Garuda - Garba Rujukan Digital

Pengaruh risiko audit, materialitas, prosedur review dan kontrol kualitas, dan komitmen profesional terhadap prematur sign off (studi empiris pada kantor akuntan publik di pekanbaru dan padang) ', Trinaldi; ', Kamaliah; A, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

The study aimed to examine the effect of audit risk, materiality, review procedures and quality control and auditor’s professional commitment that can affect the premature sign off audit procedures.The sample of this research are 51 auditors. Data were collected through a survey to auditors in KAP Pekanbaru and Padang area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test,determintion koefficient test, and f test with program software SPSS.The results ofthis study found that audit risk, materiality, review procedures and quality control and auditor’s professional commitment variables have a effect on premature sign off.Keywords : premature sign-off, audit risk, review procedures and quality control,materiality, and professional commitment

PENGARUH KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik Korwil Sumatera Bagian Tengah) ', Suryanto; Anugerah, Rita; A, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to analyze and gets empirical prove of the influence of competency, independency, due professional care and auditor ethic to the audit quality in the Public Auditor at Center Sumatera Estate. Competency measured by three dimensions, namely motivation, and social obligations. Independency are measured by three indicators, which is integrity having objectivity, having sincerity, and donâ€™t compromise quality. Meanwhile professional ethic is measured with five dimensions which is integrity, objectivity, professionalâ€™s interest & accuracy, secrecy, and professionalâ€™s behavior.This research is a quantitative model using multiple linear regression to determine the effect af each independent and dependent variables. The population of this research is all of functional auditor in the financial Checkered Institute Delegation of Riau Province. The sample that is taken are all population which is as much 55 respondents with data taking via questionnaireâ€™s broadcast.This research outcome represent that partially auditor competency and independency are not impact to the audit quality of Financial Checkered Institute Delegation of Riau Province. Meanwhile, the professional ethic is positive impact to the audit quality Financial Checkered Institute Delegation of Riau Province. In the meantime, the observational result simultan represent that all independent variable which is auditor accountability, independency, and professional ethic are impact to the audit quality of Financial Checkered Institute Delegation of Riau Province.Keyword: auditor competency, independency, due professional care, ethic and audit quality.

Analisis faktor akuntansi dan non akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaaan non keuangan yang terdaftar di BEI dan diperingkat oleh PEFINDO periode 2009-2013 Maâ€™arij, Arinurtry; ', Zulbahridar; A, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of accounting and non-accounting factors on bond ratings in all non-financial companies listed in the Indonesia Stock Exchange and registered in bond ratings issued by PT. PEFINDO period from 2009 to 2013. The sample used in this study amounted to 130 bonds from 41 non-financial companies. The sampling technique was determined by the method of targeted Sampling (purposive sampling), while the method of analysis used logistic regression analysis. The results of this study indicate that the variable growth, size, liquidity, and sinking fund have positive effect on bond ratings. While solvency, profitability, leverage, secure, maturity, and auditor reputation have no significant effect on bond ratings.Keywords : Bond Rating, Growth, Size, Liquidity, Solvency, Profitability, Leverage, Secure, Maturity, Sinking fund, Auditor Reputation

Pengaruh efektifitas pengendalian internal dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi (Survey pada perusahaan BUMN cabang Pekanbaru) Delfi, Tiara; Anugerah, Rita; A, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to find out the effectiveness of internal control and compensation compatibility on accounting fraud tendency. Data for this study was obtained from samples of all staff off accounting and finance department whose working at BUMN company branch Pekanbaru. This research is using survey methods which using questioner instrument which is delivered directly to BUMN branch Pekanbaru. Total respondents which is used in this research are 120 respondents (80%). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 17. Result of the study indicates that the effectiveness of internal control and compensation compability negative influence to accounting fraud tendency. The coefficient of determination in this research are 33.6%, both variable jointly influence dependent variable as much as 52.8%, while 47.2% is influenced by other unclear variable.Keywords: Accounting Fraud Tendency. Effectiveness of Internal Control, Compensation Compatibility

Pengaruh Tingkat Perputaran Modal Kerja Truktur Modal dan Ukuran Perusahaan, terhadap Profitabilitas Pada Perusahaan Whole Sale and Retail Trade di Bursa Efek Indonesia Periode 2008-2011 Titin Waseri; Kirmizi '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aimed to significantly influence the working capital turnover, debt to equity ratio (DER) and firm size affect the profitability of whole sale and retail trade companies are listed at Indonesia Stock Exchange for period from 2008 until 2011. The Model which used in this research is multiple linear regression. Data was obtain from 23 whole sale and retail trade companies as the sample in research in Indonesian Stock Exchange during the period of 4 years in a row. The data is processed by using SPSS for windows version 17. The results of this research can be concluded that the working capital turnover and firm size have a significant effect on profitability. While invendebt to equity ratio (DER) no effect on profitability. The result of simultant test, working capital turnover, debt to equity ratio (DER) and firm size have significantly influence profitability.Keywords : Working Capital Turnover, Debt to Equity Ratio (DER), Firm Size, Profitability

