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PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA AUDITOR DI KAP SUMATERA) Rahmad Budi Raharjo; Kamaliah '; Rofika '
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 was conducted to prove that the variable-vartiabel professionalism of auditors that is dedication to the profession, social obligations, independence, trust and professional relationships among members peofesi antas are either partially or simultaneously affect the level of materiality of the independent auditor's report. Then the population of this study is the auditors who work in accounting firms in Sumatra. Samples were taken by 19 KAP adal believe Padang in Sumatra, Pekanbaru and Medan. Samples taken are auditors who worked on the KAP. The method used in the selection of the sample is purposive sampling. In this study include the auditor follows the hierarchy based on the level of the internship, the staff junior / senior, supervisor / manager and partner.Analysis of the data in this study using multiple linear regression statistical methods, namely statistical methods aimed at testing between more than one independent variable on the dependent variable. Hypothesis testing is used first to fifth hipotesais t test. Where the test aimed to see the effect of independent variables (independent variables) on the dependent variable (the dependent variable) partially. While hypothesis testing is used to test six F. This test aims to see the effect of independent variables simultaneously (simultaneously) on the dependent variable.Based on the research results, it was concluded that that the devotion to the profession, social obligations and independence has no significant effect partially terdapap materiality level audit reports, while belief in the profession and variables with fellow members of the profession have a significant influence on the level of materiality secrara partial audit report. Furthermore, this study also shows that all the independent variables (devotion to the profession, social obligations, independence, confidence profession relationships with fellow colleagues) jointly influence the dependent variable (the level of materiality).Keywords: Level of Materiality, Auditor Professionalism

Pengaruh locus of control, keahlian auditor, komitmen organisasi terhadap perilaku underreporting of audit time (studi empiris pada kap pekanbaru& padang) Yolanda Safitri Nelaz; Kamaliah '; Al-azhar A
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 seeks to analyze the relationship between the factors that affect the auditor'sacceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia isan object in this study using questionnaire-based survey that was sent.The data have beencollected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basictheory used to explain the behavior of auditors underreporting time in accepting.The results ofthis study found that locus of control auditor’s expertise, organizational commitment variables have a effect on acceptance of under-reporting time.Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time

Pengaruh kemampuan auditor, skeptisme profesional auditor, teknik audit dan whistleblower terhadap efektivitas pelaksanaan audit investigasi dalam pengungkapan kecurangan Laras Rahmayani; Kamaliah '; Susilatri '
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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The purpose of the research was to determine the ability of auditor BPK and BPKP representative of Riau Province. To know the effect of skepticism Professional owned by the auditors in the investigation audit. To determine the implementation of procedures/ techniques of effective investigative audit by the auditors in the fraud disclosure in BPK and BPKP representation in Riau Province. To find out how big a role in the investigation of a whistleblower in the case of an audit investigation.The research methods used in this study include, population in this research is an auditor who works in the Supreme Audit Agency ( BPK ) and the Board of Finance and Development examination (BPKP) representative of Riau province. The sample used in this study is the auditor who worked at BPK and BPKP representative Riau province with special criteria. The method of data analysis used in this research is multiple regression with the help of computers through SPSS 19.0 for Windows .The result of this research in the first hypothesis testing results show that the ability of the Auditor significantly influance the effectiveness of Investigation Audit in Fraud Disclosure. The successful testing of the first hypothesis proved significant. The second hypothesis testing results show that the attitude of the Auditor Professional Skepticism significantly influence the effectiveness of disclosure Audit in Fraud Investigation, meaning that the second hypothesis in this study received. The third hypothesis testing results show that the technique affects audit effectiveness of Investigation Audit in Fraud Disclosure.. This test successfully prove the third hypothesis in this study received. The fourth hypothesis testing results indicate that the role of whistleblower effect on Audit Effectiveness of the Disclosure Fraud Investigation, meaning that the fourth hypothesis in this study states received. Based on the calculation of coefficient of determination ( R2 ) obtained a value of 0,839. This suggests that the effect of independent variables on the dependent 83.90 % and the rest is influenced by other variables that are not included in this research.Keywords: Ability of Auditor , Professional Skepticism of Auditor, Audit Techniques, Whistleblower, Investigation Audit, and Fraud Disclosure.

