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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 TEKANAN ANGGARAN, WAKTU, RISIKO AUDIT, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT (REDUCED AUDIT QUALITY BEHAVIOR (STUDI EMPIRIS BPK RI PERWAKILAN PROVINSI RIAU) Diana, Haugesti; Azlina, Nur
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 aimed to examine the influence of time budget pressure, locus of control,audit risk, locus of control and dimension of professional commitment to reducedaudit quality behavior.Respondents of the research is auditor who works in BPK RIRepresentative of Riau Province. Research samples are 53 responden Theresearch uses multiple regression analysis. Prior to the tests, conducted prior testdata quality (reliability and validity), test data normality and classical assumptiontest. The results of this research indicate that 1) Time budget pressure effect onreduced audit quality behavior, 2) audit risk effect on reduced audit quality behavior,3) locus of control no effect on reduced audit quality behavior, and 5) dimensions ofprofessional commitment that is professional commitment affective, professionalcommitment continuance professional commitment normative effect on reducedaudit quality behavior.Key words: Reduced audit quality behavior, Time budget pressure, audit risk, Locusof Control, professional commitment affective, professional commitmentcontinuance, professional commitment normative.
PENGARUH TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN, KECAKAPAN MANAJERIAL DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI BEI) Kirana, Raisa; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of this study was to examine influence of the level of disclosure offinancial statements, managerial skills and litigation risk to earnings managementwith audit quality as moderating variables. Earnings management in this study wasmeasured by the Modified Jones Model. The data used in this research is secondarydata derived from the financial statements of companies listed on the IndonesiaStock Exchange in 2011 s.d 2014. By using purposive sampling, this study with 92samples. The data analysis method used was moderated regression analysis. Theresults showed that; 1) the level of disclosure of financial statements effect onearnings management, 2) skills of management effect on earnings management, 3)The risk of litigation has no effect on earnings management, 4) The level ofdisclosure of financial statements and audit quality effect on earnings management,5) Skills managerial quality audit had no effect on earnings management, and 5) therisk of litigation is not the quality of the audit effect on earnings management.Keywords: Level of financial statement disclosure, managerial skills, the risk oflitigation, audit quality
OTONOMI DAERAH : MASALAH DAN PENYELESAIANNYA DI INDONESIA Nasution, Akmal Huda
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The spirit of reform resulted in a new system of governance called regionalautonomy and a regional development strategy as well as the empowerment anddevelopment in accordance with the conditions of Indonesian society is currently inprogress in order to develop democracy in various aspects. This strategy isimplemented as a counter to the economic crisis and the confidence which thenimpact on the change of political power in Indonesia. Regional autonomy and theproblem has been a growing discourse in line with the implementation of regionalautonomy in Indonesia. Regional autonomy is an idea that is ideal for the Republicof Indonesia, but it does not mean that the concept can be implemented simplyflawless and shortcomings. The implementation of regional autonomy and theproblem is still to be studied for academicians and practitioners government,because our country is currently still continue to seek the most appropriate form inthe Indonesian community welfare efforts. The negative impact of the emergence ofregional autonomy is an opportunity for the individuals at the local level for variousoffenses , the appearance of conflict between the central government , and theemergence of the gap between high -income areas Dangan area stillberkembang.Bisa seen that there are still many problems accompany the passageof regional autonomy in Indonesia . The problems that would have sought a solutionand the solution so that the original purpose or noble ideals of autonomy can beachieved and realized will.Keywords: Local autonomy, economic crisis, reform, strategy, counter
HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA USAHA KECIL DAN MENENGAH DI MALAYSIA Tanjung, Amries Rusli; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
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Abstract

This research is intended to measure an influence between the implementation ofAccounting Information System (AIS) in Small and Medium Enterprises (SMEs) inMalaysia and effectiveness of performance in SMEs. All of this research is based ona survey conducted by empirical evidence that has been done in the Small andMedium Enterprises in select in Malaysia base on criteria in sample method.Moreover, to achieve the aims of this study, the framework or some hypothesis havedeveloped in accordance with previous research and literature review. Finding in thisresearch got the same result with previous researches that have positive relationsbetween the AIS and effectiveness performance of SMEs in Malaysia. For theconclusion, this research proved that SMEs has implemented AIS show a betterperformance, especially in the decision making process, internal control, and qualityof financial report. This Research has implications for Small and MediumEnterprises, literature, academic and non-academic and also for study in the future.Key work: Accounting Information System and Organization Performance
FAKTOR FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Pada SKPD Pemerintah Kabupaten Bengkalis) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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Abstract

