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PENGARUH PELAYANAN, PENGAWASAN DAN KONSULTASI YANG DILAKSANAKAN OLEH ACCOUNT REPRESENTATIVE SERTA PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP MADYA PEKANBARU Retno Sukmawati; Zirman -; Al Azhar Ali
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 servicing, controlling and consultating of Account Representative and also tax audit on corporate taxpayers compliance. The population in this study were the whole corporate taxpayers registered with the Kantor Pelayanan Pajak (KPP) Madya Pekanbaru, with the population total 1.345 corporates per June 2014, and the sample total 100 corporates. The sample are taken by using purposive sampling method. Type and data source in this study is survey and primer data such as questionnaire. This research use multiple linear regression anaysis to examine the factors that are predicted to affect independence variabels of dependence variabel. The result of this research show that servicing and controlling of Account Representative and also tax audit effected on corporates taxpayers compliance. Then, consultating of Account Representative does not have significant effect on corporates taxpayer compliance.Keywords: Servicing, Controlling, Consultating, Tax Audit, and Tax Compliance

PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KELONGGARAN ANGGARAN DENGAN ASIMETRI INFORMASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA RUMAH SAKIT SWASTA DI PEKANBARU) Ivo Daniel Tambunan; Kirmizi Ritonga; Al Azhar Ali
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 study aims to determine the effect of participative budgeting to budgetary slack with information asymetry and locus of control as moderated variabels.The research was conducted at private hospital on Pekanbaru with 70 middle managers and low managers, level of the head, head of division, the head field, the head of sub division, and the head of the sub field as a sample. The data was collected by distribution questionnaires to 15 private hospital with data analysis techniques use are Moderated Regression Analysis (MRA) with SPSS 20 for windows.From the result of multiple regression that participative budgeting having a significant effect on budgetary slack, while information asymetry does not significant effect relationship of participative budgeting with budgetary slack, and locus of control having a significant effect relationship of participative budgeting with budgetary slack. The magnitude effect (R2) by these three variabels together to the dependent variabels is equal to 67,80%, while remining 32,30% is effected by the others variabels not examined in this study.Keywords: Participative Budgeting, Information Asymetry, Locus of Control, and Budgetary Slack.

PENGARUH PENGALAMAN KERJA, STRES KERJA, KOMPENSASI FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Empiris pada Pemeriksa Pajak di KPP Madya Pekanbaru dan KPP Madya Batam) Elisa Natalia Siahaan; Zirman -; Al Azhar Ali
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 caused by the variable work experience, job stress, financial compensation, and work environment on the performance of tax inspectors in KPP Madya Pekanbaru and KPP Madya Batam. This study uses a sampling technique saturated with 64 samples. Data collection techniques in this study is in the form of a questionnaire, while the 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 performance variable tax inspectors. Partial regression test (t test) showed that the variables work stress, financial compensation, and working environment partially affect the variables performance of tax inspectors, while the partial work experience variables do not affect the variables performance of tax inspectors. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 63.0%, while the remaining 37.0% is influenced by other variables not examined in this study.Keywords: work experience, job stress, financial compensation, work environment, and the performance of tax inspectors

PENGARUH INDEPENDENSI, KOMPETENSI, SKEPTISME PROFESIONAL DAN PROFESIONALISME TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (FRAUD) PADA AUDITOR DI BPK RI PERWAKILAN PROVINSI SUMATERA UTARA Sartika Simanjuntak; Amir Hasan; Al Azhar Ali
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 examine the effect of Independency, Competency, Profes-sional Skepticism and Professionalism against Ability to Detect Fraud. The population in this study is auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia’s Supreme Audit Institution) of Sumatera Utara. The sampling technique using survey method. The data of this research using primary data using questionnairs and directly through on BPK-RI of the North Sumatera Province. Through this method, were 60 questionnairs and analyzed using SPSS 17 version. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that Competency, Professional Skepticism and Professionalism has effect on Ability to Detect Fraud. While independency has no effect regarding on Ability to Detect Fraud. Determinate Koefisien value is equal to 0.612 which means that 61.2% of the independent variables in this study were able to influence the dependent variable, while the remaining 31.8% is explained by other variables not included in this study.Keywords: Independency, competency, professional skepticism, and fraud

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (AUDITOR SWITCHING) Bayu Putra Harvianto; Raja Adri Satriawan; Al Azhar Ali
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 study examined the effects of going concern audit opinion, management change, KAP size,clien size and financial distress on auditor switching. The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that the going concern audit opinion, KAP size, clien size and financial distress had a effect to auditor switching But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Clien size showed coefficient -2,501 with the signification values 0,013. This the decision made is to accept hypothesis H4. And the Financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5Keywords: auditor switching, going concern audit opinion, management change, clien size, financial distress.

