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PENGARUH INSIDER OWNERSHIP, FIRM SIZE, FIRM GROWTH, DAN BUSINESS RISK TERHADAP KEBIJAKAN HUTANG PADAPERUSAHAAN PERBANKAN GO PUBLIC DI BURSA EFEK INDONESIA Reji Hendria; Muhammad Rasuli; Rofika -
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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The purpose of this study was to examine the influence of insider ownership, firm size, firm growth and business risk on debt policy. This study is a replication of the study Murni and Andriana (2007). It is also intended to test the results of previous studies in different contexts. The population in this study is a banking company that is listed on the Indonesia Stock Exchange from 2010 until 2012. From sampling criteria specified, acquired 10 banking companies can be said to be worthy of being a sample of annual reports from 2010 to 2012. Processing of the data in this study using multiple regression analysis models with SPSS 17.0 The results show that insider ownership, firm growth and business risk has no effect on debt policy. Conversely firm size has an influence on debt policy.Keywords: insider ownership, firm size, firm growth, business risk and debt policy.

PENGARUH PROFESIONALISME, PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BPK Suci Oktavia; Emrinaldi Nur DP; Rofika -
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 research aims to analyze and gets emprical prove of the influence of the professionalism, the auditor’s in detecting errors, independence and auditor experience to the consideration on materiality level in the audit of financial statements with professional ethics as moderating variable. Respondents in this research is the auditor’s who work on BPK RI representative west sumatera province.The sample of this research 52 auditor’s. The research used primary data which was obtained from the answer of the respondents and the questionnaire distributed. The hypothesis test in this research of analysis by using multiple linear regression, test using SPSS software version 20 to process data. The results of this research indicate that the professionalism, the auditor’s knowledge in detecting errors, independence and auditor experience significant effect to the consideration in materiality level on the audit of financial statements. Then, the interaction of professional ethics and professionalism, the auditor’s knowledge in detecting errors, independence, auditor experience significant effect to the consideration in materiality level on the audit of financial statement.Keywords: Professionalism, Errors, Independence, Experience, and Materiality

ANALISIS KINERJA KANTOR PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Senapelan) Christin Junianty; Kamaliah -; Rofika -
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 aimed to examine the effect of Productivity, Responsibility, Accountability, and Education. The population in this study were all individuals who belong to individual taxpayers registered in the tax office Senapelan. Types of samples used by researchers convinience. The sample in this study is an individual taxpayer who never enjoyed the service at the Tax Office Primary Senapelan Pekanbaru. The sample used in this study was 100 respondents. The hypothesis is then tested using multiple linear regression analysis with SPSS version 17.0. These results indicate that productivity and education effect on tax compliance. While responsibility and accountability no significant impact on taxpayer compliance. The magnitude of the effect of the independent variable on the dependent variable was 36.5%. While the remaining 63.5% is influenced by other variables not included in this regression model.Keywords: productivity, responsibility, accountability, and education.

PENGARUH ETIKA PROFESI, INDEPENDENSI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi empiris pada Kantor Akuntan Publik kota Medan dan Pekanbaru) Silvia Hellena; Kamaliah -; Rofika -
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 aims to determine the effect of professional ethics, independence, intellectual, emotional intelligence, spiritual intelligence to the accuracy of granting the auditor's opinion. This study conducted on public accounting firm Medan and Pekanbaru, where auditors as samples in this study. Sampling was done by using purposive sampling, with a sample of 104 respondents. the type of data used in this research is primary. method of data collection is done by using a questionnaire. Data analysis techniques using multiple linear regression analysis with SPSS version 20. The results provide evidence that did not affect the independence of the precision of the provision of the auditor's opinion on the level of significance (α) of 5%. While professional ethics, intellectual, emotional intelligence and spiritual intelligence affect the accuracy of granting the auditor's opinion on the level of significance (α) of 5%.Keywords: Ethich profession, Independence, Intellectual, Auditors Opinion.

PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, KEPUTUSAN INVESTASI DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Adhitya Rahman; Restu Agusti; Rofika -
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 aims to examine and analyze the influence of dividen policy,debt policy, investment decisions and profitability to corporate value. Based on the criteria established in the purposive sampling method. This study used multiple regression analysis was used to test whether the independent variables affect the dependent variable. Based on test results, the variable debt policy, investment decisions and profitability had an influence on the acceptance of Corporate Value. While the variable dividen policy does not affect Corporate Value. The percentage effect of the independent variable on the dependent variable is 77,6%.Keywords: Dividen Policy,Debt Policy, Investment Decisions and Profitability CorporateValue

PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD GOVERNANCE GOVERMENT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2011-2013 Desi Sasnita; Taufeni Taufik; Rofika -
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 research is to investigate the influence of corporate social responsibility disclosure and good corporate governance to relationship between return on asset and firm value. The population of this experiment is all of the company that is registered on BEI in 2011-2013. The taken samples are 43 company with 137 observations during three years . The used data is secondary data with collecting data method by dowloading on web BEI and literature. Analisys data method that is used on this experiment is multiple regression with helping of sofware SPSS 17.0 version.The results of this research showt hat ROA have influence to Tobins Q, with t-count 5.429, t-table 1.979, significancy 0,000. meanwhile the analysis with absolute value of the difference between test the shows that, CSR disclosure moderatein relation between ROA and Tobins Q that it shows influenence. With t-count 2.074, t-table 1.979, significancy 0,040. managerial ownership can’t moderate in relation between ROA and Tobins Q, with t-count -1.358, t-table 1.979 and significancy 0.179, Independent Commissioners can’t moderate in relation between ROA and Tobins Q with t-count -0.340, t-table 1.979, significant 0.735.Keywords: Return On Asset, Tobin’Q, Corporate Social Responsibility, managerial ownership and Independent Commissioners.

