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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 157 Documents
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Search results for , issue "Vol 3, No 1 (2016): Wisuda Februari 2016" : 157 Documents clear
PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Survey pada Auditor di KAP Wilayah Pekanbaru, Medan, Batam, dan Padang) Nurhardianty Kurnia Sari; Kamaliah '; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The objective of this study is to determine the effect of time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control on premature sign-off audit proceduress at the public accountant firm (KAP) in Pekanbaru, Batam, Medan, and Padang. This study uses primary data. Sample selection technique used is purposive sampling. The analytical method used is multiple linear regression with SPSS. Based on the overall hypothesis testing showed that time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control have a significant impact premature sign-off audit proceduress.Keywords: Time pressure, Audit risk, Premature sign-off audit proceduress.
PENGARUH KOMITMEN ORGANISASI, PENGAWASAN FUNGSIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada SKPD Kabupaten Kuantan Singingi) Lidia Hasnani; Taufeni Taufik; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aimed to examine organizational commitment, functional supervising and government's internal control system toward performance of local governments. The population in this study is SKPD in Kabupaten Kuantan Singingi. The sample selections using total sampling, with 50 respondents. The data used in this study in the form of primary data. The data of this study was collected by using survey techniques, where the researcher distributed questionnaires to each SKPD’s chairman and chief of financial SKPD. The technique of data analysis used multiple regression analysis by using Statistical Package for Social Science (SPSS) program. This research proves that the organizational commitment bring a significanton performance of local governments with regression coefisient 0,231 and significant value 0,042 (alpha 0,05), this is shown by the result of tcount 2,088 which is higher than the ttable 2,000. Functional supervising bring significantion performance of local governments with regression coefisient 0,202 and significant value 0,026 (alpha 0,05), this is shown by the result of tcount 2,308 which is higher than the ttable 2,000. Government’s internal control systems bring significanton performance of local governments with regression coefisient 0,131 and significant value 0,041 (alpha 0,05), this is shown by the result of tcount 2,098 which is higher than the ttable 2,000.Keywords: Organizational Commitment, Functional Supervising, Internal Control System and Performance of Local Governments.
PENGARUH GAYA KEPEMIMPINAN, PENYEMPURNAAN SISTEM ADMINISTRASI, SUMBER DAYA MANUSIA, REWARD DAN PUNISHMENT TERHADAP PENYUSUNAN ANGGARAN BERBASIS KINERJA (Study Empiris Pada SKPD Kabupaten Pelalawan) Hotdianty, Hertika; Taufik, Taufeni; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The aim of this research is to analyze the effect ofthe leadership style, the perfection of administration, human resources, reward, and punishmenttoward performance based budgeting. The population of this research chief head of division, financial subsections, and financial staff that work on the unit of work in the SKPD Kabupaten Pelalawan.The sampling technique using purpose sampling. Total respondents in this research are 75 respondent. The dataof this research using primary data directly through a question nairean dan alyzedusing SPSS20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of thims study indicates that leadership stylebring a significanton toward performance based budgetingwith regression coefisient 0,321 and significant value 0,007 (alpha 0,05), this is shown by the result of tcount 2,762 which is higher than the ttable 1,995. the perfection of administrationbring a significanton toward performance based budgeting with regression coefisient 0,460 and significant value 0,006 (alpha 0,05), this is shown by the result of tcount 2,848 which is higher than the ttable 1,995, and human resourcebring a significanton toward performance based budgeting with regression coefisient 0,208 and significant value 0,028 (alpha 0,05), this is shown by the result of tcount 2,249 which is higher than the ttable 1,995. Whereas the reward does not effect the performance based budgetingwith regression coefisient 0,003 and significant value 0,991 (alpha 0,05), this is shown by the result of tcount 0,011 which is higher than the ttable 1,995. Punishment does not effect the performance based budgeting with regression coefisient 0,013 and significant value 0,956 (alpha 0,05), this is shown by the result of tcount 0,055 which is higher than the ttable 1,995.Keywords : leadership style, perfection of administration, human resources, reward,punishment
PENGARUH MOTIVASI KERJA, KEPUASAN KERJA DAN KOMPENSASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN PADA PEMERINTAH DAERAH (Studi pada Dinas Pendapatan Keuangan dan Aset Daerah Kabupaten Natuna) Tetty Mawarni; Andreas '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to determine the effect of work motivation, job satisfaction and compensation on employee performance in the Finance Section DPKAD Natuna regency. The collection of data with the primary data using questionnaires. Samples in this study were 44 employees in the finance department DPKAD Natuna regency with the sampling technique used is to use the full sample. Processing and analysis of data by multiple regression analysis using SPSS version 17. The results showed that the work motivation, job satisfaction and compensation influence on employee performance. While the value of R2 that is equal to 0.931, which means 93.2% of independent variables affect the dependent variable, while the remaining 6.9% is influenced by other variables not examined in this study.Keywords: Work Motivation, Job Satisfaction, Compensation and Employee Performance
PENGARUH KOMPENSASI NON FINANSIAL DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PT. PENGELOLA SUKARAMAI PEKANBARU Halfy Resky; Dewita Suryati ningsih; Marzolina '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The study was conducted at PT. Pengelola Sukaramai Pekanbaru. Aims to determine the effect simultaneously and partially Nonfinancial Compensation and Job Satisfaction on Employee Performance PT. Pengelola Sukaramai Pekanbaru. There are three variables: the dependent variable and two independent variables. The study was conducted with a sample of 82 people. The study used multiple regression analysis test tool and using cluster by giving questionnaires to the respondents. In terms of data analysis, using qualitative and quantitative methods using SPSS (Statistical Package for Social Sciences) version 20.0. The analysis showed that the variables Nonfinancial Compensation and Job Satisfaction jointly affect the Employee Performance PT. Pengelola Sukaramai Pekanbaru significant business with 0.000. The influence of the variable compensation partially Nonfinancial, and Job Satisfaction on Employee Performance PT. Pengelola Sukaramai Pekanbaru. The most influential variable most strongly to Employee Performance PT. Pengelola Sukaramai Pekanbaru is variable job satisfaction.Keywords: Non Financial Compensation,Job Satisfaction and Employee Performance
