Jurnal Telaah dan Riset Akuntansi
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PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 2010-2012)
Full text linkABSTRACTThis research aimed to investigate the influence of composition independent commissioner,independent audit committee, institutional ownership, managerial ownership quality audit to earnings manage2010 -2012. It used 300 companies. This research used a cencus menthod, the analysis conducted in this research was multiple regression analysis. The result of the research show that simultaneously composition of independent commissioner, independent audit committe, institutional ownership, managerial ownership, audit quality influenced to earnings management. Meanwhile, partially only quality audit influenced to earnings management. The variable composition of independent commissioner, independent audit committe, institutional ownership and managerial ownership didnot influence to earnings management. For the following research, it is recommended to add several veariabels such as competency board of directors, competency board of commissioner, and gender of board of commissioner. Keywords: earnings management, composition independent commissioner, independent audit committe, institutional ownership, managerial ownership and quality audit
PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkABSTRACT The purpose of this study was to find out, analyze an obtaine empirical proof about the influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Employed (VACE), and Value Added Structural Capital (VASC) on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. The population of this study was 35 banking companies listed in the Indonesia Stock Exchange from 2009 to 2012, and 27 banking companies were selected to be the samples for this study based on the purposive sampling criteria. The data used in this study were the secondary data in the form of timeseries data with 3-yeas dimensions pooled from the 27 sample companies that the observation done were 81 observations. The data obtained wew analyzed through descriptive stastic analysis method and inferential stastic methodincluding: classical assumption test, multiple linear regression analysis, and modeling as well as determination coefficient analysis. The hypothesis in this study was proven simultaneously through F-test, partially hypothesis was tested through T-tested and path analysis. The conclution drawn from the result of data analysis showed that there was an influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Capital Employed (VACE) and Value Added Structural Capital (VASC), on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. Keywords: Intellectual Capital, Financial Performance, Value of Compan
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 2012)
Full text linkABSTRACTFinancial statement has been the means of communicating financial information to the external parties of the corporation. The financial statement has been expected to be able to provide information for the investors and the creditors for making decisions in relation to the investment of their fund. During the composition of the financial statement, an accrual base has been selected because the base has been more rational and fair in depicting the real companys financial condition; on the other hand, the use of accrual base might provide more flexibility to the managerial boards in terms of selecting the accounting methods as far as the methods do not go against governing Standards of Financial Accounting. The accounting methods intentionally selected by the managerial boards for certain objectives have been known as earnings management. The behaviors of managerial boards that perform the profit management might be minimized by implementing the corporate governance. The mechanism of corporate governance has been marked by the existence of audit committee.The research was performed in order to find the influence of audit committee independence, audit committee expertise, audit committee meeting frequency and audit committee age toward the profit management. The research was performed in the manufacture companies enlisted in the Indonesian Stock Exchange from 2010 2012.The results of the research showed that the audit committee independence, the audit committee expertise and the audit committee meeting frequency had influence toward earnings management; on the contrary, the audit committee age did not have influence toward the earnings management.Keyword : Earnings management, audit committee independence, audit committee expertise, audit committee meeting frequency, audit committee ag
PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN
Full text linkThe objective of the research was to verify the influence of perception on profession, ethical awareness, and auditors independency, simultaneously and partially, on the commitment of public accountants profession in Medan. The data were gathered by conducting field survey, that is, by distributing questionnaires. The samples were taken by using purposive sampling technique. The data were primary data, obtained from giving 40 questionnaires to 20 public accountant offices in Medan. There were 34 obtained questionnaires which were processed. The data were analyzed by using multiple regression analysis with an SPSS 19 software program. The result of the research showed that, simultaneously (F test), the three independent variables (perception on profession, ethical awareness, and auditors independency) had significant influence on the commitment of public accountants profession. Partially, perception on profession, and auditors independency influenced the commitment of public accountants profession respectively.Keywords : Perception on Profession, Ethical Awareness, Auditors Independency, Commitment of Professio
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA
Full text linkThe purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document. Keywords : APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparenc
NILAI PERUSAHAAN DALAM KAITANNYA DENGAN ARUS KAS BEBAS DAN PERTUMBUHAN PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Full text linkThe objective of this research is to examine the influence of free cash flow and firms growth both simultaneously and partially toward firms value. The research was conducted on listed companies from the manufacturing sector at the Indonesia Stock Exchange in 2008-2010.Based on the objective of this research, this research uses verificative research or hypotesis testing research by using census method. The target population in this research are manufacturing companies that have complete data for all variables studied. Based on the criteria mentioned, there are 111 firms-years (observations) that fulfill the population criteria during the three years of observation. The sources of data are secondary data obtained from financial statements that have been audited and share market price. All data are obtained from official website of Indonesia Stock Exchange (www.idx.co.id). Data are collected by using balanced panel data and analyzed by using multiple regression analysis.The results of this research show that: (1) simultaneously, free cash flow and firms growth have influence towards firms value, (2) partially, free cash flow and firms growth has positive influence towards firms value. Keywords: Free cash flow, Firms growth, Firms valu
