Jurnal Telaah dan Riset Akuntansi
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Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non Keuangan Di Indonesia
Full text linkThe purpose of the study is to examine and compare sustainability disclosure level of financial companies and non-financial companies in Indonesia. Population of this study is the financial companies listed on the Indonesian Stock Exchange (IDX) and non-financial companies listed on the Jakarta Islamic Index (JII) in period 2014-2015. By using purposive sampling method, it is obtained 17 financial companies and 27 non-financialcompanies. The sustainability disclosure measured by using Global Reporting Initiative (GRI) G4 index. Data analysis technique is using independent sample t-test. Results of the study show that sustainability disclosure level between financial companies and non- financial companiesin 2014 and 2015 is different. In 2014, sustainabilitydisclosure level between financial companies and non-financial companies is different, while in 2015, there is nodifferences of sustainability disclosure level between financial companies and non- financial companies in Indonesia.KEYWORDS : Global Reporting Initiative G4, Sustainability Disclosure, Finance Company, Non finance company
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 linkResponsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospectsof a company as consideration before deciding on an investment decision. The objective of this research is to examine and analyze the influence of debt default, audit quality, and previous audit opinion toward going concern audit opinion at manufacturing companies listed at Indonesia Stock Exchange from 2010-2014. The research type used in this research is vericative research or hypothesis testing research.The sample consists of 105 manufacturing companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2014. The data used in this research was secondary data and being selected by using purposive sampling method. The method of data analysis is using logistic regression analysis to measure going concern audit opinion. Results of this study demonstrate that the debt default and previous audit opinion have a positive relationship to going concern audit opinion. On the other side, audit quality do not have any influence towards going concern audit opinion. Simultaneous testing concluded that all the independent variables affect the dependent variable at 87,5 percent.KEYWORDS : debt default, audit quality, previous audit opinion, going concern audit opinio
Pengaruh Risiko Sistematik, Konservatisme Laba, dan Corporate Social Responsibility Terhadap Earning Response Coefficient
Full text linkThe earnings information published by the company through the annual report is the basis for the investors to make an investment decision. The investor reaction to the earnings announcement could be seen from the movement of stock prices around the publication date of the annual report. This reaction is affected by several factors, where this study aimed to analyze the effect of systematic risk, earning conservatism, and corporate social responsibility towards earning response coefficient. The subjects of this study consisted of manufacturing companies listed in Indonesia Stock Exchange in period 2013-2015 and selected by purposive sampling. The method of data analysis used was multiple linear regression. The result of this study was systematic risk didnt have significant effect on earning response coefficient, earning conservatism didnt have significant effect on earning response coefficient, and corporate social responsibility had negative significant effect on earning response coefficient.KEYWORDS : earning response coefficient, systematic risk, earning conservatism, corporate social responsibility
KAJIAN TERHADAP PERBEDAAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBELUM DAN SESUDAH SURAT EDARAN BAPEPAM N0. 02 TAHUN 2002 PERUSAHAAN PUBLIK DI INDONESIA
Full text linkThis research are computed the indexes reveal financial report among industries. In addition, giving an suggestion policy to agency which made policy about completing certainty of public firms who reveal financial report in Indonesia. This research pointed on practice of revealing financial report on public firm in Indonesia before prevail the realization about that policy by BAPEPAM on 2002. the method are items identification financial report and arrange indexes reveal financial report between industry for all thirteen industries. The second, identification toward the practice of revealing financial report after turn out the BAPEPAM policy on 2002. The indexes of revealing financial report between industry arrange and then considerate with the research result about the period before BAPEPAM policy turn out to see are there any significant differentiation. Based on the result of t-test showed that are significant different indexes reveal financial report the period before BAPEPAM policy turn with after turn out the BAPEPAM policy on 2002.Keyword Financial Performance, Ligimiality, Capital Structure and Profitabilit
Pengaruh Belanja Pegawai, Belanja Modal, Investasi Pemerintah dan Pembayaran Utang Pemerintah Daerah terhadap Flypaper Effect Di Provinsi/ Kabupaten/ Kota Pemerintah Aceh
