Jurnal Telaah dan Riset Akuntansi
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Pengaruh Corporate Governance Perception Indeks (CGPI), Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Bursa Efek Indonesia
Full text linkThe objective of this research was to identify the partial and simultaneous effects of Corporate Governance Perception Index, profitability, and company size on the value of a company according to Indonesia Stock Exchange. Unbalanced panel data were used in this research. A number of 68 observations on Indonesia Stock Exchange (2011-2014) were found from 28 samples. Those data were then analyzed by using multiple linear regression. The process of data analysis involved the descriptive statistics for variables, simultaneous testing, and partial testing. The results indicated that Corporate Governance Perception Index, profitability, and company size simultaneously affected the value of a company according to Indonesia Stock Exchange. In addition, Corporate Governance Perception Index, profitability, and company size also partially and significantly affected the value of a company according to Indonesia Stock Exchange.KEYWORDS : Corporate Governance Perception Index, profitability, and company siz
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Output Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Pada Perusahaan BUMN Pengguna Sistem Enterprise Resource Planning (ERP) di Kota Lhokseumawe
Full text linkThis research conducted to analyze the implementation of Accounting information system that integrated with Enterprise Resource Planning (ERP) system toward output quality of Accounting information system and the influence of Accounting information system that integrated with Enterprise Resource Planning (ERP) system toward the internal control system. The population of this research was all Indonesian State Owned Enterprises in Lhokseumawe city. The sample was taken by applying Purposive sampling technique and there were 5 enterprises that implement Enterprise Resource Planning (ERP) in Lhokseumawe chosen as the sample. The respondents were 30 people. The data used in this research was primary data in form of questionnaire. The method of data analysis was Multiple linear regression using SPSS. The result indicated that the Accounting information system that integrated with Enterprise Resource Planning (ERP) system influenced positively and significantly on the output quality of the Accounting Information system, and the implementation of Accounting information system that integrated with the Enterprise Resource Planning (ERP) system influenced positively and significantly on the internal control system of enterprise.KEYWORDS : Accounting Information System, Enterprise Resource Planning (ERP), Output Quality of Accounting Information System and Internal Control System
Pengaruh Kompetensi Sumber Daya Manusia, Pemberian Tunjangan Prestasi Kerja, Tekanan Kerja, dan Penerapan Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Satuan Kerja Pemerintah Daerah (Studi Pada Kabupaten Pidie, Kabupaten Pidie Jaya, dan Kabupaten Aceh Utara)
Full text linkThis research was conducted at the Local Government Unit Districts of Pidie, Pidie Jaya, and Aceh Utara remember not optimal financial performance SKPD in the third district government which impact on the predicate opinions given by the CPC and ease of access in the data collection study included primary data and secondary. The purpose of this study was to see the influence of the quality of human resources, benefits administration job performance, work pressure, and the application of the system of internal control over the performance of SKPD. Samples numbered 62 on education in the district of Pidie, Pidie Jaya, and Aceh Utara totaling 62 respondents. The result of this research was there influence the quality of human resources, benefits administration job performance, work pressure, and the application of the system of internal control over the performance of SKPD either partially or simultaneously.KEYWORDS : the performance of local government unit (SKPD), competence of human resources, benefits administration job performance, work pressure, and the application of the system of internal control
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan dengan Pengendalian Intern sebagai Pemoderasi pada Satuan Kerja Perangkat Daerah di Lingkungan Kabupaten Bener Meriah
Full text linkTujuan Penelitian untuk menguji pengaruh pemanfaatan sistem informasi akuntansi keuangan daerah dan komitmen organisasi terhadap kualitas laporan keuangan dengan pengendalian intern sebagai pemoderasi (baik secara simultan maupun parsial). Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah di Lingkungan Kabupaten Bener Meriah dengan populasi berjumlah 40 SKPD. Penelitian ini menggunakan data primer berupa jawaban responden terhadap pernyataan kuesioner. Responden pada penelitian ini adalah orang-orang yang terlibat dalam pelaporan keuangan, yaitu: Kuasa Pengguna Anggaran (KPA), Pejabat Penatausahaan Keuangan (PPK), bendahara pengeluaran, dan Pembantu Pejabat Penatausahaan Keuangan (Pembantu PPK) pada masing-masing SKPD. Metode analisis yang digunakan pada penelitian ini adalah Moderate Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi akuntansi keuangan daerah secara parsial berpengaruh positif terhadap kualitas laporan keuangan, komitmen organisasi secara parsial berpengaruh negatif terhadap kualitas keuangan, pengendalian intern sebagai pemoderasi memperlemah hubungan pemanfaatan sistem informasi akuntansi keuangan daerah dengan kualitas laporan keuangan, pengendalian intern sebagai pemoderasi memperkuat hubunngan komitmen organisasi dengan kualitas laporan keuangan, dan secara simultan pengendalian intern sebagai pemoderasi memperkuat hubungan pemanfaatan sistem informasi akuntansi keuangan daerah dan komitmen organisasi dengan kualitas laporan keuangan.KEYWORDS : Kualitas Laporan Keuangan, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, Komitmen Organisasi, Pengendalian Intern
Analisis Kualitas Informasi Pelaporan Keuangan pada Satuan Kerja Kantor Wilayah Kementerian Agama Provinsi Aceh
