Analisis Pengaruh Pelaksanaan Supervisi terhadap Kepuasan Kerja Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Kantor Perwakilan Propinsi Riau

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai analisis pengaruh pelaksanaan supervisi terhadap kepuasan kerja auditor Badan Pengawas Keuangan dan Pembangunan (BPKP) Kantor Perwakilan Propinsi Riau. Pengambilan sampel dilakukan dengan menggunakan metode cross section data, yaitu data yang dikumpulkan pada satu waktu tertentu. Hal ini dilaksanakan dengan mengirimkan kuesioner untuk dijawab secara langsung. Berdasarkan hasil kuesioner yang diterima kembali, maka terdapat 40 kuesioner dapat diolah Data yang diperoleh dianalisis dengan regresi berganda (multiple regression) dengan menggunakan program SPSS (Statistical Product Service Solution) Versi 17.Hasil penelitian ini menunjukkan bahwa aspek kondisi kerja sebagai salah satu variabeldari pelaksanaan supervise herpangaruh signifikan terhadap kepuasan kerja auditor Badan Pengawasan Keuangan dan Pembabimgan (BPKP) Kantor Perwakilan PropinsiRiau. Sedangkan aspek kepemimpinan dan mentoring, serta aspek penugasan tidak menunjukkan pengaruh signifikan terhadap kepuasan kerja auditor Badan Pengawasan Keuangan dan Pembabimgan (BPKP) Kantor Perwakilan Propinsi Riau

Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Se Sumatera)

The purpose of this research is to research the influence of competency level,auditor independency and profosionalism to the audit quality. Competency,independency and profosionalism are three characteristics that must be have bythe auditor.The population of this research is an external auditor. The sample that isresearched is auditor who works in public accounting that domiciled inSumatera.There are 163 questionnaires being spread. The returned questionnaireare 89. this research is used result test double regression linear, they are t testand F test.This research gives empirical research to support the competency influence,independency, profesionalism auditor to the audit quality partially andsimultaneously.Kata Kunci : Audit quality, competency, independency, profesionalis

Faktor-faktor Penentu Dana Pihak Ketiga Bank Umum Syariah di Indonesia Tahun 2010-2017

Perkembangan dana pihak ketiga (DPK) Bank Umum Syariah (BUS) cenderung meningkat setiap tahun. Peningkatan ini diharapkan relevan dengan peningkatan kinerja keuangan USAhanya. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi dana pihak ketiga Bank Umum Syariah di Indonesia pada tahun 2010-2017. Metode analisis data menggunakan data panel dengan Random Effect Model (REM). Metode ini dipilih sebagai model terbaik berdasarkan Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier. Data penelitian ini terdiri atas time series sebanyak 8 tahun dan cross section sebanyak 10 BUS. Sumber data penelitian diperoleh dari Bank Indonesia (BI) dan Otoritas Jasa Keuangan (OJK). Variabel independen dalam penelitian ini adalah bagi hasil, biaya promosi, dan jumlah kantor layanan. Hasil penelitian ini menunjukkan bahwa selama periode penelitian bagi hasil, jumlah kantor layanan, dan biaya promosi berpengaruh positif dan signifikan terhadap DPK BUS. Selain itu, hasil uji koefisien determinasi (R2) yaitu sebesar 0.869811. Hal tersebut menunjukkan bahwa sebesar 86.9811% variasi variabel dependen dijelaskan oleh variasi variabel independen. Untuk itu, BUS dapat mengkaji ulang penetapan tingkat bagi hasil, biaya promosi dan jumlah kantor layanan untuk mendorong capaian dana pihak ketiga secara progresif

Analisis Perbedaan Tingkat Pemahaman Wajib Pajak Badan dan Fiskus terhadap Pengetahuan Umum Perpajakan, Akuntansi Pajak, Perencanaan dan Penggelapan Pajak di Kpp Madya Batam

This study analyzes the level of understanding of the corporate taxpayer and the tax authorities on tax planning and tax evasion in the city of Batam. This study aims to determine how well the level of understanding of the corporate taxpayer and the tax authorities to the general knowledge of taxation, tax accounting, tax planning, and tax evasion. The sample in this study is the corporate taxpayer and the tax authorities who listed at KPP Madya Batam. Total processed questionnaires consisting of as many as 71 tax corporate and 20 tax authorities. Processing data using the Independent T-test. The results prove that there is no a significant difference in understanding of the general knowledge of taxation between the taxpayer and the tax authorities, but there is a significant difference in understanding of the tax accounting, tax planning and tax evasion. Level of understanding of the difference is due to the educational background, training followed, and work experience.Keywords: taxpayer, knowledge, planning, and evasion

Pengaruh Locus Of Control, Komitmen Organisasi, Kinerja Auditor, Time Budget Pressure, dan Etika Audit terhadap Perilaku Disfungsional Audit (Studi Empiris pada Kantor Akuntan Publik di Provinsi Sumatera Barat, Sumatera Utara dan Riau)

