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PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Khodri Zulharman; Zulbahridar -; Hariadi -
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 determine the effect of implementation local government accounting system, the understanding of accounting, and the adherence of the law regulation on the performance accountability of goverment institution. Population and sample in this study was SKPD the city of Pekanbaru. Collecting data using primary data collection, the questionnaires by using sensus technique. This study used multiple linier regression analysis techniques. The results of this study were : 1). Implementation of local government accounting system positive effect on the performance accountability goverment institution. 2). Understanding of accounting has a positive effect on the performance accountability goverment institution. 3). The adherence of the law regulation positive effect on the performance accountability goverment institution.Keywords: performance accountability, accounting system, the adherence, and the law regulation.

ANALISIS KOMPARASI KUALITAS LABA SE BELUM DAN SESUDAH PENERAPAN STANDAR PELAPORAN KEUANGAN INTERNASIONAL (IFRS) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yunita -; Zulbahridar -; Al Azhar Lukman
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 give empiris about comparation analyze of earnings quality before and after adoption of the international financial reporting standart. Main variable in this research is International Financial Reporting Standart (IFRS) and Earnings Quality. This research also use some free variable as Earning Management, Earning Persistence, also Profitability Ratio (Net Profit Ratio, Gross Profit Ratio and Operating Profit Ratio). Earnings Management refers to intervention to extern Financial Statement to get own profit. Earnings Persistence refers to expected future earning that implicated by current year earning . Net profit Ratio refers as comparison between net profit and sales. Gross Profit Ratio refers to comparison between gross profit and sales. Operating profit Ratio refers to comparison between operating profit and sales.This research used sample of manufacturing company that listed in BEI for four years (2010-2013). This research used convenience sampling method. Research Tool used secondary .This research data using Paired T-Test by SPSS (Statistic Product and Service Solution) 22. The result of this research showed that comparison analyze from variable- variable Earnings Management, Earnings Persistence, Net Profit Margin Ratio, Gross Profit Margin Ratio and Operating Profit Margin Ratio before and after adoption IFRS has no difference at all.Keywords: IFRS, Earning Quality, Earning Management, Earning Persistence, Profitability Ratio.

PENGARUH AUDIT CLIENT TENURE, AUDIT DELAY, OPINION SHOPPING, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BEI TAHUN 2007-2012 Mariani -; Zulbahridar -; Riska Natariasari
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 main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit. The population in this study were real estate and property firm listing in Indonesia Stock Exchange period 2007-2012, with the population total 78 firms. The sample are taken using purposive sampling method. Type and data source in this study is documentary and secondary data such as annual financial statement and independence auditor report. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research show that audit delay has an effect on going concern opinion audit. Then, audit client tenure, opinion shopping and proportion of independent commissioner does not have significant effect on going concern opinion audit.Keywords: going concern opinion audit, audit client tenure, audit delay, opinion shopping and proportion of independent commissioner.

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2012 Zaki Rifki; Zulbahridar -; 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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The purpose of this study was to examine the effect of profitability (ROA), solvency (DER), the reputation of the Public Accounting Firm (KAP), corporate ownership and firm size on audit delay in the trading company. The population in this study are the trading company in Indonesia Stock Exchange (IDX) as many as 36 companies. Observation period is 2011 to 2012. Technique used to determination sample is purposive sampling method, where the sample is determined by certain criteria. Based on the criteria, then there are 30 sample companies. While to analysis the data is using multiple regression analysis. The results of the research are Return on Assets (ROA) and ownership status (Foreign/Domestic) have a significant impact on audit delay. It can be seen from the t value is greater than t - table. Whereas the Debt to Equity Ratio, Public Accounting Firm Reputation and size of the company does not have a significant impact on audit delay. It can be seen from the t value is smaller than the t-table then the independent variable has no effect on the dependent variable.Keywords: Profitability (ROA), Solvency (DER), Reputation Public Accounting Firm (KAP), Corporate Ownership and Firm Size, Audit Delay

PENGARUH KUALITAS AUDIT, LIKUDITAS, KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENGUNGKAPAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Syafriliani -; Zulbahridar -; 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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This study aimed at examining the effect of audit quality, the financial condition, size, growth, and the previous year's audit opinion on audit going concern disclosure. The population of this study are manufature companies listed on the Indonesian Stock Exchange (BEI), from 2011 to 2013. The samples of the study are all companies were selected by purposive sampling method. Based on the criteria, 40 companies were chosen as the samples of this study. Data analysis usied Logistic models (logit). The study states that the company's financial condition and the previous year's audit opinion had a significant influence on the auidt going concern opinion on manufacturing companies during the period 2009 to 2011. While the quality of public audit, company size and growth do not significantly influence the audit going concern opinion. Value of determination coefficient of 0.432, which means that the variability of the dependent variable can be explained by the independent variable as 43.20%, while the remaining variables 56.80% is explained by the variability of other variables outside the model study.Keywords: Quality, Financial, Size, Growth and Audit

ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM, VOLUME PERDAGANGAN DAN ABNORMAL RETURN PADA PERUSAHAAN BERTUMBUH DAN TIDAK BERTUMBUH Tiya Mardiyati Dalimunthe; Zulbahridar -; Volta Diyanto
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 obtain empirical evidence and to analyze the differences in stock price, trading volume, and the abnormal return on the growth company and ungrowth company before and after the stock split announcement. This study uses 64 companies listed on the Indonesian Stock Exchange (BEI) that the stock-split in the range of 2007-2014. Sum of 53 companies for growth sample’s companies, and 11 sample firms for ungrowth companies. Categorizing the growth and ungrowth companies using IOS (Investment Opportunity Set) proxy MVEBVE (Market to Book Value of Equity). Data collection techniques in this study is done by using purposive sampling method based on secondary data that are available in the Indonesia Stock Exchange website. The method of analysis used Wilcoxon signed rank test and Mann-Whitney test with IBM SPSS version 20 for Windows. Research shows that there are significant differences in the average stock price of ungrowth company, the average TVA on growth company, AAR on growth company and ungrowth companies before and after the stock split and the average stock price and the average TVA between the growth company and ungrowth company after the stock split. Where significant difference were not found in the average stock price of growth company, the average TVA of ungrowth companies before and after the stock split and the AAR between the growth companies and the ungrowth companies after stock split.Keywords: stock split, stock price, TVA, AAR, growth, and ungrowth company

PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN, SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD Kota Pekanbaru) Berry Wan Saputra; Zulbahridar -; 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 determine the effect of the implementation of government accounting standards, accounting information systems and internal control systems of the quality of local government financial reports on the regional work units Pekanbaru. The dependent variable used in this study was the quality of local government financial reports. Independent variables used adalahimplementasi government accounting standards, the implementation of information systems akuntansidan implementation of the internal control system. The sample in this research is the head of the financial section and sub regional work units numbered 52 people. Sampling method used in this research is census method. Data collection techniques in this study are primary data, while data analysis technique used is multiple regression analysis were processed with SPSS version 21 for Windows. Results from this study showed that: (1) there are significant implementation of government accounting standards and the implementation of the internal control system of the quality of local government financial reports Pekanbaru, (2) there is no effect of accounting information systems implementation to the quality of local government financial reports Pekanbaru.Keywords: accounting standards, information, control, quality, and financial reports

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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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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 DEBT TO EQUITY RATIO, PROFITABILITAS, KEPEMILIKAN PIHAK LUAR, KUALITAS AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013 Urvan Maulana Ubah; Zulbahridar -; Al Azhar Lukman
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 is to analyze the influence of debt to equity ratio, profitability, outsider ownership, reputation of public accountant, and firms size to timeliness of financial reporting of the food and baverages firm listed in Indonesia Stock Exchange. The samples consist of 13 food and baverages firms listed in Indonesian Stock Exchange (IDX) and sent the report on finance to Bapepam in the period years 2010-2013. The data that was used in this research was the secondary data and selected by using purposive sampling method. The analyzed method used in this research is multiple regression analysis by using SPSS (Statistical Product and Service Solution) 20. The result of this research provides evidence that debt to equity ratio, profitability, reputation of public accountant, and firms size have influence to timeliness of financial statement forwarding. However there is no evidence that outsider ownership have influence on timeliness of financial statement forwarding.Keywords: timeliness, debt to equity ratio , profitability, reputation of public accountant, and firms size.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH (SAP), PENGETAHUAN PENGELOLA DAN KETERSEDIAAN SARANA PRASARANA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD di Kabupaten Kuantan Singingi) Dewi Sartika; Zulbahridar -; 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 aimed to test the effect of the application of accounting standards related to the government, the management of knowledge and the availability of infrastructure to the quality of the financial statements in the local government district Singingi strength. Data was collected by distributing questionnaires to the respondents. The population used in this study is a staff / staff involved in the preparation of the budget, the number of samples taken by 84 people and the samples can be processed. The data analysis technique used to test the hypothesis of the research is multiple linear regression analysis using SPSS softwareversion20.0. These results indicate two variables affect the quality of financial reports and only one variable that does not have an influence on the quality of financial reporting. Two variables that affect the application of accounting standards (SAP), and knowledge managers. While the availability of infrastructure had no effect on the quality of the financial statements.Keywords: government's application of accounting standards (SAP), knowledge managers, facility infrastructures, and quality of financial reporting.

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