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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) J-MAS (Jurnal Manajemen dan Sains) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Jurnal Ekonomi KIAT Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal Economica: Media Komunikasi ISEI Riau Multidisciplinary Journal of Education, Economic and Culture Jurnal Dinamika Akuntansi
Rasuli Rasuli
Fakultas Ekonomi Dan Bisnis, Universitas Riau, Pekanbaru, Indonesia
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PENGARUH GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP APBD BERBASIS KINERJA DENGAN REWARD SEBAGAI VARIABEL MODERATING (STUDI PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PROVINSI RIAU) Arini Arini; M. Rasuli; Nur Azlina
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.573 KB) | DOI: 10.31258/je.23.3.p.143-155

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh gaya kepemimpinan, komitmen organisasi, dan kualitas sumber daya manusia terhadap APBD berbasis kinerja dengan reward sebagai variabel moderating (studi pada Satuan Kerja Perangkat Daerah (SKPD) Provinsi Riau). Populasi dalam penelitian ini adalah Pejabat eselon II, III dan IV Satuan Kerja Perangkat Daerah (SKPD) Provinsi Riau, dengan sampel 96 responden. Pejabat eselon II, III dan IV dipilih sebagai responden dengan alasan karena mereka dianggap orang yang ikut terlibat dalam penyusunan anggaran pada Satuan Kerja Perangkat Daerah (SKPD) Provinsi Riau yang menjadi objek dalam penelitian ini. Hasil penelitian menunjukkan bahwa: (1) gaya kepemimpinan, komitmen organisasi, dan kualitas sumber daya manusia berpengaruh terhadap APBD berbasis kinerja. (2) gaya kepemimpinan berpengaruh terhadap APBD berbasis kinerja yang dimoderasi oleh reward. (3) komitmen organisasi dan kualitas sumber daya manusia tidak berpengaruh terhadap APBD berbasis kinerja yang dimoderasi oleh reward.
PENGARUH TATA KELOLA PEMERINTAHAN DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (STUDI PADA SKPD PEMERINTAH KABUPATEN INDRAGIRI HILIR) Bhima Azis Usman; Taufeni Taufik; M. Rasuli
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.203 KB) | DOI: 10.31258/je.23.4.p.18-34

Abstract

Penelitian ini bertujuan menguji pengaruh tata kelola pemerintahan danpengendalian internal terhadap pencegahan kecurangan pada SKPD PemerintahKabupaten Indragiri Hilir. Populasi dalam penelitian ini adalah 33 SKPD diKabupaten Indragiri Hilir. Pengumpulan data dilakukan dengan caramembagikan kuesioner kepada 127 responden. Metode analisis data yangdigunakan dalam penelitian ini adalah analisis regresi linear berganda.Hasil penelitian ini menunjukkan bahwa variabel tata kelola pemerintahanberpengaruh signifikan terhadap pencegahan kecurangan, dengan melihat nilaisignifikansi sebesar 0,032. Variabel pengendalian internal tidak berpengaruhterhadap pencegahan kecurangan, dengan melihat nilai signifikansi sebesar0,205. Hasil koefisien determinasi sebesar 0,062. Angka ini menjelaskan bahwasumbangan pengaruh variabel independen terhadap variabel dependen adalahsebesar 6,2%. sedangkan sisanya sebesar 93,8% dipengaruhi oleh variabel lainyang tidak dimasukkan dalam penelitian ini.
PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI YANG DIMODERASI OLEH MORALITAS INDIVIDU (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI RIAU) Fitr Yani; M. Rasuli; Hardi Hardi
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.819 KB) | DOI: 10.31258/je.24.4.p.32

Abstract

This study aims to examine and analyze the effect of Internal Control andAdherence Accounting Rules Against Fraud Trends in Accounting, IndividualMorality Effect strengthening / weakening of Internal Control and AdherenceAccounting Rules Against Fraud Trends in Accounting. The population of thisresearch is Echelon III and IV and Equivalent Officials Echelon III and IVCollege in Riau Province by the number of samples in this study were 80respondents. Interaction test conducted to test the moderating variables in theform of individual morality by using Moderated Regression Analysis (MRA).The results showed that (1) Internal Control significantly influence the FraudAccounting Trends (2) Adherence Accounting Rules significant effect on theFraud Accounting Trends (3) Individual Morality strengthen internal control tothe Fraud Accounting Trends (4) Individual Morality strengthen AdherenceAccounting Rules to the Fraud Accounting Trends.
PENGARUH KUALITAS KOMITE AUDIT DAN OBJEKTIVITAS AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUDULENT FINANCIAL REPORTING PADA BPD SELURUH INDONESIA Melia Frastuti; M. Rasuli; Kamaliah Kamaliah
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.93 KB) | DOI: 10.31258/je.23.3.p.1-10

