19 10 15608 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Diantimala, Yossi; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2010-07-01 Description An account of the resource This paper is aimed to examine the difference of earnings management between firms audited by Big Four Auditor and firms audited by non-Big Four Auditor. Sample is randomly selected of non-financial firm listed at Indonesia Stock Exchange period 2009.  Earnings management is measured by working capital accruals. Auditor reputation is measured by dummy variable Big Four Auditors and Non-Big Four Auditors. Hypothesis test is done by applying Independen Sample T-Test. The result shows that mean of accruals of firms audited by Big Four Auditor is higher than mean of accruals of firms audited by Non-Big Four Auditor. But, the accruals not statistically significant.      Keywords: earnings management, auditor reputation, Big Four versus Non-Big Four Auditors. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/334 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/334/319 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 123-129 1693-3397 1693-3397 Title A name given to the resource MANAJEMEN LABA DAN REPUTASI AUDITOR Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Priantana, Riha Dedi; Fakultas Ekonomi Universitas Syiah Kuala Yustian, Ade; Alumni Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2011-01-01 Description An account of the resource 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. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/425 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/425/394 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi; 65-78 1693-3397 1693-3397 Title A name given to the resource PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Hafasnudin, Hafasnudin; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2008-07-01 Description An account of the resource      The purpose of study is to describe about the money market of syariah that must be designed in order to facilitate debitor and creditor make transaction which based on syariah principle. Insider trading, promissory note/commercial bank, aggregate purchase restriction, free riding restriction, margin trading, short selling and margin trading as well as others instruments are the examples that must be managed in the money market of syariah Keywords: Money market, insider trading, promissory note,free riding restriction, margin trading. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/300 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/300/285 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi; 143-156 1693-3397 1693-3397 Title A name given to the resource RANCANG BANGUN PASAR FINANSIAL SYARIAH Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Suparno, Suparno; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2010-01-01 Description An account of the resource The purpose of this study is to examine the effect of inflation and liquidity ratio simultanously  and partially on the risk level of syariah stocks of public companies registered in Indonesia Stock Exchange (BEI).The research population is all shariah companies listed in Jakarta Islamic Index (JII) from January 2004 to December 2005 continuously and they report their financial statement at that period. As a result, there are only 15 companies used for further analysis.    The hypothesis testing confirms that the level of inflation and liquidity ratio affect simultaneously as well as partially on risk of syariah stocks with regression coefficient β1= 5,767 and β2= -0.018. Keyword: Inflation ratio, liquidity ratio and risk rate of syariah stock Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/325 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/325/310 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah & Riset Akuntansi; 1-9 1693-3397 1693-3397 Title A name given to the resource TINGKAT INFLASI DAN RASIO LIKUIDITAS TERHADAP RESIKO SAHAM SYARIAH Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Nadirsyah, Nadirsyah; Fakultas Ekonomi Universitas Syiah Kuala Indriani, Mirna; Fakultas Ekonomi Universitas Syiah Kuala Usman, Iskandar; Badan Pemeriksaan Keuangan Perwakilan Provinsi Aceh Date A point or period of time associated with an event in the lifecycle of the resource 2011-07-01 Description An account of the resource This research is done at BPK branch office Aceh Province  which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially.        Responden of this research is auditors at BPK branch office Aceh Province.  The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling with 56 auditors samples of populations 99 auditors who is taken at stratified random sapling. Technics of data analysis  used is multiple linears regression.       Result of this research indicate that the time budget audit, complexsity of audit document and auditor experience by simultaneously have significan influence toward judgement audit sampling. By partially just time budget audit have significan influence toward judgement audit sampling, but complexsity of audit document and auditor experience do not have significan influence toward judgement audit sampling.  Keyword : time budget audit, complexsity of audit document, auditor experience and judgement audit sampling. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/593 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/593/502 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 176 – 186 1693-3397 1693-3397 Title A name given to the resource PENGARUH ANGGARAN WAKTU AUDIT, KOMPLEKSITAS DOKUMEN AUDIT DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA BADAN PEMERIKSAAN KEUANGAN (BPK) REPUBLIK INDONESIA PERWAKILAN PROVINSI ACEH Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala Chairunnisa, Sephi; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-07-01 Description An account of the resource This research aims to study was done in order to test : ( 1 ) the effect of the application areas of financial accounting , financial reporting quality control , and budget goal clarity on accountability Aceh government performance , ( 2 ) the effect of the application of financial accounting performance accountability of government to the regions of Aceh , ( 3 ) the effect on the financial statements of the quality control performance accountability Aceh government , ( 4 ) the influence of budget goal clarity on government performance accountability Aceh .The population in this study were all officials involved in financial processes, reporting and budget consisting of the Head of Division (Head ) and Reporting