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Al Azhar L
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KESAN KETIDAKPASTIAN LINGKUNGAN, LOCUS OF CONTROL DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN BATAM) L, Al Azhar
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.97 KB) | DOI: 10.31258/je.21.04.p.%p

Abstract

This study aimed to determine the effect of role conflict, role ambiguity, theimpression of environmental uncertainty, locus of control and motivation to workon the performance of auditors by public accountants in Pekanbaru, Padang andBatam.The used samples were 14 public accountants in Pekanbaru, Padang andBatam the total number of respondents 70 people. The method of data analysisused multiple regression using SPSS version 17.00.The results showed that roleconflict variables have on influence on the performance of the auditor with asignificance value of 0.011role ambiguity variable does not effect on theperformance oh the auditor with a significance value of 0.433, environmentaluncertainty variable does not affect on the performance of the auditor with asignificance value of 0.075, variable locus of control does not effect on theperformance of the auditor with a significance value of 0.515 and workmotivation variable does not effect on the performance of the auditor with asignificance value of 0689. Adjusted R square value is equal to 0323, or 32.3%,which means that the percentage effect of the independent variables in this studythe dependent variable is equal to 32.3%. While the remaining 67.7% is explainedby other variables, such as: the structure of the audit, experience and so forth.Kata Kunci : Role Conflict, Role Ambiguity, Uncertainty impressionEnvironment, Locus of Control, Work Motivation,Performance of Auditor.
PENGARUH KOMITMEN ORGANISASI, MOTIVASI, KOMPETENSI, KOMPENSASI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL PADA PT. POS INDONESIA (PERSERO) CABANG PEKANBARU Rahmayanti, Wella; Alfiati, Alfiati; L, Al Azhar
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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Abstract

Competition in the business world at the present time is felt very tight, thereforecompanies are expected to have strong capabilities in various fields such as informationtechnology, finance, marketing, operations, and human resources and service quality.Various business units must compete to improve the quality and quantity they have inorder to survive. To continue to improve the quality and quantity of PT Pos Indonesia(Persero) which has been established and operates for a long time to be able to monitorall its operational activities, especially in managerial performance. This study aims toexamine the effect of organizational commitment, motivation, competence, compensation,and utilization of information technology on managerial performance at PT. PosIndonesia (Persero) Pekanbaru Branch. This research was conducted by questionnairesurvey method for managers and supervisors. The sample of this study was 51respondents who were involved in managerial activities and processed using the SPSS 22application. The data analysis method used in this study was multiple linear regressionanalysis. The results of this study indicate that organizational commitment, competence,compensation have no effect on managerial performance. While the motivation andutilization of information technology affect managerial performanceKeywords : Managerial Performance, Organizational Commitment, Motivation,Competence, Compensation, Use of Information Technology.
Pengaruh good corporate governance, profitabilitas, dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perushaan pada perusahaan real estate dan property yang terdaftar di bursa efek indonesia (2010-2011) Oi Sanjaya; Taufeni Taufik; Al Azhar L
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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Abstract

The purpose of this experiment is knowing the influence of good corporate governance, profitability and company measurement to company social responsibility.The population of this experiment is all of the company that is registered on BEI in 2010-2011. The taken samples are 54 company during two years. The used data is secondary data with collecting data method by downloading on web BEI and literature. Analisys data method that is used on this experiment is multiple regression with helping of software SPSS 17.0 version.The experiment result shows that institusional ownership has the effect on CSR with t-count 3.354, t-table 2.012 , significancy 0.002. The profability has the effect on CSR with t-count 2.843, t-table 2.012, significancy 0.007. The company measurement has the effect on CSR with t-count 3.333,t-table 2.012, significancy 0.002. Independent Comissioners has no effect on CSR with t-count -1.811, t-table 2.012, and significancy 0.076. Managerial ownership has no effect on CSR with t-count -1.256, t-table 2.012, significancy 0.215. Audit comittee has no effect on CSR with t-count1.797, t-table 2.02, significancy 0.079. Adjusted score R square is 0.597 means 59.7% independent variable on this experiment be able to give an effect on dependent Variable, and the left 40.3% is explained by otehr variable that’s not entered on this experiment, like foreighn ownership, Board of Commissioners, Leverage, Liquidity, company ages, company profile.Keywords: Institutional Ownership, Independent Board of Commissioners, Managerial Ownership, Audit Committee, profitability, firm size, CSR
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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Abstract

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 PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PENGETAHUAN PENGELOLA, KETERSEDIAAN SARANA PRASARANA, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Opd Kota Pekanbaru) Febby Syahrani; Edfan Darlis; Al Azhar L
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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Abstract

This study aims to determine the influence of the application of government accounting standards no quality of local government financial statements, the influence of management knowledge on the quality of local government financial statements, the influence of infrastructure facilities on the quality of local government financial statements, and the influence of work experience on the quality of local government financial statements. This research is included in quantitative research. The sample is determined by purposive sampling technique and sample determination for each OPD using proportional method. The sample in this research is 120 employees. Data analysis using multiple linear regression with SPSS Version 21.00 software. The result of the research shows that the application of government accounting standard has a significant influence on the quality of local government financial report, the management knowledge has a significant influence on the quality of local government financial report, the infrastructure availability means a significant influence on the quality of local government financial report.Keywords :Application of Government Accounting Standards, Management Knowledge, Infrastructure Availability, Working Experience and Quality of Local Government Financial Statements.
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Ratih Anggraini; Zulbahridar Zulbahridar; 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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Abstract

