Jurnal Telaah dan Riset Akuntansi
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PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta)
Full text linkThis research examines the influence of accountability, audit knowledge, and gender to quality of work of internal auditors. The respondents in this study were auditors who worked for TheInspectorateof DKIJakarta Province. The number of auditor who observed in this study was 68 auditors. They came from some auditors who worked in TheInspectorateof DKIJakarta Province. The method of determining the sample was purposive sampling method, the data processing methods. That used by researcher were the multiple regression analysis.The result shows that the accountability, audit knowledge and gender simultaneously and significantly to quality of work of internal auditors.Keyword: accountability, audit knowledge, gender, quality of work of internal auditor
PENGARUH ARUS KAS BEBAS, COLLATERALIZABLE ASSETS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX
Full text linkThe aim of this study is to investigate the effect of free cash flow, collateralizable assets, and debt policy, both simultaneously and partially, to dividend policy on listed companies at Jakarta Islamic Index for the year 2007-2010. The study type used is verificative study or hypothesis testing study. By using census method and unbalanced panel data, there are 91 firm observations fulfilling the population criteria.The source of data is secondary data obtained from the capital market reference centre at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results show that (1) free cash flow, collateralizable assets, and debt policy simultaneously have influence to dividend policy (2) free cash flow has positive influence to dividend policy (3) collateralizable assets has positive influence to dividend policy, and (4) debt policy has negative influence to dividend policy.Keywords: free cash flow, collateralizable assets, debt policy, dividend polic
STRUKTUR KEPEMILIKAN DAN KOMPENSASI BONUS SERTA PENGARUHNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010
Full text linkThis research is aimed to investigate the influence of managerial ownership, institutional ownership, and bonus compensation, both simultaneously and partially, toward earnings management on listed companies from the manufacturing sector at the Indonesia Stock Exchange (ISX) for the year 2006-2010. The research type used is verificative research or hypothesis testing research. By using census method and unbalanced panel data, there are 77 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. The multiple regression analysis model is used to test the hypothesis.The results of this research show that (1) managerial ownership, institutional ownership, and bonus compensation simultaneously have influence toward earnings management (2) managerial ownership has negative influence toward earnings management (3) institutional ownership has negative influence toward earnings management, and (4) bonus compensation has negative influence toward earnings management.Keywords: managerial ownership, institutional ownership, bonus compensation, earnings managemen
REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN KAS (Studi pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia)
Full text linkThe purpose of this research is to obtain empirical evidence of how the average abnormal stock returns before and after the announcement of cash dividend, whether announcements of increasing cash dividend, constant cash dividend, and decreasing cash dividend on listed companies at the Indonesia Stock Exchange.This research uses census method. The research population are 51 companies. Abnormal return is measured based on individual stock returns using market returns. Individual stock return is obtained from the daily closing price and market return is measured using the Composite Index of BEI.The results show that: (1) the average abnormal stock return 10 days after the announcement of increasing cash dividends s is not higher than the average abnormal stock return 10 days before the announcement of increasing cash dividend (0.00460 0.00519), (2) the average abnormal stock return 10 days after the announcement of constant cash dividends is not higher than the average abnormal stock return 10 days before the announcement of constant cash dividend (0.00098 0.01617), (3) the average abnormal stock return 10 days after the announcement of decreasing cash dividend is not lower than the average abnormal stock return 10 days before the announcement of decreasing cash dividend (0.00151 0.00026). The conclusion of this research is that the announcement of cash dividend does not give abnormal return to investors. Keywords: Dividend announcement, abnormal return, increasing cash dividend, constant cash dividend, and decreasing cash dividen
PENGARUH PENGELUARAN MODAL, PENELITIAN DAN PENGEMBANGAN, TRANSAKSI PIHAK HUBUNGAN ISTIMEWA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThe purpose of this study was to simultaneously and partially test the influence of capital expenditure, research and development, transaction of special relationship party and profitability on the company value. The population of this study was 131 manufacturing companies registered in the Indonesian Stock Exchange in 2012 and 51 of them were selected to be the samples for this study through purposive sampling technique. The result of this study showed that the influence of capital expenditure, research and development, transaction of special relationship party and profitability had a significant influence on the company value.Keywords: Capital Expenditure, Research and Development, Special Relationship Party Transaction, Profitability, Company Valu
