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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan PEKBIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Nur Azlina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN (Studi Empiris pada SKPD Kabupaten Agam) Eka Nopriyanti; Nur Azlina; Mudrika Alamsyah Hasan
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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Abstract

This research aims to invetigate the effect of budget participation, budget emphasis, organization commitment, locus of control, and task complecity on budgetary slack.While responden is consisted by the structural functionary in governmental institution of Agam Regency. The data was collected by distributing quetionnaires to 108 repondents, but only 78 respondents who fill out the questionnaires. The analysis tool used is multiple regression using SPSS program version 21. The results show that budget participation, budget emphasis, organization commitment, locus of control, and tas complecity have significant effect and poitive impact on budgetary slack. Based on the results.Keywords: Budget Participation, Budget Emphasis, Organization Commitment, Locus Of Control, and Task Complecity.
Pengaruh Komite Audit, Asimetri Informasi, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2010) Arief Reyhan; Zirman '; Nur Azlina
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 aims to detemine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of earnings. The uadit committee of the measured variabels based on the number of member on the company, assymetry of information measured by the Bid ask spread, the size of company is measured by total asset log,profit growth id measured by subtracting the profit period right now with a profit of previous period are then divided by the previous period profit,profitability is measured using Return On Asset (ROA). Dependent variabel quality of profit measured by Ernings response Coefficient n(ERC). The research sample is a manufacturing company of 32 listings in BEI 2009-2010. And using sample techniques with purposive sampling. Multiple linear regression a statistical analysis using the enter methode to test examiine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of Earnings. The result of this research show that only the size of the company, profit growth, profitability effect on the quality of Ernings.while the two other independent variable namely audit committee and assymetry information has no effect on the quality of earnings. This can be seen in the value of R Square is only 42,5 % means there is still other variable that have a relationship with the company’s earnings quality ammounted to 57,5 % which can be included in the next research.Keywords : Audit committee, The Information assymmetry, Size of the Company, Profit Growth, profitability , Quality of Ernings
PENGARUH KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN PEMERINTAH (Studi Empiris SKPD Kabupaten Kepulauan Meranti) Rizky Fitriyanti; Nur Azlina; Pipin Kurnia
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 aim of this research is to analyzeThe Effect of Organization Commitment, Information Tehnology Utilization and Intern conrol system toward the performance of SKPD Government finance. (Empiric Study of SKPD Kabupaten Kepulauan Meranti).Sample of this research are 29 SKPD that located in meranti, Sampling technique is Purposive Sampling, the technique for testing Hypothesis using multiple analysis approach. The Result of this research shows that Organization commitment is affected to calculate value > table .3.266>2.030, Information Technology utilization significantly affect the calculate value > ttabel 2.383 >2.030 and intern control systemis significantly affect the calculate value > ttabel 2.419 > 2.030 toward Government’s finance performance.Keywords :Commitment, technology, Control, and performance.
PENGARUH SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN MORALITAS MANAJEMEN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Rumah Sakit Islam Ibnu Sina Sumatra Barat) Rifqi Abdillah A; Nur Azlina; Adhitya Agri Putra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to obtain empirical evidence about the influence of internal control system, information asymetry, suitability compensation and Management Morality to the tendency of accounting fraud. This study used primer data with quitonaiers. The population of this study was obtained from a sample of all Islamic hospital Ibnu Sina of Western Sumatra. The sample was determined using the saturated samples with unit of analysis of this study is a director of the hospital, the head of the public department, the head of human resource, the chief financial officer, the head of the pharmaceutical unit, internal auditor and the accounting staff, with a totals 102 respondent, so the questionnaire is returned as many 84 pieces. The analysis technique used multiple linear regression analysis using SPSS ver. 25 computer program. The result of the study showed that (1) partially the internal control affected the accounting fraud, (2) partially the informational asymmetrical affected the accounting fraud, (3) partially the compliance compensation affected to the accounting fraud, (4) partially the management morality affected to the accounting fraud.Keyword : fraud, internal, asymetry, compensation and morality
