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All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Al-Iqtishad Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Apssai Accounting Review (ApAR) CANANG: Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ekonomi

 1 
PENGARUH REPUTASI KAP, KOMITE AUDIT DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN PEMODERASI CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Elisabeth Erintan Br. Purba; Edfan Darlis; Meilda Wiguna
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.174 KB) | DOI: 10.31258/je.26.4.p.116-127

Abstract

This research to obtain empirical evidence about (1) corporate governance in moderating the influence of KAP reputation on integrity of financial statement, (2) corporate governance in moderating the influence of the audit committee to integrity of financial statement, (3) corporate governance in moderating the influence of auditor switching to integrity of financial statements. The object of this research is mining companies on the Indonesia Stock Exchange (BEI) in 2012-2016. In this research there were 42 companies as population, but based on the criteria of only 12 (twelve) companies so there were 60 samples in this research. The method used in this research is purposive sampling method. Data analysis techniques using multiple linear regression analysis model with SPSS 24 tools.The results showed that: (1) corporate governance was not able to moderate the influence of KAP reputation on the integrity of financial statements, (2) corporate governance moderate the influence of the audit committee on the integrity of financial statements, (3) corporate governance was not able to moderate the influence of auditor switching on the integrity of financial statements.
PENGARUH TEKNOLOGI INFORMASI, PENGENDALIAN INTERN, GAYA KEPEMIMPINAN DAN GOOD GOVERNANCE TERHADAP KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA SKPD KABUPATEN BENGKALIS) Meilda Wiguna
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.932 KB) | DOI: 10.31258/je.24.1.p.85

Abstract

The purpose of this sstudy is technology information, internal control, leadershipstyle, and good governance of the performance of government agencies at SKPDsBengkalis Regency.The research method used is descriptive research method withsurvey approach,the type of data used iss primary data, primary data by sendingquestionnaires directly to the respondents and take it back after a predeterminedtime period. The study population is SKPDs Bengkalis Regency. The sample wasechelons III and IV on bodies and agencies in Bengkalis Regency. The classicalassumption used is the test for normality, multicollinearity test and testheterokedastisitas. Hypothesis testing using Adjusted R square, Model analysis ofthe data used I multiple linear regression. Testing the quality of the data used arevalidity and reliability testing.Simultaneouss significant (Test-f), partialsignificance (Test-t), the hypothesis testing results show that the hypothesis first,second and third received, this suggests that information technology, internalcontrol and leadership style of the performance of government agencies at SKPDsBengkalis Regency.
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Alfiati Silfi Alfiati Silfi Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Awalia, Rahmi Azwir Nasir Chici Claraini Dasrol Dasrol Dea Listika Sari Desmiyawati ' Desmiyawati - Devi Safitri Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba Emrinaldi Nur DP EMRINALDI NUR DP EMRINALDI NUR DP Enni Savitri Enni Savitri Faradisty, Astrid Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Id’ha, Harmayanda Isma Mulyani Ivonita, Azzahra Julita, Julita Junaidi ' Kennedy -, Kennedy Khan, Muhammad Arsalan Kurniawan, Raja M.Mubyansa Lidya Elfrina Lubis, David Seand Rafael M. Rasuli Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Nita Wahyuni Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty Nur Azlina Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Riska Natariasari Risky, Cindi Amelia Rita Anugerah Riza Safitri Rosmayani Rosmayani Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Silviani, Amanda Agnes Sri Husniati Sri Indarti Supriono Supriono Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Ulfa Afifah Ulfa Afifah, Ulfa Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yudha, Pratama Elka Yuliza Yulzam, Zakiah Fitri Salsabila Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman