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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

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PENGARUH PENYAJIAN LAPORAN KEUANGAN AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada OPD Pemerintah Kabupaten Indragiri Hulu) Nuria Rahma; Restu Agusti; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of presentation of financial statements accessibility of financial statements and internal control system of government on accountability of financial management. The sampling in this study were which consists of Head OPD, Head of Finance OPD, and Treasurer Expenditure OPD Indragiri Hulu regency government. The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 21. Technical analysis of the data to test the hypothesis using multiple linear regression analysis approach. Based on the results of the study stated that the presentation of financial statements, accessibility of financial statements and internal control systems of government affect the accountability of financial management. Contributions the influence of financial statement presentation, accessibility of financial report and internal control system of government explain accountability of local financial management in OPD of Indragiri Hulu Regency equal to 83,6%. While the remaining 16.4% influenced by variables not observed in this study.Keywords : presentation of financial statements, accessibility of financial statements, internal control system of government, and accountability.
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINION SHOPPING, KUALITAS AUDIT, AUDIT CLIENT TENURE, DEBT DEFAULT DAN AUDIT LAG TERHADAP PENERIMAANOPINI AUDIT GOING CONCERN (Studi Empiris Pada PerusahaanManufaktur Yang Terdaftar di BEI Tahun 20 Riza Safitri; Desmiyawati '; Meilda Wiguna
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

The financial statements are an important part of this due to become the main information required by potential investors. Nowdays, auditor’s responsibility to disclose the information about the entity was not only things revealed in the financial statement, but also must be disclose information such us the excistence and contuinity of an entity. Auditor was expected to not only examine the financial statement, but also can predict and appraise entity’s ablity to continues his existence.This research’s goal was to examine the effect of financial condition, firm size, opinion shopping, audit quality, audit client tenure,debt default and audit lag to the acceptance of going concern audit opinion. The samples of this research were manufacturing companies that listed in Indonesia Stock Exchange on period 2010-2014.Population of this research was 131 companies. Samples of this research were 12 companies selected by purposive sampling method, with 5 years observationperiod. The data was analiyzed by logistic regression method.The result showed that opinion shopping issignificantly affect the going concern audit opinion. Whereas, of financial condition, firm sizeaudit quality, audit client tenure,debt default and audit lag have no affect with the going concern audit opinion.Keyword: going concern,opinion shopping, audit quality, debt default, audit lag.
PENGARUH ORIENTASI ETIKA RELATIVISME, INTENSITAS MORAL, KOMITMEN ORGANISASI, SIFAT MACHIAVELLIAN DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Arisna Rahmadani; Hardi Hardi; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This reseacrh was conducted on employees OPD Rokan Hilir. This reseacrh is the quantitative research. The type of data used in this reseacrh is the primary data. And then, in data collections sampling was conducted with a purposive sampling method with 108 employees who working in OPD Rokan Hilir as respondents. Analyzed using multiple regression with SPSS version 20. This reseacrh aimed to know the influence of the Relativism Ethical Orientation, Moral Intensity, Organizational Commitment, Machiavellian and seriousness of wrongdoing.to the Intention to carry out an Internal Whistleblowing. The main Problem that researcher descriptions are as follows: to see how many significant effect between the independent variable to the dependent variable. The result of the research showed that the Relativism Etchical Orientation have influence to the intention to carry out an Internal Whistleblowing, moral intensity have influence to the intention to carry out an Internal Whistleblowing, Organizational Commitment have influence to the intention to carry out an Internal Whistleblowing, Machiavellian have influence to the intention to carry out an Internal Whistleblowing and seriousness of wrongdoing.have influence to the intention to carry out an Internal Whistleblowing. So that all hypotheses presented in this research received.Keywords : Internal Whistleblowing, Relativism Etchical Orientation, Moral Intensity, Organizational Commitment, Machiavellian and seriousness of wrongdoing.
PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL, UKURAN PERUSAHAAN, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE Novita Saulina Br Situmorang; Vince Ratnawati; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

