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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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KEUNTUNGAN RELATIF, KESIAPAN ORGANISASIONAL, PENGADOPSIAN SISTEM E-COMMERCE DAN KINERJA PERUSAHAAN Ikhsan, Adhisyahfitri Evalina; Razki, Cut Danisha
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to examine the effect of Relative Advantages and Organizational Readiness to Adoption of E-commerce system on SMEs in Banda Aceh and its implications for company performance. The population in this study are travel agencies who are registered as members of ASITA in Banda Aceh. Respondents in this study include leadership of the company or the companys operations manager of the travel agency. The data used in this research is primary data and data collection was done by direct circulate a questionnaire containing statements related to the studied variables to the respondent. Data were analyzed using linear regression. The results showed Relative Advantage has a negative influence on the adoption of e-commerce system. Organizational Readiness positive effect on the adoption of the system E-commerce and E-commerce System Adoption positive effect on company performance.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING : STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Junita, Dewi; Sari, Ria Nelly; Kurnia, Pipin
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research uses contingency theory to examine the influence of managementcontrol system (SPM) on company performance, management control system (SPM)to business strategy, business strategy to company performance, and managementcontrol system (SPM) to company performance with business strategy asintervening variable . The research used data collection method of mail survey andcensus sampling to manufacturing company represented by Chief Financial Officer(CFO) or subordinated manager, internal auditor and controller of manufacturingcompany listed in Indonesia Stock Exchange (BEI). The data obtained wereanalyzed by using PLS analysis technique (Partial Least Square) through WarpPLSsoftware. In addition, to test the fourth hypothesis, the VAF method is used to testthe intervening variables in the hypothesis. The results showed that themanagement control system is directly and positively related to the companysperformance. Furthermore, the management control system has a positive effect onbusiness strategy. Then, business strategy is also influential and positive on theperformance of the company. The results of this study also shows that themanagement control system has a positive effect on the companys performancethrough business strategy with business strategy as a partial mediator.
ANALISIS DETERMINAN PROFITABILITAS PADA 50 LEADING COMPANIES IN MARKET CAPITALIZATION DI BEI
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to identify and analyze the determination of profitability at 50 leading companies in market capitalization on the Stock Exchange. This study uses secondary data and the populations entire company at 50 leading companies in market capitalization listed on the Indonesia Stock Exchange and the sampling technique is done by purposive sampling totaling 32 companies. The results showed size, receivable turnover and a debt to equity ratio was able to explain return on assets. Then simultaneously test showed the size, receivable turnover and a debt to equity ratio significantly influence return on assets. Partial test size does not affect the return on assets. Receivable turnover and a debt to equity ratio significantly influence the return on assets.
PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL INTERVENING Angraeni, Rani; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research was conducted at Bank Perkreditan Rakyat company registered inPerbarindo Riau, Pekanbaru. The purpose of this study is to determine theperception influence of environmental investment, company size on companyperformance with management control system as intervening variable. To achievethe objective, the researcher used the sampling census method, So, therespondents for data collection are all middle level managers and top managers at19 BPR offices in city Pekanbaru. This research is in the form of quantitativeresearch, where the data obtained through questionnaires spread. The analyticaltechnique used is Structural Equation Modeling (SEM) with calculations performedusing WarpPls 5 aids and interveing variables measured by second-order constructanalysis, where the construct latent variable can consist of various dimensions orcomponents so it is called multidimensional construct and each dimensionMeasured by several indicators. The results of the research indicate that: 1) theperception of environmental uncertainty has an influence on the managementcontrol system (belief system, boundary system, diagnostic system and interactivesystem), 2) the size of the company that continues to grow rapidly does not affectthe management control system, 3) management control system (belief system,boundary system , Diagnostic system and inrteractive system) have an influence oncompany performance, 4) the perception of environmental uncertainty has no effecton the company performance through management control system (belief system,boundary system, diagnostic system and inrteractive system); 5) firm size has noeffect on Company performance through management control system (beliefsystem, boundary system, diagnostic system and inrteractive system).
IMPLEMENTASI PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN PELAYANAN PUBLIK DI DESA TANJUNGSAMAK KECAMATAN RANGSANG KABUPATEN KEPULAUAN MERANTI Wastuti, Yuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to find out the implementation of village fund allocationmanagement, public service system, and effectiveness of the fund in enhancing thepublic service in Tanjung Samak, Rangsang Sub-district, Kepulauan MirantiRegency. This research used descriptive qualitative that worked on primary andsecondary data sources which linked to the current condition of the policy. Hence,survey was conducted to collect the primary data about the implementation of thefund. The finding reveals the implementation of the fund management in TanjungSamak adequately run well eventhough a few number of the fund allocationobjectives had not been implemented yet.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Perkebunan Kelapa Sawit Swasta di Provinsi Riau) Aswad, Hijratul; Hasan, Amir; Indrawati, Novita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
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Abstract

