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Hariadi '
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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KESULITAN KEUANGAN PADA PERUSAHAANREAL ESTATE DAN PROPERTYYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2014 Maya Lailatul Zannah; Azwir Nasir; 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 purpose of this study was to determine the effect size of the audit committee, the independence of audit committee members, meeting frequency of audit, competence and size of the company's audit committee of the company's financial difficulties on the Real Estate and Property in BEI.The population in this study is the overall Real Estate and Property companies listed in the Indonesia Stock Exchange (BEI) in 2014. The sample in this study as many as 32 companies. In examining the relationship of independent variables (X) and the dependent variable (Y) in this study, data analysis method used logistic regression independent variables is a combination of a continuous variable (metric data) and categorical (data non-metric) with SPSS (Statistical Product and Service Solution). The result of this research indicates that the frequency of audit committee 0.031, competence of the audit committee 0.015, and company’s financial difficultie 0.029 significant of the financial difficulties, meanwhile audit committee 0.338, and independence of the audit committee 0.247 has no significant impact of the financial difficulties.Keywords : Audit, Financial Difficulties, Real Estate and Property Company, and Indonesia Stock Exchange
PENGARUH BOOK-TAX DIFFERENCES, VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BESARAN AKRUAL, DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Aneka Industri yang terdaftar di BEI tahun 2010-2014) Anita Rahmadhani; Zulbahridar '; 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 research is aimed to examine and find out evidence of the influence of (1) book-tax differences,(2) cash flow volatility, (3) sales volatility, (4) magnitude of accrual, and (5) leverage on earnings persistence. Samples used in this research are various industries company listed in the Indonesia Stock Exchange (BEI) during period 2010-2014. Total samples are 32 companies. The data are collected using purposive sampling method, the analysis of this research employs multiple regression. Result show the permanen differences in book-tax differences not have significant effect on earnings persistence with significant 0,180, and the temporer differences in book-tax differences with significant 0,009, cash flow volatility with significant 0,036 , sales volatility with significant 0,025, magnitude of accrual with significant 0,034, and leverage with significant 0,000 have effect on earnings persistence.Keyword: book-tax differences, volatility, and earning persistence.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH, KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADA KUALITAS LAPORAN KEUANGAN PEMERINTA DAERAH KABUPATEN ROKAN HULU (Studi Pada SKPD) Yuli Artika; Zulbahridar '; 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 study aims to determine the influence of applied the local government finance accounting system, human resources capacity and utilization of information technology to the quality of financial statements at the local government of rokan hulu regency. The population in this study are officials department, expenditures and receipts. The method that using in this study is purposive sampling method. The data of this study using primary with directly giving the questionare and analyzed using SPSS 17. The data of hypothesis were analyzed with multiple linear regression analyze approuch.The result of test hypothesis shown that the applied of the local government finance accounting system, the capacity of human resources and utilization of information technology gave the influence of the quality of financial statements at the regional government of Rokan Hulu regency. The coeficient of the determination shown that the influence of independent variables to dependent variable is 63,2% and 36,8% is affected by the other variables that not inclueded in this regression model.Keywords: Quality of Financial Statements, Local Government finance Accounting System, The Human Resources Capacity And Utilization Of Information Technology.
