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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
Pengaruh Return On Asset, Sales Growth, Asset Growth, Cash Flow, Dan Likuiditas Terhadap Dividend Payout Ratio Perusahaan Perbankan Di Bursa Efek Indonesia Tahun 2009 - 2013 Poernawarman -; Kamaliah -; Nur Azlina
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

This study aims to determine the effect of ROA on Dividend Payout Ratio on Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of the Sales Growth Dividend Payout Ratio on Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of the Asset Growth Dividend Payout Ratio on Banking company Listed in Indonesia Stock Exchange, to determine the effect of the Cash Flow Dividend Payout Ratio on Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of the Dividend Payout Ratio Liquidity in Banking Companies Listed in Indonesia Stock Exchange, to determine the effect of ROA , Sales Growth, Asset Growth, Cash Flow and Liquidity together against Dividend Payout Ratio on Banking Companies listed on the Indonesia Stock Exchange. The population in this study are all companies belonging to banking in Indonesia Stock Exchange (IDX). In accordance with the IDX publication shows that the number of listed companies in the period 2009-2013 a number of 45 issuers. In this study, the selected sample is 15 banking company incorporated in a row during 2009-2013 in Indonesia Stock Exchange. Analysis of the data used to test for normality, classic assumption test, F test, t test and the coefficient of determination. The results showed a significant effect on the Return On Parliament on Commercial Banks in IDX. Thus, Hypothesis 1. The results showed that SG significant effect on the House on Commercial Banks in IDX. Thus, Hypothesis 2 is acceptable. The results showed that AG significantly influence the House on Commercial Banks in IDX. Thus, Hypothesis 3 is acceptable. The results showed that the CF significantly influence the House on Commercial Banks in IDX. Thus, Hypothesis 4 is acceptable. The results showed that CR significantly influence the House on Commercial Banks in IDX. Thus, Hypothesis 5 is acceptable. From the test results simultaneously known that the independent variables simultaneously have a significant influence on the House of Commercial Banks companies in IDX.Keywords: Return on Assets, Sales Growth, Asset Growth, Cash Flow, Liquidity and Dividend Payout Ratio.
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 PERUSAHAAN KELUARGA, MULTINATIONAL COMPANY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012) Nurul Hidayah; Kamaliah -; 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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This research has a purpose to examine the influence of family company, multinational company and institutional ownership to tax avoidance. This study classified the type of research that is causative. The population in this study are all companies listed at the Indonesia Stock Exchange in 2010 until 2012. Sample used in this study was a 30 companies. The method using in the selection of sample by purposive sampling method. The data used in this research is a secondary data obtain from www.idx.co.id. The model of analysis used in this study is a program SPSS version 16.0 for Windows. The result of this research indicates that multinational company has a significant influence on tax avoidance activity. While the family ownership and institutional ownership have not significant influences on tax avoidance.Keywords: Tax Avoidance, Family Company, Multinational Company, and Institutional Ownership.