This study examines the effects of external pressures, environmental uncertaintly, management commitments and the government intern control systems on thetransparency of financial reporting.The population in this research is the organization of dumai city area of 34 opd. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, while the data processing method used by SPSS version 20.0 as software to process data. The results of the research indicate that external pressure has significant effect on thetransparency of financial reporting. Environmental uncertainly has a significant effect on thetransparency of financial reporting. Management commitment has a significant effect on thetransparency of financial reporting. And the government's internl control system have a significant effect on thetransparency of financial reporting.Keywords : External Pressure, Environmental Uncertainly, Management Commitmen, the government’s intern control system and transparency of financial reporting.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, AGENCY COST DAN SALES GROWTH TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Dwi Rafika Rani; Hardi Hardi; 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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Abstract

The purpose of this study is to examine the influence of liquidity, leverage, profitability, agency cost, and sales growth on probability of financial distress.The population in this study consists of all manufacturing company in Indonesia Stock Exchange in year 2013-2015. Sampling method used is purposive sampling. A criterion for firm with probability of financial distress is a company which is has a negative earning per share in a year ended. Data of these listed companies one and two years before they selected as samples. By omitting companies with some data unavailable, the samples consist of 94 companies. Logistic regression used to be analysis technique. The empirical result of this study show that only leverage has a negative significant influence to prabibility of financial distress. Liquidity, profitability, agency cost and sales growth have no influence to prabibility of financial distress.Keywords : Liquidity, Leverage, Profitability, Agency Cost, Sales Growth, Financial Distress . 
PENGARUH KOMITMEN PROFESIONAL AFFECTIVE, KOMITMEN PROFESIONAL CONTINUANCE, KOMITMEN PROFESIONAL NORMATIVE, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Medan) Widya Ayu Tamara; Zulbahridar Zulbahridar; 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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Abstract

This study examine influence effect ofaffective professional commitment, continuance professional commitment, normayive professional commitment, andorganizational commitment toward dysfunctional audit behavior. Respondents in this study are auditors who worked public accounting firm in Medan.The number of auditor that were visited in tihis study were 95 auditors from 19 public accounting firms.. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple analysis and use SPSS version 20.0 as the software for processing the data. The result shows that the affective professional commitment give a significant influence dysfunctional audit behavior.Continuance professional commitment give a significant influence in dysfunctional audit behavior. Normative professional commitment give a significant influence in dysfunctional audit behavior. Organizational commitment give a significant influence in dysfunctional audit behavior.Keywords : affective professional commitment, continuance continuance professional commitment, normative professional commitment, organizational commitment, audit behavior
PENGARUH AKUNTABILITAS, TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi pada Satuan Kerja perangkat daerah kabupaten Indragiri Hulu Farid Hamdi; Hardi Hardi; 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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Abstract

Transparency of financial reporting requires organizations to present the financial statements are free from material false information and biased to outsiders. This is consistent with the concept of reliability of the information in the financial statements that should be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. .This Study examined the effects of accountability, external pressure, hesitated environment, and commitment to leadership on the transparency of financial reporting. The sample studied consisted of 27 sectors in Indragiri Hulu. the analytical techniques used to test hypotheses is purposive sampling. Data were analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) 17 version.The results showed that accountability, external pressure, management commitment, and competence of human resources who do have the effect of transparency of financial reporting. Accountability was significant 0,034 0,033 external pressure was significant. Demonstrated management commitment 0.000 significance. Highlights the competence of human resources 0.000. This decision was made are all variables significant effect on the transparency of financial reporting.Keywords: Accountability, External Pressure, commitment management, human resources, and financial transparency
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016) Yurisa Ratnasari; M Rasuli; Al Azhar L
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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Abstract

This research aims to determine the effect of firm size, audit committee and audit tenure to the acceptance of audit delay with public accounting firm’s reputation as a moderate. The samples of this research are mining companies which listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. The population of this research are 38 companies. Based on purposive sampling method, the total of final samples are 114 samples. Analysis of data is carried out using multiple regression method with the aid of SPPS version 17 computer program. The result of this research before moderating show that firm size and audit tenure are significant influence on audit delaywith significance level of 0,001 and 0,005.While audit committee has no effect on audit delaywith significance level of0,315. Public accounting firm’s reputation proved to moderate the effect of firm size on audit delay with significance level of 0,003. While Public accounting firm’s reputation do not give contribution to affect audit committee and audit tenure to minimize audit delay, with signification levels of 0.369 and 0.295.keywords : audit delay, firm size, audit committee, audit tenure, public accounting firm’s reputation
Co-Authors Alfiati Alfiati, Alfiati Alfiati Silf, Alfiati Silf Anggraini Kahar Arbaiti, Arbaiti Aura Pratadina Azhari Sofyan Azwir Nasir Desi Andrianti Dwi Rafika Rani Edfan Darlis Farid Hamdi Fauzalina Triani Fauzi Febby Syahrani Gunasanti, Ursula Hardi Hardi Humaira Basri Isfani, Yulia Jalius, M Fajri Janne Walandouw Jenika, Ulfa Kamaliah Kamaliah M. Rasuli Novaridha, Ira Astria Novita Indrawati Oi Sanjaya Rahmawati, Anisa Jasni Rahmayanti, Wella Rahmi Ilyani Ratih Anggraini Restu Agusti Ria Nelly Sari Riliana, Melvi Rofika Rofika Rofika, Rofika Ruhul Fitrios Sefira, Jihan Taufeni Taufik Tifany Kusuma Wati, Yenny Widya Ayu Tamara Widya Pratiwi Wulandari Wulandari Yurisa Ratnasari Yusralaini Yusralaini Yusralaini Zakya, Ismon Zirman Zulbahridar Zulbahridar Zulbahridar Zulbahridar, Zulbahridar