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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJBE (Integrated Journal of Business and Economics) PEKBIS
Restu Agusti
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Pengaruh Economic Performance Dan Political Visibility Terhadap Pengungkapan Corporate Social Responsibility Restu Agusti
Jurnal Ekonomi Vol 18, No 03 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.759 KB) | DOI: 10.31258/je.18.03.p.%p

Abstract

Tujuan penelitian ini adalah untuk menguji beberapa faktor penentu pengungkapan informasipertanggungjawaban sosial perusahaan (Corporate Social Responsibility) pada perusahaan-perusahaan di Indonesia. Populasi penelitian ini adalah perusahaan yang terdaftar pada Bursa EfekIndonesia periode 2006. Sampel dalam penelitian ini diambil dengan menggunakan stratified randomsampling method. Sebanyak 32 laporan tahunan perusahaan telah dianalisis dengan menggunakanprogram multiple regretion (regresi berganda).Hasil penelitian menunjukkan bahwa economic performance yang diwakili return industriberpengaruh terhadap CSR. Hal ini dutunjukkan dengan pv 0.026, dan political visibility yang diwakiliukuran dan tipe perusahaan berpengaruh positif signifikan terhadap pengungkapan informasilingkungan. Hal ini ditujukkan dengan pv 0.026 pada tipe perusahaan dan pv 0.036 pada ukuranperusahaan.
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparatur Pemerintah Daerah Dengan Dimoderasi Oleh Variabel Desentralisasi Dan Budaya Organisasi ( STUDI KASUS PADA PEMERINTAH KABUPATEN BENGKALIS ) Restu Agusti
Jurnal Ekonomi Vol 20, No 03 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.735 KB) | DOI: 10.31258/je.20.03.p.%p

Abstract

Penganggaran sektor publik merupakan instrumen akuntabilitas atas pengelolaan dana publik dan pelaksanaan program-program yang dibiayai dari uang publik. Penganggaran sektor publik terkait dalam proses penetuan jumlah alokasi dana untuk tiap-tiap program dan aktivitas dalam satuan moneter. Proses penyusunan anggaran menekankan pada pendekatan Buttom-up Planning, hal ini sesuai dengan pendapat Argirys (1952) yang menyarankan perlunya bawahan diberi kesempatan untuk berpartisipasi dalam proses penyusunan anggaran karena menurutnya partisipasi dalam penyusunan anggaran diyakini dapat meningkatkan kinerja aparat pemerintah daerah.
Pengaruh informasi keuangan dan non keuangan terhadap initial return ( studi pada perusahaan yang melakukan initial public offering di bursa efek Indonesia pada tahun 2006-2012) Fenny Tria Putri; Restu Agusti; Al-azhar L
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 research aims to test the influence of financial information and non-financial to the initial return. The financial information in this regard can be divided into two such as financial leverage, EPS and non-financial information is divided into three namely company scale, underwriter reputation and the age of the company.In this study the population is the company that did the IPO, also known by the term IPO (Initial Public Offering) on the Indonesia stock exchange from 2006-2012. The sample are 70 companies selected by purposive sampling of companies that conduct the IPO at the Jakarta Stock ExchangeThe results showed that the variables of financial leverage, reputation of the underwriter and the age of company influential significantly to the initial return value with probability below 0.05. While the EPS and the scale of the company do not affect the initial return with more probabilities of 0.05. At 38,1% or 0,381 initial return can be explained by the variable financial leverage, EPS, the scale of the company, the underwriter reputation and age of the companies.Key Word: financial leverage, earning per share, company scale, underwriter reputation, age of he company, initial return.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Muhammad Nobel Darmansyah; Restu Agusti; Azhari Sofyan
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

