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Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Umum Pemerintah Dikota Pekanbaru Susilatri '; Amris Rusli Tanjung; Surya Pebrina
Jurnal Ekonomi Vol 18, No 02 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini untuk menguji faktor-faktor yang mempengaruhi kinerja sisteminformasi akuntansi pada bank umum pemerintah di kota Pekanbaru. Penelitian inimelibatkan 75 responden yang ada di 5 bank umum pemerintah di kota pekanbaru.Data diperoleh melalui penyebaran kuesioner secara langsung ke objek penelitian.Analisis data menggunakan regresi linear berganda dan uji independent sample Ttest dengan bantuan software spss 12.0.Hasil penelitian ini menunjukkan bahwa dari delapan faktor yang mempengaruhikinerja sistem informasi akuntansi terdapat 5 faktoryang berpengaruh secara positifdan signifikan terhadap kinerja sistem informasi akuntansi, yaitu keterlibatanpemakai dalam proses pengembangan sistem, dukungan manajemen puncakprogram pelatihan dan pendidikan pemakai, kemampuan teknik personal, lokasidepartemen sistem informasi Sedangkan faktor Iainnya, formalisasi pengembangansistem informasi, ukuran organisasi, keberadaan dewan pengarah berpengaruhnegatifdan tidak signifikan

PengaruhMotivasi,Kepuasan Kerja, Gaya Kepemimpinan, Kompensasi, dan Kemampuan Terhadap Kinerja Pegawai Akuntansi di Pemerintah Kabupaten Bengkalis (Studi Empiris pada SKPDKabupaten Bengkalis) Annisa Rahmadita; Raja Adri Satriawan; Susilatri '
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 study aimed to examine the effect motivation, job satisfaction, leadership style, compensation, and ability to job performance of accounting personnel in the of Bengkalis. The results of this study were 1) Research that has een done, namely to 50 (fifty) of respondents who are employees of the accounting contained in the entire district on education in Bengkalis. 2) Validity and reliability te results indicate that all variables (motivation, job satisfaction, style of leadership, compensation, and abilities) valid and reliable. So also in the classical assumption test also showed normal distribution of data, not the autocorrelation and multicollinearity and also the has been no symptoms heteroskedastisitas. 3) Test results of hypothesis 1, 2, 3, 4, and 5 show the results are variable influence motivation, job satisfaction, style of leadership, compensation, and accounting capabilities to job performance of employee 4) From the regression test results can be seen in the level of influence of the independent variables (motivation, job satisfaction, leadership, compensation, and abilities) together in explaining th elationship to the dependent variable is the quality of the results of the examination has a lue of r2 = 0831 or 83.1% . While the adjusted r2 value of 0.811 or 81.1% means that the independent variable is able to fully explain the dependent variable is equal to 81.1%. out put disclaimer governmentKeywords: motivation, job of satisfaction, style of leadership, compensation, ability, and job performance

PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, DAN POLITIK PENGANGGARAN,TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS: TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING (Studi pada Pemerintah Kabupaten Bengkalis) Elisabet Simanungkalit; Vince Ratnawati; Susilatri '
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 the capacity of human resources budget planning and budgeting politics on the synchronization between APBD and KUA-PPAS document. To examine moderate role of public transparency on the relationship between the capacity of human resources, budget planning, budgeting politics on the synchronization between APBD and KUA-PPAS document. The Sample of this study is employee on SKPD and we use purposive sampling method as sampling technique. The data was analy zed using multiple linier regression analysis. The Result shows that capacity of human resources, budget planning, political budgeting effect the synchronization between APBD and KUA-PPAS. The Result also shows the Capacity of Human Resources, Budget Planning and Budgeting Politics positive effect on the budget document synchronization on KUA-PPAS. However this study also show that Public transparency moderates the effect of Human resource capacity on synchronization between APBD and KUA-PPAS document. Contrary, this study shows that budgeting politic does not moderate the effect of synchronization between APBD on KUA-PPAS document.Keywords : Synchronization, Human Resource Capacity, Budget Planning, Budgeting Politics, and Public Transparency

