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Amries Rusli Tanjung
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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD di Kabupaten Kepulauan Anambas ) Harnoni '; Amries Rusli Tanjung; Edfan darlis
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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Abstract

This study aimed to test the effect related to human resource capacity, utilization of information technology, and internal control systems of the quality of the financial statements of local government finance in Anambas Island. Data was collected by distributing questionnaires to the respondents. Population in this research is the employee who works on regional work units (SKPD) Anambas Island involved in the preparation of the financial statements, the journal of samples taken at 81 people. The data analysis technique used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 20.0.These results indicate two variables affect the quality of financial reports and only one variable that does not have an influence on the quality of financial reporting. Two variables that affect the capacity of human resources, internal control system. While the use of information technology has no effect on the quality of local government financial reports.Keyword: Human resource, technology, internal control systems, and financial Statement.
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN PENGENDALIAN INTERNAL TERHADAP TRANSPARANSI PELAPORAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Tryoandha Mashunri; Amries Rusli Tanjung; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine directly the influence of external pressure, environmental uncertainty, management commitment, and internal control over the application of transparency of local financial reporting. This research was conducted in Indragiri Hulu Regency. The population in this research is 25 SKPD of Indragiri Hulu Regency. The number of samples of this study was 46 respondents. The research method used in this research is purposive sampling, while the data processing method used in this research is path analysis using SPSS 24.00 software to process the data. The results of this study indicate that external pressure affects the implementation of local financial reporting with a significant value of 0.038 (<0.05). Environmental uncertainty affects the implementation of local financial reporting with significant value of 0.038 (<0.05). Management commitment has an effect on the implementation of local financial reporting with significant value equal to 0,027 (<0,05). And internal control affects the implementation of local financial reporting with significant value of 0.000 (<0,05).Keywords : external pressure, environmental uncertainty, management commitment, internal control, local financial reporting, transparency
PENGARUH KOMPETENSI, KOMPLEKSITAS TUGAS, SKEPTISISME PROFESIONAL, INDEPENDENSI DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT AUDITOR BADAN PEMERIKSA KEUANGAN (BPK) REPUBLIK INDONESIADAN BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN PROVINSI Cudtia Lizka Abdika; Amries Rusli Tanjung; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of competence, complexity, professional skepticism, independence and emotional intelligence of the quality audit at the Supreme Audit Agency (BPK) of the Republic of Indonesia and the Finance and Development Supervisory Agency (BPK) Representative Riau Province. The population in this study were all auditors working at the Supreme Audit Agency (BPK), amounting to 117 auditors and the Audit and Development Agency (BPK) Representative Riau province, amounting to 58 auditors. The sampling technique using sample selection method ( purposive sampling method). Criteria sample used was Auditors who have worked more than 2 years at the Supreme Audit Agency (BPK) and the Supreme Audit Agency (BPKP) Representative Riau province and number as many as 115 people. The results showed that the variable competence, complexity, professional skepticism significant effect on audit quality on the Supreme Audit Agency (BPK) and the Supreme Audit Agency and development (BPK) Representative Riau Province. While variable independence and emotional intelligence has no effect on audit quality were significant at the Supreme Audit Agency (BPK) and the Supreme Audit Agency and development (BPK) Representative Riau Province.Keywords: Competence , Complexity , Professional Skepticism , Independence , Emotional Intelligence and Quality Audit.
