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Rusli '
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PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGETS, INEFFECTIVE MONITORING, RATIONALIZATION PADA FINANCIAL STATEMENT FRAUD DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris Pada Perusahaan Perbankan Periode 2012-2014 Yang Terdaftar Di Bursa Selni Triponika Sari; Emrinaldi Nur DP; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), and financial targets (ROA), opportunity with proxy ineffective monitoring (BDOUT), and rationalization with proxy rationalization (TATA). In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2012-2014. Total sample of this research is 35 banking companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testing using linear regression. The result of this research indicates that the financial stability (ACHANGE), external pressure (LEVERAGE), rationalization (TATA) influence the financial statement fraud, meanwhile financial targets (ROA), ineffective monitoring (BDOUT) has no significan impact on financial statement fraud.Keywords : financial statement fraud, financial stability, external pressure, financial targets and ineffective monitoring
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Kab. Rokan Hilir Dengan Gaya Kepemimpinan, Desentralisasi dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada SKPD Kab. Rokan Hilir) Riza Lestari; Vince Ratnawati; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this study to test empirically to related effect of budgetparticipation on the performance of local government officials with leadership style, decentralization and organizational commitment as a moderating variable in the district Kab. Rokan Hilir. Data collected by distributing questionnaires to the respondents. Population used in this study were all echelon II, III and IV in 15 work units (SKPD) in Kab. Rokan Hilir. The analytical method used is multiple regression wearing T-test using SPSS 17.00. The result of this study it is conclouded that in partial budget participation has an influence on the performance of local government officials. The result of the second test for inteeraction and leadership style also suggest that the effect on the relationship between budgetary participation and performance local government. And for the result of the decentralization variable interactions are also significant effect on the relationship of participation and performance of local government officials. Interaction and ttest result, which showed that the four organizational commitment can not moderate the relationship between budget participation on the performance of local government officials.Keywords : Budget Participation, Leadership Style, Decentralization, andOrganizational Commitment
PENGARUH LEVERAGE,UKURAN PERUSAHAAN,ROA,KEPEMILIKAN INSTITUSIONAL, KOMPENSASI KERUGIAN FISKAL, DAN CSR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN TERDAFTAR DI BEI 2013 – 2015 Rusli Reinaldo; Zirman '; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aimed to examine the impact of Leverage, Company Size, Return On Asset, Institusional Ownership, Compensation Tax Losses and Corporate Social Responsibility against Tax Avoidance on manufacturing companies subsector food and berverages and this research aimed to examine the effect from the independent variables that could be significantly influence or not againt Tax Avoidance. The sample used in this research is based on criteria that have been set and totally amounted 41 manufacturing company that listed on Indonesian Stock Exchange 2013 -2015. This research used purposive sampling method and testing the hypothesis using double linear regression analysis test (Using SPSS 18.0). Result from this research showed that the independent variables return on asset and compensation tax losses significantly influence the partial against tax avoidance and the leverage, company size, institusional ownership and corporate social responsibility has no effect pasrtialy against tax avoidance. Result of coefficient of determination (adjusted R2) of 0,476. This mean that the overall effect of independent variables against tax avoidance amounted 47,6% while the remaining amounted 52,4% is influenced by the other independent variables that not used in this research.Keyword : Tax Avoidance, Return On Asset, Institusional Ownership, Compensation Tax Losses, Corporate Social Responsibility.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Aulia Ramadona; Amries Rusli Tanjung; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The aim of this study was to determine the effect of Managerial Ownership Structure, Institutional Ownership Structure, Company Size and Leverage to Accounting Conservatism (Study in Food and Beverage Company Listed in Indonesia Stock Exchange Year 2011-2014). The population in this study are all food and beverage company in Indonesia which is still in operation during the years 2010-2014 amounted to 16 companies. Based on specified criteria, the company earned 13 is used as a sample in this study. This study uses secondary data in the form of annual financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Managerial Ownership Structure (SKM) has no significant effect on the variable Conservatism because significancy 0,250>0,05. 2) Institutional Ownership Structure (SKI) has no significant effect on the variable Conservatism because significancy 0,155>0,05. 3) Size Company has no significant effect on the variable Conservatism because significancy 0,252>0,05. 4) Leverage has significant effect on the variable Conservatism because significancy 0,000<0,05.Keywords: Structure Managerial Ownership, Institutional Ownership Structure, Company Size, Leverage and Accounting Conservatism
