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', Zirman
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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI DI INDONESIA (Studi Empiris Pada Akademisi Dan Praktisi Akuntansi Di Kota Pekanbaru) Yushananda, Rizki Pratama; ', Zirman; 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 research aims to get empirical prove of the difference between academician and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and forensic accounting technique, accounting relevance in the object of this research was academics and practitioners in Pekanbaru City. Data collected from Badan Pengawas Keuangan dan Pembangunan Republik Indonesia branch of Riau Province and five Universities such as Universitas Riau, Universitas Islam Negeri Sultan Syarif Kasim, Universitas Islam Riau, Universitas Lancang Kuning dan Universitas Muhammadiyah Riau which stated in Pekanbaru City in 2015 as objects of this research. Sample of this research was determined by using probability sampling technique in data collection. Each population was represented by lecturer as the academician and auditor as the practitioner. Data was obtained by distributing 75 questionnaires with 62 respondents give their responses for further analysis. The analysis model used in this study was statistic descriptive and T Test by using SPSS version 20.0 in order to perform the hypothesis test. The result of this research partially shows that the issues of theory and intelllectual technique are significant at 0,393; relevance is significant at 0,084; training period is significant at 0,927; motivation is significant at 0,447; autonomy is significant at 0,148; commitment is significant at 0,780; sense of community is significant at 0,295; the code of ethics is significant at 0,689. The result of this research shows that there is difference in the perception between academician and practitioner in motivation and commitment variable.Keywords : Academician, Practitioner, Forensic Accounting, Profession.
PENGARUH PERSEPSI YANG BAIK ATAS SISTEM PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas yang T Sormin, Esra Aprilya; ', 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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This research aimed to examine the effect of the good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service through the awareness of paying taxes. This research applied a survey method and its population is whole of the individual taxpayer is registered in the primary tax office Dumai. the sampling technique using purposive sampling method and determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using spss 20. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that the effect of good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service have effect on willingness to pay taxes.Keywords: good perception, pay taxes awareness, tax regulation, quality of service and awareness of paying taxes.
PENGARUH UKURAN KAP, FEE AUDIT, HUBUNGAN DENGAN KLIEN, KOMITMEN PROFESIONAL DAN PERSAINGAN ANTAR KAP, TERHADAP INDEPENDENSI KANTOR AKUNTAN PUBLIK (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan, Padang) Sukamdani, M.; ', Zirman; 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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The purpose of this research test the size of public accountant firm, audit fee, relations with client, profesional commitment and public accountant firm competition on the implementation of independence public accountant firm.The population of this research were the whole auditors who work in the public accountant firm in pekanbaru, medan, padang. And This research used 63 sample of questionnaires response from staff of public accountant firm in Pekanbaru, Medan, Padang.Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The research proves the size public accountant firm, audit fee, relations with client, professional commitment have significant influence to independence of public accountant individually. But public accountant firm competition at a significant level (>0,05) is contrary. Simlutaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable, the coefficient determination (R2) effect by all independent variable are 75,2% while the remaining 24,8% influence by other variables were not examined in this study.Keywords : independence, the size of public accountant firm, audit fee, client, commitment and competition
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Food and Beverages Yang Listing di Bursa Efek Indonesia (BEI) Tahun 2009 – 2012 Putera, Fauzan Adha; ', Zirman; Hasan, Mudrika Alamsyah
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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Abstract

The principal purpose of this study was to investigate the association between the efficiency of Value Added Intellectual Coefficient (VAIC™) by the major components of a firm’s resources base (physical capital, human capital, and structural capital) and traditional of financial company performance Return On Assets (ROA). Data were drawn from 12 Indonesian food and beverages sectors were listed in BEI for four years, 2009 – 2012. It was an empirical study using return on assets (ROA) for the data analysis. Result of this research indicate the existence of a significant positive relationship between intellectual capital (VAIC™) with financial company’s performance. The empirical findings show that physical capital (VACA), human capital (VAHU), and structural capital (STVA) have significant positive relationship with the companies activity of companies listed on the Indonesia Stock Exchange Exchange in the four years observation.Keywords: Intellectual Capital (VAIC™), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Return on Assets (ROA).
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 PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, KEPUASAN KERJA, JOB-RELEVANT INFORMATION DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PERHOTELAN DI PROVINSI RIAU Apriansyah, Ginanjar; ', Zirman; ', Rusli
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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Abstract

This study was conducted to analyze the Effects of budgetary participation, organizational commitment, job satisfaction, job-relevant information and organizational culture on managerial performance. The population of this study is that there are hotel services firm in the province of Riau. The methods used to collect primary data through a survey method. Data research conducted using a survey method by distributing.36 hotel managers who meet the criteria as a sample. This hypothesis was tested using multiple regression. The results of this study indicate that the variable budget participation, job satisfaction, and job-relevant information had no significant effect on the performance manajerial.variabel organizational commitment and organizational culture influence on managerial performance.Keywords: budget participation, Organizational Commitment, Job Satisfaction, job-relevant information, organizational culture, managerial performance
Co-Authors ', Rusli Azhari Sofyan Elfi Ilham Esra Aprilya Sormin, Esra Aprilya Fauzan Adha Putera Ginanjar Apriansyah M. Sukamdani, M. Mudrika Alamsyah Hasan Santa Ulina Sitorus, Santa Ulina Yushananda, Rizki Pratama