PENGARUH RASIO KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL TABUNGAN MUDHARABAH (Pada Bank Umum Syariah yang listing di Bank Indonesia Periode 2010-2014) Oetari Andari Prakoso; Amries Rusli Tanjung; Rusli &#039;
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 aim of this study was to examine the Influence of CAR, ROA, ROE, NPF and BOPO On Profit Sharing of Mudharabah Savings on IslamicBank listing in BI period 2010-2014. The population in this study are all Islamic Banks in Indonesia are still in operation during the years 2010-2014 a total of 11 companies. Based on specified criteria, the company earned 11 Islamic Banks were used as samples in this study. This study uses secondary data in the form of publication of financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) there is no significant effect Capital Adequacy Ratio on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,163 > 0,05. 2) There is no significant effect return on assets on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,070 > 0,05. 3) There is a significant effect Return On Equity on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,040 < 0,05. 4) There is a significant influence NPF on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,037 < 0,05. 5) There is a significant effect BOPO on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,002 < 0,05. Based on the results of research on simultaneous test it was concluded that there was an effect of CAR, ROA, ROE, NPF, and BOPO together towards Profit Sharing of Mudharabah Savings in Islamic Banks.Keywords: Performance, Financial, Savings, Mudharabah, and Listing
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, KUALITAS APARATUR PEMERINTAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN (Studi pada Organisasi Perangkat Daerah ( OPD ) Kota Pekanbaru) Winda Amelia; Amries Rusli Tanjung; Azhari S
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 examine the effect of area financial accounting system, quality of government officials and control activities of financial accountability. The population in this study are all Regional Organizations (OPD)’s City of Pekanbaru. Sample of regional organizations in this study as many as 30 Regional Organizations. While the data processed in this study as many as 90 of data where the data obtained from three employee of each of these Regional Organizations. Data analysis technique used is multiple linear regression analysis were processed with SPSS Windows 19. The results show that area financial accounting system the t (3.758)> t table (1.987) and significant (0.000) <(0.05), quality of government officials that t arithmetic (2.767)> t table (1.987) and significant (0.007) <(0.05), control activities t (2.435)> t table (1.987) and significant (0.009) <(0.05). Area financial accounting system, quality of government officials and control activities affect financial accountability amounting to 62.9%. While 37.1% is influenced by other variables not examined in this study.Keywords: System, quality, activities and accountability
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI STAF AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD Kota Dumai) Tengku Asri Yunita; Amries Rusli Tanjung; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of applying government accounting standards, internal control system and the competency of accounting staff to the quality of local government financial reports statement of the regency government of Dumai. Research was conducted at “satuan kerja perangkat daerah”(departements of the reregency government of Dumai). The population in this study is a staff / employees who are involved in the process of preparing financial statements. Sample collection technique using purposive Sampling and the respondents totalled 78 people. The type of data used are primary data. The collection of data by way of a questionnaire. Data were analyzed using multiple linear regression analysis with SPSS version 20.00.The results showed that the application of the accounting standards of governance, internal control system and the competence of accounting staff positive and significant impact on the quality of local government financial reports Kota Dumai. The coefficient of determination shows the effect of the application of the accounting standards of governance, internal control system and the competence of accounting staff positive and significant impact on the quality of local government financial statements amounted to73.4%.Keywords: Accountancy, Control, Competency, and Financial Statement
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009-2011 Zahrawani &#039;; Amries Rusli Tanjung; Sem Paulus Silalahi
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 find out empirical evidence of the affectof corporate governance mechanisms and firm size to earnings management in manufacturing companies. The variable examined in this research is institutional ownership, managerial ownership, proportion of independent board of commissioners, board of commissioner, audit committee, audit quality were measure by industry specialize audit firm, and firm size. Earning management measured with real earning management. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange on period of 2009-2011. Total sample in this research are 43 companies that selected with purposive sampling method. The analysis method of this research using multiple regression and statistic descriptive. The results of this research indicate that proportion of independent board of commissioners and quality were measure by industry specialize audit firm, had significant influence to earning management. Whereas institutional ownership, managerial ownership, board of commissioner, audit committee and firm size had not significant influence to earning management.Keyword : Earnings Management, Institutional Ownership, ManagerialOwnership, Proportion of Independent Board of Commissioners, Board of Commissioner, Audit Committee, Audit Quality were measure by Industry Specialize Audit Firm, Firm Size
