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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
 58   59   60   61   62 
PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, MAHASISIWA AKUNTANSI, DAN MAHASISIWA PPaK TERHADAP ETIKA PROFESI AKUNTAN Jefri Sri Indang Susilowati; Rita Anugerah; 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 examines the perception of Public Accountants, Accounting Educators, Students and Student Accounting PPAk to ethical accounting profession. This study uses a survey of Certified Public Accountants in the city of Pekanbaru, Accounting Educators, Students of Accounting at the University of Riau and Riau Islamic University and University Students PPAk in Riau. The data used is primary data collection method of data using questionnaires. Data analysis methods used in this study using independent sample t-test with SPSS version 17.0.This study examined the perceptions of public accountants, accountants educators, students and student accounting PPAk to the principles of professional ethics accountant represented by eight principles: responsibility of the profession, the public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behavior and technical standards. Based on the test results show that: first, there is a significant difference in perception between public accountant with accounting educators, where the mean value of public accountants is 106.9200 higher than accountants educators is 98.1538. Secondly, there is a significant difference in perception between public accountant with accounting students to ethical accounting profession, seen from the mean value of the two groups is known that the mean value of Certified Public Accountants is higher than the mean 106.9200 Accounting Students is 90.1615.Third, there is a significant difference in perception between public accountant with PPAk students to ethical accounting profession, the difference Judging from the mean value of the two groups is known that the mean value is 106.9200 Public Accountant higher than the mean accountant educators is 97.0000. Fourth, there are significant differences in perceptions between educators and students accountancy accountant Judging from the mean value of the two groups is known that the mean value accountant 98.1538 educators are higher than the mean accounting student is 90.1516. Fifth, there are no significant differences in perceptions between educators and students PPAk accountants against ethics accounting profession, but judging from the mean value of the two groups is known that the mean nilia accountant 98.1538 educators are higher than the mean of students PPAk is 97.0000. Sixth, there are no significant differences in perception between accounting students with student PPAk to ethics accounting profession, but judging from the mean value of the two groups is known that the mean value accounting educators that is higher than the mean 98.1538 accounting student is 90.1516.Keywords: Perception, code of professional conduct accountants, public accountants, accountants, accounting student, student PPAk.
PENGARUH KOMPETENSI APARATUR PEMERINTAH DAERAH, PENERAPAN AKUNTABILITAS KEUANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) Egrinaen Mauliziska Nugraheni; Amries Rusli Tanjung; Susilatri -
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 observe the effect of the competence of local government officials, the application of financial accountability, utilization of information technology and compliance with regulations on performance accountability of government agencies (AKIP). The sample used in this study is the Head of Department, Chief Financial Officer, and Chief Financial sub-sections contained in 29 SKPD’s Pekanbaru City. Analysis of research on is use of multiple linear regression equation is with SPSS (Statistical Product and Service Solutions). The result showed competence of the Local Government Reform affect the performance of Local Government Agencies. Applications of Financial Accountability affect the performance of Local Government Agencies. Utilization of Information Technology has no effect on the Performance of Local Government Agencies. Adherences to Laws do not affect the performance of Local Government Agencies.Keywords: Competence of the Local Government Reform, Applications of Financial Accountability, Utilization of Information Technology, Adherences to Laws, performance of Local Government Agencies.
PENGARUH ASIMETRI INFORMASI, SISTEM PENGENDALIAN INTERN, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK SWASTA DI KOTA PEKANBARU) Frilia, Figna; Agusti, Restu; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

The purpose of this research was to examine the influence of information asymmetry Effect, Internal Controls, and Conformity Compensation Against the tendency of accounting fraud (Empirical Study on Private Bank in the city of Pekanbaru). The population in this research is the banking companies in the city of Pekanbaru in the period 2014 to the characteristics of banks that have not yet incoming the stock exchange. The sampling method in this research using the census method that looked at all objects studied by administering questionnaires as many as 3 people for each bank, assuming 1 for the marketing of credit, 1 for the internal control division, and 1 for staff / employees of the accounting division. Stastical methods used to test the research hypothesis is multiple regression using SPSS 17 software. The results of this research shows that information asymmetry has significant effect on tendency of accounting fraud. Internal Control System has not significant effect on tendency of accounting fraud. Conformity compensation has significant effect on tendency of accounting fraud.Keywords: asymmetry of information, internal control, conformity compensation, the tendency of accounting fraud