Budget (budget) is based approach to performance, which is a budget system that promotes the achievement of the work or the output of the cost allocation plan or the specified input. Based approach to performance, budgets prepared to be at a certain target to be achieved in one fiscal year. The purpose and this study was to examine the effect on the performance characteristics of the budget objectives of local government officials in IndragiriHulu.The population in this study is that local government officials under the Regional Secretary Indragiri Hulu, namely offices located in Indragiri Hulu, amounting to 15 offices and a total sample of 60 respondents. The sampling technique in this research is purposive sampling technique to sample the selection of certain considerations, these considerations are based on interests or research objectives of this study was to test the hypothesis using multiple linear regression analysis. The independent variable in this study is the participation of the budget, the budget goal clarity, feedback budgets, budget evaluation, and difficulty budgetary purposes. While the dependent variable is the performance of local government officials. Based on the results of the calculation of the value of coefficient of determination (R2) obtained value of R Square of 0532. This shows that the influence of the independent variables simultaneously on the dependent variable is equal to 53.2%, while the remaining 46.8% is influenced by other variables that are not included in this study. Hypothesis testing results show that the variable budget participation, feedback budgets, budget evaluation, and difficulty budgetary purposes signikan effect on performance variables. While the budget goal clarity variables no significant effect on performance variables.Keywords: Participation budget, budget goal clarity, feedback budgets, budget evaluation, difficulty budgetary purposes, the performance of local government officials.
PENGARUH MOTIVASI KERJA, KOMPETENSI KERJA DAN PENGENDALIAN INTERN TERHADAP KINERJA PEGAWAI SATUAN KERJA PERANGKAT DAERAH KOTA PARIAMAN Emil Regina Fransiska; Restu Agusti; Sem Paulus
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 examine the effect of work motivation, competence performance, and internal control of the performance of employees in the regional work units of Pariaman. The research was conducted on the regional work units ofPariaman.The population in this study were employees who work in the regional work units of Pariaman. Sampling technique used was purposive sampling. Respondents in this study is the Head of SKPD, Secretary of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 76 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 21.0The results showed that the variables of work motivation, work competency, and internal control influence on employee performance SKPD of Pariaman.Keywords: Work motivation, competence performance, and internal control, and performance of employees in the regional work.
PENGARUH UKURAN PERUSAHAAN, EARNING PER SHARE, DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS DENGAN PERTUMBUHAN LABA SEBAGAI PEMODERASI PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA TAHUN 2011-2012 Saut Parulian; Restu Agusti; Elfi Ilham
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

This study was conducted to examine the effect of company size , firm size are moderated earnings growth , debt to equity , debt to equity are moderated growth in earnings , earnings per share and earnings per share earnings growth moderated affect the profitability of the company. The population in this study areall food & beverage companies listed in Indonesia Stock Exchange ( IDX ) . Sampling was done by using purposive sampling method, namely the determination of the sample with the target or specific considerations. The Company elected to the sample in this study is based on these criteria are as manyas 33 companies. Analysis of data using multiple regesi method. The results of company size (X1) does not have a significant effect on the profitability of the company . Debt to Equity Ratio /DER (X2) has a significant effect on the profitability of the company. Earning Per Share /EPS (X3) has a significant effecton the profitability of the company. Size companies which is moderated by profit growth in earnings (X4) has no significant effect on the profitability of the company. Debt to Equity Ratio moderated by profit growth (X5) has no significant effect on the profitability of the company. Earning Per Share moderated by profit growth (X6) does not have a significant effect on the profitability of the company. The profitability explained by the variable i.e. company size, DER , EPS , debt to equity ratio and profit growth as moderating variables is equal to 67.3 %. Whileapproximately 22.7 % influenced by other variables not examined in this study, such as working capital, liquidity and firm age.Keywords : Company Size, Debt to Equity Ratio, Earnings Per Share, Company Size Moderated by Profit Growth, Debt to Equity Ratio Moderated by Profit Growth, Earnings Per Share Moderated by Profit Growth, Profitability
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN PENCATATAN ADMINISTRASI TERHADAP KETERLAMBATAN PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH DI PEMERINTAH PROVINSI RIAU Noraimah Noraimah; Restu Agusti; Supriono Supriono
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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Abstract

This research was conducted on 37 regional organization of Riau Province. This research is included in quantitative research. The type of data used is the primary data. Sampling was done by Purposive Sampling method. This data was analyzed using multiple linear regression that was processed with the help of SPSS program. This study aims to determine the effect of Budget Planning, Human Resource Quality, and Administration Record of Delayed Budget Absorption organization of Riau Province. The main issues that will be explained by the researcher are as follows: to see how big influence between independent variable with dependent variable. The results showed that Budget Planning, Human Resources Quality, and Administration Registration have an effect on Delay of Absorption of Budget. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Budget Absorption Delay, Budget Planning, Human Resource Quality, Administrative Recording
PENGARUH KOMPETENSI APARATUR PEMERINTAH, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN, KEJELASAN SASARAN ANGGARAN DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJAINSTANSI PEMERINTAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Rizka Aulia Putri; Restu Agusti; Sem Paulus
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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Abstract

This research aims to analyze and gets empirical prove of competence government officials , accounting control , the reporting system , clarity the budget and observance of legislation over the accountability performance government agencies. Population of this research was Working Units (SKPD) at Kampar. Respondents in this study is the structural officials involved in drafting the budget. In total of 33 SKPD will be given three questionnaires, so the number of questionnaires distributed is 76 pieces. The data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this research is multiple regression analysis. The results prove that Adherence to Government Regulations no signicant effect on performance accountability of government agencies, this is indicated from its significance value more than 0.05. While competence government officials , accounting control , the reporting system , clarity the budgethas a significant effect on on performance accountability of government agenciesby0.005.Keywords :Competence, Management Accounting, Reporting Systems, Clarity Goal, Obedience, Accountability
PENGARUH PENYAJIAN LAPORAN KEUANGAN AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada OPD Pemerintah Kabupaten Indragiri Hulu) Nuria Rahma; Restu Agusti; Meilda Wiguna
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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Abstract

