Jurnal Telaah dan Riset Akuntansi
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Keberadaan Struktur Kepemilikan Perusahaan dan Pengaruhnya Terhadap Pengungkapan CSR
Full text linkPenelitian ini bertujuan untuk mengetahui keberadaan kepemilikan perusahaan (institusional dan asing) dan pengaruhnya terhadap pengungkapan pertanggungjawaban sosial pada perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia. Sampel penelitian ini terdiri dari 14 perusahaan dari tahun 2008 hingga 2009. Jenis data yang digunakan adalah data sekunder yaitu berupa laporan keuangan yang terdapat direktori Bursa Efek Indonesia dalam buku Indonesian Capital Market Directory (ICMD). Variabel independen yang digunakan penelitian ini adalah Kepemilikan Institusional, Kepemilikan Asing, variabel Kontrol adalah Return on Asset (ROA) dan Firm Size. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah regresi linear berganda.Hasil penelitian penelitian ini menunjukkan bahwa 1) Secara parsial keberadaan kepemilikan baik Institusional maupun asing tidak berpengaruh terhadap pengungkapan pertanggungjawaban sosial, 2) secara bersama-sama kepemilikan Institusional, kepemilikan Asing, komisaris ROA dan Firm Size tidak berpengaruh signifikan terhadap pengungakapan pertanggungjawaban sosial.KEYWORDS : CSR disclosure, kepemilikan institusional, kepemilikan asing, laporan tahuna
Pengaruh Pendapatan Asli Kabupaten/Kota, Dana Alokasi Umum, Dana Otonomi Khusus dan Dana Bagi Hasil terhadap Kinerja Keuangan Kabupaten/Kota Pemekaran di Provinsi Aceh
Full text linkPenelitian ini bertujuan untuk menguji pengaruh pendapatan asli kabupaten/kota, dana alokasi umum, dana otonomi khusus dan dana bagi hasil terhadap kinerja keuangan kabupaten/kota pemekaran di provinsi Aceh. Populasi dalam penelitian ini adalah kabupaten/kota pemekaran di Provinsi Aceh yang berjumlah 13 Kabupaten/Kota, dengan tahun pengamatan yang diambil adalah tahun 2014-2015. Metode pemilihan sampel dilakukan secara purposive sampling. Sumber data dalam penelitian ini merupakan data sekunder yaitu sumber data penelitian yang diperoleh secara tidak langsung atau melalui media perantara yaitu yang diperoleh dari laporan keuangan daerah Kabupaten dan Kota Pemekaran di Aceh periode tahun 2014 dan 2016 yang bersumber dari Direktur Jenderal Perimbangan Keuangan Kementerian Keuangan Republik Indonesia, sehingga jumlah observasi 39 observasi (13 provinsi dikali 3 tahun). Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa PAK berpengaruh positif terhadap kinerja keuangan, dana Otsus berpengaruh positif dan tidak signifikan terhadap kinerja keuangan sedangkan DAU memiliki pengaruh negatif terhadap kinerja keuangan dan DBH berpengaruh negatif dan signifikan terhadap kinerja keuangan.KEYWORDS : kinerja keuangan pengaruh pendapatan asli kabupaten/kota, dana alokasi umum, dana otonomi khusus dan dana bagi hasil
Pengaruh Pendidikan, Pelatihan, Beban Kerja, Pengalaman Kerja, dan Pemahaman Standar Akuntansi Pemerintahan terhadap Kemampuan Penyusunan Laporan Keuangan oleh Pejabat Penatausahaan Keuangan pada Satuan Kerja Perangkat Daerah di Lingkungan Pemerintah kabupaten Aceh Utara
Full text linkThis study aimed to examine the effect of education, training, workload, work experience and understanding of government accounting standards on the ability to prepare financial statements by Financial Administration Officer (PPK) in the working Unit of the Local Governments of North Aceh Regency either simultneously or partially. The population in this study were 63 respondents including the Financial Administration Officer (PPK) in SKPD in North Aceh regency.. Data used in this study were primary data through questionnaires. Data analysis method used was multiple linear regression analysis. The results showed that education, training, workload, work experience and understanding of government accounting standards influenced the ability to prepare the financial statements by Financial Administration Officer (PPK) either simultaneously or partially on SKPD in North Aceh regency government environment. Thus, all the results of this study support the hypothesis.KEYWORDS : Education, Training, Workload, Work Experience, Understanding of Government Accounting Standards and The Ability of the Financial Statements by The Apparatur
Pengaruh Arus Kas Bebas, Kepemilikan Institusional, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Kebijakan Utang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010)
