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<![CDATA[Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi, Pengelolaan Aset terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Sistem Pengendalian Intern dan Komitmen Organisasi sebagai Variabel Moderating (Studi pada OPD Kabupaten Rokan Hilir) ]]>
<![CDATA[Redian Mulyadati]]>;
<![CDATA[Vince Ratnawati]]>;
<![CDATA[Alfiati Silfi]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.82-91
<![CDATA[The objectives of this research are to investigate the effects of relationship between human resource capacity, technology utilization, asset management against the quality of local government financial reports; internal control systems and organizational commitments as moderating variables (study in OPD regency of Rokan Hilir). The data in this study were obtained from a questionnaire that had been filled by 115 respondents of civil servants in the Regency of Rokan Hilir. Data processed using moderate regression analysis (MRA) & multiple linear regression analysis by using IBM SPSS Version 21. The result of research shows that is a significant effect of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government of Rokan Hilir Regency with Pvalue < alpha 0.05 value of 0.000, 0.000, 0.004. We also found that internal control system variable moderates the effect of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government Regency of Rokan Hilir with Pvalue < alpha 0.05 values of 0.010, 0.000, 0.000. And organizational commitment variable moderates the influence of human resource capacity, technology utilization and asset management on the quality of the financial statements of the local government Regency of Rokan Hilir with Pvalue < alpha 0.05 values of 0.000, 0.000, 0.000.]]>
<![CDATA[Efektivitas dan Kontribusi Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Kota Pontianak ]]>
<![CDATA[Rianda Hanis]]>;
<![CDATA[Usman Saputra]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.37-46
<![CDATA[One source of funding in regional development is derived from Regional Original Revenue (PAD). The economy in Pontianak is dominated by trading in goods and services. Therefore advertisement tax is expected to be one of the components that can increase PAD in Pontianak. The reality of the Pontianak city government is still experiencing difficulties in achieving the advertisement tax collection target, so that the Pontianak city government feels it is necessary to reduce the billboard tax target by 2018. The purpose of this study is to determine (1) the effectiveness of advertisement tax collection in Pontianak in 2012 -2017 (2) The contribution of advertisement tax to PAD in Pontianak City in 2012-2017. This research uses descriptive method with quantitative approach. The data used in this study are secondary data, namely target data and advertisement tax realization and Regional Original Revenue (PAD) data obtained from Pontianak City Regional Finance Agency (BKD). Based on the results of the study, it can be concluded (1) The effectiveness of advertisement tax in Pontianak City in 2012, 2013, 2014 and 2016 is included in the very effective category, whereas in 2015 and 2017 is included in the quite effective category. The lack of effectiveness of advertisement tax in 2015 and 2017 is more due to the lack of awareness of taxpayers and the large number of non-commercial billboards. (2) The contribution of advertisement tax to the Regional Original Revenue (PAD) of Pontianak City in 2012-2017 is in the category of very under-contributing because the percentage is below 10%.]]>
<![CDATA[Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba ]]>
<![CDATA[Aulia Rahmi]]>;
<![CDATA[Amir Hasan]]>;
<![CDATA[Andreas Andreas]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.92-100
<![CDATA[This study aimed to determine the influence of deferred tax expense, current tax, and tax planning on earnings management. Independent variables used in this study are deferred tax expense, current tax, and tax planning while the dependent variable in this study is earnings management are measured using discretionary accrual (DA). Populations used in this study is manufacture sector industries and consumption companies listed on IDX 2012- 2016, where the total sample used is 34 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 170 (34x5). Data analysis conducted with Binary logistic regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the wall test showed that the independent variables tax planning which has a significant influence on earnings management, while the deferred tax expense and current tax variables did not significantly affect the earnings management.]]>
<![CDATA[Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Keputusan Investasi sebagai Variabel Mediasi (Studi pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia Tahun 2012 – 2016) ]]>
<![CDATA[Wiwik Indra Mariana]]>;
