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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
 169   170   171   172   173 
UJI PENGARUH PRAKTIK AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN MODERASI FEE AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Tahun 2014-2016)’’ Dinda Niagara Ermaja; Emrinaldi Nur DP; Rheny Afriana Hanif
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 examine the influence of auditor switching, audit delay, and audit timeliness to integrity of financial statement with fee audit as a moderating variable. This research use auditor switching, audit delay, and audit timeliness as independent variable. Dependent variable in this research is integrity of financial statement and fee audit as a moderating variable. Data used in this research are collected from financial statement of manufacturing companies listed in IDX. The population of this research comprise of manufacturing companies basic and chemical industry sector, listed in Bursa Efek Indonesia during the period of 2014-2016 a total of 32 companies with 96 unit of samples. The samples are determined using purposive sampling method. Analysis of data is carried out using logistic regression method and moderated regression analysis with the aid of SPSS version 21 computer program.The results of hypotesis testing showed that auditor switching and audit delay have an influence to integrity of financial statement. But,audit timeliness does not have an influence to integrity of financial statement. Auditor switching and audit delay have influence to integrity of financial statement with fee audit as a moderating. But, audit timeliness does not have influence to integrity of financial statement with fee audit as a moderating.Keywords : Auditor switching, audit delay, audit timeliness, fee audit, and integrity of financial statement
PENGARUH UKURAN PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT DELAY DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, danTransportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2016) Mutiara adhilla Damanik; Hardi Hardi; Elfi Ilham
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 research is to examine the effect of Firm Size, Kap Size to Audit Delay with Auditor Industry Specialization as moderating variable. The population is all infrastructure, utility and transportation companies listed in Bursa Efek Indonesia in years 2015-2016. This research is included in quantitative research. The type of data used in this research is secondary data from financial statement of the aforementioned infrastructure, utility and transportation 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 of samples is 28 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this research showed that Firm Size affects Audit Delay with significant value 0,040, KAP Size affects Audit Delay with significant value 0,000, Firm Size affects Audit Delay after moderated Auditor Industry Specialization with significant value 0,000 and KAP Size affects Audit Delay after moderated Auditor Industry Specialization with significant value 0,010. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Audit Delay, Firm Size, KAP Size, Auditor Industry Specialization
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, ASIMETRI INFORMASI DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Rizke Maulina; Nasrizal Nasrizal; 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

