Jurnal Telaah dan Riset Akuntansi
Not a member yet
126 research outputs found
Sort by
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Komitmen Organisasi dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Penyusunan Laporan Keuangan
Full text linkThis study aimed to examine the effect of human resources, utilization of information technology, organizational commitment and implementation of internal control system, either simultaneously or partially on the quality of financial reporting on the work unit area of North Aceh district. The population in this study was the financial administration officials SKPD (KDP-SKPD) and the budget (PA), which amounted to 126 people, with details of financial administration of 63 officials and 63 people SKPD Budget Users. The data used was primary data, data collection techniques for distributing a questionnaire consisting of 51 items statement. The analytical method used was multiple linear regression. Simultaneous research results showed that the variable competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems jointly influence on the quality of financial reporting work unit area of North Aceh district. The results showed that the variable partial competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems is partially affected the quality of the financial reporting work unit area of North Aceh district.KEYWORDS : Human resources, information technology, organizational commitment, internalcontrols and the quality of the preparation of financial statement
Pengaruh Motivasi, Diskusi dalam Reviu Audit, Kompleksitas Tugas, dan Tekanan Waktu terhadap Kinerja Auditor (Studi Pada Inspektorat Kabupaten/Kota Di Provinsi Aceh)
Full text linkThis study aims to determine the effect of the motivation, discussion of audit review, task complexity, and time pressure to the performance of auditors. This research was conducted in Inspektorat Kabuoaten/Kota in the province of Aceh. The sample selected using purposive sampling were 75 auditors. Data obtained by distributing questionnaires to auditors and analysis techniques used were multiple linear regression. The research results showed that motivation and discussion of audit review significant possitive effect the performance of auditor in Inspektorat Kabupaten/Kota in the province of Aceh. While the task complexity and time pressure does not effect the performance of auditor in Inspektorat Kabupaten/Kota in the province of Aceh.KEYWORDS : motivation, discussion of audit review, task complexity, time pressure, and Performance of audito
PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC)
Full text linkThis study aims to test the influence of conservative accounting, Company Size, and the default risk of Koefisien Respon Laba. Earnings Response Coefficient. This research was conducted as a response to a specific profit and specificity of each company is affected by several factors, such as the application of conservative accounting, firm size, and default risk. The number of samples for research in 2006 as many as 30 companies and in 2007 as many as 44 companies, bringing the total sample in This research into 74 companies. Hypothesis testing is done by using t test and F test are analyzed with the model of multiple linear regression analysis.The results show that partial Conservative Accounting significant negative effect on profit Response Coefficient, which received Ha1. Company Size significant negative effect that receive ha2 ERC. Furthermore, D efault Risk has a significant negative effect on ERC, meaning ha3 acceptable. To test F, obtained by statistical calculation shows that conservative accounting, company size, and default risk affect ERC manufacturing companies listed in Indonesia Stock Exchange 2005-2007 observation period, thus this study received Ha4.Keywords: Conservative accounting, Company Size, Default Risk, and Earnings Response Coefficien
PENGARUH UKURAN, PERTUMBUHAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA PADA EMITEN MANUFAKTUR DI BURSA EFEK JAKARTA
Full text linkThe Objective of this research is to examine and analyze the influence of size, growth, and profitability, both simultaneously and partially, toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange. The research type used is verificative research by sample method. The result of this research shows that simultaneously size, growth, and profitability has significant influence toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange, but partially only growth has significant influence toward earnings response coefficient.Keywords: Size, growth, profitability, and earnings response coefficient
ANALISIS KINERJA KEUANGAN DITINJAU DARI SEGI LIKUIDITAS, STRUKTUR MODAL DAN PROFITABILITAS PADA PERUSAHAAN PUBLIK SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEJ PERIODE 2000-2004
Full text linkThe objective of research is to identify the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004. Selecting of sample is done by purposive sampling method that it is judgment sampling under condition : 1) public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; 2) Financial report is limited on balance and income statement of public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2003-2004 that they are available completely in library of Jakarta Stock Exchange. Descriptive statistic is used to see the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; and Kruskal-Wellis statistic is used to see if there is significant difference of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004. Result of research shows financial performance of public companies from micellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004 viewed from liquidity, capital structure, and profitability (ROI) are not good except profitability (REO). Result of research also shows during period 2000-2004 there are not significant difference of financial performance viewed from liquidity, and capital structure on public companies from miscellaneous industry sector, except viewed from profitability (ROI and ROE).Keyword : Financial Performance, Liquidity, Capital Structure, and Profitabilit
