Pengaruh Tekanan Eksternal, Komitmen Manajemen, Ketidakpastian Lingkungan, Gaya Kepemimpinan, Dan Aksesibilitas Laporan Keuangan Terhadap Penerapan Transparansi Pelaporan Keuangan (Survei Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Pelalawan)

This research aims to test the influence of external pressures, environmental uncertainty, management commitment, leadership style, and accessibility of the financial statements for the application of the transparency of financial reporting. The location of this research is a unit of Work of regional Government of Pelalawan Device. The technique of collecting samples in this research is done by using a purposive sampling method with the total sample as much as 64 respondents. Types and sources of data are the primary and secondary data. Methods of data analysis done with test of normality, validity, reliability, multikolinieritas, heteroscedastisity, autocorrelation. This research hypothesis testing using multiple linear regression analysis. Test tools top of hypothesis test is a test t, F and the coefficients of determination (R2). The tools used were SPSS statistics version 20.00. The results showed that variable of external pressure (1,7%), management commitment (2,5%), environmental uncertainly (20,2%), leadership style (1%), accessibility the financial statements (9%)

Pengaruh Penyajian Laporan Keuangan Daerah dan Aksesibilitas terhadap Penggunaan Informasi Keuangan Daerah (Studi pada Provinsi Riau)

This study aims to determine examine whether the accessibility of local financial reports and presentation of them influence the usefulness of local financial information by the stakeholders. The population in this study is 580 people usefulness financial reports in Riau Provincial Government is DPRD, BPK, LSM. Samples in this study is 85 responden has already accomplish sample criterion. Data collection techniques are used by distributing questionnaires.The results showed that the effect of persentation of local financial reports on the usefulness of local financial information. This can be seen from the significant value of 0.040 < 0.05. Accessibility on the usefulness of local financial information. Evidenced by the significant value of 0.000 < 0.05.Adjusted R Square value of 0.371. this means that 37.10% of usefulness of local financial information variables can be explained by the presentation of local financial reports and accessibility. While the remainder is equal to 62.90% is explained by other variables outside the investigated.Keywords: local financial reports, accessibility, local financial informatio

Pengaruh Tindakan Supervisi, Komitmen Profesional dan Komitmen Organisasionalterhadap Kepuasan Kerja Auditor Bpkp Perwakilan Daerah Riau

The purpose of this study was to test empirically the effect of actions that supervision, professional commitment and organizational commitment on job satisfaction auditors. The population in this study is the Public Sector Auditors who worked in Various Government Agencies Prov. Riau. sample in this study consisted of Auditor Candidate totaling 18 people, numbering Executive Auditor totaled 18 people, Implementing Advanced Auditor numbered 1, Auditor Supervisor of 20 people, first auditr amounted to 4 people and young auditors and auditors of 35 people associate amounted to 14 people. The total sample in this study amounted to: 110 people. Analysis of research on the use is to use multiple linear regression equation with SPSS (Statistical Product and Service Solutions). The results showed that the supervision Based on the results of action research which is represented by the leadership and mentoring aspects significantly influence job satisfaction auditors. Supervision actions are represented by the aspect of working conditions, no significant influence on job satisfaction auditors, supervision actions represented by assignment aspects significantly influence job satisfaction auditors. Professional commitment significant effect on job satisfaction auditor at BPKP Prov. Riau. And organizational commitment has no effect on job satisfaction.Keywords: Action Supervision, Professional Commitment, Organizational Commitment and Job Satisfactio

Analisis Penilaian Kinerja Organisasi dengan Menggunakan Konsep Balanced Scorecard pada Perusahaan Daerah Air Minum (Pdam) Payakumbuh

