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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Perbankan Dan Lembaga Keuangan Non Perbankan Yang Terdaftar DI BEI ', Kamaliah; Delima, Raja Putri
Jurnal Ekonomi Vol 19, No 02 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini mengenai “Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan TanggungJawab Sosial pada Perusahaan Perbankan dan Lembaga Keuangan non Perbankan yang Terdaftar diBEI. Tujuan penelitian ini adalah untuk menguji tentang (1) praktek pengungkapan tanggung jawabsosial yang dilakukan perusahaan perbankan dan lembaga keuangan non perbankan,(2)pengaruh size perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan, (3) pengaruhprofitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan, (4) pengaruh ukuran dewankomisaris terhadap pengungkapan tanggung jawab sosial perusahaan,(5) pengaruh umur perusahaanterhadap pengungkapan tanggung jawab sosial perusahaan,dan (6) pengaruh antara basis perusahaanterhadap pengungkapan tanggung jawab sosial perusahaan.Populasi penelitian ini adalah seluruh perusahaan perbankan dan lembaga keuangan non perbankanyang terdaftar di BEI seperti yang tercantum dalam Indonesian Capital Market Directory (ICMD)periode 2007-2008. Data diperoleh melalui laporan tahunan (annual report) perusahaan sampel. Datayang diperoleh dianalisis dengan menggunakan program SPSS (statistical product servise solution)versi 16.Hasil dari penelitian ini adalah (1) size perusahaan berpengaruh secara signifikan terhadappengungkapan tanggung jawab sosial perusahaan, (2) profitabilitas tidak berpengaruh secarasignifikan terhadap pengungkapan tanggung jawab sosial perusahaan , (3) ukuran dewan komisarisberpengaruh secara signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, (4) umurperusahaan tidak berpengaruh secara signifikan terhadap pengungkapan tanggung jawab sosialperusahaan,(5) basis perusahaan tidak berpengaruh secara signifikan terhadap pengungkapantanggung jawab sosial perusahaan.

Pengaruh Gaya Kepemimpinan, Budaya Organisasi Dan Motivasi Kerja Terhadap Kinerja Akuntan Pemerintah (STUDI EMPIRIS PADA AKUNTAN BPKP) ', Kamaliah; Rifqi, Ahmad; Elistha, Mitha
Jurnal Ekonomi Vol 18, No 03 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Tujuan penelitian ini adalah untuk menguji gaya kepemimpinan, budaya organisasi, motivasi kerjaterhadap kinerja akuntan pemerintah. Pada penelitian ini terdiri dari empat variabel yaitu: satuvariabel dan 3 variabel bebas. Variabel-variabel tersebut antara lain adalah: kinerja akuntan (Y),gaya kepemimpinan (X1), budaya organisasi (X2) dan Motivasi kerja (X3). Penelitian dilakukan padakantor BPKP dengan menggunakan sampel sebanyak 32 responden dengan cara memberi respondenkuisioner. Data penelitian dianalisi dengan menggunakan bantuan software SPPS 17.0, juga dilakukanpengujian asumsi klasik guna mendapatkan tingkat presesi yang tinggi dari model yang digunakan.Hasil penelitian ini menunjukkan bahwa secara parsial dapat disimpulkan bahwa gaya kepemimpinan,budaya organisasi dan motivasi kerja ketiga variabel ini semuanya berpengaruh secara positif dansignifikan terhadap kinerja akuntan. Jadi. Dengan demikian dapat disimpulkan bahwa gayakepemimpinan, budaya organisasi, motivasi kerja yang tepat dan efektif mampu meningkatkan kinerjaakuntan.