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Full text linkThis research aims to study was done in order to test : ( 1 ) the effect of the application areas of financial accounting , financial reporting quality control , and budget goal clarity on accountability Aceh government performance , ( 2 ) the effect of the application of financial accounting performance accountability of government to the regions of Aceh , ( 3 ) the effect on the financial statements of the quality control performance accountability Aceh government , ( 4 ) the influence of budget goal clarity on government performance accountability Aceh .The population in this study were all officials involved in financial processes, reporting and budget consisting of the Head of Division (Head ) and Reporting Program, Head of Section ( Kasi ) monitoring , evaluation and reporting , and the Head of Sub- section ( Kasubbag ) finances . The selection is done by using the population census methods, namely the method of election of the population used to examine all the elements that exist in the target area or researchThe results showed that the application of the area of financial accounting, financial reporting quality control , and clarity of the budget targets simultaneously affect the performance accountability of government agencies in Aceh . The application areas of financial accounting effect on performance accountability Aceh government agencies. Oversight of financial reporting quality effect on performance accountability of government agencies in Aceh . Budget goal clarity does not affect the performance accountability of government agencies in Aceh .Kata Kunci : Application of Regional Financial Accounting, Control of financial statement quality, Budget target Clarity , Performance Accountabilit
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, OPERATIONAL EFFICIENCY, NON PERFORMING LOAN, DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA BANK BUMN DI INDONESIA
Full text linkThis research aimed to analyse the influence of Capital Adequacy Ratio (CAR), Operational Efficiency (BOPO), Non Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Return On Asset (ROA) of State-Owned Enterprise Banks in Indonesia. The data was obtained from the Published Financial Report publised by Indonesian Bank in the period of 2008-2012 with 80 datas as the total of population in this research. Analysis technique used was a double regression with the smallest square equation and the hypothesis test used F-statistic to test the truth of collective influence and also t-statistic which was used to test the partial coefficient of regression with the significance level of 5%.Keywords : CAR, NPL, BOPO, LDR and ROA
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT
Full text linkThis study is aimed to determine the effect of disclosure of Corporate Social Responsibility (CSR), the characteristics of the enterprises in the form of company size, and Institutional Ownership on Earnings Response Coefficient (ERC). This study sampled a total of 33 manufacturing companies according to certain criteria of population. The results show the simultaneous effect of disclosure of CSR, company size and institutional Ownership of the ERC. Partial results show that the negative effect on the disclosure of CSR ERC, company size is not very influential and have a negative relationship to the ERC, and Institutional Ownership has positive influence on Earnings Response Coefficient. Keywords: CSR, Ownership, Earnings Response Coefficient
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThis study aims to examine and analyses about the effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure. The type of data used are secondary data, the data used are the annual report to manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2006-2008. This study aims to examine and analyses about the effect, variables simultaneously test or the test individual effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure.This research indicates that (1) company size, profitability and size of board of commissioner have a significant influence on the corporate social responsibility disclosure. (2) Company size have a significant influence on the corporate social responsibility disclosure.(3) Profitability have not a significant influence on the corporate social responsibility disclosure.(4)size of board of commissioner have a significant influence on the corporate social responsibility disclosure.Keywords: Company Size, Profitability, Size Of Board Of Commisioner and Corporate Social Responsibility Disclosur
ANALISIS TINGKAT KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS
Full text linkThe purpose of this study was to determine the magnitude of the effect level of Capital Adequacy (Capital Adequacy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. Banks that are the object of research is the banks that are 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. 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 (RO