Pengaruh Kemampuan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Kinerja Auditor Inspektorat Provinsi Riau

This study aims to examine: 1) the effect on the performance of the auditors intellectual capabilities, 2) the effect of emotional intelligence on the performance of the auditor and 3) the influence of spiritual intelligence on the performance of auditors.The sample used in this study were all auditors Inspectorate Riau Province. Collecting data through a questionnaire survey method. Of the 41 questionnaires distributed, the number of questionnaires returned was 41. The data using multiple regression analysis (multiple regression) with the help of a computer program SPSS version 17.0.The results showed that: 1) The ability Intellectual positive significant effect on the Performance Auditor, 2) Emotional Intelligence positive significant effect on the Performance Auditor and 3) Spiritual Intelligence positive significant effect on the Performance Auditor .It can be concluded that the coefficient of determination 0604 or 60.4%. This figure is 60.4% explained that the auditors performance is influenced by intellectual ability, emotional intelligence and spiritual intelligence. While the remaining 39.6% auditors performance is explained by other variables that are not included in this study.Keywords: Ability Intellectual, Emotional Intelligence, Spiritual Intelligence, Performance Auditor

Pengaruh Motivasi Kualitas dan Motivasi Ekonomi terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (Ppak) dengan Kepribadian Individu sebagai Variabel Moderating

This study aims to analyze and provide empirical evidence about the effect of quality and economic motivation toward accounting student's interest to take a part in Education of Accounting Profession (PPAk) Program with individual personality as a moderating variable. The sample in this study were 79 respondents. The data in this paper is data obtained directly from the respondent or the original source in the form of a questionnaire. The sampling technique using non-probability sampling method in the form of purposive sampling and convenience sampling. The analysis technique used is multiple regression analysis, the moderating variables using the interaction test is often referred to as Moderated Regression Analysis (MRA). The results of multiple regression test shows the effect of quality motivation variable testing involves moderating variable that individual personality, significant positive effect on the dependent variable of accounting student's interest to follow PPAk Program with a significance level of 0.000 <0.05. The results of testing the effect of economic motivation variables involving individual personality moderating variables significantly influence the student's interest to follow PPAk visible of significant results are smaller than the significance level, ie 0.023 <0.05. The results of testing the effect of quality motivation variable and economic motivation and interactions involve moderating variables (X1 * X3) and (X2 * X3) that the results do not affect siginfikan. Test F, simultaneously motivation variable quality, economic motivations and Individual Personality together can affect student's interest to follow2 JOM FEKON Vol. 2 No. 1 Februari 2015 PPAk Program. Adjusted R2 of 0.289 or (28.9%). It's shows that the percentage contribution of the influence of the independent variables (quality motivation and economic motivation) on the dependent variable (interest PPAk Program) by 28.9% to involve moderating variables (individual personality) and the interaction between quality motivation and individual personality. While the remaining 71.1% influenced or explained by other variables not included in this research model

Analisis Komparasi Kualitas Laba Se Belum dan Sesudah Penerapan Standar Pelaporan Keuangan Internasional (Ifrs) pada Perusahaan Manufaktur yang Terdaftar di Bei

This research is to give empiris about comparation analyze of earnings quality before and after adoption of the international financial reporting standart. Main variable in this research is International Financial Reporting Standart (IFRS) and Earnings Quality. This research also use some free variable as Earning Management, Earning Persistence, also Profitability Ratio (Net Profit Ratio, Gross Profit Ratio and Operating Profit Ratio). Earnings Management refers to intervention to extern Financial Statement to get own profit. Earnings Persistence refers to expected future earning that implicated by current year earning . Net profit Ratio refers as comparison between net profit and sales. Gross Profit Ratio refers to comparison between gross profit and sales. Operating profit Ratio refers to comparison between operating profit and sales.This research used sample of manufacturing company that listed in BEI for four years (2010-2013). This research used convenience sampling method. Research Tool used secondary .This research data using Paired T-Test by SPSS (Statistic Product and Service Solution) 22. The result of this research showed that comparison analyze from variable- variable Earnings Management, Earnings Persistence, Net Profit Margin Ratio, Gross Profit Margin Ratio and Operating Profit Margin Ratio before and after adoption IFRS has no difference at all.Keywords: IFRS, Earning Quality, Earning Management, Earning Persistence, Profitability Ratio

Perbedaan Pengungkapan Corporate Social Responsibility pada Perusahaan dengan Manajemen Laba Tinggi dan Manajemen Laba Rendah (Studi Empiris pada Perusahaan-Perusahaan Indeks Lq45 yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013)

This research aimed to determine whether corporate social responsibility disclosures in LQ45 company listed on Indonesia Stock Exchange (IDX) in year 2011-2013 differ between firm with high and lower earnings management. Dependent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Independent variable used in this study isearning management thatmeasured using proxy of discretoinary accruals in The Khotarietal, Model (2005). The population in this study consists of LQ45 listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. The total sample are 98 firm data. Data collection techniques in this research uses secondary data, that is annual report of the last year 31 december of 2011-2013, while Data analysis technique in this research is using different test analysis of independent sample test method were processed with SPSS version 21 for Windows. The result of this research indicated that there was difference of corporate social responsibility disclosures between firms with high and lower earnings management.Keywords: corporate social, responsibility, disclosure, and managemen