Pengaruh Return On Asset, Sales Growth, Asset Growth, Cash Flow, Dan Likuiditas Terhadap Dividend Payout Ratio Perusahaan Perbankan Di Bursa Efek Indonesia Tahun 2009 - 2013 Poernawarman -; Kamaliah -; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This study aims to determine the effect of ROA on Dividend Payout Ratio on Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of the Sales Growth Dividend Payout Ratio on Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of the Asset Growth Dividend Payout Ratio on Banking company Listed in Indonesia Stock Exchange, to determine the effect of the Cash Flow Dividend Payout Ratio on Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of the Dividend Payout Ratio Liquidity in Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of ROA , Sales Growth, Asset Growth, Cash Flow and Liquidity together against Dividend Payout Ratio on Banking Companies listed on the Indonesia Stock Exchange. The population in this study are all companies belonging to banking in Indonesia Stock Exchange (IDX). In accordance with the IDX publication shows that the number of listed companies in the period 2009-2013 a number of 45 issuers. In this study, the selected sample is 15 banking company incorporated in a row during 2009-2013 in Indonesia Stock Exchange. Analysis of the data used to test for normality, classic assumption test, F test, t test and the coefficient of determination. The results showed a significant effect on the Return On Parliament on Commercial Banks in IDX. Thus, Hypothesis 1. The results showed that SG significant effect on the House on Commercial Banks in IDX. Thus, Hypothesis 2 is acceptable. The results showed that AG significantly influence the House on Commercial Banks in IDX. Thus, Hypothesis 3 is acceptable. The results showed that the CF significantly influence the House on Commercial Banks in IDX. Thus, Hypothesis 4 is acceptable. The results showed that CR significantly influence the House on Commercial Banks in IDX. Thus, Hypothesis 5 is acceptable. From the test results simultaneously known that the independent variables simultaneously have a significant influence on the House of Commercial Banks companies in IDX.Keywords: Return on Assets, Sales Growth, Asset Growth, Cash Flow, Liquidity and Dividend Payout Ratio.
PENGARUH PERSEPSI PENERAPAN PASAL 6 AYAT 1 HURUF a UU NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK (SYARAT PENDIDIKAN) TERHADAP MOTIVASI, OPTIMISME DAN PERENCANAAN KARIR MAHASISWA JURUSAN AKUNTANSI Ertanto, Veven; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study aimed to axamine the effect of the perception of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) on motivation, optimism and career planning accounting majors to be professional public accountan in the future. This research took a Population from accountancy student, Economic Faculty from Riau University, State Islamic University of Sultan Syarif Kasim, and Lancang Kuning University 2009-2012. Meanwhile the sample in this study were accounting students with criteria that was still active as a students, has received a course of audit concentration and heard of a Public Accounting Act No.5 of 2011, so that the number of accounting students who fit these criteria above totals 300 respondents. Samples based on the quota method sampling. Data of this research is then processed using simple regression linear method, over statistics Application SPSS 17. The results of this study indicated that the application of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) significantly effect the motivation and career planning student accounting. Whereas application of article 6 paragraph 1 letter of a Public Accounting Act No.5 of 2011 no effect significantly to optimism student accounting. These results explain that the regulation of public accountants effect on student motivation by 71,2%, optimism by 19,2% and career planning by 67,4% while the rest is influenced by other factors.Keywords: Motivation, Optimism, Career Planning, Public Accounting Act
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Muhammad Nobel Darmansyah; Restu Agusti; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Budget (budget) is based approach to performance, which is a budget system that promotes the achievement of the work or the output of the cost allocation plan or the specified input. Based approach to performance, budgets prepared to be at a certain target to be achieved in one fiscal year. The purpose and this study was to examine the effect on the performance characteristics of the budget objectives of local government officials in IndragiriHulu.The population in this study is that local government officials under the Regional Secretary Indragiri Hulu, namely offices located in Indragiri Hulu, amounting to 15 offices and a total sample of 60 respondents. The sampling technique in this research is purposive sampling technique to sample the selection of certain considerations, these considerations are based on interests or research objectives of this study was to test the hypothesis using multiple linear regression analysis. The independent variable in this study is the participation of the budget, the budget goal clarity, feedback budgets, budget evaluation, and difficulty budgetary purposes. While the dependent variable is the performance of local government officials. Based on the results of the calculation of the value of coefficient of determination (R2) obtained value of R Square of 0532. This shows that the influence of the independent variables simultaneously on the dependent variable is equal to 53.2%, while the remaining 46.8% is influenced by other variables that are not included in this study. Hypothesis testing results show that the variable budget participation, feedback budgets, budget evaluation, and difficulty budgetary purposes signikan effect on performance variables. While the budget goal clarity variables no significant effect on performance variables.Keywords: Participation budget, budget goal clarity, feedback budgets, budget evaluation, difficulty budgetary purposes, the performance of local government officials.
