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Rahmiati Idrus
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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA JURUSAN AKUNTANSI UNTUK BERKARIR DIBIDANG PERPAJAKAN (Studi Empiris pada Universitas Riau, UIN Sultan Syarif Kasim, Universitas Islam Riau, dan Universitas Lancang Kuning) Putri, Rahmalia Prima; -, Zirman; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to analyze and gets empirical prove of perception, motivation, financial awards, professional recognition, and labour market concideration toaccounting students’ interest in taxation field. Respondents in this researchis accounting students fromRiau University, Islamic State University Sultan Syarif Kasim, Riau Islamic University and Lancang Kuning University. The sampling is selected using purposive sampling,data collection method using a questionnaire with the number of sample of this research was 260 students. This research is a quantitative model with data analysis methods includevalidity, reliability, normality test, classical assumptions: heteroscedasticity and multicollinearity, test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that perception, financial awards, and professional recognition influence accounting students’ interest in taxation field. Other while, motivation and labour market concideration have no influence accounting students’ interest in taxation field.Keywords: perception, motivation, financial awards, professional recognition, labour market concideration, accounting students’ interest in taxation field.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Claura, Anggie Veronisa; Taufik, Taufeni; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the effect of the application of performance-based budgeting affect the performance accountability of government institutions Bengkalis district uses four variables, namely, the competence of the government apparatus (X1), organizational commitment (X2), leadership style (X3), and reward and punishment (X4). The population in this study is 31 working units Bengkalis. Samples taken amounted to 93 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study is multiple regression and regression moderate with SPSS version 17.Results of this study indicate that the government because tcount <t¬tabel 0.387 <1.997 with significant values of 0.05, Organizational Commitment significant effect on performance accountability of government agencies because thitung> t¬tabel2,538> 1.997 with 0:05 significant value, leadership style have a significant effect to the accountability of agency performance because tcount <t¬tabel1,997 with significant values of 0.05 and the reward and punishment have a significant effect on performance accountability institutions because thitung <t¬tabel4,465 <1.997 with significant value of 0.05. With a total number of 0,646 R2square value of 64.6% which means that the independent variable in this study could affect the dependent variable, while the remaining 35.4% is explained by other variables not included in this study such as the improvement of the administration system, the quality of human resources, obedience on the laws, organizational culture, the application of financial accountability, performance contracts, performance measurement, internal and external control.Keywords: Budgeting, Apparatur, Accountability and Government.
ANALISIS KOMPARATIF PREDIKSI KEBANGKRUTAN DENGANMODEL OHLSON, SPRINGATE, ZMIJEWSKI, DAN GROVER PADA PERUSAHAAN KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rachaprima, Muhammad Reza; Tanjung, Amries Rusli; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study purpose to determine the bankrupcty prediction model is most suitable for use in its application to construction and building companies in Indonesia, by comparing four financial distress prediction model, the model of Ohlson, Springate, Zmijewski and Grover. Comparisons were made by analyzing the accuracy of each model. The data used in the form of annual financial statements published by the company on the Indonesian Stock Exchange website. The sample used is a construction and building company in Indonesia listed on the Stock Exchange during the years 2009-2013. The sampling technique is purposive sampling with a total sample obtained by 5 companies. The results showed that the most accurate model is the model Springate, Zmijewski, and Grover with accuracy level 100%.Keywords: Bankruptcy, Predictions Models, and Financial Ratio.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Amalia, Reda Dista; -, Kamaliah; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to examine the effect of Influence Effectiveness of Internal Control, Compliance Compensation, Morality Apparatus and Information Asymmetry on Accounting Fraud Trends. This research was conducted by using descriptive method survey. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Sample selection technique is purposive sampling. The sample used in this study were 61 respondents who served as the fourth echelon in the regional work units (SKPD) in Siak Sri Indrapura. Management and analysis of data using multiple linear regression analysis with the help of software SPSS version 20 (Statistical Product and Service Solution). Hypothesis testing results indicate that effectiveness of internal control, suitability of the compensation and apparatus morality negative effect on the tendency of accounting fraud and information asymmetry positive effect on the tendency of accounting fraud. The coefficient of determination in this study was 62.2%, while 37.8% is influenced by other variables.Keywords: Internal Control, Compensation, Morality, Information and Accounting Fraud