Pengaruh corporate governance dan karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility (CSR) di dalam Sustainability Report Dian Kusuma; Amries Rusli Tanjung; Edfan Darlis
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 examine the effect of corporate governance and firm characteristics on the extent of corporate social responsibility disclosure in sustainability report. Elements of corporate governance that are used to test are Independent Commissary proportion, foreign ownership proportion and institutional ownership proportion. Then, for the characteristics of firm using firm size, firm age and industry type.The population in this study was all companies listed on the Stock Exchange in 2009 until 2011. The sample was determined by the purposive sampling method and obtain 12 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study concluded that: (1) Independent Commissary proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.855 and significance value 0.159> 0.05, ( 2) foreign ownership proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.001 and significance value 0.647> 0.05, ( 3) institutional ownership proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.002 and significance value 0.233> 0.05, (4) firm size has no effect on CSR disclosure in SR with the coefficient β is positive 0.001 and significance value 0.980 > 0.05, (5) firm age has a positive effect on CSR disclosure in SR with β coefficient is positive 0.021 and significance value 0.003> 0.05, and (6) industry tipe has a positive effect on CSR disclosure in SR with β coefficient is positive 0.385 and significance value 0.004.Keywords: Corporate Governance, Corporate Characteristics, CSR, Sustainability Report
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, KETIDAKPASTIAN LINGKUNGAN,KOMITMEN ORGANISASI, DAN REWARD SEBAGAI VARIABEL MODERATING PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI PROVINSI RIAU Sinta Tiara Putri; Amries Rusli Tanjung; Mudrika alamsyah Hasan
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 aimed to examine the effect of budgetary participation and information asymmetry, environmental uncertainty, organizational commitment and reward as moderating variable towards budgetary Slack at government institution in Riau Province. The population in this study are all government agencies in Riau Province, totaling 39 units. To determine sample is using purposive sampling method, the respondents of this study is the managerial planning, coordination, evaluation, supervision, staffing, negotiation and representation of each government institution inRiau Province. The number of samples to be taken from this population is as much as 78 respondents. Analysis of data using models Moderated Regression Analysis (MRA). The study states that the hypothesis testing results show that the budgetary participation and the budgetary participation moderated by organizational commitment has a significant influence on budgetary slack in the province of Riau. Budgetary participation moderated by budget asymmetry, budgetary participation moderated by environmental uncertainty, and the budgetary participation moderated by reward does not affect significantly to the budgetary slack in government institution of Riau Province.Keywords: Budgetary, Slack, Commitment, and Reward
PENGARUH LOCUS OF CONTROL, PENGALAMAN AUDITOR, DAN ETIKA PROFESIONAL TERHADAP PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT Aprilla Shinta Uli; Amries Rusli Tanjung; Sem Paulus
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 analyze and to test the influence locus of control, audit experience, and professional ethical to audit behavior in an audit conflict situation. The research has been done in Pekanbaru with auditor respondent working for public accountant company. Retrieval of sample has been using convenience sampling. Number of questionnaires propagated was 80 copies but only 55 copies question returned. The data were analysis for hypothesis tester was done with multiple regression. The result of research the variabel locus of control, audit experience, and professional ethics have significantly influence to audit behavior in an audit conflict situation.Keywords : locus of control, audit experience, professional ethic and audi conflict situation.
Co-Authors Al Azhar A Alfiati Silfi Alfiati Silfi Aprilla Shinta Uli Arpita Arpita Aulia Ramadona Azhari S Azwir Nasir Azzahra Dita Reminda Cudtia Lizka Abdika Delcia Oktora Desi Hariani Desti Monika Uli Dian Kusuma Edfan Darlis Edyanus Herman Halim Egrinaen Mauliziska Nugraheni Eka Hariyani Elpista Tarigan Enni Savitri Erikson Simamora Evind Glynis Harnoni &#039; Julita &#039; Julita Saidi Kamaliah Kamaliah Ketut Tirtayasa MARIA BINTANG Maya Laura Mudrika Alamsyah Hasan Nasrizal Nasrizal Novita Indrawati Novita Indriana Nurul Fathia Oetari Andari Prakoso Patricia Martha Lena Prima Yuslina Putri Annisa Rani Munik Munika Rian Noprizal Rima Aprisa RM Riadi Rusli &#039; Sem Paulus Sem Paulus Silalahi Sinta Tiara Putri Sri Indrastuti Susilatri - Tengku Asri Yunita Tryoandha Mashunri Volta Diyanto W Djuanda Wiwik Anggraini Yani Zulvina Yenni Elmar Yesi Mutia Basri Yulia Safitri Zahrawani &#039;