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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
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Articles 2,715 Documents
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PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESINALISME AUDITOR TERHADAP KINERJA AUDITOR DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERATING (Studi pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan) Alnoprika Muluk; Zirman -; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research examines the effect of competence, independency, and professionalism in auditors performance with an ethic of profession of moderating variable. The respondents in this research are auditors whom work in public accounting office in pekanbaru, batam and medan. The Amount of auditors that has been visited are 145 auditors from 29 public accounting offices. The method of sample determining is purpossive sampling method,meanwhile the method of data tabulation has been used by researcher is doubled regression and moderate regression analysis. The result shows that competence, independency, and professionalism influence significantly to auditors performance. The ethic of profession can be a moderate variable for professionalism, but it can't be a moderate variable for competence and independency.Keywords: competency, independency, professionalism, ethics, auditor performance.
PENGARUH SELF EFFICACY, KECERDASAN EMOSIONAL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT AUDITOR (STUDI EMPIRIS PADA KAP DI PEKANBARU, PADANG DAN BATAM) -, Suwandi; -, Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is to analyze the influence of self-efficacy, emotional quotient, obedience pressure and task complexity to auditor’s audit judgment. Using self-efficacy and emotional quotient as the internal factors and obedience pressure and task complexity as the external factors. Self-efficacy refers to the belief that a person has the capacity to organize and execute the course of action required to produce the desired outcome. Emotional Quotient refers to the ability to recognize and control own feeling in any confusing situation, while obedience pressure comes from department/company there were audited or high rank officers and from professional standards. Task complexity is defined as the numerous tasks that come continuously and confusing the auditor. This research used samples of auditor who works in public accountant office in Pekanbaru, Padang and Batam. This research used convenience sampling method. Research tool used questionnaire which was distributed to the auditors directly or by mail as much 80 and only 35 replayed. The analyzed method used in this research is multiple regression analysis by using SPSS (Statistical Product and Service Solution) 17. The result of this research showed that self-efficacy, emotional quotient, obedience pressure and task complexity affect the auditor’s audit judgment.Keywords: self-efficacy, emotional quotient, obedience pressure, task complexity, audit judgment.
PENGARUH PENGALAMAN AUDITOR, KOMPETENSI, RISIKO AUDIT, ETIKA, TEKANAN KETAATAN, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR DENGAN SKEPTISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING Meiko Eli Suhesti; Zirman -; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to find out the effect of auditor experience, competence, audit risk, ethics, adherence pressure, and gender to the accuracy of auditor's opinion, directly or indirectly, by using auditor professional skepticism as an intervening variable. The research was conducted in KAP Kota Pekanbaru  and KAP Medan City. The samples were obtained randomly as many as 79 respondents. The data were analyzed by using Partial Least Square (PLS) techniques with SmartPLS 2.0 M3 versions. The results showed that auditor experience did have a significant relation to the accuracy on giving opinion. Secondly, competence did have a significant relation to the accuracy on giving opinion. Third, audit risk did have a significant relation to the accuracy on giving opinion. Fourth, ethics did have a significant relation to the accuracy on giving opinion. Fifth, adherence pressure did have a significant relation to the accuracy on giving opinion. Sixth, gender did have a significant relationship to the accuracy of auditor's opinion. From the indirect test, the result showed that the variable of auditor’s professional skepticism was able to strengthen the competence relation and situation of the accuracy of auditor’s opinion. In the other hand, the variable of auditor's professional skepticism was not able to strengthen the relationship of ethics and pressure to the accuracy of auditor's opinion.Keywords: Auditor Experience, Audit Risk, Ethics, Adherence Pressure, Auditor Professional Skepticism
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA JURUSAN AKUNTANSI UNTUK BERKARIR DIBIDANG PERPAJAKAN (Studi Empiris pada Universitas Riau, UIN Sultan Syarif Kasim, Universitas Islam Riau, dan Universitas Lancang Kuning) Putri, Rahmalia Prima; -, Zirman; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze and gets empirical prove of perception, motivation, financial awards, professional recognition, and labour market concideration toaccounting students’ interest in taxation field. Respondents in this researchis accounting students fromRiau University, Islamic State University Sultan Syarif Kasim, Riau Islamic University and Lancang Kuning University. The sampling is selected using purposive sampling,data collection method using a questionnaire with the number of sample of this research was 260 students. This research is a quantitative model with data analysis methods includevalidity, reliability, normality test, classical assumptions: heteroscedasticity and multicollinearity, test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that perception, financial awards, and professional recognition influence accounting students’ interest in taxation field. Other while, motivation and labour market concideration have no influence accounting students’ interest in taxation field.Keywords: perception, motivation, financial awards, professional recognition, labour market concideration, accounting students’ interest in taxation field.
