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PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS, GENDER, DAN MATERIALISME SEBAGAI VARIABEL MODERASI (Studi pada WP OP yang Melakukan Kegiatan Usaha atau Pekerjaan Bebas di Pekanbaru) Hafizhah, Ihsanul; Basri, Yessi Mutia; ', Rusli
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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The objective of the study therefore is to examine the relationship between money ethics and tax evasion as well as investigating the moderating effect of religiosity (intrinsic and extrinsic), gender, and materialism on the relationship . The population in this study is individual taxpayer that conducting business or employment free in Pekanbaru. Data this study uses primary data directly through a questionnaire. The data were analyzed to test the hypothesis using a simple linear regression analysis and Moderated Regression Analysis (MRA). Results from this study indicate that the first, the money ethics was related to tax evasion with t count 3,260,<t table 2,002 and significant 0,002>0,05. Second, intrinsic religiosity was moderate the relationship between money ethics and tax evasion with t count (-2,379),<t table (-2,003) and significant 0,021>0,05. Third, extrinsic religiosity was not moderate the relationship between money ethics and tax evasion. Fourth gender was moderate the relationship between money ethics and tax evasion with t count (-2,758),<t table (-2,003) and significant 0,008>0,05, the fifth materialism was moderate the relationship between money ethics and tax evasion with t count 8,010,<t table 2,003 and significant 0,000>0,05.Keywords: Tax Evasion, Money Ethics, Religiosity, Gender,and Materialism

Pengaruh Pengumuman Right Issue Terhadap Tingkat Keuntungan Pada Saham Perbankan Dan Lembaga Keuangan Di Bursa Efek Indonesia ', Rusli
Jurnal Ekonomi Vol 18, No 03 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This main objective of this study is to examine the empirically divestiture and alliance transactionsannouncement shown in the abnormal returns of company who doing that transactions. Particularly,this study test the implication of the divestiture and alliance transactions characteristic andcompany`s characteristic who doing that transactions reflected by return and abnormal returnsduring event windows. This study uses bank and financial company who listed in Bursa EfekIndonesia (BEI) during period 1999-2006.Hypothesis testing uses T-Test Independent to known empirically divestiture and alliance transactionsannouncement shown in the abnormal returns of company who doing that transactions.

PENGARUH KEJELASAN SASARAN ANGGARAN, KESULITAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kinerja Perangkat Daerah Kabupaten Pelalawan) Yulianti, Reni; ', Hardi; ', Rusli
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 aimed to determine the effect of budget goal clarity, budget goal difficulty, accounting control and reporting system to the accountability of local government institution in Pelalawan. This study used a survey method of work units in Pelalawan. The sample was 128 respondents. The population in this study was 32 offices in Pelalawan District on education. Type of the data was primary data with the method of data collection by using questionnaires. The method of data analysis in this study was multiple regression (multiple regression) by using software SPSS version 17.0. Based on the results of simultaneous test showed that budget goal clarity, budget goal difficulty, accounting control and reporting system gave significantly affect to the accountability of government institution. The degree of influence of each independent variable on the dependent variable can be determined by doing partial test (t-test). The results showed that variable budget goal clarity, budget goal difficulty, accounting control and reporting system had a significant effect on performance accountability of government institution.Key words: budget goal clarity, budget goal difficulty, accounting control, reporting system and performance accountability of government institution

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MELAKSANAKAN KEWAJIBAN PERPAJAKAN OLEH WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UMKM DI KOTA PEKANBARU (Studi Empiris Pada KPP Pratama Pekanbaru Tampan) Yunita, Ria; Ratnawati, Vince; ', Rusli
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 wheter there a relationship among taxplayer awareness, knowlage, understanding and modernizations of the tax administration system on the willingness to implement tax obligations. The data was obtained from individual who works on Small and Medium Enterprices (SMEs) in Pekanbaru consisting of District Tampan, District Payung Sekaki, District Marpoyan Damai, District Rumbai and District Rumbai Coastal that the total number of units of micro, small and medium entreprises is 8832 units . The number of questionnaires distributed 100 pieces of questionnaires. But eventually that can be used for further analysis of questionnaires is 77 questionnaires. Use the method of sampling is convenience sampling This study used Partial Least (PLS) in test validity. The results of this study were obtained awareness t hitung > t tabel (6.49 > 1.993), knowledge t hitung > t tabel (6.68 > 1.993), understanding t hitung < t table (0.18 < 1.993), and the modernization of the tax administration system t hitung > ttabel ( 3.01 > 1.993). The result indicate that awareness, knowlage and the modernization of the tax administration system has positive on the implement tax obligations. However, understanding negatively affect the willingness to implement tax obligations.Keywords : Awareness, Knowledge, Understanding, Modernization and Willingness

PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN, PEMAHAMAN REGULASI DAN PENGALAMAN TERHADAP PERAN ANGGOTA DEWAN DALAM PENGAWASAN KEUANGAN DAERAH (Studi Pada DPRD Pemerintahan Provinsi Riau) Kharimah, Firda; Tanjung, Amries Rusli; ', Rusli
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 research aims to analyze of influencing of knowledge legislators about budgeting, understanding the regulation and experience to the role of legislators in the area of financial supervision. Object of this research is DPRD Riau Province. There are forty four questionnaires were sent, but only forty four questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined influencing of knowledge legislators about budgeting, understanding the regulation and experience to the role of legislators in the area of financial supervision. The results of this research showedinfluencing of knowledge legislators about budgetinghas an effect tothe role of legislators in the area of financial supervision with 0,000 significance, understanding the regulation has an effect tothe role of legislators in the area of financial supervision with 0,002 significance and experiencehas an effect tothe role of legislators in the area of financial supervisionwith 0,000 significance. The results of this research also showed that coefficient R square is 72,2%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: Knowledge, Budgeting, Regulation, Experience, and Supervision

