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Kennedy -, Kennedy
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Economics, Econometrics & Finance

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PENGARUH DIFERENSIASI KUALITAS AUDIT, KESULITAN KEUANGAN PERUSAHAAN, OPINI AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN FEE AUDIT TERHADAP PERGANTIAN KAP (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013) Fajrin, Febrika; -, Kennedy; Hanif, Rheny Afriana
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 aim to examined the influence of the differentiation of audit quality, financial distress, audit opinion, institutional ownership and audit fee to auditor switching. This research is expected to be a reference for the stakeholders to look at the motivation of management to maintain or make the auditor switching. The sample used in this study are manufacturing companies listed on the Indonesia stock exchange in the period 2011-2013. Total sample in this research 132 companies using purposive sampling.Companies that a sample of this is the company that contains information that covers all operational definition of research, namely: the company decreased audit quality (affiliated Big 4), the company is experiencing financial distress, giving an unqualified audit opinion, institutional ownership of the company, and fee audit. Data were analyzed using logistic regression (logistic regression) with the help of a computer program SPSS version 17.0. Results of this research are that institutional ownership dan audit fee has significant effect on auditor switching. While other factors like the differentiation of audit quality, financial distress, and audit opinion do not have significant effect on auditor swithing.Keywords: audit switching, differentiation of audit quality, financial distress, institutional ownership, audit fee.
PENGARUH SIFAT MACHIAVELLIAN, LOCUS OF CONTROL, DAN EQUITY SENSITIVITY TERHADAP PENGHINDARAN PAJAK DENGAN KEPUTUSAN ETIS SEBAGAI VARIABEL INTERVENING Ramadhani, Tri Suci; -, Kennedy; -, 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 aimed to examine the influence of machiavellian behaviour, locus of control, and equity sensitivity on tax avoidance with ethical decision as an intervening variable. The population in this study were taxpayer who doing business and employment free that is registered in the Tax Office Pratama Pekanbaru Senapelan. The sampling method used in this study is convenience sampling method. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS 17.0. The result of this study indicated that (1) machiavellian behaviour has a significant influence on the ethical decision, (2) locus of control has significant effect on the ethical decision, (3) equity sensitivity has not a significant influence on the ethical decision,(4) ethical decision has significant effect on tax avoidance.Keywords: machiavellian, locus of control, equity sensitivity, tax avoidance, and ethical decision.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PEMERINTAH PROVINSI RIAU) Nursewan, Kapian; -, Kennedy; Hanif, Rheny Afriana
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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Based on the examination of the BPK in the second half of 2011 states that of 516 LKPD, BPK gives an unqualified opinion only 34 LKPD alone. An evaluation of 516 LKPD, there were 4,178 cases of weakness of the internal control system (SPI), which includes accounting control system weaknesses and reporting. It shows that the system of internal controls on government agencies have not been implemented optimally, so that it may have an influence on the value of information pelapran local government finance and examination is due to local government financial statements do not meet the values characteristic of information from the financial statements themselves. Writer wanted to know the influence of these factors on the value of the local government financial reporting information. To test the hypothesis, the author uses primary data. Technical analysis of the data using a system of internal control and financial oversight of local government as an independent variable and the value of local government financial reporting information as the dependent variable. Once the data was analyzed, it was found that all the above factors significantly influence the value of government financial reporting information. That is, if the system of internal control and financial oversight of local government, the better the information value of the resulting financial reporting will better the government.Keywords: value of information, internal control, government, financial, and supervision.
PENGARUH RASIO UTANG, MANAJEMEN LABA, KUALITAS HASIL PEMERIKSAAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Property & Real Estate di Bursa Efek Indonesia Periode 2011-2013) -, Sulistyo; -, Kennedy; Sofyan, Azhari
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 obtain empirical evidence about the influence of leverage, earning management, quality of audit and firm size at quality of the financial statements are measured by an index of conservatism. The populations was property & real estate companies listed on the Stock Exchange 2011-2013 period. Determination of thesample is done by using purposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. There were about 96 companies selected ad the sample of the study. The method of analysis used was multiple linear regression analysis. The results of this study found that: Leverage and firm size has positive significant effect on the quality of financial statements, Earning management has negative significant effect on the quality of financial statements, Quality of audite not has effect on the quality of financial statements.Keywords: financial statements, leverage, earning management, audite and firm size
PENGARUH TEKNOLOGI INFORMASI, PENGENDALIAN INTERN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada SKPD Kabupaten Bengkalis) Lestari, Tri Putri; -, Kennedy; Wiguna, Meilda
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 sstudy is technology information, internal control and leadership style of the performance of government agencies at SKPDs Bengkalis Regency. The research method used is descriptive research method with survey approach, the type of data used iss primary data, primary data by sending questionnaires directly to the respondents and take it back after a predetermined time period. The study population is SKPDs Bengkalis Regency. The sample was echelons III and IV on bodies and agencies in Bengkalis Regency. The classical assumption used is the test for normality, multicollinearity test and test heterokedastisitas. Hypothesis testing using Adjusted R square, Model analysis of the data used I multiple linear regression. Testing the quality of the data used are validity and reliability testing. Simultaneouss significant (Test-f), partial significance (Test-t), the hypothesis testing results show that the hypothesis first, second and third received, this suggests that information technology, internal control and leadership style of the performance of government agencies at SKPDs Bengkalis Regency.Keywords: Information Tecnhology, Internal Control,Leadership style and performance of government agencies.
PENGARUH CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN SUKARELA (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI TAHUN 2009-2012) Silaban, Yudika Amanda; -, Kennedy; Ali, 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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The purpose of this research to test the effect of Institution ownership, Managerial ownership, independent board size, and audit comitee to quality of voluntary disclosure in the Financial Statement on Banking company in the Indonesia Stock Exchange during the year 2009 -2012. The population on this research is Banking firms listed on the Indonesia Stock Exchange during the year 2009 – 2012. Based on purposive sampling method acquaired 31company as the sample in this research. The test carried out by the method of multiple regression, the processing of data SPSS for windows version 20. The result of this research indicate that the independent board size were not significant and not effected to the quality yof volountary dislousure on the financial statement, while the institution ownership, managerial ownership, and audit comitee have significant effect on the quality of volountary dislousure of financial statements. Based on the test result the coefficient of determination, the value of adjust R square of 14.3 % while the remaining 85.7 % is influenced by other variables aren’t include on this research.Keywords: Financial Statement, volountary disclosure, Institution ownership, Managerial ownership,indepdndent board size, audit comite
Co-Authors Azhari Sofyan Febrika Fajrin, Febrika Hariadi - Kapian Nursewan, Kapian Meilda Wiguna Rheny Afriana Hanif Sulistyo - Syamsul Arifin Tri Putri Lestari, Tri Putri Tri Suci Ramadhani, Tri Suci Yudika Amanda Silaban, Yudika Amanda