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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KETEPATAN SKEDUL PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN SIAK Utary Aini; Kirmizi Ritonga; Sem Paulus
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

Local government performance not separated from the local government budget. The performance of a government can be judged from the budget. One of accuracy in budgeting. And in the implementation of the budget on time, internal control systems are also needed so that everything stays in control. The goal of this research is conducted to explore whether there is empirical evidence about the effect of budget scheduling and internal control system of local government in Siak Regency. The object of this study is Siak regency. This study performed on local government in SKPD Siak Regency with the second, third, and fourth echelon position. Primary data collection method conducted with survey technique by providing questions to respondents by the questionnaire. The result of this study showed that budget scheduling and internal control system had a positive and signifikan effect in performance of local government.Keywords : Budget Scheduling, Internal Control System, Local Government Perormance.
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2010-2012 Raja Aldino; Yusralaini Yusralaini; Sem Paulus
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 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 .
TANGGUNG JAWAB SOSIAL KORPORAT, LEVERAGE, KEPEMILIKAN MAYORITAS DAN AGRESIVITAS PAJAK: TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Hanny Putri Sari; Poppy Nurmayanti; Sem Paulus
JURNAL AL-IQTISHAD Vol 18, No 1 (2022)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v18i1.14908

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mencari tahu apakah tanggung jawab sosial korporat, leverage dan kepemilikan mayoritas dapat memberi pengaruh pada agresivitas pajak dan apakah tata kelola perusahaan bisa memoderasi hubungan antara variabel terikat dan variabel bebas tadi. Penelitian ini memakai semua perusahaan sektor pertambangan yang tercantum pada Bursa Efek Indonesia dari tahun 2015 sampai 2019 sebagai populasi. Teknik purposive sampling dipakai untuk memilah data observasi dan didapatkan 12 perusahaan pertambangan yang dipilih untuk diobservasi berdasarkan kriteria tertentu. Pada penelitian ini dipergunakan data sekunder dan untuk analisis digunakan metode analisis regresi berganda. Setelah diperoleh sampel penelitian, pengolahan data dilakukan. Hasil pengujian menunjukkan bahwa betul agresivitas pajak bisa dipengaruhi oleh tanggung jawab sosial korporat, leverage dan kepemilikan mayoritas. Hasil penelitian juga menunjukkan bahwa tata kelola perusahaan tidak memoderasi hubungan antara tanggung jawab sosial korporat, leverage serta kepemilikan mayoritas pada agresivitas pajak.
Co-Authors Alfajri ' Ali Djamhuri Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas Andreas Aprilla Shinta Uli Azwir Nasir Desmiyawati ' Desmiyawati - Desti Widiart Dini Afifah Emil Regina Fransiska Hanny Putri Sari Harun Haposan Jimmy Mardi Siregar Kamaliah - Kirmizi Kirmizi Kirmizi Ritonga Lopita Turwirdani Mariana Putri Maslyn Eva Uli Siahaan Nasrizal Nasrizal Nurazlina ' Oktariani Wefa Poppy Nurmayanti Raja Aldino Restu Agusti Rita Anugerah Rizka Aulia Putri Satria Muharofiq Siti Indah Dhiyavani Ulfa Jasmine Utary Aini Veronica M Vivi Aurora Mezal Yesi Mutia Basri Yusralaini Yusralaini Zirman ' Zulfikar Zulfikar