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PENGARUH PERTIMBANGAN ETIS, PERSONAL COST, KOMITMEN PROFESIONAL, LOCUS OF CONTROL, DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI WHISTLEBLOWING INTERNAL (Studi Empiris Pada OPD PEMERINTAH PROVINSI RIAU) Sari Miranda Putri; Nasir Azwir; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to prove the influence ethical considerations, personalcost, professional commitment, locus of control and the level of seriousness offraud on intention to internal whistleblowing. The population in this study are allstaff working at OPD Riau Province. This research included in quantitativeresearch. The type of data used in this study is primary data is data derived fromthe next source in data collection techniques, sampling is done by purposivesampling with sampling technique with certain considerations (Sugiyono,2012:156) with the respondents as many as 124 employees working in OPD RiauProvince. These data were analyzed using multiple regression with SPSS Version22. This study aims to determine the effect of Ethical Considerations, PersonalCost, Professional Commitment, Locus of Control and the Level of Seriousness offraud on Intention to Conduct Internal Whistleblowing. The main issues that willbe explained by the researcher are as follows: To see how big influence betweendependent variable with independent variable. The results of this study indicateethical considerations, personal cost, professional commitment, locus of control,and the level of seriousness of fraud influence on intention to do internalwhistleblowing. So the conclusion of this research is that all hypothesis presentedis acceptable.Keywords : Ethical Considerations, Personal Cost, Professional Commitment,Locus Of Control, The Level Of Seriousness Of Fraud And IntentionTo Conduct Internal Whistleblowing.

PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Jasa Subsektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Susilawati Kurnia; Kamaliah Kamaliah; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to test the influence of liquidity, leverage and profitability, to financial distress on transportation subsector service companies listed on the Indonesia Stock Exchange in the period of year 2016-2018. Data analysis techniques in this study using descriptive methods, sampling techniques used with purposive sampling method so that the research samples obtained as much as 17 financial distress companies with the amount data observed as many as 51 observations. The result of the research that current ratio has an effect on financial distress with a significance value of 0.048 < 0.05. Debt to equity ratio has on effect on financial distress with a significance value of 0.018 < 0.05. Return on asset has no effect on financial distress with a significance value of 0.673 > 0.05.Keyword: Liquidity, Leverage, Profitability, Financial Distress

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN (Studi Empiris Pada Organisaasi Perangkat Daerah Kota Pekanbaru) Prasetyo Prasetyo; Kennedy Kennedy; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of accountability, transparency, and timeliness on budget performance at OPD in Pekanbaru City. The population is all OPD in Pekanbaru City. The sampling technique used purposive sampling method with a total sample of 81 subjects. The data collection technique used in this research is a questionnaire. The data analysis technique used is multiple regression. The results showed that the variables of accountability (X1) has a positive effect on the performance of the budget, with a value oftcount > 4.142 ttable 1.991 or sig 0.000 < 0.05. Variable transparency (X2) has a positive effect on the performance of the budget withtvaluethe 2,551 > ttable 1.991 or sig of 0.013 < 0.05 so. Variable timing (X3) effect on the performance of the budget, with a value oft > 2,215 ttable 1.991 or sig of 0.030 < 0.05.Keyword : Akuntabilitas, Transparansi dan Ketepatan Waktu terhadap Kinerja Anggaran

PENGARUH KOMPETENSI APARATUR PEMERINTAH, PENGENDALIAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANG-UNDANGAN, DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA OPD DI PEKANBARU) Rosalia Hery; M. Rasuli M. Rasuli; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was aimed to examine the influence of government apparatus competency, accounting control, adherence to rule of law, and budgetary participation on performance accountability of government entity. sample of this study is regional apparatus organization of pekanbaru city. The sampling method is used purposive sampling methode with total 99 respondents and the population 45 regional apparatus organization used in this study. The data source used in the study was the primary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23.0 windows. The result proved that: (1) government apparatus competency had a effect on performance accountability of government entity. (2) accounting control had a effect on performance accountability of government entity. (3) adherence to rule of law had effect on performance accountability of government entity. (4) budgetary participation had a effect on performance accountability of government entity.Keyword: Government Apparatus Competency, Accounting Control, Adherence To Rule Of Law, Budgetary Participation, Performance Accountability Of Government Entity

