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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis PEKBIS Indonesian Management and Accounting Research
Kirmizi Ritonga
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH GOOD GOVERNANCE, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH Hidayat, Indra; Ritonga, Kirmizi; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The study was conducted using a survey method to regional work units in the city of Dumai. This study aims to determine the empirical evidence of the influence of good governance, organizational culture and leadership style on the performance of the government. The population in this study is on education in the city of Dumai. Samples taken office amounted to 262 104 people by the number of respondents. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression) with the help of SPSS software version 17:00 The results showed that the variables of good governance, organizational culture and leadership styles affect the performance of the government. Adjusted R square value is equal to 0.525 . This suggests that the effect of independent variables on the dependent 52.50 % and the rest is influenced by other variables that are not included in this study, while the remaining 47.50 % is explained by other variables not included in this study.Keywords : Good Governance , organizational culture , leadership style , the performance of the government.
PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013) Lestari, Alit Sri; Ritonga, Kirmizi; Anggraini, Lila
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

This study aims to examine the influence of solvency, company size, audit opinion and size of public accounting firmto audit report lag.The variabels which used in this study are solvency, companysize,auditopinion,and size of public accounting firm.The sample used in this study are manufacturing companies listed on Indonesia Stock Exchange (BEI)during 2011-2013 period. Companies that a sample of this is the company that contains the information that it contains information that covers all operational definition of research, namely: The company has total assets of 500 billion dollars or more over the 2011-2013 data (financial report) are available published. Data were analyzed with multipleregression method using Statistical Product and Service Solution (SPSS) version 17.0. The result showed that Solvency has significance level 0.027 (p < 0.05), indicating H1 is accepted that solvency influences audit report lag. company size has significance level 0.610 (p>0.05), indicating H2 is unacceptable, so that company size doesn’t influence audit report lag. Audit opinion has significance level 0,000 (p<0,05), indicating H3 is accepted that audit opinion influences audit report lag. Size of public accounting firm has significance level 0,032 (p<0,05), indicating H4 is accepted that size of public accounting firm influences audit report lag.Keywords: Solvency , Opinion, and Report Lag
PENGARUH PENGELOLAAN LINGKUNGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN PROFITABILITAS (ROA) PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empris pada Perusahaan Manufaktur yang Terdaftar di BEI Putri, Suci Rahma; Ritonga, Kirmizi; Savitri, Enni
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 research is to determine the effect of environmental disclosure, institutional ownership toward corporate social responsibility disclosure (CSRD) with profitability (ROA) as a moderating variable. The population of this research is manufacturing company which is member of PROPER and listing in Indonesia Stock Exchange from 2011 to 2013. The research samples are 72 companies selected by using purposive sampling method. The statistical method used is multiple linear regression analysis. These results show that the impact of environmental disclosure and institutional ownership has significant impact toward corporate social responsibility disclosure. But, profitability (ROA) as the moderating variable in relation between environmental disclosure and institutional ownership toward corporate social responsibility disclosure has no significant impact.Keywords: environtmental, performance, ownership, ROA, CSRD.
PENGARUH SOSIALISASI PAJAK, PEMERIKSAAN PAJAK DAN SUNSET POLICY JILID II TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DI KPP MADYA PEKANBARU Rahman, Opnita; Ritonga, Kirmizi; ', Rusli
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

This research aimed to find out whether tax socialization, tax inspection and sunset policy have a significant influence to income tax receivable in Madya Pekanbaru Tax Authority. The population in this study are all registered tax prayer in Madya Pekanbaru Tax Authority.The Number of samples in this study were 155 respondents in Pekanbaru area. Samples were selected by using purposive sampling which the criteria. Data collection was conducted by distributing 206 questinary, however only 155 questionnaires were replied by using purposive sampling method. The analytical tool used in this study was Statistical Package for the Social (SPSS). Tax socialization positive and significant impact on income tax receivable. T test 8,283 with a significance value < 0,05 so H1 accepted. Tax inspection positive and significant impact on income tax recevaible. T test 2,521 with a significance value < 0,05 so H2 accepted. Sunset policy positive and significant impact on income tax receivable. T test 3,425 wit a significance value < 0,05 so H3 accepted. Based on the result of data analysis known that the tax socialization, tax inspection and sunset policy affect significantly positive on the income tax receivable.Variable tax socialization, tax inspection and sunset policy can be used to explain to the income tax receivable of 54,7%Keyword: socialization, inspection, policy, income tax
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (Income Smoothing) (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Andani, Sri Ayu; Ritonga, Kirmizi; A, Al Azhar
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

This study to analize the effect of independent commissioner, Audit Committe, Managerial ownership, Company Size, Profitability, Financial Leverage toward the Income Smoothing (Case Study in Manufacturing Companies listed in Indonesia Stock Exchange period 2013-2015). This study using purposive sampling technique in which this study took company data manufacturing listed on the Stock Exchange in the period 2013-2015. The population of this research were 132 companies with a selected sample of the sample is based on research criteria as many as 43 companies sampled. Multiple regrresion is used to test the hypothesis. After it was tested by using SPSS version 20. The results of this study declare that the independent commissioner and profitability has a significant impact on the income smoothing. While audit committe, managerial ownership, firm size and financial leverage has no significant effect on the income smoothing.Keywords: Income Smoothing, Good Corporate Governance, Company Size, Profitability, Financial Levergae
PENGARUH REAKSI PASAR MODAL TERHADAP PERISTIWA AKSI DAMAI 4 NOVEMBER 2016 (Event Studi pada Saham Kompas 100 Yang Terdaftar Di Bursa Efek Indonesia) Mulya, Lega Tri; Ritonga, Kirmizi
Jurnal Tepak Manajemen Bisnis Vol 9, No 3 (2017)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

