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PENGARUH PENGUNGKAPAN (DISCLOSURE) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2014) Rahmi Surya Ningsih; Zulbahridar '; Hariadi Yasni
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 was aimed to investigate the effects of disclosure to earnings management in consumer goods industry sector companies listed in Indonesian Stock Exchange. The data of this research was the data secondary based on the report of finances and the report of the year companies. The population of this research were consumer goods industry sector manufacturing companies listed in Indonesia Stock Exchange in 2013-2014. In this research, the sampling was done by using purpose sampling method. From 39 consumer goods industry sector companies, 29 companies were selected according to criteria of research sample. The data analysis tool used in this research was simple regression. The results of this study show that size of disclosure effect on earnings management to the value thitung (-4,953) < ttable (-2,003) on the level significant is (α) < 0,05. Thus, the greater of the level disclosure that is disclosed by the company the less likely the occurence of earnings management practices, and vice versa. Determination coefficient in this research is 0,305 means inflicted (R2) by the independent variable in explaining the dependent variable was 30.5%, while the remaining 69.5% was influenced by other variables which were not included in this research.Keyword : disclosure and earnings management.

PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, NET PROFIT MARGIN DAN STRUKTUR KEPEMILIKAN TERHADAP TINDAKAN PERATAAN LABA PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEIPERIODE 2011-2014 Siti Herlina; Zulbahridar '; Hariadi Yasni
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 aims to determine the effect of Firm Size, Financial Leverage, Net Profit Margin and Ownership Structure towards the Income Smoothing on the Manufacturing Business Listed in Indonesia Stock Exchange Periods of 2011-2014.The population in this research is manufacturing business listed in Indonesia Stock Exchange periods of 2011 – 2014. Selection of the sample using purposive sampling method in which the population of 141 selected according to criteria of a sample of 25 companies selected. The method that used to examine the effect of firm Size, Financial Leverage, Net Profit Margin and Ownership Structure towards the Income Smoothing on the Manufacturing Business Listed in Indonesia Stock Exchange Periods of 2011-2014 is multiple linear regression.The results of this study show that firm size effect on income smoothing to the value thitung3,775>ttable1,985 with significant value of 0,039. Financial leverage effect on the income smoothing to the value thitung3,129>ttable1,985 with significant value of 0,018.Net profit margin effect on the income smoothing to the value thitung3,198>ttable1,985 with significant value 0,034. Ownership Structure effect on the income smoothing to the value thitung2,750>ttable1,985 with significant value 0,045.The result of this research showing that the firm size, financial leverage, net profit margin and ownership structure, influential towards the income smoothing. The great effect inflicted (R2) by the fourth of this variables towards dependent variable is 54, 6%. While, the rest is 45, 4% affected by others variables are not completed in this research.Keywords: Size, Leverage, NPM, Ownership,Income Smoothing.

PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Zulfikri Roskha; Zulbahridar '; Hariadi Yasni
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 aim of this study is to investigate the influence of leverage, good corporate governance, and firm size on earnings management. In the good corporate governace is proxied into institutional ownership, manegerial ownership, independent directors, audit quality, and commisioners. The population of this study is the manufacturing comapanies which are listed in Indonesia Stock Exchange in 2012 to 2014. The samples selection of this study is performed by using purpose sampling methode, consisted of 21 companies have been chosen based on selected according to the criteria of the sample from 141 populations. The methode analysis used in this study is multiple regression analysis. The coefficient of determination is 30%, in term of adjuted R square. This showed that dependent variable has low ability in explaining the variation of variables. Partially, the result of the study reveal that leverage, institutional ownership, manegerial ownership, audit quality, and firm size influence to the earnings management. And the other side, independent commisioners and board of commissioners aren’t influence to the earnings management. Simultaneously, the result of the study reveal that leverage, institutional manegerial ownership, independent commissioners, audit quality, board of commissioner, and firm size influence to the earnings management.Keyword : leverage, governance, size, and earning management

