Jurnal Telaah dan Riset Akuntansi
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PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DANA ALOKASI UMUM, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH DI ACEH
Full text linkABSTRACTThis study aimstoexamine the effect oflocal revenue, sharing fund revenue, general allocation fundandbudgetsurplustosocialaidexpenditureinAceh districs/municipalitie.The research use census methodof heterogeneouspopulationbased on thetarget of criteria that was prescribed within district/municipalitiesinAcehthathavebudget surplus, the value ofgeneral allocation based on the measured of variablethat notminus(after personnel expenditures deducted), andsocial aidexpenditures were spent. The number ofobservationsin this studyof the23district/municipalitiesinAcehof periodfrom 2007 until 2012are136reports of budget spending. Based on specified criteria, there are107reports of budget spending thatmeet thecriteria. The analytical methodusingmultiple linear regression.The results of this study discribes thatlocal revenue, sharing fund revenue, general allocation fundandbudget surplus tosocialaidexpenditureinAceh districs/municipalities, has a constant value is 3.953,292, the value of coefficient X1 is -0,081, the value of coefficient X2 is 0.207, the value of coefficient X3 is -0.018, the value of coefficient X4 is -0.035, with the level of correlation coefficient (R) is 0,396, the coefficient of determination (R2) is 0,157, and the value of Adjusted R2 is 0,124.Keywords : Budget, local revenue, sharing fund revenue, general allocation fund,budget surplus, andsocial aid expenditur
PENERAPAN TATA KELOLA YANG BAIK (GOOD GOVERNANCE) PADA PRIMER KOPERASI PEGAWAI UPN VETERAN YOGYAKARTA
Full text linkThis research was conducted to understand the implementation of good governance on Primer Koperasi Pegawai UPN Veteran Yogyakarta. Cooperative is economic organization that based on sense of family. employee's Cooperative in the present society with the purpose to achieve the welfare of members and society with professionalism, quality and integrity. This type of research is a qualita tive descriptive method. Instruments used in data collection are interviews, observations, documentations and questionnaires.The result of the research represent passage of the good governance principles include of transparency in the provisioning information for supervisors, administrators, managers, employees, members in a transparent and opened, so that employees have already known how the system that are within the cooperative principle accountability. The principle of responsibility shown Primer Koperasi Pegawai UPN Veteran Yogyakarta towards employees by providing a range of benefits, health insurance, safety and social responsibility to the society. Then the principle of independency showed no intervention internally and externally. Finally, the Fairness principle, shareholders (members) receive fair and same treatment in the implementation of the RAT and the division SHU, employees were recruited based on their expertise, so the company does not discriminate towards employees based on racial and establish a fair system of reward and punishment. Good Governance in Primer Koperasi Pegawai UPN "Veteran" Yogyakarta, has been realized and the Supervisor of Primer Koperasi Pegawai UPN "Veteran" Yogyakarta was instrumental in improving good governance of cooperative.Keywords: Cooperative,GoodGovernance,GoodCorporateGovernancePrinciples
PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH: ANALISIS PERUBAHAN APBD KABUPATEN/KOTA SE-ACEH
Full text linkThis study aimed to examine the effect of Time over Budget Calculation (SiLPA) and Local Revenue (PAD) on local expenditure in Aceh. The population in this study is LKPD districts/cities in Aceh, amounting to 23 districts/cities consist of 18 counties and 5 cities. While the unit of analysis is the study of purely budgetary data and changing budget allocations data for the period 2009-2012 changes in 23 districts/cities in Aceh. Data analysis techniques in this study using multiple linear regression analysis. This study shows that SiLPA and PAD either jointly or separately affect the local expenditure districts/cities in Aceh.Keywords:Time over Budget Calculation (SiLPA), Local Revenue (PAD), Local Expenditur
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI CONTROL VARIABEL (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA)
Full text linkThe purpose of this study was to simultaneously and partially analyze the influence of institutional ownership, management ownership, independent commissioners and audit committee on the integrity of the financial statements with profitability, and leverage as control variables. The research design used was causal design. The population of this study was 30 bank companies registered in the Indonesia Stock Exchange from 2009 to 2012 and 24 companies with 108 analysis units were selected to be the samples for this study through purposive sampling technique. The hypothesis of the data obtained were processed through multiple linear regression tests by busing SPSS program. The result of the hypothesis proved that simultaneously institutional ownership, management ownership, independent commissioners and audit committee had influence on the integrity of the financial statements. While audit committee in partial a positive and significant toward integrity of the financial statements. institutional ownership, management ownership, independent commissioners in partial a negative and not significant toward integrity of the financial statements. Prediction capability from these four variable toward integrity of the financial statements is 20,% where the balance 80% is affected to other factors which was not to be entered to research model. Keywords: Institutional Ownership, Ownership Management, Audit Committee and Independent Commissioner, and The Integrity of Financial Statements
PENGARUH UKURAN PERUSAHAAN, AKTIVA TETAP, DAN FUTURE ABNORMAL EARNINGS TERHADAP KEBIJAKAN UTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Yang Mempublikasikan Laporan Keuangan Tahun Buku 2007 Sampai Dengan Tahun Buku 2011)
Full text linkThis research is aimed to test the effect of firm size, fixed asset, and future abnormal earnings on debt policy in manufacturing companies listed in Indonesia Stock Exchange from 2007-2011. The research is using census method with 110 observations. The research is analyzed by using multiple regression analysis. The results show that firm size, fixed asset, and future abnormal earnings has effect on debt policy.Keywords : Firm Size, Fixed Asset, Future Abnormal Earnings, Debt Policy
