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Zirman -, Zirman
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA JURUSAN AKUNTANSI UNTUK BERKARIR DIBIDANG PERPAJAKAN (Studi Empiris pada Universitas Riau, UIN Sultan Syarif Kasim, Universitas Islam Riau, dan Universitas Lancang Kuning) Putri, Rahmalia Prima; -, Zirman; Idrus, Rahmiati
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 research aims to analyze and gets empirical prove of perception, motivation, financial awards, professional recognition, and labour market concideration toaccounting students’ interest in taxation field. Respondents in this researchis accounting students fromRiau University, Islamic State University Sultan Syarif Kasim, Riau Islamic University and Lancang Kuning University. The sampling is selected using purposive sampling,data collection method using a questionnaire with the number of sample of this research was 260 students. This research is a quantitative model with data analysis methods includevalidity, reliability, normality test, classical assumptions: heteroscedasticity and multicollinearity, test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that perception, financial awards, and professional recognition influence accounting students’ interest in taxation field. Other while, motivation and labour market concideration have no influence accounting students’ interest in taxation field.Keywords: perception, motivation, financial awards, professional recognition, labour market concideration, accounting students’ interest in taxation field.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2012-2013 Syafrinaldi, Kiki; -, Zirman; Anisma, Yuneita
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 aimed to test the effect of the board of directors, independent directors, the intensity of the board and the influence of corporate social responsibility to corporate value. The population in this study was all banks in Indonesia Stock Exchange as many as 33 companies. This study used purposive sampling method, then there are 31 conventional banks that listed in Indonesia Stock Exchange on 2012-2013 that meets the criteria of the sample. Analysis of data using multiple regression models. The study states that the Board of Directors does not have a significant effect on firm value. Independent Commissioner has a significant effect on the corporate value. The intensity of the Board have a significant effect on firm value. and Corporate Social Responsibility (CSR) has a significant effect on firm value. This means the Commissioner of the Independent, and the intensity of the Board of Corporate Social Responsibility (CSR) which is a factor that needs to be used as a material consideration in the management of the corporate value.Keywords: Board of Directors, Independent Commissioner, Intensity Board and Corporate Social Responsibility (CSR), Corporate Values
PENGARUH AKUNTABILITAS , GAYA KEPEMIMPINAN, KOMPENSASI FINANSIAL, DAN LOCUS OF CONTROL TERHADAP KINERJA PEMERIKSA PAJAK Anuar, Rizky Guspendri; -, Zirman; Ali, Al Azhar
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 aimed to examine the effect caused by the variable accountability, leadership styles, financial compensation, and locus of control tax inspectors in the performens of inspector in KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, KPP Pratama Pekanbaru Senapelan dan KPP Pratama Bangkinang. Respondents in this research were 51 tax inspectors. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20.0 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable performens of inspector. Partial regression test (t test) showed that independent variables accountability, leadership styles, financial compensation had partial effect on the variable performens of inspector. Meanwhile variable locus of control haa not effect. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 64.9%, while the remaining 35.1% is influenced by other variables not examined in this study.Keywords: Accountability, Leadership,Compensation, Locus of Control, and Tax Inspectors.
Co-Authors Kiki Syafrinaldi, Kiki Rahmalia Prima Putri, Rahmalia Prima Rahmiati Idrus Rizky Guspendri Anuar, Rizky Guspendri Syamsul Arifin Yuneita Anisma