Yusralaini Yusralaini, Yusralaini
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PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP TINGKAT PENGEMBALIAN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan yang Masuk dalam Penghitungan Indeks KOMPAS100 tahun 2014-2015) Trifatni, Rindi Minanti; Yusralaini, Yusralaini; Hariadi, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The aims of this research are to examine: (1) the effect of intellectual capital and working capital to profitability; (2) the effect of intellectual capital and working capital to stock return; (3) ) the effect of profitability to stock return; (4) the effect of intellectual capital and working capital to stock return with profitability as a intervening variables. The population of this research is the companies that included in the index calculation KOMPAS100 in the period of 2014-2015. By using purposive sampling there are 70 companies that fulfil the criterias. The research data was analyzed by using multiple regression analysis and path analysis. Path analysis was used to examine indirect effect between independent variables and dependent variables. The research data was used SPSS version 17.Based on the result, it can be concluded that; (1) intellectual capital has the significant effect on profitability; (2) working capital has the significant effect on profitability;(3) intellectual capital has no effect on stock return; (4) working capital has no effect on stock return; (5) profitability has the significant effect on stock return; (6) profitability could mediated the relationship between intellectual capital and stock return; (7) profitability could mediated the relationship between workin capital and stock returnKeywords: Stock Return, intellectual capital, working capital, profitability
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2010-2012 Aldino, Raja; Yusralaini, Yusralaini; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study aims are to provide empirical evidence of the influence of institutional ownership, managerial ownership, the proportion of independent board of commissioners, and audit quality toward the corporate value of manufacturing companies in Indonesia Stock Exchange.The population in this study are all companies listed in Indonesia Stock Exchange (IDX). Sampling was done using purposive sampling method that determinated the sample with a specific target or consideration. Based on data collection there are 79 manufacturing companies listed in Indonesia StockExchange can be used as a sample. To analyse the data is using multiple regression method.The study states that the audit quality does not have a significant effect on company value, independent commissioner does not have a significant effect on company value, institutional ownership has no significant effect on companyvalue. While managerial ownership has a significant impact on corporate value. This means that managerial ownership is a factor that needs to be used as a material consideration in the management of the company.Keywords : Audit Quality, Independent Commissioner, Institutional Ownership, Managerial Ownership, Company Value .
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Asri, Fadhillah; Yusralaini, Yusralaini; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The purpose of this research is to analyze factors affecting the readiness of implementation of accrual-based government accounting standards at working unit level. This study was motivated by the issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 26 working units in Pekanbaru by using questionnaires. Data used in this research was 47 data. The independent variables in this research are human resources, organizational commitment, and supporting devices. The dependent variable is the readiness of the implementation of accrual-based government accounting standards. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource and supprting devices. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.Keywords: readiness of implementation of accrual-based government accounting standards, human resources, organizational commitment, and supporting devices
PENGARUH KEMANDIRIAN DAERAH, INTERGOVERNMENTAL REVENUE DAN KEKAYAAN DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH( LKPD ) (Studi pada Laporan Keuangan Pemerintan Daerah Kabupaten/Kota di Propinsi Riau Tahun 2009-2014) Hidayah, Dhaulika; Yusralaini, Yusralaini; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The purpose of this study was to examine the influence ofindependence of The region, intergovernmental revenueand regional wealthonlevel of financial statement disclosures.The population in this study are all local government financial report in Riau Provincefrom 2009 to 2014. The number of samples are processed as many as 53local government financial report listed in Riau Province from 2009-2014. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that independence of the region, intergovernmental revenue, and regional wealth have significant towards financial statement disclosures. Each of them have significant (0.022),(0.007),(0.011) less than (0.05). Overall, it is known that independence of The region, intergovernmental revenueand regional wealth has an effect on the level of financial statement disclosures of 31.6 %. While 68.4% is influenced by other variables not examined in this study.Keywords : Independence, Intergovernmental, Wealth, Disclosures
PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Inspektorat Provinsi Riau) Yolanda, Aulya Afri; Yusralaini, Yusralaini; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose that wish to be reached in this research is to test empirically and analyze variable obedience pressure, time budget pressure, task complexity, knowledge and experience which directly influence audit judgment. Data in this research were obtained from questionnaires (primary). Population in this research is Auditor’s at Inspektorat Riau Province. Data analysis conducted with multiple linear regression model with help of software SPSS version 20.0. The result of this research showed that variable obedience pressure doesn’t has effect to audit judgment. It comes from the probability significance that is 0.519. Time budget pressure has a significant effect to audit judgment. It comes from the probability significance that is 0.007. Task complexity has a significant effect to audit judgment. It comes from the probability significance that is 0.011. Knowledge has a significant effect to audit judgment. It comes from the probability significance that is 0.001. Experience has a significant effect to audit judgment. It comes from the probability significance that is 0.003. The conclusion can be made from the result that there is an effect of obedience pressure, time budget pressure, task complexity, knowledge and experience together to audit judgment. Obedience Pressure, Time Budget Pressure, Task Complexity, Knowledge and Experience has effect to Audit Judgment, indicated with the signification 0,000 and coefficient of determination (R 2 ) 0,619.Keywords : obedience pressure, time budget pressure, task complexity, knowledge, experience and audit judgment
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAANKEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja perangkat Daerah Kota Dumai) Hajar, Siti; Yusralaini, Yusralaini; Anggaraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study is to exmine the effect of the implementation of financial accounting system, goverment internal control system, and competence human resources of the effectiveness of financial management area in Dumai City. The sampling method used in this study is nonprobability sampling method. Respondent of this study is head of departement, chief financial officer, and treasurer of departement. The sample used of this study were 102 respondents. Data analyzed in this study is multiple linear regression analysis with SPSS. The result shows that: 1) the implementation of financial accounting system area have positive effect on the effectiveness of financial management area with thitung (6,476) > ttabel (1,984) and significance (0000)> 0.05, 2) goverment internal control system have positive effect on the effectiveness of financial management area with thitung (5,733)> ttabel (1,984) and significance (0000) > 0.05, 3) human resources competence have positive effect on the effectiveness of financial management area with thitung (3,385)> ttabel (1,984) and significance (0001) < 0.05. The magnitude of effect (R2 ) the implementation of financial accounting system, goverment internal control system, and competence human resources of the effectiveness of financial management area was 82.5%.Keywords : system, competence, human resources, financial management, goverment and effectiveness
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESIONAL DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI RASIONALISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Bank Bumn Dan Bank Bumd Di Kota Pekanbaru) Fauzi, Fauzalina Triani; Yusralaini, Yusralaini; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research was conducted to examine the effect of variable Orientation of Idealism ethics and relativism, professional commitment and ethical culture of the organization on the the tendency of accounting fraud with rationalization as a moderation variable On State And Local Banks In Pekanbaru City. Collecting data using questionnaires. This research data is obtained from head of unit of credit of effort of people. Of the 78 questionnaires distributed, the number returned was 74 questionnaires. Data were analyzed by using Moderated Regresion Analysis with the help of computer program SPSS version 24.0. The results showed that ethical orientation of idealism, ethical orientation of relativism, professional commitment and organizational ethical culture influenced the tendency of accounting fraud. Rationalization moderates the influence of the ethical orientation of relativism and the ethical culture of the organization on the tendency of accounting fraud. Rationalization does not moderate the influence of ethical orientation of idealism and professional commitment to the tendency of accounting fraud.Keywords: Ethics Orientations, Professional Commitments, Ethical Cultural Organization, Tendency Of Accounting Fraud, and Rationalization