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN, DAN PENDIDIKAN TERHADAP PROFESIONALISME AUDITOR (Studi Empiris pada Auditor BPKP Perwakilan Provinsi Riau) Toruan, Jupri Lumban; -, Hardi; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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There are some factors influencing the auditors’ professionalism, and it does be reason why this studies important. This study attempts to see the influence of independency, competency, experience and , education to auditor professionalism, especially those who are working in BPKP Riau.The population of study is all auditors who worked on the BPKP Riau. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the BPKP Representative Riau Province. The Respondents are used in the analysis were 47 respondents ( 85 % ) Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions )Version 17.The results of testing that has been done.Partial regression test (t test) showed that the auditors’ independency, competency, experience had a influences significantly and positively towards auditor professionalism, while auditor education have no effect significantly on their professionalism.The coefficient of determination in this study was65,7 % .These four variables affect the dependent variable was 65,7 % , while 34,3 % is influenced by other variables that are not addressed in this study . Keywords: independency,competency,experience,education,and professionalism
ANALISIS PENGARUH LABA BERSIH, ARUS KAS OPERASI, PEMBAYARAN DIVIDEN KAS SEBELUMNYA, DAN QUICK RATIO TERHADAP DIVIDEN KAS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Tiocandra, Riyondi; -, Kamaliah; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The objective of this research is to examine and analyze the influence of the net income, operating cash flow, previous cash dividend payment, and quick ratio toward cash dividend at the LQ-45 corporations listed in the Indonesia Stock Exchange 2011-2013. The Population in this research are LQ-45 corporations which are listed at the Stock Exchange during 2011-2013. Based on purposive sampling method obtained that the 22 companies which are used as the samples in this research. The examination is conducted using multiple linear regression method of processing data with SPSS version 17. The results showed that the variables of net income and previous cash dividend payment have a significant influence toward cash dividend, while the independent variables operating cash flow and quick ratio have no significant influence toward cash dividend.Keywords: Net Income, Cash, Dividend Payment, and Quick Ratio
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN SISTEM AKUNTANSI TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD). (Studi Empiris pada Kabupaten Rokan Hulu) Widayati, Sandy; Taufik, Taufeni; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The study aimed at finding out the effect of: (1) budgeting participation on the performances SKPD, (2) human resources quality on the performances SKPD, (3) the implementation of accounting information system on the performances SKPD, and (4) budgeting participation, human resources quality, and the implementation of accounting information system on performances SKPD. The study was conducted at the Local Government working unti devices in Rokan Hulu, made based on a quantitative, since the data obtained were in a form of figures. The samples were selected based on a purposive sampling technique by involving 80 respondents. These results indicate that the participation budgeting significant effect on the performance of SKPD because thitung 2.316> 1.000 ttabel with significant value of 0.023, significantly influence the quality of human resources SKPD performance because thitung 2.053> 1,000 ttabel with significant value 0.013, and Application of Accounting System significantly affect the performance of SKPD because thitung 5.263> 1.000 ttabel with significant value 0.00.The results provide evidence that the Budgetary Effects of Participation, Quality of Human Resources and Accounting System Implementation significant effect on SKPD Performance Against Rokan Hulu through multiple correlation coefficient (R) of 0.836 and a very strong relationshipKeywords: Participation,Budget,Quality,Accounting and Performance
ANALISIS KINERJA KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PEMERINTAH KOTA BUKITTINGGI (Studi Di Kota Bukittinggi Tahun Anggaran 2009-2013) Dewi, Syukria; Agusti, Restu; Idrus, Rahmiati
