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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,715 Documents
 160   161   162   163   164 
PERAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP HUBUNGAN FRAUD DIAMOND DAN PENDETEKSIAN FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Meliana Sugita; Edfan Darlis; Rofika Rofika
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

The purpose of this study is to determine the role of the audit committee in moderating the fraud diamond relationship to the detection of financial statements fraud. This research uses financial targets, ineffective monitoring, change in auditors and change in director in perspective of fraud diamond as independent variable. Dependent variable in this research is financial statement fraud and audit committee as moderation variable. Samples used in this study are 91 manufactured companies that listed in Indonesia Stock Exchange during the period 2014-2016. The types of data used are secondary data, in the form of annual reports of companies listed on the IDX during the period 2014-2016. The sample is determined by using purposive sampling method. Analysis of data is carried out using moderate regression analysis with the aid of SPSS version 21 computer program.The result of hypothesis testing showed that audit committee is able to moderate the relationship of financial targets and ineffective monitoring toward financial statement fraud. However, the audit committee is not able to moderate the relationship of change in auditor and the change in director toward financial statement fraud.Keywords: Financial Statement Fraud, Financial Targets, Ineffective Monitoring, Change in Auditor, Change in Director,and Audit Committee.
PENGARUH SOSIAL EKONOMI ISTRI TERHADAP TINGKAT FERTILITAS DI KOTA PEKANBARU Agustia, Theresia; Harlen, Harlen; Rahmita, Rahmita
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 aims to determine how much influence the level of wife education, wife's wife status, wife's first marriage age, and the length of use of the wife's contraceptive device to the fertility level in Pekanbaru City. This research use sampling method then selected 100 person sample or respondent. The analysis method used in this research is multiple linear regression with SPSS 21.0 application. Based on the results of multiple linear regression test showed that fertility value in Pekanbaru City influenced by wife education level, wife work status, wife marriage age, and duration of contraceptive usage. The simultaneous regression coefficient (F test) shows that overall independent variable, wife education level (X1), wife's wife status (X2), wife's first marriage age (X3), and length of wife contraceptive use (X4) have significant effect to variable bound fertility (Y) in Pekanbaru City as evidenced by the value of F arithmetic greater than F table. From t test result partially indicate that t count of wife education level, wife work status, wife marriage age, and duration of wife contraception use significantly influence to fertility proved with probability value t count smaller than significant level.Keywords : Fertility, Level of Wife Education, Wife's Working Status, Wife's First Marriage, and Old Use of Wife's Contraception
PENGARUH AKUNTABILITAS, GENDER, DAN PENGALAMAN KERJA AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL MODERASI Natasha Amelia Rosyadi; Kennedy Kennedy; Mudrika Alamsyah Hasan
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 aimed to obtain empirical evidence about the influence of accountability, gender, auditor work experience and knowledge to the extent of quality of auditor’s works. It is also predicted that knowledge moderate the relationship between accountability, gender, auditor work experience with quality of auditor works’s. This study used primer data with quitonaiers. The population of this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru, Padang and Medan. By using purposive sampling method, from 100 quitonaiers, 17 was not back and 14 quitonaiers did not used, so 68 auditors were selected as a sample. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The results of analysis showed that accountability, gender, auditor work experience, accountability after moderated with knowledge and auditor work experience after moderated with knowledge significantly influence to the extent of quality of auditor’s works. Meanwhile, the results of analisys also showed gender after moderated with knowledge had not significantly affected the extent of quality of auditor’s works with thitung -1,957 and it belowed ttabel 1,995 and signification value 0,355.Keyword : quality of auditor’s works, accountability, gender, auditor work experience, knowledge
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Aisyah Putri Rasyidin; Nasrizal Nasrizal; Lila Anggraini
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 aims to examine the effect of liquidity, leverage, firm size, and independent commissioner against tax aggressiveness in mining and agriculture companies listed in the Indonesia Stock Exchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agriculture companies listed in the Indonesia Stock Exchange during 2013-2016. Selection of the sample using purposive sampling method in which the population of 64 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that liquidity no effect on the tax aggressiveness with significant value of 0,625, leverage no effect on the tax aggressiveness with significant value of 0,899, profitability has negative effect on the tax aggressiveness with significant value of 0,02, firm size no effect on the tax aggressiveness with significant value of 0,754, and independent commissioner has negative effect on the tax aggressiveness with significant value of 0,032. The coefficient of determination in this study 0,200 shows that 20% of the variations that occur in the tax aggressiveness is affected by liquidity, leverage, profitability, firm size, as well as independent commissioner and the remaining 80% is influenced by other variables not included in this research.Keyword : Liquidity, Leverage, Profitability, Firm Size, Independent Commissioner, and Tax Aggressiveness.
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016) Yurisa Ratnasari; M Rasuli; Al Azhar L
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 research aims to determine the effect of firm size, audit committee and audit tenure to the acceptance of audit delay with public accounting firm’s reputation as a moderate. The samples of this research are mining companies which listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. The population of this research are 38 companies. Based on purposive sampling method, the total of final samples are 114 samples. Analysis of data is carried out using multiple regression method with the aid of SPPS version 17 computer program. The result of this research before moderating show that firm size and audit tenure are significant influence on audit delaywith significance level of 0,001 and 0,005.While audit committee has no effect on audit delaywith significance level of0,315. Public accounting firm’s reputation proved to moderate the effect of firm size on audit delay with significance level of 0,003. While Public accounting firm’s reputation do not give contribution to affect audit committee and audit tenure to minimize audit delay, with signification levels of 0.369 and 0.295.keywords : audit delay, firm size, audit committee, audit tenure, public accounting firm’s reputation
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, UKURAN DEWAN KOMISARIS, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL P ERUSAHAAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Windy Wulandari; Azwir Nasir Azwir Nasir; Eka Hariyani
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 research was examined the influence of Firm Size, Firm Age, Independent Commisaries Board, Profitability And Leverageto CSR Disclosure. The population in this study are all BUMN Companies listed in Bursa Efek Indonesia in years 2013-2015. This research is included in quantitative research. The type of data used in this study is secondary data from financial statement of the aforementioned BUMN Companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total sample in this study are 17 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this study showed that Firm Size affects CSR Disclosure with significant value 0,000, Firm Ageaffects CSR Disclosure with significant value 0,005, Independent Commisaries Boardaffects CSR Disclosure with significant value 0,035, Profitability affects CSR Disclosure with significant value 0,002 and Leverage affects CSR Disclosure with significant value 0,009. So the conclusion of this research is all hypothesis presented acceptable.Keywords : CSR Disclosure, Firm Size, Firm Age, Independent Commisaries Board, Profitability, Leverage
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN DAN KOMITEMEN ORGANISASI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir) Dedi Irawan; Novita Indrawati; Adhitya Agri Putra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