Abstract

Masalah penyimpangan laporan keuangan tidak hanya menjadi masalah aturandan standar operasional prosedur saja, tetapi juga komitmen dan atensikaryawan bank dalam mencegah potensi terjadinya risiko dari fraud. Laporankeuangan merupakan bagian dari proses pelaporan keuangan dan akhir dariproses akuntansi yang berperan penting bagi pengukuran dan penilaian kinerjaperusahan yang menunjukkan pertanggungjawaban manajemen atas penggunaansumberdaya yang memerlukan informasi yang berkualitas dan bebas darirekayasa. Bebarapa kasus yang terjadi pada industri perbankan nasionalmenunjukkan penyimpangan dalam pelaporan keuangan yang disebabkanlemahnya lingkungan pengendalian audit internal departemen pada perusahaan,dan tanggung jawab komite audit masih dipertanyakan, sehingga menyebabkanrendahnya kualitas pelaporan keuangan.Analisis data yang digunakan untuk menguji hipotesis menggunakan analisisMultiple Linear Regression. Pengumpulan data dengan pendistribusian kuesionerpada 26 Bank Pembangunan Daerah yang tersebar di seluruh Indonesia. Penelitimenyebarkan 185 kuesioner kepada komite audit dan audit internal, kuesioneryang tidak kembali sebanyak 101 kuesioner dan sebanyak 84 kuesioner yangdapat digunakan dalam pengolahan data. Hasil penelitian diperoleh kesimpulanbahwa kualitas komite audit dan objektifitas audit internal berpengaruh terhadappencegahan fraudulent financial reporting pada BPD seluruh Indonesia.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, DAN PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN KECURANGAN (Study Empiris pada Inspektorat Kota Bukittinggi, Payakumbuh, Kabupaten Agam) Dwiki Kurniawan; M Rasuli; Julita Julita
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 study is aims to analyze and provide empirical evidence of the (1) The influence of Professional Skepticism against Detection Fraud, (2) The influence of Independece against Detection Fraud, (3) The influence of Competence against Detection Fraud, (4) The influence of internal control against Detection Fraud. The research of this population is auditors working on Inspektorat Kota Bukittinggi, Payakumbuh, dan Kabupaten Agam. This research is populatif, which mean it doesn’t any sampling. Respondents in this research are 66. This research use questionnaire in gathering the data. Data analysis is used by multiple linear regression. The results of this study proves Professional Skepticism has an effect on Detection Fraud. Independece has an effect on Detection Fraud. Competence has no effect on Detection Fraud. Internal Control compensation has no effect on Detection Fraud.Keywords : Professional Skepticism, Independence, Competence, Internal Control, Detection Fraud.
PENGARUH INSIDER OWNERSHIP, FIRM SIZE, FIRM GROWTH, DAN BUSINESS RISK TERHADAP KEBIJAKAN HUTANG PADAPERUSAHAAN PERBANKAN GO PUBLIC DI BURSA EFEK INDONESIA Reji Hendria; Muhammad Rasuli; 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 study was to examine the influence of insider ownership, firm size, firm growth and business risk on debt policy. This study is a replication of the study Murni and Andriana (2007). It is also intended to test the results of previous studies in different contexts. The population in this study is a banking company that is listed on the Indonesia Stock Exchange from 2010 until 2012. From sampling criteria specified, acquired 10 banking companies can be said to be worthy of being a sample of annual reports from 2010 to 2012. Processing of the data in this study using multiple regression analysis models with SPSS 17.0 The results show that insider ownership, firm growth and business risk has no effect on debt policy. Conversely firm size has an influence on debt policy.Keywords: insider ownership, firm size, firm growth, business risk and debt policy.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN PEMERINTAH DAERAH DENGAN GAYA KEPEMIMPINAN, KARAKTER PERSONAL, KAPASITAS INDIVIDU, DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Survei pada SKPD Kabupaten Kampar) Muhammad Dzaky; M. Rasuli '; Alfiati Silfi
