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All Journal Jurnal Ekonomi AdMathEdu : Jurnal Ilmiah Pendidikan Matematika, Ilmu Matematika dan Matematika Terapan Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Daya Saing : Jurnal Ilmu Manajemen Diklat Review : Jurnal manajemen pendidikan dan pelatihan PRAJA: Jurnal Ilmiah Pemerintahan Jurnal Akuntansi dan Keuangan Prosiding Konferensi Nasional PKM-CSR
Hardi Hardi
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Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH SIKAP WAJIB PAJAK MENGENAI FUNGSI PAJAK, PERSEPSI WAJIB PAJAK DALAM PELAKSANAAN SANKSI DENDA, PELAYANAN FISKUS, DAN SPPT TERHADAP KEBERHASILAN PENERIMAAN PBB KOTA PEKANBARU Rizka Wahyuni Siregar; Hardi Hardi; Edfan Darlis
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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Abstract

This study aimed to analyze the effect caused by the variable The Attitudes regarding the Tax Function, Perception of Tax payers on The Implementation of Financial Penalties, The Service Tax Authorities, and SPPT With PBB Income success. This study uses convenience sampling with 100 samples obtained from the calculation formula slovin. The data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable PBB Income success. Partial regression test (t test) showed that all independent variables studied partial effect on the variable The land and Building Tax Income success. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 65,4%, while the remaining 34,6% is influenced by other variables not examined in this study.Keywords: Taxpayer Attitudes, Perception Tax payers, Service Tax, and SPPT
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, AGENCY COST DAN SALES GROWTH TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Dwi Rafika Rani; Hardi Hardi; Al Azhar L
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 examine the influence of liquidity, leverage, profitability, agency cost, and sales growth on probability of financial distress.The population in this study consists of all manufacturing company in Indonesia Stock Exchange in year 2013-2015. Sampling method used is purposive sampling. A criterion for firm with probability of financial distress is a company which is has a negative earning per share in a year ended. Data of these listed companies one and two years before they selected as samples. By omitting companies with some data unavailable, the samples consist of 94 companies. Logistic regression used to be analysis technique. The empirical result of this study show that only leverage has a negative significant influence to prabibility of financial distress. Liquidity, profitability, agency cost and sales growth have no influence to prabibility of financial distress.Keywords : Liquidity, Leverage, Profitability, Agency Cost, Sales Growth, Financial Distress . 
PENGARUH PROFESIONALISME, ETIKA PROFESI, PENGALAMAN AUDITOR DAN INDEPENDENSI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empris BPKP RI Perwakilan Provinsi Riau) Lia Edli Syaravina; Hardi Hardi; Yessi Mutia Basri
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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This research has been done by method of survey to BPKP deligation of Riau’s province. This research has purpose to find out the empiric evidence influence to professionalism, ethic of profession, experience of auditor and independence toward to the consideration of materiality. The population of this research are auditors who work in BPKP delegation of Riau’s province. The number of sample are taken same with the number of respondent that are 104 peoples. Types of data that used is primer data with collecting data method uses quesioner. Analysis data method is multiple regression with the assistance of software SPSS version 17.00. The result of research shows that professionalism, ethic of profession, experience of auditor and independence are influential toward to the consideration of materiality with significant value of professionalism is 0.026, Ethic of profession is 0.046, experience of auditr is 0.043 and independence is 0.031. vlue o alph is 0.05. value of adjusted R square is 0.675. It means as 67,5% of independents variable in this research are able to influence the variable of dependent, the rest mount is 32,5% are influenced of the other varablee that are not registered into this model of regression.Keywords:Professionalism, Ethic of profession, Experience of auditor, Independence and the consideration of materiality
PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Kantor Akuntan Publik yang Terdapat di Pekanbaru, Padang, dan Batam) Amin Surahman; Hardi Hardi; Lila Anggraini
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 influence of Competence, Independence, and Integrity to Audit Quality with Auditor’s Ethic as Variable of Moderation. Research carried out on accounting firm of Pekanbaru city, Padang City, and Batam City on 2017. Sample used as respondents were taken by using purposive sampling method. Each population is represented by public accountant office’s auditors. Questionnaires were distributed to 95 respondents, amd successfully reassembled with complete answers obtained from 67 respondents. Data were collected from 67 respondents further data were analized by using software of SPSS version 21.0 using descriptive statistical analysis and multiple linear regression analysis to generate the classical assumption, the model data analysis, coefficient of determinationand prove the hypothesis. The results shows that competence and independence has significant effect to audit quality, while integrity has no significant effect to audit quality. Auditor’s ethic moderate the effect on competence, independence, and integrity to audit quality.Keywords: Competence, Independence, Integrity, Auditor’s Ethic, and Audit Quality.
