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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Desmiyawati -, Desmiyawati
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Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE (GCG), ASIMETRI INFORMASI, UKURAN PERUSAHAAN, LAVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2011-2012) -, Darmawan; -, Desmiyawati; -, Rofika
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

The purpose of this research is to explore the influence of institutional ownership, managerial ownership, audit committee, audit reputation, information asymetry, firm size, laverage to earning management in manufacturing company. The semple of this researchs is manufacturing company listed onthe Indonesia Stock Exchange period2011-2012. The sampling design of this research is purposive sampling with the final sample 60 companies. The data analysis technique used in this research is classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and multiple regression. The results of this research showed that institutional ownership, audit reputation, firm size, and laverage influence toearning management, while managerial ownership, audit committee, and information asymmetry does not influence the earning management.Keywords: Good Corporate Governance (GCG), Information Asymetry, Firm Size, Laverage, Earning Management.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KUALITAS SUMBERDAYA MANUSIA, DAN KEPUASAN KERJATERHADAP KINERJA APARAT PEMERINTAHDAERAH (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Mulyani, Karlina; -, Desmiyawati; Kurnia, Pipin
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 determine whether the effect of budget participation, leadership styles, organizational culture, human resources, and job satisfaction of the performance of local government officials. The type of data used is primary data using questionnaires data collection techniques. Questionnaires were distributed as many as 90 pieces and data back as many as 74 pieces. Data were analyzed by using test data quality, normality test, classical assumptions, as well as using multiple linear regression analysis, and coefficient of determination with the help of a software program SPSS version 20.00. The results showed that budget participation, leadership styles, organizational culture, and job satisfaction affect the performance of local government officials. While the quality of human resources does not affect the performance of local government officials, with a coefficient of determination 0.861 which shows the influence of the independent variables used in the model study on the performance of local government officials as the dependent variable was 86.1%. Meanwhile, 13.9% is influenced by other variables not included in this study.Keywords: Participation budgeting, leadership styles, organizational culture,human resources, and job satisfaction
PENGARUH RENTABILITAS MODAL SENDIRI, SOLVABILITAS, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Saleh, Ahmadin; -, Desmiyawati; Anisma, Yuneita
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 are to proved the impact of equity rentability, solvability (DER), profitability (ROA) and liquidity (CR) to the dividend policy. The population of this study are the whole manufacturing company that listed at Indonesia’s Stock Exchange on Year 2011-2013 as many as 164 companies. Meanwhile the sample determine used purposive sampling method. The company that meet the cirteria are only 68 companies. To analyze the data was used multiple regression method. According to the study result, equity rentqbility (RMS) has a positive and significant effect to the Dividen Payout Ratio. Debt to Equity Ratio (DER) has a positive and significant effect to the Dividen Payout Ratio). Return on Asset (ROA) has a positive and significant effect to the Dividen Payout Ratio. Current Ratio (CR) has a positive but not significant effect to the Dividen Payout Ratio.Keywords: Equity Rentability, Debt To Equity Ratio, Return On Asset Current Ratio, Dividen Payout Ratio.
PENGARUH KEMUNGKINAN TERDETEKSINYA KECURANGAN, TEKNOLOGI DAN INFORMASI PERPAJAKAN, DAN KEPERCAYAAN PADA OTORITAS PEMERINTAH TERHADAP PENGGELAPAN PAJAK (Studi Empiris Pada Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru) Ulfa, Auliya; -, Desmiyawati; Lukman, 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 aims to examine the effect of the possibility of fraud detection, and information technology taxation and trust in government authorities against tax evasion in KPP Senapelan, the city of Pekanbaru.This research was carried out on individual taxpayers registered in KPP Senapelan, Pekanbaru. The number of respondents in this study were 100 respondents but were distributed to a total of 110 respondents because the return of questionnaires is still quite low . Data collection techniques in this study is in the form of a questionnaire , whereas the method of analysis used in this study was a multiple linear regression analysis with SPSS version 17. The results showed that the probability of detecting fraud, and tax information technology and trust in the government's authority to tax evasion. The coefficient of determination by the three variables in this study affect the dependent variable by 52%, while 48% are influenced by other variables that are not described in this study. Future studies are expected to use other variables outside the model of this research in order to enrich the knowledge, especially in the field of taxation.Keywords: Fraud , Information Technology, Trust Government, and Tax Evasion
Co-Authors Ahmadin Saleh, Ahmadin Al Azhar Lukman, Al Azhar Auliya Ulfa, Auliya Darmawan -, Darmawan Karlina Mulyani, Karlina Pipin Kurnia Rofika -, Rofika Yuneita Anisma