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 PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Dini Afifah; Kamaliah -; 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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This study aimed to know whether the company size and debt to equity ratio affects profitability moderated by earnings growth of trading company that listed in Indonesia Stock Exchange (IDX). The population in this study are all trading company registered in Indonesia Stock Exchange (IDX). Sampling was done using purposive sampling method, based on data collection there are 29 trading companies listed in Indonesia Stock Exchange. However, during the year 2009 there were delisted trading company namely PT. Tira Austenite Tbk and PT. Gema Grahasaran. Analysis of data using multiple regression method. The study states that the company size that moderated by earnings growth (X1) does not have a significant effect on the profitability. Debt to Equity Ratio moderated by earnings growth (X2) has a significant effect on the profitability of the company. Accoring to the rate coefficient of determination means that the profitability of the company is explained by the variable debt to equity ratio of firm size, debt-toequity ratio to earnings growth as moderating variables and the size of the companies with earnings growth as the moderating variable is equal to 36%. While approximately 64% is influenced by other variables that not examined in this study.Keywords: Firm Size, Debt to Equity Ratio, Profitability
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT ASUMSI GOING CONCERN Syarifah Siti Rabiah; Kamaliah -; Alfiati Silfi
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 main purpose of this research is examining and knowing the effects of board of directors, board of commissioners, audit committe and institusional ownership to the opinion of audit assumtion of going concern. The population in this study were manufacture firm listing in Indonesia Stock Exchange period 2011-2013, with the population total 136 firms, the sample are taken using purposive sampling method, and there are 31 firm that fullfill the criteria. The data analysis technice which is used in this study is logistic regression. The result of this research show that board of commissioners and audit committe have effect on the opinion of audit assumtion of going concern. Then, board of directors and institusional ownership does not have affect on the opinion of audit assumtion of going concern.Keywords: board of directors, board of commissioners, audit committe, institusional ownership, going concern opinion audit
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN, ASURANSI & LEMBAGA KEUANGAN LAINNYA DI BURSA EFEK INDONESIA TAHUN 2010-2013 Muhammad Fadhli; Kamaliah -; Julita -
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 are to determine the significances effect of liquidity, leverage, profitability, dividend policy as moderation with the corporate’s value. The study population was 56 companies, but based on the criteria there are only 24 (thirty-four) companies. Sampling using purpossive sampling technique while data analysis using multiple linear regression model. The study states that the Loan to Deposit Ratio (LDR) significantly affects the corporate’s value. Debt to Equity Ratio (DER) has no significant effect to the corporate’s value. Return on Assets has a significant effect to the corporate’s value. Loan to Deposit Ratio (LDR) moderated by dividend policy has a significantly influence to the corporate’s value. Debt to Equity Ratio (DER) moderated by dividend policy no significant effect on the corporate’s value. Return on Assets moderated by dividend policy has a significantly influence to the corporate’s value.Keywords: Liquidity, Leverage, Profitability, Dividend Policy, and Corporate Values
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Payakumbuh) Adif Putra Zodia; Kamaliah -; Rheny Afriana Hanif
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 influence of information technology, the internal control system and organizational commitmenton on the SKPD performance. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (30 government agencies). The sampling method used in this study is saturated sampling method. The respondent in this study is the head of SKPD, secretary of SKP, treasurer of SKPD and the head of financial, . The sample used in this study were 120 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0 The result of this study indicated that the influence of information technology has not effect on SKPD performance. While the internal control system and organizational commitmenton has effect on SKPD performance. The magnitude of the effect (R2) the influence of information technology, the internal control system and organizational commitmenton on the SKPD performance area was 62,1%. While the remaining 37,9% is influenced by other independent variabel that are not observed in this study.Keywords: information, technology, internal control, commitmenton, performance.
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
PENGARUH RED FLAGS, SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG, DAN MEDAN YANG TERDAFTAR DI IAPI 2013) Sandi Prasetyo; Kamaliah -; Rheny Afriana Hanif
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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Fraud and error is very different, which sets it apart is the underlying action, whether the act was committed intentionally or not. If the act was committed intentionally, then it is called fraud (fraud) and when the act was committed by accident, then it is called by mistake (error). The purpose of this study is to look at the effect of red flags, the auditor's professional skepticism, competence, independence, and professionalism to the auditor's ability to detect fraud. This research was conducted auditor in KAP in the Pekanbaru, Padang, and Medan. From the test results it is known that the red flags, the auditor's professional skepticism, competence, and professionalism affect the auditor's ability to detect fraud. While not affect the independence of the auditor's ability to detect fraud.Keywords: Red Flags, Auditor Professional Skepticism, Competence, Independence, professionalism and ability Auditor in Detecting Fraud.
Co-Authors Adif Putra Zodia Alfiati Silfi Christin Junianty Devi Safitri Dini Afifah Julita - MARIA BINTANG Muhammad Fadhli Nur Azlina Poernawarman - Rheny Afriana Hanif Rofika - Sandi Prasetyo Sem Paulus Silvia Hellena Syarifah Siti Rabiah Ulfa Indri Utami