Analisis Pengaruh Rasio Aknvitas, Leverage Keuangan, Ukuran, Dan Umur Perusahaan Terhadap Profitabilitas Perusahaan Wholesale And Retail Trade Yang Terdaftar Di Bursa Efek Indonesia ', Kamaliah; Akbar, Nasrizal; Kinanti, Lexinta
Jurnal Ekonomi Vol 17, No 03 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruh antara rasio aktivitas, leveragekeuangan, ukuran, dan umur perusahaan terhadap profitabilitas pada perusahaanwholesale and retail trade yang terdqftar di Bursa Efek Indonesia.Penelitian ini dilakukan terhadap perusahaan wholesale and retail trade di BursaEfek Indonesia pada tahun amatan 2003 - 2007. Dengan menggunakan metodepurposive sampling diperoleh sampel sebanyak 13 perusahaan. Data dianalisamenggunakan multiple regression.Berdasarkan hasil penelitian dcpat disimpulkan bahwa rasio aktivitas, leveragekeuangan, ukuran, dan umur perusahaan secara simultan berpengaruh terhadcpprofitabilitas perusahaan wholesale and retail trade yang terdqftar di BEL Secaraparsial inventory turnover, leverage keuangan, dm ukuran perusahaan berpengaruhterhadap profitabiltas. Sedangkan total asset turnover dan umur perusahaan tidakberpengaruh terhadap profitabilitas perusahaan wholesale and retail trade yangterdqftar di Bursa Efek Indonesia

PENGARUH PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN (STUDI EMPIRIS PADA SKPD KABUPATEN KUANTAN SINGINGI) ', Azhari S '; ', Kamaliah; ', Jaka Hendrawan
Jurnal Ekonomi Vol 22, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to look at the Effects of Preventive Monitoring, Surveillance Detective and Performance Based Budgeting Budgetary Control Effectiveness Against Empirical Study on Kuantan Singingi district offices. The population in this study are all within the district government offices Kuantan Singingi, Riau province, amounting to 29 offices. While the sample is employees who participate in the budgetary participation Kuantan Singingi District Government as a whole, amounting to 97 people. To test the hypothesis of the study used multiple regression analysis method with the help of SPSS software. The results show that preventive control does not significantly influence the effectiveness of budgetary control with a significance value of 0.124> 0.05. While the detective monitoring and performance-based budgeting significantly influence the effectiveness of budgetary control with empirical studies in the Kuantan Singingi district offices with significance 0.000 <0.05. Donations effect of preventive monitoring, supervision and performance-based budgeting detective on the effectiveness of budgetary control with empirical studies in the Kuantan Singingi district offices by 52.9%. Kata Kunci : Effect of Preventive Monitoring, Surveillance Detective, Performance Based Budgeting and Budgetary Control Effectiveness.

Pengaruh Perilaku Oportunistik Terhadap Hubungan Antara Partisipasi Anggaran Dengan Kinerja Manajerial (Studi Empiris pada Pegawai Pemerintah Kabupaten/Kota dan Provinsi di Provinsi Riau) ', Kamaliah; Darlis, Edfan; Virsanita, Viorita
Jurnal Ekonomi Vol 18, No 02 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Tujuan dari penelitian ini adalah untuk menguji pengaruh perilaku oportunistikterhadap hubungan antara partisipasi anggaran dengan kinerja manajerialPopulasi penelitian ini adalah instansi Pemerintah Kabupaten/Kota dan Provinsi diProvinsi Riau. Sampel penelitian ini diambil dengan menggunakan simple randomsampling yaitu pejabat Eselon III dan IV. Sebanyak 10 Dinas yang programberpartisipasi telah dianalisis dengan menggunakan multiple regretion(regresiberganda), sedangkan pengolahan data penelitian ini menggunakan bantuanprogram SPSS Versi 12.0. Hasil penelitian ini menunjukkan bahwa partisipasianggaran tidak berpengaruh terhadap kinerja manajerial. Hal ini ditunjukkandengan t hitung 0,792 dengan t tabel 2,005 dan perilaku oportunistik tidakberpengaruh terhadap hubungan antara partisipasi anggaran dengan kinerjamanajerial. Hal ini ditunjukkan dengan t. Hitung 0,532 dengan t tabel 2,007Kata Kunci: Partisipasi Anggaran, Kinerja Manajerial, dan Perilaku Oportunistik