PENGARUH PERSEPSI YANG BAIK ATAS SISTEM PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas yang T Sormin, Esra Aprilya; ', Zirman; ', Rusli
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 research aimed to examine the effect of the good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service through the awareness of paying taxes. This research applied a survey method and its population is whole of the individual taxpayer is registered in the primary tax office Dumai. the sampling technique using purposive sampling method and determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using spss 20. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that the effect of good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service have effect on willingness to pay taxes.Keywords: good perception, pay taxes awareness, tax regulation, quality of service and awareness of paying taxes.

PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH (Studi pada SKPD Kabupaten Siak) ', Istiqomatunnisa; Tanjung, Amries Rusli; ', Rusli
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 research aims to test the influence of good governance, internal control and leadership style on performance of local government city of Siak. This research was curried out on the units of works devices of Siak. The population in this research is the employees who work in a work unit of the devices area. The technique used is the sample of purposive sampling. The respondents in this study is echelon officer III and IV. The sample used in this study as much as 75 respondents. Statistical methods are used to test the hypothesis of the research is the analysis of multiple linear regression using the software spss version 21.0.The result of this study indicate that the variable are good governance variables affect the performance of local government with a regression coefficient of 0,239 and 0,024 significant value (alpha<0,05) of tcount>ttable that is 2,300>1,994. Internnal controlvariables affect the performance of the local government with a regression coefficient of 0,173 and 0,007 significant value (alpha<0,05) this shown by the result of tcount>ttable that is 2,788>1,994. And leadership style affect the performance of the local government, with a regression coefficient of 0,480 and 0,012 significant value (alpha<0,05) this shown by the result of tcount>ttable that is 2,578>1,994. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,364. This shows that the influence of the independent variables in the dependent 36,4% and the remaining 63,4% influenced by othe variables.Keywords: Good governance, internal control, leadership style, local government permormance

PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kap Di Pekanbaru Padang dan Batam) Patria, Rifki; Nur DP, Emrinaldi; ', Rusli
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 research aims to analyze and gets empirical prove of role conflict and role ambiguity to auditor performance with emotional quotient as moderating variable. Respondens in this research are auditors who work in public accounting firm at Pekanbaru, Padang and Batam. There 95 auditors from19 accounting firm were visited. The method of determining the sample is by using purposive sampling method, while the data processing methods used are multiple regression analysis by using SPSS version 17.00 as the software for processing data.The results of this research indicate that role conflict significantly influence auditor performance but role ambiguity does not have significant influence to auditor performance. Emotional quotient is a moderating variable between influenced of role conflict to auditor performance but it cannot be moderating between role ambiguity to auditor performance.Keyword: Role conflict, role ambiguity, emotional quotient and auditor performance

PENGARUH SOSIALISASI PAJAK, PEMERIKSAAN PAJAK DAN SUNSET POLICY JILID II TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DI KPP MADYA PEKANBARU Rahman, Opnita; Ritonga, Kirmizi; ', Rusli
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 research aimed to find out whether tax socialization, tax inspection and sunset policy have a significant influence to income tax receivable in Madya Pekanbaru Tax Authority. The population in this study are all registered tax prayer in Madya Pekanbaru Tax Authority.The Number of samples in this study were 155 respondents in Pekanbaru area. Samples were selected by using purposive sampling which the criteria. Data collection was conducted by distributing 206 questinary, however only 155 questionnaires were replied by using purposive sampling method. The analytical tool used in this study was Statistical Package for the Social (SPSS). Tax socialization positive and significant impact on income tax receivable. T test 8,283 with a significance value < 0,05 so H1 accepted. Tax inspection positive and significant impact on income tax recevaible. T test 2,521 with a significance value < 0,05 so H2 accepted. Sunset policy positive and significant impact on income tax receivable. T test 3,425 wit a significance value < 0,05 so H3 accepted. Based on the result of data analysis known that the tax socialization, tax inspection and sunset policy affect significantly positive on the income tax receivable.Variable tax socialization, tax inspection and sunset policy can be used to explain to the income tax receivable of 54,7%Keyword: socialization, inspection, policy, income tax

PENGARUH TIME PRESSURE, AUDIT RISK, PROFESSIONAL COMMITMENT, REVIEW PROCEDURE AND QUALITY CONTROL DAN SELF ESTEEM IN RELATION TO AMBITION TERHADAP TERJADINYA PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT(PREMATURE SIGN OFF) (Studi Empiris pada Kantor Akuntan P Sitorus, Santa Ulina; ', Zirman; ', Rusli
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 examines the influence of time pressure, audit risk, professional commitment, review procedure and quality control and self esteem in relation to ambition to premature sign-off of audit procedure of Public Accountant Firms. Respondents in this study are auditors who worked for public accounting firm in Riau, Padang, Medan. The samples in this study are 120 auditors from 30 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and use SPSS version 17.00 as the software for processing the data. The result shows that the time pressure, audit risk, positively and significantly influences to premature sign-off of audit procedure. Professional commitment, review procedure and quality control and self esteem in relation to ambiton, negatively and significantly influences to premature sign-off of audit procedure.Keyword: Time Pressure, Professional Commitment, Review Procedure and Quality Control, Self Esteem in Relation to Ambition and Premature Sign-Off of Audit Procedure.

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