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Ando Fahda Aulia
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Fakultas Ekonomi dan Bisnis Universitas Riau Kampus Bina Widya, Jl. HR. Subrantas Km. 12,5 Pekanbaru, Riau 28293
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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 9 Documents
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Search results for , issue "Vol 24, No 4 (2016)" : 9 Documents clear
PENGARUH FAMILY OWNERSHIP TERHADAP KINERJA KEUANGAN: STRATEGI BISNIS DAN AGENCY COST SEBAGAI VARIABEL MODERATING Anita Anita; Kirmizi Kirmizi; Enni Savitri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.383 KB) | DOI: 10.31258/je.24.4.p.1

Abstract

The purpose of this study is to examine the effect of family ownership on financial performance moderated by business strategy and agency cost. The sample of the stuydy are manufacturing companies listed on Indonesia Stock Exchange period2007-2014, 45 companies, which has family ownership at least 20%. By using a model multiple regression analysis with EView version 9 is used. Result show that family ownership has an effect on financial performance, business strategy and agency cost has moderated on the relationship between family ownership and financial performanceKata kunci : Financial Performance, Family Ownership, Business StrategyAgency Cost
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN KONSERVATISME SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014) Rani Munik Munika; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.42 KB) | DOI: 10.31258/je.24.4.p.83

Abstract

The purpose of this research is to examine the influence of the factors that affectthe earnings quality, namely managerial ownership, Leverage and Investment Opportunity Set (IOS) which using conservatisme as an moderating variabel. This research used samples from 120 manufacturing companies listed on Indonesia Stock Exchange, by using purposive sampling method which were published financial report among 2010-2014. The analysis method of this research used moderate regression analisys. The results of this research show that(1) there is significant effect of managerial ownership on the earnings quality (2) there is significant effect of Leverage on the earnings quality ,(3) there is not significant effect of IOS on the earnings quality, (4) there is significant effect of managerial ownership on the earnings quality through conservatism (5) there is significant effect of Leverage on the earnings quality through conservatisme (6) there is not significant effect of IOS on the earnings quality through conservatisme
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH; SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI PEMEDIASI Annie Mustika Putri; Kirmizi Kirmizi; Yesi Mutia Basri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.973 KB) | DOI: 10.31258/je.24.4.p.16

Abstract

This research aims to test the influence of directly and indirectly the independentvariables of the application of the system financial accounting areas, application of government accounting standards, competencies of human resources, dependent variable quality of local government financial reports with variable mediation internal control system the government. The data used in this research is the primary data that comes from the dissemination of questionnaires to officials administering finance in a work unit (SKPD) area of the device in the city of Pekanbaru, Kampar and Rokan Hilir. The SEM analysis approach through partial least square (PLS). The results showed that implementation of the Government's accounting standards, and the competence of the human resources of the positive and significant effect, either directly or indirectly to the quality of the financial report of local government through the intervening variables, the system internal control of the Government. While the variable the application of the system financial accounting areas does not affect the of the financial reports of local government.
PENGARUH KEPEMIMPINAN, MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI SUPPLY CHAIN MANAGEMENT (SCM) PT.CHEVRON PACIFIC INDONESIA RUMBAI Tambar Malum; Susi Hendriani; Yusni Maulida
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.006 KB) | DOI: 10.31258/je.24.4.p.98

