Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spritual, dan Kecerdasan Sosial terhadap Pemahaman Akuntansi

This research aims to know Empirically emotional quotient influence, the intelligence intellectuals, intelligence and spiritual intelligence to understanding accounting. This research data collection for using questionnaires . Questionnaire distributed, at 4 Universities that are in Pekanbaru, Riau University , University of Islam, Universitas Islam Negeri Riau Suska Riau, and University of Yellow Lancang, with the number of respondents each of them as much as 50 respondents every University. Based on the result to disseminate kuesionir collected sebanyak 132 questionnaires that can be processed. Data analysis done by using computer programs that help SPSS (Statistical Package For Social Science) Versi. 0.17 . A tool for analysis that used in this research multiple regression analysis is a double.Results of the study showed that the emotional quotient, the intelligence intellectuals, the intelligence and spiritual intelligence social influence on the understanding accounting. With the significant emotional quotient 0,000, intellectual 0,000, intelligence spiritual 0,029 and 0,000 social intelligence. The alpha of 0.05 . The R Square of 0.97 which means 97% independent software vendors variables affect the interplay between, while the rest of 3.0 percent is influenced by other factors outside this discussion such as teenage learning, attending seminars, training and also activities outside class, etc.Keywords : Emotional Quotient. Intellectual, the intelligence Spiritual, intelligence , understanding Accounting

Pengaruh Profesionalisme Auditor, Pengetahuan Mendeteksi Kekeliruan, Pengalaman Auditor dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas Akuntan Publik (Studi Empiris Kap di Pekanbaru, Medan dan Padang)

This Study aims to examine the effect of Professionalism of auditors, the knowledge to detect errors, auditors experience and professional ethics of the materiallity level considerations of Public Accountant. The population in this study is Auditors who worked in public accounting firms in Pekanbaru City, Medan and Padang.The sampling technique using Purpossive sampling. The data of this research using primary data directly throught a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study with constant point (11.917) showed that Professionalism (0,141), Knowledge (0,298), Experience (0.729) and Professional Ethics (0,143) have effect on the Materiality Level Considerations of Public Accountant

Pengaruh Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan Daerah dan Pengendalian Internal terhadap Transparansi dan Akuntabilitas Pengelolaankeuangan Daerah Kota Dumai

This study aimed to determine the effect of regional financial statement presentation, accessibility of financial statements and internal control areas to transparency and accountability in the management of local financial statements in Dumai city. The population in this research is all working unit of regional government ( SKPD) in Dumai city which totally 34 SKPD. Samples in this study obtained by using purposive sampling method. This study uses multiple regression analysis linear with SPSS version 20.0. This study uses the classical assumption of the normality test, heterokedasity test, auto test correlation, multicollinearity test, as well as for hypothesis testing using t. This study proves that all the independent variables affect the dependent variable with a significant level (α) <0.05 and a coefficient of determination of 83.4%. Indicated that the financial statement presentation area, accessibility of financial statements and internal control areas affect transparency and accountability in the management of local financial statements amounted to 83.4% Dumai city. and 16.6% are other variables that may affect the transparency and accountability in the management of financial statements in Dumai city areas that are not included in this study

Pengaruh Independensi, Kompetensi, Motivasi, Objektivitas, Integritas, Pengalaman Kerja dan Etika terhadap Kualitas Audit Aparat Inspektorat dalam Pengawasan Keuangan Daerah ( Studi Empiris pada Inspektorat Pemerintah Kota di Sumatera Barat)

This research aims to analyze and gets empirical prove of the influence of the independence, competence, motivation, objectivity, integrity, experience and ethics to the quality of audit result inspectorate apparatus in regional financial supervision. Respondents in this research is the auditors who work in the Office of the City Government Inspectorate in West Sumatra. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of auditors that the sample of this research was 61 auditors from 5 Office of the City Government Inspectorate in West Sumatra. This research is a quantitative model with data analysis methods include validity, reliability, normality test, classical assumptions: heteroscedasticity, multicollinearity, and test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that independence, competence, objectivity, experience and ethic have effect on the quality of audit result in p0,05. Based on the total adjusted R-square results proved that the variable independence, competence, motivation, objectivity, integrity, work experience, ethics affect the quality of audits of 0,868 or 86.8%. While the remaining 13.2% is explained by other variables that are not performed in this research.Keywords: independence, motivation, objectivity, integrity, and the quality of audit resul

Faktor-faktor Yang Mempengaruhi Pemberian Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2011-2013).

This study aimed to examine the effect of the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, to the administration of going concern audit opinion.The sample used in this study are manufacturing companies listed on the Stock Exchange 2011-2013. The total sample in this study using purposive sampling of 130 companies based on a sample selection criteria that companies listed on the stock exchanges of Indonesia for 2011-2013, the presentation of the financial statements at the exchange rate (USD), and having problems financial difficulties, marked by profit conditions surgery during the study period the negative of the company has experienced a net loss in 2011-2013. Data were analyzed using logistic regression (logistic regression) with the help of a computer program SPSS version 17.0.The results showed that the company's financial condition, return on assets, leverage ratio, the previous year's audit opinion, have a significant effect on the provision of going concern audit opinion

Pengaruh Likuiditas, Leverage, Profitabilitas,operating Capacity dan Biaya Agensi Manajerial terhadap Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)

This study aimed to examine the effect of liquidity, leverage, profitability, operating capacity and managerial agency cost on financial distress in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. Purposive sampling method is used as a method of sampling, in order to obtain a sample of 18 companies. Technique of analysis data used logistic regression analysis. Based on the result of the research showed that liquidity, leverage and profitability that have significant impact on the financial distress. While operating capacity and managerial agency cost do not have a significant effect on the financial distress