Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ekonomi

JE
Website

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 390 Documents

15 16 17 18 19

PENGARUH REPUTASI KAP, KOMITE AUDIT DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN PEMODERASI CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Elisabeth Erintan Br. Purba; Edfan Darlis; Meilda Wiguna
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research to obtain empirical evidence about (1) corporate governance in moderating the influence of KAP reputation on integrity of financial statement, (2) corporate governance in moderating the influence of the audit committee to integrity of financial statement, (3) corporate governance in moderating the influence of auditor switching to integrity of financial statements. The object of this research is mining companies on the Indonesia Stock Exchange (BEI) in 2012-2016. In this research there were 42 companies as population, but based on the criteria of only 12 (twelve) companies so there were 60 samples in this research. The method used in this research is purposive sampling method. Data analysis techniques using multiple linear regression analysis model with SPSS 24 tools.The results showed that: (1) corporate governance was not able to moderate the influence of KAP reputation on the integrity of financial statements, (2) corporate governance moderate the influence of the audit committee on the integrity of financial statements, (3) corporate governance was not able to moderate the influence of auditor switching on the integrity of financial statements.

Analisis Pengaruh Pelaksanaan Supervisi Terhadap Kepuasan Kerja Auditor Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Kantor Perwakilan Propinsi Riau Yusralaini '; Restu Agusti; Nelson Sinaga
Jurnal Ekonomi Vol 19, No 03 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai analisis pengaruh pelaksanaan supervisi terhadap kepuasan kerja auditor Badan Pengawas Keuangan dan Pembangunan (BPKP) Kantor Perwakilan Propinsi Riau. Pengambilan sampel dilakukan dengan menggunakan metode cross section data, yaitu data yang dikumpulkan pada satu waktu tertentu. Hal ini dilaksanakan dengan mengirimkan kuesioner untuk dijawab secara langsung. Berdasarkan hasil kuesioner yang diterima kembali, maka terdapat 40 kuesioner dapat diolah Data yang diperoleh dianalisis dengan regresi berganda (multiple regression) dengan menggunakan program SPSS (Statistical Product Service Solution) Versi 17.Hasil penelitian ini menunjukkan bahwa aspek kondisi kerja sebagai salah satu variabeldari pelaksanaan supervise herpangaruh signifikan terhadap kepuasan kerja auditor Badan Pengawasan Keuangan dan Pembabimgan (BPKP) Kantor Perwakilan PropinsiRiau. Sedangkan aspek kepemimpinan dan mentoring, serta aspek penugasan tidak menunjukkan pengaruh signifikan terhadap kepuasan kerja auditor Badan Pengawasan Keuangan dan Pembabimgan (BPKP) Kantor Perwakilan Propinsi Riau.

Pengaruh Pengetahuan Teknologi Informasi, Pemanfaatan Teknologi Informasi, Dan Faktor Kesesuaian tugas-teknologi terhadap kinerja akuntan Internal Nasrizal Akbar; Vince Ratnawati; Vina Novita
Jurnal Ekonomi Vol 18, No 02 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan teknologi informasi,pemanfaatan teknologi informasi, faktor kesesuaian tugas-teknologi, dan tingkatkepercayaan akuntan mengenai teknologi sistem informasi yang baru terhadapkinerja akuntan internal pada perbankan di Pekanbaru.Data pada penelitian ini dikumpulkan dengan menggunakan metode survey denganbantuan instrumen penelitian berupa kuesioner yang berjumlah 105 lembar yangdisebarkan langsung pada 35 bank yang ada di Pekanbaru yang ditujukan kepadaakuntan internal yang bekerja pada bank tersebut. Data pada penelitian ini akandianalisis dengan menggunakan regresi linear berganda dengan bantuan softwareSPSS versi 12.0. Pengujian hipotesis pada penelitian ini dilakukan secara parsial (menggunakan uji t).Hasil penelitian menunjukkan bahwa variabel pengetahuan teknologi informasi,faktor kesesuaian tugas-teknologi, dan tingkat kepercayaan akuntan mengenaiteknologi sistem informasi yang baru masing-masing berpengaruh signifikanterhadap kinerja akuntan internal, sedangkan variabel pemanfaatan teknologiinformasi tidak berpengaruh signifikan terhadap kinerja akuntan internal.

PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO EQUITY RATIO, FIRM SIZE, DAN FREE CASH FLOW TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Kamila Inez Fibriani; Amries R. Tanjung; Errin Yani Wijaya
Jurnal Ekonomi Vol 22, No 4 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research was conducted to examine the effect of return on assets, current ratio, debt to equity ratio, firm size, and free cash flow to dividend payout ratio on property and real estate companies listed on Indonesia Stock Exchange simultanously and partially. Data used in this research were secondary data collected from Indonesia Stock Exchange. The population included 40 property and real estate companies listed on Indonesia Stock Exchange in period of 2008-2012. Seven sample companies selected by purposive sampling method.To examine the effect of return on assets, current ratio, debt to equity ratio, firm size, and free cash flow to dividend payout ratio, a multiple linier regression analysis method was used, and the hypotheses were tested using a statistical test. The results showed that the coefficient of determination (R2) is 40.2%. This means that dividend payout ratio was affected by return on assets, current ratio, debt to equity ratio, firm size, and free cash flow by 40.2%. F Statistic test showed that five independend variables affected dividend payout ratio simulatanously. On the other hand, t statistic test indicated that only firm size affected partially to dividend payout ratio.

PERAN MEDIASI MOTIVASI INTRINSIK PADA PENGARUH DUKUNGAN LINGKUNGAN KERJA DAN DUKUNGAN LINGKUNGAN NON KERJA TERHADAP KREATIVITAS KARYAWAN Anggia Paramitha
Jurnal Ekonomi Vol 25, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Nowadays, no business organization can escape from a stiffer competition. Thissituation demands for never ending innovation to survive and grow. Arguably, an innovative organization cannot be achieved without creative employees and supporting working environment. This study aims at investigating the relationship of the environment support on the employees' creativity. The environment support, in this study, includes work and non-work environment support, such as the support from supervisor and family. Special attention is paid to assess the mediating role of intrinsic motivation in the relationship. In doing so, a survey is administered to 132 employees (editorial staffs) working in mass media industry in the Indonesian context.The findings show that the support from co-workers is influential to promote the creativity of the employees. Surprisingly, the supports from supervisor and family provide no significant impact on the creativity. The study also reveals that intrinsic motivation partially influences the relationship between the support from co-workers and the creativity. It unearths that intrinsic motivation the employees have may signify the impact of the support from co-workers on their creativity. But this is not the case for the supports from supervisor and family.

Pengaruh Perputaran Kas, Piutang dan Modal Kerja terhadap Likuiditas pada Perusahaan Subsektor Food dan Beverage Yang Terdaftar di BEI Muhammad Zulkarnain; Yulina Astuti; Erni Wiriani
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of cash turnover, accounts receivable turnover and working capital turnover on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The data is used from 12 sample companies with financial data from 2013-2018. The method of data analysis uses multiple linear regression equations, test (R2) and hypothesis testing. The results of the study note that cash turnover has a positive effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Meanwhile, accounts receivable turnover and working capital turnover negatively affect liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Hypothesis test results simultaneously cash turnover, accounts receivable turnover and capital turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The t-test results of cash turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Then accounts receivable turnover has no significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange, while working capital turnover has a significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange. The coefficient of determination (R2) is 0.556450, stating the percentage contribution of cash turnover, accounts receivable and working capital in the regression model of 55.6%.

