Pengaruh Peran Audit Internal terhadap Pencegahan Kecurangan (Studi Empiris pada Perbankan di Pekanbaru)

The purpose of the research was to analyse about the influance of internal audit role consist of independence, professional proficiency, scope of work, performance of audit work, and management of internal auditing department toward fraud prevention. Total respondent which used in this research ware 51 respondents (85 %) .The samples in this research was internal control system and internal auditor whose work in branch banks Pekanbaru. This research was used survey methods which used quisioner instrument. The analyzing method was Simple Linier Regression methods. The result of the study indicated the internal audit role influenced toward fraud prevention . It meant that the internal audit role was better, as result the fraud prevention became increasing. The coefficient of determination (R2) in this research were 0.467. It meant that 46,7% fraud prevention was influenced by the internal audit role.Keywords : The Internal Audit Role, Prevention of frau

Pengaruh Motivasi terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (Ppak)

This study aims to look at the effect of motivation on student interest in accounting education to follow the accounting profession.This study was conducted by taking a sample of 100 students of accounting faculty of economics University of Riau, and the State Islamic University of Riau Islamic University class of 2009 and 2010. The sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.The results of this study indicate that the quality and motivation motivation significantly affect the economic interest of the education of accounting students to follow the accounting profession (PPAk). While the career motivation not significantly affect the interest of the education of accounting students to follow the accounting profession (PPAk). The coefficient of determination (R2) in this study was 0.245. this suggests that the effect of independent variables on the dependent 24.5% and the remaining 75.5% is influenced by other variables

Pengaruh Struktur Kepemilikan terhadap Keputusan Keuangan dan Nilai Perusahaan pada Perusahaan Lq-45 yang Terdaftar di Bursa Efek Indonesia

The aimed of this study is to investigate the effect of ownership structure to funding decisions, investment decisions, dividend policy and company value. The Sample in this research are 22 companies of the LQ 45 Company in Indonesia Stock Exchaange (IDX) so that the total sample period 2011-2012 amounted to 44 research data. This research uses multiple regression analysis with the SPSS program version 19.0. The result of this study found that managerial ownership have a significant effect on funding decisions, while institutional ownership has no significant effect on funding decisions. Ownership structure have a significant effect on dividend policy and ownership structure have a significant effect on company value. The magnitude of the effect managerial ownership on funding decisions is equal to -0,975. The magnitude of the effect institutional ownership and managerial ownership on dividend policy is equal to -1,818 and -0,04. While the magnitude of the effect institutional ownership and managerial ownership on company value is 1,772 and 0,202.Keywords: Funding Decisions, Investment Decisions, Dividend Policy, Company Value, Institutional Ownership and Managerial Ownership

Pengaruh TIME Pressure, Risiko Audit, Turnover Intention, Prosedur Review Dan Kontrol Kualitas Terhadap Penghentian Prematur Atas Prosedur Audit ( Studi Empiris Pada Auditor Kantor Akuntan Publik Di Pekanbaru, Padang Dan Medan)

This study aimed to examine the effect of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure. This study was conducted at the public accounting firm in Pekanbaru, Padang and Medan. The population in this study were employed who worked in the public accounting firm in Pekanbaru, Padang and Medan (34 the public accounting firm). The sampling method used in this study is saturated sampling method. The respondent in this study is the senior auditor, junior auditor and supervisor. The sample used in this study were 102 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The logistic regression show that time pressure, audit risk, turnover intention, review procedure and quality control have an effect on premature signed off of audit procedure. The magnitude of the effect (R2) t influence of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure was 74,5%. While the remaining 25,5% is influenced by other independent variabel that are not observed in this study

Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012

The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit. The population in this study were real estate and property firm listing in Indonesia Stock Exchange period 2007-2012, with the population total 78 firms. The sample are taken using purposive sampling method. Type and data source in this study is documentary and secondary data such as annual financial statement and independence auditor report. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research show that audit delay has an effect on going concern opinion audit. Then, audit client tenure, opinion shopping and proportion of independent commissioner does not have significant effect on going concern opinion audit.Keywords: going concern opinion audit, audit client tenure, audit delay, opinion shopping and proportion of independent commissioner

Pengaruh Komponen Keahlian terhadap Kemampuan Auditor dalam Pendeteksian Kecurangan pada Auditor Bpkp Sumatera Barat

This study aimed to analyze the effect caused by the auditor\u27s skill component consist of knowledge component, experience, decision strategies, cognotive abilities, task analysis, and interpesonal skill with auditor\u27s ability on fraud detection. This study uses total sampling with 80 samples obtained from the all of auditor at BPKP West Sumatera. Data collection techniques in this study is in the form of questionnaires. Number of questionnaires returned was 42, while data analysis technique used is multiple regression analysis were processed with SPSS version 16 for Windows. The result of this research indicated that (1) knowledge component has no effect to the auditor\u27s ability on fraud detection where significant value 0,174>0,05 an