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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Apssai Accounting Review (ApAR) Jurnal Ekonomika Dan Bisnis
Azhari Sofyan
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH GOOD GOVERNANCE, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Pariaman) Lestari, Yuni; Taufik, Taufeni; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test the influence of good governance, leadership style, organizational commitment and internal control on performance of local government city of Pariaman. This research was carried out on the units of works devices of Pariaman. The population in this research is the employees who work in a work unit of the devices area, technique used is the sample of purposive sampling. The respondents in this study is the head of a work uji t the device area, the secretary of the working units of the device area, head of sub-division of finance and financial business unit of dresser’s official work of the device area. The sample used in this study as much as 76 respondents. Statistical methods are used to test the hyphothesis of the research is the analysis of multiple linear regression using the software SPSS version 21.00. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,968. This show that the influence of the independent variables in the dependent 96,8% and the remaining 3,2% influenced by the other variables.Keywords: Good Governance, Leadership Style, Organizational Commitment, Internal Control and Local Government Performance.
PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, KEPATUHAN DAN PENGETAHUAN PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah Kota Pekanbaru) Putri, Harmi; Tanjung, Amries Rusli; Sofyan, Azhari
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 study examines to the influence of tax system, discrimination, obedience, and tax knowledge against the taxpayer perceptions about the ethical of tax evasion. The population was the taxpayer in Pekanbaru and the sample in this study used slovin formula, so that it obtained 100 respondents as samples. The sample in this study is determined by sampling purposive method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system impact on taxpayer perceptions about the ethical of tax evasion, obedience has impact on taxpayer perceptions about ethical of tax evasion, tax knowledge impact on taxpayer perceptions about the ethical of tax evasion and the discrimination no impact on taxpayer perceptions about the ethical of tax evasion. The most dominant variable influencing taxpayer perceptions about the ethical of tax evasion is tax system because it has a beta value of 0.397 standard coefficient.Keywords: Tax System, Discrimination, Obedience, Tax Knowledge, Tax Evasion
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten In Utama, Reno Julia; Tanjung, Amries Rusli; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of Competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System on the Quality of Regional Financial Statements. This study was a quantitative research. Sample determined by purposive sampling and sampling for each SKPD using nonpropabilitas. The sample in this research as much as 75, who served as the fourth echelon in the regional work units (SKPD) in Indragiri Hulu. The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 20Management and analysis of data using multiple linear analysis with the help of software V20 (Statistical Produck and Service Solution). The results showed that the competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System positive influence on quality of Regional Financial Statements. The coefficient of determination in this study was 97.4%, while 2.6% are influenced by other variables.Keyword : Competence, Technology, Financial, Internal Control, Financial Statement.
PENGARUH LEVERAGE, PROFITABILITAS DAN PUBLIC SHARE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2012 Irham -; Taufeni Taufik; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The data used is secondary data obtained through the Indonesian Capital Market Directory (ICMD). Data analysis methods used to perform hypothesis testing is multiple regression analysis. Before testing the hypothesis, first proposed regression equations were tested for normality of data and assumptions to be free from bias classic. These results indicate that Leverage as measured by debt-to-equity ratio (DER) affect the completeness of the disclosure of financial statements. Profitability as measured by Return on Assets (ROA) affect the completeness of the disclosure of financial statements. Public Share affect the completeness of the disclosure of financial statements. Simultaneously, DER, ROA and Public Share affect the completeness of the disclosure of financial statements. The coefficient of determination is 0.372 which shows the influence of the independent variables used in the model study of smoothing earnings as the dependent variable was 37.2%, while the rest (62.8%) is explained by other variables not included in this research mode.Keywords: Leverage, Profitability, Public Share, and Fittings Company Financial Statements
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Muhammad Nobel Darmansyah; Restu Agusti; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Budget (budget) is based approach to performance, which is a budget system that promotes the achievement of the work or the output of the cost allocation plan or the specified input. Based approach to performance, budgets prepared to be at a certain target to be achieved in one fiscal year. The purpose and this study was to examine the effect on the performance characteristics of the budget objectives of local government officials in IndragiriHulu.The population in this study is that local government officials under the Regional Secretary Indragiri Hulu, namely offices located in Indragiri Hulu, amounting to 15 offices and a total sample of 60 respondents. The sampling technique in this research is purposive sampling technique to sample the selection of certain considerations, these considerations are based on interests or research objectives of this study was to test the hypothesis using multiple linear regression analysis. The independent variable in this study is the participation of the budget, the budget goal clarity, feedback budgets, budget evaluation, and difficulty budgetary purposes. While the dependent variable is the performance of local government officials. Based on the results of the calculation of the value of coefficient of determination (R2) obtained value of R Square of 0532. This shows that the influence of the independent variables simultaneously on the dependent variable is equal to 53.2%, while the remaining 46.8% is influenced by other variables that are not included in this study. Hypothesis testing results show that the variable budget participation, feedback budgets, budget evaluation, and difficulty budgetary purposes signikan effect on performance variables. While the budget goal clarity variables no significant effect on performance variables.Keywords: Participation budget, budget goal clarity, feedback budgets, budget evaluation, difficulty budgetary purposes, the performance of local government officials.
PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN CAPITAL ADEQUACY RATIO TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2013) Ayu Susanti; R. Adri Satriawan Surya; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to examine the effect of information asymmetry, company size, ownership managerial and capital adequacy ratio on earning management. The population of this study is Banking Firm listed in Indonesia Stock Exchange in the period of 2011 – 2013. Based on purposive sampling method, there are 14 Banking firms as sample of this study. Test statistic used is multiple linear regression test and data obtained were processed using SPSS statistical software. The results of this research found that information asymmetry, company size, and capital adequacy ratio have a significant effect on earning management. While ownership managerial has no significant effect on earning management. Coeficient of determination (R2) valued 0.365 means that earning management is influenced by information asymmetry, company size, ownership managerial and capital adequacy ratio amounted 36.5%.Keywords: Earning Management, Information Assymetry, Company Size, Ownership Managerial, and Capital Adequacy Ratio
PENGARUH FINACIAL LEVERAGE, FIRM GROWTH, LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Frans Julius P.S; Rita Anugerah; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine the effect of financial leverage, firm growth, profit, and cash flow on financial distress. the population in this study is the manufacturing companies listed in Indonesian Stock Exchange and continuously published financial statement in the period of 2010-2014. The sample was determined by the method of purposive sampling. Criterion for firm with probably of financial distress is a company which has a negative net income more than a year and do not paying dividends. By ommiting companies with some data unavailable, the sample consist of 18 companies. This study uses secondary data obtained from the company’s financial statement in the period 2010 to 2014 obtained from the Indonesian capital market directory and www.idx.co.id and analyzed using SPSS 20. The method of analysis used is logistic regression analysis. The results of this study showed that cash flow has an effect to to predict financial distress in the company with 0.013 significance.. While financial leverage, firm growth, and profit have no effect in predicting financial distress in the company. The results of this research also showed that coefficient determinant is 0,347. This means that the percentage of influence of independent variables on the dependent variable is equal to 34,7%, while the rest of 65.3% influenced by other variables that are not included in this model.Keywords: financial distress, financial leverage, firm growth, profit, cash flow.
PENGARUH SANKSI PERPAJAKAN, PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK, DAN TINGKAT EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN KONTROL PETUGAS KELURAHAN SEBAGAI VARIABEL MODERATING DI KOTA PEKANBARU Winda Putri Ayunda; Nur Azlina; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study was aimed to examine the effect of tax penalties, tax knowledge, the attitude of taxpayer, and economic level to taxpayer compliance in paying Land and Building Tax which is moderating by the control officer urban village. This study used a sekunder data and primary data by distributed questionnaires of 120 exemplar to Taxpayer Land and Building in Pekanbaru. Of this amount, questionnaires received back was 109 exemplar (90,8%). Questionnaires that can not be processed as many as 9 exemplar (7,5%) because the quesionnaires has not been completed and can not be processed. So that 100 questionnaires (83,3%) has been completed and can be processed. Data analysis for hypothesis test was done with multiple regression analysis and moderated regression analysis (MRA). Result of this study give evidence that tax penalties and the attitude of taxpayer have not influence to taxpayer compliance in paying Land and Building Tax at significance level 5%. While the tax knowledge and economic level have significant influence to taxpayer compliance in paying Land and Building Tax at significance level 5%. On the other hand, the control officer urban village can strengthen the influence between tax penalties, tax knowledge, and economic level to the taxpayer compliance in paying Land and Building Tax at significance level 5%. However, the control officer actually weaken the influence between the attitude of taxpayer to taxpayer compliance in paying Land and Building Tax at significance level 5%.Keywords: Tax penalties, tax knowledge, the attitude of tax payer, economic level, tax payer compliance in paying Land and Buiding Tax, and control officer urban village.
