Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, Derajat Desentralisasi, dan Derajat Kontribusi Bumd terhadap Alokasi Belanja Modal (pada Provinsi Kepulauan Riau)

This study aimed to determine the effect of fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, and degree of BUMD contribution againts capital expenditure. The samples which are use in this research are regency/municipality of Riau Island Province that report routine the realization report of the estimate income of regional expense (APBD) on year 2007 until 2012 from Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The statistical method used to test the research hypothesis is multiple regression using SPSS 18 software. The results of this research show that fund local own revenue (PAD) has influence toward the capital expenditure, general allocation fund (DAU) has no influence toward the capital expenditure, specific allocation fund (DAK) has influence toward the capital expenditure, sharing-revenue fund (DBH) has influence toward the capital expenditure, degree of decentralization has no influence toward the capital expenditure, and the degree of BUMD contribution has influence toward the capital expenditure. Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, degree of BUMD contributio

Pengaruh Good Governance, Budaya Organisasi, Gaya Kepemimpinan, Komitmen Organisasi, Dan Pengendalian Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris- Pada Skpd Kabupaten Pelalawan)

The purpose of this study was to test the Effect of Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control on Local Government Performance (Study In SKPD of Pelalawan). The location of this research is all SKPD of Pelalawan Regency. In this study, the population used is SKPD of Pelalawan Regency. Respondents in this study is the structural officials involved in drafting the budget. In total there are 31 SKPD. Every SKPD will be given three questionnaires, so the number of questionnaires distributed is 93 pieces. The data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this research is multiple regression analysis.Based on the analysis, the conclusions of this research are: 1) There is a significant effect of Good Governance on Local Government Performance. 2) There is a significant effect of Organization Culture on Local Government Performance. 3) There is a significant effect of Leadership Style on Local Government Performance. 4) There is a significant effect of Organizational Commitment on Local Government Performance. 5) There is a significant effect of Intern Control on Local Government Performance. Based on the research results it was concluded that the determination coefficient is 61.6%. It means that 61.6% of Local Government Performance variations can be explained by the variable Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control. While 38.4% is explained by other variables outside the model

Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi dan Akuntabilitas Publik terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu)

This research examine the effect of Budget goal clarity, Decentralization and Public accountability on SKPD managerial performance. The population on this research were SKPD at Indragiri Hulu, and sample was determined based on judgement sampling method total 116 and use slovin formula, so that with 54 respondents. Collected with a direct survey using questionnaire that sent to Top and Middle manager at every selected SKPD in the region of Padang. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. This research proves that 1) Budget goal clarity significant positive impact on SKPD managerial performance (H1 accepted), 2) Decentralization significant negative impact on SKPD managerial performance (H2 rejected), 3) Public accountability significant negative impact on SKPD managerial performance (H3 rejected). From this research we can suggest that: 1) For all unit of government in Indragiri Hulu region to increase the implementation of budget goal clarity, decentralization and public accountability. It will give a good impact on managerial performances at the SKPD. 2) For future research, it is better to use a direct interview method to the respondent. So that the answer collected from the respondent are more clearly. 3) For future researcher, it is better to add the other related variable.Keywords: Budget goal clarity, Decentralization, Public accountability, Manajerial performance

Pengaruh Beban Kerja, Pelatihan dan Tekanan Waktu terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris Bpk RI Perwakilan Provinsi Riau)

This study aims to examine and analyze the effect of workload, training, and time pressure to fraud detection ability of auditor. Respondents in this research is the auditor's who work at Badan Pemeriksaan keuangan (BPK) Riau Province Representation. Collecting data of this study using a questionnaire submitted to 49 auditors. From questionnaires distributed 31 questionnaies (62%) ware completed and can be processed. The data of this study using primary data directly through a questionnaire and analyzed using SPSS version 20 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of his study Referring's that 1) Variable workload does not affect the auditor's ability to detect fraud with a value of t count t table is 2,846> 2,045 wuth significant value 0.008 smaller than 0.05. Her great affect that the (Adjudted R2) by all four of these variables together against the dependent variable 35%,while the rest of 65% influenced by other variables not examined in this study