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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
 88   89   90   91   92 
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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

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.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH (Periode 2012-2014) Syaidina Efri Saputra; Emrinaldi Nur DP; Yuneita Anisma
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

This study aimed to compare the financial performance of conventional banking with Islamic banking in the period 2012-2014 by using financial ratios. Financial ratios used consisted of Capital (CAR), Assets (NPL/NPF), Earnings (ROA, NIM/NOI and BOPO), and Liquiduty (LDR/FDR). The population in this research is 118 companies conventional banking and 11 companies Islamic banking which are listed Bank of Indonesia during the period of 2012-2014 while the amount of the research samples are 20 banks, is 10 conventional banks and 10 islamic banks. This study using hypothesis testing the "Independent Sample t-Test" to see the difference in the financial performance of Islamic banking with conventional banking as a whole. The results showed that Assets (NPL/NPF) and Earnings (NIM/NOI) do not differ significantly between Islamic banks with the conventional banks, Capital (CAR), Earnings (ROA and BOPO) and Liquidity (LDR/FDR) that showed significant differences between Islamic banking and conventional banking. The signifiant value of the Capital Adequacy Ratio (CAR) 0.016, Non Performing Loan/Non Performing Financing (NPL/NPF) 0.055, Return On Assets (ROA) 0.015, Net Interest Margin/Net Operating Income (NIM/NOI) 0,504, Biaya Operasional terhadap Pendapatan Operasional (BOPO) 0.006, and Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR) 0.000.Keywords : CAR, NPL/NPF, ROA, BOPO
PENGARUH KOMITMEN ORGANISASIONAL, KOMITMEN PROFESIONAL, MOTIVASI KERJA, KONFLIK PERAN, KETIDAKJELASAN PERAN DAN KELEBIHAN PERAN TERHADAP KEPUASAN KERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN BATAM Edwy, Ferby Mutia; Ratnawati, Vince; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aimed to determine the effect of organitational commitment, professional commitment, motivation to work, role conflict, role ambiguity and role overload on auditor’s satisfication. This research conducted in Pekanbaru, Padangand Batam. The respondents are auditors who work at public accountant office according to directory of IAPI. The sampling technic using total sampling. Data was collected by questionnaire delivered directly. 119 questionnaire was distributed, but only 87 questionnaire were returned. Data were analyzed using multiple linear regression analysis with SPSS version 20.00. The result showed that organitational commitment, professional commitment, motivation to work, role ambiguity and role overload variables have significant influence on auditor’ssatisfication, but role conflict variable does not have significant influence on auditor’s satisfication. The coefficient of determination shows that the effect of organitational commitment, professional commitment, motivation to work, roleconflict, role ambiguity and role overload on auditor’s satisfication amounted to 64.1%.Keywords: Commitment, Motivation, Role, Work Satisfication
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013). Yusuf Raihan; Kamaliah '; Alfiati Silfi
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 the effect of the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, to the administration of going concern audit opinion.The sample used in this study are manufacturing companies listed on the Stock Exchange 2011-2013. The total sample in this study using purposive sampling of 130 companies based on a sample selection criteria that companies listed on the stock exchanges of Indonesia for 2011-2013, the presentation of the financial statements at the exchange rate (USD), and having problems financial difficulties, marked by profit conditions surgery during the study period the negative of the company has experienced a net loss in 2011-2013. Data were analyzed using logistic regression (logistic regression) with the help of a computer program SPSS version 17.0.The results showed that the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, have a significant effect on the provision of going concern audit opinion.Keywords : audit going concern, the company’s financial condition, return on asset, laverage ratio, the previous year’s audit opinion.
PENGARUH LOCUS OF CONTROL, PENGALAMAN AUDITOR, DAN ETIKA PROFESIONAL TERHADAP PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT Aprilla Shinta Uli; Amries Rusli Tanjung; Sem Paulus
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

