Jurnal Telaah dan Riset Akuntansi
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Pengaruh Debt Default, Kualitas Audit, dan Opini Audit Tahun Sebelumnya terhadap Opini Going Concern Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan manufaktur yang go public di Bursa Efek Indonesia, baik secara bersama-sama maupun secara parsial. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 4 periode (2006-2009). Total populasi sasaran sebanyak 116 perusahaan. Pemilihan populasi penelitian dilakukan dengan menggunakan metode sensus. Metode analisis yang digunakan pada penelitian ini adalah regresi berganda linear. Hasil penelitian ini menunjukkan (1) Kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan secara bersama-sama (simultan) berpengaruh terhadap kinerja keuangan. (2) Secara parsial, kepemilikan manajerial berpengaruh negatif terhadap kinerja keuangan, sementara kepemilikan institusional dan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan.KEYWORDS : Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, dan Kinerja Keuanga
Pengaruh Ukuran Legislatif, Kemakmuran Pemerintah Daerah, Ukuran Pemerintah Daerah dan Intergovernmental Revenue terhadap Kinerja Keuangan Pemerintah Daerah (Studi Pada Kabupaten/Kota Di Aceh Tahun 2010 s.d 2014)
Full text linkThis study aimed to examine the effect of the legislative measure, the prosperity of the local government, the size of the local authority and intergovernmental revenue on the financial performance of local governments. This study is hypothesis testing with secondary data sources and being analyzed using path analysis. The population in this study are all districts / cities in Aceh government, amounting to 23 districts / cities with a span of years 2010 until 2014. The results showed that (1) the size of the legislature, the prosperity of the local government, the size of local government and intergovernmental revenue collectively the same effect on the financial performance of local government, (2) partially, the size of the legislature and the size of local government negatively affect the financial performance of local governments, (3) partially prosperity of local governments and intergovernmental revenue positive effect on the financial performance of local governments.KEYWORDS : The size of the legislature, the prosperity of the local government, the size of local government, intergovernmental revenue and financial performance of local government
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Modal Pada Kabupaten/Kota di Pulau Jawa
Full text linkLocal revenue (LR), public allocation fund (PAF) and special allocation fund (SAF) represents local revenue sources. The existences of LR, PAF, and SAF cause local government demanded as good as possible in using all those three funds, in realizing through useful development and give satisfaction for society itself. This research purposed to identify the effects of LR, PAF, and SAF on government capital expenditure allocation in municipal/regency in java island period 2012 and 2013. Data collecting method used were documentation and library study with quantitative approach. This research analysis used SMART PLS 2.0. the result of the research indicated that LR and SAF had positive and significant effect on capital expenditure. While PAF did not affected on capital expenditure.KEYWORDS : Local revenue, Public Allocation Fund and Special Allocation Fund, Capital Expenditur
Analisis Penyerapan Anggaran Pada Satuan Kerja Perangkat Aceh
Full text linkThe absorption of SKPD (govemental working unit/institution) budget contribute to the local government budget absorption as measured by the proportion of the budget that has been disbursed by working unit in one fiscal year. Absorption can be interpreted to compare the budget cap that has been established with a budget that has been realized. This study aimed to analyze the budget absorption in work units Aceh (SKPA). The population in this study was all SKPA (45 SKPA). The results showed that with the implementation of the comparison realization of the budget with a target budget absorption, consistency in the implementation of programs / activities, schedule accuracy withdrawal of your budget can increase budget spending on each SKPA.KEYWORDS : Absorption of the budget, Budget of Goverment, APB
Pengaruh Penerapan Anggaran Berbasis Kinerja, Kompetensi Sumber Daya Manusia Dan Disiplin Pegawai Terhadap Kinerja Aparatur Pengelola Keuangan Pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Banda Aceh
Full text linkThis study aimed to examine the effect of the implementation of performance-based budgeting, human resource competencies and staffs discipline towards the financial performance of the apparatus manager (either simultaneously or partially) on the regional work units (SKPD) Government of Banda Aceh. The population in this study were the apparatus SKPD that play role in financial management consisting of Budget Users (PA), Financial Administration Officer (PPK) and treasurer of 38 SKPD in Government of Banda Aceh with total population of 114 people. The analytical method used in this study was multiple linear regression. This study used primary data, from respondents' answers to the questionnaire statement. The results showed that the implementation of performance-based budgeting, human resources competencies and employee discipline either simultaneously or partially affected the performance of the apparatus of financial management at SKPD Government of Banda Aceh.KEYWORDS : Performance-based Budgeting, Human Resources Competency, Employee Discipline and Performance Financial Management Apparatu