The purpose of this research is to know the affect of size of company, leverage, information asymmetry, and bonus compensation to earnings management of manufacturing company listed in Indonesia Stock Exchange (BEI) year 2015-2016. The earnings management as the dependent variable in this study is measured by the proxy of discretionary accruals. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2015-2016 as many as 143 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 87 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS application. After data processing, the result of the research shows that size of company and bonus compensation affect earnings management. But leverage and information asymmetry does not have an affect to earnings management. The adjusted R Square of 0,277 means that the contribution of independent variables (size of company, leverage, information asymmetry, and bonus compensation) to the dependent variable (earnings management) is 27,7% while the remaining 72,3% influenced by other variables not included in this study.Keywords : Earnings Management, Size Of Company, Leverage, Information Asymmetry, Bonus Compensation
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN DAN KECUKUPAN ANGGARAN SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau) Rikotavia Sinuhaji; Nur Azlina; Rusli Rusli
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 (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with leadership style as moderating variable, and (3) The effect of budgetary participation on managerial performance with budget adequacy as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the leadership style variable 0.006 < 0.05, which means that H2 accepted, and budget adequacy variables 0.000 < 0.05, which means the H3 accepted. The results showed budgetary participation, leadership style, and budget adequacy has effect on managerial performance.Keywords : budgetary participation, managerial performance, leadership style, and budget adequacy.
PENGARUH PENGALAMAN AUDITOR, TIME BUDGET PRESSURE, AKUNTABILITAS DAN KOMPLEKSITAS TERHADAP KUALITAS AUDIT (Studi Empiris BPKP RI Perwakilan Provinsi Riau) Rizka Rakhmawati; Rita Anugrah; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research aimed to determine the influence of Auditor Experience, Time budget pressure, Accountability And Complexity Towards, Audit Quality at Audit Board Of the Republic Of Indonesia/ BPKP-RI Riau Province. The Population used was auditors who worked at the development and audit agency of the Republic Of Indonesia/ BPKP-RI in Pekanbaru totaling 36 auditors, with samples obtained many as 30 auditors, using sampling census sampling technique. The tool used statistical test is Statistical Product and Service Solution (SPSS) ver. 21. Windows and Microsoft Excel 2010. Result of research showed that: 1) auditor experience has significant effect on audit quality, 2) time budget pressure has significant effect on the audit quality, 3) accountability has significant effect on the audit quality, and 4) complexity has influence significant to audit quality.Keywords : Audit Quality, Auditor Experience, Time Budget Pressure, Accountability, Complexity.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Trade, Services and Investment Yang Terdaftar Di Bursa Efek Indonesia 2014-2016) Raja Multi Konvokesen Adiman; Enni Savitri; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aims to examine: 1) the effect of profitability on timeliness of financial reporting, 2) the influence of leverage on timeliness of financial reporting, 3) the effect of firm size on timeliness of financial reporting, 4) the influence of outsider ownership on timeliness of financial reporting, 5) the effect of auditor’s firm reputation towards timeliness of financial reporting. The population used in this study is all trade, services, and investment company listed in Indonesia Stock Exchange in 2014-2016. Samples were determined by using purposive sampling method and obtained sample of 78 companies. The type of data used in this study is secondary data. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) profitability influences on timeliness of financial reporting, 2) leverage has no effect ontimeliness of financial reporting, 3) firm size influences ontimeliness of financial reporting, 4) outsider ownership influences on timeliness of financial reporting, 5) auditor’s firm reputation influences on timeliness of financial reporting.Keywords : Profitability, Leverage, Firm Size, Outsider Ownership, Auditor’s Firm Reputation, Timeliness of Financial Reporting.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) BR Panggabean, Risa Mewanda; Zirman, Zirman; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aimed to determine the influence of size, leverage, profitability, capital intensity ratio, inventory intensity ratio and independent commissioner ratio to the Effective tax rate (Empirical Study on Manufacturing Companies listed in Indonesia Stock Exchange 2014-2016). This study using purposive sampling technique in which study took company file manufacture listed on the Stock Exchange in the period 2014-2016. The population is research were 144 companies with a selected sample of the sample is based on researchcriteria as many as 171 companies sampled. Multiple regresion is used to test the hypothesis. After it was tested by using SPSS version 22. The results of this study declare that the size has a impact on the effective tax rate at P<0,05 (P=0,010), leverage has a impact on the effective tax rate at P<0,05 (P=0,002), and capital intensity ratio has a impact on the effective tax rate at P<0,05 (P=0,049). While profitability has doesn’t impact on the effective tax rate at P<0,05 (P=0,948) , inventory intensity ratio has doesn’t impact on the effective tax rate at P<0,05 (P=0,197) , and independent commissioner has doesn’t impact on the effective tax rate at P<0,05 (P=0,658). Adjusted R Square shows the value of 0,123. It means that 12,3% 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, Corporate Size, Leverage, Profitability, Intensity of Fixed Assets, Inventory Intensity Ratio and Independent Commissioner
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, BUDAYA ETIS ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP FRAUD (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIAK) Arnila, Tia; Basri, Yesi Mutia; Desmiyawati, Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to test and prove empirically influence the Effectiveness of Internal Control, Organizational Commitment, Ethical Culture Organization And Adherence to Accounting Rules Against Fraud (Empirical Study at the Organization of Regional Devices Siak District). The population in this research is all the existing OPD in Siak Regency in 2018. While the sample in this research is the OPD in siak district as much as 29 OPD. sampling technique using purposive sampling technique. Each OPD will be distributed as many as 5 questionnaires shown to the head of service, PPTK, head of the field, head of subsection finance and treasurer in Siak District so that the number of respondents in this study as many as 145 respondents. Data analysis method used is multiple analysis method with SPSS version 21.0. The results of the research show that the effectiveness of internal control, organizational commitment, organizational ethical culture and compliance with accounting rules have a significant negative effect on Fraud.Keywords: Effectiveness of Internal Control, Organizational Commitment, Organizational Ethical Culture, Adherence to Accounting Rules and Fraud
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSFEKTIF FRAUD TRIANGLE PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR (Studi Empiris Pada OPD Kabupaten Kampar Tahun 2018) Hasanah, Wirdatul; Basri, Yesi Mutia; Desmiyawati, Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aims to explore the perceptions of government officials in Kampar regency government about the tendency of fraud in the government sector and the factors that influence it. In this study the factors used that can effect the occurrence of fraud are the factors of law enforcement, the effectiveness of Internal control system, leadership style, compensation suitability and organizational commitment. Population In this study is the organization of regional devices (OPD) contained in Kampar district. while the sample set by researchers In this study is the OPD in Kampar district as many as 30 OPD. sampling technique using purposive sampling. data collection is done by using questionnaire method. each OPD will be distributed as many as 5 questionnaires addressed to the Head of the Office, PPTK, financial sub-head, head of finance and treasurer of the financial section of each OPD in Kampar district so the number of respondents In this study were as many as 150 respondents. method of data analysis used is method of multiple regression analysis through software software SPSS 21,0 msi. The results of this study can be concluded that law enforcement, system effectiveness Internal control, leadership style, compensation suitability and organizational commitment have a significant negative effect on the tendency of fraud in the organization of Kampar district area.Keywords : Factors Affecting Financial Statement Fraud In Fraud Triangle Perspective.
PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Septhea Dwi Pratiwi; Enni Savitri; Supriono Supriono
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) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.

Page 171 of 272 | Total Record : 2715

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