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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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PENGARUH ENVIRONMENT CONTROL TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA PEMERINTAH (Studi Empiris pada SKPD Di Kabupaten Aceh Besar) Jalaluddin Jalaluddin; Khairul Ibad
Jurnal Telaah dan Riset Akuntansi Vol 3, No 1 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The performance of government, particularly local governments still have to be improved because it has a very important role in serving the community. Improving the performance of government can be improved with variable budget participation because it can increase the effectiveness of the subordinates’ performance. The budget participation will be more effective by applying the Control Environment variables which is the core of the internal control system of government.This research was conducted on existing SKPD Aceh Besar . This study aims to find out the influence of the Control Environment on the relationship between budget participation and the performance of government. The samples used were the heads of esselon on existing SKPD in Aceh Besar district as many as 88 people of 54 SKPD that obtained by stratified random sampling method. The data used is primary data obtained through the distributing of questionnaires to the officials in SKPD involved the arranging of budget participation which analyzed by using multiple linear regression models and then this test is coupled with t-test and f-test, to see the influence of Control Environment on the relationship between budget participation and the performance of government. The influence is individually or unity.Partially, the result of research showed that budget participation, Control Environment, and interaction between budget participation and Control Environment significantly influence to the performance of government. Simultaneously it indicates that budget participation and Control Environment significantly influence the performance of government. The best implementation of budget participation and Control Environment will further increase the performance of government. Keywords: the performance of government, budget participation, and Control Environment.
Pengaruh Capital Adequacy Ratio, Non Performing Loan, dan Rentabilitas terhadap Jumlah Pemberian Kredit (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study purpose  to determine the influence of Capital Adequacy Ratio, Non-Performing Loans and profitability of the credit amount on the bank listed on the Indonesia Stock Exchange.This research is a research study population census which includes all banking companies as much as 18 banks. Data and information needed in this research are secondaryer data, obtained by means of data collection based on records that have been available in Indonesia Stock Exchange to classify financial data based on criteria that have been determined by multiple linear regression model.The results showed that the Capital Adequacy Ratio, Non-Performing Loans and profitability simultanously influence  the amount of credit at banks listed on the Indonesia Stock Exchange. While partially show that Capital Adequacy Ratio and indicates the direction of influence negatively on the amount of credit, Non-Performing Loans and showing the direction of impact negatively on the amount of lending and profitability impact and demonstrate a positive direction on the amount of credit at banks listed on the Indonesia Stock Exchange.KEYWORDS : Capital Adequacy Ratio, Non Performing Loan, Profitability and  amount of credit
KAJIAN TERHADAP PERBEDAAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBELUM DAN SESUDAH SURAT EDARAN BAPEPAM N0. 02 TAHUN 2002 PERUSAHAAN PUBLIK DI INDONESIA Abdul Rohman
Jurnal Telaah dan Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research are computed the indexes reveal financial report among industries. In addition, giving an suggestion policy to agency which made policy about completing certainty of public firms who reveal financial report in Indonesia. This research pointed on practice of revealing financial report on public firm in Indonesia before prevail the realization about that policy by BAPEPAM on 2002. the method are items identification financial report and arrange indexes reveal financial report between industry for all thirteen industries. The second, identification toward the practice of revealing financial report after  turn out the BAPEPAM policy on 2002. The indexes of revealing financial report between industry arrange and then considerate with the research result about the period before BAPEPAM policy turn out to see are there any significant differentiation. Based on the result of t-test showed that are significant different indexes reveal financial report the period before BAPEPAM policy turn with after  turn out the BAPEPAM policy on 2002. Keyword Financial Performance, Ligimiality, Capital Structure and Profitability
ANALISIS PENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA KEUANGAN RUMAH SAKIT UMUM SWASTA DI KOTA MEDAN Roswitha Bukit; Azhar Maksum; Sri Mulyani
