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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Akuntansi dan Ekonomika Indonesian Journal of Economics, Social, and Humanities JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling
Riska Natariasari
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Virginia Virginia; Kirmizi Kirmizi; Riska Natariasari
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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This study aims to examine the influence of firm characteristics and corporate governance on tax avoidance. Tax avoidance is a dependent variable in this study that measured by cash effective tax rate. Independent variable in this study are firm characteristics that proxy by leverage, firm size, and fix asset intensity. While corporate governance is proxy by institutional ownership and independent commissioner.The sample of this research are the manufacture firms listed in Indonesian Stock Exchange in 2012-2014. The sample are collected using purposive sampling method and resulted 53 firms become the samples. Data analyzed by classic assumption tests and examination hypothesis by multiple regression method.The result of this research show that leverage have a significant effect to tax avoidance. While the other variable, firm size, fix asset intensity, institutional ownership, and independent commissioner do not have significant effect to tax avoidance.Keywords : Tax Avoidance, Leverage, Firm Size, Fix Asset Intensity, Institutional Ownership, Independent Commissioner.
Pengaruh atribut kualitas audit terhadap kepuasan klien (studi empiris pada Bank Perkreditan Rakyat di Pekanbaru) Ruth A Pasaribu; Andreas '; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this research is to find out the audit quality attributes, includes auditing experience, understand the client's industry, responsive to the needs of clients, adhering to common standards, the involvement of the leadership of CPA Firm, the involvement of audit committees, on client satisfaction. Data for this study was obtained from samples of all staff off accounting, manager of accounting, and internal auditor,whose working at BPR company in Pekanbaru. This research is using survey methods. Total respondents which is used in this research are 49% respondents (81.6%). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 17. Result of the study indicates the auditing experience, understand the client's industry, responsive to the needs of clients, the involvement of the leadership of CPA Firm influence to client satisfaction. But adhering to common standards and involvement of audit committees have not and influence on client satisfaction. The coefficient of determination in this research were 78.3%, the four variables jointly influence dependent variable as much as 78.3%, while 21.7% is influenced by other unclear variables.Keywords: Attribute Audit Quality, Client Satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi Empiris pada Perusahaan Tekstil yang Terdaftar Di BEI Periode 2011-2015) Bella Mardhatillah Sani; Amir Hasan; Riska Natariasari
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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The study aims to determine the factors that affect the capital structure. The company that is used as an object which is the textile company registered in the Indonesia Stock Exchange during the period 2011-2015. The factors that affect the capital structure in this study is profitability, size of the company, company’s growth, and the risk of business. This study uses secondary data with a sample of 11 companies. Determination of the sample was made by applying purposive sampling method. The results of this study showed that the variable of size and risk of business be influential significant effect to capital structure. Meanwhile, profitability and company’s growth be influential not significant effect to capital structure.Keywords: Capital Structur, Profitability, Size, Growth, Risk.
PENGARUH PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN (Studi Empiris Pada Perbankan di Pekanbaru) Theresa Festi T; Andreas '; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of the research was to analyse about the influance of internal audit role consist of independence, professional proficiency, scope of work, performance of audit work, and management of internal auditing department toward fraud prevention. Total respondent which used in this research ware 51 respondents (85 %) .The samples in this research was internal control system and internal auditor whose work in branch bank’s Pekanbaru. This research was used survey methods which used quisioner instrument. The analyzing method was Simple Linier Regression methods. The result of the study indicated the internal audit role influenced toward fraud prevention . It meant that the internal audit role was better, as result the fraud prevention became increasing. The coefficient of determination (R2) in this research were 0.467. It meant that 46,7% fraud prevention was influenced by the internal audit role.Keywords : The Internal Audit Role, Prevention of fraud
PENGARUH KOMPLEKSITAS AUDIT, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN, INDEPENDENSI DEWAN KOMISARIS DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Hafiza Hafiza; Amir Hasan; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research is to analyze the effect of audit complexity, client’s profitability, firm size, independency of the board commissioner and audit firm size to audit fee in manufacturing companies listed on Indonesia Stock Exchange from 2012-2015. This research used secondary data that is audited financial report which can be accessible through the website of Indonesia Stock Exchange www.idx.co.id. The population for this research is 135 manufacturing companies. The sampling method is purposive sampling. Based on this method, 45 companies are acquired as a sample, with 4 years of observation period. Thus, the sum of this research is 180 analysis unit. Then audit complexity, client’s profitability, firm size, independency of the board commissioner, audit firm size and audit fee are tested using multiple linear regression analysis using SPSS 21.0. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this research indicate that audit complexity, client’s profitability, firm size, independency of the board commissioner and audit firm size have a positive and significant effect on audit fee.Keywords : audit fee, audit complexity, client’s profitability, firm size, independency of the board commissioner, audit firm size
PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2016) Suci Asral Sukma; Vince Ratnawati; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to examine the effect of tax rates, tunneling incentive, bonus mechanisms, and foreign ownership on transfer pricing of the companies listed on Indonesia Stock Exchange in 2014-2016. The Ppulation of this study one all of the companies which is listed in Indonesian stock exchange. A total of the companies meet the sampling criterias. Data of this study was analyzed by using multipile regression method trough SPSS version 25. The results showed that tax rates and tunneling incentive affect the transfer pricing, while the bonus mechanisms and foreign ownership did not affect the tranfer pricing in the companies.Keywords : tax rates, tunneling incentive, bonus mechanisms, foreign ownership, transfer pricing
Pengaruh motivasi terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan profesi akuntansi (ppak) Sri Wahyuni; Zirman '; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study aims to look at the effect of motivation on student interest in accounting education to follow the accounting profession.This study was conducted by taking a sample of 100 students of accounting faculty of economics University of Riau, and the State Islamic University of Riau Islamic University class of 2009 and 2010. The sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.The results of this study indicate that the quality and motivation motivation significantly affect the economic interest of the education of accounting students to follow the accounting profession (PPAk). While the career motivation not significantly affect the interest of the education of accounting students to follow the accounting profession (PPAk). The coefficient of determination (R2) in this study was 0.245. this suggests that the effect of independent variables on the dependent 24.5% and the remaining 75.5% is influenced by other variables.Key Word : Quality Motivation , Career Motivation, Economic Motivation and Interest To Follow The Accounting Profession Education (PPAk)
PENGARUH KOMPONEN KEAHLIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENDETEKSIAN KECURANGAN PADA AUDITOR BPKP SUMATERA BARAT Fauziah Muchlis; Zulbahridar Zulbahridar; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study aimed to analyze the effect caused by the auditor’s skill component consist of knowledge component, experience, decision strategies, cognotive abilities, task analysis, and interpesonal skill with auditor’s ability on fraud detection. This study uses total sampling with 80 samples obtained from the all of auditor at BPKP West Sumatera. Data collection techniques in this study is in the form of questionnaires. Number of questionnaires returned was 42, while data analysis technique used is multiple regression analysis were processed with SPSS version 16 for Windows. The result of this research indicated that (1) knowledge component has no effect to the auditor’s ability on fraud detection where significant value 0,174>0,05 and
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEPUTUSAN KEUANGAN DAN NILAI PERUSAHAAN PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurfitri Apriliani; Restu Agusti; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The aimed of this study is to investigate the effect of ownership structure to funding decisions, investment decisions, dividend policy and company value. The Sample in this research are 22 companies of the LQ 45 Company in Indonesia Stock Exchaange (IDX) so that the total sample period 2011-2012 amounted to 44 research data. This research uses multiple regression analysis with the SPSS program version 19.0. The result of this study found that managerial ownership have a significant effect on funding decisions, while institutional ownership has no significant effect on funding decisions. Ownership structure have a significant effect on dividend policy and ownership structure have a significant effect on company value. The magnitude of the effect managerial ownership on funding decisions is equal to -0,975. The magnitude of the effect institutional ownership and managerial ownership on dividend policy is equal to -1,818 and -0,04. While the magnitude of the effect institutional ownership and managerial ownership on company value is 1,772 and 0,202.Keywords: Funding Decisions, Investment Decisions, Dividend Policy, Company Value, Institutional Ownership and Managerial Ownership.
PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN EXCHANGE RATE TERHADAPTRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) Shelly Viviany; Ria Nelly Sari; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aims to examine the influence of tax rate, tunneling incentive, bonus plan and exchange rate on trsnsfer pricing. Transfer pricing is a dependent variable in this study that measured with sales to related parties. Independent variable in this study are tax rate, tunneling incentive, bonus plan and echange rate. The sample of this research are the manufacture firms listed in Indonesian Stock Exchange in 2013-2016. The sample are collected using purposive sampling method and resulted 136 firms become the samples. Data analyzed by coefficient of determination test and examination hypothesis by logistic regression analysis. The result of this research show that tax rates and bonus plan do not have a significant effect to transfer pricing. While the other variable, tunneling incetive and exchange rate have significant effect to transfer pricing.Keywords : Transfer pricing, Tax Rate, Tunneling Incentive, Bonus Plan and Exchange Rate
Co-Authors ', Andreas ', Yusralaini Alfiati Silfi Amir Hasan Andreas ' Anisyah, Fitri Arif Anshari Raswen Azwir Nasir Balqish, Meylannisa Bella Mardhatillah Sani Desmiyawati Desmiyawati, Desmiyawati Fauziah Muchlis Hafiza Hafiza Handayani, Vina Ilman, Rizki Izzara, Aidura Julita Julita Julita Saidi Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro Luthfi iznillah, Muhammad Mariani - Masri Situmorang Nabila, Kania Neldawati Neldawati Nurfitri Apriliani Rahmah, Yulina Rahmawati, Vince Restu Agusti Ria Nelly Sari Rossa Amelia, Rossa Ruth A Pasaribu Shelly Viviany Sri Wahyuni Suci Asral Sukma Theresa Festi T Vince Ratnawati Virginia Virginia Volta Diyanto Wulandari, Rinda Yuneita Anisma Yusralaini Yusralaini Zirman ' Zulbahridar - Zulbahridar Zulbahridar