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIVITAS ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan) Ulfa Afifah; Ria Nelly Sari; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and moderate regression analysis. The result shows that the role conflict, role ambiguity, negatively and significantly influence auditor performance. Self-efficacy and sensitivity of professional ethic positively and significantly influence auditor performance. Emotional quotient can be a moderating variable to role conflict, self-efficacy, sensitivity of professional ethics, but it cannot be a moderating variable for role ambiguity.Keywords: role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, emotional quotient, auditor performance
PENGARUH MOTIVASI KUALITAS DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) DENGAN KEPRIBADIAN INDIVIDU SEBAGAI VARIABEL MODERATING Salman Husin; Muhammad Rasuli; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze and provide empirical evidence about the effect of quality and economic motivation toward accounting student’s interest to take a part in Education of Accounting Profession (PPAk) Program with individual personality as a moderating variable. The sample in this study were 79 respondents. The data in this paper is data obtained directly from the respondent or the original source in the form of a questionnaire. The sampling technique using non-probability sampling method in the form of purposive sampling and convenience sampling. The analysis technique used is multiple regression analysis, the moderating variables using the interaction test is often referred to as Moderated Regression Analysis (MRA). The results of multiple regression test shows the effect of quality motivation variable testing involves moderating variable that individual personality, significant positive effect on the dependent variable of accounting student’s interest to follow PPAk Program with a significance level of 0.000 <0.05. The results of testing the effect of economic motivation variables involving individual personality moderating variables significantly influence the student’s interest to follow PPAk visible of significant results are smaller than the significance level, ie 0.023 <0.05. The results of testing the effect of quality motivation variable and economic motivation and interactions involve moderating variables (X1 * X3) and (X2 * X3) that the results do not affect siginfikan. Test F, simultaneously motivation variable quality, economic motivations and Individual Personality together can affect student’s interest to follow2 JOM FEKON Vol. 2 No. 1 Februari 2015 PPAk Program. Adjusted R2 of 0.289 or (28.9%). It’s shows that the percentage contribution of the influence of the independent variables (quality motivation and economic motivation) on the dependent variable (interest PPAk Program) by 28.9% to involve moderating variables (individual personality) and the interaction between quality motivation and individual personality. While the remaining 71.1% influenced or explained by other variables not included in this research model.Keywords: accounting student’s interest to follow the Education of Accounting Profession (PPAk) Program, quality motivation, economic motivation, and individual personality as a moderating variable.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2012 Zaki Rifki; Zulbahridar -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the effect of profitability (ROA), solvency (DER), the reputation of the Public Accounting Firm (KAP), corporate ownership and firm size on audit delay in the trading company. The population in this study are the trading company in Indonesia Stock Exchange (IDX) as many as 36 companies. Observation period is 2011 to 2012. Technique used to determination sample is purposive sampling method, where the sample is determined by certain criteria. Based on the criteria, then there are 30 sample companies. While to analysis the data is using multiple regression analysis. The results of the research are Return on Assets (ROA) and ownership status (Foreign/Domestic) have a significant impact on audit delay. It can be seen from the t value is greater than t - table. Whereas the Debt to Equity Ratio, Public Accounting Firm Reputation and size of the company does not have a significant impact on audit delay. It can be seen from the t value is smaller than the t-table then the independent variable has no effect on the dependent variable.Keywords: Profitability (ROA), Solvency (DER), Reputation Public Accounting Firm (KAP), Corporate Ownership and Firm Size, Audit Delay