This study aimed to examine the effect of presentation of financial statements accessibility of financial statements and internal control system of government on accountability of financial management. The sampling in this study were which consists of Head OPD, Head of Finance OPD, and Treasurer Expenditure OPD Indragiri Hulu regency government. The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 21. Technical analysis of the data to test the hypothesis using multiple linear regression analysis approach. Based on the results of the study stated that the presentation of financial statements, accessibility of financial statements and internal control systems of government affect the accountability of financial management. Contributions the influence of financial statement presentation, accessibility of financial report and internal control system of government explain accountability of local financial management in OPD of Indragiri Hulu Regency equal to 83,6%. While the remaining 16.4% influenced by variables not observed in this study.Keywords : presentation of financial statements, accessibility of financial statements, internal control system of government, and accountability.
PENGARUH SELF EFFICACY, KECERDASAN EMOSIONAL, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN TINGKAT SENIORITAS TERHADAP AUDIT JUDGMENT AUDITOR (Studi Pada KAP Wilayah Pekanbaru, Medan dan Padang) Rizki Yuni Pratiwi; Restu Agusti; 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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Abstract

This research is to analyze the effect of self efficacy, emotional quotient, obedience pressure, task complexity and the level of seniority on the auditor’s audit judgment. Self Efficacy refers to the belief that a person has capacity to organize and execute the course of action required to produce the desired outcome. Emotional Quotient refers to the ability to recognize and control own feeling in any confusing situation, while Obedience Pressure comes from department/company there were audited or high rank officer and from professional standards. Task Complexity is defined as the numerous tasks that come continiously, difficult then confusing the auditor and The Level of Seniority is defined the duration of auditor actively do audit. This research used population of auditor who works in Public Accounting Office (KAP) in Pekanbaru, Medan and Padang. Sampling method in this research is the purposive sampling and the total number of respondent who made a sample on this research is 57 respondent. The analyzed method used in this research is outer model and inner model by using the application SmartPLS (Partial Least Square) ver.3. The result of this research showed that self efficacy, emotional quotient, obedience pressure, task complexity and the level of seniority affect the auditor’s audit judgment.Keywords: audit judgment, self efficacy, obedience pressure, task complexity, the level of seniority
Co-Authors ', AL Azhar A ', Rofika Adhitya Rahman Adi Chandra Al Azhar A ' Al Azhar Ali Al Azhar L Al Azhar L Al Azhar L ' Al-azhar L Alazhar A, Alazhar Alfiati Silfi Amries Rusli Tanjung Anak Agung Gede Sugianthara Anak Agung Istri Sri Wiadnyani Anggraini, Raja Rika Anton, Afri Antonius Bonny Marbun Aulia, Putri Awalia, Rahmi Azhari Sofyan Bernandus Hutajulu Christina Wijaya Darmasto, Bonifatius Deri Indriani Devi Safitri Dewi Purwasih Dewi Yuli Angraini, Dewi Yuli Edfan Darlis Elfi Ilham Emil Regina Fransiska Endang Dianita Enni Savitri Fanny Lubis Fenny Tria Putri Figna Frilia, Figna Hasri Raka Sahri, Hasri Raka Haura Faradina Helmiati Helmiati Hendra Mizkan, Hendra Herda Nengsy Indah Puspa Sari, Indah Puspa Indah Syurgawi Isty Riani, Isty Julita Julita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro Lasmia Dharma Lhia Dara Raesya Lopita Turwirdani Luciana Dwiastuti Meilda Wiguna Mhd. Hidayat Mica Altensy, Mica Muhammad Nobel Darmansyah Mutiara Islami, Mutiara Nastia Putri Pertiwi Nelson Sinaga Noraimah Noraimah Nova Ofita, Nova Noviarma Siska Nurfitri Apriliani Nuria Rahma Nuriani ' Pipin Kurnia Prihastuti, Asepma Hygi Rafika Sary Rahmiati Idrus Refdi, Refdi Resti, Vioni Ria Nelly Sari Riliana, Melvi Riska Natariasari Rita Anugerah Rizal, Yenny Rizka Aulia Putri Rizki Yuni Pratiwi Rofika - Rofika -, Rofika Ronna Wati Dalimunthe Rossa Amelia, Rossa Ruhul Fitrios Rusli ' Saut Parulian Scania Evana Putri Sem Paulus Sem Paulus, Sem Sheba, Reynelda Siska Adelina Supriono Supriono Supriono Supriono Susanti, T. Fitri Susilatri ' Syamsul Arifin Syukria Dewi, Syukria Taufeni Taufik Tesi Pratiwi Tifany Kusuma Tyas Pramesti Vona Dwi Nugraha Wira Ade Kusuma Wulan Witaliza Yesi Mutia Basri Yusi Lestarina Yusralaini ' Zaufi, Muhammad Yafiz