The enactment of government regulation number 71 year 2010 about govermentaccounting standards based accrual and also enactment permendagri 64 2013about the application of government accounting standards based accrual on regionalgovernment bring big changes in financial reporting system in Indonesia, namelychange from the base cash toward accrual become the bases full in accrualrecognition goverment financial transactions. This research aims to analyse theinfluence of variable quality of human researces, information system, thecommitment of the organization, and communication to the application of accrualbased government accounting standards. This research conducted in Bengkalisdistrict using data primer namely data from questionnaires filled by respondents.Object used in this research is a work unit (SKPDs) particulary office, the agencyand the departement under the district government Bengkalis. The analytical toolused is multiple linear regression. The result of the research indicated that thevariabel quality of human researces, information system, the commitment of theorganization, and communication of its effect on applying the governmentaccounting standards based accrual.
ANALISIS IMPLEMENTASI TRANSFER PRICING ANTAR PERUSAHAAN YANG MEMILIKI HUBUNGAN ISTIMEWA DI BATAM DAN SINGAPURA Teza, Serli Diovani; Ningsih, Desrini
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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Abstract

The purpose of this study is to analyze and describe the implementation of intercompany transfer pricing policies related in Batam and Singapore. This research uses descriptive and qualitative methods. As we know Batam is an industrial city that average people work as laborers in the Company. Batam is located 20 kilometers from Singapore, which has one of the busiest ports in the world. Batam is an industrial area that is growing rapidly and has a strategic location on the trade route Malacca Strait, in neighboring Singapore and Malaysia. Its strategic location allows Batam become a leading industry in the island country. Located in the path beside the busy trading, Batam also has a lot of big and small islands that become economic assets in line with the economic development and the impact comes the practice of transfer pricing. Transfrer pricing this is a serious problem for the country because it directly affects the amount of aggregate income countries. Although the general tax directorate has arranged all related to transfer pricing but the implementation has not gone well in accordance with the government policy for the average companies tend to pursue lower taxes. Taxes in Singapore by 17% lower compared to the tax in Indonesia is 25%.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL : PERAN PENTING DUKUNGAN MANAJEMEN Arles, Leardo; Anugrah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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Abstract

The purpose of this study to analyze factors affecting the Internal Auditeffectiveness. Specifically, this study examines the effects of competence andIndependence Internal Audit departement with management support as moderatevariabel. To test the hypotheses, a Partial Least Square analysis is applied toquestionnaire survey data from 80 respondents consist of Managers, InternalAuditors and Accountants in Bank Pembangunan Daerah (BPD) in Sumatera,Indonesia. As hypothesized, the result revealed the existence of a positive influenceof independence and management support on Internal Audit Effectiveness, butcompetence of Internal Audit not effect the likehood of Internal audit effectiveness.In addition, this research finding management support lower effect independence toInternal Audit effectiveness, but does not effect competence to Internal Auditeffectiveness.
ANALISIS PENGUKURAN EFISIENSI OPERASIONAL BANK MANDIRI DAN BANK TABUNGAN NEGARA Wiyati, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
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Abstract

The purpose of this study were: to analyze the operational efficiency of the Bank and the State Savings Bank. Types of data collected in this research is quantitative data. The data sources used are: existing data are reported the State Savings bank finance. The data used in this study were obtained from published reports compiled by Bank Indonesia in the Indonesian banking directory and publications by the bank concerned over the internet. The analytical method used in this research are: quantitative analysis method of non-parametric DEA (Data Envelopment Analysis). DEA efficiency measurements by using the software Data Envelopment Analysis Program (DEAP version 2.1) .Berdasarkan seraca public research operations of the two banks (Bank Mandiri and BTN) is said to be efficient based on calculations using software DEA.Hasil DEA value calculation CRSTE and bank VRSTE Mandiri and bank BTN from 2011 through 2014 show the number 1. It is expected for the two banks, namely bank Mandiri and bank BTN, must constantly seek new innovations related to its operations, especially Mandiri bank. Although independent bank asset growth, equity and net income but independent banks has decreased, in generating other operating income, operating income means that independent banks still rely on income derived from interest instead of other operating income.
PENGARUH PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP HARGA SAHAM SEBELUM DAN SESUDAH EX DIVIDEND DATE PADA KELOMPOK INDUSTRI MANUFAKTUR DAN JASA YANG TERDAFTAR DI BEI
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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Based on the theory Efficiency Market Hypothesis, stock prices will react to theinformation which the reaction took place in the days around the date exdividendwhich is the date when the right to dividend for the year is released from its stake Byusing different test research proposes, see sajauh where the effect of theannouncement of dividend distribution to the stock price before and after the exdividenddate, especially for groups of manufacturing industry and service industry.Based on the background, theoretical basis, data analysis and hypothesis testingresults, it can be concluded in which the differences are stock prices before andafter the ex-dividend date on manufacturing companies. There are differences instock prices before and after the ex-dividend date on the group service companyspecialized corporate banking services, which means the average stock price beforethe ex-dividend date is greater than the average stock price after the ex-dividenddate, so it can be said to be the mean average stock price decline in the ex-dividenddate. Based on these results the first and second hypothesis in this study received.
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)
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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.

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