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', Kamaliah
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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Pengaruh pengawasan preventif, pengawasan detektif dan penganggaran berbasis kinerja terhadap efektifitas pengendalian anggaran (studi empiris pada skpd kabupaten kuantan singingi) Hendrawan, Jaka; ', Kamaliah; ', Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to look at the Effects of Preventive Monitoring, Surveillance Detective and Effectiveness Against Performance-Based Budgeting on Budgetary Control of the Regency Kuantan Singingi. The population in this study are all compulsory service Performance Accountability Report Government Agencies in the County Government Kuantan Singingi, Riau province, amounting to 29 offices. While the sample is employees who participate in the budgetary participation Kuantan Singingi District Government as a whole, amounting to 93 people. To test the hypothesis of the study used multiple regression analysis method with the help of SPSS software. The results show that preventive control does not significantly influence the effectiveness of budgetary control. While the detective monitoring and performance-based budgeting significantly influence the effectiveness of budgetary control with empirical studies on Kuantan Singingi district offices. Donations effect of preventive monitoring, supervision and performance-based budgeting detective on the effectiveness of budgetary control with empirical studies in the Kuantan district offices Singingi by 52.9%.Keywords: Effect of Preventive Monitoring, Surveillance Detective, Performance Based Budgeting and Budgetary Control Effectiveness.
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, TINGKAT SENIORITAS AUDITOR, KEAHLIAN AUDITOR, DAN HUBUNGAN DENGAN KLIEN TERHADAP AUDIT JUDGEMENT (Studi Pada Akuntan Publik di KAP Wilayah Sumatera) Fitriana, Rahayu; ', Kamaliah; ', Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to know the influence of the complexity of the task, the pressure of obedience, the level of seniority of the auditor, the auditor's expertise, and the relationship with the clients of audit judgement.This study population is auditor working in public accounting in the area of Sumatra. These studies use SPSS software to manipulate data. Sampling method in this research is the random sampling and the total number of respondents who made a sample on this research is as much as 48% (106 people)Results of the study prove that the complexity of the task, the pressure of obedience, expertise, and relationships with influential clients of audit judgement. While the level of seniority of the auditors audit against the judgement has no effect.Keywords: the complexity of the task, the pressure of obedience, the level of seniority of the Auditor, Auditor, Expertise and relationships with clients.
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABLE MODERASI Anugrah, Ichsan Satya; ', Kamaliah; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of time budget pressure, competence and independence of the quality of the audit with professional ethics as a moderating variable (studies on public accounting firm in Medan, Padang and Batam). Public accounting profession is responsible for raising the level of reliability of the financial statements. population of this research is the independent auditors who worked at the firm in theMedan, Padang and Batam. Sample selection of this research is done by using purposive sampling method, consisting of 20 office accountant who has been out of Medan, Padang and Batam with 100 auditors as respondents, and were recovered with complete answers obtained from 70 respondents. And processed using SPSS software version 20.0. The analytical method used is multiple regression analysis and analysis moderated system (MRA.) coefficient of determination was 74.6%, in the case of adjusted R-square. The results of this study using multiple regression test stated time budget pressure and Independence effect on audit quality, competence is not effect on audit quality. While using moderated regression analysis test no variables that affect on audit quality with professional ethics as a moderating variable.Keyword : Time Budget Pressure, Independence, Competence, Audit Quality and professional ethics
Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi padaperbankan di kota Pekanbaru Ananda, Riski Marisa; ', Kamaliah; L, Al-azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to examine the effect of participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support for performance of accounting information system.The population in this study is the banking companies in the city of Pekanbaru period 2014. The stastical method used to test the research hypothesis is a multiple regression using SPSS 17 software. Based on the results of t test with significance level α of 5%, it can be concluded that the size of the organization does not affect the performance of accounting information systems, While the participation of personnel information system, the capability of personnel information system, training and education of personnel information system, top management support effect on the performance of accounting information systems.Based on the results of testing the coefficient of determination is known that the value of Adjusted R Square 0.632, or approximately 63.2%. This means that the magnitude of the independent variables that proxy participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support can explain the dependent variable is the performance of accounting information systems at 63.2%, while the balance of 36.8% is explained by other variables not included in the study.Keywords:Participation of personnel information system, capability of personnel information system, training and education of personnel information system, organization size, top management support, performance of accounting information system.