axes are the main source of state revenues that are capable of sustaining the needs of the state. The existence of different interests between the Taxpayer and the Government, tends to make the Taxpayer seek to reduce the amount of tax payments, both legally and illegally. This is possible if there are opportunities that can be utilized both because of the weakness of tax regulations and human resources (fiscus). This study discusses the effect of leverage, fiscal loss compensation, firm size, and family ownership on tax avoidance described in the company's annual report on mining sector in the period 2014-2016. The number of samples in this study as many as 18 companies, and sampling method is purposive sampling. The data analysis technique used is multiple regression analysis using SPSS 21 software. The results of this study indicate that leverage, fiscal loss compensation, firm size, and family ownership simultaneously have a positive effect on tax avoidance with a significance of 0.000. However, partially, leverage (sig 0.218), firm size (sig 0.097), and family ownership (0.103) have no effect on tax avoidance. Meanwhile, fiscal loss compensation negatively affects tax avoidance with 0.000 significance.Keywords : leverage, fiscal loss compensation, firm size, family ownership, tax avoidance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MAYORITAS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2014) Dea Listika Sari; Edfan Darlis; Meilda Wiguna
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

The purpose of this study was to examine the influence of corporate social responsibility, majority ownership and corporate governance on tax aggressiveness. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2011 to 2014. The number of samples are processed as many as 69 companies listed in Indonesia Stock Exchange from 2011-2014, so the amount of data processed is 276 data taken from four consecutive years of each company. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that corporate social responsibility is the t (2.268)> t table (1.971) and significant (0.029) <(0.05), whose majority ownership t (-2.637)> t table (1.971) and significant (0.025) <(0.05), corporate governance t (-2.540)> t table (1.984) and significant (0.012) <(0.05) , Overall, it is known that corporate social responsibility, and corporate governance majority ownership has an effect on the aggressiveness of the tax of 69.8%. While 30.2% is influenced by other variables not examined in this study.Keywords : Responsibility, Ownership, Governance, Aggresiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu) Sri Husniati; Hardi &#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

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Abstract

This research aimed to know the influence of the Relativism Ethical Orientation, Moral Intensity, Organizational Commitment and Professional Identity to the Intention to carry out an Internal Whistleblowing. The main problem that researchers descriptions are as follows: to see how many significant relationship between the dependent variable to the independent varaibel. This research was conducted on employees SKPD Rokan Hulu. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012: 392) with respondents as many as 104 employees who working in SKPD Rokan Hulu. Data were analyzed using multiple regression with SPSS version 20. The results of this research showed that the Relativism Ethical Orientation have influnce to the intention to carry out an Internal Whistleblowing, moral intensity have influnce to the intention to carry out an Internal Whistleblowing, Organizational Commitment have influnce to the intention to carry out an Internal Whistleblowing, and professional identity have influnce to the intention to carry out an Internal Whistleblowing. So that all the hypotheses presented in this research received.Keywords: Internal whistleblowing, Relativism Ethical Orientation, Moral Intensity, Organizational Commitment, Professional Identity.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi pada Satuan Perangkat Daerah Kabupaten Rokan Hilir) Ade Erpita Safitri; Edfan Darlis; Meilda Wiguna
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

