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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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SILABI ANALISIS TATA KELOLA TEKNOLOGI INFORMASI LAYANAN SISTEM INFORMASI AKADEMIK UNIVERSITAS RIAU MENGGUNAKAN KERANGKA KERJA COBIT Mulyana, Refni; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

For improvement of Service College, the University of Riau has been usingacademic information systems. Academic information system has the advantage tooptimize the administration and its resources, such as faculty, classes, and a meansof learning. To gain optimal benefit, required good governance of informationsystems. The purpose of this study was to look at the maturity of informationtechnology governance in Riau University by COBIT framework. Domains that arediscussed in this study are the planning, implementation, and evaluation of theinformation system of the University of Riau. This research was conducted usingqualitative methods in the form of case studies. Data on governance Riau Universitywill be compared with the COBIT framework, in order to know the level of maturity.Results of the study is the maturity level of information technology governance at theUniversity of Riau for the three domains studied, namely the domain of planning,implementation, and evaluation at the level 2 (repetition intuitive). This shows thatthe three domains has been implemented, even though not yet well defined (level 3-has been defined).Keywords: information technology governance, academic information systems,COBIT
PENGARUH PAD TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH KABUPATEN ACEH UTARA Sa’diyah, Halimatus; Putri, Yetty Tri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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Abstract

The aim of this research is to determine the influence of District Own SourceRevenue to government managerial performance of Aceh Utara District. The sampleselection using target sampling, that involves 75 respondents in Aceh Utara districtgovernment. Primary data were obtained through questionnaires. Data wascollected through questionnaires survey method is to provide answers to theproblems faced by explaining the relationships between variables with hypothesistesting.The research result shows that 78,3% of District Own Resource Revenuehas contribution to government managerial performance in Aceh Utara District.Meanwhile 21,7% was another influenced factors that was not observed in thisresearch. The result of this study also indicates the hypothesis that the district ownrevenue positively influences participation on government managerial performancecan be proved.Keyword: District own resource revenue, government managerial performance.
PENGARUH KOMITMEN PROFESIONALTERHADAP TEKANAN ANGGARAN WAKTUYANG DIRASAKAN DAN PERILAKUDISFUNGSIONAL AUDIT Wahyuni, Sri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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Abstract

This study aimed to determine the effect of professional commitment on perceivedtime budget pressure and underreporting of time behavior. This study conductedwith survey method on auditors working in second tier audit firms in Indonesia. Unitanalyses are individual auditors at all positions: junior, senior, manager/supervisor,and partner. Research samples are 70 respondents. This research uses pathanalysis as data analysis. This result of this research showed that professionalcommitment affective and professional commitment normative has positive andsignificant influence to perceived time budget pressure but not significant influenceto underreporting of time behavior, while the professional commitment continuancenot significant influence to perceived time budget pressure but has negative andsignificant influence to underreporting of time behavior. Perceived time budgetpressure has positive and significant influence to underreporting of time behavior.Perceived time budget pressure mediate professional commitment affective andprofessional commitment normative to underreporting of time behavior, while theperceived time budget pressure is not mediate professional commitmentcontinuance to underreporting of time behavior.Keywords: Professional commitment, perceived time budget pressure,underreportingof time behavior
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN PENYIMPANGAN PERILAKU DALAM AUDIT DAN KUALITAS HASIL AUDIT Pertiwi, Dian; Azlina, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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Abstract

This study was conducted to examine the relationship of personal characteristicswith the level of acceptance of deviant behavior and its effect on quality auditresulting audit. Personal characteristics of auditors consists of locus of control,emotional quotient and performance auditors. The object under study is BPKPRepresentative in Pekanbaru City Riau Province. Data analysis method used in thisresearch is the method of path analysis is done with the help of software SmartPLS.Collecting data using secondary data and primary data obtained through thequestionnaire of the respondents research. The result showed that 1) Locus ofcontrol affects the level of acceptance of deviant behavior in the audit. 2) EmotionalQuotient affect the level of acceptance of deviant behavior in the audit. 3) Theperformance auditor did not significantly influence the acceptance of deviantbehavior in the audit. 4) Locus Of Control directly influence the audit quality. 5)Emotional Quotient direct effect on audit quality. 6) Performance auditors directlyinfluence the audit quality. 7) Locus of control effect on audit quality, moderatedacceptance of deviant behavior in the audit. 8) Emotional Quotient has no effect onaudit quality, moderated acceptance of deviant behavior in the audit. 9) Theperformance auditor has no effect on audit quality, moderated acceptance of deviantbehavior in the audit. 10) The acceptance of deviant behavior in the audit effect onaudit quality.Keywords: Quality audit, locus of control, emotional quotient, performance auditor,audit behavioral deviations acceptance (dysfungsional audit)
PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD di Kota Padang) Eliza, Yulina
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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Abstract

This study aims to prove empirically: How much influence individual morality to thetendency of accounting fraud and how much influence the internal control overaccounting fraud tendencies. The sample was working units (SKPD) Padang city of48 agencies consist of: Secretariat, Department, Agency, Office, and the District inthe city of Padang. Data were collected by distributing questionnaires to therespondents, while the analysis method used is multiple linear regression method.Results of this study indicate that individual morality turns negative and significanteffect on the rate of Accounting Fraud Trends in Padang city SKPD. That is thebetter individual morality hence diminishing the level of accounting fraud.Furthermore, the Internal Control System and significant negative effect on the levelof the tendency of cheating accounting SKPD Padang. This influence is negative,which means more effective system of internal control then the trend rate ofAccounting fraud on the wane.Keywords: Morality, fraud, accounting
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SATUAN KERJA BADAN LAYANAN UMUM UNIVERSITAS RIAU Fahdi, Muhammad; Sari, Ria Nelly
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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Abstract

