Pengaruh Locus Of Contol, Komitmen Organisasi, Kinerja Auditor, dan Turnover Intention terhadap Perilaku Menyimpang dalam Audit (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru dan Padang)

This study aimed to examine the effect of locus of control on dysfunctional audit, the effect of organization commitment on dysfunctional audit, the effect of performance on dysfunctional audit and the effect of turnover intention on dysfunctional audit. The object of this research is independent auditors in Pekanbaru and Padang. Methods of data collection used in this research is a method of questioner. From 72 questioners distributed, returned was 62 questioners, but only 59 respondents who fill out the questioner and the method of selecting a sample using. Data analysis conducted with multiple regression model with help of software SPSS version 17.0. The result provide that locus of control, performance, and turnover intention has significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and Padang. While organization commitment do not has a significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and padang.Keywords : Locus of control, organization commitment, performance, turnover intention and dysfunctional audit

Analisis Pengaruh Laba Bersih, Arus Kas Operasi, Pembayaran Dividen Kas Sebelumnya, dan Quick Ratio terhadap Dividen Kas pada Perusahaan Lq-45 yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013

The objective of this research is to examine and analyze the influence of the net income, operating cash flow, previous cash dividend payment, and quick ratio toward cash dividend at the LQ-45 corporations listed in the Indonesia Stock Exchange 2011-2013. The Population in this research are LQ-45 corporations which are listed at the Stock Exchange during 2011-2013. Based on purposive sampling method obtained that the 22 companies which are used as the samples in this research. The examination is conducted using multiple linear regression method of processing data with SPSS version 17. The results showed that the variables of net income and previous cash dividend payment have a significant influence toward cash dividend, while the independent variables operating cash flow and quick ratio have no significant influence toward cash dividend.Keywords: Net Income, Cash, Dividend Payment, and Quick Rati

Hubungan Skeptisme Profesional Auditor, Situasi Audit, Etika, Pengalaman Audit, Pengetahuan Mendeteksi Kekeliruan dengan Pertimbangan Tingkat Materialitas ( pada Kantor Akuntan Publik Se-sumatera)

This study examined the relationship of professional skepticism audit, audit situation, ethics, audit experience, and knowledge to detect errors in consideration of the level of materiality. The study employs a field experiment involving auditors who worked on the Public Accounting Firm (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2013 Se-Sumatra. Data were obtained through questionnaires and based on pre-defined criteria there are 80 questionnaires can be used. Methods of data analysis in this study is the multiple linear regression with SPSS version 17.0. Results of regression testing (ttest) showed that the auditor's professional skepticism, audit situation, and ethical considerations have a significant relationship with the level of materiality while auditing experience and knowledge to detect mistakes not have a significant relationship with the level of materiality considerations on Public Accounting Firm (KAP) Se -Sumatra. The amount of R Square (R2) of 0.454 gives the sense that the rate of 45.40% materiality considerations professional skepticism can be explained by the audit, the audit situation, ethics, audit experience and knowledge to detect errors while 54.60% can be explained by other variables

Pengaruh Gangguan Pribadi, Gangguan Ekstern dan Gangguan Organisasi terhadap Independensi Auditor pada Inspektorat Provinsi Riau

This research aims to invetigate the effect of personal disturbance, externaldisturbance and organizationaldisturbance on the the auditors' independence inInspectorate Riau Province. This study is population. While responden is consisted by the fourty inspectorate officers in Inspectorate Riau Province. The data was collected by distributing quetionnaires which isgiven to 40repondents, but only 39 (97.5%) respondents who fill out the questionnaires completely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. Based on t test results partially be known that the results of t test for variables personal disturbancewas significantly on auditor independence wich t hitung>t table,t test for variables externaldisturbance was significantly to auditors independence and t test for variables organizational disturbance also have significant effect on auditor's independence. The magnitude of the effect caused by Adjusted R2 by three variables together against the dependent variable 69,9%, while the remaining 30,1% is influenced by other variables not examined in this study

