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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement MAHESA : Malahayati Health Student Journal SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PENGARUH PROFESIONALISME PEMERIKSA PAJAK, PENGALAMAN KERJA, TINGKAT PENDIDIKAN, DAN MOTIVASI KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi pada Pemeriksa Pajak di Kanwil DJP Jakarta Pusat) Aditya, Ritonga Nugraha; Vince, Ratnawati; Eka, Hariyani
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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Abstract

This research objective was examined the influence of tax auditor Profesionalism, work experience, the level of education, and work motivation on thePerformance Tax Inspector (Studi Of Tax Inspectors In Kanwil DJP JakartaPusat) The data in this study is the primary data. The population this study werethe tax auditors who worked at Kanwil DJP Jakarta Pusat. The sampling methodused in this study census method. The sample usedin this study were 34respondent. The method of data analysis used to the test the hypotesis is multipleregression analysis using SPSS version 21. The results of this study tax auditorProfesionalism, work experience, the level of education, and work motivationshowed influence on the tax auditor performance. The magnitude of the effectcaused by Adjusted R² by three variables is 73% of the dependent variable, whilethe remaining 27% is influenced by other independent variable that are notobserved in this study.Keywords : Profesionalism, tax auditor, work experience, the level of education,work motivation, performance
PENGARUH BIAYA LINGKUNGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN KINERJA LINGKUNGAN SEBAGAI PEMEDIASI ( Studi Empiris Pada Perusahaan Terdaftar di BEI yang Mengikuti PROPER Tahun 2016-2018) Meri, Handayani; Ria, Sari Nelly; Eka, Hariyani
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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Abstract

The purpose of this research is to analyse the effect of environmental cost and corporate social responsibility (CSR) disclosure on financial performance with environmental performance as a mediated (empirical study on companies listed on Indonesia Stock Exchange which following PROPER year 2016-2018)". This research is a quantitative study using secondary data observed from the company's annual report. The population in this study is the companies listed on the Indonesia Stock Exchange which following PROPER year 2016-2018. The sample in this study were 52 companies with a total sampel is 156 data. The sampling technique used was purposive sampling technique. The analytical method used is multiple linear regression and sobel test. The results of this research indicate that environmental cost and environmental performance have an effect on financial performance because the value of thitung>ttabel with a significance value of <0.05, while the disclosure of corporate social responsibility (CSR) has no effect on financial performance but has an effect on environmental performance. Environmental cost have no effect on environmental performance, while disclosure of corporate social responsibility (CSR) effect on environmental performance. Environmental performance is able to mediate between disclosure of corporate social responsibility (CSR) on financial performance but unable to mediate environmental cost on financial performance.Keywords: Environmental Costs, Disclosure Of Corporate Social Responsibility (CSR), Environmental Performance (PROPER) and Financial Performance (ROE).
Pengaruh Stock Split Terhadap Harga Dan Likuiditas Saham Zainal Abidin Zein; Novita Indrawati; Eka Hariyani
Jurnal Ekonomi Vol 17, No 02 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.39 KB) | DOI: 10.31258/je.17.02.p.%p

Abstract

This study aimed to analyze the effect of stock split announcement to the stock priceand liquidity in the Indonesian Stock Exchange by taking a sample of 34 firms in theperiod 2002 to 2005. During the study period 111 days, divided into two periods,100 day estimation period and event period 11 days including five days before, oneday events, and five days after. To examine the changes in prices made during thetest period abnormal return events with analysis based on the concept of marketmodel. Observed stock liquidity through trading activities/Tranding Volume Activity(TVA). The testing device used is one sample t-test and paired sample t-test. Theresults show that there is a significant abnormal return on stock split, there aresignificant differences in abnormal return between the periods before and after thestock split, and there was no significant difference in the activity of stock tradingvolume between the period before and after the stock spli
Analisis Faktor-faktor yang Berpengaruh terhadap Tax Compliance Penyetoran dan Pelaporan SPT Masa PPN (Survei pada PKP yang Terdaftar Di KPP Pratama Tampan Pekanbaru) Liya Juniati; Zirman &#039;; Eka Hariyani
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. With the aim to analyze the factors that affect the remittance of tax compliance and reporting PERIOD VAT returns on PFM STO Registered in Tampan Pekanbaru.Population in this study were all entrepreneurs taxable entity registered with the tax office (LTO) Primary Tampan Pekanbaru. Samples taken amounted to 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is partial least squares (PLS) with the help of the program SmartPLS 2.0.These results indicate that (1) the attitude of taxpayers to comply has a significant influence on the intention of the taxpayer to comply, (2) subjective norm does not have a significant effect on the taxpayer's intention to comply, (3) perceived behavioral control have significant influence on taxpayer's intention to comply, (4) the financial condition does not have a significant influence on tax compliance and (5) the taxpayer's intention to adhere to have a significant influence on tax compliance.Keywords: Attitudes of taxpayer to comply, Subjective norm, Perceived behavioral control, Financial condition, The taxpayer's intention to comply and Tax compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTING DALAM PERSPEKTIF FRAUD PENTAGON (Studi Empiris Pada Sektor Perbankan Yang Terdaftar di di Bursa Efek Indonesia Tahun 2014-2017) Normita Normita; Ruhul Fitrios; Eka Hariyani
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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Abstract

