Jurnal Telaah dan Riset Akuntansi
Not a member yet
126 research outputs found
Sort by
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENUNJUKAN KANTOR AKUNTAN PUBLIK SEBAGAI AUDITOR EKSTERNAL
No full textThe purpose of this research is to study the influence of several factors namely, reputation, competence, independency, fee, duration of audit and related regulations to the appointment of Public Accounting Firm as external auditor to execute general audit to the financial statements.This research used simple random sampling technique of survey by questionnaires whose respondents were the companies demanding general audit services provided by Public Accounting Firm.The result of this research indicates that several factors influence the decision of appointment of Public Accounting Firm as external auditor as follow : (1) independency of Public Accounting Firm. (2)audit fee (3) duration of fieldwork and submission of final audit report. (4) related regulation either upon to Public Accounting Firm or to its client. While on the other hand the reputation and competence factors do not influence to appointment of Public Accounting Firm as external auditor.Keywords : Public Accounting Firm, reputation, competence, independence, fee, duration of audit, regulations
PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kota Banda Aceh)
Full text linkPenelitian ini dilaksanakan atas dasar adanya fenomena hasil audit Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) bahwa laporan keuangan pemerintah daerah tidak memenuhi kriteria sebagai syarat-syarat laporan keuangan yang berkualitas. Kriteria dan unsur-unsur pembentuk kualitas laporan keuangan yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang mempengaruhi kualitas laporan keuangan tersebut diduga adalah pemahaman akuntansi (X1), pemanfaatan sistem informasi akuntansi keuangan daerah (X2) dan peran internal audit (X3).Populasi dalam penelitian ini SKPD yang menyampaikan laporan keuangan. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis. Data yang diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara simultan maupun secara parsial.Hasil penelitian menunjukkan bahwa kesemua variabel independen yang diturunkan secara bersama-sama (simultan) berpengaruh positif terhadap kualitas laporan keuangan. Hal ini ditunjukkan oleh nilai R2 sebesar 0,281 lebih besar dari nilai 0. Pengaruh sebesar 28,1% menunjukkan bahwa pengaruhnya lemah karena nilai koefisien determinasi R2 = 0,281 lebih kecil dari 0,5. Diduga masih ada faktor lain yang mempengaruhi kualitas laporan keuangan. Sementara itu hubungan antara variabel independen dengan variabel dependen secara parsial menunjukkan bahwa pemahaman akuntansi mempengaruhi kualitas laporan keuangan sebesar 20,7%, pemanfaatan system informasi akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan sebesar 5% dan peran internal audit mempengaruhi kualitas laporan keuangan sebesar 12,1%.Kata kunci : Pemahaman Akuntansi, Sistem Informasi Akuntansi Keuangan Daerah, Peran Interna Audit dan Kualitas Laporan Keuanga
PENGARUH PENGALAMAN DAN PENGETAHUAN AUDIT TERHADAP PENDETEKSIAN TEMUAN KERUGIAN DAERAH (STUDI PADA AUDITOR INSPEKTORAT ACEH)
Full text linkThis research aim to examine the influece of audit experience and audit knowledge to local losses findings detection simultaneously and partially.The populasi of research are all 48 auditors of Inspektorat Aceh as population who participate in regular inspection taken bya sensus. The data taken from questionaires distributed to responden. Variables in this research are the independent variable experience (X1) and audit knowledge (X2), while the bound variable (dependent) is the local losses findings detection (Y). Data were analized using multiple linear regression analisys (multiple regretion).The results showed that audit experience and audit knowledge are simultaneously and partially have significant impact on local losses findings detection.Value of the coeficient of determination indicates that together the audit experience and knowledge contribute to the local losses findings detection of 46,7 %, while the remaining 53,4 % are influenced by othe outside factor model.The audit experience and audit knouledge of Inspectorate Aceh auditors have important role to help auditor during their duty in detecting local losses findings.Keyword: audit experience, audit knowledge, and local losses findings detectio
PENGARUH FIRM SIZE, WINNER/LOSER STOCK, DAN DEBT TO EQUITY RATIO TERHADAP PERATAAN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Full text linkIncome smoothing can be defined as a means used by management to diminish the variability of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables. To achieve certain purposes, the management thinks that income smoothing is a common action to be done. This action can be taken for the importances of investors, creditors, even for the managements importances. The objective of this research is to examine and analyze the influance of firm size, winner/loser stock, and debt to equity ratio toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange. The research type used in this research is verificative or hypothesis testing research. By using census method and balanced panel data, there are 105 firm observations fulfilling the population criteria during 3 years since 2005 until 2007. The data type used are secondary data obtained from the capital market reference center at the Indonesian Stock Excange.The logistic regression analysis model is used to test the hypothesis. The results of this research show that: 1) Simultaneously, firm size, winner/loser stock, and debt to equity ratio have influence toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 2) Firm size has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 3) Winner/loser stock has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 4) Debt to equity ratio has not positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange.Key words: Income smoothing, firm size, winner/loser stock, and debt to equity rati
THE INFLUENCE OF AUDITORS COMPETENCE AND ORGANIZATIONAL COMMITMENT TO THE IMPLEMENTATION OF FINACIAL STATEMENT REVIEW IN ACEH INSPECTORATE
