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Ando Fahda Aulia
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Fakultas Ekonomi dan Bisnis Universitas Riau Kampus Bina Widya, Jl. HR. Subrantas Km. 12,5 Pekanbaru, Riau 28293
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INDONESIA
Jurnal Ekonomi
Published by Universitas Riau
ISSN : 08537593     EISSN : 27156877     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Faculty of Economics and Business, University of Riau has a focus and scope of research articles in the fields of development economics, accounting, and management.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 390 Documents
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PENGARUH ASIMETRI INFORMASI, GOOD CORPORATE GOVERNANCE, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Darmayanti, Susi; Kirmizi, Kirmizi; Savitri, Enni
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.873 KB) | DOI: 10.31258/je.25.1.p.66

Abstract

This study aims to examine and analyze the effect of asymmetry of information,good corporate governance is viewed from an independent commissioner and managerial ownership, debt policy and the growth of sales to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2009 - 2014. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using multiple linear regression models with SPSS 20.The results showed that the asymmetry of information, debt policy and sales growth effect on earnings management practices, while the independent directors and managerial ownership has no effect on earnings management practices.
Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba Widyastuti, Radilla; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.566 KB) | DOI: 10.31258/je.27.2.p.124-133

Abstract

The aim of this research is to predict and explain the effect of competency, accountability and independency on audit quality, moderated by due professional care and professional skepticism. The research sample is Auditors of Inspectorate which are located in Riau Province as much as 13 Inspectorates. The sampling technique used purposive approach. The data used primary data obtained from questionnaire, as a part of explanatory/confirmatory research. Data analysis method by using Partial Least Square (PLS), assisted by WarpPLS 6.0 application. Hypothesis testing is performed using the path coefficients to examine the effect of each independent variable on the dependent variable partially, and effect size to determine the effect of the moderate variable in the model. The results of this research indicate that only independence has a significant effect directly on audit quality. Due Professional Care is able to moderate the relationship between competence, independence and accountability to Audit quality. As another moderate variable, Professional Skepticism cannot be used because it is statistically identical to Due Professional Care. The coefficient determination of 56,4% shows the change in audit quality is explained by the determinant variables used in this study, while the other (43,6%) described by other variables
Pengaruh Anggaran Berbasis Kinerja, Sistem Akuntansi Keuangan Daerah, Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Penilaian Satuan Kerja Perangkat Daerah (STUDI PEMERINTAHAN DI KOTA DUMAI) Silalahi, Sem Paulus
Jurnal Ekonomi Vol 20, No 03 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.009 KB) | DOI: 10.31258/je.20.03.p.%p

Abstract

Penelitian ini bertujuan untuk menguji pengaruh anggaran berbasis kinerja, sistem akuntansi keuangan daerah dan sistem informasi pengelolaan keuangan daerah terhadap penilaian kinerja satuan kerja perangkat daerah di Dumai. Data pada penelitian ini dikumpulkan dengan menggunakan metode survey dengan bantuan instrumen penelitian berupa kuestioner yang berjumlah 60 lembar yang disebarkan langsung pada 33 satuan kerja perangkat daerah yang ada di Dumai yang ditujukan langsungk kepada kepala satuan kerja dan kepala bagian yang bekerja pada satuan kerja perangkat daerah tersebut. Data pada penelitian ini akan dianalisis dengan menggunakan regresi linier berganda dengan bantuan software SPSS versi 17.0. Untuk menguji validitas dan reliabilitas instrumen penelitian digunakan korelasi Pearson dan Cronvach Alpha. Disamping itu juga dilakukan pengujian normalisasi data dengan menggunakan normal probability plot. Hasil penelitian ini menunjukkan bahwa anggaran berbasis kinerja, sistem akuntansi keuangan daerah, dan sistem informasi pengelolaan keuangan daerah berpengaruh positif dan signifikan terhadap penilaian kinerja satuan kerja perangkat daerah.
Pengaruh Financial Distress Dan Good Corporate Governance Terhadap Rekayasa Laporan Keuangan ', Andreas; Tanjung, Amris Rusli; Sentosa, Harry
Jurnal Ekonomi Vol 17, No 02 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.233 KB) | DOI: 10.31258/je.17.02.p.%p