This research was examined factors affecting fraudulent financialreporting in the perspective of the pentagon fraud at perbankan sector listed onbei in years 2014-2017. The population in this study are all PerbankanCompanies listed on BEI in years 2014-2017. This research is included inquantitative research. The type of data used in this study is secondary data fromof annual reports of companies. The sample selection in this study uses purposivesampling method where from 44 selected populations according to the samplecriteria of 35 selected companies. These data were analyzed using multipleregression analysis with SPSS Version 25. The results of this study showed thatFinancial Target affects Fraudulent Financial Reporting, External Pressureaffects Fraudulent Financial Reporting, Opportunity affects Fraudulent FinancialReporting, Rationalization affects Fraudulent Financial Reporting, Capabilityaffects Fraudulent Financial Reporting and Arrogance not affects FraudulentFinancial Reporting.Keywords : Fraudulent Financial Reporting Financial Target, External Pressure,Opportunity, Rationalization, Arrogance.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, UKURAN DEWAN KOMISARIS, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL P ERUSAHAAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Windy Wulandari; Azwir Nasir Azwir Nasir; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was examined the influence of Firm Size, Firm Age, Independent Commisaries Board, Profitability And Leverageto CSR Disclosure. The population in this study are all BUMN Companies listed in Bursa Efek Indonesia in years 2013-2015. This research is included in quantitative research. The type of data used in this study is secondary data from financial statement of the aforementioned BUMN Companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total sample in this study are 17 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this study showed that Firm Size affects CSR Disclosure with significant value 0,000, Firm Ageaffects CSR Disclosure with significant value 0,005, Independent Commisaries Boardaffects CSR Disclosure with significant value 0,035, Profitability affects CSR Disclosure with significant value 0,002 and Leverage affects CSR Disclosure with significant value 0,009. So the conclusion of this research is all hypothesis presented acceptable.Keywords : CSR Disclosure, Firm Size, Firm Age, Independent Commisaries Board, Profitability, Leverage
PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada PT. POS Indonesia KCU Kota Pekanbaru) Tia Radhiah; Raja Adri Satriawan S.; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out the effectiveness of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of all supervisors, managers and the managers assistants whose working at the PT POS Indonesia Pekanbaru main branch office. This research is using survey methods by delivering the questioner instrument directly to PT POS Indonesia Pekanbaru main branch office. Total respondents which is used in this research are 53 respondents (89.84%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 20. Result of the study indicates that the effectiveness of internal control, compensation compability and individual morality influencing accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 76.2%, while 23.8% is influenced by other unclear variable.Keywords : Effectivity, Compensation, Morality, Fraud, and Accountancy.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan BUMN di Kota Pekanbaru) Jessy Rhutsye permata Sari Sumolang; Yusralaini Yusralaini; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to examine the effect of effectiveness of internal control, suitability of compensation, compliance of accounting rules, information asymmetry and management morality towards the tendency of accounting fraud. Then, to examine the effect of unethical behavior on the tendency of accounting fraud. Then, the last to examine the effect of effectiveness of internal control, suitability of compensation, compliance of accounting rules, asymmetry of information and management morality towards the tendency of accounting after mediation by unethical behavior. The population of this research is the head of accounting department and financial staff who work in a State-Owned Company in Pekanbaru City. The sample of this research are 147 respondents selected based on criteria in purposive sampling. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). The result showed that the effectiveness of internal control, suitability of compensation, information asymmetry have effect towards the tendency of accounting fraud. Meanwhile the compliance of accounting rules and management morality have no effect on tendency of accounting fraud. Then the effectiveness of internal control, compliance of accounting rules, and management morality have effect towards unethical behavior. On the other hand, the suitability of compensation and information asymmetry have no effect on unethical behavior. The result of this research also showed that that the unethical behavior has effect on tendency of accounting fraud. Then the effectiveness of internal control, compliance of accounting rules, and management morality have effect towards the tendency of accounting fraud through unethical behavior as an intervening variable. However, the suitability of compensation and information asymmetry have no effect on tendency of accounting fraud through unethical behavior as an intervening variable.Keywords : Tendency of Accounting Fraud, Unethical Behavior, Effectiveness of Internal Control, Suitability of Compensation, Compliance of Accounting Rules, Information Asymmetry, and Management Morality
PENGARUH PROFITABILITAS, LEVERAGE, INVESTMENT OPPORTUNITY SET, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Ghina Ahsanatul; Yusralaini Yusralaini; Hariyani Eka
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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Abstract