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 study aim to examine the influence of budgetary participation to budgetary slack with Leadership Style, Personal Characteristics, Individual Capacity and Organizational Commitmenas Moderating Variables as moderated variables at (Survey in SKPD Kampar). The data was collected by distributing questionnaires with purposive sampling to the respondents. While responders is consisted by the functional functionary aselon III and IV at governmental institution of Kampar which is participation in budgetary process, with a total sample are 84 respondents. The method analisys used in this study is multiple regression analysis with software SPSS for windows. From the results of multiple regression, there is five hypothesis that influent to budgetary slack : 1) the effect of budgetary participation having an effect on budgetary slack. 2) budgetary participation and Leadership Style interaction have significant influence to the budgetary slack. 3) budgetary participation and Personal Characteristics interaction have significant influence to budgetary slack. 4) Individual Capcity failed as moderate the relationship between budgetary participation and budgetary slack. 5) budgetary participation and Organizational Commitment interaction have significant influence to budgetary slack.Keywords : Budgetary Slack, Leadership Style, Personal Characteristics, Individual Capacity, Organizational Commitment.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, FASILITAS PERPAJAKAN DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2012-2014 Hesty Rahmawati; M. Rasuli; Rusli Rusli
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 study was conducted on manufacturing companies listed on Indonesia Stock Exchange on years 2012-2014. The sample technique on this research was with purposive sampling technique. Which the total sample is used 45 companies. Data analysis was conducted used multiple regression model with help of software SPSS version 21.00. Independent variables used in this study are size, profitability, leverage, taxation facilities and independent commissioners. While dependent variable in this study is the tax management. This study aimed to determine the influence of size, profitability, leverage, taxation facilities and independent commissioners to the tax management on manufacturing companies listed on Indonesia Stock Exchange period 2012 to 2014. Of the result of this study indicated that size, profitability and independent commissioners did not influence on the tax management. While leverage and taxation facilities influence on the tax management.Keywords: Size, Profitability, Leverage, Taxation Facilities, Independent Commissioners and Tax Management
PENGARUH PROFITABILITY, KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, DAN CAPITAL INTENSITY RATIO TERHADAP TARIF PAJAK EFEKTIF (EFFECTIVE TAX RATE) (Studi Empiris pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Delly Ria; M Rasuli; Al Azhar A
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 to analize the effect of profitability, independent commissioner, audit committe, leverage, and capital intensity ratio to the Effective tax rate (Empiral Study on Transportation Companies listed in Indonesia Stock Exchange period 2012-2015).This study using purposive sampling technique in which this study took company data transportation listed on the Stock Exchange in the period 2012-2015. The population of this research were 33 companies with a selected sample of the sample is based on research criteria as many as 10 companies sampled. Multiple regresion is used to test the hypothesis. After it was tested by using SPSS version 23. The results of this study declare that the profitability, audit committe, and leverage has a significant impact on the effective tax rate. While independent commissioner and capital intensity ratio has no effect on the effective tax rate. Adjusted R Square shows the value of 0,241. It means that 24,1% change in the effective tax rate is affected by the determinant variables in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.Keywords: Effective Tax Rate, Profitability, Independen Commissioner, Audit Committe, Leverage, and Capital Intensity Ratio
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS AUDIT, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING PEMAHAMAN TERHADAP SISTEM INFORMASI (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan dan Padang) Alex B. Akbar Sitompul; M Rasuli; Devi Safitri
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