PENGARUH AKUNTABILITAS, TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi pada Satuan Kerja perangkat daerah kabupaten Indragiri Hulu Farid Hamdi; Hardi Hardi; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Transparency of financial reporting requires organizations to present the financial statements are free from material false information and biased to outsiders. This is consistent with the concept of reliability of the information in the financial statements that should be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. .This Study examined the effects of accountability, external pressure, hesitated environment, and commitment to leadership on the transparency of financial reporting. The sample studied consisted of 27 sectors in Indragiri Hulu. the analytical techniques used to test hypotheses is purposive sampling. Data were analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) 17 version.The results showed that accountability, external pressure, management commitment, and competence of human resources who do have the effect of transparency of financial reporting. Accountability was significant 0,034 0,033 external pressure was significant. Demonstrated management commitment 0.000 significance. Highlights the competence of human resources 0.000. This decision was made are all variables significant effect on the transparency of financial reporting.Keywords: Accountability, External Pressure, commitment management, human resources, and financial transparency
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, EFIKASI DIRI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kantor Akuntan Publik di Pekanbaru, Padang, Batam) Nadiah Ocvinitha Rahman; Hardi Hardi; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was aimed to examine the influence of Role Conflict, RoleAmbiguity, Self - Efficacy to Auditors Performance With Emotional Quotient AsModerating Variabele (Empirical Study On Representation Of Auditor At Pekanbaru,Padang, Batam) The respondent are in the analysis were 64 respondents. Thestudy used primary data which was obtained from the answer of the respondentsand the questionnaire distributed. The collected data was analyzed using dataanalysis method by firstly proposing the classical assumption before performingthe hypothesis test. Classical assumption test and hypothesis test was done usingSPSS software version 23 for Windows. The hypothesis test in this research usedmultiple regression linier with t-test at significance level 5 % (α = 0 ,0 5),moderated regression analysis and determination coefficient test. The result of thestudy found that Role conflct significanly influence to auditors performance , roleambiguty significanly influence to auditors performance, self – efficacysignificanly influence to auditors performance. Emotional quotient is amoderating variable between influence of role conflict, role ambiguity to auditorsperformance but it cannot be moderating between self - efficacy to auditorsperformance.Keywords : role conflict, role ambiguity, self – efficacy, emotionl quotient, auditorperformance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perkebunan yang Terdaftar di BEI Periode 2015- 2016) Debora Ully Natalia Rumajar; Hardi Hardi; Pipin Kurnia
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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The purpose of this research is to examine the effect of Corporate Social Responsibility to Firm Value and Firm Size as a Moderator Variable. The population is all of plantation companies listed in the Indonesia Stock Exchange period 2015-2016. Total sample is 15 companies based on Purposive Sampling methode. Technique of data analysis multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 25.0 for Windows as data processing software program. The result show that CSR effect on the firm value. It assumes if companies have more of CSR disclosure increase of firm value. In addition, The firm size as a moderating variable showing the result does not effect. Based on the calculation of coefficient determination (R2 ) was 0.128 which is processed using multiple linear regression techniques, CSR with firm value on moderated with firm size simultaneously giving effect was 12.8%. While the remaining 87,2% is influenced by other independent variabel that are not observed in this researchKeywords : corporate social responsibility, firm value, firm size.
