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Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Yusralaini '; Hardi '; Septi Dwiani
Jurnal Ekonomi Vol 18, No 03 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.647 KB) | DOI: 10.31258/je.18.03.p.%p

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi struktur modal sepertiukuran perusahaan, pertumbuhan perusahaan, profitabilitas, struktur kepemilikan dan struktur aktivapada perusahaan Manufaktur yang listing di Bursa Efek Indonesia. Penelitian ini dilakukan terhadapperusahaan Manufaktur yang listing di Bursa Efek Indonesia pada tahun amatan 2004 sampai dengan2006. Dengan menggunakan metode purposive sampling di peroleh sampel 30 perusahaan. Datadianalisis menggunakan Multiple Linear Regression dengan bantuan software SPSS versi 16.00 denganmetode Enter. Disamping itu juga dilakukan uji normalitas dan uji asumsi klasik. Berdasarkan hasilpenelitian dapat disimpulkan bahwa ukuran perusahaan, pertumbuhan perusahaan, profitabilitas,struktur kepemilikan dan struktur aktiva secara simultan berpengaruh terhadap struktur modal padaperusahaan Manufaktur yang listing di Bursa Efek Indonesia. Hasil penelitian juga menunjukkanbahwa lima variabel berpengaruh signifikan yaitu ukuran perusahaan, pertumbuhan perusahaan,profitabilitas dan struktur kepemilikan sedangkan struktur aktiva tidak berpengaruh signifikanterhadap struktur modal pada perusahaan Manufaktur yang listing di Bursa Efek Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR MAHASISWA AKUNTANSI SEBAGAI AUDITOR PEMERINTAH (Studi Empiris Mahasiswa Jurusan Akuntansi UGM, UI, Unri, Unand, UIN Suska dan UIR) Syaftinov Eka Putra; Hardi '; Afiati Silfi
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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Abstract

The rapid economic growth would make a lot of the work force to compete for jobs. No exception for graduate students majoring in accounting economy both at public and private universities. Competition in the business world certainly encourage them to become students qualified and ready to enter the world of work. For that they must be equipped with the ability to both since the college and outside the college to enable them to have competence in the world of work.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 used as an instrument of this study were distributed a total of 154 copies to the University Accreditation A (UGM and UI), 215 copies to the University Accreditation B (UNRI and UNAND), and 265 copies for the University Accreditation C (UIN SUSKA and UIR) of the students the period 2013 who has taken a major concentration and has proposed proposal. Data collected were analyzed using multiple regression analysis version 19.0. 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 0,825 and a strong relationship.Keywords: Interest, Career, Accounting, Auditor and Government
Faktor- faktor yang berpengaruh terhadap audit judgment (studi empiris pada Badan Pemeriksa Keuangan (BPK) RI perwakilan provinsi Riau) Rida MM Siagian; Hardi '; Al-azhar L
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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Abstract

This study aims to examine the influence of gender , experience of the auditor , the auditor's knowledge , obedience pressure and task complexity in the making audit judgment.The samples in this study were all auditors working at the Supreme Audit Agency ( BPK ) RI Riau Province . Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the Supreme Audit Agency ( BPK ) RI Representative Riau Province . The Respondents are used in the analysis were 43 respondents ( 81.3 % ) . Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions ) Version 17.The results of hypothesis testing using t-test , concluded H1 , H2 , H3 , H4 is accepted which has a significance value p - value < 0.5 , indicating that the gender variable , auditor experience , knowledge of the auditor , and obedience pressure has an influence on the auditor's judgment audit The Supreme Audit Agency ( BPK ) RI Representative Riau province . While the complexity of the task variable has a significance value p-value > 0.5 , H5 is not acceptable . The coefficient of determination in this study was 78 % . These four variables affect the dependent variable was 78 % , while 22 % is influenced by other variables that are not addressed in this study .Keywords : Audit Judgment , Gender , Auditor Experience , Knowledge Auditor , Obedience Pressure , Task Complexity.
Pengaruh perubahan modal kerja,ukuran perusahaan dan risiko bisnis terhadap kebijakan pendanaan pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia periode 2009-2011 Bobby Sumardi; Hardi &#039;; Sem Paulus Silalahi
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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Abstract

