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', Rofika
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PENGARUH KOMITE AUDIT, KUALITAS AUDIT, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN INDUSTRY & CHEMICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Aryengki, Rio; Satriawan, Raja Adri; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This reserch aims to examine the influence of the audit commite, audit quality, liquidity and company size which earning quality. This study uses secondary data. Data collection technique used is documentation. Data analysis method used is classic assumption test. Sample selection technique used is purposive sampling. 31 companies listed in Indonesia stock exchange from 2011 to 2014. The analytical method is multiple linear regression using SPSS version 18. The influenced audit commite variable for the earnings quality were 0.003, audit quality for the earnings quality were 0.001, liquidity for the earnings quality were 0.000, have a significant influence on earnings quality. Meanwhile company size for the earnings quality were 0.973, the result show that company size wasn’t significant effect. The big influence of audit commite, audit quality and liquidity were 74.40%.Keywords : Audit Commite, Audit Quality, Liquidity and Company Size
PENGARUH BUTGERTARY GOAL CHARACTERISTICS, STRUKTUR DESENTRALISASI TERHADAP KINERJA APARAT PEMDA DENGAN BUDAYA PATAERNALISTIK SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Dinas-Dinas Kota Dumai) Pratidina, Dwinta; Nur Dp, Emrinaldi; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Some previous studies conducted on the budgetary goal characteristics both on the private as well as on public sectors on the local government officials indicated inconsistent results. This study aimed at re-examining the effect of budgetary goal characteristics on the local government officialsand also to examine whether paternalistic culture could act as moderating variables in the public sector organizations.The object of local government officials on 14 different institutional agencies in the local government in Dumaicity consisting of the top manager, middle manager, as well section head office and all of which role in budgeting. The samples were determined based on stratified random sampling. The data were collected by using survey questionaire. The hypothesis was tested by using multiple regression analysis and moderated regression analysis.The results indicated that (budgeting participation, budget goal clarity, budgetary evaluation, and budget goal difficulty) had a positive and significant effect on the local government officials performance. Budgetary feedback and decentralized Structurehad no effect on the local government officials performance. The study also resulted that budget goal difficulty and decentralized structure had significant effect on the the local government officials performances with paternalistic culture acted as moderating variables.Keywords: Budgetary, Decentralized, government and Paternalistic
PENGARUH PENGENDALIAN INTERNAL, GOOD GOVERNANCE, PERANAN AUDITOR INTERNAL, DAN KEADILAN ORGANISASI TERHADAP TINGKAT KECURANGAN (Studi Pada SKPD Kabupaten Rokan Hulu) Syarif, Muqti Randy; ', Kirmizi; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The purpose of this study is to find out the effect of the internal control, good governance, the role of the internal auditor, and organization justice on the level of fraud. The population of this study were civil servants whose working in government agencies (29 agencies) in Rokan Hulu regency. This research is using purposive sampling method. Data that used in this research is primary data by deliverying the quesioners directly to the government agencies in Rokan Hulu. Total respondents which is used in this research are 76 respondents (87.35 %). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 20. The t test, F test, and determination coefisien test was used to test the hypothesis. Result of the study indicates that internal control, good governance, the role of the internal auditor, and organization give negative influence on the level of fraud. All of the independent variables jointly influence dependent variables as much as 70.9%, while 29.1% is influenced by other unclear variable.Keywords : Control, Governance, Auditor, Justice, and Fraud.
Pengaruh kompetensi, motivasi dan skeptisme profesional terhadap kualitas audit auditor inspektorat se-provinsi Riau Afriyani, Neni; Anugerah, Rita; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this research was to asses the influence of competence, motivation and professional skepticism towards on audit quality of inspectorate auditor in Riau province. Data for this study was obtained from samples of auditors who work in inspectorate in Riau Province. A total of 29 responses obtained and used in the analysis. Data was analized using smartPLS software. The results showed that (1) the competence and motivation do not have impact on audit quality, (2) but professional skepticism have a significant impact on audit quality.Key words: competence, motivation, professional skepticism and audit quality.
ANALISIS PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DI INDONESIA Octifane, Witra; ', Hardi; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims is to find the differences between government bank and private bank performance in Indonesia toward Capital Adequacy Ratio (CAR), Non Performing Loan, Return on Equity (ROE), Return on Asset (ROA), Operational Expense to Operational Revenue (BOPO) and Loan to Deposits Ratio (LDR).The population of this research are all government and private bank at the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling because only a selected sample met the criteria only. Analysis techniques use descriptive analysis and paired t test.The result of this study are : there were differences in government and private bank performance for ratio CAR, NPL, ROE, BOPO dan LDR. But there is no differences for ROA. According to the Paired T-Test it has a significant difference at CAR, ROE, BOPO, LDR and NPL in the period of 2010 until 2012. Meanwhile for ROA there is no significant differences. Government bank financial ratio have a good and higher value from the private bank, it means that government bank have a good performance from private bank.Key Word : Capital Adequacy Ratio (CAR), Non Performing Loan,, Return on Equity (ROE), Return on Asset (ROA), Operational Expense to Operational Revenue (BOPO), Loan to Deposits Ratio (LDR).
