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FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Perguruan Tinggi dengan Program Studi Akuntansi yang Berakreditasi B yang terdapat di Pekanbaru) Annisa Rindani; Kennedy -; Yuneita Anisma
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; intrinsic factors of work, financial rewards, labor market consideration, work social values, professional training, and professional rewards in choosing career as public accountant. It is expected that this research can help the students in considering the career they will choose. The sample of this research is the accounting students in University of Riau (UR), State Islamic University (UIN), and Islamic University of Riau (UIR) in Pekanbaru. The data is collected by using questionnaire survey. From 100 questionnaires given, 100 questionnaires are given back to the researcher, and the totals of questionnaire that can be analyzed are 92 questionnaires. The data collected is analyzed by multiple regression by using SPSS version 17.0. The result of this research showed that intrinsic factors of work, financial rewards, consideration of labor market and professional training has influence in career choosing as public accountant. Whereas, work social values and professional rewards do not has influence in career choosing as public accountant.Keywords: accounting students, career choosing, and public accountant.

PENGARUH PENGETAHUAN AUDITOR, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Perwakilan BPKP Provinsi Riau) Febrina Prima Putri; Kennedy -; Pipin Kurnia
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 aimed to examine the effect of Auditor Knowledge, Experience Auditor, Task Complexity, Locus Of Control, and Pressure Obedience On Audit Judgment. This research was conducted at BPKP of Pekanbaru City. Thepopulation of this research were auditor who worked in BPKP of Pekanbaru City.The sampling method used in this study is purposive sampling method. The sample used in this research were 92 respondents. The data usage in this research was primary data collecting through the questionnaires. The questionaires processed were totals as many as 50 questionnaires from 100 questionnaires diffused. According to the data quality consisted of the validity test, reliability test, and normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately use as an indicator. The result of this research indicated that the auditor knowledge, locus of control, and pressure obedience have influence to audit judgment. Whilst the experience auditor, and task complexity don’t have influence to audit judgment.Keywords: Audit Judgment, Locus Of Control, Audit Knowledge, Experience Auditor, and Task Complexity

PENGARUH INDEPENDENSI, KUALITAS AUDIT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2012 Budi Setiawan; Kennedy -; Alfiati Silfi
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 independence on the integrity of financial statements, examine the effect of audit quality on the integrity of the financial statements, and examine the effect of corporate governance mechanisms include institutional ownership, managerial ownership, audit committees and independent commissioner for the integrity of the financial statements. The population of this study are all engaged in a manufacturing company that went public in the Indonesia Stock Exchange in 2008 up to 2012 as many as 104 companies. While the sampling method of purposive sampling is conducted sampling considerations in the determination of the sample with certain criteria, in order to obtain a sample of 68 firms. While analysis of the data using linear regression. The study states that the independence, audit quality, audit committee and independent commissioners affect the integrity of the financial statements, while institutional ownership and managerial ownership does not affect the integrity of the financial statements which can be seen from the calculated value of t <t-table. This means that institutional ownership and managerial ownership in manufacturing firms is not among the factors that can affect the integrity of the financial statements.Keywords: Independence, Quality Audit, Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Integrity Financial Statements

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH DAERAH KABUPATEN KAMPAR Wanda Fernandes; Kennedy -; Rheny Afriana Hanif
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 Accountability, Transparency and Supervision on the Performance of Budgetting of Kampar Government. This study was conducted at SKPD of Kampar Regency. The population in this study were employed who worked in the SKPD Kampar Regency (32 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD/ the head of financial, and PPK SKPD. The data used in this study were 60 data. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the Accountability, the Transparency and The Supervision has significantly effect on effectiveness of the Performance Budgeting. The magnitude of the effect (R2) the Accountability, the Transparency and Supervision on the effectiveness of the Performance Budgeting area was 23%. While the remaining 77% is influenced by other independent variabel that are not observed in this study. Keywords: Accountability, Transparency, Supervision, Performance, and Budgeting.