PENGARUH KOMITMEN PROFESIONAL DAN PERTIMBANGAN ETIS TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING: LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI Chintya Joneta; Rita Anugerah; Susilatri '
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 obtain empirical evidence of the effect of profesional commitment and ethical judgement on the whistleblowing intention. This study also submits the locus of control as moderating variabel that influence the relationship between profesional commitment and ethical judgment . Respondents in this study were 67 auditors who worked in public accounting firm in Sumatera (Pekanbaru, Batam, Medan and Padang) and selected by purposive sampling method. The result of this study indicates: (1) auditor who has higher commitment professional will have more intention to do whistleblowing, (2) auditor who has higher ethical judgement will have more intention to do whistleblowing, 3) but Locus of control has not significant impact to Profesional commitment and Ethical judgement as a moderating.Keywords : Whistleblowing Intention, Commitment Profesional, Ethical Judgement, and Locus Of Control

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2010-2013 Yuni Andriany; Rita Anugerah; Susilatri '
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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The purpose of this research is to investigate the factors that effect audit delay and timeliness of financial reporting by banking companies listed on the Indonesia Stock Exchange from 2010 to 2013. Samples are 120 companies selected by using purposive sampling method. Multiple linear regression analysis is used to investigate influenced audit delay factors, and logistic regression analysis is used to investigate influenced timeliness factors. These results show that company age with significant 0,035, auditor’s opinion with signifact 0,000, and audit firm size with significant 0,009 have effect on audit delay. However, profitability and solvability have no significant effect on audit delay. Furthermore, auditor’s opinion with significant 0,000 and audit firm size with significant 0,031 also have effect on timeliness of publication financial reports. But, company age, profitability and solvability have no significant effect on timeliness of publication financial reports.Keywords: audit delay, timeliness, purposive sampling, multiple linear regression, and logistic regression.

Pengaruh kemampuan auditor, skeptisme profesional auditor, teknik audit dan whistleblower terhadap efektivitas pelaksanaan audit investigasi dalam pengungkapan kecurangan Laras Rahmayani; Kamaliah '; Susilatri '
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 the research was to determine the ability of auditor BPK and BPKP representative of Riau Province. To know the effect of skepticism Professional owned by the auditors in the investigation audit. To determine the implementation of procedures/ techniques of effective investigative audit by the auditors in the fraud disclosure in BPK and BPKP representation in Riau Province. To find out how big a role in the investigation of a whistleblower in the case of an audit investigation.The research methods used in this study include, population in this research is an auditor who works in the Supreme Audit Agency ( BPK ) and the Board of Finance and Development examination (BPKP) representative of Riau province. The sample used in this study is the auditor who worked at BPK and BPKP representative Riau province with special criteria. The method of data analysis used in this research is multiple regression with the help of computers through SPSS 19.0 for Windows .The result of this research in the first hypothesis testing results show that the ability of the Auditor significantly influance the effectiveness of Investigation Audit in Fraud Disclosure. The successful testing of the first hypothesis proved significant. The second hypothesis testing results show that the attitude of the Auditor Professional Skepticism significantly influence the effectiveness of disclosure Audit in Fraud Investigation, meaning that the second hypothesis in this study received. The third hypothesis testing results show that the technique affects audit effectiveness of Investigation Audit in Fraud Disclosure.. This test successfully prove the third hypothesis in this study received. The fourth hypothesis testing results indicate that the role of whistleblower effect on Audit Effectiveness of the Disclosure Fraud Investigation, meaning that the fourth hypothesis in this study states received. Based on the calculation of coefficient of determination ( R2 ) obtained a value of 0,839. This suggests that the effect of independent variables on the dependent 83.90 % and the rest is influenced by other variables that are not included in this research.Keywords: Ability of Auditor , Professional Skepticism of Auditor, Audit Techniques, Whistleblower, Investigation Audit, and Fraud Disclosure.

