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FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu) Sri Husniati; Hardi '; Meilda Wiguna
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 aimed to know the influence of the Relativism Ethical Orientation, Moral Intensity, Organizational Commitment and Professional Identity to the Intention to carry out an Internal Whistleblowing. The main problem that researchers descriptions are as follows: to see how many significant relationship between the dependent variable to the independent varaibel. This research was conducted on employees SKPD Rokan Hulu. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012: 392) with respondents as many as 104 employees who working in SKPD Rokan Hulu. Data were analyzed using multiple regression with SPSS version 20. The results of this research showed that the Relativism Ethical Orientation have influnce to the intention to carry out an Internal Whistleblowing, moral intensity have influnce to the intention to carry out an Internal Whistleblowing, Organizational Commitment have influnce to the intention to carry out an Internal Whistleblowing, and professional identity have influnce to the intention to carry out an Internal Whistleblowing. So that all the hypotheses presented in this research received.Keywords: Internal whistleblowing, Relativism Ethical Orientation, Moral Intensity, Organizational Commitment, Professional Identity.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH DAN PENGENDALIAN INTERNAL TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAANKEUANGAN DAERAH KOTA DUMAI Mirza Masyhur; Hardi '; Alfiati Silfi
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 aimed to determine the effect of regional financial statement presentation, accessibility of financial statements and internal control areas to transparency and accountability in the management of local financial statements in Dumai city. The population in this research is all working unit of regional government ( SKPD) in Dumai city which totally 34 SKPD. Samples in this study obtained by using purposive sampling method. This study uses multiple regression analysis linear with SPSS version 20.0. This study uses the classical assumption of the normality test, heterokedasity test, auto test correlation, multicollinearity test, as well as for hypothesis testing using t. This study proves that all the independent variables affect the dependent variable with a significant level (α) <0.05 and a coefficient of determination of 83.4%. Indicated that the financial statement presentation area, accessibility of financial statements and internal control areas affect transparency and accountability in the management of local financial statements amounted to 83.4% Dumai city. and 16.6% are other variables that may affect the transparency and accountability in the management of financial statements in Dumai city areas that are not included in this study.Keywords: Financial Statement, Accessibility, Internal Control, Transparency, Accountability.
Analisis faktor-faktor yang mempengaruhi independensi akuntan publik dalam pelaksanaan audit (study survey pada kantor akuntan publik di pekanbaru dan batam) Kirana Putri; Hardi &#039;; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to analyze the influences of independency in appearance of public accountant which consist of some variables, such as monetary, tying importance factor and relation of effort with client, office public accountant size, measure the duration or assignation of audit, emulation between office public accountant and audit of fee to independency of public accountant.This research applied on public accountant offices in Batam and Pekanbaru. The methode of research is surveilance methode by sending direct and indirectly quistionaires. The results of f-test showed that all independent variables influenced the dependent variables. The results of t-test showed that monetary, tying importance factor and relation of effort with client, the duration or assignation of audit, and audit of fee had a significant effect to independency appearance of public accountant. The R2 effect by all independent variables are 64.2%, and 35.8% influenced by other variables.Keywords: independency, public accountant, audit fee .
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, INSENTIF DAN KOMITMEN ORGANISASI TERHADAP KINERJA PENGELOLA KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN INDRAGIRI HILIR Rohida Utami Monats; Hardi &#039;; Eka Hariyani
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 purposes was to determined the effects of education, work experience, incentives and organization commitment to financial performance on Local Work Unit (Satuan Kerja Perangkat Daerah (SKPD)) at Indragiri Hilir District. Sample in this study is the civil servants who work in the financial section in the units of Indargiri Hilir District. The number of samples taken from each SKPD 120 people. The results showed that the level of education affect the financial performance management. This is evidenced by t count (2.648) > t table (1.66342) with significant (0.000) < (0,05) for the variable levels of education. The fact is that higher education can help in improving analytical and problem solving skills. Work experience affect the financial performance management, as evidenced by the t count (6592) > t table (1.66342) with significant (0.0010) < (0,05) for variable work experience. Work experience will have a positive impact as experienced civil servants will be given a wider variety of tasks that already done so having the ability to complete the tasks assigned and the achievement of performance in terms of financial management. Incentives affect to the financial performance management, ha is evidenced by such t count value (2.770) > t table (1.66342) with significant (0.039) < (0.05). Incentives will have a positive impact as an additional revenue. Civil servant got more motivations in achieving tasks. Organizational Commitment affect the financial performance management, this is evidenced by t count (6784) > t table (1.66342) with significant (0.007) < (0.05). commitment of employees against institutions where they work will improve the financial performance management.Keyword : Education, work experience, incentives, and organization commitme
Analisis faktor-faktor yang mempengaruhi audit delay pada perusahaan property and real estate yang terdaftar di bei tahun 2009-2011 Pricelly Erda Muharly; Hardi &#039;; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to examine the effect of firm size, profitability, solvability,size of public accountant firm, and auditor’s opinion in property and real estate company that listed on indonesia stocks exchange for the a period 2009-2011. This study used is purposive sampling method and 28 firms were selected of a sample. Multiple regression analysis by SPSS 17 was used to testthe hypothesis proposed. The results of analyze showed that independent variables affect dependen variable on 36,3 %. And from the test results it can be concluded that firm size significantly. Profitability is not significantly, solvability is not significantly, size of public accountant firm sicnificantly and auditor’s opinion significantly influence audit delay during the period of this study. Keyword : audit delay, firm size, profitability, solvability, size of public accountant firm, and audit opinion.
