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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 OBJEKTIVITAS, AKUNTABILITAS, INTEGRITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Rahmatika Novia; Andreas Andreas; L Azhar Al
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 aims to examine the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before testing the hypothesis. Classic assumption tests and hypothesis testing were carried out using SPSS version 22 software. The results of this study concluded that Objectivity has a significant effect on Audit Quality, Accountability has a significant effect on Audit Quality, Integrity has a significant effect on Audit Quality, and Professionalism has a significant positive effect on Audit Quality.Keywords:Objectivity, Accountability, Integrity, Professionalism, Audit Quality

PENGARUH AUDIT OPERASIONAL, PENGENDALIAN INTERNAL, DAN MOTIVASI KERJA TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN DI RUMAH SAKIT (Studi Empiris Pada Rumah Sakit Umum Daerah Bangkinang, Kabupaten Kampar) Amaliah Atika; Andreas Andreas; L Azhar Al
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 purpose of this research are to test and analyze the Influence of Operational Audit, Internal Control and Work Motivation on the Effectiveness of Health Services in hospitals. The population in this study was employees working at Bangkinang Regional General Hospital in Kampar. The sample in this study was 85 employees from the general administration, finance, human resources and education, medical services and SPI at the hospital in Kampar selected using a Slovin formula. The study used primary data by disseminating questionnaires. The method of analysis used in this study is multiple regression analysis. The analysis tool used in this study is Stastistical Product and Service Solution (SPSS) version 21.0 for windows. The results of this research indicate that: (1) operational audits have a significant effect on the effectiveness of health services, (2) internal control significantly affects the effectiveness of health services, and (3) work motivation significantly affects the effectiveness of health services.Keywords : Operational Audit, Internal Control, Work Motivation, Effectiveness of Health Services.

PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Asmida Asmida; Darlis Edfan; L Azhar Al
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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The purpose of this study was to examine the effect of taxes, bonus mechanisms, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing at mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 19 companie and measure the transfer pricing with the transacsional net margin profit method. Hypothesis testing is done by multiple regression analysis with SPSS ver. 25.0. The results shows that tax have significant effect on transfer pricing at 0.001 <0.05 level of significance, foreign ownership have significant effect on transfer pricing at 0.001 <0.05 level of significance, tunneling incentive have significant effect on transfer pricing at 0.033 <0.05 level of significance, exchange rate have significant effect on transfer pricing at 0.000 <0.05 level of significance, bonus mechanism doesn’t take ani effect on transfer pricing at 0514>005 level of significance and firm size doesn’t take any effect on transfer pricing 0.384> 0.05 level of significance. The amount of determination (r2 ) of the tax effect, the mechanism of bonus, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing that is equal to 49% while the remaining 51% is influenced by other variables not examined in this study.Keywords : Taxes, Mechanism Bonus, Firm Size, Foreign Ownership, Tunneling Incentive, Exchange Rate and Transfer Pricing

PENGARUH RETURN ON ASSET, EARNING PER SHARE, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN, DAN ARUS KAS AKTIVITAS OPERASI TERHADAP RETURN SAHAM (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017) Cahayani Nurrul; indrawati Novita; 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 purpose of this study is to find out the Return On Assets, Earning PerShare, Debt to Equity Ratio, Firm Size and Operating Activity Cash Flow onStock Returns. The population in this study are manufacturing companies listedon the Indonesia Stock Exchange 2015-2017. Sampling by using a purposivesampling method, so that the research sample was 58 companies with a period of3 years, so that the number of data obtained 174. In this study using 5 variables,namely the dependent variable is stock returns, while the independent variablesare return on assets, earnings per share, debt to equity ratio, firm size, andoperating activity cash flow. Analysis of the data used is multiple linearregression. The results showed: 1) Return On Assets (ROA) affect stock returns,2) Earning Per Share (EPS) does not affect stock returns, 3) Debt to Equity Ratio(DER) does not affect stock returns, 4) Firm size affect stock returns, and 3)Operating activity cash flow has an effect on stock returns.Keywords: Return On Assets, Earning Per Share, Debt to Equity Ratio, Firm Size,Operating Activity Cash Flow, Stock Return

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN DESENTRALISASI, KOMITMEN ORGANISASI DAH GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kota Pekanbaru) Putri Adinil Wulan; Darlis Edfan; L Azhar Al
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 aims to examine the effect of budgetary participation on the performance of local government officials with decentralization, organizational commitment and leadership style as moderating variables. The population in this study was OPD in Pekanbaru City. In this study, the sample used was 96 respondents who were selected using purposive sampling method. This study uses primary data by distributing questionnaires. The analytical method used in this research is multiple linear regression analysis and moderated regression analysis. The analytical tool used in this research is Stastistical Product and Service Solution (SPSS) version 22.0. The results of this study indicate that: (1) Budget participation has a significant effect on the performance of local government officials with decentralization as a moderating variable with a significant value of 0.000 <(α) (0.05) and tcount (11.103)> ttable (1.98793) ( 2) Budget participation has a significant effect on the performance of local government officials with organizational commitment as a moderating variable with a significant value of 0.004 <(α) (0.05) and tcount (2.959)> t table (1.98793) (3) budget participation has a significant effect on the performance of local government officials with leadership style as a moderating variable with a significant value of 0.000 <(α) (0.05) and tcount (4.694)> t table (1.98793).Keywords: budgetary participation, decentralization, organizational commitment, leadership style and performance of local goversnment officials.

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