Jurnal Telaah dan Riset Akuntansi
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PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK INDONESIA)
Full text linkThis research performed at Public accountant Office (CAP) which is distributed in some province in Indonesia, with aim of the reserach is to know influence Time Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors performance which works for public accountant Office of parsial influence or simultaneously.Responden in this research is auditors at Public Accountant office which is registered in Institute Akuntan Publik Indonesia (IAPI). This research type has the character of correlational with number of sample 91 auditor from population a number of 998 inscribed CAP auditor which is random chosen within region based. Path analysis is used as a data analytical technique.Based on result of analysis it is concluded that Time Budget Pressure, Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors Performance in simultaneously. Time budget pressure has an effect to auditors performance, locus of control has a insignificant negative effect to auditors performance and dysfunctional audit behavior has an effect to auditors performance.Keywords : Time Budget Pressure, Locus of Control, Dysfunctional audit behavior, auditors performance
PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN
Full text linkThe main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important. This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced from 87 enterprises in service. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.Key words: technology be management accounting system informatiointensity of market competition and business unit performanc
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Memiliki Usaha Warung Kopi di Kota Banda Aceh)
Full text linkThis research aimed to examine and analyze factors that affect willingness to pay taxes. These factors are the awareness of tax paying, knowledge and understanding of taxation regulation, and good perception of the effectiveness of the tax system.Data of this research was collected through questionnaires distribution to the taxpayer who has coffee shop business in Banda Aceh. The data were analyzed using the SPSS program to test whether the model used in this study appropriates as the model analyzed.The empirical results show that not all the above factors has influence on the willingness of taxpayers to pay taxes, only the awareness of tax paying has influence on the willingness of taxpayers. The other factors that are knowledge and understanding taxation regulation and good perception of the effectiveness of the tax system have not significant impact on the willingness to pay taxes. This research is expected to give a view to related parties that are constantly faced to the extensification and intensification of taxes about how to solve this problem. The solution requires hard work from the Tax Service Office to make socializing even harder to the taxpayers, thus increasing the knowledge and understanding of taxation regulation, also good perception of the effectiveness of the tax system. Therefore, it can help increase the willingness of taxpayers to pay taxes.Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxation regulations, a good perception of the taxation system
PENGARUH ANGGARAN WAKTU AUDIT, KOMPLEKSITAS DOKUMEN AUDIT DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA BADAN PEMERIKSAAN KEUANGAN (BPK) REPUBLIK INDONESIA PERWAKILAN PROVINSI ACEH
Full text linkThis research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling with 56 auditors samples of populations 99 auditors who is taken at stratified random sapling. Technics of data analysis used is multiple linears regression. Result of this research indicate that the time budget audit, complexsity of audit document and auditor experience by simultaneously have significan influence toward judgement audit sampling. By partially just time budget audit have significan influence toward judgement audit sampling, but complexsity of audit document and auditor experience do not have significan influence toward judgement audit sampling.Keyword : time budget audit, complexsity of audit document, auditor experience and judgement audit sampling
ANALISIS PENGARUH PEMBIAYAAN MODAL VENTURA TERHADAP PENDAPATAN PERUSAHAAN PASANGAN USAHA (PPU) DARI PT. SARANA ACEH VENTURA
Full text linkThe aim of this research is to examine and to analyze whether Venture Capital influences the income of Venture Partners who get investments from PT. Sarana Aceh Ventura. The Population in this research are venture partners getting investment from PT. Sarana Aceh Ventura in 2007 and the location of venture partners is in Banda Aceh City. Sample is choosen by purposive sampling method.Type of data in this research is secondary datas getting from 35 (thirty five) venture partners as the respondents. The datas are about the amount of venture capital given by PT. Sarana Aceh Ventura and the average income in a month of venture partnes.The result of this research indicate that venture capital significantly influence the income of venture partners, And the venture capital has a medium relation to improve the venture partnerss income, or venture capital has medium interaction in supporting venture relationss income.Keyword : Venture Capital, The Income of Venture Partners who get investment from PT. Sarana Aceh Ventura
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP JOB RELEVANT INFORMATION SERTA IMPLIKASINYA PADA SENJANGAN ANGGARAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN BIREUEN)
Full text linkThe purposes of this research were to know: (1) the effect of budgetary participation on budget objective clarity; (2) the effect between budgetary participation and the clarity of budget objectives on job relevant information simultaneously and partially; (3) the effect of budget, budget objective clarity, and job relevant information on budgetary slack either simultaneously and partially. The result showed that the budgetary participation affected the budget objective clarity. The result also showed that budgetary participation and budget objective clarity influenced simultaneously and partially on job relevant information. The Budgetary participation, budget objective clarity and job relevant information affected simultaneously and partially the budgetary slack.Keywords: Budgetary Participation, Budget objective Clarity, Job Relevant Information, Budgetary Slac