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris (1) ukuran dewan direksi,komite audit, kualitas audit, current ratio (CR), debt to equity ratio (DER) daninterest coverage ratio (ICR) secara simultan terhadap rekayasa laporan keuangan,(2) ukuran dewan direksi, komite audit, kualitas audit, current ratio (CR), debt toequity ratio (DER) dan interest coverage ratio (ICR) secara parsial terhadaprekayasa laporan keuangan. Penelitian dilakukan terhadap perusahaan-perusahaango public yang terdafiar di bursa efekJakarta tahun 2004-2006.Hasil penelitian ini menemukan bahwa ukuran dewan direksi, komite audit, kualitasaudit, current ratio (CR), debt to equity ratio (DER) dan interest coverage ratio(ICR) secara simultan berpengaruh terhadap rekayasa laporan keuangan. Penelitianinijuga menemukan bahwa hanya dua variabel independen yaitu komite audit dancurrent ratio (CR) yang memiliki pengaruh signifikan terhadap rekayasa laporankeuangan perusahaan yang terdafiar di bursa efekJakarta tahun 2004-2006.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KESAN KETIDAKPASTIAN LINGKUNGAN, LOCUS OF CONTROL DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN BATAM) L, Al Azhar
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.97 KB) | DOI: 10.31258/je.21.04.p.%p

Abstract

This study aimed to determine the effect of role conflict, role ambiguity, theimpression of environmental uncertainty, locus of control and motivation to workon the performance of auditors by public accountants in Pekanbaru, Padang andBatam.The used samples were 14 public accountants in Pekanbaru, Padang andBatam the total number of respondents 70 people. The method of data analysisused multiple regression using SPSS version 17.00.The results showed that roleconflict variables have on influence on the performance of the auditor with asignificance value of 0.011role ambiguity variable does not effect on theperformance oh the auditor with a significance value of 0.433, environmentaluncertainty variable does not affect on the performance of the auditor with asignificance value of 0.075, variable locus of control does not effect on theperformance of the auditor with a significance value of 0.515 and workmotivation variable does not effect on the performance of the auditor with asignificance value of 0689. Adjusted R square value is equal to 0323, or 32.3%,which means that the percentage effect of the independent variables in this studythe dependent variable is equal to 32.3%. While the remaining 67.7% is explainedby other variables, such as: the structure of the audit, experience and so forth.Kata Kunci : Role Conflict, Role Ambiguity, Uncertainty impressionEnvironment, Locus of Control, Work Motivation,Performance of Auditor.
ANALISIS PENGARUH BUDAYA ORGANISASI, LOCUS OF CONTROL, STRES KERJA TERHADAP KINERJA PEMERINTAH DAERAH DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN BENGKALIS) Wahyuni, Endang Sri
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.978 KB) | DOI: 10.31258/je.24.1.p.35

Abstract

This study aims to determine the influence of organizational culture, locus ofcontrol, and job stress on local government performance and job satisfaction asan intervening variable in Bengkalis District Government. This research wasconducted in Bengkalis using questioner to 183 respondents, the analysistechnique used is the technique of path analysis.The results showed that: 1) the variable of job satisfaction partially indicates thatorganizational culture, locus of control and job stress has effect on jobsatisfaction. While simultaneously (together) that organizational culture, locus ofcontrol, and the effect of job stress on job satisfaction indicated by the value of Rsquare(R2) 0,556 or 55.6 percent. 2) Furthermore, to the variable of performanceof local governments partially proves that organizational culture, locus of control,job stress and job satisfaction has effect the performance of local governments.While simultaneously (together) shows that organizational culture, locus ofcontrol, job stress and job satisfaction influence on local governmentperformance indicated by the value of R-square (R2) 0.650 or 65 percent.
ANALISIS BIAYA DENGAN MENGUNAKAN TIME DRIVEN AKTIVITY BASED COSTING SYISTEM (TDABC) SEBAGAI DASAR PENENTUAN BIAYA PER MAHASISWA (UNIT COST) : STUDI KASUS UNIVERSITAS PASIR PENGARAIAN Zulkarnain, Zulkarnain; Sari, Ria Nelly; Kamaliah, Kamaliah
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1229.228 KB) | DOI: 10.31258/je.26.3.p.65-83

