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PENGARUH INDEPENDENSI, PROFESIONALISME, KETIDAKJELASAN PERAN, GAYA KEPEMIMPINAN,DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris pada Badan Pemeriksa Keuangan RI Pusat ) Syaftyani Anesia; Rasuli M; L Azhar Al
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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The aim of this study was to examine the effect of Independence,Professionalism, Role Ambiguity, Leadership Style, and Good GovernanceComprehension on The Performance of Auditors. Study on suprime audit agencyRI. The respondent are in the analysis were 74 respondents (79,57%). The studyused primary data which was obtained from the answer of the respondents andthe questionnaire distributed. The collected data was analyzed using data analysismethod by firstly proposing the classical assumption before performing thehypothesis test. Classical assumption test and hypothesis test was done usingSPSS software version 23 for Windows. The hypothesis test in this research usedmultiple regression linier with t-test at significance level 5 % (α = 0 ,0 5) anddetermination coefficient test. The result of this study found that independence,professionalism, leadership style, and good governance comprehension have asignificant effect on the performace of auditors. While role ambiguity have nosignificant effect on the performance of auditors. Based on total adjusted RSquare result is 73,2%, it means Performance of Auditors (Y) can be explained bythe variable Independence (X1), Professionalism (X2), Role Ambiguity (X3),Leadership Style (X4), and Good Governance Comprehension (X5). While 26,8%is explained by other variables that were not performed in this study.Keywords : Independence, Professionalism, Role Ambiguity, Leadership Style,Good Governance Comprehension, Performance of Auditors.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Pada Organisasi Perangkat Daerah Kota Pekanbaru) Asisca Weni; Rasuli M; Hasan Alamsyah Mudrika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This Study was aimed to examine the effect of the use of information technology, accounting controls, and reporting systems on the performance accountability of government agencies with organizational commitment as a moderating variable. This study used primary data by distributing questionnaires. The method of analysis used in this study is multiple linear regression analysis and moderation regression analysis. The results of this study indicate that: (1) the use of information technology has no effect on the performance accountability of government agencies, (2) accounting controls affect the accountability of the performance of government agencies, (3) the reporting system has no effect on the accountability of the performance of government agencies, (4) organizational commitment can moderate the relationship between the use of information technology on the performance accountability of government agencies, (5) organizational commitment can moderate the relationship between accounting control and accountability for the performance of government agencies, and (6) organizational commitment can moderate the relationship between the reporting system and the performance accountability of government agencies.Keywords: Utilization Of Information Technology; Accounting Control; Reporting Systems; Organizational Commitment; Performance Accountability Of Government Agencies.

PENGARUH PENGALAMAN, TAAT TERHADAP STANDAR HUKUM, REPUTASI, INDEPENDENSI DAN KOMITMEN YANG KUAT TERHADAP KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK (Studi Empiris pada Perusahaan Industri Keuangan Non Bank di Pekanbaru yang tercatat di Otoritas Jasa Keuangan) Sari Pebriana Riska; Rasuli M; Rofika Rofika
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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The purpose of this study was to determine the influence of experience,observing on legal standards, reputation, independence and a strong commitmentto client satisfaction. The population in this study are company leaders andfinancial managers who work for non-bank financial industry companies inPekanbaru which are listed in the Financial Services Authority (OJK). This studyuses a survey method. The total respondents used in this study were 46respondents (57.5%). The analysis method is the Multiple Regression methodusing SPSS (Stastical Product and Service Solutions) version 22. The results ofthis study show experience, adhere to the HK standards, independence and strongcommitment affect client satisfaction. The coefficient of determination in thisstudy was 86.4%. The four independent variables together influence thedependent variable by 86.4%, while 13.6% is influenced by other obscurevariables.Keywords : Influence Of Experience, Observing On Legal Standards,Reputation, Independence, Strong Commitments And ClientSatisfaction.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENERAPANSISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Indragiri Hulu) Ma’ari Bagus; Rasuli M; A Azhar Al
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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This study aims to test: The effect of the application of government accountingstandards, the application of regional financial accounting systems, competency ofhuman resources, and the application of government internal control systems to thequality of financial statements. The population in this study is all apparatus in 27Indragiri Hulu Regency OPD. In this study the sample used amounted to 81 respondents,who were selected using the purposive sampling method. This study uses primary data bydistributing questionnaires. The analytical method used in this study is multiple linearregression analysis. The analytical tool used in this study is Statistical Product andService Solution (SPSS) version 21. The results of this study indicate that: 1) theapplication of government accounting standards affects the quality of financialstatements with a significant level of 0.003, 2) the application of regional financialaccounting systems affect the quality of financial statements with a significant level of0.019, 3) competency of human resources affect the quality of financial statements with asignificant level of 0.033, and 4) the application of government internal control systemsaffect the quality of financial statements with a significant level of 0.006.Keywords: Application of Government Accounting Standards, Implementation ofRegional Financial Accounting Systems, Competence of Human Resources,Application of the Government Internal Control Systems, Quality ofFinancial Statements.

