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Pengaruh opinion shopping, reputasi auditor, disclosure, dan ukuran perusahaan terhadap penerimaan opini audit going concern pada perusahaan manufaktur 2011-2013 yang listing di bursa efek indonesia Putri, Tria Widiastuti; ', Rasuli; Diyanto, Volta
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 users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity.In this study, we attempt empirically to investigate the relationship between Opinion Shopping, Auditor Reputation, Disclosure, and Company Size, on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All manufacturing company listed in Indonesia stock Exchange that received going concern audit opinion from 2011-2013 are used as the population. Logistic Regression is used to test the hypothesis.From the results, indicate that Opinion Shopping, Disclosure and Company Size is significantly affect on receiving of going concern audit opinion. While the others Auditor Reputation are not significantly affect on receiving of going concern audit opinion of a company.Keywords: Opinion Shopping, Auditor Reputation, Disclosure, and Company Size.

Analisis pengaruh profesionalisme, kepuasan kerja, kepuasan tingkat kompensasi, komitmen organisasional dan motivasi terhadap turnover intentions staff auditor di kantor akuntan publik (studi pada KAP di Pekanbaru dan Batam) Gusrianto, Calwin; ', Rasuli; Diyanto, Volta
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 objective of this study is to get an empirical evidence about the effects of profesionalism, job satisfaction, salaries satisfaction, organizational commitment and motivation upon the turnover intentions to auditor who work at Pekanbaru and Batam accounting firm.Data collected through questionnaires by using convenience sampling. There were 66 questionnaires distributed, 48 were returned and 43 questionnaires used for the analysis.The data analysis was done by using multiple regression. The result of this research showed that there were no significant effect of profesionalism, salaries satisfaction, and motivation as individual factor upon the turnover intentions. For job satisfaction and organizational commitment, there were negative effect upon the turnover intentions.Keywords: Profesionalism, Job Satisfaction, Salaries Satisfaction, Organizational Commitment, Motivation, Turnover Intentions.

Pengaruh kejelasan sasaran anggaran, desentralisasi dan akuntabilitas publik terhadap kinerja manajerial Satuan Kerja Perangkat Daerah (Studi empiris pada SKPD Pemerintah Kota Pekanbaru) Wahyuni, Rizka; Rasuli, Muhammad; Diyanto, Volta
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 whether the influence of budget goal clarity, decentralization and public accountability of SKPD managerial performance. The technical data collection of this survey is the questionnaire directly sent to the SKPD city government of pekanbaru. Total of respondents used in this research is 94 respondents (78,33%). The method of analysis used is the multiple linear regression using SPSS version 21. The result of this research showed that simultaneous regression test (F-test) is budget goal clarity, decentralization and public accountability influence to the managerial performance on SKPD. The result of partial regression test (T-test) showed that decentralization have significant influence to managerial performance of SKPD, but budget goal clarity and public accountability is contrary. The coefficient determination (R2) effect by all independent variables are 24,8% while the remaining 75,2% influenced by other variables were not examined in this study.Keywords: Managerial Perfomance, Budget Goal Clarity, Decentralization and Public Accountability

PENGARUH KOMITMEN ORGANISASI, PERAN PENGELOLA KEUANGAN DAERAH, PARTISIPASI ANGGARAN, DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA PIMPINAN SATUAN KERJA PERANGKAT DAERAH KOTA PAYAKUMBUH Octalia, Roza; Rasuli, Muhammad; Diyanto, Volta
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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This study aims to examine the Influence of Organizational Commitment, Role of Regional Financial Management, Budget and Public Accountability Participation on Performance Leadership. The object of this study conducted at SKPD Payakumbuh, consisting of 25 SKPD. The population of this study was a leader who works at SKPD Payakumbuh. Selection of the sample in this study was based on a purposive sampling method. Respondents in this study were the Head SKPD, Secretary of SKPD, Head of Sub Division of Finance, Head of Sub Division of Administration. The Method of collecting primary data was survey techniques and giving the questions to the respondents by questionnaires. From 100 questionnaires sent, there were 94 respondents who returned the questionnaire and which can be processed and analyzed. The processing and analysis of data were using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) version 17. The results showed that organizational commitment had a significant effect on the performance of the leadership, the role of regional financial managers had a significant effect on the performance of the leadership, the participation had a significant effect on the budget performance management, and public accountability also had a significant effect on the performance of the leadership.Keywords: Commitment, Role of Regional, Participation, Accountability, and Performance

