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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Kamemy, Laraswisesa; Savitri, Enni; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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the research aims to analyze of influencing factors for implementing accrual accounting in government of Riau province. The data of this research is primer and started on July-August of 2016. Population of this research is department of SKPD Riau province. Samples of this research are one hundred twenty nine respondents with purposive sampling method. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined are education level, training staff, the quality of information technology, additional supporting, experience, education background and size of SKPD. The results of this research showed education level has no effect to the implementing of accrual accounting with 0,622 significance, quality of technology has an effect to the implementing of accrual accounting with 0008 significance, training staff has an effect to the implementing of accrual accounting with 0,016 significance, additional supporting has an effect to the implementing of accrual accounting with 0,000 significance, education background has an effect to the implementing of accrual accounting with 0,001 significance., experience has an effect to the implementing of accrual accounting with 0,002 significance and size of SKPD has an effect to the implementing of accrual accounting with 0,537 significance The results of this research also showed that coefficient R square is 58,6%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords : Education,Training, Information, Supporting, Experience And Accrual Basic

PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, PENGELOLAAN KEUANGAN DAERAH, DAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Annisa, Vivid; Darlis, Edfan; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to identify and analyze the effect of regional financial accounting system, financial management, and good governance on the performance of local government in the city of Pekanbaru. The population in this study are public servants of local government in the city of Pekanbaru SKPD consisting of 5 offices, 17 offices and 10 agencies. Mechanical sample selection using purposive sampling method. The sample in this study is the Head of Finance, Head of Programs and Staff Accounting / Finance, on the whole there were 3 respondents from each SKPD. So that the number of respondents in this study there were 96 respondents, but the amount of data that can be processed as many as 85 respondents. The data used is primary data sourced from respondents, with direct spreading questionnaire and analyzed using SPSS. Analysis of the data used in this study using multiple linear regression. The results of this study indicate that the area of financial accounting system, financial management and good governance on the performance of local government.Keywords: The area of financial accounting system, financial management, good governance, local government performa

PENGARUH KETAATAN TERHADAP PERATURAN PERUNDANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI DAN KOMPETENSI APARATUR PEMERINTAH DAERAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada Satuan Kerja Perangkat Daerah Razi, Riska Fahrul; Savitri, Enni; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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the research aims to analyze of influencing the adherence of the law regulation, information technology utilization, accounting control and competency of human resources in government to performance accountability. Object of this research is department of SKPD Indragiri Hulu. There are ninety seven questionnaires were sent, but only eighty eight questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showedadherence of the law regulation has an effect toperformance accountability with 0,000 significance, information technology utilization has an effect toperformance accountability with 0,000 significance, accounting control has an effect to performance accountability with 0,005 significance and competency of human resources has an effect toperformance accountability with 0,000 significance. The results of this research also showed that coefficient R square is 82,9%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: adherence of the law, information technology utilization, accounting control, and competency of human resources, performance accountability

PENGARUH PARTISIPASI ANGGARAN DAN EFEKTIVITAS PENGENDALIAN ANGGARAN TERHADAP TIMBULNYA KESENJANGAN ANGGARAN YANG DI MODERATING OLEH GAYA KEPEMIMPINAN (Studi Empiris pada SKPD di Pemerintahan Kota Pekanbaru) Islami, Mutiara; Agusti, Restu; ', Al Azhar A
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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This study was aimed to examine the effect of budgetary participation and budget control effectiveness to budgetary slack with leadership style as moderating variable on the SKPD Government in Pekanbaru City. This study used primary data by distributing questionnaires of 73 exemplar to government officials echelon III and IV. Data collected were analyzed using multiple regression analysis and regression analysis with moderating variables. The results provide evidence that budgetary participation and budget control effectiveness effect on budgetary slack at a significance level (α) of 5%. On the other hand, the leadership style to strengthen the influence of budget control effectiveness on budgetary slack at a significance level (α) of 5%. However, the leadership style actually weaken the effect of budgetary participation on budgetary slack at a significance level (α) of 5%.Keywords: Budgetary Participation, Budget Control Effectiveness, Budgetary Slack, and Leadership Style.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH DAN TINGKAT PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Provinsi Riau) Putri, Firstcilia Eldy; Anisma, Yuneita; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimes to examine the effect of the presenting of regional financial report, accessibility of regional financial report and level of regional financial report voluntary explanation to accountability of financial. The population of research is SKPD in Provincial Goverment of Riau. This study is using primer data. Data analysis for hypothesis test was done with Statistical Product and Service Solutions (SPSS). There are 93 questionnaires were sent, but only 87 questionnaires are returned. The variables were examined presenting of regional financial report, accessibility of regional financial report and level of regional financial report voluntary explanation to accountability of financial. The results of this research showed presenting of regional financial report has an effect to the accountability of financial with 0,004 significance, accessibility of regional financial report has an effect to the accountability of financial with 0,025 significance and level of regional financial report voluntary explanationhas an effect to the accountability of financial with 0,000 significance. The results of this research also showed that coefficient R square is 56,2%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: presenting, accessibility, level of voluntary explanation, accountability

