Pengaruh Implementasi Good Corporate Governance, Pengendalian Intern Kas, Asimetri Informasi Terhadap Fraud (Studi Pada Bumn Kota Pekanbaru)

This study examined the effect of the Implementation of Good Corporate Governance, The Internal Control of Cash, The Information Asymmetry of Fraud (Empirical Study On Government BUMN Pekanbaru City). Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each functionary at BUMN in Pekanbaru. The population is BUMN company in Pekanbaru many as 33 companies. The selection of sample used purposive sampling method. The sample was (total) the respondent of each corporate represented by three respondents, head branch, head division, and accounting staff. A questionnaire distributed to 99 respondents, and successfully reassembled with complete answers are obtained from 66 respondents. The result of the study showed that the implementation of good corporate governance, the internal control of cash, and information asymmetry has significant effect and positively effects cheating of fraud. Determinate Coeffisience show the result that Adjusted R Square value as 0,806. It means that the effect of Implementation of Good Governance, The Cash Intern Control, Information Asymmetry on Fraud as many as 80,6%. While other 19,4 % will be explained by other variable which was not included in the study

Pengaruh Keefektifan Sistem Pengendalian Internal, Ketaatan Akuntansi, Asimteri Informasi dan Moralitas Individu terhadap Kecendrungan Kecurangan Akuntansi dengan Perilaku Tidak Etis sebagai Variabel Intervening (Studi Empiris pada Satuan Kerja Perangkat

This research are to analyze effectiveness of internal control, compliance to accounting rules, information asymmetry and individual morality affect the accounting fraud tendencies by the unethical behavioras an intervening variable. This research was conducted at SKPD Riau Province. The sample was 89 employee level officials Echelon III and Echelon IV. Methods of data collectionin this study with a survey method with questionnaire instrument. Data analysis method used totest the quality of data which include validity, reliability, and test hypothes is is path analysis, test Sobel and boostrapping using software SmartPLS. Hypothesis testing using partial least square test showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavioras an intervening variable. While the variable effectiveness of internal control and compliance to accounting rules does not affect accounting fraud tendencies by the unethical behavioras an intervening variable. Value of R-Square indicates that the variables jointly effectiveness of internal control, compliance to accounting rules, information asymmetry, individual morality and the unethical behavior contribute to the dependent variable (affect the accounting fraud tendencies) of 95.80%, while the remaining 4.20% is explained by other variables outside the research model

Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, Pengetahuan Pajak, Persepsi Pengetahuan Korupsi, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi ( Wpop ) pada Kpp Pratama Senapelan Pekanbaru

Tax has an important role in Indonesia, considering the governments national development requires relatively large funds. The taxation system in Indonesia are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine and analyze the effect taxing socialization, service of tax authorities, tax payers knowledge of tax laws, tax perception of corruption, and tax penalties against tax compliance. The population in this study is the individual taxpayers listed on KPP Pratama Pekanbaru Senapelan. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that service of tax authorities, tax payers knowledge of tax laws, tax perception of corruption, tax penalties have effect on tax compliance with significant rate 5 % (b2=0,398, b3=0,346, b4=0,233, b5=0,389).. Viceversa taxing socialization has no effect regarding on tax compliance with significant rate 5 % (b1=0,085).Keywords: Socialization, service, knowledge, penalties, complianc

Faktor-faktor yang Mempengaruhi Auditor dalam Pemberian Opini Audit Atas Laporan Keuangan (Studi pada Auditor di Bpk Perwakilan Provinsi Riau)

This study was purpose to aimed the effect of interim investigation, indepedence, skills audit and scope audit on giving audit opinion on finances report. Collecting data of this study using a questionnaire submitted to 55 auditors who work at Badan Pemeriksa Keuangan (BPK) Riau Province Representation. From questionnaires distributed 48 questionnaires (87.27%) ware completed and can be processed. Data analysis methode for this research was multiple regressionwith SPSS version 17. Result of this study give evidence that interim investigation, indepedence and skils audit effect to ward giving audit opinion on finances report. Mean while scope audit didn\u27t effect to ward giving audit opinion on finances report. The results showed that interim investigation have an effect on the giving audit opinion with coefficient of regression equal to 0.022by significance value equal to 0.000 (alpha 0.05). Indepedence have an effect on the giving audit opinion with coefficient of regression equal to 0,042 by significance value equal to 0.000 (alpha 0.05). Audit skills have an affect the on the giving audit opinion with coefficient of regression equal to 0.011 by significance value equal to 0.000 (alpha 0.05) . Audit scope do not affect on the giving audit opinion with coefficient of regression equal to 0.369 by significance value equal to 0.000 (alpha 0.05). R2 square value equal to 0.547 or 54,7% which means that the independent variable in this study could affect the dependent variable, while the rest45,3% is explained by other variables not included in this study