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PENGARUH TIME PRESSURE, RISIKO AUDIT, TURNOVER INTENTION, PROSEDUR REVIEW DAN KONTROL KUALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT ( STUDI EMPIRIS PADA AUDITOR KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN MEDAN) Handayani, Vina; ', Yusralaini; Natariasari, Riska
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 time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure. This study was conducted at the public accounting firm in Pekanbaru, Padang and Medan. The population in this study were employed who worked in the public accounting firm in Pekanbaru, Padang and Medan (34 the public accounting firm). The sampling method used in this study is saturated sampling method. The respondent in this study is the senior auditor, junior auditor and supervisor. The sample used in this study were 102 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The logistic regression show that time pressure, audit risk, turnover intention, review procedure and quality control have an effect on premature signed off of audit procedure. The magnitude of the effect (R2) t influence of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure was 74,5%. While the remaining 25,5% is influenced by other independent variabel that are not observed in this study.Keyword : time, turnover, procedur, quality, and audit

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 PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN ASIMETRI INFORMASI DAN GROUP COHESIVENESS SEBAGAI VARIABEL MODERATING (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Siak) alrasyid, Salim; ', Yusralaini; Anggraini, Lila
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 influence of budgeting participate to budgetary slack with asymmetry of information and group cohesiveness as moderating variables. Object of this research is department of the city government in Siak. There are eighty four questionnaires were sent, but only eighty one questionnaires were returned. That data are analyzed by multiple regression method and SPSS program version 19. The results of this research showed that budgetary participate has an effect on budgetary slack with 0,000 significance, the asymmetry of information has interaction between budgetary participate on budgetary slack with 0,009 significance and the group cohesiveness has interaction between budgetary participate on budgetary slack with 0,009 significance. The results of this research also showed that coefficient determinant is 16,4%. The interaction of asymmetry of information gives more strength is 20,7%. 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: Participate, Budgetary, Slack, Asymmetry Of Information And Group Cohesiveness

Pengaruh struktur kepemilikan institutional, struktur kepemilikan manajerial, struktur kepemilikan publik, debt covenant dan growth opportunities Terhadap konservatisme akuntansi Sari, Dewi Nadia; ', Yusralaini; 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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This study aims to prove The Influence of Institutional Ownership Structure, Managerial Ownership Structure, Public Ownership Structure, Debt covenant and Growth Opportunities Towards Accounting Conservatism. Population will be the object of this research is all manufacturing companies that have been recorded and published financial statements in Indonesian Stock Exchange from 2010-2012. Data analysis method used is multiple linear regression model (multiple regression).Based on the results of the discussion over the whole hypothesis testing are: 1) Institutional Ownership Structure variable (SKI) had no effect on the variable Conservatism, 2) Managerial Ownership Structure variables (SKM) had significant negative effect on the variable Conservatism. 3) Public Ownership Structure (SKP) had no significant positive effect on the variable Conservatism, and 4) Debt to Covenant variable had significant positive effect on conservatism variables, and 5) Growth Opportunities variable had no significant positive effect on the variable Conservatism.Keywords : Institutional Ownership Structure, Managerial Ownership Structure, Public Ownership Structure, Debt covenant Growth Opportunities, Accounting Conservatism

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.

Pengaruh time pressure, resiko audit, locus of control, dan turnover intentions terhadap penghentian prematur atas prosedur audit (studi empiris pada kantor akuntan publik di pekanbaru, padang, jambi dan batam) Anita, Yesy Tria; ', Yusralaini; Kurnia, Pipin
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 aimed to analyze the time pressure, the risk of audit, the external locus of control, and turnover intentions to premature Sign-off of audit procedure. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, Jambi dan Batam. The method of collecting data in the research was survey method with the questionnaire instrument. The data usage in this research was primary data collecting through the questionnaires. The questionnaires proccesed were totaled as many as 67 questionnaires from 85 questionnaires diffused.According to the data quality consisted of he validity test, the reliability test and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately usd as an indicator.The result of this research indicated that the audit risk variable and turnover intentions have significanly influence to premature sign-off of audit procedure. Whilst the time pressure variable and the external locus of control don’t have significantly influence to premature sign-off of audit procedure.Keywords: Premature Sign-Off of Audit Procedure, Time Pressure, Audit risk, Locus of Control, and Turnover Intentions.

Pengaruh Skeptisme Profesional, Situasi Audit, Kompetensi, Etika Audit, Pengalaman dan Keahlian Audit Terhadap Ketepatan dalam Pemberian Opini oleh Auditor BPK Surfeliya, Fanny; ', Andreas; ', Yusralaini
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 is a research that analyzes the factors that influence the decision to give an audit opinion. The focus of this study analyzed the relationship of professional skepticism, audit situation, competention , ethics, experience and expertise, with the decision to give an audit opinion by the auditor. The purpose of this study was to analyze and obtain empirical evidence on the relationship of professional skepticism in auditing, audit situation,interest, ethics, experience and expertise, make an audit of to accuracy of auditor opinion. Data collecting in this research use kuesioner to 40 laboring auditor at Badan Pemerikasaan Keuangan of Riau in Pekanbaru. Technique in intake of sample is sampling purposive and used by analyzer is doubled regresi. Result from this research is auditor professional skeptisisme have an effect on signifikan to accuracy giving of auditor opinion. And situation audit, competention, ethics, and experience and expertise of audit do not have an effect on signifikan to accuracy giving of auditor opinion.Keywords : professional skeptisisme, audit situation, competention, ethics, experience and expertise, make an audit of to accuracy of opinion auditor.

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