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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE)
Sem Paulus Silalahi
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Humanities Economics, Econometrics & Finance Social Sciences

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FAKTOR–FAKTOR YANG MEMPENGARUHI PERUSAHAAN MEMBUTUHKAN JASA KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Menengah Di Kota Medan) Silalahi, Sem Paulus
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The study was conducted using a survey method being medium-sized in MedanCity. The study aimed to determine whether the factors of financial reporting fraud,bank loan application, determination of the tax burden, and perceived needs ofenterprise organization is a factor of the service public accounting firm (KAP).Thepopulation in the study is a medium–sized enterprise in Medan City. Samples takenamounted to 23 medium-sized enterprise in Medan City with 63 respondents. Typesof data used are primary data by the method of data collection using questionnaires.The method of data analysis used in this study is multiple regression with the help ofsoftware SPSS version 17.00. The results showed that the factor of fraudulentfinancial reporting, bank credit application, the determination of the tax burden, andsignificant effect on variabel y, which is the perception of organizations requireenterprise service public accounting firm (KAP). With a significance value of eachvariable is equal to 0.000 at an alpha level of 0.05 (5%). Adjusted R Square value isequal to 0.979, showed that 97.9% of the independent variable in this study is ableto influence the dependent variable, while 2.1% is influenced by other variablesoutside of research.Keywords : Company requires service public accounting firm, financial reportingfraud, bank credit application, determination of tax expense,organizational perception
Tinjauan Berbagai Aspek Pajak Pada Transaksi Berjangka Jakarta Di Bursa Silalahi, Sem Paulus
Jurnal Ekonomi Vol 19, No 04 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.402 KB) | DOI: 10.31258/je.19.04.p.%p

Abstract

Melihat pentingnya Bursa Berjangka Jakarta secara ekonomis dan sangat bermanfaat bagi negara,pelaku usaha, petani, maupun masyarakat luas serta banyaknya keberatan yang ditujukan padaperaturan perpajakan yang mengatur transaksi kontrak berjangka secara tegas dan jelas. Maka dirasaperlu untuk melakukan tinjauan aspek pajak atas transaksi yang terjadi pada Bursa BerjangkaJakarta. Tinjauan yang dilakukan dilihat dari berbagai aspek perpajakan yang sesuai denganketetapan dan undang-undang perpajakan di Indonesia. Perlakuan pajak atas transaksi yang terjadipada Bursa Berjangka Jakarta merupakan hal yang perlu mendapat perhatian.Perlakuan perpajakan atas transaksi kontrak berjangka di Bursa Berjangka Jakarta serta perlakuanperpajakan bagi pihak-pihak yang terkait dalam transaksi kontrak berjangka di Bursa BerjangkaJakarta, antara lain hedger, investor, Bursa Berjangka Jakarta, lembaga kliring berjangka, pialangberjangka dan penasihat berjangka merupakan rumusan permasalahan yang diangkat dalampenelitian ini. Diharapkan Direktorat Jenderal Pajak dapat menetapkan peraturan perpajakan yangakan memberikan kontribusi positif bagi pelaku Bursa Berjangka Jakarta. Semua ini tidak terlepasdari tujuan untuk mengembangkan Bursa Berjangka Jakarta ke arah yang lebih baik yaitumewujudkan sebuah pasar perdagangan berjangka yang memiliki landasan serta dukungan sistem danmekanisme yang efisien, wajar serta transparan serta terwujudnya efisiensi pemungutan dan tertibpajak serta terhadap komponen perekonomian.
Pengaruh Anggaran Berbasis Kinerja, Sistem Akuntansi Keuangan Daerah, Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Penilaian Satuan Kerja Perangkat Daerah (STUDI PEMERINTAHAN DI KOTA DUMAI) Silalahi, Sem Paulus
Jurnal Ekonomi Vol 20, No 03 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.009 KB) | DOI: 10.31258/je.20.03.p.%p

Abstract

Penelitian ini bertujuan untuk menguji pengaruh anggaran berbasis kinerja, sistem akuntansi keuangan daerah dan sistem informasi pengelolaan keuangan daerah terhadap penilaian kinerja satuan kerja perangkat daerah di Dumai. Data pada penelitian ini dikumpulkan dengan menggunakan metode survey dengan bantuan instrumen penelitian berupa kuestioner yang berjumlah 60 lembar yang disebarkan langsung pada 33 satuan kerja perangkat daerah yang ada di Dumai yang ditujukan langsungk kepada kepala satuan kerja dan kepala bagian yang bekerja pada satuan kerja perangkat daerah tersebut. Data pada penelitian ini akan dianalisis dengan menggunakan regresi linier berganda dengan bantuan software SPSS versi 17.0. Untuk menguji validitas dan reliabilitas instrumen penelitian digunakan korelasi Pearson dan Cronvach Alpha. Disamping itu juga dilakukan pengujian normalisasi data dengan menggunakan normal probability plot. Hasil penelitian ini menunjukkan bahwa anggaran berbasis kinerja, sistem akuntansi keuangan daerah, dan sistem informasi pengelolaan keuangan daerah berpengaruh positif dan signifikan terhadap penilaian kinerja satuan kerja perangkat daerah.
PENGARUH ETIKA, KOMPETENSI, PENGALAMAN AUDIT DAN SITUASI AUDIT TERHADAP SKEPTISME PROFESIONAL AUDITOR Silalahi, Sem Paulus
Jurnal Ekonomi Vol 21, No 03 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.114 KB) | DOI: 10.31258/je.21.03.p.%p

Abstract

Skeptisisme perlu diperhatikan oleh auditor profesional agar hasil pemeriksaanlaporan keuangan dapat dipercaya oleh orang yang membutuhkan laporantersebut. Dalam praktik auditing yang dilakukan oleh akuntan publik, sebagianmasyarakat masih meragukan tingkat skeptis yang dimiliki oleh auditor sehinggaberdampak pada keragu-raguan.Hasil penelitian ini menyimpulkan bahwa etika berpengaruh signifikanskeptisisme profesional auditor, kompetensi berpengaruh signifikanskeptisisme profesional auditor, pengalaman berpengaruh signifikanskeptisisme profesional auditor, situasi audit berpengaruh signifikanskeptisisme profesional auditor.terhadapterhadapterhadapterhadapKata Kunci : Skeptisisme Auiditor.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE, BETA DAN PRICE TO BOOK VALUE (PBV) TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sem Paulus Silalahi
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.223 KB) | DOI: 10.31258/je.22.01.p.61-74

Abstract

Penelitian ini bertujuan untuk melihat pengaruh corporate social responsibility(csr) disclosure, beta dan price to book value (pbv) terhadap earnings responsecoefficient (erc) pada perusahaan sektor manufaktur yang terdaftar di Bursa EfekIndonesia.Sampel penelitian ini dipilih dengan menggunakan metode purposive samplingdan diperoleh sebanyak 36 sampel selama periode 2011 – 2012. Data penelitianini diperoleh dari laporan tahunan yang dipublikasikan dan data harga sahamyang didownload dari www.idx.co.id dan www.finance.yahoo.com. Teknikanalisis data penelitian menggunakan analisis regresi linier berganda dan datadiolah dengan menggunakan SPSS 17.0.Hasil penelitian ini menemukan bahwa variabel corporate social responsibility(csr) disclosure dan variabel beta tidak berpengaruh terhadap earnings responsecoefficient (erc), sedangkan variabel price to book value (pbv) memiliki pengaruhyang signifikan terhadap earnings response coefficient (erc).Kata Kunci : csri, beta, pbv, erc.
PENGARUH GAYA KEPEMIMPINAN, PROFESIONALISME, LINGKUNGAN KERJA DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PENGELOLA KEUANGAN (Studi Pada SKPD Kota Dumai) Bobbie Windura; Raja Adri Satriawan; Sem Paulus Silalahi
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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Abstract