Pengaruh Pengangaran Berbasis Kinerja, Pengawasan Preventif dan Pengawasan Detektif Terhadap Efektifitas Pengendalian Anggaran (Studi Empiris Pada Satuan Kerja Perangkat Daerah di Kabupaten Pelalawan) Pratama, Dafitra; ', Desmiyawati; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to determine the Effects of Performance-Based Budgeting, Monitoring and Control Preventive Detective on Budgetary Control Effectiveness survey on the Lokal Government unit (SKPD) district at Pelalawan of Riau province as the research object. The population used in this study was 26 on the Lokal Government unit (SKPD) district at Pelalawan of Riau Province, the sample is in the Environment Agency and the Department SKPD district at Pelalawan of Riau Province with 82 respondents consisting of Echelon III and IV. This type of data is the primary data collection method of data using questionnaires. The method of data analysis used in this study is multiple regression ( multiple regression ) with the help of SPSS software version 19.0. The results of this study indicate that the variable performance-based budgeting does not effect the effectiveness of the Budget Control has a value of 0.079 with a significant regression coefficient of 0.418 (P> 0.05), no effect Preventive Monitoring the effectiveness of the budgetary control has a value of 0.023 with a regression coefficient of 0.532 significant ( p > 0.05 ), Surveillance Detective has a value of 0.422 with a significant regression coefficient of 0.000 ( p < 0.05 ) effect on Budgetary Control Effectiveness. Rated R square of 0.342 ( 34.2 % ) of independent variables in this study were able to influence the dependent variable. 0.658 while the rest ( 65.8 % ) describe other independent variables that are not observed in this study.Keywords: Performance-Based Budgeting, Monitoring Preventive, Detective Control, Budgetary Control Effectiveness.
PENGARUH INDEPENDENSI, KOMPETENSI, PENGETAHUAN DALAM MENDETEKSI KEKELIRUAN DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Kantor Akuntan Publik di Bandung) Utami, Shinta; Anugerah, Rita; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study was aimed to examine the influence of independency, competence, knowledge to detect errors , and experience of auditor to the materiality level consideration. The population of this study are auditors who worked.on the Public Accounting Firms (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2016 in Bandung. The samples of the study are all companies were selected by purposive sampling method. Based on the criteria, 50 auditor who worked on 10 KAP were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variable. Data analysis for hypothesis test was done with Statistical Package for the Social Sciences (SPSS) ver. 16. Results of regression testing (t-test) showed that the independency, competence, knowledge to detect errors, and experience of auditor have a significant relationship with the level of materiality on Public Accounting Firm (KAP) in Bandung. The amount of R Square (R2) of 0,512 gives the sense that the rate of 51,2% materiality considerations can be explained by the independency, competence, knowledge to detect errors, and experience of auditor while 48,8% can be explained by other variables.Keywords : Independency, Competence, Knowledge, Experience, and Materiality
PENGARUH UKURAN PEMERINTAH DAERAH, PAD, LEVERAGE, DANA PERIMBANGAN DAN UKURAN LEGISLATIF TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi pada Kab/Kota Pulau Sumatra) Sari, Indah Puspa; Agusti, Restu; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to examine the effect of size of local government, local revenue, leverage, fund balance, and legislative size of the financial performance of regencie/municipalities in Sumatra Island. The population in this study are all regencie/municipalities in Sumatra Island. This study uses purposive sampling method. This research uses a sample 57 regencie/municipalities.The data of this study using secondary data in website www.djpk.depkeu.go.id.This study uses multiple linear regression analysis.The result of this study indicated that the size of local government, local revenue and fund balance are factors that effect the financial performance of local government. Leverage and legislative size had no effect on financial performance of local government.Keyword: Financial performance, local government, local revenue, fund balance and legislativesize
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Medan, Pekanbaru, dan Batam) Rahmadani, Syahira; Anisma, Yuneita; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research aims to analyze of factors that influencing auditor’s attitude in procedure of audit’s premature. Object of this research is public accountant which registered in Medan, Pekanbaru and Batam There are ninety six questionnaires were sent, but only sixty nine questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined audit risk, locus of control, audit’s experience, time pressure, review and control from public accountant and self esteem in relation to ambition in procedure of audit’s premature. The results of this research showed audit risk has an effect in procedure of audit’s premature with 0,000 significance, locus of control has an effect in procedure of audit’s premature with 0,000 significance, audit’s experience has an effect in procedure of audit’s premature with 0,008 significance, time pressure has an effect in procedure of audit’s premature with 0,001 significance, review and control from public accountant has an effect in procedure of audit’s premature with 0,003 significance and self esteem in relation to ambition has an effect in procedure of audit’s premature with 0,009 significance. The results of this research also showed that coefficient R square is 51,7%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.Keywords : auditor, attitude, procedure, audit, premature.
Co-Authors ', Desmiyawati ', Hardi ', Kirmizi Aryengki, Rio Dafitra Pratama Emrinaldi Nur DP Indah Puspa Sari, Indah Puspa Neni Afriyani Pratidina, Dwinta Rahmadani, Syahira Raja Adri Satriawan Restu Agusti Rita Anugerah Syarif, Muqti Randy Utami, Shinta Witra Octifane Yuneita Anisma