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PENGARUH KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, KETAATAN AKUNTANSI, ASIMTERI INFORMASI DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Yulita Fitri; Nurazlina '; Al Azhar A '
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 research are to analyze effectiveness of internal control, compliance to accounting rules, information asymmetry and individual morality affect the accounting fraud tendencies by the unethical behavioras an intervening variable. This research was conducted at SKPD Riau Province. The sample was 89 employee level officials Echelon III and Echelon IV. Methods of data collectionin this study with a survey method with questionnaire instrument. Data analysis method used totest the quality of data which include validity, reliability, and test hypothes is is path analysis, test Sobel and boostrapping using software SmartPLS. Hypothesis testing using partial least square test showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavioras an intervening variable. While the variable effectiveness of internal control and compliance to accounting rules does not affect accounting fraud tendencies by the unethical behavioras an intervening variable. Value of R-Square indicates that the variables jointly effectiveness of internal control, compliance to accounting rules, information asymmetry, individual morality and the unethical behavior contribute to the dependent variable (affect the accounting fraud tendencies) of 95.80%, while the remaining 4.20% is explained by other variables outside the research model.Keywords : Effectiveness of Internal Control, Compliance to Accounting Rules, Information Asymmetry, Individual Morality, and Accounting Fraud Tendencies Unethical Behavior

FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Julmi Astina M; Hardi '; Al Azhar A '
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 look at the effect of leverage, liquidity, profitability, public shares, the age of the company on the completeness of the disclosure of financial statements at companies listed on the Stock Exchange in 2011-2013. This research was conducted using secondary data obtained from the annual report from the www.idx.co.id. eknik sampling in this study using purposive sampling technique. The data used in this research is secondary data drawn from the annual reports of companies that meet the criteria. The data collection technique used is the method of documentation, ie secondary data collection activities such as financial reports (financial report), the annual financial statements (annual report). Data analysis method used is by using multiple linear regression analysis performed using a computer program Statistical Product and Service Solution (SPSS) version 20,0.hasil in this study indicate that leverage, liquidity, public shares, firm age has no effect on completeness of the disclosure of financial statements on the company's profitability while the effect on the completeness of the disclosure of financial statements on the company. The magnitude of the effect of the independent variable on the dependent variable, namely 1.6%. It shows there are still other factors that affect the completeness of the disclosure of financial statements.Keywords : Completeness, Disclosure And Finansial Statement

ANALISIS FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2013 Erin Juniati; Amir Hasan; AL Azhar A '
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 study aims to determine emprical prove to influence complexcity, firm size, profitabiliy, and solvency toward audit delay. The Population of this study in the miningcompanies listed in Indonesian Stock Exchange 2011-2013 with the purposive sampling technique and total sample 38 company, with three years observasion . The methode use analysis logistic regression by Statistical Product Service Solution (SPSS) version 20 as the software for processing the data.The significant complexcity to audi delay is 0,03%, significant firm size to audit delay is 0,04%, significant profitability to audit delay is 0,3% and significant solvency to audit delay is 0,24%. The result shows that the complexcity (KOMP) and firm size(UP) significantly influence to audit delay. Profitability(ROE) and solvency(TDTA)has no significant impact onAudit delay.Keywords : Audit delay, complexcity, firm size, profitabiliy, and solvency.

PENGARUH KUALITAS AUDITOR, DEBT DEFAULT, OPINION SHOPPING, OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI) Kharisma Rianto; Amir Hasan; Al Azhar A '
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 research is to examine as empirically the effect of relevant variables that affect a company engaged in the manufacturing of the audit opinion given by the Going Concern auditor.Data collected by way of technical documentation, namely to collect the document that has occurred (financial statements and audit company) or corporate documents in accordance with the necessary data. The population in this study are all companies engaged in manufacturing that were listed on the Stock Exchange (Indonesia Stock Exchange) in 2011 until 2013. While the total sample of 54 manufacturing companies chosen by purposive sampling. The analytical method used in this research is the logistic regression with SPSS 17.00.From the results of the study with logistic regression test revealed that there are two variables that partially affect the audit opinion is Going Concern Audit Opinion Debt Default and the Previous Year. This is evidenced by the significant value of 0.00 (Debt Default) and 0.00 (Opinion Audit Prior Year) where the value is smaller than 0.05. Overall value based test Nagelkerke R Square shows that Quality Auditor, Debt Default, Opinion Shopping, Prior Year Audit Opinion and Reputation KAP is equal to +0.300 which means all the dependent variable can be explained by the independent variable by 30 percent.Keywords: Quality Auditor, Debt Default, Opinion Shopping, Audit Opinion and The Previous Year Reputation of Public Accounting firm (KAP)

