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', Susilatri
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Economics, Econometrics & Finance

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PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI, DAN KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Putri, Adria Pratama; Taufik, Taufeni; ', Susilatri
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 aim was finding out the effect of the internal control system, the accounting information system and the financial administration officials competence on the value of local financial reporting information at Regional Working Unit Rokan Hilir regency. The respondents were head of finance sectionand expenditure treasurer. The sample was determined by purposive sampling technique. Total of respondents in this research are 66 of respondents. The data of this research used was primary data. The method of data collection was questionnaire.  The technique of data analysis was multiregression analysis using SPSS version 20.00. The result showed that the internal control system, accounting information system, and the financial administration officialcompetence an effect on the value of local financial reporting information. The coefficient of determination showed the internal control system, accounting information system, and the financial administration official competence an effecton the value of local financial reporting information amounted to 51,8% and the remaining 48,2% an effected by other variables that’s not included in this study as the information technology, etc.Keywords: Information value, internal control, accounting information, and competence administration official
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, TINGKAT SENIORITAS AUDITOR, KEAHLIAN AUDITOR, DAN HUBUNGAN DENGAN KLIEN TERHADAP AUDIT JUDGEMENT (Studi Pada Akuntan Publik di KAP Wilayah Sumatera) Fitriana, Rahayu; ', Kamaliah; ', Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to know the influence of the complexity of the task, the pressure of obedience, the level of seniority of the auditor, the auditor's expertise, and the relationship with the clients of audit judgement.This study population is auditor working in public accounting in the area of Sumatra. These studies use SPSS software to manipulate data. Sampling method in this research is the random sampling and the total number of respondents who made a sample on this research is as much as 48% (106 people)Results of the study prove that the complexity of the task, the pressure of obedience, expertise, and relationships with influential clients of audit judgement. While the level of seniority of the auditors audit against the judgement has no effect.Keywords: the complexity of the task, the pressure of obedience, the level of seniority of the Auditor, Auditor, Expertise and relationships with clients.
PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, DAN KOPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PADA PERUSAHAAN PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Purwanto, Agus; ', Yusralaini; ', Susilatri
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 aimed to examine the effect of the liquidity, leverage, earnings management, and compensation tax losses against corporate tax aggressivenesss on agriculture and mining companies listed in Indonesia Stock Exchange (BEI) 2011-2013. The sample used in this study is agriculture and mining company listed on the Indonesia stock exchange is based on criteria that have been set. The sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. Proxy calculation of corporate tax aggressiveness in this study using a proxy CETR (Cash Effective Tax Rate) and the results of this study showed that the independent variables are liquidity, leverage, and earnings management significantly influence the partial on corporate tax aggressiveness, but the variable compensation tax losses has no effect the partial on corporate tax aggressiveness, and the results of coefficient of determination (adjusted R2) of 0.537. This suggests that the overall effect of independent variables are Liquidity, Leverage, Earnings Management, and Compensation Tax Losses against Corporate Tax Aggressiveness to 53,7% while the remaining 46,3% is influenced by other variables.Keywords: Corporate Tax Aggressiveness, Liquidity, Leverage, Earnings Management, and Compensation Tax Losses
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2014) Wijaya, Mateus; ', Yusralaini; ', Susilatri
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 find out about the effect of the audit comittee, independent directors, institusional ownership, managerial ownership, and Corporate Social Responsibility on company’s value. The method used in this research is purposie sampling method premises comparative analysis of samples of specified research during 2012 to 2014. The sample was state-owned companies in all fields. Hypothesis testing is to test the hypothesis of partial analysis (t test). Tools used statistical test is progam Statistical Product and Service Solution (SPSS) ver. 20. 0 for Windows and Microsoft Excel 2010, while the data used in the form of data each company’s annual report are sampled, the Indonesia Stock Exchange 2012-2014. The results showed that the audit comittee, independent director, institusional ownership, managerial ownership, and corporates social responsibility do not affect the value of the company but have a positive relationship. This has become one of the proofs that the implementation of good corporate governance and corporate social responsibility in company SOEs in Indonesia has not been implemented properly, this can be seen from the disclosure of good corporate governance and corporate social responsibility is still relatively low.Keywords : Good Corporate Governance, Corporate Social Responsibility, Company’s Value.
Co-Authors ', Kamaliah ', Yusralaini AGUS PURWANTO Putri, Adria Pratama Rahayu Fitriana Taufeni Taufik Wijaya, Mateus