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All Journal Jurnal Ekonomi AdMathEdu : Jurnal Ilmiah Pendidikan Matematika, Ilmu Matematika dan Matematika Terapan Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PRAJA: Jurnal Ilmiah Pemerintahan Jurnal Akuntansi dan Keuangan Prosiding Konferensi Nasional PKM-CSR Jurnal Intelek Insan Cendikia Abstrak: Jurnal Kajian Ilmu Seni, Media dan Desain
Hardi Hardi
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Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences

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PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Perbankkan Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Sri Rahayu; Hardi Hardi; Alfiati Idris
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 aim of this study was to examine the effect of proportion of independent commisarisse, audit commite, size, profitability, and solvability on the audit report lag. Independent variables used in this study are proportion of independent commisarisse, audit commite, size, profitability, and solvability, while dependent variables in this study is the audit report lag. The populations used in this study are all of banking compenies listed on IDX 2012-2014 where the total sample is used by 18 companies. The sampling thecnique in which the number of observation obtained this study was 54 (18x3). The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,00. This study used classic assumption test composed of normality test , heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are proportion of independent commisarisse, audit commite, size, profitability, and solvability on the audit report lag on the level of significant (α) < 0,05. The coefficient of determination as big as 79,9 indicates that 79,9% of the variations that occur in the audit report lag is affected by proportion of independent commisarisse, audit commite, size, profitability, and solvability while the rest of 20,1% were affected by other variabel that were not performed in this study.Keywords: proportion of independent commisarisse, audit commite, size, profitability, solvability.
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF EFFICACY, DAN SPIRITUAL QUOTIENT TERHADAP KINERJA AUDITOR Febita Agustina Ndruru; Hardi Hardi; Meilda Wiguna
JURNAL AKUNTANSI DAN KEUANGAN Vol 8 No 2 (2019): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

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Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh role conflict, role ambiguity, self efficacy, dan spiritual quotient terhadap kinerja auditor. Sampel penelitian ini adalah 45 auditor dari 15 Kantor Akuntan Publik di wilayah Riau dan Kepulauan Riau. Metode analisis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) role conflict berpengaruh negatif terhadap kinerja auditor (2) role ambiguity berpengaruh negatif terhadap kinerja auditor (3) self efficacy berpengaruh positif terhadap kinerja auditor (4) spiritual quotient berpengaruh positif terhadap kinerja auditor.
PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Indriani Dwie Riefni; Hardi Hardi; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of financial conditions, debt default, audit quality and company size on going concern audit opinion acceptance. The population of this study is publicly traded companies listed on the Indonesian Stock Exchange (BEI) in the 2013-2017 period. The research sample was selected using purposive sampling method. Data is obtained through data from the official website of the Indonesia Stock Exchange and other related websites as well as by studying literature related to research problems, both print and electronic media. The data analysis techniques used in this study were descriptive statistics and logistic regression. Financial condition variables affect going concern audit opinion with a significance level of 0.017 which is greater than (5%) or 0.017 <α = 0.05, debt default affects going concern audit opinion with a significance level of 0.000 that is greater than (5%). ) or 0.000 <α = 0.05, audit quality has no effect on going concern audit opinion with a significance level of 0.469 which is smaller than (5%) or 0.469> α = 0.05, and company size affects going concern audit opinion with a significance level of 0.000 which is smaller than (5%) or 0.000 <α = 0.05Keywords: Financial Condition, Debt Default, Audit Quality and Company Size
PENGARUH PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019) Fajrina Nurul; Hardi Hardi; Azhari S Azhari S
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine: The effect of Profitability, Solvency, Audit Quality, and Company Size on Audit Delay in banking companies listed on the Indonesia Stock Exchange in 2017-2019. This research uses purposive sampling technique. The sample amounted to 44 companies in 2017-2019, so the research data analyzed amounted to 132. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The results of this study found that: Profitability and Audit Quality have negative effect on audit delay which is indicated by a coefficient value of -161.091 and a significant value of 0.046 (Profitability) coefficient value of -19.689 and a significant value of 0.000 (Audit Quality). Solvency and Firm Size have no effect on audit delay as indicated by the coefficient value of 0.165 and a significant value of 0.992 (Solvency) coefficient value of 0.109 and a significant value of 0.906 (Company Size). Profitability, Solvency, Audit Quality and Firm Size affect audit delay together with a significance value of 0.000 and an R-Square value of 0.149.Keywords: Audit Delay, Profitability, Solvency, Audit Quality, Company Size
PENGARUH KOMITMEN ORGANISASI, TIME BUDGET PRESSURE, LOCUS OF CONTROL, KINERJA AUDITOR, ETIKA AUDITOR DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik yang Berada di Kota Batam, Padang dan Pekanbaru ) Efferida Septa Bella; Hardi Hardi; Wiguna Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine (1) organizational commitment to dysfunctional audit behavior (2) the effect of time budget pressure on dysfunctional audit behavior (3) the influence of locus of control on dysfunctional audit behavior (4) the effect of auditor performance on dysfunctional audit behavior (5) the effect of auditor ethics on dysfunctional audit behavior (6) the effect of turnover intention on dysfunctional audit behavior.The data used in this study is primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study was the Public Accounting Firm (KAP) located in Batam, Padang and Pekanbaru. The number of samples in this study were auditors who worked in 25 KAP distributed as many as 78 respondents and 69 questionnaires returned (88.46%). The data analysis technique used in this study was multiple linear regression analysis with the help of SPSS 23.0 for windows. The results of this study indicate that organizational commitment, time budget pressure, locus of control, auditor performance, auditor ethics, and turnover intention were proven to influence dysfunctional audit behavior.Keywords: organizational commitment, time budget pressure, locus of control, auditor performance, auditor ethics, turnover intention.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR DAN INDEPENDENSI TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik Pekanbaru, Padang, Batam) Apandi1 Irpan; Hardi Hardi; Meilda Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of obedience pressure, task complexity,auditor experience and independency on auditor judgement. This study uses primary data collected by distributing questionnaires to the auditor who worked in the Public Accountant Office located in Pekanbaru, Padang and Batam. From 80 questionnaires distributed to twenty Public Accountant Office, total questionnairs returned and can be processed is 68 questionnaires. After validitiy and reliability test done, data is analyzed using multiple linear regression method with IBM SPSS (Statistical Product and Service Solution) statistical tools 17. The research results show obedience pressure have positive impact on the auditor judgement, auditor experience have positive impact on the auditor judgement, independency have positive impact on the auditor judgement and while the task complexity causes negative effect on auditor judgement.Keywords: Obedience Pressure, Task Complexity, Auditor Experience, Independency, Audit Judgment
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DI KANTOR DINAS PERHUBUNGAN KOMUNIKASI DAN INFORMATIKA KABUPATEN SIDENRENG RAPPANG Hardi Hardi
PRAJA: Jurnal Ilmiah Pemerintahan Vol 6 No 1 (2018): Edisi Februari
Publisher : FISIP Universitas Muhammadiyah Sidenreng Rappang

