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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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PENGUKURAN KINERJA NON FINANSIAL DALAM MENINGKATKAN KINERJA FINANSIAL : STUDY LITERATUR Basri, Yesi Mutia
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This paper is a study literature concerning non-finansial measures for financialperformance purposes. Its purpose is making a literature review concerning the useof non-financial performance for performance measures and relation non financialperformance on financial performance. The literature review is related to (a)limitations of finansial measures; (b) the reason of used nonfinancial performance(c) benefit non financial measure (d) privious research in non financial performanceand financial performance.Key Words: Non-financial measures, non-financial information, performancemeasures.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2009-2011 Wardi, Jeni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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Abstract

This study aims to look at the effect of the current ratio, debt to equity ratio, return onequity and earnings per share of the stock price on mining companies listed inIndonesia Stock Exchange Period 2009-2011. Companies that the sample was 14 of27 mining companies listed on the Stock Exchange in 2009-2011.The analytical method used is multiple regression analysis. Before the t test formultiple regression equation, performed first test the classical assumption ofnormality, autocorrelation, multicollinearity and heteroscedasticity. Once the data isfree from the classical assumption, then the hypothesis test using t test to see theeffect of each independent variable on the dependent variable partially.Based on the analysis, it is known that the only variable earnings per share aresignificant effect on stock prices. Meanwhile, current ratio, debt to equity ratio andreturn on equity is significantly not having any impact on stock prices. The coefficientof determination of 56.8% 43.2% where there are more changes in the dependentvariable that is influenced by other variables those are not included in this study.Keywords: stock price, current ratio, debt to equity ratio, return on equity, earningsper share.
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada PT Angkasa Pura II) Rahmatika, Nurmaria; Agus, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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Abstract

The objective of this study is to examine the impact of Good CorporateGovernance’s Principle’s Implementation proxied by transparancy, independency,accountability, responsibility and fairness toward Financial Performance proxied byROA. The object of this study is PT. Angkasa Pura II (Persero). The study testedhypothesis using multiple regression analysis model.The results of this study showsthat transparancy, independency, accountability, responsibility and fairnesspositively influence financial performance significantly.Keywords: Transparancy, independency, accountability, responsibility, fairness,return on asset (ROA)
PENGARUH AMBIGUITAS PERAN DAN MOTIVASI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, BATAM, DAN MEDAN) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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This research aims to analyze and gets empirical prove of role ambiguity andmotivation to auditor performance. Respondens in this research are auditors whowork on public accounting firm at Pekanbaru, Batam and Medan. There 145 auditorsfrom 29 accounting firm were visited. The method of determining the sample is byusing purposive sampling method. This research is a quantitative model with dataanalysis methods include validity, reliability, normality test, classical assumptions:multicollinearity, heteroscedasticity, and multiple regression, test determinantcoefficient and hypothesis test: t test by using SPSS version 17.00 as the softwarefor processing data. The results of this research indicate that role ambiguity has asignificant effect to auditor performance and motivations have a significant effect onthe performance of auditors.Keyword: role ambiguity, motivation and auditor performance
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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Abstract

