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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Sains Sosio Humaniora Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS Journal of Management Accounting, Tax and Production
Mudrika Alamsyah Hasan
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PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Bengkalis) Dewi, Chindy Kurnia Rahma; Surya, Raja Adri Setiyawan; Hasan, Mudrika Alamsyah
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 aimed to examine the influence of internal control, compansation suitability, compliance to accounting rules, and unethical behavior on tendency of accounting fraud. Populations of this research are SKPD Districk of Bengkalis. The technical sampling of this research uses total sampling. Data of this research obtained from at officer accounting and accounting staff. Type of data used are primary data. Data collection method used is survey, usingquestionnaire. Analysis used multiple linear regression. Analiysis statistical finding of statistical test provide following result : 1) internal control has effect on tendency of accounting fraud where the significant value 0,000 < 0,05 (H1 accepted), 2) compansation suitability has effect on tendency of accounting fraud where the significant value 0,017 < 0,05 (H2 accepted), 3) compliance to accounting rules has effect on tendency of accounting fraud where the significant value 0,009 < 0,05 (H3 accepted), 4) unethical behavior has effect on tendency of accounting fraud where the significant value 0,008 < 0,05 (H4 accepted). The results of the research indicates that internal control, compansation suitability, compliance to accounting rules effect significant negative on tendency of accounting fraud, while unethical behavior effect significant positif on tendency of accounting fraud.Keywords: Control, compansation, Rules, Behavior, Fraud
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, KETIDAKPASTIAN LINGKUNGAN,KOMITMEN ORGANISASI, DAN REWARD SEBAGAI VARIABEL MODERATING PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI PROVINSI RIAU Putri, Sinta Tiara; Tanjung, Amries Roesli; Hasan, Mudrika alamsyah
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 aimed to examine the effect of budgetary participation and information asymmetry, environmental uncertainty, organizational commitment and reward as moderating variable towards budgetary Slack at government institution in Riau Province. The population in this study are all government agencies in Riau Province, totaling 39 units. To determine sample is using purposive sampling method, the respondents of this study is the managerial planning, coordination, evaluation, supervision, staffing, negotiation and representation of each government institution inRiau Province. The number of samples to be taken from this population is as much as 78 respondents. Analysis of data using models Moderated Regression Analysis (MRA). The study states that the hypothesis testing results show that the budgetary participation and the budgetary participation moderated by organizational commitment has a significant influence on budgetary slack in the province of Riau. Budgetary participation moderated by budget asymmetry, budgetary participation moderated by environmental uncertainty, and the budgetary participation moderated by reward does not affect significantly to the budgetary slack in government institution of Riau Province.Keywords: Budgetary, Slack, Commitment, and Reward
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN ALOKASI BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN/KOTA PROVINSI RIAU PERIODE 2011-2015) Hasan, Mudrika Alamsyah; Suryo Agung, Muhammad Fajar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to examine the affect of local revenue, general allocation fund andspecial allocation fund fund to human development index with capital expenditure asintervening variable. The population of study is budget realization report of revenueand expenditure regional in Riau province from 2011-2015 and table of humandevelopment index from 2011-2015. The method of this study used purposivesampling and obtain each 50 data as a sample. The sample’s criterias of this studyare publishing budget realization report annually from 2011-2015 and having humandevelopment index data from 2011-2015. Methods of Analysis is conducted withpath analysis using SPSS (Statistical Product and Service Solutions)Version 21.Test results that have been done. The partial regression test I (t test I) shows thatLocal Revenue affects the Capital Expenditure Allocation with P <0.05 (P = 000).General Allocation Fund affect the Capital Expenditure Allocation with P> 0,05 (P =,021). The Special Allocation Fund has no effect on Capital Expenditure Allocationwith P> 0.05 (P = ,380). Partial regression test II (t test II) indicates that LocalRevenue affects the Human Development Index with P <0.05 (P = 000). GeneralAllocation Fund has no effects on Human Development Index with P <0.05 (P =.057). The Special Allocation Fund has no effect on Human Development Index withP> 0.05 (P = .078). Capital Expenditure did not affect the Human DevelopmentIndex with P> 0.05 (P = .101). The results of this study also indicate that LocalRevenue does not indirectly affect the Human Development Index through theCapital Expenditure Allocation by beta coefficient standard (, 916) + (-, 091504) = (,0824496). The General Allocation Fund does not indirectly affect the HumanDevelopment Index through the Capital Expenditure Allocation with the standardbeta coefficients (,158) + (,044992) = (,202992). The Special Allocation Fundindirectly affects the Human Development Index through the Capital ExpenditureAllocation with the standard beta coefficients (-,137) + (-,016568) = (-,153568). Thecoefficient of determination in this research is 75.7%. Four of these variables affectthe dependent variable is 75.3%, while 24.7% is influenced by other variables thatare not discussed in this study.