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPRITUAL, DAN KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI Herli, Fauzi; ', Kamaliah; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to know Empirically emotional quotient influence, the intelligence intellectuals, intelligence and spiritual intelligence to understanding accounting. This research data collection for using questionnaires . Questionnaire distributed, at 4 Universities that are in Pekanbaru, Riau University , University of Islam, Universitas Islam Negeri Riau Suska Riau, and University of Yellow Lancang, with the number of respondents each of them as much as 50 respondents every University. Based on the result to disseminate kuesionir collected sebanyak 132 questionnaires that can be processed. Data analysis done by using computer programs that help SPSS (Statistical Package For Social Science) Versi. 0.17 . A tool for analysis that used in this research multiple regression analysis is a double.Results of the study showed that the emotional quotient, the intelligence intellectuals, the intelligence and spiritual intelligence social influence on the understanding accounting. With the significant emotional quotient 0,000, intellectual 0,000, intelligence spiritual 0,029 and 0,000 social intelligence. The alpha of 0.05 . The R Square of 0.97 which means 97% independent software vendors variables affect the interplay between, while the rest of 3.0 percent is influenced by other factors outside this discussion such as teenage learning, attending seminars, training and also activities outside class, etc.Keywords : Emotional Quotient. Intellectual, the intelligence Spiritual, intelligence , understanding Accounting.
PENGARUH BEBAN KERJA, PELATIHAN DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris BPK RI Perwakilan Provinsi Riau) Dandi, Voedha; ', Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine and analyze the effect of workload, training, and time pressure to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksaan keuangan (BPK) Riau Province Representation. Collecting data of this study using a questionnaire submitted to 49 auditors. From questionnaires distributed 31 questionnaies (62%) ware completed and can be processed. The data of this study using primary data directly through a questionnaire and analyzed using SPSS version 20 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of his study Referring’s that 1) Variable workload does not affect the auditor’s ability to detect fraud with a value of t count< t table is -1.603 < 2.045 with 0,121 significant values greater than 0.05. 2) Variable time pressure does not affect the auditor’s ability to detect fraud with a value of t count < t table is -0.825< 2.045 with 0.416 significant value greater than 0.05. 3) Variable Training of the auditor’s ability to detect fraud with a value of t count > t table is 2,846> 2,045 wuth significant value 0.008 smaller than 0.05. Her great affect that the (Adjudted R2) by all four of these variables together against the dependent variable 35%,while the rest of 65% influenced by other variables not examined in this study.Keywords: workload, training,time pressure, and ,fraud detection ability of auditors.
PENGARUH PENGENDALIANINTERN, KOMITMEN ORGANISASI, SUMBER DAYA MANUSIA DAN GOOD GOVERNANCETERHADAP KINERJA INSTANSI PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kota Pekanbaru dan Kabupaten Kampar) Putri, Sonia Sischa Eka; ', Kamaliah; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of internal control, organizational commitment, human resources, and good governance on the performance of local government in District Government of Pekanbaru city and Kampar. The samples use were as manyas 57 people are respondents. The population in this study is 63 working units Pekanbaru and Kampar district. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression with the help of software SPSS version 20. The result showed that: (1) Internal Control has significant influence on the performance of local government, (2) Organizational Commitment has significant influence on the performance of local government, (3) Human resources has significant influence on the performance of local government, and (4) Good Governancehas significant influence on the performance government. From all the testingist done it can be concluded that the variables of internal control, organizational commitment, human resources, and good governance that it used to explain 64,4% of performance of local government variables. While there meaning 35,6% are influence do rexplained by other variables not included in this study.Keywords: Internal Control, Organizational Commitment, Human Resources, Good Governance, and performance.
