Pengaruh TIME Budget Pressure, Locus of Control Dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor (Studi Pada Kantor Akuntan Publik Indonesia)

This research performed at Public accountant Office (CAP) which is distributed in some province in Indonesia, with aim of the reserach is to know influence Time Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors performance which works for public accountant Office of parsial influence or simultaneously.Responden in this research is auditors at Public Accountant office which is registered in Institute Akuntan Publik Indonesia (IAPI). This research type has the character of correlational with number of sample 91 auditor from population a number of 998 inscribed CAP auditor which is random chosen within region based. Path analysis is used as a data analytical technique.Based on result of analysis it is concluded that Time Budget Pressure, Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors Performance in simultaneously. Time budget pressure has an effect to auditors performance, locus of control has a insignificant negative effect to auditors performance and dysfunctional audit behavior has an effect to auditors performance

Pengaruh Arus Kas Operasi, Belanja Modal, Dan Dividend Payout Ratio Terhadap Prediksi Laba Pada Perusahaan Yang Terdaftar Di Indeks Lq 45 Tahun 2011-2015

This study aimed to examine the effect of operating cash flow, capital expenditures, and dividend payout ratio on earnings predictions on companies listed in the LQ 45 2011-2015.Secondary data used were obtained from the financial statements published by the Indonesia Stock Exchange which is the reference center of the capital market in Indonesia. Type of study used in this study is hypothesis testing by purposive sampling method. There are 65 samples of data which is the object of research. The study's hypotheses were tested using multiple linear regression.The results of this study showed that simultaneous variable operating cash flow, capital expenditures, and dividend payout ratio affect the prediction of future earnings. Partially showed that (1) Operating cash flow significantly influence predictions of future earnings, (2) capital expenditures significantly influence predictions of future earnings, (3) dividend payout ratio significantly influence the future earnings forecast. Keywords— Operating Cash Flow, Capital Expenditure, Dividend Payout Ratio and Earnings Predictio

Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Strucutre dan Profitability terhadap Effective Tax Rate (Etr) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014)

The objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset)..Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 4 years (2011-2014). By using purposive sampling, there are 60 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis.The results of this research are capital intensity ratio, inventory intensity ratio, ownership structure, and profitability simultaneously influence on ETR. Ownership structure partially does not have affect on ETR. Partially, Capital intensity ratio and inventory intensity ratio have negative influence to ETR and profitability has positive influence on ETR

Persepsi Auditor Terhadap Penghentian Prematur (Premature Sign Off) Atas Prosedur Audit Yang Dikaitkan Dengan TIME Budget Pressure (Studi Pada Auditor Pemerintah Di Kota Banda Aceh)

This study is aimed to knowing the sequence of audit procedure which most often signed off in time pressure condition. Samples were selected by using random sampling method. From 119 questionnaires that have been distributed, there were 61 questionnaires returned and these were used as the research samples. This study was analyzed by using Friedman test to determinated the priority of discontinued audit procedures. The result of this research indicates that there are priority sequence of discontinued audit prosedure in time pressure condition by governmental auditor in Banda Aceh. The most audit prosedure which often to be left is understanding business's client. Then the following of sequence audit prosedure are control prosedure on on-line transaction aplication system, Confirmation, Reduced in samples, Internal auditor judgement, Subtantive test, Client internal control judgment, analitical prosedures, using management representative and audit prosedure which seldom to be left is physical examination. The sugest of next research is to study at difference location and the classification of auditor based on how long time they have been work as auditor, so we can compare the auditor behavior between senior and junior auditor

Pengaruh Asset Turnover, Current Ratio, Debt to Equity Ratio, Dan Ukuran Perusahaan Terhadap Terjadinya Underpricing Saham Pada Perusahaan Di Pasar Penawaran Saham Perdana Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014

The purpose of this research is to examine the influence of asset turnover, current ratio, debt to equity ratio, and company size on that occurs on initial public offering. Sampling techniques used in this research is purposive sampling with criterions companies listed in Indonesia Stock Exchange (IDX) that cinducted IPO during period 2010-2014, outside financial company sector, companies that underpriced, and companies which, have complete information. By those criterions, 71 companies were obtained as samples. The result of this research show that asset turnover, current ratio, debt to equity ratio, and company size silmutaneously influence to underpricing. Partially asset turnover has negative influence to underpiricing, current ratio has negative influence to underpricing, debt to equity ratio has positive influence to underpricing, and company size has negative influence to underpricing. Keywords— Underpricing, Asset Turnover, Current Ratio, Debt To Equity Ratio, and Company Siz

Pengaruh Kompetensi Desa, Partisipasi Masyarakat dan Pemanfaatan Teknologi Informasi terhadap Pengelolaan Keuangan Desa

Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa.   Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa