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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 KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD di Kabupaten Kepulauan Anambas ) Harnoni '; Amries Rusli Tanjung; Edfan darlis
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 aimed to test the effect related to human resource capacity, utilization of information technology, and internal control systems of the quality of the financial statements of local government finance in Anambas Island. Data was collected by distributing questionnaires to the respondents. Population in this research is the employee who works on regional work units (SKPD) Anambas Island involved in the preparation of the financial statements, the journal of samples taken at 81 people. The data analysis technique used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 20.0.These results indicate two variables affect the quality of financial reports and only one variable that does not have an influence on the quality of financial reporting. Two variables that affect the capacity of human resources, internal control system. While the use of information technology has no effect on the quality of local government financial reports.Keyword: Human resource, technology, internal control systems, and financial Statement.
PENGARUH SIKAP WAJIB PAJAK MENGENAI FUNGSI PAJAK, PERSEPSI WAJIB PAJAK DALAM PELAKSANAAN SANKSI DENDA, PELAYANAN FISKUS, DAN SPPT TERHADAP KEBERHASILAN PENERIMAAN PBB KOTA PEKANBARU Rizka Wahyuni Siregar; Hardi Hardi; 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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This study aimed to analyze the effect caused by the variable The Attitudes regarding the Tax Function, Perception of Tax payers on The Implementation of Financial Penalties, The Service Tax Authorities, and SPPT With PBB Income success. This study uses convenience sampling with 100 samples obtained from the calculation formula slovin. The data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable PBB Income success. Partial regression test (t test) showed that all independent variables studied partial effect on the variable The land and Building Tax Income success. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 65,4%, while the remaining 34,6% is influenced by other variables not examined in this study.Keywords: Taxpayer Attitudes, Perception Tax payers, Service Tax, and SPPT
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Joni Iskandar; Vince Ratnawati; 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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Abstract

This study aimed to examine the influence of the government internal control System, the human resources competencies and functional control on the effectiveness of the financial management area. This study was conducted at SKPD of Pekanbaru city. The population in this study were employed who worked in the SKPD Pekanbaru city (32 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial, treasurer of SKPD and PPTK SKPD. The sample used in this study were 120 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the government internal control System, the human resources competencies and functional control has significantly effect on effectiveness of the financial management area. The magnitude of the effect (R2) the government internal control System, the human resources competencies and functional control on the effectiveness of the financial management area was 48,5%. While the remaining 51,5% is influenced by other independent variabel that are not observed in this study.Keywords: internal control, competencies, functional, effectiveness and government
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MAYORITAS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2014) Dea Listika Sari; Edfan Darlis; Meilda Wiguna
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 examine the influence of corporate social responsibility, majority ownership and corporate governance on tax aggressiveness. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2011 to 2014. The number of samples are processed as many as 69 companies listed in Indonesia Stock Exchange from 2011-2014, so the amount of data processed is 276 data taken from four consecutive years of each company. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that corporate social responsibility is the t (2.268)> t table (1.971) and significant (0.029) <(0.05), whose majority ownership t (-2.637)> t table (1.971) and significant (0.025) <(0.05), corporate governance t (-2.540)> t table (1.984) and significant (0.012) <(0.05) , Overall, it is known that corporate social responsibility, and corporate governance majority ownership has an effect on the aggressiveness of the tax of 69.8%. While 30.2% is influenced by other variables not examined in this study.Keywords : Responsibility, Ownership, Governance, Aggresiveness
PENGARUH KESULITAN KEUANGAN, RISIKO LITIGASI, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA (2012-2014) Anike Geovani Putri; Edfan Darlis; Lila Anggraini
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 study aimed to examine the effect of financial distress, litigation risk, and leverage to accounting conservatism on trading companies that listed on the Indonesia Stock Exchange from 2012 to 2014. In this study, samples were taken by using purposive sampling method. The sample are trading companies that have been listed on the IDX in 2012-2014 and had been audited. Samples used were as many as 30 samples with criteria have been listed on the IDX in 2012-2014, financial statement published in the currency of rupiah, has been audited, accounting conservatism figured, and a time of 3 years in research period i.e 2012-2014. Analysis using the financial statement as a primary source of research. Technical analysis using multiple linear regression analysis with SPSS program. These results indicate that has no significant influence between Financial Distress and Accounting Conservatism on trading companies that have been listed on the IDX (2012-2014) with significant value 0,868. Litigation Risk variable has no significant influence to Accounting Conservatism on trading companies that have been listed on the IDX (2012-2014) with significant value 0,536. And Leverage variable has significant influence to Accounting Conservatism on trading companies that have been listed on the IDX (2012-2014) with significant value 0,066.Keywords: Financial Distress, Litigation Risk, Leverage, and Accounting Conservatism.
Pengaruh corporate governance dan karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility (CSR) di dalam Sustainability Report Dian Kusuma; Amries Rusli Tanjung; Edfan Darlis
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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This study aims to examine the effect of corporate governance and firm characteristics on the extent of corporate social responsibility disclosure in sustainability report. Elements of corporate governance that are used to test are Independent Commissary proportion, foreign ownership proportion and institutional ownership proportion. Then, for the characteristics of firm using firm size, firm age and industry type.The population in this study was all companies listed on the Stock Exchange in 2009 until 2011. The sample was determined by the purposive sampling method and obtain 12 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study concluded that: (1) Independent Commissary proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.855 and significance value 0.159> 0.05, ( 2) foreign ownership proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.001 and significance value 0.647> 0.05, ( 3) institutional ownership proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.002 and significance value 0.233> 0.05, (4) firm size has no effect on CSR disclosure in SR with the coefficient β is positive 0.001 and significance value 0.980 > 0.05, (5) firm age has a positive effect on CSR disclosure in SR with β coefficient is positive 0.021 and significance value 0.003> 0.05, and (6) industry tipe has a positive effect on CSR disclosure in SR with β coefficient is positive 0.385 and significance value 0.004.Keywords: Corporate Governance, Corporate Characteristics, CSR, Sustainability Report
PENGARUH LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2010-2013) Dian Mustika Sara; Azwir Nasir; Edfan Darlis
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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The purpose of this research is to find out the effect of leverage and corporate governance on tax avoidance. This research was conducted at the manufactur companies listed on the Stock Exchange in the observation period 2010-2013. Sampling method used was purposive sampling method with a sample of 11 companies during the observation period of 4 years in a row for a total of 44 samples. The results of this study indicate that the institutional ownership has significant value 0,000 and a positive effect on tax avoidance, while the intensity of the audit committe meetings has significant value 0,032 and a negative effect on tax avoidance. Leverage, percentage of independent commissioner and audit quality has no significant effect on tax avoidance. Based on total adjusted R-Square results proved that on the variable leverage, institutional ownership, percentage of independent commissioner, the intensity of the audit committe meetings and audit quality effect on tax avoidance results of 49.4% while the rest of 50,6% were affected by other variables that were not performed in this study.Keywords: leverage, institutional ownership, audit committe, audit quality and tax avoidance
PENGARUH AKTIVITAS INTERNASIONAL, TIPE INDUSTRI DAN GROWTH OPPORTUNITY TERHADAP ELEMEN INTEGRATED REPORTING (Studi Empiris pada perusahaan non-keuangan yang terdaftar di BEI tahun 2015) Rini Purnama Sari; Novita Indrawati; Edfan Darlis
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 research is to explore the effect of international activity, profil of industry, and growth opportunity on elemen of integrated reporting. The population in this research is 445 industry non-financial registered in BEI 2015 . In this research the sample used is the 85 industry were selected using random sampling method. This research used secondary data.. Technical analysis for test hypothesis that used in this research are multiple linear regression. The result of this research showed that International Activity significant effect, Profil of Industry significant effect ,Growth Opportunity have not significant effect .Keyword : International Activity, Profil of Industry, Growth Opportunity, Elemen of Integrated Reporting
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi pada Satuan Perangkat Daerah Kabupaten Rokan Hilir) Ade Erpita Safitri; Edfan Darlis; Meilda Wiguna
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 present study aims to examine the budgetary participation and performance of local government in Rokan Hilir. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance of local government. The sample used this research using purposive sampling technique with a total of 58 respondents. The population was 34 SKPD Rokan Hilir. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 20.0. The analysis results indicate that budgetary participation and performance of local government have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and perception of innovation. organization commitment did not indirectly affect performance of local government but perception of innovation directly affects performance of local government.But budgetary participation did not indirectly affect performance of local government via the intervening variables of organization commitment and perception of innovation.Keywords: Participation, Performance, Commitment, and Perception
PERAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP HUBUNGAN FRAUD DIAMOND DAN PENDETEKSIAN FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Meliana Sugita; Edfan Darlis; Rofika Rofika
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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The purpose of this study is to determine the role of the audit committee in moderating the fraud diamond relationship to the detection of financial statements fraud. This research uses financial targets, ineffective monitoring, change in auditors and change in director in perspective of fraud diamond as independent variable. Dependent variable in this research is financial statement fraud and audit committee as moderation variable. Samples used in this study are 91 manufactured companies that listed in Indonesia Stock Exchange during the period 2014-2016. The types of data used are secondary data, in the form of annual reports of companies listed on the IDX during the period 2014-2016. The sample is determined by using purposive sampling method. Analysis of data is carried out using moderate regression analysis with the aid of SPSS version 21 computer program.The result of hypothesis testing showed that audit committee is able to moderate the relationship of financial targets and ineffective monitoring toward financial statement fraud. However, the audit committee is not able to moderate the relationship of change in auditor and the change in director toward financial statement fraud.Keywords: Financial Statement Fraud, Financial Targets, Ineffective Monitoring, Change in Auditor, Change in Director,and Audit Committee.
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 &#039; 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 &#039; 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 &#039; Zirman Zirman, Zirman