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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL AKUNTANSI UNIVERSITAS JEMBER The International Journal of Business Review (The Jobs Review) Bertuah : Jurnal Syariah dan Ekonomi Islam
Nur Azlina
Fakultas Ekonomi Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA FINANCIAL (Study Pada Perusahaan Jasa di Kota Pekanbaru Provinsi Riau) Azlina, Nur; Sulaeman, Dinanda
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to determine the effect of total quality management practices on the performanceof the company´s financial services in Pekanbaru city of Riau Province. The study was conductedin 67 service companies that have implemented total quality management practices for over threeyears. The company consists of 33 banking companies, 12 manufacturing companies, 16 hospitalsand 6 telecom companies. Sampling was carried out using non-probability sampling methods(purposive sample method) while the data collection techniques performed by direct methods. Thetest data used for multiple linear regression. Results showed that of the six dimensions of TQMdianailsa only variable customer focus and management of human resources that do not affect theperformance of the financial while others are leadership, process management, strategic planningas well as information and analysis of the influence financial performance.Keywords: leadership, focus on customers, human resource management, process management,strategic planning, information analysis, and performance financial
Pengaruh proporsi dewan komisaris independen, reputasi auditor, dan leverage terhadap earning management pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Al Hasymi, Hasbi; Dp, Emrinaldi Nur; Azlina, Nur
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 examine the influence of independent commissariat council proportion, reputation of auditor and leverage to the earning management. Samples in this research are 16 mining companies listed at Indonesian Stock Exchange in the period of 2009 – 2012. The tools analysis used in this research is multiple linear regression. The result of this research show that (1) The reputation of auditor have negative impact to earning management, it is showed by the value of the examination significance of 0,000 < 0,05. (2) The independent commissariat council proportion does not significantly influence to earning management, it is showed by the value of the examination significance of 0,502 > 0,05. (3) The leverage does not have significantly influence to earning management, it is showed by the value of the examination significance of 0,195 > 0,05. (4) The reputation of auditor, independent commissariat council proportion, and leverage simultanly have significantly influence to earning management, it is showed by the value of the examination significance of 0,002 < 0,05. The value of R square is 0,185 which means that there is only 18,5% of the earning management variation which can explain by the indpendent commissariat council proportion, reputation of auditor and leverage.Keyword: earning management, reputation of auditor, independent commissariat council proportion, leverage
PENGARUH GOOD GOVERNANCE DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH KABUPATEN PELALAWAN Azlina, Nur; Amelia, Ira
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 12, No 2 (2014)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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This purpose of this research is to examine the effect Good Governance and Internal Control on Goverment Performance at Pelalalawan Regency. The population in this study is middle and bottom managers at SETDA Pelalawan Regency. Data that is used in this research is primary data, that was collected by survey techniques by distributing  questionnaires. Linear regression analysis was used as the method of analysis. The results of this research showed all variables are valid, reliable and fullfil clasic asumption. The result of hypotheses analysis show that Good Governance and Internal Control have positive and significance effect on on government performance at Pelalawan Regency Keywords: good governance, internal control,  local government performance.
