Article Per Year (5 Year)
p-Index From 2020 - 2025
3.128
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) 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 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 Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 60 Documents
Search

 1   2   3   4   5 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertanian yang terdaftar Di Bursa Efek Indonesia Periode Tahun 2013 – 2015) Gultom, Calvin Pembri; Zirman, Zirman; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to investigate the influence of good corporate governance toward the activity of tax avoidance at agriculture companies which are registered in Indosesia Stock Exchange (BEI) in 2013-2015. The populations of this research are companies which have been officially registered in Bursa Efek Indonesia in 2013-2015. The samples were chosen by administrating purposive sampling methods. Thus, there are 45 samples selected. This study utilized doubled linear analysis by employing SPSS 24.0. The result of this study showed that there was significant influence on good corporate governance proxy which was the percentage of managerial ownership, the independent board of commissioners, toward the tax avoidance activity which was proxied with the Effective Tax Rate (ETR). In addition, the result of this research also demonstrated that the tax avoidance activity was not significantly influenced by the audit quality as well as audit committee.Keywords : managerial ownership, independent commissioner, audit quality, audit committee, good corporate governance, Effective Tax Rate (ETR)
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar Tahun 2017) Awalia, Rahmi; Agusti, Restu; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted on Kampar district government. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the next source in data collection techniques, sampling is done by Purposive Sampling method of sampling technique with certain considerations (Sugiyono, 2012: 116 with respondents as many as 116 employees who work in SKPD Kabupaten Kampar data was analyzed using multiple linear regression analysis with SPSS Version 21. This study aims to determine the effect of Regional Financial Accounting System, Presentation of Regional Financial Statements, Accessibility of Financial Statements and Control Activities to Accountability of Regional Financial Management. The main issues that will be explained by the researcher are as follows: To see how big influence and signifikan between dependent variable with independent variable. The results of this study indicate that the Regional Financial Accounting System has an effect on the Accountability of Regional Financial Management, Presentation of Regional Financial Report has an effect on to Accountability of Regional Financial Management, Accessibility of Financial Statement has an effect on to Accountability of Regional Financial Management and Control Activity Influence to Accountability of Regional Financial Management with significance value 0,008 , 0.003, 0.012 dean 0.000 Contribution of variable variable of Regional Financial Accounting System, Presentation of Regional Financial Report, Accessibility of Financial Statement and Control Activity can explain variable of Accountability of Regional Financial Management at Regency Government of Kampar equal to 78,6%. While the remaining 21.4% is influenced by the variables not observed in this research model.Keywords: Accountability, Regional Financial Accounting System, Financial Statement, Accessibility, and Control Activities
PENGARUH SOLVABILITAS, KEPEMILIKAN PUBLIK, AUDITOR SWITCHING DAN PERUSAHAAN HOLDING TERHADAP AUDIT DELAY Syah, Encik Sonya Maretha; ', Andreas; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the factors that affect audit delay. The examined factors of this research are solvability, public ownership, auditor switching and holding company as the independent variables while the audit delay as the dependent variables. The sample consists of 28 mining companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2011-2014. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used multiple regression analysis. The test results show that solvability have significant effect on audit delay, while public ownership, auditor switching and holding company had no effect on the provision of the audit delay.Keyword : audit delay, solvability, public ownership, auditor switching and holding company.