PENGARUH KOMPENSASI MANAJEMEN, CORPORATE GOVERNANCE, REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2011-2014) Meiliza Celara Angela Putri; Zirman '; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The aim of this study is to examine of management compensation, corporate governance and auditor reputation the influence on tax management. Besides that, this study also to examine the size of the company, debt ratio and corporate performance as the control variables the influence on tax management. The samples in this research are banking companis listed in Indonesia Stock Exchange (BEI) in 2011-2014. The sampling method use a purposive sampling method. Banking companies listed on the BEI in 2011-2014 amounted 42 companies. Companies that fit the criteria of research sample amounted to 16 companies. With 4 years observation period for the sample amounted to 64 samples. The method of analysis is multiple regression wtih using SPSS program. The partial regression test (t test) proves that the management compensation, corporate governance and auditor reputation which has and significant positive effect on tax management. Besides that, the debt ratio and corporate performance as the control variables which has and significant positive on tax management. While the size of the company as the control variables which has a not significant influence on tax management. The adjusted coefficient of determination (Adjusted R2) shows that 63.4% of the variation of tax management can be explained by the independent variables and control variables, while the remaining 36,6% is explained by other variables that do not exist in this study.Keyword: management compensation, corporate governance, tax management, auditor reputation
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM PEMBERIAN OPINI AUDIT ATAS LAPORAN KEUANGAN (Studi pada Auditor di BPK Perwakilan Provinsi Riau) Ifany Arfa Unnisa; Nurazlina Nurazlina; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study was purpose to aimed the effect of interim investigation, indepedence, skills audit and scope audit on giving audit opinion on finances report. Collecting data of this study using a questionnaire submitted to 55 auditors who work at Badan Pemeriksa Keuangan (BPK) Riau Province Representation. From questionnaires distributed 48 questionnaires (87.27%) ware completed and can be processed. Data analysis methode for this research was multiple regressionwith SPSS version 17. Result of this study give evidence that interim investigation, indepedence and skils audit effect to ward giving audit opinion on finances report. Mean while scope audit didn't effect to ward giving audit opinion on finances report. The results showed that interim investigation have an effect on the giving audit opinion with coefficient of regression equal to 0.022by significance value equal to 0.000 (alpha 0.05). Indepedence have an effect on the giving audit opinion with coefficient of regression equal to 0,042 by significance value equal to 0.000 (alpha 0.05). Audit skills have an affect the on the giving audit opinion with coefficient of regression equal to 0.011 by significance value equal to 0.000 (alpha 0.05) . Audit scope do not affect on the giving audit opinion with coefficient of regression equal to 0.369 by significance value equal to 0.000 (alpha 0.05). R2 square value equal to 0.547 or 54,7% which means that the independent variable in this study could affect the dependent variable, while the rest45,3% is explained by other variables not included in this study.Keywords: audit opinion, interim investigation, indepedence, skills audit, and scope audit.
Co-Authors ', Ariyadi ', Zirman Al Azhar L Aldeya Veronica, Aldeya Amir Hasan Amries Rusli Tanjung Andreas - Antonius Bonny Marbun Ayu Ichwanty Ayu Susanti Azwir Nasir Bambang Prasetio Dana Fasily Derli Manalu, Derli FANDRA YOVANO SYAFRION Frans Julius P.S Ifany Arfa Unnisa Irham - Kennedy -, Kennedy Kirmizi Ritonga Meiliza Celara Angela Putri Melinda Rosita Mochammad Imron Awalludin Muhammad Nobel Darmansyah Novita Indrawati Nur Azlina Nurazlina Nurazlina Nurazlina Nurazlina, Nurazlina Putri, Harmi R. Adri Satriawan Surya Rahmawati, Anisa Jasni Raja Adri Satriawan Reida wulan hudany, Reida wulan Restu Agusti Richa Senjari, Richa Rita Anugerah Sulistyo - Taufeni Taufik Tri Novikasari Ulfa Novita Utama, Reno Julia Veven Ertanto, Veven Vince Ratnawati Wilda Yulika Maulitdia Winda Putri Ayunda Yuni Lestari Zirman ' Zirman Zirman