Abstract

Universitas Pasir Pengaraian (UPP) memiliki 7 Fakultas dan 15 Program Studi. Pendapatan utama UPP berasal dari sumbangan mahasiswa (SPP). Untuk itu perlu adanya perhitungan yang akurat dalam menentukan biaya per unit mahasiswa sehingga dari sumbangan mahasiswa tersebut dapat menutupi biaya operasional.  Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis biaya untuk menetapkan besarnya unit cost per mahasiswa pada masing-masing program studi yaitu Program Studi Pendidikan Matematika, Pendidikan Olahraga dan Kesehatan, Teknik Sipil, Teknik Mesin, Agroteknologi dan Agribisnis yang harus dibayar mahasiswa pada setiap semesternya. Penilitian ini menggunakan metode kualitatif dengan menggunakan data seluruh biaya-biaya UPP pada tahun 2016. Analisis biaya dilakukan dengan menggunakan pendekatan Time Driven Activity Based Costing System (TDABC). Hasil penelitian ini menunjukkan biaya kuliah per mahasiswa pada masing-masing Program Studi terlihat berbeda, Program Studi MTK Rp.2.904.105, PORKES Rp.2.899.954, Agribisnis Rp.3.970.346, Agroteknologi Rp.5.919.633, Teknik Sipil Rp.5.164.530, Teknik Mesin Rp.5.631.767 perbedaan ini disebabkan karena aktivitas proses pembelajaran pada masing-masing program studi yang terlihat berbeda sehingga menyebabkan biaya yang dikonsumsinya berbeda.
Fungsi Impor Dalam Perekonomian Indonesia Chalid, Nursiah
Jurnal Ekonomi Vol 19, No 02 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.176 KB) | DOI: 10.31258/je.19.02.p.%p

Abstract

Penelitian ini bertujuan untuk mengetahui fungsi impor dalam perekonomian Indonesia. Data yangdigunakan adalah data sekunder yaitu data perkembangan nilai impor dan Produk Bruto Domestik(PDB) tahun 1993-2008 yang bersumber dari Badan Pusat Statistik Jakarta-Indonesia. Fungsi impordianalisis dengan menggunakan Regresi liniar sederhana.Dari fungsi total impor diketahui nilai impor otonom sebesar 17638,556 juta US $ dan angka marginalpropensity to import sebesar 0,016 yang berarti apabila Produk Domestik Bruto (PDB) meningkat satumiliar rupiah, maka nilai impor meningkat 0,016 juta US $. Dari fungsi total nilai impor migasdiketahui nilai impor otonom sebesar 1404,517 juta US $ dan angka marginal propensity to import0,006 yang berarti apabila Produk Domestik Bruto (PDB) meningkat satu miliar rupiah, nilai impormigas meningkat sebesar 0,006 juta US $. Dari fungsi impor non migas diketahui nilai impor otonomsebesar 18952,306 juta US $ dan angka marginal propensity to import sebesar 0,011 yang berartiapabila Produk Domestik Bruto (PDB) tanpa migas meningkat satu miliar rupiah maka nilai impornon migas meningkat 0,011 juta US $.
Analisis Kualitas Pelayanan Terhadap Loyalitas Nasabah Pada BANK MUAMALAT Indonesia Cabang Pekanbaru Rahayu, Deny Danar; Alwie, Ahi Furwanti
Jurnal Ekonomi Vol 18, No 01 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.127 KB) | DOI: 10.31258/je.18.01.p.%p

Abstract

This paper examines the multidimensionality of service quality model in Islamicbanking industry. It adapts the CARTER measure of the importance of servicequality items in one of the leading Islamic bank The analysis uses mehod calledfactor analysis to find out whether all CARTER items loaded positively or not.The findings suggestthat CARTER models is multidimensional and providesdifferent implications for both managers and academic researchers. Themanagers should be aware of religious factors which loaded first and rated thehighest important in the scale and improve ways of providing products andservice to customers.
PENGARUH PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN (STUDI EMPIRIS PADA SKPD KABUPATEN KUANTAN SINGINGI) ', Azhari S '; ', Kamaliah; ', Jaka Hendrawan
Jurnal Ekonomi Vol 22, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.544 KB) | DOI: 10.31258/je.22.2.p.151-168

Abstract

This study aims to look at the Effects of Preventive Monitoring, Surveillance Detective and Performance Based Budgeting Budgetary Control Effectiveness Against Empirical Study on Kuantan Singingi district offices. The population in this study are all within the district government offices Kuantan Singingi, Riau province, amounting to 29 offices. While the sample is employees who participate in the budgetary participation Kuantan Singingi District Government as a whole, amounting to 97 people. To test the hypothesis of the study used multiple regression analysis method with the help of SPSS software. The results show that preventive control does not significantly influence the effectiveness of budgetary control with a significance value of 0.124> 0.05. While the detective monitoring and performance-based budgeting significantly influence the effectiveness of budgetary control with empirical studies in the Kuantan Singingi district offices with significance 0.000 <0.05. Donations effect of preventive monitoring, supervision and performance-based budgeting detective on the effectiveness of budgetary control with empirical studies in the Kuantan Singingi district offices by 52.9%. Kata Kunci : Effect of Preventive Monitoring, Surveillance Detective, Performance Based Budgeting and Budgetary Control Effectiveness.

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