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Elfi Ilham
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Analisis kinerja keuangan dan non keuangan pemerintah daerah kabupaten kampar Zikri, Zarman; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is a case study in Kampar regency government. The purpose of this study is to analyze the financial performance of financial ratios based on the budget and analyze non-financial performance Kampar district local government public satisfaction index based on the public service to users of the service.In this study, the writer used descriptive analysis on Budget Realization Report by using financial ratios such as the ratio of Independence, Effectiveness and Efficiency Ratio, Activity Ratio, Debt Service Coverage Ratio, and Ratio Growth and uses Community Satisfaction Index which calculated using the weighted average value of each indicator based services Kepmen.PAN 25, 2004.Based on the results of data analysis, it can be concluded that the financial performance of Kampar regency administration has shown the average financial performance of the stable. Where the results of the calculation of the percentage ratio of each year experiencing a positive trend. While the Community Satisfaction on Service Delivery in Kampar regency government is good. Where the results of Customer Satisfaction Index of 14 indicators of service seen in 25 Kepmen.PAN 2004 after the converted value is 71.8875 and quality of service B.Keywords : Performance, Independence Ratio, Effectiveness and Efficiency Ratio, Activity Ratio, Debt Service Coverage Ratio, Ratio Growth, and Community Satisfaction.
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating Pada Perusahaan Consumer Goods Industry di Bursa Efek Indonesia Tahun 2010-2012 Azwir, Ayu Adriany; ', Zulbahridar; Ilham, Elfi
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 company was established with the aim to prosper company owners or shareholders. This goal can be achieved by maximizing the value of the company. Value of the company is a condition that has been achieved as a description of public confidence in the company through a process activity for several years, that is since the company was founded until now. This study aims to obtain empirical evidence about the effect of capital structure on firm value with the growth of the company as a moderating variable.This research was conducted in the consumer goods industry companies listed in Indonesia Stock Exchange.This study uses the data in the period of 2010 to 2012. Sampling technique is to use a purposive sampling method, that is by using certain criteria. Determination of the criteria necessary to determine that the sample selected samples will provide the data needed in the analysis process. The analysis used is multiple regression analysis (multiple regression) with the enter method using SPSS statistical software version 17.00.The results of this study indicate that the variables shown to influence the growth of the company enterprise value (p <0.05) β = 3,011, while the variable capital structure does not affect the value of the company. While the effect of capital structure on firm value with growth companies as moderating variables also have a significant effect seen on the significance of F at 6.124 and 0.04 (<0.05). The amount Adjested R Square is equal to 0.163 berari capital structure and company growth can explain the value of the company amounted to 16.3%. and the remaining 83.7% is explained by other variables not examined in this study.Keywords: Value Company, capital structure and the Company's growth.
Pengaruh profitabilitas, pertumbuhan aset, operating leverage, dan ukuran perusahaan terhadap struktur modal studi empiris pada perusahaan food and beverages yang terdaftar di bursa efek indonesia periode 2010-2012 Junita, Mega; Nasir, Azwir; Ilham, Elfi
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 analyze the influence of profitability, asset growth, operating leverage, and firm size of capital structure partially on food and beverages company listed on the Indonesia Stock Exchange. Independent variables used in this study are profitability, asset growth, operating leverage and firm size, while the dependent variable in this study is capital structure. Populations used in this study are food and beverages companies listed on IDX 2010 - 2012 where the total population is used by 18 companies. The sampling technique used was purvosive sampling technique in which the number of observations obtained this study was 54 (18x3). Test used in this study is the classical assumption (normality, heteroscedasticity, autocorrelation, and multicollinearity) and hypothesis test (t test and determination). Of the results of the testing that has been done, the partial regression test (t test) showed that the independent variables asset growth and operating leverage which has a significant influence on capital structure, while the independent variable profitability and firm size does not affect the capital structure.Keywords : profitability, asset growth, operating leverage, firm size, capital structure, food and beverages companies
PENGARUH SELF EFFICACY, KECERDASAN EMOSIONAL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT AUDITOR (STUDI EMPIRIS PADA KAP DI PEKANBARU, PADANG DAN BATAM) -, Suwandi; -, Zulbahridar; Ilham, Elfi
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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This research is to analyze the influence of self-efficacy, emotional quotient, obedience pressure and task complexity to auditor’s audit judgment. Using self-efficacy and emotional quotient as the internal factors and obedience pressure and task complexity as the external factors. Self-efficacy refers to the belief that a person has the capacity to organize and execute the course of action required to produce the desired outcome. Emotional Quotient refers to the ability to recognize and control own feeling in any confusing situation, while obedience pressure comes from department/company there were audited or high rank officers and from professional standards. Task complexity is defined as the numerous tasks that come continuously and confusing the auditor. This research used samples of auditor who works in public accountant office in Pekanbaru, Padang and Batam. This research used convenience sampling method. Research tool used questionnaire which was distributed to the auditors directly or by mail as much 80 and only 35 replayed. The analyzed method used in this research is multiple regression analysis by using SPSS (Statistical Product and Service Solution) 17. The result of this research showed that self-efficacy, emotional quotient, obedience pressure and task complexity affect the auditor’s audit judgment.Keywords: self-efficacy, emotional quotient, obedience pressure, task complexity, audit judgment.