PENGARUH PROFESIONALISME, GENDER DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT AUDITOR INTERNAL PADA SATUAN PENGAWAS INTERNAL PERGURUAN TINGGI DI SUMATERA : KONFLIK PERAN SEBAGAI VARIABEL MODERASI Atika Faizah; Vince Ratnawati; Susilatri '
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 look effect of professionalism, gender and complexity task of auditors judgment of internal audit in internal control unit of higher education in sumatra with role conflict as a moderating variable. The research was conducted on the Internal Audit Unit of the few universities in Sumatra This study time for 3 months commencing at the time of execution of this thesis. The population in this study is an internal auditor at the College in Sumatra. The sample in this study were all located on the Internal Auditor College in Sumatra. This study used a questionnaire as a primary data. Methods of data analysis used in this research is to use a simple linear regression based on the functional relationship or causal one independent variable with the dependent variable. The results of the study explained that the professionalism variables affect the judgment while the gender audit and the complexity of the task has no effect on audit judgment. And conflicting roles only able to moderate the influence of professionalism to the audit judgment, while gender and the complexity of the task is not able to moderate influence on audit judgment. In this study, there are still many limitatios and short comings the effect of independent variables on thedependent variable can only explain by 86,3%, hence more independent variable are needed.Keywords: Professionalism, Gender, Complexity And Audit Judgment

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (Studi Pada Pemerintah Daerah Kabupaten Kampar) Dhedy Triwardana; Yusralaini '; Susilatri '
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 research aims to analyze the influence of implementing accounting government standard, implementing of accounting financial system and competency of human resources to the quality of financial statement SKPD. Object of this research is department of SKPD Kampar. There are seventy eight questionnaires were sent, but only sixty nine questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showed implementing accounting government standard has an effect to the quality of financial statement SKPD with 0,003 significance, implementing of accounting financial system has an effect to the quality of financial statement SKPD with 0,000 significance and competency of human resources has an effect to the quality of financial statement SKPD with 0,000 significance. The results of this research also showed that coefficient R square is 94,1%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: Government, Financial System, Human Resources And Financial Statement

PENGARUH AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN PIMPINAN, DAN PENGENDALIAN INTERNAL TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Provinsi Riau) Rahmad Bintang Shabri Asroel; Yessi Mutia Basri; Susilatri '
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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The purpose of this research was to examine the influence accountability, environmental uncertainty, leader commitment, and internal control on transparency of financial reporting. This research is expected to help the government in order to improve the transparency of financial reporting increasingly better in the future. The sample used in this research are the echelon IV and accounting staff in Riau Province Government. Data was collected through questionnaire survey method. The data was collected by using 96 questionnaires that spread to 32 SKPD (regional work units and only 80 questionnaire could be analyzed. Data were analyzed by using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that accountability, environmental uncertainty, leader commitment, and internal control had significant influence on transparency of financial reporting.Keywords: accountability, environmental uncertainty, leader commitment, internal control, and transparency of financial reporting.

PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA MANAJERIAL PADA BUMN PTPN V PEKANBARU (Studi kasus kebun tandun BUMN PTPN V Pekanbaru) Hetty Mariana Tanjung; Yusralaini '; Susilatri '
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 was to examine the effect of budget participation, organizational commitment and motivation to managerial performance. The method used in this study BUMN PTPN V in Pekanbaru. The population in this study were all employees of PTPN V (Persero) is involved in the process of participation (propose or implement) the budget, which includes managers, heads of sections, and subordinates. The research sample is census data retrieval techniques, because the entire population sampled, namely the 65 samples. testing the quality of the data used is data validity and reliability testing. The classical assumption used is normality test, multicolinearity, and test heterokedastisitas. Model analysis used multiple linear regression was used to analyze the data to help SPSS.20.0 program. penilitian results show that budget participation significant effect on managerial performance, commitment significant effect on managerial performance and motivation have a significant effect on managerial performance.Keywords: Participation budget, organizational commitment, motivation, And managerial performance.

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