This research aimed to examine the effect Locus Of Control,Organizational Commitment, Performance Auditor, Time Budget Pressure, And Audit Ethics To Dysfunctional Audit Behavior. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, and Medan. The method of collecting data in the research was survey method with the distributing questionnaires. The data usage in this research was primary data collecting through the questionnaires. The questionnaires processed were totaled as many as 50 questionnaires from 80 questionnaires diffused. According to thedata quality consisted of he reliability test , validity test, the and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately use as an indicator.The result of this research indicated that the audit locus of control variable, performance auditor, time budget pressure, and Audit Ethics have influence to dysfunctional audit behavior. Whilst the organizational Commitment variable dont have influence to dysfunctional audit behavior.Keywords : Commitment, Performance, Auditor, Ethics and Behavio

The Use of DNA Microsatellite Markers for Genetic Diversity Identification of Soybean (Glycine max (L) Meriil.) as a Supplementary Method in Reference Collections Management

Large number of new soybean varieties are mostly derived from crosses of elite genotypes resulted ina narrowing of both the genetic diversity and the phylogenetic relationship between soybean varieties. Thus,discrimination among soybean varieties is becoming more diffi cult, especially when morphological traits wereapplied. In Plant Variety Protection (PVP) system, new varieties of soybeans including granted PVP right, localand breeding varieties registered in PVP offi ce were frequently increased, implicate on increasingly the numberof soybean varieties collections. To assist the management of varieties collections, a standard fi ngerprinting datais further needed. In comparison to the management of plant collection in the fi eld, molecular marker systemswhich are rapid, reliable, informative and relatively simple are continually sought for practical applications ingermplasm conservation, management and enhancement. This study aimed to identify the genetic diversity andphylogenetic relationship of soybean varieties that have earned PVP Right as well as local varieties and breedingvarieties registered in the PVP offi ce using microsatellite or simple sequence repeats (SSR) markers.This study was conducted in Molecular Biology laboratory, Indonesian Center for Agricultural Biotechnologyand Genetic Resources Research and Development (ICABIOGRAD) Bogor, from February to May 2013. The datawere analyzed using the genetic analysis package NTSYSpc 2.02i and PowerMarker V3.25. The result showed arelatively narrow genetic diversity among 45 varieties of soybean analyzed in present study which were indicatedby the small number of genotypes and total number of alleles (NA), and the low value of gene diversity and PICvalues (<0.75). Cluster analysis showed that the grouping varieties are not related to morphological characters butrelated to phylogeny relationship between varieties. Despite the group of varieties were not clustered in accordancewith morphological characteristics, SSR marker can be a powerful tool for discriminating varieties, so that it couldbe useful for initial varieties identity in conjunction with genetic diversity analysis

Profil Rasio Koleterol Ldl dan Hdl pada Pasien Stroke di Bagian Saraf RSUD Arifin Achmad Provinsi Riau Periode Januari Sampai Desember 2012

Dyslipidemia is one of an important stroke risk factor. This case would be strengthened if there are other risk factors for stroke. One form of dyslipidemia is high of LDL and HDL cholesterol ratio causes atherosclerosis. The purpose of this research was to know the profile of LDL and HDL cholesterol ratio in stroke patients in Neurology Department Arifin Achmad General Hospital of Riau Province during January – December 2012. This was a descriptive retrospective study. Data is used about 95 medical record of stroke patients. The LDL and HDL cholesterol levels of patients were classified based on the NCEP ATP III classification. Data obtained from this study is that stroke patients have optimal LDL cholesterol (9,47%), above optimal (15,79%), borderline high (26,31%), high (24,21%, very high (24,21%). Low HDL cholesterol (50,53%), moderate (44,21%), and high (5,27%). LDL and HDL cholesterol ratio of 3,5 (60%). The result of this study indicate that the majority of stroke patients had LDL and HDL cholesterol ratio of >3,5

Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Kabupaten Indragiri Hulu

Budget (budget) is based approach to performance, which is a budget system that promotes the achievement of the work or the output of the cost allocation plan or the specified input. Based approach to performance, budgets prepared to be at a certain target to be achieved in one fiscal year. The purpose and this study was to examine the effect on the performance characteristics of the budget objectives of local government officials in IndragiriHulu.The population in this study is that local government officials under the Regional Secretary Indragiri Hulu, namely offices located in Indragiri Hulu, amounting to 15 offices and a total sample of 60 respondents. The sampling technique in this research is purposive sampling technique to sample the selection of certain considerations, these considerations are based on interests or research objectives of this study was to test the hypothesis using multiple linear regression analysis. The independent variable in this study is the participation of the budget, the budget goal clarity, feedback budgets, budget evaluation, and difficulty budgetary purposes. While the dependent variable is the performance of local government officials. Based on the results of the calculation of the value of coefficient of determination (R2) obtained value of R Square of 0532. This shows that the influence of the independent variables simultaneously on the dependent variable is equal to 53.2%, while the remaining 46.8% is influenced by other variables that are not included in this study. Hypothesis testing results show that the variable budget participation, feedback budgets, budget evaluation, and difficulty budgetary purposes signikan effect on performance variables. While the budget goal clarity variables no significant effect on performance variables.Keywords: Participation budget, budget goal clarity, feedback budgets, budget evaluation, difficulty budgetary purposes, the performance of local government officials