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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Andreas '; Chrystina Lawer
Jurnal Ekonomi Vol 19, No 02 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Tujuan penelitian ini adalah memberi gambaran tentang praktek pengungkapan tanggungjawab sosialyang dilakukan oleh perusahaan properti dan real estat di Indonesia dan mengetahui pengaruhkarakteristik perusahaan (size, leverage, profitabilitas dan umur) terhadap pengungkapantanggungjawab sosial tersebut.Populasi dalam penelitian ini adalah semua perusahaan properti dan real estat yang tercatat di BursaEfek Indonesia (menurut ICMD 2007). Pada ICMD tersebut diketahui bahwa jumlah perusahaanproperti dan real estat yang tercatat adalah 33 perusahaan.Dari hasil pengujian simultan menunjukkan bahwa variabel size, leverage, profitabilitas dan umurmempunyai pengaruh yang signifikan terhadap pengungkapan tanggungjawab sosial sebesar 93,5%,sedangkan sisanya sebesar 6,5% dipengaruhi oleh faktor-faktor lain.

PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, TEKANAN KETAATAN, PENGALAMAN AUDITOR SERTA ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris pada KAP di Pekanbaru, Batam dan Padang) Novia Arnia Yanti; Andreas '; Enni Savitri
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 study is to determine Influence of Professionalism, Auditor’s Knowledge for Errors, Obedience Pressure, Experience of Auditor’s and Professional Ethics to Public Accountant’s Judgement of Materiality Levels. Research carried out on Registered Public Accountan’s located in Pekanbaru, Padang and Batam. Purposive sampling method is taken and generates 63 respondents as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 16.00. The result of this study showed that auditor’s knowledge for errors, experience of auditor’s, professional ethics significant influence on public accountant’s judgement of materiality levels. While the professionalism and obedience pressure no effect on public accountant’s judgement of materiality levels. Based on the test result of the coefficient determination, the value of the Adjust R Square is 42.4 % while the remaining 57.6 is influenced by other factors not included in this study.Keywords: Professionalism, Auditor’s Knowledge for Errors, Obedience Pressure, Professional Ethics and Judgement of Materiality Levels.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (SKPD KABUPATEN KAMPAR) Ning Umbar Susilowati; Andreas '; Devi Safitri
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 examine the effect of budgeting participation, budget goal clarity, public accountability, and budget evaluation on performance of local government officials (SKPD Kampar District). Respondents of this study are the government officials who work in kampar district. A totals of 128 questionnaire were distributed to the respondents and 116 questionnaire were returned for analysis. Data analysis method is using multiple linear regression. The result revealed that budgeting participation, budget goal clarity, public accountability, and budget evaluation has influence on performance of local government officials.Keywords: budgeting participation, budget goal clarity, public accountability, budget evaluation, and performance officials

FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA DINAS PENGELOLAAN KEKAYAAN DAN KEUANGAN DAERAH Taufik Edrin Saputra; Andreas '; Yuneita Anisma
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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Fraud is a intentionally faulth which could harming many people in goverment sector, fraud is harming for public. This research is aimed to anylyze the perception of employees in goverment agencies about factors that impact fraud. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distibuted to 81 employees by respondent goverment agencies working in finance and wealth management agency. Data in this research will be analyzed using multiple linear regression using SPSS ver.20.0. To test the validity and reability of research instrument used pearson correlation and cronsbach alpha. There are several findings in this research, first all instruments used in this research was reliabel and valid. Second, distribution of respondens was normal. Third, the result of the research showed that there is an effect betwen leadership style with fraud with significant 0.039, there is an between effectivenesess of internal contro with fraud with significant 0.000, there is an effect between approprriateness compensation with fraud with significant 0.006, there is an effect between organization commitment with fraud with significant 0.003, there is an effect between organization ethical culture with fraud with significant 0.000.Keywords : leadership, fraud, organizational commitment, appropriateness Compensation and effectiveness of internal control

Pengaruh atribut kualitas audit terhadap kepuasan klien (studi empiris pada Bank Perkreditan Rakyat di Pekanbaru) Ruth A Pasaribu; Andreas '; Riska Natariasari
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 this research is to find out the audit quality attributes, includes auditing experience, understand the client's industry, responsive to the needs of clients, adhering to common standards, the involvement of the leadership of CPA Firm, the involvement of audit committees, on client satisfaction. Data for this study was obtained from samples of all staff off accounting, manager of accounting, and internal auditor,whose working at BPR company in Pekanbaru. This research is using survey methods. Total respondents which is used in this research are 49% respondents (81.6%). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 17. Result of the study indicates the auditing experience, understand the client's industry, responsive to the needs of clients, the involvement of the leadership of CPA Firm influence to client satisfaction. But adhering to common standards and involvement of audit committees have not and influence on client satisfaction. The coefficient of determination in this research were 78.3%, the four variables jointly influence dependent variable as much as 78.3%, while 21.7% is influenced by other unclear variables.Keywords: Attribute Audit Quality, Client Satisfaction.

