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PENGARUH TATA KELOLA PEMERINTAHAN, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN PERAN AUDITOR INTERNAL TERHADAP TINGKAT KECURANGAN (Studi Pada SKPD Kota Bukittinggi) Karlina Gita Oktavia; Andreas Andreas; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of good governance, internal control effectiveness and the role of the internal auditor on the level of fraud. The study was conducted using a survey method. The population in this study were 29 government agencies in the city of Bukittinggi. Samples taken are 87 respondents. Data analysis methods are used alternately regression (multiple regression) with SPSS Version, 17.0. The results of this study indicated that the role of the internal auditor affect the level of fraud, but the good governance and internal control effectiveness don’t affect the level of fraud. The magnitude of the effect adjusted R2 of good governance, internal control effectiveness, and the role of the auditor on the level of fraud was 9,7%. The remaining 90,3% is influenced by other variables.Keywords: good governance, internal control effectiveness, internal auditor, and the level of fraud.

PENGARUH PENGETAHUAN, PERSEPSI EFEKTIVITAS SISTEM DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha yang Terdaftar di KPP Pratama Bangkinang) Marissa Anggraini; Vince Vince; Susilatri Susilatri
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 aimed to determine the effect of knowledge, perception of the effectiveness of the tax system and tax penalties on tax compliance, case study on individual taxpayers conducting business listed on KPP Pratama Bangkinang. This study used a primary data was collected by questionnaire distribution to taxpayers. Sample was determined by Slovin formula amounted to 100 taxpayers. Data was collected by using a incidental sampling. The data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The result of this research indicates that knowledge, perception of the effectiveness of the taxation system and tax penalties each had a positive effect and significant on tax compliance. The effect of independent variables on the dependent variable can only explain by 56,4%. Keywords : knowledge, perception of the effectiveness of the tax system, tax penalties, tax compliance

PENGARUH KOMITE AUDIT, CAPITAL INTENSITY RATIO, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018) Fitrianti Fatma; Andreas Andreas; Susilatri Susilatri
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 effect of audit committee, capital intensity ratio, leverage, size of companies on tax avoidance in manufacturing companies that listed in the Indonesia Stock Exchange Period 2016-2018. The data used in this research a secondary data that obtained from company’s annual report and/or financial report. The number of samples 25 companies that are determined by purposive sampling method. The data analysis technique used in this research is descriptive statistical analysis of multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as a data processing software program. The results of this study indicate the audit committee, leverage, and size of companies have significant effect on tax avoidance, while capital intensity ratio does not have significant effect on tax avoidance. Based on calculation of coefficient determination (R²) was 0,178. audit committee, capital intensity ratio, leverage, size of companies on tax avoidance simultaneously giving effect was 17,8%. While the remaining 82,2% influenced by other independent variables that are not observed in this research.Keywords : Audit Committee, Capital Intensity Ratio, Leverage, Size Of Companies, Tax Avoidance.

PENGARUH KOMPLEKSITAS PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL , DAN KOMITE AUDIT TERHADAP FEE AUDIT (Studi Kasus Pada Perusahan Manufaktur yang Terdaftar di BEI Tahun 2014-2017) Napitupulu Benget; Ratnawati Vince; Susilatri Susilatri
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 analyze the influence of corporate complexity,institutional ownership, and audit committee on audit fees on manufacturingcompanies listed on the Indonesia Stock Exchange in 2014-2017. This study usessecondary data, namely audited financial statements that can be accessed throughthe Indonesia Stock Exchange website www.idx.co.id. The population for thisstudy were 152 manufacturing companies. The sampling method used in this studywas purposive sampling. Based on this method, 39 companies were obtained assamples, with an observation period of 4 years. Thus, the numbers of this study is156 units of analysis. Then the variables in this study were tested using multiplelinear regression analysis using SPSS 24.0. The results of the study showed thatthe complexity of the company and the audit committee had an effect on auditfees. Whereas institutional ownership variable does not have a significant effecton audit fees.Keywords : audit fees, company complexity, institutional ownership, and auditcommittee

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Organisasi Perangkat Daerah Provinsi Riau) Ryan Arista; M Rasuli; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research was to determine (1) Effect of human resource competence to the quality of local government financial statements, (2) Effect of application of financial accounting system to the quality of local government financial statements, (3) Effect of human resources competence with internal control system as a moderating variable to the quality of local government financial statements, and (4) Influence of application of accounting system with internal control system as a moderating variable to the quality of local government financial report. The sample of this research is all Head of Finance, Treasurer and Finance Staff at Local Government Agency of Riau Province. Data were analyze by using multiple regression method. The results showed that the competence of human resources has no effect on the quality of financial statements, while the application of accounting systems have an influence on the quality of financial statements. The results of this study also indicate that the Internal Control System does not moderate the relationship between Human Resource Competence to the quality of financial statements and Application of accounting system to the quality of financial statements.Keywords : Human Resource Competence, Application of Accounting System, Internal Control System, and Quality of Financial Statement

PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABLE MODERASI (Studi Empiris Pada OPD Kabupaten Kampar Tahun 2018) Ferly Bitlinandas; Kamaliah Kamaliah; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of Budgetary Participation, Budget Emphasis and Information Asymmetry on Budgetary Slack with Environmental Uncertainty as Moderation Variable. The population of this research are all of OPD in Kampar Regency consisting 32 OPD. This study uses primary data in the form of questionnaires in Kampar District. Tests using SPSS 17.0 software. The result of coefficient of determination test shows that 94.9% Budgetary slack is influenced by budget participation, budget emphasis, information asymmetry and environmental uncertainty. The remaining 5.1% are influenced by other variables. The findings in this study are: Budget Participation has significant effect on Budgetary Slack. Budget emphasis has significant effect on Budgetary Slack. Information asymmetry has a significant effect on Budgetary Slack. Budget Participation on Budgetary Slack with Environmental Uncertainty as the moderation variable in this research is accepted. Budget Emphasis on Budgetary Slack with Environmental Uncertainty as a moderating variable in this study was accepted. Asymmetry Information on Budgetary Slack with Environmental Uncertainty as a moderating variable in this study was received.Keywords : Budgetary Slack, Budget Participation, Budget Emphasis, Information Asymmetry, and Environmental Uncertainty

PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Inspektorat Provinsi Riau) Aulya Afri Yolanda; Yusralaini Yusralaini; Susilatri Susilatri
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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The purpose that wish to be reached in this research is to test empirically and analyze variable obedience pressure, time budget pressure, task complexity, knowledge and experience which directly influence audit judgment. Data in this research were obtained from questionnaires (primary). Population in this research is Auditor’s at Inspektorat Riau Province. Data analysis conducted with multiple linear regression model with help of software SPSS version 20.0. The result of this research showed that variable obedience pressure doesn’t has effect to audit judgment. It comes from the probability significance that is 0.519. Time budget pressure has a significant effect to audit judgment. It comes from the probability significance that is 0.007. Task complexity has a significant effect to audit judgment. It comes from the probability significance that is 0.011. Knowledge has a significant effect to audit judgment. It comes from the probability significance that is 0.001. Experience has a significant effect to audit judgment. It comes from the probability significance that is 0.003. The conclusion can be made from the result that there is an effect of obedience pressure, time budget pressure, task complexity, knowledge and experience together to audit judgment. Obedience Pressure, Time Budget Pressure, Task Complexity, Knowledge and Experience has effect to Audit Judgment, indicated with the signification 0,000 and coefficient of determination (R 2 ) 0,619.Keywords : obedience pressure, time budget pressure, task complexity, knowledge, experience and audit judgment

PENGARUH PROFESIONALISME, KOMPETENSI, PENGALAMAN AUDITOR SERTA ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru dan Batam) Septiani Muthiah; Anugerah Rita; Susilatri Susilatri
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 examine the influence professionalism,competence, and experience of auditor and professional ethics on the materialitylevel judgment. The population of this study are auditors who worked on thePublic Accounting Firms (KAP) and listed on the Directory Indonesian Instituteof Certified Public Accountants (IAPI) 2018 in Pekanbaru and Batam. Thesamples of the study are all firms were selected by purposive sampling method.Based on the criteria, 45 auditor’s who worked on 14 KAP were chosen as thesamples of this study. This study used multiple linear regression analysis to testwhether the independent variables affect the dependent variable. Data analysisfor hypothesis test was done with Statistical Package for the Social Sciences(SPSS) ver. 24. Results of regression testing (t-test) showed that theprofessionalism, competence, experience of auditor, and professional ethicsrespectively have a significant effect on the materiality level judgment on PublicAccounting Firm (KAP) in Pekanbaru and Batam. The result of Adjusted RSquare (R2) of 0,781 gives the sense that the rate of 78,1% materialityconsiderations can be explained by the professionalism, competence, experienceof auditor and professional ethics while 21,9% can be explained by othervariables.Keywords : Professionalism, Competence, Experience, Professional Ethics andMateriality level Judgment

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DENGAN OPINI AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2011-2013) Gunawan Leonardo Sinaga; Desmyawati Desmyawati; Susilatri Susilatri
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 test whether there is influence between audit tenure, management turnover, and financial distress to turn the public accounting firm mediated by audit. This study conducted on 44 manufacturing companies listed on the Indonesian Stock Exchange (BEI) during period 2011-2013, which is obtained from the Indonesian Capital Market Directory and the official website of the Stock Exchange in www.idx.co.id through purposive sampling method. The analysis technique used in this research is the analysis techniques of recourse ilogistic. Hypothesis testing is done by using partial least square (PLS) in 2016. According to research found that variables tenure audit and financial distress has t value of 0.881287 and 0.020316, the value is smaller than 1.97867 t table then no significant effect on the audit opinion, while management changes have t 8.227821 and significant effect on the audit opinion. Audit opinion has t value 6.873109, and significantly influence the auditor switching, while the hypothesis that indirect effect only management changes that have a direct influence with the t value -5.25, while the tenure of audit and financial distress has t smaller than t tables 0865 and 0020. square R-value for the variable switching auditor at 0.0565. This shows that the 5.65% variable switching auditor may be influenced by the opinions of the audit, management turnover, tenure audit, financial distress while 94.35% influenced by other variables not included in this study.Keywords : switching auditors, the audit opinion, the change of management, audit tenure, financial distres

FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN BERPINDAH KANTOR AKUNTAN PUBLIK (Studi Pada Perusahaan Manufaktur Yang Listing Di BEI TAHUN 2010-2012) Syarifah Dalila Rahmani Djamalilleil; Ria Nelly Sari; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research is aims to get empirical evidence about the effect of audit opinion, ROA changes, financial distress, firm size, management of change, and accounting firm size on auditor switching. Population of this study is manufacturing companies listed in BEI on 2010-2012. The purposive sampling method was used to determine the sample. The data of 25 firms were then analyzed to test the hypoteses by using statistical product services solution (spss) version 17. The results of this study indicated that audit opinion, financial distress, and management of change have effect on audit switching while the other variable haven’t effect on auditor switching.Keywords: Auditor Switching, Audit Opinion, ROA changes, Financial Distress, Firm Size, Management of change, And Accounting Firm Size.

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