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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS PEKBIS Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora El-Hikmah Jurnal Ilmu Dakwah dan Komunikasi

Kamaliah Kamaliah

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Author-ID : 3003573

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Title

TINGKAT HUTANG, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA DENGAN BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Yutri Nurmalasari; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and determine the effect of debt degrees, liquidity andFirm Size on the earning persistence. In addition, this study also aims to testwhether a variable tax book difference moderates the relationship between eachvariable of the debt levels, liquidity and firm size on the earning persistence. Thesample used in this study is a company registered in LQ45 Index Indonesia StockExchange (IDX) during 2015-2017. The total samples are 27 companies usingpurposive sampling technique. The method of data analysis uses moderateregression analysis (MRA) with SPSS 21 software. The results of the study showedthat whether being together or partially, the independent variable influenced thepersistence of earnings, so the higher the level of debt, liquidity, and the size of thecompany are, the more persistent the profits are. The research results concerningthe moderating variable showed that the book tax difference had an influence asmoderating variable between the level of liquidity on the earnings persistence, so thehigher book tax difference in the form of deferred tax benefit, the stronger therelationship between the level of liquidity and earnings persistence. On the reverse,the book tax difference had no impact as a moderating variable between debtdegree and the persistence of earnings as well as the firm size with earningspersistence. Thus, the load and deferred tax benefit did not strengthen or weakenthe relationship between the level of debt to earning persistence as well as the sizeof the company with earning persistence.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Pemerintah Provinsi Riau) Nuraini Nuraini; Kirmizi Kirmizi; Kamaliah Kamaliah
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of the research was to examine and analyze the influence of goodgovernment governance, the application of government accounting standard,competency of human resources and utilization of information technology withgovernment internal control system as moderating variable on the quality of financialof local government. The research use causality research method. The populationwas PPK-OPD (Financial Administrative Personal- Regional Device Organization),financial staff/Accounting staff, and treasurers in 35 OPDs in Riau ProvincialGovernment. The samples were 105 personel, taken by using total samplingtechnique. The data were gathered by using questionnaires and analysis of datausing SmartPLS. The result of the research showed that the application ofaccounting standard and utilization of information technology had positive andsignificant influence on the quality of financial reports of local government. Goodgovernment governance and competency of human resources are doesn’t affect toquality of financial reports of local government. Government internal control systemcouldn’t moderate the correlation of good government governance, the application ofgovernment accounting standards and utilization of information technology with thequality of financial reports of local government. Government internal control systemas moderating variable could strengthen the correlation of competency of humanresources to quality of local government financial reports of local government.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP RISIKO INVESTASI DENGA PERATAAN LABA SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 HINGGA 2017 Tri Winarti; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 3 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research has some purpose there are to give empircal prooof about profitabilityand leverage an affect risk investment with mediating variable is income smoothing.The population in this study are all maufacturing companies listed in Indonesia StockExchange (BEI) in the period 2014-2017. This study has 252 observation withprobability method and purposive sampling technique. In processing data, StructuralEquation Modelling (SEM) is applied as data analysis technique. The result foundedthat profitability has not influence on risk investment, leverage has not influence onrisk investment, profitability has influence on income smoothing, leverage has notinfluence on income smoothing, income smoothing has influence on risk investment,the influence of profitability on risk investment is weaken by income smoothing.

PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.

PENGARUH INDEPENDENSI, MOTIVASI, KOMITMEN ORGANISASI, PENGALAMAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI RIAU Ferby Mutia Edwy; Amir Hasan; Kamaliah Kamaliah
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine: (1) the influence of independence on auditor’sperformance at BPKP of Riau Province, (2) the influence of motivation on auditor’sperformance at BPKP of Riau Province, (3) the influence of organizationalcommitment on auditor’s performance at BPKP of Riau Province, (4) the influence ofexperience on auditor’s performance at BPKP of Riau Province, (5) the influence ofleadership style on auditor’s performance at BPKP of Riau Province. Therespondents are auditors who work at BPKP of Riau Province. The samples usedcensus method, and the whole was used as the samples. Data was collected byquestionnaire delivered directly. 99 questionnaire was distributed, but only 82questionnaire were returned. The hypothesis was tested by using multiple linearregression analysis with a SPSS (Statistical Package for Social Science) softwareprogram. The result showed that: 1) independence has significant influence onauditor’s performance, 2) motivation has significant influence on auditor’sperformance, 3) organizational commitment has significant influence on auditor’sperformance, 4) experience has significant influence on auditor’s performance, 5)leadership style has significant influence on auditor’s performance. The coefficient ofdetermination shows that the effect of independence, motivation, organizationalcommitment, experience and leadership style on auditor’s performance amounted to60%.

Co-Authors A Riyanda Rizky Adhitya Adhitya Adhitya Agri Putra Adi Chandra Afdhal Fuad Ahmad Sanusi Luqman Al Azhar L Alfiati Silfi Amir Hasan Amries Rusli Tanjung Aprilianti Aprilianti Ardian Ardi Arini Nazivah Ariza Ifan Aunurrafiq Aunurrafiq Azwir Nasir Badriyah Nurul Benni Sumardi Desmiyawati Desmiyawati Devi Safitri Edyanus Herman Halim Eka Hariyani Elvi Sepriani Endah Aprimulki Endang Hadiyanti Erick Aderson Pasaribu Eva Ulfah Rahayu Fadila Nurul Fatwiany Fatwiany Ferby Mutia Edwy Ferly Bitlinandas Fito Nanda Friska Aprilia Moina Gita Rahayu Habibullah Azzuhri Haryani Eka I Ketut Suada Intan Mahalayat Jayanti Fitri Kartika Aulia Zein Kirmizi Kirmizi Kurnia Pipin Lindarti Riski M. Rasuli Maharani Nadia Marlina Marlina Melia Frastuti Muhammad Ridho S Muqoddam Cholil Ningsih Fitri Lia Novita Indrawati Nur Azlina Nuraini Nuraini Pipin Kurnia Rahman Aditia Rahmiati Idrus Rani Munik Munika Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Rofika Rofika Solly Aryza Susilatri Susilatri Susilawati Kurnia Taufeni Taufik Tri Winarti Umi Salamah Veriansyah Veriansyah W Djuanda Widia Yulianti Widya Pratiwi Wiwik Anggraini Wiwik Indra Mariana Yesi Mutia Basri Yohanes Diaken Nainggolan Yutri Nurmalasari

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