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PENGARUH PROFESIONALISME, AKUNTABILITAS DAN INTEGRITAS TERHADAP KUALITAS AUDIT BADAN PEMERIKSAAN KEUANGAN (BPK) RI PERWAKILAN PROVINSI RIAU Tri Indah Maya Sari; Andreas -; Lila Anggraini
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 study is to obtain empirical evidence of Professionalism, Accountability, and Integrity to auditor quality. Study is warm up finance examiners (BPK-RI) is Riau provision. Respondents in this research is the auditors who work in finance examiners. Method using a questionnaire with the number of auditors that the sample of this research was 55 auditors work in finance examiners. Data were analyzed with Multiple Regression and Moderate Regression Analysis-MRA. The results showed that the presence of a direct effect of Professionalism, Accountability, and Integrity on the Audit Quality. Analysis using The coefficient of determination (R2) shows that jointly variables Professionalism, Accountability, and Integrity on the Audit Quality amounted to 30,3%.Keywords: Professionalism, Accountability, and Integrity on the Audit Quality.

PENGARUH INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS PEMERIKSA STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI RIAU Ari Syahputra Ladisura; Andreas -; Enni Savitri
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 is to analyze the effect of intellectual and emotional intelligent towards auditor’s quality at Financial Investigation Bureau of Indonesia for Riau Province Reserve. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distributed to 40 auditors who works at the Financial Investigation Bureau of Indonesia for Riau Province Reserve. Data in this research will be analyzed using multiple linear regression using SPSS 18 software. To test the validity and reliability of research instrument used pearson correlation and cronbach alpha. Besides it is also testing data for normality using a normal probability plot. There are several findings in this research, first all instruments used in this research was reliable and valid. Second, distribution of respondents was normal. Third, educational qualification, professional qualification, independency, self-awareness, self-controlling, and empathy, were affected significantly the auditor’s quality, while experience, motivation, and social skill were not affected the auditor’s quality of Financial Investigation Bureau of Indonesia for Riau Province Reserve. Keywords: Intellectual, Emotional Intelligence, and Auditor’s Quality

PENGARUH OBJEKTIVITAS, PENGALAMAN KERJA, DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Inspektorat Provinsi dan Kota di Riau) Diven Kresnhadi Satra Pradana; Andreas -; Lila Anggraini
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 see the effect of Effect of Objectivity, Work Experience and Integrity to Audit Quality with Auditor’s Ethic as Variable of Moderation. Research carried out on 3 working units i.e Inspectorate of Riau Province, Pekanbaru City and Dumai City on 2015. Sample used as respondens were taken by using proposive sampling method. Each population is represented by auditor and Supervisor of Government Business’s Organizer at region (P2UPD). Questionnaires were distributed to 74 respondents, and successfully reassembled with complete answers obtained from 65 respondents. Data were collected from 65 respondents further data were analyzed by using software of SPSS version 20.0 using descriptive statistical analysis and multiple linear regression analysis to generate the classical assumption, the model data analysis, coefficient of determination and prove the hypothesis. The results partially or simultaneously find that the variable of objectivity, work experience, integrity and auditor’s ethic as moderation effects the audit quality.Keywords: Objectivity, Work Experience, Integrity, Auditor’s Ethic, and Audit Quality

PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Perusahaan Asuransi DI Pekanbaru) Zul Azmi; Andreas -; Enni Savitri
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 study was to gain empirical evidence referred to the effect of Total Quality Management, performance measurement system, the reward system to managerial performance in the insurance companies in Pekanbaru. The Population of this study was all managers in the insurance company in Pekanbaru. The number of respondents who used as samples were 43 managers of the insurance companies. The data analysis method was multiple regression analysis. The result of the study shows that there were the direct effect of Total Quality Management to managerial performance. While, both of the performance measurement system and reward systems have no effect to managerial performance.Keywords: Total Quality Management, performance measurement system, reward system, and managerial performance

PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DIVERSIFIKASI GEOGRAFIS, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan-Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013) Hasanuddin -; Andreas -; Rusli -
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 the influence of audit tenure, audit firm size, geographic diversification and leverage towards earnings management in food and beverage companies. Audit tenure is measured by the amount of the year of work relationship between auditee and the last public accountant firm. Audit firm size is measured by dummy variabel. The Audit firm is divided into audit firms that affiliated with big four and non big four audit firms. Geographic diversification is measured by the number of firms geographic segments.And leverageratio is calculated by dividing total assets by total equity.The population of this study are the food and beverage companies that listed in Indonesia Stock Exchange (BEI) in 2011, 2012, and 2013. Purposive sampling is used for sampling method and multiple regression technique is used for the data analysis. The total number of samples for this study are 36 companies. The result of this study indicates that audit tenure don’t have significant influence in earnings management, audit firm size have negative significant influence in earnings management, geographic diversification have positif significant influence to earnings management. Meanwhile, leverage have positif significant influenceto earning managementKeywords: earnings management, audit tenure, audit firm size, geographic diversification, leverage

PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA PEKANBARU SENAPELAN) Tuti Wulandari; Andreas -; Elfi Ilham
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 are to analyze the influence of taxpayer socialization, taxpayer knowledge, and quality of service to taxpayer compliance, directly or indirectly, by usingtaxpayer awareness as an intervening variable.The sample of this research from of 100 correspondences who are as taxpayers listed in KPP Pratama Pekanbaru Senapelan.The method of sampling using convenience sampling. The data were analysed using the path analysis with SPSS version 19.0. The results of the research showed that the tax socialization did have effect to the tax awareness. Secondly, the tax knowledge did have effect to the tax awareness. Third, quality of service did have effect to the tax awareness.Fourth, the tax socialization did have effect tothe tax compliance. Fifth, the tax knowledge did have effect tothe tax compliance. Sixth, quality of service did have noteffect tothe tax compliance. Seventh, the tax awareness did have effect tothe tax compliance. Eighth, the tax awareness incapable as an intervening variable tax socialization to tax compliance. Ninth, the tax awareness incapable as an intervening variable tax knowledge to tax compliance. Tenth, the tax awareness able as an intervening variable quality of service to tax compliance.Keywords: Taxpayer Socialization ,Taxpayer Knowledge, Quality of Service, Taxpayer Awareness, and Taxpayer Compliance

PENGARUH PENGALAMAN, BEBAN KERJA, DAN PELATIHAN TERHADAP SKEPTISME DAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris Pada Auditor di BPKP Perwakilan Provinsi Riau) Ulfa Novita; Andreas -; Azhari Sofyan
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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This study was aimed to examine the direct effect of audit experience, workload, training and skepticism to fraud detection ability of auditors, and also indirect effect of audit experience, workload, and training to fraud detection ability of auditors with skepticism as intervening variables. Collecting data of this study using a questionnaire submitted auditors who work at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Riau Province Representation. A total respondents used in this research is 48 respondents. Data analysis for hypothesis test was done with Partial Least Square (PLS). Result of this study give evidence that experience, workload, and training have significantly effect toward skepticism; training and skepticism have direct effect toward fraud detection ability of auditors, didn’t find direct effect of experience and workload toward fraud detection ability of auditors; experience, workload, and training have indirect effect toward fraud detection ability of auditors through skepticismKeywords: experience, workload, training, professional skepticism, and fraud detection ability of auditors

PENGARUH KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN PERAN PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU Noval Hadi Praja; Andreas -; Enni Savitri
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 organizational commitment, the Government's internal control system, and the role of the Financial Manager Of The Managerial performance of SKPD’s Pekanbaru City. This study was conducted at SKPD of Pekanbaru City. The population in this study were employer who worked in the SKPD Kampar Regency (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head officer of SKPD, the secretary of SKPD and the head of financial SKPD. The sample used in this study were 78 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20. The result of this study indicated that the influence of organizational commitment, the system of internal control of the Government, and the role of the Financial Manager Of The Managerial performance has significantly effect on effectiveness of the Performance Managerial. The magnitude of the effect (R2) The organizational commitment, the system of internal control of the Government, and the role of the Financial Manager Of The Managerial performance area was 28%. While the remaining 72% is influenced by other independent variabel that are not observed in this study.Keywords: Organizational commitment, system internal control, Financial Manager, and Performance.

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