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PENGARUH MOTIVASI, PENGETAHUAN TENTANG PENGELOLAAN KEUANGAN DAERAH DAN INTENSITAS PEMBINAAN APARAT INSPEKTORAT TERHADAP KUALITAS HASIL AUDIT INSPEKTORAT (Studi Empiris Pada Inspektorat Kota Pariaman dan Kabupaten Padang Pariaman) Mohammad Alfurqan Azma; Nurazlina '; Julita '
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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At the present time Inspectorate officials have an important role in the running of the Government oversight. His job is to ensure that the review of the financial accounting System area has been going well and the Inspectorate officials also serves as a consultant providing advice to future government objectives can be achieved. This study was conducted to determine and examine the effect of motivation, knowledge of financial management and intensity of development inspectorate officials on the quality of audit result. Data collected by giving the questions in the form of a questionnaire distributed to local government inspectorate officials in the Padang Pariaman Regency and Pariaman City. The data obtained were then processed by multiple regression. The sample of this study is inspectorate officials at Pariaman city and Padang Pariaman Regency which numbered 46 people. Sampling method used in this research is cencus method. The results of this study showed that the motivation have significant effect (0,046<0,05), knowledge of financial management have significant effect (0,036<0,05), and intensity of development inspectorate officials have significant effect (0.049<0,05), to the factor of the quality of audit result within the Padang Pariaman regency and Pariaman City.Keywords : motivation, knowledge, development, inspectorate, and audit result.

PENGARUH KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, KETAATAN AKUNTANSI, ASIMTERI INFORMASI DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Yulita Fitri; Nurazlina '; Al Azhar A '
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 research are to analyze effectiveness of internal control, compliance to accounting rules, information asymmetry and individual morality affect the accounting fraud tendencies by the unethical behavioras an intervening variable. This research was conducted at SKPD Riau Province. The sample was 89 employee level officials Echelon III and Echelon IV. Methods of data collectionin this study with a survey method with questionnaire instrument. Data analysis method used totest the quality of data which include validity, reliability, and test hypothes is is path analysis, test Sobel and boostrapping using software SmartPLS. Hypothesis testing using partial least square test showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavioras an intervening variable. While the variable effectiveness of internal control and compliance to accounting rules does not affect accounting fraud tendencies by the unethical behavioras an intervening variable. Value of R-Square indicates that the variables jointly effectiveness of internal control, compliance to accounting rules, information asymmetry, individual morality and the unethical behavior contribute to the dependent variable (affect the accounting fraud tendencies) of 95.80%, while the remaining 4.20% is explained by other variables outside the research model.Keywords : Effectiveness of Internal Control, Compliance to Accounting Rules, Information Asymmetry, Individual Morality, and Accounting Fraud Tendencies Unethical Behavior

Pengaruh good governance, pengendalian intern, dan budaya organisasi terhadap kinerja pemerintah daerah (studi pada satuan kerja pemerintah kabupaten pelalawan) Ira Amelia; Desmiyawati '; Nurazlina '
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 look at the empirical evidence the influence of good governance, internal control, and organizational culture on government performance . This study uses a survey of the local unit Pelalawan .The samples used were as many as 126 people are respondents . The population in this study is 32 working units Pelalawan district . The type of data used is primary data by using questionnaire method of data collection . The method of data analysis used in this study is multiple regression ( multiple regression ) with the help of software SPSS version 17.0 .The results showed that good governance affect the performance of local governments with a regression coefficient of 0.999 with 0.000 significant ( alpha 0.05), , internal control affect the performance of local governments with regression coefficient 0.769 with a significant 0.000 ( alpha 0.05 ) , and culture organizational not influence on the performance of local governments with regression coefficient of -0.136 to 0.146 significant ( alpha 0.05) . R-square value is equal to 0.732 which means that 73.2 % of the independent variables in this study were able to influence the dependent variable . While the remaining 26.8 % is explained by other variables that are not included in this study such as organizational commitment , leadership style , and the other as his motivation . The influence of good governance , internal control , and organizational culture simultaneously significant effect on government performance .Keywords: good governance, internal control, organizational culture, local government performance.

PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERN KAS, ASIMETRI INFORMASI TERHADAP FRAUD (Studi Pada BUMN Kota Pekanbaru) Oktariani Wefa; Nurazlina '; Sem Paulus
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 examined the effect of the Implementation of Good Corporate Governance, The Internal Control of Cash, The Information Asymmetry of Fraud (Empirical Study On Government BUMN Pekanbaru City). Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each functionary at BUMN in Pekanbaru. The population is BUMN company in Pekanbaru many as 33 companies. The selection of sample used purposive sampling method. The sample was (total) the respondent of each corporate represented by three respondents, head branch, head division, and accounting staff. A questionnaire distributed to 99 respondents, and successfully reassembled with complete answers are obtained from 66 respondents. The result of the study showed that the implementation of good corporate governance, the internal control of cash, and information asymmetry has significant effect and positively effects cheating of fraud. Determinate Coeffisience show the result that Adjusted R Square value as 0,806. It means that the effect of Implementation of Good Governance, The Cash Intern Control, Information Asymmetry on Fraud as many as 80,6%. While other 19,4 % will be explained by other variable which was not included in the study.Keywords: Governance, Cash Control, Information Asymmetry, and Fraud

Pengaruh sistem pengukuran kinerja strategis terhadap kinerja manajerial, kejelasan peran dan konflik peran sebagai mediasi (survei pada bank di pekanbaru) Selfira Ivani; Vince Ratnawati; Nurazlina '
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 aimed to examine the effect of strategic performance measurement systems on managerial performance with clarity of roles and conflict mediation role as a banking enterprise in the city of Pekanbaru.Population in this research is all the banks in the city of Pekanbaru to sample the lower and middle level managers. Methods of data collection using questionnaires. Analysis of the data in this study using the Partial Least Square (PLS).Results of hypothesis testing in this study suggests that strategic performance measurement system has a positive effect on role conflict, strategic performance measurement system has a significant positive effect on role clarity, role conflict had no significant effect on the performance of manjerial, role clarity has no significant effect on managerial performance, strategic performance measurement system has a significant positive effect on managerial performance, and clarity of roles and role conflict did not mediate the relationship between strategic performance measurement systems on managerial performance.Keywords: managerial performance, strategic performance measurement systems, role clarity, role conflict.

Pengaruh ukuran perusahaan, financial leverage, dividen payout ratio dan net profit margin terhadap tindakan perataan laba yang dilakukan oleh perusahaan automotive and allied product yang listing di BEI Dina Hastria; Muhammad Rasuli; Nurazlina '
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 aimes are to examine the impact of firm size, financial leverage, dividend payout ratio and net profit margin toward income smoothing in automotive and allied product company that listed on the Indonesia Stock Exchange.The population was automotive and allied products company which have a very tight competition, it can be seen from the model and system works which often change with new innovations so researchers interested to study at this company. The sample were selected by purposive random sampling method.The results of this study declare that the firm size has a significant impact on the income smoothing. While financial leverage, dividend payout ratio and net profit margin has no significant effect on the income smoothing. Adjusted R Square shows the value of 0.109. It means that 10.9% change in the income smoothing is affected by the determinant variables in the model while the rest (89.1%) is explained by other variables not included in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.Keywords: Company Size, Financial Leverage, Dividend Payout Ratio and Net Profit Margin, Income Smoothing

ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN NATUNA (Tahun Anggaran 2009-2013) Gustra Arianda; Nurazlina '; Mudrika Alamsyah Hasan
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 research aims to analys the progress of district finance ability tosupport the autonomy of natuna among 2009-2013.The type of thies research is descritive comparative. Data of this researchare based on APBD and then analys by the ratio of local financial autonomy, the degree of fiscal decentralization, routine ability index, the ratio of harmony and growth ratios.Based on the results of the analysis has been done obtained thefollowing results: Based on the ratio of local financial autonomy was performe the ability to pay a goverment programe, development and service to the society that have paid tax and retibution as a source of income of the district. the ratio of local financial autonomy is 2.11%. It meant the value of the ratio of local financial autonomy is too low. The degree of fiscal decentralization of Natuna District among 5 years is average of 2.70%. it meant the ability of Natuna ability goverment to increasing PAD and pay the expences of development still bad. Routine ability index ratio of Natuna District among 5 years is average of 2.73%.It meant the value of the Routine ability index ratio is too low. The ratio ofharmony have a result that routine expenditure is bigger than the development expenditure. It meant the goverment's fund still priorited to support a routine expenditure, so that the development expenditure will be small relatively. While growth ratios desciptive an ability iof district goverment to proof and increase the success from period to another period. Growth ratios among 5 years are 3 times positive growth suce as 2011, 2012 and 2013 but once negative growth in 2010.Key Word : ratio of local financial autonomy, the degree of fiscaldecentralization, routine ability index, the ratio of harmony and growthratios.

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