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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 CAPITAL ADEQUACY RATIO (CAR), LIKUIDITAS, EFESIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT DI PEKANBARU TAHUN 2013-2015 Berta Valentina; Kirmizi Ritonga; 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 is performed in order to test the influence of the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and BOPO toward Return on Asset (ROA). Sampling technique used is purposive sampling with criteria as Rural Bank in Pekanbaru who provide financial report and traded during period 2013 through 2015 and forwarded to Bank Indonesia. The Data is based on publicity Financial Fervices Authority since 2013 to 2015. Obtained by amount sampel as much 12 company from 16 Rural Bank in Pekanbaru 2013-2015 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also fstatistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. The test result of the study indicate that Capital Adequacy Ratio (CAR) affect of Return on Asset (ROA) with tcount˃ttable that is 6,950>1,977 and Pvalue˂α that is 0,000˂0,05. Loan to Deposit Ratio (LDR) has no effect on Return on Asset (ROA), this shown by the result of tcount<ttable that is 1,744< 1,977 and Pvalue>α that is 0,083>0,05. And BOPO affect of Return on Asset (ROA) with tcount˃ttable that is 3,047>1,977 and Pvalue˂α that is 0,003˂0,05.Keywords : Rural Bank, Capital Adequacy Ratio (CAR), Liquidity, BOPO and Profitability.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE : DIMODERASI OLEH PROFITABILITY (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2011-2013) Nimatur Roifah; Kirmizi Ritonga; 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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This study aims to examine whether leverage, and capital intensity ratio affect the effective tax rate that is moderated by profitability. This study conducted on companies listed on the Stock Exchange in 2011-2013. The total of samples in this study were as many as 62 companies. Methods of analysis used in this study was moderate regression analysis using SPSS version 17.0. The results showed that the leverage does not affect the effective tax rate. the results also showed that the capital intensity ratio, the interaction between leverage and profitability, as well as the interaction between capital intensity ratio and profitability affect the effective tax rate. Coefficient of determination third hypothesis in this study affect the dependent variable of 14.9%, while 85.1% is influenced by other variables that are not described in this study. Then the coefficient of determination fourth hypothesis in this study affect the dependent variable of 21.5%, while 78.5% is influenced by other variables that are not described in this study.Keywords: Effective tax rate, Profitability, Leverage, and Capital Intensity Ratio
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERKARIR MENJADI AKUNTAN PUBLIK Nurkholis Fajri; Kirmizi Ritonga; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to analyze of the influence of variable Job Intrinsic Value, Consideration of Labor Market, The Strenghts and Weaknesses of Public Accountant, Personality, and Professional Recognition to the interesting to get the career as public accountant. The samples in this study were students of existing state and private universities in Pekanbaru. Methods of data collection in this study is the method of questionnaires survey using instruments that are delivered diretcly to the students. Total respondents were are used in this analysis were 180 respondents. Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions) Version 17. The result of testing hypotheses using the t test, concluded H1, H2, H4, H5 is accepted which has a significance value p-value < 0,05, indicating that the variable job intrinsic value, consideration of labor market, personality, and professional recognition have influence to the interesting to get the career as public accountant. While variable the strenghts and weaknesses of public accountant have a significance value p-value > 0,05, H3 is not acceptable. The coefficient of determination in this study was 55,8 %. These four variables affect the dependent variable by 55,8 %, while 44,2 % is influenced by other variables that are not addressed in this study.Keywords : Intrinsic, Labor Consideration, Personality, Interesting as Public Accountant
PENGARUH GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE (Studi Empiris pada Seluruh Perusahaan Terdaftar di BEI Mengikuti PROPER Periode Tahun 2014-2015) Risky Vera Yoanna; Kirmizi Ritonga; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research has purposed to see the influenced of good corporate governance, environmental performance and corporate social responsibility in facing financial performance in Company Listed On Indonesia Stock Exchange Year 2014-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of financial performance of the company. Independent variabel consist comissaris independent,board of direction, audit committee, environmental performance, and corporate social responsibility. The populations of this research consist of 68 company and 74 samples company from 2014-2015 which listed in Indonesia Stock Exchange. Technique or getting sample of this research was purposive sampling. Multiple regression is used to test the hypothesis. After it was tested by using SPSS version 20.00. The result show that board of direction and environmental performance has significant impact on the financial performance. While comissaris independent, comitee audit and corporate social responsibility has no significant effect on the financial performance. Adjusted R Square shows the value of 0,125. It means that 12,5% change in financial performance is affected by the determinant variables in the model while the rest 87,5% is explained by other variables not included in the model.Keywords : Good Corporate Governance, Environmental Performance, Corporate Social Responsibility dan Financial Performance.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Abdul Hakim; 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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The purpose of this study was to test the Influence of Human Resources Competence, Implementation of Regional Financial Accounting System and the Internal Control System on the Quality of Local Government Financial Report. The population in this study is the manager of the work unit or financial officers in the regional work units Indragiri Hulu that amounts 29 SKPD. The samples were selected by purposive sampling method. The data used in this research is primary data. Data collection method used is the method of documentation. The analytical method used in this research is multiple linear regression analysis. Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) Competence Human Resources affects the Quality of Local Government Financial Report. That is, the better the Competence of Human Resources, it will improve the Quality of Local Government Financial Report. 2) Implementation Regional Financial Accounting System affects the Quality of Local Government Financial Report. That is, the better the Regional Financial Accounting System Implementation, will improve the Quality of Local Government Financial Report. 3) Government Internal Control System affects the Quality of Local Government Financial Report. That is, the better the Internal Control System run by the Government, will improve the Quality of Local Government Financial Report.Keywords: Competence of Human Resources, Implementation of Regional Financial Accounting System, Internal Control System and Quality of Financial Statements
PENGARUH KEMAMPUAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR INSPEKTORAT PROVINSI RIAU Amalia Khairunnisa; Kirmizi Ritonga; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to examine: 1) the effect on the performance of the auditor's intellectual capabilities, 2) the effect of emotional intelligence on the performance of the auditor and 3) the influence of spiritual intelligence on the performance of auditors.The sample used in this study were all auditors Inspectorate Riau Province. Collecting data through a questionnaire survey method. Of the 41 questionnaires distributed, the number of questionnaires returned was 41. The data using multiple regression analysis (multiple regression) with the help of a computer program SPSS version 17.0.The results showed that: 1) The ability Intellectual positive significant effect on the Performance Auditor, 2) Emotional Intelligence positive significant effect on the Performance Auditor and 3) Spiritual Intelligence positive significant effect on the Performance Auditor .It can be concluded that the coefficient of determination 0604 or 60.4%. This figure is 60.4% explained that the auditor's performance is influenced by intellectual ability, emotional intelligence and spiritual intelligence. While the remaining 39.6% auditor's performance is explained by other variables that are not included in this study.Keywords: Ability Intellectual, Emotional Intelligence, Spiritual Intelligence, Performance Auditor.