This study aimed to examine the effect of changes in working capital, company size and business risk to the company”s funding policy on mining.The object under study is a group of mining companies listed on the Indonesian Stock Exchange (BEI) in the year 2009-2011 with some predetermined criteria,so we get the end of the study sample as many as 14 companies during the period 2009-2011. The analytical method used is regression analysis.Priod to the statistical t-test againts multiple rergression equation,the test is done first classical assumption of normality of the data,autocorrelation,multicollinearity and heteroscedasticity. Based on the analysis,it is known that the working capital turnover and firm size no significant effect on the funding policy.Meanwhile,the business risk significantlyinfluence funding policy.The coefficient of determination is 0,11 which shows the influence of the independent variables used in the model of funding research on policy as the dependent variable was 11% while the rest 89% is explained by other variables not included in this research model.Keywords : Changes in Working Capital,Company Size,Business Risk Financing Policy
Pengaruh independensi, kompetensi, moral reasoning dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah (studi empiris pada BPK RI perwakilan provinsi Riau) Eveline Roirianti Naibaho; Hardi &#039;; Rheny Afriana Hanif
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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Abstract

The purpose of this research to know the partial effect of independence, competence, moral reasoning and professional skepticism of government auditor to audit quality of local government financial statement. The technique used to collect the data in this research is using questionnaire which was sent directly to the BPK RI Representative of Riau Province. The total of respondents used in this research is 43 respondents (81.13%). The method of data analysis used is the multiple linear regression using SPSS (Statistical Product and Service Solutions) Version 17. The result of this research indicate that partially, independence, competence, and moral reasoning of government auditor have influence to audit quality of local government financial statement, while professional skepticism of government auditor does not have influence to audit quality of local government financial statement. The determination coefficient of this research is 77.6%. The four variables have influenced to the dependent variable at the same time as much as 77.6%, while 22.4% has influenced by another variable that is not explained in this research.Keywords : Audit Quality, Independence, Competence, Moral Reasoning, and Professional Skepticism.
PENGARUH KUALITAS AUDIT, DEBT DEFAULT, OPINION SHOPPING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR (Yang Terdaftar DiBursa Efek Indonesia 2011-2015) Vita Mustika; Hardi &#039;; Julita &#039;
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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Abstract

Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor ti provide early warning about the prospect of a company as consideration before deciding on an investment decision. In this study, we attempt empirically to examine the effect of audit quality, debt default, opinion shopping, and company’s growth on receiving a going concern audit opinion of a compaany. Research sample amounts to 20 companies selected with purposive sampling method, with observation period of 5 years.The date used were secondary data. The data that used in this research is audited financial statements that published by manufacturing companies listed at Indonesian Stock Exchange from 2011-2015. The method of analysis used logistic regression method. The result of logistic regression using SPSS that, audit quality weren’t significant with going concern opinion. Variables debt default, opinion shopping, and growth of company’s weren’t significant with going concern opinion.Keyword: Audit Quality, Debt Default, Opinion Shopping, Growth Companies, Going Concern.
PENGARUH PERSONALITAS AUDITOR DAN ETIKA PROFESI TERHADAP PENERIMAAN PERILAKU AUDIT DISFUNGSIONAL (Studi Empiris BPK RI Perwakilan Provinsi Riau) Wulan Oktaviani; Hardi &#039;; Alfiati Silfi
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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Abstract

The purpose that wish to be reached in this research is to test empirically and analyze variable auditor personality and professional ethics which directly influence the acceptance of dysfunctional audit behavior. Data in this research were obtained from questionnaires (primary). Population in this research is eksternal auditors of goverment at BPK Riau Province. Data analysis conducted with multiple linear regression model with help of software SPSS version 20.0. Result of this research show that variable auditor personality has significant effect to ecceptance of dysfunctional audit behavior. It comes from the probability significance that is 0.000. Professional ethics has a significant effect to ecceptance of dysfunctional audit behavior. It comes from the probability significance that is 0.002. The result of F test has a significant value that is 0.000. The conclusion can be made from the result that there is an effect of auditor personality and professional ethics together to ecceptance of dysfunctional audit behavior.Keywords : auditor personality, professional ethics, dysfunctional audit behavior
PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, INEFFECTIVE MONITORING, CHANGE IN AUDITOR DAN CHANGE IN DIRECTOR TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efe Regina Aprilia; Hardi &#039;; Al-Azhar A &#039;
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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Abstract