Full text linkThe objective of this research is to examine and analyze the influence of free cash flows, institutional ownership, dividend policy, and firms size, both simultaneously and partially, toward debt policy. The research is conducted at a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2008-2010. The research type used in this research is verificative research or hypothesis testing research. The research method used in this research is census by using unbalanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. There are 101 firm observations fulfilling the population criteria during the three years of observation. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id. Hypothesis testing is done by multiplier linear regression method. The results of this research show that (1) free cash flow, institutional ownership, dividend policy, and firm size simultaneously have influence toward debt policy, (2) free cash flow has negatively influence toward debt policy, (3)institutional ownership has a positive influence toward debt policy, (4) dividend policy has negative influence toward debt policy, and (5) firm size has no influence toward debt policy.KEYWORDS : Free Cash Flow, Institutional Ownership, Dividend Policy, Firm Size, Debt Policy
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TIMELINESS, DAN DEBT TO EQUITY RATIO TERHADAP EARNING RESPONSE COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Full text linkThe purpose of this research are: (1) the influence of corporate social responsibility disclosure an earning response coeficient (2) the influence of timelines on earning responsecoeficient, and (3) the influence of debt to equity ratio on earning response coeficient. This research use the hypotesis testing research with cencus method where the pupolation are investigated. Total of population is 19 (nineteen) companiesduring two year (2006-2007) observation (pooled data), 50 total pf population is 38 companies which analiysed by multiple linear regression model. Data used is annual report, financial report and stock information. The research results show that simultaneously, CSR disclosure, timeliness and debt to equity ratio influence to earning response coeficient. It explains that independent variabel coeficient (either CSR disclosure, timeliness, or debt equity ratio) is equol (0)(1 = 1,438, 2 = 1,910, 3 = -0,31). Particialy CSR disclosure influence to earning response coeficient positively. It denided the hypotesis which hope CSR disclosure influence to earning respone coeficient positively but, debt to equity ratio has negative influences.Keyword : Corporate social responsibility disclosure, timeliness, debt to equity, earning response coefficient
STUDI PELAKSANAAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG MANAJEMEN STRATEGI (Pada PT Telkom Persero, Tbk Divisi Regional III Jawa Barat dan Banten)
Full text linkBasically, accounting information system represents the integration from various system of transaction processing which exists in a company in forming a network in course of data processing that consisted of many kinds procedure to produce the information for the interested parties. This research tries to describe the execution of accounting information system in supporting strategy management. The method of research that is used is descriptive method analysis and case study as well. This research is conducted at PT.TELKOM (Persero), Tbk Divre III of West Java and Banten. The results show that the application of accounting information system has adequate result, totally score is 604 or 80,53% while the rest represents the weakness of existing accounting information system. Variable of strategy management obtains result 473 or 75,68% and it also adequate, the rest represents the weakness of strategy management.Keywords : accounting information system, strategy managemen
Kinerja Keuangan Perusahaan Sebelum dan Sesudah Kenaikan Harga Bahan Bakar Minyak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Full text linkoai:jurnal.usk.ac.id:article/14692The purpose of this research is to determine the financial performance of emiten before and after the increasing of fuel price in manufacturing corporation which already listed in BEI. Population of this research is 144 companies delisted in Indonesian Stock Exchange. Sample is generated by using Slovin formula and 59 companies fullfiled criteria as samples in this research.. Liquidity and profitability are dimensions used to analize companies financial performance. Using paired sample t-test to analize the financial performance before and after fuel increasing price. The result of the research show that not all of the dimensions is mentioned to analized the companies financial performance. A significant differences shown by activity dimension. Liquidity and profitability dimensions shown no significant differences on financial performance before and after the incremental of fuel prices.KEYWORDS : financial performance, fuel price