PENGARUH INTENSITAS KOMPETISI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA ORGANISASI DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Asuransi di Kota Pekanbaru) Nicky Fiolita; Desmiyawati -; Rizka Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study examine the effect of intensity of competition, perceipt environmental uncertainty of organizatinal performance which is mediated by the characteristics of management accounting information systems as mintervening variable. The populationwas all the insurance companies in Pekanbaru. The sample of this research was the manager of an insurance company with a sample size of 53 managers. Collection method in this study was a survey method. Method of data analysis used to test the quality of data that includes validity, reliability, and hypothesis testing was the analysis of structural equation modeling (SEM) using software SmartPLS. Hypothesis testing using Partial Least Square test showed that variables influence the intensity of competition, perceipt environmental uncertainty, the characteristics of management accounting information systems affected the organizational performance. The intensity of competition affect the organizational performance with the characteristics of management accounting information system as mediating variable. perceipt environmental uncertainty does not directly affect the organizatinal performance with the characteristics of management accounting information systems as mediating variable. Value of R.Square indicstes that jointly variables influence the intensity of competition, the uncertainty of the environment, the characteristics of management accounting information systems affected the organizational performance. Giving contribution to the dependent variable (organizational performance) of 65.94 % while the remaining 34.06% is explained by other variables outside the model study.Keywords: intensity of competition, perceipt environmental uncertainty, organizatinal performance, characteristics of management accounting information systems.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN INSTANSI PEMERINTAH DAERAH DENGAN ASIMETRI INFORMASI, GROUP COHESIVENESS, BUDAYA ORGANISASI DAN KECUKUPAN ANGGARAN SEBAGAI VARIABEL MODERASI Benediktus Oksanda; Emrinaldi Nur DP; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

Public sectors use performance-based budgeting system that is an efficient and participative development process, and use performance as a benchmark for the achievement of local government’s budgeting target. However, then performance-based assessment motivates agents to perform budgetary slack for the sake of a better future career. The purpose of this research is to explore the influence of budgeting participation and budget goal clarity on budgetary slack with information asymmetry, group cohesiveness, organizational culture and budget adequacy as moderating variables.The population of this research was 26 SKPD offices of Pekanbaru City. This research used purposive sampling with the final sample of 95 participants. This research used primary data by disseminating the questionnaire at 26 SKPD offices of Pekanbaru City. Multiple linear regression and MRA was used in this research as technical analysis to test the hypothesis. The results of this research showed that budgetary participation and budget goal clarity significantly influenced budgetary slack. Group cohesiveness as a moderating variable was able to influence the relationship between budgetary participation and budgetary slack. In the meanwhile, information asymmetry, organizational culture, and budget adequacy were unable to affect the relationship between budgetary participation and budgetary slack. Information asymmetry, organizational culture, and budget adequacy could only influence the relationship between budget goal clarity and budgetary slack. At the same time, group cohesiveness was unable to influence the relationship between budget goal clarity and budgetary slack.Keywords: Budgetary Participation, Budget Goal Clarity, Information Asymetry, Group Cohesiveness, Organizational Culture, Budget Adequacy, Budgetary Slack
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, KOHESIVITAS KELOMPOK, DAN ASIMETRI INFORMASI TERHADAP KESENJANGAN ANGGARAN (Studi Empiris pada SKPD Kabupaten Kampar) Yafie Riandalas; Muhammad Rasuli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This research was carried out on a case study on the sectors in the district in order to test whether Kampar with budgetary participation, push budget, organizational commitment, group cohesiveness and information asymmetry affect the budget gap in preparing the budget. The population in this study is the official echelon III and IV, including heads of state / field and head subsections / subfields that works in SKPDs Kampar District Government. To analyze the data, in this study used multiple linear regression. The first hypothesis of the study results indicate that the effect on the Budget Participation Budgetary Slack. The second hypothesis testing results show that the emphasis of the Budget does not affect the Budgetary Slack. The third hypothesis testing results show that the effect on the information Organizational Commitment Budgetary Slack. The fourth hypothesis testing results show that the effect on the Group Cohesiveness Budget Gaps. This test proved the fourth hypothesis which states that the effect on the Group Cohesiveness Budgetary Slack. And the fifth hypothesis testing results show that the information asymmetry affect the Budgetary Slack.Keywords: Participation Budget, Budget Emphasis, Organizational Commitment, Group Cohesiveness and Information Asymmetry Against Budgetary Slack
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP PENGELOLAAN ANGGARAN BERKONSEP VALUE FOR MONEY PADA INSTANSI PEMERINTAH (Studi Empiris SKPD Provinsi Riau) Debi Putri Pertiwi; Raja Adri Satriawan; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The research aims to examine the influence of accountability, transparency, and and control to budgeting management of the value for money concept of government institute in Riau Province. The research population of all employees echelon 3 & 4 in the local government SKPDs Riau Province. The data of this research were obtained from questionnaires. The sample used by 86 respondents were selected using purposive sampling and analyzed using multiple regression with Software SPSS for Windows Version 19. The results showed that accountability, transparency, and and control to budgeting management give a effect to the budgeting management of the value for money concept of goverment Institute.Keywords: Accountability, Transparency, Control, Budgeting management of the value for money concept

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