The purpose of this research was to identify and analyze about The Effect Of Information Technology Utilization, Human Resources Quality, Acounting Internal Control and Comitmen Organisation to the reliability of financial reporting. This study was conducted in OPD Rokan Hilir. Data used in this research is primary data with questionnaire as instrument. The method used in sample selection is sensus sampling. The number of samples in this study was 81 respondents. Hypothesis test used in this research is statistical t test. Data analysis technique used in this research is multiple linear analysis using Statistical product and service solution (SPSS) version 20.0. The results show that Information Technology Utilization, Human Resources Quality, Acounting Internal Control and Comitmen Organisation have a positive effect to the reliability of financial reporting.Keywords : Information Technology Utilization, Human Resources Quality, Acounting Internal Control,Comitmen Organisation, reliability offinancialreporting.
PENGARUH GENDER, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, KEAHLIAN AUDITOR DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Empiris pada Perwakilan BPKP Provinsi Riau) Indriarta Hidayatunissa; Hardi Hardi; Volta Diyanto
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 research aims to determine the effect of gender, auditor experience, task complexity, auditor expertise and compliance pressure on audit judgment at BPKP Riau Province. The data collection of this research was using questionnaire method that distributed to 98 auditors working at BPKP Riau Province. The numbers of auditors who became research sample were 70 auditors. Data analysis techniques used in this research was multiple linear regression analysis using SPSS 20 as data processing software program. The result of this research show that there is a significant relationship among gender, auditor experience, task complexity, auditor expertise and compliance pressure on audit judgment. The coefficient of determination (R²) shows that gender, auditor experience, task complexity, auditor expertise and compliance pressure simultaneously giving effect on audit judgment amounted to 72%. While the remaining 28% is influenced by other independent variable that are not observed in this research.Keywords : Gender, Auditor Experience, Task Complexity, Auditor Expertise and Compliance Pressure, Audit Judgment
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING Saputri, Eliza; Basri, Yesi Mutia; Nur Azlina, Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aims to analysis the factors that affect the value of financial reporting information local government with internal control system as a moderating variable. The study was conducted on 29 OPD located in Kampar regency in 2017. The sample used as the respondents was taken by using purposive sampling method. The Questionnaires distributed to 87 respondents, and successfully collected again with complete answers obtained from 75 respondents. The analysis tool used in this research is moderated regression analysis (MRA). The results of the tests show that the quality of human resources, utilization of information technology, and organizational commitment affect on the value of local government financial reporting information directly. While the supervision of regional finance does not affect on value of local government financial reporting information. The internal control system does not moderate affect of the Quality of Human Resources, Utilization of Information Technology, Local Financial Supervision, Organizational Commitment in the field of accounting to the Value of Local Government Financial Reporting Information.Keywords : Quality of Human Resources, Utilization of Information Technology, Local Financial Supervision, Organizational Commitment, Internal Control System, Value of Local Government Financial Reporting Information.
PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN DAN FEE AUDIT TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Real Estate & Property Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2016) Emrinald Emrinald; Rheny Afriana
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 research aims to analyze the influence of audit opinion, change of management and audit fee to auditor switching with financial distress as moderating variable. This research used purposive sampling method to get the sample for this research. The sample is a real estate and property companies which is listed on the Indonesia Stock Exchange (idx) in 2011-2016. For analysis the hypothesis of these variable is using logistic regression and moderated regression analysis (MRA). The test equipment used is a statistics program Statistical Package for Social Science (SPSS). The data used in the form of the companies financial reports contained on the website such as: Indonesian Capital Market Directory (ICMD), sharesOK and http://www.idx.co.id. The results of this research show that variable change of management and audit fee affect the auditor switching while variable audit opinion has no effect to auditor switching. Variable audit fee affect the auditor switching with financial distress as moderating variable while variable audit opinion and change of management has no effect to auditor switching with financial distress as moderating variable.Keywords : Auditor Switching, Audit Opinion, Change of Management, Audit Fee and Financial Distress

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