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INDONESIA
Jurnal Telaah dan Riset Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 126 Documents
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PENERAPAN TATA KELOLA YANG BAIK (GOOD GOVERNANCE) PADA PRIMER KOPERASI PEGAWAI UPN “VETERAN” YOGYAKARTA Lindary Devi Yohsica Tanggulungan; Sutoyo Sutoyo; Indra Kusumawardhani
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research  was conducted to understand the implementation of good governance on Primer Koperasi Pegawai UPN “Veteran” Yogyakarta. Cooperative is economic organization that based on sense of family. employee's Cooperative in the present society with the purpose to achieve the welfare of members and society with professionalism, quality and integrity. This type of research is a qualita tive descriptive method.   Instruments   used   in   data   collection   are   interviews,   observations,   documentations   and questionnaires.The result of the research represent passage of the good governance principles include of transparency  in  the  provisioning  information  for  supervisors,  administrators,  managers,  employees, members in a transparent and opened, so that employees have already known how the system that are within the cooperative principle accountability. The principle of responsibility shown Primer Koperasi Pegawai UPN “Veteran” Yogyakarta towards employees by providing a range of benefits, health insurance, safety and social responsibility to the society. Then the principle of independency showed no intervention internally and externally. Finally, the Fairness principle, shareholders (members) receive fair and same treatment in the implementation of the RAT and the division SHU, employees were recruited based on their expertise, so the company does not discriminate towards employees based on racial and establish a fair system of reward and punishment. Good Governance in Primer Koperasi Pegawai UPN "Veteran" Yogyakarta, has been realized and the Supervisor of Primer Koperasi Pegawai UPN "Veteran" Yogyakarta was instrumental in improving good governance of cooperative.Keywords: Cooperative,GoodGovernance,GoodCorporateGovernancePrinciples.
PENGARUH UKURAN PERUSAHAAN, AKTIVA TETAP, DAN FUTURE ABNORMAL EARNINGS TERHADAP KEBIJAKAN UTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Yang Mempublikasikan Laporan Keuangan Tahun Buku 2007 Sampai Dengan Tahun Buku 2011) Novia Nanda Risty
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is aimed to test the effect of firm size, fixed asset, and future abnormal earnings on debt policy in manufacturing companies listed in Indonesia Stock Exchange from 2007-2011. The research is using census method with 110 observations. The research is analyzed by using multiple regression analysis. The results show that firm size, fixed asset, and future abnormal earnings has effect on debt policy. Keywords : Firm Size, Fixed Asset, Future Abnormal Earnings, Debt Policy.
PENGARUH FAKTOR BUDAYA, MOTIVASI, REGULASI, DAN PEMAHAMAN TENTANG ZAKAT TERHADAP KEPUTUSAN MUZAKKI UNTUK MEMBAYAR ZAKAT MAAL (Studi Para Muzakki di Kota Sabang) Rina Rizkia; Muhammad Arfan; M. Shabri
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study is aimed to examine the factors that influence the decision Muzakki to pay zakat maal. Factors affecting the cultural, motivation, regulation, and understanding of the zakah. Respondents were sampled in this study is the Muzakki who live in the city of Sabang. Total Respondents many as 150 people. The sample selection is done by using Slovin formula with convenience sampling method. Methods of data analysis are binary logit logistic regression. The results of this study showed that simultaneous culture, motivation, regulation, and an understanding of the zakah affect the decision Muzakki  to pay his zakah Maal. Partially, as whole independent variable, namely culture, motivation, regulation, and an understanding of zakah positive and significant effect on the decision for Muzakki to pay zakah maal. Keywords: culture, motivation, regulations, understanding of the zakah, and the decision Muzakki to pay zakah maal.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI CONTROL VARIABEL (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA) Parlindungan Parlindungan
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to simultaneously and partially analyze the influence of institutional ownership, management ownership, independent commissioners and audit committee on the integrity of the financial statements with profitability, and leverage as control variables. The research design used was causal design. The population of this study was 30 bank companies registered in the Indonesia Stock Exchange from 2009 to 2012 and 24  companies with 108 analysis units were selected to be the samples for this study through purposive sampling technique.  The hypothesis of the data obtained were processed through multiple linear regression tests by busing SPSS program. The result of the hypothesis proved that simultaneously institutional ownership, management ownership, independent commissioners and audit committee had influence on the integrity of the financial statements. While audit committee in partial a positive and significant toward integrity of the financial statements. institutional ownership, management ownership, independent commissioners in partial a negative and not significant toward integrity of the financial statements. Prediction capability from these four variable toward integrity of the financial statements is 20,% where the balance 80% is affected to other factors which was not to be entered to research model.  Keywords: Institutional Ownership, Ownership Management, Audit Committee and Independent Commissioner, and The Integrity of Financial Statements.
PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH: ANALISIS PERUBAHAN APBD KABUPATEN/KOTA SE-ACEH Martunis Martunis; Darwanis Darwanis; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of Time over Budget Calculation (SiLPA) and Local Revenue (PAD) on local expenditure in Aceh. The population in this study is LKPD districts/cities in Aceh, amounting to 23 districts/cities consist of 18 counties and 5 cities. While the unit of analysis is the study of purely budgetary data and changing budget allocations data for the period 2009-2012 changes in 23 districts/cities in Aceh. Data analysis techniques in this study using multiple linear regression analysis. This study shows that SiLPA and PAD either jointly or separately affect the local expenditure districts/cities in Aceh. Keywords:Time over Budget Calculation (SiLPA), Local Revenue (PAD), Local Expenditure
PENGARUH ARUS KAS BEBAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Nazariah Nazariah
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is aimed to examine the effect of free cash flow, managerial ownership, institutional ownership and debt policy toward dividend policy. The research type by using census method.The target population of thisresearch is listed companies fromthe manufacturing sector at the Indonesia Stock Exchange. After being selected, there are 11 companies as target population. Because this research is done for four years, the total observations are 44. This research was analyzed by using multiple linear regression analysis. The simultaneously testing results show that  free cash flow, managerial ownership, institutional ownership, and debt policy affect dividend policy. The partially test results show that only variable of free cash flow has negative effect on dividend policy, while the managerial ownership variables, institutional ownership, and debt policy has positive effect on dividend policy. Keywords : Free cash flow, Managerial ownership, Institutional ownership, Debt policy, Dividend policy.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MENGGUNAKAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING ( Studi Pada Perusahaan Perbankan Yang terdaftar di Bursa efek Indonesia) Maful Taufiq; Ade Fatma Lubis; Sri Mulyani
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to find out whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange, whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange through profit management as intervening variable, whether or not Good Corporate Governance (GCG) had influence on the profit managementof the Banking Company Registered in the Indonesian Stock Exchange, and whether or notthe profit management had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange. The population of this study was 31 banking companies registered in the Indonesian Stock Exchange and 18  of them were selected to be the samples for this study through purposive sampling technique. To measure the discretionary accrual, the data for this study were 72 data resulted from the observation of the data from 2006 to 2010 (5 years). The hypothesis was tested through linear regression analysis. The result of this hypotesis testing showed that the application of Good Corporate Governance (GCG) directly had a significant influence on the financial performance. The application of Good Corporate Governance (GCG) with profit management as intervening variable did not have any significant influence on the company’s performance meaning that profit management is not a good variable in mediating the relationship between Good Corporate Governance (GCG) and financial performance and Good Corporate Governance (GCG) did not have any significant influence on profit management, and profit management had a negative and insignificant influence on the financial performance. Keywords: Good Corporate Governance, Profit Management, Financial Peformance 
PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DANA ALOKASI UMUM, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH DI ACEH Teuku Fauzi; Darwanis Darwanis; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTRACT This study aimstoexamine the effect oflocal revenue, sharing fund revenue, general allocation fundandbudgetsurplustosocialaidexpenditureinAceh districs/municipalitie.The research use census methodof heterogeneouspopulationbased on thetarget of criteria that was prescribed within district/municipalitiesinAcehthathavebudget surplus, the value ofgeneral allocation based on the measured of variablethat notminus(after personnel expenditures deducted), andsocial aidexpenditures were spent. The number ofobservationsin this studyof the23district/municipalitiesinAcehof periodfrom 2007 until 2012are136reports of budget spending. Based on specified criteria, there are107reports of budget spending thatmeet thecriteria. The analytical methodusingmultiple linear regression.The results of this study discribes thatlocal revenue, sharing fund revenue, general allocation fundandbudget surplus tosocialaidexpenditureinAceh districs/municipalities, has a constant value is 3.953,292, the value of coefficient X1 is -0,081, the value of coefficient X2 is 0.207, the value of coefficient X3 is -0.018, the value of coefficient X4 is -0.035, with the level of correlation coefficient (R) is 0,396, the coefficient of determination (R2) is 0,157, and the value of Adjusted R2 is 0,124. Keywords    :    Budget, local revenue, sharing fund revenue, general allocation fund,budget surplus, andsocial aid expenditure
PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP KEBIJAKAN DIVIDEN SERTA DAMPAKNYA TERHADAP HARGA SAHAM (Studi pada Emiten Manufaktur Industri Barang Konsumsi di Bursa Efek Indonesia periode 2007-2012) Rahmah Yulianti; Muhammad Arfan; Said Musnadi
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTRACT The objective of this research is to study influence of profitability, financial leverage on dividend policy and its effect on stock price. Profitability is measured by ROA (X1), financial leverage is measured by DER (X2), dividend policy is measured by dividend payout ratio (Y) on stock price (Z) is measured with price per share when closed price. The population of this study is consume goods companies. This research uses 48 companies from  2007 to 2012 (pooled data). Sample selection applies sensus techniques and criteria thus obtained 8 companies. Analysis of data used is path analysis with SPSS program.            Keyword: Divident policy (Divident Payout Ratio), Stock price (closing price), Profitability (Return on Assets), and Financial leverage (Debt to Equity Ratio).
PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), PENDAPATAN ASLI DAERAH (PAD), DANA BAGI HASIL (DBH), BANTUAN KEUANGAN PROVINSI (BKP) TERHADAP IPM DENGAN BELANJA PELAYANAN DASAR (BPD) SEBAGAI MODERATING VARIABEL Atanasius Widarwanto; Erliana Erliana; Idhar Yahya
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTACT The objective of the study was to analyze the influence of DAU, DAK, PAD, DBH, and BKP on IPM partially and simultaneously. Besides that, the research analyzed the influence of DAU, DAK, PAD, DBH, and BKP on IPM with BPD as moderating variable. The data were analyzed quantitatively by using generalized linear regression analysis, pooled data panel fixed effect method, and classic assumption test before the best research model was obtained. Independent variables were DAU, DAK, PAD, DBH, and BKP, while BPD was moderating variable and IPM was dependent variable. The samples consisted of 30 District/Town Administrations in the period of 2009-2012. The result of the research showed that, simultaneously, the variables of DAU, DAK, PAD, DBH, and BKP influenced IPM; partially, DAK and BKP did not have any influence on IPM. This was in line with the result of the research conducted by Setyowati and Suparwati (2012) which pointed out that DAU, DAK, and PAD had positive influence on IPM through PABM (Allocation of Capital Expenditures). It was also concluded that BPD played its role as moderating variable in strengthening and weakening the correlation of DAU, DAK, PAD, DBH, and BKP with IPM. Keywords: DAU (Block Grant), DAK (Special Grant), PAD (Regional Generated Revenues), DBH (Profit Sharing Fund), BKP (Provincial Financing Aid), IPM (Human Development Index), BPD (Basic Service Expenditures).

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