Pengaruh pengawasan preventif, pengawasan detektif dan penganggaran berbasis kinerja terhadap efektifitas pengendalian anggaran (studi empiris pada skpd kabupaten kuantan singingi) Hendrawan, Jaka; ', Kamaliah; ', Azhari
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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This study aims to look at the Effects of Preventive Monitoring, Surveillance Detective and Effectiveness Against Performance-Based Budgeting on Budgetary Control of the Regency Kuantan Singingi. The population in this study are all compulsory service Performance Accountability Report Government Agencies in the County Government Kuantan Singingi, Riau province, amounting to 29 offices. While the sample is employees who participate in the budgetary participation Kuantan Singingi District Government as a whole, amounting to 93 people. To test the hypothesis of the study used multiple regression analysis method with the help of SPSS software. The results show that preventive control does not significantly influence the effectiveness of budgetary control. While the detective monitoring and performance-based budgeting significantly influence the effectiveness of budgetary control with empirical studies on Kuantan Singingi district offices. Donations effect of preventive monitoring, supervision and performance-based budgeting detective on the effectiveness of budgetary control with empirical studies in the Kuantan district offices Singingi by 52.9%.Keywords: Effect of Preventive Monitoring, Surveillance Detective, Performance Based Budgeting and Budgetary Control Effectiveness.

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 TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABLE MODERASI Anugrah, Ichsan Satya; ', Kamaliah; Ilham, Elfi
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 purpose of this study was to determine the effect of time budget pressure, competence and independence of the quality of the audit with professional ethics as a moderating variable (studies on public accounting firm in Medan, Padang and Batam). Public accounting profession is responsible for raising the level of reliability of the financial statements. population of this research is the independent auditors who worked at the firm in theMedan, Padang and Batam. Sample selection of this research is done by using purposive sampling method, consisting of 20 office accountant who has been out of Medan, Padang and Batam with 100 auditors as respondents, and were recovered with complete answers obtained from 70 respondents. And processed using SPSS software version 20.0. The analytical method used is multiple regression analysis and analysis moderated system (MRA.) coefficient of determination was 74.6%, in the case of adjusted R-square. The results of this study using multiple regression test stated time budget pressure and Independence effect on audit quality, competence is not effect on audit quality. While using moderated regression analysis test no variables that affect on audit quality with professional ethics as a moderating variable.Keyword : Time Budget Pressure, Independence, Competence, Audit Quality and professional ethics

Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi padaperbankan di kota Pekanbaru Ananda, Riski Marisa; ', Kamaliah; L, Al-azhar
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 study is to examine the effect of participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support for performance of accounting information system.The population in this study is the banking companies in the city of Pekanbaru period 2014. The stastical method used to test the research hypothesis is a multiple regression using SPSS 17 software. Based on the results of t test with significance level α of 5%, it can be concluded that the size of the organization does not affect the performance of accounting information systems, While the participation of personnel information system, the capability of personnel information system, training and education of personnel information system, top management support effect on the performance of accounting information systems.Based on the results of testing the coefficient of determination is known that the value of Adjusted R Square 0.632, or approximately 63.2%. This means that the magnitude of the independent variables that proxy participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support can explain the dependent variable is the performance of accounting information systems at 63.2%, while the balance of 36.8% is explained by other variables not included in the study.Keywords:Participation of personnel information system, capability of personnel information system, training and education of personnel information system, organization size, top management support, performance of accounting information system.

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPRITUAL, DAN KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI Herli, Fauzi; ', Kamaliah; Silfi, Alfiati
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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This research aims to know Empirically emotional quotient influence, the intelligence intellectuals, intelligence and spiritual intelligence to understanding accounting. This research data collection for using questionnaires . Questionnaire distributed, at 4 Universities that are in Pekanbaru, Riau University , University of Islam, Universitas Islam Negeri Riau Suska Riau, and University of Yellow Lancang, with the number of respondents each of them as much as 50 respondents every University. Based on the result to disseminate kuesionir collected sebanyak 132 questionnaires that can be processed. Data analysis done by using computer programs that help SPSS (Statistical Package For Social Science) Versi. 0.17 . A tool for analysis that used in this research multiple regression analysis is a double.Results of the study showed that the emotional quotient, the intelligence intellectuals, the intelligence and spiritual intelligence social influence on the understanding accounting. With the significant emotional quotient 0,000, intellectual 0,000, intelligence spiritual 0,029 and 0,000 social intelligence. The alpha of 0.05 . The R Square of 0.97 which means 97% independent software vendors variables affect the interplay between, while the rest of 3.0 percent is influenced by other factors outside this discussion such as teenage learning, attending seminars, training and also activities outside class, etc.Keywords : Emotional Quotient. Intellectual, the intelligence Spiritual, intelligence , understanding Accounting.

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