PENGARUH CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia periode 2014-2016 ) Yulistian, Andika; Nasir, Azwir; Hasan, Mudrika Alamsyah
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 study aims to examine the effect of Corporate Governance and Accounting Conservatism on Tax Avoidance of the mining companies listed on Indonesia Stock Exchange in 2014-2016. Corporate Governance was elaborated into audit quality, audit committee, and institutional ownership. The Population of this study is all of mining companies which is listed in Indonesia Stock Exchange. The sample of this study is 45 from 15 companies that meet the sampling criterias and listed in Indonesia Stock Exchange. The analytical technique that is used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression method using SPSS (Statictical Product and Service Solution) version 25. The results showed that audit quality affect the tax avoidance, it comes from the significance that is 0,001. Institutional ownership affect the tax avoidance, it comes from the significance that is 0,022. Accounting conservatism affect the tax avoidance, it comes from the significance that is 0,001 while the audit committee did not affect the tax avoidance, it comes from the significance that is 0,169.Keywords : audit quality, institutional ownership, accounting conservatism, audit committee, tax avoidance
PENGARUH UKURAN PEMERINTAH DAERAH, TINGKAT KEKAYAAN DAERAH, TINGKAT KETERGANTUNGAN DAERAH KEPADA PEMERINTAH PUSAT DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi pada Kabupaten/Kota se-Provinsi Riau Periode 2011- 2016) Alvini, Yevi; Basri, Yesi Mutia; Hasan, Mudrika Alamsyah
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 study aims to examine the effect of the size of local government, the level of regional wealth, the level of regional dependence to the central government and capital expenditure on the financial performance of local governments of Regency/City in Riau Province period 2011-2016. The population used in this study is the government of Regency/City in Riau Province, amounting to 12 Regency/City. The sampling technique in this research using purposive sampling method and based on predetermined criteria obtained the sample as much 11 Regency/City. This study uses secondary data in the form of financial data from LKPD of Regency / City in Riau Province in 2011-2016 obtained from the office of BPK RI Riau Province Representative. Hypothesis testing in this study using multiple linear regression analysis with t-test and coefficient determination test processed using SPSS 21. The results of this study indicate the size of local government affect the financial performance of local governments, the level of regional wealth affect the financial performance of local governments, the level of regional dependence to the central government does not affect the financial performance of local governments, capital expenditures affect the financial performance of local governments.Keywords : Size of Local Government, Level of Regional Wealth, Level of Region Dependence to Central Government, Capital Expenditure, Financial Performance of Local Government
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENGAWASAN INTERN DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (OPD) (Studi Empiris pada OPD Kabupaten Deli Serdang di Provinsi Sumatera Utara Periode 2016) Novita, Novita; Kennedy, Kennedy; Hasan, Mudrika Alamsyah