This study tries to re-examine the factors that affect Earnings Response Coefficient(ERC) companies listed on the Stock Exchange in 2012. The independent variablesconsist of earnings persistence, growth companies, the risk of the company, thecompanys capital structure and firm size. Samples were obtained as many as 85companies through purposive sampling method with criteria. Hypothesis testingusing multiple regression analysis with significance level α = 5%. From the results ofdata processing with multiple regression obtained variable results the companysgrowth and the companys capital structure significantly influence the ERC. Whilevariable persistence of earnings, the companys risk, and the size of the companydoes not have a significant effect.Keywords: ERC, the persistence of earnings, growth, enterprise risk, capitalstructure, size company
ANALISIS PENGUNGKAPAN (DISCLOSURE) LAPORAN KEUANGAN KABUPATEN YANG MERAIH OPINI AUDIT WAJAR TANPA PENGECUALIAN (WTP) DUA TAHUN BERTURUT-TURUT Haryadi, Eko Susilo; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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The purpose of this research is to analyze and decrypt that disclosure is one of theconsiderations giving CPC opinion on Local Government Finance Report (LKPD) In2013 Regency and Regency Kuantan Meranti Islands Singingi in Riau Province.CPC Examination Report on the Financial Statements Meranti Islands Districtobtains Unqualified Opinion (WTP) 2 (two) years in a row and Regency KuantanSingingi obtain Unqualified Opinion (WTP) three (3) consecutive years. Thisresearch is a descriptive study using quantitative data types and qualitative data.This study uses primary data and secondary data as a source of data collectedusing the research documents, then analyzed using content analysis (contentanalysis). Based on the conclusion, that the disclosure (disclosure) which isconducted by the District WTP opinion that won two consecutive years has met thefull disclosure as set forth in the statement number 01 Government Regulation No.71 of 2010 concerning the Government Accounting Standards. Then theresearchers compared the completeness of the disclosure by the Local GovernmentOpinion WDP indeed obtain different levels of completeness of disclosure. However,giving opinions are not only influenced by the disclosure, but there are otherconsiderations that are used by the auditor.Keywords: Disclosures and unqualified opinion
PENGARUH KOMITMEN ORGANISASI DAN PENGETAHUAN MANAJER TERHADAP KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI Witaliza, Wulan; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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The objective of this study is to examine the impact of organizational commitmentand knowledge manager on success of implementation accounting informationsystem. The study was conducted survey method; consist of 63 managers in PT.Angkasa Pura II (Persero). The study tested hypothesis using multiple regressionanalysis model.The result of this study show that the organizational commitment andknowledge manager, significance effect on success of implementation accountinginformation system.Keyword: organizational commitment, knowledge manager, success ofimplementation accounting information system.
ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Pada UMKM di Kecamatan Sukajadi Binaan DisKop & UMKM Kota Pekanbaru) Salmiah, Neneng; Siregar, Inova Fitri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
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Micro and SMEs are the group largest economic players in the indonesian economyand one driving the forefront of economic development .As the shaft of a revival ofthe national economy , and not the sector without problems. In addition to theproblem of capital , one of the problems faced by and as well as the weakness ofMicro and SMEs is the application of appropriate accounting SAK ETAP with havingan important role in providing information about the effectiveness and efficiency ofthe activities conducted during a period of accounting , called the financial report.This research aims to understand how the form of accounting on the application ofSMEs Sukajadi sub-district the cooperatives and Micro and SMEs Pekanbaru andwhether the application of its accounting have been in accordance with SAK ETAPwas below. The technique of analysis of data used in this research is the descriptiveanalysis , namely with the fact analysis by comparing the theory or practice ofaccounting on the implementation of cooperative sukajadi sub-district of Micro andSMEs and educated in Pekanbaru SAK ETAP alignment with and see .This analysiswill provide a thorough accounting of how the businesses run by comparing it withthe theory that there is , so can be seen whether the application of accounting atsukajadi sub-district under the jurisdiction of Micro and SMEs and cooperativepekanbaru especially in the preparation of the financial report is in accordance withSAK ETAP or not. Based on the result can only conclude that the averageaccounting for 40 % of the dept. of cooperatives, and Micro and SMEs in pekanbarusukajadi full of, or based on the steps on SAK ETAP and accounting. In other words,still accounting for 60 percent of the very simple, and it is not in accordance with TheSAK ETAP. The research which the results of 83 % of the respondents, SAK ETAPdo not understand, 70 % of respondents didn t use to make the accountingsoftware with that timely and relevant, and 70 % of respondents in the market doesnot provide additional information, and no financial information in the reportpresented, so that s incomplete. This is because the lack of knowledge,understanding as well as awareness of the importance of the application of acomplete and in accordance with accounting. etap those respondents to applyaccounting in a complete manner and in accordance in the formulation of. etapespecially financial statement is in order to obtain information on business activitiesfor one of an accounting periodKeywords : Micro and SMEs, SAK ETAP
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Ramadhani, Suci
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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The aim of this study examines the effect of corporate governance perception index,debt policy on firm value by dividen policy as an the intervening variable. The studyis based sample of companies included in the ranking Corporate GovernancePreception Index (CGPI) by Indonesian Institute for Corporate Governance (IICG)years 2010-2012. The analysis method used in this study is multiple linearregressions expanded with path analysis using the SPSS 19. The result of thisresearch show that: 1) corporate governance perception index has not significantinfluence to dividend policy, 2) debt policy has not significant influence to dividendpolicy, 3) Corporate governance perception index has not significant influences tofirm value, 4) Debt policy has significant to firm value,. 5) dividend policy hassignificant to firm value, 6) dividend policy has not mediate corporate governanceperception and firm value, and 7) dividend policy has not mediate debt policy andfirm value.Keyword: corporate governance perception index, debt policy, dividend policy, andfirm value.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN RISIKO PERUSAHAAN (Studi Terhadap Perusahaan yang Terdaftar pada BEI indeks KOMPAS 100 Tahun 2010 s.d 2012) Ramadhani, Nila; Sari, Ria Nelly; Darlis, Edfan
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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This study aimed to test the influence of the characteristics of commissioners andthe characteristics of the companys board of directors on the companys riskmanagement practices. Characteristics commissioners were used in this study is therisk management committee, board size, the proportion of independent directors andcommissioners educational background, while the characteristics of companies thatuse is reputable auditors, institutional ownership and complexity. The sample usedin this study is a company KOMPAS100 categories listed in the Indonesia StockExchange (BEI) with the observation period 2010-2012. Purposive sampling methodused in the selection of data samples and obtained a sample of 54 companiesselected. This study uses multiple linear regressions. Results from this studyshowed that only the Risk Management Committee, board size and complexity thathave an influence on the companys risk management practices.Keywords: enterprise risk management, board of commissioner’s characteristics,firm characteristics

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