Analisis Aspek Fundamental dan Psikologis terhadap Perubahan Kurs Valas di Indonesia Periode 2004 2012

Exchange rate stability is one important factor in keeping the economy, because the exchange rate is a representation of the international financial and economic conditions. For the stability of the exchange rate must be obtained, maintained and attempted to obtain a stronger exchange rate to shocks. Especially since the introduction of free-floating exchange rate system in Indonesia, where the determination of the Indonesia exchange rate against foreign currencies left entirely to the market mechanism that giving more opportunities for market participant to speculate that impact in fluctuating exchange rate prediction becomes difficult to predict. The main problem in this research is how the fundamental factors which consists of inflation (INF), interest rate (SBI), GDP, money supply (JUB), current account (CA), the capital account (CFA), external debt and speculation that psychological factors and interventions affect the exchange rate changes. While the purpose of this study is to get empirical evidence of fundamental and psychological factors influence the rate changes. The data used in the form of secondary data obtained from several central banks. Data collected from the period 2004 Q1 to 2012 Q4. Based on purposive sampling technique, chosen to be analyzed is 3 rate, USD / GBP, JPY / USD and AUD / USD. In this study, data analysis was conducted using OLS and variance ARCH GARCH models Based on the research results, it was concluded all of the variables used in this study affect in three exchange rate sample that was studied, except for a variable money supply that does not affect the exchange rate of JPY / USD. It can be caused by actors who tend to pay attention to forex technical analysis and forex psychological. Based on the technical analysis of the movement of JPY / USD exchange rate movements rely heavily on USD / IDR, in addition to the fundamentals of money supply by simply giving effect indirectly through inflation and interest rates. The total effect of all variables on each exchange rate amounted to 47%, 41% and 43% while about 66% are caused by other variables outside of this study.Kata Kunci : Exchange rate, inflation, SI, GDP, JUB, ED, CA,

Pengaruh Tata Kelola Pemerintahan, Efektivitas Pengendalian Internal, dan Peran Auditor Internal terhadap Tingkat Kecurangan (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kuantan Singingi)

The purpose of this study is to examine the effect of good governance,internal control effectiveness and the role of the internal auditor on the level of fraud.The population of this study were employees who worked in government agencies (27, agencies) in Kuantan Singingi regency. The sampling method used in this study is purposive sampling method. The data then analysed by using SPSS 18 software.The results prove that the effectiveness of internal controls and the role of internal auditors affect the level of fraud incidents. The magnitude of the effect (R2) of the good governance, effectiveness of internal control, and the role of the internal auditor on the level of fraud was 25,7%. While the remaining 74.3% is influenced by other variables.Keyword: good governance, internal control effectiveness, the role of the internal auditor, the level of fraud

Analisis Biaya pada Perguruan Tinggi Politeknik sebagai Dasar Penentuan Biaya Per Mahasiswa (Unit Cost): Studi Kasus Politeknik Caltex Riau

Politeknik Caltex Riau (PCR) is one of the private educational institutions, where income from student tuition fees is the main income to run its operations. Therefore, it is very important for PCR to conduct an analysis of the cost per student per semester. It can be used as a basis for determining the fees to be paid by each student every semester and can maintain the competitiveness of each department with other private educational institutions. The aims of this study are to determine how much the unit cost per student and how much student from engineering and social department has to pay. PCR Cost analysis is performed by using the Time-Driven Activity Based Costing (TDABC) approach to allocate the cost from supporting departments to the main departments and then allocate costs to cost objects such as students. The results show that tuition fee per student of engineering departments is higher than the social department. There are five engineering departments: Electronics, Computer, Mechatronics, Telecommunications and Information Systems where the student tuition fee is smaller than the unit cost given. Thus, in order to cover the unit cost and maintain the quality and competitiveness, PCR should recalculated the unit cost per student to set reasonable tuition fee

Pengaruh Pengawasan Intern, Sistem Anggaran Berbasis Kinerja dan Sistem Informasi Pengelolaan Keuangan Daerah terhadap Kinerja Satuan Kerja Perangkat Daerah (Studi Empiris pada Skpd Kabupaten Rokan Hulu)

This study aimed to examine the influence of the internal control, performance based budgeting system, financial management information system on SKPD performance. The population in this study were employed who worked in the SKPD Kabupaten Rokan Hulu (27 government agencies). The sampling method used in this study is proportioned stratified random sampling method. The respondent in this study is the employee Eselon III and Eselon IV SKPD. The sample used in this study were 108 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that theinternal control, performance based budgeting system, financial management information system has significantly effect on SKPD performence. The magnitude of the effect (R2) the internal control, performance based budgeting system, financial management information system, the performance of SKPD was ,45,7%. While the remaining 54,3% is influenced by other independent variabel that are not observed in this study