Pengaruh Komisaris Independen, Komite Audit, Leverage, Pergantian Auditor, Dan Spesialisasi Industri Auditor Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2010-2013)

This study aimed to determine the influence of independent commissioners, audit committ, leverage, auditor switching and auditor industry specialization on the integrity of the financial report. Independent variables used in this study are independent commissioners, audit commite, leverage, auditor switching and auditor industry specialization, while the dependent variable in this study is the integrity of the financial report are measured using conservatism index (C-Score). Populations used in this study is manufacture companies listed on IDX 2010-2013, where the total population is used by 14 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 56 (14x4). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables independent commissioners, audit committ, leverage, auditor switching which has a significant influence on integrity of the financial report, while the auditor industry specialization variables did not significantly affect the integrity of the financial report

Pengaruh Partisipasi Anggaran,peran Kuasa Pengguna Anggaran,kejelasan Sasaran Anggaran di Moderasi oleh Budaya Organisasi terhadap Kinerja Aparatur Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru)

This Study aims to identify and analyze the effect of budgetery participation,the role of authority of the budget user,clarity of budget goal.organizational culture as moderating variabel on the regional government performance.primary data were collected using a survey of civil servant (PNS) in 32 work units (SKPD) Pekanbaru city government consisting of 96 people head on education public and employment head section and sub-section .the sampling technique used purposive sampling,analysis of the data in this study using multiplelinear regression analysis by using spss version 20.0 The result of this study show that organizational culture as moderating variabel has no effect relation the role of authority of the budget user and the regional government performance

Pengaruh Partisipasi Penyusunan Anggaran, Kualitas Sumber Daya Manusia, dan Penerapan Sistem Akuntansi terhadap Kinerja Satuan Kerja Perangkat Daerah (Skpd). (Studi Empiris pada Kabupaten Rokan Hulu)

The study aimed at finding out the effect of: (1) budgeting participation on the performances SKPD, (2) human resources quality on the performances SKPD, (3) the implementation of accounting information system on the performances SKPD, and (4) budgeting participation, human resources quality, and the implementation of accounting information system on performances SKPD. The study was conducted at the Local Government working unti devices in Rokan Hulu, made based on a quantitative, since the data obtained were in a form of figures. The samples were selected based on a purposive sampling technique by involving 80 respondents. These results indicate that the participation budgeting significant effect on the performance of SKPD because thitung 2.316> 1.000 ttabel with significant value of 0.023, significantly influence the quality of human resources SKPD performance because thitung 2.053> 1,000 ttabel with significant value 0.013, and Application of Accounting System significantly affect the performance of SKPD because thitung 5.263> 1.000 ttabel with significant value 0.00.The results provide evidence that the Budgetary Effects of Participation, Quality of Human Resources and Accounting System Implementation significant effect on SKPD Performance Against Rokan Hulu through multiple correlation coefficient (R) of 0.836 and a very strong relationshipKeywords: Participation,Budget,Quality,Accounting and Performanc

Analisis Komparatif Prediksi Kebangkrutan Denganmodel Ohlson, Springate, Zmijewski, dan Grover pada Perusahaan Konstruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia

This study purpose to determine the bankrupcty prediction model is most suitable for use in its application to construction and building companies in Indonesia, by comparing four financial distress prediction model, the model of Ohlson, Springate, Zmijewski and Grover. Comparisons were made by analyzing the accuracy of each model. The data used in the form of annual financial statements published by the company on the Indonesian Stock Exchange website. The sample used is a construction and building company in Indonesia listed on the Stock Exchange during the years 2009-2013. The sampling technique is purposive sampling with a total sample obtained by 5 companies. The results showed that the most accurate model is the model Springate, Zmijewski, and Grover with accuracy level 100%.Keywords: Bankruptcy, Predictions Models, and Financial Ratio