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Bergerak disektor Aneka Industri Dan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016) Neldawati, Neldawati; Yusralaini, Yusralaini; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aimed to examine the influence of good corporate governance, profitability, and firm size on financial distress. The mechanism of good corporate governance in this study include the institutional ownership, number of boards of directors, and proportion of independent board of commissioners and audit committee. The population in this study is a Manufacturing Companies That Deal In The Various Sectors Of Industry And Consumer Goods Which Are Listen On The Indonesia Stock Exchange Period Of 2013 to 2016 which amounted to 75 companies. From the population obtained the total of samples of 32 companies which experiencing financial distress. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis. The results of this study that, (1) institutional ownership had no effect on financial distress, (2) the number of boards of directors had negative effect on financial distress, (3) proportion of independent board of commissioners had effect on financial distress, (4) audi committet had effect on financial distress, (5) profitability had effect on financial distress, and (6) firm size had no effect on financial distress.Keyword : institutional ownership, number of boards of directors, proportion of independent board of commissioners,audit commite, profitability, firm size, and financial distress
PENGARUH SISTEM PERPAJAKAN, TINGKAT KEPERCAYAAN, DAN HAK LEGAL TERHADAP KEPATUHAN PAJAK(TAX COMPLIANCE) (SURVEI TERHADAP UMKM DI KABUPATEN KUANTAN SINGINGI) Wijaya, Frianti; Yusralaini, Yusralaini; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aimed to examine the effect of taxation system, the level of trust, and legal rights to MSMEs tax compliance in Kuantan Singingi Regency. The independent variables used in this study are the taxation system, the level of trust, and legal rights, and the dependent variable is tax compliance. The sample in this study were individual MSME registered in the Office of Cooperatives, Small, Medium, Trade and Industry in Kuantan Singingi Regency. Collecting data was conducted by questionnaire distributed directly to 88 respondents selected used convenience sampling method. The data analysis was performed using multiple linear regression analysis by SPSS version 17. The results of this study showed that simultaneously, the taxation system, the level of trust, and legal rights affect the tax compliance with a value of Fcount> Ftable (29,378 > 2,71). The partial test showed that: (1) the taxation system have a significant effect on tax compliance with a significance level of 0.003, (2) the level of trust do not have a significant effect on tax compliance with a significance level of 0.397, and (3) the legal rights have a significant effect on tax compliance with a significance level of 0,000. The magnitude of R 2 is 0,495, it is mean that the independent variables can explain the dependent variable 49.5%, while the remaining 50.5% is the effect of other variables not examined in this study.Keywords : Taxation System, Level of Trust, Legal Rights, and Tax Compliance.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI KOTA PEKANBARU) Sari Sumolang, Jessy Rhutsye permata; Yusralaini, Yusralaini; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aims to examine the effect of effectiveness of internal control, suitability of compensation, compliance of accounting rules, information asymmetry and management morality towards the tendency of accounting fraud. Then, to examine the effect of unethical behavior on the tendency of accounting fraud. Then, the last to examine the effect of effectiveness of internal control, suitability of compensation, compliance of accounting rules, asymmetry of information and management morality towards the tendency of accounting after mediation by unethical behavior. The population of this research is the head of accounting department and financial staff who work in a State-Owned Company in Pekanbaru City. The sample of this research are 147 respondents selected based on criteria in purposive sampling. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). The result showed that the effectiveness of internal control, suitability of compensation, information asymmetry have effect towards the tendency of accounting fraud. Meanwhile the compliance of accounting rules and management morality have no effect on tendency of accounting fraud. Then the effectiveness of internal control, compliance of accounting rules, and management morality have effect towards unethical behavior. On the other hand, the suitability of compensation and information asymmetry have no effect on unethical behavior. The result of this research also showed that that the unethical behavior has effect on tendency of accounting fraud. Then the effectiveness of internal control, compliance of accounting rules, and management morality have effect towards the tendency of accounting fraud through unethical behavior as an intervening variable. However, the suitability of compensation and information asymmetry have no effect on tendency of accounting fraud through unethical behavior as an intervening variable.Keywords : Tendency of Accounting Fraud, Unethical Behavior, Effectiveness of Internal Control, Suitability of Compensation, Compliance of Accounting Rules, Information Asymmetry, and Management Morality