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Abstract

Target of this research is to know how influence of leadership style to performance of officer in office On duty Communication of Sub-Province information and communications of Sidenreng Rappang and to know factor- factor influencing style leadership of Head On duty Communication to officer performance in office On duty Communication of Sub-Province information and communications of Sidenreng Rappang. Method Research which is used in this research is quantitative research method (tables of percentage). Technics of data collecting namely by alloting quesioner to responder amounting to 36 one who consist of public servant of Civil On duty Communication 16 people, staff of PHTL On duty Communication 20 people, and direct interview to informan amounting to 2 people. Of this research earn to explain that leadership style indicator to officer performance in office On duty Communication of and communications of informatika Sub-Province of Sidenreng Rappang covering to influence others 75 %, instructing behaviour 78,5%, reaching the target of organization 67,25%.Influence of Style Leadership to officer performance in Office On Duty Communication Of Communications And Information Sub-Province of Sidenreng Rappang there are factor - factor influencing that is ability 64,5%, motivation 64%, achievement 50% and environmental situation of [job/activity] 91,75. Indicator measurement of officer performance On duty existing Communication like, quality of human resource 68,75%, storey;level accuracy of time (officer discipline) 55,5%, and usage of technological resource 50,5%.
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018) Zalfi M Harry Raudho; Hardi Hardi; Mela Fito Nanda
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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Abstract