Full text linkThis research is aimed at analizing the infulence of auditors compentence and organizational commitment to implementation of finacial statement review both simultaneously and partially.Serving as the population in this research are 48 qualified auditor respondents from Aceh Inspectorate. The data-collection was conducted by questionaire share-out, and the test of its validity and reliability. The product moment correlation was used in validity test with 0,05 significance rate while in reability test Cronbach Alpha formula wa used.The result of the research shows that there is influence from auditors competence and organizational commitment to the implementation of finacial statement review both simultaneously and partially. Determination Coefficient (R2) was 0,740. Its mean as much as 74.0% of changes in implemention of financial statement review can be explained by changes in auditorss competence and commitment organizatinal factors. The rest 26.0 % can be explained by the other variables outside this research. The variable of auditors competence positifly influences to the implementation of financial statement review as much as 21,0 % and so does organizational cmmitment as much as 16,0%.keywords : auditors compentence, organizational commitment and implementation of finacial statement revie
PENUGASAN DALAM DUE DILIGENCE
Full text linkThe objective of this study is to know what auditors did in due dilegence task and how auditors implement their responsibilities in that rule. This study found that there are the four main activities, 1) preliminary actions, relating with preparation for due diligence, particularly before doing due diligence, 2) fieldwork, discussing activities in company where auditors plan to make audit procedure, 3) reporting, involving activities with summarizing audit results in official report, and finally 4) debriefing, relating with having a meeting with client and auditor team, and then discussing about the audit result from due diligence.The rule and responsibilities of auditor in due diligence task arise because of business needs. Company or auditors clients cant make their decision without recommendation from auditors in due diligence. For example, in merger or joint venture process, company needs the auditors assessment in face uncertainty. Initial Public Offerring (IPO), as evidence for this necessity, the government rules require emiten to do due diligence in order to listing in Indonesian Capital Market (BEI).Keywords: due diligence, debrifing, merger, joint venture, and IP
PENGARUH PROFESIONALISME TERHADAP KOMITMEN ORGANISASI DALAM UPAYA MENINGKATKAN KINERJA AUDITOR (STUDI PADA KANTOR PERWAKILAN BPK-RI PROVINSI ACEH )
Full text linkThis research is done at BPK branch office Aceh Province which aim is to know how big the influence of professionalism and organization commitment toward auditor performance at BPK branch office Aceh Province, and to know if there is or no influence of professionalism to organization commitment at BPK branch office Aceh Province either simultaneously or partially.This research use sample method. Respondens of this research are the auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the correlation of professionalism to organization commitment and auditor performance with 44 auditors samples of populations 78 auditors who is taken at stratifide random sampling. Technics of data analysis the used is path analysis. The analysis indicate that beta scor for the influence of X to X is 0,379, X to Y is 0,485 and X to Y is 0,032.Result of this research indicate that auditor professionalism and organization commitment have significan influence toward auditors performance at BPK branch office Aceh Province by simultaneously. Partially, auditor professionalism have influence to organization commitment and auditors performance at BPK branch office Aceh Province, but do not have influence the organization commitment to auditors performance at BPK branch office Aceh Province by parsially.Keyword : professionalism, organization commitment, and auditors performance
MANAJEMEN LABA DAN REPUTASI AUDITOR
Full text linkThis paper is aimed to examine the difference of earnings management between firms audited by Big Four Auditor and firms audited by non-Big Four Auditor. Sample is randomly selected of non-financial firm listed at Indonesia Stock Exchange period 2009. Earnings management is measured by working capital accruals. Auditor reputation is measured by dummy variable Big Four Auditors and Non-Big Four Auditors. Hypothesis test is done by applying Independen Sample T-Test. The result shows that mean of accruals of firms audited by Big Four Auditor is higher than mean of accruals of firms audited by Non-Big Four Auditor. But, the accruals not statistically significant.Keywords: earnings management, auditor reputation, Big Four versus Non-Big Four Auditors
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KEMANDIRIAN DAERAH (STUDI TERHADAP LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN ANGGARAN 2007 DI WILAYAH PROVINSI ACEH)
Full text linkThe research was conducted using secondary data of LKPD TA 2007 in Aceh Province which was proposed to understand the influence of liquidity and leverage towards regional autonomy using path analysis with census data partially and simultaneously.The population of this research are audited financial statements of local government in Aceh (LKPD) for the budget year of 2007 by Supreme Audit Board of Indonesia (BPK- RI) Representatives Office in Aceh Province. The audit reports had been published widely through the official site of BPK- RI. The final population of this research were 14 financial statements of local government in Aceh. Using SPSS version 12, the result showed that the influence of liquidity towards regional autonomy was strong with the percentage 74,3%; whereas the percentage of leverage influence towards regional autonomy was 2,2 %. Simultaneous influence of liquidity and leverage towards regional autonomy was showed with determination coefficient value of 0,520. Finally, the percentage of influence of other variables towards regional autonomy (e) was 0,480.Based on the results, it can be concluded that liquidity and leverage have influence towards regional autonomy either simultaneously or partially.Key words: liquidity, leverage and regional autonomy
ANALISIS PERUBAHAN ALOKASI BELANJA DALAM ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBA) PROVINSI NAGGROE ACEH DARUSSALAM
Full text linkThis study analyzes changes in the Government of Aceh APBA using samples and data sourced from APBA-law documents the government change in Aceh, fiscal year 2006, 2007 and 2008. The data used is purely budgetary data and changing budget allocations for indirect spending and direct spending, which is kind of personnel expenditure, expenditure for goods and services, and capital expenditure, as well as the data is in SILPA research do with Why Based on the results of data analysis and discussion can be concluded that the Personnel expenditures significantly positively correlated with purchases of goods and services, but not correlated with capital expenditures, changes in regional budgets (APBA-P). Purchase of goods and services does not necessarily correlate with the magnitude of capital expenditures and Silpa last year did not affect the changes in the allocation and type of SKPA ceiling SKPA shopping. Keyword; Budget, Revenue, Expenditure, Local Governmen