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Susilatri -
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PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, REPUTASI KAP DAN OPINI AUDITOR TERHADAP TIMELINESS PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia 2011-2013) Henisa -; Yusralaini -; Susilatri -
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 effect of Profitability, Liquidity, Firm Size, Public Accountant Office’s Reputation and Auditor’s Opinions to timeliness of financial statement (Empirical Study On The company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013). The population in this study are all Companies Sector Infrastructure, Utilities and Transportation listed on the Stock Exchange. The number of sample firms 33 firms by the number of observations were 99 (33x3) observations that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The results of the study concluded, liquidity and Firm Size significantly affect to timeliness of financial reporting, while variable the Profitability, Public Accountant Office’s Reputation and Auditor’s Opinions not have an affect to timeliness of financial reporting of company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013.Keywords: Timeliness, profitability, Liquidity, and firm size.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAPAUDIT DELAY PADA PERUSAHAAN TELEKOMUNIKASI DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2010-2012 Riska Anggraini; Rita Anugerah; Susilatri -
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 objective of this research is to examine the influence of internal factors (firm size, profitability, solvability, internal control system) and external factor ( public accountant size) on the audit delay at a telecommunication and transportation companies listed in Indonesia Stock Exchange in 2010 until 2012. Sample was selected by using purposive sampling method, and data analysed used multiple regression method. The result of research shows that audit delay is significantly influenced only by profitability with significant value 0.000, and the variable firm size, solvability, internal control system, and public accountant size were not significantly influenced of the audit delay.Adjusted R2 is a 36.3%, which means that variable firm size, profitability, solvability, internal control system, and public accountant size just explains 36.3% of audit delay variable.Keywords: audit delay, firm size, profitability, solvability, internal control system, public accountant size.
PENGARUH SUMBER DAYA MANUSIA, PENGAWASAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Labuhan Batu) Fransiska -; Nur Azlina; Susilatri -
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 effect of human resource, Local Financial Monitoring, information technology utilization and commitmen organization to reliability of financial reporting Labuhan Batu regency government. The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 67 respondents who are working at financial reporting staff in local work unit of Labuhan Batu regency government. The method of data analysis used to test the hypothesis with multiple regression analysis using the program SPSS version 20. The results of this study is showed that human resource, Local Financial Monitoring, information technology utilization and commitment organization influence in partial in the reliability of financial reporting in Labuhan Batu regency government. The magnitude of the effect caused by Adjusted R² by four variables is 62,8% of the dependent variable, while the remaining 37,2% is influenced by other independent variabel that are not observed in this study.Keywords: human resource, financial monitoring, information technology, commitmen and reliability financial
PENGARUH PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA BAGIAN KEUANGAN (STUDI PADA SKPD KOTA DUMAI) Vetty Rebecca Panjaitan; Nur Azlina; Susilatri -
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 caused by internal control, the competence of human resources, organizational commitment and organizational culture on the financial section of the government performance in Dumai. This study used a purposive sampling with 99 people as samples . The technique of data collection on these studies is in the shape of a questionnaire, while the data analysis technique used multiple regression analysis were processed with SPSS program. The results of testing the hypothesis showed that the variables internal control, the competence of human resources and organizational commitment partially affect the variable government performance, while the partial organizational culture variable do not affect the variable government performance. The magnitude of the effect caused by Adjusted R square by four variables together against the dependent variable 32%, while the remaining 68% is affected by other variables not examined in this study.Keywords: internal control, human resources, commitment, culture, and performance
PENGARUH SOSIALISASI PEMERINTAH, PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (KECAMATAN BENGKONG) Helen Stephanie Gusar; Nur Azlina; Susilatri -
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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Tax has an important role in Indonesia, considering the government’s national development requires relatively large funds. The taxation system in Indoneisa are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine and analyze the effect goverment socialization, tax payer’s knowledge of tax laws, tax penalties, tax payer’s awareness, and service quality of tax authorities against tax compliance in paying taxes on land and buildings (the district Bengkong). The population in this study are all taxpayer land and building located in the subdictrict Bengkong of Batam City. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that government socialization, service quality of tax authorities have no effect regarding on tax compliance. Viceversa , tax payer’s knowledge of tax laws, tax penalties, tax payer’s awareness have effect on tax compliance.Keywords: socialization, tax laws, tax penalties, service quality, and tax compliance
PENGARUH KOMPETENSI APARATUR PEMERINTAH DAERAH, PENERAPAN AKUNTABILITAS KEUANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) Egrinaen Mauliziska Nugraheni; Amries Rusli Tanjung; Susilatri -
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 purpose of this study was to observe the effect of the competence of local government officials, the application of financial accountability, utilization of information technology and compliance with regulations on performance accountability of government agencies (AKIP). The sample used in this study is the Head of Department, Chief Financial Officer, and Chief Financial sub-sections contained in 29 SKPD’s Pekanbaru City. Analysis of research on is use of multiple linear regression equation is with SPSS (Statistical Product and Service Solutions). The result showed competence of the Local Government Reform affect the performance of Local Government Agencies. Applications of Financial Accountability affect the performance of Local Government Agencies. Utilization of Information Technology has no effect on the Performance of Local Government Agencies. Adherences to Laws do not affect the performance of Local Government Agencies.Keywords: Competence of the Local Government Reform, Applications of Financial Accountability, Utilization of Information Technology, Adherences to Laws, performance of Local Government Agencies.
ANALISIS PERBEDAAN PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN YANG DIKENAI PAJAK PENGHASILAN FINAL DAN PERUSAHAAN YANG DIKENAI PAJAK PENGHASILAN TIDAK FINAL Mimi Sartika; Zulbahridar -; Susilatri -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aims to analyze the difference of tax avoidance on companies that deducted final tax and companies that deducted non final tax. Object of study is construction companies, real estate companies, non-construction companies, and non-real estate companies that listed on the Indonesia Stock Exchange period 2009-2013. Determination of the sample is done by using purposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. The method of analysis used independent sample t-test. The results of this study showed that the companies deducted non final tax tend to do tax avoidance rather than companies that deducted final tax measured by effective tax rate, cash effective tax rate and book tax difference. But, measured by tax planning showed that the companies deducted final tax tend to do tax avoidance rather than companies that deducted non final tax.Keywords: tax avoidance, final tax, non final tax, effective tax rate, cash effective tax rate,book tax difference, and tax planning.
PENGARUH KEADILAN SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Kajian Empiris di KPP Madya Kota Pekanbaru) Dini Suhartini; Amries Rusli Tanjung; Susilatri -
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 impact of tax compliance variable consist of justice system of taxation, tax penalties, and motivation as an intervening variable. Research was conducted using a questionnere survey on corporate taxpayers in KPP Madya Pekanbaru. It uses incidental sampling techniques and selected 100 sample. Method used in this research is quantitative method, partial analysis and simultaneous (analysis partial least square). The result shows that none of tax penalties and motivation influence on tax compliance and justice systemof taxation influence on motivation. But the justice system of taxation does not effect the tax compliance and tax penalties don’t effect the motivation.Keywords: Tax Compliance, justice sistem of taxation, tax penalties, and motivation.
Co-Authors Amries Rusli Tanjung Egrinaen Mauliziska Nugraheni Fransiska - Helen Stephanie Gusar Henisa - Mimi Sartika Nur Azlina Riska Anggraini Rita Anugerah Vetty Rebecca Panjaitan Yusralaini - Zulbahridar -