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PENGARUH LINGKUNGAN USAHA, PROFITABILITAS, PENEGAKAN HUKUM, DAN SANKSI TERHADAP KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA DUMAI Mutia Hani; Yessi Mutia Basri; Al Azhar L '
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 examine the effect of business environment, profitability, law enforcement, and punishment on individual taxpayer non compliance at the KPP Pratama Dumai. This study used purposive sampling method. The sample in this study is the individual taxpayer. Only 100 of 110 quetioner that had been distributed are back to be processed. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS 20.0. The results showed that (1)business environment that has not impact on a individual tax payer noncompliance (2) profitability that has a impact on a individual tax payer noncompliance(3) law enforcement that has not impact on a individual tax payer noncompliance(4) punishment that has a impact on a individual tax payer noncompliance. The determination of coefficient (Adj-R2) in this meant that 42,2 %. And then 57,8% has impact by other variables.Keywords :Non-compliance with individual taxpayers, business environment, profitability,law enforcement and punishment.

PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Pandu Triatmojo; Kirmizi '; Al Azhar L '
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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The aim of this study was to examine the effect of Net Profit, Operating Cash Flow and Sales Growth on Dividend Policy in manufacturing companies. The population in this study were all manufacturing company engaged in the Manufacturing Industry in Indonesia Stock Exchange and using the 2011 -2013 financial statements of 142 companies. The sample in this study were all manufacturing companies that meet the criteria numbering as many as 26 companies. The analytical method used in this study was multiple regression analysis. Based on the analysis of data, it can be concluded that: 1) there is no significant influence of Net Profit on Dividend Policy; 2) there is a significant influence of Operating Cash Flow on Dividend Policy; and 3) there is a significant influence of Sales Growth on Dividend Policy. In addition, this study also showed that the influence of variables Net Profit, Operating Cash Flow, and Sales Growth can be explained the model of this equation is 31.4% and the remaining 68.6% is influenced by other factors that are not included in the regression equation.Keywords: Net Profit, Operating Cash Flow, Sales Growth influential and Dividend Policy

PENGARUH KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, SISTEM PENGENDALIAN INTERN PEMERINTAH PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar) Wahyu Maheldi; Rita Anugerah; Al Azhar L '
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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Assed on the result of the local government of the financial reports fiscal year 2011 to 2013 received opinions qualified opinion. The result of the examination caused by government financial statement did not complete the value of characteristics information from the financial statement it self. data collection technique used was to use questionnaer. Data analyst methods used i thisresearch is descriptive statistics data quality testing,and testing the assumsption of classical.To test this hypothesis, the user used primary data. financial administration official competence influence .026, the system of internal control influence .032 and the control of regional finance influence 0.21 After the data was analyzed, it found that all of the factor have a significally give positve influence to the value of local government financial reporting information. It means, if finance better than before, the information and financial report which produced by the government will be official competence, the system of internal control, and the control of regional finance to make financial reporting so it has information value.Keywords: Information Value, Competence, Internal Control, And Regional Finance.

ANALISIS PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI TERHADAP INOVASI PRODUK DAN INOVASI PROSES (Studi Empiris pada Perusahaan Manufaktur yang terdapat di Provinsi Riau) Ayu Rahayu; Ria Nelly Sari; Al Azhar L '
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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Increased awareness regarding environmental issues has encouraged organizations to use environmental management accounting, which has been said to deliver many benefits to users, including an increase in innovation. This study aims to examine the effect of the implementation of environmental management accounting and strategy of the company’s innovation. That innovation is product innovation and process innovation. Using survey data from management accountans manufacturing company located in Province Riau. The sample used is manufacturing company’s located in Province Riau. The sample used some 30 large-scale manufacturing firms in Province Riau. The analytical method used is with the help of sofware Smart PLS. Parameter Significant tested by comparing the value tstatistic with ttable, where the value tstatistik>ttabel at 0,05 confidence level, its meaning there significant influence between independent variabel with dependent variabel. The result indicate that there is a positive effect between prospector strategy with environmental management accounting at tstatistic value 6,409. Environmental management accounting use has a positive effect with process innovation at tstatistic value 3,249, but not with product innovation at tstatistic value 1,113. Prospector strategy has a positive effect with product innovation at t statistic value 6,109, but not with process innovation at tstatistic value 0,687.Keywords: environmental accounting management, strategy, and innovation.