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor kepemimpinan,motivasi kerja dan budaya organisasi terhadap kinerja pegawai Supply ChainManagement (SCM) PT. Chevron Pacific Indonesia Rumbai.Sebagai variabelindependen adalah kepemimpinan, motivasi kerja dan budaya organisasi,sedangkan variabel dependen adalah kinerja.Metode analisis yang digunakandalam penelitian ini adalah metode analisis statistik deskriptif dan statistikinferensial melalui analisis Regresi Berganda. Metode penelitian menggunakanmetode sensus, dimana seluruh populasi sebanyak 45 pegawai Supply ChainManagement (SCM) PT. Chevron Pacific Indonesia Rumbai dijadikan sebagaisampel dan sekaligus sebagai responden penelitian. Sebeum uji hipotesis,dilakukan uji validitas dan realibilitas terhadap data primer hasil kuisionerdengan menggunakan program SPSS versi 21.0. persamaan regresi kemudiandiuji dengan analisis asumsi klasik yaitu Uji Normalitas, Uji Multikolinieritas, UjiHeteroskedastisitas dan Uji Autokorlasi. Analisis pengaruh variabel independendengan variabel dependen dilakukan dengan analisis pengujian secara parsial,pengujian secara simultan dan koefisien determinan (R2).Hasil penelitian menunjukkan secara parsial dan simultan kepemimpinan,motivasi kerja dan budaya organisasi memiliki pengaruh yang positif dansignifikan terhadap kinerja pegawai Supply Chain Management (SCM) PT.Chevron Pacific Indonesia Rumbai.
PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI YANG DIMODERASI OLEH MORALITAS INDIVIDU (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI RIAU) Fitr Yani; M. Rasuli; Hardi Hardi
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.819 KB) | DOI: 10.31258/je.24.4.p.32

Abstract

This study aims to examine and analyze the effect of Internal Control andAdherence Accounting Rules Against Fraud Trends in Accounting, IndividualMorality Effect strengthening / weakening of Internal Control and AdherenceAccounting Rules Against Fraud Trends in Accounting. The population of thisresearch is Echelon III and IV and Equivalent Officials Echelon III and IVCollege in Riau Province by the number of samples in this study were 80respondents. Interaction test conducted to test the moderating variables in theform of individual morality by using Moderated Regression Analysis (MRA).The results showed that (1) Internal Control significantly influence the FraudAccounting Trends (2) Adherence Accounting Rules significant effect on theFraud Accounting Trends (3) Individual Morality strengthen internal control tothe Fraud Accounting Trends (4) Individual Morality strengthen AdherenceAccounting Rules to the Fraud Accounting Trends.
PERAN BUSINESS STRATEGICS DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DAN FINANCIAL PERFORMANCE PADA PERUSAHAAN LQ 45 Wiwik Anggraini; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.747 KB) | DOI: 10.31258/je.24.4.p.113

Abstract

The study is conducted with the purpose of acquiring empirical evidence relatedto the influence of intellectual capital (IC) in calculation of value added(VAICTM) and also each components of IC, there are capital employed efficiencyValue Added of Capital Employed (VACA), Value Added Human Capital (VAHU)and Structural Capital Value Added (STVA) toward the financial performance(ROA) of Business Strategics there are Asset Utilization Efficiency (AUE) andPremium Price Capability (PPC) as an moderating variable.The data used in this study were obtained financial data from the financialstatements of each company and a sample. The method of analysis is fixed effectanalysis using multiple regression with SPSS version 23. The population used inthis study is a LQ45 company listed on the Indonesia Stock Exchange in 2011-2015, with a total sample of 18 companies.Based on this research, it was found that the variable Value Added of CapitalEmployed (VACA) and Value Added Human Capital (VAHU) have a significanteffect on Return on Asset (ROA), while Structural Capital Value Added (STVA)has no significant effect on Return on Asset (ROA). The relationship ofIntellectual capital (VAICTM) variable have a significant effet on the Return onAsset (ROA) through Asset Utilization Efficiency (AUE) and Premium PriceCapability (PPC) as an moderating variable.
EFFECT APPLICATION OF RULES ETHICS, PROFESSIONAL EXPERIENCE AND AUDITOR SKEPTICISM DETECTION OF CHEATING (STUDI EMPIRIS, PADA KAP DI WILAYAH SUMATERA DAN JAWA) Helmiati, Helmiati; Anugerah, Rita; Agusti, Restu
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.326 KB) | DOI: 10.31258/je.24.4.p.49