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESIONAL, KOMITMEN ORGANISASI, DAN SENSITIVITAS ETIS TERHADAP INTERNAL WHISTLEBLOWING (Studi Empiris Pada SKPD Kota Pekanbaru) Wimpi Abhirama Janitra; Hardi &#039;; Meilda Wiguna
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 aimed to know the influence of the Idealism Ethical Orientation, Relativism Ethical Orientation, professional commitment, Organizational Commitment and Ethical Sensitivity to the Internal Whistleblowing. The main problem that researchers descriptions are as follows: to see how many significant relationship between the dependent variable to the independent varaibel.This research was conducted on employees SKPD Pekanbaru city. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012: 392) with respondents as many as 88 employees who working in SKPD Pekanbaru city. Data were analyzed using multiple regression with SPSS version 20. The results of this research showed that the Idealism Ethical Orientationhave influnce to the Internal Whistleblowing, Relativism Ethical Orientationhave influnce to the Internal Whistleblowing, professional commitmenthave influnce to the Internal Whistleblowing, Organizational Commitment have influnce to the Internal Whistleblowing, and Ethical Sensitivity have influnce to the Internal Whistleblowing. And the conclution in this research are all the hypotheses presented in this research received.Keywords : Internal Whistleblowing, ethical orientation, professional commitment, organizational commitment, and ethical sensitivity.
PENGARUH AKUNTABILITAS, GENDER, DAN PENGALAMAN KERJA AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Medan, Padang dan Pekanbaru) Muhammad Reza Fahlevi; Hardi &#039;; Julita &#039;
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 aimed to obtain empirical evidence about the influence of accountability, gender, auditor work experience and knowledge to the extent of quality of auditor’s works. It is also predicted that knowledge moderate the relationship between accountability, gender, auditor work experience with quality of auditor works’s. This study used primer data with quitonaiers. The population of this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru, Padang and Medan. By using purposive sampling method, from 100 quitonaiers, 17 was not back and 14 quitonaiers did not used, so 68 auditors were selected as a sample. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The results of analysis showed that accountability, gender, auditor work experience, accountability after moderated with knowledge and auditor work experience after moderated with knowledge significantly influence to the extent of quality of auditor’s works. Meanwhile, the results of analisys also showed gender after moderated with knowledge had not significantly affected the extent of quality of auditor’s works with tcount -1,957 and it belowed ttable 1,995 and signification value 0,355 .Based on total Adjusted R-Square result 62,6% while the rest 37,4%Keyword : quality of auditor’s works, accountability, gender, auditor work experience, knowledge
PENGARUH ROTASI KAP MANDATORY DAN VOLUNTARY TERHADAP KUALITAS AUDIT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN NON KEUANGAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2012-2014 Suci Amelia Putri; Hardi &#039;; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Mandatory Audit Firm Rotation, Voluntary Audit Firm Rotation, To Audit Quality With Institutional Ownership As A Moderating Variable. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 60 non financial company listed on the Indonesia Stock Exchange in the period 2012-2014. In this study, audit quality is measured by the level of discrecionery accrual that estimated by Kothari model (2005). The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from Indonesia Stock Exchange.The method of data analysis in this study is use multiple liniear regression with SPPS version 20. The results of this study prove that mandatory and voluntary audit firm rotation is not proven to have an impact on audit quality. Institutional ownership not proven to moderate the relationship between mandatory and voluntary Audit Firm Rotation againts Audit Quality, but institutional ownersship proven to have impact on relationship between voluntary audit firmrotation and audit quality. The Amount of Adjusted R is 0.024 gives the sense that the rate is 2.4 % of level audit quality can be explained by independent variables while 97.6% can be explained by the other independent variabels that are not tested in this study.Keywords : Mandatory, Voluntary, Quality, and Institutional
