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Kirmizi Ritonga
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH DI KABUPATEN PELALAWAN Intan Dwirianti; Kirmizi Ritonga; Al Azhar Ali
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: 1) the effect of budget participation on local government performance, 2) the influence of clarity of purpose budget of local government performance, 3) the effect of feedback on the performance of local government budget, 4) the effect on the performance evaluation of local government budgets and 5) influence difficulty budgetary purposes of local government performance. The sample used in this study is that there are agencies in Pelalawan. Collecting data through a questionnaire survey method. Of the 68 questionnaires distributed, the number of questionnaires returned was 52. The data using multiple regression analysis (multiple regression) with the help of a computer program SPSS version 17.0. The results showed that: 1) Budget Participation no significant effect on the performance of Local Government, 2) Clarity of Purpose Budget significant effect on the performance of Local Government, 3) Feedback Articles significant effect on the Local Government Performance, 4) Evaluation Budget significant effect on government performance areas and 5) Difficulty Purpose Budget significant effect on the performance of Local Government. It can be concluded that the coefficient of determination 0666 or 6.66%. Figures 6.66% explained that performance is affected by the participation of local government budget, clarity of purpose budget, budget evaluation, feedback and difficult budget budgetary purposes. 33.4% while the remaining local government performance is explained by other variables not included in this study.Keywords: Budgetary, Performance, and Government.
PENGARUH KETEPATAN SKEDUL PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN SIAK Utary Aini; 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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Abstract

Local government performance not separated from the local government budget. The performance of a government can be judged from the budget. One of accuracy in budgeting. And in the implementation of the budget on time, internal control systems are also needed so that everything stays in control. The goal of this research is conducted to explore whether there is empirical evidence about the effect of budget scheduling and internal control system of local government in Siak Regency. The object of this study is Siak regency. This study performed on local government in SKPD Siak Regency with the second, third, and fourth echelon position. Primary data collection method conducted with survey technique by providing questions to respondents by the questionnaire. The result of this study showed that budget scheduling and internal control system had a positive and signifikan effect in performance of local government.Keywords : Budget Scheduling, Internal Control System, Local Government Perormance.
Pengaruh Pertumbuhan Aset, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012 Ranti Agus Astuti; Kirmizi Ritonga; Al-azhar A
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 capital structure is important for any company, because the company can not be separated from the debt. Many factors can affect the debt in a company becomes important as a basis in determining the composition of the capital structure of the company. Factors to be examined alleged effect on the capital structure including asset growth, profitability, and sales growth. The purpose of this study was to determine the effect of asset growth, profitability, and sales growth on the company's capital structure. Based on the results of research and discussion on this study, it can be concluded that the Asset Growth, Profitability, and Sales Growth had no significant effect on the capital structure and property Real Estate company that went public at the Indonesia Stock Exchange (IDX) 2010-2012.Keywords : Asset Growth, Profitability, Sales Growth, and Capital Structure
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP FIRM VALUE DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Jessica Fiona; 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

The purposes of this study are to analyze the effect of corporate social responsibility (CSR) disclosure to firm value and find out if good corporate governance (GCG) moderates the relationship between CSR disclosures to firm value. The population in this study is manufacturing company listed in Indonesia Stock Exchange in 2012 - 2014. The sample is selected by purposive sampling method, and the number of samples obtained are 77 companies with three years of observation. This study uses SPSS 16 application to examine the variables of this study. The variables of this study are firm value as dependent variable, CSR disclosure as independent variable, and GCG as moderating variable. GCG in this study is measured with managerial ownership, institutional ownership, proportion of independent commissioners, size of board director, size of board commissioner and audit committee. The result show that the CSR disclosure significantly affects the firm value. Good corporate governance measured by managerial ownership and proportion of independent commissioners moderate the relationship between CSR disclosure to firm value, but good corporate governance measured by institutional ownership, size of board director, size of board commissioner and audit committee don’t moderate the relationship between CSR disclosure to firm value.Keywords: Corporate Social Responsibility Disclosure, Firm Value, Good Corporate Governance
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN (Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia) Kirmizi Ritonga; Jessica Andriyanie
PEKBIS Vol 3, No 02 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.383 KB) | DOI: 10.31258/pekbis.3.02.%p

Abstract

This study examines empirical proof and analyzes the Value Added IntelectualTMCoefficient (VAIC ) for measuring the value-based performance of Indonesian 51corporations listed in Indonesian Stock Exchange which are included in LQ45 forthree years, 2007 to 2009. Annual reports,in terms of profit and loss and balancesheet reports of the corporations included in LQ45 related to the relevant timeperiod, were used to acquire the data target. A review is conducted of internationalliteratures on intelectual capital with specific reference to literature which reviewsTMmeasurement techniques and tools, and the VAIC method is applied to analyzethe data of Indonesian corporations listed in Indonesian Stock Exchange for threeyears of time period. The results of the study were there were the significant effect ofValue Added Capital Employed and Value Added Human Capital on Earning Pershare. Contradict result has been happened in this study that there were not effectof Strutural Capital Value Added on Earning Per Share. It means that whatever thecapital used in the corporations which is not effect on the performance achievedcorporations included on the LQ45.
DETERMINING THE MODERATING EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY - MANAGEMENT ACOUNTING INFORMATION SYSTEMS RELATIONSHIP IN INDONESIA MANUFACTURING COMPANIES Kirmizi Ritonga
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1047.474 KB) | DOI: 10.25105/imar.v9i1.1286

Abstract

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decentralization. MAIS is design to provide chief executive officers information to make decision, planning, and controlling was defined in terms of the extent to which managers use time information characteristics ofbroad scope, timeliness, and aggregation in manufacturing finns. The study of 158 chief executive officers that have responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Kerawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MA S information moderated by decentralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization
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 ' Rusli - Sem Paulus Sesti Yurfita Sari Suci Rahma Putri Tri Novikasari Utary Aini Yulya Pinkasari