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 study aims to test: 1) the influence of human resource quality on the performance of the organization of regional devices. 2) the influence of internal control on the performance of regional apparatus organizations. 3) influence of regional financial management information system on the performance of regional apparatus organization. The object of this research is 30 regional apparatus organization in Deli Serdang north Sumatera Province. Instruments in this study is a questionnaire distributed directly to respondents. Data analysis method used in this research is descriptive statistics, data quality test, classical assumption test, and hypothesis test consists of multiple linear regression analysis test, coefficient of determination and test F. The results showed that the quality of human resources, internal control and financial management information systems have a positif effect on the performance of regional organizations.Keywords : Quality of human resources, internal control and regional financial management information system
PENGARUH JUMLAH WISATAWAN, JUMLAH HOTEL, PDRB TERHADAP PENERIMAAN PAJAK HOTEL Putra, Arfend Adi; Azlina, Nur; Hasan, Mudrika alamsyah
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

The aim of the research is to find out effect the number of tourist, number of Hotel PDRB that become the factors determining tax revenue of hotels in Pekanbaru City. The hotel tax is levied on the facilities or resort lodging services providers, which include motels, inns, cabins tourism, tourism guest house, guest house, lodging houses and the like, as well asa boarding house with the number of room more than 10 (ten). The results of this study are expected to provide input for the benefit and the Local Government of Pekanbaru, especially the Office of Financial Management. The research was a descriptive study. The methods of obtaining the data were observation and library research. The data were secondary data of time series from year 2007-2014. The method of analysis used multiple regression analysis with Hotel Tax revenue as the dependent variable and three independent variables, namely the number of tourists, the number of hotels and PDRB. The results reveal that the number of tourist, number of hotel and PDRB has a significant influence on hotel tax revenue. The percentage effect of the independent variable on the dependent variable is 94% while the remaining 6% were caused by other factors not included in the regression equations.Keywords:Tourist, Hotel, PDRB, and Hotel Tax Revenue
PENGARUH TIME BUDGET PRESSURE,LOCUS OF CONTROL, KOMITMEN ORGANISASI, DAN STRES KERJA TERHADAP KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empris pada Kantor Akuntan Publik Pekanbaru, Padang dan Medan) Kristanti, Margaretha Sonya; Anugerah, Rita; Hasan, Mudrika Alamsyah
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 and find out evidence of the influence of time budget pressure, locus of control, organizational commitment, and job stress on audit quality. It also attemps to examine wheter dysfunctional audit behavior as mediatevariable.Data for this study were collected by using 99 questionnaires, which were distributed to auditors working at Public Accountants Firms. The sampling technique used is non-probability sampling using purposive sampling method. In total 60 questionnaires received were complete and hence usable in analysis. Data analysis method to examine each of the variabels and testing hypothesis were done through reliability test, validity test, normality test, the classical assumption test, test the coefficient determination, and T-test using multiple linear regression that is path analysis with SPSS 20.0.The result of this study indicates that the times budget pressurehave effects on audit quality with significant 0,022,locus of controlhave effects on audit quality with significant 0,006, organizational commitmenthave effects on audit quality with significant 0,031, job stresshave effects on audit quality with significant 0,031,time budget pressure indirectly effects on audit quality through dysfunctional audit behavior with significant 0,000, but locus of control, organizational commitment, and job stress did not indirectly effects on audit quality through dysfunctional audit behavior.Keywords : Time Budget, Control, Organizational, Stress, Behavior, And Audit Quality.