This research aims to obtain empirical evidence about the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability (ACHANGE) and personal financial need (OSHIP), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy change in auditor (AUDCHANGE), and capability with proxy change in director (DCHANGE). In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. Total sample of this research is 89 manufacturing companies. Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression. The results indicates that the financial stability (ACHANGE) and ineffective monitoring (BDOUT) influence the financial statement fraud. Meanwhile, the personal financial need (OSHIP), change in auditor (AUDCHANGE), and change in director (DCHANGE) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 21,8%, while the remaining 78,2% is influenced by other variables.Keywords: Financial Statement Fraud, Earnings Management, Fraud Diamond.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Siti Ruri Suhaesti; Hardi &#039;; Al-Azhar A &#039;
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 study aims to determine the effect of budget goal clarity , Accounting Control and Reporting System on performance accountability of public Institutions in bengkalis. The research uses a survey of the work unit bengkalis district. The population in this study was 34 SKPD in Bengkalis .The sampling technique is purposive sampling technique. Data analysis techniques to test hypotheses using multiple analytical approach. The results showed that the influential Budget Targets Clarity with tcount > ttable 2.155 > 1.663 , Control Accounting significant effect with the value tcount > ttable 2.456 > 1.663 , significant effect Reporting System with the value tcount > ttable 2,166 > 1,663 terhadap Accountability Government Agencies performance . While the R -square value that is equal to 0,645, which means 64.5 % of the independent variable in this study could affect the dependent variable. While the remaining 35.5 % is influenced by other variables not examined in this study such as leadership styles, organizational culture budget participation, the application of accounting information, organizational commitment.Keywords: budget goal clarity, control accounting, reporting system, and performance accountability.
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Julmi Astina M; Hardi &#039;; Al Azhar A &#039;
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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Abstract

This study aims to look at the effect of leverage, liquidity, profitability, public shares, the age of the company on the completeness of the disclosure of financial statements at companies listed on the Stock Exchange in 2011-2013. This research was conducted using secondary data obtained from the annual report from the www.idx.co.id. eknik sampling in this study using purposive sampling technique. The data used in this research is secondary data drawn from the annual reports of companies that meet the criteria. The data collection technique used is the method of documentation, ie secondary data collection activities such as financial reports (financial report), the annual financial statements (annual report). Data analysis method used is by using multiple linear regression analysis performed using a computer program Statistical Product and Service Solution (SPSS) version 20,0.hasil in this study indicate that leverage, liquidity, public shares, firm age has no effect on completeness of the disclosure of financial statements on the company's profitability while the effect on the completeness of the disclosure of financial statements on the company. The magnitude of the effect of the independent variable on the dependent variable, namely 1.6%. It shows there are still other factors that affect the completeness of the disclosure of financial statements.Keywords : Completeness, Disclosure And Finansial Statement
Co-Authors Afiati Silfi Al Azhar A Al Azhar A &#039; Al-Azhar A &#039; Al-azhar L Alfiati Silfi Bobby Sumardi Eka Hariyani Eveline Roirianti Naibaho Firdaus &#039; Julita &#039; Julmi Astina M Kirana Putri Meilda Wiguna Mirza Masyhur Muhammad Reza Fahlevi Poppy Nurmayanti Pricelly Erda Muharly Rahmad Hendra &#039; Regina Aprilia Rheny Afriana Hanif Ricky Rusydi Satriawan Rida MM Siagian Riska Fitriani Rohida Utami Monats Sem Paulus Silalahi Septi Dwiani Sere Intan A.Sinaga Siti Ruri Suhaesti Sri Husniati Sri Maryanti Suci Amelia Putri Syaftinov Eka Putra Tiara Dewi Sundari Vita Mustika Wimpi Abhirama Janitra Wulan Oktaviani Yessi Seftiani Yurnita &#039; Yusralaini &#039; Zsa Zsa Bangun Pratama