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Pipin Kurnia
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Pengaruh time pressure, resiko audit, locus of control, dan turnover intentions terhadap penghentian prematur atas prosedur audit (studi empiris pada kantor akuntan publik di pekanbaru, padang, jambi dan batam) Anita, Yesy Tria; ', Yusralaini; Kurnia, Pipin
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 research aimed to analyze the time pressure, the risk of audit, the external locus of control, and turnover intentions to premature Sign-off of audit procedure. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, Jambi dan Batam. The method of collecting data in the research was survey method with the questionnaire instrument. The data usage in this research was primary data collecting through the questionnaires. The questionnaires proccesed were totaled as many as 67 questionnaires from 85 questionnaires diffused.According to the data quality consisted of he validity test, the reliability test and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately usd as an indicator.The result of this research indicated that the audit risk variable and turnover intentions have significanly influence to premature sign-off of audit procedure. Whilst the time pressure variable and the external locus of control don’t have significantly influence to premature sign-off of audit procedure.Keywords: Premature Sign-Off of Audit Procedure, Time Pressure, Audit risk, Locus of Control, and Turnover Intentions.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, OPINION SHOPING, KESULITAN KEUANGAN, AUDITOR CLIENT TENURE, KUALITAS AUDIT TERHADAP OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN PARAGRAF PENJELAS (GOING CONCERN) Rivelino, Dhani Yudhi; Sari, Ria Nelly; Kurnia, Pipin
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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Indonesia's economic problems a few years led many companies to Property & Real Esatate experienced instability due to the influence of the global financial crisis, causing substantial doubt on the ability of companies (Unqualified opinion report with explanatory paragraph/Going Concern). Substantial doubt consists of two problems, namely financial issues and problems in the operation of the company. So the purpose of this study was to determine the effect of opinion audit last year, shoping opinion, financial distress, the client auditor tenure, audit quality on wtp audit opinion with an explanatory paragraph on company property and real estate in Indonesian stock exchange. The population of this research is company property and real estate in Indonesian stock exchange. Sampling by purposive sampling, and obtained 22 corporate data into a sample for the study year 2010-2011. The method used is descriptive analysis and logistic regression analysis using SPSS (Statistical Package for Social Science) 20. From the analysis show that opinion audit last year significantly affect on Unqualified opinion report with explanatory paragraph/Going Concern). While the quality of the audit, opinion shopping, financial distress, the client auditor tenure no significant effect on (Unqualified opinion report with explanatory paragraph/Going Concern). Keywords: Opinion Audit Last Year, Opinion Shopping, Financial Distress, Auditor Client Tenure, Audit Quality.
Pengaruh kandungan informasi laporan laba rugi terhadap reaksi pasar modal Indonesia (Studi Kasus Pada Perusahaan Yang Listing Di BEI Periode 2011) Faridh, Dika Miftah; Nurmayanti, Poppy; Kurnia, Pipin
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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This study aims to determine empirically the influence of the information content of the income statement to the stock market reaction . In this research data collection companies that serve as the sample is based on the following criteria : 1 ) All the companies listed on the Stock Exchange for 2011 except banks and financial institutions . 2 ) Has the financial statements ended December 31, 2011 . 3 ) The financial statements are presented in the currency. 4 ) Having a complete set of financial statements and can be obtained . 5 ) Data taken an accounting profit , not accounting the consolidated income statement . 6 ) Have a complete data regarding date of publication of financial reports and stock prices . Based on these criteria the company obtained 59 samples .Results of this study indicate that the statement of income has a significant effect on the stock market reaction . This suggests that the income statement can be use to predict how the stock market reaction .Keywords : income statement , capital market reactions
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KUALITAS SUMBERDAYA MANUSIA, DAN KEPUASAN KERJATERHADAP KINERJA APARAT PEMERINTAHDAERAH (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Mulyani, Karlina; -, Desmiyawati; Kurnia, Pipin
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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This study aims to determine whether the effect of budget participation, leadership styles, organizational culture, human resources, and job satisfaction of the performance of local government officials. The type of data used is primary data using questionnaires data collection techniques. Questionnaires were distributed as many as 90 pieces and data back as many as 74 pieces. Data were analyzed by using test data quality, normality test, classical assumptions, as well as using multiple linear regression analysis, and coefficient of determination with the help of a software program SPSS version 20.00. The results showed that budget participation, leadership styles, organizational culture, and job satisfaction affect the performance of local government officials. While the quality of human resources does not affect the performance of local government officials, with a coefficient of determination 0.861 which shows the influence of the independent variables used in the model study on the performance of local government officials as the dependent variable was 86.1%. Meanwhile, 13.9% is influenced by other variables not included in this study.Keywords: Participation budgeting, leadership styles, organizational culture,human resources, and job satisfaction
KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Wahyudi, Dharma; Nasir, Azwir; Kurnia, Pipin
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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This study examined the effects of current ratio,net profit margin, debt to asset ratio, firm size, firm status, firm age and proportion of public ownership on disclosure extend of annual report. The sample of this study is 41 of Property and Real Estate Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that current ratio, net profit margin, firm status, firm age and proportion of public ownership had a effect to disclosure extend of annual report. But debt to asset ratio and firm size had not effect to disclosure extend of annual report. Current ratio showed signification values 0,035. This the decision made is to accept hypothesis H1. Net profit margin showed signification values 0,024. This the decision made was to accept hypothesis H2. Debt to asset ratio showed signification values 0,518. This the decision made is to reject hypothesis H3. Firm size showed coefficient signification values 0,648. This the decision made was to reject hypothesis H4. Firm status showed signification values 0,039. This the decision made is to accept hypothesis H5. Firm age showed signification values 0,012. This the decision made is to accept hypothesis H6. And proportion of public ownership showed signification values 0,000. This the decision made is to accept hypothesis H7.Keywords: Financial statement, Property and Real Estate Companies, The Stock Exchange Of Indonesia
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA AUDITOR, TIME BUDGET PRESSURE, DAN ETIKA AUDIT TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Provinsi Sumatera Barat, Sumatera Utara dan Riau) Ofita, Nova; Agusti, Restu; Kurnia, Pipin
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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This research aimed to examine the effect Locus Of Control,Organizational Commitment, Performance Auditor, Time Budget Pressure, And Audit Ethics To Dysfunctional Audit Behavior. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, and Medan. The method of collecting data in the research was survey method with the distributing questionnaires. The data usage in this research was primary data collecting through the questionnaires. The questionnaires processed were totaled as many as 50 questionnaires from 80 questionnaires diffused. According to thedata quality consisted of he reliability test , validity test, the and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately use as an indicator.The result of this research indicated that the audit locus of control variable, performance auditor, time budget pressure, and Audit Ethics have influence to dysfunctional audit behavior. Whilst the organizational Commitment variable don’t have influence to dysfunctional audit behavior.Keywords : Commitment, Performance, Auditor, Ethics and Behavior
DETERMINASI HUBUNGAN PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN DEWAN PADA KEUANGAN DAERAH (APBD) (Studi Empiris pada Dewan Perwakilan Rakyat Daerah Provinsi Riau) Purnomo, Debby; Kurnia, Pipin
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 test the relationship determination of the councilor’s knowledge about budget with council’s oversight upon regional finance (budget). In this study, researchers examined the relationship of councilor’s knowledge about the local finance, on the supervision of local finance as well as using a moderating variable such as accountability, transparency of public policy and community participation and organization commitment, whether it can affect members of the council in monitoring local finances. The problem is whether the council in carrying out its oversight functions over the board due to the knowledge about the budget because council members are generally depart from the political (party) or more caused by other problems. The research sample using purposive sampling which are all members of the provincial council in Riau. The number of respondents of the study was 65 copies, only 55 copies that can be processed. Data analysis was performed using a hypothesis test with the help of SPSS version 20.0. The results proved the relationship between knowledge of the budget with the control panel board in the area affected by the financial accountability, public participation, transparency of public policy and organizational commitment. Therefore this study sported anothetr studies before.Keywords : Accountability, Public Participation, Transparancy in Public Policy, Organizational Commitment, and Financial Control Area (budget)
