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Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694
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PEKBIS
Published by Universitas Riau
ISSN : 20855214     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
PEKBIS menerbitkan artikel bidang ilmu pendidikan, ekonomi, dan bisnis. dengan sub bidang: Pendidikan ekonomi Manajemen Pendidikan Akuntansi Manajemen Koperasi Usaha Kecil Menengah Manajemen Keuangan Bisnis Kewirausahaan
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 7 Documents
 1 
Search results for , issue "Vol 12, No 1 (2020)" : 7 Documents clear
PENGARUH KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KERJA PERAWAT: PERAN KECERDASAN EMOSIONAL SEBAGAI MEDIATOR Wa Ode Zusnita Muizu; Andreas Recki Prasetyo; Yunizar Yunizar
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.847 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

Job satisfaction is an important element for nurses who are always working underpressure. This study aims to determine the effect of organizational commitment onjob satisfaction, as well as knowing the role of emotional intelligence as a mediatorof these two variables. This study was conducted on 106 nurses in the Banjar CityHospital. The research method used is verification. The hypothesis testing tool usedis path analysis, while for data processing using SPSS software. Hypothesis testingresults show there is no significant effect between organizational commitment to jobsatisfaction, and emotional intelligence mediate these two variables.
PERAN CORPORATE GOVERNANCE TERHADAP PENERAPAN ENTERPRISE RISK MANAGEMENT: STUDI PERBANDINGAN BANK INDONESIA DAN BANK MALAYSIA Karina Aulia Putri; Rita Anugerah; Novita Indrawati
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.787 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

Corporate governance is a system, process, set of rules that regulate relationshipsbetween various interested parties in order to achieve an organizational goal.Therefore, corporate governance is expected to improve the implementation ofenterprise risk management.This study has several objectives: first, to examine therole of corporate governance in implementing ERM at Indonesia’s Bank. Second, toexamine the role of corporate governance in implementing ERM at Malaysia’s Bank.Third, to see the difference in the implementation of ERM influenced by corporategovernance in the two countries (Indonesia and Malaysia). Data is obtained from theannual reports of companies listed on the IDX and KLSE for the period of 2016-2017. Using SPSS 21 the results of this study show that corporate governance(independent commissioners, audit committee meetings, risk monitoring committeefunds, and competencies of these committees) has an influence on theimplementation of ERM in Indonesia. While, Malaysia, only independentcommissioners and risk monitoring committee’s meetings influence theimplementation of ERM. The results of this study confirm that the implementation ofERM in both countries (Indonesia and Malaysia) is different, because the practice ofcorporate governance between the two countries is also different.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG MELAKUKAN RIGHT ISSUE PADA TAHUN 2016 Tengku Irahmah; Emrinaldi Nur DP; Azwir Nasir
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.51 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

The objectives of this study was to analyze the Influence Of Mechanism Of GoodCorporate Governance (proxied as Independent Commissioners, InstitusionalOwnership, Blockholder Ownership, Audit Committee) and Capital Structure(proxied : DER) On Firm Value and mediated by Earnings Management onCompanies that right issue and companies listed in Indonesia Stock Exchange forthe periode 2016. The population in this study is on Companies that right issue andcompanies listed in Indonesia Stock Exchange for the periode 2016. The sampleswere 35 companies taken by using purposive sampling technique. Path Analysismodel was developed to test the hypotheses with the help of software SPSS version19.0. The results of the study showed that Independent Commissioners, InstitusionalOwnership, Blockholder Ownership had positive significant influence on the value ofcompanies listed in the Indonesia Stock Exchange on the right issue companies.Earning Management had negative significant on the firm value. Partially, Auditcommittee and capital structure not have any significant influence on firm value.Based on the result, Earning management acted as intervening variable ofIndependent Commissioners, Institusional Ownership and Blockholder Ownership.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN INOVASI SDM TERHADAP KINERJA APARAT PEMERINTAH: KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH TINGKAT PROVINSI RIAU) Dwi Mardaniati; Yesi Mutia Basri; M. Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.795 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

