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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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PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Kiki Noviem Mery; 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 aim to examine The Effect of Liquidity, Leverage and Profitability of the Corporate’s Value with Dividend Policy as Moderation on Mining Companies at The Indonesia Stock Exchange Year 2011-2014. The study population was 42 companies, but based on the criteria there are only 10 (ten) companies. The population used in this study were Mining Companies at The Indonesia Stock Exchange (IDX) Year 2011-2014.The data used in this research is secondary data and sample selection by using purpossive sampling technique while data analysis using multiple linear regression model. The analysis tool used is multiple regression analysis using SPSS 20. The study states that the Liquidity significantly affects the corporate’s value. Leverage has no significant effect to the corporate’s value. Profitability has a significant effect to the corporate’s value. Liquidity moderated by dividend policy has a significantly influence to the corporate’s value. Leverage moderated by dividend policy no significant effect on the corporate’s value. Profitability moderated by dividend policy has a significantly influence to the corporate’s value.Keywords: Liquidity, Leverage, Profitability, Dividend Policy, and Corporate Values
PENGARUH KEPEMILIKAN KELUARGA, PRAKTEK GOOD CORPORATE GOVERNANCE, PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LISTING DI BURSA EFEK INDONESIA 2008-2012 Sri Rezeki; Nur Azlina; 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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The objectives of the research are to find out empirical evidence of the the effect of family Ownershipe, Corporate Governance Practices and profitability on Earnings Management of listing Companies. Ownership structure in this research using family ownershi, Corporate Governance is measured by three variables, size of Board of Commissioners, size of Board of management, the Audit Committee Composition and Profitabilitas. Data taken from the Indonesian Capital Market Directory (ICMD) and Financial Statements manufacturing company. The analysis method of this research using multiple regression. This research uses data from companies listed in Bursa Efek Indonesia (BEI) years from 2008 to 2012. Sample of this research are 80 sample companies. The results of this research indicate that variables which have significant influence on earnings managemen is an audit committee and profitability. Companies that establish an audit committee showed negative results, so the increasingly formation of audit committees can make earnings management practices decrease in that companies. Variable profitability show positive results, so if the company gives profitability to the management is high, then the practice of earning management will also be higher. Variable family ownership, size board of Commissioners, size of Board of management, does not have a significant influence on earnings management by firms.Keywords : earnings management, family ownership, good corporate governance, profitability.
PENGARUH AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN STRUKTUR DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH SKPD DENGAN PENGAWASAN INTERNAL SEBAGAI VARIABEL PEMODERASI KAB. KUANTAN SINGINGI Ernawilis -; Azwir Nasir; 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 purpose of this research is to test effect of accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance, and to test internal control will moderating effect accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. This research is survey method. The population in this study is SKPD in the government of Kuantan Singingi regency. The selection the sample with purposive sampling method with total 84 respondents. The data used in this study is primary data. Data was collected by distributed questionnaires. The tecnik of analysis are using multiple linear regression using SPSS 21 sotware.The findings in this study are: accountability publik, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. While the internal control can moderating accountability publik, and participation in budget preparation effect partially on local government performance, and internal control can’t moderating the clarity of budget goal, and structure decentralized effect partially on local government performance.Keywords: Accountability, Budget, Decentralized, Control, and Performance.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2008-2011) Dani Rahman Raja; Rita Anugerah; 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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Earnings management is defined as a managerial discretionary practice of timing strategic and operating decisions (e.g., accelerating sales, postponing research and development) or choosing accrual estimates (excessive reserves) to manage short-term earnings. Earnings management is made possible and is often legitimately accomplished within the flexibility of GAAP rather than through noncompliance with GAAP. Earnings management with the purpose of creating misleading financial information or misrepresenting financial performance can constitute fraud. This study aimed to assess the effect of institutional ownership, independent board, percentage of public shares, audit committee, and leverage on earnings management. The population in this research that companies listed on the indonesia stock exchange (BEI) period 2008-2011. Sampling was purposive sampling method. Data collection method is a method of documentation. Hypothesis testing using linear regression analysis.Keywords : institutional ownership, independent board, percentage of public shares, audit committee, leverage, and earnings management.
PENGARUH SISTEM AKUNTANSI KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Payakumbuh) Lily -; 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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This study aimed to examine the influence of the financial accounting system and accessibility of financial statements on the accountability in financial management. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (25 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial, treasurer of SKPD and financial staff is a side direct related in the financial management area on government of Payakumbuh city. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0.The result of this study indicated that the financial accounting system and accessibility of financial statements influence on the accountability in financial management area. The magnitude of the effect (R2) financial accounting system, accessibility of financial statements on the accountability in financial management area was 31,9%. While the remaining 68,1% is influenced by other independent variabel that are not observed in this study.Keywords : Accountability, financial, management, accounting, and accessibility
PENGARUH PENGETAHUAN AUDITOR, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Perwakilan BPKP Provinsi Riau) Febrina Prima Putri; Kennedy -; 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 Research aimed to examine the effect of Auditor Knowledge, Experience Auditor, Task Complexity, Locus Of Control, and Pressure Obedience On Audit Judgment. This research was conducted at BPKP of Pekanbaru City. Thepopulation of this research were auditor who worked in BPKP of Pekanbaru City.The sampling method used in this study is purposive sampling method. The sample used in this research were 92 respondents. The data usage in this research was primary data collecting through the questionnaires. The questionaires processed were totals as many as 50 questionnaires from 100 questionnaires diffused. According to the data quality consisted of the validity test, reliability test, and 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 auditor knowledge, locus of control, and pressure obedience have influence to audit judgment. Whilst the experience auditor, and task complexity don’t have influence to audit judgment.Keywords: Audit Judgment, Locus Of Control, Audit Knowledge, Experience Auditor, and Task Complexity
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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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
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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.
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