Pengaruh pemahaman tentang peraturan perpajakan, persepsi efektifitas sistem perpajakan dan tingkat kepercayaan sistem pemerintahan dan hukum terhadap kemauan membayar pajak wajib pajak orang pribadi yang melakukan pekerjaan bebas Fitriana, Sylvia; ', Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted to examine empirically the effect of understanding of tax rules, the perception of the effectiveness of the tax system, and the level of confidence in the government system and law against the willingness to pay taxes on individual taxpayers who do the work free.The sample used in this study were selected from a population that is an individual taxpayer who has a work free in the Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru. The sample was determined by the method of purposive random sampling. From population of taxpayers, which meets the criteria of the sample is 95 taxpayers. The Method of analysis used in this study is multiple linear regression with SPSS version 17.The results of this study showed that empirically the effect of understanding of tax rules, the perception of the effectiveness of the tax system, and the level of confidence in the government system and law simultaneously shown to significantly influence the willingness to pay taxes individual taxpayers who do the work free. The effect of understanding of tax rules on willingness to pay showed positive β1 coefficient was 0.490, with a significance of 0.000 (Significant) <0.05. Then the perception of the effectiveness of the tax system on the willingness to pay taxes showed positive β2 coefficient of 0.472, with a significance 0.040 (Significant) <0.05. Meanwhile, in partial the level of confidence in the government system and law against willingness to pay taxes have no effect as indicated by positive β3 coefficient of 0.156, with a significance of 0.106 (Not Significant)> 0.05.Keywords: the effect of understanding of tax rules, the perception of the effectiveness of the tax system, the level of confidence in the government system and law, willingness to pay.
PENGARUH TEKANAN KETAATAN, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP Pekanbaru, Padang dan Medan) Ayudia, Saydella; Hasan, Amir; Ilham, Elfi
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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This study was aimed to examine the effect of obedience pressure, knowledge and experience of the auditor to audit judgment which is moderating by task complexity on the auditors who work in KAP Pekanbaru, Padang and Medan. This study used primary data by distributing questionnaires of 120 exemplar to the auditor who works at KAP Pekanbaru, Padang and Medan. Of these, questionnaires received back is 73 exemplar (60.8%). The questionnaire is not returned as much as 47 exemplar (39.2%) due to the existing questionnaires returned by respondents, so that questionnaires returned and can be processed is 73 exemplar 60.8%). Data collected were analyzed using multiple regression analysis and regression analysis with moderating variables. The results provide evidence that stress obedience, knowledge and experience of the auditor's effect on audit judgment at a significance level (α) of 5%. On the other hand, the complexity of the task to strengthen the influence of knowledge on audit judgment at a significance level (α) of 5%. However, the task complexity actually weaken the influence of pressure observance of audit judgment and weaken the effect of the experience of the auditors on audit judgment at a significance level (α) of 5%.Keywords: Obedience pressure, Knowledge, Experience Auditor, Audit Judgment and Task Complexity.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DALAM LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2013 Rani, Resi Prima; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the effect of the characteristics of the company to the amount of social responsibility disclosure in the annual report of the company. Disclosure of social responsibility include the environment, energy, safety and health of workers, etc. concerning labor, product, community involvement, and the public. Observation of previous studies showed inconsistencies and generate diversity of results. This study uses four independent variables. These variables are firm size (size), profitability, board size, and the latter is leverage. The sample used in this study was obtained by using purposive sampling method. Its population is 32 Mining Company listed on the Indonesia Stock Exchange (BEI). After deducting the criteria then acquired 29 Company as a sample. Techniques used in the test of the hypothesis of this study is multiple regression analysis with SPSS. Results from this study indicate that company size (size) and the board size is not a significant influence on the disclosure of corporate social responsibility. While profitability and leverage shows significant effects on the disclosure of social responsibility.Keywords: responsibility, company size, profitability, board size, and leverage.
