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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis PEKBIS
Pipin Kurnia
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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH UKURAN PERUSAHAAN KLIEN, KESULITAN KEUANGAN, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Harisman Harisman; Yesi Mutia Basri; Pipin Kurnia
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 studied examines the effect of client firm size, financial condition, KAP size and management change on auditor switching. The sample of this study is 32 of manufacturing companies that listed in Bursa Efek Indonesia period 2013-2015. Analytical techniques used to perform the hypothesis testing is purposive sampling method with secondary data and the method of collected data is documentation method. The data got from website www.idx.com. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed all the variable independent had effect on auditor switching, with nagelkerke r square value 0,423 or 42,3%. The first variable independent firm size client had effect on auditor switching with significance value of 0.021 and H1 accepted, the second variable independent financial distress had effect on auditor switching with significance value of 0.016 and H2 accepted, the third variable independent KAP size had effect on auditor switching with significance value of 0.009 and H3 accepted and the last variable independent management change had effect on auditor switching with significance value of 0.016 and H4 accepted.Keyword : client firm size, financial distress, kap size, management change, auditor switching.
PENGARUH FRAUD TRIANGEL DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2013- 2015 Suri Novira; Yesi Mutia Basri; Pipin Kurnia
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 aim of this research was to analyze the fraud risk factors of the fraud triangle (pressure, opportunity, and rationalization) in detecting the likelihood of financial statement fraud. The variables of the fraud triangle used is pressure consisting of negative cash flow from operation (NCFO), the factor opertunity is audit comittee size (ACSIZE) and rationalization are proxied by auditor change (AUDCHENGE). Indication financial statement fraud in this research uses a proxy Beneish M-Score as the dependent variable. The population of this research is the mining company listed in Indonesian Stock Exchange. Total sample was 27 companies the period of 2013 to 2015. Testing the hypothesis used the logistic regression method. The result of this study indicate that only a factor of pressure consisting of a negative cash flow (NCFO) effect the financial statements fraud. While other factors are opportunities proxied by the audit committee size (ACSIZE) and rationalization proxied by auditor change (AUDCHANGE) does not affect the financial statement fraudKeywords: financial statement fraud, fraud triangle, pressure, opportunity, rationalization.
PENGARUH PROFITABILITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Mohammad Fajar; Zulbahridar Zulbahridar; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aim of this study was to examine the effect of Profitability, Leverage, and Corporate Governance to Tax Avoidance in Manufacturing Company Listed in Indonesia Stock Exchange Period 2012-2014. The population are all LQ45 companies in Indonesia still operation during the years 2012-2014. Based on specified criteria, the company earned 68 were used as samples in this study. Sample selection by using purposive sampling method. This study uses secondary data such as financial statements and methods of data analysis using multiple linear regression analysis. The conclusions is: Profitability and Leverage effect on Tax Avoidance. The Institutional Ownership, the proportion of independent commissioners’ board, and Audit Committe do not effect on the Tax Avoidance.Keywords : Profitability, Leverage, Corporate Governance and Tax Avoidance
PENGARUH AUDITOR INTERNAL PEMERINTAH, SISTEM PENGENDALIAN INTERNAL DAN MORALITAS APARAT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada SKPD Kota Medan Wahid Qadri Damanik; Hardi Hardi; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Study this aims to examine the effect of internal government auditor, internal control system and apparatus morality on the tendency of accounting fraud in Medan SKPD. The sample use were 56 respondens. The type of data used is primary data by using questionaire method of data collection. The method of data analysis used in this study is purposive sampling with the help of software SPSS version 20.0. The result showed that : internal government auditor, internal control system and work and apparatus morality has significant influence on the tendency of accounting fraud.Keywords :Internal government auditor, internal control system,apparatus moralitiy, tendency accounting fraud.
