Jurnal Telaah dan Riset Akuntansi
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PENGARUH ENVIRONMENT CONTROL TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA PEMERINTAH (Studi Empiris pada SKPD Di Kabupaten Aceh Besar)
Full text linkThe performance of government, particularly local governments still have to be improved because it has a very important role in serving the community. Improving the performance of government can be improved with variable budget participation because it can increase the effectiveness of the subordinates performance. The budget participation will be more effective by applying the Control Environment variables which is the core of the internal control system of government.This research was conducted on existing SKPD Aceh Besar . This study aims to find out the influence of the Control Environment on the relationship between budget participation and the performance of government. The samples used were the heads of esselon on existing SKPD in Aceh Besar district as many as 88 people of 54 SKPD that obtained by stratified random sampling method. The data used is primary data obtained through the distributing of questionnaires to the officials in SKPD involved the arranging of budget participation which analyzed by using multiple linear regression models and then this test is coupled with t-test and f-test, to see the influence of Control Environment on the relationship between budget participation and the performance of government. The influence is individually or unity.Partially, the result of research showed that budget participation, Control Environment, and interaction between budget participation and Control Environment significantly influence to the performance of government. Simultaneously it indicates that budget participation and Control Environment significantly influence the performance of government. The best implementation of budget participation and Control Environment will further increase the performance of government.Keywords: the performance of government, budget participation, and Control Environment
TINGKAT INFLASI DAN RASIO LIKUIDITAS TERHADAP RESIKO SAHAM SYARIAH
Full text linkThe purpose of this study is to examine the effect of inflation and liquidity ratio simultanously and partially on the risk level of syariah stocks of public companies registered in Indonesia Stock Exchange (BEI).The research population is all shariah companies listed in Jakarta Islamic Index (JII) from January 2004 to December 2005 continuously and they report their financial statement at that period. As a result, there are only 15 companies used for further analysis.The hypothesis testing confirms that the level of inflation and liquidity ratio affect simultaneously as well as partially on risk of syariah stocks with regression coefficient 1= 5,767 and 2= -0.018.Keyword: Inflation ratio, liquidity ratio and risk rate of syariah stoc
PENGARUH KEPUASAN KERJA, PROFESIONALISME, DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi pada Kantor BPK RI Perwakilan Provinsi Aceh)
Full text linkThis study is done at BPK RI branch office in Aceh Province which aim to know the influence of job satisfaction, professionalism, and information technology application toward auditor performance either simultaneously or partially.This research uses sample method. Respondents of this research are auditors at BPK RI branch office in Aceh Province. This research uses 52 auditors as samples of population 94 auditors by using stratified random sampling. The data used are primary data by using questionnaires to the respondents directly. Ddata are analyzed by using multiple linear regression.Results of this research indicate that by simultaneously job satisfaction, professionalism, and information technology application influence significanly toward auditor performance. Partially. job satisfaction, professionalism, and information technology application also influence significanly toward auditor performance.Keyword: job satisfaction, professionalism, information technology application and auditor performance
PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
Full text linkAudit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isnt available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity dont have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange.Keywords: Audit Delay, Leverage, Subsidiaries and Audit Complexity
THE REFORM OF GOVERNMENTAL ACCOUNTING: A Discussion of Lders Financial Management Reform (FMR) Model
Full text linkTulisan ini bertujuan menelaah Model Reformasi Manajemen Keuangan (Financial Management Reform /FMR model), yang disebut juga dengan Lders Contingency Model. Model ini telah dijadikan konsep dasar untuk menjelaskan reformasi akuntansi pemerintahan di banyak negara. Kajian ini berusaha menganalisa bagaimana teori tersebut dibangun dan berkembang, serta mengevaluasi relevansinya dalam menjelaskan reformasi akuntansi pemerintahan terutama di negara maju. Dengan pendekatan analisa deskriptif, studi ini menyajikan hasil telaah terhadap berbagai publikasi studi banding akuntansi pemerintahan internasional yang berhubungan dengan penerapan, pengembangan, aplikasi dan isu kritis seputar FMR Model.Hasil temuan menjelaskan bahwa FMR/ Lders Contingency Model memiliki peran sangat penting dalam penelitian-penelitian tentang reformasi akuntansi pemerintahan di banyak negara. Ini merupakan satu-satunya model yang paling berhasil dalam menjelaskan teori dan konteks dari reformasi akuntansi pemerintahan di suatu negara. Namun penelitian yang komprehensif dengan menggunakan Model ini baru dipakai untuk komparasi reformasi akuntansi pemerintahan di negara-negara maju.Model ini sendiri masih memerlukan perbaikan karena belum mampu menjelaskan arti reformasi atau inovasi itu sendiri, dari mana berubah serta kemana berubah. Kemungkinan Model ini akan terus berkembang dimasa mendatang sesuai dengan temuan-temuan baru selama penelitian.Keywords: Contingency Model, FMR Model, Governmental Accounting Reform, Accounting Innovatio
KEBERHASILAN KEGIATAN CORPORATE SOCIAL RESPOSIBILITY MELALUI PENGUNGKAPAN DAN AUDIT CORPORATE SOCIAL RESPOSIBILITY
