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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJBE (Integrated Journal of Business and Economics) PEKBIS
Restu Agusti
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Pengaruh Kinerja Fundamental Keuangan Perbankan Terhadap Tingkat Suku Bunga Deposito Berjangka Pada Bank Umum Di Indonesia Tahun 2010-2013 Yusi Lestarina; Restu Agusti; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the effect of the Capital Adequacy Ratio (CAR), the Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on the One Month Deposit Interest Rate In Commercial Banks in Indonesia Year 2010-2013. The population in this study were all commercial banks in Indonesia that is still in operation during the year 2013. The data used in this research is secondary data such as time series data (monthly data) with the research period starting from January 2010 to December 2013. Methods data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Variable CAR have negative significant effect on the variable Deposit Interest Rate. 2) Variable LDR have no significant effect on the variable Deposit Interest Rate. 3) ROA have no significant effect on the variable Interest Rate Deposit. The coefficient of determination obtained at 0.084 or 8.4%, which means 8.4% of the causes of the Deposit Interest rate variation is the change in CAR, LDR, and ROA.Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA) and Deposit Interest Rate
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET (ROA), LEVERAGE DAN INTENSITAS MODAL TERHADAP TARIF PAJAK EFEKTIF (studi empiris pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2011-2013) Scania Evana Putri; Restu Agusti; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the influence of size, return on asset (ROA), leverage and capital intencity to the effective tax rate. Independent variables used in this study are size, return on asset (ROA), leverage and capital intencity, while the dependent variable in this study is effective tax rate. Populations used in this study is transportation companies listed on IDX 2011-2013, where the total population is used by 15 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 45 (15x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables size, leverage, capital intencity which has a significant influence on effective tax rate, while return on asset (ROA) variables did not influence the effective tax rate.the independent variable can explain dependent variable at 91,6%.Keywords: Size, Return On Asset (ROA), Leverage, Capital Intencity, and Effective Tax Rate.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, PENGALAMAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang Dan Medan) Antonius Bonny Marbun; Restu Agusti; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to get an empirical proof that competence, independence, professionalism, work experience, and organizational commitment can affect the audit quality. Population of this study is all auditors who work at Kantor AkuntanPublik (KAP) and registered in Direktori Ikatan Akuntan Publik Indonesia (IAPI) 2011 on Sumatera Area. Total sample of this study was 92 auditors from Kantor Akuntan Publik on Pekanbaru, Padang, and Medan. The method of data analysis in this study is using Multiple Linear Regression. Result of first hypothesis study showing that competence is having an effect on audit quality. The second hypothesis showing that independence can have a positive effect on audit quality. Next hypothesis is hypothesis three, which shows that professionalism is also have a positive effect to the audit quality. Fourth hypothesis shows that work experience can give a good effect on audit quality. And the last hypothesis result showing that organizational commitment can have a positive effect for the quality of audit. The result of calculation adjusted R²is 0,445. Thus, variable can explained that competence, time independences, auditors independences effect of 44,5%. And the rest of 56% is influenced by other variables which are not observed in this study.Keywords: Competence, Independence, Professionalism, Work Experience, Organizational Commitment and Audit Quality.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM AKUNTANSI KEUANGAN DERAH DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pariaman) Lopita Turwirdani; Restu Agusti; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of thegovernment internal controlsystem, the competence human resources, financial accounting systems area, and functional supervision on effectiveness of financial management area.The research was conducted on the regional work units ofPariaman.This study used purposive sampling method. The sample in this study is the Head of SKPD, Secretary of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 76 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS.The results showed that the variables ofthegovernment internal controlsystem, the competence of human resources, financial accounting systems area, and functional supervision influence on effectiveness of financial management area pariaman city.Keywords:Internal control, competence, financial accounting, and supervision, effectiveness.