This research aims to analyze the effect of budgeting participation and humanresources innovation towards the performance of government officials withorganization commitment and organization culture as moderation variable ingovernment Riau province level. The technique of selecting samples was by usingpurposive random sampling which obtained 115 civil servants as samples. Theresearcher used multiple linear regression technique and moderation regressionmodel/modereted regression analysis (MRA). The research results show that: 1)budgeting participation has effect towards the performance of government officials,2) human resources innovation has effect towards the performance of governmentofficials, 3) commitment moderates the correlational effect between budgetingparticipation and the performance of government officials, 4) organizational culturemoderates the correlational effect between budgeting participation and theperformance of government officials, 5) commitment moderates the correlationaleffect of human resources innovation and the performance of government officials,6) organizational culture moderates the correlational effect of human resourcesinnovation and the performance of government officials.
THE EFFECT OF COMPANY CHARACTERISTICS, AUDIT QUALITY, AND TAX PLANNING ON BOOK TAX DIFFERENCES (BTD) AND IMPACT ON PERSISTENCY OF PROFIT Fadhril Rahmi Yulianto; Emrinaldi Nur DP; Andreas Andreas
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.321 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

This study aims to examine and analyze the effect of company characteristics, auditquality, and tax planning on book tax differences (BTD) and their impact on earningspersistence. The population in this study are companies listed on the IndonesiaStock Exchange (IDX) in the 2014-2016 period. While the samples chosen wereforeign investment companies (PMA). The sampling technique used purposivesampling method, the researcher determined as many as 28 companies with a totalobservation of 84 samples. Data analysis was performed with multiple linearregression models and independent sample t test with the help of SPSS version21.0 software. The results of the study show that profitability and tax planning affectbook tax differences (BTD). While leverage, liquidity, and audit quality do not affectbook tax differences (BTD). Furthermore, for the second model, the results obtainedthat permanent differences affect the persistence of earnings. However, fortemporary differences does not affect the persistence of earnings. From the resultsof the independent sample t test showed that in the first model the percentage of theinfluence of the independent variable on the dependent variable was 83.4%.Whereas in the second model, the percentage effect of variables on the dependentvariable is 12.1%.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGELOLAAN ASET TETAP DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi pada Pemerintah Provinsi Riau) Jumavis Irvia Saputra; Amir Hasan; Muhammad Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.669 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

In the BPK-RI inspection report (LHP) on the Riau Provincial Government's financialstatements for 2017 there are still many findings related to internal control systemsand issues of non-compliance with statutory provisions. The purpose of this studywas to analyze the influence of human resource competencies, utilization ofinformation technology, management of fixed assets and the role of internal audit onthe quality of financial statement information with an internal control system as amoderating variable in the Riau Provincial Government. The population in this studyare officials or employees involved in the management of regional finances in theRegional Apparatus Organization (OPD) of Riau Provincial Goverment. Thesampling technique in this study using saturated or census sampling, with totalsample 120 (one hundred and twenty) people/respondents. The data collectionmethod is using survey method, data sources is using primary data and dataanalysis to test hypotheses is using multiple regression analysis. Research resultsshow that human resource competency, information technology utilization,management of fixed assets and the role of internal audit partially influence thequality of government financial statement information, internal control systemsmoderate the influence of fixed asset management and the role of internal audit ongovernment financial statement information quality, while internal control system isnot able to moderate the influence of human resources and the use of informationtechnology on the quality of government financial statement information.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Kasus Organisasi Pemerintah Daerah Pada Kabupaten Rokan Hilir) Nurul Fathia; Amries Rusli Tanjung; Novita Indrawati
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.452 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

Financial statement is a structural presentation from financial position and financialperformance of the entity. The purpose of financial statement is to give informationabout financial position, financial performance and entity cash flow to give benefitsfor the user of financial statement.This study has several objectives: first, to examinethe role of internal control system in financial statement quality. Second, to examinethe role of information technology utilization in financial statement quality. Third, toexamine the role of human resources competency in the financial statement qualityand the effect of organizational commitment as variable moderation. Data isobtained from the quistionaires from 115 respondent from 25 OPD in KabupatenRokan Hilir . Using SPSS 21 the results of this study show that internal controlsystem, information technology utilization and human rources competency has aninfluence on financial statement quality. The results of this study confirmcommitment organization only effected relationship between internal control systemwith financial statement quality.

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