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PENGARUH AKUNTABILITAS, GENDER, DAN PENGALAMAN KERJA AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL MODERASI Natasha Amelia Rosyadi; Kennedy Kennedy; Mudrika Alamsyah Hasan
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 aimed to obtain empirical evidence about the influence of accountability, gender, auditor work experience and knowledge to the extent of quality of auditor’s works. It is also predicted that knowledge moderate the relationship between accountability, gender, auditor work experience with quality of auditor works’s. This study used primer data with quitonaiers. The population of this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru, Padang and Medan. By using purposive sampling method, from 100 quitonaiers, 17 was not back and 14 quitonaiers did not used, so 68 auditors were selected as a sample. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The results of analysis showed that accountability, gender, auditor work experience, accountability after moderated with knowledge and auditor work experience after moderated with knowledge significantly influence to the extent of quality of auditor’s works. Meanwhile, the results of analisys also showed gender after moderated with knowledge had not significantly affected the extent of quality of auditor’s works with thitung -1,957 and it belowed ttabel 1,995 and signification value 0,355.Keyword : quality of auditor’s works, accountability, gender, auditor work experience, knowledge

PENGARUH PERENCANAAN ANGGARAN, PENCATATAN ADMINISTRASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA OPD PROVINSI RIAU) Putra Bayu Farhan; Kennedy Kennedy; Zarefar Arumega
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 financial realization number and physical of the Riau Regional Budget are still low because the absorption capacity has only reached 68.2% and physically 75% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely variable x (budget planning, administrative records and human resource competence) with 1 (one) dependent variable, namely variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The method used in this study is a survey method with the respondent is the head of the department / agency, treasurer of expenditure and head of department in OPD Riau Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of 82.72%. The data were processed and analyzed using SPSS version 25. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results of this study indicate that budget planning, administrative records, and human resource competence affect budget absorption.Keywords: Budget Planning, Administrative Records, Competency Of Human Resources, Budget Absorption.

PENGARUH LIKUIDITAS, OPERATING CAPACITY DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS DENGAN VARIABEL UKURAN PERUSAHAAN SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Dina Hidayatul; Kennedy Kennedy; Pipin Pipin
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 is so test and analyze the influence liquidity,operating capacity and profitabilityon financial distress with firm size as moderatingvariable. The population in this research is all manufacturing companies listed inIndonesia Stock Exchange at 2015-2017. The sampling method used in this study waspurposive sampling. The sample obtained by 84 companies. Hypothesis in this researchare tested by multiple regression analysis using SPSS 25.The result of this study indicatedthat liquidity affects financial distress with significance 0,012 < 0,05, operating capacityaffects financial distress with significance 0,001 < 0,05, profitability affect financialdistress with significance 0,004 < 0,05, firm size moderates the relationship of liquidityon financial distress with significance 0,000 < 0,05 have an affect on financial distress,firm size do not moderates the relations of operating capacity on financial distress withsignificance 0,201 < 0,05 and firm size do not moderates the relations of profitability onfinancial distress with significance 0,656 < 0,05.Keywords : Liquidity, Operating capacity, Profitabilitas, Financial Distress and Firm Size

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

PEMBUATAN WEB PARTY GAME "WIZARD CLASH" MENGGUNAKAN AIRCONSOLE Kennedy Kennedy; Lina Lina; Darius Andana Haris
Jurnal Ilmu Komputer dan Sistem Informasi Vol 6, No 2 (2018): JURNAL ILMU KOMPUTER DAN SISTEM INFORMASI
Publisher : Fakultas Teknologi Informasi Universitas Tarumanagara

Game “Wizard Clash” adalah game dengan genre turn-based dengan tema AirConsole yang menggunakan fitur Web party game dengan animasi 2D. Game ini dirancang dengan menggunakan Game Engine Unity2D dengan C#, javascript dan html 5 sebagai bahasa pemograman dan Graphic Gale untuk animasinya. Permainan akan dimainkan hingga 4 pemain dengan masing-masing mengendalikan 4 penyihir yang menguasai 4 elemen masing-masing akan menahan serangan musuh dengan melindungi crystal yang menjadi pusat pertahanan terakhir penyihir harus memikirkan bagaimana caranya agar dapat bertahan menahan serangan dari monster-monster yang datang dari 8 arah. Pengujian dilakukan dengan kuesioner yang telah diisi oleh 30 responden.

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 PENDIDIKAN, SKALA USAHA, MASA MEMIMPIN DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (STUDI EMPIRIS PADA UMKM KOTA PEKANBARU) Akbar Radeka; Kennedy Kennedy; Natariasari Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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 influence of owner’s education on the use of accounting information (2) The influence of business scale on the use of accounting information (3) The influence of lead time on the use of accounting information and (4) The influence of business age on the use of accounting information. Population in this research is MSMES in Pekanbaru district. The method that used to the sample selection was purposive sampling method. The number of samples in this research were 86 respondents. The type of data used in this study is primary data. Data collection techniques used survey techniques by distributing questionnaires. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 23.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of owner’s education variable 0.000> 0.05, which means that H1 is accepted, the scale business variable 0.000 < 0.05, which means that H2 is accepted, lead time variable 0.029 < 0.05, which means the H3 is accepted, and age business variables 0.039 > 0.05 which means that H4 is accepted. The results showed that owner’s education, business scale, lead time, and business age has effect on the use of accounting information.Keywords: Owner’s Education , Business Scale, Lead Time, Business Age, and The Use of Accounting Information

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN (Studi Empiris Pada Organisaasi Perangkat Daerah Kota Pekanbaru) Prasetyo Prasetyo; Kennedy Kennedy; Kurnia Pipin
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 the effect of accountability, transparency, and timeliness on budget performance at OPD in Pekanbaru City. The population is all OPD in Pekanbaru City. The sampling technique used purposive sampling method with a total sample of 81 subjects. The data collection technique used in this research is a questionnaire. The data analysis technique used is multiple regression. The results showed that the variables of accountability (X1) has a positive effect on the performance of the budget, with a value oftcount > 4.142 ttable 1.991 or sig 0.000 < 0.05. Variable transparency (X2) has a positive effect on the performance of the budget withtvaluethe 2,551 > ttable 1.991 or sig of 0.013 < 0.05 so. Variable timing (X3) effect on the performance of the budget, with a value oft > 2,215 ttable 1.991 or sig of 0.030 < 0.05.Keyword : Akuntabilitas, Transparansi dan Ketepatan Waktu terhadap Kinerja Anggaran

PENGARUH MACHIAVELLIAN, LOVE OF MONEY DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Riau Angkatan 2016 dan 2017) Wulandari Fitriana; Kennedy Kennedy; Natariasari Riska
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 examine the influence of machiavellian, love of money and religiosity on the ethical perceptions of accounting students. The population was the Accounting Students class of 2016 and 2017, Faculty of Economics, Riau University with the number of 427 people. The sample of study was 81 people using Slovin formula. Data were collected by using questionnaire method. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that Machiavellian, love of money and religiosity have an effect on the ethical perceptions of accounting students.Keywords: Machiavellian, Love of Money, Religiosity, Ethical Perceptions

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