This research was examined the influence of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure to Financial Statements Integrity. This research was conducted on 18 state-owned companies listed on the IDX in 2016-2018. This research design was quantitative where the data used in this research are secondary data obtained from the IDX website. The method used for sample selection is purposive sampling. The samples in this research were 18 companies. The results showed that the Independent Commissioner had no effect with a significance value of 0.398. The Audit Committee is proven to be influential with a significance value of 0.030. Managerial Ownership has no effect with a significance value of 0.071. Institutional Ownership has an effect with a significance value of 0.031. Leverage has an effect with a significance value of 0.004. Audit Tenure has an effect with a significance value of 0.047.Keywords : Financial Statements Integrity , Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure,
Peran Informasi Pemasaran pada Usaha Wajik Tape Melayu Provinsi Riau Sri Maryanti; Nining Sudiar; Afred Suci; Hardi Hardi
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 3 (2020): Peran Perguruan Tinggi dan Dunia Usaha Dalam Pemberdayaan Masyarakat Untuk Menyongsong
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.547 KB) | DOI: 10.37695/pkmcsr.v3i0.793

Abstract

Wajik Tape Melayu merupakan salah satu usaha kecil menengah yang berdiri sejak tahun 2008. Pada awalnya hasil produksi wajik hanya dipasarkan di sekitar Kota Pekanbaru. Sejak tahun 2011, pemasaran produk Wajik Tape Melayu telah merambah ke luar kota, termasuk luar provinsi. Melihat kondisi tersebut penulis tertarik untuk mengkaji tentang peran informasi pemasaran pada usaha Wajik Tape Melayu. Hal ini dilakukan selain untuk mengembangkan usaha masyarakat dan untuk turut serta mengembangkan produk unggulan daerah khas provinsi Riau. Metode yang digunakan adalah kepustakaan atau studi literatur. Hasil penelitian menunjukan bahwa keberadaan dan pemanfaatan informasi pemasaran dapat dilakukan melalui beberapa langkah yaitu mengindentifikasi kebutuhan informasi, mengembangkan informasi, melakukan analisis informasi, pendistribusian dan penggunaan informasi. Dapat disimpulkan bahwa informasi pemasaran memiliki peranan yang sangat penting dalam usaha Wajik Tape Melayu. Beberapa faktor yang mempengaruhi peranan informasi tersebut adalah adanya tekanan persaingan, pertumbuhan pasar, usaha untuk meminimalisir kesalahan, dan meningkatnya harapan konsumen. Informasi penting yang dibutuhkan dalam pengembangan usaha Wajik Tape Melayu antara lain informasi terkait situasi persaingan, kondisi perekonomian, peraturan perundang-undangan, dan kondisi internal perusahaan
Atraksi Pertunjukan Tari Piriang Talam Badantiang di Sanggar Talang Sarumpun Kota Payakumbuh Sandora Rahma Firlana; Hardi Hardi; Nurmalena Nurmalena
Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain Vol. 1 No. 4 (2024): Juli : Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/abstrak.v1i4.260

Abstract

This journal examines the Piriang Talam Bantiang dance attraction at Sanggar Talang Sarumpun as a form of performing art in the city of Payakumbuh. The method used is a descriptive-analytical qualitative research method, which involves presenting data obtained in the field and then analyzing it according to the research needs. This study employs the theory and opinions of Y. Sumadiyo Hadi regarding form to strengthen the writing. Additionally, it uses supporting theories from Dedi Supriadi on creativity. The results obtained from this research show that the Piriang Talam Bandantiang dance attraction is a form of performance that can attract the attention of the community to watch and enjoy, while simultaneously introducing Piriang Talam Bandantiang dance as a performing art in the region.
Co-Authors Adriana Gusti Afifah Izzatil afred suci, afred Al Azhar L Alfiati Idris Amelia Bettry Fermana Amin Surahman Amir Hasan Andreas Andreas Apandi1 Irpan Ari Wibowo Arisna Rahmadani Azhari S Azhari S Debora Ully Natalia Rumajar Denni Dwi Putriyanti Dwi Rafika Rani Edfan Darlis Efferida Septa Bella Eka Hariyani Elfi Ilham Ernida Kadir Fajrina Nurul Farid Hamdi Febita Agustina Ndruru Fitr Yani Ilham Elfi Indriani Dwie Riefni Indriarta Hidayatunissa Ketut Tirtayasa Lia Edli Syaravina M. Rasuli Meilda Meilda Meilda Wiguna Mela, Nanda Fito Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nining Sudiar Nurmalena Nurmalena Nurul Ardiani Pipin Kurnia Rheny Afriana Hanif Rizka Wahyuni Siregar Rudi Syaf Putra Safira Rosyida Salsabila Nadia Sandora Rahma Firlana Sri Maryanti SRI RAHAYU Volta Diyanto Wahid Qadri Damanik Widy Ayu Ocktaviany Widya Elisa Yessi Mutia Basri Yuniarti Dwi Putri Zalfi M Harry Raudho