This study aims to do and see an overview of the organizations overall performance assessment using the concept of Balanced Scorecard on Regional Water Company (PDAM) Payakumbuh, as seen from four perspectives: financial perspective, customer perspective, internal business perspective, and learning and growth perspective .The method used is the method of survey research deskriptif approach. Obtained from data collected secondary data from company financial data and reports. In addition, through the distribution of questionnaires to the 39 existing employees at the Regional Water Company (PDAM) Payakumbuh. Processing and analyzing the data using the classical assumption test after test the validity, reliability, and data analysis.From the results of research on the measurement of company performance using the Balanced Scorecard concept , the importance of performance measurement results can be said to be good financial perspective , ie from the ROI , the Current Ratio , Profit Margin , Operating Ratio . Results of performance measurement of the level of customer perspective customer acquisition , customer retention , customer profitability , and customer satisfaction levels also showed a good performance . The results of measurements of internal business perspective , namely innovation and after-sales service company , the overall performance of the company has shown good results . The measurement results of learning and growth perspective , the employee productivity and employee retention can be said enough . While the level of employee satisfaction also showed good results . While the validity of the test results on the level of employee satisfaction can be concluded that the measurement of the five characteristics , namely ( 1 ) the policy of the company, ( 2 ) motivation to work , ( 3 ) access to information and communication , ( 4 ) the physical condition of the company , and ( 5 ) work load and salaries , showed valid results . While testing the reliability test results also showed results quite reliable .Keywords : Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business, Learning and Growth Perspective

Pengaruh Penerapan Standar Akuntansi Pemerintah (Sap), Pengetahuan Pengelola dan Ketersediaan Sarana Prasarana terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Skpd di Kabupaten Kuantan Singingi)

This study aimed to test the effect of the application of accounting standards related to the government, the management of knowledge and the availability of infrastructure to the quality of the financial statements in the local government district Singingi strength. Data was collected by distributing questionnaires to the respondents. The population used in this study is a staff / staff involved in the preparation of the budget, the number of samples taken by 84 people and the samples can be processed. The data analysis technique used to test the hypothesis of the research is multiple linear regression analysis using SPSS softwareversion20.0. These results indicate two variables affect the quality of financial reports and only one variable that does not have an influence on the quality of financial reporting. Two variables that affect the application of accounting standards (SAP), and knowledge managers. While the availability of infrastructure had no effect on the quality of the financial statements.Keywords: governments application of accounting standards (SAP), knowledge managers, facility infrastructures, and quality of financial reporting

Analisis Faktor-faktor yang Mempengaruhi Kelemahan Pengendalian Intern Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Se Sumatera)

The purpose of this study is to examine the influence of economic growth, the size, local revenue and the complexity of the internal control weaknesses of local government. The dependent variable used in this study was the internal control weaknesses of local government and independent variables used in this study was economic growth, the size, local revenue and the complexity. This research use quantitative method against local government financial report in Sumatera which has been audited by BPK in 2012. The sample used in this research using purposive sampling method. The data is taken from 162 local government financial statements in Sumatera which has been audited by BPK in 2012 and selected based on criteria that has been determined, so that it is gotten 77 local government samples. The results of this research indicate that complexity have effect on the internal control weaknesses of local governmen. While the economic growth, the size and local revenue do not have effect on the internal control weaknesses of local government.Keywords: Internal Control Weakness, Economic Growth, Size, Local Revenue And Complexity

Faktor-faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan (Studi Empiris Pada Pengusaha UMKM Di Kpp Pratama Pekanbaru Senapelan)

This study aimed to examine empirically the effect caused by the variable taxpayer compliance, taxpayer understanding, income ievel, service quality and confidence in the legal system and government on the small, and Medium entrepreneurs in KPP Pratama Pekanbaru Senapelan. This study uses accidental sampling with 96 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable taxpayer compliance. Partial regression test (t test) indicates that the variables taxpayer understanding, service quality, income level and confidence in the legal system and government effect on tax compliance. The magnitude of the effect caused by the Adjusted R2 by four variables together on the dependent variable 38,8%, while the remaining 61,2% is the effect by other variables not examined in this study