Papers by syukriy abdullah
Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah, Jul 8, 2016
Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Dana Perimbangan, Pendapatan Sendiri ... more Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Dana Perimbangan, Pendapatan Sendiri dan Penerimaan Pembiayaan terhadap Belanja Modal baik secara simultan maupun parsial pada pemerintah Kabupaten/Kota di Aceh. Metode yang digunakan adalah studi pengujian hipotesis dan sensus. Populasi yang digunakan dalam penelitian ini adalah seluruh pemerintahan Kabupaten/Kota di Aceh yang berjumlah 23 Kabupaten/kota yang terdiri 19 Kabupaten dan 4 Kota. Data diperoleh dari Dinas Keuangan Aceh (DKA) Pemerintahan Aceh, Kantor Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) perwakilan Provinsi Aceh dan Badan Pusat Statistik (BPS) Provinsi Aceh tahun 2009-2013. Metode statistik yang digunakan adalah regresi linier berganda dengan melakukan uji asumsi klasik terlebih dahulu dengan menggunakan program SPSS 18.0. Hasil penelitian menunjukan bahwa Dana Perimbangan, Pendapatan Sendiri dan Penerimaan Pembiayaan berpengaruh signifikan terhadap Belanja Modal secara simultan, sedangkan secara parsial Dana Perimbangan dan Penerimaan Pembiayaan berpengaruh terhadap Belanja Modal. Pendapatan Sendiri tidak berpengaruh terhadap Belanja Modal. Kata kunci : Dana Alokasi Umum (DAU), Pendapatan Asli daerah (PAD), Penerimaan Sisa Lebih Pembiayaan (SiLPA), dan Belanja Modal.
Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah, May 12, 2014
Penelitian ini bertujuan untuk mengetahui pengaruh dividen tunai, arus kas bebas, dan ukuran peru... more Penelitian ini bertujuan untuk mengetahui pengaruh dividen tunai, arus kas bebas, dan ukuran perusahaan terhadap utang baik secara simultan (bersama-sama) maupun secara parsial (individu).Populasi penelitian ini adalah perusahaan-perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia yang telah memenuhi kriteria untuk pengamatan. Periode data perusahaan-perusahaan yang digunakan dari tahun 2008 s.d 2011. Hasil penelitian menunjukkan secara simultan dividen tunai, arus kas bebas, dan ukuran perusahaan mempengaruhi utang pada perusahaan pertambangan. Secara parsial dividen tunai dan arus kas bebas berpengaruh negatif terhadap utang, sedangkan ukuran perusahaan berpengaruh positif terhadap utang perusahaan pertambangan. Kata kunci : Utang, dividen tunai, arus kas bebas, dan ukuran perusahaan.
Jurnal Telaah dan Riset Akuntansi, 2015
Responsibilities of auditors currently do not only focus on assessing the fairness of financial s... more Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospectsof a company as consideration before deciding on an investment decision. The objective of this research is to examine and analyze the influence of debt default, audit quality, and previous audit opinion toward going concern audit opinion at manufacturing companies listed at Indonesia Stock Exchange from 2010-2014. The research type used in this research is vericative research or hypothesis testing research.The sample consists of 105 manufacturing companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2014. The data used in this research was secondary data and being selected by using purposive sampling method. The method of data analysis is using logistic regression analysis to measure going concern audit opinion. Results of this study demonstrate that the debt default and previous audit opinion have a positive relationship to going concern audit opinion. On the other side, audit quality do not have any influence towards going concern audit opinion. Simultaneous testing concluded that all the independent variables affect the dependent variable at 87,5 percent..
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, May 1, 2018
Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah, Aug 13, 2014
Abstract The aim of this study was to determine the influence of education, training and understa... more Abstract The aim of this study was to determine the influence of education, training and understanding of accounting to the timeliness of financial reporting area, either jointly or individually. The population in this study are all officials of Financial Administration (SKPK) as many as 58 people, while the source of the data in this study are primary data from survey questionnaires in the form of a structured statements. The results showed that jointly variable level of education, training and understanding of accounting positive influence on the timeliness of financial reports on SKPK in East Aceh District, while partially shows that the level of education, training and understanding of accounting positive influence on the timeliness of reporting financial SKPK in East Aceh District. Keywords Level of Education, Training, Understanding Accounting, and Timeliness submission of Financial Statements Abstrak : Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor pendidikan, pelatihan dan pemahaman akuntansi terhadap ketepatan waktu penyampaianlaporan keuangan daerah, baik secara bersama-sama maupun sendiri-sendiri.Populasi dalam penelitian ini adalah seluruh Pejabat Penatausahaan Keuangan(SKPK)sebanyak 58 orang, sedangkan sumber data dalam penelitian ini adalah data primer dari survey kuesioner dalam bentuk pernyataan-pernyataan secara terstruktur. Hasil penelitian menunjukkan bahwa secara bersama-samavariabel tingkat pendidikan, pelatihandan pemahaman akuntansi berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan pada SKPK di Kabupaten Aceh Timur, sedangkan secara parsial menunjukkan bahwa tingkat pendidikan, pelatihandan pemahaman akuntansi berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan pada SKPK di Kabupaten Aceh Timur. Kata kunci : Tingkat Pendidikan, Pelatihan, Pemahaman Akuntansi, dan Ketepatan Waktu Penyampaian Laporan Keuangan.
