Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Elfi Ilham
Unknown Affiliation
Economics, Econometrics & Finance

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2012 Zaki Rifki; Zulbahridar -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of profitability (ROA), solvency (DER), the reputation of the Public Accounting Firm (KAP), corporate ownership and firm size on audit delay in the trading company. The population in this study are the trading company in Indonesia Stock Exchange (IDX) as many as 36 companies. Observation period is 2011 to 2012. Technique used to determination sample is purposive sampling method, where the sample is determined by certain criteria. Based on the criteria, then there are 30 sample companies. While to analysis the data is using multiple regression analysis. The results of the research are Return on Assets (ROA) and ownership status (Foreign/Domestic) have a significant impact on audit delay. It can be seen from the t value is greater than t - table. Whereas the Debt to Equity Ratio, Public Accounting Firm Reputation and size of the company does not have a significant impact on audit delay. It can be seen from the t value is smaller than the t-table then the independent variable has no effect on the dependent variable.Keywords: Profitability (ROA), Solvency (DER), Reputation Public Accounting Firm (KAP), Corporate Ownership and Firm Size, Audit Delay
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, INDEPENDENSI, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015) Elisabeth Veronika Sipahutar; Amir Hasan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the influence of independent commissioners, audit committee, independence, and auditor industry specialization on the integrity of the financial report. Independent variables used in this study are independent commissioners, audit committee, independence, and auditor industry specialization, while the dependent variable is the integrity of financial report that is measured by using conservatism index. Population used in this study is mining companies listed on Indonesia Stock Exchange period among 2011-2015. Sample was collected by purposive sampling method. Total 14 mining companies were taken as study’s sample. This study used secondary data collected through Indonesia Stock Exchange (www.idx.co.id). The research data were analyzed with multiple linear regression model with help of SPSS software version 21,0. The results of this research showed that independent commissioner, independence, and auditor industry specialization had significant effect to the integrity of financial report. Meanwhile, audit committee had not significant effect to the integrity of financial report.Keywords: Independent Commissioners, Audit Committee, Independence, Auditor Industry Specialization, Integrity of Financial Report
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, KOMITMEN TUJUAN ANGGARAN, DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perbankan di Kota Pekanbaru) Utamy Riska Khairani; Azwir Nasir; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed to examine the direct effect of budgetary participation to managerial performance, and also indirect effect of budgetary participation to managerial performance with distributive fairness, procedural fairness, budget goal commitment and job relevant information as intervening variables. Collecting data of this study using a questionnaire submitted to111 lini manager/divisi/staff/employees who work at Perbankan in Pekanbaru. From questionnaires distributed 100 questionnaires (90%) ware completed and can be processed. Data analysis for hypothesis test was done with Partial Least Square (PLS). Result of this study give evidence that budgetary participation have significantly effect to managerial performance;it didn’t find indirect effect between budgetary participation to managerial performance through distributive justice and procedural fairness; budgetary participation have indirect effect to managerial performance through budget goal commitment and job relevant information.Keywords: participation, budgetary, performance, fairness, and commitment.
PENGARUH DEBT DEFAULT, DISCLOSURE, AUDIT CLIENT TENURE, DAN AUDIT LAG TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA Zulfikri Rahmat; Andreas '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Going concern assumption used in the preparation of the financial statement. Operational company should be able to maintain it’s surviva. If the auditor does not believe the survival of the company business, then the matter must be presented in the audit report after the opinion paragraph. The company does not except to get a going concern opinion because it could be affect the company image. Bankruotcy would actually happen if there is no proper treatment to address the going concern issue. This study examined the effect of debt default, disclosure, audit client tenure, and audit lag on acceptance going concern audit opinion. Research sample as many as 33 real estate and property companies in Indonesia Stock Exchange period 2011-2013 with purposive sampling method. Logistic regression analysis used as a technique of data analysis and hypothesis testing. The result show empirical evidence that debt default and disclosure have a significant effect on acceptance going concern audit opinion, debt default had significant value 0,047 and disclosure had significant value 0,027. Audit client tenure and audit lag not have a significant effect on acceptance going concern audit opinion, audit client tenure had significant value 0,815 and audit lag had significant value 0,592.Keywords: debt default, disclosure, audit client tenure, audit lag and going concern audit opinion
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2016) Florentina Florentina Marta Delima BR. Sin; Andreas Andreas; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine and analyze the factors that affect the company to do switching auditors with empirical studies on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2016. Dependent variable in this study is the switching auditor. While the independent variables are the change of management, financial distress, KAP size, audit delay, and qualified audit opinion. Sample are 108 companies selected by using purposive sampling method. Hypothesis testing using logistic regression. The results of this study indicate that the change of management has a positive and significant effect on the switching auditor, financial distress and KAP size has a negative and significant effect on the switching auditor, while the audit delay and the qualified audit opinion have no effect on the switching auditor. Based on the coefficient of determination (R2 ) obtained adjusted R2 0.369. This shows that all independent variables affect the dependent variable 36.9% while the remaining 63.1% influenced by other variables not examined in this studyKeywords: auditor Switching, Purposive Sampling, Logistic Regression And IDX.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, EFIKASI DIRI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kantor Akuntan Publik di Pekanbaru, Padang, Batam) Nadiah Ocvinitha Rahman; Hardi Hardi; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed to examine the influence of Role Conflict, RoleAmbiguity, Self - Efficacy to Auditors Performance With Emotional Quotient AsModerating Variabele (Empirical Study On Representation Of Auditor At Pekanbaru,Padang, Batam) The respondent are in the analysis were 64 respondents. Thestudy used primary data which was obtained from the answer of the respondentsand the questionnaire distributed. The collected data was analyzed using dataanalysis method by firstly proposing the classical assumption before performingthe hypothesis test. Classical assumption test and hypothesis test was done usingSPSS software version 23 for Windows. The hypothesis test in this research usedmultiple regression linier with t-test at significance level 5 % (α = 0 ,0 5),moderated regression analysis and determination coefficient test. The result of thestudy found that Role conflct significanly influence to auditors performance , roleambiguty significanly influence to auditors performance, self – efficacysignificanly influence to auditors performance. Emotional quotient is amoderating variable between influence of role conflict, role ambiguity to auditorsperformance but it cannot be moderating between self - efficacy to auditorsperformance.Keywords : role conflict, role ambiguity, self – efficacy, emotionl quotient, auditorperformance.
