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Kamaliah '
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Analisis Pengaruh Free Cash Flow, Kebijakan Dividen, Kepemilikan Saham Manajerial, Dan Kepemilikan Saham Institusional Terhadap Kebijakan Hutang Nasrizal '; Kamaliah '; Tika Rahmi Syafitri
Jurnal Ekonomi Vol 18, No 04 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.806 KB) | DOI: 10.31258/je.18.04.p.%p

Abstract

Penelitian ini bertujuan untuk menguji pengaruh free cash flow, kebijakan dividen, kepemilikan sahammanajeria, dan kepemilikan saham institusional terhadap kebijakan hutang perusahaan, begitu jugadalam penelitian ini menguji pengaruh variabel control yaitu asset structure, profitabilitas dan ukuranperusahaan terhadap kebijakan hutang.Populasi penelitian ini adalah seluruh perusahaan yang listing di BEI seperti yang tercantum dalamIndonesian Capital Market Directory (ICMD) periode 2006-2008. Data diperoleh melalui laporantahunan (annual report) perusahaan sampel. Data yang diperoleh dianalisis dengan menggunakanprogram SPSS (statistical product servise solution) versi 16.Hasil dari penelitian ini adalah hanya variabel kepemilikan saham institusional dan seluruh variabelkontrol yang berpengarauh secara signifikan terhadap kebijakan hutang sedangkan variabel lainnyatidak berpengaruh secara signifikan.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS A MODERATING VARIABLE ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012 ) Putri Yuliana Mandasari; Kamaliah '; Rheny Afriana Hanif
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.385 KB) | DOI: 10.31258/je.21.04.p.%p

Abstract

The aims of this research are to know ;1) the influence of corporate socialresponsibility (CSR) to firm value,and, 2) the influence of profitability andleverage as the moderating variables in relation between corporate socialresponsibility and firm value. The research sample is manufacturing sector inperiod 2010-2012 by using purposive sampling method. There are 37 companiesfulfilling criterion as this research sample. The research data was analyzed usingmoderated regression analysis with SPSS version 17.0.The results of this research showid that corporate social responsibility had apositive effect on firm value. For moderating proxies by return on asset andleverage proxies by debt to equity ratio were not a moderating variable inrelation between CSR and firm value.Keyword : Corporate Social Responsibility, Firm Value, Profitability, andLeverage.
Pengaruh kecerdasan emosional dan kepribadian terhadap tingkat pemahaman akuntansi (studi empiris pada mahasiswa akuntansi fakultas ekonomi universitas riau) Febri Yulisa; Kamaliah '; 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

This study aims to determine how the effect of the variable component ofemotional intelligence is self awareness, self regulation, motivation, empathy, social skills and personality to the level understanding of accountancy.Measuring instrument to measure storey level understanding of accountancy is average point of accountancy that is PA1, PA2, AK1, AK2, AKL1, AKL2, AU1, AU2, and TA. As for the population in this study was a class of 2010 student of Accounting Department of Economics, University of Riau, amounting to 316 students, and in this study as the samples totaling 76 students using Slovin formula. Analysis of the data used is descriptive analysis, as it also uses the quantitative analysis using multiple linear regression with the help of SPSS program version 20.00.From the test results have shown that the introduction of the variable selfawareness has no effect on the level understanding of accounting, whereas for the variable self regulation, motivation, empathy and social skills as well as personality influence on level of understanding accounting.Many other factors which influence storey level understanding of accountancy factors like mental stress, and etc. Result of this research can give contribution to university in order to compiling curriculum and can give input to the student in order to developing emotional intelligence.Keywords: self awareness, self regulation, motivation, empathy, social skills, personality, level understanding of accountancy.
PENGARUH INDEKS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DI IICG DARI TAHUN 2007-2010 Raissa Resti Fauzi; Kamaliah '; Al-azhar A
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 study is aimed to determine the effect of the index of corporate governance on the company’s financial services from IICG in 2007-2010.The indicator Of index of corporate governance was measured with CGPI (Corporate Governance Perception Index) based on the report that released by IICG (Indonesian Institute for Corporate Governance) and the variable that used as indicators of financial services of the company were Return of Equity (ROE) and Return of Investment (ROI). The statistic method was used in hypothesis testing is simple regression with help of SPSS 20.00. The sample of this research were the companies that sequentially following the survey that held by IICG and already publish financial statement from 2007-2010.The result of this research showed that index of GCG influence ROE partially, but not ROI.Keywords : Index Good Corporate Governance (GCG), Return on Investment (ROI), Return on Equity (ROE.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013). Yusuf Raihan; Kamaliah '; 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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Abstract

This study aimed to examine the effect of the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, to the administration of going concern audit opinion.The sample used in this study are manufacturing companies listed on the Stock Exchange 2011-2013. The total sample in this study using purposive sampling of 130 companies based on a sample selection criteria that companies listed on the stock exchanges of Indonesia for 2011-2013, the presentation of the financial statements at the exchange rate (USD), and having problems financial difficulties, marked by profit conditions surgery during the study period the negative of the company has experienced a net loss in 2011-2013. Data were analyzed using logistic regression (logistic regression) with the help of a computer program SPSS version 17.0.The results showed that the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, have a significant effect on the provision of going concern audit opinion.Keywords : audit going concern, the company’s financial condition, return on asset, laverage ratio, the previous year’s audit opinion.
PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Survey pada Auditor di KAP Wilayah Pekanbaru, Medan, Batam, dan Padang) Nurhardianty Kurnia Sari; Kamaliah '; Rahmiati Idrus
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