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) Vona Dwi Nugraha; Restu Agusti; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

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 opini audit tahun sebelumnya, kondisi keuangan dan auditor client tenure terhadap opini audit going concern dengan ukuran perusahaan sebagai variabel kontrol (Studi empiris pada Perusahaan Automotive and Components yang terdaftar di BEI Bernandus Hutajulu; Restu Agusti; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of audit opinion prior year, financial condition, auditor client tenure on going concern audit opinion with firm size as a control variable. Its population is a automotive and components company registered in Indonesian Stock Exchange in 2010-2012. There is 16 companies in the sample with purposive sampling technique. The Method of analysis used in this study is logistic regression with sofware SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for logistic regression is examine overall model fit and hypothesis. The results of the tests performed in this study shows that the audit opinion prior year, financial condition, auditor client tenure and firm size does not significantly influence going concern audit opinion. This suggests that many other factors that affect the going concern audit opinion. Keywords : Audit Opinion Prior Year, Financial Condition, Auditor Client Tenure, Firm Size, Going Concern Audit Opinion.
Analisis pengaruh kepemilikan manajerial, kepemilikan institusional, kebijakan dividen, profitabilitas, ukuran perusahaan dan struktur asset terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012 Dewi Purwasih; Restu Agusti; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to analyze the factors that influence debt policy. The factors tested in this study is the managerial ownership, institutional ownership, dividend policy, profitability, firm size and asset structure of the debt policy on companies listed in Indonesia Stock Exchange. Debt policy as a dependent variable in this study is measured by Debt Ratio.Research using purposive sampling method for taking samples. Based on the defined criteria, the sample obtained 30 companies of Manufacturing Firms listed in Indonesia Stock Exchange during 2010 to 2012, therefore the number of data samples in this study is 90 samples.The results of research that profitability and firm size significantly influence debt policy at a significance level (alpha) 5 %. While the variables of managerial ownership, institutional ownership, dividend policy and asset structure do not significantly influence debt policy. The influence of independent variables on the dependent variable (debt ratio) which can be described by the equation by 10,3%. While 89,7% influenced by another factors not included on the regression model.KEYWORDS : Debt Policy, Managerial Ownership, Institutional Ownership, Dividend Policy, Profitability, Firm Size and Asset Structure
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEPUTUSAN KEUANGAN DAN NILAI PERUSAHAAN PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurfitri Apriliani; Restu Agusti; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aimed of this study is to investigate the effect of ownership structure to funding decisions, investment decisions, dividend policy and company value. The Sample in this research are 22 companies of the LQ 45 Company in Indonesia Stock Exchaange (IDX) so that the total sample period 2011-2012 amounted to 44 research data. This research uses multiple regression analysis with the SPSS program version 19.0. The result of this study found that managerial ownership have a significant effect on funding decisions, while institutional ownership has no significant effect on funding decisions. Ownership structure have a significant effect on dividend policy and ownership structure have a significant effect on company value. The magnitude of the effect managerial ownership on funding decisions is equal to -0,975. The magnitude of the effect institutional ownership and managerial ownership on dividend policy is equal to -1,818 and -0,04. While the magnitude of the effect institutional ownership and managerial ownership on company value is 1,772 and 0,202.Keywords: Funding Decisions, Investment Decisions, Dividend Policy, Company Value, Institutional Ownership and Managerial Ownership.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, FINANCIAL LEVERAGE, DAN UKURAN KAP TERHADAP PERATAAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Pada Perusahaan Go Publik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Luciana Dwiastuti; Restu Agusti; Al Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to test the Effect of Institutional Ownership Structure, Financial Leverage, And Size Of Flattening Kap Profit By Company Size As Variable Moderation.The target population in this study include Property and Real Estate companies listed in Indonesia Stock Exchange in 2011-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is regression analysis moderation.Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) Institutional Ownership has no significant effect on Income smoothing. 2) Financial Leverage has a significant effect on Income smoothing. 3) Auditor Size has a significant effect on Income smoothing. 4) Company Size has no significant effect on Income smoothing. 5) Interaction Institutional Ownership and Firm Size has no significant effect on Income smoothing. 6) Interaction Financial Leverage and Firm Size has a significant effect on Income smoothing. 7) Interaction Firm Size and Firm Size has a significant effect on Income smoothing.Keywords: Institutional Ownership Structure, Financial Leverage, Firm Size, Income Smoothing and Company Size.
