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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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PENGARUH KUALITAS KOMITE AUDIT DAN OBJEKTIVITAS AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUDULENT FINANCIAL REPORTING PADA BPD SELURUH INDONESIA Melia Frastuti; M. Rasuli; Kamaliah Kamaliah
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Masalah penyimpangan laporan keuangan tidak hanya menjadi masalah aturandan standar operasional prosedur saja, tetapi juga komitmen dan atensikaryawan bank dalam mencegah potensi terjadinya risiko dari fraud. Laporankeuangan merupakan bagian dari proses pelaporan keuangan dan akhir dariproses akuntansi yang berperan penting bagi pengukuran dan penilaian kinerjaperusahan yang menunjukkan pertanggungjawaban manajemen atas penggunaansumberdaya yang memerlukan informasi yang berkualitas dan bebas darirekayasa. Bebarapa kasus yang terjadi pada industri perbankan nasionalmenunjukkan penyimpangan dalam pelaporan keuangan yang disebabkanlemahnya lingkungan pengendalian audit internal departemen pada perusahaan,dan tanggung jawab komite audit masih dipertanyakan, sehingga menyebabkanrendahnya kualitas pelaporan keuangan.Analisis data yang digunakan untuk menguji hipotesis menggunakan analisisMultiple Linear Regression. Pengumpulan data dengan pendistribusian kuesionerpada 26 Bank Pembangunan Daerah yang tersebar di seluruh Indonesia. Penelitimenyebarkan 185 kuesioner kepada komite audit dan audit internal, kuesioneryang tidak kembali sebanyak 101 kuesioner dan sebanyak 84 kuesioner yangdapat digunakan dalam pengolahan data. Hasil penelitian diperoleh kesimpulanbahwa kualitas komite audit dan objektifitas audit internal berpengaruh terhadappencegahan fraudulent financial reporting pada BPD seluruh Indonesia.

PERAN BUSINESS STRATEGICS DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DAN FINANCIAL PERFORMANCE PADA PERUSAHAAN LQ 45 Wiwik Anggraini; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The study is conducted with the purpose of acquiring empirical evidence relatedto the influence of intellectual capital (IC) in calculation of value added(VAICTM) and also each components of IC, there are capital employed efficiencyValue Added of Capital Employed (VACA), Value Added Human Capital (VAHU)and Structural Capital Value Added (STVA) toward the financial performance(ROA) of Business Strategics there are Asset Utilization Efficiency (AUE) andPremium Price Capability (PPC) as an moderating variable.The data used in this study were obtained financial data from the financialstatements of each company and a sample. The method of analysis is fixed effectanalysis using multiple regression with SPSS version 23. The population used inthis study is a LQ45 company listed on the Indonesia Stock Exchange in 2011-2015, with a total sample of 18 companies.Based on this research, it was found that the variable Value Added of CapitalEmployed (VACA) and Value Added Human Capital (VAHU) have a significanteffect on Return on Asset (ROA), while Structural Capital Value Added (STVA)has no significant effect on Return on Asset (ROA). The relationship ofIntellectual capital (VAICTM) variable have a significant effet on the Return onAsset (ROA) through Asset Utilization Efficiency (AUE) and Premium PriceCapability (PPC) as an moderating variable.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIATOR DAN JENIS INDUSTRI SEBAGAI MODERATOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2014 Friska Aprilia Moina; Kamaliah Kamaliah; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study was conducted to test empirically 1) Effect of Disclosure of Corporate Social Responsibility (CSR) to the value of the Company, 2) Effect of Disclosure CSR to Profitability 3) Effect of Profitability of the Company Values, 4) Effect of Disclosure of CSR to value the Company through profitability and 5) Industry type Moderating Effect of CSR Disclosure of the value of the Company. Object under investigation is the manufacturing companies listed in Indonesia Stock Exchange 2013-2014 period. Tests conducted by the path analysis with a combination of moderation and mediation, using SPSS version 21. Prior to the tests, conducted prior test data normality and linearity test.The results of this study indicate that 1) Disclosure of CSR affect the value of the Company 2) Disclosure of CSR affect the profitability 3) Profitability affect the Company Value 4) Disclosure of CSR affect the Company's value through profitability 5) Industry Type Moderating Effect of CSR Disclosure of the value of the Company.