Pengaruh Akuntabilitas Pengelolaan Keuangan Desa Pasca Pemberlakuan Undang-Undang Desa (Studi Kasus pada Gampong Harapan Kota Lhokseumawe)
Full text linkThis study aims to describe how the mechanisms and forms of accountability in financial management of the village. The study will also describe how the village government capacity in financial management responsibilities of the village with a case study in Gampong Harapan Kota Lhokseumawe. The research design is a case study with primary and secondary data sources. Primary data was collected through interviews and observations, while secondary data obtained by collecting documentation. Analysis of data using interactive data analysis methods, and to assure the validity of the data obtained, the researchers used a data source triangulation techniques and triangulation methods. The results showed that the financial management accountability mechanisms village in the Village of Hope has been realized well. Form of accountability at Gampong Harapan, namely accountability vertical and horizontal accountability. The capacity of the village government hopes very much supported by the existence of the village officials who understand the science of administration and accounting.KEYWORDS : Village Financial Management, Accountability, Capacity village government
PENGARUH KUALITAS SUMBER DAYA MANUSIA DALAM PENGELOLAAN KEUANGAN TERHADAP KUALITAS PERTANGGUNGJAWABAN KEUANGAN PNBP DALAM UPAYA MENINGKATKAN KINERJA INSTANSI PADA UNIVERSITAS SYIAH KUALA
Full text linkThis research is done at Syiah Kuala University with aim to know how big influence of human resource quality in finance management to finance responsibility quality at Unsyiah, and to know there is or no influence of human resource quality in finance management and quality of finance responsibility to institution performance at Unsyiah with parsial or simultan. Responden in this research is assistant of PUMK and finance organizer at Syiah Kuala University which responsible in finance management. This research type have the character of korelasional with 35 people samples of populations 53 people who is taken at random proporsional. Technics of data analysis the used is path analysis. Result of this research indicate that the human resource quality in finance management to finance responsibility quality don't have influence which significan, while influence of human resource quality in finance management and finance responsibility quality to institution performance by simultan have influence which significan, but by parsial influence of each independent variable to dependen variable have different significan.Keyword : Human resource quality, finance responsibility quality, and institution performance
Pengaruh Corporate Governance terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015
Full text linkPenelitian ini bertujuan untuk mengetahu pengaruh komite audit, internal audit dan eksternal edit secara bersama-sama terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015. Untuk mengetahui pengaruh komite audit terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015. Untuk mengetahui pengaruh eksternal dan internal audit terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Data bersumber dari Laporan Bursa Efek Indonesia menggunakan model regresi linier berganda. Hasil penelitian membuktikan bahwa Ada beberapa dampak yang terjadi dalam penerapan tat kelola perusahaan yang baik (good Corporate Gevernance/GCG) terutama bagi perusahaan-perusahaan yang mengelola dana public seperti perusahaan yang terdaftar pada bursa efek maupun perusahaan perbankan. Penerapan GCG akan mendorong terciptakannya iklim usahan yang sehat bagi dunia bisnis. Penerapan GCG juga akan menciptakan persaingan yang sehat di antara pelaku usaha di suatu negara. Indonesia juga mendorong upaya-upaya untuk menerapkan GCG, pembentukan Komite Nasional Kebijakan Governance (KNKG) adalah salah satu upaya yang dilakukan pemerintah.KEYWORDS : Corporate Governance, Reporting Quality, Perusahaan Manufaktu