cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ando Fahda Aulia
Contact Email
ando.aulia@lecturer.unri.ac.id
Phone
+628116903456
Journal Mail Official
ando.aulia@lecturer.unri.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Riau Kampus Bina Widya, Jl. HR. Subrantas Km. 12,5 Pekanbaru, Riau 28293
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Ekonomi
Published by Universitas Riau
ISSN : 08537593     EISSN : 27156877     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Faculty of Economics and Business, University of Riau has a focus and scope of research articles in the fields of development economics, accounting, and management.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 23, No 4 (2015)" : 6 Documents clear
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN MEKANISME COORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA) SRI INDESWARI
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.765 KB) | DOI: 10.31258/je.23.4.p.72-90

Abstract

This study was conducted to see the effect of firm size and leverage to earningsmanagement with corporate governance mechanisms as a moderating variable.The object under study is a banking company that is listed on the Indonesia StockExchange. This chapter will discuss the results of testing structural equationmodels or based on statistical analysis performed by multiple linear regressionthrough t-test statistical coefficient of determination and assessment. Before thetest, the first test will be performed classical assumption of data normality test,multicolinearity test, heteroscedasticity test and autocorrelation test.These results indicate that 1) the independent commissioner has no effect on therelationship between firm size and earnings management 2) an independentCommissioner effect on the relationship between leverage and earningsmanagement 3) institutional ownership has no effect on the relationship betweenfirm size and earnings management 4) Ownership of institutional influence therelationship between leverage and earnings management 5) The audit committeehas no effect on the relationship between firm size and earnings management 6)the audit committee did not affect the relationship between leverage and earningsmanagement.
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA) Agustin Basriani; Andreas Andreas; Kasman Arifin
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.132 KB) | DOI: 10.31258/je.23.4.p.1-17

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik personal auditor(locus of control eksternal, kinerja karyawan, dan turnover intention) terhadappenerimaan perilaku disfungsional audit. Penelitian ini menggunakan dataprimer yang dikumpulkan melalui kuesioner. Responden pada penelitian iniadalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di DKI Jakarta(Jakarta Utara dan Jakarta Pusat) pada semua level (junior, senior supervisor,manajer dan partner). Jumlah sampel dalam penelitian ini sebanyak 114responden. Penentuan sampel menggunakan metode area sampel (cluster randomsample). Alat uji yang digunakan adalah regresi linear berganda. Hasilpenelitian menunjukkan: 1) Locus of control eksternal berpengaruh terhadappenerimaan perilaku disfungsional audit. 2) Kinerja karyawan berpengaruhterhadap penerimaan perilaku disfungsional audit. 3) Turnover intention tidakberpengaruh terhadap penerimaan perilaku disfungsional audit. 4) Locus ofcontrol eksternal berpengaruh terhadap kinerja karyawan. 5) Komitmenorganisasi berpengaruh terhadap kinerja karyawan. 6) Locus of control eksternaltidak berpengaruh terhadap turnover intention. 7) Komitmen organisasiberpengaruh terhadap turnover intention. 8) Kinerja karyawan tidak berpengaruhterhadap turnover intention. 9) Locus of control eksternal berpengaruh terhadapkomitmen organisasi.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ANGGARAN BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Pramesti, Tyas; Taufik, Taufeni; Ratnawati, Vince
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.359 KB) | DOI: 10.31258/je.23.4.p.91-108

Abstract

Tujuan penelitian ini dilakukan adalah untuk mengetahui dan menganalisaapakah Pertumbuhan Ekonomi (PDRB), Pendapatan Asli Daerah, Dana AlokasiUmum dan Dana Alokasi Khusus berpengaruh terhadap Anggaran BelanjaModal pada Pemko/Pemkab di Indonesia. Metode yang digunakan dalampenelitian ini adalah metode verifikatif, dengan menggunakan data sekunder yangdiperoleh dari Badan Pusat Statistik. Teknik pengumpulan data yang digunakanadalah Dokumentasi dan studi Kepustakaan dengan pendekatan kuantitatif.Jumlah populasi penelitian ini sebanyak 491 Kabupaten/Kota dan denganmenggunakan purposive sampling diperoleh 216 Kabupaten/Kota sebagai sampeldari tahun 2009 sampai dengan tahun 2012. Data penelitian ini telah memenuhisyarat uji asumsi klasik dan uji kesesuaian model dengan Adjusted R2 sebesar4,3% yang di olah dengan menggunakan teknik regresi linier berganda. Hasilpenelitian ini membuktikan bahwa Pendapatan Asli Daerah berpengaruhterhadap Anggaran Belanja Modal pada pemerintah daerah kabupaten dan kotadi Indonesia, sedangkan Pertumbuhan Ekonomi yang diproksikan oleh PDRBharga konstan, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruhterhadap Anggaran Belanja Modal.
PENGARUH TATA KELOLA PEMERINTAHAN DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (STUDI PADA SKPD PEMERINTAH KABUPATEN INDRAGIRI HILIR) Bhima Azis Usman; Taufeni Taufik; M. Rasuli
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.203 KB) | DOI: 10.31258/je.23.4.p.18-34