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011 – 2013 Asih '; Emrinaldi Nur DP; Sempaulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The Rate of obligation is very important for the company, because when a company has a good rating, then investors will be attracted to invest. This research purposed to get know about factors that influence the obligation rate of all non-finance company that registered in Indonesia Stoch Exchange and in rated by PT. PEFINDO at 2011-2013 period. Factors that influence the rate of obligation are divided into two factor, 1) the accounting factors consist of company size , leverage, profitability, the company's activity, liquidity, and the growth of the company. 2) non accounting factors consist of maturity, secure and reputation auditor.This research use desain purposive sampling. Sample that use in this research amount 95 obligation which are from 41 non-finance company. Data used in this research was secondary data. The data was obtained from financial report on 2010 – 2012 from companies that listed in Indonesia Stock Exchange and in rated by PT. PEFINDO. Hypothesis tested by logistic regression analysis method. Result of this research shows that variable of company size (4,5%),profitability (4,9%), company activities(4%), maturity(2,3%), auditor reputation (3,3%), liquidity (3,5%), and companies growth (3%) had an positive influence to obligation rate. Meanwhile leverage (90,9%) and secure (73,9%) didn’t have significant influence to obligation rate.Keywords:Bond Rating, Accounting Factors, Non- Accounting Factors
PENGARUH PENERAPAN ANGARAN BERBASIS KINERJA DAN PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA PEKANBARU Sahri, Hasri Raka; Agusti, Restu; A, Alazhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to examine the effect of the application of Performance-Based Budgeting and Financial Performance Against Internal Control in the regional work units in the city of Pekanbaru. Research carried out on 32 working units in the city of Pekanbaru in 2015. The samples were used as respondents are taken using the method of sampling proposive. Each population represented by three respondents, namely the head SKPD, head of sub-department of finance and Head of Program. Questionnaires were distributed to 96 respondents, and successfully recovered the complete answer is obtained from 75 respondents. Data were collected from 75 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variable performance-based budget and the Internal Control effect on financial performance.Keywords: budgeting, control, and financial performance.
PENGARUH UKURAN KAP, FEE AUDIT, HUBUNGAN DENGAN KLIEN, KOMITMEN PROFESIONAL DAN PERSAINGAN ANTAR KAP, TERHADAP INDEPENDENSI KANTOR AKUNTAN PUBLIK (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan, Padang) Sukamdani, M.; ', Zirman; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The purpose of this research test the size of public accountant firm, audit fee, relations with client, profesional commitment and public accountant firm competition on the implementation of independence public accountant firm.The population of this research were the whole auditors who work in the public accountant firm in pekanbaru, medan, padang. And This research used 63 sample of questionnaires response from staff of public accountant firm in Pekanbaru, Medan, Padang.Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The research proves the size public accountant firm, audit fee, relations with client, professional commitment have significant influence to independence of public accountant individually. But public accountant firm competition at a significant level (>0,05) is contrary. Simlutaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable, the coefficient determination (R2) effect by all independent variable are 75,2% while the remaining 24,8% influence by other variables were not examined in this study.Keywords : independence, the size of public accountant firm, audit fee, client, commitment and competition
PENGARUH TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDITOR SEBAGAI MODERATOR (Study Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Medan) Marisa Fitria; Emrinaldi Nur DP; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study was conducted to see whether the time budget pressure, due professionalis care and ethics of auditors effect on audit quality and auditor dysfunctional behavior as a moderator, either directly or indirectly. The population in this study were all auditors working in Public Accounting Firm (KAP) and is listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) in 2011 in the city of Pekanbaru and Medan.The data used are primary data obtained through the questionnaire respondents (sample) studies that specifically collected by researchers to answer the research questions. Data analysis methods used for testing the hypothesis is multiple regression (multiple regression).The results showed that 1) Time budget pressure direct impact on audit quality. 2) Time budget pressure indirect effect, through moderation dysfunctional behavior auditors on audit quality. 3) Due professional care directly affects the quality of the audit. 4) Due professional care indirect effect through the moderation of dysfunctional behavior auditors on audit quality. 5) Ethics auditor has no direct influence on the quality of the audit. 6) Ethical no effect indirectly through the dysfunctional behavior of auditors to audit quality. 7) The coefficient of determination is 0.682 which shows the influence of independent variables used in the model study on audit quality as the dependent variable was 68.2% while the rest (31.8%) is explained by other variables not included in this research model.Keywords: Quality, Dysfunctional,Budget and Professional
PENGARUH MOTIVASI, LINGKUNGAN KERJA DAN NILAI SOSIAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK Senjari, Richa; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to examine the effect of motivation, work environment and social values on accountant students interest for choosing the profession as a public accountant.The research was conducted by taking a sample of 95 people from the Faculty of Economics from Riau University, National Islamic University and Riau Islamic University, class of 2009 to 2011, sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.Results of this study indicate that the economic motivationssignificantly affect accountant students interest in career choice as a public accountant. While variable labor market motivation, work environment and social values do not significantly influence the selection of a career as public accountants by accounting students. Coefficient of determination (R2) in this study was 0.115. This suggests that the effect of the independent variable on the dependent 11.50% and the remaining 88.50% is influenced by other variables.Keywords: Economic Motivation, Labour Market Motivation, Work Environment, social values and interest.

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