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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
 94   95   96   97   98 
PENGARUH TIME PRESSURE, AUDIT RISK, PROFESSIONAL COMMITMENT, REVIEW PROCEDURE AND QUALITY CONTROL DAN SELF ESTEEM IN RELATION TO AMBITION TERHADAP TERJADINYA PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT(PREMATURE SIGN OFF) (Studi Empiris pada Kantor Akuntan P Sitorus, Santa Ulina; ', Zirman; ', Rusli
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 examines the influence of time pressure, audit risk, professional commitment, review procedure and quality control and self esteem in relation to ambition to premature sign-off of audit procedure of Public Accountant Firms. Respondents in this study are auditors who worked for public accounting firm in Riau, Padang, Medan. The samples in this study are 120 auditors from 30 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 use SPSS version 17.00 as the software for processing the data. The result shows that the time pressure, audit risk, positively and significantly influences to premature sign-off of audit procedure. Professional commitment, review procedure and quality control and self esteem in relation to ambiton, negatively and significantly influences to premature sign-off of audit procedure.Keyword: Time Pressure, Professional Commitment, Review Procedure and Quality Control, Self Esteem in Relation to Ambition and Premature Sign-Off of Audit Procedure.
PENGARUH KOMPENSASI MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) ', Khairunnisa R; Nasir, Azwir; Ilham, Elfi
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 determine the influence of management compesation, institutional ownership and auditor reputation on the tax management. Independent variables used in this study are management compesation, institutional ownership and auditor auditor reputation, while the dependent variable in this study is tax management are measured using Effective Tax Rate (ETR). Populations used in this study is manufacture companies listed on IDX 2011-2013 where the total population is used by 19 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 57 (19x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables management compesation, institutional ownership, and auditor reputation which has a significant influence on tax management.Keywords : Management Compesation, Institutional Ownership, Auditor Reputation, Tax Management, and Effective Tax Rate
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD di Kabupaten Kepulauan Anambas ) Harnoni '; Amries Rusli Tanjung; Edfan darlis
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 test the effect related to human resource capacity, utilization of information technology, and internal control systems of the quality of the financial statements of local government finance in Anambas Island. Data was collected by distributing questionnaires to the respondents. Population in this research is the employee who works on regional work units (SKPD) Anambas Island involved in the preparation of the financial statements, the journal of samples taken at 81 people. The data analysis technique used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 20.0.These results indicate two variables affect the quality of financial reports and only one variable that does not have an influence on the quality of financial reporting. Two variables that affect the capacity of human resources, internal control system. While the use of information technology has no effect on the quality of local government financial reports.Keyword: Human resource, technology, internal control systems, and financial Statement.
PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS, KOMITE AUDIT, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BEI PERIODE 2010-2013 Alfajri '; Zirman '; 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 studyaimed toexamine the effect of profitability, independent commissioner board, audit committee and executive characteristics against tax avoidanceina property company listed on the Indonesia Stock Exchange (BEI) 2010-2013. The sample usedin this study is aproperty company that is listed on the Indonesia Stock Exchange basedon the selection criteria predefined sample. Sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. Proxy calculation of tax avoidancein the study using proxy Cash Effective Tax Rate (CETR) and the results of this study indicate that the independent variable Profitability proxy Return On Assets (ROA) and executive characteristics significantly affect the partial tax avoidance, but variable independent board and audit committee does not affect the partial tax avoidance, and the coefficient of determination (AdjustedR2) showed the value of 0.592. This suggests that the overall effectofthe independent variable profitability, independent board, audit committee and executive characteristics against tax avoidance amounted to only 59.2% while the remaining 40.8% influenced by other variables.Keyword : Tax Avoidance, Profitability, Independent Commissioner Board, Audit Committee and Executive Characteristics
PENGARUH PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS APARAT PEMERINTAH DAN KETAATAN ATURAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada SKPD Kab. Indragiri Hilir) Ichsan Randiza; Kamaliah '; 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

The purpose of this study was to determine the effect of internal control, information assimetry, morality, and observance of the rules of the tendency of cheating (fraud) accounting at SKPD Indragiri Hilir. This research is a quantitative research with empirical studies. Criteria respondents used in this research that is head and sub staff in the finance department of each regional work units (SKPD) which acts on the part related to the study variables. The samples are 87 respondents. Methods of data collection is done with a question consisting of five instruments using a Likert scale. Of the 87 question have been distributed, the number of question returned as much as 81 question and can be analyzed. The data analysis technique used is quality test data consisting of validity and reliability test, test the classical assumption of normality test, multicolinearity test, and test heterosketastisitas, and hypothesis testing consisting of multiple regression test, the coeficient determination, t test. The results showed that (1) internal controls effect the tendency o fraud accounting (2) the information assimmetry effect the tendency of fraud accounting, (3) the morality of government officials influence the tendency of fraud accounting (4) obedience rules affect the tendency of accounting and (5) internal control, information assimmetry, morality government and observance of rules effect the tendency of fraud accountingKeywords : internal, information, morality, government, accounting.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN, DAN DESENTRALISASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SKPD BENGKALIS) Putra, Boby Arona; Hasan, Amir; Yasni, Hariadi
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