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA, INFORMASI KERJA YANG RELEVAN, DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kabupaten Bintan) Dian Erma Dewi; Yusrarlaini -; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the effect of budget participation on managerial performance with job satisfaction, job relevant information, and motivation to work as a moderating variable in SKPDs Bintan regency. The population in this study is the work units (SKPD) in Bintan regency government environment. The number of sectors in the district as much as 38 SKPDs Bintan consisting of 14 Department, 8 Agency, Office 1, 2 Secretariat, 1 General Hospital, 1 Inspectorate, 10 districts, and 1 Civil Service Police Unit. In this study were taken 26 SKPDs, the entire Department, Agency, Office, Hospital, Inspectorate, and the Civil Service Police Unit as a sample of 104 people. The research data collection using the method using a questionnaire survey. Analysis of the data in this study using the tools of SPSS software version 17. The results showed that the budgetary participation influence on managerial performance with job satisfaction, job relevant information, and motivation to work as a moderating variable.Keywords: Budgetary Participation, Job Satisfaction, Relevant Information, Motivation, and Managerial Performance.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, OPINION SHOPING, KESULITAN KEUANGAN, AUDITOR CLIENT TENURE, KUALITAS AUDIT TERHADAP OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN PARAGRAF PENJELAS (GOING CONCERN) Rivelino, Dhani Yudhi; Sari, Ria Nelly; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Indonesia's economic problems a few years led many companies to Property & Real Esatate experienced instability due to the influence of the global financial crisis, causing substantial doubt on the ability of companies (Unqualified opinion report with explanatory paragraph/Going Concern). Substantial doubt consists of two problems, namely financial issues and problems in the operation of the company. So the purpose of this study was to determine the effect of opinion audit last year, shoping opinion, financial distress, the client auditor tenure, audit quality on wtp audit opinion with an explanatory paragraph on company property and real estate in Indonesian stock exchange. The population of this research is company property and real estate in Indonesian stock exchange. Sampling by purposive sampling, and obtained 22 corporate data into a sample for the study year 2010-2011. The method used is descriptive analysis and logistic regression analysis using SPSS (Statistical Package for Social Science) 20. From the analysis show that opinion audit last year significantly affect on Unqualified opinion report with explanatory paragraph/Going Concern). While the quality of the audit, opinion shopping, financial distress, the client auditor tenure no significant effect on (Unqualified opinion report with explanatory paragraph/Going Concern). Keywords: Opinion Audit Last Year, Opinion Shopping, Financial Distress, Auditor Client Tenure, Audit Quality.
PENGARUH PENERAPAN ANGGRARAN BERBASIS KINERJA, SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA SKPD PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Rinda Permata Sari; Kennedy -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to prove the effect of Application of Performance-Based Budgeting to performance SKPD Riau province, then Effect of System of Financial Management Information on the performance of skpd Riau province, and the Effect of Quality of Human Resources to performance SKPD Riau province. The population in this study is the Regional Working Units (on education) in the Riau provincial government on education in 38 provinces comprising Region 1 Secretariat Riau, Riau Province Inspectorate 1, 1 Secretary DPRD Riau, Riau KORPRI 1 Secretary, Civil Service Police Unit 1, 2 Hospital (Hospital and RSJ), Agency 14, and 17 Department. Samples from this study are echelon III and IV at Department and Agency of Riau Province by 86 people. Analysis of the data in this study using tools SPSS software version 17. The results showed that the Application of Performanced-Based Budgeting, System of Financial Management Information, and Quality of Human Resource affect the Performance SKPD Riau province.Keywords: Performanced-Based Budgeting, financial, System of Financial Information area, Performanced and Human Resource to Performanced.

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