PENGARUH KUALITAS AUDIT, LIKUDITAS, KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENGUNGKAPAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Syafriliani -; Zulbahridar -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed at examining the effect of audit quality, the financial condition, size, growth, and the previous year's audit opinion on audit going concern disclosure. The population of this study are manufature companies listed on the Indonesian Stock Exchange (BEI), from 2011 to 2013. The samples of the study are all companies were selected by purposive sampling method. Based on the criteria, 40 companies were chosen as the samples of this study. Data analysis usied Logistic models (logit). The study states that the company's financial condition and the previous year's audit opinion had a significant influence on the auidt going concern opinion on manufacturing companies during the period 2009 to 2011. While the quality of public audit, company size and growth do not significantly influence the audit going concern opinion. Value of determination coefficient of 0.432, which means that the variability of the dependent variable can be explained by the independent variable as 43.20%, while the remaining variables 56.80% is explained by the variability of other variables outside the model study.Keywords: Quality, Financial, Size, Growth and Audit
PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENCITY DAN PENGUNGKAPAN CORPORATE SOCIAL R ESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di BEI 2013-2016) Firman Jaya; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study are to examine the effect of liquidity, profitability, firm of size, capital intensity and corporate social responsibility disclosure to tax aggressiveness. The independent variables are used in this study are corporate sosial responsibility disclosure, size of firm, profitability, leverage and capital intensity. While the dependent variable in this study is tax aggresiveness the measured using two kind of effective tax rates (ETR). Population taken as the object of observation amounted 90 trading, service and investment companies listed in Indonesia Stock Exchange in the 2013-2016 period. Determination of the sample was made by applying purposive sampling method and obtaining a sample of 92 manufacturing of financial statement companies based on certain criteria. The result showed that the liquidity, profitability and firm of size significant effect on the tax aggresiveness. While capital intensity and corporate social responsibility significantly but negatively influence the tax aggresiveness.Keyword : liquidity, profitability, firm of size, capital intensity and corporate social responsibility and tax aggresivness
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, KOMUNIKASI ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA PAYAKUMBUH Revi Revika; Zulbahridar Zulbahridar; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the effect caused by the variable human resource of quality, organizational commitment, organizational communication, and participation budgetary with performance SKPD. This study uses purposive sampling with 131 samples obtained from the head of SKPD, SKPD secretary and head of SKPD division in Payakumbuh. Data collection techniques in this study is in the form of questionnaires while data analysis techniques is using multiple linear regression processed with SPSS version 16 for Windows. The research proof that 1) human resource of quality has a positively significant effect to performance SKPD where the significant value are 0,035 < 0,05 and value of tcount > ttable 2,137 > 1,97867. The coefficient of β at variable X1 has positive value. It is mean that H1 accepted. 2) Organizational commitment has no effect on the performance of SKPD where significant value 0.604> 0.05 and tcount< ttable -0.519 <1.97867. 3) organizational commitment has a positively significant effect to performane SKPD where the significant value are 0,000 < 0,05 and value of tcount > ttable 5,640 > 1,9786. The coefficient of β at variable X1 has positive value. It is mean that H1 accepted.4) Participation budget does not affect the performance of SKPD where significant value 0.856 > 0.05 and tcount< ttable -0.181 <1.97867.Keywords: performance SKPD, human resource of quality, organizational commitment, organizational communication, participation budgetary.
PENGARUH MOTIVASI, PERSEPSI DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI PPAK DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Study Empiris pada Universitas PPAK di Sumatra) Mega Diana Sari; Amir Hasan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the effect of motivation, perception and labor market considerations to interest accounting students in the selection of a public accounting career. 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 100 respondents who consisting of 20 accounting students of PPAK Program each of Riau University in Pekanbaru, Sumatra Utara University in Medan, Andalas University in Padang,  Sriwijaya University in Palembang, and Lampung University in Lampung. Management and analysis of data using multiple  linear regression analysis with the help of software SPSS version 20 (Statistical Product and Service Solution). The result shows that motivation, perception and labor market considerations have a significant influence on interest accounting students in the selection of a public accounting career.   Keywords: Motivation, Perception, Interest, career, and Public accounting.
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