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Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Yusralaini '; Hardi '; Septi Dwiani
Jurnal Ekonomi Vol 18, No 03 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi struktur modal sepertiukuran perusahaan, pertumbuhan perusahaan, profitabilitas, struktur kepemilikan dan struktur aktivapada perusahaan Manufaktur yang listing di Bursa Efek Indonesia. Penelitian ini dilakukan terhadapperusahaan Manufaktur yang listing di Bursa Efek Indonesia pada tahun amatan 2004 sampai dengan2006. Dengan menggunakan metode purposive sampling di peroleh sampel 30 perusahaan. Datadianalisis menggunakan Multiple Linear Regression dengan bantuan software SPSS versi 16.00 denganmetode Enter. Disamping itu juga dilakukan uji normalitas dan uji asumsi klasik. Berdasarkan hasilpenelitian dapat disimpulkan bahwa ukuran perusahaan, pertumbuhan perusahaan, profitabilitas,struktur kepemilikan dan struktur aktiva secara simultan berpengaruh terhadap struktur modal padaperusahaan Manufaktur yang listing di Bursa Efek Indonesia. Hasil penelitian juga menunjukkanbahwa lima variabel berpengaruh signifikan yaitu ukuran perusahaan, pertumbuhan perusahaan,profitabilitas dan struktur kepemilikan sedangkan struktur aktiva tidak berpengaruh signifikanterhadap struktur modal pada perusahaan Manufaktur yang listing di Bursa Efek Indonesia.

Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Ke Publik Pada Perusahaan Yang Terdaftar DIBEI (2005-2007) Yusralaini '; Restu Agusti; Lhia Dara Raesya
Jurnal Ekonomi Vol 18, No 02 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh ukuranperusahaan, profitabilitas, solvabilitas, likuiditas, umur perusahaan, item-item luarbiasa dan/atau kontijensi dan opini audit terhadap ketepatan waktu penyampaianlaporan keuangan. Penelitian dilakukan terhadap perusahaan yang terdaftar dibursa efek Indonesia pada tahun amatan 2005-2007. Dengan menggunakan metodepurposive sampling, diperoleh sampel sebanyak 234 perusahaan. Data dianalisamenggunakan regresi logistik Hasil penelitian ini menemukan bahwa hanya duavariabel yaitu item-item luar biasa dan/atau kontijensi dan opini audit yang memilikipengaruh yang signifikan terhadap ketepatan waktu penyampaian laporan keuanganke publik pada perusahaan yag terdaftar pada bursa efek Indonesia (BEI) padatahun 2005-2007. sedangkan variabel bebas ukuran perusahaan, profitabilitas,solvabilitas, likuiditas, dan umur perusahaan tidak mempunyai pengaruh yangsignifikan terhadap ketepatan waktu penyampaian laporan keuangan.

Underpricing Dan Faktor - Faktor Yang Mempengaruhi Sjahruddin '; Yusralaini '
Jurnal Ekonomi Vol 17, No 01 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Many research about initial public offering or shortened by IPO conducted to explain the phenomenonIPO which oppose against the theory of market efficiency, which is initial return experiencing ofunderpricing. This article is written to add literature (in) the area by taking object of initial publicoffering research in Jakarta Stock Exchange for the period of 1993 – 1997. this study show thephenomenon underpricing is also happened in Stock Exchange Jakarta. These finding supports thefinding of differ from various world comer.Hereinafter, we form the model by including some factor which theoretically and also empiricalstanding a chance can explain the phenomenon. There are three factors taken that are mount theadvantage, reputation of auditor and reputation of emission guarantor. Result of this study indicatesthat not all of three factors used in model significant statistically. We find that only the factor ofreputation of emission guarantor is related to underpriscing significantly, so also with the factorhereinafter, this study find the factor mount the advantage correlate to underpricing negatively andpositive corresponding auditor reputation but not significant.

