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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis JURNAL PENDIDIKAN TAMBUSAI The International Journal of Business Review (The Jobs Review)

Kamaliah Kamaliah, Kamaliah

Unknown Affiliation

Author-ID : 576117

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 30 Documents Claim Missing Document

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PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 Yanti, Febri; Kamaliah, Kamaliah; Mela, Nanda Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to find out how the influence of Audit Committee Characteristics on Earnings Management in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014-2016. The population used for this research is all banking companies in Indonesia Stock Exchange with research period 2014-2016. Based on the consideration of the criteria specified, the sample is obtained as much as 39 banking companies. This study uses secondary data in the form of financial statements. The method of analysis used in this research is regression linier analysis. Based on the results of the research, the following conclusions are obtained: 1) The Size of Audit Committee has significant effect on Earnings Management where significancy value is 0,044 less than 0,05. 2)The Number of Audit Committees’ Meetings has significant effect on Earnings Management where significancy value is 0,026 less than 0,05. 3) The Independence of Audit Committee has no significant effect on Earnings Management where significancy value is 0,841 more than 0,05. and 4) Financial Expertise has no significant effect on Earnings Management where significancy value is 0,479 more than 0,05.Keywords : Size, Number of Meetings, Independence, Financial Expertise, Earnings Management, and Audit Committee

IMPLEMENTASI KEBIJAKAN ALOKASI DANA DESA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris pada Kecamatan Kuantan Tengah Kab. Kuantan Singingi) Ilham, Elfi; Kamaliah, Kamaliah; Rifqi, Ahmad
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to determine the effect of communication, bureaucratic structure, implementing attitude, environmental conditions and the size and objectives of the policy on the implementation of the Village Fund Allocation policy in 20 villages in the Central Kuantan Subdistrict of Kuantan Singingi Regency. The population in this study were all villages located in Kuantan Tengah District, Kuantan Singingi Regency, while the respondents consisted of 6 people, namely the Village Head, Village Secretary, Village Treasurer, LPMD, BPD, and Community Leaders, so that the population was 120 people. The sampling method used in this study is saturated sampling method or census method, namely the overall population method. Thus, the number of sampling taken is all members of the population as many as 120 people as respondents. This study uses primary data obtained from questionnaires to respondents. The statistical method used to test the research hypothesis is multiple regression method with software assistance (Statistical Product and Service Solution) version 22.0. The results of the study prove that communication, bureaucratic structure, implementing attitudes, environmental conditions and policy measures and objectives influence the implementation of the Village Fund Allocation policy

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI DAN PENGGUNAAN SISTEM INFORMASI (STUDI PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH PROVINSI RIAU) Fiddin, Fachroh; Kamaliah, Kamaliah; Hardi, Hardi
SOROT Vol 8, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan menguji pengaruh ekspektasikinerja, ekspektasi usaha, faktor sosial, kesesuaian tugas teknologidan kondisi yang memfasilitas pemakai terhadap minat pemanfaatansistem informasi dan penggunaan sistem informasi pada SatuanKerja Perangkat Daerah pada Pemerintah Provinsi Riau. Respondendari penelitian ini yaitu pegawai bagian keuangan yang menggunakansistem informasi dalam menyelesaikan pekerjaannya. Data yangdigunakan penelitian ini diperoleh dari persepsi individu pemakaisistem informasi pada satuan kerja perangkat daerah pemerintahprovinsi riau pada bagian keuangan. Data diperoleh setelahpenyebaran kuseioner. Sebanyak 124 kuesioner kembali dari 144yang dikirim dan hanya 105 kuesioner yang dapat diolah. Analisa datamenggunakan teknik regresi berganda, analisis jalur dan sobel testdengan software SPSS 16. Hasil penelitian menunjukkan bahwaekspektasi kinerja, ekspektasi usaha, faktor sosial berpengaruh positifdan signifikan terhadap minat pemanfaatan sistem informasi, danminat pemanfaatan sistem informasi berpengaruh positif dansignifikan terhadap penggunaan sistem informasi. Sedangkankesesuaian tugas teknologi dan kondisi yang memfasilitasi pemakaitidak memiliki pengaruh terhadap minat pemanfaatan sisteminformasi. Terdapat pengaruh tidak langsung antara ekspektasikinerja, ekspektasi usaha, faktor sosial terhadap penggunaan sisteminformasi melalui minat pemanfaatan sistem informasi sebagaivariabel intervening. Sedangkan kesesuaian tugas teknologi dankondisi yang memfaslitasi pemakai tidak berpengaruh terhadappenggunaan sistem informasi melalui minat pemanfaatan sisteminformasi sebgai variabel intervening.

