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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Abdul Hakim; Kirmizi Ritonga; Sem Paulus
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 test the Influence of Human Resources Competence, Implementation of Regional Financial Accounting System and the Internal Control System on the Quality of Local Government Financial Report. The population in this study is the manager of the work unit or financial officers in the regional work units Indragiri Hulu that amounts 29 SKPD. The samples were selected by purposive sampling method. The data used in this research is primary data. Data collection method used is the method of documentation. The analytical method used in this research is multiple linear regression analysis. Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) Competence Human Resources affects the Quality of Local Government Financial Report. That is, the better the Competence of Human Resources, it will improve the Quality of Local Government Financial Report. 2) Implementation Regional Financial Accounting System affects the Quality of Local Government Financial Report. That is, the better the Regional Financial Accounting System Implementation, will improve the Quality of Local Government Financial Report. 3) Government Internal Control System affects the Quality of Local Government Financial Report. That is, the better the Internal Control System run by the Government, will improve the Quality of Local Government Financial Report.Keywords: Competence of Human Resources, Implementation of Regional Financial Accounting System, Internal Control System and Quality of Financial Statements
PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA AUDITOR DENGAN KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI SURVEI PADA KAP DI PEKANBARU DAN PADANG) Vivi Aurora Mezal; Amir Hasan; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study was conducted using a survey method. With the aim to empirical evidence that the effect of leadership style to relation job satisfaction with task complexity and locus of control as moderated of Public Accountant Offices in the city of Pekanbaru and Padang. The population in this study were 13 Public accountant offices in the city of Pekanbaru and Padang. Samples taken are 36 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis methods are used MRA (moderated regression analysis) with SPSS Version, 17.0. The results of this study indicate that leadership style effect on the job satisfaction with a t-value of 3,961, 2,032 T-table, a significant 0.000. Leadership style affect on the job satisfaction with moderated by task complexity with a t-value of- 2,603, 2,035 t-table, significant 0.014. Leadership style affect on the job satisfaction with moderated by locus of control with a t-value of 2,296, 2,035 t-table, a significant 0.028.Keywords: Leadership style, task complexity, locus of control and job satisfaction
PENGARUH SUMBER DAYA MANUSIA, SISTEM INFORMASI, DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Empiris pada SKPD Kabupaten Siak) Desti Widiart; Rita Anugerah; Sem Paulus
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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This study aims to examine and analyze on (1) The effect of human resources working in the finance department in the SKPD to the adoption of accrual-based government accounting standards in Siak, (2) The effect of the information system that has been applied to the adoption of accrual-based government accounting standards in Siak (3) The effect of existing organizational commitment towards the implementation of accrual-based government accounting standards in Siak. This research was conducted in Siak using primary data, namely the data from questionnaires filled out by respondents. The objects used in this study is a working unit (SKPD) in Siak district government. The population in this study were employees of the financial section in Siak district government. Respondents were selected using purposive sampling, data analysis in this study using multiple linear regression model. While processing the data in this study using SPSS 21. The results showed that the variables of human resources effect the implementation of accrual based government accounting standards. While variable information systems and organizational commitment has no effect on the application of accrual-based government accounting standards.Keywords : government accounting standards, accrual based, the application of accrual based government accounting standard, the human resources, the information system, and the commitment of organization
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) PADA KPP PRATAMA PEKANBARU SENAPELAN Maslyn Eva Uli Siahaan; Yesi Mutia Basri; Sem Paulus
