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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan
Azhari '
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Economics, Econometrics & Finance Education

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PENGARUH INTEGRITAS, KEAHLIAN AUDIT, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang, dan Batam) Putri Rachmiaty; Kirmizi '; Azhari '
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 aims to determine the effect of integrity, audit expertise, competency, and independency, positive effect on audit quality. In this study, researchers examined the quality of audits in Public Accounting Firm (KAP) in the city of Pekanbaru, Padang, Batam and using independent variable , namely integrity, audit expertises, competency, and independency.The population in this study were all auditors working at the firm in the city of Pekanbaru , Padang, and Batam. Sampling was done by using purposive sampling method, and the total sample of 70 respondents. The primary data collection method used was a questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques.The results of testing the hypothesis in this study indicate that the integrity, audit expertise, and the independency of positive and significant impact on audit quality. While the competency variable had no significant effect on audit quality significant level of α < 0,05. Simultaneously, all independent variables are positive and significant impact on audit quality significant level of α < 0,05.The degree of influence the value of (R2) by all independent variables are 46,8% and 53.2% influenced by other variables.Keywords : independency, competency, audit expertise, integrity, audit quality.
Effect of Total Taxable Entrepreneurs (PFM), Income Per Capita, Inflation, And Economic Growth of Revenue Service Tax Vat Office Pekanbaru Alex Sentami Putra; Amir Hasan; Azhari &#039;
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 the amount of taxable employers (PFM). This study aimed to examine the effect of the amount of taxable employers (PFM) rate and the rate of economic growth in VAT receipts Pekanbaru city. Data used in this study is a secondary data from BPS data and LTO in Pekanbaru. The method used in this research is the study of time series for 5 years from 2008 to 2012 with monthly data units, the number of samples is 60 pieces. Hypothesis testing is performed by using linear regression analysis based on multiple hypothesis testing. result of this research indicates the amount of taxable employers, income per capita, inflation and economic growth affect the acceptance of Pekanbaru city VAT at 14.3% while the remaining 85.7% is influenced by other variables. The results of hypothesis testing found that inflation does not have a significant impact on VAT receipts Pekanbaru= 0664> 0:05. Meanwhile, the amount of taxable employers (PFM), per capita income and economic growth has a significant influence on VAT receipts Pekanbaru = 0.015 <0.05 0.007 <0.05 0.009 <0.05 level. Keywords: entrepreneur taxable amount (PFM), income per capita, inflation, economic growth, the city of Pekanbaru VAT receipts
UJI VALIDITAS DAN REALIBILITAS SKALA TUGAS PERKEMBANGAN SISWA KELAS X SMA NEGERI 2 SIAK HULU Azhari &#039;; Tri Umari; Rosmawati &#039;
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 2 (2016): Wisuda Oktober 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract : The aims of this study are; 1) to know the level of duty validity scale development on students of SMA Negeri 2 Siak Hulu in Academic Year 2012/2013. 2) To know the level of duty reliability scale development on students of SMA Negeri 2 Siak Hulu in academic Year 2012/2013. The population in this study was also used as saturated sample, it meant that all members of populationas well as a member of as many as 204 samples. The method of study was a descriptive analytic method. The data collection tool was using the adjustment level developed by the writer. Technique analysis data was using to search for the validity of the formula used by the Product Moment Pearson SPSS 18 for windows with correlate bivariate, while the techniques used for reliability Cronbachal phausing SPSS 18 for windows. based on results of data analysis, the writer concluded that 1) Of the 60 items level adjustment there were 38 items that could besaid to be valid and invalid item 22, item-item valid ranged from -0,158 until 0,404. 2) The scale of the task of reliability developments with the formula Cronbachal phausing SPSS 18 for windows was obtained 0.672 reliable level.Key Words : validity, reliability, The development of duty
Co-Authors Alex Sentami Putra Amir Hasan Kirmizi &#039; Putri Rachmiaty Rosmawati &#039; Tri Umari