Pengaruh earning per share (eps), price earning rasio (per), ukuran perusahaan (firm size) dan risiko sistematis (beta) terhadap return saham pada perusahaan real estate & property yang terdaftar di bei tahun 2006-2009 Tiara Dewi Sundari; Hardi &#039;; Poppy Nurmayanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This research was undertaken to test and provide empirical evidence of the influence of Earning Per Share (EPS), Earning Price Ratio (PER), company size (Firm Size) and Systematic Risk (BETA) on stock returns of real estate & property companies listed on the Stock Exchange . Population is the number of whole objects (entities or individuals) whose characteristic are about to suspected. In this study population were observed and all Real Estate & Property companies listed in Indonesia Stock Exchange in 2006 to 2009 as many as 139 companies.Based on the research results which indicate that EPS significantly influence stock returns. The effect that is positive, namely the level of EPS can certainly improve the quality of the audit. PER significant effect on stock returns. This showed that the effect was significant. PER models that based on the ratio between the stock price per share with EPS which can increase stock returns. Firm size have a significant effect on stock returns, the company size (Firm Size) is a large scale which can be classified as big and small firms, systematic risk has no effect on stock returns.Recommendations can be submitted at the next study is should add a longer observation period to obtain more accurate results. With add the period in the next research by using more samples to be more accurate.Keywords : Per Share (EPS), Price Earning Ratio (PER), company size (FIRM SIZE), Systematic Risk (BETA) Stock Return
PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KOMPENSASI TERHADAP KINERJA APARAT PEMDA DENGAN KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Dinas Di KabupatenKampar ) Yurnita &#039;; Hardi &#039;; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This purpose of this research is to analyze the effect of the characteristics of budget goals and compensation towards the performance of Kampar regency government officials, with job satisfaction and job motivation as an moderating variable. The research was based on sample of local government officials who have a direct relationship with the planning and execution of local budgets in the SKPD and Local Government Department in Kampar regency. The analytical method used in this research is the analysis model Moderating Regression Analysis (MRA) using SPSS. The results of this study show that: 1) Budgetary Goal Characteristics does not affect the performance of Civil Servants in Local Government Kampar. 2) Compensation affect the performance of Civil Servants in Local Government Kampar. 3) Job satisfaction is a moderator variable of variables Budgetary Goal Characteristics on the performance of civil servants in the Local Government Kampar regency. 4) Motivation is a moderator variable of Budgetary Goal Characteristics on the performance of civil servants in the Local Government Kampar regency. 5) Job satisfaction is a moderator variable of variable compensation to the performance of civil servants in the Local Government Kampar regency. 6) Motivation is a moderator variable of variable compensation to the performance of civil servants in the Local Government Kampar regency.Keyword : Public Budgetary,Compensation, Motivation, Performance, and Organization.
Co-Authors Afiati Silfi Al Azhar A Al Azhar A &#039; Al-Azhar A &#039; Al-azhar L Alfiati Silfi Bobby Sumardi Eka Hariyani Eveline Roirianti Naibaho Firdaus &#039; Julita &#039; Julmi Astina M Kirana Putri Meilda Wiguna Mirza Masyhur Muhammad Reza Fahlevi Poppy Nurmayanti Pricelly Erda Muharly Rahmad Hendra &#039; Regina Aprilia Rheny Afriana Hanif Ricky Rusydi Satriawan Rida MM Siagian Riska Fitriani Rohida Utami Monats Sem Paulus Silalahi Septi Dwiani Sere Intan A.Sinaga Siti Ruri Suhaesti Sri Husniati Sri Maryanti Suci Amelia Putri Syaftinov Eka Putra Tiara Dewi Sundari Vita Mustika Wimpi Abhirama Janitra Wulan Oktaviani Yessi Seftiani Yurnita &#039; Yusralaini &#039; Zsa Zsa Bangun Pratama