PENGARUH PEMAHAMAN, KESADARAN, SIKAP RASIONAL, PERUBAHAN TARIF, TINGKAT PENDIDIKAN DAN SOSIALISASI TERHADAP KEPATUHAN PELAKU UMKM DI PEKANBARU DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN (Peraturan Pemerintah Nomor 46 Tahun 2013) Anggrainy Eka Putri Marpaung; Zulbahridar &#039;; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The objective of this research was to analyze the influence of comprehension, awareness, rationality, tarif change, level of education, and socialiszation to compliance of Comprehension of Micro, Small, and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013). The population in this research is Comprehension of Micro, Small and Medium Enterprises that registered in the cooperation official and Micro, Small, and Medium Enterprises Pekanbaru. Data collected through questionnaires are processed and analyzed by using multiple regression analysis method. Sample was determined by Slovin that result 97 samples. The test for data quality are using validity of test to use is pearson correlation and reliability test of the research to use is cronbach alpha. For hypotesis test, we are using Adjusted R square, F test and t test. The test results of this study indicate that comprehension, awareness, tarif change, and socialiszation effect on compliance of Comprehension of Micro, Small and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013). Meanwhile rationality have negative effect and level of education have no effect on compliance of Comprehension of Micro, Small and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013).Keywords : comprehension, awareness, rationality, tarif, and socialiszation.
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu) Weni Nirmala Sari; Vince Ratnawati; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine (1)The effect of the local government officials performance on the good governance implementation (2) The effect of the local financial management on the good governance implementation (3) The effect of the government's internal control system on the good governance implementation and (4) The effect of the organization commitment on the good governance implementation. The sample on this study are all of SKPD in Rokan Hulu regency. Hipotesist in this study are tested using Statistical Product and Service Solution (SPSS) program ver. 20.0. This study used a primer datas obtained through questionnaires given to chief officer, chief financial officer, chief planning and programming officer, and chief public and personnel officer. From 100 sets questionnaires distributed, 93 sets questionnaires returned and due to missing data/incomplete answer so only 88 sets questionnaires were analyzed. The result of this study found that (1) the local government officials performance positively effect the good governance implementation, (2) financial management positively effect the good governance implementation, (3) the government's internal control system positively effect the good governance implementation and (4) organization commitment positively effect the good governance implementation.Keyword: Governance, Performance, Financial, System, and Organization.
PENGARUH RASIO KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL TABUNGAN MUDHARABAH (Pada Bank Umum Syariah yang listing di Bank Indonesia Periode 2010-2014) Oetari Andari Prakoso; Amries Rusli Tanjung; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The aim of this study was to examine the Influence of CAR, ROA, ROE, NPF and BOPO On Profit Sharing of Mudharabah Savings on IslamicBank listing in BI period 2010-2014. The population in this study are all Islamic Banks in Indonesia are still in operation during the years 2010-2014 a total of 11 companies. Based on specified criteria, the company earned 11 Islamic Banks were used as samples in this study. This study uses secondary data in the form of publication of financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) there is no significant effect Capital Adequacy Ratio on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,163 > 0,05. 2) There is no significant effect return on assets on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,070 > 0,05. 3) There is a significant effect Return On Equity on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,040 < 0,05. 4) There is a significant influence NPF on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,037 < 0,05. 5) There is a significant effect BOPO on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,002 < 0,05. Based on the results of research on simultaneous test it was concluded that there was an effect of CAR, ROA, ROE, NPF, and BOPO together towards Profit Sharing of Mudharabah Savings in Islamic Banks.Keywords: Performance, Financial, Savings, Mudharabah, and Listing
