cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dr.Gusnardi,SE.,MSi.,Ak
Contact Email
-
Phone
-
Journal Mail Official
jurnal_akuntansi@yahoo.co.id
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 6   7   8   9   10 
PERAN INTERNAL AUDIT DALAM PENGUNGKAPAN KELEMAHAN MATERIAL (STUDI PADA BANK PERKREDITAN RAKYAT SE PROVINSI RIAU) Febrian, Boy; Andreas, Andreas; M. Rasuli, M. Rasuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test empirically the effect of the role of internal audit on thedisclosure of material weaknesses in the Bank Perkreditan Rakyat of RiauProvince. The role of internal audit is divided into two namely, 1) Attributesinternal audit function (such as, competence, objectivity and investment), and 2)Fitness internal audit function (such as, grading, follow-up and coordination)tested the effect on the disclosure of material weaknesses.The questionnaire wassent to 111 internal auditors / Internal Audit Unit at a Bank Perkreditan Rakyat ofRiau Province. The participation rate amounted to 64.86% of respondents (72questionnaires returned) To test the hypothesis of the study, used Partial LeastSquare analysis using the program smartPLS 2.0 M3. .The results of this studyindicate that 1) attribute of the internal audit function (form, competence,objectivity and investment) influence on the material weakness disclosure, 2)internal audit function Activities (in the form of grading, follow-up andcoordination) to the disclosure of a material weakness.
APLIKASI SISTEM INFORMASI AKUNTANSI JASA PENYEWAAN KAPAL BERBASIS WEB PADA PT SEKUMBANG PERMATA ENGINEERING Rosiska, Evan; Nopiana, Puspita Rama
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PT Sekumbang Permata Engineering is a boat rental companies, where the numberof boats that are rented by 4 units ferry for passenger transport. The vessels areleased by the company is owned by the company and in collaboration with severalparties outside the company. Boat rental process currently takes a long timebecause their price negotiation, contracting and leasing invoice. Contracts that havebeen approved are sent via email or other delivery service to be signed by theconsumer. The method used in designing applications Accounting InformationSystems (SIA) vessel charter services, web-based approach with a waterfall SDLCand MySq web programming language. Conclusion the results of the study are (1)the application system is expected to assist the company in finding rentalinformation, anywhere and anytime. (2) to provide a solution of the notificationscharter vessel that will mature and improve archival data storage.
PENGARUH INVESTMENT OPPORTUNITY SET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Yulia, Aida; Ifaksara, Mulyanti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the effect ofinvestment opportunity set, profitability, and liquidityon capital structureofproperty and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 120 samples of data that become the object to be researched. The data type used is secondary data obtained from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The results of this research show that simultaneous of investment opportunity set, profitability and liquidityhave effect oncapital structure. Partially the research show that (1) investment opportunity set have positive effect on capital structure, (2) profitability have negative effect on capital structure,(3) liquidity have negative effect on capital structure.
PENGARUH BUDAYA ORGANISASI, DUKUNGAN MANAJEMEN PUNCAK, PELATIHAN DAN PENDIDIKAN TERHADAP APLIKASI TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP KINERJA RUMAH SAKIT DI PEKANBARU Rachman, Abdul; Sari, Ria Nelly; Arifin, Kasman
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to test scientifically about the influence of organizational culture, topmanagement support, training and education of information technology applicationand its effect on hospital performance. Subjects in this study were directors, ITmanagers, financial managers, and other hospital management of 74 respondents.The data of this study were collected using several questionnaires such asinformation technology questionnaire, organizational culture, top managementsupport, training and education, organizational performance with total items as muchas 48 items. The technique used to analyze the data is Partial Least Squaretechnique using smartPLS 2.0 M3 program. The results of hypothesis testing of thisstudy resultd, the first the application of information technology affects theperformance of the company, with a value of T-statistics 15.727 (above 1.96).Second, organizational culture has an influence on the application of informationtechnology, with a value of T-statistics 2.899 (above 1.96). Third, top managementsupport influences the application of information technology with the value of Tstatistic2.834 (above 1,96). Fourth, training and education affect the application ofinformation technology with the value of T-Statistic 4.448 (above 1.96). The resultsof this study can be concluded that organizational culture, top management support,training, and education can affect the use of information technology and ultimatelyimpact on company performance.
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA TERHADAP PEMILIHAN KARIR AKUNTAN/ NON AKUNTAN Yusran, Rio Rahmat
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Promising a great career and a dream of every student. Judging from the economicdevelopment impact on the number of firms in Indonesia in line with the highdemands of the working world. Many of the companies that give effect to the studentas a job-seeker in terms of career choice. Determining career working world isinfluenced by several factors. This study analyzes the factors that influence studentsin career selection accountants and non-accountants. There are also several factorsin this study was measured by financial rewards, training and professionalrecognition as determining career choice of accountants and non-accountants.Samples and objects that are used are the students / i who work or who haveworked in the area of Batam. The results of this study indicate that factors affectingthe students as measured by financial rewards, professional training andprofessional recognition partially with significant value less than 0.05. This showsthat the factor of financial rewards, professional training and professional recognitionhas an influence on career choice accountant / non accountants. Whilesimultaneously financial rewards, professional training and professional recognitionaffect the career accountant / non-accountants with significant value less than 0.05.