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, KONTRAK UTANG, TINGKAT KESULITAN KEUANGAN PERUSAHAAN, PELUANG PERTUMBUHAN, RISIKO LITIGASI DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Survey Pada Perusahaan Manufaktur yang Terdaftar di BEI) Raja Erwin Saputra; Kamaliah '; Hariadi '
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 reserch aims to examine the effect of managerial ownership structure, debt covenant, financial distress, growth opportunities, risk of litigation and leverage which accounting conservatism. This study uses secondary data. Sample selection technique used is purposive sampling. 53 companies listed in Indonesia stock exchange from 2010 to 2012. The analytical method is miltiple linear regression using SPSS version 20. Data collection for this research is documentation. The influenced managerial ownership structure variable for the accounting conservatism were 0.028, debt covenant for the accounting conservatism were 0.009, growth opportunities for the accounting conservatism were 0.029, risk of litigation were 0.001, and leverage were 0.045 have a significant influence on accounting conservatism. Meanwhile financial distress for the accounting conservatism were 0.667, the result show that financial distress wasn’t significant effect. The big influence of managerial ownership structure, debt covenant, growth opportunities, risk of litigation and leverage were 61.20%.Keywords : Managerial Ownership Structure, Debt Covenant, Growth Opportunities, Risk of Litigation and Leverage

ANALISIS PENGARUH ANTARA LABA AKUNTANSI, LABA TUNAI, DAN ARUS KAS OPERASI TERHADAP DEVIDEN KAS PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ryezky Ramayandez Azfash; Kamaliah '; Yesi Mutia Basri
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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The purpose of this study to determine the influence of accounting profit, cash profit, and cas flow operation on the cash dividend wholesale and retail trade companies in Indonesia Stock Exchange. In data collections, the author collected secondary data in which companies’ financial statement from 2007-2012 periods. The methods that used to chose the sample were purposive sampling. There are 7 companies that used as a sample in accordance with the criteria of purposive sampling. In the analysis, accounting profit, cash profit, and cash flow operation as variable independent and cash dividend as variable dependent. The results of the analyisis showed accounting profit give influence in the companies’ decision making to distribute cash dividend on the next period compared cash profit and cash flow operation. Keywords: Accounting profit, cash profit, cas flow operation, cash dividend.

PENGARUH INDEPENDENSI, PENGALAMAN, PENDIDIKAN, ETIKA DAN GENDER TERHADAP PROFESIONALISME AUDITOR Rezca Setiawan; Kamaliah '; Al Azhar L '
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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Professionalism is one of the main things that must be owned by an auditor in performing his duties and is the main requirement for the profession. In the process of implementation of the state financial audit of the management, professionalism of auditors is influenced by many factors. This study aims to look at the effect of the independence, experience, education, ethics and gender in the professionalism of Auditor The Audit Board of the Republic of Indonesia Representatives of the Province of Riau and West Sumatra Province. The population in this study are all auditors who actively work in the Audit Board of the Republic of Indonesia Representatives of the Province of Riau and West Sumatra Province with a total of 190 auditors, each representative only deign given a questionnaire of 50 questionnaires so that researchers had 100 respondents and choose whole being sampled in this study, sampling is done by a random method. Methods of data analysis using multiple linear regression with SPSS 17.00. The results showed that the independence of auditors, auditor experience, ethics, and gender affect the professionalism of auditors. While education has no effect on the professionalism of auditors.Keywords : Independence, Experience, Education, Ethics, Gender and Auditor Professionalism

PENGARUH PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS APARAT PEMERINTAH DAN KETAATAN ATURAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada SKPD Kab. Indragiri Hilir) Ichsan Randiza; Kamaliah '; Yuneita Anisma
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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The purpose of this study was to determine the effect of internal control, information assimetry, morality, and observance of the rules of the tendency of cheating (fraud) accounting at SKPD Indragiri Hilir. This research is a quantitative research with empirical studies. Criteria respondents used in this research that is head and sub staff in the finance department of each regional work units (SKPD) which acts on the part related to the study variables. The samples are 87 respondents. Methods of data collection is done with a question consisting of five instruments using a Likert scale. Of the 87 question have been distributed, the number of question returned as much as 81 question and can be analyzed. The data analysis technique used is quality test data consisting of validity and reliability test, test the classical assumption of normality test, multicolinearity test, and test heterosketastisitas, and hypothesis testing consisting of multiple regression test, the coeficient determination, t test. The results showed that (1) internal controls effect the tendency o fraud accounting (2) the information assimmetry effect the tendency of fraud accounting, (3) the morality of government officials influence the tendency of fraud accounting (4) obedience rules affect the tendency of accounting and (5) internal control, information assimmetry, morality government and observance of rules effect the tendency of fraud accountingKeywords : internal, information, morality, government, accounting.