PENGARUH TEKNOLOGI INFORMASI DAN KEAHLIAN KOMPUTER TERHADAP SISTEM INFORMASI AKUNTANSI PADA RUMAH SAKIT SWASTA DI KOTA PEKANBARU Yesi Irawati; Yusralaini '; Pipin Kurnia
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 aims to empirically examine the effect of information technology and computer expertise on Accounting Information Systems (AIS). This study was conducted on 18 Private Hospital in the city of Pekanbaru. Existing questionnaires distributed 72 pieces. Analysis tools used in this study is multiple regression.Advances in information technology affect the development of Accounting Information Systems (AIS) in terms of data processing, internal control, and increase the amount and quality of information and financial reporting. Due to transform data into information needed knowledge and expertise in running the information system. Many ways you can do to get those skills, one of which is the training or education.Once tested, it turns the information technology and computer expertise had a strong influence on Accounting Information Systems (AIS) with an adjusted R2 of 71.8%, while 28.2% influenced by other factors.Based on the responses obtained from 64 respondents, the authors conclude that information technology and computer skills together - the same significant effect on Accounting Information Systems (AIS) .Uji partially, information technology and expertise also significantly influence the Accounting Information Systems (AIS).Keywords: information technology, computer skills, Accounting Information Systems (AIS)
PENGARUH LEVERAGE, RISIKO SISTEMATIK, FIRM GROWTH DAN KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Ria Nelly Sari; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to examine the effect of leverage, systematic risk, firm growth and audit quality on Earnings Response Coefficient (ERC). The population is all property and real estate companies that listed on the Indonesia Stock Exchange periode 2013 to 2015. The number of samples is 47 companies that are determined by purposive sampling method. This research uses panel data regression analysis using Eviews 10 software and Microsoft Excel 2016. The result of this research show leverage that is proxied by DER and firm growth that is proxied by PBV effect on ERC, while systematic risk that is proxied by beta and audit quality that is proxied by size of KAP does not effect on ERC. Based on the calculation of coefficient determination (R2 ) was 0.1919. Leverage, systematic risk, firm growth and audit quality on ERC simultaneously giving effect was 19,2%. While the remaining 80,8% is influenced by other independent variabel that are not observed in this research.Keywords : Leverage, Systematic Risk, Firm Growth, Audit Quality, and Earnings Response Coefficient (ERC). PENDAHULUAN Laporan keuangan adalah suatu penyajian terstruktur dari posisi keuangan dan kinerja keuangan suatu entitas. Laporan keuangan bertujuan untuk menyediakan informasi yang menyangkut posisi keuangan, kinerja, serta perubahan posisi keuangan yang bermanfaat bagi sebagian besar pemakai
PENGARUH KOMPETENSI APARATUR PEMERINTAH, KETAATAN PADA PERATURAN PERUNDANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI DAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris Pad Muhammad Hafiz; M. Rasuli '; Pipin Kurnia
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 at the effect of the competence of the government apparatus, adherence to laws and regulations, and budget goal clarity to the accountability of the performance of government agencies with organizational commitment and managerial performance as a moderating variable in the SKPD in Kampar regency. This research was carried out on 33 working units are located in Kampar regency in 2016. The samples were used as respondents drawn using proposive sampling method. Each population is represented by three respondents, chief financial officer, treasurer, and chief of staff of the program. Questionnaires were distributed to 99 respondents, and successfully recovered the complete answer is obtained from 45 respondents. Data collected from 45 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the simultaneous partial or variable competence of the government apparatus, adherence to laws and regulations, and budget goal clarity and organizational commitment and managerial performance as moderating variables affect the performance accountability of government agencies.Keywords: Competence, Obedience, Budget Targets, Commitment, Performance, and Accountability
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten Indragiri Hulu) Rio Safriadi; Muhammad Rasuli; Pipin Kurnia
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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The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether perception of innovation mediate the budgetary participation and performance relationship. To collect data of this study, survey questionnaires are used. From 89 uestionnaires were given to managers in a public sector organization the district indragiri hulu, questionnaires with complete answers were 58 questionnaires (65.16%). A SPSS 17.0 with path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance with a significance level of 0,05 or 5%. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects perception of innovation. But budgetary participation did not indirectly affect managerial performance via the intervening variables of perception of innovation.   Keywords: budgetary participation, managerial performance, organization commitment, perception of innovation, public sectororganization
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perkebunan yang Terdaftar di BEI Periode 2015- 2016) Debora Ully Natalia Rumajar; Hardi Hardi; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to examine the effect of Corporate Social Responsibility to Firm Value and Firm Size as a Moderator Variable. The population is all of plantation companies listed in the Indonesia Stock Exchange period 2015-2016. Total sample is 15 companies based on Purposive Sampling methode. Technique of data analysis multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 25.0 for Windows as data processing software program. The result show that CSR effect on the firm value. It assumes if companies have more of CSR disclosure increase of firm value. In addition, The firm size as a moderating variable showing the result does not effect. Based on the calculation of coefficient determination (R2 ) was 0.128 which is processed using multiple linear regression techniques, CSR with firm value on moderated with firm size simultaneously giving effect was 12.8%. While the remaining 87,2% is influenced by other independent variabel that are not observed in this researchKeywords : corporate social responsibility, firm value, firm size.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN BASIS KEPEMILIKAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2012-2014 Rindu Kurnia Putri; Zulbahridar '; Pipin Kurnia
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 size, profitability, laverage, liquidity, and based ownership to examine the effect of to corporate social responsibility. The sample used in this study are the mining companies listed on the Indonesian Stock Exchange (IDX) during the period 2012 to 2014 where the total sample is used by 25 companies. The sampling thecnique in which the number of observation obtained this study was 75 (25x3). The data used in this study is secondary data obtained from published financial reports in the Indonesian Stock Exchange. The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test, heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are size, profitability, laverage, liquidity, and based ownership affect the corporate social responsibility on the level of significant (α) < 0,05. The coefficient of determination as big as 0,819 indicates that 81,9 % of the variations that occur in the corporate social responsibility is affected by size, profitability, laverage, liquidity, and based ownership while the rest of 18,1% were affected by other variabel that were not performed in this study.Keywords : Size, profitability, laverage, liquidity, and corporate social responsibility.
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