PENGARUH CAPITAL INTENCITY RATIO, FREE CASH FLOW, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2017 Sari Mayang Nurika; Rasuli M; Rofika Rofika
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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This study was conducted to determine the effect of capital intensityratio, free cash flow, leverage, firm size, institutional ownership, and managerialownership on earnings management. The population in this study aremanufacturing companies listed on the Stock Exchange during the period 2014-2017. The test tool used in this study is multiple regression using SPSS version25.Samples are used by purposive sampling method. The data used are secondarydata collected through the Indonesia Stock Exchange website. Companies thatmeet the sample criteria are 25 companies from 135 companies listed on the IDX.The variables studied were the effect of capital intensity ratio, free cash flow,leverage, firm size, institutional ownership, and managerial ownership to accountfor earnings management. The results of this study indicate that capital intencityratio, free cash flow, leverage, firm size have a significant effect on earningsmanagement.Whereas institutional ownership and managerial ownership do notaffect earnings management. Overall, capital intensity ratio, free cash flow,leverage, company size, institutional ownership, and managerial ownership ofearnings management amounted to 43.8%. While the remaining 56.2% isinfluenced by other variables not examined in this study.Keywords : Capital Intensity Ratio, Free Cash Flow, Leverage, Company Size,Institutional Ownership, and Managerial Ownership, and EarningManagement.

PENGARUH KEPEMILIKAN ASING, DEBT DEFAULT DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di BEI Periode 2016-2018) Aslam Imam Zacky; Rasuli M; Natariasari Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze foreign ownership, debt default and audit lag on going concern audit opinion with auditor specialization as moderated variable. The objects of this research are the service company at listed on BEI period 2016-2018. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is going concern audit opinion as dependent variables, foreign ownership, debt default and audit lag as independent variables and auditor specialization as moderated variables. The results of the study show that foreign ownership has an influence affect on going concern audit opinion with a significance value of 0,014, debt default has an influence affect on going concern audit opinion with significance value of 0,002, audit lag has an influence affect on going concern audit opinion with significance value of 0.000, and audit lag after moderated specialitazion auditor has an influence affect on going concern audit opinion with significance value of 0.047, but specialization auditor has not succesfull as moderated variables for relationship between going concern opinion with foreign ownership and debt default. The results of this study also show that the coefficient of R square is 76,3%. Each independent variable, giving a strong influence on the dependent variable, meaning that the independent variable can explain dependent variable well. While the rest is influenced by other variables not included in the regression model is not included in this study.Keywords : Going Concern Audit Opinion, Foreign Ownership, Debt Default, Audit Lag, AuditorSpecialization

EFEKTIVITAS AUDIT INTERNAL: ANALISIS FAKTOR BUDAYA HOFSTEDE, FAKTOR KARAKTERISTIK INDIVIDUAL AUDITOR, DAN EFEK MODERASI DUKUNGAN MANAJEMEN (Studi pada Bank Riau Kepri) Chen Kelly; Anugerah Rita; Rasuli M
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study draws on Hofstede’s theoretical framework and individual characteristics with management support as moderation effect to examine the impact on the internal audit effectiveness. The data collection technique used in this study is questionnaire with Likert scale to 51 Bank Riau Kepri Internal Auditors to examine the effect of the cultural dimensions of power distance, uncertainty avoidance, individualism, individual characteristics and management support on the internal audit effectiveness. Warp PLS 7.0 Statistical test results showed that individual characteristics, uncertainty avoidance, and individualism have significant effect on the internal audit effectiveness, power distance has no significant effect on the internal audit effectiveness, and management support is unable to moderate the individual characteristic on the internal audit effectiveness.Keywords: Individual Characteristics, Management Support, Hofstede Theoretical Framework, Power Distance, Uncertainty Avoidance, Individualism

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