The objective of this study is to determine the effect of time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control on premature sign-off audit proceduress at the public accountant firm (KAP) in Pekanbaru, Batam, Medan, and Padang. This study uses primary data. Sample selection technique used is purposive sampling. The analytical method used is multiple linear regression with SPSS. Based on the overall hypothesis testing showed that time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control have a significant impact premature sign-off audit proceduress.Keywords: Time pressure, Audit risk, Premature sign-off audit proceduress.
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah '; Devi Safitri
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 examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
PENGARUH PEMAHAMAN AKUNTANSI, SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada skpd Kabupaten Indragiri Hilir) Aniftahudin '; Kamaliah '; Rheny Afriana Hanif
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 understanding of accounting to the quality of financial reporting area, the effect of the accounting system of local government finance to the quality of financial reporting area and the influence of information technology areas of the quality of financial reporting area, and to determine the effect of understanding of accounting, financial accounting systems of local government and technology information on the quality of the financial reporting area. This study was included in the quantitative research. The sample is determined by using purposive sampling and sampling for each SKPD using the proportional method. The sample in this study were 81. Data were analyzed using multiple regression with SPSS version 20.0. The results show that understanding of accounting positive effect on quality of financial reporting area, System of financial accounting of local governments positive effect on the quality of regional financial reports, and information technology affects positive on the quality of financial reporting area, and understanding of accounting, financial accounting systems of local government, information technology affect the quality of financial reporting.Keywords : Understanding Accounting, Financial Accounting System of Local Government, Information Technology, and Quality Regions Financial Statements.
PENGARUH PENGAWASAN MELEKAT, PENGAWASAN FUNGSIONAL, PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIVITAS PENGENDALIAN ANGGARAN (Studi Empiris Pada SKPD Provinsi Riau) Voadhe Dendi; Kamaliah '; Rheny Afriana Hanif
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 was conducted on employees SKPD Riau Province. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 81 employees who working in SKPD Riau Province. Data were analyzed using multiple regression with SPSS version 20.This research aimed to know the influence of the Attached Supervision, Functional Supervision, Preventive Supervision, Detective Supervision and Performance-baced Budgeting to the Effectiveness of budget control. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable.The results of this research showed that Attached Supervision influence to the Effectiveness of budget control, Functional Supervision does not affect to the Effectiveness of budget control, Preventive Supervision does not affect to the Effectiveness of budget control, Detective Supervision does not affect to the Effectiveness of budget control and Performance-baced Budgeting does not affect to the Effectiveness of budget control.Keywords: Effectiveness of budget control, Attached Supervision, Functional Supervision, Preventive Supervision, Detective Supervision.
Pengaruh kepemilikan manajerial, kepemilikan institusional dan kepemilikan keluarga terhadap manajemen laba (earning management) pada perusahaan berkepemilikan ultimat yang terdaftar di bei Starga Lamora; Vince Ratnawati; Kamaliah '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to investigate the effect of managerial ownerships,institutional ownerships and family ownerships components to earnings management on the ultimate ownerships companies in Indonesian Stock Exchange.Data is used in this research is secondary data from monetary data inIndonesian Stock Exchange. The sample method used was purposive sampling. From the all of ultimate ownerships companies listed in the Indonesian Stock Exchange, research sample counted 60 companies that meet criteria. Hypothesis testing is done by using multiple linear regression analysis.The result of this research base on hypothesis test show that managerialownerships and institutional ownerships does not have significant effect with earnings management, while family ownerships have significant effect with earnings management. The magnitude of the effect (Adj R-Square) of managerial ownerships, institutional ownerships, and family ownerships on earnings management was 10,10%. While the remaining 80,90% is influenced by other variables.Keyword: managerial ownerships, institutional ownerships, family ownerships, earnings management, ultimate ownerships.
Co-Authors Al Azhar L ' Al-azhar A Alfiati Silfi Aniftahudin ' Devi Safitri Djonathan Kevin Kegen Hutagalung Elfi Ilham Endah Aprimulki Evi Meliana Panjaitan Febri Yulisa Gantri Andini Hariadi ' Ichsan Randiza Laras Rahmayani Muhammad Rasuli Nasrizal ' Nurhardianty Kurnia Sari Putri Yuliana Mandasari Rahmad Budi Raharjo Rahmiati Idrus Raissa Resti Fauzi Raja Adri Satriawan Surya Raja Erwin Saputra Rezca Setiawan Rheny Afriana Hanif Rhia Dwiningsih Rofika ' Ryezky Ramayandez Azfash Starga Lamora Susilatri ' Tika Rahmi Syafitri Vince Ratnawati Voadhe Dendi Yesi Mutia Basri Yolanda Safitri Nelaz Yuneita Anisma Yusuf Raihan Zulbahridar '