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PENGARUH ASIMETRIS INFORMASI, KESESUAIAN KOMPENSASI, KOMPETENSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada OPD Provinsi Riau) Yolanda Gita; M Rasuli; Darlis Edfan
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 look at the effect of asymmetry of information, compensation conformity, competency and unethical behavior on accounting fraud trends. This research was conducted at the OPD in Riau Province. The sampling technique used was purposive sampling. This research is included in quantitative research. In this research, there are five variables consisting of four independent variables, namely asymmetry of information, compensation conformity, competency and unethical behaviour and one dependent variable, namely accounting fraud trends. The source of data in this study is primary data. Data was collected using a questionnaire and distributed to 105 respondents but only 96 questionnaires could be processed. Data analysis method using Regression with the help of SPSS version 25. The results of this research showed that asymmetry of information, competency and unethical behavior have a affect on accounting fraud trends. While the compensation conformity have no affect to accounting fraud trends.Keywords: Asymmetry Of Information, Compensation Conformity, Competency, Unethical Behaviour, Accounting Frauds Trends

PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, ASIMETRI INFORMASI, LOCUS OF CONTROL DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris Rumah Sakit Umum Pemerintah di Kota Padang) Rizky Nusari Cindy; Darlis Edfan; Julita Julita
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 research was to identify and analyze about (1) The effect ofbudgetary participation on budgetary slack with organizational cultural as moderatingvariable, (2) The effect of budgetary participation on budgetary slack with leadershipstyle as moderating variable, (3) The effect of budgetary participation on budgetary slackwith information asymmetry as moderating variable, (4) The effect of budgetaryparticipation on budgetary slack with locus of control as moderating variable, (5) Theeffect of budgetary participation on budgetary slack with environmental uncertainty asmoderating variable. Study was conducted at government general hospital in PadangCity, which amount to 7 general hospital. The data used in this research was primarydata with questionnaire as an instrument. The method that used to the sample selectionwas nonprobability sampling. The number of samples in this research were 120respondents. Hypothesis test used in this research was statistical t-test. Data analysistechniques used in this research was multiple linear regression analysis using StatisticalProduct and Service Solution (SPSS) version 23.0 for Windows as data processingsoftware program. Results of hypothesis test using statistical t-test showed the significantvalue of organizational cultural variable 0.006 < 0.05 which means that H1 accepted, theleadership style variable 0.012 < 0.05 which means that H2 accepted, informationasymmetry variables 0.008 < 0.05 which means the H3 accepted, locus of controlvariables 0.001 < 0.05 which means the H4 accepted, and environmental uncertaintyvariables 0.001 < 0.05, which means the H5 accepted. The results showed organizationalcultural, leadership style, information asymmetry, locus of control and environmentaluncertainty has effect on budgetary slack.Keywords : Budgetary Participation, Budgetary Slack, Organizational Cultural,Leadership Style, Information Asymmetry, Locus of Control andEnvironmental Uncertainty.

PERENCANAAN ANGGARAN, POLITIK ANGGARAN, DAN PELAKSANAAN PENGADAAN BARANG/JASA TERHADAP PENYERAPAN ANGGARAN (Studi Pada OPD Kabupaten Rokan Hilir) Murhanita Murhanita; Darlis Edfan; Anisma Yuneita
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 research aims to examine and analyze the effect of budget planning, budget politics, and implementation of goods/services procurement on budget obsorption. This study used the primary data. The population in this study were the regional apparatus organization (OPD) in Rokan Hilir’s regional goverment. This study used purposive sampling method. The data that could be analyzed were 71 data. Data was collected through a questionnaire. Data were analyzed using multiple linear regression analysis with the SPSS program version 23. The result of this study showe that budget planning and implementation of goods/services procurement influence of budget absorption. While budget politics has not effect on budget absorption.Keyword: Budget Absorption, Budget Planning, Budget Politics, and Implementation of Goods/Services Procurement.

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 LABA BERSIH, LAPORAN ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGEMBALIAN SAHAM Rosadi Ahmadi; Darlis Edfan; Hariadi Hariadi
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 determine the effect of net income, operating cashflow, and firm size on the stock return of the mining sector on the Indonesia StockExchange (IDX) for the period 2013-2016. Data derived from the annual financialreports of 30 mining sector companies. Data analysis used multiple linearregression analysis which was processed using SPSS version 16 software. Theresults of the research showed that net income and operating cash flow have asignificant effect on the rate of return. This indicates that investors considerinformation on net income and operating cash flow statements disclosed in theirannual reports to make investment decisions. While company size does not have asignificant effect on stock returns. The results of the calculation of the coefficientof determination (R2) that the percentage of the effect of net income, operatingcash flow, and the size of the company on the stock returns is 18.5%. While theremaining 81.5% is influenced by other variables not included in this regressionmodel.Keywords : Net Profit, Operating Cash Flow, Company Size, and Stock ReturnRate.

PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi Pada OPD Kota Pekanbaru) Putri Dwi Tifanny; Darlis Edfan; Kennedy Kennedy
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 (1) the effect of ethic on budgetary slack. (2) the effect of organizational commitment on budgetary slack. (3) the influence of budget emphasis on budgetary slack on the organization of the city apparatus in Pekanbaru. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a Likert scale. The population in this study were employees of all OPD cities in Pekanbaru. A sample of 120 respondents. The respondent is a budget management apparatus, namely the head of the regional apparatus organization as the user of the budget, the head of the finance, and the sub of programming at each regional apparatus organization as many as 43 regional apparatus organizations in the city of Pekanbaru. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. This research uses multiple linear analysis method with SPSS version 22. The results of this study showed that : 1)Ethic had affect on budgetary slack, 2)Organizational Commitment had no affect on budgetary slack, and 3)Budget Emphasis had effect on budgetary slack in Pekanbaru City Organizations (OPD).Keywords: Ethic, Organizational Commitment, Budget Emphasis, Budgetary Slack

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.

PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi Pada OPD Kota Pekanbaru) Putri Dwi Tifanny; Darlis Edfan; Kennedy Kennedy
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 (1) the effect of ethic on budgetary slack. (2) the effect of organizational commitment on budgetary slack. (3) the influence of budget emphasis on budgetary slack on the organization of the city apparatus in Pekanbaru. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a Likert scale. The population in this study were employees of all OPD cities in Pekanbaru. A sample of 120 respondents. The respondent is a budget management apparatus, namely the head of the regional apparatus organization as the user of the budget, the head of the finance, and the sub of programming at each regional apparatus organization as many as 43 regional apparatus organizations in the city of Pekanbaru. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. This research uses multiple linear analysis method with SPSS version 22. The results of this study showed that : 1)Ethic had affect on budgetary slack, 2)Organizational Commitment had no affect on budgetary slack, and 3)Budget Emphasis had effect on budgetary slack in Pekanbaru City Organizations (OPD).Keywords: Ethic, Organizational Commitment, Budget Emphasis, Budgetary Slack

ANALISIS REALOKASI DAN REFOCUSING ANGGARAN DANA DESA PADA MASA PANDEMI COVID-19 (Studi Kasus pada Kabupaten Kuantan Singingi) Yohana Rise; Darlis Edfan; Supriono Supriono
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 determine whether the implementation is in accordance with the plan regarding shifting the village fund budget during the COVID-19 pandemic. Changes in regulations regarding the use of village funds in handling COVID-19 in Kuantan Singingi Regency include (1). The use of village funds for the prevention and handling of Covid-19; (2). Village Cash Intensive Work; (3). Village Cash Direct Assistance. To achieve this objective, a qualitative method with the type of case study was used. The population in this study was 218 villages in Kuantan Singingi Regency, then the researchers divided the villages into four regions based on the geographical location of each village, the data on the number of covid prevention budgets in the village were sourced from the Social and Village Empowerment Service (Dissos PMD). Data collection techniques using interview techniques, observation and documentation. To ensure the validity of the data, triangulation was carried out, namely source triangulation and technical triangulation. Informants in this study consisted of key informants, key informants and supporting informants. The key informants were the Head of the Village and Community Empowerment Social Service, the Village Arrangement and Cooperation Section, and the Village Finance Section. Data analysis is done by collecting data, reducing data, and making conclusions. The results showed that the reallocation and refocusing of the Village Fund for the prevention and handling of Covid19 in Kuantan Singingi Regency was Rp. 177,009,214,000,-. Reallocation and Refocusing of Village Funds for Cash Intensive Work 51,808,938,000,-. And Direct Cash Assistance 600 thousand per month within 3 months of distribution. During the Covid-19 pandemic, in the administrative and accountability stages, there were obstacles, namely the implementation of unexpected expenditures, the budget that had been set in the estimated costs that had been budgeted, there were price differences in the market. Another problem is that there is overlapping data or duplicate data in the distribution of the aid.Keyword : Village Fund, Reallocation, Refocusing, Covid-19 Pandemic

KEPEMILIKAN SAHAM PUBLIK, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Ristiyani Mina; Darlis Edfan; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 1 (2022): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of public share ownership, environmental performance, and firm size on the disclosure of corporate social responsibility. The variables of this study consist of public share ownership, environmental performance and firm size as independent variables, and disclosure of corporate social responsibility as the dependent variable. The research sample consisted of 13 food and beverage companies listed on the Indonesia Stock Exchange (IDX) 2018-2020. The method used in this research is multiple linear regression analysis method. While the sampling technique using purposive sampling technique is taking samples using the criteria that have been set by the researcher. The results show that public share ownership, environmental performance, and firm size have a positive effect on the disclosure of corporate social responsibility.Keywords: Public share ownership, environmental performance, firm size and disclosure of social responsibility

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