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 the research was to analyze the influence of innovation process, operational process, and post-service process as the indicators of internal business on the financial performance of private general hospitals in Medan. The research used descriptive analytic quantitative method. The population was private general hospitals in Medan. It also used census method since it used all 40 private general hospitals in Medan, and all of them were used as the samples (total sampling). The data were processed by using multiple linear regression analysis. The result of the research showed that the variables of innovation process, operational process, and post-service process simultaneously had positive and significant influence on financial performance of private general hospitals in Medan. Partially, innovation process, operational process, and post-service process had positive and significant influence on financial performance. The ability to predict of the three variables on financial performance was 63.9%, while the rest (36.1%) was influenced by other factors excluded from the research model. Keywords: Financial Performance, Innovation Process, Operational Process, Post-Service Process
PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN Rizqy Fadhlina Putri; Azhar Maksum; Erwin Abubakar
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of the research was to verify the influence of perception on profession, ethical awareness, and auditor’s independency, simultaneously and partially, on the commitment of public accountant’s profession in Medan. The data were gathered by conducting field survey, that is, by distributing questionnaires. The samples were taken by using purposive sampling technique. The data were primary data, obtained from giving 40 questionnaires to 20 public accountant offices in Medan. There were 34 obtained questionnaires which were processed. The data were analyzed by using multiple regression analysis with an SPSS 19 software program. The result of the research showed that, simultaneously (F test), the three independent variables (perception on profession, ethical awareness, and auditor’s independency) had significant influence on the commitment of public accountant’s profession. Partially, perception on profession, and auditor’s independency  influenced the commitment of public accountant’s profession respectively.Keywords : Perception on Profession, Ethical Awareness, Auditor’s Independency, Commitment of Profession
PENGARUH PENGELUARAN MODAL, PENELITIAN DAN PENGEMBANGAN, TRANSAKSI PIHAK HUBUNGAN ISTIMEWA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Arnida Wahyuni Lubis; Rina Bukit; Tapi Anda Sari Lubis
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

 The purpose of this study was to simultaneously and partially test the influence of capital expenditure, research and development, transaction of special relationship party and profitability on the company value. The population of this study was 131 manufacturing companies registered in the Indonesian Stock Exchange in 2012 and 51 of them were selected to be the samples for this study through purposive sampling technique. The result of this study showed that the influence of capital expenditure, research and development, transaction of special relationship party and profitability had a significant influence on the company value.Keywords: Capital Expenditure, Research and Development, Special Relationship Party Transaction, Profitability, Company Value
KINERJA KEUANGAN LEMBAGA KEUANGAN MIKRO SEBELUM DAN SETELAH PELATIHAN MANAJER KE JAWA TENGAH (STUDI PADA LEMBAGA KEUANGAN MIKRO DI BANDA ACEH) Usman Bakar
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objectives of this research are to analyze: the financial performance diffirence between manager after training and manager efore training. This research was done at the Micro Finanace Institution  in Aceh by using explanatory survey method. Sample unit are 29 Micro Finanace Institution. The analysis methods that is used are the difference test for unpaired two samples for means. The difference test is used to analyze the financial performance deffirence manager after training and manager before training. The hypothesis testing result shows that the financial performance of Micro Finanace Institution that manager after training is higher the financial performance of Micro Finanace Institution that manager before training at Aceh.             Key words: Training Manager and financial performance
Analisis Penyerapan Anggaran Pada Satuan Kerja Perangkat Aceh Nurul Fajar; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The absorption of  SKPD (govemental working unit/institution) budget contribute to the local government budget absorption as measured by the proportion of the budget that has been disbursed by working unit in one fiscal year. Absorption can be interpreted to compare the budget cap that has been established with a budget that has been realized. This study aimed to analyze the budget absorption in work units Aceh (SKPA). The population in this study was all SKPA (45 SKPA). The results showed that with the implementation of the comparison realization of the budget with a target budget absorption, consistency in the implementation of programs / activities, schedule accuracy withdrawal of your budget can increase budget spending on each SKPA.KEYWORDS : Absorption of the budget, Budget of Goverment, APBD
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).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENUNJUKAN KANTOR AKUNTAN PUBLIK SEBAGAI AUDITOR EKSTERNAL Basyiruddin Nur; Muhammad Nur Yahya
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The 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 it’s 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.

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