PENGARUH PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN (Studi Empiris Pada Perbankan di Pekanbaru) Theresa Festi T; Andreas '; Riska Natariasari
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 analyse about the influance of internal audit role consist of independence, professional proficiency, scope of work, performance of audit work, and management of internal auditing department toward fraud prevention. Total respondent which used in this research ware 51 respondents (85 %) .The samples in this research was internal control system and internal auditor whose work in branch bank’s Pekanbaru. This research was used survey methods which used quisioner instrument. The analyzing method was Simple Linier Regression methods. The result of the study indicated the internal audit role influenced toward fraud prevention . It meant that the internal audit role was better, as result the fraud prevention became increasing. The coefficient of determination (R2) in this research were 0.467. It meant that 46,7% fraud prevention was influenced by the internal audit role.Keywords : The Internal Audit Role, Prevention of fraud

PENGARUH DEBT DEFAULT, DISCLOSURE, AUDIT CLIENT TENURE, DAN AUDIT LAG TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA Zulfikri Rahmat; Andreas '; Elfi Ilham
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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Going concern assumption used in the preparation of the financial statement. Operational company should be able to maintain it’s surviva. If the auditor does not believe the survival of the company business, then the matter must be presented in the audit report after the opinion paragraph. The company does not except to get a going concern opinion because it could be affect the company image. Bankruotcy would actually happen if there is no proper treatment to address the going concern issue. This study examined the effect of debt default, disclosure, audit client tenure, and audit lag on acceptance going concern audit opinion. Research sample as many as 33 real estate and property companies in Indonesia Stock Exchange period 2011-2013 with purposive sampling method. Logistic regression analysis used as a technique of data analysis and hypothesis testing. The result show empirical evidence that debt default and disclosure have a significant effect on acceptance going concern audit opinion, debt default had significant value 0,047 and disclosure had significant value 0,027. Audit client tenure and audit lag not have a significant effect on acceptance going concern audit opinion, audit client tenure had significant value 0,815 and audit lag had significant value 0,592.Keywords: debt default, disclosure, audit client tenure, audit lag and going concern audit opinion

PENGARUH MOTIVASI KERJA, KEPUASAN KERJA DAN KOMPENSASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN PADA PEMERINTAH DAERAH (Studi pada Dinas Pendapatan Keuangan dan Aset Daerah Kabupaten Natuna) Tetty Mawarni; Andreas '; Yuneita Anisma
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 determine the effect of work motivation, job satisfaction and compensation on employee performance in the Finance Section DPKAD Natuna regency. The collection of data with the primary data using questionnaires. Samples in this study were 44 employees in the finance department DPKAD Natuna regency with the sampling technique used is to use the full sample. Processing and analysis of data by multiple regression analysis using SPSS version 17. The results showed that the work motivation, job satisfaction and compensation influence on employee performance. While the value of R2 that is equal to 0.931, which means 93.2% of independent variables affect the dependent variable, while the remaining 6.9% is influenced by other variables not examined in this study.Keywords: Work Motivation, Job Satisfaction, Compensation and Employee Performance

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI PENGAWASAN KEUANGAN DAERAH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD Kabupaten Indragiri Hulu) Putri Larassati; Andreas '; Supriono '
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 research to examined the influence of information technology utilization, control of financial statements, human resources, and internal control accounting on the local government financial reporting reliability at SKPD of Indragiri Hulu. The population in this study were employed who worked in the SKPD of Indragiri Hulu. This research used 75 sample of quetionnaires response from employed who workes in the SKPD of Indragiri Hulu by using purposive sampling method. Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The result of this study is showed that information technology utilization, local financial monitoring, human resources, and internal control accounting have significant influence on the local government financial reporting reliability. Simultaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable. The coefficient determination (R2) effect by all independent variable are 85,9% while the remaining 14,1% influence by other variables were not examined in this study.Keyword : Information Technology Utilization, Control Of Financial Statements, Human Resources, Internal Accounting Control, Local Government Financial Reporting

PENGARUH KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, PENGAWASAN KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH ( Studi Empiris Pada SKPD Kabupaten Kampar ) Pakar Firdaus; Andreas '; Yuneita Anisma
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 research purpose is for testing empirically effect of the competence financial administration officials, the local financial monitoring and information technology utilization to the value of local government financial reporting information on SKPD in Kampar district. The analytical method used is that in the multiple regression t test to see the effect of each independent variable on the dependent variable. This research uses primary data by distributing questionnaires to a sample of 102 people from Echelon 2 and 3 at SKPD Kampar District Government. Based on the analysis, it is known that the independent variables that have an influence on the information value of local government financial reporting information is competence of the financial administration officials, local financial monitoring and information technology utilization. The coefficient determination of this research is 13.6%, while 86.4% explained by other variables not included in this research model.Keyword : information value, financial administration officials competence, local financial monitoring and information technology utilization.

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