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PENGARUH INFORMASI LAPORAN ARUS KAS, DEVIDEND PAYOUT RATIO (DPR), ECONOMIC VALUE ADDED (EVA) TERHADAP VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA (Studi Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2013) Stifany Ayuningrum; Hardi -; 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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Abstract

The purpose of this study is to find out the relationship between cash flow statement, devidend payout ratio and economic value added toward the trading volume stock at LQ 45 companies which are listed at Indonesia Stock Exchange in the year 2010-2013. The population in this study is all LQ 45 companies listed on the Indonesia Stock Exchange (IDX) 2010-2013. The population is as much as 45 companies. The sample size is as much as 24companies, analysis of data using multiple regressions. Based on the results obtained from the results of the data analysis, it can be concluded that the Cash flow from operation and cash flow from funding has no significant effect on Stock trading volume, Economic value Added does not have a significant effect on the Stock trading volume, Cash flow from investment has a significant effect on stock trading volume and last Devidend payout ratio has significant effect on Stock trading volume.Keywords: Cash Flow Statement, Devidend Payout Ratio (DPR), Economic Value Added (EVA),and Stock Trading Volume.
FAKTOR FAKTOR YANG MEMPENGARUHI UKURAN FUNGSI AUDIT INTERNAL PADA PERUSAHAAN DI INDONESIA (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Yolanda Pratami; Hardi -; Edfan Darlis
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 the diffusion of ownership, management share ownership, leverage, company size, reporting levels, and organisational complexity toward size of internal audit function on the companies
ANALISIS PENGARUH ASET PAJAK TANGGUHAN, ASIMETRI INFORMASI, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2010-2012 Stella Mettawidya; Hardi -; Edfan Darlis
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 of deferred tax assets, information asymmetry, and firm size effect on earnings management in LQ45 companies listed in Indonesia Stock Exchange 2010-2012. Independent variables used in this research is the deferred tax assets, information asymmetry, and firm size, while the dependent variables used in this research is earnings management. The research sample in this research consisted of 18 companies listed in LQ45 Indonesia Stock Exchange in the period 2010-2012, which were selected based on specific criteria by using purposive sampling method. Analysis of the data used in this research is multiple regression analysis were processed using SPSS version 17. The results of the conducted research simultaneously shows, deferred tax assets, information asymmetry and firm size has a significant influence on earnings management with value of Fhit> Ftable (5.034> 2.790). In contrast, the partial test results show that the: (1) the deferred tax assets do not have a significant effect on earnings management with a significant level or pvalue of 0.061, (2) information asymmetry significant effect on earnings management with a significant level or pvalue of 0.043, and (3 ) firm size have a significant effect on earnings management with a significant level or pvalue of 0.001.Keywords: earnings management, deffered tax asset, information asymmetry, and firm size.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Provinsi Riau) Dicky Rahman; Hardi -; Volta Diyanto
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 aim to analyze the impact of empirical utilization of information technology, the application of region’s Financial Accounting System and application of the government accounting standards on the quality of region’s financial reporting area in Riau province. Analysis method used in this research was multiple regression using SPSS Version 20. Population in this research is the all of Echelon III and IV Unit in the Riau provincial government amounting to 1063 people. Respondents of this research is some have maintained echelon III and IV in each SKPD (satuan kerja perangkat daerah) Riau Province. Echelon III and IV was chosen as respondents with the reason to look at managerial performance in the financial quality reporting area. Results of this research is the utilization of information technology, Implementation of Region’s Financial Accounting System , Implementation of the Government Accounting Standards significantly positive affects the quality of the region's financial reporting that can be viewed by t> t table.Keywords: Information Technology, Accounting, Government, Quality and Reporting.
PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING SISTEM INFORMASI (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan dan Padang) Mutiara Jelista; Hardi -; 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 to examine the effect of audit complexity, budget pressures of time, and experience of auditors on audit quality by moderating variable understanding of information systems. The population in this study were senior auditors and junior auditors in the firm in Pekanbaru, Medan and Padang, with a total population of 99 auditors. The samples are taken using simple random sampling method, so the number of samples obtained from the calculation formula of determining the total sample of 50 respondents. Primary data collection method used is questionnaire method. Of the 99 questionnaires distributed there are 59 questionnaires returned and used as a sample. The data analysis technique used in this test is multiple regression and regression interactions. Results of hypothesis testing in this study show that, the variable complexity of the audit time budget pressures and experience of auditors variable effect on audit quality. The moderating variable understanding of the interaction of information systems of the variable complexity of the audit time budget pressures and experience of auditors no effect on audit quality.Keywords: Audit, Budget, Auditors, Information Systems and Quality.
PENGARUH LABA AKUNTANSI, TOTAL ARUS KAS, KOMPONEN ARUS KAS, RETURN ON EQUITY TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 Riri Afrinta; Hardi -; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The purpose of this study was to examine the effect of accounting earnings, total cash flow, operating cash flow, financing cash flow, investment cash flow and return on equity to the mining company's stock trading volume. The population in this study are all mining companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Total population is about 16 mining companies. The sample in this study are all mining company listed on the Indonesia Stock Exchange (BEI) 2010-2013, the number of samples is as much as 16 mining companies. While the analysis of data using multiple regression models. Results of this study stated that the accounting profit, total cash flow, cash flow and return on equity investments have a significant impact on stock trading volume. While pperating cash flows and financing cash flow does not have a significant effect on stock trading volume.Keywords: Accounting, Cash, Return on equity, Stock Trading, and Mining
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMITMEN ORGANISASI, DAN BUDAYA KERJA TERHADAP KINERJA INTERNAL AUDITOR DI BPKP PROVINSI Muhammad Taufik Akbar; Hardi -; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This Research is aimed to know the effect of profesionalism , independence, organizational commitment and work culture to performance of internal auditors. This research is held at BPKP Riau province, The population of this study are internal auditors of BPKP. The data of this study are collected by using questionaires, and analyzed by using multiple regression. The result of this study shows that the professionalism, independence, organizational commitment and work culture have the possitive to the performent of internal auditors. The results also showed the contribution of independent variable influence on the dependent variable is equal to 82.1%. While the remaining 17.9% is influenced by other variables not included in this regression model.Keywords: Professionalism, independence, Organizational Commitment, Work Culture, and Performance of Internal Auditors.
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
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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
PENGARUH PEMAHAMAN AKUNTANSI, PEMAHAMAN KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Yunita Eriyanti Pakpahan; Hardi -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to examine the effect of an understanding of accounting, an understanding of taxation provisions, and transparency in tax. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to respondents in tax and accountant division who reporting annual tax return to KPP Madya. A total of 92 respondents (92%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 20.0. Result of the study showed that the variables understanding of accounting, understanding of taxation provisions, and transparency in tax effect on taxpayers compliance agency in KPP Madya Pekanbaru. The magnitude of the effect caused by Adjusted R2 by three variables together 54.4% of the dependent variable, while the remaining 45.6% is influenced by other variables not examined in this study.Keywords: Taxpayers compliance agency, understanding of accounting, understanding of taxation provisions, and transparency in tax.
Co-Authors Al Azhar Lukman Alfiati Silfi Azlina Azis Dicky Rahman Edfan Darlis Julita - Muhammad Taufik Akbar Mutiara Jelista Riri Afrinta Rofika - Rusli - Stella Mettawidya Stifany Ayuningrum Volta Diyanto Yolanda Pratami Yunita Eriyanti Pakpahan, Yunita Eriyanti