This study aimed to analyze the influence of leadership style, professionalism, work environment and emotional intelligence on the performance of financial managers in Kota Dumai. Sampling technique used is purposive sampling. Respondents in this study is the Head of Department, Financial Administration Officer, the Technical Activities Executive Officer and Treasurer Expenditure. The sample used in this study were 72 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 22.0. The results of the study found that leadership style variable influence on the performance of financial operators with a regression coefficient of 0.179, professionalism effect on the performance of financial operators with a regression coefficient of 0.216, the work environment influence on the performance of financial operators with a regression coefficient of 0.347, emotional intelligence affect the performance manager finance with a regression coefficient of 0.238). The result of the coefficient of determination (R2) of 0.610 means that the contribution of independent variable influence to variable by 61% and the remaining 39% are influenced by other variables.Keywords : Leadership Style, Professionalism, Work Environment, Emotional Intelligence and Performance
Pengaruh perubahan modal kerja,ukuran perusahaan dan risiko bisnis terhadap kebijakan pendanaan pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia periode 2009-2011 Bobby Sumardi; Hardi '; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of changes in working capital, company size and business risk to the company”s funding policy on mining.The object under study is a group of mining companies listed on the Indonesian Stock Exchange (BEI) in the year 2009-2011 with some predetermined criteria,so we get the end of the study sample as many as 14 companies during the period 2009-2011. The analytical method used is regression analysis.Priod to the statistical t-test againts multiple rergression equation,the test is done first classical assumption of normality of the data,autocorrelation,multicollinearity and heteroscedasticity. Based on the analysis,it is known that the working capital turnover and firm size no significant effect on the funding policy.Meanwhile,the business risk significantlyinfluence funding policy.The coefficient of determination is 0,11 which shows the influence of the independent variables used in the model of funding research on policy as the dependent variable was 11% while the rest 89% is explained by other variables not included in this research model.Keywords : Changes in Working Capital,Company Size,Business Risk Financing Policy
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009-2011 Zahrawani '; Amries Rusli Tanjung; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out empirical evidence of the affectof corporate governance mechanisms and firm size to earnings management in manufacturing companies. The variable examined in this research is institutional ownership, managerial ownership, proportion of independent board of commissioners, board of commissioner, audit committee, audit quality were measure by industry specialize audit firm, and firm size. Earning management measured with real earning management. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange on period of 2009-2011. Total sample in this research are 43 companies that selected with purposive sampling method. The analysis method of this research using multiple regression and statistic descriptive. The results of this research indicate that proportion of independent board of commissioners and quality were measure by industry specialize audit firm, had significant influence to earning management. Whereas institutional ownership, managerial ownership, board of commissioner, audit committee and firm size had not significant influence to earning management.Keyword : Earnings Management, Institutional Ownership, ManagerialOwnership, Proportion of Independent Board of Commissioners, Board of Commissioner, Audit Committee, Audit Quality were measure by Industry Specialize Audit Firm, Firm Size
Analisis faktor-faktor yang mempengaruhi independensi akuntan publik dalam pelaksanaan audit (study survey pada kantor akuntan publik di pekanbaru dan batam) Kirana Putri; Hardi '; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to analyze the influences of independency in appearance of public accountant which consist of some variables, such as monetary, tying importance factor and relation of effort with client, office public accountant size, measure the duration or assignation of audit, emulation between office public accountant and audit of fee to independency of public accountant.This research applied on public accountant offices in Batam and Pekanbaru. The methode of research is surveilance methode by sending direct and indirectly quistionaires. The results of f-test showed that all independent variables influenced the dependent variables. The results of t-test showed that monetary, tying importance factor and relation of effort with client, the duration or assignation of audit, and audit of fee had a significant effect to independency appearance of public accountant. The R2 effect by all independent variables are 64.2%, and 35.8% influenced by other variables.Keywords: independency, public accountant, audit fee .
PENGARUH KESADARAN, KUALITAS PELAYANAN DAN KONDISI KEUANAGAN TERHADAP KEMAUAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPATUHAN PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada KPP Pratama Rengat) Mega Fatmawati Siagian; Vince Ratnawati; Sem Paulus Silalahi
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

This study aims to examine the effect of awareness , service quality andfinancial conditions on the willingness of taxpayers. This study also want toexamine whether compliance mediates the influence ofawareness , service quality and financial conditions on the willingnessof taxpayers. The population in this study a taxpayers which are registered inKPP Pratama Rengat with 180 respondents were selected using the accidentalsampling method. This study uses primary data by dissemination of thequestionnaires. Technical analysis for hypotheting that used in this study isStructural Equation Modeling (SEM-PLS), with Partial Least Square (PLS)6.0. The results showed that awareness, service quality and financialconditions affects the taxpayer premises unwillingness to levelssignificant <0.05. The study also found that compliance mediates the influence ofawareness , service quality and financial conditions on the willingnessof taxpayers with a significant level of <0.05.Keywords : Awareness , Quality Services, Financial Conditions , Compliance ,Willingness Obligatory Tax
Co-Authors Abdurrahman, Rezi Alamsyah, Mudrika Amries Rusli Tanjung Andreas Andreas Asnizonia, Febby Azwir Nasir Bobbie Windura Bobby Sumardi Edfan Darlis Fajar Odiatma Hardi &#039; Ibnu Fadhlan Kirana Putri Mega Fatmawati Siagian Nurjanah, Vera Pipin Kurnia Poppy Nurmayanti Raja Adri Satriawan Restu Agusti Reyhan Hady Fauzan Rheny Afriana Hanif Rizkinov, Baqi Supriono Supriono Vince Ratnawati Yuneita Anisma Zahrawani &#039;