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Elfi Ilham
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PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013) Fitriany, Lucy Citra; Nasir, Azwir; Ilham, Elfi
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 current deffered tax asset, deffered tax expense and tax planning on earnings management. Independent variables used in this study are current deffered tax asset, deffered tax expense and tax planning, while the dependent variable in this study is earnings management are measured using discretionary accrual (DA). Populations used in this study is manufacture companies listed on IDX 2011-2013, where the total population is used by 16 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 48 (16x3). Data analysis conducted with Binary logistic regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the wall test showed that the independent variables current deffered tax asset and tax planning which has a significant influence on earnings management, while the deffered tax expense variables did not significantly affect the earnings management.Keywords : Earnings Management, Current Deffered Tax Asset, Deffered Tax Expense and Tax Planning.
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kabupaten Rokan Hilir Permana, Indra; Kamaliah, Kamaliah; Ilham, Elfi
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 aims to examine the effect of Budgeting Participation, Budgetary Goal Clarity on the Managerial Performance and Organizational Commitment as a moderating variable in the District Government of Rokan HIlir.The population in this study is the Regional Task Force (SKPD), SKPD treasurer, and financial staff SKPD Rokan Hilir district, using a questionnaire survey. The data was collected by distributing questionnaires to 76 respondents, but only 69 respondents who fill out questionnaires. Methods of data analysis using Multiple Linear Regression Analisys who assisted with SPSS software. Results shows that budgetting participation has effect to the Manajerial Performance, Budgetary Goal Clarity has effect to the Manajerial Performance, and organizational commitment has moderated the effect of budgetting participation and Budgetary Goal Clarity on Managerial Performance.Keywords : Participation, Budgetary Goal Clarity, Commitment, and Manajerial Performance.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2011-2014) Wulanda, Rhisa Dwi Putri; Hasan, Amir; Ilham, Elfi
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

Publication of Sustainability Report (SR) in Indonesia is still voluntary, but the interests and priorities of the companies to publish SR increases. This research aims to determine the effect of the characteristics of the company and corporate governance consists of activity analysis, size, audit committee, and board of directors on the publication of sustainability report in LQ45 companies listed in Indonesian Stock Exchange (IDX) in 2011-2014. The data used in this research were secondary data from companies’ financial data listed in Indonesian Stock Exchange. The sampling methods used was non-probability sampling, which is purposive sampling method. From the population of 78 companies listed in the index of LQ45 during 2011-2014, they were counted 12 companies that fill up the criterias. The hypothesis tested by using logistic regression analysis. The results of the hypothesis test showed that activity analysis, size, and board of directors are having significant effects on the publication of sustainability report with 0.01, 0.03 and 0.04 significance. While the audit committee has no significant effect with 0.236 significance. The influence of the characteristics of the company and corporate governance is 65.5% while the remaining 34.5% is influenced by other variables.Keywords : sustainability report, inventory turnover, size, audit committe, board of directors.