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Tanjungpinan Siahaan, Chris Aditya; Savitri, Enni; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to examine the effect of Budgetary Participation and Budget Goal Clarity on the Managerial Performance in the Special District of Tanjungpinang with Job Satisfaction and Commitment Organizational as Moderating Variable at SKPD Tanjungpinang City. The data in this study is the primary data. The population in this study were the local government officials who worked at SKPD Tanjungpinang city. The sampling method used in this study census method. The sample used in this study were 80 respondens. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be conclude: 1) the effect of budgetary participation having an effect on managerial performance, 2) the effect budget goal clarity having an effect on managerial performance, 3) job satisfaction moderate the relationship of budgetary participation towards managerial performance, 4) commitment organizational moderate the relationship of budgetary participation towards managerial performance, 5) job satisfaction moderate the relationship of budget goal clarity towards managerial performance, 6) commitment organizational moderate the relationship of budgetary goal clarity towards managerial performance. All of independent and moderating variable influencing the dependent of 73,8%, while the remaining 26,2% is influenced by other variable that are not observed in this study.Keywords : Budgetary, Performance and Commitment.

PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Putri, Audiana; ', Desmiyawati; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research aims to analyze of influencing implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. Object of this research is department of SKPD Kuantan Singingi. There are eighty one questionnaires were sent, and eighty one questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. The results of this research showed implementing financial information system has an effect to the quality of information financial reporting with 0,001 significance, implementing accounting government standard has an effect to the quality of information financial reporting with 0,003 significance and utilization of information technology has an effect to the quality of information financial reporting with 0,001 significance. The results of this research also showed that coefficient R square is 75,8%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.. All variables also have strong relation with variable dependents in this research.Keywords: information, financial, accounting, government and quality

PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN SESNSITIVITAS ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Susanti, Mulyani; Hasan, Amir; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study the influence of role conflict, role ambiguity, sensitivity of profesional ethics to auditors performance with emotional quotient as moderating variabele. Respondents in this study are the auditors who work in public accounting firm in Pekanbaru, Padang, Batam. The number of auditors that were visited in this study were 95 respondents. The method of sample is by using Quota sampling method.while the data processing methods used by researcher are the multiple regresion and moderating regression analysis. The result shows that: 1) Role conflict influence significanly to auditors performance, whith significanly value 0.000 < 0.05. 2) role ambiguty influence negatively and significanly to auditors performace, with significanly value 0.627 > 0.05. 3) sensitivity of professional ethics influence significanly to auditors performance, with significanly value 0.627 > 0.05. emotional quotient is a moderating variable between influence of role conflict, sensitivity of professional ethics to auditors performance but cannot be moderating between role ambiguity to auditors performance. While the coefficient of determination (R2) shows all the independent variable used in this study contributed 79.1% to the dependent variable while 20.9% were explaining other independent variable that are not obseved in this study.Keywords : Role, Sensitivity, Emotional and Auditors Performance.

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