Government oneducation. In this study, the samples taken were 140 people from 35 regional workunits (on education) which consists of the Chief on education, public and officialdomsub-section, sub-section program planning, and finance sub-sections, which areinvolved in the preparation of the budget on education district government Kampar.Data collected through direct observation and surveys obtained by means of thedistribution of questionnaires to the respondents. This study used multiple linearregression analysis model (multiple linear regression). The results showed thatbudget participation, budget emphasis and information asymmetry affect thebudgetary slack.Budgetary participation variables significantly affect the incidence ofbudgetary slack. Thus, participation budget the greater cause budgetary slack is thegreater. The target budget is used as a measure of performance of subordinates,and / or the presence of monetary incentives such as bonuses, raises budgetemphasis. Information asymetry increases in the budgeting process, it will triggerincreased budgetary slack anyway.Keyword:Budgetary participation, budget emphasis, information asymmetry, andbudgetary slack
PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN TERHADAP PERATURAN PERUNDANG-UNDANGAN, OPINI AUDIT TAHUN SEBELUMNYA DAN UMUR PEMERINTAH DAERAH TERHADAP PENERIMAAN OPINI WAJAR TANPA PENGECUALIAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI SELURUH INDONESIA Sari, Ria Nelly
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Abstract

The objectives of this research are to prove empirically by explaining the direct effectof the independent variable internal control system, compliance with laws andregulations, the previous years audit opinion and the age of the local governmentagainst acceptance of an unqualified opinion on the financial statements of the localgovernment. Internal control system variable is proxied by weakness of the systemof internal control that consist of the weaknesses of the system of accounting andreporting controls (SPAP), the weakness of the implementation of the control systemof income and expenditure budget (SPPAPB), the weakness of the internal controlstructure (StPI). As for the variable compliance with laws and regulations is proxiedby the number of cases and the value of non-compliance with statutory provisionsthat consist of findings that result in loss of the state, the potential loss to the state,lack of acceptance, administrative irregularities, not economic, ineffectiveness andinefficiency. The data analysis was conducted using logistic regression. Thepopulation in this study is the Local Government Finance Report in Indonesia in2008 - 2012 who obtained opinion from the BPK RI. The sample in this studyamounted to 2,144 LKPD throughout Indonesia. Data in this study were obtained onthe website www.http//bpk.go.id publications. www.wikipedia.org and www.kemendagri.go.id. The results of research shows that the weakness of controlsystem of accounting and reporting (SPAP), non-compliance with statutoryprovisions that result in the case of loss of regional/corporate and administrativeirregularities negative effect on WTP opinion acceptance. While the previous yearsaudit opinion positive effect on WTP opinion acceptance.Keywords: internal control system, compliance with laws and regulations,theprevious years audit opinion and the age of the local government,anunqualified opinion
PENGARUH KEBUTUHAN KOORDINASI, KETIDAKPASTIAN DAN RISIKO PAJAK TERHADAP TAX AVOIDANCE
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Abstract

This study examines the effect of coordination requirements, uncertainty and risk atax on tax avoidance. The study uses data from the Indonesia Stock Exchange(IDX). The study population is the companies listed on the Stock Exchange from2008 to 2012 Based on the population obtained 31 companies that meet the criteriaspecified, so that the data obtained poled 155. These results prove the highercoordination requirements (the more complex organization of the company) the taxavoidance that is made by the company will be more aggressive. This is due to therecognition of the fiscal costs associated with the sale of any growing businesssegments minimize the amount of tax payments are borne by the company.Increasingly companies are in uncertainty, then the tax avoidance by the companyincreasingly aggressive. This is due to the company utilizing the maximum taxplanning at the time of restructuring the company to use the book value, thusminimizing income to tax. The higher the tax risks to be faced perusahaanmaka taxavoidance by the company increasingly ineffective. This is due to any operationalactivities and decisions that managers consider the element of uncertainty and risk.Activities and the operational decisions will contribute to realizing the overall risk ofacquired companies, including tax risk.Keywords: Tax avoidance, tax planning, coordination, uncertainty, risk tax
FAKTOR–FAKTOR YANG MEMPENGARUHI PERUSAHAAN MEMBUTUHKAN JASA KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Menengah Di Kota Medan) Silalahi, Sem Paulus
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Abstract

The study was conducted using a survey method being medium-sized in MedanCity. The study aimed to determine whether the factors of financial reporting fraud,bank loan application, determination of the tax burden, and perceived needs ofenterprise organization is a factor of the service public accounting firm (KAP).Thepopulation in the study is a medium–sized enterprise in Medan City. Samples takenamounted to 23 medium-sized enterprise in Medan City with 63 respondents. Typesof data used are primary data by the method of data collection using questionnaires.The method of data analysis used in this study is multiple regression with the help ofsoftware SPSS version 17.00. The results showed that the factor of fraudulentfinancial reporting, bank credit application, the determination of the tax burden, andsignificant effect on variabel y, which is the perception of organizations requireenterprise service public accounting firm (KAP). With a significance value of eachvariable is equal to 0.000 at an alpha level of 0.05 (5%). Adjusted R Square value isequal to 0.979, showed that 97.9% of the independent variable in this study is ableto influence the dependent variable, while 2.1% is influenced by other variablesoutside of research.Keywords : Company requires service public accounting firm, financial reportingfraud, bank credit application, determination of tax expense,organizational perception
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Pekanbaru, Padang dan Medan)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Abstract