ENGARUH BESARAN KAP, FINANCIAL DISTRESS, AUDIT TENURE DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI SEKTOR MANUFAKTUR BURSA EFEK INDONESIA PERIODE 2012-2015) Analdo, Try Putera Analdo Try Putera Analdo; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. In this study, we attempt empirically to investigate the relationship between KAP Size, Financial Disstress, Audit Tenure, Disclosure, Prior Year Audit Opinion on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All manufacturing sector company listed in Indonesia stock Exchange that had going concern such as capital had decreased significantly, asset had decreased significantly, net profit was negative from 2012-2015 are used as the population. Logistic Regression is used to test the hypothesis. From the results, indicate that Financial Disstress, Disclosure, and Prior Year Audit Opinion is significantly affect on receiving of going concern audit opinion. While the others (Audit Tenure and KAP Size) are not significantly affect on receiving of going concern audit opinion of a company.Keywords : KAP size, financial disstress, audit tenure, disclosure, prior year audit opinion, going concern, manufacture
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI DAN KEAHLIAN PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Juniaputri, Karina Khairunnisa; Anugerah, Rita; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research aims to examine The Influence of Auditor’s Experience, Independence and Due to professional to Detection fraud. Object of this research are the accountant public offices in Pekanbaru, Padang, Palembang and Batam. There are fifty three questionnairs which are sent but, only forty nine questionnairs return. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are Influence of Auditor’s Experience, Independence and Due to professional to Detection fraud. The results of this research showed that auditor’s experience has an effect on detection the fraud with 0,008 significance, independence has an effect on detection the fraud with 0,033 significance, and due to professional has an effect on detection the fraud with 0,018 significance. The results of this research also showed that coefficient determinant is 74,2%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as, audit’s pressure, opportunity and others.Keywords: experience, independence, due to professional, and fraud
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABLE MODERASI Anugrah, Ichsan Satya; ', Kamaliah; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to determine the effect of time budget pressure, competence and independence of the quality of the audit with professional ethics as a moderating variable (studies on public accounting firm in Medan, Padang and Batam). Public accounting profession is responsible for raising the level of reliability of the financial statements. population of this research is the independent auditors who worked at the firm in theMedan, Padang and Batam. Sample selection of this research is done by using purposive sampling method, consisting of 20 office accountant who has been out of Medan, Padang and Batam with 100 auditors as respondents, and were recovered with complete answers obtained from 70 respondents. And processed using SPSS software version 20.0. The analytical method used is multiple regression analysis and analysis moderated system (MRA.) coefficient of determination was 74.6%, in the case of adjusted R-square. The results of this study using multiple regression test stated time budget pressure and Independence effect on audit quality, competence is not effect on audit quality. While using moderated regression analysis test no variables that affect on audit quality with professional ethics as a moderating variable.Keyword : Time Budget Pressure, Independence, Competence, Audit Quality and professional ethics
PENGARUH UKURAN PERUSAHAAN, KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, UKURAN KAP, OPINI AUDIT TAHUN SEBELUMNYA, DAN LEVERAGE TERHADAP PEMBERIAN OPINI GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Listari, Alya; Andreas, Andreas; Ilham, Elfi
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

The purpose of this research was to test and analyze the effect between company size, financial condition, company growth, KAP size, prior year audit opinion, and leverage on granting going concern opinion. The population in this study is all manufacturing companies listed in Indonesia Stock Exchange at 2011- 2015. Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 155 companies. The data was analysed by using logistic regression analysis with SPSS version 25.0. Based on the result of test, indicate that company size, company growth, and prior year audit opinion have an effect on granting going concern opinion. While financial condition, KAP size and leverage does not have an effect on granting going concern opinion.Keyword : Company Size, Financial Condition, Company Growth, KAP Size, Prior Year Audit Opinion, Leverage, and Going Concern Opinion.
IMPLEMENTASI KEBIJAKAN ALOKASI DANA DESA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris pada Kecamatan Kuantan Tengah Kab. Kuantan Singingi) Ilham, Elfi; Kamaliah, Kamaliah; Rifqi, Ahmad
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to determine the effect of communication, bureaucratic structure, implementing attitude, environmental conditions and the size and objectives of the policy on the implementation of the Village Fund Allocation policy in 20 villages in the Central Kuantan Subdistrict of Kuantan Singingi Regency. The population in this study were all villages located in Kuantan Tengah District, Kuantan Singingi Regency, while the respondents consisted of 6 people, namely the Village Head, Village Secretary, Village Treasurer, LPMD, BPD, and Community Leaders, so that the population was 120 people. The sampling method used in this study is saturated sampling method or census method, namely the overall population method. Thus, the number of sampling taken is all members of the population as many as 120 people as respondents. This study uses primary data obtained from questionnaires to respondents. The statistical method used to test the research hypothesis is multiple regression method with software assistance (Statistical Product and Service Solution) version 22.0. The results of the study prove that communication, bureaucratic structure, implementing attitudes, environmental conditions and policy measures and objectives influence the implementation of the Village Fund Allocation policy
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS MELALUI MODERATING STRUKTUR MODAL pada Perusahaan Food and Beverages yang terdaftar di BEI periode 2010-2013 Mirza, Refi; ', Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to determine the effect of Managerial Ownership Structure on profitability, the effect size of the Company to Profitability and through moderating capital structure of the two independent variables on profitability indirectly. The samples determined by purposive sampling method in order to obtain a sample of 15 food and beverage companies in the Indonesia Stock Exchange. The data were analyzed using Multiple Linier Regression , Classical Assumption Test and Test of Hypothesis. Partial test results can be concluded that the Managerial Ownership structure has an influence on profitability. It can be seen the value of 2,601 t and p value (sign) 0.012, < 0,05 so H1 accepted. After moderated capital structure obtained by value t count equal to 3,827 and p value (sign) 0.000 < 0.05 so that H2 is accepted. Variable Size concluded the company has no influence on profitability after visits t 0.809 and p value (sign) 0.442> 0.05, including after by moderating capital structure, H3 and H4 is rejected. And Capital Structure has an influence on the profitability of which 2,085 t and p value (sign) 0.042 < 0.05 so H5 accepted.Keywords: Manajerial Ownership Structure, Company Size, Capital Structure and Return On Assets.
PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI DI INDONESIA (Studi Empiris Pada Akademisi Dan Praktisi Akuntansi Di Kota Pekanbaru) Yushananda, Rizki Pratama; ', Zirman; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This research aims to get empirical prove of the difference between academician and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and forensic accounting technique, accounting relevance in the object of this research was academics and practitioners in Pekanbaru City. Data collected from Badan Pengawas Keuangan dan Pembangunan Republik Indonesia branch of Riau Province and five Universities such as Universitas Riau, Universitas Islam Negeri Sultan Syarif Kasim, Universitas Islam Riau, Universitas Lancang Kuning dan Universitas Muhammadiyah Riau which stated in Pekanbaru City in 2015 as objects of this research. Sample of this research was determined by using probability sampling technique in data collection. Each population was represented by lecturer as the academician and auditor as the practitioner. Data was obtained by distributing 75 questionnaires with 62 respondents give their responses for further analysis. The analysis model used in this study was statistic descriptive and T Test by using SPSS version 20.0 in order to perform the hypothesis test. The result of this research partially shows that the issues of theory and intelllectual technique are significant at 0,393; relevance is significant at 0,084; training period is significant at 0,927; motivation is significant at 0,447; autonomy is significant at 0,148; commitment is significant at 0,780; sense of community is significant at 0,295; the code of ethics is significant at 0,689. The result of this research shows that there is difference in the perception between academician and practitioner in motivation and commitment variable.Keywords : Academician, Practitioner, Forensic Accounting, Profession.
Co-Authors ', Kamaliah ', Khairunnisa R ', Zirman ', Zulbahridar Ahmad Rifqi Amir Hasan Analdo, Try Putera Analdo Try Putera Analdo Andreas &#039; Andreas - Andreas - Andreas Andreas Andreas Andreas Anugrah, Ichsan Satya Ayu Adriany Azwir Azwir Nasir Charlie Tambunan Desy Ratna Sary, Desy Ratna Eka Kurniawan Elisabeth Veronika Sipahutar Fatma Mundriasari Firman Jaya Florentina Florentina Marta Delima BR. Sin Gantri Andini Gideon Saputra Gusmella Ismarita Hardi Hardi Indah Permata Sari INDAH WULANDARI Indra Permana, Indra Jeane Atari Juniaputri, Karina Khairunnisa Kamaliah &#039; Kamaliah Kamaliah, Kamaliah Kennedy - Listari, Alya Lucy Citra Fitriany, Lucy Citra M Rizki Rinaldi Mega Diana Sari Mega Junita Miftakhul Hidayah Mirza, Refi Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nurul Septavita Raja Adri Satriawan Resi Prima Rani, Resi Prima Restu Agusti Revi Revika Ridho Hidayat Rinda Permata Sari Rita Anugerah Rizka Oktagiani Saut Parulian Saydella Ayudia, Saydella Suwandi - Syafriliani - Syahreiza Eria Syamsul Arifin Sylvia Fitriana Tuti Wulandari Utamy Riska Khairani Vadela Irna Utara Wulanda, Rhisa Dwi Putri Yushananda, Rizki Pratama Yusi Lestarina Zaki Rifki Zarman Zikri Ziqra Reza Zirman Zirman Zulbahridar &#039; Zulbahridar - Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulfikri Rahmat