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN JOBRELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada SKPD Kabupaten Bengkalis) Saputra, Riki; Hasan, Amir; Diyanto, Volta
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 present study aims to examine the budgetary participation and managerial performance relationship on . It also attempts to examine whether organization commitment and Job-Relevant Information mediate the budgetary participation and managerial performance relationship. To collect data of this study, survey questionnaires are used. From 68questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 53 questionnaires (77,9%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and Job-Relevant Information. But budgetary participation did not indirectly affect managerial performance via the intervening variables of organization commitment and Job-Relevant Information. Keywords: budgetary participation, managerial performance, organization commitment, and Job-Relevant Information.

PENGARUH TINDAKAN SUPERVISI, PENGALAMAN KERJA, KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik Pekanbaru, Padang, dan Medan) Fitriyanti, Rika; Nasir, Azwir; Diyanto, Volta
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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This study was aimed to examine the effect of supervisory action, work experience, organizational commitment and professional commitment to job satisfaction of auditors. In this study, data collected by using questionnaires given to auditors who work in Public Accounting Firm in Pekanbaru, Padang and Medan. From questionnaires distributed as much as 120 questionnaires (82%) and can be completed and processed. Data collected were analyzed by using partial least squares (PLS) version 2.0 m3 which comparing t-statistics value generated from the output of PLS with t-table value. PLS output is estimated latent variables that are linear aggregates of indicators with a significance equal to 0,05 or 5%. The results of this study indicate that the action of supervision and organizational commitment has no effect to the job satisfaction of auditors. While work experience and professional commitment effect to the job satisfaction auditors.Keywords: supervisory action, work experience, organizational commitment, professional commitment, and job satisfaction auditors.

PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA DAN SISTEM PENGHARGAAN(REWARD) SEBAGAI VARIABEL MODERATING PADA PT. PLN DI PEKANBARU Afif, Muhammad; Surya, R. Adri Satriawan; Diyanto, Volta
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 purpose of this research is to test empirically the influence of total quality management to managerial performance with performance measurement system and reward system as moderated variables, empirical study at accounting staff division in services companies in PT PLN in Pekanbaru. The data was collected by distributing questionnaires with conveniences sampling to the respondents. Samples used in this study are staff at accounting division with a total sample of 10 services companies of 106 respondent. The method analysis used in this study is multiple regression analysis.From the results of multiple regression, is one hypothesis that influence to managerial performance: 1) total quality management significantly influence on managerial performance. Meanwhile, two more hypothesis with moderated regression analysis is not influence to managerial performance, that is: 2) performance measurement system and TQM interaction have no significant influence to the managerial performance. 3) reward system and TQM interaction have no significant influence to the managerial performance.Keywords : management quality, performance, reward, and manajerial