PENGARUH KOMPETENSI DAN SISTEM AKUNTANSI TERHADAP KUALITAS PERTANGGUNGJAWABAN LAPORAN KEUANGAN PADA SATUAN KERJA DI LINGKUNGAN KANWIL KEMENTERIAN AGAMA PROVINSI RIAU Hazrita, Fadilah; Rasuli, M.; Kamaliah, Kamaliah
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to determine whether there are significantcompetence and Accounting System Institution (SAI) to the quality offinancial reporting responsibilities on the Kanwil Kementerian AgamaProvinsi Riau. Data obtained through census method by distributingquestionnaires to the work unit in the Religious Affairs Ministry RiauProvince. number of respondents were sent a questionnaire in thisstudy amounted to 66 people. Questionnaire developed and can beobtained further numbered 66. This study uses multiple linearregression. The results showed that competence does not affect thequality of financial reporting responsibilities, while the accountingsystem institution (SAI) affects the quality of financial reportingresponsibilities.

ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH DAN PENGARUHNYA TERHADAP TINGKAT KEMISKINAN DI KOTA PEKANBARU Mizkan, Hendra; Kamaliah, Kamaliah; Agusti, Restu
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Abstract The purpose of this research is to know if the management of finance Pekanbaru city was managed well, effective and efficient and if the management of finance is influenced toward the degree of society poverty Pekanbaru city. This research was conducted by using quantitative descriptive analysis method and double linear regression analysis. The data was collected by finding references and the field research was conducted in Development Planning Agency at Sub-National Level (Bappeda) Pekanbaru city, Central Bureau of Statistics (BPS) Pekanbaru city and Local Revenue Offices (Dispenda) Pekanbaru city. The result of research shows that in the seventh years lately (2006-2012) the degree of finance autonomy still in criterion “less” with the correlation pattern with center government has characteristic “instructive”, the degree of finance competence still in criterion “less”, the finance activity is included in criterion “good”, the finance effectivity is included in effective criterion, the finance efficiency is included in criterion “efficient”, the growth of finance is included in criterion “good”, whereas the degree of poverty is not taking down thoroughly. Neither in partial nor in simultaneously the management of finance is not influenced significantly toward the degree of poverty in Pekanbaru city.

ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD (Studi pada PT XL Axiata Tbk – Jakarta) Darmasto, Bonifatius; Kamaliah, Kamaliah; Agusti, Restu
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to analyze performance PT XL Axiata TbkJakarta using Balanced Scorecard method. Data used is primary dataobtained via questionnaires and interview, and secondary data frompublished source, literature and financial statement or otherpublications relating to the company. Balanced Scorecard methodused to assess the performance of company, because this method notonly measure financial perspective, but also non financial perspective;customer perspective, process business internal perspective andlearning and growth perspective. As the result can be concluded that(1) the performance evaluation with Balance Scorecard method can beimplement on PT XL Axiata Tbk Jakarta. All indicators show goodconditions. (2) Need support all departments in company to improvethe quality of measurement results. (3) PT Xl Axiata Tbk Jakarta hasshowed its capability. This is proven by company can compete withthe other for second position in national mobile business.

PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI, PELIMPAHAN WEWENANG DAN PENGETAHUAN MANAJEMEN BIAYA SEBAGAI MODERATING ( Studi Pada Satuan Kerja Perangkat Daerah (SKPD) Se-Provinsi Riau) Suwarno, Suwarno; Kamaliah, Kamaliah; Zulbahridar, Zulbahridar
SOROT Vol 8, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan menguji pengaruh partisipasianggaran terhadap kinerja manajerial pada SKPD se-Provinsi Riaudengan motivasi, pelimpahan wewenang dan pengetahuanmanajemen biaya sebagai variabel moderating. Populasi dalampenelitian ini adalah 38 SKPD se-Provinsi Riau dengan respondensebanyak 304 orang. Pengumpulan data sampel mengambil sebanyak152 responden dengan cara membagikan kuesioner. Jenis data yangdigunakan adalah data primer dengan metode pengumpulan datamenggunakan kuesioner. Penelitian ini bertujuan mengetahuipengaruh partisipasi penyusunan anggaran terhadap kinerjamanajerial SKPD se-Provinsi Riau dengan motivasi, pelimpahanwewenang dan pengetahuan manajemen biaya sebagai variabelmoderating. Metode analisis data yang digunakan dalam penelitianini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwapartisipasi penyusunan anggaran berpengaruh terhadap kinerjamanajerial dengan signifikansi 0,001. Pengetahuan manajemen biayadapat memoderasi pengaruh partisipasi penyusunan anggaranterhadap kinerja manajerial dengan signifikansi 0,035. Motivasi danpelimpahan wewenang tidak memoderasi pengaruh partisipasianggaran terhadap kinerja manajerial karena masing-masingmempunyai signifikansi 0,743 dan 0,106 Hasil koefisien determinasisebesar 0.772. Angka ini menjelaskan bahwa 77,2% kinerja manajerialdipengaruhi partisipasi anggaran, motivasi dan pengetahuanmanajemen biaya, sedangkan sisanya 22,8% kinerja manajerialdijelaskan oleh variabel lainnya, seperti pelimpahan wewenang danlain-lain.

Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate Haryadi, Teddy; Kamaliah, Kamaliah; Savitri, Enni
SOROT Vol 13, No 2 (2018)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA) Tussakdiah, Halimah; Kamaliah, Kamaliah; Indrawati, Novita
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengevaluasi pengaruh good corporategovernance terhadap kinerja keuangan di perusahaan LQ45 yang terdaftar diBEI.Variabel Good corporate governance dalam penelitian ini diukur melaluiproporsi, kepemilikan institusional, komisaris independen, dewan direksi, dewankomisaris dan komite audit kinerja. Variabel kinerja keuangan diproksikandengan (ROA). Variabel kontrol yang digunakan dalam penelitian ini adalahleverage (DER). Penelitian ini menggunakan sampel 45 perusahaan yangtermasuk dalam perusahaan LQ45 yang terdaftar di BEI pada tahun 2015. Teknisanalisis yang digunakan untuk pengujian hipotesis adalah regresi linier bergandadengan menggunakan alat SPSS 19. Hasil penelitian menunjukkan bahwa dewandireksi dan leverage berpengaruh negative terhadap kinerja keuangan. Namunvariabel lain yaitu, kepemilikan instutusional, komisaris independen, dewankomisaris dan komite audit tidak terbukti berpengaruh terhadap kinerjakeuangan.

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2009 – 2013) Sera, Pinta Nopetri; Kamaliah, Kamaliah; Desmiyawati, Desmiyawati
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research intends to identify and analyze the effect of Intellectual Capital VACA, VAHU, STVA and ROGIC to financial performance ROE, EPS and ASR in LQ45 Company Listed at Indonesia Stock Exchange. Population in this research are all companies incorporated in LQ45 at Indonesia Stock Exchange (BEI). In accordance with BEI publication indicates that the number of listed companies in LQ45 is 45. Sampling in this research used purposive sampling method, and the sample result is 22 company incorporated in LQ45. All data in this research was data obtained from financial statements in LQ45. The analysis was done by using multiple regression supported by SPSS version 21.0. This research have 12 hypothesis, and the result of this research show that VACA and STVA has significant effect on ROE and EPS, and then VAHU and ROGIC has significant effect on ASR.

Co-Authors Ahmad Rifqi Alexanders, Miechael Alfiati Silfi Argarina, Argarina Aziri, Rahmat Dian Azwir Azwir Darmasto, Bonifatius Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Djamil, Sri Hayati Elfi Ilham Enni Savitri Febri Yanti Fiddin, Fachroh Fristy, Anne Monika Handayani, Silvi Hardi Hardi, Hardi Has, Fandri Riomanugusta Hazrita, Fadilah Hendra Mizkan, Hendra Indah Sri Maharani, Indah Sri Indra Permana, Indra Lara, Rahmi Mela, Nanda Fito Novita Indrawati Novita, Elva Chelia Nur Azlina Nurrahma Dewi, Nurrahma Pipin Kurnia Putrayuda, T. Fahrurriza Rahman, Aulia Rayendra Rasuli, M. Restu Agusti Ria Nelly Sari Risman Risman Sera, Pinta Nopetri Sheba, Reynelda Suherwan, Suherwan Suwarno Suwarno Teddy Haryadi Triyani, Oetary Tussakdiah, Halimah Vince Ratnawati Yulia Efni Zulbahridar Zulbahridar, Zulbahridar ZULKARNAIN ZULKARNAIN

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