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FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Jasa yang Tercatat di Bursa Efek Indonesia Tahun 2014-2017) Rosiana Fitri; Anisma Yuneita; Putra Agri Adhitya
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 research aiming for analyze about effects of audit delay, debt default, audittenure, prior opinion, auditor switching, auditor's reputation, and disclosure on goingconcern audit opinion. Sample on this research is 100 financial reports from servicecompanies listed in Indonesia Stock Exchange period years 2014-2017. Sample takenusing purposive sampling method. Testing hypothesis processed with logistic regressionon Statistical Product and Service Solution (SPSS) version 23. The results indicate that:(1) audit delay is not affect going concern audit opinion with significance value 0,957 (2)debt default is significantly affect going concern audit opinion with significance value0,003 (3) audit tenure is not affect going concern audit opinion with significance value0,656 (4) prior opinions is significantly affect going concern audit opinion withsignificance value 0,000 (5) auditor switching significantly affect going concern auditopinion with significance value 0,038 (6) auditor’s reputation is not affect going concernaudit opinion with significance value 0,857 and (7) disclosure is not affect going concernaudit opinion with significance value 0.567.Keywords : going concern, audit delay, debt default, audit tenure, prior opinion,switching auditors, auditor’s reputation, and disclosure

PENGARUH PARTISIPASI PENYUSUNAN NAGGARAN, PENGAWASAN FUNGSIONAL, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Pelalawan) Lutfiandri Miki; Nasrizal Nasrizal; Putra Agri Adhitya
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 was conducted in Pelalawan Regency, Riau Province. The purpose of this study was to test empirically the effect of budgetary participation on the performance of local government agencies (P1) To empirically test the effect of functional supervision on the performance of local government agencies (P2) To test empirically the effect of organizational commitment on the performance of local government agencies (P3) To test empirically the effect of leadership style on the performance of local government agencies (P4). This research is expected to be useful as information material for readers and reference material for interested parties in an effort to improve the performance of a local government agency. The type of data used in this study is primary data. And by using the empirical study method. The variables in this study are Participation in Budgeting (P1) Functional Monitoring (P2) Organizational Commitment (P3) Leadership Style (P3). From the research that has been done, it is found that 1) The results of testing the first hypothesis indicate that budgetary participation affects the performance of the Pelalawan Regency local government. 2) The results of testing the second hypothesis show that functional supervision has no effect on the performance of the Pelalawan district government. 3) The results of testing the third hypothesis that organizational commitment has no effect on the performance of the Pelalawan district government. 4) The results of testing the fourth hypothesis, the leadership style has no effect on the performance of the Pelalawan district government.Keyword: Participation, Supervision, Commitment, Leadership Style; Local Government Performance.

PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, REPUTASI KAP, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019 Fajar Laksono Dimas; Akbar Nasrizal; Putra Agri Adhitya
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 the effect of Company Age, Audit Opinion, KAP Reputation, and operation complexity on timeliness of financial reporting. The populations in this study are 42 mining companies listed in the Indonesia Stock Exchange (IDX) during the period 2017-2019. The research method used in this study is a quantitative method which aims to test the relationships between variables through testing hypotheses by using 108 observation in 36 companies for three periods. The sample selection method uses purposive sampling in mining companies listed in the Indonesia Stock Exchange during the 2017-2019 periods. Hypothesis testing techniques are carried out using logistics analysis using the SPSS program. The results of this research show that company age, audit opinion, kap reputation, and operation complexity have an effect on timeliness of financial reporting.Keyword : Company Age, Audit Opinion, Kap Reputation, Operation Complexity, And Timeliness Of Financial Reporting.

PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN SUMBER DAYA MANUSIA TERHADAP KESUKSESAN PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KINERJA ORGANISASI PADA OPD PEMERINTAH KOTA/KABUPATEN DI WILAYAH PESISIR UTARA PROVINSI RIAU Aulia Sakura; Fitrios Ruhul; Putra Agri Adhitya
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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This study aimed to examine the effect of top management support and human resource ability on the successful application of the accounting information system and organizational performance on regional apparatus organization in districts/cities in the northern coast. The sampling method using analysis and descriptive method. In this study the data needed all population sampled 104 regional apparatus organization. The data analysis used in the study was Smart PLS, while the data used was a questionnaire that had been filled in by each OPD. The results show that, top management support has an affects on the success of the accounting information system and has no affects on the organizational performance, ability human resources has an effect on the success of the accounting information system and organizational performance, the successful aplication accounting information system has an effect on organizational performance.Keywords : Top Management Support, Human Resources Ability, The Succesful Application Of The Accounting Information System, Organizational Performance.

PENGARUH INDEPENDENSI, KOMPETENSI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN DUE PROFESSIONAL CARE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru) Anindita Nini; Emrinaldi Emrinaldi; Putra Agri Adhitya
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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The research aims to determine (1) the influence of independence to audit quality, (2) the influence of competence to audit quality, (3) the influence ofintegrity to audit quality, (4) the influence of due professional care to audit quality, (5) the influence of independence to due professional care, (6) the influence of competence to due professional care, (7) the influence of integrity to due professional care, (8) the influence of independence to audit quality with due professional care as intervening variable, (9) the influence of competence to audit quality with due professional care as intervening variable, (10) the influence of integrity to audit quality with due professional care as intervening variable, (11) the influence of independence, competence, integrity and due professional care to audit quality. This study uses primer data by spread questionnaire to Public Accounting Firm in Pekanbaru. There are 65 set of questionnaire using purposive sampling.Keywords: Audit Quality, Independence, Competence, Integrity, Due Professional Care

PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Pada Inspektorat Kabupaten Bengkalis) Rizky M.Fachrul; Rasuli muhammad; Putra Agri Adhitya
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 analyze the effect of professionalism and independence on job satisfaction and audit quality at the Bengkalis Regency Inspectorate. The population in this study were 40 employees at the Bengkalis Inspectorate, all of which were used as samples with saturated sampling technique. Data were analyzed using path analysis using Warp.PLS software version 7.0. The results of the study concluded that professionalism and independence as well as job satisfaction had a significant positive effect on audit quality at the Bengkalis Regency Inspectorate. Then employee job satisfaction is able to fully mediate the influence between professionalism and independence on audit quality at the Bengkalis Regency Inspectorate. Based on the results of the path analysis, it is known that 14% of professionalism can directly explain the variance of audit quality, independence can explain 20% of the variance, while job satisfaction can explain up to 38% of the audit quality variance. R square analysis on audit quality which is influenced by professionalism, independence, and job satisfaction is 43% with moderate strength category, Q square understanding of taxation is 0.430 which means that professionalism, independence, and job satisfaction are able to predict the value of audit quality well.Keywords: Independence, job satisfaction, audit quality, professionalism, inspectorate

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