Study Of Queuing Theory M/M/M And Optimization Services Teller At Retail Banking Iwan Nauli Daulay; Meksi Aleksander; Wahyu Indra Permata
Jurnal Ekonomi Vol 20, No 04 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The research was conducted at retail banking in order to determine significant differences the average number of customers and the average waiting time in the system and the queue of Split Decision System. As well as the significance and probability of no customers in the system utilization teller services from Split Decision Systems at retail banking. The elected locations for sample were Bank Mandiri Ahmad Yani Branch and Bank Central Asia Sudirman Branch in Pekanbaru. Data was collected with a probability sampling technique by random sampling, so the data were taken at random in the queuing system is running at 10:00 to 12:00 and 13:00 to 15:00 hours on weekdays based on observations. Observation is by observing and measuring the amount of the average customer arrival (x) and the average number of customers served (μ) in a period of time (hours) in the queuing system. The results of the test sample t test showed that there were significant differences in the average number of customers and the utility both in the system and in the queue of Split Decision System. This is indicated the t value is smaller than the table t, and no significant difference on average waiting time and the probability of no customers in both the system and the queue of Split Decision System. This is indicated the t value greater t table is obtained, and for the number of teller enabled to obtain the optimal cost is 7 teller’s for a transaction < 25 million and 4 teller’s for a transaction > 25 million in the Mandiri Bank..

Analisis Perdagangan Komoditas Perikanan Di Kecamatan Bantan Kabupaten Bengkalis (The Analysis of Trade on Fishery Commodity in Sub District Bantan, Bengkalis Regency) Sri Endang Kornita; Yusbar Yusuf; Anthony Mayes
Jurnal Ekonomi Vol 17, No 02 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The trade on fishery commodity need to examine the effectively for the fisher welfare.The objective of this research was to examine the trade of fisher in sub districtBantan, Bengkalis Regency, Riau Province. Primary data were collected throughfield research and 20 fishers had been deeply interviewed.Based on the result of research shown that trade, undoubtedly, had played animportant income in developing fisher establishments in Bantan. Comparative by thetrade have done by fisher at local and the cross island, to cross boundary; shown thetrade margin fr-omfisheryproducts are more better at the cross boundary trade, butfishfarmer sharefromfisheryproducts are more better at cross island trade.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE, BETA DAN PRICE TO BOOK VALUE (PBV) TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sem Paulus Silalahi
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk melihat pengaruh corporate social responsibility(csr) disclosure, beta dan price to book value (pbv) terhadap earnings responsecoefficient (erc) pada perusahaan sektor manufaktur yang terdaftar di Bursa EfekIndonesia.Sampel penelitian ini dipilih dengan menggunakan metode purposive samplingdan diperoleh sebanyak 36 sampel selama periode 2011 – 2012. Data penelitianini diperoleh dari laporan tahunan yang dipublikasikan dan data harga sahamyang didownload dari www.idx.co.id dan www.finance.yahoo.com. Teknikanalisis data penelitian menggunakan analisis regresi linier berganda dan datadiolah dengan menggunakan SPSS 17.0.Hasil penelitian ini menemukan bahwa variabel corporate social responsibility(csr) disclosure dan variabel beta tidak berpengaruh terhadap earnings responsecoefficient (erc), sedangkan variabel price to book value (pbv) memiliki pengaruhyang signifikan terhadap earnings response coefficient (erc).Kata Kunci : csri, beta, pbv, erc.

PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING ( STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE & PROPERTY YANG TERDAFTAR DI BEI PERIODE 2009 - 2013 ) Adi Chandra; Kamaliah Kamaliah; Restu Agusti
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study was conducted to test (1) The effect of capital structure onprofitability,(2) The effect of size of firm on profitability,(3) The effect ofprofitability on firm value,(4) Effect of meditation profitability of the relationshipbetween capital structure and firm value, and (5) Effect of meditation profitabilityof the relationship between size of firm and firm value. Object under study is areal estate & property companies listed on Indonesian Stock Exchange during theperiod 2009-2013 with a total sample some 23 companies. This study usessecondary data obtained from Indonesian Stock Exchange. Testing is done byusing path analysis by using SPSS version 21. Prior to testing, conducted priortest data normality adn linearity test.The result showed that (1) Capital structure influence on profitability,(2) size offirm influence on profitability,(3) Profitability affected the firm value, (4)Profitability mediated the effect of capital structure on firm value ,and (5).Profitability does not mediated the effect of size of firm on firm value.

Page 17 of 39 | Total Record : 390

15 16 17 18 19

Filter by Year

2009 2019

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

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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