Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Julita '
Unknown Affiliation
Economics, Econometrics & Finance

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 KUALITAS AUDIT, DEBT DEFAULT, OPINION SHOPPING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR (Yang Terdaftar DiBursa Efek Indonesia 2011-2015) Vita Mustika; Hardi &#039;; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor ti provide early warning about the prospect of a company as consideration before deciding on an investment decision. In this study, we attempt empirically to examine the effect of audit quality, debt default, opinion shopping, and company’s growth on receiving a going concern audit opinion of a compaany. Research sample amounts to 20 companies selected with purposive sampling method, with observation period of 5 years.The date used were secondary data. The data that used in this research is audited financial statements that published by manufacturing companies listed at Indonesian Stock Exchange from 2011-2015. The method of analysis used logistic regression method. The result of logistic regression using SPSS that, audit quality weren’t significant with going concern opinion. Variables debt default, opinion shopping, and growth of company’s weren’t significant with going concern opinion.Keyword: Audit Quality, Debt Default, Opinion Shopping, Growth Companies, Going Concern.
Pengaruh partisipasi anggaran, kejelasan tujuan anggaran terhadap kinerja aparat pemerintah daerah : komitmen organisasi, budaya organisasi dan locus of control sebagai variabel moderating (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Shelly Jelita Akhmad; Emrinaldi Nur Dp; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Performance is achievement implementation representation of an action/program/policy in order to achieved objectives, goals, mission and vision of the organization. In order to achieved these objectives it is necessary to pay attention to participation in budgetary participation and clarity of budget goals also commitment organizational, organizational culture and locus of control in relation to decisions related to the budget. This study aims to examine the effect of budgetary participation and clarity of budget goals toward performance of regional government officials in Pekanbaru by examining organizational commitment, organizational culture, and locus of control with serves as moderating variables.The population in this sudy were 26 SKPDs in Pekanbaru. The sample in this study was one person as head of programming/planning department and two persons as of programming/planning department’s staff by the number of respondents 78 peoples from 26 SKPDs. Data collection method using a questionnaire. Data were analyzed using analysis methods SPSS version 17 with multiple linear regression analysis. The results of this research showed : 1) budgetary participation and clarity of budget goals has a significant positive effect on the performance of regional government officials, 2) organizational commitment can not strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials, 3) organizational culture can strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials, 4) locus of control can strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials.Keywords: Budget participation, Clarity of budget goals, Commitment organizational, Organizational culture, Locus of control, local government officials in Pekanbaru city government.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Riau) Delima Suma Bestari; Nur Azlina; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the influence of effectivity of internal control, information asymmetry, and individual morality towards the accounting fraud tendencies with unethical behavior as 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 collection in this study using a survey method with questionnaire instrument. Data analysis method used SEM with SmartPLS which include validity, reliability, path analysis and bootstrapping. The result showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavior as an intervening variable. While the variable effectivity of internal control does not affect accounting fraud tendencies by the unethical behavior as an intervening variable. Value of R-Square indicates that the variables jointly effectivity of internal control, information asymmetry, and individual morality contribute to the dependent variable (affect the accounting fraud tendencies) of 72,74%, while the remaining 27,26% is explained by other variables outside the research model.Keywords : Effectivity, Asymmetry, Morality, Fraud, and Unethical
PENGARUH KOMITMEN PROFESIONAL, LINGKUNGAN ETIKA, SIFAT MACHIAVELLIAN DAN PERSONAL COST TERHADAP INTENSI WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Perbankan yang berada di Kota Pekanbaru) Taufiq Nugraha; Nur Azlina; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examines the effect of proffesional commitment, environmental ethics, machiavellian and personal cost on Intention whistleblowing, and Retaliation as Moderating Variable. The sample of this study is auditors of 39 banking companies that listed in the Pekanbaru city. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression method using SPSS 20 version. The results showed that Professional commitment has effect by significance value as 0.035 and H1 accepted. Variable Environtmental ethical has effect by significance value as 0.000 and H2 is accepted. Machiavellian variables has effect by significance value as 0.026 and H3 accepted. Variable Personal Cost has effect by significance value as 0.008 and H4 accepted. Variable Proffessional Cimttment has effect and moderated by Retaliation with significance value as 0,000 and H5 accepted. Variable Environtmental Ethic has effect and moderated by Retaliation with significance value as 0,000 and H6 accepted. Variable Machavellian has effect and moderated by Retaliation with significance value as 0,012 and H7 accepted. Variable Personal Cost has effect and moderated by Retaliation with significance value as 0,006 and H5 accepted.Keyword: Whistleblowing, Commitment, Environtmental, Machiavellian, Cost, Retaliation.
Analisis faktor-faktor yang mempengaruhi audit delay pada perusahaan property and real estate yang terdaftar di bei tahun 2009-2011 Pricelly Erda Muharly; Hardi &#039;; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of firm size, profitability, solvability,size of public accountant firm, and auditor’s opinion in property and real estate company that listed on indonesia stocks exchange for the a period 2009-2011. This study used is purposive sampling method and 28 firms were selected of a sample. Multiple regression analysis by SPSS 17 was used to testthe hypothesis proposed. The results of analyze showed that independent variables affect dependen variable on 36,3 %. And from the test results it can be concluded that firm size significantly. Profitability is not significantly, solvability is not significantly, size of public accountant firm sicnificantly and auditor’s opinion significantly influence audit delay during the period of this study. Keyword : audit delay, firm size, profitability, solvability, size of public accountant firm, and audit opinion.
