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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 Jurnal Akuntansi Multiparadigma IJBE (Integrated Journal of Business and Economics) Ensiklopedia Social Review Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Humanities Education Management Accounting and Transportation
Edfan Darlis
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation

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Pengaruh Pengetahuan Terhadap Audit Judgement dengan Kompleksitas Tugas dan Independensi Sebagai Variabel Moderating (Studi Pada Akuntan Publik di KAP Wilayah Sumatera) Febrianti, Irma; Sari, Ria Nelly; Darlis, Edfan
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

The purpose of this study was to examine the effect of auditors knowledge on the audit judgement with the complexity of the task and independency as a moderating variable. The population of this study were auditors who worked in Public Accountant Office in Sumatera region. This study used purposive sampling method and used SPSS 20 software to analize the data. The results prove that knowledge of auditor affect the audit judgement. This study also found that the interaction between complexity of the task and knowledge and the interaction between independency and knowledge have an effect on the auditor's judgment. The magnitude of the effect (R2) of the auditor knowledge, complexity of the task and independency on the audit judgement was 77%. While the remaining 23% is influenced by other variables.Keywords: auditor’s knowledge, complexity of the task, independency, audit judgement.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN RISIKO PERUSAHAAN (Studi Terhadap Perusahaan yang Terdaftar pada BEI indeks KOMPAS 100 Tahun 2010 s.d 2012) Ramadhani, Nila; Sari, Ria Nelly; Darlis, Edfan
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aimed to test the influence of the characteristics of commissioners andthe characteristics of the companys board of directors on the companys riskmanagement practices. Characteristics commissioners were used in this study is therisk management committee, board size, the proportion of independent directors andcommissioners educational background, while the characteristics of companies thatuse is reputable auditors, institutional ownership and complexity. The sample usedin this study is a company KOMPAS100 categories listed in the Indonesia StockExchange (BEI) with the observation period 2010-2012. Purposive sampling methodused in the selection of data samples and obtained a sample of 54 companiesselected. This study uses multiple linear regressions. Results from this studyshowed that only the Risk Management Committee, board size and complexity thathave an influence on the companys risk management practices.Keywords: enterprise risk management, board of commissioner’s characteristics,firm characteristics
Analisis tingkat pemahaman mahasiswa akuntansi terhadap konsep dasar akuntansi (studi empiris pada mahasiswa akuntansi di Universitas Riau, Uunivesitas Islam Riau, dan UIN Suska) Sahala, Brinton; Ratnawati, Vince; Darlis, Edfan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to look at the level of understanding of accountingstudents coming from High School graduates majoring in Science and high school graduates majoring in Social of the basic concepts of accounting.The population is a student majoring in accounting Degree fromUniversity of Riau, Riau Islamic University, and UIN suska Riau are listed as active student in semester 3 for the academic year 2012/2013 and have completed introductory accounting courses 1 and 2. Total sample are 120 people. The sample selected by Stratified Random Sampling method. Research analysis using the Kruskal wallis test the nonparametrik test that used to compare three or more groups of data samples.The results showed that there were differences in the understanding ofAsset Accounting between students coming from high school graduates majoring in Science and high school graduates majoring in social. But the research has shown there were no difference in the understanding of liabilities and among students of accounting that comes from High School graduates majoring in Science and high school graduates majoring in Social.Key Words: The level of understanding of accounting student, basic concepts of accounting, assets, Liabilities and equity
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Cristy, Nia; Tanjung, Amries Rusli; Darlis, Edfan
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 aims to know the effect of firm’s characteristics to human resource accounting disclosure (HRAD). This HRAD is measured uses 16 index of Mamun (2009) study. The population in this study is manufacturing company that listing in Indonesia Stock Exchange in 2011-2013. The sampling technique using purposive sampling method so from 148 companies only 60 that appropriate criteria with total observation 180 companies during 3 years. The data of this research is using secondary data with collecting data method by downloading annual report on web BEI. Analysis data method that is used in this study is multiple linear regression with helping of software SPSS 17.0 version.The results of this study show that firm’s age and product diversification have effect on HRAD with significant rate 5% (b3=0.024, b4=0.000). While firm’s size and profitability have no effect on HRAD with significant rate 5% (b1=0.425, b2=0.501). The R-square value is equal to 0.149, which means 14.9% of independent variables in this study could affect the dependent variable. While remaining 85.1% is explained by other variables that are not included in this study.Keywords: Firm’s Size, Profitability, Age, Product Diversification, and Human Resource Accounting Disclosure (HRAD)
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, DAN POLITIK PENGANGGARAN DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS PADA PEMERINTAH KOTA PEKANBARU Habeahan, Hendita; Ratnawati, Vince; Darlis, Edfan
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

