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PEGARUH KOMPLEKSITAS OPERASI PERUSAHAAN, RAPAT KOMITE AUDIT DAN KEPEMILIKAN OPERASIONAL TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018) Aisyah Aisyah; Andreas Andreas; Natariasari Riska
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 purpose of this study is to obtain empirical evidence about the influence of the complexity of the operations of the company. The type of data used in this study is secondary data. The population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2018 that publish financial reports that show data that supports the analysis of the factors that affect the audit report lag. The number of samples in this study were 27 companies with a purposive sampling method. Further data analysis used multiple regression analysis and hypothesis testing with a significant level α = 0.05 with the help of the SPSS application program version 25.0. The results showed that the complexity of the company's operations had a significant effect on the audit report lag with a significant value of 0.002. Audit comet meetings have a significant effect on the audit report lag with a significant value of 0.014. Meanwhile, institutional ownership does not have an effect on the audit report lag because the significant value is 0.129.Keyword: Audit report lag, complexity of company operations, committee meetings, institutional ownership

PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Oganisasi Perangkat Daerah Kabupaten Rokan Hilir) Novitasari Lia Elita Eva; Nasrizal Nasrizal; Natariasari Riska
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 sample in this study was determined by using purposive sampling method intotal there are 27 OPD in Rokan Hilir Regency. The analytical method used in thisresearch is multiple regression analysis using SPSS v22.The purpose of this study was totest the competence effect of Of The Government Internal Control System, The HumanResources Competencies, The Utilization Of Information Technology And TheApplication Of Regional Financial Accounting System To The Quality Of LocalGovernment Financial Report. Respondents in this study is the structural officialsinvolved in drafting the budget. The results showed that: 1) Effect of The GovernmentInternal Control System affect the quality of financial reports with significant value0,015 <0,05. 2) The Human Resources Competencies significantly influence the quality offinancial reports with significant value 0,004 <0.05. 3) the utilization of InformationTechnology significantly influence the quality of financial reports with significant value0,000 <0.05 .4) The Application Of Regional Financial Accounting System a significanteffect on the quality of financial reports with significant value 0.000 <0.05.Keyword : quality of financial reporting, governmet internal control system, humanresources competency, technology information, regional financialaccounting system

PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, BUDAYA ETIS ORGANISASI DAN KESESUAIAN KOMPENSASI TERHADAP FRAUD (Studi Empiris Pada Bank BUMN Di Kota Pekanbaru) Colondam Frans; Natariasari Riska; Silfi Alfiati
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 level of fraud in Indonesia, which is still a big and widespread problem, is corruption. Banking statistics that indicate fraud in Indonesia in the last two years, namely in 2017, there were 57 banks that were indicated as a fraud. Meanwhile, in 2018 there were 36 indications of fraud until the third quarter. This study aims to determine the effect of Internal Control, Compliance with Accounting Rules, Organizational Ethical Culture, and Compensation Suitability for Fraud. The population in this study were employees of people's business loans (KUR) and financial employees of state-owned banks in the city of Pekanbaru. The questionnaires in this study were distributed to 50 state-owned banks in the city of Pekanbaru. The sampling technique used was incidental sampling. Incidental sampling is the determination of the sample based on chance, that is, anyone who accidentally / incidentally meets the researcher can be used as a sample, if it is considered that the person who happened to be met is suitable as the data source. The results of hypothesis testing are: first, Internal Control has an effect on fraud. Second, adherence to accounting rules affects fraud. Third, Organizational Ethical Culture affects fraud. The fourth Compensation suitability affects fraud.Keywords: Fraud, Internal Control, Compliance with Accounting Rules, Organizational Ethical Culture and Compensation Suitability

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 KEPEMILIKAN ASING, DEBT DEFAULT DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di BEI Periode 2016-2018) Aslam Imam Zacky; Rasuli M; 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 analyze foreign ownership, debt default and audit lag on going concern audit opinion with auditor specialization as moderated variable. The objects of this research are the service company at listed on BEI period 2016-2018. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is going concern audit opinion as dependent variables, foreign ownership, debt default and audit lag as independent variables and auditor specialization as moderated variables. The results of the study show that foreign ownership has an influence affect on going concern audit opinion with a significance value of 0,014, debt default has an influence affect on going concern audit opinion with significance value of 0,002, audit lag has an influence affect on going concern audit opinion with significance value of 0.000, and audit lag after moderated specialitazion auditor has an influence affect on going concern audit opinion with significance value of 0.047, but specialization auditor has not succesfull as moderated variables for relationship between going concern opinion with foreign ownership and debt default. The results of this study also show that the coefficient of R square is 76,3%. Each independent variable, giving a strong influence on the dependent variable, meaning that the independent variable can explain dependent variable well. While the rest is influenced by other variables not included in the regression model is not included in this study.Keywords : Going Concern Audit Opinion, Foreign Ownership, Debt Default, Audit Lag, AuditorSpecialization

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

PENGARUH LIKUIDITAS, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Nainggolan Windisari; Nasir Azwir; 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 effect of liquidity, asset structure, and profitability on capital structure and examine the effect of firm size in moderating liquidity asset structure and profitability on capital structure 2015-2019. The sampling technique used purposive sampling method. There were 43 conventional commercial banks listed on the IDX in 2015-2019. Conventional commercial banks that meet the research sample criteria are 10 companies. With an observation period of 5 years for a sample 50. From the results of the tests that have been carried out, the partial regression test (t test) shows that the profitability variable has a significant negative effect on the capital structure. Meanwhile, the liquidity and asset structure variables have no effect on the capital structure. The MRA test conducted with moderating variables shows that the liquidity variable moderated by firm size has a significant positive effect on capital structure. And the asset structure variable moderated by firm size has a significant negative effect on capital structure. While the profitability variable moderated by firm size has no effect on the capital structure.Keywords: liquidity, asset structure, profitability, capital structure, firm size

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