The purpose ofthis study was toobserve the effect ofbudget goal clarity, accounting controls, reporting systems, and decentralization on performance accountability ofgovernment agencies. The sample inthis study wasthe head of the finance department dina and work units. Methods of data analysis using multiple linear regression. Based on the research results, obtained t value variable budget goal clarity at 2.482 and 0.018 significance. Thus, the t (2.482) > t table (2.024) and significance (0.018) < 0.05. It means that the budget goal clarity affect the performance accountability of government agencies. Then obtained t value accounting control variables at 0.423 and 0.675 significance. Thus, the t (0.423) < t table (2.024) and significance (0.675) > 0.05. Meaning that accounting control does not affect the performance accountability of government agencies. Subsequently obtained t value of 2.119 reporting system variables and significance of 0.041. Thus, the t (2.119) > t table (2.024) and significance (0.041) < 0.05. It means reporting system affect the performance accountability of government agencies. And obtained the decentralization variable t value of 2.563 and 0.014 significance. Thus, the t (2.563) > t table (2.024) and significance (0.014) < 0.05. That is decentralization affect the performance accountability of government agencies. The percentage of the effect of budget goal clarity, accounting controls, reporting systems, and decentralization on accountability for performance by 66,1%.Keywords: Budgeting, Controlling, Accounting, Decentralization And Performance
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN HUTANG TERHADAP TAX AGGRESSIVE (Studi Empiris Pada Perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) Jeane Atari; Azwir Nasir; Elfi Ilham
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 influence of managerial ownership, institutional ownership and debt policy on the tax aggressive. Independent variables used in this study are managerial ownership, institutional ownership and debt policy, while the dependent variable in this study is tax aggressive are measured using Effective Tax Rate (ETR). Populations used in this study is transportation companies listed on IDX 2011-2013 where the total population is used by 14 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 42 (14x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables managerial ownership, institutional ownership and debt policy which has a significant influence on tax aggressive.Keywords : Managerial Ownership, Institutional Ownership, Debt Policy, Tax Aggressive, and Effective Tax Rate
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013) Fitriany, Lucy Citra; Nasir, Azwir; Ilham, Elfi
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 influence of current deffered tax asset, deffered tax expense and tax planning on earnings management. Independent variables used in this study are current deffered tax asset, deffered tax expense and tax planning, while the dependent variable in this study is earnings management are measured using discretionary accrual (DA). Populations used in this study is manufacture companies listed on IDX 2011-2013, where the total population is used by 16 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 48 (16x3). Data analysis conducted with Binary logistic regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the wall test showed that the independent variables current deffered tax asset and tax planning which has a significant influence on earnings management, while the deffered tax expense variables did not significantly affect the earnings management.Keywords : Earnings Management, Current Deffered Tax Asset, Deffered Tax Expense and Tax Planning.
PENGARUH PENGENDALIANINTERN, KOMITMEN ORGANISASI, SUMBER DAYA MANUSIA DAN GOOD GOVERNANCETERHADAP KINERJA INSTANSI PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kota Pekanbaru dan Kabupaten Kampar) Putri, Sonia Sischa Eka; ', Kamaliah; Anisma, Yuneita
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 aims to examine the effect of internal control, organizational commitment, human resources, and good governance on the performance of local government in District Government of Pekanbaru city and Kampar. The samples use were as manyas 57 people are respondents. The population in this study is 63 working units Pekanbaru and Kampar district. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression with the help of software SPSS version 20. The result showed that: (1) Internal Control has significant influence on the performance of local government, (2) Organizational Commitment has significant influence on the performance of local government, (3) Human resources has significant influence on the performance of local government, and (4) Good Governancehas significant influence on the performance government. From all the testingist done it can be concluded that the variables of internal control, organizational commitment, human resources, and good governance that it used to explain 64,4% of performance of local government variables. While there meaning 35,6% are influence do rexplained by other variables not included in this study.Keywords: Internal Control, Organizational Commitment, Human Resources, Good Governance, and performance.
PENGARUH ETIKA, PENDIDIKAN DAN PENGALAMAN TERHADAP PROFESIONALISME AUDITOR INTERNAL DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi pada Inspektorat Wilayah Kabupaten Kampar Provinsi Riau) Arwinda Kurnia; Amir Hasan; Volta Diyanto
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 aimed to examine the direct effect of Ethics, Education, Experiance and motivation, and also significant effect of Ethics, Education, and Experiance On The Auditor’s Internal Professionalism with motivation as intervening variable. Collecting data of this study using a questionnaire submitted to 43 auditors who work at Inspektorat Jenderal Kampar Regency Riau Province Representation. From questionnaires distributed 43 questionnaires (93%) were completed and can be processed. Data analysis for hypothesis test was done with Partial Least Square (PLS). Parameter Significant tested by comparing the value tstatistic with ttable, where the value tstatistik>ttabel at 0,0=2,02 confidence level, its meaning there significant influence between independent variabel with dependent variabel. Result of this study give evidence that ethics with significant 3,605, education with significant 2,318, experiance with significant 2,311, and motivation with significant 2,733 have effect on Auditor’s internal professionalism. Ethics with significant 6,780 and education with significant 6,896 also have effect on motivation. Ethics with significant 2,512 and also education with significant 2,518 have effect on auditor’s internal professionalism through motivation. But, experiance have no significant effect on motivation and also have no significant on auditor’s internal professionalism through motivation.Keywords: Ethics, Education, Experiance, motivation, and Auditor’s internal professionalism

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