ANALISIS PENGARUH RASIO KEUANGAN DAN MARKET EFFECT UNTUK MEMPREDIKSI KEBANGKRUTAN BANK MENGGUNAKAN MODEL REGRESI LOGISTIK (Studi Pada Bank yang Terdaftar Di Bursa Efek IndonesiaPeriode 2008-2012) Halim, Chandra; Savitri, Enni; Diyanto, Volta
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 aims to determine the effect of accounting ratio and market effect for predicting bank’s bankruptcy with logistic regression model. Beside that this research also to measure the correction of bank’s bankruptcy predicting model.The research data is secondary data from annual financial statements of bank, annual report of bank, and bank’s stock history report. While the population in this research were all commercial banks in Indonesia that is still in operation and listing on the Indonesia stock exchange during the period of 2008-2012. By using the method of purposive sampling obtained 21 banks for the sample. The analysis is using logistic regression.The test results of logistic regression, model composed by accounting number and market effect.is illustratable probability of bank’s bankruptcy observe by the model fit result. Accounting numbers CAR, NPL and BOPO are significantly effect for probability of bank’s bankruptcy. By all of the variables in this research can explain 69% probability of bank’s bankruptcy and the other 31% explain by other variable. Predicting Accuracy of the model in this research is 95.2%.Keywords: Bank,PredictingBankruptcy, Accounting Ratios, Market Effect and Logistic Regression.

INTERVENING DEONTOLOGI MORAL EVALUATION AUDITOR DALAM PENGARUHNYA PEMBUATAN KEPUTUSAN BERBASIS ETIS DENGAN PERKEMBANGAN MORAL COGNITIVE Nur DP, Emrinaldi; Diyanto, Volta
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3248

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh time pressure, risiko audit, perkembangan moral kognitif dan deontologi evaluasi moral yang menjadi tanda dini prosedur audit off dari karakteristik individu sisi dalam membuat keputusan etis. Penelitian ini menggunakan sikap berhenti prematur prosedur audit ketergantungan . Baru-baru ini sikap tidak etis ini tampaknya menjadi hal yang berisiko karena menunjukkan bahwa auditor tidak konsisten tentang bertanggung jawab dan etika mereka. Populasi dari penelitian ini adalah seluruh auditor independen yang bekerja di KAP di Pekanbaru, Padang dan Batam. Sedangkan sampel adalah mereka yang bekerja di KAP kotaPekanbaru, Padang dan Batam. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel yang digunakan adalah 69 responden. Data dianalisis dengan teknik analisis PLS (Partial Least Square) dengan menggunakan software SmartPLS. Hasil menunjukkan bahwa tekanan waktu berpengaruh signifikan untuk mengaudit tanda dini prosedur off, pembangunan dan tata susila moral yang evaluasi moral yang kognitif berpengaruh negatif tidak signifikan untuk mengaudit tanda dini prosedur off. Selain itu, ada juga hubungan yang signifikan antara perkembangan moral kognitif seseorang dan deontologi evaluasi moral. Kelima T-Statistic tes secara bersamaan tidak berpengaruh untuk mengaudit tanda dini prosedur off. Hanya 23,8 % variabilitas membangun berhenti prematur sikap prosedur audit, dan sisanya 76,2 % explaine oleh variabel lain di luar penelitian ini.Â The purpose of this research is to find out the effect of time pressure, audit risk, cognitive moral development and deontology moral evaluation into audit procedureâs premature sign off from individual characteristicâ side in making ethical decision. This research used premature stopping attitude of audit procedure as the dependence. Recently, this unethical attitude seems to be risky thing because it indicates that auditors are not consistent about their responsible and ethics. Population of this research is all independent auditors working in KAP in Pekanbaru, Padang and Batam. While sample are those who work in KAP kotaPekanbaru, Padang and Batam. Sampling was done by purposive sampling method. The numbers of sample used are 69 respondents. Data is analyzed by PLS analysis technique (Partial Least Square) using SmartPLS software.Result shows that time pressure has significant effect to audit procedureâs premature sign off, cognitive moral development and deontology moral evaluation have non-significant negative effect to audit procedureâs premature sign off. Besides that, there is also a significant connection between somebodyâs cognitive moral development and deontology moral evaluation. Fifth T-Statistic tes simultaneously has no effect to audit procedureâs premature sign off. Only 23,8% variability construct premature stopping attitude of audit procedure, and the rest 76.2% explaine by other variable outside this research.

PENGARUH TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat) Risma, Fadhilah; Andreas, Andreas; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra 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 and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control

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