The purpose of this study is to examine the effect of Local Revenue and its components which incl... more The purpose of this study is to examine the effect of Local Revenue and its components which include Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income on the local governments financial performance in Aceh. The population was districts/cities in Aceh Province and the unit of analysis of this study was the local government budget report (or financial statements) audited by Supreme Audit Agency (BPK). A total of 23 Local Government Financial Reports districts/cities in Aceh province with the observation period of 3 years, or 69 local government financial reports, where analyzed using the multiple linear regression model. The first finding indicates that Local Revenue affects the financial performance of the districts/cities in Aceh province. Furthermore, other results suggests that the components of the Local Revenue: Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income jointly have effect on the local financial performance of the district/city in Aceh province.
Center for Islamic Philanthropy and Social Finance (CIPSF) eBooks, 2021
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, Aug 1, 2018
The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reform... more The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the Village’s finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing village’s finance, it required for reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. This study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to Law No. 6 of 2014 concerning the village. This research was conducted in eight villages in District of Gayo Lues, consists of, Jawa, Durin, Bacang, Bukit, Porang, Raklunung, Badak and Panglime Linting. This research is descriptive study which used qualitative data by conducted interview and documentation. The result shows that in eight villages sampled, only one village were not ready in the planning process and accountability of village finance. The problem faced by village apparatuses in managing village’s finance is the lack of qualified human resources and have understanding about management of village’s finance, it results the village apparatuses prefer to use third parties services in preparing and formulating the reports required.
Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah, May 11, 2015
Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah, Nov 10, 2014
PAD becomes the basis for consideration for local governments when preparing budgets that will be... more PAD becomes the basis for consideration for local governments when preparing budgets that will be agreed with the DPRD. Some of the PAD targets have not been achieved, so there is a possibility of a shortage of funds to finance expenditures. When setting PAD targets, local governments inflate the target so that they can budget the same amount of spending. If the income does not reach the target, there will be a cut in spending allocation. Therefore, this research is needed to analyze how the pattern or behavior in the performance of PAD and its components. Poor performance for PAD or PAD targets not being achieved can have several meanings, one of which is that PAD targets are forced or are above potential. The DPRD or the regional head himself imposes a high PAD target because if the PAD target is high, then the allocated expenditure can also be high. PAD that exceeds the target may have agency problems, because the SKPD proposes a PAD target that is too low. Agency problems in budget changes occur when budget changes are based on fulfilling the self-interest of budget decision makers. Thus, the determination of the budget on the income and expenditure will result in a variance or difference between the budget and realization. The difference between the budget and the realization will indicate inaccuracies in setting targets in the budgeting process.
FACTORS AFFECTING CORPORATE SOCIAL RESPONSIBILITY MANUFACTURING COMPANIES LISTED IN INDONESIA STO... more FACTORS AFFECTING CORPORATE SOCIAL RESPONSIBILITY MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE By: Rizky Akbar Student Number: 1209200070068 Supervisor: 1. Dr. Syukriy Abdullah. SE. M.Si. Ak 2. Dr. Mulia Saputra. SE. M.Si.Ak ABSTRACT This study aims to examine effect of earnings management, managerial ownership, institutional ownership, and financial leverage either jointly or separately to Corporate Social Responsibility Disclosure. Population used in this study are manufacturing companies listed in Indonesia Stock Exchange (IDX) for 2011 and 2015. While the selection of samples is done by using purposive sampling method, with 135 data observations. Source of data used in this research is secondary data. Technique of collecting research data is done by documentation technique. While the analysis method used is Multiple Linear Regression Analysis.The results show that earnings management, managerial ownership, institutional ownership, and financial leverage jointly aff...
International Journal of Current Science Research and Review, Feb 10, 2023
This study aims to examine the influence of apparatus competence, the role of the government's in... more This study aims to examine the influence of apparatus competence, the role of the government's internal supervisory apparatus and the effectiveness of the government's internal control system on the performance of regional financial managers in the Government of Aceh. The population in this study were all financial management officials, namely budget officials, financial administration officials, activity technical implementation officials, and expenditure treasurers in the Aceh government's Local government work unit in accordance with Government Regulation Number 58 of 2005 concerning Regional Financial Management. The data used is primary data. Data collection techniques were carried out by distributing questionnaires consisting of 25 statement items. The analytical method used is multiple linear regression. The results showed that the competence of the apparatus, the role of the government's internal supervisory apparatus and the effectiveness of the government's internal control system had an effect on the performance of regional financial managers of the Government of Aceh.