Program, Head of Section ( Kasi ) monitoring , evaluation and reporting , and the Head of Sub- section ( Kasubbag ) finances . The selection is done by using the population census methods, namely the method of election of the population used to examine all the elements that exist in the target area or researchThe results showed that the application of the area of financial accounting, financial reporting quality control , and clarity of the budget targets simultaneously affect the performance accountability of government agencies in Aceh . The application areas of financial accounting effect on performance accountability Aceh government agencies. Oversight of financial reporting quality effect on performance accountability of government agencies in Aceh . Budget goal clarity does not affect the performance accountability of government agencies in Aceh .Kata Kunci : Application of Regional Financial Accounting, Control  of  financial statement  quality, Budget target Clarity , Performance Accountability Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1367 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1367/1248 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 150-174 1693-3397 1693-3397 Title A name given to the resource AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Indriani, Mirna; Fakultas Ekonomi Universitas Syiah Kuala Adryan, Reza; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2009-01-01 Description An account of the resource The purpose of this research was to examine the effect of Information system quality; reliability, ease of use, flexibility, functionality, to user satisfaction. Responsees were collected from 392 user in three groups;  lectures, operator system information and students of economics faculty  universitas Syiah Kuala. The research hypotheeses were analyzed using multiple regresion.The result show reliability,  flexibility, and functionality  have strong influence   on user satisfaction. While variable  ease of use  doesn’t influence  on    user satisfaction. Keywords: information system; quality, reliability, ease of use, flexibility, functionality, and user satisfaction. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/316 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/316/301 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi; 79-92 1693-3397 1693-3397 Title A name given to the resource KUALITAS SISTEM INFORMASI DAN KEPUASAN PENGGUNA SISTEM INFORMASI PERGURUAN TINGGI UNIVERSITAS SYIAH KUALA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Putra, Iman Rafiyal; Fakultas Ekonomi Universitas Syiah Kuala Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-01-01 Description An account of the resource The purpose of this research is to obtain empirical evidence of how the average abnormal stock returns before and after the announcement of cash dividend, whether announcements of increasing cash dividend,  constant  cash dividend, and decreasing cash dividend on listed companies at  the Indonesia Stock Exchange.This research uses census method. The research population are 51 companies. Abnormal return is measured based on individual stock returns using market returns. Individual stock return is obtained from the daily closing price and market return is measured using the Composite Index of BEI. The results show that: (1)  the average abnormal stock return 10 days after the announcement of increasing cash dividends s is not higher than the average abnormal stock return 10 days before the announcement of increasing cash dividend  (0.00460 <0.00519), (2) the average abnormal stock return 10 days after the announcement of constant cash dividends is not higher than the average abnormal stock return 10 days before the announcement of constant cash dividend (0.00098 <0.01617), (3) the average abnormal stock return 10 days after the announcement of decreasing cash dividend is not lower than the average abnormal stock return 10 days before the announcement of decreasing cash dividend (0.00151> 0.00026). The conclusion of this research is that the announcement of cash dividend does not give abnormal return to investors. Keywords: Dividend announcement, abnormal return, increasing cash dividend, constant cash dividend, and decreasing cash dividend Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1317 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1317/1200 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi; 40- 53 1693-3397 1693-3397 Title A name given to the resource REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN KAS (Studi pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Arfan, Muhammad; Fakultas Ekonomi Unsyiah Antasari, Ira; Alumni Fakultas Ekonomi Unsyiah Date A point or period of time associated with an event in the lifecycle of the resource 2008-01-01 Description An account of the resource      The Objective of this research is to examine and analyze the influence of size, growth, and profitability, both simultaneously and partially, toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange. The research type used is verificative research by sample method.     The result of this research shows that simultaneously size, growth, and profitability has significant influence toward earnings response coefficient on listed companies from the manufacturing sector at the Jakarta Stock Exchange, but partially only growth has significant influence toward earnings response coefficient. Keywords: Size, growth, profitability, and earnings response coefficient. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/278 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/278/264 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi; 50-64 1693-3397 1693-3397 Title A name given to the resource PENGARUH UKURAN, PERTUMBUHAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA PADA EMITEN MANUFAKTUR DI BURSA EFEK JAKARTA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Jalaluddin, Jalaluddin; Fakultas Ekonomi Universitas Syiah Kuala Ibad, Khairul; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2010-01-01 Description An account of the resource 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. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/330 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/330/315 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah & Riset Akuntansi; 84-99 1693-3397 1693-3397 Title A name given to the resource PENGARUH ENVIRONMENT CONTROL TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA PEMERINTAH (Studi Empiris pada SKPD Di Kabupaten Aceh Besar) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article