Kennedy, Kennedy
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH AKUNTABILITAS, GENDER, DAN PENGALAMAN KERJA AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL MODERASI

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 aimed to obtain empirical evidence about the influence of accountability, gender, auditor work experience and knowledge to the extent of quality of auditor’s works. It is also predicted that knowledge moderate the relationship between accountability, gender, auditor work experience with quality of auditor works’s. This study used primer data with quitonaiers. The population of this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru, Padang and Medan. By using purposive sampling method, from 100 quitonaiers, 17 was not back and 14 quitonaiers did not used, so 68 auditors were selected as a sample. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The results of analysis showed that accountability, gender, auditor work experience, accountability after moderated with knowledge and auditor work experience after moderated with knowledge significantly influence to the extent of quality of auditor’s works. Meanwhile, the results of analisys also showed gender after moderated with knowledge had not significantly affected the extent of quality of auditor’s works with thitung -1,957 and it belowed ttabel 1,995 and signification value 0,355.Keyword : quality of auditor’s works, accountability, gender, auditor work experience, knowledge

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada OPD Kabupaten Rokan Hilir)

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 aims to examine the influence of the application of government accounting standards, the application of regional financial accounting system, the utilization of information technology, and internal control system to the quality of local government financial statements (Empirical Study on OPD of Rokan Hilir Regency). The results showed that the variable application of government accounting standards affect the quality of local financial statements. Furthermore, the variables of the regional financial accounting system have an effect on the quality of regional financial report. Furthermore variables utilization of information technology affect the quality of local financial statements. Furthermore, internal control system variables affect the quality of local financial statements. The results showed that the R Square value of 0.884. The meaning is that the contribution of variable application of government accounting standards, the application of regional financial accounting system, the utilization of information technology and internal control system to the quality of local financial statements is 88.4% While the remaining 11.6% is influenced by other variables not included in the model this research.Keywords : Application of government accounting standards, the application of regional financial accounting system, the utilization of information technology, internal control system, quality of local financial statements

PENGARUH KOMPENSASI MANAJEMEN, PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Industri Dasar dan Kimia di Bursa Efek Indonesia (BEI) tahun 2012-2016)

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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Earnings management is a disclosure of management asa a means of direct management intervention in the financial reporting processing of income or profits with a view to obtaining benefits or benefits tersmantu for managers or companies based on economic factors. The purpose of this research is to test : 1) the effect of management compensation on earnings management, 2) the effect of tax planning on earnings management, 3) the effect of deferred tax expense on earnings management. The object of this research is the basic industrial and chemical companies listed on BEI with the period of observation 2012-2016. Sample selection using purposive sampling technique. The data used in this research is secondary data collected by taking data on the annual financial statements of the company throught the website www.idx.co.id. the data analysis technique used is multiple linear analysis using the help os SPSS 17.0 program. The results of the research found that : 1) management compensation does not affect the earnings management. 2) tax lanning does not affect the earnings management. 3) the deferred tax expense does not affect the earnings management. With the effect of (R2) is 0,110 atau 11%. It means that 11% earnings management is influenced by independent variable that is management compensation, tax planning and deferred tax expense, while 89% is explained by other variable not examined in this researchKeyword : Management Compensation, Tax Planning, Deferred Tax Expense, Earnings Management

PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENGAWASAN INTERN DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (OPD) (Studi Empiris pada OPD Kabupaten Deli Serdang di Provinsi Sumatera Utara Periode 2016)

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 test: 1) the influence of human resource quality on the performance of the organization of regional devices. 2) the influence of internal control on the performance of regional apparatus organizations. 3) influence of regional financial management information system on the performance of regional apparatus organization. The object of this research is 30 regional apparatus organization in Deli Serdang north Sumatera Province. Instruments in this study is a questionnaire distributed directly to respondents. Data analysis method used in this research is descriptive statistics, data quality test, classical assumption test, and hypothesis test consists of multiple linear regression analysis test, coefficient of determination and test F. The results showed that the quality of human resources, internal control and financial management information systems have a positif effect on the performance of regional organizations.Keywords : Quality of human resources, internal control and regional financial management information system