The purpose of the study is to find out about (1) Effect of profitability ondividend policy, (2) Effect of leverage on dividend policy, (3) Effect of investmentopportunity set on dividend policy, (4) Effect of liquidity on dividend policy, (5) Moderatecompany value the influence of profitability on dividend policy, (6) Company valuemoderates the influence of leverage on dividend policy, (7) Firm value moderates theinfluence of investment opportunity set on dividend policy, (8) Firm value moderates theeffect of liquidity on dividend policy. The sampling method used in this study was thepurposive sampling method for the period 2015-2017 in the Indonesian stock exchange at154 manufacturing companies and 23 observational samples with moderation regressionas an analysis technique. The statistical test tool used is the Statistical Product andServices Solution (SPSS) program version 17.0, while the data used is in the form of NetIncome After Taxes per Total Asset (ROI), Total Liabilities per Total Shareholder Equity(DER), Total Fixed Assets per Total Asset (CAPBVA), Current Total Assets per CurrentLiability (CR), Dividend Per Share per Earning Per Share (DPR), and Share Price PerShare Share per Book Value Per 1 Sheet of Stock (PBV) for the period 2015-2017. Theresults showed that profitability had no effect on dividend policy, leverage affecteddividend policy, investment opportunity set had no effect on dividend policy, liquidity hadan effect on dividend policy. Furthermore, through the tests carried out in this study theresults showed that the company value was not able to moderate the effect of profitabilityon dividend policy, the value of the company was able to moderate the influence ofleverage on dividend policy, firm value was not able to moderate the effect of investmentopportunity set on dividend policy, and firm value moderate the effect of liquidity ondividend policy.Keywords : Dividend Policy, Company’s Value, Profitability, Leverage, InvestmentOpportunity Set (IOS), Liquidity
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISME PROFESIONAL, KOMPETENSI, DAN KOMUNIKASI INTERPERSONAL AUDITOR KAP TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada KAP Di Wilayah Pekanbaru, Medan, dan Batam) Febrina Ramadhany; Zirman -; Eka Hariyani
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 research aims to examine the impact of experience, independence, professional skepticism, competence, and auditor interpersonal communication detection for fraud. Object of this research is Public Accountant Firm in Pekanbaru, Medan, and Batam. The sample of this research was collected by using convenience sampling. There are one hundred and twenty five questionnaires which were spread out but only ninety nine or seventy nine point two percent questionnaires returned. That data are analyzed by multiple linear regression method and using SPSS for windows version 20. The result of this research show that experience, independence, professional skepticism, competence, and auditor interpersonal communication significantly affect the detection of fraud. The result of this research also show that experience, independence, professional skepticism, competence, and auditor interpersonal communication simultaneously affect the detection of fraud. The research also shows that the auditor’s professional skepticism variable is the most dominant variable affect detection for fraud.Keywords: experience, independence, professional skepticism, competence, interpersonal communication, and fraud detection.
Co-Authors ', Hardi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti Emrinaldi Nur DP EMRINALDI NUR DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi &#039; Hardi Hardi Herman Herman Indriani Dwie Riefni Isaneni, Isaneni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Siti Aisyah Siti Alfisa Sri Indriani Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zirman Zirman &#039; Zirman - Zirman Zirman Zirman Zirman, Zirman