Pengaruh Perputaran Modal Kerja Struktur Modal, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Automotive And Allied Product Di Bursa Efek Jakarta Yusralaini '; Amir Hasan; Imelga Helen
Jurnal Ekonomi Vol 17, No 03 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja,struktur modal, umur perusahaan, dan ukuran perusahaan terhadapprofitabilitas perusahaan Automotive and Allied Products yang terdaftar diBursa Efek Jakarta dengan tahun amatan 2003-2006 meng^nakan metodepurposive sampling. Penelitian ini menggunakan 18 perusahaan sebagaisampel. Data dianalisa menggunakan Multiple Linear Regression denganbantuan soft ware SPSS versi 12.00 dengan metode enter. Disamping itu Jugadilakukan uji normalitas data dan uji asumsi klasik Berdasarkan hasilpenelitian dapat disimpulkan bahwa perputaran modal kerja, struktur modal,umur perusahaan, dan ukuran perusahaan secara simultan berpengaruhsignifikan terhadap profitabilitas pada perusahaan Automotive and AlliedProducts di Bursa Efek Jakarta Hasil penelitian juga menurgukkan bahwa dariempat variabel yang diasumsikan berpengaruh terhadap profitabilitas, hanyadua variabel yang berpengaruh sigmfikan yaitu variabel struktur modal danukuran perusahaan. Sedangkan variabel perputaran modal kerja dan umurperusatuum tidak berpengaruh sigmfikan terhadap profitabilitas padaperusahaan Automotive and Allied Products di Bursa Efek Jakarta

Analisis Pengaruh Pelaksanaan Supervisi Terhadap Kepuasan Kerja Auditor Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Kantor Perwakilan Propinsi Riau Yusralaini '; Restu Agusti; Nelson Sinaga
Jurnal Ekonomi Vol 19, No 03 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai analisis pengaruh pelaksanaan supervisi terhadap kepuasan kerja auditor Badan Pengawas Keuangan dan Pembangunan (BPKP) Kantor Perwakilan Propinsi Riau. Pengambilan sampel dilakukan dengan menggunakan metode cross section data, yaitu data yang dikumpulkan pada satu waktu tertentu. Hal ini dilaksanakan dengan mengirimkan kuesioner untuk dijawab secara langsung. Berdasarkan hasil kuesioner yang diterima kembali, maka terdapat 40 kuesioner dapat diolah Data yang diperoleh dianalisis dengan regresi berganda (multiple regression) dengan menggunakan program SPSS (Statistical Product Service Solution) Versi 17.Hasil penelitian ini menunjukkan bahwa aspek kondisi kerja sebagai salah satu variabeldari pelaksanaan supervise herpangaruh signifikan terhadap kepuasan kerja auditor Badan Pengawasan Keuangan dan Pembabimgan (BPKP) Kantor Perwakilan PropinsiRiau. Sedangkan aspek kepemimpinan dan mentoring, serta aspek penugasan tidak menunjukkan pengaruh signifikan terhadap kepuasan kerja auditor Badan Pengawasan Keuangan dan Pembabimgan (BPKP) Kantor Perwakilan Propinsi Riau.

PENGARUH TEKNOLOGI INFORMASI DAN KEAHLIAN KOMPUTER TERHADAP SISTEM INFORMASI AKUNTANSI PADA RUMAH SAKIT SWASTA DI KOTA PEKANBARU Yesi Irawati; Yusralaini '; Pipin Kurnia
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 aims to empirically examine the effect of information technology and computer expertise on Accounting Information Systems (AIS). This study was conducted on 18 Private Hospital in the city of Pekanbaru. Existing questionnaires distributed 72 pieces. Analysis tools used in this study is multiple regression.Advances in information technology affect the development of Accounting Information Systems (AIS) in terms of data processing, internal control, and increase the amount and quality of information and financial reporting. Due to transform data into information needed knowledge and expertise in running the information system. Many ways you can do to get those skills, one of which is the training or education.Once tested, it turns the information technology and computer expertise had a strong influence on Accounting Information Systems (AIS) with an adjusted R2 of 71.8%, while 28.2% influenced by other factors.Based on the responses obtained from 64 respondents, the authors conclude that information technology and computer skills together - the same significant effect on Accounting Information Systems (AIS) .Uji partially, information technology and expertise also significantly influence the Accounting Information Systems (AIS).Keywords: information technology, computer skills, Accounting Information Systems (AIS)