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThis study aims to provide empirical evidence about the effect of managerial ownership, institutional ownership, audit committee, board size, composition of the board of commissioners on the disclosure of corporate social responsibility (CSR).This research was conducted at financial companies listed in Indonesia Stock Exchange (BEI).The population of this research is all financial firms in the periods 2007-2008.Sampling was done by using purposive sampling techniques, the company that fulfilled the criteria that is revealed in the annual report and CSR GCG structure during the years of observation in the financial statements.Data collection was done by searching selected company annual report into the sample.The type of data used are secondary data.The data used is the annual report for the years 2007-2008 obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM).The data analysis was conducted using the help of software (software) Courses Statistics Package for Social Science (SPSS) version 17.0.The results showed that the independent variables showed individual test managerial ownership negatively affect the disclosure of CSR with a significance level of 0.008. Institutional ownership has no significant effect of CSR disclosure.The audit committee had no significant impact of CSR disclosure.The size of the board of commissioners have a significant effect on the disclosure of CSR with a significance level of 0,000.The composition of the board of commissioners have a significant effect on the disclosure of CSR with a significance level of 0.044.Test results with the same independent variables showed a significant effect partially because not all significant variables, only variables and managerial ownership, the audit committee, board size and composition of the board of commissioners who have a significant effect on the disclosure of CSR, while institutional ownership has no effect on the level of CSR disclosuresignificance 0.252. Keywords: CSR, Managerial Ownership, Institutional Ownership, Audit Committee, the size of the Board of Commissioners, the composition of the Board of Commissioners
ANALISIS MANFAAT INSENTIF PAJAK PENGHASILAN DAN PENGARUHNYA PADA KEPATUHAN WAJIB PAJAK Studi tentang Kepuasan Wajib Pajak terhadap insentif pajak pada perusahaan PMA Agribisnis Tahun 2000 s.d 2007
Full text linkTax incentives are demanded by both tax payers and government to facilitate the business climate in the right way. From the government point of view, tax incentives are governments sacrifice to promote investments in the certain industry or locations; on the other hand, from taxpayers point of view, it is an opportunity to develop their business as more funds are available from less tax liabilities. Government should be careful to give tax incentives since target tax revenue has become larger and larger. On the other hand, taxpayers are skeptic with the tax incentives whether there are any benefits for their business. The answer to the skepticism depends on taxpayers satisfaction on the tax incentives received. Based on the result of this research to the agribusiness foreign investors samples, the degree of satisfaction from the tax incentives is varied. It depends on the type of tax incentive, business characteristic of tax payer and the countries of investors. In micro economics theory, satisfaction to a firms product usually leads to the loyalty to the product itself and furthermore leads to sales increasing. In line with the economic theory, tax payers satisfaction to a tax incentive will lead to the tax compliance and in a democratic country, the voluntary tax complience is the best foundation to increase tax collectibility.. This research noted that there are correlation between tax satisfaction to a tax incentive and taxpayers compliance.Keywords: Tax incentives, investment, tax satisfaction, voluntary tax complienc
PENGARUH MOTIVASI KERJA TERHADAP PELAKSANAAN FUNGSI MANAJEMEN KEUANGAN DALAM PENGELOLAAN PENDAPATAN NEGARA BUKAN PAJAK (PNBP) DAN DAMPAKNYA TERHADAP PELAKSANAAN AKUNTABILITAS KEUANGAN PADA UNIVERSITAS SYIAH KUALA
Full text linkThis study is done at the Syiah Kuala University which aim to examine the influence of job motivation and the implementation of financial management to the implementation of financial accountability either simultaneously or partially.This research used census method. Respondents of this research are finance organizer at Syiah Kuala University. The objective of this research is to be able to seek the influence between job motivation, the implementation of financial management and the implementation of financial accountability. This research use 18 populations peoples. The data used are primary data by using questionnaires to the respondents directly. Technics of data analysis used is path analysis.Results of this research indicate that by simultaneously or partially job motivation and the implementation of financial management have influence to the implementation of financial accountability. Job motivation has influence to the implementation of financial managementKeyword: job motivation, the implementation of financial management and the implementation of financial accountabilit
PENGARUH LABA, ARUS KAS OPERASI, ARUS KAS BEBAS, DAN PEMBAYARAN DIVIDEN KAS SEBELUMNYA TERHADAP DIVIDEN KAS YANG DITERIMA OLEH PEMEGANG SAHAM (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Full text linkThe objective of this research is to examine and analyze the influence of earnings, operating cash flow, free cash flow, and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders on listed companies from the manufacturing sector at the Indonesia Stock Exchange for the year 2001-2005. The research type used is verificative research by using census method.The target population of this research is listed companies from the manufacturing sector at the Indonesia Stock Exchange which have positive earnings, operating cash flow, free cash flow and pay cash dividend both current year and last year. After being selected, there are 11 companies as target population. Because this research is done for five years, the total observations are 55. The multiple regression model is used to examine the influence of earnings, operating cash flow, free cash flow, and last year cash dividend both simultaneously and partially toward cash dividend received by stock holders.The results of this research show that (1) earnings, operating cash flow, free cash flow, and last year cash dividend simultaneously have influence toward cash dividend received by stock holders, (2) partially, earnings, free cash flow, and last year cash dividend have positive influence toward cash dividend received by stock holders, whereas operating cash flow has negative influence toward cash dividend received by stock holders.Keywords: earnings, operating cash flow, free cash flow, and cash dividen