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Rofika -, Rofika
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Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE (GCG), ASIMETRI INFORMASI, UKURAN PERUSAHAAN, LAVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2011-2012) -, Darmawan; -, Desmiyawati; -, Rofika
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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Abstract

The purpose of this research is to explore the influence of institutional ownership, managerial ownership, audit committee, audit reputation, information asymetry, firm size, laverage to earning management in manufacturing company. The semple of this researchs is manufacturing company listed onthe Indonesia Stock Exchange period2011-2012. The sampling design of this research is purposive sampling with the final sample 60 companies. The data analysis technique used in this research is classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and multiple regression. The results of this research showed that institutional ownership, audit reputation, firm size, and laverage influence toearning management, while managerial ownership, audit committee, and information asymmetry does not influence the earning management.Keywords: Good Corporate Governance (GCG), Information Asymetry, Firm Size, Laverage, Earning Management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada kelompok Wholesale And Retail Trade tahun 2010-2012) Fadhli, Muhammad; -, Kamaliah; -, Rofika
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 purpose of this study was to determine the factors that influence the practice of income smoothing in the company of Wholesale And Retail Trade group listed in Indonesia Stock Exchange in 2010-2012. Population that will be the object of research is the companies listed on the Stock Exchange on the Wholesale and Retail Trade group the period 2010 - 2012. Of the criteria specified then the company sampled in this study as many as 14 companies. The method used in this study is a quantitative analysis method by using statistical tools that multiple linear regression method. From the results of the research, a significant difference between the ROA, OPM on income smoothing in the Wholesale and Retail Trade. dividend payout has no effect on income smoothing in the Wholesale and Retail Trade. There is a significant relationship between managerial ownership on income smoothing in the Wholesale and Retail Trade. a significant difference between the size of the company on income smoothing in the Wholesale and Retail Trade, and no effect of dividend payout on income smoothing in the Wholesale and Retail Trade. From the results of the F test, the results of this study accepts the hypothesis that there is a significant influence between ROA, interest rates and dividend payout, financial leverage and firm size on income smoothing funds in the Wholesale and Retail Trade.Keywords: ROA, interest rates and dividend payout, financial leverage, firm size and
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI DAN TANGGUNGJAWAB AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (SURVEY PADA AUDITOR DI KAP WILAYAH SUMATERA) Hutabarat, Julia Fitri; -, Kamaliah; -, Rofika
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 reserch aims to examine the effect of professionalism, independent, competent and auditor responsibility which consist of ability for detect fraud in public accounting in sumatera in 2014.This study uses primary data. Sample selection technique used is purposive sampling. Fifty six of auditor that meet the sample criteria has been selected. The analytical method is multiple linear regression using SPSS version 20. The result shows that professionalism, independent, competent and auditor responsibility have a significant influence on auditor ability for detect fraud.   Keywords: Profesionalism, Independent, Competent, Auditor responsibility and Auditor ability for Detct Fraud.
PENGARUH KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PAJAK, SANKSI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Tampan Pekanbaru) Adinata, Amelya; Taufik, Taufeni; -, Rofika
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 is to investigate the influence of the tax paying consciousness, understanding of taxes, tax penalties and quality of service tax on tax compliance. The population in this study is the individual taxpayer. The sample in this study is 100 respondents who have met the criteria of the sample. The results of this research showt that awareness of paying taxes significantly affect tax compliance, with 2.669 t-test, t-table 1.985 and 0.009 significant value. An understanding of significant tax effect on tax compliance, with 2,793 t count, the t-table 1.985 and 0.006 significant value. Sanctions taxes significantly affect tax compliance, with 2.363 t-test, t-table 1.985 and significant value of 0.020. The quality of tax services significantly affect tax compliance, with 2.872 t-test, t-table 1.985 and 0.005 significant value. The value of Adjusted R Square of 0.498. This means that 51.8% variable taxpayer compliance can be explained by the consciousness of paying taxes, an understanding of taxes, tax penalties, the tax service quality. While the remaining 48.2% is explained by other variables outside of this researchKeywords: consciousness, tax, penalties, quality, and compliance.
PENGARUH INFORMASI KEUANGAN, NON KEUANGAN DAN EKONOMI MAKRO TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) PERIODE 2011 – 2013 DI BURSA EFEK ONDONESIA Altensy, Mica; Agusti, Restu; -, Rofika
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 variables that influence of underpricing stock price when the company's initial public offering in Indonesia Stock Exchange 2011 - 2013 period. The dependent variable in this study is underpricing measured by value of initial returns, while the independent variable is the financial leverage, return on equity, proceeds underwriter reputation, auditor reputation, firm age, inflation, BI rate. The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 45 companies from 77 populations companies doing IPOs from 2011 - 2013 in Indonesia Stock Exchange. This study used multiple regression for data analysis. The results of this study showed that the variable underwriter reputation and auditor reputation negatively influence of underpricing is proven. Other variables such as financial leverage, return on equity, proceeds, firm age, inflation, and BI rate influence of underpricing is not proven. In this research model, shows the variable financial leverage, return on equity, proceeds, underwriter reputation, auditor reputation, firm age, inflation, and BI rate can only explain the variation of underpricing of 32.4 %.Keywords: Financial Information, Non Financial, Macro Economy, and Under-pricing.
PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera) Sayandra, Recky Riandika; -, Kamaliah; -, Rofika
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 influence of competence, independence, accountability and motivation on audit quality factors Public Accounting Firm se Sumatra. As the dependent variable is the quality of the audit, while the independent variables are competence, independence, accountability and motivation. The analysis method used in this research is descriptive statistical analysis method and multiple regression analysis. Research methods using census method, in which the entire population of 75 auditors spread on Public Accounting Firm in Sumatera used as a sample as well as research respondents. Prior to testing hypotheses, test the validity and reliability of the primary data questionnaire. Regression equations were then tested by the analysis of the classical assumption of Normality Test, Heteroskidastity test and Multicolinearity test. To see the effect of independent variables on the dependent variable is done through the analysis of t-test, F-test, a test of determination R (correlation coefficient), R Square (R2) and Adjusted R2. The results showed a partial and simultaneous factors of competence, independence, accountability and motivation have an impact on audit qualityKeywords: competence, independence, accountability and motivation, quality audit.
Co-Authors Amelya Adinata, Amelya Darmawan -, Darmawan Desmiyawati -, Desmiyawati Julia Fitri Hutabarat, Julia Fitri Kamaliah -, Kamaliah Mica Altensy, Mica Muhammad Fadhli Recky Riandika Sayandra, Recky Riandika Restu Agusti Taufeni Taufik