Pengaruh Perputaran Persediaan Barang Jadi, Debt To Equity Ratio, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Food and Beverages yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Febi Nurindah Sari; Kirmizi Ritonga; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Income or profit is one of the main objectives the establishment of any business enterprise. Without profit, the company can not be a going concern. The survival of the company (going concern) is influenced by the profitability of the company itself. Profitability illustrates the company's ability to profit through all abilities. The purpose of this study was to analyze the effect of independent variables (Inventory Turnover Period, Debt to Equity Ratio, Sales Growth) on the dependent variable is Profitability (NPM). Based on the results of the discussion over the whole hypothesis testing are: 1) There is no significant Effect of Finished Goods Inventory Turnover on Net Profit Margin, 2) There is no significant Effect of Debt to Equity Ratio on Net Profit Margin. And 3) There is no significant Effect of Sales Growth on Net Profit Margin.Keywords : Finished Goods Inventory Turnover, Debt To Equity Ratio, Sales Growth and Profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007-2012) Yulya Pinkasari; Kirmizi Ritonga; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The main purpose of this research is examining and knowing the efffects of management stock ownership, dividend policy, financial distress, the number of commissioners, management changes, audit tenure, going concern opinion, public accountant firm’s size, and change percentage of return on assets (ROA) to auditor switching. The population in this study were real estate and property firm listing in Indonesia Stock Exchange period 2007-2012, with the population total 48 firms. the sample are taken using purposive sampling method, and there are 84 of financial reports that have the sampling criteria. Type and data source in this study is decumentary and secondary data such as annual financial statement and independence auditor report. The data analysis technique used to verify the hypothesis is logistic regression. The result of this research show that audit tenure has significant effect on auditor switching. Then, management stock ownership, dividend policy, financial distress, the number of commissioners, management changes, going concern opinion, public accountant firm’s size, and change percentage of return on assets (ROA) does not have significant effect on auditor switching.Keywords: auditor switching, dividend policy, financial distress, management changes, and going concern opinion.
Analisis faktor-faktor yang mempengaruhi penerapan konservatisme dalam akuntansi (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2009-2011) Tri Novikasari; Kirmizi Ritonga; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study aimed to analyze the effect of consisted of managerial ownership structure, institutional ownership structure, the structure of public ownership, Leverage and Growth Opportunities on conservatism in accounting. This population is a manufacture company registered in Indonesian Stock Exchange in 2009-2011. There is 14 companies in the sample with purposive sampling technique.The Method of analysis used in this study is logistic regression with sofware SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for multiple regression analysis.The results of this study showed that the institutional ownership structure (sig=0,020; sig≤0,05) and Growth Opportunities (sig=0,039; sig≤0,05) effects on the conservatism in accounting. While the for managerial ownership structure (sig=0,973; sig≥0,05), the structure of public ownership (sig=0,854; sig≥0,05), and Leverage (sig=0,791; sig≥0,05) had no effect on the conservatism in accounting.Keywords : Managerial ownership structure, Institutional ownership structure, The structure of public ownership, Leverage, Growth Opportunities and Conservatism
PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, PENGALAMAN KERJA DAN INTEGRITAS TERHADAP KUALITAS HASIL AUDIT APIP DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Kirmizi Ritonga; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to determinethe effect of due professional care, independency, work experience and integrity to the quality of the audit results. The study was conducted in Riau Provincial Inspectorate. The population is around the internal auditor in the Inspectorate of Riau province, amounting to 41 respondents. The sampling data of this study using census sampling technique in which all members of the population used as sampel. Data collection techniques in this study is in the form of a questionnaire,while the data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. From partial regression test (t test) showed that due professional care,work experience and integrity significant effect on the quality of audit, while independency no significant effect on the quality of the audit results. Simultaneous regression test (F test) showed that all the independent variables simultaneously influence on the quality of the audit results. The magnitude of the effect that (Adjusted R2) by four variables together against the dependent variable 61.8%, while the remaining 38.2% is influenced by other variables not examined in this study. Researcher suggested for future research in order to add more variable and then to extend the population.Keywords: due professional care, independency, work experience, integrity, quality of audit result.
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