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DILIHAT DARI PERSPEKTIF GENDER (Studi pada Universitas Riau, Universitas Islam Riau, dan Universitas Islam Negeri Sultan Syarif Qasim II) Aditya Trinovryan; Nur Azlina; Alfiati Silfi
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 examines the effect of Emotional Quotient, Spiritual Quotient, and Learning Behavior on Accounting Understanding be Observed from Gender Perspective. Population of this research is accounting college students in Riau Province. The sample used in this research was accounting college students on Riau University, Islamic Riau University, State Islamic University. Sample Selected by purpossive samping and data collected use questionnaires. By using simple linear regression, the result of study shows that Emotional Quotient have significant effect on Accounting Understanding sig by 0,000<0,05 , Spiritual Quotient have significant effect on Accounting Understanding sig by 0,032<0,05 , and Learning Behavior have significant effect on Accounting Understanding sig by 0,034<0,05 and be found the difference of Emotional Quotient between male and female gender sig by 0,001<0,05, Spiritual Quotient between male and female gender sig by 0,002<0,05, Learning Behavior between male and female gender sig by 0,001<0,05, and Accounting Understanding between male and female gender sig by 0,011<0,05.Keywords: Emotional Quotient, Spiritual Quotient, Learning Behavior, Accounting Understanding, and Gender
PENGARUH TINDAKAN SUPERVISI, KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASIONALTERHADAP KEPUASAN KERJA AUDITOR BPKP PERWAKILAN DAERAH RIAU Rizky Andrian; Nur Azlina; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to test empirically the effect of actions that supervision, professional commitment and organizational commitment on job satisfaction auditors. The population in this study is the Public Sector Auditors who worked in Various Government Agencies Prov. Riau. sample in this study consisted of Auditor Candidate totaling 18 people, numbering Executive Auditor totaled 18 people, Implementing Advanced Auditor numbered 1, Auditor Supervisor of 20 people, first auditr amounted to 4 people and young auditors and auditors of 35 people associate amounted to 14 people. The total sample in this study amounted to: 110 people. Analysis of research on the use is to use multiple linear regression equation with SPSS (Statistical Product and Service Solutions). The results showed that the supervision Based on the results of action research which is represented by the leadership and mentoring aspects significantly influence job satisfaction auditors. Supervision actions are represented by the aspect of working conditions, no significant influence on job satisfaction auditors, supervision actions represented by assignment aspects significantly influence job satisfaction auditors. Professional commitment significant effect on job satisfaction auditor at BPKP Prov. Riau. And organizational commitment has no effect on job satisfaction.Keywords: Action Supervision, Professional Commitment, Organizational Commitment and Job Satisfaction
Analisis pengaruh kebijakan deviden, resiko bisnis, kontrol kepemilikan, cash holding dan non debt tax shield terhadap struktur modal pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia Rizky Ardhianto; Emrinaldi Nur Dp; Nur Azlina
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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Capital structure relates to how companies finance their debts and make decisions about the shape and composition of funding that will be used by the company. Financing companies can be debt or equity capital and need to be considered when obtaining these funds. Several factors can affect the capital structure is the dividend policy, business risk, ownership control, cash holding and non-debt tax shield. This study aims to determine the effect of dividend policy, business risk, ownership control, cash holding and non-debt tax shield on capital structure in companies listed in Indonesia Stock Exchange.The results of this study found that the Dividend Policy, Business Risk, Ownership Control and Cash Holding has a significant effect on capital structure. While Non-Debt Tax Shields did not have a significant effect on capital structure. The results of this study also found that the dividend policy, business risk, ownership control, Cash Holdings, and non-debt tax shield together have an influence on the capital structure. The influence of independent variables on the dependent variable capital structure which can be described by the equation by 40.1%. While 59.9% influenced by other factors not included in the regression model.Keywords : Dividen Policy, Business Risk, Ownership Control, Cash Holding, Non Debt Tax Shield, and Capital Structure