PENGARUH PENGALAMAN AUDITOR, KOMITMEN PROFESIONAL, TEKANAN KETAATAN DAN NILAI ETIKA ORGANISASI TERHADAP PERSEPSI PERTIMBANGAN ETIS (Studi Empiris Pada Kantor BPKP – RI Perwakilan Provinsi Riau) Sary, Desy Ratna; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the impact of the experience of auditors, professional commitment, obedience pressure, and ethical values of the perception of ethical considerations organizations using multiple regression analysis.The aim of this study is the Financial and Development Supervisory Agency Representative Riau Province. This research is a survey method. Respondents in this study is the auditor BPKP-RI Representative Riau Province. The number of samples was 82 auditors. There are five variables in this study consisted of four independent variables namely the auditor's experience, professional commitment, obedience pressure, and ethical values of the organization, and the dependent variable is the perception of ethical considerations. According to the research results, it can be concluded that professional commitment, obedience pressure and the value of the organization's ethics significantly affect the perception of ethical considerations, while the auditor's experience did not significantly affect the perception of ethical considerations. The coefficient of determination indicates that the auditor's experience, professional commitment, obedience pressure, and ethical values of the organization affect the dependent variable (the perception of ethical considerations) of 45.4%, while 54.6% is influenced by others factors.Keywords: auditor's experience, professional commitment, obedience pressure, ethical values of the organization's and perception of ethical consideration.
PENGARUH KEMANFAATAN NPWP, KUALITAS PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA PEKANBARU SENAPELAN) Rahmawati, Sri; -, Andreas; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. In KPP Pratama Pekanbaru Senapelan, the level of tax compliance is still low. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, quality of services, and Taxpayer awareness on tax compliance. Data collection method used is a survey method using questionnaires media. The method of sampling was done by convenience sampling. The number of questionnaires that can be analyzed is 100 questionnariesfrom 100 correspondences who are as taxpayers listed in KPP Pratama Pekanbaru Senapelan. Data analysis techniques used in this research is linear regression analysis with SPSS version 20.0.The results of this research showed that the benefits of TIN had no effect on the tax compliance. Quality of services and taxpayer awareness had effect on the tax compliance.Keywords: Benefits of TIN, Quality of Service, Taxpayer Awareness, and Taxpayer Compliance
PENGARUH KOMPENSASI MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) ', Khairunnisa R; Nasir, Azwir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aimed to determine the influence of management compesation, institutional ownership and auditor reputation on the tax management. Independent variables used in this study are management compesation, institutional ownership and auditor auditor reputation, while the dependent variable in this study is tax management are measured using Effective Tax Rate (ETR). Populations used in this study is manufacture companies listed on IDX 2011-2013 where the total population is used by 19 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 57 (19x3). 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 management compesation, institutional ownership, and auditor reputation which has a significant influence on tax management.Keywords : Management Compesation, Institutional Ownership, Auditor Reputation, Tax Management, and Effective Tax Rate
Co-Authors ', Kamaliah ', Khairunnisa R ', Zirman ', Zulbahridar Ahmad Rifqi Amir Hasan Analdo, Try Putera Analdo Try Putera Analdo Andreas &#039; Andreas - Andreas - Andreas Andreas Andreas Andreas Anugrah, Ichsan Satya Ayu Adriany Azwir Azwir Nasir Charlie Tambunan Desy Ratna Sary, Desy Ratna Eka Kurniawan Elisabeth Veronika Sipahutar Fatma Mundriasari Firman Jaya Florentina Florentina Marta Delima BR. Sin Gantri Andini Gideon Saputra Gusmella Ismarita Hardi Hardi Indah Permata Sari INDAH WULANDARI Indra Permana, Indra Jeane Atari Juniaputri, Karina Khairunnisa Kamaliah &#039; Kamaliah Kamaliah, Kamaliah Kennedy - Listari, Alya Lucy Citra Fitriany, Lucy Citra M Rizki Rinaldi Mega Diana Sari Mega Junita Miftakhul Hidayah Mirza, Refi Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nurul Septavita Raja Adri Satriawan Resi Prima Rani, Resi Prima Restu Agusti Revi Revika Ridho Hidayat Rinda Permata Sari Rita Anugerah Rizka Oktagiani Saut Parulian Saydella Ayudia, Saydella Suwandi - Syafriliani - Syahreiza Eria Syamsul Arifin Sylvia Fitriana Tuti Wulandari Utamy Riska Khairani Vadela Irna Utara Wulanda, Rhisa Dwi Putri Yushananda, Rizki Pratama Yusi Lestarina Zaki Rifki Zarman Zikri Ziqra Reza Zirman Zirman Zulbahridar &#039; Zulbahridar - Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulfikri Rahmat