PENGARUH SYARIAH GOVERNANCE TERHADAP KINERJA BANK SYARIAH DENGAN LOYALITAS NASABAH SEBAGAI VARIABEL MEDIASI (STUDI PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI PROVINSI RIAU) Ressy Fitriasari; Kamaliah Kamaliah; Yesi Mutia Basri
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aim to examines the impact of the implementation of syariah governance business to the performance of the banks syariah with loyality as mediation variabel in Riau Province. The dependent variable used in this research was the performance of the banks syariah is measured financial and non financial performance perspective used balanced scorecard. An independent variable in this research is syariah governance consisting of transparancy , professional, accountability, responsibility, fairness and syariah compliance. The mediation variable used in this research was the loyality costumer. Population in this study were general syariah-based bank (BUS) and syariah business unit (UUS) in the Province of Riau and as many as 49 BUS and UUS). Respondents in this study used top management , middle management and low management. As many as 196 questionnaire delivered to respondents and which could processed is 118 questionnaire. Analysis techniques used Structural Equation Model (SEM) bases on Partial Least Square (PLS) with the help Warp PLS 6.0 program. The results of testing shows are that transparancy, accountability, fairness had a significant effect on the loyality but responsibility, professional and syariah compliance no significant effect. Responsibility and professional had a significant effect on the performance of the syariah banks but transparancy, accountability, fairness and syariah compliance no significant effect. Loyality had a significant effect on the performance of the syariah banks. Transparancy, accountability and fairness had a significant effect on the performance of the syariah banks by loyalitay but responsibility, professional and syariah compliance no significant effect on performance of syariah banks by loyality.The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.

PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Widya Pratiwi; Kamaliah Kamaliah; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Financial performance is an achievement assessment of a company that can be seen from the ability owned by the company to earn profit. The company's profit aside from being an indicator of the company's ability to fulfill its obligations to investors is also an important element to support the prospects of the company in the future. One of the factors that influence the value of the company is financial performance. The purpose of this study is to determine the influence of the board of directors on financial performance, to determine the influence of the board of commissioners on financial performance, to determine the effect of managerial ownership on financial performance, and to determine the effect of earnings management on financial performance at banking companies listed on the Stock Exchange Indonesia in 2013-2016. The population used in this study are all banks listed in the Indonesia Stock Exchange period 2013-2016 which amounted to 42 banks and obtained a sample of 29 banks that meet the criteria. Analysis of research data using quantitative descriptive statistics with multiple linear regression approach. The result of the research concludes that the Board of Directors has positive and significant impact on the financial performance of banking listed in BEI period 2013-2016. Independent Board of Commissioners has a positive and significant impact on the financial performance of banks listed on the IDX period 2013-2016. Managerial ownership has a negative and insignificant effect on the financial performance of banks listed on the IDX period 2013-2016. Earnings Management has a negative and insignificant effect on the financial performance of banks listed in IDX for the period of 2013-2016.Keywords : Good Corporate Governance, Board of Directors, Independent Board of Commissioners, Managerial Ownership, Profit Management, Financial Performance

PENGARUH TAX AVOIDANCE, VOLUNTARY DISCLOSURE TERHADAP COST OF DEBT DENGAN DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Afdhal Fuad; Kamaliah Kamaliah; Haryani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the influence tax avoidance and voluntarydisclosure by board of commissioners. The population taken in this study weremanufacturing companies listed on the Indonesia Stock Exchange in 2015-2017which amounted to 135 companies. From this population, there were 93companies as samples in three years. Data obtained using purposive samplingmethod and financial distress were measured using the Model z-score. This studyuses moderated regression analysis (MRA), using SPSS 25 software to processdata. The results of the study show that, (1) Tax avoidance had affect on cost ofdebt (2) Voluntary disclosure had affect on cost of debt (3) Board ofcommissioners able to moderate the affect of tax avoidance cost of debt (4 Boardof commissioners are not able to moderate the affect of voluntary disclosure tocost of debt.Keywords : tax avoidance, voluntary disclosure, cost of debt, board ofcommissioners.