Analisis Akuntabilitas Keuangan pada Kantor Kementerian Agama Dalam Wilayah Provinsi Aceh
Full text linkThe efforts to improve the financial accountability in governmental sector is very important to be taken in order to fulfil society demand. Having a reliable accountability will improve the trust of society as well as other stakeholders toward those who are responsible for it. As a form of governments accountability in managing the states finances, it is very important to the entities of governmental sector to provide financial statements. The purpose of this research is to analyse the accountability in the ministries of religion in Aceh province. This study used descriptive analysis method. The population of this study included all offices working under the Ministry of Religion in the province of Aceh which involved 24 offices. The results of the study indicated that by implementing good and adequate financial accountability components, which accountability for probity and legality, process accountability, performance accountability, programme accountability, and policy accountability, will improve the financial accountability in the ministries of religion in Aceh.KEYWORDS : financial accountability, financial statement, the Ministry of Religion
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Keandalan Laporan Keuangan di Lingkungan SKPD Kota Sabang
Full text linkThe aim of this study was to examine the effects of capacity of human resource, the use of information technology and internal control system toward the reliability of financial reporting in the SKPD of Kota Sabang. This study was a census study, where the study used all elements of the population into research data. The population used in this study was all the accounting entity in the government of Kota Sabang which amount to 34 regional work units. The respondents in this study were the Head of SKPD which amount to 34 people. The results showed that the capacity of human resource, the use of information technology and internal control systems collectively have effects on the reliability of financial reporting in the SKPD of Kota Sabang.KEYWORDS : Human Resources, Use of Information Technology, Internal Control System and Reliability of Financial reportin
Pengaruh Umpan Balik Anggaran dan Evaluasi Anggaran Terhadap Kinerja SKPA Pemerintah Provinsi Aceh
Full text linkThis study aimed to examine the effect of budget feedback and budget evaluation both simultaneously and partially on the SKPA performance of the Aceh Provincial Government. The unit of analysis of this researchwere all institutions that exist in the Government of Aceh as much as 40 SKPA, while the research unit were the Head of Division and Head of sub-section, because all members of the population made respondents, then this study used the census method. Sources of data in this study used primary data, where the results of questionnaires obtained from respondents research. While the technique of collecting research data was done by documentation technique of collecting research questionnaires. The analysis method used was Multiple Linear Regression Analysis. The results showed that budgetary feedback and budget evaluation both simultaneously and partially affect the performance SKPA Provincial Government of Aceh.KEYWORDS : budget feedback, budget evaluation, performanc
Pengaruh Partisipasi Masyarakat, Transparansi Kebijakan Publik dan Pengetahuan Anggota Dewan terhadap Pengawasan Anggaran Pendapatan Belanja Daerah (Studi Empiris di Kabupaten Bener Meriah)
Full text linkThe purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and councils knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where public participation, transparency of public and councils knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight.KEYWORDS : Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area
Pengaruh Pemahaman Standar Akuntansi Pemerintahan Berbasis Akrual, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Efektivitas Penyusunan Laporan Keuangan dengan Gaya Kepemimpinan Sebagai Pemoderasi pada Badan Peradilan Se-Aceh
Full text linkThis study aimed to examine the effect of understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership style towards the effectiveness of financial statements preparation either simultaniously or partially. The population in this experiment was the entire unitworks on Courts in Aceh Provincewith total population of 43 units. Primary data used in this studywas a questionnaire distributed directly to 86 respondents. The analytical method used in this study was the interaction regression analysis. The results of this study demonstrated an understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership styles simultaniously and partially affecteds the effectiveness of the preparation of financial statements, while moderation not all strengthening the effectiveness of the preparation of the financial statements.KEYWORDS : Understanding of accrual-based government accounting standards, Utilization of information technology, Organizational commitment, Leadership style, the effectiveness of the preparation of the financial statements