PENGARUH INTEGRITAS, OBYEKTIVITAS, KERAHASIAAN, KOMPETENSI, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI RIAU Ulfa Indri Utami; Kamaliah -; Rofika -
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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The population in this study are all inspectorate personnel who conduct financial audit in Riau province inspectorate. Of the 40 respondents, there are 4 people who did not return the questionnaire so that this research involved 36 respondents, the method of data collection using survey method through a questionnaire containing items statement. Methods of data analysis done in the form of test quality and test data normality. To test the effect used analysis tools SPSS version 17.0.The results showed that: 1) the integrity of the variables affect the performance of auditors in Riau Provincial Inspectorate. 2) variables affect the performance of the auditor's objectivity in the Riau Provincial Inspectorate. 3) variables affect the performance of the auditor's confidentiality at Riau Provincial Inspectorate .4) variables affect the performance of the auditor's competence in Riau Provincial Inspectorate. 5) work experience variables affect the performance of auditors in the Riau Provincial Inspectorate.Keywords: integrity, obyejtivitas, confidentiality, competence, andwork experience,performanceofauditors

ANALISIS PENGARUH RASIO-RASIO KEUANGAN TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) Novaliana Rahmi; Taufeni Taufik; Rofika -
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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The purpose of this research was to find out and analyze the effect of return on investment, current ratio, debt to equity ratio and asset growth on dividend payout ratio on the manufacturing companies listed in Indonesia Stock Exchange. The population used in this research is 141 manufacturing companies, and the sample that used is 37 manufacturing companies, analysis of data using multiple regression. Based on the result of the data analysis where t table of -1.982, value of t for return on investment amounted to 4.473 (p value 0.000), current ratio of -1.448 (p value 0.151), debt to equity ratio of -0.715 (p value 0.476) and asset growth amounted to -4.301 (p value 0.000). If the p value is less than alpha (significance) then Ha is accepted, whereas if the p value is greater than alpha (significance) then Ha is rejected. So it can be concluded that the Return on Investment (ROI) significantly affects the dividend payout ratio, current ratio does not significantly influence the dividend payout ratio, Debt to Equity Ratio (DER) did not significantly influence the dividend payout ratio, and growth asset significant effect on dividend payout ratio. With a total value of R square 0.271, which means that only 27.1% of independent variables had an influence on the dependent variable. While the remaining 72.9% is influenced by other variables not included in the regression model.Keywords: Dividend Payout Ratio, Return on Investment, Current Ratio, Debt to Equity Ratio, and Asset Growth.

PENGARUH KOMPLEKSITAS AUDIT, LOCUS OF CONTROL, RISIKO KESALAHAN TERHADAP PENURUNAN KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDITOR SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Kantor Akuntan Publik di Sumatera Bagian Tengah) Pretty Sakta Riny; Emrinaldi Nur DP; Rofika -
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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The trust of audited financial statement users to the public accounting profession relies on the quality audit report . Audit Quality is assessment of the process in conducting the audit tasks performed by an auditor thus generating an audit report are assessed based on factors that may effect the audit quality. The reduced audit quality behaviour can cause the low users confidence of audit report thus becoming a threat to the audit profession. The purpose of this research was to analyze the direct effect of the complexity of audit variable, locus of control and risk of error toward the reduce audit quality, and to examine the indirect effect between the complexity of audit, locus of control and risk of error to the reduce audit quality with auditors’ dysfunctional behavior as the intervening variable. The data collection of this research was using questionnaire method that distributed to 85 auditors working at Public Accounting Firm (KAP) in central Sumatra. The numbers of auditors who became research sample were 52 auditors from 17 public accounting firms. The collected data were analyzed by using Partial Least Square (PLS). 10 hypotheses are used for get the final research. It showed that the complexity of audit, locus of control, and risk of error affect the reduce of audit quality. This study showed that the complexity of audit and locus of control had effect toward dysfunctional behavior, whereas the risk of error variable did not have any effect toward the audit dysfunctional behavior.This study also showed that the dysfunctional behavior affect the reduce audit quality. When the independent and dependent variables were mediated by dysfunctional behavior, it showed that the complexity of audit, locus of control, and risk of error indirectly affected the reduce audit quality with auditors’ dysfunctional behavior as the intervening variable.Keywords: complexity of audit, locus of control, risk of error, reduce audit quality, and auditors’ dysfunctional behavior.

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK DEVISA DAN BANK NON DEVISA DI INDONESIA Azlina Azis; Hardi -; Rofika -
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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The study purposed to examine and analyze the differences in ROA, ROE, LDR and CAR between foreign banks and non-foreign exchange banks in Indonesia. Objects in this study is a Foreign Exchange Bank and Non-Foreign Exchange Bank in Indonesia 2008-2012 Period. The sample in this study as many as 24 by using purposive sampling method and type of data is secondary data. The data used is derived from the existing data, as for the analytical method used was Paired Sample t-test. The results of the current testing shows that from 2008-2012 ROE, LDR and CAR had different ratios between the financial performance of foreign banks and non-foreign exchange banks. This happens because foreign banks are not optimally exploit and gain profit opportunities of transactions using foreign currency. While ROA ratios did not different between the financial performance of foreign banks and non- foreign exchange banks.Keywords: Return On Asset, Return On Equity, Loan to Deposit Ratio, Capital Adequacy Ratio and Financial Performance

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