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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMDA: KEPEMIMPINAN, KOMITMEN ORGANISASI, DESENTRALISASI, BUDAYA ORGANISASI SEBAGAI MODERATING Liza Syafriyanti; Amries Rusli Tanjung; Edfan Darlis
Ensiklopedia Social Review Vol 1, No 1 (2019): Volume 1 No 1 Februari 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i1.294

Abstract

The purpose of this study was to examine the effect of budget participation on the performance of local government officials in Riau Province. Additionally it also tested the role of leadership style, organizational commitment, decentralization, and organizational culture as a moderating variable on the relationship between budgetary participation and performance. The research sample was taken with a simple method of proportionate stratified random sampling is the head of department / agency head / head of the bureau, sub head, and the head of the subsections. The population was Echelon III and IV. Data were collected using a questionnaire. Data were analyzed with multiple linear regression method. The results of the data analysis showed that the variables budgetary participation has a positive effect. Meanwhile, the leadership style, decentralization, and organizational culture affect the relationship with the performance of budgetary participation while moderating variable organizational commitment has no effect on the relationship.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, INVESTMENT OPPORTUNITY SET (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA: VOLUNTARY DISCLOSURE SEBAGAI VARIABEL INTERVENING Farida Darmina Hutagalung; Amries Rusli Tanjung; Yesi Mutia Basri
Bilancia : Jurnal Ilmiah Akuntansi Vol 2 No 1 (2018): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.238 KB)

Abstract

This study aims to provide empirical evidence of the influence of institutional ownership, public ownership, investment opportunity set and firm size to quality of earnings by voluntary disclosure as intervening variable.The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2009 until 2014. Temporary sample of 95 companies. To test the intervening variable used path analysis method (Path Analysis). The results of this studycan be seen that there is influence of variables Institutional ownership of quality of earnings. The result of this research can be known that there is influence of variable of public ownership to quality of earnings. The result of research can be seen that there is no influence between investment opportunity set variable to quality of earnings. The results can be seen that there is no influence of variable size of the company affect the quality of earnings. Voluntary disclosure effect on quality of earnings. Institutional ownership on quality of earnings through voluntary disclosure. There is no influence Public ownership of quality of earnings through voluntary disclosure. There is no effect of Opportunity Set on quality of earnings through voluntary disclosure. And there is influence of company size variable to quality of earnings through voluntary disclosure. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kepemilikan institusional, kepemilikan publik, investment opportunity set dan ukuran perusahaan terhadap kualitas laba dengan voluntary disclosure sebagai variabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2009 sampai dengan tahun 2014. sampel sebanyak 95 perusahaan. Untuk menguji variabel intervening digunakan metode analisis jalur (Path Analysis). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh variabelkepemilikan institusional terhadap kualitas laba.Hasil penelitian dapat diketahui terdapat pengaruh variabelkepemilikan publikterhadap kualitas laba.Hasil penelitian dapat diketahui bahwa tidak ada pengaruh antara variabelinvestment opportunity setterhadap kualitas laba. Hasil penelitian dapat diketahui bahwa variabelukuran perusahaan tidak berpengaruh terhadap kualitas laba.Hasil penelitian dapat diketahui bahwa voluntary disclosure berpengaruh terhadap kualitas laba.Kepemilikan institusional berpengaruh terhadap kualitas laba melalui voluntary disclosure.Kepemilikan publik tidak berpengaruh terhadap kualitas laba melalui voluntary disclosure.Tidak terdapat pengaruh investmentopportunity setterhadap kualitas laba melalui voluntary disclosure. Dan terdapat pengaruh variabelukuran perusahaan terhadap kualitas laba melalui voluntary disclosure.
DETERMINAN KEPATUHAN PAJAK UMKM: LINGKUNGAN SEBAGAI VARIABEL MODERASI Fransiska Isadora Sinaga; Amries Rusli Tanjung; Fajar Odiatma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.1.3.402-403

Abstract

This research aims to examine the effect of tax information and modernization of the tax administration system on tax compliance to the entrepreneur of micro, small, medium entreprise in Pekanbaru city with environment as moderating variable. The data in this study is the primary data. The population in this study were all the Micro, Small, Medium Entreprises in the culinary industry in Pekanbaru City. The sampling method used in this study incidental method. The sample used in this study were 83 respondents. The method of data analysisused to test of hypothesis is SEM-PLS using WarpPLS 6.0 Version. The result of this study showed that tax information and modernization of the tax administration system had influence on the tax compliance. The environment could moderate the influence of tax information on tax compliance and the influence of modernization of the tax administration system on tax compliance