PENGARUH PELATIHAN TEKNIS PERPAJAKAN, PROFESIONALISME, AKUNTABILITAS, PERENCANAAN PEMERIKSAAN PAJAK, BATASAN WAKTU DAN KONFLIK PERAN TERHADAP KINERJA PEMERIKSA PAJAK (Studi Empiris pada Pemeriksa Pajak yang Terdaftar di KPP se Kota Pekanbaru) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study was to examine the effect of taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline, and Role Conflict againts taxes’s inspectioning. Independent variables used in this study are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict, while dependent variables in this study is the Performance Of Tax Inspectors. The populations used in this study are all of coming from pekanbaru’s taxes attandace where the total sample is used by 56 taxes employes that registered as taxes inspectoring at pekanbaru’s taxes attandance office. The sampling thecnique in which the number of observation use purposive method. The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test, heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are taxation technical training, profesionalisme, accountability, planning of taxes inspection, and Role Conflict affect the Performance Of Tax Inspectors on the level of significant (α) <0,05. But the independent variable deadline cant affect the Performance Of Tax Inspectors on the level of significant (α) < 0,05, The coefficient of determination as big as 98,5% indicates that 98,5% of the variations that occur in the Of Tax Inspectors is affected by are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict. While the rest of 1,5% were affected by other variabel that were not performed in this study.
ANALISIS KECUKUPAN MODAL, RISIKO KREDIT, EFISIENSI OPERASIONAL, PENDAPATAN DARI BUNGA DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI E Janrosl, Viola Syukrina; Yuliani, Yuliani
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test and provide empirical analysis of the ratio capital adequacyas measured by capital adequacy ratio (CAR), credit risk as measured by nonperforming loan (NPL), operational efficiency as measured by BOPO, interestincome as measured by the net interest margin (NIM) and liquidity as measured byloan to deposit ratio (LDR) to profitability as measured by return on assets (ROA).The population of this research are all banking companies listed in Indonesian StockExchange (IDX) from 2010-2014. While the sample was determined by the methodof purposive sampling to obtained a sample of 26 companies. The results of thisstudy found that the variable of CAR and NPL has no significant effect on ROA.While other variables, the BOPO, NIM, LDR foundly has significant effect on ROA. Ftest results showed variable level of CAR, NPL, BOPO, NIM and LDR silmuntantly,significant effect on ROA.
PENGARUH CORPORATE SOCIAL RESPONSIBILITYTERHADAP KINERJA KEUANGAN, DENGAN LEVERAGE DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PADA PERIODE 2012 s.d 2013) Rizal, Yenny; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research intends toexamine the influence of Corporate Social Responsibility onfinancial performance with leverage as control variables and examine the influenceof Corporate Social Responsibility to the financial performance of the company sizeas a control variable.The object of this research ismining company listed on theStock Exchange from 2012 to 2013.This research was conducted for 23companies.Analyctical model which used for this research to Multiple LinearRegression Analysis.Based on research concluded thatthe Corporate SocialResponsibility affect the earning per share. It can be proven by the secondhypothesis. And then, Corporate Social Responsibility affect the return on equity bycompany size as a control variable. This can be evidenced by the fifth hypothesis.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KELEBIHAN PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI PEMODERASI (STUDI EMPIRIS PADA KAP DI PEKANBARU, PADANG DAN MEDAN) Yustiarti, Fenny; Hasan, Amir
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the ability of emotional quotient to moderate the influence of role conflict, role ambiguity and role overload on the auditor performance. Auditors when carrying out field work assignments, doing boundary spanning activity (BSA). Individuals who are at the boundary spanning are potentially experiencing role stress. There are three types of role stress those are role conflict, role ambiguity and role overload. Role conflict, role ambiguity, and role overload would cause stress so that it will degrade performance. An auditors ability to manage emotions is one thing that should be a major concern for the auditor since become one of the key to get out of the pressure so that the auditor can improve the performance. The population in this study were all auditors in a Public Accounting Firm of pekanbaru, medan and padang. The sample was selected using purposive sampling and the hypotheses were tested with moderated regression analysis (MRA). The results show that emotional quotient is able to moderate the influence of role conflict, role ambiguity, and role overload on the auditor performance.
PENGARUH TENURE AUDIT, ROTASI AUDIT, AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2010 2014) Ardani, Sarifah Vesselina
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is an attempt to analyze the influence of Tenure Audit, Audit Rotation,Audit Fee to the Audit Quality with Audit Committee as a moderating variable. Thepopulation of this study are 81 financial sector companies listed in BEI 2010-2014,and the sample is 33 companies. The type of data used in this study is secondarydata obtained from the website of the Indonesia Stock Exchange is www.idx.co.idand added with various information from the website of each company. Theempirical result of the study exhibit that Tenure Audit and Audit Fee variable have aneffect to Audit Quality, while Audit Rotation variable has no effect to Audit Quality.The Audit Committee is unable to moderate all independent variables.

Page 8 of 11 | Total Record : 102

 6   7   8   9   10 

Filter by Year

2012 2019


Reset
Filter By Issues
All Issue Vol 7, No 2 (2019) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 2 (2017) Vol 5, No 1 (2016) Vol 4, No 2 (2016) Vol 4, No 1 (2015) Vol 3, No 2 (2015) Vol 3, No 1 (2014) Vol 2, No 2 (2014) Vol 2, No 1 (2013) Vol 1, No 2 (2013) Vol 1, No 1 (2012) More Issue