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN (ROE) DENGAN MANAJEMEN LABA DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Untuk Periode 2011-20 Rully Aprianto; Desmiyawati &#039;; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This research is to investigate the influence of Corporate Social Responsibility (CSR) to corporate financial performance with earning management and size company as moderating variable. CSR disclosure by GRI G3 is used as the proxy of CSR activity, ROE is used as the proxy of financial performance and discretionary accruals by The Modified Jones model is used as the proxy of earning management practices. The results of this research show that CSR has significant influence on corporate financial performance. The analysis with the moderating variable Absolute Residual Method shows that earning management moderate in relation between CSR and corporate financial performance and it shows negative significant influence. And The analysis with the moderating variable Absolute Residual Method shows that size company moderate in relation between CSR and corporate financial performance and it shows positive significant influence.Keywords: Corporate Social Responsibility, earnings management, size company, and corporate financial performance
Pengaruh pengawasan preventif dan pengawasan detektif terhadap efektifitas pengendalian anggaran (studi empiris pada satuan kerja perangkat daerah di kabupaten kampar) Julio Herdi Peuranda; Raja Adri Satriawan; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research is conducted to analyze the influence of effectiveness of budget control to echelon III and IV in SKPD Kampar regency. The research consists of a dependent variable that is effectiveness of budget control (Y) and two independent variables which preventive (X1) and detective control (X2).The population in this research is all of echelon III and IV officials in SKPD Kampar regency with eightyeight respondents using purposive sampling technique. Data analysis using quantitative method with SPSS version seventeen.The result of this research convey that all of the independent variables simultaneously affect the effectiveness of budget control significantly. At partially test only detective control has effect significantly while the others independent variables affect not significantly. Adjusted R square show at moderate level (fifty one point three percent). It means fourty eight point seven percent has affect by other variable beyond this research.Keywords: Preventive and detective control, effectiveness of budget control
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL DAN GOAL COMMITMENT SEBAGAI VARIABEL MODERATING (Studi Empiris di Pemerintahan Kota Pekanbaru) Putri Dwi Nurhidayati; Nur Azlina; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aim to examine the influence of budgetary participation to budgetary slack with locus of control and goal commitment as moderated variables at (Empirical Study On Pekanbaru City Government). The data was collected by distributing questionnaires with purposive sampling to the respondents. While responders is consisted by the functional functionary aselon III and IV at governmental institution of Pekanbaru City which is participation in budgetary process, with a total sample are 93 respondents. The method analisys used in this study is multiple regression analysis with software SPSS for windows. From the results of multiple regression, there is three hypothesis that influent to budgetary slack : 1) the effect of budgetary participation having an effect on budgetary slack. 2) budgetary participation and locus of control interaction have significant influence to the budgetary slack. 3) budgetary participation and goal commitment interaction have significant influence to budgetary slack.Keywords: budget, participation, control, goal, and commitment
Co-Authors Abd. Rasyid Syamsuri Adhitya Agri Putra Aditya Trinovryan Al Azhar A Alfiati Silfi Amir Hasan Amir Hasan Amir Hasan Anisa Ratna Suzana Annisa Hapsari Arief Reyhan Arini Arini Arries Martin Riafan Azhari Sofyan Azwir Nasir Boby &#039; Delima Suma Bestari Desmiyawati &#039; Desmiyawati Desmiyawati Devi Safitri Dian Avita Sari Eka Hariyani Eka Nopriyanti EMRINALDI NUR DP Eva Ulfah Rahayu Febi Nurindah Sari Fitri Humairoh Franky Afrizal Fransiska - Helen Stephanie Gusar Indah Dwiastari Iwan Kristoni Napitupulu Julio Herdi Peuranda Julita &#039; Kamaliah - Kamaliah Kamaliah Kennedy &#039; Kirmizi Ritonga M. Rasuli M. Rasuli M. Rasuli Mudrika Alamsyah Hasan muhammad irfan Muhammad Rasuli Muhammad Rosyidi Mukhlisin Mukhlisin Nurlaili &#039; Pipin Kurnia Poernawarman - Putri Dwi Nurhidayati Rahmad Hidayat Raja Adri Satriawan Raja Reno Setiawan Rasuli &#039; Reynaldi Riantiarno Rheny Afriana Hanif Ridho Alfajri Rifqi Abdillah A Rikotavia Sinuhaji Rizky Andrian Rizky Ardhianto Rizky Darmawan Rizky Fitriyanti Romy Eka Putra A Rully Aprianto Septi Indriyani Shella Lolita diti Aprilia SITI ASIAM Sri Rezeki Suci Izdihar Suci Nurulita Susilatri - Taufeni Taufik Taufiq Nugraha Vetty Rebecca Panjaitan Widya Arisza Septyaningtyas Winda Putri Ayunda Windi Puji Astuti Yolla Yorika Yulia Petra Harvianda Zirman &#039; Zirman Zirman ZK Abdurahman Baizal