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PENGARUH SELF EFFICACY, KECERDASAN EMOSIONAL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT AUDITOR (STUDI EMPIRIS PADA KAP DI PEKANBARU, PADANG DAN BATAM) -, Suwandi; -, Zulbahridar; Ilham, Elfi
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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This research is to analyze the influence of self-efficacy, emotional quotient, obedience pressure and task complexity to auditor’s audit judgment. Using self-efficacy and emotional quotient as the internal factors and obedience pressure and task complexity as the external factors. Self-efficacy refers to the belief that a person has the capacity to organize and execute the course of action required to produce the desired outcome. Emotional Quotient refers to the ability to recognize and control own feeling in any confusing situation, while obedience pressure comes from department/company there were audited or high rank officers and from professional standards. Task complexity is defined as the numerous tasks that come continuously and confusing the auditor. This research used samples of auditor who works in public accountant office in Pekanbaru, Padang and Batam. This research used convenience sampling method. Research tool used questionnaire which was distributed to the auditors directly or by mail as much 80 and only 35 replayed. The analyzed method used in this research is multiple regression analysis by using SPSS (Statistical Product and Service Solution) 17. The result of this research showed that self-efficacy, emotional quotient, obedience pressure and task complexity affect the auditor’s audit judgment.Keywords: self-efficacy, emotional quotient, obedience pressure, task complexity, audit judgment.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2012 Rahmawati, Siti Hamda; -, Zulbahridar; Lukman, Al Azhar
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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The company's main goal is to maximize the value of the company. The value of the company is very important because the value of the company reflects the performance of companies that could affect investors' perception of the company. This study aimed to examine the effect of ownership structure consisting of institutional ownership and managerial ownership, dividend policy, debt policy and profitability of the company's value on all companies listed on the Stock Exchange in 2010 until 2012. The enterprise value is calculated by using Tobin's Q Ratio. The population in this study are all companies listed on the Stock Exchange in 2010-2012, where there are 420 companies registered during the study period. The sampling technique used purposive sampling method and obtain the results of 85 companies that meet the criteria of the sample. For the analysis of the data used in this study is multiple regression analysis with the help of computer applications SPSS version 17.0. The results of this study indicate that institutional ownership has no effect on the value of the company with a significance value of 0,939 > 0,05 and the influence of -0.077. For managerial ownership also has no effect on the value of the company with a significance value of 0,451 > 0,05 and the effect of 0,755. For dividend policy has an influence on the value of the company with a significance value of 0,033 < 0,05 and influence of 2,148. For debt policy has an influence on the value of the company with a significance value of 0,012 < 0,05 and effect of -2,232. And to profitability has an influence on the value of company with a significance value of 0,027 < 0,05 and influence of 2,212. This research also obtained the result that the adjusted R Square of 15.2%, which means the value of the company can be explained by 15.2% by institutional ownership, managerial ownership, dividend policy, debt policy and profitability, the rest is influenced by other variables not examined by author.Keywords: Institutional ownership, Managerial ownership, Dividend policy (DPR), Debt Policy (DER), Profitability (ROA), Company Value

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah se Sumatera) Fauza, Nailatul; -, Zulbahridar; Anggraini, Lila
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 purpose of this study is to examine the influence of economic growth, the size, local revenue and the complexity of the internal control weaknesses of local government. The dependent variable used in this study was the internal control weaknesses of local government and independent variables used in this study was economic growth, the size, local revenue and the complexity. This research use quantitative method against local government financial report in Sumatera which has been audited by BPK in 2012. The sample used in this research using purposive sampling method. The data is taken from 162 local government financial statements in Sumatera which has been audited by BPK in 2012 and selected based on criteria that has been determined, so that it is gotten 77 local government samples. The results of this research indicate that complexity have effect on the internal control weaknesses of local governmen. While the economic growth, the size and local revenue do not have effect on the internal control weaknesses of local government.Keywords: Internal Control Weakness, Economic Growth, Size, Local Revenue And Complexity.

PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS, KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP LUASNYA PENGUNGKAPAN DI LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2013) Ananda, Ranti Rizki; -, Zulbahridar; -, Hariadi
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 was aimed to obtain empirical evidence about the influence of ownership structure and board characteristics on voluntary disclosure in the annual reports of existing companies in Indonesia Stock Exchange (ISX) in 2012 and 2013. Ownership structure is characterized by family ownership and managerial ownership while board characteristic is characterized by board of commissioners, audit commitee and accounting firm. The population of this study was the manufactur companies listed in Indonesia Stock Exchange in 2012 and 2013. The checked sample was 105 companies that had been observed for two year, which the total of it was 210 sample. The data analysis was conducted, with the classical assumption and hypothesis testing, by using multiple regression. The results of this study indicated that the factors of family ownership, and accounting firm significantly influenced the voluntary disclosure. Meanwhile, managerial ownership, independent directors and audit comitee had no a significant impact on voluntary disclosure.Keywords: Disclosure, ownership, board of commissioners, and audit.

PERBEDAAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN DENGAN MANAJEMEN LABA TINGGI DAN MANAJEMEN LABA RENDAH (Studi Empiris Pada Perusahaan-Perusahaan Indeks LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013) Ananda, Ode Satria; -, Zulbahridar; Lukman, Al Azhar
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 research aimed to determine whether corporate social responsibility disclosures in LQ45 company listed on Indonesia Stock Exchange (IDX) in year 2011-2013 differ between firm with high and lower earnings management. Dependent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Independent variable used in this study isearning management thatmeasured using proxy of discretoinary accruals in The Khotarietal, Model (2005). The population in this study consists of LQ45 listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. The total sample are 98 firm data. Data collection techniques in this research uses secondary data, that is annual report of the last year 31 december of 2011-2013, while Data analysis technique in this research is using different test analysis of independent sample test method were processed with SPSS version 21 for Windows. The result of this research indicated that there was difference of corporate social responsibility disclosures between firms with high and lower earnings management.Keywords: corporate social, responsibility, disclosure, and management

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Pada SKPD Pemerintah Kabupaten Rokan Hilir) -, Sumiyati; -, Zulbahridar; Safitri, Devi
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 examine the influence of regional financial statement and financial statement accessibility on financial management accountability. The populations in this study were officials echelon II dan III which consist of heads of SKPD, SKPD finance department expenditures and receipts SKPD in district Rokan Hilir. The sampling method using purposive sampling method. The data of this research using primary data directly through questionnaire and analyzed using SPSS versionÂ 16. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study showed regional financial statement and accesibility of financial management accountability effect on financial management.Keywords: regional financial statement, accessibility, and accountability

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2013) Utami, Syilvi Fajria; -, Zulbahridar; Safitri, Devi
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 examine and analyze the factors that influence the voluntary auditor switching. Those factors are client’s size, audit fee, financial distress, audit opinion, auditor’s size, management change, company’s growth, and client’s complexity. The population in this study consists of manufacturing listed firms in Indonesia Stock Exchange in the period of 2011-2013. Sampling method used in this study is purposive sampling. A total sample during 3 (Three) years observation is about 136 samples firm. Hypotesis in this research are tested by logistic regression on SPSS 17. The results of this study show that audit fee, audit opinion, management change and company’s growth have influenced on voluntary auditor switching. While client’s size, financial distress, auditor’s size and client’s complexity have no significant influence to voluntary auditor switching.Keywords: auditor switching, client, management, auditor, company

PENGARUH ARUS KAS, LIKUIDITAS, RENTABILITAS, UKURAN PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Safariyan, Fuji; -, Zulbahridar; -, Susilatri
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 determine the effect of cash flow, liquidity, profitability, firm size and firm risk on dividend policy. The type of data used is the documentary. Documentary data in the form of financial statements such as balance sheet, income statement and cash flow statement. The data obtained from the Indonesia Stock Exchange (IDX) Pekanbaru. Population in this study were 130 manufactur companies listed in Indonesia Stock Exchange (IDX) with a sample of 17 companies during the years 2009 to 2012. Technique this study using purposive sampling method. The data analysis technique used in this study is multiple regression. Testing the regression with the assumptions used in testing the hypothesis that the classical assumption test (normality, multicollinearity, and heteroscedasticity), test the feasibility of the model, and the coefficient of determination. The results of this study indicate that there aren’t significant cash flow, profitability, firm size and firm risk on dividend policy and there is the effect of liquidity on dividend policy.Keywords: cash flow, liquidity, profitability, firm size ,firm risk, dividend policy.

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