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 financial performance of Bukittinggi government in supporting the implementation of regional autonomy. This study used a descriptive study with a qualitative approach. The results showed the level of independence of the City of Dublin is very low and does not yet support the implementation of regional autonomy with an average ratio of 10.44. The effectiveness of its budget on average 96.35 which is classified as not effective. Budget efficiency level of Bukittinggi was on average 0.66 were considered to be very efficient. The level of dependence of Bukittinggi is high with an average ratio of 89.42. Local revenue growth of Bukittinggi was on average 11.19 belonging increases and tends positive. Overall bukittinggi City local government is not independent and does not yet support the implementation of regional autonomy because it still has the instructive relationship pattern is a pattern of relations in which the role of the central government is more dominant than the role of the state itself.Keywords: decentralization, local independence,and regional growth
PENGARUH PENGALAMAN AUDITOR, KOMPETENSI, RISIKO AUDIT, ETIKA, TEKANAN KETAATAN, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR DENGAN SKEPTISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING Meiko Eli Suhesti; Zirman -; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The purpose of this study is to find out the effect of auditor experience, competence, audit risk, ethics, adherence pressure, and gender to the accuracy of auditor's opinion, directly or indirectly, by using auditor professional skepticism as an intervening variable. The research was conducted in KAP Kota Pekanbaru  and KAP Medan City. The samples were obtained randomly as many as 79 respondents. The data were analyzed by using Partial Least Square (PLS) techniques with SmartPLS 2.0 M3 versions. The results showed that auditor experience did have a significant relation to the accuracy on giving opinion. Secondly, competence did have a significant relation to the accuracy on giving opinion. Third, audit risk did have a significant relation to the accuracy on giving opinion. Fourth, ethics did have a significant relation to the accuracy on giving opinion. Fifth, adherence pressure did have a significant relation to the accuracy on giving opinion. Sixth, gender did have a significant relationship to the accuracy of auditor's opinion. From the indirect test, the result showed that the variable of auditor’s professional skepticism was able to strengthen the competence relation and situation of the accuracy of auditor’s opinion. In the other hand, the variable of auditor's professional skepticism was not able to strengthen the relationship of ethics and pressure to the accuracy of auditor's opinion.Keywords: Auditor Experience, Audit Risk, Ethics, Adherence Pressure, Auditor Professional Skepticism
Hubungan skeptisme profesional auditor, situasi audit, etika, pengalaman audit, pengetahuan mendeteksi kekeliruan dengan pertimbangan tingkat materialitas ( pada kantor akuntan publik se-sumatera) Erminta Riris Marito; Rita Anugerah; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study examined the relationship of professional skepticism audit, audit situation, ethics, audit experience, and knowledge to detect errors in consideration of the level of materiality. The study employs a field experiment involving auditors who worked on the Public Accounting Firm (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2013 Se-Sumatra. Data were obtained through questionnaires and based on pre-defined criteria there are 80 questionnaires can be used. Methods of data analysis in this study is the multiple linear regression with SPSS version 17.0. Results of regression testing (ttest) showed that the auditor's professional skepticism, audit situation, and ethical considerations have a significant relationship with the level of materiality while auditing experience and knowledge to detect mistakes not have a significant relationship with the level of materiality considerations on Public Accounting Firm (KAP) Se -Sumatra. The amount of R Square (R2) of 0.454 gives the sense that the rate of 45.40% materiality considerations professional skepticism can be explained by the audit, the audit situation, ethics, audit experience and knowledge to detect errors while 54.60% can be explained by other variables.Keywords : Consideration of the level of materiality, audit professional skepticism, audit situation, ethics, audit experience and knowledge to detect errors.
Co-Authors Amries Rusli Tanjung Anggie Veronisa Claura, Anggie Veronisa Annisa Agelina Azwir Nasir Desi Chairunnisa Erminta Riris Marito Hardi -, Hardi Jupri Lumban Toruan, Jupri Lumban Kamaliah &#039; Kamaliah -, Kamaliah Kamaliah Kamaliah Khairul Badri Meiko Eli Suhesti Muhammad Reza Rachaprima, Muhammad Reza Nelly Yulinda Nurhardianty Kurnia Sari Rahmalia Prima Putri, Rahmalia Prima Reda Dista Amalia, Reda Dista Restu Agusti Rita Anugerah Riyondi Tiocandra, Riyondi Sandy Widayati, Sandy Syukria Dewi, Syukria Taufeni Taufik Tesha Jovi Amany Yohanes Diaken Nainggolan Yusralaini &#039; Zirman - Zirman -, Zirman Zulbahridar &#039;