This study aimed to determine the effect of audit structure on the performance ofauditors, the performance of the auditors role conflict, role ambiguity on auditorsperformance and independence of the auditor to auditor performance.This study is a questionnaire survey with a distribution directly to the Office of PublicAccountants. The population around the auditor Public Accountant in Pekanbaru,Padang and Medan. Auditor sample totaled 88 people. The data analysis usingmultiple regression analysis using SPSS version 17:00. From the results of thetesting that has been done, parrsial regression test (t test) showed that the structureof the audit and role conflict had a significant impact on auditor performancevariables. The magnitude of the effect that (R2) by the audit structure variables, roleconflict, role ambiguity, and the independence of the auditors performance was54.7% /. While the remaining 45.3% is influenced by other variables not examined inthis study.Keywords:Audit structure, role conflict, role ambiguity, auditor independence andauditor performance
PENGARUH ELEMEN CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Abstract

This research aims to investigate the CSR (Corporate Social Responsibility)disclosure practice of banks located in Indonesia and explores the effects ofCorporate Governance (CG) structure elements on bank CSR voluntary disclosures.The investigated elements of Corporate Governance structure are Board ofCommissioner Independency, Audit Comittee Independency, InstitutionalOwnership, and Managerial Ownership. The population of this research is 31general banks which are listed in Indonesia Stock Exchange (BEI) in the period2009-2011. By purposive sampling, the collected sample is 28 banks while the datasource is the annual reports in number 84 reports. Data analysis used is contentanalysis, processed in test of classic assumption while the hypothesis analysismethod was done with the multiple linear regression method. Result of this researchindicates that Board of Commissioner Independency, Audit CommitteeIndependency, Institutional Ownership, and Managerial Ownership had aninfluencing significant negative with adjutsted R2 0.234. This suggests that there areother factors that can affect the Corporate Social Responsibility Disclosure.Keywords: Corporate social responsibility, corporate governance, board ofcommissioner independency, audit comittee independency, institutionalownership, and managerial ownership.
ANALISIS PENGARUH LEVERAGE DAN SIKLUS HIDUP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Earnings information in general is a major concern in assessing the performance orpersonnel management response and profit information helps owners make anassessment on the earning power in the future. Therefore, the management has atendency to take action that can make a financial report to be well. This researchaims to determine the effect of leverage, firm age, and the sales growth of thepractice of earnings management. The population this research is real estate andproperty companies listed in Indonesia Stock Exchange (IDX). The analytical toolused by using multiple regressions. The results of this study found that Leveragehas a significant influence on Earnings Management. These results indicate that thelower or higher leverage significantly influences the implementation of EarningsManagement Company. While Sales Growth and the Company Age do not havesignificant influence on Earnings Management. These results indicated that thecompany whose sales are up or down does not significantly influence theimplementation of an enterprise Earnings Management and Corporate Age (AGE) isnot a determinant of the presence of Earnings Management implementation within acompany. Coefficient determination of 22.2% or 0.222, meaning that 22.2% of thedependent variable is affected by the independent variable, while 77.8% areinfluenced by variables beyond the variables studied in this research.Keywords: Leverage, corporate age, growth sales, and earnings management
PENGARUH KEPEMILIKAN MANAJERIAL, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG (STUDI PADA PERUSAHAAN-PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI) Hasan, Mudrika Alamsyah
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Abstract

The purpose of this study is to obtain empirical evidence about the effect ofmanagerial ownership structure, free cash flow and the size of the companyscorporate debt policy and the Basic Industrial Chemicals listed in the StockExchange. The population in this study is a basic chemical sector companies listedin Indonesia Stock Exchange during the last three years, is from the years 2009-2011, by 43 companies, using purposive sampling and the sampling results obtained37 sample firms. The variables in this study there are two independent variablesconsisting of managerial ownership and free cash flow and firm size. The dependentvariable is the debt policy. It means that the higher the level of managerialownership of a company, the lower the ratio of debt to equity. Free Flow PositiveCash effects of debt policy (debt to equity ratio) at a significance level of 5%. Itmeans that the greater the value of the free cash flow value higher than the ratio ofdebt to equity and vice versa. The positive effect of firm size variable debt policy(debt to equity ratio) at 95% confidence level. This shows that the larger the size ofthe company it would be a higher value than the debt-to-equity ratio (DER).Managerial ownership, free cash flow, and the size of company policiessimultaneously significant effect of debt (debt-to-equity ratio) at 95% confidencelevel.Keywords: debt policy, managerial ownership and free cash flow, the size of the
PERANAN GOOD CORPORATE GOVERNANCE DALAM PENCEGAHAN FRAUD
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
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Abstract

Corruption, misappropriation of assets and fraudulent statements are types of fraudthat adversely affect the performance of the company/organization. Various types offraud are common in the private sector or other government organizations.Empirically research showed that fraud occurred due to weak implementation ofCorporate Governance. It is important for all stakeholders, especially themanagement company to comprehensively understand the consep of fraud, includesknowing why a person committing or engaging in fraudulent activity and all of the redflags. Implementation of internal and external mechanism of Corporate Governacemechanism by considering all of its principles and functions also audit committeefunction, predicted to be able to reduce the occurrence of fraud.Keywords: Fraud, corporate governance principles, corporate governance functionsand audit committee.

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