PENGARUH PELAYANAN, PRODUKTIVITAS, KOMPENSASI, DAN SUMBER DAYA MANUSIA TERHADAP KINERJA PDAM TIRTA KAMPAR – KOTA BANGKINANG Suryati Nur’aini; Amir Hasan; Al Azhar A '
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 study aimed to examine the impact of the service, productivity, compensation and human resources to the performance of PDAM Tirta Kampar - City Bangkinang with multiple regression method. The aim of this study was PDAM Tirta Kampar - Bangkinang City. This research is a survey method. Respondents in this study were employees of PDAM Tirta Kampar - Bangkinang City. The number of samples was 61 employees. There are five variables in this study consisted of four independent variables such as service, productivity, compensation and human resources, and the dependent variable is the performance of PDAM Tirta Kampar - Bangkinang City. According to the research, it can be concluded that the productivity and human resources significantly affect the performance of PDAM Tirta Kampar - City Bangkinang, while service and compensation did not significantly affect the performance of PDAM Tirta Kampar - Bangkinang City. The coefficient of determination shows that the service, productivity, compensation and human resources affect the dependent variable (performance PDAM Tirta Kampar - City Bangkinang) of 50.30%, while the remaining 49.70% influenced by other factors.Keyword : service, productivity, compensation human resource, and the performance

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD Kota Dumai) Dewi Asfiryati; Enni Savitri; Al Azhar A '
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 determine the effect of applying the area of financial accounting system and financial statements to the accountability of financial management with the internal control system as an intervening variable in the regional work units Dumai City. Data from this study using primary data. Thestudy population was all employees units Dumai City. Samples of this study was 102 respondents using purposive sampling. Methods of data analysis used in this research is the analysis of the path with the help of SPSS software. The results oftesting the hypothesis in this study shows the area of financial accounting system implementation and presentation of financial statements does not directly influence the accountability of financial management. However, the area offinancial accounting system implementation and presentation of financial statements a influence on the internal control system. Internal control system affects the accountability of financial management. Implementation of the area offinancial accounting system indirect effect on financial management accountability through internal control systems as mediation or intervening variable. And presentation of financial statements indirect effect or financial management accountability through internal control systems as mediation orintervening variable.Keywords : Regional Financial Accounting System Application, Presentation of Financial Statements, Financial ManagementAccountability, Internal Control System

ANALISIS PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, FINANCIAL LEVERAGE, DAN UKURAN KAP TERHADAP PERATAAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Pada Perusahaan Go Publik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Luciana Dwiastuti; Restu Agusti; Al Azhar A '
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 Effect of Institutional Ownership Structure, Financial Leverage, And Size Of Flattening Kap Profit By Company Size As Variable Moderation.The target population in this study include Property and Real Estate companies listed in Indonesia Stock Exchange in 2011-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is regression analysis moderation.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) Institutional Ownership has no significant effect on Income smoothing. 2) Financial Leverage has a significant effect on Income smoothing. 3) Auditor Size has a significant effect on Income smoothing. 4) Company Size has no significant effect on Income smoothing. 5) Interaction Institutional Ownership and Firm Size has no significant effect on Income smoothing. 6) Interaction Financial Leverage and Firm Size has a significant effect on Income smoothing. 7) Interaction Firm Size and Firm Size has a significant effect on Income smoothing.Keywords: Institutional Ownership Structure, Financial Leverage, Firm Size, Income Smoothing and Company Size.

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