PENGARUH AKUNTABILITAS, GENDER, DAN PENGALAMAN KERJA AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Medan, Padang dan Pekanbaru) Muhammad Reza Fahlevi; Hardi &#039;; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to obtain empirical evidence about the influence of accountability, gender, auditor work experience and knowledge to the extent of quality of auditor’s works. It is also predicted that knowledge moderate the relationship between accountability, gender, auditor work experience with quality of auditor works’s. This study used primer data with quitonaiers. The population of this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru, Padang and Medan. By using purposive sampling method, from 100 quitonaiers, 17 was not back and 14 quitonaiers did not used, so 68 auditors were selected as a sample. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The results of analysis showed that accountability, gender, auditor work experience, accountability after moderated with knowledge and auditor work experience after moderated with knowledge significantly influence to the extent of quality of auditor’s works. Meanwhile, the results of analisys also showed gender after moderated with knowledge had not significantly affected the extent of quality of auditor’s works with tcount -1,957 and it belowed ttable 1,995 and signification value 0,355 .Based on total Adjusted R-Square result 62,6% while the rest 37,4%Keyword : quality of auditor’s works, accountability, gender, auditor work experience, knowledge
Pengaruh investment opportunity set (IOS), mekanisme good corporate governance dan reputasi KAP terhadap kualitas laba perusahaan (Studi empiris pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia 2010-2012) Erikson Simamora; Amries Rusli Tanjung; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of investment opportunity set (IOS), good corporate governance mechanism (audit committee, independent directors, institutional ownership, managerial ownership) and public accounting firm's reputation on quality of corporate earnings. The sample was taken using the method of purposive sampling from property and real estate company listed on the Indonesia Stock Exchange in 2010 until 2012. Obtained 81 samples from 33 property and real estate company for 3 years. Hypothesis testing is performed using multiple linear regression analysis. The results of this study indicate that audit committee have significant effect on corporate earnings. While investment opportunity set (IOS), independent directors, managerial ownership and institutional ownership of the firm's reputation does not have significant effect on quality of corporate earnings.Keyword: Investment opportunity set (IOS), good corporate governance mechanism, public accounting firm’s, quality of corporate earnigs.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia 2009-2011) Miswandi &#039;; Emrinaldi Nur Dp; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is aimed to examine the factors that influence the dividend payout ratio (DPR) on companies listed in Indonesian Exchange. These factors, such as return on equity, cash position, debt to equity ratio, degree of operating leverage, and taxe rate. The population is all of company listed on the Indonesia Stock Exchange in 2009-2011. With purposive sampling technique obtained a total of 82 companies in the sample of total population 464 companies. Types of data using secondary data from financial statements. Data analysis method used is multiple regression analysis with the help of software SPSS version 17 (Statistical Product and Service Solution version 17). The test data used is a partial hypothesis test (t), simultaneous hypothesis testing (f), and the coefficient of determination (R2). The results show that of the five hypothesis proposed, only three variables have influence of dividend payout ratio, its return on equity (sig = 0.095), cash position (sig = 0.020) dan debt to equity ratio (sig = 0.008). while two other variables is degree of operating leverage (sig = 0.748) dan taxe rate (sig = 0.166) doesn’t have influence of dividend payout ratio. Based on the test result of the coefficient determination, the value of the Adjust R Square is 12.9% while the remaining 87.1% is influenced by other variables that are not included in this study.Keywords: Return on Equity, Cash Position, Debt to Equity Ratio, Degree of Operating Leverage, Taxe Rate and Dividend Payout Ratio
Analisis Perbandingan Model Altman, Springate, Ohlson, Fulmer, CA-Score dan Zmijewski Dalam Memprediksi Financial Distress (studi empiris pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Veronita Wulandari; Emrinaldi Nur Dp; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study purpose to determine wheter there are differences among Altman model, Springate model, Ohlson model, Fulmer model, CA-Score model and Zmijewski model to predict financial distress, and to find out which the Financial Distress prediction model has the most excellent implementation on food and beverages company in indonesia. Comparison of those six models were made by analyzing the accuracy of each model, by using the real condition of a company's net income.The data used in the form of annual financial statements published by the company on the Indonesia Stock Exchange website. The population used is a Food and Beverages companies listed on the Indonesia Stock Exchange period 2010-2012. The sampling technique is purposive sampling with a total sample obtained by 12 companies. In this study will be used t test, additional testing is done to see the feasibility of the model by observing the F test results and test the coefficient of determination (R2), R2 value used to examine differences among Altman, Springate, Ohlson, Fulmer, CA-Score and Zmijewski models in predicting financial distress.The results from this research showed that any prediction model used in this study can be used to predict Financial Distress, except CA-Score models that have significant value t test and F-test is greater than the probability and the value can be inferred CA-Score models can not be used to predict corporate Financial Distress. The results also showed that the most accurate model is the model Ohlson. At the end of the study was to try predict 12 firms sample used listed on the Stock Exchange with Ohlson model. Predicted results showed that five companies are expected to experience Financial Distress in the future.Keywords: Financial Distress, Prediction Models, Financial Ratio, financial statement
Co-Authors Amries Rusli Tanjung Delima Suma Bestari EMRINALDI NUR DP Erikson Simamora Hardi &#039; Miswandi &#039; Mohammad Alfurqan Azma Muhammad Reza Fahlevi Nur Azlina Nurazlina &#039; Pricelly Erda Muharly Raja Reno Setiawan Shelly Jelita Akhmad Taufiq Nugraha Veronita Wulandari Vita Mustika