Full text linkCSR is perceived as an activity undertaken by the company's donations (corporate philanthropy), while widely CSR is essentially a mechanism for integrating social issues and environmental issues into company operations and then communicate with stakeholders (stakeholders). In that sense, CSR is regarded as a new strategic framework to enhance competitiveness and achieve sustainable business. CSR Audit gives an overview of the audit framework for CSR programs. Aspects in the tables were developed based on the definition of CSR that have been formulated, as a: Concerns that companies set aside some of the profits (profit) for the benefit of human development (people) and environmental (planet) in a sustainable manner based on the procedure (procedure) an appropriate and professional. For this reason, in order to improve its CSR activities in accordance with the spirit of the meaning of an effort to fulfill its corporate social responsibility, the disclosure and auditing of CSR activities are very important. For this reason this paper with all its drawbacks tried to explain how the disclosure of CSR in which the related audit report also describes CSR CSR in order to improve the effectiveness of CSR activities. Keywords: Corporate Social Responsibility, CSR Disclosure and Audi
LOCUS OF CONTROL, TIME BUDGET PRESSURE DAN PENYIMPANGAN PERILAKU DALAM AUDIT
Full text linkThis research has purpose to show influence locus of control and timebudgetpressure to disfunctional audit behavior. This research is a census research which committed at BPKP Province of Aceh. Population in this research amount 85 auditors. Data using in this research is primary data which obtained through questionare. Data analysis in this research is committed by using multiple linear regression method.The result of this research indicates that partially locus of control has an influence to disfunctional audit behavior. As locus of control, Time budget pressure also has an influence to disfunctional audit behavior. Silmultaneously, it indicates that locus of control and time budget pressure have also an influence to disfunctional audit behavior. Keyword: locus of control, time budget pressure and disfunctional audit behavio
PERSEPSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA TERHADAP PERBANKAN SYARIAH SEBAGAI LEMBAGA KEUANGAN SYARIAH
Full text linkThe purpose of this research was to find out the perception of economic students to banking syaria as syari finance institution. The population of this research was the economic student of syiah kuala university level 2003-2007 amounted to 2267 person in three pieces that is accounting department, management department and developed economic department. Based on stratified random sampling 100 person of student were chosen to be target population. Analysis unit was student who had the use of banking syariah product . Methods of data Analysis was validity analysis, reability analysis and proportion analysis.Result of research that used proportion analysis show that the economic student of syiah Kuala University had good (positive) perception to banking syariah.Keywords; perception, syariah banking
KINERJA KEUANGAN LEMBAGA KEUANGAN MIKRO SEBELUM DAN SETELAH PELATIHAN MANAJER KE JAWA TENGAH (STUDI PADA LEMBAGA KEUANGAN MIKRO DI BANDA ACEH)
Full text linkThe objectives of this research are to analyze: the financial performance diffirence between manager after training and manager efore training. This research was done at the Micro Finanace Institution in Aceh by using explanatory survey method. Sample unit are 29 Micro Finanace Institution. The analysis methods that is used are the difference test for unpaired two samples for means. The difference test is used to analyze the financial performance deffirence manager after training and manager before training. The hypothesis testing result shows that the financial performance of Micro Finanace Institution that manager after training is higher the financial performance of Micro Finanace Institution that manager before training at Aceh. Key words: Training Manager and financial performanc
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH ( Studi Empiris pada Satuan Kerja Pemerintah Daerah (SKPD) Kota Banda Aceh )
Full text linkThe purpose of this research is to be able to test and analyze the effects of budget participation,clarity of budget goals, and evaluation of budget performance regional government officials in Banda Aceh city. Population in this research is that local government officials which amounted to 35 institutions 1 Secretariat area, 12 offices, 16 Service, Hospital 1, and 5 Agency. While the sample in this study consisted of, Chief Secretary / Department / Agency / Hospital / and the Office, the Head of Planning, and Ka.TU participated in thepreparation of theBudget.The collection of data and information needed in the study conducted by research field (field research). The primary data obtained directly from research subjects in the form of perceptions by responden of the quetsionneir circulated in the form of a quitsionnaire to 93 respondents.The study found that budget participation, clarity of budget goals, and evaluation of budgets simultaneously either partially or significantly affect the performance of local government officials in Banda Aceh city government. This shows that that in the formulation, implementation, and budget accountability has to follow the established rules of the staff and community participation in both formulating, implementation, and budget accountability has to follow the established rules of the staff and community participation in both formulating, implementing, and budget accountability. Qualitative research paper supports the findings of quantitative analysis.To strengthen subsequent research needs to be testing again to see the consistency of previous studies. In order for the next studies need to be more representative or the addition of the addition or substitution of variables for supporting the research findings better or more extensive. Keyword: Budget Participation, Goal Clarity Budget, Budget and Performance Evaluatio