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2010-2012
Full text linkThe purpose of this study is to examine the effect of Local Revenue and its components which include Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income on the local governments financial performance in Aceh. The population was districts/cities in Aceh Province and the unit of analysis of this study was the local government budget report (or financial statements) audited by Supreme Audit Agency (BPK). A total of 23 Local Government Financial Reports districts/cities in Aceh province with the observation period of 3 years, or 69 local government financial reports, where analyzed using the multiple linear regression model. The first finding indicates that Local Revenue affects the financial performance of the districts/cities in Aceh province. Furthermore, other results suggests that the components of the Local Revenue: Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income jointly have effect on the local financial performance of the district/city in Aceh province.Keywords : Local Financial Performance, Local Revenu
PENGARUH INDEPENDENSI, ETIKA DAN STANDAR AUDIT TERHADAP KUALITAS AUDIT INSPEKTORAT ACEH
Full text linkObjective of this study is to examine (1) the effects of independency, ethic and audit standard to audit quality (2) the effects of independency to audit quality (3) the effects ethic to audit quality (4) the effects of audit standard to audit quality. There are 32 respondents in this research taken from Internal Control Intitution in Aceh as Auditor. The methods is cencus, all elements of the population investigated individually in collecting data to obtain actual data. The hypothesis performed with multiple regression linear. The result show that: (1) independency, ethic and audit standard simultaneously have effects to audit quality (2) independency have effects to audit quality (3) ethic have effects to audit quality (4) audit standard have effects to audit qualityKeywords: Independency, Ethics, Audit Standard, Audit Qualit
PENGARUH RISIKO SISTEMATIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP PERTUMBUHAN LABA DAN KOEFISIEN RESPON LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Full text linkThe objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic risk on earnings growth; (4) the influence of CSR disclosure on earnings growth; (5) the influence of systematic risk, CSR disclosure and earnings growth on earnings response coefficient simultaneously; (6) the influence of systematic risk on earnings response coefficient; (7) the influence of CSR disclosure on earnings response coefficient; (8) the influence of earnings growth on earnings response coefficient.The object of populations used in this study are manufacturing industries listed in The Indonesia Stock Exchange for period 2008 - 2009. The data used are annual report, sustainability report, financial report, and stocks information. The study tested hypothesis by using path analysis method which operated by SPSS 17 statistic software.The results of this study indicate that systematic risk has influence on corporate on social responsibility disclosure. Its meant that the higher systematic risk, the more CSR informations disclosed by the firms. Systematic risk and CSR disclosure have influence on earnings growth simultaneously. This impact shows that the reducting of systematic risk and the implementing of CSR activities as the sustainability strategic, will aim to increase the earnings growth rate. Partially, systematic risk has a negative influence and CSR disclosure has a positive influence on earnings growth. Systematic risk, CSR disclosure and earning growth have influence on earnings response coefficient simultaneously. It meant that investor will respons systematic risk, CSR disclosure and earning growth as factors influenced the informativeness of earnings. Partially systematic risk, CSR disclosure and earning growth have positive influence on earnings response coefficient.Keywords: Earnings Response Coefficient, Earnings Growth, Corporate Social Responsibility Disclosure, Systematic Risk
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN CASH RATIO SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSAEFEK INDONESIA
Full text linkThe purpose of this study was 1) to test and analyze the influence of return on asset, return on equity, growth, long term debt, debt equity ratio, debt to total asset, current ratio, profit, earning per share and cash ratio on dividend policy, 2) to test and analyze the factors influencing dividend policy represented by return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio on the consumption goods registered in the Indonesian Stock Exchange, and 3) to test and analyze whether cash ratio as the moderating variable influenced the relationship between return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio and dividend policy. The population of this study was 39 consumption goods companies registered in the Indonesian Stock Exchange from 2008 to 2011, and 12 of them were selected to be the samples for this study through purposive sampling method. The data for this study were obtained from the documentation of financial reports available in the office of Indonesian Stock Exchange. The first hypothesis was procesed through Kaiser-Meyer-Olkin (MKO) method, the second hypothesis was statistically processed through multiple linear regression tests, and the third hypothesis was process through residual test using SPSS program. The result of this study showed that return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy. The result of the second hypothesis test showed that simultaneously return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy and partially only return on equity and current asset had influence on dividend policy. When cash ratio was used as the moderating variable, cash ratio did not strengthen the relationship between the variables of return on asset, return on equity, profit, long term debt, debt to total asset and current ratio and dividend policy. In other words, current ratio is not the moderating variable of dividend policy.Keywords : Return on Asset, Return on Equity, Profit, Long Term Debt, Debt to Total Asset, Current Ratio, Dividend Polic