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Supriono '
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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN POLITICAL BACKGROUND, AKUNTANBILITAS PUBLIK DAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada DPRD Kabupaten Pelalawan) Elsi Arianti; Ria Nelly Sari; Supriono '
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 study aims to examine the Council Influence Knowledge of the Financial Supervision Budget (APBD) Backgrounds Politics, Accountability, Transparency as moderating variable on all members of Parliament in the area Palalawan. Using survey data from 35 questionnaires distributed, which can be processed is 33 questionnaire. used multiple linear regression analysis with SPSS 20.0. Data analysis techniques to test hypotheses using multiple linear regression analysis approach. Hypothesis testing results show that the understanding of accounting, The results show that there is a significant negative influence between knowledge of the board of the Financial Supervision budget (APBD) the statistical value of 0,017. use political backgrounds have knowledge about the effect of the relationship between the budget and the Financial Supervision (Budget) in 0,016. And the use of statistical values of accountability has the effect of knowledge of the relationship between the budget and the Financial Supervision (APBD) in the 0,030 statistical value, transparency has no effect relationship between knowledge about the budget and the Financial Supervision (APBD) in the 0,584 statistical value.Keywords: Controller, Knowledge, Political Background, Accountability, and Transparency.
Pengaruh Partisipasi Dalam Penganggaran Dan Peran Manajerial Pengelola Keuangan Daerah Terhadap kinerja Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Rokan Hulu) Yuanna Try Selvi; Vince Ratnawati; Supriono '
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 aimed to examine the effect of participation in budgeting and financial management managerial roles with the object of the entire study area SKPDs Rokan Hulu district, consist of 25 SKPD. The research sample are 100 respondents consisting of 13 heads of department, 30 head of sector, 27 head subsections, and 1 hospital director in Rokan Hulu district. Data collected by distributing questionnaires. From 100 questionnaires sent, there were 74 respondents who returns the queationnaires and only 70 questionnaires that can be processed and analyzed. sampling techniques using simple random sampling. The method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study we concluded that participation in budgeting and financial management managerial role area significantly positive effect on the performance of local government. In this study the magnitude of the effect that the R2 of 0.230 or 23% indicated that participation in budgeting and financial management managerial roles affect the performance of the local government area by 23%. The results of this study support previous studies.Keywords: Participation in Budgeting, Managerial Role of Financial Management The Local Government Performance.
Pengaruh sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan keuangan daerah terhadap keandalan pelaporan keuangan pemerintah kota dumai Gita Silvia Marda; Raja Adri Satriawan; Supriono '
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 examine and obtain empirical evidence about the factors that affect the reliability of financial reporting local government, specifically her at Dumai City Government. This research is motivated by the fact that the government financial reporting should provide information which is reliable in assessing accountability and decision-making parties. Variables to be tested in this study were, among others, the quality of human resources, the utilization of information technology and financial control systems area (as independent variables) to the reliability of financial reporting (as dependent variable).The data in this study is primary data obtained from questionnaires distributed directly to the respondents. Data collected from 105 respondents who work in finance / administration on regional work units (SKPD) in the city of Dumai. This hypothesis was tested by multiple linear regression using partial hypothesis test (ujit-t).The test results showed that the quality of human resources and financial controls areas significant positive effect partially on local government financial reporting reliability of Dumai. While Information Technology bepengaruh not to Keandalaan Financial Reporting for maximum utilization of Information Technology has not used in Dumai City government institutions.Keywords: Human Resources, Information Technology, Regional Financial Supervision and Financial Reporting Reliability Government
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, KOMPETENSI APARATUR PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris pada Satuan Kerja Perangkat Dae Imam Wahid; Azwir Nasir; Supriono '