The Purpose of this research is to test influence the capacity of human resources, budget planning and budgeting politics on the synchronization between APBD document and KUA-PPAS document and to test the role of public transparency in moderate the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. Sample in this research are employee of SKPD. The sampling technique using purposive sampling method and there are 96 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach and moderated regression analysis. Result of research show that Capacity of Human Resources, Budget Planning, Political Budgeting have effect on the synchronization between APBD document and KUA-PASS document. Result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document.Keywords: Synchronization, Human Resource Capacity, Budget Planning, Budgeting Politics, and Public Transparency
PENGARUH KINERJA KEUANGAN, KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN PENGAWAS SYARIAH, LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA (Studi pada Perbankan Syariah Tahun 2013-2015) Firdaus, Indra; Darlis, Edfan; Indrawati, Novita
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

The purpose of this study was to analyze the effect of finance perfomance, institusional ownership, sharia supervisory board size, leverage toward islamic social reporting disclosure in indonesian sharia bank. The sample was selected using purposive sampling method and obtained 33 Observations. Data were collected from sharia bank in Indonesian in 2013-2015. Data were analyzed usin, Multiple Linear Regression (SPSS Versi 17). The result showed partial finance performance, institusional ownership, sharia supervisory board size did not affect the disclosure of Islamic social reporting, while the leverage variable affect the disclosure of Islamic social reporting.Keyword : Finance Performance, Ownership Institusional, Sharia Supervisory Board Size, Leverage, Islamic Social Reporting Disclosure.
PENGARUH PENYAJIAN ELEMEN-ELEMENT INTEGRATED REPORTING DALAM LAPORAN TAHUNANTERHADAP ASIMETRI INFORMASI (Studi Empiris pada Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015) Ramadani, Suci; Indrawati, Novita; Darlis, Edfan
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 aimed to examine influence of the presentation of the element-element integrated reporting in the annual report to the asymmetry of information. The research was conducted on a non-financial listed on the Indonesian stock exchange 2015.The population in this study are all non-financial companies listed on the stock exchange Indonesia in 2015 are 440 companies. Samples used in this research are 85 companies. The method of determining the sample is by using a random sampling method, while the data processing method used by reseacher are the multiple regression and use SPSS version 22.00. The result of this research showed that the variable overview of the organization and the external environment, governance, and resource allocation strategy, business model, performance, future outlook no significant effect on information asymmetry. While the risks and opportunities of variables significantly influence the asymmetry of information.Keywords : overview of the organization and the external environment, governance, business model, risk and opportunity strategy and resource allocation, performance, future outlook, the information asymmetry
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, PENGELOLAAN KEUANGAN DAERAH, DAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Annisa, Vivid; Darlis, Edfan; ', Al Azhar A
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 study aims to identify and analyze the effect of regional financial accounting system, financial management, and good governance on the performance of local government in the city of Pekanbaru. The population in this study are public servants of local government in the city of Pekanbaru SKPD consisting of 5 offices, 17 offices and 10 agencies. Mechanical sample selection using purposive sampling method. The sample in this study is the Head of Finance, Head of Programs and Staff Accounting / Finance, on the whole there were 3 respondents from each SKPD. So that the number of respondents in this study there were 96 respondents, but the amount of data that can be processed as many as 85 respondents. The data used is primary data sourced from respondents, with direct spreading questionnaire and analyzed using SPSS. Analysis of the data used in this study using multiple linear regression. The results of this study indicate that the area of financial accounting system, financial management and good governance on the performance of local government.Keywords: The area of financial accounting system, financial management, good governance, local government performa
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMDA: KEPEMIMPINAN, KOMITMEN ORGANISASI, DESENTRALISASI, BUDAYA ORGANISASI SEBAGAI MODERATING Syafriyanti, Liza; Tanjung, Amries Rusli; Darlis, Edfan
Ensiklopedia Sosial Review Vol 1, No 1 (2019): Volume 1 No 1 Februari 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i1.294