PENGARUH SKEPTISME PROFESIONAL, KEAHLIAN AUDIT, LINGKUP AUDIT DAN ETIKA TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi Empiris Pada BPK Perwakilan Kepualauan Riau di Batam ) Suryani, Lili; ', Kamaliah; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research was conducted to determine the influence of Skeptisme Profesional, audit skills, audit scope and ethics to the In Giving Up Financial Statements Audit Opinion. In this research, researchers examined consideration granting audit opinion on the State Audit Board Office (BPK) RI Representative of Kepulauan Riau province by using the independent variables, namely Skeptisme Profesionalisme , audit skills, audit scope and ethics. The population in this research was all auditors who working on State Audit Board Office (BPK) RI Representative of Kepulauan Riau province. The primary data collection method used is the methode of questionnaires distributed to respondent , the sampling technique is by Sensus sampling with total sample of 34 respondents. The data analysis techniques used in this research is the technique of multiple linear regression analysis. The results of hypothesis testing in this research indicate that the variable Skeptisme Profesionalisme, audit skills, audit scope and ethics have significant impact on the prevision of audit opinion. Simultaneously, the variables independence, audit skills, audit scope and ethics and significant impact on the privision of an audit opinion.Keyword : audit opinion, Skeptisme Profesionalisme, audit skills, audit scope, ethics
Pengaruh risiko audit, materialitas, prosedur review dan kontrol kualitas, dan komitmen profesional terhadap prematur sign off (studi empiris pada kantor akuntan publik di pekanbaru dan padang) ', Trinaldi; ', Kamaliah; A, Al-azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The study aimed to examine the effect of audit risk, materiality, review procedures and quality control and auditor’s professional commitment that can affect the premature sign off audit procedures.The sample of this research are 51 auditors. Data were collected through a survey to auditors in KAP Pekanbaru and Padang area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test,determintion koefficient test, and f test with program software SPSS.The results ofthis study found that audit risk, materiality, review procedures and quality control and auditor’s professional commitment variables have a effect on premature sign off.Keywords : premature sign-off, audit risk, review procedures and quality control,materiality, and professional commitment
Analisis faktor-faktor yang mempengaruhi price earning ratio pada perusahaan manufaktur yang bursa efek indonesia 2007-2011terdaftar di Ramadhani, Gesha; ', Kamaliah; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The stock market is an indicator of the progress of a country's economyand to support economic development the country concerned. Various role of capital markets in a country that is as a facility to do the interaction between buyer and seller to determine the stock price. one analysis tool in the assessment of the stock price is Price Earning Ratio (PER). This study aims to examine the factors DER, ROE, PBV and Size of Price Earning Ratio (PER) on manufacturing companies listed in Indonesia Stock Exchange for 2007 - 2011.This study used the entire population of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2007 until 2011, a total of 33 companies. Sampling was conducted with a purposive sampling technique. This study uses secondary data obtained from the publication of Indonesian Capital Market Directory (ICMD). The analysis technique used in this study is the technique of multiple linier regression analysis, Goodness of Fit Test and using the t-statistic for testing the partial regression coefficient with the 5% confidence level.In the classical assumption test results showed that there were nodeviations classical assumption, this shows that the available data has been qualified to use multiple linier regression model. From this reseach the following conclusion : the DER variable has positive and significant effect on PER, variabel ROE has negative and significant effect on PER, PBV variable has positive and significant effect on PER, Size variable has not significant effect on PER. Regression equation obtained is PER = 7,405 + 1,178 DER – 4,240 ROE + 2,414 PBV + 0,022 SIZE. Coefficient of determination (adjusted 2) is 16,0 % which means 16,0 % of PER is influenced by the independent variables, whereas the remaining balance of 84,0% is explained by other variable not prensented in the study.Keywords : Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Equity (ROE), Price Book Value (PBV) dan Size
Co-Authors ', Azhari ', Azhari S ' ', Jaka Hendrawan ', Susilatri ', Trinaldi Ahmad Rifqi Al-azhar A Al-azhar L Alfiati Silfi Anugrah, Ichsan Satya Dandi, Voedha Devi Safitri Edfan Darlis Elfi Ilham Fauzi Herli Gesha Ramadhani Jaka Hendrawan Lexinta Kinanti Lili Suryani Mitha Elistha Nasrizal Akbar Rahayu Fitriana Raja Putri Delima Rheny Afriana Hanif Riski Marisa Ananda Sonia Sischa Eka Putri Stephanie Amelia Handayani Barus, Stephanie Amelia Viorita Virsanita Yuneita Anisma