In the face of competition between firms issue that increasing and accompanied by many problems faced by companies in Indonesia, company managers require the services of an accountant, in particular public accounting firm whose duties carry out audit of the financial statements. What has been presented in accordance PABU (Prinsip Akuntansi Berterima Umum) that is SAK (Standar Akuntansi Keuangan). Then, the influence of independent variables which include the complexity of the audit, the auditor's experience, time budget pressure, audit quality and understanding against information systems particularly in Kantor Akuntan Publik (KAP) Medan, Padang, Pekanbaru. From some of these variables, it can be concluded that all the variables affects the quality audit so that the auditor should be prepared with some of these variables so that the quality of audit in accordance with wishes of the client and the auditor.Keywords: auditor, experience, complexity, time and systems
Co-Authors ', Kamaliah ' ', Mila Suhardini ', Rusli ., Saukani Abd. Rasyid Syamsuri Abdul Rasyid Adrian Freddy Hilman Al Azhar A Al Azhar L Al Azhar L ' Al Azhar Lukman Alex B. Akbar Sitompul Alfiani, Rahmah Alfiati Silfi Amalina, Carissa Amir Hasan Amir Hasan Anak Agung Gede Sugianthara Ananda Chika Bintani Andewi Rokhmawati Andreas Andreas Andreas Andreas Andreas Andreas Andreas Anis Maghfiroh Anthon Indra Jaya Anton Anton Arbianti Arbianti Ari Andika Perdana Ariesty Ariesty Arini Arini Atika Zarefar Atika Zarefar Bagus Laksana Hari, Bagus Bhima Azis Usman Darlis Edfan Delly Ria Desilia Tanzerina Devi Safitri Dewi Astri Sasmita Dhermawan, Dhermawan Dian Sari Apriwinata Dina Hastria Djamil, Sri Hayati Djonathan Kevin Kegen Hutagalung Dwi Mardaniati Dwiki Kurniawan Edfan Darlis Edfan, Darlis Eka Haryani Eka Haryani, Eka Em Fikri Alfiansyah Emrinaldi Nur DP Enni Savtri Enny Savitri Errin Yani Wijaya Fadhilla, Riska Fadila, Melisa Fahmi, Al Fajar Odiatma Fajar, Yundeya Muhammad Febrian, Boy Febriansyah, Erwin Febriati Rusyda D. Sagala Fitr Yani Fitrisyah, Aidil Gerryan Putra Ginting, Rahmi Giovanny Vermico Aritof Gita, Yolanda Gusnita, Jumeilia Habibullah Azzuhri Handayani, Silvi Harbi, Muhamad Hardi Hardi Hardi Hardi, Hardi Hazrita, Fadilah Hendriko Pardede, Hendriko Heptariani.Z, Susi Herawati, Yesi Hesty Rahmawati Hita Puspita Sari Hita Hita, Hita Puspita Sari Humaira Basri Ika Wulandari Illa Sasmi Herja Irjanti, Fany Audia Ivonita, Azzahra Jalius, M Fajri Johari, Razana Juhaida Julita Julita Julita, Julita Jumavis Irvia Saputra Justika Zebua Kamaliah ' Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Khairunnisa, Novita Kiki Candri Kirmizi Kirmizi Kurnia Pipin Lilis Yulianti Lily - M. Ade Kasfauzi M. Arif Syarmenda Mardani Mardani Meilda Wiguna Mela, Nanda Fito Melia Frastuti Melisa Ermis Melynda, Mira Dewi Miftah Urrahmi Monica Monica Muhammad Dzaky Muhammad Hafiz Muhammad Luthfi iznillah Nadya Arindini Pratiwi Nailul Huda Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Nitia Wijaya Nora Angelina Noviandhi Resilla Novira Fazri Nanda Novita Indrawati Nur Azlina Nurazlina ' Nurbaity, Cahya Nurjannah ' Nursanti, Elsa Oktari, Yona Oktari, Yona Oviliza Harzuli Pipin Kurnia Pipin Kurnia R. Albeta, Febrina Rahma Purnami Ramsiah Ramsiah Razana Juhaira Johari Reji Hendria Ria Nelly Sari Ria Nelly Sari Ridoan, Ahmad Rio Safriadi Riry Isramiwarti Risandy, Eka Riska Natariasari Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Rizka Wahyuni Robi Cahyadi, Robi Rofika - Rofika Rofika rofika rofika Rofika Rofika, Rofika Rokhmawati, Andewi Rokmawati, Andewi Rosalia Hery Roza Octalia, Roza Ruhul Fitrios Rusli ' Ryan Arista Salman Husin Sanjaya, Aditya Sembiring, Rinawati Sri Ernita Sri Susanti Suharti Superdi ' Supriono Supriono Suryadi, Ari Susanti Susanti Susanti, Depa Susilatri Susilatri Syahrul Syahrul Syahrul Syahrul Syaputra, Haizil Adam Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Trinisia, Karyn Tyara Miranda Vella Kurniasih Fitri Vera Oktari Vika Miftahul Jannah Vince Ratnawati Virgiana Ningsih Volta Diyanto Wati, Yenny Welly Hermanto Widia Yulianti Widya Arisza Septyaningtyas Widyastuti, Radilla Windi Puji Astuti Yafie Riandalas Yanuriza, Yanuriza Yeandrawita - Yesi Mutia Basri Yesi Mutia Basri Yolanda Gita Yona Oktari Yuari Ade Sasmana Siregar Yulia Efni Yuneita Anisma Yurisa Ratnasari Zaferar , Arumega Zarefar, Arumega Zarefar, Arumge