Full text linkThis study aimed to examine the effect of personnel expenditure, capital expenditure, government investment and local government debt payments either together or partially to flypaper.The population in this experiment is all local governments in Aceh Province, total population of more than 24 local governments consisting of 23 districts / cities and 1 province. This study used secondary data, namely of audited local government financial statements. The analytical method used in this study was the logistic regression analysis. The results of this study indicate that personnel expenditures, capital expenditures, government investment and local government debt payments together and partially significantly to the flypaper affect. With variable personnel expenditure, capital expenditure, government investment have negative significant to flypapaer effect and variable local government debt payments have positive significant to flypapae effect.KEYWORDS : personnel expenditure, capital expenditure, government investment, local government debt payments, flypaper effe
Pengaruh Kompetensi, Independensi dan Etika Audit terhadap Kualitas Audit Pada Inspektorat Aceh
Full text linkThe study purposes of this study was to examine the influence of competence, independence and auditor ethics on audit quality of the Aceh Inspector institution, both jointly simoutltaneously and individually. The population in this study were all auditors at the Aceh Inspectorat Institution as many as 83 people, while the data sources in this study were primary data from questionnaire surveys in the form of structured statements. The results showed that auditor's competence, independence and ethics had a positive effect on the audit quality.KEYWORDS : Competence, Independence, Auditor Ethics, and Audit Qualit
Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung)
Full text linkThis study examined the antecedent variables of implementation accrual basis system and its consequences. The antecedent variables are : adaptation and the manager support. The Concequences are satisfaction and performances of the officer . This research represented the empirical test which was usingconvienence sampling technics in data collection. Data were collected from 107 officers of the local government in Lampung province. Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination indicated that four hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer
Pengaruh Partisipasi Anggaran, Motivasi Kerja dan Sistem Pengendalian Internal terhadap Kinerja Manajerial
Full text linkTujuan penelitian ini adalah untuk menguji pengaruh partisipasi anggaran, motivasi kerja dan sistem pengendalian internal terhadap kinerja manajerial pada SKPK lingkup Kabupaten Aceh Barat. Penelitian ini bersifat penelitian sensus, dimana penelitian menggunakan seluruh elemen populasi menjadi data penelitian. Populasi yang digunakan dalam penelitian ini adalah seluruh kuasa pengguna anggaran (KPA) di Kabupaten Aceh Barat yang berjumlah 46 orang. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Jenis data yang digunakan pada penelitian ini adalah data primer. Untuk analisis data dilakukan dengan menggunakan software Statistical Package for Social Science (SPSS). Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukan bahwa secara bersama-sama partisipasi anggaran, motivasi kerja dan sistem pengendalian internal berpengaruh terhadap kinerja manajerial. Sedangkan secara terpisah ditemukan partisipasi anggaran berpengaruh negatif terhadap kinerja manajerial, motivasi kerja berpengaruh positif terhadap kinerja manajerial dan sistem pengendalian internal berpengaruh positif terhadap kinerja manajerial.KEYWORDS : Partisipasi Anggaran, Motivasi Kerja, Sistem Pengendalian Internal, Kinerja Manajeria
Pengaruh Profitabilitas, Likuiditas, dan Free Cash Flow Terhadap Dividen Tunai dan Dampaknya Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia)
Full text linkThis research is aimed to examine the effect of profitability, liquidity, and free cash flow to cash dividend and the effect of cash dividend on firm value. The population used in this research were banking companies listed in Indonesia Stock Exchange during the period of 2009 to 2011. Methods of data analysis performed in this study using path analysis test. This research gave results that profitability, liquidity, and free cash flow simultaneously or partially had positive effect on cash dividends, and cash dividends has positive effect on firm value.KEYWORDS : Profitability, Liquidity, Free Cash Flow, Cash Dividend, Firm Valu
PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), PENDAPATAN ASLI DAERAH (PAD), DANA BAGI HASIL (DBH), BANTUAN KEUANGAN PROVINSI (BKP) TERHADAP IPM DENGAN BELANJA PELAYANAN DASAR (BPD) SEBAGAI MODERATING VARIABEL
Full text linkABSTACTThe objective of the study was to analyze the influence of DAU, DAK, PAD, DBH, and BKP on IPM partially and simultaneously. Besides that, the research analyzed the influence of DAU, DAK, PAD, DBH, and BKP on IPM with BPD as moderating variable. The data were analyzed quantitatively by using generalized linear regression analysis, pooled data panel fixed effect method, and classic assumption test before the best research model was obtained. Independent variables were DAU, DAK, PAD, DBH, and BKP, while BPD was moderating variable and IPM was dependent variable. The samples consisted of 30 District/Town Administrations in the period of 2009-2012. The result of the research showed that, simultaneously, the variables of DAU, DAK, PAD, DBH, and BKP influenced IPM; partially, DAK and BKP did not have any influence on IPM. This was in line with the result of the research conducted by Setyowati and Suparwati (2012) which pointed out that DAU, DAK, and PAD had positive influence on IPM through PABM (Allocation of Capital Expenditures). It was also concluded that BPD played its role as moderating variable in strengthening and weakening the correlation of DAU, DAK, PAD, DBH, and BKP with IPM.Keywords: DAU (Block Grant), DAK (Special Grant), PAD (Regional Generated Revenues), DBH (Profit Sharing Fund), BKP (Provincial Financing Aid), IPM (Human Development Index), BPD (Basic Service Expenditures)