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PENGARUH UKURAN PERUSAHAAN, LAVERAGE, DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANEJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2014) Veronica M; Kirmizi Kirmizi; 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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Abstract

This research aims to analyze and gets empirical prove of size of company, leverage, board of commissioners independen, institutional ownership and managerial ownership on earnings management. The population in this research were manufacturing sector companies listed on the Indonesian Stock Exchange (IDX) year period from 2011 to 2014. Purposive sampling method is used to determine the sample, while the data processing methods used are multiple regression analysis by using SPSS version 19.0 as the software for processing data. With the sampling method, it is found samples as many as 152 companies that were used in this study. The results prove that size of company, leverage has no signicant effect on earnings management, this is indicated from its significance value more than 0.05. While board of commissioners independen, institutional ownership, managerial ownership has a significant effect on earnings management significantly by 0.005.Keywords : Eearnings Management, Size of Company, Leverage, and Good Corporate Governance
PENGARUH MOTIVASI KERJA, KOMPETENSI KERJA DAN PENGENDALIAN INTERN TERHADAP KINERJA PEGAWAI SATUAN KERJA PERANGKAT DAERAH KOTA PARIAMAN Emil Regina Fransiska; Restu Agusti; Sem Paulus
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 work motivation, competence performance, and internal control of the performance of employees in the regional work units of Pariaman. The research was conducted on the regional work units ofPariaman.The population in this study were employees who work in the regional work units of Pariaman. Sampling technique used was purposive sampling. Respondents in this study is the Head of SKPD, Secretary of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 76 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 21.0The results showed that the variables of work motivation, work competency, and internal control influence on employee performance SKPD of Pariaman.Keywords: Work motivation, competence performance, and internal control, and performance of employees in the regional work.
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNANCE Siti Indah Dhiyavani; Azwir Nasir; 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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The research aims to examine the influence local government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. Object of this research is local government unit at medium region Pekanbaru. Every each local government unit, this research only need three respondents. There are one hundred twentynine questionnaires were sent, but only ninety questionnaires are returned. That data are analyzed by multiple regression method. The variables were examined are influence oflocal government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. The results of this research showed that local government officials performance has an effect to the good governance implementation with 0,045 significant value, local financial management has an effect to the good governance with 0,04 significant value, and government accounting standard implementation variable has an effect to the good governance implementation with 0,000 significant value. Butinternal control systemvariable has not an effect to the good governance implementation with te counting table 0,151. The coefficient determinant of this result showed that only 62,8% independent variables can examined the dependent variable and 37,2% from other independent variable.Keywords : Local Government Officials Performance, Financial Management,Internal Control System, Government Accounting Standard, and Good Governance Implementation
PENGARUH KOMPETENSI APARATUR PEMERINTAH, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN, KEJELASAN SASARAN ANGGARAN DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJAINSTANSI PEMERINTAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Rizka Aulia Putri; Restu Agusti; 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 research aims to analyze and gets empirical prove of competence government officials , accounting control , the reporting system , clarity the budget and observance of legislation over the accountability performance government agencies. Population of this research was Working Units (SKPD) at Kampar. Respondents in this study is the structural officials involved in drafting the budget. In total of 33 SKPD will be given three questionnaires, so the number of questionnaires distributed is 76 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. The results prove that Adherence to Government Regulations no signicant effect on performance accountability of government agencies, this is indicated from its significance value more than 0.05. While competence government officials , accounting control , the reporting system , clarity the budgethas a significant effect on on performance accountability of government agenciesby0.005.Keywords :Competence, Management Accounting, Reporting Systems, Clarity Goal, Obedience, Accountability
PENGARUH LEVERAGE, KEPELIMIKAN INSTITUSONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014) Ulfa Jasmine; Zirman '; 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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The purpose of this study was to examine the effect of leverage, ownership, company size, and profitability against tax avoidance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2012-2014. Sample of companies used in this study as many as 34 companies. While the data processed in this study as many as 102 of data where the data obtained from three consecutive terms (2012-2014) of each of these companies. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that leverage the t (5.617)> t table (1.984) and significant (0.009) <(0.05), ownership institusional that t arithmetic (7.365)> t table (1.984) and significant (0.000) <(0.05), company size t (6.092)> t table (1.984) and significant (0.000) <(0.05), profitability t count (4,207)> t table (1.984) and significant (0.006) <(0.05). Overall, leverage, institusonal ownership, size and profitability affect tax avoidance amounting to 85.2%. While 14.8% is influenced by other variables not examined in this study.Keywords: leverage, ownership,size, profitability and avoidance.
