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Rusli -, Rusli
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Economics, Econometrics & Finance

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA PROFESI TERHADAP PROFESIONALISME AUDITOR BPKP PERWAKILAN PROVINSI SUMATERA UTARA Lubis, Hazman Fakhri; -, Andreas; -, Rusli
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

There are some factors influencing the auditors’ professionalism. This study attempts to obtain empirical evidence the influence of independency, competency, and professional ethics auditor professionalism, especially those who are working in BPKP North Sumatera.The population of study is all auditors who worked on the BPKP North Sumatera. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the BPKP Representative North Sumatera Province. The Respondents are used in the analysis were 80 respondents (80%) Methods of Analysis is conducted with a multiple regression analysis.The results of testing that has been done.Partial regression test (t test) showed that the auditors’ independency, competency, and proffesional ethics had a influences towards auditor professionalism. The coefficient of determination in this study was 53,9 %. These four variables affect the dependent variable was 53,9 %, while 46,1 % is influenced by other variables that are not addressed in this study.Keyword: independency, competency, proffesional ethics, and professionalism
PENGARUH GOOD GOVERNANCE, PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA DUMAI) Jayanti, Yuliana Dwi; -, Yusralaini; -, Rusli
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 aimed to examine the effect caused by the variable good governance, financial management area and financial accounting system area of local government performance of local government in Dumai. This study uses a purposive sampling method with 70 respondents. 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. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the local governmen performancet. Partial regression test (t test) showed that the variables good governance and financial accounting system area partially affect the variable local government performance, while the partial financial management area variables do not affect the variables local government performance. The magnitude of the effect caused by Adjusted R by three variables together against the dependent variable is 28,8%, while the remaining 71,2% is influenced by other variables not examined in this study.Keywords: good governance, financial management area, financial accounting system area, local government performance, and local government in Dumai
Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Kepemilikan Manajerial, dan Dividend Payout Ratio Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Real Estate dan Properti yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) Adi, Prima Sapta; Nasir, Azwir; -, Rusli
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 demonstrate the influence of profitability, financial risk, firm value, managerial ownership, and dividend payout ratio toward income smoothing practice done by management. The population in this study is all real estate and property company listed on Indonesian Stock Exchange (IDX). Samples were decided by using purposive sampling method. Samples in this study choose based on several criteria and as much as 35 (thirty five) companies were selected. The methodology used in this is multiple regressions analysis. The results of this study stated that financial risk (LEV) has significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange year 2011-2013. While the ROA, PBV, MOWN, and DPR have no significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange in 2011-2013. Coefficient of determination obtained amount to 0,167 or 16,7%. It indicates that income smoothing practices in real estate and Property Company are described by 16,7% by ROA, LEV, PBV, MOWN, and DPR. The remaining of 83,3% are influenced by other factor which were not examined in this study.Keywords: Profitability (ROA), Financial Risk (LEV), Firm Value (PBV), Managerial Ownership (MOWN), Dividend Payout Ratio (DPR), Income Smoothing Practice.
Co-Authors Andreas - Azwir Nasir Hazman Fakhri Lubis, Hazman Fakhri Prima Sapta Adi, Prima Sapta Yuliana Dwi Jayanti, Yuliana Dwi Yusralaini -, Yusralaini