Pengaruh Kompetensi Sumber Daya Manusia (SDM) Dan Sistem Akuntansi Keuangan Daerah (Sakd) Terhadap Efektivitas Pengelolaan Keuangan Daerah Dengan Pengaruh Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Empiris Pada Satuan Kerja P

The purpose of this study was to analyze the influence of knowledge, the effectiveness of the tax system, the service tax authorities to corporate taxpayers in meeting their financial obligations to the consciousness as a moderating variable. The population that will be used in this research are corporate taxpayers listed in KPP Madya Pekanbaru. Determination of the sample in this study using convinience sampling is a generic term that includes a variety breadth of respondent selection procedures. The sample in this study are corporate taxpayers listed in KPP Madya Pekanbaru who were represented by staff accounting, tax administration staff, the administrative staff of financial, accounting manager, manager of finance and accounting and tax supervisor totaling 100 people. The data analysis used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that knowledge, the effectiveness of the tax system, the service tax authorities significant effect on the obligation to pay taxes, awareness moderate the relationship between knowledge of the obligation to pay the tax in KPP Madya Pekanbaru. While awareness is not moderate the relationship between the effectiveness of the tax system and the tax authorities of the obligation to pay service tax at KPP Madya Pekanbaru

Faktor-faktor yang Mempengaruhi Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) pada Perguruan Tinggi di Pekanbaru

This study aims to examine and explain the influence of career motivation, qualities motivation, economic motivation and social motivation on student interest in accounting to follow the accounting profession education. The population in this study is accounting students of Riau University, UIN SUSKA and Islamic Riau University, with a sample of 95 people from the economic faculty of the accounting students of Riau university, UIN SUSKA and Islamic Riau University forces in 2009 and 2010. Sampling was based on a purposive sampling method. The data of this study then processed using multiple regression method through the application of SPSS 20 statistical. The result of this study indicate that career motivation, qualities motivation and economic motivation significantly affect student interest in accounting for follow the accounting profession education. While social motivation does not affect the interest of accounting students to follow the accounting profession education. The determination of the coefficient (R square) in this study was 0,269. This figure shows that 26,9% student interest in accounting are influenced by career motivation, qualities motivation, economic motivation and social motivation. while the remaining 73.1 % explained by other variable.Keywords: career motivation, qualities motivation, economic motivation, social motivation,student interest in ccounting to follow the accounting profession education

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

Pengaruh Profesional Judgement, Pengalaman, Keahlian, Pengetahuan Akuntansi dan Audit Serta Skeptisme Auditor terhadap Ketepatan Pemberian Opini Auditor

This study was examining the influence of Profesional judgement, Experience, expertise, knowledge of accounting and auditing, auditor\u27s professionalism scepticism and the accuracy of audit opinion. Respondents in this study were auditors who worked for the Public Accounting Firm in Palembang, Medan, Pekanbaru. The number of auditor involved in this study were 67 auditors from 14 Public Accounting Firm in Jakarta. The method of determining the sample was using purposive sampling method, while the data processing methods used by researcher was the multiple regression analysis. The result shows that Profesional Judgement, Experience and expertise did not have significantly influence to the accuracy of audit opinion, whereas knowledge of accounting and auditing, and auditor\u27s professionalism scepticism had significantly and positively influence to the accuracy of audit opinion

Pengaruh Pengetahuan Mendeteksi Kekeliruan dan Etika Profesi terhadap Kualitas Audit dengan Pertimbangan Tingkat Materialitas sebagai Variabel Intervening (Studi Empiris pada Kantor Akuntan Publik Se Sumatera)

This study is aimed at analyzing the effect of knowledge to detect errors and professional ethics toward consideration of materiality level as well as audit quality, to analyze consideration of materiality level as variable which mediate the effect of knowledge to detect errors and professionalal ethics toward the quality of audit. The study was conducted in Public Accountant Office in Sumatera. There are 108 questioner that have been given to the Public Accountant Office in Sumatera trough questionnaires. The data collecting method used is questionnaire which is sent by mail (mail survey) which is called primary data. Data quality is tested by validity and reliability test. Classic assumption tests used are normality, hetericedasticity, multicolinierity, and autocorrelation. Hypotesis test is done by path line and T-test. The Methods of data analysis in this study is use multiple linear regression with SPSS version 17.0. Validity and reliability test result show that knowledge to detect errors, professional ethics, consideration of materiality level and quality of audit are declare valid. Classic assumption test show all data regression used gas been passed from normality test, heterocedasticity, multicolinierity test and autocorrelation test. The result of path line analysis indicates that the knowledge to detect errors and professional ethics does not directly affect the quality of audit, but is mediated by the consideration of materiality level.Keywords: Knowledge, Ethics, Materiality, and Qualit