PENGARUH SUSTAINABILITY REPORTING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DARI SISI MARKET VALUE RATIOS Dian Avita Sari; Nur Azlina; Mudrika Alamsyah Hasan
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

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Abstract

This study aims to find out about (1) the influence of economic, environmental and social sustainability reporting on the company's financial performance in terms of market value ratios, (2) the influence of intellectual capital on the company's financial performance from the market value of ratios.The research method used is explanatory which aims to explain the relationship between variables through data analysis in order to test hypotheses. Sustainbility report independent variable in this study consists of 3 aspects, namely economic, environmental, and social, measured by using the SRDI index. While intellectual capital is measured by VAIC and the dependent variable financial performance is measured by market value ratios. The research sample was 15 LQ45 companies that published sustainability reports, had positive profits and published financial reports for 2014-2016. Hypothesis testing is carried out using the Structural Equation Model (SEM) approach. Statistical test tools used are Smart PLS programs ver.3 and microsoft Excel 2010. The results showed that the sustainability reporting variable from the economic aspect had no effect on the financial performance in terms of market value ratios, while the sustainability reporting variable from the environmental aspect and social aspects each had positive and negative effects and intellectual capital variable has a positive effect on the company's financial performance in terms of market value ratios
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, AKUNTABILITAS PUBLIK, DESENTRALISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH (Studi Pada SKPD Kabupaten Kuantan Singingi) Eka Jas Oktavia Sari; Taufeni Taufik; Mudrika Alamsyah Hasan
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 aims to determine the empirical evidence of the effect of budget participation, public accountability, decentralization, and the internal control system of the local government managerial performance. The population in this study is 29 working units Kuantan Singingi District. Samples taken amounted to 87 respondents. The type of data used are primary data to the data collection method using a questionnaire. Data analysis method used in this study is multiple regression with SPSS version 17. Research shows that: 1) budgetary participation influence the managerial performance of local governments with a level of sig(0.015) < (0.05) and tcount (2.491) >ttable (1.98861) then H1is accepted, 2) public accountability affect the managerial performance of local governments with a level of sig (0.038) < (0.05) and tcount (2.110) > ttable (1.98861)) then H2 is accepted, 3) decentralization affect the managerial performance of local governments with a level of sig (0.034) < (0.05) and tcount (2.157) > ttable (1.98861) then H3 is accepted and 4) internal control system effect on managerial performance of local governments with a level sig (0.023) < (0.05) and tcount (2.310) > ttable (1.98861) then H4 is accepted. With a total value of R2 square of 0.530 which means that 53% of independent variables in this study could affect the dependent variable, while the rest of 47% is explained by other variables such as motivation, characteristics of the target budget, organizational commitment, and leadership style.Keywords: Managerial Performance of Local Government, Participation Budgeting, Public Accountability, Decentralization, and Internal Control System
Co-Authors ', Apriyanti ', Zirman Adlina Fathnun Agneza, Putri Agustami, Try Alvini, Yevi Amries Rusli Tanjung Amries Rusli Tanjung Andreas &#039; Anisma, Yuenita Aprilady, Selsa Azwir Nasir dehilmus, Irwan Desmiyawati Desmiyawati, Desmiyawati Dewi, Chindy Kurnia Rahma Dian Avita Sari Dianto, Volta Eka Jas Oktavia Sari Eka Nopriyanti EMRINALDI NUR DP Enni Savitri Enni Savitri Fadhli Irsyadi Fauzan Adha Putera Florentina &#039; Gustra Arianda Hadi, Yudha Asmara Hildayeni Aprilla Inayatus Tsaniyah Jelfani Saragih Sumbayak Kennedy Kennedy Kennedy, Kennedy Kirmizi &#039; Kirmizi Kirmizi Kristanti, Margaretha Sonya Laura Amelya Br Napitupulu Mastipa Hany Hutasuhut Mentari Cefrida S Natasha Amelia Rosyadi Nelpion, Piges Nova Evania Novita Novita Nur Azlina Nur Azlina Nurazlina &#039; Nurlaili &#039; Putra, Arfend Adi Putri, Sinta Tiara Raisa Rossalina Raja Adri Satriawan Surya Riduan Febri Sianipar, Riduan Febri Riska Natariasari Rita Anugerah Rita Anugerah Mafis Rozi Fetriwahyuni, Rozi Sheila Nika Purwanti Sinta Tiara Putri Surya, Raja Adri Setiyawan Suryo Agung, Muhammad Fajar Tanjung, Amries Roesli Taufeni Taufik Vince Ratnawati Yesi Mutia Basri Yogi Ramadhoni Yoza, Fidela Inaya Putri Yulistian, Andika Yulvarizal, Trysa Yuneita Anisma Yusralaini - Zirman &#039;