<![CDATA[Kamaliah Kamaliah]]>;
<![CDATA[Novita Indrawati]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.47-56
<![CDATA[The purpose of this study is to analyze the effect of financial performance (profitability, leverage, and liquidity) on investment decisions and company value, to analyze the effect of investment decisions on firm value and to analyze the effect of financial performance (profitability, leverage and liquidity) on the value of the company mediated by the decision investation. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2012-2016. The study was conducted by collecting secondary data from the mining sector of 45 companies, the sampling method was a purposive sampling method with a sample size of 23 companies. Data analysis method uses path analysis. The results showed that financial performance as measured by leverage ratios influenced investment decisions. Financial performance as measured by the ratio of profitability and liquidity has no influence on investment decisions. Financial performance as measured by profitability and leverage ratios affect the value of the company, while financial performance as measured by liquidity ratios and investment decisions do not affect the value of the company. Financial performance measured by leverage ratio influences company value which is mediated by investment decisions. While financial performance as measured by the ratio of profitability and liquidity does not affect the value of the company mediated by investment decisions.]]>
<![CDATA[Pengaruh Tıngkat Pendidikan, Pelatihan, Pengalaman Kerja terhadap Kinerja Pemeriksa Pajak pada Kanwil DJP Riau dengan Kompensasi Finansial sebagaı Variabel Pemoderasi ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Vince Ratnawati]]>;
<![CDATA[Alfiati Silfi]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.101-111
<![CDATA[The objectives of this research are to investigate the effect of education levels, training, work experience on the tax examiners performance at the regional office of directorate general of taxes Riau. This study also investigate the moderating role of Financial Compensation. The data were obtained from a questionnaire and the samples 147 respondens who are tax examiners in Regional Office of Directorate General of Taxes Riau. Data processed using multiple linear regression analysis and moderate regression analysis of IBM SPSS Version 21. The results showed that the level of education, training, work experience affect the performance of tax examiners at the Regional Office of Directorate General of Taxes Riau with Pvalue < alpha 0.05 value of 0.000, 0.002, 0.000. Financial compensation moderates the effect of education and work experience on the performance of tax examiners with Pvalue < alpha 0.05 values of 0.030 and 0.026. However, financial compensation does not moderates the effect of training on the performance of tax examiners with Pvalue > 0.05, values of 0.243.]]>
<![CDATA[Pengaruh Independensi, Kompetensi dan Skeptisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi ]]>
<![CDATA[Julio Herdi Peuranda]]>;
<![CDATA[Amir Hasan]]>;
<![CDATA[Alfiati Silfi]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.1-13
<![CDATA[This study aims to prove effect of independence, competence and professional skepticism on the auditor’s ability to detect fraud with fraud audit training as a moderating variable. This study on the inspectorate in Riau Province and the survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, 88 questionnaires distributed, a total of 76 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The results of this study indicated that Competence and Professional Skepticism have an effect toward the auditor’s ability to detect Fraud, while Independence didn’t have an effect toward the auditor’s ability to detect fraud. Fraud Audit Training also proved incapable of effect relations on Independence and Competence toward the auditor’s ability to detect fraud, while fraud audit training proved capable of effecting relations on Professional Skepticism toward the auditor’s ability to detect fraud.]]>
<![CDATA[Pengaruh Penerapan Akuntansi Forensik dan Kemampuan Auditor Investigatif dalam Pengungkapan Penipuan dengan Profesionalisme sebagai Moderator pada Badan Pemeriksa Keuangan Perwakilan Provinsi Riau ]]>
<![CDATA[Ria Febriana]]>;
<![CDATA[Amir Hasan]]>;
<![CDATA[Andreas Andreas]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.57-67
<![CDATA[This study aims to analyze the effect of the implementation of forensic accounting and the ability of investigative auditors to disclose fraud related to auditor professionalism. This research was conducted at the office of the Badan Pemeriksa Keuangan (BPK) RI representative of Riau Province. The sampling technique used in this study was a total sampling. Analysis of data using WarpPls 5.0 2018 software. The results of the study show that : 1) implementation of forensic accounting to significantly influence on fraud disclosure, 2) ability of investigative auditors to significantly influence on fraud disclosure, 3) professionalism doesn’t moderate the relationship between the implementation of forensic accounting and disclosure of fraud, 4) professionalism moderated the relationship of investigative auditor’s ability and fraud disclosure.]]>