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LIKUIDITAS, EFESIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT DI PEKANBARU TAHUN 2013-2015 Berta Valentina; Kirmizi Ritonga; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research is performed in order to test the influence of the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and BOPO toward Return on Asset (ROA). Sampling technique used is purposive sampling with criteria as Rural Bank in Pekanbaru who provide financial report and traded during period 2013 through 2015 and forwarded to Bank Indonesia. The Data is based on publicity Financial Fervices Authority since 2013 to 2015. Obtained by amount sampel as much 12 company from 16 Rural Bank in Pekanbaru 2013-2015 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also fstatistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. The test result of the study indicate that Capital Adequacy Ratio (CAR) affect of Return on Asset (ROA) with tcount˃ttable that is 6,950>1,977 and Pvalue˂α that is 0,000˂0,05. Loan to Deposit Ratio (LDR) has no effect on Return on Asset (ROA), this shown by the result of tcount<ttable that is 1,744< 1,977 and Pvalue>α that is 0,083>0,05. And BOPO affect of Return on Asset (ROA) with tcount˃ttable that is 3,047>1,977 and Pvalue˂α that is 0,003˂0,05.Keywords : Rural Bank, Capital Adequacy Ratio (CAR), Liquidity, BOPO and Profitability.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Informasi Asimetri, Budaya Organisasi, Komitmen Organisasi,dan Ketidakpastian Lingkungan Sebagai Variabel Moderating (Studi Empiris Pada SKPD Kab. Pelalawan) Sundari Setia Wardani; Vince Ratnawati; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of the research was examined the effect of budgetary participation on budgetary slack using information asymetry, organizational culture, organizational commitment, and environmental uncertainty as moderating variabels. Population is the Regional Working Units (SKPD) in Pelalawan. Data collected by distributing questionnaires to the respondents.This research use multiple regression analysis model by (Statistical Product Service Solution) version 17.0. The results show that the first hypothesis budgetary participation and significant positive impact on budgetary slack. Furthermore, the second hypothesis, three and four information asymmetry, organizational culture, organizational commitment and the moderating effect significant relationship with the budgetary participation budgetary slack. The fifth hypothesis failed environmental uncertainty moderate the relationship between budgetary participation and budgetary slack. Keyword :budgetary Participation, information asymetry, organizational culture, organizational commitment, environmental uncertainty, budgetary slack.
PENGARUH BUDGETARY GOAL CHARACTERISTICS, KOMPENSASI TERHADAP KINERJA APARAT PEMDA DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Kasus pada Dinas-Dinas Kabupaten Rokan Hilir) Tengku Ramona Fitri; Emrinaldi Nur DP; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Performance is achievement implementation representation of an action/program/policy in order to achieved objectives, goals, mission and vision of the organization. This study aimed at re-examining the effect of budgetary goal characteristics, compensation to the performance of local government officials and also to examine whether motivation could act as moderating variables in the public sector organizations. This study uses a purposive sampling method with 72 respondent in different departments. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. The results indicated that budgetary goal characteristics and compensation has a positive and significant effect on the performance of local government officials. The study also resulted that motivation can not to moderate the relationship between budgetary goal characteristics to the performance of local government officials, while motivation is able to moderate the relationship between compensation to the performance of local government officials performances in Rokan Hilir district.Keywords: budgetary goal characteristics, compensation, performance, motivation and moderation.
Co-Authors Akromi Khairina Asbar Amries Rusli Tanjung Andreas &#039; Anggrainy Eka Putri Marpaung Aulia Ramadona Berta Valentina EMRINALDI NUR DP Jessica Fiona Kirmizi Ritonga M. Rasuli Mariana br Purba Maulina Agustiningsih Mhd. Hidayat Nur Azlina &#039; Nurjannah &#039; Oetari Andari Prakoso Restu Agusti Riza Lestari Ruhul Fitrios Rusli Reinaldo Selni Triponika Sari Solly Aryza Sundari Setia Wardani Tengku Ramona Fitri Thesa Refgia Vince Ratnawati Weni Nirmala Sari Zirman &#039; Zulbahridar &#039;