PENGARUH TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi empiris pada Pemerintahan Kota Bukittinggi) Yesnita, Mutia; ', Desmiyawati; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The purpose of this study is to explore the influence of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting. The population in this study were employees who worked in the Bukittinggi city (27 government agencies). The sampling method used in this study is purposive sampling method. The hypotheses then tested by using SPSS 17. The results of this study indicated that the exsternal pressure, management commitment, internal control system significantly affect the transparency of financial reporting. The magnitude of the effect (R2) of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting was 33,3 %. While the remaining 66,7% is influenced by other variables outside the model that has not been included in this study.Keywords: transparency of financial reporting, exsternal pressure, management commitment and internal control system
PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA,DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013) Fadli, Imam; Ratnawati, Vince; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to examine and analyze the effect of liquidity, leverage, independent commissioner, earnings management, and ownership institusional against the aggressiveness of corporate tax.The method used in this research is descriptive method. The population in this study is a company listed on the Indonesia Stock Exchange. The sampling technique using purposive sampling method prescribed researchers for years 2011 to 2013. The sample was manufacturing companies listed in Indonesia Stock Exchange (BEI). Hypothesis testing transactions are carried out using multiple linear regression approach. The statistical test equipment used is a program Statistical Product and Service Solutions (SPSS). Data used in the form of corporate financial statements contained in ICMD and http://www.idx.co.id/ website. Results from this study indicate that the independent commissioner liquidity and significant negative effect, with a significance of liquidity (0.025 <0.05) and independent commissioners (0.011 <0.05). Leverage and significant positive effect on earnings management, with a significance value of leverage (0.017 <0.05) and earnings management (0.038 <0.05) as well as institutional ownership (0.082> 0.05), which does not affect the aggressiveness of corporate tax.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, and Aggressiveness Taxes.
PENGARUH KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN GROWTH OPPORTUNITIES PADA PERUSAHAAN GO PUBLIC TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada PerusahaanManufaktur Yang TerdaftarDi Bei Periode 2011-2016) Novita, Elva Chelia; Kamaliah, Kamaliah; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The Purpose This Research is to Analyze The Effect Of Managerial Ownership, Debt Covenant And Growth Opportunities To Application Conservatism On Accounting On The Manufacture Company Listed Go Public On The BEI. The population in this study are companies listed on the BEI in 2011 - 2016. The sample studied consisted of 83 samples of Manufacture companies from 2011-2016. The analysis technique used to perform hypothesis testing is purposive sampling.The results show that the Managerial Ownership And growth Opportunities Has Effect on Accounting Conservatism, while Debt Covenant has no effect on the Accounting Conservatism. The Managerial Ownership shows a significance value of 0.000. The Debt Covenant shows a significance value of 0.0289. The Growth Opportunities shows a significance value of 0.017.Keyword : Accounting Conservatism, Managerial Ownership, Debt Covenant, And Growth Opportunities.
Co-Authors ', Boiman ', Desmiyawati ', Yusralaini Aisyah Maulyantini Astrid Faradisty Azwir Nasir Benni Sumardi Chairin Zhela Cahyani Claudya Shelviana Angelina Dani Rahman Raja Debby Purnomo, Debby Debora Ully Natalia Rumajar Desmiyawati - Desmiyawati -, Desmiyawati Dhani Yudhi Rivelino, Dhani Yudhi Dharma Wahyudi, Dharma Dika Miftah Faridh Ernawilis - Febrina Prima Putri Hardi Hardi Harisman Harisman Imam Fadli, Imam Junita, Dewi Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Karlina Mulyani, Karlina Kennedy - Kennedy, Kennedy Kiki Noviem Mery Lasmia Dharma Lily - M. Rasuli &#039; Mella, Nanda Fito Mohammad Fajar Muhammad Alqodri Muhammad Hafiz Muhammad Rasuli Mutia Yesnita, Mutia Nita Wahyuni Nova Ofita, Nova Novita Indrawati Novita, Elva Chelia Nur Azlina Nurainun Nurainun Poppy Nurmayanti M Pratiwi, Ananda Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Febry Rasuli, M Restu Agusti Ria Nelly Sari Rindu Kurnia Putri Rio Safriadi Rita Anugerah Rizky Fitriyanti Sri Rezeki Supriono Supriono Suri Novira Syaputra, Haizil Adam Teguh Dheki Hakri Vince Ratnawati Wahid Qadri Damanik Walmi Sholihat Yesi Irawati Yesi Mutia Basri Yesi Mutia Basri Yesy Tria Anita Yusralaini &#039; Yusrarlaini - Yusrawati Juwita Harahap Yusuf Yan AS Zulbahridar &#039; Zulbahridar Zulbahridar