ANALISIS PENGARUH MOTIVASI, STRESS, DAN REKAN KERJA TERHADAP KINERJA AUDITOR DI KANTOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN RIAU DAN SUMATERA UTARA Yockie Permana; Rita Anugerah; Al Azhar L '
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 research purpose to analyzing the effect of motivation, stress and partner on the auditors performance at the Supervisor Agency of Finance and Development of Riau and North Sumatera Office of Riau and North Sumatera. The sampling method used purposive sampling as many as 47 functional auditors is in Riau office and 63 functional aditors in North Sumatera office. The data used is primary data collection method of data is using questionnaires. Data analysis method used in this study is multiple regression. Based on analysis result in this reseach, indicate that the independent variable motivation (X1), stress (X2) and partners (X3) is able to explain the effect on the dependent variable in the office of auditor performance Financial and Development Supervisory Agency of Riau and North Sumatera.Keywods: analysis, motivation, stress, partner, and auditor performance.

PENGARUH PENGUMUMAN RIGHT ISSUE (SEBELUM DAN SESUDAH) TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGANSAHAM PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014 Farid Mukhlas; Rita Anugerah; Al Azhar L '
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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The research based on the analysis of the observation to the stock market condition in Indonesia about semi strong form efficiency in which market will react against an information. If the right issue contains information that the market react at the moment the right issue is published. The object of the research is to determine the influence of announcement right issue (before and after) to stock returns and trading volume stock on finance company listing indonesia stock exchange during 2011-2014. The method of the research is using event study with market adjusted model approach. The research sampling are the 33 corporate that registered in BEI during 2011-2014. Statistical test on stock return, and trading volume stock use t-test, paried two samples for mean on the period of announcement right issue. The result of this research based on statistics output shows that right issue announcement was responded by market in t -1, t0 and t +4. There is insignificant difference found in stock return before and after right issue , however trading volume stock shows the difference for the period obersvation before and after right issue.Keywords: stock market, right issue, stock return and trading volume stock.

PENGARUH KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, SISTEM PENGENDALIAN INTERN PEMERINTAH, PENGAWASAN KEUANGAN DAERAH, SIKD DAN KUALITAS SDMTERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KOTA DUMAI Tengku Dea Monica; Taufeni Taufik; Al Azhar L '
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 analyze the effect of the competence of the financial administration officials, the internal control system, the local finance supervision, regional financial information system and the quality of human resources to the value of the local government financial reporting information in Dumai. The technique used is purposive sampling. Respondents in this study is the Sub Division of Finance and Financial Staff. The sample used in this study were 66 respondents. Statistical methods are used to test hypothesis of the research is the analysis of multiple linier regression using the software spss version 22.0.The result of this study indicate that the variable areFinancial Administration Official Competence affect the value of the local government financial reporting information with a regression coefficient of 0.154 and 0.024 significant (alpha <0.05), internal control system of government influence on the value of the local government financial reporting information with a regression coefficient of 0.317 and 0.004 significant (alpha <0.05), the area of financial supervision affect the value of the local government financial reporting information with a regression coefficient of 0.599 and 0.001 significant (alpha <0.05), financial information systems area affect the value of government financial reporting information area with a regression coefficient of 0.221 and 0.046 significant (alpha <0.05), quality of human resources affect the value of the local government financial reporting information with a regression coefficient of 0.272 and 0.035 significant (alpha <0.05). The result of the coefficient of determination (R2) of 0.680 means that the contribution of independent variable influence to variable by 68% and the remaining 32% are influenced by other variables.Keywords: Information, financial administration, system of internal control, control of regional finance and quality of human resource