This research aims to know and analyze the difference between abnormalreturn and trading volume activity before and after Peace Action in November 4, 2016.The Peace Action might give an effect on capital market. If the event runs peacefully, itwould have a positive impact to capital market. Otherwise, it would have a negativeimpact on the capital market. The population in this study was all companies listed inKompas100 Index. The method used was a comparison study by using Paired Sample TTest. Based on the results of data analysis and discussion, it can be concluded asfollows that The was no different between abnormal return and trading volumeactivity before and after the peace action in November 4, 20016. The implications ofthis research is If there are actions that are not an anarchist then the investors do nothave to worry to invest.
Perceived Environmental Uncertainty, Management Acounting Infor-mation Systems and Decentralization Kirmizi Ritonga
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decen-tralization. MAIS is designed to provide chief executive officers information to make decision, planning, and controlling which was defined in terms of the extent to which managers use time information characteristics of broad scope, timeliness, and aggregation in manufactur-ing firms. The study involved 158 chief executive officers that have been responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Karawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MAS information moderated by decen-tralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sesti Yurfita Sari; Kirmizi Ritonga; Rusli -
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

This study aims to examine the relation of managerial ownership, institutional ownership, firm size, leverage, profitability and sales growth to earnings management. Earnings management as the dependent variable is measured by discretionary accrual using the Modified Jones Model. Purposive sampling method used for sampling and where 31 companies in the manufacturing category with the period 2010-2013 where selected as sample. The method of analysis used in this study is multiple regression analysis. The results shows that the managerial ownership, institutional ownership, leverage, and sales growth has significant effect on earnings management. Meanwhile, firm size, and profitability have no significant effect on earnings management.Keywords: management, ownership, leverage, profitability, and sales growth.
PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN, KEAMANAN DAN KERAHASIAAN, DAN KECEPATAN TERHADAP INTENSITAS PERILAKU DALAM PENGGUNAAN E-FILING (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) Rezky Wahyuni; Kirmizi Ritonga; Rusli -
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 research was conducted to test whether the perceived of usefulness, perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The study was conducted of the personal tax payer listed in KPP Pratama Pekanbaru Senapelan. A total respondents used in this research is 98 respondents. Method of analysis used in this study is multiple regression analysis with SPSS version 20.0. The result of the study showed that perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The result of the study also showed that perceived of usefulness does not effect the behavioral intensity for the e-filing usage. The magnitude of the effect caused by Adjusted R2 by four variables together is 72.5% of the dependent variable, while the remaining 27.5% is influenced by other variables not examined in this study.Keywords: E-filing, Behavioral Intensity For The E-filing Usage, Perceived Usefulness, Perceived Ease, Security and Privacy, Speed.
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KELONGGARAN ANGGARAN DENGAN ASIMETRI INFORMASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA RUMAH SAKIT SWASTA DI PEKANBARU) Ivo Daniel Tambunan; Kirmizi Ritonga; Al Azhar Ali
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 study aims to determine the effect of participative budgeting to budgetary slack with information asymetry and locus of control as moderated variabels.The research was conducted at private hospital on Pekanbaru with 70 middle managers and low managers, level of the head, head of division, the head field, the head of sub division, and the head of the sub field as a sample. The data was collected by distribution questionnaires to 15 private hospital with data analysis techniques use are Moderated Regression Analysis (MRA) with SPSS 20 for windows.From the result of multiple regression that participative budgeting having a significant effect on budgetary slack, while information asymetry does not significant effect relationship of participative budgeting with budgetary slack, and locus of control having a significant effect relationship of participative budgeting with budgetary slack. The magnitude effect (R2) by these three variabels together to the dependent variabels is equal to 67,80%, while remining 32,30% is effected by the others variabels not examined in this study.Keywords: Participative Budgeting, Information Asymetry, Locus of Control, and Budgetary Slack.
Co-Authors ', Rusli Al Azhar A Al Azhar Ali Al Azhar Lukman Al-azhar A Alfiati Silfi Ali Djamhuri Alit Sri Lestari, Alit Sri Amalia Khairunnisa Anak Agung Gede Sugianthara Andani, Sri Ayu Azhari Sofyan Berta Valentina Devi Safitri Enni Savitri Febi Nurindah Sari Indra Hidayat Intan Dwirianti Ivo Daniel Tambunan Jessica Andriyanie Jessica Fiona Mulya, Lega Tri Nelda Pratiwi Nimatur Roifah Nur Azlina Nurkholis Fajri Rahman, Opnita Ranti Agus Astuti Rezky Wahyuni Risky Vera Yoanna Rusli &#039; Rusli - Sem Paulus Sesti Yurfita Sari Suci Rahma Putri Tri Novikasari Utary Aini Yulya Pinkasari