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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement MAHESA : Malahayati Health Student Journal SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PENGARUH FAKTOR SITUASIONAL DAN FAKTOR KARAKTERISTIK PERSONAL AUDITOR TERHADAP PREMATURE SIGN OFF (Studi Empiris Pada Kantor Akuntan Publik Pekanbaru, Padang dan Palembang) Akbari, Akhirumi Zakiah; DP, Emrinaldi Nur; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research are to analyze time pressure, audit risk, review procedures and quality control, materiality, locus of control, self esteem in relation to ambition and auditor turn over intention that can affect the premature sign off. The population was all the independent auditor who worked at the KAP in the city of Pekanbaru, Padang and Palembang. While the sample of this research in the KAP auditors work in Pekanbaru, Padang and Palembang with 82 sample auditors. Methods of data collection in this study is a survey method with a questionnaire instrument. Method of data analysis used to test the quality of the data that include validity, reliability testing, and hypothesis testing is the analysis of the multiple linear regression using software SmartPLS Version2 M3. Hypothesis testing using partial least square test showed that the variables time pressure, audit risk, review procedures and quality control, materiality and locus of control significantly influence the premature sign off. While the variable self esteem in relation to ambition and auditor turn over intention does not directly affect the premature sign off. Value of R-Square indicates that the variables jointly time pressure, audit risk, review procedures and quality control, materiality, locus of control, self esteem in relation to ambition and auditor turn over intention contribute to the dependent variable (premature sign off) of 44.8%, while the remaining 55.2% is explained by other variables outside the research model.Keywords: premature sign off, situational factor and personal characteristic factor auditors
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH MELALUI KOMITMEN ORGANISASI DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada SKPD Kabupaten Bengkalis) Nabilah, Dea Mayang; Ratnawati, Vince; Hariyani, Eka
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 objectives of this study were to prove empirically that organizational commitment job-relevant information might act as an intervening variable affecting the relationship between budgetary participation and managerial performance. Data for this study were collected by using 90 questionnaires, which were distributed to employee with 3rd and 4th grade echelon at 33 Government Offices in Bengkalis District. The sampling method used is purposive sampling. In total 68 questionnaires received were complete and hence usable in analysis. Using path analysis with SmartPLS 3.0 software, the result of this study indicates that the budgetary participation did not effects on managerial performance directly, but has indirectly possitive and significant effects through job relevant information. Meanwhile, budgetary participation positively influence organizational commitment but did not influence managerial performance trough organizational commitment as intervening variable.Keywords: budgetary participation, commitment, job-relevant information, managerial, performance.
PENGARUH JUMLAH ANGGOTA, VOLUME USAHA, LIKUIDITAS DAN JUMLAH KEWAJIBAN KOPERASI TERHADAP PERMINTAAN JASA AUDIT PADA KOPERASI DI KOTA BUKITTINGGI Oriza, Yonanda; Tanjung, Amries Rusli; Hariyani, Eka
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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Abstract

The current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the effect of number of members, the business volume, liquidity and total liabilities the demand for audit service. The population in this study were 80 cooperatives and the research sample is 49 cooperatives in Bukittinggi. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume, liquidity and total liabilities of cooperatives. The data used in form of cooperative financial reports in fiscal year 2014 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 20. The conclusion of this research is variable number of members, liquidity and total liabilities affect on demand for audit services, while business of members does not affect the audit service.Keywords: business volume, liquidity, total liabilities, and audit
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Maksyur, Noprial Valenra; Tanjung, Amries Rusli; Hariyani, Eka
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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This study aims to look at the effect of Quality of Human Resources, Organizational Commitment, Internal Control Systems, and Utilization of Information Technology on the Quality of Financial Reports on the regional work units that exist in the District Idragiri Hulu Research carried out on 23 working units that are in Indragiri Hulu 2015. Sampel year that serve as the respondent proposive taken using the sampling method. Each population represented 2 respondents are chief financial sub-section and sub-section staff or the head of financial accounting and accounting field staff. Questionnaires were distributed to 69 respondents, and successfully recovered the complete answer is obtained from 54 respondents. Data were collected from 54 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. The results partially or simultaneously found that the variable quality of human resources, organizational commitment, internal control systems, and the utilization of information technology affects the quality of financial statementsKeywords: Quality, Commitment, Organizational, Internal Control Systems, and Financial Statements
PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PENGENDALIAN INTERN, DAN DESENTRALISASI TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Pasaman) Aini, Nur Atika; Taufik, Taufeni; Hariyani, Eka
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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Abstract