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018) Jayanti Fitri; Kamaliah Kamaliah; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of profitability, leverage, company size and dividend payout ratio on income smoothing. The population of this research is manufacturing companies listed on the Indonesian stock exchange in 2015- 2018. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. Samples that fit the criteria totaled 64 companies with an observation period of 4 years so that the research sample was 256 companies. The results showed that profitability has an effect on income smoothing with a significance value of 0.008 <0.05. Company size has an effect on income smoothing with a significance value of 0.002 <0.05. The dividend payout ratio has an effect on income smoothing with a significance value of 0.003 <0.05. Meanwhile, leverage has no effect on income smoothing with a significance value of 0.170> 0.05.Keywords: Income Smoothing, Profitability, Leverage, Company Size and Dividend Payout Ratio

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Lokaputra Michael; Anugerah Rita; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. The results of the study indicate that managerial ownership has an effect on risk management disclosure. Institutional ownership factors affect the disclosure of risk management. The independent commissioner factor has no significant effect on risk management disclosure. The audit committee factor has an effect on risk management disclosure. The risk management committee factor has an effect on risk management disclosure.Keywords : Disclosure of Risk Management, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, and Risk Management Committee.

PENGARUH UKURAN DEWAN PENGAWASAN SYARIAH, UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING: STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PADA TAHUN 2014-2018 Putri Meliya Annisa; Sari Nelly Ria; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to Islamic ethical principles. In this study, an assessment of the level of ISR disclosure was carried out on companies that were included in Islamic Commercial Banks in Indonesia during the 2014-2018 period. This study aims to obtain empirical evidence regarding the analysis of the factors that affect the disclosure of Islamic Social Reporting (ISR). The factors used include the size of the Sharia supervisory board, board of commissioners, audit committee, and company age. The measurement of Islamic Social Reporting (ISR) is based on the Islamic Social Reporting category to measure the ISR index as seen from the Bank's annual report. This research is a quantitative research. The population in this study were all Islamic commercial banks in Indonesia, amounting to 14 units of Islamic commercial banks based on data from the Financial Services Authority (OJK). The sampling technique used was purposive sampling. The total sample is 12 Islamic commercial banks. Data analysis was performed by using classical assumption tests and hypothesis testing using multiple regression methods. The results of this study indicate that the size factor of the Sharia supervisory board has no significant effect on the disclosure of Islamic Social Reporting. The board size factor has a significant effect on the disclosure of Islamic Social Reporting. The audit committee factor has no effect on the disclosure of Islamic Social Reporting and company age has a significant effect on the disclosure of Islamic Social Reporting.Keywords: Islamic Social Reporting (ISR) Disclosure, Sharia Supervisory Board Size, Board of Commissioners, Audit Committee and Company Age.

PENGARUH STRATEGI TINGKAT BISNIS, FREE CASH FLOW, LEVERAGE, PROFITABILITAS, SALES GROWTH DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Lindarti Riski; Kamaliah Kamaliah; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to examine the effect of busines level strategy, free cash flow, leverage, profitability, sales growth and litigation risk on the earning management. The population is a banking company listed on the Indonesia Stock Exchange in 2016-2018. Total sample is 39 companies based on Purposive Sampling methode. Technique of data analysis Structural Equation Modeling (SEM) using Partial Least Squares (PLS) version 6.0 for Windows as data processing software program. The result show that (1) Busines Level Strategy effect on the Earning Management, (2) Free cash flow effect on the Earning Management, (3) Leverage effect on the Earning Management, (4) Profitability effect on the Earning Management, (5) Sales growth effect on the Earning Management, (6) Litigation Risk effect on the Earning Management. Based on the calculation of coefficient determination (R2) was 0.821 which means 82.1% of the independent variables in this study can affect the dependent variable. While the remaining 17.9% is influenced by other independent variable that are not observed in this study. Keyword: earning management, business level strategy, free cash flow, leverage, profitability, sales growth, litigation risk.

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