Faktor-faktor yang Mempengaruhi Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bei (2008-2011)

This study aims to examine the factors affecting conservatism accounting in manufacturing company listed in BEI (2008-2011). This study use purposive sampling method to choose sample, so there are 26 (twenty six) sample company. The mehod of analysis used in this study is descriptive quantity method, simultaneous regression tes and partial test ( multiple regression analysis using SPSS version 20.0 ). Simultaneous regression test ( F test ) showed that the independent variables studied simultaneously have a significant effect on the accounting conservatism. Partial regression test showed that tax insentive variable has the significant effect to the accounting conservatism. The magnitude of the effect that ( R2 ) by the four the independent variables together against the conservatism 34%, whilw thw remaining 66% is influenced by other variables not examined in this study.Keywords: Accounting Conservatism, Tax Insentive, Managerial Ownership, Debt, Political Cost

Persepsi Akuntan Publik, Akuntan Pendidik, Mahasisiwa Akuntansi, dan Mahasisiwa Ppak terhadap Etika Profesi Akuntan

This study examines the perception of Public Accountants, Accounting Educators, Students and Student Accounting PPAk to ethical accounting profession. This study uses a survey of Certified Public Accountants in the city of Pekanbaru, Accounting Educators, Students of Accounting at the University of Riau and Riau Islamic University and University Students PPAk in Riau. The data used is primary data collection method of data using questionnaires. Data analysis methods used in this study using independent sample t-test with SPSS version 17.0.This study examined the perceptions of public accountants, accountants educators, students and student accounting PPAk to the principles of professional ethics accountant represented by eight principles: responsibility of the profession, the public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behavior and technical standards. Based on the test results show that: first, there is a significant difference in perception between public accountant with accounting educators, where the mean value of public accountants is 106.9200 higher than accountants educators is 98.1538. Secondly, there is a significant difference in perception between public accountant with accounting students to ethical accounting profession, seen from the mean value of the two groups is known that the mean value of Certified Public Accountants is higher than the mean 106.9200 Accounting Students is 90.1615.Third, there is a significant difference in perception between public accountant with PPAk students to ethical accounting profession, the difference Judging from the mean value of the two groups is known that the mean value is 106.9200 Public Accountant higher than the mean accountant educators is 97.0000. Fourth, there are significant differences in perceptions between educators and students accountancy accountant Judging from the mean value of the two groups is known that the mean value accountant 98.1538 educators are higher than the mean accounting student is 90.1516. Fifth, there are no significant differences in perceptions between educators and students PPAk accountants against ethics accounting profession, but judging from the mean value of the two groups is known that the mean nilia accountant 98.1538 educators are higher than the mean of students PPAk is 97.0000. Sixth, there are no significant differences in perception between accounting students with student PPAk to ethics accounting profession, but judging from the mean value of the two groups is known that the mean value accounting educators that is higher than the mean 98.1538 accounting student is 90.1516.Keywords: Perception, code of professional conduct accountants, public accountants, accountants, accounting student, student PPAk

Pengaruh Debt To Equity Ratio, Profitabilitas, Kepemilikan Pihak Luar, Kualitas Auditor, dan Ukuran Perusahaan terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Food And Baverages yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013

The purpose of this research is to analyze the influence of debt to equity ratio, profitability, outsider ownership, reputation of public accountant, and firms size to timeliness of financial reporting of the food and baverages firm listed in Indonesia Stock Exchange. The samples consist of 13 food and baverages firms listed in Indonesian Stock Exchange (IDX) and sent the report on finance to Bapepam in the period years 2010-2013. The data that was used in this research was the secondary data and selected by using purposive sampling method. The analyzed method used in this research is multiple regression analysis by using SPSS (Statistical Product and Service Solution) 20. The result of this research provides evidence that debt to equity ratio, profitability, reputation of public accountant, and firms size have influence to timeliness of financial statement forwarding. However there is no evidence that outsider ownership have influence on timeliness of financial statement forwarding

Pengaruh Kualitas Penetapan Pajak, Pemeriksaan Pajak, Surat Teguran, dan Surat Paksa terhadap Pencairan Tunggakan Pajak (Studi di Kantor Pelayanan Pajak Pratama Pekanbaru Tampan Riau Tahun 2012-2013)

This study aimed to examine the influence of tax assessment, tax audit, warning letter, and the letter forced to liquefaction tax arrears. The population in this study are corporate taxpayers registered in the tax office pratama pekanbaru Riau totaling 2,735 corporate taxpayers. The samples are corporate taxpayers who have tax arrears during the years 2012-2013 which totaled 648 corporate taxpayers. This study using purposive sampling method as sampling is sampling in accordance with the purpose. Data analysis method used in this study is multiple regression. The results showed that the quality of the assessment. Known t (1.577) 0.05. Tax audits are known t (0.187) 0.05. A letter of reprimand is known t (2.380)> t table (2.365) and significant (0,049) t table (2.365) and significant (0.045) <0.05. R2 value that is equal to 99.2%, which means that the independent variable in this study could affect the dependent variable. While the remaining 0.8%, which means influenced by variables were included in this study