Perlakuan akuntansi industri migas pasca konvergensi psak no.29 terhadap international financial report standar (psak no.33) studi kasus pada PT. Chevron pasific indonesia Djonathan Kevin Kegen Hutagalung; Kamaliah '; Muhammad Rasuli
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 research is to examine the effect treatment of accounting of migas after convergence PSAK No.29 for International Financial Report Standard ( PSAK No. 33). Object of this research at PT. Chevron Pasific Indonesia. Method analyse data used in this research use descriptive method, that is compared theory with practice in PT. Chevron Pasific Indonesia.From result of research which have been, PT. Chevron Pasific Indonesia not execute method of Successful Effort purely, because in execution of accounting PT. Chevron Pasific Indonesia also be based on the PSC Accounting. Costs that happened at PT. Chevron Pasific Indonesia identified by three cost, that is: operating expense (OE), capital expenditure budget (CEB) and acquisition cost. In confession to four first cost, acquisition cost, exploration cost, develompent cost and production cost, PT. Chevron Pasific Indonesia in general have used Successful Effort. But, special for treatment to costs which intangible (IDC-Intangible Drilling Cost) PT. Chevron Pasific Indonesia apply Production Sharing Contract. Costs of Intangible at PT. Chevron Pasific Indonesia treated by according to Production Sharing Contract, among other things is: labor, materials and service, auxiliaries and utilities, office service and general administration, production drilling-labor, exploraatory drillinglabor, survey-labor, other exploration expenditure. Based to PSC Accounting, direct acquistion cost fully amortize, but only on footnote, while PSAK acquistion cost of based to age contract.Keyword : Acquisittion Cost, Exploration Cost, Development Cost, Production Cost, Asset Retirement Obligations

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Pada KAP Pekanbaru, Padang, Medan) Gantri Andini; Kamaliah '; Elfi Ilham
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 Purpose of this study was to examine the effect of audit structure, organizational commitment, role conflict,and the technology information on the performance of auditors. The location study this object is a KAP Pekanbaru, Padang and Medan. While the timing of this study in a Juni 2016. The sample use were as many as 93 auditors respondens. This research is using purposive sampling method. Data collection method used in this research is to use the instrument in the form of a questionnaire which was given the auditor of the KAP Pekanbaru, Padang and Medan. The analyzing method is Double Regression Methods using SPSS (Statistical Product and Service Solution) version 20. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: (1) Audit Structure has 0,012 significant influence on the performance of auditors, (2) Organizational Commitment has 0,029 significant influence on the performance of auditors, (3) Role Conflict has 0,000 significant influence on the performance of auditors, (4) the technology information has 0,002 significant influence on the performance auditor.All of the independent variables jointly influence dependent variables as much 64%, while 36% is influenced by other unclear variable.Keywords : Audit, Organizational, Commitment, Culture and Performance

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA (VOLUNTARY DISCLOSURE) DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2013) Evi Meliana Panjaitan; Kamaliah '; Hariadi '
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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The aim of this research is to analyze the factors that influence disclousure extend in annual report in Indonesia. Factors tested in this study are firm size, firm age, leverage, profitability, liquidity and public accounting firm size. Collecting data is using porposive sampling methode to the companies annual reports of consumer goods manufacturing sector listed in Indonesia Stock Exchange for year of 2012-2013. The number of companies taken as samples in this study covers about 60 company annual reports. This research uses multiple regression that use to examine the influence disclousure extend in annual report. The results show that the firm size bring a significant that affect on the extent of voluntary disclosures with significant value 0,002 (alpha 0,05). Firm age on the extent of voluntary disclosures with significant value 0,022. Profitability on the extent of voluntary disclosures with significant value 0,040. Public accounting firm size on the extent of voluntary disclosures with significant value 0,044. However, leverage do not show significant influence on the extent of voluntary disclosures with significant value 0,746 and liquidity do not show significant influence on the extent of voluntary disclosures with significant value 0,273.Keywords: Extensive Voluntary Disclosure, Annual Report and Firm Characteristics

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