PENGARUH KEAHLIAN, INDEPENDENSI DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS HASIL PEMERIKSAAN DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA INSPEKTORAT KOTA PEKANBARU DAN KOTA DUMAI) Amelia Bettry Fermana; Hardi Hardi; Volta Diyanto
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 study was demonstrate the influence of expertise, independence and professional skills on the quality of the result and the effect of work experience on relation expertise, independence and professional skills with the quality of inspection result. This study is a survey with census method, while spreading technique using questionnaires distributed to inspectors Inspectorate Pekanbaru Cityy and Dumai City. Of the 60 questionnaires distributed, 52 questionnaires were returned. Data analysis was performed by multiple linear regression testing and MRA. The result showed partially expertise, independence and professional skills on the quality of the result. Job experience as a moderating variable proved to be able to strengthen the relationship between expertise, independence and professional skills on the quality of inspection result.Keywords: Expertise, Independence, Professional Skills, Work Experience, and Quality Inspection Result.
KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor BPK RI Perwakilan Provinsi Riau) Salsabila Nadia; Hardi Hardi; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of competence and independence and roleambiguity with emotional intelligence as moderating the auditor's performance in theOffice of the Republic of Indonesia BPK Representative of Riau Province. The samplingtechnique used in this study is a saturated sample technique with saturated samplemethod with the number of samples obtained as much as 32 samples. The data collectionmethod used in this study is to distribute questionnaires to auditors at the Office of theRepublic of Indonesia BPK Representative of Riau Province. The data analysis techniqueused in this study is the Moderated Regression Analysis (MRA). Based on the results ofthe research obtained, it shows that emotional intelligence, competence andindependence, and role ambiguity influence auditor performanceKeywords : Kompetence, Independence, Role Ambiguity, Emotional Intelligence andPerformance of Auditors.
PENGARUH UKURAN PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT DELAY DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, danTransportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2016) Mutiara adhilla Damanik; Hardi Hardi; Elfi Ilham
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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The purpose of This research is to examine the effect of Firm Size, Kap Size to Audit Delay with Auditor Industry Specialization as moderating variable. The population is all infrastructure, utility and transportation companies listed in Bursa Efek Indonesia in years 2015-2016. This research is included in quantitative research. The type of data used in this research is secondary data from financial statement of the aforementioned infrastructure, utility and transportation companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total of samples is 28 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this research showed that Firm Size affects Audit Delay with significant value 0,040, KAP Size affects Audit Delay with significant value 0,000, Firm Size affects Audit Delay after moderated Auditor Industry Specialization with significant value 0,000 and KAP Size affects Audit Delay after moderated Auditor Industry Specialization with significant value 0,010. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Audit Delay, Firm Size, KAP Size, Auditor Industry Specialization
Co-Authors Afifah Izzatil afred suci, afred Al Azhar L Alfiati Idris Amelia Bettry Fermana Amin Surahman Amir Hasan Andreas Andreas Apandi1 Irpan Ari Wibowo Arisna Rahmadani Azhari S Azhari S Aznuriyandi Aznuriyandi Debora Ully Natalia Rumajar Dwi Rafika Rani Edfan Darlis Efferida Septa Bella Eka Hariyani Elfi Ilham Fajrina Nurul Farid Hamdi Febita Agustina Ndruru Fitr Yani Ilham Elfi Indriani Dwie Riefni Indriarta Hidayatunissa Inova Fitri Siregar, Inova Fitri Intan Fradila Ketut Tirtayasa Lia Edli Syaravina M. Rasuli Meilda Meilda Meilda Wiguna Mela, Nanda Fito Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nining Sudiar Nofrizal Nofrizal Nurhayani Lubis nurhayani lubis Nurul Ardiani Pipin Kurnia Rheny Afriana Hanif Rizka Wahyuni Siregar Rudi Syaf Putra Salsabila Nadia Sri Maryanti SRI RAHAYU Volta Diyanto Wahid Qadri Damanik Widy Ayu Ocktaviany Widya Elisa Yessi Mutia Basri Zalfi M Harry Raudho