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Amries Rusli Tanjung
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE AUDITOR DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan yang Termasuk Dalam Indeks Kompas 100 Tahun 2014 Bursa Efek Indonesia) Rima Aprisa; Amries Rusli Tanjung; Alfiati Silfi
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 aims to examines the influence of firm size, profitability, auditor type and industry type to the intellectual capital disclosure. The sampel used is secondary data from the Indonesia Sock Exchange (IDX) by using annual report of 100 companies that listed in index kompas 100 in 2014. The method of determining the sample is by using purposive sampling method, while the data processing method used in this study is the multiple regression analysis. The result of this study indicates: (1) firm size has a significant influence toward the intellectual capital disclosure with significance value 0,022, (2) auditor type has a significant influence toward the intellectual capital disclosure with significance value 0,000, (3) industry type has a significant influence toward the intellectual capital disclosure with significance value 0,004, (4) but profitability does not have a significant influence toward intellectual capital disclosure.Keywords: intellectual capital disclosure, firm size, profitability, auditor type, and industri type.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN BLOCKHOLDERS TERHADAP EARNINGS MANAGEMENT (Studi Pada Emiten Sektor Manufaktur di Bursa Efek Indonesia) Yani Zulvina; Amries Rusli Tanjung; Julita Saidi
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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Abstract

This study aimed to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Blockholders to Earnings Management. The population in this study are manufacture company that listed in Indonesian Stock Exchange. Sampling was conducted using a purpossive sampling method and number of sampling is 36-years financial statements.. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 17 version. Based on the formulation of the problem and hypotheses that have been built as well as the analysis of the results, it can be concluded that the independent commissioners, audit committee and blockholders simultaneously affect the earnings management, meaning jointly Independent Commissioners, Audit Committee and Blockholders can reduce Earnings Management. Thus, the Independent Commissioner, Audit Committee and Blockholders together (simultaneously) can improve the quality of financial reporting issuers manufacturing in Indonesian Stock Exchange.Keywords : Independent Commissioners, Audit Committee, Blockholders, and Earnings Management.
Pengaruh investment opportunity set (IOS), mekanisme good corporate governance dan reputasi KAP terhadap kualitas laba perusahaan (Studi empiris pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia 2010-2012) Erikson Simamora; Amries Rusli Tanjung; Julita '
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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Abstract

This study aimed to examine the effect of investment opportunity set (IOS), good corporate governance mechanism (audit committee, independent directors, institutional ownership, managerial ownership) and public accounting firm's reputation on quality of corporate earnings. The sample was taken using the method of purposive sampling from property and real estate company listed on the Indonesia Stock Exchange in 2010 until 2012. Obtained 81 samples from 33 property and real estate company for 3 years. Hypothesis testing is performed using multiple linear regression analysis. The results of this study indicate that audit committee have significant effect on corporate earnings. While investment opportunity set (IOS), independent directors, managerial ownership and institutional ownership of the firm's reputation does not have significant effect on quality of corporate earnings.Keyword: Investment opportunity set (IOS), good corporate governance mechanism, public accounting firm’s, quality of corporate earnigs.
PENGARUH KOMPETENSI APARATUR PEMERINTAH DAERAH, PENERAPAN AKUNTABILITAS KEUANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) Egrinaen Mauliziska Nugraheni; Amries Rusli Tanjung; Susilatri -
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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Abstract