Efektivitas Ombudsman Republik Indonesia Perwakilan Provinsi Riau dalam Menyelesaikan Laporan Masyarakat Dibidang Pelayanan Publik Berdasarkan Undang-undang Nomor 37 Tahun 2009 Tentang Ombudsman Republik Indonesia di Provinsi Riau Tahun 2013-2014

Supervision of public service performed by internal and external supervisory. according to article 35 item 2 of Act No. 25 of 2009 on Public Service can be done through oversight by the Ombudsman of the Republic of Indonesia in accordance with the legislation. The Ombudsman of the Republic of Indonesia's Riau Province Representative tasked to oversee the implementation of public service in the province of Riau. In this case the effectiveness of the Ombudsman of theRepublic of Indonesia Riau Provincial Legislative need to be assessed in order to realize the objectives of supervision. But in terms of performing the duties and functions of its Ombudsman of the Republic of Indonesia Representative Riau province there are still some obstacles include the lack of human resources, lack of funds, supporting facilities still need to be added in order to support the execution of their duties and functions, as well as the existence of the existence of the Ombudsman of the Republic of Indonesia Representatives of the province of Riau still less among the people. this is what causes his old settlement process and also menghambatan public reports of its operation in the field of prevention.From the research, it can be concluded there are still some tasks Ombudsman of the Republic of Indonesia Representative Riau province that still has not run equally effective, this is due to his existing barriers include the lack of human resources, limited funds, a lack of facilities to support the performance of the Ombudsman of the Republic of Indonesia Representative Riau province, there is still a lack of existence of the existence of the Ombudsman of the Republic of Indonesia Representative Riau Province. To the suggestion of the authors namely the need for additional human resources, an increase in funding, additional support facilities, and the need for socialization evenly in every city / regency in Riau province related to the existence of the Ombudsman of the Republic of Indonesia Representative Riau Province

Pengaruh Role Conflict, Role Ambiguity, Self-efficacy, Sensitivitas Etika Profesi terhadap Kinerja Auditor dengan Emotional Quotient sebagai Variabel Moderating (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan)

This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and moderate regression analysis. The result shows that the role conflict, role ambiguity, negatively and significantly influence auditor performance. Self-efficacy and sensitivity of professional ethic positively and significantly influence auditor performance. Emotional quotient can be a moderating variable to role conflict, self-efficacy, sensitivity of professional ethics, but it cannot be a moderating variable for role ambiguity.Keywords: role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, emotional quotient, auditor performanc

Pengaruh Sistem Pengendalian Internal, Sumber Daya Manusia Bidang Akuntansi, dan Pemanfaatan Teknologi Informasi terhadap Keterandalan Laporan Keuangan Skpd (Studi Persepsian Skpd Se Kabupaten Agam)

This research aims to examine the effect of internal control system, human resources on accounting division, information technology utilization to reliability of financial statements. This research was opinion research, population of this research was SKPDs accounting staff. Sampling method used was puposive sampling method. Statistical method to test the hypothesis was multiply regression using software SPSS 20. The result of this research showed internal control system and human resources on accounting division effects the reliability of financial statements but the information technology utilization was not effect the reliability of financial statements. The magnitude (R2) of internal control system, human resources on accounting division, and information technology to reliability of financial statements was 46,4 % and the remaining 53,6% effected by other variable.Keywords: internal control, human resources, information technology, and financial statement

Pengaruh Pengetahuan terhadap Audit Judgement dengan Kompleksitas Tugas dan Independensi sebagai Variabel Moderating (Studi pada Akuntan Publik di KAP Wilayah Sumatera)

The purpose of this study was to examine the effect of auditors knowledge on the audit judgement with the complexity of the task and independency as a moderating variable. The population of this study were auditors who worked in Public Accountant Office in Sumatera region. This study used purposive sampling method and used SPSS 20 software to analize the data. The results prove that knowledge of auditor affect the audit judgement. This study also found that the interaction between complexity of the task and knowledge and the interaction between independency and knowledge have an effect on the auditors judgment. The magnitude of the effect (R2) of the auditor knowledge, complexity of the task and independency on the audit judgement was 77%. While the remaining 23% is influenced by other variables.Keywords: auditors knowledge, complexity of the task, independency, audit judgement