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Kamaliah -, Kamaliah
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada kelompok Wholesale And Retail Trade tahun 2010-2012) Fadhli, Muhammad; -, Kamaliah; -, Rofika
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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Abstract

The purpose of this study was to determine the factors that influence the practice of income smoothing in the company of Wholesale And Retail Trade group listed in Indonesia Stock Exchange in 2010-2012. Population that will be the object of research is the companies listed on the Stock Exchange on the Wholesale and Retail Trade group the period 2010 - 2012. Of the criteria specified then the company sampled in this study as many as 14 companies. The method used in this study is a quantitative analysis method by using statistical tools that multiple linear regression method. From the results of the research, a significant difference between the ROA, OPM on income smoothing in the Wholesale and Retail Trade. dividend payout has no effect on income smoothing in the Wholesale and Retail Trade. There is a significant relationship between managerial ownership on income smoothing in the Wholesale and Retail Trade. a significant difference between the size of the company on income smoothing in the Wholesale and Retail Trade, and no effect of dividend payout on income smoothing in the Wholesale and Retail Trade. From the results of the F test, the results of this study accepts the hypothesis that there is a significant influence between ROA, interest rates and dividend payout, financial leverage and firm size on income smoothing funds in the Wholesale and Retail Trade.Keywords: ROA, interest rates and dividend payout, financial leverage, firm size and
PENGARUH GENDER, KOMPLEKSITAS TUGAS DAN PRESEPSI ETIS TERHADAP PERTIMBANGAN AUDIT (Studi Pada Kantor Akutan publik di Wilayah Sumatera) Rahayu, Listia Rini; -, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study was aimed at investigating empirically the effect of gender, task complexity, and ethical perceptionon audit judgment. This study was a quantitative research that used primary data collected by questionnaire. The population consisted of auditors who worked with Sumatera KAP Representative, while the sampling technique used was purposive sampling with the criteria of auditors as follows. They have worked for more than one year and have audited for at least 10 times. The sample used in this study were 62 respondents senior auditors, junior auditor, suvervisor and partners (KAP) in Sumatra. Management and analysis of data using multiple linear regression analysis with SPSS version 20 (Statistical Product and Service Solution). Hypothesis testing results indicate that gender effectiveness, the complexity of the task and perception positive effect on audit judgment. The coefficient of determination in this study was 62.1% against the judgment of the audit, while the remaining 37.9% is influenced by other variablesKeywords: gender, task, ethical and audit judgment
PENGARUH UKURAN PERUSAHAAN, EFEK BID-ASK, LIKUIDITAS DAN HIPOTESIS REAKSI BERLEBIH TERHADAP FENOMENA PEMBALIKAN HARGA SAHAM PADA EMITEN INDEKS KOMPAS 100 DI BURSA EFEK INDONESIA PERIODE 2009-2013 Pamela, Liely; -, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to determine the size of the company, the Securities Bid-Ask, liquidity, excessive reaction hypothesis significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013. This study uses the documentation, which the authors mmelakukan retrieval of data that has been provided by the Issuer Company Kompas 100 index in the Indonesia Stock Exchange Period 2009-2013. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results provide evidence that the Effect size of the company, the Securities Bid-Ask, Liquidity, reactions hypothesis Excess significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013 through multiple correlation coefficient (R) of 0.562 or 56.2% and strong relationship.Keywords: company, likuidity, stock and issuers index.
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI DAN TANGGUNGJAWAB AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (SURVEY PADA AUDITOR DI KAP WILAYAH SUMATERA) Hutabarat, Julia Fitri; -, Kamaliah; -, Rofika
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 reserch aims to examine the effect of professionalism, independent, competent and auditor responsibility which consist of ability for detect fraud in public accounting in sumatera in 2014.This study uses primary data. Sample selection technique used is purposive sampling. Fifty six of auditor that meet the sample criteria has been selected. The analytical method is multiple linear regression using SPSS version 20. The result shows that professionalism, independent, competent and auditor responsibility have a significant influence on auditor ability for detect fraud.   Keywords: Profesionalism, Independent, Competent, Auditor responsibility and Auditor ability for Detct Fraud.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Amalia, Reda Dista; -, Kamaliah; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to examine the effect of Influence Effectiveness of Internal Control, Compliance Compensation, Morality Apparatus and Information Asymmetry on Accounting Fraud Trends. This research was conducted by using descriptive method survey. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Sample selection technique is purposive sampling. The sample used in this study were 61 respondents who served as the fourth echelon in the regional work units (SKPD) in Siak Sri Indrapura. Management and analysis of data using multiple linear regression analysis with the help of software SPSS version 20 (Statistical Product and Service Solution). Hypothesis testing results indicate that effectiveness of internal control, suitability of the compensation and apparatus morality negative effect on the tendency of accounting fraud and information asymmetry positive effect on the tendency of accounting fraud. The coefficient of determination in this study was 62.2%, while 37.8% is influenced by other variables.Keywords: Internal Control, Compensation, Morality, Information and Accounting Fraud
ANALISIS PENGARUH LABA BERSIH, ARUS KAS OPERASI, PEMBAYARAN DIVIDEN KAS SEBELUMNYA, DAN QUICK RATIO TERHADAP DIVIDEN KAS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Tiocandra, Riyondi; -, Kamaliah; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The objective of this research is to examine and analyze the influence of the net income, operating cash flow, previous cash dividend payment, and quick ratio toward cash dividend at the LQ-45 corporations listed in the Indonesia Stock Exchange 2011-2013. The Population in this research are LQ-45 corporations which are listed at the Stock Exchange during 2011-2013. Based on purposive sampling method obtained that the 22 companies which are used as the samples in this research. The examination is conducted using multiple linear regression method of processing data with SPSS version 17. The results showed that the variables of net income and previous cash dividend payment have a significant influence toward cash dividend, while the independent variables operating cash flow and quick ratio have no significant influence toward cash dividend.Keywords: Net Income, Cash, Dividend Payment, and Quick Ratio
PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera) Sayandra, Recky Riandika; -, Kamaliah; -, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to determine the influence of competence, independence, accountability and motivation on audit quality factors Public Accounting Firm se Sumatra. As the dependent variable is the quality of the audit, while the independent variables are competence, independence, accountability and motivation. The analysis method used in this research is descriptive statistical analysis method and multiple regression analysis. Research methods using census method, in which the entire population of 75 auditors spread on Public Accounting Firm in Sumatera used as a sample as well as research respondents. Prior to testing hypotheses, test the validity and reliability of the primary data questionnaire. Regression equations were then tested by the analysis of the classical assumption of Normality Test, Heteroskidastity test and Multicolinearity test. To see the effect of independent variables on the dependent variable is done through the analysis of t-test, F-test, a test of determination R (correlation coefficient), R Square (R2) and Adjusted R2. The results showed a partial and simultaneous factors of competence, independence, accountability and motivation have an impact on audit qualityKeywords: competence, independence, accountability and motivation, quality audit.
Co-Authors Devi Safitri Julia Fitri Hutabarat, Julia Fitri Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Muhammad Fadhli Rahmiati Idrus Recky Riandika Sayandra, Recky Riandika Reda Dista Amalia, Reda Dista Riyondi Tiocandra, Riyondi Rofika -, Rofika