This research aimed to analyze and to test the influence locus of control, audit experience, and professional ethical to audit behavior in an audit conflict situation. The research has been done in Pekanbaru with auditor respondent working for public accountant company. Retrieval of sample has been using convenience sampling. Number of questionnaires propagated was 80 copies but only 55 copies question returned. The data were analysis for hypothesis tester was done with multiple regression. The result of research the variabel locus of control, audit experience, and professional ethics have significantly influence to audit behavior in an audit conflict situation.Keywords : locus of control, audit experience, professional ethic and audi conflict situation.
PENGARUH TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, GAYA KEPEMIMPINAN, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Survei Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Pelalawan) Lia Andriyani; Emrinaldi Nur DP; Lila Anggraini
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

This research aims to test the influence of external pressures, environmental uncertainty, management commitment, leadership style, and accessibility of the financial statements for the application of the transparency of financial reporting. The location of this research is a unit of Work of regional Government of Pelalawan Device. The technique of collecting samples in this research is done by using a purposive sampling method with the total sample as much as 64 respondents. Types and sources of data are the primary and secondary data. Methods of data analysis done with test of normality, validity, reliability, multikolinieritas, heteroscedastisity, autocorrelation. This research hypothesis testing using multiple linear regression analysis. Test tools top of hypothesis test is a test t, F and the coefficients of determination (R2). The tools used were SPSS statistics version 20.00. The results showed that variable of external pressure (1,7%), management commitment (2,5%), environmental uncertainly (20,2%), leadership style (1%), accessibility the financial statements (9%).Keywords : Transparency, External Pressure, Management Commitment, and Accessibility.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH, KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADA KUALITAS LAPORAN KEUANGAN PEMERINTA DAERAH KABUPATEN ROKAN HULU (Studi Pada SKPD) Yuli Artika; Zulbahridar '; Hariadi '
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 influence of applied the local government finance accounting system, human resources capacity and utilization of information technology to the quality of financial statements at the local government of rokan hulu regency. The population in this study are officials department, expenditures and receipts. The method that using in this study is purposive sampling method. The data of this study using primary with directly giving the questionare and analyzed using SPSS 17. The data of hypothesis were analyzed with multiple linear regression analyze approuch.The result of test hypothesis shown that the applied of the local government finance accounting system, the capacity of human resources and utilization of information technology gave the influence of the quality of financial statements at the regional government of Rokan Hulu regency. The coeficient of the determination shown that the influence of independent variables to dependent variable is 63,2% and 36,8% is affected by the other variables that not inclueded in this regression model.Keywords: Quality of Financial Statements, Local Government finance Accounting System, The Human Resources Capacity And Utilization Of Information Technology.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2014) Mhd. Hidayat; Restu Agusti; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to look at the effect of Good Corporate Governance characteristics and the size of the company's to earnings management. This study population is LQ45 companies listed in Indonesia Stock Exchange 2011-2014 period. Based on the purposive sampling method, acquired 22 companies as samples in this study. Research data analysis techniques using Multiple Linear Regression Analysis with SPSS statistical program. The results of study carried out showed that the presence of independent board, institutional ownership, the size of the company's audit committee and significant effect on earnings management. While the managerial ownership no significant effect on earnings management. The coefficient of determination (R2) of 0.439, or 43.9%, meaning that earnings management is explained by the presence of independent board, institutional ownership, the audit committee and the size of the company amounted to 43.9%. While 56.1% is explained by other variables that are not included in this study.Keywords: Earnings management, good corporate governance and the Company Size
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SKPD (STUDI PADA SKPD PEMERINTAH DAERAH KABUPATEN LIMA PULUH KOTA) Arum, Natya Sekar; Setiawan, Raja Adri; Hanif, Rheny Afriana
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

This studyaimed to examine the effect of budgeting participation, the effect of budget goal and public accountability to managerial performance SKPD on goverment Lima Puluh Kota. This study uses a purposive sampling method with 96 respondents. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on managerial performance SKPD. Partial regression test (t test) showed that the variables budgeting participation and effect of budgeting goal are partially affect the variablelocal managerial performance SKPD,while public accountability variables do not affect the variables local managerial performance SKPD.Keywords: bugeting participation, effect of bugeting goal, public accountability, managerial and performance on SKPD.

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