Abstract: The purpose of this study is to examinethe effect of budgetary goal clarity, human reso... more Abstract: The purpose of this study is to examinethe effect of budgetary goal clarity, human resource quality and organizational commitmenton local finance government performance.Theresearchmethods used is cencusmethod,which is all population elements is examined one by one in collecting data, and the analysis method used is multiple linear regression. Respondents used in this research are taken from local governments agencies (SKPD) in Aceh Province as budget user. The result show that: budgetary goal clarity, human resource quality and organizational commitmenthave influences positively on local finance government performancein partially and simultaneously. Key word : Budgetary Goal Clarity, Human Resource Quality, Organizational Commitment, Local Finance Government Performance ABSTRAK: Penelitian ini bertujuan untuk mengujipengaruh kejelasan sasaran anggaran, kualitas sumber daya manusia dan komitmen organisasi terhadap kinerja pengelolaan keuangan daerah di lingkungan pemerinta...
Abstract: This study is aimed to examine the effect of transparency, accountability and commitmen... more Abstract: This study is aimed to examine the effect of transparency, accountability and commitment of both organizations jointly or separately on the performance SKPDs South Aceh.The population in this study is the institution/agency, namely SKPK which includes offices, government offices and agencies in South Aceh district as much as 25 SKPK. Each SKPK consists of three (3) persons who will be the respondent, so the total respondents were 75 people. Research data collection techniques by distributing questionnaires to the respondents of the study. Data analysis technique used in this research is multiple linear regression analysis.This study shows the results of that transparency, accountability and commitment of both organizations jointly or separately affect the performance SKPDs South Aceh. Keywords : Transparency, Accountability, Organizational Commitment, Performance of Work Unit Device. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh transparansi, akuntabilitas dan ...
Abstract: The purpose of this research is to acquire knowledge about the effect of budgetary part... more Abstract: The purpose of this research is to acquire knowledge about the effect of budgetary participation, accounting information system and managerial role of local financeon local government performance in partially and simultaneously.There are 34respondents used in this research taken from local governments agencies (SKPK) in Aceh Tengah as budget user.The research type used is verificative research by using cencusmethod. This research is using multiple regressions analysis.The result indicatesthat: budgetary participation, accounting information system and managerial role have influences positively on local government performance. Partially,budgetary participation, accounting information system and managerial role of local financeon local government performance Key word: Budgetary Partcipation, Accounting Information System and ManagerialRole of Local Finance, Local Government Performance Abstrak: Penelitian ini bertujuan untuk mengujipengaruh partisipasi anggaran, sistem infor...
Jurnal Telaah dan Riset Akuntansi, Sep 4, 2014
International Journal of Social Health
This research is a causality study that examines the effect of local taxes, levies, and profit-sh... more This research is a causality study that examines the effect of local taxes, levies, and profit-sharing funds on the Aceh government's capital expenditure. Secondary data that is analazed in this study is the local government financial statements which are a form of budget realization reports (LRA) of district/city revenues and expenditures from 2013 to 2017 from the Audit Board (BPK) as Aceh representatives. Data from 23 districts/cities within a period of 5 years starting from 2013-2017 were analyzed so that 115 units of analysis were obtained. This study used multiple linear regression models in analyzing the data. The study found that; Local government taxes affected capital expenditure in 2013-2017 for the Aceh government. The Regional Retribution and Profit-Sharing Fund (DBH) has no effect on capital expenditure. However, local taxes, levies, and profit-sharing funds simultaneously affected infrastructure capital expenditure in Aceh in the 2013-2017 period. Based on the res...
Jurnal Akuntansi Aktual
This study aims to synthesize the development of empirical research on factors that affect audito... more This study aims to synthesize the development of empirical research on factors that affect auditor independence. This systematic literature review includes articles published in international journals indexed by Scopus between 2001 and 2021. The results show that this topic was published the most in 2009, with a total of 5 articles. Research on auditor independence is led by authors from America (48%), Australia (17%), and United Kingdom (17%). Quantitative approaches dominate the research methodology applied. The Auditing: A Journal of Practice & Theory has largest distribution of publications (29%). In various prior studies, the development of empirical research on the factors that influence auditor independence remains inconsistent, allowing for re-testing in the future.AbstrakPenelitian ini bertujuan untuk mengurai dan mensintesiskan perkembangan penelitian empiris faktor-faktor yang mempengaruhi independensi auditor. Systematic literature review ini menganalisis artikel yang te...
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Papers by syukriy abdullah