Abstract

The purpose of this study was to examine the effect of budget participation on the performance of local government officials in Riau Province. Additionally it also tested the role of leadership style, organizational commitment, decentralization, and organizational culture as a moderating variable on the relationship between budgetary participation and performance. The research sample was taken with a simple method of proportionate stratified random sampling is the head of department / agency head / head of the bureau, sub head, and the head of the subsections. The population was Echelon III and IV. Data were collected using a questionnaire. Data were analyzed with multiple linear regression method. The results of the data analysis showed that the variables budgetary participation has a positive effect. Meanwhile, the leadership style, decentralization, and organizational culture affect the relationship with the performance of budgetary participation while moderating variable organizational commitment has no effect on the relationship.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Provinsi Riau) Karmila, Karmila; Tanjung, Amries Rusli; Darlis, Edfan
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.322 KB) | DOI: 10.31258/sorot.9.1.25-42

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruhantara kapasitas sumber daya manusia, pemanfaatan teknologiinformasi, dan pengendalian intern terhadap keterandalan pelaporankeuangan pemerintah daerah pada pemerintah provinsi Riau.Populasi dalam penelitian ini yaitu 40 SKPD pada provinsi Riau dantiap SKPD diwakili oleh 3 orang yaitu Kepala BagianAkuntansi/Keuangan dan dua orang staf pelaporan keuangan sebagairesponden. Pengumpulan data dilakukan secara langsung denganmenggunakan kuesioner yang berisikan 33 pertanyaan. Berdasarkanhasil penelitian dapat disimpulkan bahwa hanya variabelpemanfaatan teknologi informasi yang berpengaruh signifikanterhadap keterandalan pelaporan keuangan pada Provinsi Riau.Sedangkan variabel kapasitas sumber daya manusia danpengendalian intern tidak terdapat pengaruh yang signifikanterhadap keterandalan pelaporan keuangan SKPD pada ProvinsiRiau.
Co-Authors ', AL Azhar A ', Kamaliah ., Saukani Ade Erpita Safitri Agrina Cahayani Al Azhar A Al Azhar L Alamsyah, Mudrika Amie Dhiza Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Anak Agung Gede Sugianthara Anike Geovani Putri Annisa, Vivid Azwir Nasir Bagus Laksana Hari, Bagus Brinton Sahala Dea Listika Sari Dian Kusuma Dian Mustika Sara Dian Putri Manulang Elisabeth Erintan Br. Purba Elpista Tarigan EMRINALDI NUR DP faizah kamilah, faizah Febby Syahrani Hardi - Hardi Hardi Harnoni ' Hendita Habeahan, Hendita Indra Firdaus, Indra Irma Febrianti, Irma Joni Iskandar karmila karmila Ketut Tirtayasa Khan, Muhammad Arsalan M. Rasuli Meilda Wiguna Meliana Sugita Nia Cristy, Nia Nila Ramadhani Nila Ramadhani, Nila Nizar Zulmi Noviandhi Resilla Novita Indrawati Pakpahan, Dian Lamsihar Pipin Kurnia Poppy Nurmayanti Putri, Chintya Kurnia R. Muhammad Rozi Ramadani, Suci Rasuli ' Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Rini Purnama Sari Rizka Wahyuni Siregar Rizke Wiliyanti Rofika Rofika Rusli Sem Paulus Silalahi Septiani, Susi Serly Novianti Stella Mettawidya Supriono Supriono Syafriyanti, Liza Syahnandevito Tania Iskandar Taufeni Taufik Tri Desi Arini Vince Ratnawati Viorita Virsanita Warni, Anggi Risma Yesi Mutia Basri Yessi Arisandi Yolanda Pratami Zirman ' Zirman Zirman, Zirman