Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Reputasi Kap dan Opini Auditor terhadap Timeliness Pelaporan Keuangan (Studi Empiris pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia 2011-2013)

This study aimed to examine the effect of Profitability, Liquidity, Firm Size, Public Accountant Offices Reputation and Auditors Opinions to timeliness of financial statement (Empirical Study On The company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013). The population in this study are all Companies Sector Infrastructure, Utilities and Transportation listed on the Stock Exchange. The number of sample firms 33 firms by the number of observations were 99 (33x3) observations that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The results of the study concluded, liquidity and Firm Size significantly affect to timeliness of financial reporting, while variable the Profitability, Public Accountant Offices Reputation and Auditors Opinions not have an affect to timeliness of financial reporting of company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013.Keywords: Timeliness, profitability, Liquidity, and firm size

Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Penerapan Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran, Sistem Pelaporan Kinerja Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Akip) (Study Kasus Skpd Di Prov

The research aims to examine the influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Object of this research is local government unit who worked in Riau Province. There are 60 questionnaires were sent, and all of questionnaires are returned. The sample in this study are amounted to 60 respondents, 20 in government agencies and 3 sample in each agencies. The data ware using analyzed by linear regression method and SPSS program version 20. The variables were examined are influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Each independent variables, gives the strong influence to dependent variable, it means implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system could explain the performance accountability for government agencies

Pengaruh Set Kesempatan Investasi, Profitabilitas, Kepemilikan Pemerintah, dan Fasilitas Perpajakan terhadap Tarif Pajak Efektif Perusahaan yang Terdaftar pada Kompas 100

This study was aimed to examine the effect of investment opportunity set, profitability, government ownership and tax incentive to the corporate effective tax rate listed at Kompas 100. This study used a secondary data. the sample of this study comprised of 43 companies with two years observed which were selected through purposive sampling. Data analysis for hypothesis test was done with multiple regression analysis. The result of this study give evidence that investment opportunity set and profitability have influence to the corporate effective rate at significance level 5%. While government ownership and tax incentive have not influence to the corporate effective rate at significance level 5%. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 39,1%, while the remaining 60,9% is influenced by other variables that not examined in this study.Keywords: investment opportunity set, profitability, government ownership, tax incentive and the corporate effective tax rate

Pengaruh Partisipasi Anggaran, Komitmen Organisasi dan Motivasi terhadap Kinerja Manajerial pada Bumn PTPN V Pekanbaru (Studi Kasus Kebun Tandun Bumn PTPN V Pekanbaru)

The purpose of this study was to examine the effect of budget participation, organizational commitment and motivation to managerial performance. The method used in this study BUMN PTPN V in Pekanbaru. The population in this study were all employees of PTPN V (Persero) is involved in the process of participation (propose or implement) the budget, which includes managers, heads of sections, and subordinates. The research sample is census data retrieval techniques, because the entire population sampled, namely the 65 samples. testing the quality of the data used is data validity and reliability testing. The classical assumption used is normality test, multicolinearity, and test heterokedastisitas. Model analysis used multiple linear regression was used to analyze the data to help SPSS.20.0 program. penilitian results show that budget participation significant effect on managerial performance, commitment significant effect on managerial performance and motivation have a significant effect on managerial performance

Pengaruh Good Governance, Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Pemerintah Daerah (Studi Empiris pada Pemerintah Kota Dumai)

This study aimed to examine the effect caused by the variable good governance, financial management area and financial accounting system area of local government performance of local government in Dumai. This study uses a purposive sampling method with 70 respondents. 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 17 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 local governmen performancet. Partial regression test (t test) showed that the variables good governance and financial accounting system area partially affect the variable local government performance, while the partial financial management area variables do not affect the variables local government performance. The magnitude of the effect caused by Adjusted R by three variables together against the dependent variable is 28,8%, while the remaining 71,2% is influenced by other variables not examined in this study.Keywords: good governance, financial management area, financial accounting system area, local government performance, and local government in Duma

Pengaruh TIME Pressure, Risiko Audit, Turnover Intention, Prosedur Review Dan Kontrol Kualitas Terhadap Penghentian Prematur Atas Prosedur Audit ( Studi Empiris Pada Auditor Kantor Akuntan Publik Di Pekanbaru, Padang Dan Medan)

This study aimed to examine the effect of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure. This study was conducted at the public accounting firm in Pekanbaru, Padang and Medan. The population in this study were employed who worked in the public accounting firm in Pekanbaru, Padang and Medan (34 the public accounting firm). The sampling method used in this study is saturated sampling method. The respondent in this study is the senior auditor, junior auditor and supervisor. The sample used in this study were 102 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The logistic regression show that time pressure, audit risk, turnover intention, review procedure and quality control have an effect on premature signed off of audit procedure. The magnitude of the effect (R2) t influence of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure was 74,5%. While the remaining 25,5% is influenced by other independent variabel that are not observed in this study