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui bukti empiris dalammenganalisis pengaruh penerapan aturan etika, pengalaman dan skeptismeprofesional auditor terhadap pendeteksian kecurangan serta menganalisisvariabel yang paling dominan antara penerapan aturan etika, pengalaman danskeptisme profesional auditor yang berpengaruh terhadap pendeteksiankecurangan. Populasi dalam penelitian ini adalah KAP (Kantor Akuntan Publik)yang berada di wilayah Jawa dan Sumatera dengan menggunakan sampelConvenience Sampling yang termasuk dalam Non Probability Sampling.Jenisdata yang digunakan adalah data primer dengan metode pengumpulan datamenggunakan Kuesioner. Metode analisis data yang digunakan adalah regresiberganda (Multiple Regression) dengan bantuan program SPSS Versi 21.0.Hasil penelitian ini menunjukkan bahwa peningkatan penerapan aturan etikaakan memberi peningkatan pada pendeteksian kecurangan dengan t hitung 2,349yang lebih besar dari t tabel 1,684 dan signifikan 0,024. Pengalaman signifikanmempengaruhi pendeteksian kecurangan dengan nilai t hitung 2,334, t tabel1,684, signifikan 0,024.Skeptisme profesional terbukti signifikan mempengaruhipendeteksian kecurangan dengan t hitung 4,230, t tabel 1,684 signifikan dengan0,000.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2009 – 2013) Sera, Pinta Nopetri; Kamaliah, Kamaliah; Desmiyawati, Desmiyawati
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.089 KB) | DOI: 10.31258/je.24.4.p.132

Abstract

This research intends to identify and analyze the effect of Intellectual Capital VACA, VAHU, STVA and ROGIC to financial performance ROE, EPS and ASR in LQ45 Company Listed at Indonesia Stock Exchange. Population in this research are all companies incorporated in LQ45 at Indonesia Stock Exchange (BEI). In accordance with BEI publication indicates that the number of listed companies in LQ45 is 45. Sampling in this research used purposive sampling method, and the sample result is 22 company incorporated in LQ45. All data in this research was data obtained from financial statements in LQ45. The analysis was done by using multiple regression supported by SPSS version 21.0. This research have 12 hypothesis, and the result of this research show that VACA and STVA has significant effect on ROE and EPS, and then VAHU and ROGIC has significant effect on ASR.
PENGARUH DISIPLIN DAN MOTIVASI KARYAWAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN PADA PABRIK KELAPA SAWIT PT. PERKEBUNAN NUSANTARA V UNIT BISNIS SUNGAI GALUH Tampubolon, Jos Irwan; Isyandi, B.; Indarti, Sri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.8 KB) | DOI: 10.31258/je.24.4.p.66

Abstract

This study aimed to analyze the influence of Discipline and motivation oemployee job satisfaction. Discipline influence on job satisfaction. Motivatio influence on job satisfaction and job satisfaction influence on employe performance at Palm Oil Mill PT. Perkebunan Nusantara V Business Unit Sunga Galuh.The population in this study were employees of Palm Oil Mill PT. Perkebuna Nusantara V Business Unit Sungai Galuh amount to 162 people. The magnitud of the sample to be used is 115 people. Data analysis and interpreting the data descriptive analysis method and analysis methods verification. Descriptiv analysis method is used to describe the characteristics of respondents and th research variables, whereas the verification method used to test the researc hypotheses by using relevant statistical tests. While the verification method use in this study is a two-stage regression.The results of the study Discipline and Motivation effect on job satisfaction. Thi shows that the Discipline and motivation are very important in determining jo satisfaction, the better discipline and motivation will determine job satisfaction i positive, and vice versa. Discipline affects the Employee Satisfaction on. Thi indicates that Discipline is very important, the higher the level of employe discipline will determine job satisfaction is positive, and vice versa. Motivatio affects the Employee Satisfaction on. This suggests that the motivation is ver important, the higher the motivation will determine employee job satisfaction i positive, and vice versa, and job satisfaction affect the performance Employees a Palm Oil Mill PT. Perkebunan Nusantara VBusiness Unit Sungai Galuh. Thi shows that job satisfaction is so important to cause employees who are satisfie will improve performance.

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