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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Anggrainy, Agnes Christy; Andreas, Andreas; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research examines the effect of competence, independence, and work experience on audit quality with an auditor ethics of moderating variable. The respondent in this research are auditors whom work in public accounting office in South Jakarta area. The amount of auditors that has been visited are 85 auditors. The method of sample determining is purpossive sampling method, meanwhile the method of data tabulation has been used by researcher is multiple regression and moderate regression analysis. The result show that competence, independence, and work experience effect significantly to audit quality. An auditor ethics can be a moderate variable for independence and work experience, but it can’t be a moderate variable for competence.Keywords: Competence, Independence, Work Experience, Auditor Ethics, Audit Quality
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi Riau) Pratama, Rilian; Basri, Yesi Mutia; Supriono, Supriono
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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Abstract

to capital expenditure. These factors are Local Revenues, General Allocation Fund, Special Allocation Fund To Capital Expenditure With Economic Growth As A Moderating Variable. The population that will be used in this research are districit/municipal governments in the Province Of Riau. The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from governments financial statements from Central Bureau of Statistics. The method of data analysis in this study is use multiple liniear regression with SPPS version 21. The results of this study prove that local revenues, general allocation fund and special allocation fund significantly positive affect to capital expenditure. While economic growth is not moderate the relationship between local revenues and special allocation fund to capital expenditure at district/municipal in the Province of Riau. The Amount of R Square (R2) is 0.597 gives the sense that the rate is 59.7% of level capital expenditure can be explained by Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth task while 40.3% can be explained by other variabels that are not tested in this study. Keyword : Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth
PENGARUH UKURAN KAP, OPINI AUDIT, KESULITAN KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Azalia, Rahmanita; Zirman, Zirman; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines to the influence of KAP size, audit opinion, financial distress, and tclient size against the auditor switching. The population was the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015, and the sample in this study with certain criteria, so that it obtained 12 companies as samples. The data collected with the financial report of the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015. The method of analysis used is multiple logistic regression. The independent variable in this study is the KAP size, audit opinion, financial distress, and client size using variable dummy. While the dependent variable is the auditor switching is also measured using a variable dummy. Based on the results of the analysis indicate that the KAP size has impact on the auditor switching, audit opinion has impact on the auditor switching, and the financial distress and client size no impact on the auditor switching. The most dominant variable influencing the auditor switching is KAP size because it has a beta value of 0.075 standard coefficient.Keywords : KAP size, audit opinion, finacial distress, client size, auditor switching.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi Riau) Pratama, Rilian; Basri, Yesi Mutia; Supriono, Supriono
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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Abstract