This study aims to determine the influence of empirical evidence budget goal clarity, internal control system and decentralization the performance of local government officials Pasaman regency. This research was conducted by using a survey of local work unit Pasaman. The population in this study is 31 working units Pasaman. Samples taken amounted to 93 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study. The results showed that the Budget Targets Clarity significant effect on the performance of local governments with a regression coefficient of 0.748 with 0.001 significance (alpha 0.05), Internal Control System have a significant effect on the performance of local governments with a regression coefficient of 0.182 with 0.000 significance (alpha 0.05), Decentralization significantly affect the performance of local governments with a regression coefficient of 0.351 with 0.000 significance (alpha 0.05). With a total number of (Adjusted R²) square value of 0.450, which means by 45.0%. While the remaining 55.0% influenced by other variables not included in the regression models were not included in this study as organizational commitment, participation budgeting and others.Keywords: Performance, governments, budget, internal control systems, and decentralization
PENGARUH PEMAHAMAN WAJIB PAJAK, KEMUDAHAN MEMBAYAR PAJAK, DAN PERUBAHAN TARIFPP NO. 46 TAHUN 2013 TERHADAPKEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Nayoan, Nova; ', Hardi; Hariyani, Eka
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 study aimed to examine the effect caused by the variable understanding of tax payer, ease of paying tax, and change in tariff pp no. 46 year 2013 for tax payer compliance of SMEs.This study uses convenience sampling with 86 samples from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows.Results of simultaneous regression test (Test F) showed that all independent variables had simultaneous influence on variable tax payer compliance of SMEs. Partial regression test (T test) showed that the variables understanding of tax payer, Ease of paying tax, and change in tariff pp no. 46 year 2013 had a significant effect on tax compliance SMEs. The magnitude of the effect posed (Adjusted R2) by these three variables together for the dependent variable is 41.7%, while the remaining 58.3% is influenced by other factors not examined in this study.Keywords: understanding, ease, tariff and tax compliance
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERATING Setyawan, Hari; Tanjung, Amries Rusli; Hariyani, Eka
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 aimed to examine the effect of directly variable budget goal clarity, accounting controls and compliance with laws and regulations as well as the influence of these variables on performance accountability of government agencies dimederasi by variable managerial performance, the study was conducted in Kampar regency precisely in the regional work units Kampar, with consideration facilitate researchers in data collection. The population in this study is mandatory LAKIP agencies Kampar Regency in Riau Province. The sample in this study is the Working Device Unit (SKPD) Kampar District, represented by the Head of Finance, treasurer and Chief of Staff, Government Agencies Program. Type of this research is the primary data. The method the researchers used multiple linear regression. The results in this study indicate that the budget goal clarity, accounting controls and compliance with laws and regulations have pesitif influence on performance accountability of government agencies and the interaction between the independent variables and managerial performance positive effect on performance accountability of government agencies. In this study, the independent variables are only able to affect 60% of the remaining dependent variable is influenced by other variables that are not described in this study.Keywords : Budget, Controls, Regulations, Accountability and Performance
ANALISIS PENGARUH STRATEGI PERUSAHAAN, KARAKTERISTIK PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia Tahun 2012-2014) Jannah, Nurriya Miftachul; Sari, Ria Nelly; Hariyani, Eka
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 aims to examine the influence of business strategy, firm characteristics and political connection on tax management. Tax management is a dependent variable in this study that measured by current effective tax rate. Independent variables of this study are business strategy, firm characteristic, and political connection. Firm characteristic that proxy by leverage and capital intensity. The samples of this research are the manufacture firms listed in Indonesian Stock Exchange in 2012-2014. The samples are collected using purposive sampling method and resulted 55 firms become the samples. Data analyzed by classic assumption tests and examination hypothesis by panel data regression. The result shows that there is negative effect of leverage on tax management. Another result shows that there is positive effect of capital intensity on tax management. Business strategy and political connection were not shown to affect tax management.Keywords : tax management, business strategy, firm characteristic, leverage, capital intensity, political connection
PENGARUH MANIPULASI AKTIVITAS RIIL TERHADAP PROFITABILITAS PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Hariyani, Eka
SOROT Vol 8, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.364 KB) | DOI: 10.31258/sorot.8.2.183-190

