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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 Jumlah Anggota, Volume Usaha Dan Likuiditas Koperasi Terhadap Permintaan Jasa Audit Pada Koperasi Di Kabupaten Kampar Rafika Sary; Restu Agusti; Devi Safitri
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 current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the numberof members, the business volume and liquidity affect the demand for audit service. The population in this study were 182 cooperatives and the research sample is 87 cooperatives in Kampar. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume and liquidity of cooperatives. The data used in form of cooperative financial reports in fiscal year 2012 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 21. The conclusion of this research is variable business volume and liquidity affect on demand for audit services, while number of members does not influence the audit service.Keyword: number of members, business volume, liquidity, audit
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, KEPUTUSAN INVESTASI DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Adhitya Rahman; Restu Agusti; Rofika -
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 examine and analyze the influence of dividen policy,debt policy, investment decisions and profitability to corporate value. Based on the criteria established in the purposive sampling method. This study used multiple regression analysis was used to test whether the independent variables affect the dependent variable. Based on test results, the variable debt policy, investment decisions and profitability had an influence on the acceptance of Corporate Value. While the variable dividen policy does not affect Corporate Value. The percentage effect of the independent variable on the dependent variable is 77,6%.Keywords: Dividen Policy,Debt Policy, Investment Decisions and Profitability CorporateValue
Pengaruh partisipasi anggaran terhadap kinerja aparat pemerintah daerah melalui komitmen organisasi dan persepsi inovasi sebagai variabel intervening (studi empiris pada satuan kerja perangkat daerah kabupaten siak) Nuriani '; Restu Agusti; Devi Safitri
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 research aims to examine the budget participation empirical evidence on the performance of local government in Siak either directly or indirectly through the variables between organizational commitment and perceptions of innovation. The sample used this research using purposive sampling technique with a total of 129 respondents. The population was 45 SKPDs Siak. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 17.0.The results showed that the presence of a direct effect of budgetary participation on the performance of local government. Budgetary participation also directly affects organization commitment and perception of innovation. But, budgetary participation did not indirectly affect performance of local government via organizational commitment and perception of innovation as a variable invervening.Keywords: Budget Participation, Local Government Officials Performance, Organizational Commitment, Perception of innovation.
ANALISIS PENGARUH PENERAPAN IFRS,OPINI AUDIT,UKURAN KAP, DAN PROFITABILITAS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN : Studi Empiris Pada Perusahaan Manufaktur Sektor Perdagangan, Jasa & Investasi yang terdaftar di Bursa Efek Indonesia Fanny Lubis; Restu Agusti; Yesi Mutia Basri
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

There are several factors that affect the company’s delay in submitting the financial statement are often reffered to as Audit Delay, among others IFRS (International Financial Reporting Standards), Audit Opinion, Size Public Accounting Firm and Profitability. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Public Accounting Size theoretically means companies bigger scale required to submit financial reports on time. As for Audit Opinion and Profitability is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, Audit Opinion and KAP Size have a significant impact on the delay for submission of financial statement. And KAP Size does not have a significant impact.Keywords: IFRS,Audit Opinion,KAP size and Profitability
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN,GOOD GOVERNANCE, DAN PENGAWASAN APIP TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN BENGKALIS Indah Syurgawi; Restu Agusti; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to analyze the effect of budget participation, budget goal clarity, feedback, budget evaluation, good governance and oversight APIP the performance of local government officials Bengkalis. This research is a survey research. Where the data obtained from questionnaires distributed to respondents. Data distributed and collected by purposive sampling technique. The sample used in this study is the head of the public, personnel and chief financial officer of each department in Bengkalis with a total of 90 respondents. The type of data used are primary data collection method of data using questionnaires. Data analysis method used in this study is multiple regression with SPSS version 21.The results showed that the performance of local government officials does not affect the implementation of good governance. Local financial management affect the implementation of good governance. Internal control systems of government affect the implementation of good governance. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,711. This shows that the influence of the independent variables on the dependent 71.1% and the remaining 28.9% influenced by other variables.Keywords: Budget, Characteristics, Good Governance, Oversight APIP Authorities, Local Government, and Performance.
