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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kota Pekanbaru) Wanda Dedi Saputra; Desmiyawati '; Meilda Wiguna
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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Managerial performance is one of the factors that can be used to increase the effectiveness of the organization. In order that these objectives can be achieved effectively it is necessari to pay attention to the participation in the preparation of the budget as well as the existence of a perception of innovation in the relationship decisions related to budget. This study aimed to investigate the effect of budget participation on managerial performance in public sector organizations. The study also examined whether the perception of innovation mediates the effect of budget participation on managerial performance.This research data collection using questionnaire survey. The questionnaire submitted to 78 structural officials SKPD Pekanbaru, 66 questionnaires were returned and 57 questionnaires (73.08%) complete and can be processed. The data collected were processed using SPSS 17.0 with path analysis to examine the effect of direct and indirect budget participation on managerial performance with a significance level of 0.05 or 5%.The results of this study indicate that the direct effect of budget participation on managerial performance. Participation budget also significantly influence the perception of innovation. However, the budget does not affect the participation of indirect managerial performance through an intervening variable perception of innovation.Keywords : budgetary participation, managerial performance, perception of Innovation, and publik sector organization

FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sonya Mawariani Putri; Desmiyawati '; Rofika '
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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The data used in this research are company listed in Bursa Efek Indonesia (BEI) in the year 2009-2012. The factors used on this research are KAP size, size of client companies, growth companies, FinancialDistress, and audit opinion. Sampling was purposive sampling method that produced 20 companies sample. Hypotesis testing on this research was done by the logistic regression analysis.The analysis showed that the type of KAP, size of client companies, and audit opinion significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. growth companies (as measured by total assets) and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: Auditor Switching, KAP size, size of client companies, growth companies, Financial Distress, and audit opinion.

Pengaruh Mekanisme Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Kasus pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012) Wahyudi Saputra; Desmiyawati '; Yuneita Anisma
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 study was conducted to examine the effect of institutional ownership, managerial ownership, audit committees, auditors the quality and size of the company for the integrity of the financial statements. The population in this study is a manufacturing company in Indonesia Stock Exchange (IDX). The period of observation was in 2012. According to data from the Indonesia Stock Exchange there are 164 manufacturing company during the period of observation. The technique used in the determination of the sample is purposive sampling method, where the sample set by using certain criteria. Based on these criteria there are 124 (one hundred and twenty-four) companies. Analysis of data using multiple regression methods. The results stated that institutional ownership has no significant effect on the integrity of the financial statements. Managerial ownership has no significant effect on the integrity of the financial statements. Reputation KAP has a significant effect on the integrity of the financial statements. Firm size has a significant effect on the integrity of the financial statements.Keywords: Institutional Ownership, Managerial Ownership, Firm Reputation, Corporate Size and Integrity Financial Statements.

PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINION SHOPPING, KUALITAS AUDIT, AUDIT CLIENT TENURE, DEBT DEFAULT DAN AUDIT LAG TERHADAP PENERIMAANOPINI AUDIT GOING CONCERN (Studi Empiris Pada PerusahaanManufaktur Yang Terdaftar di BEI Tahun 20 Riza Safitri; Desmiyawati '; Meilda Wiguna
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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The financial statements are an important part of this due to become the main information required by potential investors. Nowdays, auditor’s responsibility to disclose the information about the entity was not only things revealed in the financial statement, but also must be disclose information such us the excistence and contuinity of an entity. Auditor was expected to not only examine the financial statement, but also can predict and appraise entity’s ablity to continues his existence.This research’s goal was to examine the effect of financial condition, firm size, opinion shopping, audit quality, audit client tenure,debt default and audit lag to the acceptance of going concern audit opinion. The samples of this research were manufacturing companies that listed in Indonesia Stock Exchange on period 2010-2014.Population of this research was 131 companies. Samples of this research were 12 companies selected by purposive sampling method, with 5 years observationperiod. The data was analiyzed by logistic regression method.The result showed that opinion shopping issignificantly affect the going concern audit opinion. Whereas, of financial condition, firm sizeaudit quality, audit client tenure,debt default and audit lag have no affect with the going concern audit opinion.Keyword: going concern,opinion shopping, audit quality, debt default, audit lag.

Pengaruh Kepemilikan Manajerial, Struktur Modal, Kinerja Keuangan Terhadap Nilai Perusahaan (Property dan Real Estate) Fazdlilah Adri; Desmiyawati '; Yuneita Anisma
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 study was conducted to analyze the effect of managerial ownership, capital structure and financial performance the corporate value of the property & real estate company listed on the Indonesia Stock Exchange.The population in this study is the property & real estate companies in Indonesia Stock Exchange (IDX). Observation period is 2010 to 2012. According to the data from the Indonesia Stock Exchange there are 52 property & real estate company during the period of observation. The technique to determination of sample is purposive sampling method, where the sample set by using certain criteria. Based on these criteria there are 49 (forty nine) companies that fulfill the criteria above. Analysis of data using multiple regression methods. Managerial ownership has no significant effect on firm value. Capital structure (Debt to Equity Ratio) has a significant effect on firm value. Financial performance (return on assets ratio) has a significant effect on firm value.Keywords: Managerial Ownership, Capital Structure, Financial Performance, Corporate Value