PENGARUH KARAKTERISTIK KOMITE AUDIT, FEE AUDIT, UKURAN KAP, DAN INTERNAL AUDITOR TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUAGAN (Studi Empiris Pada Perusahaan yang Listing di BEI tahun 2013) Bunga Pramudia Putri; Kennedy -; Yuneita Anisma
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 audit committee characteristics, audit Fees, Public Accountant’s Size, and the existence of internal auditor toward timeliness. Characteristic of audit committee can be seen from size of audit committee, frequency of audit committee meeting, and financial expertise of audit committee. The population in this study is all firms listed in Indonesia Stock Exchange periode 2013. Sample of this research is 80 firms listed in Indonesia Stock Exchange periode 2013 that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The result showed that the number of financial expertise on the audit committee, Public Accountnt’s size, and the existence of internal auditor significantly affect timeliness of financial reporting of the firm, while variable the size of audit committee, frequency of audit committee meeting, Audit Fees not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange 2013.Keywords: Timeliness, auditor,audit fees, and financial statement

PENGARUH PENERAPAN ANGGRARAN BERBASIS KINERJA, SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA SKPD PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Rinda Permata Sari; Kennedy -; Elfi Ilham
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 research aims to prove the effect of Application of Performance-Based Budgeting to performance SKPD Riau province, then Effect of System of Financial Management Information on the performance of skpd Riau province, and the Effect of Quality of Human Resources to performance SKPD Riau province. The population in this study is the Regional Working Units (on education) in the Riau provincial government on education in 38 provinces comprising Region 1 Secretariat Riau, Riau Province Inspectorate 1, 1 Secretary DPRD Riau, Riau KORPRI 1 Secretary, Civil Service Police Unit 1, 2 Hospital (Hospital and RSJ), Agency 14, and 17 Department. Samples from this study are echelon III and IV at Department and Agency of Riau Province by 86 people. Analysis of the data in this study using tools SPSS software version 17. The results showed that the Application of Performanced-Based Budgeting, System of Financial Management Information, and Quality of Human Resource affect the Performance SKPD Riau province.Keywords: Performanced-Based Budgeting, financial, System of Financial Information area, Performanced and Human Resource to Performanced.

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK DAN REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Winda Kemala; Kennedy -; 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 studyaimed toanalyze the effect caused by the variable tax payer awareness, knowledge of tax, attitude tax payer and reform of tax administration with motor vehicletax compliance. This study uses accidental sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable motor vehicle tax compliance. Partial regression test (t test) showed that all independent variables studied partial effect on the variable motor vehicle tax compliance. The magnitude of the effect caused by Adjusted R2by four variables together against the dependent variable 57.7%, while the remaining 42.3% is influenced by other variables not examined in this study.Keywords: awarenesstaxpayer, knowledge of tax, attitude taxpayer, reform of tax administration, tax compliance.

PENGARUH PORSI KEPEMILIKAN SAHAM INSTITUTIONAL, LEVERAGE,PROFITABILITAS, DAN LIQUIDITAS TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Indra Gunawan; Kennedy -; 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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The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure in annual report in Indonesia. Factors tested in this study are ownership institution, leverage, return on equity and liquidity. Collecting data is using porposive sampling methode to the manufacturing companies that listed in Indonesian Stock Exchange during 2012-2013. This study uses content analysis to measure the extent of voluntary disclosure. There are 82 voluntary disclosure items to detect the extent of voluntary disclosure. This study used agency theory, stakeholder theory, and signal theory to explain lingkage between variables. This research uses multiple regression that use to examine the influence of firm characteristics on voluntary disclosure in annual report. The result of this research showed those independent variables that have significant influence on extent of voluntary disclosure is leverage and return on equity. However, firm age and ownership dispersion do not show significant influence on the extent of voluntary disclosures.Keywords: Annual Report, Firm Characteristics, Voluntary, and Disclosure

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