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PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Riha Dedi Priantana; Ade Yustian
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.202 KB)

Abstract

This 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 disclosure significance 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 Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh Vidia Isma Ulya; Indayani Indayani; Riha Dedi Priantana
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.428 KB) | DOI: 10.20884/1.sar.2021.1.6.3938

Abstract

This study aims to analyze how responsibility accounting is applied to the Grand Nanggroe Hotel with 4 elements of responsibility accounting, namely responsibility assignment, performance measurement standards, performance evaluation and reward systems. This study uses primary data and secondary data with documentation and interview data collection methods. The data analysis technique used in this research is descriptive statistics.The results showed that Grand Nanggroe Hotel implemented a responsible accounting system, but the performance of Grand Nanggroe Hotel in general was still ineffective because there were still realizations that did not match the budget.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Siti Ghaida Afifah; Said Muniruddin; Riha Dedi Priantana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v6i1.17545

Abstract

This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements
How Does Research in Sticky Cost Develop? A Review of Major Themes Riha Dedi Priantana; Sayuthi Sayuthi
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17003

Abstract

Objective – This research aims to review the development of sticky cost research up until the last few decades. In general, sticky cost research has developed from one area, the existence of sticky costs, into two areas, namely determinants of sticky costs and the consequences of sticky costs. Design/methodology – Literature review was conducted to describe sticky cost research. The sticky costs’ existence is more intended to ascertain whether sticky costs occur or not, while determinant research is more focused on analyzing the factors that cause sticky costs. The consequence research aims to investigate the impact of sticky costs. This consequence research has touched on research issues in financial accounting, such as earnings predictions, abnormal price predictions.Results – Sticky cost research has experienced significant development, not only related to three areas but also the issues of each one, such as cost management accounting, including other studies in the area of corporate strategy and financial issues. Sticky cost research itself is predicted to be one of the interesting research topics in accounting for the next decades.Limitation/Suggestion - This study focuses on sticky cost research in relation with original research of sticky cost, and particularly conducted in developed countries, such as Unites States, English, and Australia. Forthcoming research would also consider any other countries about how sticky research is being progressed hence it may add knowledge of sticky cost research in overall.
DETERMINAN PERUBAHAN ANGGARAN BELANJA DAERAH Fadhlon Ramadhan; Syukry Abdullah; Syukur Selamat Karo-karo; Riha Dedi Priantana
Jurnal Ekonomi dan Pembangunan Vol 12, No 2 (2021): JURNAL EKONOMI DAN PEMBANGUNAN
Publisher : Bappeda Provinsi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jep.v12i2.733

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh perubahan anggaran pendapatan asli daerah (PAD), dana perimbangan (DP), dan sisa anggaran (SiLPA) terhadap perubahan anggaran belanja (PAB) pada pemerintah daerah. Data sekunder yang digunakan bersumber dari dokumen peraturan derah tentang perubahan Anggaran Pendapatan dan Belanja Daerah (APBD) di Indonesia yang diperoleh melalui internet untuk tahun anggaran 2013. Populasi dalam penelitian ini adalah seluruh kabupaten/kota dengan sampel sebanyak 70 pemerintah daerah, yang dipilih secara purposive dengan pencarian di Google. Pengujian hipotesis menggunakan model regresi linear berganda. Hasil analisis menunjukkan bahwa PAD, DP, dan SiLPA secara sendiri-sendiri dan bersama-sama berpengaruh terhadap perubahan anggaran belanja daerah. Implikasi terhadap riset berikutnya adalah perlunya dilakukan analisis mendalam tentang kebijakan perubahan anggaran belanja yang dikaitkan dengan anggaran pendapatan awal dan SiLPA karena adanya kecenderungan terjadi moral hazard dalam proses penentuan prioritas belanja daerah pada pejabat daerah.