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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Kajian Akuntansi dan Auditing
Azhari S
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Economics, Econometrics & Finance Social Sciences

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PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, KUALITAS APARATUR PEMERINTAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN (Studi pada Organisasi Perangkat Daerah ( OPD ) Kota Pekanbaru) Winda Amelia; Amries Rusli Tanjung; Azhari S
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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Abstract

The purpose of this study was to examine the effect of area financial accounting system, quality of government officials and control activities of financial accountability. The population in this study are all Regional Organizations (OPD)’s City of Pekanbaru. Sample of regional organizations in this study as many as 30 Regional Organizations. While the data processed in this study as many as 90 of data where the data obtained from three employee of each of these Regional Organizations. Data analysis technique used is multiple linear regression analysis were processed with SPSS Windows 19. The results show that area financial accounting system the t (3.758)> t table (1.987) and significant (0.000) <(0.05), quality of government officials that t arithmetic (2.767)> t table (1.987) and significant (0.007) <(0.05), control activities t (2.435)> t table (1.987) and significant (0.009) <(0.05). Area financial accounting system, quality of government officials and control activities affect financial accountability amounting to 62.9%. While 37.1% is influenced by other variables not examined in this study.Keywords: System, quality, activities and accountability
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA ORGANISASI SATUAN KERJA PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Novita Indriana; Amries Rusli Tanjung; Azhari S
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of the quality of human resources, organizational commitment, organizational culture, and work motivation on the performance of organizations in the District Government of Kuantan Singingi. the population in this research is all regional work units kuantan singingi regency. The sample in the researth is regional work units kuantan singingi regency with 75 respondents, including the head o regional work units (SKPD), SKPD secretary, and head of local goverment throughout SKPD kuantan singingi regency. Data collection technique in this research is from questionnaires, while the data analysis tehnique which was used is multiple linear regresion analysis the processed using SPSS aid. The results showed thet the quality of human resources, organizational commitment, organizational culture, and work motivation significant effect on the performance of organizzations with significant <0,005. The calculation result obtainable value R 2 as big as 0.746. this shows that quality of human resources, organizational commitment, organizational culture, and work motivation may explain the variable of organization performance 74,6%.While the rest 25,4%influenced by variables that are not observed in this research model.Keywords: Quality Of Human Resources, Organiational Commitment, Organiational Culture, Work Motivation, Performance of Organization
PENGARUH DIVERSITAS GENDER DEWAN DIREKSI, KOMPENSASI EKSEKUTIF, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK Riswandi, Bunga Edelwisha Arisandi; Basri, Yesi Mutia; Azhari S
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i2.134

Abstract

This research aims to analyze and test the negative influence of Board of Directors Gender Diversion, the positive influence of Executive Compensation and the negative influence of Managerial Ownership on tax avoidance. Consumer Non-Cyclicals manufacturing companies that have been listed on the IDX in 2018-2022 are the population used in this research. In this research, sampling was carried out using a purposive sampling method and 39 data were obtained. In this research, the data source used is secondary data obtained through annual reports of companies in the Consumer Non-Cylicals sector that have been listed on the IDX from 2018 to 2022. The data analysis method used in this research is classical assumption testing and hypothesis testing using the linear regression method. Multiple. Based on the results of data analysis using the t test, it appears that gender diversity of the board of directors and share ownership are able to influence tax avoidance partially and negatively, while executive compensation is unable to influence tax avoidance.
Co-Authors Amries Rusli Tanjung MARIA BINTANG Novita Indriana Riswandi, Bunga Edelwisha Arisandi Yesi Mutia Basri