PENGARUH AKUNTABILITAS, KEPUASAN KERJA, BATASAN WAKTU PEMERIKSAAN DAN KONFLIK PERAN TERHADAP KINERJA PEMERIKSA PAJAK KPP PRATAMA DAN MADYA PEKANBARU Muhammad Iqbal Ridwan; Zirman '; 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 research aims to examine the effect of accountability, work satisfaction, audit time deadline and role conflict to the tax auditors performance at tax office of Pekanbaru. The data in this study is the primary data. The population in this study were the tax auditors who worked in the tax office of Pekanbaru. The sampling method used in this study saturated sampling method. The sample used in this study were 56 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis by using SPSS 21 version.The results of this study is showed that accountability, work satisfaction, audit time deadline influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by four variables is 43,3% of the dependent variable, while the remaining 56,7% is influenced by other independent variabel that are not observed in this study.Keywords : Accountability, Work Satisfaction, Audit, Role, and Performance
PENGARUH STRUKTUR KEPEMILIKAN DAN MODAL INTELEKTUALTERHADAP NILAI PERUSAHAAN DENGAN KEPUTUSANKEUANGAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Otomotif di Bursa Efek Indonesia Tahun 2013-2015) Yosep Agave Pakpahan; Emrinaldi '; Hariadi '
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 demonstrate empirically the direct and indirect influence of the structure of ownership and intellectual capital to the firm value with financial decisions and financial performance as an intervening variable. The population in this study is the automotive company listed on the BEI in 2013- 2015. The sampling method used in this research is purposive sampling. Data analysis was performed using normality test and classical assumption test consisting of Multicolinearity, Heteroskidastity test, and Autocorrelation test. This study used path analysis with SPSS 17.0. This study uses a test of determination. Institutional ownership is a proxy of the ownership structure and intellectual capital measured using VAICTM. Funding decisions are proxies of financial decisions that are measured using the DER and financial performance is measured by using ROA. The dependent variable is the firm value is measured by using a PBV. The results of this study indicate that institutional ownership and intellectual capital directly and indirectly not affect funding decisions but intellectual capital directly affect financial performance. Institutional ownership directly affects to the firm value. funding decisions do not affect financial performance. funding decisions and financial performance are not able to mediate the institutional ownership and intellectual capital on firm value.Keywords: institutional structure, intellectual capital, funding decisions, financial performance, firm value.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Arief maulana nst; Zulbahridar '; Hariadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims us to determine the effect of the financial performance of the company's value by moderating variables: Good Corporate Governance is proxied by managerial ownership, institutional, and the audit committee. This study that are used the capture technique purposive sampling. The type of data that writers use in this research is secondary data. Samples are automotive companies listed in the Indonesia Stock Exchange (BEI) in 2010 - 2014. Testing this hypothesis using multiple regression using SPSS version 18.00. This study shows the results that good corporate governance proxied by managerial ownership, institutional ownership, and the audit committee are jointly able to moderate influence on the value of the company 's financial performance. In addition, this study also showed results that ROE significant positive effect on Tobin 's Q.Keywords : Financial Performance, Value Company and Good Corporate Governance
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
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Hot Kristian Maryanto; Emrinaldi Nur DP; Hariadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to test the Influence of Intellectual Capital and Good Corporate Governance on Firm Value With Financial Performance As an Intervening Variable In Manufacturing Company of Indonesia Stock Exchange Year 2011-2014. The target population in this study includes manufacturing 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 path analysis. Based on the data collected and testing has been done on the problem by using the method of path analysis, it can be concluded: 1) Intellectual Capital has a significant effect on firm value. 2) Intellectual Capital has a significant effect on firm value through profitability. 3) Profitability has a significant effect on firm value. 4) Managerial Ownership has not a significant effect on firm value. 5) Managerial Ownership has not significant effect on firm value through profitability. 6) Proportion of Independent Commissioners has a significant effect on the value of the Company. 7) Proportion of Independent Commissioner has not a significant effect on firm value through profitability. 8) The Audit Committee has not a significant effect on firm value. 9) The Audit Committee has not a significant effect on firm value through profitability.Keywords: Intellectual, Capital, Governance, Values and Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI PENGGUNAAN PRODUK BANK SYARIAH DIPANDANG DARI SUDUT POTENSI EKONOMI, SIKAP, PREFERENSI KEUNTUNGAN RELATIF DENGAN KEWAJIBAN AGAMA (RELIGIOUS OBLIGATION) SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK SYARIAH YANG TERDAPAT DI KOTA PEKANBARU) Devy Tresnowati; Emrinaldi Nur DP; Hariadi '
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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In Islam, muamalah which not allowed are those that contain elements of usury. To avoid usury which is strongly associated with the world of banking, Islamic Banks can be a solution. This study aims to examine determinant of intention to use islamic bank from the point of economic potential, attitudes, and relative advantage preferences, with attention to elements of religious obligation as a moderating variable based on the Theory of Planned Behavior. The study was conducted at ten Islamic banks and muamalat in Riau with 120 respondents. This study use multiple regression as the analytical instrument. The test results show that economic potential, attitudes and preference of relative advantage have an influence on the intentions in using Islamic banks products either directly or through moderating religious obligations. These results indicate that the economic potential and intention encourage the development of institutions and Islamic products, through moderation of religious obligations.Keywords : Intention, economic potential, attitude, preference relative advantage, religious obligations
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
Co-Authors Anita Rahmadhani Arief maulana nst Azwir Nasir Devy Tresnowati Emrinaldi ' EMRINALDI NUR DP Evi Meliana Panjaitan Hot Kristian Maryanto Kamaliah ' Maya Lailatul Zannah Muhammad Iqbal Ridwan Raja Erwin Saputra Yosep Agave Pakpahan Yuli Artika Zirman ' Zulbahridar '