The puroposes of this study were obtained empirically about influences ofinformation asymmetry, adherence to the rules of accounting and compliancecompensation to the tendency of accounting fraud with the effectiveness of internalcontrol as a moderating variable. Empirical studies were conducted on private oilpalm plantation companies in Riau Province. The number of samples in this studywere 93 respondents selected based on non-probability sampling method with thedetermination of convenience sampling. In testing the hypothesis using Partial LeastSquare (PLS) analysis. The results of this study indicate that information asymmetryhas a positive effect on the tendency of accounting fraud. adherence to accountingrules and compliance compensation have a negative effect on the tendency ofaccounting fraud. While the effectiveness of internal controls moderates the positiveinfluence of information asymmetry and the negative influence of compensation onthe tendency of accounting fraud. But the effectiveness of internal control did notmoderate the negative influence of compliance to accounting rules on the tendencyto accounting fraud.
ANALISIS PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DIMANA KREDIBILITAS KLIEN SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA KAP DI BATAM DAN MEDAN) Natalia, Erni Yanti; Harahap, Baru
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
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Abstract

This study aims to analyze the effect of audit experience on auditors judgment withclients credibility as a moderating variable. This research took the population ofPublic Accounting Firm (KAP) in Batam and Medan city, there are 5 KAP in Batamand 21 KAP in Medan. Sample technique used is saturated sampling technique. Thedata used in this study is the primary data, which is done by distributingquestionnaires to respondents in several KAP via email, google forms, via post andshared directly. The questionnaires which are collected and used to analysis dataare 72 questionnaires. The method of analysis used in this research is MRA(Moderated Regression Analysis) path analysis. Data were analyzed by theStatistical Package for Social Science (SPSS) version 21, with a significance level(level sig) as 5% (0,05). The results of the research is showed some result finding,there are: (1) the audit experience has no significant effect on the auditors judgment,(2) the clients credibility does not moderate the influence of the audit experience tothe auditors judgment, so it can be concluded that the clients credibility variable isquasi Moderator.
PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA Khaddafi, Muammar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

Research to determine and analyze the effect of voluntary disclosure and corporate social responsibility influence the earnings response coefficient at manufacturing company whose shares listed on Shariah Index in Indonesia Stock Exchange. Population to be studied in this research is the entire Manufacturing Company in Indonesia Stock Exchange 2012-2014 period the shares registered in Shariah Index. Selection of the samples was determined by using purposive sampling method with the purpose to obtain a representative sample that is representative of the data to be observed in accordance with the criteria there were 30 Company. Research where the Voluntary Disclosure positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Voluntary Disclosure and Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index.
PENGARUH EARNING MANAGEMENT DAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Arhdum, Zioldy; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study was conducted to examine the effect of earnings management andcorporate social responsibillity on company value. In this study, the researcher alsoincorporated the mechanism of good corporate governance as a moderationvariable that tested the two independent variables against company value. Theresearch method used is descriptive method verifikatif by using tool of moderateregression analysis test. For the purpose of the study, data collection was conductedusing the Companys top 50 issuers with the highest corporate governance (CG)score of 2014 based on the assessment of the Indonesian Institute for CorporateDirectorship (IICD) using the ASEAN Corporate governance guidelines. The result ofthis research shows that earnings management influence to corporate value,corporate social responsibility influence to company value, and good corporategovernance mechanism that is managerial ownership, institutional ownership andindependent commissioner managed moderate earnings management relationshipand corporate social responsibility to company value.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN ALOKASI BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN/KOTA PROVINSI RIAU PERIODE 2011-2015) Hasan, Mudrika Alamsyah; Suryo Agung, Muhammad Fajar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to examine the affect of local revenue, general allocation fund andspecial allocation fund fund to human development index with capital expenditure asintervening variable. The population of study is budget realization report of revenueand expenditure regional in Riau province from 2011-2015 and table of humandevelopment index from 2011-2015. The method of this study used purposivesampling and obtain each 50 data as a sample. The sample’s criterias of this studyare publishing budget realization report annually from 2011-2015 and having humandevelopment index data from 2011-2015. Methods of Analysis is conducted withpath analysis using SPSS (Statistical Product and Service Solutions)Version 21.Test results that have been done. The partial regression test I (t test I) shows thatLocal Revenue affects the Capital Expenditure Allocation with P <0.05 (P = 000).General Allocation Fund affect the Capital Expenditure Allocation with P> 0,05 (P =,021). The Special Allocation Fund has no effect on Capital Expenditure Allocationwith P> 0.05 (P = ,380). Partial regression test II (t test II) indicates that LocalRevenue affects the Human Development Index with P <0.05 (P = 000). GeneralAllocation Fund has no effects on Human Development Index with P <0.05 (P =.057). The Special Allocation Fund has no effect on Human Development Index withP> 0.05 (P = .078). Capital Expenditure did not affect the Human DevelopmentIndex with P> 0.05 (P = .101). The results of this study also indicate that LocalRevenue does not indirectly affect the Human Development Index through theCapital Expenditure Allocation by beta coefficient standard (, 916) + (-, 091504) = (,0824496). The General Allocation Fund does not indirectly affect the HumanDevelopment Index through the Capital Expenditure Allocation with the standardbeta coefficients (,158) + (,044992) = (,202992). The Special Allocation Fundindirectly affects the Human Development Index through the Capital ExpenditureAllocation with the standard beta coefficients (-,137) + (-,016568) = (-,153568). Thecoefficient of determination in this research is 75.7%. Four of these variables affectthe dependent variable is 75.3%, while 24.7% is influenced by other variables thatare not discussed in this study.

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