Full text linkDemands for greater public accountability for the implementation implications for public sector management to provide information to the public, one of which is the accounting information in the form of financial statements. Criteria and elements forming the information that makes the quality of information in the financial statements of the government must be known at each business unit. This study aimed to analyze the quality of financial reporting information at the working unit of the Regional Office of Religious Affairs of Aceh province. The population in this study is the entire work unit office in the Ministry of Religion of Aceh totaling 103 work units. The results showed the presence of the competence of human resources and the implementation of internal controls and the implementation of accrual accounting is applied properly will make the quality of financial reporting information at the working unit at the Regional Office of the Ministry of Religion of Aceh increasingly meet the standards.KEYWORDS : human resource competencies, internal controls, accrualbased accounting and the quality of financial reporting informatio
Pengaruh Sistem Pelaporan dan Pengendalian Akuntansi Terhadap Efektifitas Sistem Pengendalian Manajemen (Studi Pada Fakultas-Fakultas Dalam Lingkungan Universitas Muhammadiyah Aceh)
Full text linkThis study aimed to examine empirically the effect of reporting and accounting control system of the effectiveness of management control systems on the faculties of the University of Muhammadiyah in Aceh Province, either simultaneously or partially. The population in this study were 70 respondents consisting of leaders and governors at the level of Rectorate and Faculty. Sources of data used were primary data that was being done through a questionnaire delivered directly. Data analysis method used was multiple linear regression analysis. The results showed that the reporting and accounting control system affected the effectiveness of the management control system either and partially on the faculties of the University of Muhammadiyah in Aceh. Thus, all the results of this thesis supported the proposed hypothesis.KEYWORDS : Reporting System, Accounting Control, Effectiveness, and Management Control Syste
Pengaruh Job Relevan Information, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack (Studi pada SKPK Pemerintah Kota Banda Aceh)
Full text linkAimed of the study was to analyze the influence of job relevance information, budget participatory and organizational commitment towards budgetary slack in SKPK (governmental working unit/institution) of Banda Aceh municipality government. The population of the study were head department of finance and treasury at the SKPK of Banda Aceh municipality government. Based on field survey, the number of SKPK in Banda Aceh municipality are 31 working units. This research would considered all the population as part of the respondents which amount of 62 people, thus this research could be classified as the cencus research. The study result showed thatjob relevance information, budget participatory and organizational commitment whether partially or simultaneously had a significant influence towards budget slack at the working units of Banda Aceh municipality government. While, budget participatory had ansignificant influence toward budgetary slack in partially test. In addition, organizational commitment showed similar finding result that provide an significant influence toward the decreasing of budgetary slack at working units in Banda Aceh municipality government. KEYWORDS : Job Relevance Information, budget parcipatory,organizational commitment, and Budgetary Slac
Analisis Pengaruh Risiko Litigasi dan Perlindungan Investor Terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014)
Full text linkThe quality of the financial statements is an important basis for decision-making parties concerned with the company. This study aimed to obtain empirical evidence about the relationship between the quality of financial reporting, litigation risk, and investor protection. The study used sample of companies listed on the Indonesia Stock Exchange over the period 2012-2014. Data were obtained by purposive sampling method based on certain criteria. The final samples used in this study were 88 companies. Technical analysis used in this research was analysis of Multiple Linear Regression Analysis. Statistical test results showed that the risk of litigation research significant positive effect on discretionary accruals, whereas investor protection does not affect the quality of financial reporting.KEYWORDS : The quality of financial statements, litigation risk, and investor protection
Faktor-Faktor yang Mempengaruhi Kepatuhan Individu dalam Membayar Pajak pada Kantor Pelayanan Pajak Pratama Banda Aceh
Full text linkThis study aims to examine the factors that influence individual compliance in paying taxes on the Tax Office Pratama Banda Aceh either simultaneously or partially. The population in this study are 100 respondents who are registered taxpayers on the Tax Office Pratama of Banda Aceh. Source data used are primary data through questionnaires delivered directly. Data analysis method used is multiple linear regression analysis. The results showed that the awareness of taxpayers, dissemination of taxation, tax knowledge and modernization of the tax administration system affect the individual compliance in paying taxes on the Tax Office Pratama Banda Aceh either simultaneously or partially. Thus, all the results of this study support the hypothesis.KEYWORDS : awareness of taxpayers, dissemination of taxation, tax knowledge, the modernization of the tax administration system and individual compliance in paying taxes
Pengaruh Koefisien Respon Laba terhadap Financial Leverage dan Risiko Sistematis (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Full text linkThe purpose of this research is to examine and analyze the influence of financial leverage and systematic risk towards earning response coefficients on listed manufacturing companies at the Indonesia Stock Exchange in 2009, 2010, and 2011. The research type used was verificative reaserch by using census method. The target population of this research were listed manufacturing companies at the Indonesia Stock Exchange which have positive unexpected earnings and positive earnings for three years. After being selected, the target population for 2009-2011 were 13 emitens. Thetotal research population were 39 observation (13 emitens for three years observation). The data used in this research were secondary data, which were obtained from audited financial reporting for the book year ended December 31, 2009, 2010, and 2011 and also stock price and composite stock price index data during the observation period which published by the stock market reference center at the Indonesia Stock Exchange. The results of this research showed that financial leverage and systematic risk simultaneously influence to earning response coefficients. Partially financial leverage had positive influence to earning response coefficients and systematic risk has negative influence to earning response coefficients.KEYWORDS : Earning response coefficients, financial leverage, and systematic ris