Abstract

Penelitian ini menguji Pengaruh manipulasi aktivitas riilterhadap profitabilitas perusahaan LQ 45 di Bursa Efek Indonesia.Untuk menyelidiki masalah ini, studi ini menggunakan data-data dariBursa Efek Indonesia. Sampel penelitian ini adalah perusahaan LQ 45dari tahun 2007 hingga 2010. Berdasarkan data 2007-2010 terdapat100 sampel perusahaan yang terdaftar secara konsisten dalamkelompok LQ 45. Hasil penelitian ini membuktikan bahwa: (1) 63 (63%) data sampel terbukti melakukan manipulasi aktivitas riil melaluiarus kas operasi, oleh karena sampel arus kas operasi abnormal dibawah 0 rerata. (2) Tidak terdapat pengaruh manipulasi aktivitas riilterhadap profitabilitas perusahaan LQ 45, karena nilai signifikansimanipulasi aktivitas riil memiliki probabilitas 0,718 lebih besardibandingkan a = 0,05 , nilai t hitung 0,362 (P = 0,718 > 0,05) . (3)Perusahaan yang melakukan manipulasi aktivitas riil menunjukanprofitabilitas yang rendah dibandingkan dengan profitabilitasperusahaan yang tidak melakukan manipulasi aktivitas riil.Manipulasi aktivitas riil dipergunakan untuk menstabilkanprofitabilitas atau mencapai target profitabilitas tertentu ataumenghindari laporan keuangan perusahaan yang merugi. 
Pengaruh Manipulasi Aktivitas Riil terhadap Dividen Perusahaan LQ 45 di Bursa Efek Indonesia Hariyani, Eka
SOROT Vol 11, No 2 (2016)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.159 KB) | DOI: 10.31258/sorot.11.2.87-99

Abstract

Penelitian ini menguji Pengaruh manipulasi aktivitas riil terhadap dividen perusahaan LQ 45 di Bursa Efek Indonesia. Untuk menyelidiki masalah ini, studi ini menggunakan data-data dari Bursa Efek Indonesia. Sampel penelitian ini adalah perusahaan LQ 45 dari tahun 2010 hingga 2013. Berdasarkan data 2010-2013 terdapat 92 sampel perusahaan yang terdaftar secara konsisten dalam kelompok LQ 45. Untuk menguji hipotesis menggunakan uji deskriptif program SPSS. Hasil penelitian ini membuktikan bahwa terdapat sampel melakukan manipulasi aktivitas riil melalui arus kas operasi, karena sampel arus kas operasi abnormal. Tidak terdapat pengaruh manipulasi aktivitas riil terhadap dividen perusahaan LQ 45. Perusahaan yang melakukan manipulasi aktivitas riil menunjukan dividen yang lebih tinggi dibandingkan dengan dividen perusahaan yang tidak melakukan manipulasi aktivitas riil. Manipulasi aktivitas riil dipergunakan untuk menstabilkan dividen atau mencapai target profitabilitas tertentu atau menghindari laporan keuangan perusahaan yang merugi.
Co-Authors ', Hardi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti Emrinaldi Nur DP EMRINALDI NUR DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi, Hardi Herman Herman Id’ha, Harmayanda Indriani Dwie Riefni Isaneni, Isaneni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Silviani, Amanda Agnes Siti Aisyah Siti Alfisa Sri Indriani Supriono Supriono Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zirman Zirman ' Zirman - Zirman Zirman Zirman Zirman, Zirman