Jurnal Telaah dan Riset Akuntansi
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PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
Full text linkThe purpose of this research is to examine the influence intellectual capital and corporate social responsibility disclosure to firm performance both simultaneously and partialy at manufacturing companies in Indonesia stock exchange. Data used is anually report and financial report. This research use the hypotesis testing research with census method where the population are investigated. Total of population is 19 companies during two years (2006-2007). Observation, 50 total of population is 38 companies which analysed by multiple linear regression model. The research result show that simultaneously, intellectual capital and CSR disclosure influence to firm performance. It explains that independent variabel coeficient (ether intellectual capital or CSR disclosure) is equall 0 (1 = -0,801 nad 2 = 0,154). So that simultaneaously, intellectual capital and CSR disclosure influence to firm performance and partialy, intellectual capital to firm performance have negative influence. It denided the hypotesis which hope to firm performance have positive influence.Keyword : Intellectual capital, corporate social responsibility, firms performanc
PENGARUH VARIABEL PERILAKU KARYAWAN AKUNTANSI TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN DAN BUMD DI BANDA ACEH)
Full text linkThe purpose of this research is to analyze interpersonal relationship of accounting employee affecting to firm performance. The behavioral variables are conflict, shared value, balanced power, communication, confidence, and collaboration. For this purpose, structural equation modeling was used to test the research models relation. A questionnaire was distributed to 130 acoounting employees in 23 BUMN (Indonesian governments corporate) and 3 BUMD (local governments corporate). We find that, although no significant relation between conflict and confidence, conflict and collaboration, shared value and confidence, shared value and collaboration, balanced power and confidence, confidence and collaboration, confidence and firm performance, there are significant relationship between balanced power and collaboration, communication and confidence, communication and collaboration, collaboration and firm performance.Keywords: Accounting department, departmental behavior, firm performance, Structural Equation Modeling (SEM
KORELASI ANTARA ASPEK MOTIVASI DALAM PENYUSUNAN ANGGARAN DENGAN EFEKTIVITAS PELAKSANAAN PROGRAM KEGIATAN PADA PEMERINTAHAN PROVINSI NANGGROE ACEH DARUSSALAM
Full text linkThis objective of research is aimed at finding out the correlations of motivation aspects in budget arrangement and effectiveness of program imple-mentation of the Provincial Government of Nanggroe Aceh Darussalam. Motivation aspects consist of working achievement, degree of complications on budgeting, degree of fairness on budgeting, and style of leadership.The samples comprice 100 employees selected by using simple random sampling. The data were collected by questionnaires, which have been tested both for its validity and for reliability. The Product Moment Correlation is used to test the validity of the data with the degree of significance 0.05 while the reliability is tested by using Alpha Cronbach technique.The result of this research shows that: (1) t test by partial degree of complication variable and degree of fairness variable has a significant correlation on effectiveness of program implementation. Style of leadership variable by partial also has significant correlation on effectiveness of program implementation, but working achievement variable has no significant correlation on effectiveness of program implementation. (2) there is positive correlation between four independent variables and dependent variable. (3) coefficient correlation shows that correlation between dependent variables and independent variable is 0.465. (4) R square is 0.12, indicates that there is 88% other aspects influence effectiveness of program implementation of the provincial government of Nanggroe Aceh Darussalam.Keywords : working achievement, degree of complications, degree of fairness, style of leadershi
ANALISIS PELAKSANAAN SISTEM INFORMASI PEMASARAN DALAM MENUNJANG PENGEMBANGAN ACARA DI TVRI STASIUN JAWA BARAT DAN BANTEN
Full text linkTVRI is a broadcasting television company that gives communication services and the outputs are programs whether on air or off air in good quality and excellence. The aims of this research are to get information about the application of marketing information system in PT TVRI of West Java and Banten stations, and to know the application of programs development, and also to get information about marketing information system in supporting programs development in PT TVRI of West Java and Banten stations. This research used case study method and descriptive method analysis. The technique of data collecting in this research was by observation, questioner, interview, and documentation. From the results, we can conclude that the implementation of marketing information system in TVRI of West Java and Banten stations is adequate and good enough for programs development. Even though it still has weakness. This weakness is expected to become the consideration for TVRI of West Java and Banten stations in executing the development of marketing information system to support programs development.Keywords : Marketing Information System, Programs Developmen
PERSEPSI AUDITOR TERHADAP PENGHENTIAN PREMATUR (PREMATURE SIGN OFF) ATAS PROSEDUR AUDIT YANG DIKAITKAN DENGAN TIME BUDGET PRESSURE (STUDI PADA AUDITOR PEMERINTAH DI KOTA BANDA ACEH)
Full text linkThis study is aimed to knowing the sequence of audit procedure which most often signed off in time pressure condition. Samples were selected by using random sampling method. From 119 questionnaires that have been distributed, there were 61 questionnaires returned and these were used as the research samples. This study was analyzed by using Friedman test to determinated the priority of discontinued audit procedures. The result of this research indicates that there are priority sequence of discontinued audit prosedure in time pressure condition by governmental auditor in Banda Aceh. The most audit prosedure which often to be left is understanding businesss client. Then the following of sequence audit prosedure are control prosedure on on-line transaction aplication system, Confirmation, Reduced in samples, Internal auditor judgement, Subtantive test, Client internal control judgment, analitical prosedures, using management representative and audit prosedure which seldom to be left is physical examination. The sugest of next research is to study at difference location and the classification of auditor based on how long time they have been work as auditor, so we can compare the auditor behavior between senior and junior auditor.Keyword : Premature Sign Off, Audit Prosedures, Government Audito
PENGARUH DAU, DAK, PAD, DAN PDRB TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA
Full text linkThe purposes of this research is to know whether general allocation fund (DAU), special allocation fund (DAK) regional own revenue (PAD), and brutto regional domestic product (PDRB) influenced capital expenditure local goverments. The research objects are regencie/municipatily of Indonesia. The used data is secondary data that is from governments recorded in table of general budget calucalation. Linier regression was used to analyzed the data. The study finds that DAU, DAK, PAD, and PDRB influenced capital expenditure simultaneously. The other founding only PDRB not influenced capital expenditure partially. Limitation of this research is that the study did nott explore which expenditure sector that is more consume local finance resources. Based on that, the future researcher need to do sector analyze for studying which expenditure sector that is more consume local finance resources and to increase local revenue. Beside of this, to get the better result, for the researcher that want to study the same theme need to add year of observed, for example 5-10 years.Keywords: General allocation fund, special allocation fund, regional own revenue, brutto regional domestic product, and capital expenditu