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INDONESIA
Jurnal Akuntansi dan Ekonomika
Published by Universitas Muhammadiyah Riau
ISSN : 20891768     EISSN : 26139901     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 303 Documents
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Pengaruh Retaliasi, Emosi Negatif, Dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing Ulfa Afifah; Arumega Zarefar
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2490

Abstract

Financial crime is increasingly rampant these days. The fact is financial crimes are often seen directly by internal parties in an organization. It is very important to analyze the intention of an employee to do whistleblowing. The purpose of this study was to examine the effect of retaliation, negative emotions (guilt and shame), and organizational commitment on an individual's intention to whistleblowing. This research was conducted in all branches of PT. Telkomsel in Riau Province. The sampling method used was purposive sampling. The data was collected by sending a questionnaire to 150 employees who work in all branches of PT. Telkomsel in Riau Province, but only 69 questionnaires can be processed. The collected data were analyzed using Partial Least Square (PLS). There are four hypotheses in this study. The results of this study concluded that: retaliation, guilt, shame, and organizational commitment effect on the intention to do whistleblowing.
Analisis Customer Relationship Marketing Terhadap Kepuasan Dalam Meningkatkan Loyalitas Nasabah PT. BNI (Persero) Sri Wardani; Zulkarnain Zulkarnain; Samsir Samsir
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2497

Abstract

The study was conducted at Bank BNI (Persero) Tbk Regional Area Pekanbaru. The aim is to find out the direct effect of the CRM Dimension, namely Trust, Communication, Commitment, Conflict handling, Emphaty on customer satisfaction and loyalty. This study took a sample of 100 consumers. The variables used are Trust, Communication, Commitment, Conflict handling, Emphaty on customer satisfaction and loyalty. Data were analyzed using SEM (Structural Equation Modeling) analysis which is operated through the Smart PLS 3.2.8 program. The results showed that there is an influence of Trust, Communication, Commitment, Conflict handling, Emphaty on customer satisfaction and loyalty. And there is an influence between customer satisfaction variables on customer loyalty, the better the customer satisfaction, the better customer loyalty will be.
Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Anggraini Risky Muliawati; Hariyati Hariyati
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2509

Abstract

This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).
Moderasi Kepemilikan Manajerial Terhadap Faktor-Faktor Yang Mempengaruhi Income Smoothing Mimelientesa Irman; Linda Hetri Suriyanti; Hendra Wijaya
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2511

Abstract

The objective of this study is to analyze of business strategy, company size and financial performance on income smoothing with managerial ownership as a moderating variable. The object of this research is the infrastructure, utility and transportation sector service companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used purposive sampling method and used Moderated Regression Analysis (MRA) method for The analytical. The number of samples used in this study were 32 companies. The results show that: Business strategy has no effect on income smoothing, Firm size has an effect on income smoothing, Financial performance has no effect on income smoothing, Managerial ownership is not able to moderate the effect of business strategy on income smoothing, Managerial ownership is not able to moderate the effect of firm size on income smoothing, Managerial ownership is not able to moderate the effect of financial performance on income smoothing.
Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report Muhammad Nizzam Zein Susadi; Masiyah Kholmi
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2515

Abstract

This research has a purpose to analysis the effect of good corporate governance mechanism and ownership structures on the disclosure of sustainability reports. Purposive sampling method was applied sampling technique certain of criteria. The sample is 47 companies from a population of 627 companies listed on the Indonesia Stock Exchange (BEI) in 2018. Data collection techniques used the documentation method. This research uses data analysis tools with the Smart PLS 3 application to test hypotheses. The results showed that the variables of good corporate governance mechanisms that were proxied by the audit committee, the independent board of commissioners, and the board of directors had a significant effect on the disclosure of sustainability reports, ownership structure variables that were proxied with managerial ownership, institutional ownership, and foreign ownership also affected the disclosure of sustainability reports
Pengaruh Kepemimpinan, Kompetensi, Teknologi Informasi Terhadap Akuntabilitas Pengelola Dana Desa di Kecamatan Rakit Kulim, Riau Evi Marlina; Sri Rahmayanti; Ameilia Dwi Rur Afdilah Futri
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2517