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 study aimed to determine the effect of budget goal clarity, accounting control, local government official competence, reporting system, and obedience to the laws and regulations on the performance accountability of government institution in Agam district. The population in this study is 27 government agencies. The sample use were are 51 respondents. The type of data used is primary data by using questionnaire. The analysis tool is using multiple regression with software SPSS version 21. The result show that: 1) budget goal clarity has significant effect on the performance accountability of government institution, 2) accounting control has not significant effect on the performance accountability of government institution, 3) local government official competence has significant effect on the performance accountability of government institution, 4) reporting system has significant effect on the performance accountability of government institution, and 5) obedience to the laws and regulation has significant effect on the performance accountability of government institution. All of the independent variables are influence the dependent variables as much as 52,1%, while 47,9% is influenced by other unclear variables.Keywords: budget goal clarity, accounting control, local government official competence, reporting system, and obedience
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI PENGAWASAN KEUANGAN DAERAH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD Kabupaten Indragiri Hulu) Putri Larassati; Andreas '; Supriono '
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 to examined the influence of information technology utilization, control of financial statements, human resources, and internal control accounting on the local government financial reporting reliability at SKPD of Indragiri Hulu. The population in this study were employed who worked in the SKPD of Indragiri Hulu. This research used 75 sample of quetionnaires response from employed who workes in the SKPD of Indragiri Hulu by using purposive sampling method. Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The result of this study is showed that information technology utilization, local financial monitoring, human resources, and internal control accounting have significant influence on the local government financial reporting reliability. Simultaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable. The coefficient determination (R2) effect by all independent variable are 85,9% while the remaining 14,1% influence by other variables were not examined in this study.Keyword : Information Technology Utilization, Control Of Financial Statements, Human Resources, Internal Accounting Control, Local Government Financial Reporting
PENGARUH TENURE AUDIT DAN UMUR LISTING TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI MODERASI (Studi Empiris pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Sabrina Octaviani; Enni Savitri; Supriono '
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 test the influence of tenure audit and listing age affect audit report lag with auditor industry specialization as a moderating variable of empirical studies on LQ 45 companies listed in Bursa Efek Indonesia during the period of 2011 – 2014. and tenure audit and listing afe are utilized as independent variables. Dependent variable in this research is audit report lag.Data used in this research are collected from financial statements of LQ 45 companies listed in IDX fact book and Indonesian Capital Market Directory. The population of this research comprise of LQ 45 companies listed in Bursa Efek Indonesia during the period of 2011 – 2014 with a total of 180 companies. The samples are determined using purposive sampling method. And the total samples of 76 companies. Data used in this research are secondary data from financial statement of the aforementioned manufacturing companies. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 18 computer program.The result of this research before moderating show that tenure audit and listing age have significant on audit report lag. This research reveals that tenure audit and listing age moderated by auditor industry specialization shows shorter audit report lag compared to that of the non-specialists.Keywords: job insecurity, years of service, organizational commitment, pay satisfaction and turnover intentions
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI 2011-2013) Seprini '; Azwir Nasir; Supriono '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to find out and analyze the effect of good corporate governance and corporate social responsibility on tax aggressivenss. The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality. Then at least, corporate social responsibility variable. This study uses secondary data with 51 mining companies sample listed in Indonesia Stock Exchange for three periods (2011-2013). The sampling technique used is purposive sampling analysis. The analytical method used is multiple regression by using SPSS 20. Based on the results of hypothesis testing found that The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality affect and significant on tax aggressiveness. And then corporate social responsibility affect and significant on tax aggressiveness. Adjusted score R square is 0.442 means 44.2% independent variable on this study be able to give an effect on dependent variable, and the left 55.8% is explained by other variable that’s not entered on this study.KeywordS : Good Corporate Governance, Corporate Social Responsibility, and Tax Aggressiveness
Co-Authors Andreas ' Azwir Nasir Elsi Arianti Enni Savitri Gita Silvia Marda Imam Wahid Putri Larassati Raja Adri Satriawan Ria Nelly Sari Sabrina Octaviani Seprini ' Vince Ratnawati Yuanna Try Selvi