Analisis Tingkat Kecukupan Modal Dan Loan to Deposit Ratio Terhadap Profitabilitas
Full text linkThe study purposes to determine the magnitude of the effect level of Capital Adequancy (Capital Adequancy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. The research are the banks that being ranked according to ICMD 2009. The data used is the ratio of CAR, LDR, and profitability (ROA) in 2004 to 2008. Data were analyzed with multiple regression analysis. Research shows simultaneously and partial capital adequacy ratio (CAR) and the level of Loan to Deposit Ratio (LDR) have a significant effect on profitability (ROA).KEYWORDS : CAR, LDR, and profitability (ROA
Pengaruh Set Kesempatan Investasi Terhadap Manajemen Laba dan Dampaknya terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2009
Full text linkThe objective of this research is to examine and analyze the influence of investment opportunity set (IOS) toward the discretionary accruals and its effect toward stock return on listed companies from the manufacturing sector at the Indonesia Stock Exchange (BEI) for the year 2007-2009. The investment opportunity set is measured by using market to book assets ratio. Earnings management is estimated by using discretionary accruals (Modified Jones Model, 1991) and stock return is measured by using cumulative stock return. The research type used in this research is verificative research or hypothesis testing research. The target population of this research is listed companies from the manufacturing sector at the Indonesia Stock Exchange which do earnings management by income-increasing discretionary accruals strategy. By using census method and unbalance panel data, there are 138 firm observations fulfilling the population criteria. The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. Data is analyzed by using standardized multiple regression model (path analysis). The results of this research show that (1) investment opportunity set has very low negative influence to earnings management, and (2) discretionary accruals has very low negative influence to stock return.KEYWORDS : Investment opportunity set, earnings management, stock retur
Pengaruh Sistem Pengendalian Intern Dan Komitmen Organisasi Terhadap Kecurangan (Fraud) Pada Kegiatan Pelaksanaan Program Nasional Pemberdayaan Masyarakat Mandiri Perdesaan (PNPM MPd) di Provinsi Aceh
Full text linkPenelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern dan komitmen organisasi terhadap kecurangan (fraud) pada kegiatan pelaksanaan program nasional pemberdayaan masyarakat mandiri perdesaan (pnpm mpd) di Provinsi Aceh. Penelitian menggunakan metode sensus karena seluruh populasi dijadikan objek penelitian. Populasi dalam penelitian ini adalah Fasilitator di 18 Kabupaten pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) Provinsi Aceh. Responden untuk setiap Kabupaten adalah Fasilitator Kabupaten, Fasilitator Teknik dan Fasilitator Keuangan. Metode pengumpulan data melalui pembagian kuesioner kepada responden menggunakan analisis regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa Pengendalian Internal dan Komitmen Organisasi baik secara simultan maupun secara parsial berpengaruh terhadap Kecurangan (Fraud) pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) di Provinsi Aceh.KEYWORDS : Kecurangan (fraud), sistem pengendalian intern, komitmen organisas
Pengaruh Tingkat Efisiensi Operasional terhadap Risiko Bisnis dan Dampaknya terhadap Kinerja Keuangan pada Perbankan yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2014
Full text linkThis study aims to examine the influence of operational efficiency on business risk. and to know the influence of operational efficiency and business risk on the financial performance simultaneously and partially on the Indonesian Banks listed on Stock Exchange Period 2011-2014. The study was conducted on the Indonesia Stock Exchange Period 2011-2014. Multiple linear regression was employed to analyze the data. The data analysis begins with a variable descriptive statistics, testing together and partial test and path analysis. The results also indicates BOPO and NIM can be used to predict the ROA. BOPO significance effect toward NIM. BOPO and NIM significance effect toward ROA. BOPO significance effect toward ROA via NIM on the banks listed on the Indonesia Stock Exchange.KEYWORDS : BOPO, NIM and RO
Pengaruh Capital Adequacy Ratio, Non Performing Loan, dan Rentabilitas terhadap Jumlah Pemberian Kredit (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia)
Full text linkThis study purpose to determine the influence of Capital Adequacy Ratio, Non-Performing Loans and profitability of the credit amount on the bank listed on the Indonesia Stock Exchange.This research is a research study population census which includes all banking companies as much as 18 banks. Data and information needed in this research are secondaryer data, obtained by means of data collection based on records that have been available in Indonesia Stock Exchange to classify financial data based on criteria that have been determined by multiple linear regression model.The results showed that the Capital Adequacy Ratio, Non-Performing Loans and profitability simultanously influence the amount of credit at banks listed on the Indonesia Stock Exchange. While partially show that Capital Adequacy Ratio and indicates the direction of influence negatively on the amount of credit, Non-Performing Loans and showing the direction of impact negatively on the amount of lending and profitability impact and demonstrate a positive direction on the amount of credit at banks listed on the Indonesia Stock Exchange.KEYWORDS : Capital Adequacy Ratio, Non Performing Loan, Profitability and amount of credi