<![CDATA[Pengaruh Kompetensi, Independensi, Profesionalisme dan Tekanan Anggaran Waktu terhadap Kualitas Audit Aparat Inspektorat dengan Pengalaman sebagai Variabel Moderatıng ]]>
<![CDATA[Pirmansyah, Pirmansyah]]>;
<![CDATA[Hasan, Amir]]>;
<![CDATA[Andreas, Andreas]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.14-26
<![CDATA[This study aims to prove the influence of Competence, Independence, Professionalism and Time Budget Pressure Apparatus on the Audit Quality Inspectorate Apparatus with Experience as moderating variables. This type of research done on the inspectorate in Kampar. This study is a survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, a questionnaire distributed 44, a total of 39 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The value of the partial test or t test each independent variable on the dependent variable obtained results that the partial competence, professionalism and Time Budget Pressure effect on audit quality, while independence has no effect on audit quality. The experience also proved unable to affect the relationship of competence, independence, professionalism and budget pressure on audit quality. The results shows that which R2 of 0.571 where it explains that the percentage of donated influence of independent variables (Competence, Independence, Professionalism and Time Budget Pressure) on dependent variable (auditquality) of 57.1% while the remaining 42.9% influenced by other variables not included in this research.]]>
<![CDATA[Pengaruh Red Flag, Pelatihan, Independensi, dan Beban Kerja terhadap Kemampuan Auditor Mendeteksi Fraud dengan Skeptisisme Profesional sebagai Variabel Intervening ]]>
<![CDATA[Gizta, Aulia Dewi]]>;
<![CDATA[Anugerah, Rita]]>;
<![CDATA[Andreas, Andreas]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.68-81
<![CDATA[The purpose of this study was to examine the effect of red flag, training, independency, and workload on the auditor’s ability to detect fraud by professional skepticism as intervening variable. The population of this study is auditor who work on Financial and Development Supervision Agency of Riau Province. The samples are determined based on sensus method, so that all the population used as a sample. Total respondents used in this research are 58 auditors. Data collection methods are carried out with survey method through questionnaire. The results of this study find that the red flag, training, and independence have significantly effect toward professional skepticism; didn’t find direct effect of workload toward professional skepticism; redflag, training, and professional skepticism have direct effect toward fraud detection ability of auditors; didn’t find direct effect of independency and workload toward fraud detection ability of auditors; redflag and training have indirect effect toward fraud detection ability of auditors through professional skepticism; didn’t find indirect effect of independency and workload toward fraud detection ability of auditors through professional skepticism.]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap Kecurangan Laporan Keuangan dengan Manajemen Laba sebagai Variabel Moderating ]]>
<![CDATA[Triyani, Oetary]]>;
<![CDATA[Kamaliah, Kamaliah]]>;
<![CDATA[Azwir, Azwir]]>
<![CDATA[ Jurnal Ekonomi Vol 27, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Riau ]]>
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DOI: 10.31258/je.27.1.p.27-36
<![CDATA[This study aimed to determine: (1) the influence of Independent Commisioner on Fraudulent Financial Statement, (2) the influence of Audit Committee on Fraudulent Financial Statement, (3) the influence of Managerial Ownership on Fraudulent Financial Statement, (4) the influence of Institusional Ownership on Fraudulent Financial Statement, (5) the influence of Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership on Fraudulent Financial Statement with earnings management as moderating variable. Population used in this study is manufacture company listed on BEI. The samples used purposive sampling, because observations obtained this study 132 (3 years. Data Analysis conducted by SPSS version 21.0. The result of this study is Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership have influence to Fraudulent Financial Statement but not signifficant and Earnings Management become moderating variable between the Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Owenership to Fraudulent Financial Statements, but not signifikan too.]]>