PENGARUH BEBAN KERJA, PENGALAMAN AUDIT DAN TIPE KEPRIBADIAN TERHADAP SKEPTISME PROFESIONAL DAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada KAP di Kota Medan, Padang dan Pekanbaru) Haura Faradina; Restu Agusti; Al Azhar L '
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 was aimed to examine the direct effect of workload, audit experience, types of personality to professional skepticism and fraud detection ability of auditors, and also indirect effect of workload, audit experience, types of personality to fraud detection ability of auditors with professional skepticism as intervening variable. Collecting data of this study using a questionnaire submitted to 120 auditors who work at Accounting Public Office in Medan, Padang and Pekanbaru cities. Data analysis for hypothesis test was done with Partial Lease Square (PLS). Result of this study give evidence that workload and types of personality have significantly effect toward professional skepticism; didn’t find direct effect of audit experience toward professional skepticism; audit experience and professional skepticism have significantly effect toward fraud detection ability of auditors; didn’t find direct effect of workload and types of personality toward fraud detection ability of auditor; workload and types of personality have indirect effect toward fraud detection ability of auditors through professional skepticism. The value of adjusted R square for fraud detection ability of auditors and professional skepticism is 16,43% and 14,20%, which mean that workload, audit experience and types of personality can explain 16,43% and 14,20% of fraud detection ability of auditors and professional skepticism.Keywords: Workload, Audit Experience, Personality, Professional Skepticism and Fraud.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Satuan Kerja P Desilia Tanzerina; M. Rasuli '; Al Azhar L '
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 study was to analyze the influence of knowledge, the effectiveness of the tax system, the service tax authorities to corporate taxpayers in meeting their financial obligations to the consciousness as a moderating variable. The population that will be used in this research are corporate taxpayers listed in KPP Madya Pekanbaru. Determination of the sample in this study using convinience sampling is a generic term that includes a variety breadth of respondent selection procedures. The sample in this study are corporate taxpayers listed in KPP Madya Pekanbaru who were represented by staff accounting, tax administration staff, the administrative staff of financial, accounting manager, manager of finance and accounting and tax supervisor totaling 100 people. The data analysis used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that knowledge, the effectiveness of the tax system, the service tax authorities significant effect on the obligation to pay taxes, awareness moderate the relationship between knowledge of the obligation to pay the tax in KPP Madya Pekanbaru. While awareness is not moderate the relationship between the effectiveness of the tax system and the tax authorities of the obligation to pay service tax at KPP Madya Pekanbaru.Keywords: Knowledge, Effectiveness, Tax, Awareness, and Paying Taxes.

PENGARUH INDEPENDENSI, PENGALAMAN, PENDIDIKAN, ETIKA DAN GENDER TERHADAP PROFESIONALISME AUDITOR Rezca Setiawan; Kamaliah '; Al Azhar L '
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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Professionalism is one of the main things that must be owned by an auditor in performing his duties and is the main requirement for the profession. In the process of implementation of the state financial audit of the management, professionalism of auditors is influenced by many factors. This study aims to look at the effect of the independence, experience, education, ethics and gender in the professionalism of Auditor The Audit Board of the Republic of Indonesia Representatives of the Province of Riau and West Sumatra Province. The population in this study are all auditors who actively work in the Audit Board of the Republic of Indonesia Representatives of the Province of Riau and West Sumatra Province with a total of 190 auditors, each representative only deign given a questionnaire of 50 questionnaires so that researchers had 100 respondents and choose whole being sampled in this study, sampling is done by a random method. Methods of data analysis using multiple linear regression with SPSS 17.00. The results showed that the independence of auditors, auditor experience, ethics, and gender affect the professionalism of auditors. While education has no effect on the professionalism of auditors.Keywords : Independence, Experience, Education, Ethics, Gender and Auditor Professionalism

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