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTEREN SEBAGAI VARIABEL MODERATING (Studi Pada SKPD Kabupaten Indragiri Hulu) Fella Wahyuni; Emrinaldi Nur; Hariadi Yasni
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 aims to examine the influence of the Effect of applying government accounting standars, competence human resources, the role of internal audits, and information technology utilization on the quality of financial reporting information to the internal control system as moderating variable (study on regional working units Indragiri Hulu). This study was conducted in 24 regional work units in indragiri hulu with 72 respondents. The method of analysis used was in this research helped by Smart PLS software. Determination of the sample is done by using purposive sampling method. The result of this study found that, the effect of variable indicate that the variable of applying government accounting standars have not influence on the quality of financial reporting information, with t value is 0,463. Variable of competence human resource have not influence on the quality of financial reporting information, with t value 0,525. Variable of the role of internal audits have influence on the quality of financial reporting information, with t value is 2,809. Variable of information technology etilization have not influence on the quality of financial reporting information, with t value is 0,8183. On internal control system as moderating variable have not moderate relation of applying goverment accounting standars and competence human resources on the quality of financial reporting information, but internal control system variable have moderate relation of the role of internal audits and information technology utilization on the quality of financial reporting information.Keyword : government accounting standars, competence human resources, the role of internal audits, information technology utilization, the quality of financial reporting information, and internal control system

PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, ARUS KAS BEBAS, DAN LEVERAGETERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Hafizh Rahdal; Zulbahridar '; Hariadi Yasni
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 aims to determine the effect of size of auditor firm, firm size, free cash flow, and leverage on earnings management in Food and Beverage Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Food and Beverage Companies listed on the Indonesia Stock Exchange during 2012-2014. Selection of the sample using purposive sampling method in which the population of 17 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that size of auditor firm effect on earnings management to the value thitung 2.879>ttable 2.023 with significant value of 0.007. Firm size effect on the earnings management to the value thitung 2,275>ttable 2.023 with significant value 0.029. Free cash flow effect on earnings management to the value thitung2,076<ttable 2.023 with significant values of 0.045. Leverage effect on earnings management to the value thitung 2.161>ttable 2.023 with significant value 0.038. Significant value in this study was 0.05. The coefficient of determination in this study 0.289 shows that 28.9% of the variations that occur in earnings management is affected by size of auditor firm, firm size, free cash flow, leverage and the remaining 71.1% is influenced by other variables not included in this research.Keyword : size, cash flow, leverage, and earnings.

PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KEADILAN DISTRIBUTIF TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Ray Farandy; Emrinaldi Nur DP; Hariadi Yasni
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 aims to examine (1) the effect of internal control effectiveness on tendency accounting fraud, (2) the effect of internal control effectiveness on tendency accounting fraud through job satisfaction, (3) the effect of compensation suitability on tendency accounting fraud,(4) the effect of compensation suitability on tendency accounting fraud through job satisfaction, (5) the effect of distribution justice on tendency accounting fraud, and (6) the effect of distribution justice on tendency accounting fraud through job satisfaction. The sample on this study are all of SKPD in Pekanbaru city 2016. There are 17 departments that used as a samples. Hipotesist in this study are tested using Partial Least Square (PLS) program ver. 2.0. The samples in this study were choosen using pusposive sampling method. This study used a primer datas obtained through questionnaires given to chief financial officer, chief financial subpart and 2 staff that work at financial office. From 68 sets questionnaires distributed, 64 sets questionnaires returned and analyzed. The result of direct examination in this study found that internal control effectiveness, compensation suitability directly effect the tendency accounting fraud, meanwhile distribution justice does not directly effect the tendency accounting fraud. The indirect examination found that internal control effectiveness, compensation suitability, and distribution justice effect the tendency accounting fraud through job satisfaction as an intervening variable.Keywords: Internal Control Effectiveness, Compensation Suitability, Distribution Justice, Tendency Accounting Fraud and Job Satisfaction

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