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 GOOD GOVERNANCE, BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris- Pada SKPD Kabupaten Pelalawan) Muhammad Andri Prayoga; Desmiyawati '; Devi Safitri
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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The purpose of this study was to test the Effect of Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control on Local Government Performance (Study In SKPD of Pelalawan). The location of this research is all SKPD of Pelalawan Regency. In this study, the population used is SKPD of Pelalawan Regency. Respondents in this study is the structural officials involved in drafting the budget. In total there are 31 SKPD. Every SKPD will be given three questionnaires, so the number of questionnaires distributed is 93 pieces. The data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this research is multiple regression analysis.Based on the analysis, the conclusions of this research are: 1) There is a significant effect of Good Governance on Local Government Performance. 2) There is a significant effect of Organization Culture on Local Government Performance. 3) There is a significant effect of Leadership Style on Local Government Performance. 4) There is a significant effect of Organizational Commitment on Local Government Performance. 5) There is a significant effect of Intern Control on Local Government Performance. Based on the research results it was concluded that the determination coefficient is 61.6%. It means that 61.6% of Local Government Performance variations can be explained by the variable Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control. While 38.4% is explained by other variables outside the model.Keywords: Good Governance, Organization Culture, Leadership Style, Organizational Commitment, and Intern Control

PENGARUH TEKANAN EKSTERNAL, FAKTOR POLITIK, ETIDAKPASTIAN LINGKUNGAN, KOMITMEN PIMPINAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAPPENERAPANTRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris pada SKPD Kabupaten Kampar) Ummi Umaroh; Desmiyawati '; Alfiati Silfi
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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The purpose of this research is to provide empirical evidence of the influence of external pressures, political factors, the uncertainty of the environment, management commitment, and competence of human resources towards the implementation of the transparency of financial reporting (an empirical study on Kampar District).The sample in this studyusing a convenience sampling method.That SKPD in Kampar regency. Respondents involved in this research were 82 respondents consisting of Head of finance, treasurers, finance staff and Stylists Financial Officer. The technique of collecting data using questionnaires. The statistical method used to test the hypothesis is multiple regression with the help of SPSSversion 17.0.The results of this study provide evidence that partially or simultaneously variable external pressures, political factors, the uncertainty of the environment, and human resource competencies affect the implementation of the transparency of financial reporting. As for the variable leadership commitment partially negative effect on theimplementation of the transparency of financial statements. The magnitude of the effect of the independent variable on the dependent variable that is equal to 49.3%. while the remaining 31.7% is influenced by other variables not included in this study.Keywords:Pressure, Political, Environmental Uncertainty, Commitment, and Competence.

PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, PENDIDIKAN, PERBEDAAN GENDER, DAN INTEGRITAS AUDITOR TERHADAP PROFESIONALISME AUDITOR BPK RI PERWAKILAN PROVINSI JAMBI Jimmy Mardi Siregar; Desmiyawati '; 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 aimed to examine the effect of the influence of independency, competency, work experience, education, gender difference, and auditors integrity to professionalism of BPK RI’s auditors especially those who are working in auditing firm representative Jambi province. Professional auditor is the auditor who acknowledges its responsibility towards society, the responsibility of the client, the responsibility towards colleagues included to behave respectable, though this is a personal sacrifice. Methods of data collection in this study is a method of questionnaire instruments that are delivered directly to the auditing firm representative Jambi province though the people work who work in community relations. Population in this study is BPK RI’s auditors who worked in a auditing firm representative Jambi province. The entire population to be sampled by the researches. The number of samples used in this study were 33 people who worked in auditing firm representative Jambi province. Methods of analysis is conducted with a multiple regression analysis version 20,00 for windows. The results for testing that has been done. Practical regression F ( F Test ) showed that the auditor’s competency, education, and integrity had a influences toward auditor professionalism. Analysis using the coefficient of determination ( R2 ) found that the contribution of the influence of the independent variable on the dependent variable is 81,3 % while the remaining 18,7% is influenced by other variables not included in this study.Keywords : Professionalism, Independency, Competency, and Auditors Integrity.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN (ROE) DENGAN MANAJEMEN LABA DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Untuk Periode 2011-20 Rully Aprianto; Desmiyawati '; Nur Azlina
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 is to investigate the influence of Corporate Social Responsibility (CSR) to corporate financial performance with earning management and size company as moderating variable. CSR disclosure by GRI G3 is used as the proxy of CSR activity, ROE is used as the proxy of financial performance and discretionary accruals by The Modified Jones model is used as the proxy of earning management practices. The results of this research show that CSR has significant influence on corporate financial performance. The analysis with the moderating variable Absolute Residual Method shows that earning management moderate in relation between CSR and corporate financial performance and it shows negative significant influence. And The analysis with the moderating variable Absolute Residual Method shows that size company moderate in relation between CSR and corporate financial performance and it shows positive significant influence.Keywords: Corporate Social Responsibility, earnings management, size company, and corporate financial performance

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