The present study aims to examine the budgetary participation and performance of local government in Rokan Hilir. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance of local government. The sample used this research using purposive sampling technique with a total of 58 respondents. The population was 34 SKPD Rokan Hilir. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 20.0. The analysis results indicate that budgetary participation and performance of local government have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and perception of innovation. organization commitment did not indirectly affect performance of local government but perception of innovation directly affects performance of local government.But budgetary participation did not indirectly affect performance of local government via the intervening variables of organization commitment and perception of innovation.Keywords: Participation, Performance, Commitment, and Perception
Pengaruh return on equity (roe), cash ratio (cr), debt to equity ratio (der) dan earning per share (eps) terhadap dividen payout ratio pada perusahaan jakarta islamic index yang listing di bei Periode 2008-2012 Oleh: Junaidi &#039;; Azwir Nasir; Meilda Wiguna
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 the return on equity (ROE) , cash ratio (CR) , debt-to- equity ratio (DER) and earnings per share (EPS ) affect the dividend payout ratio simultaneously and partially to the company's dividend payout ratio (DPR) in jakarta islamic index IDX listings in the period 2008-2012 . The sample in this study is a company Jakarta Islamic Index are listed on the Stock Exchange from 2008 - 2012 sebanyak 23 companies .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 heteroscedasticityThe results of this study stated partially ROE significantly affect Parliament variable with a P value 0.029 . While the cash ratio ( CR ) , debt-to- equity ratio ( DER ) and earnings per share ( EPS ) does not affect the dividend payout ratio .Adjusted R Square shows the value of 0.024 . This indicates that 2.4 % of DPR influenced by determinant variables in the model while the rest is explained by other variables not included in the model , it is necessary to add other variables that influence the House so as to have maximum results and adequate .Keywords : Return On Equity (ROE), Cash Ratio (CR), Debt To Equity Ratio (DER) Dan Earning Per Share (EPS) Terhadap Dividend Payout Ratio (DPR)
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESIONAL, KOMITMEN ORGANISASI, DAN SENSITIVITAS ETIS TERHADAP INTERNAL WHISTLEBLOWING (Studi Empiris Pada SKPD Kota Pekanbaru) Wimpi Abhirama Janitra; Hardi &#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

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Abstract

This research aimed to know the influence of the Idealism Ethical Orientation, Relativism Ethical Orientation, professional commitment, Organizational Commitment and Ethical Sensitivity to the Internal Whistleblowing. The main problem that researchers descriptions are as follows: to see how many significant relationship between the dependent variable to the independent varaibel.This research was conducted on employees SKPD Pekanbaru city. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012: 392) with respondents as many as 88 employees who working in SKPD Pekanbaru city. Data were analyzed using multiple regression with SPSS version 20. The results of this research showed that the Idealism Ethical Orientationhave influnce to the Internal Whistleblowing, Relativism Ethical Orientationhave influnce to the Internal Whistleblowing, professional commitmenthave influnce to the Internal Whistleblowing, Organizational Commitment have influnce to the Internal Whistleblowing, and Ethical Sensitivity have influnce to the Internal Whistleblowing. And the conclution in this research are all the hypotheses presented in this research received.Keywords : Internal Whistleblowing, ethical orientation, professional commitment, organizational commitment, and ethical sensitivity.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (STUDI EMPIRIS PADA OPD KOTA PEKANBARU) Tulus Setiawan; Azwir Nasir; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted at the Head of Regional Device Organization of Pekanbaru City, Head of Finance, and Treasurer who works in the Organization of Pekanbaru City Regional Devices. 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 with sampling technique with certain considerations (Sugiyono, 2012: 392) with the respondents as many as 100 employees working in Organization of Pekanbaru City Local Area. These data were analyzed using multiple regression with SPSS Version 22. This study aims to determine the effect of Organizational Commitment, Professional Commitment, Ethical Considerations, Personal Cost and Reward of Intention to conduct Internal Whistleblowing. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The results of this study indicate that Organizational Commitment has an effect on Intention to do Internal Whistleblowing, Professional Commitment has an effect on Intention to do Internal Whistleblowing, Ethical Consideration influence Intention to Internal Whistleblowing, Personal Cost have an effect on Intention to Internal Whistleblowing and Reward Influence on Intention to do Internal Whistleblowing. So the conclusion of this research is that all hypothesis presented is acceptable.Keywords : Organizational Commitment, Professional Commitment, Ethical Considerations, Personal Cost, Reward and Intention to conduct Internal Whistleblowing.
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