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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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

Analisis perbandingan kinerja keuangan perusahaan sebelum dan sesudah merger dan akuisisi pada perusahaan manufaktur yang listing di BEI 2009-2012 Ulfathin Naziah; Yusralaini '; Al-azhar L
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 research aims to analyze the difference on firm performance before and after mergers and acquisitions a public company listed in Indonesia Stock Exchange. Corporate performance is measured by using financial ratio: Current Ratio, Total Asset Turn Over, Debt to Equity Ratio, Return on Assets, Return on Equity, Net Profit Margin dan Earnings per Share.The results showed that there is a difference between before and after the merger NPM, because the performance of the Company resulting from the merger and acquisition of NPM is not as good as the performance of the Company prior to mergers and acquisitions, the Company NPM result of mergers and acquisitions has decreased. There is a difference between ROA before and after the merger. Performance of the Company resulting from the merger and acquisition of ROA, the Company's performance improved after mergers and acquisitions, as ROA Company's results of mergers and acquisitions and increased significantly. There is a difference between before and after NPM Merger, the Company performance resulting from the merger and acquisition of ROE is not as good as the performance aspects of the Company prior to mergers and acquisitions, the Company's ROE for the results of mergers and acquisitions has decreased significantly. There is no difference between before and after the merger DER. Performance of the Company resulting from the merger and acquisition of aspects of the DER performance improved after company mergers and acquisitions. There is a difference between DR before and after the Merger, the Company performance resulting from the merger and acquisition of aspects of DR improved after mergers and acquisitions, as the Company DR result of mergers and acquisitions has increased significant improvement. There is a difference between EPS before and after the Merger Corporate Performance results of mergers and acquisitions from EPS aspects to improve after mergers and acquisitions, as the Company EPS result of mergers and acquisitions has increased significantly rise.There is no difference between before and after the Merger TATO Performance Company resulting from the merger and acquisition of the tattoo is not as good as the performance aspect of the Company prior to mergers and acquisitions, as the Company TATO result of mergers and acquisitions has increased significantly decrease. There is no difference between the CR before and after the Merger Corporate Performance results of merger and acquisition of the CR is not as good as the performance aspects of the Company prior to mergers and acquisitions, as the Company CR result of mergers and acquisitions has increased significantly decrease.Overall, the results of the Company There are differences in performance before and after mergers and acquisitions, due to performance results of mergers and acquisitions the Company experienced a significant increase.Keywords: Financial Performance, Merger and Akuisisi

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (Studi Pada Pemerintah Daerah Kabupaten Kampar) Dhedy Triwardana; Yusralaini '; Susilatri '
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 research aims to analyze the influence of implementing accounting government standard, implementing of accounting financial system and competency of human resources to the quality of financial statement SKPD. Object of this research is department of SKPD Kampar. There are seventy eight questionnaires were sent, but only sixty nine questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showed implementing accounting government standard has an effect to the quality of financial statement SKPD with 0,003 significance, implementing of accounting financial system has an effect to the quality of financial statement SKPD with 0,000 significance and competency of human resources has an effect to the quality of financial statement SKPD with 0,000 significance. The results of this research also showed that coefficient R square is 94,1%. 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. All variables also have strong relation with variable dependents in this research.Keywords: Government, Financial System, Human Resources And Financial Statement

PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PENERAPAN ANGGARAN BERBASIS KINERJA, KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN KINERJA DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Study Kasus SKPD di Prov Nurul Fathia; Yusralaini '; Lila Anggraini
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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The research aims to examine the influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Object of this research is local government unit who worked in Riau Province. There are 60 questionnaires were sent, and all of questionnaires are returned. The sample in this study are amounted to 60 respondents, 20 in government agencies and 3 sample in each agencies. The data ware using analyzed by linear regression method and SPSS program version 20. The variables were examined are influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Each independent variables, gives the strong influence to dependent variable, it means implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system could explain the performance accountability for government agencies.Keywords : Government, Budgets, Performance, Accounting System.

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