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEADILAN PROSEDURAL, BUDAYA PATERNALISTIK, MOTIVASI DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA SATUAN KERJA PERANGKAT DAERAH DI PROVINSI RIAU Tesi Pratiwi; Taufeni Taufik; Restu Agusti
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.477 KB) | DOI: 10.31258/pekbis.9.3.161-174

Abstract

This research was conducted at regional governance institution of Riau Province.The objectives to be achieved in this research is to know the influence ofparticipation of budget preparation, participation of budget preparation moderated byprocedural justice, participation of budget preparation moderated by paternalisticculture, participation of budget preparation moderated by motivation andparticipation of budget preparation moderated by organizational commitment to themanagerial performance in regional governance institustion of Riau Province. Thepopulation in this study is all agencies in Riau Province Government, which amountsto 51 units. By taking samples using purposive sampling method, that is managerialwho do planning, coordinating, evaluation, supervision, election of staff, negotiationand representation so that obtained as many as 177 sample. To analyse the data isusing Moderated Regression Analysis (MRA). Based on the results obtained, theconclusion can be drawn as follows: participation of budget preparation, proceduralfairness, paternal culture and organizational commitment have a significant influenceon the relationship of budgetary participation and managerial performance inregional governance institustion of Riau Province. While the motivation does nothave a significant influence on the relationship of participation budgeting andmanagerial performance in regional governance institustion of Riau Province.
Co-Authors ', AL Azhar A ', Rofika Adhitya Rahman Adi Chandra Al Azhar A ' Al Azhar Ali Al Azhar L Al Azhar L Al Azhar L ' Al-azhar L Alazhar A, Alazhar Alfiati Silfi Amries Rusli Tanjung Anak Agung Gede Sugianthara Anak Agung Istri Sri Wiadnyani Anggraini, Raja Rika Anton, Afri Antonius Bonny Marbun Aulia, Putri Awalia, Rahmi Azhari Sofyan Bernandus Hutajulu Christina Wijaya Darmasto, Bonifatius Deri Indriani Devi Safitri Dewi Purwasih Dewi Yuli Angraini, Dewi Yuli Edfan Darlis Elfi Ilham Emil Regina Fransiska Endang Dianita Enni Savitri Fanny Lubis Fenny Tria Putri Figna Frilia, Figna Hasri Raka Sahri, Hasri Raka Haura Faradina Helmiati Helmiati Hendra Mizkan, Hendra Herda Nengsy Indah Puspa Sari, Indah Puspa Indah Syurgawi Isty Riani, Isty Julita Julita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro Lasmia Dharma Lhia Dara Raesya Lopita Turwirdani Luciana Dwiastuti Meilda Wiguna Mhd. Hidayat Mica Altensy, Mica Muhammad Nobel Darmansyah Mutiara Islami, Mutiara Nastia Putri Pertiwi Nelson Sinaga Noraimah Noraimah Nova Ofita, Nova Noviarma Siska Nurfitri Apriliani Nuria Rahma Nuriani ' Pipin Kurnia Prihastuti, Asepma Hygi Rafika Sary Rahmiati Idrus Refdi, Refdi Resti, Vioni Ria Nelly Sari Riliana, Melvi Riska Natariasari Rita Anugerah Rizal, Yenny Rizka Aulia Putri Rizki Yuni Pratiwi Rofika - Rofika -, Rofika Ronna Wati Dalimunthe Rossa Amelia, Rossa Ruhul Fitrios Rusli ' Saut Parulian Scania Evana Putri Sem Paulus Sem Paulus, Sem Sheba, Reynelda Siska Adelina Supriono Supriono Supriono Supriono Susanti, T. Fitri Susilatri ' Syamsul Arifin Syukria Dewi, Syukria Taufeni Taufik Tesi Pratiwi Tifany Kusuma Tyas Pramesti Vona Dwi Nugraha Wira Ade Kusuma Wulan Witaliza Yesi Mutia Basri Yusi Lestarina Yusralaini ' Zaufi, Muhammad Yafiz