Analisis Pengaruh Pelaksanaan Supervisi terhadap Kepuasan Kerja Auditor Internal Inspektorat Se-provinsi Riau

This research was conducted to determine the effect of aspects of leadership andmentoring, aspects of working conditions, and aspects of the assignment to thesatisfaction of the work of internal auditors inspectorate as Riau province. Thestudy was conducted in 13 offices spread inspectorate in Riau Province. Samplingwas carried out using non-probability sampling methods (purposive samplemethod) while the data collection techniques performed by direct methods.Processing and analysis of data using linear regression analysis with the help ofsoftware SPSS (Statistical Product and Service Solution). The test data is used formultiple linear regression is a validity test data, test reliability, and test theclassical assumptions. The results showed that the aspects of leadership andmentoring no significant effect due to the leadership and mentoring variables arevariables excluded from the backward selection method. While aspects of theworking conditions and other aspects of the assignment of a significant effect onjob satisfaction.Kata Kunci : Aspects of Leadership and Mentoring, Aspects of WorkingConditions, Aspect Assignment, Job Satisfaction

Pengaruh Kandungan Informasi Laporan Laba Rugi terhadap Reaksi Pasar Modal Indonesia (Studi Kasus pada Perusahaan yang Listing di BEI Periode 2011)

This study aims to determine empirically the influence of the information content of the income statement to the stock market reaction . In this research data collection companies that serve as the sample is based on the following criteria : 1 ) All the companies listed on the Stock Exchange for 2011 except banks and financial institutions . 2 ) Has the financial statements ended December 31, 2011 . 3 ) The financial statements are presented in the currency. 4 ) Having a complete set of financial statements and can be obtained . 5 ) Data taken an accounting profit , not accounting the consolidated income statement . 6 ) Have a complete data regarding date of publication of financial reports and stock prices . Based on these criteria the company obtained 59 samples .Results of this study indicate that the statement of income has a significant effect on the stock market reaction . This suggests that the income statement can be use to predict how the stock market reaction .Keywords : income statement , capital market reaction

Pengaruh Partisipasi Penyusunan Anggaran, Gaya Kepemimpinan, Budaya Organisasi, Kualitas Sumberdaya Manusia, dan Kepuasan Kerjaterhadap Kinerja Aparat Pemerintahdaerah (Studi Empiris pada Skpd Kabupaten Rokan Hulu)

This study aims to determine whether the effect of budget participation, leadership styles, organizational culture, human resources, and job satisfaction of the performance of local government officials. The type of data used is primary data using questionnaires data collection techniques. Questionnaires were distributed as many as 90 pieces and data back as many as 74 pieces. Data were analyzed by using test data quality, normality test, classical assumptions, as well as using multiple linear regression analysis, and coefficient of determination with the help of a software program SPSS version 20.00. The results showed that budget participation, leadership styles, organizational culture, and job satisfaction affect the performance of local government officials. While the quality of human resources does not affect the performance of local government officials, with a coefficient of determination 0.861 which shows the influence of the independent variables used in the model study on the performance of local government officials as the dependent variable was 86.1%. Meanwhile, 13.9% is influenced by other variables not included in this study.Keywords: Participation budgeting, leadership styles, organizational culture,human resources, and job satisfactio

Pengaruh Kompetensi Aparatur Pemerintah, Ketaatan Pada Peraturan Perundangan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Dan Kinerja Manajerial Sebagai Variabel Moderating (Studi Empiris Pad

This study aims to look at the effect of the competence of the government apparatus, adherence to laws and regulations, and budget goal clarity to the accountability of the performance of government agencies with organizational commitment and managerial performance as a moderating variable in the SKPD in Kampar regency. This research was carried out on 33 working units are located in Kampar regency in 2016. The samples were used as respondents drawn using proposive sampling method. Each population is represented by three respondents, chief financial officer, treasurer, and chief of staff of the program. Questionnaires were distributed to 99 respondents, and successfully recovered the complete answer is obtained from 45 respondents. Data collected from 45 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the simultaneous partial or variable competence of the government apparatus, adherence to laws and regulations, and budget goal clarity and organizational commitment and managerial performance as moderating variables affect the performance accountability of government agencies

Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013

This study examined the effects of current ratio,net profit margin, debt to asset ratio, firm size, firm status, firm age and proportion of public ownership on disclosure extend of annual report. The sample of this study is 41 of Property and Real Estate Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that current ratio, net profit margin, firm status, firm age and proportion of public ownership had a effect to disclosure extend of annual report. But debt to asset ratio and firm size had not effect to disclosure extend of annual report. Current ratio showed signification values 0,035. This the decision made is to accept hypothesis H1. Net profit margin showed signification values 0,024. This the decision made was to accept hypothesis H2. Debt to asset ratio showed signification values 0,518. This the decision made is to reject hypothesis H3. Firm size showed coefficient signification values 0,648. This the decision made was to reject hypothesis H4. Firm status showed signification values 0,039. This the decision made is to accept hypothesis H5. Firm age showed signification values 0,012. This the decision made is to accept hypothesis H6. And proportion of public ownership showed signification values 0,000. This the decision made is to accept hypothesis H7.Keywords: Financial statement, Property and Real Estate Companies, The Stock Exchange Of Indonesi