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN,GOOD GOVERNANCE, DAN PENGAWASAN APIP TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN BENGKALIS Indah Syurgawi; Restu Agusti; Al Azhar Ali
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 analyze the effect of budget participation, budget goal clarity, feedback, budget evaluation, good governance and oversight APIP the performance of local government officials Bengkalis. This research is a survey research. Where the data obtained from questionnaires distributed to respondents. Data distributed and collected by purposive sampling technique. The sample used in this study is the head of the public, personnel and chief financial officer of each department in Bengkalis with a total of 90 respondents. The type of data used are primary data collection method of data using questionnaires. Data analysis method used in this study is multiple regression with SPSS version 21.The results showed that the performance of local government officials does not affect the implementation of good governance. Local financial management affect the implementation of good governance. Internal control systems of government affect the implementation of good governance. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,711. This shows that the influence of the independent variables on the dependent 71.1% and the remaining 28.9% influenced by other variables.Keywords: Budget, Characteristics, Good Governance, Oversight APIP Authorities, Local Government, and Performance.

PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP PENGELOLAAN ANGGARAN BERKONSEP VALUE FOR MONEY PADA INSTANSI PEMERINTAH (Studi Empiris SKPD Provinsi Riau) Debi Putri Pertiwi; Raja Adri Satriawan; Al Azhar Ali
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 research aims to examine the influence of accountability, transparency, and and control to budgeting management of the value for money concept of government institute in Riau Province. The research population of all employees echelon 3 & 4 in the local government SKPDs Riau Province. The data of this research were obtained from questionnaires. The sample used by 86 respondents were selected using purposive sampling and analyzed using multiple regression with Software SPSS for Windows Version 19. The results showed that accountability, transparency, and and control to budgeting management give a effect to the budgeting management of the value for money concept of goverment Institute.Keywords: Accountability, Transparency, Control, Budgeting management of the value for money concept

FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU DAN PADANG Yogi Andrian; Emrinaldi Nur DP; Al Azhar Ali
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 study was to examine the effect of responsiveness, ethics auditor, bussiness scale, and resources availability on audit quality and to examine the effect of work experience as a moderating the effect of responsiveness, ethics auditor, bussiness scale and resources availability on audit quality. The population in this study were all Public Accounting Firm were registered in IAPI (Institute of Public Accountants Indonesia) in Pekanbaru and Padang, which amounts to 16 (Sixteen) Public Accounting Firm. Samples determined using purposive sampling method. Methods of data collection in this study using questionnaires. While the method of data analysis and hypothesis testing using Structural Equation Model-Partial Least Square (PLS-SEM). The results showed that the responsiveness, ethics auditor, bussiness scale, and resources availability significantly affect the audit quality. Responsiveness and ethics auditor are moderated by work experience significantly affect the audit quality. While the bussiness scale and resources availability are moderated by work experience do not significantly affect the audit quality. R2 value equal to 0.954, which means 95.4% of the independent variables in this study could affect the dependent variable, while the remaining 4.6% is explained by other variables that are not included in this study.Keywords: Quality audit, work experience, responsiveness, business scale, resources availability

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007-2012) Yulya Pinkasari; Kirmizi Ritonga; Al Azhar Ali
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 management stock ownership, dividend policy, financial distress, the number of commissioners, management changes, audit tenure, going concern opinion, public accountant firm’s size, and change percentage of return on assets (ROA) to auditor switching. The population in this study were real estate and property firm listing in Indonesia Stock Exchange period 2007-2012, with the population total 48 firms. the sample are taken using purposive sampling method, and there are 84 of financial reports that have the sampling criteria. Type and data source in this study is decumentary and secondary data such as annual financial statement and independence auditor report. The data analysis technique used to verify the hypothesis is logistic regression. The result of this research show that audit tenure has significant effect on auditor switching. Then, management stock ownership, dividend policy, financial distress, the number of commissioners, management changes, going concern opinion, public accountant firm’s size, and change percentage of return on assets (ROA) does not have significant effect on auditor switching.Keywords: auditor switching, dividend policy, financial distress, management changes, and going concern opinion.

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH DI KABUPATEN PELALAWAN Intan Dwirianti; Kirmizi Ritonga; Al Azhar Ali
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 examine: 1) the effect of budget participation on local government performance, 2) the influence of clarity of purpose budget of local government performance, 3) the effect of feedback on the performance of local government budget, 4) the effect on the performance evaluation of local government budgets and 5) influence difficulty budgetary purposes of local government performance. The sample used in this study is that there are agencies in Pelalawan. Collecting data through a questionnaire survey method. Of the 68 questionnaires distributed, the number of questionnaires returned was 52. The data using multiple regression analysis (multiple regression) with the help of a computer program SPSS version 17.0. The results showed that: 1) Budget Participation no significant effect on the performance of Local Government, 2) Clarity of Purpose Budget significant effect on the performance of Local Government, 3) Feedback Articles significant effect on the Local Government Performance, 4) Evaluation Budget significant effect on government performance areas and 5) Difficulty Purpose Budget significant effect on the performance of Local Government. It can be concluded that the coefficient of determination 0666 or 6.66%. Figures 6.66% explained that performance is affected by the participation of local government budget, clarity of purpose budget, budget evaluation, feedback and difficult budget budgetary purposes. 33.4% while the remaining local government performance is explained by other variables not included in this study.Keywords: Budgetary, Performance, and Government.

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