PENGARUH LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, KINERJA AUDIT, TURNOVER INTENTIONS, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Pekanbaru, Medan dan Padang) Intan Mahalayat; Kamaliah Kamaliah; Devi Safitri
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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Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality both directly and indirectly. This study aimed to determine the effect of locus of control, organizational commitment, performance auditor, turnover intentions and proffesional ethics on dysfunctional audit behavior in public accounting firm in Pekanbaru, Medan and Padang. The population of this study was the auditors in public accounting firm in Pekanbaru, Medan dan Padang with a number of respondents as many as 58 respondents . The samples were determined by using purposive sampling method. Data analysis tools in this study using Structural Equation Modeling-Partial Least Square (PLS-SEM) using smartPLS software Version 3.0. PLS (Partial Least Square). The results showed that the locus of control, organizational commitment, performance auditor, turnover intentions and professional ethics has positive influence to dysfunctional audit behavior.Keywords :locus of control, organizational commitment, performance auditor, turnover intentions, professional ethics, dysfunctional audit behavior

PENGARUH LEVERAGE, KEPEMILIKAN MANAJERIAL, TERHADAP FINANCIAL DISTRESS DIMODERASI PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Maharani Nadia; Kamaliah Kamaliah; Adhitya Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the influence of of leverage and managerialownership moderated profitability. The population taken in this study weremanufacturing companies listed on the Indonesia Stock Exchange in 2014-2017 whichamounted to 138 companies. From this population, there were 13 companies as samples.Data obtained using purposive sampling method and financial distress were measuredusing the Model z-score. This study uses moderated regression analysis (MRA), usingSPSS 25 software to process data.The results of the study show that, (1) Leverage hadaffect on financial distress (2) Managerial ownership had affect on financial distress (3)profitability are not able to moderate the affect of Leverage to financial distress (4)profitability able to moderate the affect of managerial ownership to financial distress.Keywords : laverege, Managerial Ownership, profitability and financial distress.

PENGARUH PENDIDIKAN, SKALA USAHA, PELATIHAN AKUNTANSI DAN UMUR USAHATERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Empiris Pada UMKM Kota Pekanbaru) Erick Aderson Pasaribu; Kamaliah Kamaliah; Adhitya Agri Putra
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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The purpose of this research was to identify and analyze about (1) The influence of owner education on the use of accounting information (2) The influence of scale business on the use of accounting information (3) The influence of accounting training on the use of accounting information and (4) The influence of age business on the use of accounting information. Population in this research is MSMES in Pekanbaru district.. The method that used to the sample selection was purposive sampling method. The number of samples in this research were 91 respondents. The type of data used in this study is primary data. Data collection techniques used survey techniques by distributing questionnaires. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of owner education variable 0.905> 0.05, which means that H1 not accepted, the scale business variable 0.000 < 0.05, which means that H2 accepted, accounting training variables 0.000 < 0.05, which means the H3 accepted, and age business variables 0.516 > 0.05 which means that H4 not accepted. The results showed owner education and age business has not effect on the use of accounting information, scale business and accounting has effect on the use of accounting information.Keywords : Owner Education, Scale Business, Accounting Training, Age Business and Accounting Information

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Pasaman Bara Suci Rahmadani; Kamaliah Kamaliah; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research aimed to know the influence human resources competence, implementation of local financial accounting system,the use of information technology and the internal control system that affect the quality of local government financial reports. The population of this research is accounting/financial division in SKPD Kabupaten Pasaman Barat and each SKPD 3 respondent. This research used purposive sampling method to taking the sample. The method of collecting the data is using questioner and literature studi. Data collecting the analisysis used multiple regression testing t with the aid SPSS software. The result of research indicated that human resources competence, implementation of local financial accounting, used of information technology, and internal control system have an effect to quality of local government financial reporting. For the government agency can be improved the quality of credibility of financial organizing with utilization of human resources competence, implementation of local financial accounting, information technology be optimum and internal control systemdesign availiability which are produce financial region government reported is quality.Keywords: competence, local financial accounting, information technology, internal control, and government

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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