This study aimed to examine the effect of the quality of human resource, utilizationof information technology, leadership styles, organizational culture, internal controlunit, and organizational commitment to the performance of public service agencyworking unit Riau University. Research conducted on 94 financial management atthe University of Riau. Respondent participation rate amounted to 70.21% (66people). The analysis tool used is multiple regression with SPSS version 21. Testsperformed include testing the validity and reliability, testing data and classicalassumptions of normality, the coefficient of determination, and hypothesis testingresearch. The results showed that the higher the quality of utilization of informationtechnology, leadership styles and organizational commitment will affect theperformance. Meanwhile, human resource , organizational culture, and the internalcontrol unit has no effect on the performance exhibited significantly. The coefficientof determination was 50,9%, which is still contained 49,1% explained by otherfactors that are not included in this study.Keywords: Performance, Public Service Agency
ANALISIS PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR : SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA) Anita, Rizqa; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to examine the personal characteristics of the auditor theacceptance of the auditor on dysfunctional Audit Behavior. More specifically, thisstudy aims to examine the locus of control, the performance auditor, turnoverintention and commitment to the organizations top auditor reception dysfunctionalAudit Behavior. This study uses a survey of the entire public accounting firm inSumatera with a number of respondents as many as 97 respondents. Data analysistools in this study using Structural Equation Modeling-Partial Least Square (PLSSEM)using SmartPLS software Version 2.0 M3. PLS (Partial Least Square). Theresults showed that that the locus of control has positive influence on acceptance ofdysfunctional audit behavior. Auditors performance negatively affect acceptance ofdysfunctional audit behavior. Turnover intention positive influence on acceptance ofdysfunctional audit behavior. Organizational commitment negatively affectacceptance of dysfunctional audit behavior.Keywords: locus of control, the performance auditor, turnover intention andorganizational commitment, and acceptance of the auditor on the auditdysfunctional behavior.
PERSPEKTIF SUMBER PENDANAAN SEBAGAI STRATEGI POLITISASI PEMERINTAH DALAM PENINGKATAN STRUKTUR BELANJA MODAL DAERAH Husin, Dasmi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
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This study aims to look at the role of government (political strategy of the budget) inallocating capital expenditure structure by testing the General Allocation Fund (DAU)and revenue (PAD) which dioreintasikan on building / structure Capex (BM) area.This study uses a combination of research methods (mixed method) that combinesquantitative and qualitative research methods. The data were processed usingSPSS. The results showed that the variables simultaneously DAU and PAD do notaffect capital expenditure, but only partially PAD variables that affect predictions oflocal government capital expenditures. The proportion and fund management ishighly dependent on government policy. The funding source is not necessarily a lotlarger nominal allocated to optimize capital expenditure. The function of governmentas an agent can not be separated from the function of the politicization of theparliament. Both as a public agency because of head and MPs both selected andtrusted by the people. Political function of legislative - executive and administrativefunctions at the same executive role in determining the allocation of resources andthe use of capital expenditure penanaan area.Keywords: Proportion of capital expenditure structure
PENGARUH MASA PERIKATAN AUDIT, SPESIALISASI INDUSTRI KAP, REPUTASI KAP DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2011-2014) Pertiwi, Nastia Putri; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
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This study aimed to determine effect of period audit engagements, industryspecialization accounting firm, accounting firms reputation and the audit committeeon audit quality. This study uses three control variables, namely leverage, LOSS andcash flow from operations. The data used in this research is secondary data derivedfrom the financial statements of companies listed on the Indonesia Stock Exchangein 2011-2014. By using purposive sampling, this study got 92 sample companies.The data analysis method used in this research is multiple linear regression. Theresults showed period audit engagements and industry specialization accountingfirm has no effect on audit quality, while the reputation of accounting firm and theaudit committee kualtitas affect the audit. Of the three control variables used in thisstudy, only a leverage effect on audit quality, while LOSS and cash flow fromoperation has no effect.Keywords: Period of the audit engagement, industrial specialties accounting firm,accounting firms reputation, the audit committee and audit quality.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH KOTA PEKANBARU DENGAN SIKAP APARAT PEMERINTAH SEBAGAI VARIABEL INTERVENING Apriani, Aulia; Taufi, Taufeni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
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The purpose of this research is to analyze the effects of the characteristics of budgetgoals, such as: budget participation, budget goal clarity, budget feedback, budgetevaluation and the budget goal difficulty on the performance of Pekanbaru citygovernment officials and with the attitude of government officials as an interveningvariable. This research is based on samples government officialsholding mediumand lower level positions and at the same time they were the official commitmentmakersof SKPD in Pekanbaru city government. The data of this research wereanalyzed by using Structural Equation Modelling (SEM) using AMOS program. Theresults showed that: 1) budget participation has a significant effect on theperformance of government officials; 2) budget goal clarity has a significant effect onthe performance of government officials; 3) budget feedback does not significantlyinfluence the performance of government officials, 4) budget evaluation has asignificant effect on the performance of government officials, 5) budget goal difficultyhas negative influence but doesnot significantly affect the performance ofgovernment officials, 6) variable attitude capable to mediate positive to increase theinfluence of budget participation, budget goal clarity, evaluation and the budget goaldifficulty of the government official performance; 7) variable of attitude, however,cannot mediate an increase the influence of budget feedback and budget evaluationon the performance of government officials.Keywords: Budget participation, budget goal clarity, budget feedback, budgetevaluation, budget goal difficulty, performance and attitude.

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