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Rahmiati Idrus
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PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Survey pada Auditor di KAP Wilayah Pekanbaru, Medan, Batam, dan Padang) Nurhardianty Kurnia Sari; Kamaliah '; Rahmiati Idrus
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 objective of this study is to determine the effect of time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control on premature sign-off audit proceduress at the public accountant firm (KAP) in Pekanbaru, Batam, Medan, and Padang. This study uses primary data. Sample selection technique used is purposive sampling. The analytical method used is multiple linear regression with SPSS. Based on the overall hypothesis testing showed that time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control have a significant impact premature sign-off audit proceduress.Keywords: Time pressure, Audit risk, Premature sign-off audit proceduress.
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN DAN GANGGUAN ORGANISASI TERHADAP INDEPENDENSI AUDITOR PADA INSPEKTORAT PROVINSI RIAU Annisa Agelina; Yusralaini '; Rahmiati Idrus
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 research aims to invetigate the effect of personal disturbance, externaldisturbance and organizationaldisturbance on the the auditors’ independence inInspectorate Riau Province. This study is population. While responden is consisted by the fourty inspectorate officers in Inspectorate Riau Province. The data was collected by distributing quetionnaires which isgiven to 40repondents, but only 39 (97.5%) respondents who fill out the questionnaires completely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. Based on t test results partially be known that the results of t test for variables personal disturbancewas significantly on auditor independence wich t hitung>t table,t test for variables externaldisturbance was significantly to auditors independence and t test for variables organizational disturbance also have significant effect on auditor’s independence. The magnitude of the effect caused by Adjusted R2 by three variables together against the dependent variable 69,9%, while the remaining 30,1% is influenced by other variables not examined in this study.Keywords: Personal Disturbance, External Disturbance,   Organizational Disturbance and The Auditors’ independence
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK MADYA PEKANBARU Yohanes Diaken Nainggolan; Kamaliah Kamaliah; Rahmiati Idrus
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 determine how much the influence of disbursement of tax arrears with a letter of reprimand against tax revenue in Tax Office of Pekanbaru and determine how much the influence of the forced tax collection by the letter of the tax revenue in Pekanbaru City Tax Office. The population in this study is a letter of reprimand and forced letter issued by the Tax Office Pekanbaru. Samples will be taken by the researchers is a letter of reprimand and forced letter issued by the Tax Office of Pekanbaru in 2011 until 2013 (3 years). Further analysis of data using multiple linear regression model. According to the partial test results can be concluded that the warning letter does not have a significant effect on the disbursement of tax arrears. It can be seen from the value t <t table so that Ho accepted and Hi rejected. Tests on forced letter, shows that these variables affect the disbursement of tax arrears that can be seen from the value t count> t table, so that Ho refused and H2 accepted. The magnitude of the effect of the warning letter and the letter forced to increase disbursement of tax arrears in KPP Madya Pekanbaru is 0.834 or 83.40%.Keywords: Billing, Disbursement Arrears, and Taxes
Pengaruh locus of contol, komitmen organisasi, kinerja auditor, dan turnover intention terhadap perilaku menyimpang dalam audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru dan Padang) Desi Chairunnisa; Zulbahridar &#039;; Rahmiati Idrus
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 aimed to examine the effect of locus of control on dysfunctional audit, the effect of organization commitment on dysfunctional audit, the effect of performance on dysfunctional audit and the effect of turnover intention on dysfunctional audit. The object of this research is independent auditors in Pekanbaru and Padang. Methods of data collection used in this research is a method of questioner. From 72 questioners distributed, returned was 62 questioners, but only 59 respondents who fill out the questioner and the method of selecting a sample using. Data analysis conducted with multiple regression model with help of software SPSS version 17.0. The result provide that locus of control, performance, and turnover intention has significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and Padang. While organization commitment do not has a significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and padang.Keywords : Locus of control, organization commitment, performance, turnover intention and dysfunctional audit.
PENGARUH PARTISIPASI ANGGARAN,PERAN KUASA PENGGUNA ANGGARAN,KEJELASAN SASARAN ANGGARAN DI MODERASI OLEH BUDAYA ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Khairul Badri; Azwir Nasir; Rahmiati Idrus
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 identify and analyze the effect of budgetery participation,the role of authority of the budget user,clarity of budget goal.organizational culture as moderating variabel on the regional government performance.primary data were collected using a survey of civil servant (PNS) in 32 work units (SKPD) Pekanbaru city government consisting of 96 people head on education public and employment head section and sub-section .the sampling technique used purposive sampling,analysis of the data in this study using multiplelinear regression analysis by using spss version 20.0 The result of this study show that organizational culture as moderating variabel has no effect relation the role of authority of the budget user and the regional government performance.Keywords:participation,budgetery,moderation,organizational culture and performance
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, PERGANTIAN AUDITOR, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2010-2013) Nelly Yulinda; Azwir Nasir; Rahmiati Idrus
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 determine the influence of independent commissioners, audit committ, leverage, auditor switching and auditor industry specialization on the integrity of the financial report. Independent variables used in this study are independent commissioners, audit commite, leverage, auditor switching and auditor industry specialization, while the dependent variable in this study is the integrity of the financial report are measured using conservatism index (C-Score). Populations used in this study is manufacture companies listed on IDX 2010-2013, where the total population is used by 14 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 56 (14x4). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables independent commissioners, audit committ, leverage, auditor switching which has a significant influence on integrity of the financial report, while the auditor industry specialization variables did not significantly affect the integrity of the financial report.Keywords : Independent Commissioners, Audit Commite, Leverage, Auditor Switching, and Auditor Industry Specialization
PENGARUH STRES KERJA, KEPUASAN TINGKAT GAJI DAN KEPEMIMPINAN TERHADAP TURNOVER INTENTIONS STAFF AUDITOR DI KANTOR AKUNTAN PUBLIK (STUDI PADA KAP DI JAKARTA DAN BANDUNG) Tesha Jovi Amany; Azwir Nasir; Rahmiati Idrus
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 research aims to investigate the effect of job stress, salaries satisfaction and leadership upon the turnover intentions to auditor who work at Jakarta and Bandung accounting firm.The data was collected by distributing questionnaires to 130 respondents, 124 were returned and 120 questionnaires used for the analysis.respondents who fill out the questionnaires. The data analysis was done by using multiple regression. T test result on job stress is 5.816, with a significance value of 0,000 it means there were positive effect and significant influence on turnover intention. T test result for salaries satisfaction is3.230, with a significance value of 0,002 it means there were positive effect and significant influence on turnover intention. T test result for leadership is-4.162, with a significance value of 0,000 it means there were negative effect and significant influence on turnover intention.Keywords: Job Stress, Salaries Satisfaction, Leadership and Turnover Intentions.
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;