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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 15 No. 2 (2020): Oktober 2020" : 6 Documents clear
Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran Mita Puspita Sari; Restu Agusti; Al Azhar L
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.724 KB) | DOI: 10.37301/jkaa.v15i2.24

Abstract

This study aims to examine the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.
Prilaku Pendanaan dan Resiko Kebijakan pada Perusahaan Kelautan di Bursa Efek Indonesia Asmaul Husna; Myrna Sofia
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1096.25 KB) | DOI: 10.37301/jkaa.v15i2.25

Abstract

This study aims to determine the risk of policies, company-specific characteristics that have an impact on the behavior of marine company financing in Indonesia. Samples were obtained using purposive sampling and obtained 16 samples of Marine companies that were Listed on the Indonesia Stock Exchange in the 2015-2018 Period. The data in this study were processed using the Stata 14.0 application. And the estimation method in this research is to use the random effect method. The results of this study for the independent variable risk policy consisting of EPU (economic policy uncertainty) and GPR (political risk) do not affect all types of funding, both debt, capital and actual financing. While the independent variable IOS has no significant effect on the three types of financing used, and cash flow variable has a significant effect on debt financing and actual financing while capital financing does not. Sales growth has a significant effect on the type of debt financing at alpha 5%, while actual financing has a significant effect on alpha 10% and has no effect on capital financing.
Faktor Determinan Pemicu Korupsi di Sektor Pemerintahan (Studi pada Pegawai Negeri Sipil di Jakarta) Harti Budi Yanti
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1167.885 KB) | DOI: 10.37301/jkaa.v15i2.27

Abstract

Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir) Dewi Astri Sasmita; Nasrizal Nasrizal; M Rasuli
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.792 KB) | DOI: 10.37301/jkaa.v15i2.28

Abstract

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.
Pengaruh Jaminan Obligasi, Umur Obligasi, Interest Coverage Ratio, dan Manajemen Laba terhadap Peringkat Obligasi Suwarmelina Suwarmelina
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.547 KB) | DOI: 10.37301/jkaa.v15i2.29

Abstract

This study aims to examine the effect of bond guarantees, bond age, interest coverage ratio, and earnings management on bond ratings of bond issuing companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample using purposive sampling method. The number of samples selected was 37 companies. The data analysis technique used is multiple linear regression using the Eviews 11 Student Lite program. The results of this study indicate that bond guarantees affect bond ratings, bond age has no effect on bond ratings, interest coverage ratio affects bond ratings, and earnings management affects bond ratings.
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Utami Widya Karlina; Mukhlizul Hamdi Ethika
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.435 KB) | DOI: 10.37301/jkaa.v15i2.30

Abstract

This study aims to prove the effect of knowledge, awareness and tax sanctions on vehicle taxpayer compliance in Kabupaten Kerinci and Sungai Penuh City. Respondents who participated in this study were 100 respondents and the samples were taken using accidental sampling method. The data was collected using a questionnaire and the data was tested using descriptive statistical analysis, validity and reliability tests, classical assumption tests and multiple linear regression analysis. The test results show that knowledge and awareness of taxpayers have a positive effect on tax compliance, while tax sanctions have no effect on vehicle taxpayer compliance.

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