PENGARUH PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Dini Afifah; Kamaliah -; Sem Paulus
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 know whether the company size and debt to equity ratio affects profitability moderated by earnings growth of trading company that listed in Indonesia Stock Exchange (IDX). The population in this study are all trading company registered in Indonesia Stock Exchange (IDX). Sampling was done using purposive sampling method, based on data collection there are 29 trading companies listed in Indonesia Stock Exchange. However, during the year 2009 there were delisted trading company namely PT. Tira Austenite Tbk and PT. Gema Grahasaran. Analysis of data using multiple regression method. The study states that the company size that moderated by earnings growth (X1) does not have a significant effect on the profitability. Debt to Equity Ratio moderated by earnings growth (X2) has a significant effect on the profitability of the company. Accoring to the rate coefficient of determination means that the profitability of the company is explained by the variable debt to equity ratio of firm size, debt-toequity ratio to earnings growth as moderating variables and the size of the companies with earnings growth as the moderating variable is equal to 36%. While approximately 64% is influenced by other variables that not examined in this study.Keywords: Firm Size, Debt to Equity Ratio, Profitability
PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERN KAS, ASIMETRI INFORMASI TERHADAP FRAUD (Studi Pada BUMN Kota Pekanbaru) Oktariani Wefa; Nurazlina &#039;; 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 KECERDASAN SPIRITUAL, KINERJA PELAYANAN PERPAJAKAN, KETEGASAN SANKSI PERPAJAKAN DAN PENYELEWENGAN PAJAK TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi Empiris Pada Wajib Pajak Orang Pribadi Di KPP Pratama Pekanbaru Tampa Devi Andriyani; Zirman &#039;; Sem Paulus
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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The purpose of this research is to analyze the influence of the spiritual quotient, tax services performance, firmness tax penalties, and tax fraud towards the motivation tax from payers in fulfilling tax obligatory at tax office of Pratama Tampan Pekanbaru. The data in this study is the primary data. The population in this study were the tax obligatory personality with criteria less pay that registered in the tax office of Pratama Tampan Pekanbaru. The sampling method used in this study saturated purposive sampling method. Data collected from 100 respondents people become tax obligatory personality less pay. The method of data analysis used to the test the hypotesis is multiple regression analysis by using SPSS 20 version. The results of this research showed that spiritual quotient variable, tax services performance, firmness tax penalties, and tax fraud towards individually influence significant towards the motivation tax from payers in fulfilling tax obligatory at tax office of Pratama Tampan Pekanbaru. Simultaneously, independent variabel’s influence towards the motivation tax from payers in fulfilling tax obligatory as a dependent variabel’s. The magnitude of the effect caused by Adjusted R² by four variables is 39% of the dependent variable, while the remaining 61% is influenced by other independent variabel that are not observed in this study.Keywords : Spiritual quotient, tax services performance, firmness tax penalties, tax fraud, and tax payers motivation.
PENGARUH TEKANAN WAKTU, MATERIALITAS, RISIKO AUDIT, LOCUS OF CONTROL DAN TINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Mariana Putri; Andreas Andreas; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of time pressure, materiality, audit risk, locus of control and supervision on premature sign off audit procedure at public accounting firms in Special Capital Region of Jakarta. The population of this research is 236 public accounting firms. Further, the sample method used was purposive sampling technique that obtained specific sample criterion which was only 41 internationally affiliated public accounting firms selected for this study. The data gathered in this study is the primary data which were collected through questioners. As much as 205 questioners spread to the participants, there were only 143 questioners returned completely. The data analysis technique in this study is multiple linear regression method using SPSS 20 statistics software. The result of the study proved that there is a significant relationship among time pressure, materiality, audit risk, locus of control and premature sign off audit procedure. Yet, there is no significant relationship between supervision and premature sign off audit procedure from the study finding. The coefficient of determination (R²) shows that jointly variables time pressure, materiality, audit risk, locus of control and supervision on the premature sign off audit procedure amounted to 71,10%.Keywords : time pressure, materiality, audit risk, locus of control, supervision, premature sign off
PENGARUH LOCUS OF CONTROL, PENGALAMAN AUDITOR, DAN ETIKA PROFESIONAL TERHADAP PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT Aprilla Shinta Uli; Amries Rusli Tanjung; Sem Paulus
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 aimed to analyze and to test the influence locus of control, audit experience, and professional ethical to audit behavior in an audit conflict situation. The research has been done in Pekanbaru with auditor respondent working for public accountant company. Retrieval of sample has been using convenience sampling. Number of questionnaires propagated was 80 copies but only 55 copies question returned. The data were analysis for hypothesis tester was done with multiple regression. The result of research the variabel locus of control, audit experience, and professional ethics have significantly influence to audit behavior in an audit conflict situation.Keywords : locus of control, audit experience, professional ethic and audi conflict situation.
Co-Authors Alfajri &#039; Ali Djamhuri Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas Andreas Aprilla Shinta Uli Azwir Nasir Desmiyawati &#039; Desmiyawati - Desti Widiart Dini Afifah Emil Regina Fransiska Hanny Putri Sari Harun Haposan Jimmy Mardi Siregar Kamaliah - Kirmizi Kirmizi Kirmizi Ritonga Lopita Turwirdani Mariana Putri Maslyn Eva Uli Siahaan Nasrizal Nasrizal Nurazlina &#039; Oktariani Wefa Poppy Nurmayanti Raja Aldino Restu Agusti Rita Anugerah Rizka Aulia Putri Satria Muharofiq Siti Indah Dhiyavani Ulfa Jasmine Utary Aini Veronica M Vivi Aurora Mezal Yesi Mutia Basri Yusralaini Yusralaini Zirman &#039; Zulfikar Zulfikar