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN PENYIMPANGAN PERILAKU DALAM AUDIT DAN KUALITAS HASIL AUDIT Pertiwi, Dian; Azlina, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study was conducted to examine the relationship of personal characteristicswith the level of acceptance of deviant behavior and its effect on quality auditresulting audit. Personal characteristics of auditors consists of locus of control,emotional quotient and performance auditors. The object under study is BPKPRepresentative in Pekanbaru City Riau Province. Data analysis method used in thisresearch is the method of path analysis is done with the help of software SmartPLS.Collecting data using secondary data and primary data obtained through thequestionnaire of the respondents research. The result showed that 1) Locus ofcontrol affects the level of acceptance of deviant behavior in the audit. 2) EmotionalQuotient affect the level of acceptance of deviant behavior in the audit. 3) Theperformance auditor did not significantly influence the acceptance of deviantbehavior in the audit. 4) Locus Of Control directly influence the audit quality. 5)Emotional Quotient direct effect on audit quality. 6) Performance auditors directlyinfluence the audit quality. 7) Locus of control effect on audit quality, moderatedacceptance of deviant behavior in the audit. 8) Emotional Quotient has no effect onaudit quality, moderated acceptance of deviant behavior in the audit. 9) Theperformance auditor has no effect on audit quality, moderated acceptance of deviantbehavior in the audit. 10) The acceptance of deviant behavior in the audit effect onaudit quality.Keywords: Quality audit, locus of control, emotional quotient, performance auditor,audit behavioral deviations acceptance (dysfungsional audit)
PENGARUH TEKANAN ANGGARAN, WAKTU, RISIKO AUDIT, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT (REDUCED AUDIT QUALITY BEHAVIOR (STUDI EMPIRIS BPK RI PERWAKILAN PROVINSI RIAU) Diana, Haugesti; Azlina, Nur
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aimed to examine the influence of time budget pressure, locus of control,audit risk, locus of control and dimension of professional commitment to reducedaudit quality behavior.Respondents of the research is auditor who works in BPK RIRepresentative of Riau Province. Research samples are 53 responden Theresearch uses multiple regression analysis. Prior to the tests, conducted prior testdata quality (reliability and validity), test data normality and classical assumptiontest. The results of this research indicate that 1) Time budget pressure effect onreduced audit quality behavior, 2) audit risk effect on reduced audit quality behavior,3) locus of control no effect on reduced audit quality behavior, and 5) dimensions ofprofessional commitment that is professional commitment affective, professionalcommitment continuance professional commitment normative effect on reducedaudit quality behavior.Key words: Reduced audit quality behavior, Time budget pressure, audit risk, Locusof Control, professional commitment affective, professional commitmentcontinuance, professional commitment normative.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR MAHASISWA AKUNTANSI SEBAGAI AUDITOR PEMERINTAH (STUDI EMPIRIS MAHASISWA UNRI) Tarigan, Muhammad Ilyas; Azlina, Nur; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The objective of this study to examine the influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition for Career Selection of Student Accounting toward Government Auditor . The questionnaire was used as instrument of this study which was distributed a total of 319 copies to Riau University Students of 2010 and 2011 Period who was taken concentration major and have proposed the proposal. The data collected were analyzed using multiple regression analysis version 18.0. The result of this study proved that Influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition has signifiant influenced toward Career Selection of Student Accounting to have been Government Auditors as multiple correlation coefficient (R) of 0.618 and a strong relationshipKeywords: Motivation Market, Economic Motivation, Work Environment, Individual Personality & Professional Training.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, TEKNOLOGI INFORMASI, DAN KOMUNIKASI TERHADAP KESIAPAN PEMERINTAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi empiris pada Pemerintah Kabupaten Indragiri Hilir) Iznillah, Muhammad Luthfi; Azlina, Nur; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The enactment of government regulation number 71 year 2010 about government accounting standards based accrual and also enactment permendagri 64 2013 about the application of government accounting standards based accrual on regional government bring big changes in financial reporting system in indonesia , namely change from the base cash toward accrual become the bases full in accrual recognition government financial transactions .This research aims to analyse the influence of variable quality of human resources, the commitment of the organization , information technology , and communication against readiness of local governments in applying the government accounting standards based accrual. This research conducted in Indragiri Hilir district using data primer namely data from questionnaires filled by respondents.Object used in this research is a work unit ( skpd ) particularly office, the agency and the department under the district government Indragiri Hilir.The population in this research was all of the employee of financial management agency on the office and environment agency in the district government Indragiri Hilir.Of respondents selected with the methods of sampling purposive, data analysis in this research using methods regression analysis program double with a version of windows spss 17.0 The result of the research indicated that the variable the quality of human resources and commitment of its effect on organization readiness in applying the government accounting standards based accrual .While variable information technology and variable communication did not influenceKeywords: government accounting standards ,accrual based, readiness of the government , the quality of human resources , the commitment of the organization , information technology , and communication