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MENGGUNAKAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING ( Studi Pada Perusahaan Perbankan Yang terdaftar di Bursa efek Indonesia)
Full text linkThe purpose of this study was to find out whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange, whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange through profit management as intervening variable, whether or not Good Corporate Governance (GCG) had influence on the profit managementof the Banking Company Registered in the Indonesian Stock Exchange, and whether or notthe profit management had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange. The population of this study was 31 banking companies registered in the Indonesian Stock Exchange and 18 of them were selected to be the samples for this study through purposive sampling technique. To measure the discretionary accrual, the data for this study were 72 data resulted from the observation of the data from 2006 to 2010 (5 years). The hypothesis was tested through linear regression analysis. The result of this hypotesis testing showed that the application of Good Corporate Governance (GCG) directly had a significant influence on the financial performance. The application of Good Corporate Governance (GCG) with profit management as intervening variable did not have any significant influence on the companys performance meaning that profit management is not a good variable in mediating the relationship between Good Corporate Governance (GCG) and financial performance and Good Corporate Governance (GCG) did not have any significant influence on profit management, and profit management had a negative and insignificant influence on the financial performance.Keywords: Good Corporate Governance, Profit Management, Financial Peformanc
PENGARUH ARUS KAS BEBAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA
Full text linkThis research is aimed to examine the effect of free cash flow, managerial ownership, institutional ownership and debt policy toward dividend policy. The research type by using census method.The target population of thisresearch is listed companies fromthe manufacturing sector at the Indonesia Stock Exchange. After being selected, there are 11 companies as target population. Because this research is done for four years, the total observations are 44. This research was analyzed by using multiple linear regression analysis. The simultaneously testing results show that free cash flow, managerial ownership, institutional ownership, and debt policy affect dividend policy. The partially test results show that only variable of free cash flow has negative effect on dividend policy, while the managerial ownership variables, institutional ownership, and debt policy has positive effect on dividend policy.Keywords :Free cash flow, Managerial ownership, Institutional ownership, Debt policy, Dividend policy
PENGARUH FAKTOR BUDAYA, MOTIVASI, REGULASI, DAN PEMAHAMAN TENTANG ZAKAT TERHADAP KEPUTUSAN MUZAKKI UNTUK MEMBAYAR ZAKAT MAAL (Studi Para Muzakki di Kota Sabang)
Full text linkThis study is aimed to examine the factors that influence the decision Muzakki to pay zakatmaal.Factors affecting the cultural, motivation, regulation, and understanding of the zakah. Respondents were sampled in this study is theMuzakkiwho live in the city of Sabang. Total Respondents many as 150 people.The sample selection is done by usingSlovinformula withconvenience sampling method.Methods of data analysis arebinary logitlogisticregression.The results of this study showed that simultaneous culture, motivation, regulation, and an understanding of the zakah affect the decision Muzakki to pay his zakahMaal.Partially, as whole independent variable, namely culture, motivation, regulation, and an understanding of zakah positive and significant effect on the decision forMuzakkito pay zakahmaal.Keywords:culture, motivation, regulations, understanding of the zakah, and the decision Muzakki to pay zakah maal
PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP KEBIJAKAN DIVIDEN SERTA DAMPAKNYA TERHADAP HARGA SAHAM (Studi pada Emiten Manufaktur Industri Barang Konsumsi di Bursa Efek Indonesia periode 2007-2012)
Full text linkABSTRACTThe objective of this research is to study influence of profitability, financial leverage on dividend policy and its effect on stock price. Profitability is measured by ROA (X1), financial leverage is measured by DER (X2), dividend policy is measured by dividend payout ratio (Y) on stock price (Z) is measured with price per share when closed price. The population of this study is consume goods companies. This research uses 48 companies from 2007 to 2012 (pooled data). Sample selection applies sensus techniques and criteria thus obtained 8 companies. Analysis of data used is path analysis with SPSS program. Keyword: Divident policy (Divident Payout Ratio), Stock price (closing price), Profitability (Return on Assets), and Financial leverage (Debt to Equity Ratio)
ANALISIS PENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA KEUANGAN RUMAH SAKIT UMUM SWASTA DI KOTA MEDAN
Full text linkABSTRACTThe objective of the research was to analyze the influence of innovation process, operational process, and post-service process as the indicators of internal business on the financial performance of private general hospitals in Medan. The research used descriptive analytic quantitative method. The population was private general hospitals in Medan. It also used census method since it used all 40 private general hospitals in Medan, and all of them were used as the samples (total sampling). The data were processed by using multiple linear regression analysis. The result of the research showed that the variables of innovation process, operational process, and post-service process simultaneously had positive and significant influence on financial performance of private general hospitals in Medan. Partially, innovation process, operational process, and post-service process had positive and significant influence on financial performance. The ability to predict of the three variables on financial performance was 63.9%, while the rest (36.1%) was influenced by other factors excluded from the research model.Keywords: Financial Performance, Innovation Process, Operational Process, Post-Service Proces