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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAHAN KABUPATEN KAMPAR) Ningrum, Anggreini; Hardi, Hardi; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was conducted at the Kampar District Government in RiauProvince . The purpose of this study is to analyze The Effect of Aplication ofGovernment Accounting Standards (SAP) based on Accrual, Utilization ofInformation Technology, and Competence of Human Resources on The Quality ofFinancial Reports with Organizational Commitment as a Moderating Variable .The population and sample in this study were all SKPDs of the Kampar DistrictGovernment in Riau Province which acted as heads of work units or structuralofficials in the Village Work Unit (SKPD) represented by the Head of Finance,Treasurer and Chief of Staff of Government Institution Programs. The populationand sample in this study were 87 peoples. This study uses the ModeratedRegression Analysis (MRA) with the regression equation. These results prove thatthe application of accrual-based government accounting standards, utilization ofinformation technology, components of human resources, application ofgovernment accounting standards, utilization of information technology andcompetence of human resources affect the quality of financial reports in theKampar Government, and Organizational Commitment as a Moderating Variableaffect Aplication of Government Accounting Standards (SAP) based on Accrual,Utilization of Information Technology, and Competence of Human Resources onThe Quality of Financial ReportsKeywords : Government Accounting Standards (SAP), Utilization of InformationTechnology, Competence of Human Resources, Quality of FinancialReport,Organizational Commitment

PENGARUH KOMISARIS INDEPENDEN, RISK MANAGEMENT COMMITTEE DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) Claudia, Rahayu Aisyah; Novita, Indrawati; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the direct influence of independent commissioners, riskmanagement committee and ownership concentration on firm value, and indirect testingof independent commissioners, risk management committee and ownership concentrationon firm value through mediating variables, namely risk management disclosures. Sampleswere taken using Purposive sampling method. The total population is 144 and the sampleis 109 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016.The method used in this study is a descriptive varificative method using secondary dataobtained from annual reports and company financial statements. Hypothesismeasurement using path analysis with PLS (Partial Least Squere) software. The results ofthe study show that the direct influence: (1) independent commissioners, concentration ofownership and disclosure of risk management influence the value of the company, whilethe risk management committee does not affect the value of the company. (2) ownershipconcentration affects risk disclosure disclosure, while independent commissioners andrisk management committees have no effect on risk management disclosures. For indirecteffects, it shows that independent commissioners, risk management committees andownership concentration do not affect the value of the company through risk managementdisclosures.Keywords : Corporate Value, Risk Management Disclosure, IndependentCommissioner, Risk Management Committee and Concentration ofOwnership

PENGARUH OBJEKTIVITAS, AKUNTABILITAS, INTEGRITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Novia, Rahmatika; Andreas, Andreas; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before testing the hypothesis. Classic assumption tests and hypothesis testing were carried out using SPSS version 22 software. The results of this study concluded that Objectivity has a significant effect on Audit Quality, Accountability has a significant effect on Audit Quality, Integrity has a significant effect on Audit Quality, and Professionalism has a significant positive effect on Audit Quality.Keywords:Objectivity, Accountability, Integrity, Professionalism, Audit Quality

PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Asmida, Asmida; Edfan, Darlis; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to examine the effect of taxes, bonus mechanisms, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing at mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 19 companie and measure the transfer pricing with the transacsional net margin profit method. Hypothesis testing is done by multiple regression analysis with SPSS ver. 25.0. The results shows that tax have significant effect on transfer pricing at 0.001 <0.05 level of significance, foreign ownership have significant effect on transfer pricing at 0.001 <0.05 level of significance, tunneling incentive have significant effect on transfer pricing at 0.033 <0.05 level of significance, exchange rate have significant effect on transfer pricing at 0.000 <0.05 level of significance, bonus mechanism doesn’t take ani effect on transfer pricing at 0514>005 level of significance and firm size doesn’t take any effect on transfer pricing 0.384> 0.05 level of significance. The amount of determination (r2 ) of the tax effect, the mechanism of bonus, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing that is equal to 49% while the remaining 51% is influenced by other variables not examined in this study.Keywords : Taxes, Mechanism Bonus, Firm Size, Foreign Ownership, Tunneling Incentive, Exchange Rate and Transfer Pricing

PENGARUH AUDIT OPERASIONAL, PENGENDALIAN INTERNAL, DAN MOTIVASI KERJA TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN DI RUMAH SAKIT (Studi Empiris Pada Rumah Sakit Umum Daerah Bangkinang, Kabupaten Kampar) Atika, Amaliah; Andreas, Andreas; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This purpose of this research are to test and analyze the Influence of Operational Audit, Internal Control and Work Motivation on the Effectiveness of Health Services in hospitals. The population in this study was employees working at Bangkinang Regional General Hospital in Kampar. The sample in this study was 85 employees from the general administration, finance, human resources and education, medical services and SPI at the hospital in Kampar selected using a Slovin formula. The study used primary data by disseminating questionnaires. The method of analysis used in this study is multiple regression analysis. The analysis tool used in this study is Stastistical Product and Service Solution (SPSS) version 21.0 for windows. The results of this research indicate that: (1) operational audits have a significant effect on the effectiveness of health services, (2) internal control significantly affects the effectiveness of health services, and (3) work motivation significantly affects the effectiveness of health services.Keywords : Operational Audit, Internal Control, Work Motivation, Effectiveness of Health Services.

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