Abstract

This study examines the influence of leadership, competence and information technology on the accountability of village fund management in Rakit Kulim sub-district, Indragiri Hulu, Riau. Regarding the objectives of this study, three hypotheses were formulated, namely leadership, competence and information technology on the accountability of village fund management. This study uses a quantitative approach. Data collection was carried out using a questionnaire, from 76 questionnaires distributed to the village government apparatus of the Rakit Kulim sub-district and all of them returned. To test the hypothesis, regression analysis was carried out using SPSS version 17.00. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is carried out. This study shows that leadership, competence and information technology have a significant effect on the accountability of village fund management.
Pengaruh Kompetensi Dan Motivasi Berprestasi Terhadap Kinerja Guru Sekolah Dasar Dengan Kepuasan Kerja Sebagai Variabel Intervening Hendri Ali Ardi
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2519

Abstract

This study aims to look at the effect of competence and achievement motivation on the performance of primary school teachers with job satisfaction as an intervening variable. The sample in this study amounted to 143 elementary school teachers, samples were taken using stratified random sampling. The researcher used path analysis as data analysis technique. This study found that (1) Teachers’ competence and achievement motivation influence simultaneously and partially on job satisfaction (2) Teacher’ competence, achievement motivation and job satisfaction simultaneously affect teachers’ performance, but the competence do not directly and significantly affect the performance of primary school teachers. But the competence affects teachers' performance indirectly through job satisfaction.
Faktor–Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Sektor Industri Barang Konsumsi Mentari Dwi Aristi; Melsa Khalida; Zul Azmi
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2520

Abstract

This study aimed to examine and discover the effect of leverage, capital expenditure, sales growth, and cash flow to cash holding. The population of this study is consumer goods industry company that listed in Indonesia Stock Exchange from 2015 to 2017. The sample selection setting by purposive sampling method and the spesific criteria are as many as 10 companies. The analysis used multiple linear regression. The result show that capital expenditure and sales growth has no effect on cash holding, while leverage and cash flow has negative effect on cash holding. The F test, indicating that the variables of leverage, capital expenditure, sales growth, and cash flow simultaneous has effect on cash holding.
Pengaruh Manajemen Pengetahuan Dan Pembelajaran Organisasi Terhadap Inovasi Serta Dampaknya Terhadap Keunggulan Bersaing PT. Bank Riau Kepri Nova Pradana Nasution; Zulfadil Zulfadil; Deny Setiawan
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2529

Abstract

This study aims to determine the effect of knowledge management and organizational learning on innovation and it’s impact on competitive advantage of PT. Bank Riau Kepri. This study took a sampel of 80 people consisting of 20 office unit leaders and 60 section leaders from 20 branch office units. The variables used are knowledge management, organizational learning, innovation and competitive advantage. Data analysis was performed using path analysis with the help of SPSS 22 program. The results showed that there was a direct significant influence on knowledge management and organizational learning on innovation as well as on competitive advantage and there was a significant influence on innovation on competitive advantage. Indirectly, there is a significant effect on knowledge management and organizational learning on competitive advantage through innovation.
Pengaruh Penerapan Sistem Automatic Exchange Of Information, Sistem Administrasi Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dwi Fionasari; Retri Wiyarni; Della Hilia Anriva; Annie Mustika Putri; Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2544

Abstract

This study aims to test whether there is an influence between automatic exchange of information system, modern administration system, and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is the tax employee of the account representative division at the pratama service tax office Pekanbaru city, namely KPP Pratama Senapelan, KPP Pratama Tampan, and KPP Madya Pekanbaru city. Sample collection method using saturated sample method. Samples taken are 83 people. Test data analysis using multiple linear regression method processing using SPSS 20. The result of this study indicate that the automatic exchange of information system affects taxpayer compliance, while the modern administration sytem and tax sanctions have no effect on taxpayer compliance.

Page 9 of 31 | Total Record : 303

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