PENGARUH KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Efrizar, Rona; ', Hardi; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the Budget Targets Clarity Managerial Performance, Public Accountability on Managerial Performance and Reporting System on Managerial Performance. This study was a quantitative research. The sample is determined by using purposive sampling and sampling for each SKPD using the proportional method. The sample in this study was 81. Data were analyzed using multiple regression with SPSS version 20. The results showed that the Budget Targets Clarity positive effect on Managerial Performance, Public Accountability positive effect on Managerial Performance and Reporting System positive effect on Managerial Performance. The results of this study indicate that the first, related to the Budget Goal Clarity Managerial Performance with t count 3,177> 1,991 and 0,002 significant <0.05. Second, the Public Accountability for Managerial Performance with t count 3.585> 1.991 and 0.001 significant <0.05. Third, the Reporting System for Managerial Performance with t count 2,547> 1,991 and 0,013 significant <0.05. Determination coefficient (Adj-R2) This means that 56.8%. And then 43.2% had an impact by other variables.Keywords : managerial performance, clarity of budget objective, public accountability, and systems reporting
PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR YANG MENDORONG DILAKUKANNYA PREMATURE SIGN OFF DALAM PENDEKATAN ETIKA Emrinaldi Nur DP; Meilda Wiguna
MEDIA Vol 21, No 2 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus of control of auditor that can affect the premature sign offprocedures.The object of this research is auditors.The data obtain by questionnaire which directly send to 69 auditors who work in 15 Public Accountant Firms  from three Provinces (Riau, Kepulauan Riau, and Sumatera Barat). Analytical model which used for this research to get the effect of independen variables to dependent variables is logistic  regresion. Premature Sign off as dependent variable is a dummy variable which showed the result for ten question of PSO level. Based on research concluded that risk, materiality, and auditors’ Locus of control could affect the premature audit procedures sign off. It can be proven by the second,third, and the fourth hypothesis. But time pressure has no affect the premature audit procedures sign off as predicted in first hypothesis .
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.
PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3), PENGETAHUAN TENTANG KORUPSI, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Fariz Hermawan; Zirman Zirman; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to find out whether Implementation of MP3’s system, knowledge of corruptions and fairness of taxation to compliance of individual taxpayers in Pekanbaru Tampan Tax Authority. The applied statistic test was multiple linier regressions. Data is primary and obtained through questionnaire. There are 70 questionnaire whichcan be analyze. Respondent are come from individual taxpayers who use tax payment reporting monitoring system(MP3). The result of this research consistent of: Implementation of MP3’s system (X1), knowledge of corruptions(X2), fairness of taxation (X3) and taxpayer compliance (Y). The result of this research show that Implementation of MP3’s system have a significant influence to compliance of individual taxpayers, knowledge of corruptions have a significant influence to compliance of individual taxpayers and fairness of taxation have a significant influence to compliance of individual taxpayers.Keywords: MP3’s system, knowledge of corruptions, fairness of taxation, taxpayer compliance, compliance of individual taxpayers
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kota Pekanbaru) Wanda Dedi Saputra; Desmiyawati &#039;; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Managerial performance is one of the factors that can be used to increase the effectiveness of the organization. In order that these objectives can be achieved effectively it is necessari to pay attention to the participation in the preparation of the budget as well as the existence of a perception of innovation in the relationship decisions related to budget. This study aimed to investigate the effect of budget participation on managerial performance in public sector organizations. The study also examined whether the perception of innovation mediates the effect of budget participation on managerial performance.This research data collection using questionnaire survey. The questionnaire submitted to 78 structural officials SKPD Pekanbaru, 66 questionnaires were returned and 57 questionnaires (73.08%) complete and can be processed. The data collected were processed using SPSS 17.0 with path analysis to examine the effect of direct and indirect budget participation on managerial performance with a significance level of 0.05 or 5%.The results of this study indicate that the direct effect of budget participation on managerial performance. Participation budget also significantly influence the perception of innovation. However, the budget does not affect the participation of indirect managerial performance through an intervening variable perception of innovation.Keywords : budgetary participation, managerial performance, perception of Innovation, and publik sector organization
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIVITAS ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan) Ulfa Afifah; Ria Nelly Sari; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and moderate regression analysis. The result shows that the role conflict, role ambiguity, negatively and significantly influence auditor performance. Self-efficacy and sensitivity of professional ethic positively and significantly influence auditor performance. Emotional quotient can be a moderating variable to role conflict, self-efficacy, sensitivity of professional ethics, but it cannot be a moderating variable for role ambiguity.Keywords: role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, emotional quotient, auditor performance
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Alfiati Silfi Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Awalia, Rahmi Azwir Nasir Azzahra Ivonita Chici Claraini Dasrol Dasrol Dea Listika Sari Desmiyawati &#039; 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 &#039; Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Isma Mulyani Julita Julita Junaidi &#039; Kennedy -, Kennedy Kurniawan, Raja M.Mubyansa Lidya Elfrina M Rasuli M. Rasuli Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Risky, Cindi Amelia Rita Anugerah Riza Safitri 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 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