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Susilatri Susilatri
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Economics, Econometrics & Finance

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PENGARUH UKURAN PEMERINTAH DAERAH, PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, KOMPLEKSITAS DAERAH, DAN BELANJA MODAL TERHADAPKELEMAHAN PENGENDALIAN INTERNAL PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten Dan Kota Di Provinsi Sumatera Utara Periode 2012-2015) Lenni Mustika Sari; Desmiyawati Desmiyawati; 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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Abstract

This study aims to examine the influence of Local Government Size, Economic Growth, Region Own Source Revenue, Regional Complexity and Capital Expenditure On The Internal Control Weakness Of Regional Government. The population in this study are 33 regencies and cities of North Sumatera Province. This research uses secondary data in the form of BPK audit report, Population, PDRB Report, Realization Report of APBD, and data of sub-district. The examination has been done by using SPSS software 17.0 versions i.e. the examination of coefficient determination test, classic assumption test and multiple regressions analysis. The result of coefficient determination test shows that the contribution of all independent variables to dependent variable are 7.8% and the remaining 92.2% are influenced by other variables. The result of t test shows that local government size has no significant effect on the On The Internal Control Weakness Of Regional Government 0.411 > 0.05. Economic growth has no significant effect On The Internal Control Weakness Of Regional Government 0.806 > 0.05. Local Revenue has a significant positive effect On The Internal Control Weakness Of Regional Government 0.045 < 0.05. The Regional Complexity has no significant effect On The Internal Control Weakness Of Regional Government of 0.877 > 0.05. Capital Expenditure has a significant negative effect On The Internal Control Weakness Of Regional Government 0.040 < 0.05.Keywords : Local Government Size, Economic Growth, Region Own Source Revenue, Regional Complexity, and Capital Expenditure.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDITOR , DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2012-2014 Ratry Martharima Wulandari; Azwir Nasir; 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 research aims to attest empirically the effect of profitability, leverage, company size, audit opinion and the size of the accounting firm on the audit report lag in consumer goods companies listed in Indonesia Stock Exchange in 2012-2014. Samples were taken by using purposive sampling. From all the consumer goods company listed in Indonesia Stock Exchange, acquired 24 companies that meet criteria for sampling with a period of three years, so the total sample ini this research was 72. The data analysis method used in this research is multiple regression analysis were processed using SPSS 21 . The results of hypothesis testing found that, size of the public accounting firm negatively affect audit report lag with a significant value of 0.014. While profitability, leverage, firm size and audit opinion has no effect on audit report lag. Coefficient determination test results in this study showed R2 value of 0.155. It shows that the contribution of the influence of the independent variable on the dependent variable is 15.5%. While the remaining 84.5% is influenced by other variables not included in the regression model.keywords: audit report lag,profitability,leverage, company size, auditor opinion, size of the accounting firm
PENGARUH KINERJA PEGAWAI, KOMITMEN ORGANISASI , SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PENGAWASAN FUNGSIONAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Lingga) Sufiani Sufiani; Taufik Taufeni; 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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Abstract

The study aimed to examine the effect of : (1) Performance Employee,(2) Commitment Organization, (3) Government Internal Control System, (4)Humam Resources Competencies, (5) Functional Control, (6) Region’s FinancialAccounting System of the Effectiveness of Financial Management. The populationin this study were employed who worked in the OPD Lingga District (23government agencies). The sampling method used in this study is purposivesampling method. The respondent inthis study is the head of OPD, the head offinancial, treasure of OPD and financial records staff / accounting. the analyticalmethod used is multiple regression analysis using the program StastisticalProduct and Service Solution (SPSS) version 23.0. The results of this studyindicate that: (1) performance employee has a effect on effectiveness of financialmanagement area with a significant level of 0.001 <0.05, (2) commitmentorganization has a effect on effectiveness of financial management area with asignificant level of 0.001<0.05, (3) government internal control system has aeffect on effect on effectiveness of financial management area with a significantlevel of 0.047 <0.05, (4) humam resources competencies has a effect oneffectiveness of financial management area with a significant level of 0.024<0.05, (5) functional control has a effect on effectiveness of financialmanagement area with a significant level of 0.000<0.05, (6) region’s financialaccounting system has a effect on effectiveness of financial management area witha significant level of 312>0.05.Keywords : Employee, Commitment, Internal Control, Competenc, FungctionalControl, Financial Accounting and Effectiveness
Co-Authors Andreas Andreas Anugerah Rita Aulya Afri Yolanda Azwir Nasir Desmiyawati Desmiyawati Desmyawati Desmyawati Ferly Bitlinandas Fitrianti Fatma Gunawan Leonardo Sinaga Kamaliah Kamaliah Karlina Gita Oktavia Lenni Mustika Sari M. Rasuli Marissa Anggraini Napitupulu Benget Ratry Martharima Wulandari Ria Nelly Sari Ryan Arista Septiani Muthiah Sufiani Sufiani Syarifah Dalila Rahmani Djamalilleil Taufeni Taufik Vince Ratnawati Vince Vince Yusralaini Yusralaini