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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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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Faktor-faktor yang mempengaruhi audit report lag pada perusahaan yang terdaftar di bursa efek Indonesia Yusrawati Juwita Harahap; Yusrarlaini -; Pipin Kurnia
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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Abstract

This study aims to obtain empirical evidence about the factors that affect the audit report lag. Factors tested audit report lag is a measure of the company, the firm size, auditor turnover and profitability. The population in this study were 45 blue-chip companies listed in Indonesia Stock Exchange Year 2011-2012. Data were obtained from the blue-chip company's financial statementsin 2011-2012. Based onpurposive sampling method, samples were obtained by 33 companies and 2 years of data are used so that the sample companies to 66 companies. This hypothesis was tested using multiple regression analysis.The results ofthis study indicatethat company size, turnover and profitability auditors significant effect on audit report lag. While the size of the firm no effect on audit report lag.Keywords: Audit report lag, the size of the company, the size of the firm, the change of auditors and auditor turnover.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi empiris pada perusahaan property dan real estate yang terdaftar di BEI tahun 2013-2015) Benni Sumardi; Kamaliah Kamaliah; 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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Abstract

This study aims to examine the influence of firm characteristics on corporate social responsibility disclosure. This study was conducted on property and real estate companies listed on the Indonesia Stock Exchange. Data collection techniques in this study form of data collection method documentary. The number of samples in this study are as many as 90 companies. While the method of analysis used in this study is multiple linear regression analysis with the help of SPSS version 20 program. The results showed that the size of the board of commissioners, profitability, age of company, and company size affect the disclosure of corporate social responsibility, while Leverage does not affect the disclosure of corporate social responsibility. The coefficient of determination by the four variables in this study affect the dependent variable by 41%, while 59% is influenced by other variables not described in this study.Keywords : Size of board of commissioners, Profitability, Leverage, Age of company, Company size and corporate social responsibility disclosure
PENGARUH GENDER, PEMAHAMAN PERPAJAKAN DAN RELIGIUSITAS TERHADAP PERSEPSI PENGGELAPAN PAJAK Lasmia Dharma; Restu Agusti; Pipin Kurnia
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 determine the influence of gender, tax knowledge, and religiusity to the perception of tax evasion. Independent variables used in this study are gender, tax knowledge, and religiusity, while the dependent variable in this study is the perception of tax evasion.Populations used in this study is quetionnaire, where the total population is used 125 students. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 45 (15x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0.Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables gender positive influence, tax knowledge negative influence,religiusity not influence. By variables gender, tax knowledge, and religiusity in this research can explain 48,2% the perception of tax evasion and the other 51,8% explain by other variable. Keywords: gender, tax knowledge, religiusity, and the perception of tax evasion
PENGARUH KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN PEMERINTAH (Studi Empiris SKPD Kabupaten Kepulauan Meranti) Rizky Fitriyanti; Nur Azlina; 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 aim of this research is to analyzeThe Effect of Organization Commitment, Information Tehnology Utilization and Intern conrol system toward the performance of SKPD Government finance. (Empiric Study of SKPD Kabupaten Kepulauan Meranti).Sample of this research are 29 SKPD that located in meranti, Sampling technique is Purposive Sampling, the technique for testing Hypothesis using multiple analysis approach. The Result of this research shows that Organization commitment is affected to calculate value > table .3.266>2.030, Information Technology utilization significantly affect the calculate value > ttabel 2.383 >2.030 and intern control systemis significantly affect the calculate value > ttabel 2.419 > 2.030 toward Government’s finance performance.Keywords :Commitment, technology, Control, and performance.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN, EFEKTIVITAS USAHA, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2015) Aisyah Maulyantini; Novita Indrawati; 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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Abstract

This study aims to determine the effect of profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set of Dividend Policy. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013, 2014, 2015. Sampling method used is purposive sampling method. Based on the criteria, the sample in this study amounted to 23 companies with the year of observation 2013-2015 so that the overall sample amounted to 69. Types of data used in this study is quantitative data. The data source of this research is secondary data, in the form of financial statements Analysis of data using multiple linear regression. The results showed: partially profitability, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy. Meanwhile, managerial ownership has no significant effect on dividend policy, simultaneously shows that profitability, managerial ownership, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy.Keywords : profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set, Dividend Policy
PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN, DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN DAERAH (Studi Pada Pemerintah Kota Dumai) Muhammad Alqodri; Desmiyawati -; 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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This study aims to examine at the effect of Financial Accountability, Control of Financial and Presentation of Financial Statements on Local Financial Management at the regional work units in the city of Dumai. Research carried out on 33 working units are located in city of Dumai 2014.Sampel that serve as the respondent proposive taken using the sampling method. Each population represented 2 respondents the head SKPD and technical head of the finance department. Questionnaires were distributed to 66 respondents, and successfully recovered the complete answer is obtained from 44 respondents. Data were collected from 44 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variables of financial accountability and presentation of financial statements affect the financial management, while control variables did not affect the financial management. While testing and simultaneously discovered that the variables of financial accountability, financial control, and presentation of financial statements affect the financial management area.Keywords: Accountability, Control, Report, and Financial Management.
ANALISIS FAKTOR YANG MEMPENGARUHI PERPINDAHAN KAP DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012) Walmi Sholihat; Raja Adri Satriawan; 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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Abstract

Auditor switching is a change of public accountant who performedby a company.Auditor changes can occur due to government regulations (mandatory)and wishes the company itself (voluntary ).This study aims to determine the factors thataffecting companies in Indonesia do auditor changes. Variables used in this study is the size of public accountant, turnover management, audit opinion, and share growth. The data used in this study is the financial statement of manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2010-2012. Methods of data collection usingpurposivejudgment sampling. Total sample is as much as 25 companies. The results showed that the variables that significantly affectauditor changes is aturnover management. While other variables such as the size of public accountant, audit opinion, and share growth significantly influence the auditor changes.Keywords: auditor changes, turnover management
PENGARUH KOMITMEN, KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang dan Batam) Yusuf Yan AS; Zulbahridar Zulbahridar; 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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Abstract

This study examine the effect of organization commitment, professional commitment, task complexity and locus of control to job satisfaction auditor. Respondents in this study are auditors who worked public accounting firm at Pekanbaru, Padang and Batam. Population is auditor working at Public Accounting Firm at Pekanbaru, Padang, and Batam. The number of auditors who become the sample is 65 auditors from 13 Public Accounting Firm. The method of determining the sample used is purposive sampling, while the data processing method used is multiple regression analysis (multiple regression analysis) using SPSS software version 24.00 to process the data. The result shows that the organization commitment, professional commitment, task complexity and locus of control give effect to job satisfaction auditor.Keyword : organization commitment, professional commitment, task complexity, locus of control and job satisfaction auditor.
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 ' 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 ' Yusrarlaini - Yusrawati Juwita Harahap Yusuf Yan AS Zulbahridar ' Zulbahridar Zulbahridar