PENGARUH INDEKS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DI IICG DARI TAHUN 2007-2010 Raissa Resti Fauzi; Kamaliah '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study is aimed to determine the effect of the index of corporate governance on the company’s financial services from IICG in 2007-2010.The indicator Of index of corporate governance was measured with CGPI (Corporate Governance Perception Index) based on the report that released by IICG (Indonesian Institute for Corporate Governance) and the variable that used as indicators of financial services of the company were Return of Equity (ROE) and Return of Investment (ROI). The statistic method was used in hypothesis testing is simple regression with help of SPSS 20.00. The sample of this research were the companies that sequentially following the survey that held by IICG and already publish financial statement from 2007-2010.The result of this research showed that index of GCG influence ROE partially, but not ROI.Keywords : Index Good Corporate Governance (GCG), Return on Investment (ROI), Return on Equity (ROE.

1 ANALISIS PENGARUH PERTUMBUHAN ASSET, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Ayulestari; Kirmizi '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to examine the effect of asset growth, profitability, sales growth and dividend policy on funding decisions at companies listed on the Indonesia Stock Exchange. With samples are 26 companies listed in Indonesia Stock Exchange (BEI) in the year 2007-2012. The analytical method used is multiple regression analysis. Before the t test statistic for multiple regression equation, the test is done first classical assumption of data normality, autocorrelation, multicollinearity and heteroscedasticity. Once the data is free from classical assumptions, then the hypothesis test using the t test to see the effect of each independent variable on the dependent variable partially. Based on the analysis, it is known that the growth in assets, profitability, and sales growth proved significant effect on DER. The dividend policy of no significant effect on DER. The coefficient of determination is a study in which 58.2 % 42.8 % further change in the dependent variable that is influenced by other variables not included in this study. Keywords : Debt to Equity Ratio, Asset Growth, Profitability, Sales Growth, Dividend Policy

PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANEJERIAL INSTANSI PEMERINTAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Erica Magdalena; Vince Ratnawati; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The objective of the study is to examine empirically the effect of public accountability, budget goal clarity and internal control to managerial performance of government in the city of Pekanbaru. The population on this study were SKPD at Pekanbaru city, and sampel was determined based on judgement sampling method with 160 respondents. Primary data were used in this research, collected with using questionnaire that sent to top and middle manager at SKPD in the region of Pekanbaru. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. The results of this study prove that public accountibility, budget goal clarity, and internal control are significantly effect the managerial performance of government in the city of Pekanbaru. The magnitude of the effect of the contribution of public accountability, budget goal clarity and internal control of the manejerial performance in Pekanbaru of 52.1 %.Keywords : Public Accountability, Budget Goal Clarity, Internal Control and Performance Manejerial

Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Penekanan Anggaran, Locus Of Control, Dan Kohesivitas Kelompok Terhadap Timbulnya Kesenjangan Anggaran Pada SKPD Pemerintah Provinsi Riau Intan Permanasari; Zulbahridar '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to investigate the effect of budget participation, organization commitment, budget emphasis, locus of control, and group cohesiveness on budgetary slack. The subject of this study are echelon III and IV in 38 institutions in the district Government of Riau. The data was collected by distributing questionnaires to 152 respondents, but only 142 respondents who fill out the questionnaires. The analysis tool used is multiple regression using SPSS program version 17.0 The results show that budget participation, organization commitment, budget emphasis, locus of control, and group cohesiveness have siginificant effect and positive impact on budgetary slack. Based on the resultsKeywords : Budget Participation, Organizational Commitment, Budget Emphasis, Locus of Control, Group Cohesiveness, and Budget Slacks

PENGARUH AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN PIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (STUDI EMPIRIS PADA SKPD KOTA DUMAI) Wendi Adha; Vince Ratnawati; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Transparency of financial reporting requires organizations to present the financial statements are free of material false and biased information to outside parties. This is consistent with the concept of the reliability of information in the financial statements which should be free of errors and misleading understanding of material, presenting any facts honestly, and can be verified. Transparency can be affected by the financial management accountability, leadership and commitment to environmental uncertainty. The research was carried out in the city with the object of research is Dumai departments, agencies, and offices in Dumai amounting to 33 Workers Local Government Unit. Samples taken in this study amounted to 99 respondents. The data was collected using a questionnaire which was then analyzed using linear regression. The test results showed that leadership accountability and commitment affect the application of the local government financial reporting transparency Dumai, whereas environmental uncertainty does not affect the application of the transparency of financial pelaporang. The magnitude of the effect of accountability, environmental uncertainty and leadership commitment to the implementation of the local government financial reporting transparency Dumai is 77%.Keywords: Accountability, Environmental Uncertainty, Leadership Commitment and Application Transparency of Financial Reporting

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search