This research was aimed to examine empirically the effect of several factors to capital expenditure. These factors are Local Revenues, General Allocation Fund, Special Allocation Fund To Capital Expenditure With Economic Growth As A Moderating Variable. The population that will be used in this research are districit/municipal governments in the Province Of Riau. The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from governments financial statements from Central Bureau of Statistics. The method of data analysis in this study is use multiple liniear regression with SPPS version 21. The results of this study prove that local revenues, general allocation fund and special allocation fund significantly positive affect to capital expenditure. While economic growth is not moderate the relationship between local revenues and special allocation fund to capital expenditure at district/municipal in the Province of Riau. The Amount of R Square (R2) is 0.597 gives the sense that the rate is 59.7% of level capital expenditure can be explained by Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth task while 40.3% can be explained by other variabels that are not tested in this study.Keyword : Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada SKPD se-Kabupaten Bintan ) Putra, Firmansyah Dwi; Anugrah, Rita; Supriono, Supriono
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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This study aims to examine the effect of human resource capacity, utilization of information technology and internal accounting control on the reliability of district financial government report of Bintan District. The data in this study used the primary data obtained from distributing questionnaires to head and accounting/ financial administration staff of Bintan district which amounted to 60 institution. This study used multiple regression analysis method using SPSS version 20 The results of this study indicate that human resource capacity, utilization of information technology, and internal accounting control have a positive effect on the reliability of local government financial reporting in Bintan Regency. With significance value for human resource capacity variable is 0,000, variable utilization of information technology equal to 0,014 and internal accounting control variable 0.000.Keywords :Reliability, Human Resource Capacity, Utilization of Information Technology and Internal Accounting Control System
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN DENGAN AUDITOR SWITCHING DAN PRIOR OPINION SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013- 2016) Putri, Azizah Dwiyana; Savitri, Enni; Supriono, Supriono
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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This research is aim to emprirically examines the influences of (1) profitability on going concern audit opinion, (2) liquidity on going concern audit opinion, (3) solvability on going concern audit opinion, (4) profitability on going concern audit opinion moderating by auditor switching, (5)liquidity on going concern audit opinion moderating by auditor switching, (6) solvability on going concern audit opinion moderating by auditor switching, (7) profitability on going concern audit opinion moderating by prior opinion, (8) liquidity on going concern audit opinion moderating by prior opinion, (9) solvability on going concern audit opinion moderating by prior opinion.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 32 companies. The data was analyzed by logistic regression. The results of this study shows that the profitability and liquidity have an effect on the going concern audit opinion, whereas the solvability have no effect on the going concern opinion. Auditor switching was incapable of moderating the correlation of profitability, liquidity, and solvability on the going concern opinion. Prior opinion was capable of moderating the correlation of profitability on going concern audit opinion, but was incapable of moderating the correlation of liquidity and solvability on going concern audit opinionKeywords : Profitability, Liquidity, Solvability, Auditor Switching, Prior Opinion, Going Concern Audit Opinion.
PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Pratiwi, Septhea Dwi; Savitri, Enni; Supriono, Supriono
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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This study is aims to analyze and provide empirical evidence of the (1) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.
PENGARUH PENGALAMAN AUDITOR, TIME BUDGET PRESSURE, AKUNTABILITAS DAN KOMPLEKSITAS TERHADAP KUALITAS AUDIT (Studi Empiris BPKP RI Perwakilan Provinsi Riau) Rakhmawati, Rizka; Anugrah, Rita; Supriono, Supriono
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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This research aimed to determine the influence of Auditor Experience, Time budget pressure, Accountability And Complexity Towards, Audit Quality at Audit Board Of the Republic Of Indonesia/ BPKP-RI Riau Province. The Population used was auditors who worked at the development and audit agency of the Republic Of Indonesia/ BPKP-RI in Pekanbaru totaling 36 auditors, with samples obtained many as 30 auditors, using sampling census sampling technique. The tool used statistical test is Statistical Product and Service Solution (SPSS) ver. 21. Windows and Microsoft Excel 2010. Result of research showed that: 1) auditor experience has significant effect on audit quality, 2) time budget pressure has significant effect on the audit quality, 3) accountability has significant effect on the audit quality, and 4) complexity has influence significant to audit quality.Keywords : Audit Quality, Auditor Experience, Time Budget Pressure, Accountability, Complexity.
PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Pratiwi, Septhea Dwi; Savitri, Enni; Supriono, Supriono
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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Abstract

This study is aims to analyze and provide empirical evidence of the (1) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN PENCATATAN ADMINISTRASI TERHADAP KETERLAMBATAN PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH DI PEMERINTAH PROVINSI RIAU Noraimah, Noraimah; Agusti, Restu; Supriono, Supriono
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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This research was conducted on 37 regional organization of Riau Province. This research is included in quantitative research. The type of data used is the primary data. Sampling was done by Purposive Sampling method. This data was analyzed using multiple linear regression that was processed with the help of SPSS program. This study aims to determine the effect of Budget Planning, Human Resource Quality, and Administration Record of Delayed Budget Absorption organization of Riau Province. The main issues that will be explained by the researcher are as follows: to see how big influence between independent variable with dependent variable. The results showed that Budget Planning, Human Resources Quality, and Administration Registration have an effect on Delay of Absorption of Budget. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Budget Absorption Delay, Budget Planning, Human Resource Quality, Administrative Recording