PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL, LIKUIDITAS DAN KOMITE AUDIT TERHADAP KUALITAS LABA

This study aims to examine the effect of earnings growth, capital structure, liquidity and audit committeeon the quality of earnings. Population in this research are manufacturing companies listed in IndonesiaStock Exchange. Companies sampled in this study were more than 26 companies with the observationperiod of the years 2009-2011 in order to obtain observational data as much as 78. Testing and analysisof data using multiple regression with SPSS 16.0. Hypothesis testing results show that the capitalstructure, liquidity and audit committee affects the quality of earnings. While profit growth does not affectthe quality of earnings

DETERMINASI KINERJA KEUANGAN UMKM DI KABUPATEN BENGKALIS PADA MASA PANDEMI COVID 19: DETERMINATION OF THE FINANCIAL PERFORMANCE OF MSMEs IN BENGKALIS DISTRICT DURING THE COVID-19 PANDEMIC

The Covid 19 pandemic has had an impact on MSMEs. This study aims to determine and examine the effect of Equity Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME financial performance. This research was conducted in Bengkalis Regency. The sample used in this study were 100 respondents of MSMEs registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Bengkalis Regency with a random sampling technique. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26The results of this study indicate that Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit have a significant influence on MSME financial performance in Bengkalis Regenc

Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spritual, dan Kecerdasan Sosial terhadap Pemahaman Akuntansi

This research aims to know Empirically emotional quotient influence, the intelligence intellectuals, intelligence and spiritual intelligence to understanding accounting. This research data collection for using questionnaires . Questionnaire distributed, at 4 Universities that are in Pekanbaru, Riau University , University of Islam, Universitas Islam Negeri Riau Suska Riau, and University of Yellow Lancang, with the number of respondents each of them as much as 50 respondents every University. Based on the result to disseminate kuesionir collected sebanyak 132 questionnaires that can be processed. Data analysis done by using computer programs that help SPSS (Statistical Package For Social Science) Versi. 0.17 . A tool for analysis that used in this research multiple regression analysis is a double.Results of the study showed that the emotional quotient, the intelligence intellectuals, the intelligence and spiritual intelligence social influence on the understanding accounting. With the significant emotional quotient 0,000, intellectual 0,000, intelligence spiritual 0,029 and 0,000 social intelligence. The alpha of 0.05 . The R Square of 0.97 which means 97% independent software vendors variables affect the interplay between, while the rest of 3.0 percent is influenced by other factors outside this discussion such as teenage learning, attending seminars, training and also activities outside class, etc.Keywords : Emotional Quotient. Intellectual, the intelligence Spiritual, intelligence , understanding Accounting

The Comparative Analysis of Personality and Beliefs About Knowledge Towards Academic Performance at Three Levels Accreditation of Universities in Indonesia : Evidence from Accounting Students in Indonesia

The development of the accountancy profession in Indonesia is not as fast as other Southeast Asian countries.. Accounting graduates should be able to fill in the accountancy profession but a little interested.  This problem started out of the process of accounting education  especially output of the learning process  namely Academic Performance.. The objective of the study is to investigate the comparative influence of personality and beliefs about knowledge on Academic Performance  among on accounting student in Indonesia. The participants of this research were 750 Indonesian accounting students at three level accreditation. Data were analyzed with Regression and path analysis to examine the relationship among the variables. The result showed that personality influenced the academic performance at level B accreditation and beliefs about knowledge influenced the Academic Performance at level A accreditation, and the two of independent influenced the Academic performance at level C accreditation. Furthermore, accounting students at C accreditation university has the largest influence  of personality towards Academic Performance. In the other hand, accounting students at A accreditation university has the largest influence of beliefs about knowledge towards Academic Performance . These findings will contribute to the literary education of accounting in which psychological factors required for accounting students to get academic performance best in their studies. Next when they, they were more competent, willing and interested to join the accounting profession. Keywords—Academic Performance, Personality factors, Beliefs  about knowledge, Regression Analysis, Accounting profession DOI: 10.7176/RJFA/11-6-13 Publication date:March 31st 202

FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS MANAJEMEN ASET TETAP: PERAN MODERASI SISTEM PENGENDALIAN INTERN : DETERMINANTS OF THE EFFECTIVENESS OF FIXED ASSETS MANAGEMENT: THE MODERATION ROLE OF THE INTERNAL CONTROL SYSTEM

This study aims to see and determine the direct influence of the factors that affect the effectiveness of fixed asset management: the moderating role of internal control system. The research method used in this research is quantitative. The population in this study is all Regional Apparatus Organizations (OPD) in the Rokan Hilir Regency Government, totaling 48 OPDs, there are three parts of the Apparatus Organization that serve as respondents, namely one user of goods, one administrative officer who uses goods and one person management of user goods so that the number of samples becomes 144 respondents who use Moderated Regression Analysis. The results of this study found the quality of human resources and management information systems affect the effectiveness of fixed asset management. The internal control system can strengthen the influence of the quality of human resources and management information systems on the effectiveness of fixed asset management

Pengaruh Profesionalisme Auditor, Pengetahuan Mendeteksi Kekeliruan, Pengalaman Auditor dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas Akuntan Publik (Studi Empiris Kap di Pekanbaru, Medan dan Padang)

This Study aims to examine the effect of Professionalism of auditors, the knowledge to detect errors, auditors experience and professional ethics of the materiallity level considerations of Public Accountant. The population in this study is Auditors who worked in public accounting firms in Pekanbaru City, Medan and Padang.The sampling technique using Purpossive sampling. The data of this research using primary data directly throught a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study with constant point (11.917) showed that Professionalism (0,141), Knowledge (0,298), Experience (0.729) and Professional Ethics (0,143) have effect on the Materiality Level Considerations of Public Accountant

Pengaruh Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan Daerah dan Pengendalian Internal terhadap Transparansi dan Akuntabilitas Pengelolaankeuangan Daerah Kota Dumai

This study aimed to determine the effect of regional financial statement presentation, accessibility of financial statements and internal control areas to transparency and accountability in the management of local financial statements in Dumai city. The population in this research is all working unit of regional government ( SKPD) in Dumai city which totally 34 SKPD. Samples in this study obtained by using purposive sampling method. This study uses multiple regression analysis linear with SPSS version 20.0. This study uses the classical assumption of the normality test, heterokedasity test, auto test correlation, multicollinearity test, as well as for hypothesis testing using t. This study proves that all the independent variables affect the dependent variable with a significant level (α) <0.05 and a coefficient of determination of 83.4%. Indicated that the financial statement presentation area, accessibility of financial statements and internal control areas affect transparency and accountability in the management of local financial statements amounted to 83.4% Dumai city. and 16.6% are other variables that may affect the transparency and accountability in the management of financial statements in Dumai city areas that are not included in this study

Pengaruh Independensi, Kompetensi, Motivasi, Objektivitas, Integritas, Pengalaman Kerja dan Etika terhadap Kualitas Audit Aparat Inspektorat dalam Pengawasan Keuangan Daerah ( Studi Empiris pada Inspektorat Pemerintah Kota di Sumatera Barat)

This research aims to analyze and gets empirical prove of the influence of the independence, competence, motivation, objectivity, integrity, experience and ethics to the quality of audit result inspectorate apparatus in regional financial supervision. Respondents in this research is the auditors who work in the Office of the City Government Inspectorate in West Sumatra. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of auditors that the sample of this research was 61 auditors from 5 Office of the City Government Inspectorate in West Sumatra. This research is a quantitative model with data analysis methods include validity, reliability, normality test, classical assumptions: heteroscedasticity, multicollinearity, and test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that independence, competence, objectivity, experience and ethic have effect on the quality of audit result in p0,05. Based on the total adjusted R-square results proved that the variable independence, competence, motivation, objectivity, integrity, work experience, ethics affect the quality of audits of 0,868 or 86.8%. While the remaining 13.2% is explained by other variables that are not performed in this research.Keywords: independence, motivation, objectivity, integrity, and the quality of audit resul