Abstract

Penelitian ini bertujuan menguji pengaruh tata kelola pemerintahan danpengendalian internal terhadap pencegahan kecurangan pada SKPD PemerintahKabupaten Indragiri Hilir. Populasi dalam penelitian ini adalah 33 SKPD diKabupaten Indragiri Hilir. Pengumpulan data dilakukan dengan caramembagikan kuesioner kepada 127 responden. Metode analisis data yangdigunakan dalam penelitian ini adalah analisis regresi linear berganda.Hasil penelitian ini menunjukkan bahwa variabel tata kelola pemerintahanberpengaruh signifikan terhadap pencegahan kecurangan, dengan melihat nilaisignifikansi sebesar 0,032. Variabel pengendalian internal tidak berpengaruhterhadap pencegahan kecurangan, dengan melihat nilai signifikansi sebesar0,205. Hasil koefisien determinasi sebesar 0,062. Angka ini menjelaskan bahwasumbangan pengaruh variabel independen terhadap variabel dependen adalahsebesar 6,2%. sedangkan sisanya sebesar 93,8% dipengaruhi oleh variabel lainyang tidak dimasukkan dalam penelitian ini.
PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG) Nurul Ardiani; Amir Hasan; Hardi Hardi
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.71 KB) | DOI: 10.31258/je.23.4.p.35-48

Abstract

This study was conducted to see the effect of time budget pressure and theindependence of the audit fee and the impact on audit quality. The object understudy is a Public Accounting Firm (KAP) Central Sumatera consisting ofPekanbaru, Batam and Padang.Testing is done with path analysis. Prior to the tests, conducted prior test dataquality (reliability and validity), test data normality and linearity test. Theseresults indicate that 1) Time budget pressure has no direct effect on audit quality,2) Audit fees have no direct influence on the quality of audit, 3) Independenceeffect on audit quality, 4) Time budget pressure effect on the independence, 5)Audit fees influential to independence, 6) Time budget pressure effect on auditquality, mediated by independence, 7) Audit fees affect the quality of the auditmediated by independence.
PENGARUH RASIO LIKUIDITAS, RASIO RENTABILITAS DAN RASIO SOLVABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR TERGOLONG RAWAN PENCEMARAN DI BURSA EFEK INDONESIA TAHUN 2009 – 2013) Lara, Rahmi; Kamaliah, Kamaliah; Desmiyawati, Desmiyawati
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.077 KB) | DOI: 10.31258/je.23.4.p.49-71

Abstract

Based on the description of the background of the problem, then that becomes aproblem in this research is how the simultaneous and partial effect betweencurrent ratio, Return on Assets and Debt to Equity Ratio Disclosure Of CorporateValues with Corporate Social Responsibility and Good Corporate Governance Asa moderating variable in the Manufacturing Company category in Prone topollution in the Indonesia Stock Exchange Year 2009 to 2013.The study population was all companies listed on the Jakarta Stock Exchange andclassified in an industry vulnerable to environmental pollution. Based on thepriority, then the company is classified as pollution-prone sectors: (1) Mining, (2)and Chemical Industry Association, (3) Automotive, and (4) Textiles. Based on theindustrial sector, the company acquired as many as 193 companies. Forsampling, the criteria used. Based on these criteria, then obtained a sample of 34companies manufacturing environments prone between the period 2009-2013.From the results of the partial test of the value of the company ROE known thatROE has no effect on the value of the company. These results support the researchconducted by Herdiana (2003), Wibowo (2005), Saso and Wulandari (2006) thatthere is no influence between ROE and the value of the company. From the testresults it is known that the disclosure of CSR does not affect the relationshipbetween financial performance and corporate value. These results support theresearch Hidayat (2010). In theory, the disclosure of CSR should be aconsideration of the investor before investing, because it contains socialinformation that has been done by the company. ROE and KM interactionvariables have an inverse relationship.The survey results revealed that as the increase in KM, then the relationship ROEand Tobins will decrease. It supports research Demsetz (1983), Fama and Jensen(1983) showed that in a certain stage, the level of managerial ownership is notalways positively linearly related loss of credit for the value of the company.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol 27, No 4 (2019) Vol 27, No 3 (2019) Vol 27, No 2 (2019) Vol 27, No 1 (2019) Vol 26, No 4 (2018): Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi Vol 26, No 2 (2018) Vol 26, No 1 (2018) Vol 25, No 4 (2017) Vol 25, No 3 (2017) Vol 25, No 2 (2017) Vol 25, No 1 (2017) Vol 24, No 4 (2016) Vol 24, No 3 (2016) Vol 24, No 1 (2016) Vol 23, No 4 (2015) Vol 23, No 3 (2015) Vol 23, No 1 (2015) Vol 22, No 01 (2014) Vol 22, No 4 (2014) Vol 22, No 3 (2014) Vol 22, No 2 (2014) Vol 21, No 04 (2013) Vol 21, No 03 (2013) Vol 21, No 02 (2013) Vol 21, No 01 (2013) Vol 20, No 04 (2012) Vol 20, No 03 (2012) Vol 19, No 04 (2011) Vol 19, No 03 (2011) Vol 19, No 02 (2011) Vol 19, No 01 (2011) Vol 18, No 04 (2010) Vol 18, No 03 (2010) Vol 18, No 02 (2010) Vol 18, No 01 (2010) Vol 17, No 03 (2009) Vol 17, No 02 (2009) Vol 17, No 01 (2009) More Issue