The purpose of this study was to observe the effect of the competence of local government officials, the application of financial accountability, utilization of information technology and compliance with regulations on performance accountability of government agencies (AKIP). The sample used in this study is the Head of Department, Chief Financial Officer, and Chief Financial sub-sections contained in 29 SKPD’s Pekanbaru City. Analysis of research on is use of multiple linear regression equation is with SPSS (Statistical Product and Service Solutions). The result showed competence of the Local Government Reform affect the performance of Local Government Agencies. Applications of Financial Accountability affect the performance of Local Government Agencies. Utilization of Information Technology has no effect on the Performance of Local Government Agencies. Adherences to Laws do not affect the performance of Local Government Agencies.Keywords: Competence of the Local Government Reform, Applications of Financial Accountability, Utilization of Information Technology, Adherences to Laws, performance of Local Government Agencies.
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISME PROFESIONAL AAUDITOR DAN PENERAPAN ATURAN ETIKA TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada KAP di Pekanbaru, Padang dan Batam) Putri Annisa; Amries Rusli Tanjung; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to determine the effect of experience, independence, profesional skepticism of auditors and the application of ethical rules to detection of fraud (empirical studies on public accounting firm in Pekanbaru, Padang and Batam.The methods used in this research was multiple linear regression. Testing the validity and reliability questionnaire in this study using SPSS(Statistical Product and Service Solution). The sampling methods used was purposive sampling which counted 21 in 2016. Respondents used in this study were partners, managers, supervisors and senior and junior auditors. Data collected by distributing questionnairs to 105 auditors working in 21 Public Accounting Firm, but only 80 questionnaires were returned and can be processed. The results of the hypothesis test showed that experience, independence, skepticism professional of auditors and application of ethical rules has an effect on auditors performance with 0.001, 0.017, 0,000 and 0,004 significance.Keywords : experience, independence, skepticism professional auditors, application of ethical rules, detection of fraud
ANALISIS PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA MANAJERIAL PADA HOTEL-HOTEL BERBINTANG 3 DI PEKANBARU Elpista Tarigan; Amries Rusli Tanjung; Edfan Darlis
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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The number of hotels in Pekanbaru from year to year is always increasing. This shows the increasing competition among entrepreneur of hospitality services. Have a competent leader / manager would be one of the important things that must be considered. This study aims to: examine, test and analyze the effect of intellectual quotient, emotional quotient and spiritual quotient on managerial performance. This study is conducted in 3-star hotels in Pekanbaru. The research sample is 31 people hotel manager. Data collected directly from respondents using research instruments such as questionnaires and data analysis techniques using linear regression analysis with SPSS 18.0. The results of this study prove that the intelligence quotient significant effect on managerial performance, emotional intelligence have a significant effect on the performance of managerial and spiritual intelligence significantly influence managerial performance. The implications of this research are intellectual quotient, emotional quotient and spiritual quotient have an equally important role in improving the performance of a manager.Keywords: Intelectual quotient, emotional quotient, spiritual quotient and managerial performance
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA ORGANISASI SATUAN KERJA PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Novita Indriana; Amries Rusli Tanjung; Azhari S
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of the quality of human resources, organizational commitment, organizational culture, and work motivation on the performance of organizations in the District Government of Kuantan Singingi. the population in this research is all regional work units kuantan singingi regency. The sample in the researth is regional work units kuantan singingi regency with 75 respondents, including the head o regional work units (SKPD), SKPD secretary, and head of local goverment throughout SKPD kuantan singingi regency. Data collection technique in this research is from questionnaires, while the data analysis tehnique which was used is multiple linear regresion analysis the processed using SPSS aid. The results showed thet the quality of human resources, organizational commitment, organizational culture, and work motivation significant effect on the performance of organizzations with significant <0,005. The calculation result obtainable value R 2 as big as 0.746. this shows that quality of human resources, organizational commitment, organizational culture, and work motivation may explain the variable of organization performance 74,6%.While the rest 25,4%influenced by variables that are not observed in this research model.Keywords: Quality Of Human Resources, Organiational Commitment, Organiational Culture, Work Motivation, Performance of Organization
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Rian Noprizal; Amries Rusli Tanjung; Eka Hariyani
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 is to explore the influence of the external pressure, environmental uncertainty, management commitment and government internal control system to the application management financial transparency reporting at the offices in Indragiri Hulu Distict. The samples were determined based on purposive sampling technique. The respondents involved to be the sample of this study consisted of subsections head of finance, treasurer finance and financial staff working at any agencies around the SKPD office in Indragiri Hulu regency (87 respondents), where the data was collected through questionnaires distributed. The analysis is based on respondents' answers were obtained through questionnaires distributed by the researchers. Mechanical analysis using multiple linear regression analysis with SPSS. The results of this study indicated that the exsternal pressure, environmental uncertainty, management commitment, internal control system significantly affect the transparency of financial reporting. The magnitude of the effect (R2) of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting was 76,6 %, While the remaining 23,4 % is influenced by other variables outside.Keywords : transparency, external pressure, environmental uncertainty, management commitment, internal control system.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERADAAN KOMITE MANAJEMEN RISIKO (STUDI EMPIRIS PADA PERUSAHAAN PERBANKANYANG TERDAFTAR DI BEI PERIODE 2012-2014) Evind Glynis; Amries Rusli Tanjung; Eka Hariyani
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 studied examines the effect of independent commisaries board, commisaries board size, external auditor reputation, financial reporting risk, leverage, firm size and audit committe characteristic on risk management committe. The sample of this study is 29 of banking companies that listed in BEI period 2012-2014. Analytical techniques used to perform the hypothesis testing is purposive sampling with secondary data. The Data got from website www.idx.com. Data are analyzed using logitic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed variable independent commisaries board had effect on risk management committe with significance value of 0.035 and H1 accepted, commisaries board size had effect on risk management committe with significance value of 0.042 and H2 accepted, external auditor reputation had effect on risk management committe with significance value of 0.013 and H3 accepted, financial reporting risk had effect on risk management committe with significance value of 0.014 and H4 accepted, leverage had not effect on risk management committe with significance value of 0.553 and H5 rejected, firm size had effect on risk management committe with significance value of 0.022 and H6 accepted and audit committe characteristic had effect on risk management committe with significance value of 0.037 and H7 accepted.Keyword : management committee, independent commisaries, commisaries size, external auditor, financial risk, leverage, firm size, audit committe.
PENGARUH KEADILAN SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Kajian Empiris di KPP Madya Kota Pekanbaru) Dini Suhartini; Amries Rusli Tanjung; Susilatri -
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 aimed to examine the impact of tax compliance variable consist of justice system of taxation, tax penalties, and motivation as an intervening variable. Research was conducted using a questionnere survey on corporate taxpayers in KPP Madya Pekanbaru. It uses incidental sampling techniques and selected 100 sample. Method used in this research is quantitative method, partial analysis and simultaneous (analysis partial least square). The result shows that none of tax penalties and motivation influence on tax compliance and justice systemof taxation influence on motivation. But the justice system of taxation does not effect the tax compliance and tax penalties don’t effect the motivation.Keywords: Tax Compliance, justice sistem of taxation, tax penalties, and motivation.
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;