PENGARUH SISTEM PENGENDALIAN INTERN, PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN GAYA KEPEMIMPINAN TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN INDRAGIRI HULU Sari, Embun Widya; Azlina, Nur; ', Julita
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 the internal control system to optimize transparency and accountability in financial management, financial statements to optimize transparency and accountability in financial management, accessibility to optimize transparency and accountability in financial management and style of leadership to optimize transparency and accountability in financial management. In this study population used are all employees in all SKPD in Indragiri Hulu 29 SKPD, the sampling technique used in this research is purposive sampling technique. The criteria used are limited only SKPD samples that make the Regional Financial Statements as many as 29 SKPD. Furthermore, from each SKPD that the research samples were taken three people consisting of the Head of Department, Head of Finance and 2 staff of finance, in order to obtain the amount of sample as many as 87 people. Based on the results obtained from the data analysis, it can be concluded as follows: Internal Control System (SPI) and accessibility affect the transparency and accountability of financial management in govermental institution at Indragiri Hulu Regency. While presenting the financial statements and the leadership style does not affect the transparency and accountability of financial management in govermental institution at Indragiri Hulu Regency.Keywords: Internal Control System, Financial Statements, Accessibility, Leadership Style, Transparency and Accountability
PENGARUH PENGETAHUAN TENTANG PENGELOLAAN KEUANGAN, OBJEKTIVITAS, PENGALAMAN KERJA, INTEGRITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Di Kabupaten/kota Di Provinsi Riau) Safitri, Meilina; Azlina, Nur; Hanif, Rheny Afriana
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 is to determine (1) influence of knowledge of financial management on audit quality, (2) influence of objectivity on audit quality, (3) influence of working experiences on audit quality, (4) influence of integrity on audit quality, and (5) influence of motivation on audit quality. Samples from this study is the auditor who worked in inspectorate regencies/cities in riau, exactly in Bengkalis, Kuantan Singingi, and Pekanbaru. Data were analyzed using multiple regression analysis using SPSS version 21. The data used are primary data using questionnaires. The analysis technique used to test hypotheses is random sampling. The results showed that knowledge of financial management, working experiences, integrity and motivation didn’t influenced audit quality. Beside that, this study proved that objectivity influenced audit quality. The test results obtained R2 values of 0,602 which means 60,2% of variables that affect the audit quality could be explained by the independent variables in this study, while the remaining 39,8% is explained by variables outside the model. For future research, I suggest to extend survey area coverage and add more variable that can influence audit quality.Keywords : Knowledge Of Financial Management, Objectivity, Working Experiences, Integrity, Motivation, and Audit Quality
PENGARUH KEBIJAKAN DEVIDEN, PROFITABILITAS,UKURAN PERUSAHAAN, RESIKO BISNIS, CASH HOLDING, KONTROL KEPEMILIKAN, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2011-2014) Nainggolan, Misco Valensi; Azlina, Nur; ', Julita
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 determine the effect of dividend policy, profitability, company size, business risk, cash holding, ownership and control of non-debt tax shield on capital structure on companies listed in Indonesia Stock Exchange period 2011-2014.The sample used in this study is a company manufacturing consumer goods industry sub-sectors listed in Indonesia Stock Exchange in 2011-2014. This study usingpurposive sampling method to determine the sample so as to produce 27 sample companies. Data were analyzed using multiple linear regression method and descriptive statistics.The study found that in Parsial dividend policy have a negative impact but did not significantly influence the capital structure, profitability have a negative impact but not significant to capital structure, company size has no significant effect on the capital structure, Business Risk positive effect but not significant to the capital structure, cash holding no significant effect on the capital structure, ownership control but no significant negative effect on the capital structure, non-debt tax shield but no significant effect on the capital structure. The magnitude of the effect caused by the seven independent variables together against the dependent variable is 28.1%, while the remaining 71.9% is influenced by other variables not examined in this study.Keywords: Devidend policy, Profitability, Cash holding, Capital structure
Co-Authors ', Desmiyawati ', Julita ', Supriyono Agustami, Try Agustia, Dwi Alfiati Silfi Devi Safitri Dian Pertiwi Dinanda Sulaeman Emrinaldi Nur DP Evi Sribudiani Has, Fandri Riomanugusta Hasbi Al Hasymi Haugesti Diana Idrianto, Odi Ira Amelia Kamaliah Kamaliah, Kamaliah M. Mardhiansyah Mudrika Alamsyah Hasan Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi Iznillah, Muhammad Luthfi Nainggolan, Misco Valensi Nurhasanatang, Siti Nurul Ardiani Putra, Arfend Adi Putra, Rizki Agus Rheny Afriana Hanif Safitri, Meilina Sari, Embun Widya Taufeni Taufik Triwahyuni, Mustika Yundari, Yundari