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 was conducted to determine the effect of Perception of national tax census, knowledge and understanding of taxation laws, tax awareness, with taxpayers compliance personal. This research conducted on Pekanbaru Senapelan tax services office (KPP). The population in this rearch was all taxpayer listed in Pekanbaru Senapelan tax service office (KPP). This study uses purposive sampling with a sample size of 100 respondent. This research uses primary data questionnaire. This research used quantitative methods with multiple regression analysis models. Partial regression test showed that Perception of national tax census, knowledge and understanding of taxation laws has positive effect to the taxpayer compliance personal and variable tax awarenes has not effect to the taxpayer compliance personal. The magnitude of the effect caused by Adjusted (R2) by three independent variables is 44,3%, while the remaining 55,7% is influenced by other variables not examined in this study.Keywords: Perception, census, knowledge, tax, and compliance
ANALISIS FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN (Survey Pada Perusahaan Perdagangan, Jasa dan Investasi di BEI 2013) Satria Muharofiq; Desmiyawati -; Sem Paulus
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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This study aims to provide a general overview of trends in practice income smoothing and the factors that influence it. And measure whether the company size, level of probability, Financial Leverage factor, Net Profit Margin and Varian Value Equity income smoothing effect on the occurrence of the companies listed in the Indonesia Stock Exchange.This study using purposive sampling technique in which this study took company data trade, services and investments are listed on the Stock Exchange in the period 2013. The population of this research the population were 113 companies with a selected sample of the sample is based on research criteria Inroads as many as 51 companies sampled. The analysis method used in this research is descriptive method, by doing alalisis partially and simultaneously (multiple linear regression analysis with SPSS version 17.0).the testing that has been done from the result, simultaneous regression test (TestF) showed that all independent variables in this study did not have a significant effect on the variable income smoothing. Partial regression test (t test) showed that each variable testing indicate that all of these variables did not have a significant effect on income smoothing is visible from t value of all the independent variables is smaller than t table. And also the significant value of all these variables is greater than the probability value is equal to 0.05 so that it can be concluded that the independent variables in this study had no effect on the dependent variable.Keywords: Company size, Profitability, Financial Leverage, Net Profit Margin and Variance Value of shares.
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, PENDIDIKAN, PERBEDAAN GENDER, DAN INTEGRITAS AUDITOR TERHADAP PROFESIONALISME AUDITOR BPK RI PERWAKILAN PROVINSI JAMBI Jimmy Mardi Siregar; Desmiyawati '; Sem Paulus
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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This study aimed to examine the effect of the influence of independency, competency, work experience, education, gender difference, and auditors integrity to professionalism of BPK RI’s auditors especially those who are working in auditing firm representative Jambi province. Professional auditor is the auditor who acknowledges its responsibility towards society, the responsibility of the client, the responsibility towards colleagues included to behave respectable, though this is a personal sacrifice. Methods of data collection in this study is a method of questionnaire instruments that are delivered directly to the auditing firm representative Jambi province though the people work who work in community relations. Population in this study is BPK RI’s auditors who worked in a auditing firm representative Jambi province. The entire population to be sampled by the researches. The number of samples used in this study were 33 people who worked in auditing firm representative Jambi province. Methods of analysis is conducted with a multiple regression analysis version 20,00 for windows. The results for testing that has been done. Practical regression F ( F Test ) showed that the auditor’s competency, education, and integrity had a influences toward auditor professionalism. Analysis using the coefficient of determination ( R2 ) found that the contribution of the influence of the independent variable on the dependent variable is 81,3 % while the remaining 18,7% is influenced by other variables not included in this study.Keywords : Professionalism, Independency, Competency, and Auditors Integrity.
PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS, KOMITE AUDIT, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BEI PERIODE 2010-2013 Alfajri '; Zirman '; Sem Paulus
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 studyaimed toexamine the effect of profitability, independent commissioner board, audit committee and executive characteristics against tax avoidanceina property company listed on the Indonesia Stock Exchange (BEI) 2010-2013. The sample usedin this study is aproperty company that is listed on the Indonesia Stock Exchange basedon the selection criteria predefined sample. Sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. Proxy calculation of tax avoidancein the study using proxy Cash Effective Tax Rate (CETR) and the results of this study indicate that the independent variable Profitability proxy Return On Assets (ROA) and executive characteristics significantly affect the partial tax avoidance, but variable independent board and audit committee does not affect the partial tax avoidance, and the coefficient of determination (AdjustedR2) showed the value of 0.592. This suggests that the overall effectofthe independent variable profitability, independent board, audit committee and executive characteristics against tax avoidance amounted to only 59.2% while the remaining 40.8% influenced by other variables.Keyword : Tax Avoidance, Profitability, Independent Commissioner Board, Audit Committee and Executive Characteristics
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERATING (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Zulfikar Zulfikar; Nasrizal Nasrizal; Sem Paulus
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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This study aims to determine the audit tenure as the moderating influence of firm size and profitability on audit report lag. The population in this research is manufacturing companies listed in Indonesia Stock Exchange periode 2014-2016. The samples used as many as 38 companies by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, then we got the conclusion that (1) the size of the company's effect on the audit report lag which shows that the bigger the company, the shorter the audit report lag,(2) the profitability on audit report lag reflecting a company that produce a higher profitability level then the audit report lag will be shorter, (3) tenure audit able to moderate (strengthen) the effect of firm size on audit report lag which shows that companies are audited by an auditor to audit the long tenure has a level of audit report lag is low. Completion of the audit will be faster if the auditors audit the audit firm with long tenure at a large company,(4) tenure audit is able to moderate (strengthen) the influence of profitability on audit report lag indicating that the longer the auditor with the company makes auditors better understand the movement of profit ratio of the companyKeywords : Audit Report Lag, Company Size, profitability, and Tenure Audit
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Mahasiswa Akuntansi: PTN dan PTS Pekanbaru) Harun Haposan; Kirmizi Kirmizi; Sem Paulus
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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The purpose of this study is to examine the effects of motivation, consideration of employment market, perception, professional recognition and social values to the career interest of accounting students to become a tax consultant. The datas were gained from the polls filled by accounting students in four university in Pekanbaru. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of sample of this research was 306 studentsand were able to be processed with double linear regression by using SPSS 21. The results of this study showed that motivation, consideration of employment market, perception, professional recognition and social values affected the career interest of accounting students to be working as tax consultant. The value of coefficient determination (R2) was 0,551 which showed that 55,1% variables of workin career interest can be explained by variable of motivation, consideration of employment market, perception, professional recognition and social values. And the rest of 44,9% can be explained by other variables which not included in this research.Keywords: Career interest, Motivation, Consideration Of Employment Market, Perception, Professional Recognition, Social Values
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM AKUNTANSI KEUANGAN DERAH DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pariaman) Lopita Turwirdani; Restu Agusti; Sem Paulus
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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This study aimed to examine the influence of thegovernment internal controlsystem, the competence human resources, financial accounting systems area, and functional supervision on effectiveness of financial management area.The research was conducted on the regional work units ofPariaman.This study used purposive sampling method. The sample in this study is the Head of SKPD, Secretary of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 76 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS.The results showed that the variables ofthegovernment internal controlsystem, the competence of human resources, financial accounting systems area, and functional supervision influence on effectiveness of financial management area pariaman city.Keywords:Internal control, competence, financial accounting, and supervision, effectiveness.
Co-Authors Alfajri ' Ali Djamhuri Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas Andreas Aprilla Shinta Uli Azwir Nasir Desmiyawati ' Desmiyawati - Desti Widiart Dini Afifah Emil Regina Fransiska Hanny Putri Sari Harun Haposan Jimmy Mardi Siregar Kamaliah - Kirmizi Kirmizi Kirmizi Ritonga Lopita Turwirdani Mariana Putri Maslyn Eva Uli Siahaan Nasrizal Nasrizal Nurazlina ' Oktariani Wefa Poppy Nurmayanti Raja Aldino Restu Agusti Rita Anugerah Rizka Aulia Putri Satria Muharofiq Siti Indah Dhiyavani Ulfa Jasmine Utary Aini Veronica M Vivi Aurora Mezal Yesi Mutia Basri Yusralaini Yusralaini Zirman ' Zulfikar Zulfikar