Pengaruh Rasio Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Siska Adelina; Restu Agusti; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

Value of the company can deliver maximum shareholder wealth if the stock price increases. The higher the stock price of a company, the higher shareholder wealth. Value of the company is a reflection of the addition of a number of companies with debt equity firm. There are several factors that affect the value of the company, some of which are liquidity ratios, leverage and profitability. The purpose of this study was to determine the effect Liquidity Ratio, Leverage and Profitability on Firm Value.The results of this study are as follows: 1) There is no influence of variables liquidity (current ratio) of the value of the company; 2) There is no influence of variables Leverage (Debt to Equity Ratio) of the value of the company; 3) There is the influence of variable Profitability (Return on Equity) of the value of the company; 4) As much as 31.5% variation in the dependent variable, Tobins Q (enterprise value), can be explained by the variation of the three independent variables are the Current Ratio, Debt to Equity Ratio, and Return on Equity, while the remaining 68.5% is influenced by other factors not be included in the regression model.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, and Tobins Q
PENGARUH BEBAN KERJA, PENGALAMAN AUDIT DAN TIPE KEPRIBADIAN TERHADAP SKEPTISME PROFESIONAL DAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada KAP di Kota Medan, Padang dan Pekanbaru) Haura Faradina; Restu Agusti; Al Azhar L '
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 was aimed to examine the direct effect of workload, audit experience, types of personality to professional skepticism and fraud detection ability of auditors, and also indirect effect of workload, audit experience, types of personality to fraud detection ability of auditors with professional skepticism as intervening variable. Collecting data of this study using a questionnaire submitted to 120 auditors who work at Accounting Public Office in Medan, Padang and Pekanbaru cities. Data analysis for hypothesis test was done with Partial Lease Square (PLS). Result of this study give evidence that workload and types of personality have significantly effect toward professional skepticism; didn’t find direct effect of audit experience toward professional skepticism; audit experience and professional skepticism have significantly effect toward fraud detection ability of auditors; didn’t find direct effect of workload and types of personality toward fraud detection ability of auditor; workload and types of personality have indirect effect toward fraud detection ability of auditors through professional skepticism. The value of adjusted R square for fraud detection ability of auditors and professional skepticism is 16,43% and 14,20%, which mean that workload, audit experience and types of personality can explain 16,43% and 14,20% of fraud detection ability of auditors and professional skepticism.Keywords: Workload, Audit Experience, Personality, Professional Skepticism and Fraud.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2014) Mhd. Hidayat; Restu Agusti; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to look at the effect of Good Corporate Governance characteristics and the size of the company's to earnings management. This study population is LQ45 companies listed in Indonesia Stock Exchange 2011-2014 period. Based on the purposive sampling method, acquired 22 companies as samples in this study. Research data analysis techniques using Multiple Linear Regression Analysis with SPSS statistical program. The results of study carried out showed that the presence of independent board, institutional ownership, the size of the company's audit committee and significant effect on earnings management. While the managerial ownership no significant effect on earnings management. The coefficient of determination (R2) of 0.439, or 43.9%, meaning that earnings management is explained by the presence of independent board, institutional ownership, the audit committee and the size of the company amounted to 43.9%. While 56.1% is explained by other variables that are not included in this study.Keywords: Earnings management, good corporate governance and the Company Size
Pengaruh struktur aktiva, profitabilitas, pertumbuhan penjualan, kebijakan deviden dan resiko bisnis terhadap struktur modal pada perusahaan Food And Beverages yang terdaftar di BEI periode 2010-2012 Christina Wijaya; Restu Agusti; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This reserach aims to examine and analyze how the effect of asset structure, profitability, sales growth, dividend policy and business risk on capital structure at Food And Beverages companies listed in Indonesia Stock Exchange for 3 years 2010-2012.The analytical method used is multiple regression. Before the t test, first test the classical assumption of normality of the data, autocorrelation, multicollinearity and heteroscedasticity. Once free of the classical assumptions, hypothesis testing using t-test to see the effect of each independent variable on the dependent variable partially.The results of this analysis it is known that the structure of assets and sales growth affects the capital structure. While profitability, dividend policy and business risk does not affect the capital structure of the company 2010-2012 Food And Beverages.Keywords : Capital structure, asset structure, profitability, sales growth, dividend policy and business risk.
PENGARUH GENDER, PEMAHAMAN PERPAJAKAN DAN RELIGIUSITAS TERHADAP PERSEPSI PENGGELAPAN PAJAK Lasmia Dharma; Restu Agusti; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to determine the influence of gender, tax knowledge, and religiusity to the perception of tax evasion. Independent variables used in this study are gender, tax knowledge, and religiusity, while the dependent variable in this study is the perception of tax evasion.Populations used in this study is quetionnaire, where the total population is used 125 students. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 45 (15x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0.Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables gender positive influence, tax knowledge negative influence,religiusity not influence. By variables gender, tax knowledge, and religiusity in this research can explain 48,2% the perception of tax evasion and the other 51,8% explain by other variable. Keywords: gender, tax knowledge, religiusity, and the perception of tax evasion
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